20240531Direct S. McCoy - Redacted.pdf

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION ) CASE NO. PAC-E-24-04
OF ROCKY MOUNTAIN POWER FOR )
AUTHORITY TO INCREASE ITS RATES ) DIRECT TESTIMONY OF
AND CHARGES IN IDAHO AND ) SHELLEY E. McCOY
APPROVAL OF PROPOSED )
ELECTRIC SERVICE SCHEDULES AND )
REGULATIONS )
ROCKY MOUNTAIN POWER
CASE NO. PAC-E-24-04
May 2024

1 Q. Please state your name, business address , and present
2 position with PacifiCorp dba Rocky Mountain Power
3 ("PacifiCorp" or the "Company") .
4 A. My name is Shelley E . McCoy, and my business address is
5 825 NE Multnomah Street, Suite 2000, Portland, OR 97232 .
6 My present position is Director of Revenue Requirement .
7 Q. Please describe your education and professional
8 experience.
9 A. I earned my Bachelor of Science degree in Accounting
10 from Portland State University. In addition to my formal
11 education, I have attended several utility accounting,
12 ratemaking, and leadership seminars and courses . I have
13 been employed by PacifiCorp since November of 1996 . My
14 past responsibilities have included general and
15 regulatory accounting, budgeting, forecasting, and
16 reporting.
17 Q. What are your current responsibilities as Director of
18 Revenue Requirement?
19 A. My primary responsibilities include overseeing the
20 calculation and reporting of the company' s regulated
21 earnings and revenue requirement, assuring that the
22 interjurisdictional cost allocation methodology is
23 correctly applied, and explaining those calculations to
24 regulators in the jurisdictions in which the company
25 operates .
McCoy, Di 1
Rocky Mountain Power

1 Q. Have you testified in previous regulatory proceedings?
2 A. Yes . I have provided testimony in various regulatory
3 matters in the states of California, Oregon, Utah,
4 Washington, and Wyoming.
5 I . PURPOSE AND OVERVIEW OF TESTIMONY
6 Q. What is the purpose of your testimony in this
7 proceeding?
8 A. My direct testimony addresses the calculation of the
9 Company' s Idaho-allocated revenue requirement and the
10 revenue increase requested in the Company' s filing.
11 Specifically, I provide testimony on the following:
12 • The calculation of the $92 . 4 million overall rate
13 increase requested in this general rate case
14 ("GRC") , consisting of $68 . 9 million' as calculated
15 in the Company' s jurisdictional allocation model
16 ("JAM") representing a total Idaho-allocated
17 revenue requirement of $349 . 5 million, $12 . 4
18 million for the newly proposed Insurance Cost
19 Adjustment ("ICA") , and $11 . 1 million for the
20 Catastrophic Fire Fund;
21 • A detailed explanation of the known and
22 measurable adjustments made to the unadjusted
23 12-month historical period ended December 31,
24 2023, ("Base Period") data to arrive at the 12
25 month period ending December 31, 2024, Test
26 Period ("Test Period") proposed in this case,
27 • The 2020 PacifiCorp Inter-Jurisdictional
28 Allocation Protocol methodology ("2020 Protocol")
29 used to determine Idaho-allocated results;
' As described in the testimony of Company witness Steward, the Company
is proposing to implement the overall rate increase by phasing in the
base NPC over two rate changes to mitigate the rate impacts.
McCoy, Di 2
Rocky Mountain Power

1 • Various other revenue requirement items including
2 the calculation of base collections for use in
3 the Energy Cost Adjustment Mechanism ("ECAM")
4 beginning with the rate effective date of this
5 case and the Load Change Adjustment Rate ("LCAR")
6 based on costs in this filing; and
7 • The Results of Operations workpapers supporting
8 the Base Period and Test Period revenue
9 requirement .
10 My direct testimony is accompanied by supporting
11 exhibits including the detailed results of operations
12 for the Test Period.
13 II . REVENUE REQUIREMENT SUMMARY
14 Q. What price increase is required to achieve the requested
15 return on equity ("ROE") in this case?
16 A. The 10 . 30 percent ROE recommended by Company witness Ann
17 E . Bulkley in this case produces an overall Idaho revenue
18 requirement of $349 . 5 million and an overall requested
19 price increase of $68 . 9 million. Exhibit No . 47 is a
20 summary of the Company' s Idaho-allocated results of
21 operations for the Test Period. The Company estimates
22 that under existing rates the Company would earn an
23 overall ROE of approximately 1 . 10 percent . Details
24 supporting the revenue requirement by the Federal Energy
25 Regulatory Commission ("FERC") account and the
26 allocation of the various revenue requirement components
27 to Idaho are provided in Exhibit No . 48 .
McCoy, Di 3
Rocky Mountain Power

1 Q. Does the Company have a rate mitigation proposal in this
2 case?
3 A. Yes . As discussed in the testimony of Company witness
4 Joelle R. Steward, the Company is proposing a two-step
5 phase-in of updated net power costs ("NPC") . The first
6 step will occur January 1, 2025, with the second step
7 taking effect January 1, 2026 .
8 Q. What is the impact the requested price increase due to
9 the proposed rate mitigation measure?
10 A. The proposed rate mitigation measure will reduce the
11 requested increase for 2025, with a second increase to
12 achieve the full revenue requirement in 2026 . Table 1
13 demonstrates the impact of the rate mitigation proposal .
14 Table 1 - Revenue Requirement Increase with Rate Mitigation
$Millions
Revenue requirement increase per JAM $ 68.9
Impact of phase-in of NPC update (25.7)
Step 1 price change $ 43.2
Insurance Cost Adjustment 9.8
Insurance Premium Deferral Amortization 2.6
Catastrophic Fire Fund 11.1
Total Price Change, January 1, 2025 $ 66.7
Step 2 NPC upate,January 1,2026 25.7
15 Total Revenue Requiremement $ 92.4
16 Q. What are the major drivers behind the revenue
17 requirement in this case?
18 A. There are three major revenue requirement components
19 that are driving the Company' s general rate case filing:
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Rocky Mountain Power

1 • Resetting the NPC base included in customer rates;
2 • Recovery of major new capital investments; and
3 • Recovery of the liability insurance premiums and
4 deferral, which the Company proposes to recover
5 through a separate adjustment schedule, the ICA.
6 More detail on these drivers is provided below and in
7 the direct testimony of the other Company witnesses .
8 Q. Please explain the major new capital investments that
9 the Company is seeking to recover as part of this case.
10 A. The Company expects to place into service approximately
11 $3 . 5 billion of new, major capital projects between the
12 end of the Base Period and the end of the Test Period,
13 on a total-Company basis . This includes capital related
14 to the following assets :
15 • Construction of the Gateway South and Gateway West
16 Segment D. 1 transmission projects;
17 • Acquisition, through a build-transfer agreement, of
18 the Rock Creek I Wind Project; and
19 • Acquisition and repowering of the Rock River I and
20 Foote Creek II-IV Wind Projects .
21 Additional details supporting these projects are
22 provided in the testimonies of Company witness Timothy
23 J. Hemstreet, Company witness Jeffrey M. Wagner, Company
24 witness Richard A. Vail, Company witness Rick T. Link,
25 and Company witness Thomas R. Burns while the
26 calculation of Test Period electric plant-in-service
27 including these and other forecasted capital additions
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Rocky Mountain Power

1 is included in the case and contained on Page 8 . 5 . 3 of
2 Exhibit No . 48 .
3 Q. Does the revenue requirement in this case include a
4 change related to base NPC?
5 A. Yes . Forecast NPC are included in the Test Period results
6 in order to reset base NPC within customer rates . The
7 Company also utilizes an SCAM, Electric Service Schedule
8 No . 94, which provides for an annual deferral and
9 recovery of the difference between actual NPC and the
10 base NPC included in rates . The direct testimony of
11 Company witness Ramon J. Mitchell provides the support
12 for the base NPC included in the Test Period in this
13 case, which will be used as the base NPC included in
14 ECAM filings . Further details of the calculation of the
15 base collections in the ECAM beginning with the rate
16 effective date of this case are included as Exhibit No .
17 51 .
18 III . TEST PERIOD AND REVENUE REQUIREMENT PREPARATION
19 Q. What test period did the Company use to determine
20 revenue requirement in this case?
21 A. Revenue requirement in the Company' s filing is based
22 on the Base Period, the historical twelve-month period
23 ending December 31, 2023, adjusted for known and
24 measurable changes through December 31, 2024 (the
25 "Test Period") .
McCoy, Di 6
Rocky Mountain Power

1 Q. What is the significance of the Company' s method of
2 beginning with historical information to develop Test
3 Period results?
4 A. The Company utilizes historical accounting information
5 as the base and makes discrete adjustments to arrive at
6 the Test Period revenue requirement . Beginning with
7 historical accounting data provides known operation and
8 investment information that is readily available for
9 audit by all participants involved in the case . Known
10 and measurable adjustments made to the historical
11 accounting data in order to develop Test Period results
12 are also available for review.
13 Q. Is the Test Period in this case consistent with test
14 periods used by the Company in previous Idaho general
15 rate cases?
16 A. Yes . The Test Period is prepared in a manner
17 consistent with the Company' s general rate cases filed
18 previously in Idaho . Later in my testimony I provide
19 additional support for major decisions made in the
20 Test Period preparation, including treatment of rate
21 base, normalization of jurisdictional loads, and the
22 application of the 2020 Protocol allocation
23 methodology. I also describe the process employed by
24 the Company to prepare revenue requirement, and
25 provide brief descriptions of each normalizing
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Rocky Mountain Power

1 adjustment made to revenue, operations and maintenance
2 ("0&M") expense, net power costs, depreciation, taxes,
3 and rate base .
4 Q. What over-riding principle guided the Company' s
5 development of the Test Period in this case?
6 A. The primary objective in determining a test period is
7 to develop normalized results of operations which best
8 reflect the operating conditions expected during the
9 time the new rates will be in effect ("rate effective
10 period") . Multiple factors must be considered to
11 determine which test period best reflects these
12 conditions . Ultimately this is best accomplished with
13 a forecasted test period that coincides with the rate
14 effective period. However, since this method has not
15 been previously allowed by the Commission, the Company
16 has relied on historical data with normalizing
17 adjustments made through December 2024 to reflect as
18 closely as possible the rate effective period.
19 Q. When will a rate change become effective in this
20 proceeding?
21 A. The Company is requesting that new rates become
22 effective January 1, 2025, approximately seven months
23 after filing the Company' s application.
McCoy, Di 8
Rocky Mountain Power

1 Q. Why is it important that the Test Period and the rate
2 effective period be aligned as closely as possible?
3 A. In an environment of significant capital investment
4 and changing resource utilization, a test period that
5 is not aligned with the rate effective period cannot
6 adequately capture the conditions that the Company
7 will experience while rates are in effect . When a
8 utility is in a significant investment cycle and
9 experiencing other known and measurable cost changes
10 to items such as insurance premiums or net power
11 costs, a pure historical test period does not allow
12 the utility to recover the true cost of service . The
13 Company will continue to place needed assets into
14 service during the rate effective period. These assets
15 will immediately provide benefits to the Company' s
16 customers in Idaho, but the Company will no longer be
17 able to defer the cost of financing such assets in the
18 form of allowance for funds used during construction
19 ("AFUDC") and will begin to incur depreciation expense
20 as soon as the asset is in service . Due to the current
21 regulatory framework in Idaho, rates cannot be
22 adjusted to adequately recover the cost of these
23 assets until a future rate case whose historical test
24 period captures these plant additions . The SCAM
25 mitigates the under recovery on potential increased
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Rocky Mountain Power

1 net power costs, but it can also work against the
2 Company by passing through the benefits of zero-cost
3 energy from new wind facilities or increased
4 transmission capacity while the fixed costs of these
5 same facilities go un-recovered until they can be
6 incorporated into a general rate case .
7 Q. What has the Company done in this case to better align
8 the Test Period with the rate effective period?
9 A. A significant cost driver in this application is the
10 capital investment the Company has incurred to serve
11 its retail customers . The Company has calculated rate
12 base using an end-of-period basis for the Base Period.
13 Any major capital additions or known and measurable
14 changes to Test Period rate base are included on a
15 fully annualized basis . This treatment better aligns
16 the case with the level of investment that will be
17 used and useful during the rate effective period, and
18 sets the customer rates at a more appropriate level .
19 All of the capital additions in this case are expected
20 to be in service prior to the anticipated date of the
21 price change .
McCoy, Di 10
Rocky Mountain Power

1 IV. INTER-JURISDICTIONAL ALLOCATION
2 Q. What allocation methodology did the Company use to
3 calculate the Idaho revenue requirement in this case?
4 A. The Company' s requested price increase is based on the
5 2020 Protocol allocation methodology, as approved by the
6 Commission on April 22, 2020, in Case No . PAC-E-19-20 .
7 The 2020 Protocol was set to expire at the end of 2023,
8 however, was extended for use through December 31, 2025,
9 on November 2, 2023, in Case No . PAC-E-23-13 .
10 Q. What was the effective date for the Company' s 2020
11 Protocol allocation methodology?
12 A. The 2020 Protocol was effective beginning January 1,
13 2020 .
14 V. OTHER ADJUSTMENTS AND ISSUES
15 Federal Income taxes
16 Q. Has the corporate income tax rate changed since the 2021
17 GRC2?
18 A. No . Federal income tax expense for ratemaking is
19 calculated using a corporate income tax rate of 21
20 percent consistent with the rate used in the previous
21 rate case .
2 In the Matter of Rocky Mountain Power's Application for Authority to
Increase its Rates and Charges in Idaho and Approval of Proposed Electric
Service Schedules and Regulations, Case No. PAC-E-21-07.
McCoy, Di 11
Rocky Mountain Power

1 Q. Have any Excess Deferred Income Taxes ("EDIT") been
2 included in the revenue requirement in this case?
3 A. Yes . There are three different classifications of EDIT,
4 namely, protected property, non-protected property, and
5 non-protected non-property. The regulatory liability
6 balance and the Reverse South Georgia Method ("RSGM")
7 amortization of the protected property EDIT has been
8 included in the revenue requirement of this case . The
9 remaining non-protected property and non-protected
10 non-property EDIT regulatory liability balances have
11 since been fully amortized as of the proposed rate
12 effective date in this case and removed from the Test
13 Period revenue requirement .
14 Renewable Energy Credit Revenues
15 Q. Please describe the Company' s proposed treatment of
16 revenues from the sale of renewable energy credits
17 ("REC") .
18 A. As described in the testimony of Company witness Craig
19 M. Eller, the Company is proposing a new voluntary REC
20 option tariff where customers can elect to have the
21 Company retire RECs on their behalf. The Company
22 currently has a base amount of REC revenues included in
23 rates and includes any differences from the base amount
24 in its annual Energy Cost Adjustment Mechanism ("ECAM")
25 filing. In this GRC filing, the Company is proposing to
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Rocky Mountain Power

1 remove all REC revenues from the Test Period and the
2 ECAM, and instead return the benefit to Idaho customers
3 through a new tariff, Schedule 98, REC Revenue
4 Adjustment (""RRA") . Customers who participate in the REC
5 option tariff will not participate in the RRA.
6 Q. Is the move to the RRA necessary?
7 A. An important aspect of the REC Option Program is that
8 customers who enroll not receive any credits for the
9 sales of RECs in their rates . Embedding a forecast of
10 REC revenue into base rates makes it difficult to isolate
11 and remove the impact of REC revenues from REC Option
12 customers . Additionally, it is not possible to remove
13 the impact of the REC revenue true-up in the ECAM for
14 those customers participating in the REC Option Program.
15 Therefore, the Company determined a separate RRA to be
16 the best option to lessen the administrative burden and
17 customer confusion that may result from the new REC
18 option program.
19 Q. Please describe the operation of the RRA.
20 A. Beginning with the rate effective date of this case, the
21 Company will have zero REC revenues in base rates, with
22 the RRA providing customers the full amount of actual
23 REC revenues . The most notable impact will be in the
24 first year because forecasted REC revenues will be
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Rocky Mountain Power

1 removed from base rates with actual REC revenues unknown
2 until the following year.
3 The Company proposes a filing schedule that follows
4 the current ECAM schedule, with an annual filing by April
5 1 each year and rates effective June 1 . Table 2
6 illustrates the timeline of filings and effective dates
7 for the transition of passing back the benefits of REC
8 revenues in the SCAM to the new RRA.
9 Table 2 - RRA Filing Schedule
Filing Date
2024 REC revenue true-up in 2025 ECAM By April 1,
filing 2025
2025 ECAM effective date June 1, 2025
2026 RRA filing to pass back 2025 REC By April 1,
revenues 2026
2026 RRA effective date I June 1, 2026
10
11 Resource Tracking Mechanism
12 Q. Please describe the Resource Tracking Mechanism ("RTM")
13 A. The RTM was a mechanism established to track the revenue
14 requirement for certain new and repowered wind assets
15 and new transmission assets . More specifically, the
16 Company was authorized through a variety of dockets3 to
17 recover the revenue requirement of these assets as a
3 In the Matter of the Application of Rocky Mountain Power for Binding
Ratemaking Treatment for Wind Repowering, Case No. PAC-E-17-06. In the
Matter of the Application of Rocky Mountain Power for a Certificate of
Public Convenience and Necessity and Binding Ratemaking treatment for New
Wind and Transmission Facilities, Case No. PAC-E-17-07. In the Matter of
Rocky Mountain Power's Application to Increase Its Rates and Charges in
Idaho and for Approval of Proposed Electric Service Schedules and
Regulations, Case No. PAC-E-20-03.
McCoy, Di 14
Rocky Mountain Power

1 component of the ECAM, up to the amount of benefits,
2 until they could be included in base rates . Any amounts
3 above the benefits were to be deferred to a regulatory
4 asset with ratemaking treatment determined in a future
5 general rate case .
6 Q. How was the RTM addressed in the 2021 GRC?
7 A. In the settlement stipulation in the 2021 GRC, Case No .
8 PAC-E-21-07, parties agreed that the Company would
9 continue to defer these incremental costs in the RTM
10 through December 31, 2021, and discontinue any carrying
11 charge . Treatment of this regulatory asset balance was
12 then delayed for determination in the Company' s next
13 general rate case .
14 Q. What is the Company seeking for the RTM in this case?
15 A. The Company is seeking a three-year amortization for
16 approximately $2 . 7 million, Idaho allocated, of RTM
17 project costs above the benefits that have been deferred
18 to a regulatory asset. Further details on this
19 calculation of this adjustment are included later in my
20 testimony.
21 Q. Should the Commission approve recovery of the RTM
22 regulatory asset?
23 A. Yes . The Company has placed in-service a variety of
24 prudent resources that produce economic benefits for
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Rocky Mountain Power

1 Idaho customers, and therefore the Commission should
2 approve recovery of the RTM regulatory asset .
3 Cholla Plant Retirement
4 Q. How is the retirement of Cholla Unit 4 reflected in the
5 Test Period in this case?
6 A. Cholla Unit 4 ceased operations December 31, 2020 . The
7 Commission authorized the Company to use Tax Cut and
8 Jobs Act ("TCJA") regulatory liability balance to buy-
9 down the net plant balance of Cholla Unit 4 in Case No .
10 PAC-E-20-03 . In addition, the Commission also authorized
11 the buy-down of closure costs and decommissioning
12 balances . Accordingly, all balances associated with
13 Cholla Unit 4 have been removed from the Test Period
14 revenue requirement .
15 Carbon Plant
16 Q. How is the Carbon plant closure treated in this case?
17 A. As described in the Company' s application in Case No .
18 PAC-E-12-08, the Carbon plant (a coal-fired generation
19 facility located in Carbon County, Utah) was retired in
20 April 2015, to comply with environmental and air quality
21 regulations . The Company requested a deferred accounting
22 order in which the remaining net plant balances were to
23 be placed in a regulatory asset and amortized through
24 calendar year 2020 . The Company further requested to
25 transfer remaining decommissioning costs to a regulatory
McCoy, Di 16
Rocky Mountain Power

1 asset for future recovery which was ultimately approved
2 in Order No. 32701 . In the 2021 GRC, the Company
3 requested recovery for the remaining deferred closure
4 costs which are final decommissioning and obsolete
5 material and supplies inventory. While this ratemaking
6 treatment was not explicitly approved in the settlement
7 stipulation, the Company assumes these balances have
8 been fully recovered upon the rate effective date
9 requested in this case and have therefore removed all
10 balances from the Test Period revenue requirement .
11 Deer Creek Mine
12 Q. How is the 2014 closure of the Deer Creek mine treated
13 in this case?
14 A. In Case No. PAC-E-14-10, the Company filed a notice of
15 closure and requested an accounting order to defer costs
16 associated with the closure of the Deer Creek Mine . The
17 Commission issued an order that allowed continued
18 recovery of the undepreciated mine investment at the
19 then current depreciation rates through the ECAM. All
20 other costs associated with the closure of the mine were
21 approved to be deferred to a regulatory asset with
22 recovery treatment determined in the next general rate
23 case filing. The Company proposed recovery of the
24 remaining Deer Creek costs deferred to regulatory assets
25 as part of the 2021 GRC. The Commission authorized
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Rocky Mountain Power

1 amortization for the remaining costs, including unpaid
2 recovery royalties and unpaid future remediation
3 expenses, over a three-year period which will end before
4 the rate effective date requested in this case and
5 therefore have been removed from the Test Period revenue
6 requirement .
7 Klamath
8 Q. Please explain the transfer of the lower Klamath hydro
9 facilities to the Klamath River Renewal Corporation
10 ("KRRC") .
11 A. On November 17, 2022, FERC issued a license surrender
12 order for the Lower Klamath Project (FERC Project
13 14803) , giving final approval for the transfer of four
14 main-stem Klamath hydroelectric developments from
15 PacifiCorp to a third-party dam removal entity known as
16 the KRRC and the states of California and Oregon as co-
17 licensees . The KRRC will carry out removal of the Lower
18 Klamath Project beginning in 2024 . These dams are
19 formally known as J.C. Boyle, Copco No . 1, Copco No . 2,
20 and Iron Gate .
21 Q. How did the Company reflect the treatment of the lower
22 Klamath hydro facilities in this case?
23 A. In 2022, the Company transferred the remaining net plant
24 balances for the Lower Klamath assets from electric
25 plant in-service to a regulatory asset . This accounting
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Rocky Mountain Power

1 transfer was required because while the Company
2 continued to operate and receive generation benefits
3 from the dams in 2023, the asset ownership had
4 transferred from PacifiCorp to the KRRC. The Company
5 began amortizing the regulatory asset using a five-year
6 amortization rate. As such, the December 2023 regulatory
7 asset balance in the Base Period has been walked forward
8 to the Test Period using a five-year amortization rate .
9 The forecasted regulatory asset balance and associated
10 amortization are included in the Test Period revenue
11 requirement in this case .
12 New FERC Emission Allowance Accounting
13 Q. Please explain FERC Order 898 as it relates to emission
14 allowances?
15 A. On June 29, 2023, FERC approved a new rule with an
16 effective date of January 1, 2025, that may require the
17 Company to expense certain allowances to FERC Account
18 509 . Because that new rule is not effective until 2025,
19 it does not impact this proceeding, however, it could
20 result in a future change to include FERC 509 for costs
21 that were historically recorded in different net power
22 cost FERC accounts .
23 Q. How would the Company make this change once required?
24 A. While the Company is still evaluating all the impacts of
25 the change, the preliminary determination is after the
McCoy, Di 19
Rocky Mountain Power

1 effective date of the FERC rule change, the Company will
2 begin recording actual costs in FERC 509 . Those actual
3 costs would then be tracked and measured against the net
4 power costs included in customer rates as part of a
5 traditional SCAM proceeding. Given the timing of this
6 rule change, the Company anticipates this would first
7 happen for the 2025 deferral period which is filed as
8 part of the 2026 SCAM.
9 Q. How did the Company model allowances for purposes of the
10 revenue requirement in this case?
11 A. Allowances have been included in the net power costs
12 used to calculate the revenue requirement in this case
13 using the existing FERC accounting guidance . For
14 example, the Washington Climate Commitment Act
15 allowances are currently included in FERC 547 - Fuel but
16 expected to be impacted by the FERC rule change .
17 Accordingly, while modeled under FERC 547 - Fuel, an
18 adjustment has been made to Exhibit 51 to separate these
19 allowances and reflect them in FERC 509 - Allowances .
20 Liability Insurance Premium Cost
21 Q. Is the Company proposing new rate schedules as part of
22 this docket?
23 A. Yes . In this proceeding, the Company is proposing a new
24 dedicated surcharge to recover excess liability
25 insurance costs .
McCoy, Di 20
Rocky Mountain Power

1 Q. Please describe the Company' s proposal to establish a
2 separate surcharge to recover excess liability insurance
3 costs .
4 A. As discussed in detail in the direct testimony of Company
5 witness Joelle R. Steward, the Company proposes a
6 dedicated ICA surcharge, Electric Service Schedule No .
7 92 - Insurance Cost Adjustment ("Schedule 92") , to
8 recover costs related to excess liability insurance . The
9 ICA will be used to support a new insurance mechanism
10 that the Company is working to develop through a
11 stakeholder workshop process . The Company intends to
12 file for approval of the insurance mechanism, including
13 liability coverage level, that the ICA will support, in
14 a separate filing.
15 Q. What costs will be recovered through Schedule 92?
16 A. The Schedule 92 rates will recover projected premiums
17 for excess liability insurance for the Test Period. As
18 discussed further in my testimony, the Company has made
19 a corresponding adjustment in its Idaho Results of
20 Operations for this case to remove excess liability
21 insurance premiums from the revenue requirement
22 calculated in the JAM. If the Commission ultimately does
23 not approve the ICA for recovery of the premiums for
24 excess liability insurance, these premiums will need to
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Rocky Mountain Power

1 be added back to the Company' s JAM for continued
2 inclusion in the base revenue requirement .
3 Q. How much of these costs will be recovered under Schedule
4 92?
5 A. As discussed in the direct testimony of Company
6 witnesses Steward and Mariya V. Coleman, total-Company
7 liability insurance premiums are estimated to be
8 approximately $183 . 9 million, which on an
9 Idaho-allocated basis, translates to $9 . 8 million to be
10 recovered through Schedule 92 in this case .
11 Excess liability insurance premiums for the Test
12 Period are currently the Company' s best estimate based
13 on available information. As better information becomes
14 available throughout this proceeding, the Company will
15 provide further updates to the amounts that it is seeking
16 to collect through Schedule 92 as necessary.
17 Q. Are there any other items you would like to address as
18 it relates to liability insurance premiums?
19 A. Yes . On August 21, 2023, the Company applied for
20 authority to defer incremental costs associated with the
21 commercial liability insurance premiums above the
22 amounts embedded in customer' s base rates . The
23 Commission approved the deferral in Case No .
24 PAC-E-23-18, subject to a prudence review of the
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Rocky Mountain Power

1 incremental costs in the next general rate case . 4 In
2 approving the deferral the Commission recognized that
3 liability insurance is a prudent expense that protects
4 both utilities and their customers . 5
5 Q. How is the Company proposing to recover the deferral
6 A. The Company is seeking to recover the deferred costs
7 over a three-year period through the ICA, Schedule 92 .
8 Recovery through the ICA will better enable the Company
9 to adjust rates once the deferred costs have been
10 recovered. Similar to the insurance premium costs, if
11 the Commission were to deny the creation of Scheule 92,
12 the amortization of this deferral would also need to be
13 added back into the Test Period revenue requirement .
14 Q. What is the projected deferral balance as of December
15 31 , 2024?
16 A. The projected Idaho deferral balance is estimated at
17 $7 . 8 million, which results in amortization expense of
18 $2 . 6 million over a three-year period beginning with the
19 implementation of Schedule 92 . No carrying charges were
20 applied to the deferral balance consistent with the
21 Commission order in Case No . PAC-E-23-18 . Workpapers
4 In the Matter of Rocky Mountain Power's Application of Rocky Mountain
Power for a Deferred Accounting Order Related to Insurance Costs. Case
No. PAC-E-23-18. Order No. 36045 (Dec. 29, 2023) .
s Id. at p. 4
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Rocky Mountain Power

1 supporting this calculation are provided as
2 Exhibit No . 52 .
3 Catastrophic Fire Fund
4 Q. Is the Company proposing new rate schedule for the
5 Catastrophic Fire Fund?
6 A. Yes . As described in the testimony of Company witness
7 Steward, the Company is proposing a new Catastrophic
8 Fire Fund to address wildfire liability risk in excess
9 of insurance coverage . Accordingly, the Company is
10 proposing to create a dedicated surcharge, Schedule 193,
11 to be effective January 1, 2025, to support funding of
12 the Catastrophic Fire Fund. The Company is proposing to
13 collect $11 . 1 million annually on Schedule 193 .
14 Load Change Adjustment Rate
15 Q. Has the Company updated the calculation of the LCAR that
16 is applied to the calculation of net power costs to be
17 recovered through the ECAM?
18 A. Yes . Exhibit No . 51 provides the detailed calculation,
19 using revenue requirement numbers from Exhibit 48 . To
20 calculate the LCAR I have incorporated the applicable
21 elements from this case, including production-related
22 return on investment and non-NPC expenses, into the
23 template approved by the Commission in Case No.
24 PAC-E-08-08 . The LCAR itself does not affect revenue
25 requirement in this case, but is applied to the
McCoy, Di 24
Rocky Mountain Power

1 calculation of net power costs to be deferred and
2 recovered through the SCAM, and is to be updated each
3 time base net power costs are updated in a general rate
4 case . Using the revenue requirement in the Company' s
5 filing results in an decrease in the LCAR from $8 . 74 per
6 MWh to $6 .29 per MWh. The Company will also provide an
7 updated calculation of this rate based on the
8 Commission-approved outcome of this case .
9 VI . IDAHO RESULTS OF OPERATIONS
10 Q. Please describe Exhibit No. 48 .
11 A. Exhibit No . 48, which was prepared under my direction,
12 is Rocky Mountain Power' s Idaho results of operations
13 report (the `Report") . The historical period for the
14 Report is the twelve months ended December 31, 2023,
15 which has been adjusted for known and measurable
16 changes through December 31, 2024 . The Report provides
17 totals for revenue, expenses, net power costs,
18 depreciation, taxes, rate base and loads in the Test
19 Period. The Report presents operating results for the
20 period in terms of both return on rate base and ROE .
21 Q. Please describe how Exhibit No. 48 is organized.
22 A. The Report is organized into sections marked with tabs
23 as follows :
24 • Tab 1 Summary contains a summary of normalized
25 Idaho-allocated results of operations .
McCoy, Di 25
Rocky Mountain Power

1 • Tab 2 Results of Operations details the Company' s
2 overall revenue requirement, showing unadjusted
3 costs for the year ended December 2023 and fully
4 normalized results of operations for the Test
5 Period by FERC account .
6 • Tabs 3 through 8 provide supporting documentation
7 for the normalizing adjustments required to
8 reflect on-going costs of the Company. Each of
9 these sections begins with a numerical summary
10 that identifies each adjustment made to the 2023
11 actual results and the adjustment' s impact on the
12 case . Each column has a numerical reference to a
13 corresponding page in Exhibit No 48, which
14 contains a lead sheet showing the adjusted FERC
15 account (s) , allocation factor, dollar amount and
16 a brief description of the adjustment . The
17 specific adjustments included in each of these
18 tab sections are described in more detail below.
19 • Tab 9 contains the calculation of the 2020
20 Protocol allocation factors as well as the
21 development of peak and energy loads .
22 • B-Tabs contain the unadjusted accounting data for
23 the Base Period used in this case .
24 Tab 3 - Revenue Adjustments
25 Q. Please describe the adjustments made to revenue in Tab
26 3 .
27 A. Temperature Normalization (page 3 . 1) - This adjustment
28 recalculates Idaho revenue based on temperature
29 normalized historical load assuming average
30 temperature patterns .
31 Revenue Normalization (page 3 .2) - This adjustment
32 normalizes base year revenue by removing items that
33 should not be included to determine retail rates, such
34 as ECAM revenues, normalization of special contracts,
McCoy, Di 26
Rocky Mountain Power

1 etc. Full detail of each item excluded in this
2 adjustment can be found on page 3 . 1 . 3 and 3 . 1 . 4 of
3 Exhibit No . 48 .
4 Effective Price Change (page 3 .3) - This adjustment
5 normalizes revenues for the annualization of price
6 changes expected to occur in the Test Period.
7 REC Revenues (page 3.4) - RECs represent the
8 environmental attributes of electricity produced from
9 renewable energy facilities and can be detached from the
10 electricity commodity and sold separately. This
11 adjustment removes all REC revenues from base rates to
12 align with the new REC program discussed in my testimony
13 and in the testimony of Company witness Craig M. Eller.
14 Wheeling Revenue (page 3 . 5) This adjustment reflects the
15 level of wheeling revenue for the Test Period by
16 adjusting the actual revenue for normalizing,
17 annualizing, and pro forma changes associated with
18 wheeling revenue contracts and the Open Access
19 Transmission Tariff rate .
20 Fly Ash Revenue (page 3 . 6) - Base Period fly ash revenues
21 are updated to reflect Test Period levels forecasted for
22 calendar year 2024 . Plants with fly ash sales revenues
23 are Jim Bridger, Naughton, Craig, and Huntington. More
24 specifically, the Company is projecting Jim Bridger
25 units 1 and 2 to convert to gas during 2024 which is the
McCoy, Di 27
Rocky Mountain Power

1 largest impact to fly ash revenues and captured in this
2 adjustment .
3 Tab 4 - O&M Adjustments
4 Q. Please describe the adjustments made to O&M expense in
5 Tab 4 .
6 A. Miscellaneous General Expense & Revenue (page
7 4 . 1) - This adjustment removes from the Base Period
8 results certain miscellaneous expenses that should have
9 been charged below-the-line to non-regulated accounts .
10 It also reallocates certain gains and losses on property
11 sales and regulatory expenses to reflect the appropriate
12 allocation and adds in the fees associated with the
13 Company' s credit facility agreement .
14 Wage & Employee Benefits (page 4 .2) - Labor related costs
15 for the Test Period are computed by adjusting salaries,
16 incentives, health benefits, and costs associated with
17 pension, post-retirement benefits, post-employment
18 benefits, and other benefits for changes expected beyond
19 the actual costs experienced in the Base Period.
20 Collective bargaining agreements are used to
21 escalate union wages where increases are specified, and
22 other wage increases for non-union and exempt employees
23 are based on the Company' s targets . Incentive
24 compensation for non-union employees is included in Test
25 Period results using a three-year historical average,
McCoy, Di 28
Rocky Mountain Power

1 calculated by multiplying the pro forma wages in this
2 case by the three-year historical average of the actual
3 payment rate. Pension expense and other employee benefit
4 costs are adjusted to the planned expense levels for the
5 Test Period, based on actuarial reports, where
6 available, or by escalating actual costs .
7 Pension-related non-service expenses are reflected in
8 Adjustment 4 . 9 and described later in my testimony.
9 Page 4 . 2 . 1 of Exhibit No. 48 provides further
10 description of the procedures used to compute Test
11 Period labor costs . Page 4 . 2 .2 contains a numerical
12 summary of actual labor costs in the Base Period and
13 summarizes the adjustments made to project costs through
14 the Test Period. This summary is followed by detailed
15 worksheets on pages 4 .2 . 3 through 4 . 2 . 10 .
16 Remove Non-Recurring Entries (page 4 . 3) - An accounting
17 entry was made to reverse an accrual reserve at the Dave
18 Johnston plant during the Base Period that is
19 non-recurring in nature . This transaction is removed to
20 normalize Test Period results .
21 Outside Services Expense (page 4 .4) -The Company
22 adjusted the 2023 Base Period level of outside services
23 expense to a three-year historical average consistent
24 with prior rate cases and Commission' s Order No . 32196 .
McCoy, Di 29
Rocky Mountain Power

1 Generation Expense Normalization (page 4 .5) - This
2 adjustment normalizes generation overhaul expense using
3 a four-year historical average for the 12-month periods
4 ending December 2020 through December 2023 . Annual
5 expense is restated to December 2023 dollars prior to
6 averaging. A four-year average is consistent with the
7 normalized outages assumed in the Aurora model to
8 compute Test Period NPC.
9 Use of a four-year historical average to set
10 overhaul costs in customer rates was consistent with the
11 treatment used in several of the Company' s Idaho general
12 rate cases . However, the Company agreed in the rebuttal
13 testimony in Case No. PAC-E-10-07 to remove the
14 restatement to constant dollars . The Company continues
15 to believe that the purpose of averaging is to adjust
16 for uneven costs, and that without the restatement to
17 constant dollars in the average calculation, overhaul
18 expenses reflected in rates will be systematically
19 understated. More specifically, averaging is intended to
20 reduce year-to-year variance in expense, but not adjust
21 for the time value of money and the issue of inflation.
22 A simple example below shows the impact of
23 averaging, assuming a 2 . 5 percent inflation rate, a
24 $100 amount in year one, and a four-year average of years
25 one through four used to project costs in year five .
McCoy, Di 30
Rocky Mountain Power

1 Using this assumption, Example 1 shows the impact
2 without adjusting for inflation and Example 2 shows the
3 impact when years one through four are stated in real or
4 constant dollars .
5 As shown in the first example, with no restatement
6 to account for inflation, a four-year average of costs
7 is $103 . 8, much less than the projected costs in year
8 five, resulting in an expense level that is 2 . 5 years
9 old compared to the current expenses . In Example 2, the
10 average is equal to the year five amount resulting in an
11 accurate forecast .
6tampb 1 Example 2
A dkusted
Year Amaxrt Year Amount Escalation Amount
1 S 100.0 $ 1 O.3.0 1.1 J4 $ 110.4
2 102.5 A*E ,e 2 102.5 1.077 $ 110.4 Avenge
3 105.1 $103.8 3 105.1 1.051 $ 110.4 $110.4
4 107.7 4 107.7 1.025 $ 110.4
5 110.4 5 110.4
12 Insurance Expense (page 4 . 6) — This adjustment
13 normalizes insurance expense related to third-party
14 liability, less amounts not requested, for injuries and
15 damages as well as damage to Company property. Injury
16 and damages expense is set at the three-year historical
17 average using a cash paid method consistent with Idaho' s
18 treatment of pension expense. In Case No. PAC-E-11-12,
19 injuries and damages expense was normalized using
20 accounting accruals, however, the Company recorded
21 accruals during the base period that were significantly
McCoy, Di 31
Rocky Mountain Power

1 above historical levels due to several potential
2 liabilities where the impact is still uncertain. Due to
3 the significant impact these potential expenses have on
4 results, the Company is proposing to move from a
5 three-year average using accounting accruals to known
6 cash payments . This change will make sure that only known
7 amounts are used to calculate the average level of
8 expense included in regulatory results . This adjustment
9 also removes the insurance reserve associated with the
10 accounting accruals booked in the Base Period since they
11 are related to the difference between the accounting
12 accruals and actual payments .
13 Insurance expense for damage to Company
14 transmission, distribution, and non-transmission and
15 distribution property is currently accrued to a reserve
16 account . This treatment for property damage expense was
17 included in Case No. PAC-E-11-12 . The balance of the
18 reserve account as of December 2023 was $1 . 1 million.
19 This adjustment also updates the property damage accrual
20 to a three-year average of actual losses .
21 As proposed in the direct testimony of Company
22 witness Steward, the Company is seeking to include the
23 recovery of excess liability insurance premiums in a
24 separate ICA tariff rider supporting a new insurance
25 mechanism that the Company is developing through a
McCoy, Di 32
Rocky Mountain Power

1 multi-state stakeholder process for filing later this
2 year. Accordingly, total-Company excess liability
3 insurance premiums recorded in the Base Period have been
4 removed out of the revenue requirement calculation in
5 this case . For further discussion on the Company' s
6 proposed ICA, and excess liability premium projections
7 in this case, please refer to the direct testimonies of
8 Company witnesses Steward and Coleman.
9 Uncollectible Expense (page 4 . 7) — Consistent with the
10 Commission Order No . 32196, uncollectible expense is
11 adjusted to a three-year historical average .
12 Memberships and Subscriptions (page 4 . 8) — This
13 adjustment removes expense in excess of Commission
14 policy as stated in Order No. 29505 . National and
15 regional trade organizations are recognized at
16 75 percent of above the line costs .
17 Pension Non-Service Expense (page 4 . 9) — This adjustment
18 replaces the actuarially determined pension expense with
19 the three-year average of cash contributions, consistent
20 with the Commission' s Order No . 32196 . Since the Company
21 is not projecting any cash contributions, this
22 adjustment is therefore removing this expense .
23 Additionally, this adjustment also walks forward the
24 non-service post-retirement expense for the Test Period.
McCoy, Di 33
Rocky Mountain Power

1 Incremental O&M (page 4 . 10) - This adjustment
2 incorporates into the Test Period results certain known
3 and measurable changes to 0&M that the Company is
4 anticipating. These changes include an increase as a
5 result of additional corrective maintenance as well as
6 increases for Idaho wildfire mitigation.
7 Tab 5 - Net Power Cost Adjustments
8 Q. Please describe the adjustments included in Tab 5 .
9 A. Net Power Cost (page 5 . 1) - The NPC study presents
10 normalized Test Period steam and hydro power generation,
11 fuel, purchased power, wheeling expense and sales for
12 resale based on the Aurora model . It also normalizes
13 hydro generation, weather conditions and plant
14 availability as described in the testimony of Company
15 witness Mitchell .
16 BOSR, WRAP Fees and COSR Materials (page 5 .2) - This
17 adjustment incorporates three fees into the Test Period;
18 EIM Board of State Regulators ("BOSR") , Western Resource
19 Adequacy Program ("WRAP") , Committee of State Regulatory
20 ("COSR") materials costs . BOSR fees were evaluated and
21 determined that the amount recorded in the Base Period
22 was a sufficient representation for amounts expected in
23 the Test Period and therefore not adjusted.
McCoy, Di 34
Rocky Mountain Power

1 Tab 6 - Depreciation and Amortization Expense Adjustments
2 Q. Please describe the adjustments included in Tab 6 .
3 A. Depreciation and Amortization Expense (page 6 . 1) -
4 This adjustment enters into the Test Period results
5 depreciation and amortization expense for the major
6 plant added to rate base in adjustment 8 . 5 .
7 Depreciation and Amortization Reserve (page 6.2) -
8 This adjustment enters into Test Period results
9 depreciation and amortization reserve for the major
10 plant additions added to rate base in adjustment 8 . 5 .
11 Hydro Decommissioning (page 6 . 3) - Based on the
12 Company' s latest depreciation study as authorized in
13 Case No . PAC-E-18-08, the Company was authorized to
14 accrue amounts to a decommissioning fund in order to
15 build up a reserve for possible decommissioning costs
16 of various hydro facilities . This adjustment walks the
17 reserve balance to the Test Period.
18 Decommissioning Costs (page 6. 4) - In a settlement
19 reached with parties in Case No. PAC-E-18-08, the
20 Company was authorized to defer recovery of the 2021
21 incremental decommissioning costs that arose by way of
22 two contractor-assisted engineering studies of
23 decommissioning costs at the Hunter, Huntington, Dave
24 Johnston, Jim Bridger, Naughton, Wyodak, Hayden, and
25 Colstrip generating plants . These decommissioning costs
McCoy, Di 35
Rocky Mountain Power

1 include plant demolition, ash pile and ash pond
2 abatement and closure, asbestos and other hazardous
3 materials abatement and remediation, and final site
4 cleanup and restoration as applicable to each plant . In
5 the Company' s 2021 GRC, Case No. PAC-E-21-07, the
6 Company began collecting the annualized decommissioning
7 costs in base rates . This adjustment includes both
8 components of the incremental decommissioning cost; the
9 annualized amount for recovery in the Test Period and
10 the amortization of the Test Period level of deferred
11 incremental decommissioning costs .
12 Tab 7 - Tax Adjustments
13 Q. Please describe the adjustments included in Tab 7 .
14 A. Interest True Up (page 7 . 1) - This adjustment details
15 the true up to interest expense required to
16 synchronize the Test Period expense with rate base .
17 This is done by multiplying normalized net rate base
18 by the Company' s weighted cost of debt in this case .
19 Property Tax Expense (page 7 .2) - Property tax expense
20 for the Test Period was computed by adjusting calendar
21 year 2023 property tax expense for known and
22 anticipated changes in assessment levels through the
23 end of the Test Period. Please refer to Confidential
24 Exhibit 50 for details supporting the Test Period
25 expense .
McCoy, Di 36
Rocky Mountain Power

1 Production Tax Credit (page 7 .3) - The Company is
2 entitled to recognize federal income tax credits as a
3 result of placing renewable generating plants
4 in-service . The tax credit is based on the
5 kilowatt-hours generated by the plants, and the credit
6 can be taken for the first 10 years of generation from
7 qualifying facilities . The PTC calculation reflects the
8 credit based on the qualifying projection as modeled for
9 the Test Period NPC study. These credits are used in the
10 calculation of the Test Period revenue requirement with
11 any differences between actual and forecasted credits
12 trued up in the annual SCAM filing. Amounts collected in
13 base rates are broken out separately in Exhibit 51 .
14 PowerTax ADIT Balance (page 7 . 4) - This adjustment
15 reflects the accumulated deferred income tax balances
16 for property on a jurisdictional basis as maintained
17 in the PowerTax System.
18 Allowance for Funds Used During Construction ("AFUDC")
19 Equity (page 7 . 5) - This adjustment includes the
20 appropriate level of AFUDC - Equity into results for
21 the purpose of aligning the tax Schedule M' s with
22 regulatory income .
23 Wyoming Wind Generation Tax (page 7 . 6) - This adjustment
24 normalizes the Wyoming Wind Generation Tax, which became
25 effective January 1, 2012, into Test Period results . The
McCoy, Di 37
Rocky Mountain Power

1 Wyoming Wind Generation Tax is an excise tax levied upon
2 production of electricity from wind resources in the
3 state of Wyoming. The tax is on the production of any
4 electricity produced from wind resources for sale or
5 trade on or after January 1, 2012, and is to be paid by
6 the entity producing the electricity. New wind
7 facilities are exempt from the tax for three years
8 following the date the facility first produces
9 electricity for sale . The tax is one dollar for each
10 megawatt-hour of electricity produced from wind
11 resources at the point of interconnection with an
12 electric transmission line .
13 TCJA Tax Deferrals (EDIT Balance) (page 7 .7) - This
14 adjustment reflects the removal of the Non-Protected tax
15 deferral balances as a result of the TCJA that was
16 enacted on December 22, 2017, and have been fully
17 amortized for Idaho customers . This adjustment also
18 reflects the appropriate level of protected EDIT
19 amortization using the RSGM.
20 Tab 8 - Rate Base Adjustments
21 Q. Please describe the adjustments included in Tab 8 .
22 A. Update Cash Working Capital (page 8 . 1) - This adjustment
23 supports the calculation of cash working capital based
24 on the normalized results of operations for the Test
25 Period. Cash working capital is calculated by
McCoy, Di 38
Rocky Mountain Power

1 multiplying jurisdictional net lag days by the average
2 daily cost of service . Net lag days in this case are
3 based on a lead lag study prepared by the Company using
4 calendar year 2022 information. Based on the results of
5 the lead lag study the Company experiences (4 . 49) net
6 lag days in Idaho and requires a cash working capital
7 balance of ($2 . 8) million in rate base . An electronic
8 version of the lead lag study is included as part of the
9 Company' s workpapers .
10 Trapper Mine Rate Base (page 8 .2) - The Company owns a
11 29 . 14 percent share of the Trapper Mine, which provides
12 coal to the Craig generating plant . This investment is
13 accounted for on the Company' s books in FERC account
14 123 . 1, investment in subsidiary company, which is not
15 included as a rate base account . The normalized coal
16 cost from Trapper Mine in net power costs includes
17 operation and maintenance costs, but does not include a
18 return on investment. This adjustment adds the Company' s
19 portion of the Trapper Mine net plant investment to rate
20 base in order for the Company to earn a return on its
21 investment .
22 Jim Bridger Mine Rate Base (page 8 .3) - The Company owns
23 a two-thirds interest in the Bridger Coal Company which
24 supplies coal to the Jim Bridger generating plant . Due
25 to the ownership arrangement, the mine investment is not
McCoy, Di 39
Rocky Mountain Power

1 included in the Company' s unadjusted results of
2 operations, and the normalized coal costs for Bridger
3 include all operating and maintenance costs but do not
4 include a return on investment . This adjustment adds the
5 Company' s portion of the Bridger Mine net plant
6 investment to rate base in order for the Company to earn
7 a return on its investment .
8 Customer Advances for Construction (page
9 8 .4) - Refundable customer advances for construction are
10 booked to FERC account 252 . Base Period balances do not
11 reflect the proper allocation because amounts were
12 recorded to a corporate cost center location rather than
13 state specific locations in the Company' s accounting
14 system. This adjustment corrects the allocation of
15 customer advances .
16 Major Plant Additions (page 8 .5) - To reasonably
17 represent the cost of system infrastructure required to
18 serve our customers, the Company has identified capital
19 projects that will be completed by the end of the Test
20 Period. Company business units identified capital
21 projects with expenditures over $5 million that will be
22 used and useful by December 31, 2024 . Additions by
23 functional category are summarized on separate sheets,
24 indicating the in-service date and amount by project.
25 The associated depreciation expense and accumulated
McCoy, Di 40
Rocky Mountain Power

1 reserve impacts are accounted for in adjustments 6 . 1 and
2 6 . 2 .
3 Miscellaneous Rate Base (page 8 . 6) - This adjustment
4 reflects the Test Period level of fuel stock balance in
5 results based on projected inventory by plant, along
6 with offsetting working capital deposits . In addition,
7 prepaid overhaul balances in FERC Account 186 for Lake
8 Side Units 1 and 2, Chehalis, and Currant Creek gas
9 plants are walked forward to reflect the continued
10 payments and the transfer of these costs into plant
11 in-service through the end of the Test Period.
12 FERC 105 - Plant Held for Future Use (page 8 . 7) - This
13 adjustment removes all plant held for future use
14 assets from FERC account 105 . The Company is making
15 this adjustment in compliance with Title 16 of Public
16 Utility Regulation, chapter 5, "Powers and Duties of
17 Public Utilities Commission" section 61-502A.
18 Regulatory Asset and Liability Amortization (page 8 . 8)
19 - This adjustment incorporates known and measurable
20 changes to regulatory assets and liabilities from the
21 Base Period to the Test Period. Impacted regulatory
22 assets and liabilities include the electric plant
23 acquisition adjustment, and the balance associated with
24 the deferred depreciation from the 2018 Depreciation
25 Study. This adjustment also includes the Company' s
McCoy, Di 41
Rocky Mountain Power

1 proposal to fully amortize the balance associated with
2 deferred intervenor funding over a one-year period.
3 Klamath Regulatory Asset (Page 8 . 9) - PacifiCorp is a
4 signatory to the Klamath Hydroelectric Settlement
5 Agreement ("KHSA") , which provides for the transfer of
6 four main-stem Klamath Hydroelectric Project
7 developments, previously licensed to PacifiCorp, to a
8 third-party dam removal entity that will pursue their
9 removal . The Lower Klamath hydroelectric generation
10 assets were transferred to the removal entity for final
11 decommissioning in December 2022 . At the time of
12 transfer, the remaining net plant balance was initially
13 reclassified from hydro plant to intangible plant as
14 PacifiCorp continued to operate the plants to generate
15 electricity for customers . A subsequent determination
16 from the FERC denied the Company' s inclusion of the
17 balance as intangible plant, and the balance was then
18 reclassified as a regulatory asset . The Company
19 continues to amortize this balance, now classified as a
20 regulatory asset, assuming a five-year amortization life
21 as previously proposed in the 2021 GRC, Case No .
22 PAC-E-21-07 .
23 This adjustment walks forward the regulatory asset
24 balance and includes in results the amortization expense
25 assuming a five-year life . This adjustment also removes
McCoy, Di 42
Rocky Mountain Power

1 the residual 0&M expenses from the Base Period
2 associated with the Lower Klamath assets operations .
3 Cholla 4 (page 8 . 10) - Consistent with the Company' s
4 2019 Integrated Resource Plan, Cholla Unit 4 (a
5 coal-fired generation facility located in Joseph City,
6 Arizona) ceased operations December 31, 2020 . The
7 Company was authorized in Case No. PAC-E-20-03 to
8 buy-down the remaining net plant balance with the
9 deferred regulatory liability balances that were
10 established with the TCJA. Since the balances have been
11 fully recovered from Idaho customers, this adjustment
12 removes all balances associated with this asset from the
13 Test Period.
14 Carbon Plant Closure (page 8 . 11) - The Carbon plant was
15 retired in April 2015 to comply with environmental and
16 air quality regulations . The Company proposed to
17 amortize balances associated with final decommissioning
18 and obsolete materials and supplies inventory over a
19 three- year period in the 2021 GRC. While the order on
20 this specific adjustment was silent, the Company assumes
21 these balances have been fully recovered from Idaho
22 customers and removes all costs associated with this
23 asset from Test Period results .
24 Pension Asset Adjustment (page 8 . 12) - This adjustment
25 removes from the Base Period the rate base balances
McCoy, Di 43
Rocky Mountain Power

1 associated with the prepaid pension asset . Idaho
2 currently recovers pension costs using a cash basis
3 method which is adjusted for on page 4 . 9, Pension
4 Non-Service Expense .
5 Deer Creek Mine (page 8 . 13) - As described in the
6 Company' s filing in Case No . PAC-E-14-10, the Deer Creek
7 mine (a coal mine located in Emery County, Utah) was
8 closed at the end of 2014 . The Company sought
9 authorization to amortize the final costs associated
10 with closure of this mine in the 2021 GRC, Case No .
11 PAC-E-21-07 over a three-year period. Accordingly, these
12 balances have been fully recovered from Idaho customers
13 and this adjustment removes all costs associated with
14 this asset from Test Period results .
15 RTM Deferral (page 8 . 14) - As described earlier in my
16 testimony, the Company was authorized to defer any costs
17 above the benefits for certain new and repowered wind
18 assets and new transmission assets that weren' t
19 otherwise recovered through the ECAM. For the period
20 ending December 31, 2021, the Company has deferred
21 approximately $2 . 7 million, Idaho allocated. This
22 adjustment adds into results the amortization over
23 three-years associated with this deferral . No rate base
24 treatment is included in this adjustment as the
McCoy, Di 44
Rocky Mountain Power

1 stipulation in Case No . PAC-E-21-03 excludes all
2 carrying charges .
3 VII . SUMMARY
4 Q. Do you have any final comments regarding the revenue
5 requirement requested by the Company in this proceeding?
6 A. Yes . In my opinion, the revenue requirement requested in
7 this proceeding is fair, reasonable and in the public
8 interest . I respectfully recommend that the Commission
9 approve the revenue requirement as proposed in this
10 testimony.
11 Q. Does this conclude your direct testimony?
12 A. Yes .
McCoy, Di 45
Rocky Mountain Power

Case No. PAC-E-24-04
Exhibit No. 47
Witness : Shelley E . McCoy
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Shelley E. McCoy
Summary - Idaho-allocated Results of Operations
May 2024

Rocky Mountain Power
Exhibit No.47 Page 1 of 5
Rocky Mountain Power Case No. PAC-E-24-04 Page 1.0
IDAHO Witness:Shelley E.McCoy
Results of Operations-2020 PROTOCOL
12 Months Ended DECEMBER 2024
(1) (2) (3)
Total Results with
Results Price Change Price Change
1 Operating Revenues:
2 General Business Revenues 280,545,949 68,911,630 349,457,579
3 Interdepartmental -
4 Special Sales 14,180,630
5 Other Operating Revenues 12,227,899
6 Total Operating Revenues 306,954,478
7
8 Operating Expenses:
9 Steam Production 61,812,387
10 Nuclear Production -
11 Hydro Production 3,082,089
12 Other Power Supply 106,139,578
13 Transmission 15,704,891
14 Distribution 14,643,819
15 Customer Accounting 3,127,566 148,932 3,276,498
16 Customer Service&Info 445,109
17 Sales -
18 Administrative&General 9,342,417
19
20 Total O&M Expenses 214,297,856
21
22 Depreciation 58,662,609
23 Amortization 6,626,436
24 Taxes Other Than Income 9,193,731 137,823 9,331,554
25 Income Taxes-Federal (16,784,667) 13,756,954 (3,027,713)
26 Income Taxes-State (1,246,014) 3,115,569 1,869,556
27 Income Taxes-Def Net 1,526,411
28 Investment Tax Credit Adj. (80,408)
29 Misc Revenue&Expense (31,044)
30
31 Total Operating Expenses: 272,164,910 17,159,279 289,324,189
32
33 Operating Rev For Return: 34,789,568 51,752,351 86,541,919
34
35 Rate Base:
36 Electric Plant In Service 1,979,537,610
37 Plant Held for Future Use -
38 Misc Deferred Debits 22,072,504
39 Elec Plant Acq Adj 139,573
40 Pensions -
41 Prepayments 7,287,678
42 Fuel Stock 8,229,810
43 Material&Supplies 21,614,005
44 Working Capital 2,012,850
45 Weatherization Loans -
46 Misc Rate Base
47
48 Total Electric Plant: 2,040,894,029 2,040,894,029
49
50 Rate Base Deductions:
51 Accum Prov For Deprec (607,344,503)
52 Accum Prov For Amort (39,146,782)
53 Accum Def Income Tax (156,646,355)
54 Unamortized ITC (25,502)
55 Customer Adv For Const (13,003,842)
56 Customer Service Deposits
57 Misc Rate Base Deductions (99,368,922)
58
59 Total Rate Base Deductions (915,535,905) (915,535,905)
60
61 Total Rate Base: 1,125,358,124 1.125.358.124
62
63 Return on Rate Base 3.091% 7.690%
64
65 Return on Equity 1.103% 10.300%
66
67 TAX CALCULATION:
68 Operating Revenue 18,204,890 68,624,875 86,829,765
69 Other Deductions
70 Interest(AFUDC) (7,700,226) (7,700,226)
71 Interest 28,578,380 - 28,578,380
72 Schedule"M"Additions 81,907,104 81,907,104
73 Schedule"M"Deductions 106,679,078 106,679,078
74 Income Before Tax (27,445,238) 68,624,875 41,179,637
75
76 State Income Taxes (1,246,014) 3,115,569 1,869,556
77 Taxable Income (26,199,2241 65,509,306 39,310,081
78
79 Federal Income Taxes+Other (16,784,667) 13,756,954 (3,027,713)
Ref.Page 2.2

Rocky Mountain Power
Exhibit No.47 Page 2 of 5
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 1.1
IDAHO
Results of Operations-2020 PROTOCOL
12 Months Ended DECEMBER 2024
Net Rate Base $ 1,125,358,124 Ref.Page 1.0
Return on Rate Base Requested 7.690% Ref.Page 2.1
Revenues Required to Earn Requested Return 86,541,919
Less Current Operating Revenues (34,789,568)
Increase to Current Revenues 51,752,351
Net to Gross Bump-up 133.16%
Price Change Required for Requested Return $ 68,911,630
Requested Price Change $ 68,911,630
Uncollectible Percent 0.216% Ref.Page 1.2
Increased Uncollectible Expense $ 148,932
Requested Price Change $ 68,911,630
Franchise Tax 0.000%
Revenue Tax 0.000%
Resource Supplier Tax 0.000%
Gross Receipts 0.200%
Increase Taxes Other Than Income $ 137,823
Requested Price Change $ 68,911,630
Uncollectible Expense (148,932)
Taxes Other Than Income (137,823)
Income Before Taxes $ 68,624,875
State Effective Tax Rate 4.54% Ref.Page 2.1
State Income Taxes $ 3,115,569
Taxable Income $ 65,509,306
Federal Income Tax Rate 21.00% Ref.Page 2.1
Federal Income Taxes $ 13,756,954
Operating Income 100.000%
Net Operating Income 75.100% Ref.Page 1.2
Net to Gross Bump-Up 133.16%

Rocky Mountain Power
Exhibit No.47 Page 3 of 5
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 1.2
IDAHO
Results of Operations-2020 PROTOCOL
12 Months Ended DECEMBER 2024
Operating Revenue 100.000%
Operating Deductions
Uncollectible Accounts 0.216% See Note(1)below
Taxes Other-Franchise Tax 0.000%
Taxes Other-Revenue Tax 0.000%
Taxes Other-Resource Supplier 0.000%
PUC Fees Based on General Business Revenues 0.200%
Sub-Total 99.584%
State Income Tax @ 4.54% 4.521%
Sub-Total 95.063%
Federal Income Tax @ 21.00% 19.963%
Net Operating Income 75.100%
(1)Uncollectible Accounts= 606,316 Pg 2.11,Situs from Account 904
280,545,949 Pg 2.2,General Business Revenues

Rocky Mountain Power
Exhibit No.47 Page 4 of 5
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Page 1.3
ROCKY MOUNTAIN POWER
State of Idaho
Unadjusted,Adjusted&Normalized Results of Operations-2020 Protocol
Idaho General Rate Case-December 2024
(1) (2) (3) (4) (5) (6) (7)
Unadjusted Type 1 Total Adjusted Type 2 Total Annualized Type 3 Total Normalized
Results Adjustments Actual Results Adjustments Actual Results Adjustments Results
1 Operating Revenues:
2 General Business Revenues 308,428,655 (27,646,776) 280,781,879 (235,930) 280,545,949 - 280,545,949
3 Interdepartmental - - - - - - -
4 Special Sales 9,536,627 - 9,536,627 - 9,536,627 4,644,003 14,180,630
5 Other Operating Revenues 12,152,781 (303,205) 11,849,576 (59,504) 11,790,073 437,826 12,227,899
6 Total Operating Revenues 330,118,063 (27,949,981) 302,168,083 (295,434) 301,872,649 5,081,829 306,954,478
7
8 Operating Expenses:
9 Steam Production 55,015,474 (493,770) 54,521,704 - 54,521,704 7,290,683 61,812,387
10 Nuclear Production - - - - - - -
11 Hydro Production 3,130,676 (101,804) 3,028,872 - 3,028,872 53,217 3,082,089
12 Other Power Supply 116,762,808 (2,627,183) 114,135,625 - 114,135,625 (7,996,047) 106,139,578
13 Transmission 14,120,150 - 14,120,150 - 14,120,150 1,584,741 15,704,891
14 Distribution 13,016,772 (1,410,062) 11,606,710 - 11,606,710 3,037,109 14,643,819
15 Customer Accounting 2,966,843 - 2,966,843 - 2,966,843 160,723 3,127,566
16 Customer Service 505,001 (67,496) 437,505 - 437,505 7,604 445,109
17 Sales - - - - - - -
18 Administrative&General 102,378,470 (89,627,671) 12,750,799 12,750,799 (3,408,381) 9,342,417
xx
19 Total O&M Expenses 307,896,193 (94,327,987) 213,568,207 - 213,568,207 729,649 214,297,856
xx
20 Depreciation 54,336,056 - 54,336,056 264,029 54,600,085 4,062,524 58,662,609
21 Amortization 3,293,053 (65,778) 3,227,275 10,458 3,237,734 3,388,703 6,626,436
22 Taxes Other Than Income 9,376,857 - 9,376,857 - 9,376,857 (183,126) 9,193,731
23 Income Taxes-Federal (12,758,352) 14,048,367 1,290,015 (59,573) 1,230,442 (18,015,109) (16,784,667)
24 Income Taxes-State (686,079) 3,181,566 2,495,487 (13,492) 2,481,996 (3,728,010) (1,246,014)
25 Income Taxes-Def Net (19,369,466) (146,059) (19,515,524) (67,487) (19,583,011) 21,109,422 1,526,411
26 Investment Tax Credit Adj. (80,408) - (80,408) - (80,408) - (80,408)
27 Misc Revenue&Expense (103,282) 72,238 (31,044) (31,044) (31,044)
xx
28 Total Operating Expenses: 341,904,573 (77,237,652) 264,666,921 133,936 264,800,857 7,364,053 272,164,910
29
30 Operating Rev For Return: (11,786,509) 49,287,671 37,501,162 (429,370) 37,071,792 (2,282,224) 34,789,568
31
32 Rate Base:
33 Electric Plant In Service 1,788,902,454 2,829,610 1,791,732,063 - 1,791,732,063 187,805,547 1,979,537,610
34 Plant Held for Future Use 114,344 (114,344) - - - - -
35 Misc Deferred Debits 35,789,548 (11,249,489) 24,540,058 - 24,540,058 (2,467,555) 22,072,504
36 Elec Plant Acq Adj 143,652 - 143,652 - 143,652 (4,079) 139,573
37 Pensions 6,419,741 (6,419,741) - - - - -
38 Prepayments 7,287,678 - 7,287,678 - 7,287,678 - 7,287,678
39 Fuel Stock 6,132,790 - 6,132,790 - 6,132,790 2,097,019 8,229,810
40 Material&Supplies 21,614,005 - 21,614,005 - 21,614,005 - 21,614,005
41 Working Capital 803,468 947,435 1,750,903 898 1,751,801 261,049 2,012,850
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
xx
44 Total Electric Plant: 1,867,207,679 (14,006,529) 1,853,201,150 898 1,853,202,048 187,691,981 2,040,894,029
45
46 Rate Base Deductions:
47 Accum Prov For Deprec (602,901,880) - (602,901,880) - (602,901,880) (4,442,623) (607,344,503)
48 Accum Prov For Amort (39,035,665) - (39,035,665) - (39,035,665) (111,116) (39,146,782)
49 Accum Def Income Tax (143,870,486) 6,880,271 (136,990,215) 67,487 (136,922,728) (19,723,627) (156,646,355)
50 Unamortized ITC (25,502) - (25,502) - (25,502) - (25,502)
51 Customer Adv For Const (9,565,349) (3,438,492) (13,003,842) - (13,003,842) - (13,003,842)
52 Customer Service Deposits - - - - - - -
53 Misc Rate Base Deductions (185,397,792) (185,397,792) (185,397,792) 86,028,871 (99,368,922)
54
55 Total Rate Base Deductions (980,796,675) 3,441,779 (977,354,896) 67,487 (977,287,409) 61,751,505 (915,535,905)
56
57 Total Rate Base: 886,411,004 (10,564,751) 875,846,254 68,385 875,914,639 249,443,485 1,125,358,124
58
59 Return on Rate Base -1.330% 4.282% 4.232% 3.091
xx
60 Return on Equity -7.740% 11.223% 3.483% -0.099% 3.384% -2.282% 1.103%
61
62 TAX CALCULATION:
63 Operating Revenue (44,680,814) 66,371,546 21,690,732 (569,921) 21,120,811 (2,915,921) 18,204,890
64 Other Deductions
65 Interest(AFUDC) (7,700,226) - (7,700,226) - (7,700,226) - (7,700,226)
66 Interest 25,354,995 (3,112,950) 22,242,046 1,737 22,243,782 6,334,597 28,578,380
67 Schedule"M"Additions 76,823,888 (402,603) 76,421,285 274,487 76,695,772 5,211,331 81,907,104
68 Schedule"M"Deductions 29,600,174 (996,660) 28,603,514 28,603,514 78,075,565 106,679,078
69 Income Before Tax (15,111,869) 70,078,553 54,966,684 (297,171) 54,669,514 (82,114,752) (27,445,238)
70
71 State Income Taxes (686,079) 3,181,566 2,495,487 (13,492) 2,481,996 (3,728,010) (1,246,014)
72 Taxable Income (14,425,790) 66,896,987 52,471,197 (283,679) 52,187,518 (78,386,742) (26,199,224)
73
74 Federal Income Taxes+Other (12,758,352) 14,048,367 1,290,015 (59,573) 1,230,442 (18,015,109) (16,784,667)
(2)Type 1 adjustments involve normalization for out of period historical and unusual items that occur during the Base Period.
(4)Type 2 adjustments annualizes changes that occurred during the Base Period.
(6)Type 3 adjustments are known and measurable items that will occur in a future period.

Rocky Mountain Power
Exhibit No.47 Page 5 of 5
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.4
Revenue Adjustments O&M Adjustments Net Power Cost Depreciation& Tax Adjustments Misc Rate Base
Total Adjustments (Tab 3) (Tab 4) Adjustments(Tab 5) Amortization(Tab 6) (Tab 7) Adjustments(Tab 8)
1 Operating Revenues:
2 General Business Revenues (27,882,706) (27,882,706) - - - - -
3Interdepartmental - - - - - - -
4 Special Sales 4,644,003 - - 4,644,003 - - -
5 Other Operating Revenues 75,118 75,118
6 Total Operating Revenues (23,163,586) (27,807,589) 4,644,003
7
8 Operating Expenses:
9 Steam Production 6,796,913 - 108,104 7,060,847 - - (372,038)
10 Nuclear Production - - - - - - -
11 Hydro Production (48,586) - 53,217 - - - (101,804)
12 Other Power Supply (10,623,230) - 152,715 (10,775,945) - - -
13 Transmission 1,584,741 - 88,689 1,496,052 - - -
14 Distribution 1,627,047 - 1,627,047 - - - -
15 Customer Accounting 160,723 - 160,723 - - - -
16 Customer Service&Info (59,892) - (59,892) - - - -
17 Sales - - - - - - -
18 Administrative&General (93.036,053) (93,076,053) 40,000
19 Total O&M Expenses (93,598,338) - (90,945,450) (2,219,045) - - (433,842)
20 Depreciation 4,326,553 - - - 4,326,553 - -
21 Amortization 3,333,383 - - - 2,492,210 - 841,173
22 Taxes Other Than Income (183,126) - - - - (183,126) -
23 Income Taxes: Federal (4,026,315) (5,574,476) 5,476,209 1,375,808 (1,452,854) (2,163,362) (1,687,640)
24 State (559,935) (1,262,465) 1,240,210 311,582 (329,031) (138,028) (382,204)
25 Deferred Income Taxes 20,895,877 - 15,626,214 - 105,383 3,194,584 1,969,694
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense 72,238 72,238
28 Total Operating Expenses: (69,739,663) (6,836,941) (68,530,579) (531,655) 5,142,261 710,069 307,182
29
30 Operating Rev For Return: 46,576,077 (20,970,648) 68,530,579 5,175,658 (5,142,261) (710,069) (307,182)
31
32 Rate Base:
33 Electric Plant In Service 190,635,156 - - - - - 190,635,156
34 Plant Held for Future Use (114,344) - - - - - (114,344)
35 Misc Deferred Debits (13,717,044) - - - (152,745) - (13,564,299)
36 Elec Plant Acq Adj (4,079) - - - - - (4,079)
37 Pensions (6,419,741) - - - - - (6,419,741)
38 Prepayments - - - - - - -
39 Fuel Stock 2,097,019 - - - - - 2,097,019
40 Material&Supplies - - - - - - -
41 Working Capital 1,209,382 - - - - - 1,209,382
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant: 173,686,349 (152,745) 173,839,095
45
46 Deductions:
47 Accum Prov For Deprec (4,442,623) - - - (4,038,264) - (404,358)
48 Accum Prov For Amort (111,116) - - - (111,116) - -
49 Accum Def Income Tax (12,775,869) - (18,028,025) - 744,542 1,522,819 2,984,794
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const (3,438,492) - - - - - (3,438,492)
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 86,028,871 - 84,552,268 - (2,217,890) 3,694,492 -
54
55 Total Deductions: 65,260,770 66,524,243 (5,622,728) 5,217,312 (858,057)
56
57 Total Rate Base: 238,947,120 66,524,243 (5,775,473) 5,217,312 172,981,038
58
59
60 Estimated ROE impact 8.842% -4.732% 14.569% 1.168% -1.185% -0.144% 0.376
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 62,885,704 (27,807,589) 90,873,212 6,863,048 (6,818,762) 183,126 (407,331)
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
691nterest 3,223,384 - - - - 3,223,384 -
70 Schedule"M"Additions 5,083,216 - - - (24,260) - 5,107,475
72 Schedule"M"Deductions 77,078,904 63,555,817 404,359 13,118,728
73 Income Before Tax (12,333,369) (27,807,589) 27,317,395 6,863,048 (7,247,381) (3,040,258) (8,418,584)
74
76 State Income Taxes (559,935) (1,262,465) 1,240,210 311,582 (329,031) (138,028) (382,204)
77 Taxable Income (11,773,434) (26,545,124) 26,077,186 6,551,466 (6,918,350) (2,902,231) (8,036,381)
78
79 Federal Income Taxes (4,026,315) (5,574,476) 5,476,209 1,375,808 (1,452,854) (2,163,362) (1,687,640)

Case No. PAC-E-24-04
Exhibit No. 48
Witness : Shelley E . McCoy
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Shelley E. McCoy
Test Period Results of Operations - 12 ME December 2024
May 2024

Rocky Mountain Power
Exhibit No.48 Page 1 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
1 . SUMMARY

Rocky Mountain Power
Exhibit No.48 Page 2 of 303
Case No. PAC-E-24-04
Rocky Mountain Power Witness:Shelley E.McCoy Page 1.0
IDAHO
Results of Operations-2020 PROTOCOL
12 Months Ended DECEMBER 2024
(1) (2) (3)
Total Results with
Results Price Change Price Change
1 Operating Revenues:
2 General Business Revenues 280,545,949 68,911,630 349,457,579
3 Interdepartmental -
4 Special Sales 14,180,630
5 Other Operating Revenues 12,227,899
6 Total Operating Revenues 306,954,478
7
8 Operating Expenses:
9 Steam Production 61,812,387
10 Nuclear Production -
11 Hydro Production 3,082,089
12 Other Power Supply 106,139,578
13 Transmission 15,704,891
14 Distribution 14,643,819
15 Customer Accounting 3,127,566 148,932 3,276,498
16 Customer Service&Info 445,109
17 Sales -
18 Administrative&General 9,342,417
19
20 Total O&M Expenses 214,297,856
21
22 Depreciation 58,662,609
23 Amortization 6,626,436
24 Taxes Other Than Income 9,193,731 137,823 9,331,554
25 Income Taxes-Federal (16,784,667) 13,756,954 (3,027,713)
26 Income Taxes-State (1,246,014) 3,115,569 1,869,556
27 Income Taxes-Def Net 1,526,411
28 Investment Tax Credit Adj. (80,408)
29 Misc Revenue&Expense (31,044)
30
31 Total Operating Expenses: 272,164,910 17,159,279 289,324,189
32
33 Operating Rev For Return: 34,789,568 51,752,351 86,541,919
34
35 Rate Base:
36 Electric Plant In Service 1,979,537,610
37 Plant Held for Future Use -
38 Misc Deferred Debits 22,072,504
39 Elec Plant Acq Adj 139,573
40 Pensions -
41 Prepayments 7,287,678
42 Fuel Stock 8,229,810
43 Material&Supplies 21,614,005
44 Working Capital 2,012,850
45 Weatherization Loans -
46 Misc Rate Base
47
48 Total Electric Plant: 2,040,894,029 2,040,894,029
49
50 Rate Base Deductions:
51 Accum Prov For Deprec (607,344,503)
52 Accum Prov For Amort (39,146,782)
53 Accum Def Income Tax (156,646,355)
54 Unamortized ITC (25,502)
55 Customer Adv For Const (13,003,842)
56 Customer Service Deposits
57 Misc Rate Base Deductions (99,368,922)
58
59 Total Rate Base Deductions (915,535,905) (915,535,905)
60
61 Total Rate Base: 1,125,358,124 1.125.358.124
62
63 Return on Rate Base 3.091% 7.690%
64
65 Return on Equity 1.103% 10.300%
66
67 TAX CALCULATION:
68 Operating Revenue 18,204,890 68,624,875 86,829,765
69 Other Deductions
70 Interest(AFUDC) (7,700,226) (7,700,226)
71 Interest 28,578,380 - 28,578,380
72 Schedule"M"Additions 81,907,104 81,907,104
73 Schedule"M"Deductions 106,679,078 106,679,078
74 Income Before Tax (27,445,238) 68,624,875 41,179,637
75
76 State Income Taxes (1,246,014) 3,115,569 1,869,556
77 Taxable Income (26,199,2241 65,509,306 39,310,081
78
79 Federal Income Taxes+Other (16,784,667) 13,756,954 (3,027,713)
Ref.Page 2.2

Rocky Mountain Power
Exhibit No.48 Page 3 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 1.1
IDAHO
Results of Operations-2020 PROTOCOL
12 Months Ended DECEMBER 2024
Net Rate Base $ 1,125,358,124 Ref.Page 1.0
Return on Rate Base Requested 7.690% Ref.Page 2.1
Revenues Required to Earn Requested Return 86,541,919
Less Current Operating Revenues (34,789,568)
Increase to Current Revenues 51,752,351
Net to Gross Bump-up 133.16%
Price Change Required for Requested Return $ 68,911,630
Requested Price Change $ 68,911,630
Uncollectible Percent 0.216% Ref.Page 1.2
Increased Uncollectible Expense $ 148,932
Requested Price Change $ 68,911,630
Franchise Tax 0.000%
Revenue Tax 0.000%
Resource Supplier Tax 0.000%
Gross Receipts 0.200%
Increase Taxes Other Than Income $ 137,823
Requested Price Change $ 68,911,630
Uncollectible Expense (148,932)
Taxes Other Than Income (137,823)
Income Before Taxes $ 68,624,875
State Effective Tax Rate 4.54% Ref.Page 2.1
State Income Taxes $ 3,115,569
Taxable Income $ 65,509,306
Federal Income Tax Rate 21.00% Ref.Page 2.1
Federal Income Taxes $ 13,756,954
Operating Income 100.000%
Net Operating Income 75.100% Ref.Page 1.2
Net to Gross Bump-Up 133.16%

Rocky Mountain Power
Exhibit No.48 Page 4 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 1.2
IDAHO
Results of Operations-2020 PROTOCOL
12 Months Ended DECEMBER 2024
Operating Revenue 100.000%
Operating Deductions
Uncollectible Accounts 0.216% See Note(1)below
Taxes Other-Franchise Tax 0.000%
Taxes Other-Revenue Tax 0.000%
Taxes Other-Resource Supplier 0.000%
PUC Fees Based on General Business Revenues 0.200%
Sub-Total 99.584%
State Income Tax @ 4.54% 4.521%
Sub-Total 95.063%
Federal Income Tax @ 21.00% 19.963%
Net Operating Income 75.100%
(1)Uncollectible Accounts= 606,316 Pg 2.11,Situs from Account 904
280,545,949 Pg 2.2,General Business Revenues

Rocky Mountain Power
Exhibit No.48 Page 5 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Page 1.3
ROCKY MOUNTAIN POWER
State of Idaho
Unadjusted,Adjusted&Normalized Results of Operations-2020 Protocol
Idaho General Rate Case-December 2024
(1) (2) (3) (4) (5) (6) (7)
Unadjusted Type 1 Total Adjusted Type 2 Total Annualized Type 3 Total Normalized
Results Adjustments Actual Results Adjustments Actual Results Adjustments Results
1 Operating Revenues:
2 General Business Revenues 308,428,655 (27,646,776) 280,781,879 (235,930) 280,545,949 - 280,545,949
3 Interdepartmental - - - - - - -
4 Special Sales 9,536,627 - 9,536,627 - 9,536,627 4,644,003 14,180,630
5 Other Operating Revenues 12,152,781 (303,205) 11,849,576 (59,504) 11,790,073 437,826 12,227,899
6 Total Operating Revenues 330,118,063 (27,949,981) 302,168,083 (295,434) 301,872,649 5,081,829 306,954,478
7
8 Operating Expenses:
9 Steam Production 55,015,474 (493,770) 54,521,704 - 54,521,704 7,290,683 61,812,387
10 Nuclear Production - - - - - - -
11 Hydro Production 3,130,676 (101,804) 3,028,872 - 3,028,872 53,217 3,082,089
12 Other Power Supply 116,762,808 (2,627,183) 114,135,625 - 114,135,625 (7,996,047) 106,139,578
13 Transmission 14,120,150 - 14,120,150 - 14,120,150 1,584,741 15,704,891
14 Distribution 13,016,772 (1,410,062) 11,606,710 - 11,606,710 3,037,109 14,643,819
15 Customer Accounting 2,966,843 - 2,966,843 - 2,966,843 160,723 3,127,566
16 Customer Service 505,001 (67,496) 437,505 - 437,505 7,604 445,109
17 Sales - - - - - - -
18 Administrative&General 102,378,470 (89,627,671) 12,750,799 12,750,799 (3,408,381) 9,342,417
xx
19 Total O&M Expenses 307,896,193 (94,327,987) 213,568,207 - 213,568,207 729,649 214,297,856
xx
20 Depreciation 54,336,056 - 54,336,056 264,029 54,600,085 4,062,524 58,662,609
21 Amortization 3,293,053 (65,778) 3,227,275 10,458 3,237,734 3,388,703 6,626,436
22 Taxes Other Than Income 9,376,857 - 9,376,857 - 9,376,857 (183,126) 9,193,731
23 Income Taxes-Federal (12,758,352) 14,048,367 1,290,015 (59,573) 1,230,442 (18,015,109) (16,784,667)
24 Income Taxes-State (686,079) 3,181,566 2,495,487 (13,492) 2,481,996 (3,728,010) (1,246,014)
25 Income Taxes-Def Net (19,369,466) (146,059) (19,515,524) (67,487) (19,583,011) 21,109,422 1,526,411
26 Investment Tax Credit Adj. (80,408) - (80,408) - (80,408) - (80,408)
27 Misc Revenue&Expense (103,282) 72,238 (31,044) (31,044) (31,044)
xx
28 Total Operating Expenses: 341,904,573 (77,237,652) 264,666,921 133,936 264,800,857 7,364,053 272,164,910
29
30 Operating Rev For Return: (11,786,509) 49,287,671 37,501,162 (429,370) 37,071,792 (2,282,224) 34,789,568
31
32 Rate Base:
33 Electric Plant In Service 1,788,902,454 2,829,610 1,791,732,063 - 1,791,732,063 187,805,547 1,979,537,610
34 Plant Held for Future Use 114,344 (114,344) - - - - -
35 Misc Deferred Debits 35,789,548 (11,249,489) 24,540,058 - 24,540,058 (2,467,555) 22,072,504
36 Elec Plant Acq Adj 143,652 - 143,652 - 143,652 (4,079) 139,573
37 Pensions 6,419,741 (6,419,741) - - - - -
38 Prepayments 7,287,678 - 7,287,678 - 7,287,678 - 7,287,678
39 Fuel Stock 6,132,790 - 6,132,790 - 6,132,790 2,097,019 8,229,810
40 Material&Supplies 21,614,005 - 21,614,005 - 21,614,005 - 21,614,005
41 Working Capital 803,468 947,435 1,750,903 898 1,751,801 261,049 2,012,850
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
xx
44 Total Electric Plant: 1,867,207,679 (14,006,529) 1,853,201,150 898 1,853,202,048 187,691,981 2,040,894,029
45
46 Rate Base Deductions:
47 Accum Prov For Deprec (602,901,880) - (602,901,880) - (602,901,880) (4,442,623) (607,344,503)
48 Accum Prov For Amort (39,035,665) - (39,035,665) - (39,035,665) (111,116) (39,146,782)
49 Accum Def Income Tax (143,870,486) 6,880,271 (136,990,215) 67,487 (136,922,728) (19,723,627) (156,646,355)
50 Unamortized ITC (25,502) - (25,502) - (25,502) - (25,502)
51 Customer Adv For Const (9,565,349) (3,438,492) (13,003,842) - (13,003,842) - (13,003,842)
52 Customer Service Deposits - - - - - - -
53 Misc Rate Base Deductions (185,397,792) (185,397,792) (185,397,792) 86,028,871 (99,368,922)
54
55 Total Rate Base Deductions (980,796,675) 3,441,779 (977,354,896) 67,487 (977,287,409) 61,751,505 (915,535,905)
56
57 Total Rate Base: 886,411,004 (10,564,751) 875,846,254 68,385 875,914,639 249,443,485 1,125,358,124
58
59 Return on Rate Base -1.330% 4.282% 4.232% 3.091
xx
60 Return on Equity -7.740% 11.223% 3.483% -0.099% 3.384% -2.282% 1.103%
61
62 TAX CALCULATION:
63 Operating Revenue (44,680,814) 66,371,546 21,690,732 (569,921) 21,120,811 (2,915,921) 18,204,890
64 Other Deductions
65 Interest(AFUDC) (7,700,226) - (7,700,226) - (7,700,226) - (7,700,226)
66 Interest 25,354,995 (3,112,950) 22,242,046 1,737 22,243,782 6,334,597 28,578,380
67 Schedule"M"Additions 76,823,888 (402,603) 76,421,285 274,487 76,695,772 5,211,331 81,907,104
68 Schedule"M"Deductions 29,600,174 (996,660) 28,603,514 28,603,514 78,075,565 106,679,078
69 Income Before Tax (15,111,869) 70,078,553 54,966,684 (297,171) 54,669,514 (82,114,752) (27,445,238)
70
71 State Income Taxes (686,079) 3,181,566 2,495,487 (13,492) 2,481,996 (3,728,010) (1,246,014)
72 Taxable Income (14,425,790) 66,896,987 52,471,197 (283,679) 52,187,518 (78,386,742) (26,199,224)
73
74 Federal Income Taxes+Other (12,758,352) 14,048,367 1,290,015 (59,573) 1,230,442 (18,015,109) (16,784,667)
(2)Type 1 adjustments involve normalization for out of period historical and unusual items that occur during the Base Period.
(4)Type 2 adjustments annualizes changes that occurred during the Base Period.
(6)Type 3 adjustments are known and measurable items that will occur in a future period.

Rocky Mountain Power
Exhibit No.48 Page 6 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.4
Revenue Adjustments O&M Adjustments Net Power Cost Depreciation& Tax Adjustments Misc Rate Base
Total Adjustments (Tab 3) (Tab 4) Adjustments(Tab 5) Amortization(Tab 6) (Tab 7) Adjustments(Tab 8)
1 Operating Revenues:
2 General Business Revenues (27,882,706) (27,882,706) - - - - -
3Interdepartmental - - - - - - -
4 Special Sales 4,644,003 - - 4,644,003 - - -
5 Other Operating Revenues 75,118 75,118
6 Total Operating Revenues (23,163,586) (27,807,589) 4,644,003
7
8 Operating Expenses:
9 Steam Production 6,796,913 - 108,104 7,060,847 - - (372,038)
10 Nuclear Production - - - - - - -
11 Hydro Production (48,586) - 53,217 - - - (101,804)
12 Other Power Supply (10,623,230) - 152,715 (10,775,945) - - -
13 Transmission 1,584,741 - 88,689 1,496,052 - - -
14 Distribution 1,627,047 - 1,627,047 - - - -
15 Customer Accounting 160,723 - 160,723 - - - -
16 Customer Service&Info (59,892) - (59,892) - - - -
17 Sales - - - - - - -
18 Administrative&General (93.036,053) (93,076,053) 40,000
19 Total O&M Expenses (93,598,338) - (90,945,450) (2,219,045) - - (433,842)
20 Depreciation 4,326,553 - - - 4,326,553 - -
21 Amortization 3,333,383 - - - 2,492,210 - 841,173
22 Taxes Other Than Income (183,126) - - - - (183,126) -
23 Income Taxes: Federal (4,026,315) (5,574,476) 5,476,209 1,375,808 (1,452,854) (2,163,362) (1,687,640)
24 State (559,935) (1,262,465) 1,240,210 311,582 (329,031) (138,028) (382,204)
25 Deferred Income Taxes 20,895,877 - 15,626,214 - 105,383 3,194,584 1,969,694
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense 72,238 72,238
28 Total Operating Expenses: (69,739,663) (6,836,941) (68,530,579) (531,655) 5,142,261 710,069 307,182
29
30 Operating Rev For Return: 46,576,077 (20,970,648) 68,530,579 5,175,658 (5,142,261) (710,069) (307,182)
31
32 Rate Base:
33 Electric Plant In Service 190,635,156 - - - - - 190,635,156
34 Plant Held for Future Use (114,344) - - - - - (114,344)
35 Misc Deferred Debits (13,717,044) - - - (152,745) - (13,564,299)
36 Elec Plant Acq Adj (4,079) - - - - - (4,079)
37 Pensions (6,419,741) - - - - - (6,419,741)
38 Prepayments - - - - - - -
39 Fuel Stock 2,097,019 - - - - - 2,097,019
40 Material&Supplies - - - - - - -
41 Working Capital 1,209,382 - - - - - 1,209,382
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant: 173,686,349 (152,745) 173,839,095
45
46 Deductions:
47 Accum Prov For Deprec (4,442,623) - - - (4,038,264) - (404,358)
48 Accum Prov For Amort (111,116) - - - (111,116) - -
49 Accum Def Income Tax (12,775,869) - (18,028,025) - 744,542 1,522,819 2,984,794
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const (3,438,492) - - - - - (3,438,492)
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 86,028,871 - 84,552,268 - (2,217,890) 3,694,492 -
54
55 Total Deductions: 65,260,770 66,524,243 (5,622,728) 5,217,312 (858,057)
56
57 Total Rate Base: 238,947,120 66,524,243 (5,775,473) 5,217,312 172,981,038
58
59
60 Estimated ROE impact 8.842% -4.732% 14.569% 1.168% -1.185% -0.144% 0.376
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 62,885,704 (27,807,589) 90,873,212 6,863,048 (6,818,762) 183,126 (407,331)
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
691nterest 3,223,384 - - - - 3,223,384 -
70 Schedule"M"Additions 5,083,216 - - - (24,260) - 5,107,475
72 Schedule"M"Deductions 77,078,904 63,555,817 404,359 13,118,728
73 Income Before Tax (12,333,369) (27,807,589) 27,317,395 6,863,048 (7,247,381) (3,040,258) (8,418,584)
74
76 State Income Taxes (559,935) (1,262,465) 1,240,210 311,582 (329,031) (138,028) (382,204)
77 Taxable Income (11,773,434) (26,545,124) 26,077,186 6,551,466 (6,918,350) (2,902,231) (8,036,381)
78
79 Federal Income Taxes (4,026,315) (5,574,476) 5,476,209 1,375,808 (1,452,854) (2,163,362) (1,687,640)

Rocky Mountain Power
Exhibit No.48 Page 7 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
2 . RESULTS OF
OPERATIONS

Rocky Mountain Power
Exhibit No.48 Page 8 of 303
Case No. PAC-E-24-04
Rocky Mountain Power Witness:Shelley E.McCoy Page 2.1
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
STATE: IDAHO
PERIOD: DECEMBER 2024
FILE: JAM ID GRC December 2024
PREPARED BY: Revenue Requirement Department
DATE: 5/28/2024
TIME: 10:14:12 AM
TYPE OF RATE BASE: Year-End
ALLOCATION METHOD: 2020 PROTOCOL
FERC JURISDICTION: Separate Jurisdiction
8 OR 12 CP: 12 Coincident Peaks
DEMAND% 75%Demand
ENERGY% 25%Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS: TAX RATE
FEDERAL RATE 21.00%
STATE EFFECTIVE RATE 4.54%
TAX GROSS UP FACTOR 1.326
FEDERAUSTATE COMBINED RATE 24.5866%
CAPITAL STRUCTURE INFORMATION
CAPITAL EMBEDDED WEIGHTED
STRUCTURE COST COST
DEBT 49.99% 5.08% 2.539%
PREFERRED 0.01% 6.75% 0.001%
COMMON 50.00% 10.30% 5.150%
100.00% 7.690%
OTHER INFORMATION
For information and support regarding the capital structure and cost of debt,see testimony of Ms.Nikki L.Kobliha.
For information and support regarding return on common equity,see testimony of Ms.Ann E.Bulkley.
An accounting entry was made during the preparation of base period information that reclassified dollarsfrom FERC 931 to FERC 929.The base period information
reflected in Tab 2 was prepared prior to the FERC accounting reclass whereas the information contained in Tab B.2—08M was prepared afterthe FERC accounting
reclass and therefore results in offsetting variances between these two FERC accounts.This accounting entry results in no impactto any state allocated revenue
requirement.

Rocky Mountain Power
Exhibit No.48 Page 9 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.2
Year-End
RESULTS OF OPERATIONS SUMMARY
UNADJUSTED RESULTS IDAHO
Description of Account Summary: Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL
1 Operating Revenues
2 General Business Revenues 2.3 5,454,854,851 5,146,426,196 308,428,655 (27,882,706) 280,545,949
3 Interdepartmental 2.3 0 0 0 0 0
4 Special Sales 2.3 192,214,530 182,677,903 9,536,627 4,644,003 14,180,630
5 Other Operating Revenues 2.4 280,466,787 268,314,006 12,152,781 75,118 12,227,899
6 Total Operating Revenues 2.4 5,927,536,168 5,597,418,105 330,118,063 (23,163,586) 306,954,478
7
8 Operating Expenses:
9 Steam Production 2.5 955,907,042 900,891,567 55,015,474 6,796,913 61,812,387
10 Nuclear Production 2.6 0 0 0 0 0
11 Hydro Production 2.7 57,829,441 54,698,765 3,130,676 (48,586) 3,082,089
12 Other Power Supply 2.8-2.9 1,552,909,130 1,436,146,322 116,762,808 (10,623,230) 106,139,578
13 Transmission 2.10 258,593,954 244,473,804 14,120,150 1,584,741 15,704,891
14 Distribution 2.11 360,922,442 347,905,670 13,016,772 1,627,047 14,643,819
15 Customer Accounting 2.11 91,025,326 88,058,483 2,966,843 160,723 3,127,566
16 Customer Service&Infor 2.12 175,546,229 175,041,228 505,001 (59,892) 445,109
17 Sales 2.12 0 0 0 0 0
18 Administrative&General 2.13 1,953,505,595 1,851,127,125 102,378,470 (93,036,053) 9,342,417
19
20 Total &M Expenses 2.14 5,406,239,157 5,098,342,964 307,896,193 (93,598,338) 214,297,856
21
22 Depreciation 2.14 1,004,100,399 949,764,343 54,336,056 4,326,553 58,662,609
23 Amortization 2.15 66,701,600 63,408,547 3,293,053 3,333,383 6,626,436
24 Taxes Other Than Income 2.16 215,228,266 205,851,409 9,376,857 (183,126) 9,193,731
25 Income Taxes-Federal 2.18 (332,522,786) (319,764,433) (12,758,352) (4,026,315) (16,784,667)
26 Income Taxes-State 2.18 (34,259,706) (33,573,627) (686,079) (559,935) (1,246,014)
27 Income Taxes-Def Net 2.17 (192,783,754) (173,414,288) (19,369,466) 20,895,877 1,526,411
28 Investment Tax Credit Adj. 2.16 (764,880) (684,472) (80,408) 0 (80,408)
29 Misc Revenue&Expense 2.4 (1,727,415) (1,624,133) (103,282) 72,238 (31,044)
30
31 Total Operating Expenses 2.18 6,130,210,881 5,788,306,308 341,904,573 (69,739,663) 272,164,910
32
33 Operating Revenue for Return (202,674,713) (190,888,204) (11,786,509) 46,576,077 34,789,568
34
35 Rate Base:
36 Electric Plant in Service 2.25 33,541,532,537 31,752,630,083 1,788,902,454 190,635,156 1,979,537,610
37 Plant Held for Future Use 2.26 14,174,575 14,060,231 114,344 (114,344) 0
38 Misc Deferred Debits 2.27 1,969,661,921 1,933,872,373 35,789,548 (13,717,044) 22,072,504
39 Elec Plant Acq Adj 2.16 11,765,676 11,622,024 143,652 (4,079) 139,573
40 Pensions 2.26 120,368,751 113,949,010 6,419,741 (6,419,741) 0
41 Prepayments 2.27 220,805,572 213,517,895 7,287,678 0 7,287,678
42 Fuel Stock 2.26 103,923,863 97,791,072 6,132,790 2,097,019 8,229,810
43 Material&Supplies 2.27 428,441,000 406,826,995 21,614,005 0 21,614,005
44 Working Capital 2.27 202,895,604 202,092,136 803,468 1,209,382 2,012,850
45 Weatherization Loans 2.26 244,374,326 244,374,326 0 0 0
46 Miscellaneous Rate Base 2.27 0 0 0 0 0
47
48 Total Electric Plant 36,857,943,825 34,990,736,146 1,867,207,679 173,686,349 2,040,894,029
49
50 Rate Base Deductions:
51 Accum Prov For Depr 2.31 (11,326,655,104) (10,723,753,224) (602,901,880) (4,442,623) (607,344,503)
52 Accum Prov For Amort 2.31 (757,054,948) (718,019,282) (39,035,665) (111,116) (39,146,782)
53 Accum Def Income Taxes 2.28 (2,853,081,949) (2,709,211,463) (143,870,486) (12,775,869) (156,646,355)
54 Unamortized ITC 2.29 (2,181,493) (2,155,991) (25,502) 0 (25,502)
55 Customer Adv for Const 2.28 (245,410,591) (235,845,242) (9,565,349) (3,438,492) (13,003,842)
56 Customer Service Deposits 2.28 0 0 0 0 0
57 Misc.Rate Base Deductions 2.28 (3,379,139,891) (3,193,742,098) (185,397,792) 86,028,871 (99,368,922)
58
59 Total Rate Base Deductions (18,563,523,976) (17,582,727,301) (980,796,675) 65,260,770 (915,535,905)
60
61 Total Rate Base 18,294,419,849 17,408,008,845 886,411,004 238,947,120 1,125,358,124
62
63 Return on Rate Base -1.330% 3.091
64
65 Return on Equity -7.740% 1.103%
66 Net Power Costs 143,519,802 136,657,979
67
68 Revenue Requirement Impact 5,877,013 7,461,261
69 Rate Base Decrease 534,182,718 (156,673,060)

Rocky Mountain Power
Exhibit No.48 Page 10 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.3
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
70 Sales to Ultimate Customers
71 440 Residential Sales
72 0 S 2,230,105,420 2,134,068,691 96,036,728 (6,903,526) 89,133,202
73
74 B1 2,230,105,420 2,134,068,691 96,036,728 (6,903,526) 89,133,202
75
76 442 Commercial&Industrial Sales
77 0 S 3,209,531,181 2,997,612,491 211,918,691 (20,961,149) 190,957,542
78 P SE - - - - -
79 PT SG - - - - -
80
81
82 B1 3,209,531,181 2,997,612,491 211,918,691 (20,961,149) 190,957,542
83
84 444 Public Street&Highway Lighting
85 0 S 15,218,250 14,745,014 473,236 (18,031) 455,205
86 0 s0
87 131 15,218,250 14,745,014 473,236 (18,031) 455,205
88
89 445 Other Sales to Public Authority
90 0 S - - - -
91
92 B1
93
94 448 Interdepartmental
95 DPW S - - - - -
96 GP So
97 1311 -
- - - - -98
99 Total Sales to Ultimate Customers B1 5,454,854,851 5,146,426,196 308,428,655 (27,882,706) 280,545,949
100
101
102
103 447 Sales for Resale-Non NPC
104 P S 16,008,165 16,008,165
105 16,008,165 16,008,165
106
107 447NPC Sales for Resale-NPC
108 P SG 176,728,203 167,160,781 9,567,422 4,613,208 14,180,630
109 P SE (521,838) (491,043) (30,795) 30,795 -
110 P SG
111 176,206,365 166,669,738 9,536,627 4,644,003 14,180,630
112
113 Total Sales for Resale 131 192,214,530 182,677,903 9,536,627 4,644,003 14,180,630
114
115 449 Provision for Rate Refund
116 P S - - - - -
117 P SG - - - - -
118
119
120 B1
121
122 Total Sales from Electricity B1 5,647,069,381 5,329,104,099 317,965,282 (23,238,704) 294,726,579
123 450 Forfeited Discounts&Interest
124 CUST S 15,886,767 15,476,676 410,091 - 410,091
125 CUST SO
126 B1 15,886,767 15,476,676 410,091 410,091
127
128 451 Misc Electric Revenue
129 CUST S 7,472,581 7,303,460 169,122 - 169,122
130 GP SG - - - - -
131 GP SO
132 B1 7,472,581 7,303,460 169,122 169,122
133
134 453 Water Sales
135 P SG
136 B1
137
138 454 Rent of Electric Property
139 DPW S 13,606,791 13,440,605 166,186 - 166,186
140 T SG 2,457,852 2,324,793 133,059 - 133,059
141 T SG - - - - -
142 GP so 3,532,961 3,344,534 188,427 188,427
143 131 19,597,603 19,109,932 487,671 487,671
144
145
146

Rocky Mountain Power
Exhibit No.48 Page 11 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.4
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
147 456 Other Electric Revenue
148 DMSC S 35,351,245 35,351,245 - - -
149 CUST CN - - - - -
150 OTHEE SE 29,074,541 27,358,784 1,715,757 0 1,715,757
151 OTHSO SO 522 494 28 - 28
152 OTHSGR SG 173,083,526 163,713,414 9,370,112 75,117 9,445,230
153
154
155 B1 237,509,835 226,423,938 11,085,897 75,118 11,161,015
156
157 Total Other Electric Revenues B1 280,466,787 268,314,006 12,152,781 75,118 12,227,899
158
159 Total Electric Operating Revenues B1 5,927,536,168 5,597,418,105 330,118,063 (23,163,586) 306,954,478
160
161 Summary of Revenues by Factor
162 S 5,543,180,401 5,234,006,347 309,174,054 (27,882,706) 281,291,347
163 CN - - - - -
164 SE 28,552,703 26,867,742 1,684,962 30,795 1,715,757
165 so 3,533,483 3,345,028 188,455 - 188,455
166 SG 352,269,581 333,198,988 19,070,593 4,688,325 23,758,919
167 DGP - - - - -
168
169 Total Electric Operating Revenues 5,927,536,168 5,597,418,105 330,118,063 (23,163,586) 306,954,478
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR
172 DPW S - - - - -
173 T SG - - - - -
174 G So - - - - -
175 T SG - - - - -
176 P SG
177 B6
178
179 41170 Loss on Sale of Utility Plant
180 DPW S - - - - -
181 T SG
182 B6
183
184 4118 Gain from Emission Allowances
185 P S - - - - -
186 P SE (91) (86) (5) (5)
187 B6 (91) (86) (5) (5)
188
189 41181 Gain from Disposition of NOX Credits
190 P SE
191 B6
192
193 4194 Impact Housing Interest Income
194 P SG
195 B6
196
197 421 (Gain)/Loss on Sale of Utility Plant
198 DPW S 209,095 209,095 - - -
199 T SG - - - - -
200 P SG - - - - -
201 P SE - - - - -
202 PTD So (1,936,419) (1,833,143) (103,277) 103,277 -
203 P SG (31,039) (31,039)
204 B6 (1,727,324) (1,624,047) (103,277) 72,238 (31,039)
205
206 Total Miscellaneous Revenues (1,727,415) (1,624,133) (103,282) 72,238 (31,044)
207 Miscellaneous Expenses
208 4311 Interest on Customer Deposits
209 CUST S
210 B6
211 Total Miscellaneous Expenses
212
213 Net Misc Revenue and Expense B6 (1,727,415) (1,624,133) (103,282) 72,238 (31,044)
214
215 500 Operation Supervision&Engineering
216 P SG 16,006,755 15,140,208 866,547 130,219 996,767
217 P SG
218 B2 16,006,755 15,140,208 866,547 130,219 996,767
219

Rocky Mountain Power
Exhibit No.48 Page 12 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.5
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
220 501 Fuel Related-Non NPC
221 P S - - - - -
222 P SE 21,817,699 20,530,185 1,287,513 200 1,287,714
223 P SE - - - - -
224 P SE - - - - -
225 P SE - - - - -
226 P SE
227 B2 21,817,699 20,530,185 1,287,513 200 1,287,714
228
229 501NPC Fuel Related-NPC
230 P S 214,134 153,539 60,594 (60,594) -
231 P SE 627,182,319 590,170,822 37,011,496 7,431,032 44,442,529
232 P SE - - - - -
233 P SE - - - - -
234 P SE
235 B2 627,396,453 590,324,362 37,072,091 7,370,438 44,442,529
236
237 Total Fuel Related 649,214,151 610,854,547 38,359,604 7,370,638 45,730,242
238
239 502 Steam Expenses
240 P SG 73,969,627 69,965,181 4,004,446 - 4,004,446
241 P SG
242 B2 73,969,627 69,965,181 4,004,446 4,004,446
243
244 503 Steam From Other Sources-Non-NPC
245 P SE
246 B2
247
248 503NPC Steam From Other Sources-NPC
249 P SE 10,794,276 10,157,281 636,996 (309,591) 327,405
250 B2 10,794,276 10,157,281 636,996 (309,591) 327,405
251
252 505 Electric Expenses
253 P SG 745,881 705,501 40,379 - 40,379
254 P SG
255 B2 745,881 705,501 40,379 40,379
256
257 506 Misc.Steam Expense
258 P S - - - - -
259 P SG 35,504,828 33,582,726 1,922,102 (372,038) 1,550,064
260 P SE - - - - -
261 P SG
262 B2 35,504,828 33,582,726 1,922,102 (372,038) 1,550,064
263
264 507 Rents
265 P SG 373,329 353,119 20,211 - 20,211
266 P SG
267 B2 373,329 353,119 20,211 20,211
268
269 510 Maint Supervision&Engineering
270 P SG 4,970,662 4,701,568 269,094 (121,732) 147,362
271 P SG
272 B2 4,970,662 4,701,568 269,094 (121,732) 147,362
273
274
275
276 511 Maintenance of Structures
277 P SG 24,643,333 23,309,232 1,334,100 - 1,334,100
278 P SG
279 B2 24,643,333 23,309,232 1,334,100 1,334,100
280
281 512 Maintenance of Boiler Plant
282 P SG 87,870,300 83,113,321 4,756,978 99,417 4,856,395
283 P SG (102) (96) (6) (6)
284 B2 87,870,198 83,113,225 4,756,973 99,417 4,856,389
285
286 513 Maintenance of Electric Plant
287 P SG 37,663,318 35,624,363 2,038,955 - 2,038,955
288 P SG
289 B2 37,663,318 35,624,363 2,038,955 2,038,955
290
291 514 Maintenance of Misc.Steam Plant
292 P SG 14,150,684 13,384,617 766,067 - 766,067
293 P SG
294 B2 14,150,684 13,384,617 766,067 766,067
295
296 Total Steam Power Generation B2 955,907,042 900,891,567 55,015,474 6,796,913 61,812,387

Rocky Mountain Power
Exhibit No.48 Page 13 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.6
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
297 517 Operation Super&Engineering
298 P SG
299 B2 - - - - -
300
301 518 Nuclear Fuel Expense
302 P SE - - - - -
303
304 B2
305
306 519 Coolants and Water
307 P SG
308 32 - - - - -
309
310 520 Steam Expenses
311 P SG
312 B2 - - - - -
313
314
315
316 523 Electric Expenses
317 P SG
318 B2 - - - - -
319
320 524 Misc.Nuclear Expenses
321 P SG
322 B2 - - - - -
323
324 528 Maintenance Super&Engineering
325 P SG
326 B2
327
328 529 Maintenance of Structures
329 P SG
330 B2
331
332 530 Maintenance of Reactor Plant
333 P SG
334 B2 - - - - -
335
336 531 Maintenance of Electric Plant
337 P SG
338 B2
339
340 532 Maintenance of Misc Nuclear
341 P SG
342 B2
343
344 Total Nuclear Power Generation B2
345
346 535 Operation Super&Engineering
347 P DGP - - - - -
348 P SG 8,980,820 8,494,631 486,189 (73,740) 412,449
349 P SG 3,868,406 3,658,985 209,421 19,829 229,250
350
351 B2 12,849,226 12,153,615 695,610 (53,911) 641,699
352
353 536 Water For Power
354 P DGP - - - - -
355 P SG 331,925 313,955 17,969 - 17,969
356 P SG - - - - -
357
358 B2 331,925 313,955 17,969 17,969
359
360 537 Hydraulic Expenses
361 P DGP - - - - -
362 P SG 4,895,653 4,630,620 265,033 - 265,033
363 P SG 367,422 347,531 19,891 - 19,891
364
365 B2 5,263,074 4,978,151 284,924 284,924
366
367 538 Electric Expenses
368 P DGP - - - - -
369 P SG - - - - -
370 P SG - - - - -
371
372 B2
373

Rocky Mountain Power
Exhibit No.48 Page 14 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.7
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
374 539 Misc.Hydro Expenses
375 P DGP - - - - -
376 P SG 21,066,894 19,926,409 1,140,485 - 1,140.485
377 P SG 8,051,621 7,615,736 435,885 - 435,885
378
379
380 B2 29,118,515 27,542,145 1,576,370 1,576,370
381
382 540 Rents(Hydro Generation)
383 P DGP - - - - -
384 P SG 1,984,366 1,876,939 107,426 - 107,426
385 P SG 208,758 197,457 11,301 - 11,301
386
387 B2 2,193,124 2,074,396 118,728 118,728
388
389 541 Maint Supervision&Engineering
390 P DGP - - - - -
391 P SG 28,212 26,684 1,527 - 1,527
392 P SG - - - - -
393
394 B2 28,212 26,684 1,527 1,527
395
396 542 Maintenance of Structures
397 P DGP - - - - -
398 P SG 669,071 632,850 36,221 - 36,221
399 P SG 39,275 37,148 2,126 - 2,126
400
401 B2 708,345 669,998 38,347 38,347
402
403
404
405
406 543 Maintenance of Dams&Waterways
407 P DGP - - - - -
408 P SG 643,452 608,618 34,834 - 34,834
409 P SG 748,865 708,325 40,541 - 40,541
410
411 B2 1,392,317 1,316,942 75,375 75,375
412
413 544 Maintenance of Electric Plant
414 P DGP - - - - -
415 P SG 790,473 747,680 42,793 - 42,793
416 P SG 355,366 336,127 19,238 - 19,238
417
418 B2 1,145,838 1,083,807 62,032 62,032
419
420 545 Maintenance of Misc.Hydro Plant
421 P SG - - - - -
422 P SG 3,819,650 3,612,868 206,782 3,715 210,497
423 P SG 979,214 926,203 53,011 1,610 54,621
424
425 B2 4,798,864 4,539,071 259,793 5,325 265,118
426
427 Total Hydraulic Power Generation B2 57,829,441 54,698,765 3,130,676 (48,586) 3,082,089
428
429 546 Operation Super&Engineering
430 P SG 577,165 545,920 31,246 - 31,246
431 P SG
432 B2 577,165 545,920 31,246 31,246
433
434 547 Fuel-Non-NPC
435 P SE - - - - -
436 P SE
437 B2
438
439 547NPC Fuel-NPC
440 P SE 485,922,245 457,246,836 28,675,409 (1,499,421) 27,175,988
441 P SE 583,133 548,721 34,412 34,412
442 B2 486,505,378 457,795,657 28,709,821 (1,499,421) 27,210,400
443
444 548 Generation Expense
445 P SG 28,957,717 27,390,052 1,567,665 23,038 1,590,704
446 P SG 927,062 876,874 50,188 50,188
447 B2 29,884,779 28,266,926 1,617,853 23,038 1,640,891
448
449 549 Miscellaneous Other
450 P S 49,194 49,194 - - -
451 P SG 3,939,290 3,726,031 213,259 - 213,259
452 P SG 6,180,302 5,845,723 334,579 334,579
453 B2 10,168,786 9,620,948 547,838 547,838
454
455

Rocky Mountain Power
Exhibit No.48 Page 15 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.8
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
456
457
458 550 Rents
459 P S 372,203 372,203 - - -
460 P SG 38,054 35,994 2,060 - 2,060
461 P SG 10,809,838 10,224,632 585,205 585,205
462 B2 11,220,095 10,632,829 587,265 587,265
463
464 551 Maint Supervision&Engineering
465 P SG
466 B2
467
468 552 Maintenance of Structures
469 P SG 4,606,294 4,356,926 249,368 - 249,368
470 P SG 112,407 106,322 6,085 6,085
471 B2 4,718,702 4,463,248 255,453 255,453
472
473 553 Maint of Generation&Electric Plant
474 P SG 11,248,019 10,639,092 608,927 24,864 633,791
475 P SG 17,725,214 16,765,636 959,579 - 959,579
476 P SG 332,209 314,224 17,985 17,985
477 B2 29,305,442 27,718,952 1,586,490 24,864 1,611,354
478
479 554 Maintenance of Misc.Other
480 P SG 2,175,288 2,057,526 117,762 - 117,762
481 P SG 2,328,039 2,202,008 126,032 - 126,032
482 P SG 114,877 108,658 6,219 6,219
483 B2 4,618,205 4,368,192 250,013 250,013
484
485 Total Other Power Generation B2 576,998,552 543,412,573 33,585,979 (1,451,519) 32,134,461
486
487
488 555 Purchased Power-Non NPC
489 DMSC S (513,005,299) (513,005,299)
490 (513,005,299) (513,005,299)
491
492 555NPC Purchased Power-NPC
493 P S 15,332,109 15,332,109 - 1,467,341 1,467,341
494 P SG 1,463,659,200 1,384,422,017 79,237,183 (16,408,570) 62,828,613
495 P SE (28,140,861) (26,480,203) (1,660,658) 5,665,931 4,005,273
496 Seasonal Con P SG - - - - -
497 DGP
498 1,450,850,448 1,373,273,923 77,576,525 (9,275,298) 68,301,227
499
500 Total Purchased Power B2 937,845,148 860,268,623 77,576,525 (9,275,298) 68,301,227
501
502 556 System Control&Load Dispatch
503 P SG 3,499,644 3,310,186 189,458 - 189,458
504
505 B2 3,499,644 3,310,186 189,458 189,458
506
507
508
509 557 Other Expenses
510 P S 12,443,644 9,887,368 2,556,275 1,935 2,558,210
511 P SG 37,279,120 35,260,964 2,018,156 101,652 2,119,808
512 P SGCT - - - - -
513 P SE 7,021 6,607 414 - 414
514 P SG - - - - -
515 P TROJP - - - - -
516
517 B2 49,729,785 45,154,939 4,574,846 103,587 4,678,432
518
519 Embedded Cost Differentials
520 Company Owned Hydro P DGP - - - - -
521 Company Owned Hydro P SG - - - - -
522 Mid-C Contract P Mc - - - - -
523 Mid-C Contract P SG - - - - -
524 Existing OF Contracts P S - - - - -
525 Existing OF Contracts P SG - - - - -
526
527

Rocky Mountain Power
Exhibit No.48 Page 16 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.9
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
528
529 2020 Protocol Adjustment
530 Baseline ECD P S (10,164,000) (11,000,000) 836,000 - 836,000
531 WY OF Adjustment P S (5,000,000) (5,000,000)
532 2020 Protocol Adjustment (15,164,000) (16,000,000) 836.000 836,000
533
534 Total Other Power Supply B2 975,910,578 892,733,749 83,176,829 (9,171,711) 74,005,117
535
536 Total Production Expense B2 2,566,645,612 2,391,736,655 174,908,958 (3,874,904) 171,034,054
537
538
539 Summary of Production Expense by Factor
540 S (499,758,016) (503,210,886) 3,452,870 1,408,681 4,861,551
541 SG 1,948,237,797 1,842,767,291 106,470,505 (16,571,736) 88,898,769
542 SE 1,118,165,832 1,052,180,249 65,985,583 11,288,151 77,273,734
543 SNPPH - - - - -
544 TROJP - - - - -
545 SGCT - - - - -
546 DGP - - - - -
547 DEU - - - - -
548 DEP - - - - -
549 SNIFFS - - - - -
550 SNPPO - - - - -
551 DGU - - - - -
552 Mc - - - - -
553 SSGCT - - - - -
554 SSECT - - - - -
555 SSGC - - - - -
556 SSGCH - - - - -
557 SSECH
558 Total Production Expense by Factor B2 2,566,645,612 2,391,736,655 174,908,958 (3,874,904) 171,034,054
559 560 Operation Supervision&Engineering
560 T SG 11,540,431 10,915,674 624,757 54,011 678,768
561
562 B2 11,540,431 10,915,674 624,757 54,011 678,768
563
564 561 Load Dispatching
565 T SG 19,209,400 18,169,473 1,039,927 - 1,039,927
566
567 B2 19,209,400 18,169,473 1,039,927 1,039,927
568 562 Station Expense
569 T SG 4,571,617 4,324,126 247,491 - 247,491
570
571 B2 4,571,617 4,324,126 247,491 247,491
572
573 563 Overhead Line Expense
574 T SG 1,947,377 1,841,953 105,424 - 105,424
575
576 B2 1,947,377 1,841,953 105,424 105,424
577
578 564 Underground Line Expense
579 T SG - - - - -
580
581 B2
582
583 565 Transmission of Electricity by Others
584 T SG - - - - -
585 T SE
586
587
588 565NPC Transmission of Electricity by Others-NPC
589 T SG 140,364,479 132,765,656 7,598,822 2,115,873 9,714,695
590 T SE 24,777,425 23,315,251 1,462,174 (619,821) 842,353
591 165,141,904 156,080,908 9,060,996 1,496,052 10,557,048
592
593 Total Transmission of Electricity by Othei B2 165,141,904 156,080,908 9,060,996 1,496,062 10,557,048
594
595 566 Misc.Transmission Expense
596 T S - - - - -
597 T SG 3,576,199 3,382,596 193,602 - 193,602
598
599 B2 3,576,199 3,382,596 193,602 193,602
600
601 567 Rents-Transmission
602 T SG 1,826,421 1,727,546 98,876 - 98,876
603
604 B2 1,826,421 1,727,546 98,876 98,876
605
606 568 Maint Supervision&Engineering
607 T SG 1,398,118 1,322,429 75,689 - 75,689
608
609 B2 1,398,118 1,322,429 75,689 75,689
610

Rocky Mountain Power
Exhibit No.48 Page 17 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.10
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
611 569 Maintenance of Structures
612 T SG 6,224,592 5,887,615 336,977 - 336,977
613
614 B2 6,224,592 5,887,615 336,977 336,977
615
616 570 Maintenance of Station Equipment
617 T SG 13,778,550 13,032,629 745,921 - 745,921
618
619 B2 13,778,550 13,032,629 745,921 745,921
620
621 571 Maintenance of Overhead Lines
622 T SG 28,947,306 27,380,204 1,567,102 34,678 1,601,780
623
624 B2 28,947,306 27,380,204 1,567,102 34,678 1,601,780
625
626 572 Maintenance of Underground Lines
627 T SG 207,199 195,982 11,217 - 11,217
628
629 B2 207,199 195,982 11,217 11,217
630
631 573 Maint of Misc.Transmission Plant
632 T SG 224,841 212,669 12,172 - 12,172
633
634 B2 224,841 212,669 12,172 12,172
635
636 Total Transmission Expense B2 258,593,954 244,473,804 14,120,150 1,584,741 15,704,891
637
638 Summary of Transmission Expense by Factor
639 SE 24,777,425 23,315,251 1,462,174 (619,821) 842,353
640 SG 233,816,529 221,158,553 12,657,976 2,204,562 14,862,538
641 SNPT
642 Total Transmission Expense by Factor 258,593,954 244,473,804 14,120,150 1,584,741 15,704,891
643 580 Operation Supervision&Engineering
644 DPW S 6,054,722 5,801,549 253,173 640,117 893,289
645 DPW SNPD 15,538,498 14,766,144 772,354 85,308 857,662
646 B2 21,593,220 20,567,693 1,025,527 725,425 1,750,952
647
648 581 Load Dispatching
649 DPW S - - - - -
650 DPW SNPD 16,872,057 16,033,417 838,639 838,639
651 B2 16,872,057 16,033,417 838,639 838,639
652
653 582 Station Expense
654 DPW S 5,976,692 5,524,690 452,002 - 452,002
655 DPW SNPD (1,089) (1,035) (54) (54)
656 B2 5,975,604 5,523,656 451,948 451,948
657
658 583 Overhead Line Expenses
659 DPW S 11,558,803 10,826,441 732,362 - 732,362
660 DPW SNPD
661 B2 11,558,803 10,826,441 732,362 732,362
662
663 584 Underground Line Expense
664 DPW S - - - - -
665 DPW SNPD
666 B2
667
668 585 Street Lighting&Signal Systems
669 DPW S - - - - -
670 DPW SNPD 268,155 254,826 13,329 13,329
671 B2 268,155 254,826 13,329 13,329
672
673 586 Meter Expenses
674 DPW S 2,750,008 2,617,682 132,326 - 132,326
675 DPW SNPD
676 B2 2,750,008 2,617,682 132,326 132,326
677
678 587 Customer Installation Expenses
679 DPW S 21,176,374 20,075,626 1,100,749 - 1,100,749
680 DPW SNPD
681 B2 21,176,374 20,075,625 1,100,749 1,100,749
682
683 588 Misc.Distribution Expenses
684 DPW S 2,507,428 2,276,692 230,735 - 230,735
685 DPW SNPD 1,192,137 1,132,881 59,256 59,256
686 B2 3,699,565 3,409,573 289,991 289,991
687
688 589 Rents
689 DPW S 2,982,445 2,940,643 41,802 - 41,802
690 DPW SNPD 738,081 701,394 36,687 36,687
691 B2 3,720,526 3,642,037 78,489 78,489
692

Rocky Mountain Power
Exhibit No.48 Page 18 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.11
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
693 590 Maint Supervision&Engineering
694 DPW S 9,721,574 9,699,829 21,745 - 21,745
695 DPW SNPD 3,595,738 3,417,009 178,729 178,729
696 B2 13,317,313 13,116,839 200,474 200,474
697
698 591 Maintenance of Structures
699 DPW S 2,512,878 2,346,689 166,289 - 166,289
700 DPW SNPD 105,015 99,795 5,220 5,220
701 B2 2,617,893 2,446,384 171,509 171,509
702
703 592 Maintenance of Station Equipment
704 DPW S 9,930,344 9,424,236 506,109 - 506,109
705 DPW SNPD 1,104,171 1,049,287 54,884 54,884
706 B2 11,034,515 10,473,523 560,992 560,992
707 593 Maintenance of Overhead Lines
708 DPW S 185,439,490 180,206,331 5,233,159 880,841 6,114,000
709 DPW SNPD 3,473,380 3,300,733 172,647 20,781 193,428
710 B2 188,912,870 183,507,063 5,405,806 901,622 6,307,428
711
712 594 Maintenance of Underground Lines
713 DPW S 42,968,557 41,537,996 1,430,562 - 1,430,562
714 DPW SNPD 13,555 12,881 674 674
715 B2 42,982,112 41,550,876 1,431,235 1,431,235
716
717 595 Maintenance of Line Transformers
718 DPW S - - - - -
719 DPW SNPD 1,173,446 1,115,119 58,327 58,327
720 B2 1,173,446 1,115,119 58,327 58,327
721
722 596 Maint of Street Lighting&Signal Sys.
723 DPW S 2,420,043 2,356,480 63,563 - 63,563
724 DPW SNPD
725 B2 2,420,043 2,356,480 63,563 63,563
726
727 597 Maintenance of Meters
728 DPW S 650,721 618,394 32,327 - 32,327
729 DPW SNPD (38,146) (36,249) (1,896) (1,896)
730 B2 612,575 582,144 30,431 30,431
731
732 598 Maint of Misc.Distribution Plant
733 DPW S 3,706,171 3,599,737 106,434 - 106,434
734 DPW SNPD 6,531,191 6,206,552 324,638 324,638
735 B2 10,237,362 9,806,289 431,073 431,073
736
737 Total Distribution Expense B2 360,922,442 347,905,670 13,016,772 1,627,047 14,643,819
738
739
740 Summary of Distribution Expense by Factor
741 S 310,356,252 299,852,914 10,503,338 1,520,958 12,024,296
742 SNPD 50,566,189 48,052,755 2,513,434 106,089 2,619,523
743
744 Total Distribution Expense by Factor 360,922,442 347,905,670 13,016,772 1,627,047 14,643,819
745
746 901 Supervision
747 CUST S - - - - -
748 CUST CN 2,406,795 2,303,557 103,238 103,238
749 B2 2,406,795 2,303,557 103,238 103,238
750
751 902 Meter Reading Expense
752 CUST S 10,008,838 9,520,080 488,758 - 488,758
753 CUST CN 968,398 926,859 41,539 41,539
754 B2 10,977,236 10,446,939 530,297 530,297
755
756 903 Customer Receipts&Collections
757 CUST S 4,251,452 4,100,241 151,211 15,560 166,771
758 CUST CN 39,065,031 37,389,361 1,675,670 46,858 1,722,529
759 B2 43,316,483 41,489,602 1,826,881 62,419 1,889,300
760
761 904 Uncollectible Accounts
762 CUST S 34,361,776 33,853,764 508,012 98,305 606,316
763 P SG - - - - -
764 CUST CN (36,965) (35,380) (1,586) (1,586)
765 B2 34,324,811 33,818,385 506,426 98,305 604,731
766
767 905 Misc.Customer Accounts Expense
768 CUST S (0) (0) - - -
769 CUST CN
770 B2 (0) (0)
771
772 Total Customer Accounts Expense B2 91,025,326 88,058,483 2,966,843 160,723 3,127,566
773

Rocky Mountain Power
Exhibit No.48 Page 19 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.12
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
774 Summary of Customer Accts Exp by Factor
775 S 48,622,066 47,474,085 1,147,981 113,865 1,261,846
776 CN 42,403,259 40,584,398 1,818,861 46,858 1,865,720
777 SG
778 Total Customer Accounts Expense by Factor 91,025,326 88,058,483 2,966,843 160,723 3,127,566
779
780 907 Supervision
781 CUST S - - - - -
782 CUST CN
783 B2 - - - - -
784
785 908 Customer Assistance
786 CUST S 166,953,819 166,935,104 18,714 - 18,714
787 CUST CN 2,882,163 2,758,535 123,629 7,604 131,233
788
789
790 B2 169,835,982 169,693,639 142,343 7,604 149,947
791
792 909 Informational&Instructional Adv
793 CUST S 1,979,614 1,776,979 202,635 (35,956) 166,679
794 CUST CN 3,723,428 3,563,714 159,714 (31,540) 128,174
795 B2 5,703,041 5,340,692 362,349 (67,496) 294,853
796
797 910 Misc.Customer Service
798 CUST S - - - - -
799 CUST CN 7,205 6,896 309 - 309
800
801 B2 7,205 6,896 309 309
802
803 Total Customer Service Expense B2 175,546,229 175,041,228 505,001 (59,892) 445,109
804
805
806 Summary of Customer Service Exp by Factor
807 S 168,933,432 168,712,083 221,349 (35,956) 185,393
808 CN 6,612,796 6,329,145 283,662 (23,936) 259,716
809
810 Total Customer Service Expense by Factor B2 175,546,229 175,041,228 505,001 (59,892) 445,109
811
812
813 911 Supervision
814 CUST S - - - - -
815 CUST CN
816 B2 - - - - -
817
818 912 Demonstration&Selling Expense
819 CUST S - - - - -
820 CUST CN
821 B2 - - - - -
822
823 913 Advertising Expense
824 CUST S - - - - -
825 CUST CN
826 B2 - - - - -
827
828 916 Misc.Sales Expense
829 CUST S - - - - -
830 CUST CN
831 B2 - - - - -
832
833 Total Sales Expense B2
834
835
836 Total Sales Expense by Factor
837 S
838 CN
839 Total Sales Expense by Factor
840
841 Total Customer Service Exp Including Sales B2 175,546,229 175,041,228 505,001 (59,892) 445,109
842 920 Administrative&General Salaries
843 PTD S (1,101,624) (1,101,624) - - -
844 CUST CN - - - - -
845 PTD So 84,632,749 80,118,950 4,513,799 55,087 4,568,886
846 B2 83,531,125 79,017,326 4,513,799 55,087 4,568,886
847
848 921 Office Supplies&expenses
849 PTD S 116,889 115,065 1,825 - 1,825
850 CUST CN 160,747 153,852 6,895 - 6,895
851 PTD So 14,804,337 14,014,763 789,574 127,434 917,008
852 B2 15,081,973 14,283,679 798,294 127,434 925,728
853

Rocky Mountain Power
Exhibit No.48 Page 20 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.13
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
854 922 A&G Expenses Transferred
855 PTD S - - - - -
856 CUST CN - - - - -
857 PTD SO (51,620,742) (48,867,604) (2,753,138) (2,753,138)
858 B2 (51,620,742) (48,867,604) (2,753,138) (2,753,138)
859
860 923 Outside Services
861 PTD S 632,876 632,644 232 689 922
862 CUST CN - - - - -
863 PTD SO 48,569,975 45,979,546 2,590,429 (604,907) 1,985,522
864 B2 49,202,851 46,612,190 2,590,661 (604,217) 1,986,444
865
866 924 Property Insurance
867 PT S 14,648,267 14,870,464 (222,197) 70,873 (151,325)
868 PT SG - - - - -
869 PTD SO 5,369,323 5,082,956 286,367 (37,298) 249,070
870 B2 20,017,590 19,953,420 64,170 33,575 97,745
871
872 925 Injuries&Damages
873 PTD S (1,062,307) (1,062,307) - - -
874 PTD SO 1,786,157,738 1,690,894,889 95,262,849 (92,905,259) 2,357,590
875 B2 1,785,095,432 1,689,832,582 95,262,849 (92,905,259) 2,357,590
876
877 926 Employee Pensions&Benefits
878 LABOR S 7,585,075 7,411,424 173,651 - 173,651
879 CUST CN - - - - -
880 LABOR SO 115,452,396 109,294,863 6,157,532 293,455 6,450,987
881 B2 123,037,471 116,706,288 6,331,183 293,455 6,624,638
882
883 927 Franchise Requirements
884 DMSC S - - - - -
885 DMSC So
886 B2
887
888 928 Regulatory Commission Expense
889 DMSC S 23,033,861 22,402,337 631,524 (12,347) 619,177
890 P SE - - - - -
891 DMSC SO 1,672,003 1,582,829 89,175 - 89,175
892 FERC SG 7,442,799 7,039,873 402,926 37 402,963
893 B2 32,148,662 31,025,038 1,123,625 (12,310) 1,111,314
894
895 929 Duplicate Charges
896 LABOR S - - - - -
897 LABOR SO (135,723,745) (128,485,062) (7,238,684) 371 (7,238,313)
898 B2 (135,723,745) (128,485,062) (7,238,684) 371 (7,238,313)
899
900 930 Misc General Expenses
901 PTD S 93,861 93,861 - 14,073 14,073
902 CUST CN - - - - -
903 P SG - - - - -
904 LABOR SO 2,760,681 2,613,443 147,238 (42,581) 104,657
905 B2 2,854,542 2,707,304 147,238 (28,508) 118,730
906
907 931 Rents
908 PTD S 342,461 342,459 2 - 2
909 PTD SO (7,491,850) (7,092,280) (399,570) (399,570)
910 B2 (7,149,389) (6,749,820) (399,568) (399,568)
911
912 935 Maintenance of General Plant
913 G S 700,572 699,721 851 - 851
914 CUST CN 37,535 35,925 1,610 - 1,610
915 G SO 36,291,718 34,356,137 1,935,581 4,321 1,939,902
916 B2 37,029,825 35,091,784 1,938,041 4,321 1,942,362
917
918 Total Administrative&General Expense B2 1,953,505,595 1,851,127,125 102,378,470 (93,036,053) 9,342,417
919
920 Summary of A&G Expense by Factor
921 S 44,989,930 44,404,043 585,887 73,288 659,175
922 SO 1,900,874,583 1,799,493,432 101,381,152 (93,109,378) 8,271,774
923 BE - - - - -
924 SG 7,442,799 7,039,873 402,926 37 402,963
925 CN 198,283 189,777 8,505 8,505
926 Total A&G Expense by Factor 1,953,505,595 1,851,127,125 102,378,470 (93,036,053) 9,342,417
927
928 Total O&M Expense B2 5,406,239,157 5,098,342,964 307,896,193 (93,598,338) 214,297,856
929 403SP Steam Depreciation
930 P S (6,748,935) (6,748,935) - - -
931 P SG 50,634,306 47,893,149 2,741,157 - 2,741,157
932 P SG 37,525,093 35,493,621 2,031,472 - 2,031,472
933 P SG 266,507,378 252,079,638 14,427,740 167,623 14,595,363
934 P SG
935 B3 347,917,841 328,717,472 19,200,369 167,623 19,367,992
936

Rocky Mountain Power
Exhibit No.48 Page 21 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.14
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
937 403NP Nuclear Depreciation
938 P SG
939 B3 - - -
940
941 403HP Hydro Depreciation
942 P SG 4,065,366 3,845,281 220,084 - 220,084
943 P SG 1,313,322 1,242,224 71,098 - 71,098
944 P SG 17,753,347 16,792,246 961,102 104,328 1,065,430
945 P SG 7,921,794 7,492,937 428,857 21,208 450,065
946 B3 31,053,829 29,372,688 1,681,141 125,536 1,806,678
947
948 4030P Other Production Depreciation
949 P S 20,057 20,057 - - -
950 P SG 71,274,678 67,416,126 3,858,552 41,824 3,900,376
951 P SG 4,292,605 4,060,219 232,386 - 232,386
952 P SG 144,530,842 136,706,468 7,824,374 1,234,539 9,058,913
953 B3 220,118,182 208,202,870 11,915,312 1,276,363 13,191,675
954
955 403TP Transmission Depreciation
956 T SG 8,232,947 7,787,245 445,702 - 445,702
957 T SG 10,286,194 9,729,337 556,857 - 556,857
958 T SG 120,868,943 114,325,538 6,543,405 2,661,834 9,205,238
959 B3 139,388,083 131,842,120 7,545,964 2,661,834 10,207,797
960
961
962
963 403 Distribution Depreciation
964 360 Lana&Lana Right: DPW S 529,658 501,803 27,855 - 27,855
965 361 structures DPW S 2,564,758 2,499,143 65,615 - 65,615
966 362 station Equipment DPW S 29,175,440 28,136,276 1,039,164 - 1,039,164
967 363 StaageBaheryEquirDPW S - - - - -
968 364 Poles&Towers DPW S 52,178,855 48,388,248 3,790,607 - 3,790,607
969 365 off conductors DPW S 22,889,917 21,796,001 1,093,916 - 1,093,916
970 366 uG Conduit DPW S 10,900,924 10,585,526 315,398 - 315,398
971 367 uGConductor DPW S 21,956,623 21,316,236 640,388 - 640,388
972 368 Line Trans DPW S 38,478,301 36,398,339 2,079,961 - 2,079,961
973 369 services DPW S 23,268,665 22,044,351 1,224,314 - 1,224,314
974 370 Meters DPW S 12,248,722 11,457,422 791,300 - 791,300
975 371 inst Gust Pram DPW S 461,399 453,835 7,565 - 7,565
976 372 Leased Property DPW S - - - - -
977 373 Stna Lighting DPW S 2,260,898 2,226,700 34,198 34,198
978 B3 216,914,160 205,803,879 11,110,281 11,110,281
979
980 403GP General Depreciation
981 G-SITUS S 16,623,923 15,453,494 1,170,430 - 1,170,430
982 PT SG 6,539 6,185 354 - 354
983 PT SG 34,487 32,620 1,867 - 1,867
984 P SE 108,164 101,781 6,383 - 6,383
985 CUST CN 797,759 763,540 34,219 - 34,219
986 G-SG SG 11,275,451 10,665,039 610,412 187 610,599
987 PTD So 19,852,997 18,794,158 1,058,839 95,009 1,153,848
988 G-SG SG 8,984 8,498 486 - 486
989 G-SG SG
990 B3 48,708,304 45,825,314 2,882,990 95,197 2,978,187
991
992 403GVO General Vehicles
993 G-SG SG
994 B3
995
996 403MP Mining Depreciation
997 P SE
998 B3
999
1000 403EP Experimental Plant Depreciation
1001 P SG - - - - -
1002 P SG
1003 B3
1004 4031 ARC,Depreciation
1005 P S
1006 B3
1007
1008
1009 Total Depreciation Expense B3 1,004,100,399 949,764,343 54,336,056 4,326,553 58,662,609
1010
1011 Summary S 226,809,205 214,528,494 12,280,711 - 12,280,711
1012 DGP - - - - -
1013 DGU - - - - -
1014 SG 756,532,274 715,576,369 40,955,905 4,231,544 45,187,448
1015 So 19,852,997 18,794,158 1,058,839 95,009 1,153,848
1016 CN 797,759 763,540 34,219 - 34,219
1017 SE 108,164 101,781 6,383 - 6,383
1018 SSGCH - - - - -
1019 SSGCT
1020 Total Depreciation Expense By Factor 1,004,100,399 949,764,343 54,336,056 4,326,553 58,662,609

Rocky Mountain Power
Exhibit No.48 Page 22 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.15
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1021
1022 404GP Amort of LT Plant-Leasehold Improvements
1023 I-SITUS S 429,415 429,416 - - -
1024 I-SG SG - - - - -
1025 PTD So 244,615 231,569 13,046 - 13,046
1026 P SG - - - - -
1027 CUST CN - - - - -
1028 P SG
1029 B4 674,030 660,984 13,046 13,046
1030
1031 404SP Amort of LT Plant-Cap Lease Steam
1032 P SG - - - - -
1033 P SG
1034 B4 - - - - -
1035
1036 4041P Amort of LT Plant-Intangible Plant
1037 I-SITUS S 192,692 189,337 3,355 - 3,355
1038 P SE 1,821 1,714 107 - 107
1039 I-SG SG 12,143,302 11,485,908 657,394 - 657,394
1040 PTD SO 30,377,365 28,757,220 1,620,145 121,575 1,741,720
1041 CUST CN 15,757,983 15,082,054 675,929 - 675,929
1042 I-SG SG 2,697,448 2,551,418 146,030 - 146,030
1043 I-SG SG 324,326 306,768 17,558 - 17,558
1044 P SG 78,646 74,388 4,258 - 4,258
1045 I-SG SG - - - - -
1046 I-SG SG - - - - -
1047 P SG 12,470 11,795 675 675
1048 B4 61,586,054 58,460,603 3,125,451 121,575 3,247,026
1049
1050 404MP Amort of LT Plant-Mining Plant
1051 P SE
- - - -1052 B4
1053
1054 4040P Amort of LT Plant-Other Plant
1055 P S 75,824 75,824
1056 B4 75,824 75,824
1057
1058
1059 404HP Amortization of Other Electric Plant
1060 P SG 313,878 296,886 16,992 - 16,992
1061 P SG - - - - -
1062 P SG
1063 B4 313,878 296,886 16,992 16,992
1064
1065 Total Amortization of Limited Term Plant B4 62,649,787 59,494,297 3,155,490 121,575 3,277,064
1066
1067
1068 405 Amortization of Other Electric Plant
1069 GP S - - - - -
1070
1071 B4
1072
1073 406 Amortization of Plant Acquisition Adj
1074 P S 301,635 301,635 - - -
1075 P SG - - - - -
1076 P SG - - - - -
1077 P SG 75,351 71,272 4,079 - 4,079
1078 P SO
1079 B4 376,987 372,908 4,079 4,079
1080 407 Amort of Prop Losses,Unrec Plant,etc
1081 DPW S 2,424,165 2,358,387 65,778 3,213,058 3,278,836
1082 GP SO - - - - -
1083 P SG-P - - - - -
1084 P SE - - - - -
1085 P SG 1,250,662 1,182,955 67,706 (1,250) 66,457
1086 P TROJP
1087 B4 3,674,826 3,541,342 133,484 3,211,808 3,345,293
1088
1089 Total Amortization Expense B4 66,701,600 63,408,547 3,293,053 3,333,383 6,626,436
1090
1091
1092
1093 Summary of Amortization Expense by Factor
1094 S 3,423,732 3,354,599 69,133 3,213,058 3,282,191
1095 SE 1,821 1,714 107 - 107
1096 TROJP - - - - -
1097 DGP - - - - -
1098 DGU - - - - -
1099 So 30,621,981 28,988,789 1,633,191 121,575 1,754,766
1100 SSGCT - - - - -
1101 SSGCH - - - - -
1102 SG-P - - - - -
1103 CN 15,757,983 15,082,054 675,929 - 675,929
1104 SG 16,896,083 15,981,391 914,692 (1,250) 913,443
1105 Total Amortization Expense by Factor 66,701,600 63,408,547 3,293,053 3,333,383 6,626,436

Rocky Mountain Power
Exhibit No.48 Page 23 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.16
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1106 408 Taxes Other Than Income
1107 DMSC S 39,574,627 39,574,627 - - -
1108 GP GPS 153,145,653 144,977,790 8,167,863 (289,004) 7,878,869
1109 GP SO 19,205,206 18,180,916 1,024,289 - 1,024,289
1110 P SE 1,210,863 1,139,408 71,456 - 71,456
1111 P SG 2,091,917 1,978,668 113,249 105,878 219,127
1112 DMSC OPRV-ID - - - - -
1113 GP EXCTAX - - - - -
1114 GP SG - - - - -
1115
1116
1117
1118 Total Taxes Other Than Income B5 215,228,266 205,851,409 9,376,857 (183,126) 9,193,731
1119
1120
1121 41140 Deferred Investment Tax Credit-Fed
1122 PTD DGU (764,880) (684,472) (80,408) - (80,408)
1123
1124 B7 (764,880) (684,472) (80,408) (80,408)
1125
1126 41141 Deferred Investment Tax Credit-Idaho
1127 PTD DGU - - - - -
1128
1129 B7
1130
1131 Total Deferred ITC 67 (764,880) (684,472) (80,408) (80,408)
1132
1133
1134 427 Interest on Long-Tenn Debt
1135 GP S - - - 3,223,384 3,223,384
1136 GP SNP 486,803,423 460,782,935 26,020,487 26,020,487
1137 B6 486,803,423 460,782,935 26,020,487 3,223,384 29,243,871
1138
1139 428 Amortization of Debt Disc&Exp
1140 GP SNP 5,264,028 4,982,656 281,371 281,371
1141 B6 5,264,028 4,982,656 281,371 281,371
1142
1143 429 Amortization of Premium on Debt
1144 GP SNP (227) (214) (12) (12)
1145 B6 (227) (214) (12) (12)
1146
1147 431 Other Interest Expense
1148 NUTIL OTH - - - - -
1149 GP SO - - - - -
1150 GP SNP 52,519,654 49,712,387 2,807,267 2,807,267
1151 B6 52,519,654 49,712,387 2,807,267 2,807,267
1152
1153 432 AFUDC-Borrowed
1154 GP SNP (70,233,788) (66,479,670) (3,754,118) (3,754,118)
1155 (70,233,788) (66,479,670) (3,754,118) (3,754,118)
1156
1157 Total Else.Interest Deductions for Tax B6 474,353,090 448,998,095 25,354,995 3,223,384 28,578,380
1158
1159 Non-Utility Portion of Interest
1160 427 NUTIL NUTIL - - - - -
1161 428 NUTIL NUTIL - - - - -
1162 429 NUTIL NUTIL - - - - -
1163 431 NUTIL NUTIL - - - - -
1164
1165 Total Non-utility Interest
1166
1167 Total Interest Deductions for Tax B6 474,353,090 448,998,095 25,354,995 3,223,384 28,578,380
1168
1169
1170 419 Interest&Dividends
1171 GP S - - - - -
1172 GP SNP (144,059,425) (136,359,199) (7,700,226) (7,700,226)
1173 Total Operating Deductions for Tax B6 (144,059,425) (136,359,199) (7,700,226) (7,700,226)
1174
1175
1176 41010 Deferred Income Tax-Federal-DR
1177 GP S 86,152,446 87,452,240 (1,299,794) (135,274) (1,435,068)
1178 CUST CN - - - - -
1179 PT SG - - - - -
1180 LABOR SO (280,981,314) (265,995,470) (14,985,844) 15,817,819 831,976
1181 GP SNP 52,687,416 49,871,182 2,816,234 - 2,816,234
1182 P SE 1,853,961 1,744,554 109,407 (10,352) 99,055
1183 PT SG 50,164,709 47,448,974 2,715,735 3,278,889 5,994,624
1184 P SGCT - - - - -
1185 GP GPS 24,631,434 23,317,742 1,313,692 - 1,313,692
1186 TAXDEPR TAXDEPR 288,570,061 271,952,651 16,617,410 - 16,617,410
1187 CUST BADDEBT - - - - -
1188 CUST SCHMDEXP - - - - -
1189 P IBT - - - - -
1190 DPW SNPD (214,186) (203,540) (10,646) (10,646)
1191 B7 222,864,527 215,588,334 7,276,193 18,951,082 26,227,276

Rocky Mountain Power
Exhibit No.48 Page 24 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.17
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1192
1193
1194
1195 41110 Deferred Income Tax-Federal-CR
1196 GP S (50,610,961) (43,408,388) (7,202,573) 2,961,454 (4,241,120)
1197 P SE (5,367,729) (5,050,967) (316,762) 58,011 (258,751)
1198 P SG - - - - -
1199 GP SNP (36,296,139) (34,356,047) (1,940,092) - (1,940,092)
1200 PT SG (8,213,870) (7,769,201) (444,669) (1,034,428) (1,479,097)
1201 DPW CIAC (44,244,046) (42,044,859) (2,199,187) - (2,199,187)
1202 LABOR SO (423,411) (400,829) (22,582) (40,242) (62,825)
1203 PT SNPD (749,967) (712,689) (37,278) - (37,278)
1204 CUST CN - - - - -
1205 P SGCT - - - - -
1206 BOOKDEPR SCHMDEXP (267,559,579) (253,080,815) (14,478,764) - (14,478,764)
1207 P TROJD 94,348 89,158 5,190 - 5,190
1208 CUST BADDEBT (2,915,899) (2,872,878) (43,021) - (43,021)
1209 GP GPS 638,972 604,893 34,079 - 34,079
1210
1211 B7 (415,648,281) (389,002,622) (26,645,658) 1,944,794 (24,700,864)
1212
1213 Total Deferred Income Taxes B7 (192,783,754) (173,414,288) (19,369,466) 20,895,877 1,526,411
1214 SCHMAF Additions-Flow Through
1215 SCHMAF S - - - - -
1216 SCHMAF SNP - - - - -
1217 SCHMAF SO - - - - -
1218 SCHMAF SE - - - - -
1219 SCHMAF TROJP - - - - -
1220 SCHMAF SG
1221 B6 - - - -
1222
1223 SCHMAP Additions-Permanent
1224 P S - - - - -
1225 P SE 17,008 16,004 1,004 - 1,004
1226 LABOR SNP - - - - -
1227 SCHMAP-SO SO 2,652,051 2,510,607 141,444 - 141,444
1228 SCHMAP SG - - - - -
1229 BOOKDEPR SCHMDEXP 152,086 143,856 8,230 8,230
1230 B6 2,821,145 2,670,467 150,678 150,678
1231
1232 SCHMAT Additions-Temporary
1233 SCHMAT-SITIS (213,903,268) (213,426,746) (476,522) 948,201 471,679
1234 P SG - - - - -
1235 DPW CIAC 179,951,869 171,007,214 8,944,655 - 8,944,655
1236 SCHMAT-SNF SNP 147,625,694 139,734,845 7,890,849 - 7,890,849
1237 P TROJD (383,738) (362,629) (21,109) - (21,109)
1238 P SGCT - - - - -
1239 SCHMAT-SE SE 21,831,926 20,543,573 1,288,353 (235,946) 1,052,407
1240 P SG 262,558 248,344 14,214 4,207,284 4,221,498
1241 CUST CN - - - - -
1242 SCHMAT-SO SO (826,102) (782,042) (44,059) 163,676 119,617
1243 SCHMAT-SNF SNPD 3,050,309 2,898,691 151,618 - 151,618
1244 DPW BADDEBT 11,859,709 11,684,732 174,977 - 174,977
1245 SCHMAT-GP;GPS (2,598,862) (2,460,254) (138,608) - (138,608)
1246 BOOKDEPR SCHMDEXP 1,088,233,341 1,029,344,501 58,888,840 58,888,840
1247 B6 1,235,103,437 1,158,430,227 76,673,210 5,083,216 81,756,426
1248
1249 TOTAL SCHEDULE-M ADDITIONS B6 1,237,924,583 1,161,100,694 76,823,888 5,083,216 81,907,104
1250
1251 SCHMDF Deductions-Flow Through
1252 SCHMDF S - - - - -
1253 SCHMDF DGP - - - - -
1254 SCHMDF DGU
1255 B6
1256 SCHMDP Deductions-Permanent
1257 SCHMDP S - - - - -
1258 P SE 4,560 4,291 269 - 269
1259 PTD SNP 107,935 102,165 5,769 - 5,769
1260 BOOKDEPR SCHMDEXP - - - - -
1261 P SG - - - - -
1262 SCHMDP-SO SO
1263 B6 112,495 106,456 6,038 6,038
1264
1265 SCHMDT Deductions-Temporary
1266 GP S 350,404,048 355,690,649 (5,286,601) (550,197) (5,836,798)
1267 DPW BADDEBT - - - - -
1268 SCHMDT-SNF SNP 214,293,213 202,838,869 11,454,344 - 11,454,344
1269 SCHMDT CN - - - - -
1270 SCHMDT SG - - - - -
1271 CUST DGP - - - - -
1272 P SE 7,540,538 7,095,553 444,985 (42,104) 402,881
1273 SCHMDT-SG SG 204,032,721 192,987,131 11,045,589 13,336,083 24,381,672
1274 SCHMDT-GP:GPS 100,182,353 94,839,232 5,343,121 - 5,343,121
1275 SCHMDT-SO SO (1,142,822,967) (1,081,871,703) (60,951,264) 64,335,123 3,383,859
1276 TAXDEPR TAXDEPR 1,173,688,351 1,106,101,088 67,587,263 - 67,587,263
1277 DPW SNPD (871,149) (827,847) (43,301) (43,301)
1278 B6 906,447,108 876,852,972 29,594,136 77,078,904 106,673,040

Rocky Mountain Power
Exhibit No.48 Page 25 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.18
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1279
1280 TOTAL SCHEDULE-M DEDUCTIONS B6 906,559,602 876,959,429 29,600,174 77,078,904 106,679,078
1281
1282 TOTAL SCHEDULE-M ADJUSTMENTS B6 331,364,980 284,141,266 47,223,714 (71,995,689) (24,771,974)
1283
1284
1285
1286 40911 State Income Taxes
1287 IBT (34,259,706) (33.573,627) (686,079) (559,935) (1,246,014)
1288 IBT SE - - - - -
1289 PTC P SG - - - - -
1290 IBT IBT
1291 Total State Tax Expense (34,259,706) (33,573,627) (686,079) (559,935) (1,246,014)
1292
1293
1294 Calculation of Taxable Income:
1295 Operating Revenues 5,927,536,168 5,597,418,105 330,118,063 (23,163,586) 306,954,478
1296 Operating Deductions:
1297 O&M Expenses 5,406,239,157 5,098,342,964 307,896,193 (93,598,338) 214,297,856
1298 Depreciation Expense 1,004,100,399 949,764,343 54,336,056 4,326,553 58,662,609
1299 Amortization Expense 66,701,600 63,408,547 3,293,053 3,333,383 6,626,436
1300 Taxes Other Than Income 215,228,266 205,851,409 9,376,857 (183,126) 9,193,731
1301 Interest&Dividends(AFUDC-Equity) (144,059,425) (136,359,199) (7,700,226) - (7,700,226)
1302 Misc Revenue&Expense (1,727,415) (1,624,133) (103,282) 72,238 (31,044)
1303 Total Operating Deductions 6,546,482,581 6,179,383,930 367,098,651 (86,049,290) 281,049,362
1304 Other Deductions:
1305 Interest Deductions 474,353,090 448,998,095 25,354,995 3,223,384 28,578,380
1306 Interest on PCRBS - - - - -
1307 Schedule M Adjustments 331,364,980 284,141,266 47,223,714 (71,995,689) (24,771,974)
1308
1309 Income Before State Taxes (761,934,523) (746,822,664) (15,111,869) (12,333,369) (27,445,238)
1310
1311 State Income Taxes (34,259,706) (33,573,627) (686,079) (559,935) (1,246,014)
1312
1313 Total Taxable Income (727,674,817) (713,249,027) (14,425,790) (11,773,434) (26,199,224)
1314
1315 Tax Rate 21.0% 21.0% 21.0% 21.0% 21.0%
1316
1317 Federal Income Tax-Calculated (152,811,712) (149,782,296) (3,029,416) (2,472,421) (5,501,837)
1318
1319 Adjustments to Calculated Tax:
1320 40910 PMI P SE (14,026) (13,198) (828) - (828)
1321 40910 PTC P SG (179,652,735) (169,926,990) (9,725,745) (1,553,894) (11,279,639)
1322 40910 P SO (44,313) (41,950) (2,363) - (2,363)
1323 40910 IRS Settle LABOR S
1324 Federal Income Tax Expense (332,522,786) (319,764,433) (12,758,352) (4,026,315) (16,784,667)
1325
1326 Total Operating Expenses 6,130,210,881 5,788,306,308 341,904,573 (69,739,663) 272,164,910
1327 310 Land and Land Rights
1328 P SG 2,327,033 2,201,056 125,977 - 125,977
1329 P SG 33,769,530 31,941,371 1,828,159 - 1,828,159
1330 P SG 54,351,537 51,409,143 2,942,394 - 2,942,394
1331 P S - - - - -
1332 P SG 1,266,851 1,198,269 68,583 68,583
1333 B8 91,714,952 86,749,838 4,965,114 4,965,114
1334
1335 311 Structures and Improvements
1336 P SG 225,265,729 213,070,662 12,195,067 - 12,195,067
1337 P SG 310,994,404 294,158,298 16,836,105 - 16,836,105
1338 P SG 511,524,834 483,832,741 27,692,093 - 27,692,093
1339 P SG
1340 B8 1,047,784,966 991,061,700 56,723,266 56,723,266
1341
1342 312 Boiler Plant Equipment
1343 P SG 583,917,797 552,306,612 31,611,185 - 31,611,185
1344 P SG 460,475,149 435,546,699 24,928,449 - 24,928,449
1345 P SG 3,413,949,602 3,229,130,793 184,818,809 1,871,760 186,690,569
1346 P SG
1347 B8 4,458,342,547 4,216,984,104 241,358,443 1,871,760 243,230,203
1348
1349 314 Turbogenerator Units
1350 P SG 108,206,068 102,348,185 5,857,883 - 5,857,883
1351 P SG 106,313,855 100,558,410 5,755,445 - 5,755,445
1352 P SG 780,201,222 737,963,966 42,237,255 - 42,237,255
1353 P SG
1354 B8 994,721,145 940,870,561 53,850,583 53,850,583
1355
1356 315 Accessory Electric Equipment
1357 P SG 85,574,519 80,941,825 4,632,693 - 4,632,693
1358 P SG 133,070,911 125,866,936 7,203,975 - 7,203,975
1359 P SG 210,064,776 198,692,633 11,372,143 - 11,372,143
1360 P SG
1361 B8 428,710,205 405,501,394 23,208,811 23,208,811
1362
1363
1364

Rocky Mountain Power
Exhibit No.48 Page 26 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.19
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1365 316 Misc Power Plant Equipment
1366 P SG 2,345,798 2,218,805 126,993 - 126,993
1367 P SG 4,812,938 4,552,383 260,555 - 260,555
1368 P SG 27,095,544 25,628,690 1,466,854 - 1,466,854
1369 P SG
1370 138 34,254,280 32,399,878 1,854,402 1,854,402
1371
1372 317 Steam Plant ARO
1373 P S
1374 B8 - - - - -
1375
1376 SP Unclassified Steam Plant-Account 300
1377 p SG - - - - -
1378 P SG (24,678,881) (23,342,856) (1,336,025) (1,336,025)
1379 B8 (24,678,881) (23,342,856) (1,336,025) (1,336,025)
1380
1381
1382 Total Steam Production Plant B8 7,030,849,213 6,650,224,620 380,624,594 1,871,760 382,496,353
1383
1384
1385 Summary of Steam Production Plant by Factor
1386 S - - - - -
1387 DGP - - - - -
1388 DGU - - - - -
1389 SG 7,030,849,213 6,650,224,620 380,624,594 1,871,760 382,496,353
1390 SSGCH
1391 Total Steam Production Plant by Factor 7,030,849,213 6,650,224,620 380,624,594 1,871,760 382,496,353
1392 320 Land and Land Rights
1393 P SG - - - - -
1394 P SG
1395 B8
1396
1397 321 Structures and Improvements
1398 P SG - - - - -
1399 P SG B8
1400
1401
1402 322 Reactor Plant Equipment
1403 P SG - - - - -
1404 P SG
1405 B8
1406
1407 323 Turbogenerator Units
1408 P SG - - - - -
1409 P SG
1410 B8 - - - -
1411
1412 324 Land and Land Rights
1413 P SG - - - - -
1414 P SG
1415 B8
1416
1417 325 Misc.Power Plant Equipment
1418 P SG - - - - -
1419 P SG
1420 B8
1421
1422
1423 NP Unclassified Nuclear Plant-Acct 300
1424 P SG
1425 B8
1426
1427
1428 Total Nuclear Production Plant B8
1429
1430
1431
1432 Summary of Nuclear Production Plant by Factor
1433 DGP - - - - -
1434 DGU - - - - -
1435 SG - - - - -
1436
1437 Total Nuclear Plant by Factor
1438
1439 330 Land and Land Rights
1440 P SG 9,836,805 9,304,277 532,529 - 532,529
1441 P SG 5,264,970 4,979,944 285,026 - 285,026
1442 P SG 22,035,950 20,843,003 1,192,946 - 1,192,946
1443 P SG 1,333,374 1,261,190 72,184 72,184
1444 B8 38,471,099 36,388,414 2,082,685 2,082,685
1445
1446 331 Structures and Improvements
1447 P SG 15,141,484 14,321,779 819,705 - 819,705
1448 P SG 4,740,686 4,484,043 256,644 - 256,644
1449 P SG 246,050,234 232,729,970 13,320,264 - 13,320.264
1450 P SG 17,442,885 16,498,591 944,294 944,294
1451 B8 283,375,290 268,034,383 15,340,907 15,340.907
1452

Rocky Mountain Power
Exhibit No.48 Page 27 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.20
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1453 332 Reservoirs,Dams&Waterways
1454 P SG 126,238,846 119,404,735 6,834,112 - 6,834,112
1455 P SG 18,671,362 17,660,662 1,010,800 - 1,010,800
1456 P SG 282,366,818 267,080,506 15,286,312 3,771,960 19,058,272
1457 P SG 87,744,319 82,994,160 4,750,168 457,283 5,207,441
1458 B8 515,021,345 487,139,964 27,881,382 4,229,243 32,110,625
1459
1460 333 Water Wheel,Turbines,&Generators
1461 P SG 25,499,649 24,119,190 1,380,458 - 1,380,458
1462 P SG 6,690,812 6,328,596 362,216 - 362,216
1463 P SG 53,829,253 50,915,133 2,914,120 - 2,914,120
1464 P SG 44,593,709 42,179,568 2,414,141 2,414,141
1465 B8 130,613,424 123,542,488 7,070,935 7,070,935
1466
1467 334 Accessory Electric Equipment
1468 P SG 2,782,502 2,631,868 150,635 - 150,635
1469 P SG 3,335,903 3,155,310 180,594 - 180,594
1470 P SG 55,636,583 52,624,621 3,011,962 - 3,011,962
1471 P SG 11,384,099 10,767,805 616,294 616,294
1472 B8 73,139,087 69,179,603 3,959,484 3,959,484
1473
1474
1475
1476 335 Misc.Power Plant Equipment
1477 P SG 973,732 921,017 52,714 - 52,714
1478 P SG 149,790 141,681 8,109 - 8,109
1479 P SG 1,497,327 1,416,267 81,060 - 81,060
1480 P SG 61,353 58,032 3,321 3,321
1481 B8 2,682,202 2,536,997 145,205 145,205
1482
1483 336 Roads,Railroads&Bridges
1484 P SG 3,221,794 3,047,378 174,416 - 174,416
1485 P SG 734,401 694,643 39,758 - 39,758
1486 P SG 20,217,039 19,122,562 1,094,477 - 1,094,477
1487 P SG 3,566,857 3,373,761 193,097 193,097
1488 B8 27,740,091 26,238,343 1,501,748 1,501,748
1489
1490 337 Hydro Plant ARO
1491 P S
1492 B8 - - - - -
1493
1494 HP Unclassified Hydro Plant-Acct 300
1495 P S - - - - -
1496 P SG - - - - -
1497 P SG - - - - -
1498 P SG
1499 B8 - - - - -
1500
1501 Total Hydraulic Production Plant B8 1,071,042,538 1,013,060,192 57,982,346 4,229,243 62,211,589
1502
1503 Summary of Hydraulic Plant by Factor
1504 S - - - - -
1505 SG 1,071,042,538 1,013,060,192 57,982,346 4,229,243 62,211,589
1506 DGP - - - - -
1507 DGU
1508 Total Hydraulic Plant by Factor 1,071,042,538 1,013,060,192 57,982,346 4,229,243 62,211,589
1509
1510 340 Land and Land Rights
1511 P S 74,986 74,986 - - -
1512 P SG 39,022,504 36,909,968 2,112,536 - 2,112,536
1513 P SG 17,581,425 16,629,631 951,794 - 951,794
1514 P SG 235,129 222,400 12,729 12,729
1515 B8 56,914,044 53,836,985 3,077,060 3,077,060
1516
1517 341 Structures and Improvements
1518 P S 73,237 73,237 - - -
1519 P SG 171,265,274 161,993,595 9,271,679 - 9,271,679
1520 P SG 103,100,430 97,518,948 5,581,482 - 5,581,482
1521 P SG 4,273,000 4,041,675 231,325 231,325
1522 B8 278,711,941 263,627,455 15,084,486 15,084,486
1523
1524 342 Fuel Holders,Producers&Accessories
1525 P SG 13,650,230 12,911,256 738,974 - 738,974
1526 P SG - - - - -
1527 P SG 2,789,123 2,638,130 150,993 150,993
1528 B8 16,439,353 15,549,386 889,967 889,967
1529
1530 343 Prime Movers
1531 P S - - - - -
1532 P SG - - - - -
1533 P SG 2,950,264,517 2,790,547,931 159,716,586 27,432,999 187,149,586
1534 P SG 1,100,558,032 1,040,977,825 59,580,207 - 59,580,207
1535 P SG 61,119,971 57,811,159 3,308,813 3,308,813
1536 B8 4,111,942,521 3,889,336,915 222,605,606 27,432,999 250,038,605
1537

Rocky Mountain Power
Exhibit No.48 Page 28 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.21
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1538 344 Generators
1539 P S 284,866 284,866 - - -
1540 P SG 169,030,570 159,879,870 9,150,700 - 9,150,700
1541 P SG 411,447,025 389,172,780 22,274,245 - 22,274,245
1542 P SG 17,799,825 16,836,208 963,618 963,618
1543 138 598,562,287 566,173,724 32,388,563 32,388,563
1544
1545 345 Accessory Electric Plant
1546 P S 590,815 590,815 - - -
1547 P SG 250,917,524 237,333,763 13,583,762 - 13,583,762
1548 P SG 211,863,593 200,394,069 11,469,524 - 11,469,524
1549 P SG 2,901,493 2,744,416 157,076 157,076
1550 B8 466,273,425 441,063,063 25,210,362 25,210,362
1551
1552
1553
1554 346 Misc.Power Plant Equipment
1555 P SG 13,003,200 12,299,254 703,946 - 703,946
1556 P SG 12,886,460 12,188,834 697,626 - 697,626
1557 P SG
1558 B8 25,889,660 24,488,088 1,401,572 1,401,572
1559
1560 347 Other Production ARO
1561 P S
1562 B8
1563
1564 OP Unclassified Other Prod Plant-Acct 102
1565 P S - - - - -
1566 P SG
1567
1568
1569 Total Other Production Plant B8 5,554,733,231 5,254,075,616 300,657,615 27,432,999 328,090,614
1570
1571 Summary of Other Production Plant by Factor
1572 S 1,023,904 1,023,904 - - -
1573 DGU - - - - -
1574 SG 5,553,709,327 6,253,051,712 300,657,615 27,432,999 328,090,614
1575 SSGCT
1576 Total of Other Production Plant by Factor 5,554,733,231 5,254,075,616 300,657,615 27,432,999 328,090,614
1577
1578 Experimental Plant
1579 103 Experimental Plant
1580 P SG
1581 Total Experimental Production Plant BS
1582
1583 Total Production Plant B8 13,656,624,982 12,917,360,428 739,264,555 33,534,002 772,798,557
1584 350 Land and Land Rights
1585 T SG 20,408,749 19,303,894 1,104,855 - 1,104,855
1586 T SG 46,463,157 43,947,811 2,515,346 - 2,515,346
1587 T SG 279,958,080 264,802,168 15,155,912 15,155,912
1588 B8 346,829,986 328,053,873 18,776,113 18,776,113
1589
1590 352 Structures and Improvements
1591 T S - - - - -
1592 T SG 6,904,523 6,530,738 373,786 - 373,786
1593 T SG 17,397,130 16,455,313 941,817 - 941,817
1594 T SG 363,108,222 343,450,864 19,657,358 19,657,358
1595 B8 387,409,875 366,436,914 20,972,961 20,972,961
1596
1597 353 Station Equipment
1598 T SG 102,121,059 96,592,597 5,528,463 - 5,528,463
1599 T SG 145,005,383 137,155,319 7,850,064 - 7,850,064
1600 T SG 2,493,534,312 2,358,543,437 134,990,875 134,990,875
1601 B8 2,740,660,754 2,592,291,353 148,369,401 148,369,401
1602
1603 354 Towers and Fixtures
1604 T SG 128,106,134 121,170,934 6,935,200 - 6,935,200
1605 T SG 131,140,200 124,040,747 7,099,453 - 7,099,453
1606 T SG 1,270,471,482 1,201,692,779 68,778,703 68,778,703
1607 B8 1,529,717,816 1,446,904,459 82,813,356 82,813,356
1608
1609 355 Poles and Fixtures
1610 T SG 58,336,674 55,178,539 3,158,135 - 3,158,135
1611 T SG 112,371,568 106,288,180 6,083,388 - 6,083,388
1612 T SG 1,135,535,701 1,074,061,930 61,473,771 151,708,327 213,182,098
1613 B8 1,306,243,943 1,235,528,649 70,715,294 151,708,327 222,423,621
1614
1615 356 Clearing and Grading
1616 T SG 156,582,846 148,106,020 8,476,826 - 8,476,826
1617 T SG 156,062,251 147,613,608 8,448,642 - 8,448,642
1618 T SG 1,377,141,462 1,302,588,035 74,553,428 74,553,428
1619 B8 1,689,786,559 1,598,307,663 91,478,896 91,478,896
1620
1621 357 Underground Conduit
1622 T SG 6,371 6,026 345 - 345
1623 T SG 91,651 86,689 4,962 - 4,962
1624 T SG 3,786,729 3,581,729 205,000 205,000
1625 B8 3,884,750 3,674,444 210,306 210,306
1626
1627 358 Underground Conductors
1628 T SG - - - - -
1629 T SG 1,087,552 1,028,676 58,876 - 58,876
1630 T SG 7,996,072 7,563,193 432,878 432,878
1631 B8 9,083,624 8,591,869 491,754 491,754
1632

Rocky Mountain Power
Exhibit No.48 Page 29 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.22
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1633 359 Roads and Trails
1634 T SG 1,863,032 1,762,174 100,858 - 100,858
1635 T SG 435,969 412,367 23,602 - 23,602
1636 T SG 9,842,468 9,309,633 532,835 532,835
1637 B8 12,141,468 11,484,173 657,296 657,296
1638
1639 TP Unclassified Trans Plant-Acct 300
1640 T SG 185,686,796 175,634,388 10,052,407 10,052,407
1641 B8 185,686,796 175,634,388 10,052,407 10,052,407
1642
1643 TSO Unclassified Trans Sub Plant-Acct 300
1644 T SG
1645 B8
1646
1647 Total Transmission Plant B8 8,211,445,572 7,766,907,787 444,537,785 151,708,327 596,246,111
1648 Summary of Transmission Plant by Factor
1649 DGP - - - - -
1650 DGU - - - - -
1651 SG 8,211,445,572 7,766,907,787 444,537,785 151,708,327 596,246,111
1652 Total Transmission Plant by Factor 8,211,445,572 7,766,907,787 444,537,785 151,708,327 596,246,111
1653 360 Land and Land Rights
1654 DPW S 77,561,898 75,250,212 2,311,687 2,311,687
1655 B8 77,561,898 75,250,212 2,311,687 2,311,687
1656
1657 361 Structures and Improvements
1658 DPW S 151,047,617 146,731,735 4,315,882 4,315,882
1659 B8 151,047,617 146,731,735 4,315,882 4,315,882
1660
1661 362 Station Equipment
1662 DPW S 1,274,340,144 1,224,231,178 50,108,966 50,108,966
1663 B8 1,274,340,144 1,224,231,178 50,108,966 50,108,966
1664
1665 363 Storage Battery Equipment
1666 DPW S
1667 B8
1668
1669 364 Poles,Towers&Fixtures
1670 DPW S 1,598,891,137 1,485,691,279 113,199,858 113,199,858
1671 B8 1,598,891,137 1,485,691,279 113,199,858 113,199,858
1672
1673 365 Overhead Conductors
1674 DPW S 1,024,043,323 975,157,683 48,885,640 48,885,640
1675 B8 1,024,043,323 975,157,683 48,885,640 48,885,640
1676
1677 366 Underground Conduit
1678 DPW S 506,348,802 491,361,092 14,987,710 14,987,710
1679 B8 506,348,802 491,361,092 14,987,710 14,987,710
1680
1681
1682
1683
1684 367 Underground Conductors
1685 DPW S 1,150,584,790 1,113,166,562 37,418,227 37,418,227
1686 B8 1,150,584,790 1,113,166,562 37,418,227 37,418,227
1687
1688 368 Line Transformers
1689 DPW S 1,654,019,942 1,557,110,265 96,909,676 96,909,676
1690 B8 1,654,019,942 1,557,110,265 96,909,676 96,909,676
1691
1692 369 Services
1693 DPW S 1,061,860,377 1,006,326,377 55,534,000 55,534,000
1694 B8 1,061,860,377 1,006,326,377 55,534,000 55,534,000
1695
1696 370 Meters
1697 DPW S 309,973,925 291,576,140 18,397,786 18,397,785
1698 B8 309,973,925 291,576,140 18,397,785 18,397,785
1699
1700 371 Installations on Customers'Premises
1701 DPW S 8,907,757 8,735,494 172,263 172,263
1702 138 8,907,757 8,735,494 172,263 172,263
1703
1704 372 Leased Property
1705 DPW S
1706 BS - - - -
1707
1708 373 Street Lights
1709 DPW S 63,684,814 62,854,527 830,286 830,286
1710 B8 63,684,814 62,854,527 830,286 830,286
1711
1712 DP Unclassified Dist Plant-Acct 300
1713 DPW S 167,993,313 162,836,222 5,157,091 5,157,091
1714 B8 167,993,313 162,836,222 5,157,091 5,157,091
1715
1716 DSO Unclassified Dist Sub Plant-Acct 300
1717 DPW S
- - -1718 B8 -
1719
1720
1721 Total Distribution Plant B8 9,049,257,838 8,601,028,766 448,229,072 448,229,072
1722
1723 Summary of Distribution Plant by Factor
1724 S 9,049,257,838 8,601,028,766 448,229,072 - 448,229,072
1725
1726 Total Distribution Plant by Factor 9,049,257,838 8,601,028,766 448,229,072 448,229,072

Rocky Mountain Power
Exhibit No.48 Page 30 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.23
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1727 389 Land and Land Rights
1728 G-SITUS S 16,330,314 16,136,414 193,901 - 193,901
1729 CUST CN 1,128,506 1,080,099 48,407 - 48,407
1730 PT SG 332 314 18 - 18
1731 G-SG SG 1,228 1,161 66 - 66
1732 PTO SO 7,611,617 7,205,660 405,958 405,958
1733 B8 25,071,997 24,423,648 648,349 648,349
1734
1735 390 Structures and Improvements
1736 G-SITUS S 151,387,495 137,607,462 13,780,033 - 13,780,033
1737 PT SG 335,238 317,090 18,149 - 18,149
1738 PT SG 1,356,387 1,282,957 73,430 - 73,430
1739 CUST CN 8,218,829 7,866,287 352,542 - 352,542
1740 G-SG SG 10,331,894 9,772,563 559,331 - 559,331
1741 P SE 940,953 885,425 55,528 - 55,528
1742 PTD SO 117,067,957 110,824,261 6,243,697 6,243,697
1743 B8 289,638,754 268,556,045 21,082,709 21,082,709
1744
1745 391 Office Furniture&Equipment
1746 G-SITUS S 7,062,646 6,574,691 487,954 - 487,954
1747 PT SG - - - - -
1748 PT SG - - - - -
1749 CUST CN 2,802,536 2,682,323 120,213 - 120,213
1750 G-SG SG 3,824,971 3,617,901 207,070 - 207,070
1751 P SE 26,583 25,014 1,569 - 1,569
1752 PTD SO 73,381,458 69,467,735 3,913,723 - 3,913,723
1753 G-SG SG - - - - -
1754 G-SG SG 8,326 7,875 451 451
1755 B8 87,106,521 82,375,541 4,730,980 4,730,980
1756
1757 392 Transportation Equipment
1758 G-SITUS S 119,026,096 109,846,001 9,180,094 - 9,180,094
1759 PTD So 6,530,088 6,181,813 348,275 - 348,275
1760 G-SG SG 24,357,420 23,038,798 1,318,622 - 1,318,622
1761 CUST CN - - - - -
1762 PT SG 667,672 631,526 36,145 - 36,145
1763 P SE 257,176 242,000 15,177 - 15,177
1764 PT SG 70,616 66,793 3,823 - 3,823
1765 G-SG SG - - - - -
1766 PT SG 44,655 42,238 2,417 2,417
1767 B8 150,953,723 140,049,168 10,904,554 10,904,554
1768
1769 393 Stores Equipment
1770 G-SITUS S 10,800,794 9,909,763 891,031 - 891,031
1771 PT SG - - - - -
1772 PT SG - - - - -
1773 PTD So 242,940 229,983 12,957 - 12,957
1774 G-SG SG 7,265,652 6,872,316 393,336 - 393,336
1775 PT SG 53,971 51,049 2,922 2,922
1776 B8 18,363,357 17,063,111 1,300,246 1,300,246
1777
1778 394 Tools,Shop&Garage Equipment
1779 G-SITUS S 38,561,666 36,214,647 2,347,018 - 2,347,018
1780 PT SG 21,573 20,405 1,168 - 1,168
1781 G-SG SG 22,882,810 21,644,018 1,238,792 - 1,238,792
1782 PTD SO 1,802,347 1,706,221 96,126 - 96,126
1783 P SE 125,691 118,274 7,417 - 7,417
1784 PT SG - - - - -
1785 G-SG SG - - - - -
1786 G-SG SG 89,913 85,046 4,868 4,868
1787 B8 63,484,000 59,788,610 3,695,390 3,695,390
1788
1789 395 Laboratory Equipment
1790 G-SITUS S 28,264,487 26,796,273 1,468,214 - 1,468,214
1791 PT SG - - - - -
1792 PT SG - - - - -
1793 PTD SO 4,840,522 4,582,358 258,164 - 258,164
1794 P SE 1,326,848 1,248,548 78,300 - 78,300
1795 G-SG SG 7,380,802 6,981,232 399,570 - 399,570
1796 G-SG SG - - - - -
1797 G-SG SG 14,022 13,262 759 759
1798 B8 41,826,680 39,621,672 2,205,008 2,205,008
1799

Rocky Mountain Power
Exhibit No.48 Page 31 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.24
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1800 396 Power Operated Equipment
1801 G-SITUS S 177,641,301 162,667,783 14,973,518 - 14,973,518
1802 PT SG 262,000 247,816 14,184 - 14,184
1803 G-SG SG 48,111,568 45,506,983 2,604,585 - 2,604,585
1804 PTD SO 5,181,498 4,905,148 276,360 - 276,360
1805 PT SG 739,649 699,607 40,042 - 40,042
1806 P SE 74,794 70,380 4,414 - 4,414
1807 P SG - - - - -
1808 G-SG SG
1809 B8 232,010,810 214,097,718 17,913,093 17,913,093
1810 397 Communication Equipment
1811 G-SITUS S 201,938,053 189,198,312 12,739,741 - 12,739,741
1812 PT SG - - - - -
1813 PT SG - - - - -
1814 PTD SO 94,757,739 89,703,934 5,053,805 1,206,209 6,260,013
1815 CUST CN 3,440,878 3,293,284 147,594 - 147,594
1816 G-SG SG 202,042,373 191,104,534 10,937,839 - 10,937,839
1817 P SE 279,636 263,134 16,502 - 16,502
1818 G-SG SG - - - - -
1819 G-SG SG 16,633 15,732 900 900
1820 B8 502,475,313 473,578,932 28,896,381 1,206,209 30,102,690
1821
1822 398 Misc.Equipment
1823 G-SITUS S 3,803,284 3,719,127 84,157 - 84,157
1824 PT SG - - - - -
1825 PT SG - - - - -
1826 CUST CN 69,363 66,388 2,975 - 2,975
1827 PTD SO 1,634,024 1,546,875 87,149 - 87,149
1828 P SE 3,966 3,732 234 - 234
1829 G-SG SG 3,118,483 2,949,659 168,823 - 168,823
1830 G-SG SG
1831 B8 8,629,119 8,285,781 343,339 343,339
1832
1833 399 Coal Mine
1834 P SE 1,822,901 1,715,327 107,574 2,572,265 2,679,838
1835 MP P SE
1836 B8 1,822,901 1,715,327 107,574 2,572,265 2,679,838
1837
1838 399L WIDCO Capital Lease
1839 P SE B8
1840
1841
1842 Remove Capital Leases
1843 BS -
1844
1845 1011390 General Capital Leases
1846 G-SITUS S 2,620,183 2,620,183 - - -
1847 P SG 7,602,443 7,190,875 411,569 - 411,569
1848 PTD SO
1849 B9 10,222,626 9,811,058 411,569 - 411,569
1850
1851 Remove Capital Leases (10,222,626) (9,811,058) (411,569) (411,569)
1852
1853
1854 1011346 General Gas Line Capital Leases
1855 P SG
1856 B9 - - - - -
1857
1858 Remove Capital Leases
1859
1860
1861 GP Unclassified Gen Plant-Acct 300
1862 G-SITUS S - - - - -
1863 PTD SO 122,496,423 115,963,205 6,533,218 - 6,533,218
1864 CUST CN - - - - -
1865 G-SG SG - - - - -
1866 PT SG - - - - -
1867 PT SG - - - - -
1868 PT SG
1869 B8 122,496,423 115,963,205 6,533,218 6,533,218
1870
1871 399G Unclassified Gen Plant-Acct 300
1872 G-SITUS S - - - - -
1873 PTD SO - - - - -
1874 G-SG SG - - - - -
1875 PT SG - - - - -
1876 PT SG
1877 B8
1878
1879 Total General Plant B8 1,543,879,597 1,445,518,757 98,360,840 3,778,473 102,139,313
1880

Rocky Mountain Power
Exhibit No.48 Page 32 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.25
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1881 Summary of General Plant by Factor
1882 S 757,436,319 701,290,656 56,145,663 - 56,145,663
1883 DGP - - - - -
1884 DGU - - - - -
1885 SG 340,600,631 322,161,753 18,438,879 - 18,438,879
1886 So 435,546,613 412,317,191 23,229,422 1,206,209 24,435,630
1887 SE 4,858,548 4,571,833 286,714 2,572,265 2,858,979
1888 CN 15,660,112 14,988,382 671,731 - 671,731
1889 DEU - - - - -
1890 SSGCT - - - - -
1891 SSGCH - - - - -
1892 Less Capital Leases (10,222,626) (9,811,058) (411,569) (411,569)
1893 Total General Plant by Factor 1,543,879,597 1,445,518,757 98,360,840 3,778,473 102,139,313
1894 301 Organization
1895 I-SITUS S - - - - -
1896 PTD So - - - - -
1897 I-SG SG
1898 B8 - - - - -
1899 302 Franchise&Consent
1900 I-SITUS S 1,000,000 - 1,000,000 - 1,000,000
1901 I-SG SG 13,121,054 12,410.728 710,326 - 710,326
1902 I-SG SG 103,455,075 97,854,394 5,600,681 - 5,600,681
1903 I-SG SG 10,024,217 9,481,542 542,676 - 642,675
1904 P SG - - - - -
1905 P SG 477,596 451,741 25,855 25,855
1906 B8 128,077,942 120,198,405 7,879,537 7,879,537
1907
1908 303 Miscellaneous Intangible Plant
1909 I-SITUS S 23,333,830 19,977,239 3,356,591 - 3,356,591
1910 I-SG SG 192,738,913 182,304,729 10,434,183 - 10,434,183
1911 PTD So 504,045,876 477,163,118 26,882,758 1,614,354 28,497,112
1912 P SE 9,106 8,568 537 - 537
1913 CUST CN 232,118,881 222,162,286 9,956,595 - 9,956,595
1914 P SG - - - - -
1915 P SG
1916 B8 952,246,605 901,615,941 50,630,665 1,614,354 52,245,019
1917 303 Less Non-Utility Plant
1918 I-SITUS S
1919 952,246,605 901,615,941 50,630,665 1,614,354 52,245,019
1920 IP Unclassified Intangible Plant-Acct 300
1921 I-SITUS S - - - - -
1922 I-SG SG - - - - -
1923 P SG - - - - -
1924 PTD So
1925
1926
1927 Total Intangible Plant B8 1,080,324,548 1,021,814,346 58,510,202 1,614,354 60,124,556
1928
1929 Summary of Intangible Plant by Factor
1930 S 24,333,830 19,977,239 4,356,591 - 4,356,591
1931 DGP - - - - -
1932 DGU - - - - -
1933 SG 319,816,855 302,503,134 17,313,721 - 17,313,721
1934 So 504,045,876 477,163,118 26,882,758 1,614,354 28,497,112
1935 CN 232,118,881 222,162,286 9,956,595 - 9,956,595
1936 SSGCT - - - - -
1937 SSGCH - - - - -
1938 SE 9,106 8,568 537 537
1939 Total Intangible Plant by Factor 1,080,324,548 1,021,814,346 58,510,202 1,614,354 60,124,556
1940 Summary of Unclassified Plant(Account 106&102)
1941 DP 167,993,313 162,836,222 5,157,091 - 5,157,091
1942 DSO - - - - -
1943 GP 122,496,423 115,963,205 6,533,218 - 6,533,218
1944 HP - - - - -
1945 NP - - - - -
1946 OP - - - - -
1947 TP 185,686,796 175,634,388 10,052,407 - 10,052,407
1948 TSO - - - - -
1949 IP - - - - -
1950 MP
1951 SP (24,678,881) (23,342,856) (1,336,025) (1,336,025)
1952 Total Unclassified Plant by Factor 451,497,651 431,090,958 20,406,692 20,406,692
1953
1954 Total Electric Plant In Service 68 33,541,532,537 31,752,630,083 1,788,902,454 190,635,156 1,979,537,610
1955 Summary of Electric Plant by Factor
1956 S 9,832,051,891 9,323,320,565 508,731,326 - 508,731,326
1957 SE 4,867,653 4,580,402 287,252 2,572,265 2,859,516
1958 DGU - - - - -
1959 DGP - - - - -
1960 SG 22,527,464,136 21,307,909,197 1,219,554,939 185,242,329 1,404,797,268
1961 So 939,592,488 889,480,309 50,112,180 2,820,563 52,932,743
1962 CN 247,778,994 237,150,668 10,628,326 - 10,628,326
1963 DEU - - - - -
1964 SSGCH - - - - -
1965 SSGCT - - - - -
1966 Less Capital Leases (10,222,626) (9,811,058) (411,569) (411,569)
1967 33,541,532,537 31,752,630,083 1,788,902,454 190,635,156 1,979,537,610

Rocky Mountain Power
Exhibit No.48 Page 33 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.26
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1968 105 Plant Held For Future Use
1969 DPW S 12,062,430 12,062,430 - - -
1970 P SG - - - - -
1971 T SG 1,517,970 1,435,793 82,177 (114,344) (32,166)
1972 P SG - - - - -
1973 P SE - - - - -
1974 G SG 594,174 562,008 32,166 - 32,166
1975
1976
1977 Total Plant Held For Future Use B10 14,174,575 14,060,231 114,344 (114,344)
1978
1979 114 Electric Plant Acquisition Adjustments
1980 P S 11,763,784 11,763,784 - - -
1981 P SG 144,704,699 136,870,913 7,833,786 - 7,833,786
1982 P SG
1983 Total Electric Plant Acquisition Adjustment B15 156,468,483 148,634,697 7,833,786 7,833,786
1984
1985 115 Accum Provision for Asset Acquisition Adjustments
1986 P S (2,651,630) (2,651,630) - - -
1987 P SG (142,051,177) (134,361,043) (7,690,134) (4,079) (7,694,213)
1988 P SG
1989 B15 (144,702,807) (137,012,673) (7,690,134) (4,079) (7,694,213)
1990
1991 128 Pensions
1992 LABOR So 120,368,751 113,949,010 6,419,741 (6,419,741)
1993 Total Pensions B15 120,368,751 113,949,010 6,419,741 (6,419,741)
1994
1995 124 Weatherization
1996 DMSC S 505,537 505,537 - - -
1997 DMSC SO
1998 B16 505,537 505,537
1999
2000 182W Weatherization
2001 DMSC S 243,868,788 243,868,788 - - -
2002 DMSC SG - - - - -
2003 DMSC SGCT - - - - -
2004 DMSC SO
2005 B11 243,868,788 243,868,788
2006
2007 186W Weatherization
2008 DMSC S - - - - -
2009 DMSC CN - - - - -
2010 DMSC CNP - - - - -
2011 DMSC SG - - - - -
2012 DMSC So
2013 B16
2014
2015 Total Weatherization 244,374,326 244,374,326
2016
2017 151 Fuel Stock
2018 P DEL - - - - -
2019 P SE 103,923,863 97,791,072 6,132,790 2,400,419 8,533,209
2020 P SE - - - - -
2021 P SE
2022 Total Fuel Stock B13 103,923,863 97,791,072 6,132,790 2,400,419 8,533,209
2023
2024 152 Fuel Stock-Undistributed
2025 P SE
2026
2027
2028 25316 DG&T Working Capital Deposit
2029 P SE (64,973) (64,973)
2030 B13 (64,973) (64,973)
2031
2032 25317 DG&T Working Capital Deposit
2033 P SE (238,427) (238,427)
2034 B13 (238,427) (238,427)
2035
2036 25319 Provo Working Capital Deposit
2037 P SE
2038 - - - - -
2039
2040 Total Fuel Stock 1313 103,923,863 97,791,072 6,132,790 2,097,019 8,229,810
2041 154 Materials and Supplies
2042 MSS S 285,848,457 271,961,101 13,887,357 - 13,887,357
2043 MSS SG (216,151) (204,449) (11,702) - (11,702)
2044 MSS SE - - - - -
2045 MSS So (1,073,849) (1,016,577) (57,273) - (57,273)
2046 MSS SG 136,576,755 129,182,986 7,393,769 - 7,393,769
2047 MSS SG 33,938 32,101 1,837 - 1,837
2048 MSS SNPD (1,432,127) (1,360,942) (71,185) - (71,185)
2049 MSS SG - - - - -
2050 MSS SG - - - - -
2051 MSS SG - - - - -
2052 MSS SG - - - - -
2053 MSS SG 8,703,978 8,232,776 471,202 - 471,202
2054 MSS SG
2055 Total Materials&Supplies B13 428,441,000 406,826,995 21,614,005 21,614,005
2056

Rocky Mountain Power
Exhibit No.48 Page 34 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.27
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2057 163 Stores Expense Undistributed
2058 MSS So - - - - -
2059
2060 B13
2061
2062 25318 Provo Working Capital Deposit
2063 MSS SG - - - - -
2064
2065 B13
2066
2067 Total Materials and Supplies B13 428,441,000 406,826,995 21,614,005 21,614,005
2068
2069 165 Prepayments
2070 DMSC S 90,093,934 89,781,447 312,487 - 312,487
2071 GP GPS 24,138,271 22,850,881 1,287,389 - 1,287,389
2072 PT SG 4,253,450 4,023,184 230,266 - 230,266
2073 P SE 72,076 67,823 4,253 - 4,253
2074 PTO SO 102,247,841 96,794,560 5,453,281 5,453,281
2075 Total Prepayments B15 220,805,572 213,517,895 7,287,678 7,287,678
2076
2077 182M Misc Regulatory Assets
2078 DDS2 S 1,347,252,956 1,345,453,990 1,798,967 1,533,364 3,332,331
2079 DEFSG SG 10,213,636 9,660,707 552,929 (393,883) 159,046
2080 P SGCT - - - - -
2081 DEFSG SG-P - - - - -
2082 P SE 155,459,632 146,285,595 9,174,037 (4,461,491) 4,712,546
2083 P SG - - - - -
2084 DDS02 So 325,795,158 308,419,215 17,375,943 (11,888,916) 5,487,027
2085 B16 1,838,721,383 1,809,819,507 28,901,875 (15,210,926) 13,690,950
2086
2087 186M Misc Deferred Debits
2088 LABOR S 3,739,322 3,739,322 - - -
2089 P SG - - - - -
2090 P SG - - - - -
2091 DEFSG SG 126,853,110 119,985,744 6,867,366 1,493,882 8,361,248
2092 LABOR SO 41,596 39,377 2,218 - 2,218
2093 P SE 306,510 288,422 18,088 - 18,088
2094 P SG - - - - -
2095 GP EXCTAX
2096 Total Misc.Deferred Debits B11 130,940,538 124,052,866 6,887,672 1,493,882 8,381,554
2097
2098 Working Capital
2099 CWC Cash Working Capital
2100 CWc S 118,375,537 122,098,923 (3,723,386) 1,208,811 (2,514,574)
2101 CWc So - - - - -
2102 CWc SE
2103 118,375,537 122,098,923 (3,723,386) 1,208,811 (2,514,574)
2104
2105 OWC Omer work.Cap.
2106 131 cash GP SNP - - - - -
2107 135 Working Funds GP SG - - - - -
2108 141 Notes Receivable GP SO - - - - -
2109 143 Omer A/R GP SO 113,164,575 107,129,061 6,035,514 - 6,035,514
2110 232 aP PTD S (39,591) (39,591) - - -
2111 232 rvP PTD SO (7,280,957) (6,892,635) (388,322) - (388,322)
2112 232 aP P SE (3,599,395) (3,386,986) (212,409) - (212,409)
2113 232 wa T SG (5,025,110) (4,753,068) (272,041) - (272,041)
2114 2533 Other Msc.W.cb. P S - - - - -
2115 2533 Omar Mac.of.Cm. P SE (10,775,509) (10,139,621) (635,888) 570 (635,318)
2116 230 Asset Rati,Oblig, P SE - - - - -
2117 230 A—Fiat,Oblig, P S (1,923,947) (1,923,947) - - -
2118 254105 ARO Reg Liability P SG - - - - -
2119 254105 ARO Reg Liability P SE - - - - -
2120 2533 Cholla Reclamation P SE
2121 814 84,520,067 79,993.213 4,526,854 570 4,527,424
2122
2123 Total Working Capital 202,895,604 202,092,136 803,468 1,209,382 2,012,850
2124 Miscellaneous Rate Base
2125 18221 Unrec Plant R Reg Study Costs
2126 P S - - - - -
2127
2128 B15
2129
2130 18222 Nuclear Plant-Trojan
2131 P S - - - - -
2132 P TROJP - - - - -
2133 P TROJD
2134 B15
2135
2136
2137
2138 1869 Misc Deferred Debits-Trojan
2139 P S - - - - -
2140 P SG
2141 B15 - - - - -
2142
2143 Total Miscellaneous Rate Base B15
2144
2145 Total Rate Base Additions B15 3,316,411,288 3,238,106,062 78,305,225 (16,948,807) 61,356,418

Rocky Mountain Power
Exhibit No.48 Page 35 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.28
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2146 235 Customer Service Deposits
2147 CUST S - - - - -
2148 CUST CN
2149 Total Customer Service Deposits B15
2150
2151 2281 Prop Ins PTO S 9,902,400 10,797,000 (894,600) - (894,600)
2152 2281 Prop Ins PTD SO (10,797,000) (10,221,163) (575,847) 575,847 -
2153 2282 Inj&Dam PTD SO (1,574,539,668) (1,490,563,247) (83,976,422) 83,976,422 -
2154 2282 Inj&Dam PTD S 1,895,973 1,895,973 - - -
2155 2283 Pen&Ben PTD SO (854,723) (809,137) (45,586) - (45,586)
2156 2283 Pen&Ben PTD S - - - - -
2157 25335 Pens Oblig P SE (79,856,959) (75,144,413) (4,712,546) - (4,712,546)
2158 254 Incr.Decomm P SG - - - - -
2159 254 Ins Prov PTD SO (41,449,408) (39,238,747) (2,210,661) (2,210,661)
2160 B15 (1,695,699,385) (1,603,283,724) (92,415,661) 84,552,268 (7,863,393)
2161
2162 22841 Accum Misc Oper Provisions-Other
2163 P S - - - - -
2164 P SG (234,889) (222,172) (12,716) (12,716)
2165 B15 (234,889) (222,172) (12,716) (12,716)
2166
2167 254105 ARC, P S - - - - -
2168 230 ARO P TROJD (6,977,626) (6,693,802) (383,824) - (383,824)
2169 254105 ARC, P TROJD - - - - -
2170 254 P S (1,407,101,281) (1,328,979,035) (78,122,245) 1,476,603 (76,645,643)
2171 B15 (1,414,078,907) (1,335,572,837) (78,506,070) 1,476,603 (77,029,467)
2172
2173 252 Customer Advances for Construction
2174 DPW S (68,720,674) (68,720,674) - (1,555,516) (1,555,516)
2175 DPW SE - - - - -
2176 T SG (176,689,918) (167,124,569) (9,565,349) (1,882,976) (11,448,325)
2177 DPW SO - - - - -
2178 CUST CN
2179 Total Customer Advances for Construction B20 (245,410,591) (235,845,242) (9,565,349) (3,438,492) (13,003,842)
2180
2181 25398 S02 Emissions
2182 P SE
2183 B19 - - - -
2184
2185 25399 Other Deferred Credits
2186 P S (4,425,372) (4,362,031) (63,341) - (63,341)
2187 LABOR SO (10,564,734) (10,001,275) (563,459) - (563,459)
2188 P SG (238,034,204) (225,147,898) (12,886,306) - (12,886,306)
2189 P SE (16,102,400) (15,152,160) (950,240) (950,240)
2190 B19 (269,126,710) (254,663,364) (14,463,346) (14,463,346)
2191
2192 190 Accumulated Deferred Income Taxes
2193 P S 351,251,270 331,823,714 19,427,555 (908,351) 18,519,205
2194 CUST CN - - - - -
2195 P IBT - - - - -
2196 LABOR SO 410,202,940 388,325,197 21,877,744 (18,571,551) 3,306,192
2197 P DGP - - - - -
2198 CUST BADDEBT 7,633,692 7,521,065 112,627 - 112,627
2199 P TROJD 1,123,647 1,061,837 61,809 - 61,809
2200 P SG 1,159,909 1,097,116 62,793 - 62,793
2201 P SE 26,028,776 24,492,757 1,536,019 (1,153,791) 382,228
2202 PTD SNP - - - - -
2203 DPW SNPD 1,470,219 1,397,140 73,078 - 73,078
2204 P SG
2205 B19 798,870,451 755,718,825 43,151,626 (20,633,693) 22,517,933
2206
2207 281 Accumulated Deferred Income Taxes
2208 P S - - - - -
2209 PT SG (122,977,940) (116,320,361) (6,657,578) 6,657,578 (0)
2210 T SNPT
2211 B19 (122,977,940) (116,320,361) (6,657,578) 6,657,578 (0)
2212
2213 282 Accumulated Deferred Income Taxes
2214 GP S 58,220,372 58,852,964 (632,592) (29,336,790) (29,969,382)
2215 ACCMDIT DITBAL (3,042,577,971) (2,873,481,457) (169,096,514) 169,075,177 (21,337)
2216 CUST CN - - - - -
2217 PTD SNP (302,952) (286,759) (16,193) - (16,193)
2218 DPW SNPD - - - (388,991) (388,991)
2219 LABOR SO (1) (1) (0) (8,091,595) (8,091,595)
2220 DPW CIAC - - - - -
2221 P SE (1,302,078) (1,225,240) (76,839) 2,796 (74,042)
2222 P SG (137,110,639) (137,110,639)
2223 B19 (2,985,962,631) (2,816,140,493) (169,822,138) (5,850,042) (175,672,180)
2224
2225 283 Accumulated Deferred Income Taxes
2226 GP S (377,426,892) (375,861,197) (1,565,696) 632,001 (933,694)
2227 P SG (2,319,207) (2,193,654) (125,553) 29,514 (96,040)
2228 P SE (25,268,237) (23,777,099) (1,491,138) 1,491,138 0
2229 LABOR SO (127,644,273) (120,836,499) (6,807,773) 4,897,635 (1,910,138)
2230 GP GPS (9,862,028) (9,336,047) (525,981) - (525,981)
2231 PTD SNP (491,194) (464,939) (26,255) - (26,255)
2232 P TROJD - - - - -
2233 P SG - - - - -
2234 P SGCT - - - - -
2235 P SG
2236 B19 (543,011,830) (532,469,434) (10,542,396) 7,050,288 (3,492,108)
2237
2238 Total Accum Deferred Income Tax B19 (2,853,081,949) (2,709,211,463) (143,870,486) (12,775,869) (156,646,355)

Rocky Mountain Power
Exhibit No.48 Page 36 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.29
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2239 255 Accumulated Investment Tax Credit
2240 PTO S (2,017,595) (2,000,966) (16,629) - (16,629)
2241 PTD ITC84 - - - - -
2242 PTD ITC85 - - - - -
2243 PTD ITC86 - - - - -
2244 PTD ITC88 - - - - -
2245 PTD ITC89 - - - - -
2246 PTD ITC90 - - - - -
2247 PTD SG (163,897) (155,024) (8,873) (8,873)
2248 Total Accumlated ITC B19 (2,181,493) (2,155,991) (25,502) (25,502)
2249
2250 Total Rate Base Deductions (6,479,813,924) (6,140,954,795) (338,859,130) 69,814,509 (269,044,620)
2251
2252
2253
2254 108SP Steam Prod Plant Accumulated Depr
2255 P S (81,121,419) (76,784,507) (4,336,912) (404,358) (4,741,270)
2256 P SG (855,201,441) (808,903,947) (46,297,494) - (46,297,494)
2257 P SG (792,405,175) (749,507,242) (42,897,933) - (42,897,933)
2258 P SG (2,367,699,519) (2,239,520,882) (128,178,637) (99,452) (128,278,088)
2259 P SG - - - - -
2260 P SG
2261 B17 (4,096,427,554) (3,874,716,578) (221,710,976) (503,810) (222,214,786)
2262
2263 108NP Nuclear Prod Plant Accumulated Depr
2264 P SG - - - - -
2265 P SG - - - - -
2266 P SG
2267 B17
2268
2269
2270 108HP Hydraulic Prod Plant Accum Depr
2271 P S - - - - -
2272 P SG (149,544,071) (141,448,299) (8,095,772) - (8,095,772)
2273 P SG (33,570,605) (31,753,214) (1,817,390) - (1,817,390)
2274 P SG (204,575,060) (193,500,110) (11,074,949) (64,895) (11,139,845)
2275 P SG (79,833,007) (75,511,138) (4,321,869) (36,381) (4,358,249)
2276 B17 (467,522,743) (442,212,763) (25,309,980) (101,276) (25,411,257)
2277
2278 1080P Other Production Plant-Accum Depr
2279 P S (54,774) (54,774) - - -
2280 P SG - - - - -
2281 P SG 48,410,444 45,789,678 2,620,765 (1,148,936) 1,471,829
2282 P SG (579,435,958) (548,067,403) (31,368,554) - (31,368,554)
2283 P SG (52,287,414) (49,456,763) (2,830,650) (2,830,650)
2284 B17 (583,367,702) (551,789,262) (31,578,439) (1,148,936) (32,727,376)
2285
2286 108EP Experimental Plant-Accum Depr
2287 P SG - - - - -
2288 P SG
2289
2290
2291 Total Production Plant Accum Depreciation B17 (5,147,317,998) (4,868,718,603) (278,599,395) (1,754,023) (280,353,418)
2292
2293 Summary of Prod Plant Depreciation by Factor
2294 S (81,176,192) (76,839,280) (4,336,912) (404,358) (4,741,270)
2295 DGP - - - - -
2296 DGU - - - - -
2297 SG (5,066,141,806) (4,791,879,322) (274,262,483) (1,349,664) (275,612,148)
2298 SSGCH - - - - -
2299 SSGCT
2300 Total of Prod Plant Depreciation by Factor (5,147,317,998) (4,868,718,603) (278,599,395) (1,754,023) (280,353,418)
2301
2302
2303 108TP Transmission Plant Accumulated Depr
2304 T SG (359,695,430) (340,222,828) (19,472,602) - (19,472,602)
2305 T SG (432,401,988) (408,993,318) (23,408,670) - (23,408,670)
2306 T SG (1,465,494,774) (1,386,158,220) (79,336,555) (2,619,428) (81,955,982)
2307 Total Trans Plant Accum Depreciation B17 (2,257,592,192) (2,135,374,365) (122,217,827) (2,619,428) (124,837,254)
2308 108360 Land and Land Rights
2309 DPW S (10,580,679) (10,018,730) (561,948) (561,948)
2310 B17 (10,580,679) (10,018,730) (561,948) (561,948)
2311
2312 108361 Structures and Improvements
2313 DPW S (37,767,256) (36,760,358) (1,006,899) (1,006,899)
2314 B17 (37,767,256) (36,760,358) (1,006,899) (1,006,899)
2315
2316 108362 Station Equipment
2317 DPW S (386,157,540) (372,786,203) (13,371,337) (13,371,337)
2318 B17 (386,157,540) (372,786,203) (13,371,337) (13,371,337)
2319
2320 108363 Storage Battery Equipment
2321 DPW S
2322 B17
2323

Rocky Mountain Power
Exhibit No.48 Page 37 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.30
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2324 108364 Poles,Towers&Fixtures
2325 DPW S (731,858,954) (679,501,144) (52,357,810) (52,357,810)
2326 B17 (731,858,954) (679,501,144) (52,357,810) (52,357,810)
2327
2328 108365 Overhead Conductors
2329 DPW S (368,766,242) (351,038,760) (17,727,483) (17,727,483)
2330 B17 (368,766,242) (351,038,760) (17,727,483) (17,727,483)
2331
2332 108366 Underground Conduit
2333 DPW S (193,528,421) (188,422,097) (5,106,324) (5,106,324)
2334 B17 (193,528,421) (188,422,097) (5,106,324) (5,106,324)
2335
2336 108367 Underground Conductors
2337 DPW S (413,591,560) (399,512,127) (14,079,432) (14,079,432)
2338 B17 (413,591,560) (399,512,127) (14,079,432) (14,079,432)
2339
2340 108368 Line Transformers
2341 DPW S (647,229,352) (610,869,278) (36,360,075) (36,360,075)
2342 B17 (647,229,352) (610,869,278) (36,360,075) (36,360,075)
2343
2344 108369 Services
2345 DPW S (405,104,313) (384,109,627) (20,994,686) (20,994,686)
2346 B17 (405,104,313) (384,109,627) (20,994,686) (20,994,686)
2347
2348 108370 Meters
2349 DPW S (111,452,635) (108,907,164) (2,545,471) (2,545,471)
2350 B17 (111,452,635) (108,907,164) (2,545,471) (2,545,471)
2351
2352
2353
2354 108371 Installations on Customers'Premises
2355 DPW S (7,376,244) (7,246,532) (129,712) (129,712)
2356 B17 (7,376,244) (7,246,532) (129,712) (129,712)
2357
2358 108372 Leased Property
2359 DPW S
2360 B17
2361
2362 108373 Street Lights
2363 DPW S (34,156,246) (33,699,577) (456,669) (456,669)
2364 B17 (34,156,246) (33,699,577) (456,669) (456,669)
2365
2366 108D00 Unclassified Dist Plant-Acct 300
2367 DPW S
2368 B17
2369
2370 108DS Unclassified Dist Sub Plant-Acct 300
2371 DPW S
2372 B17
2373
2374 108DP Unclassified Dist Sub Plant-Acct 300
2375 DPW S 5,140,948 5,009,533 131,415 131,415
2376 B17 5,140,948 5,009,533 131,415 131,415
2377
2378
2379 Total Distribution Plant Accum Depreciation B17 (3,342,428,495) (3,177,862,064) (164,566,431) (164,566,431)
2380
2381 Summary of Distribution Plant Depr by Factor
2382 S (3,342,428,495) (3,177,862,064) (164,566,431) - (164,566,431)
2383
2384 Total Distribution Depreciation by Factor B17 (3,342,428,495) (3,177,862,064) (164,566,431) (164,566,431)
2385 108GP General Plant Accumulated Depr
2386 G-SITUS S (307,209,315) (284,261,391) (22,947,924) - (22,947,924)
2387 PT SG (497,527) (470,593) (26,934) - (26,934)
2388 PT SG (2,058,644) (1,947,196) (111,447) - (111,447)
2389 G-SG SG (144,264,990) (136,455,008) (7,809,982) - (7,809,982)
2390 CUST CN (6,659,237) (6,373,593) (285,644) - (285,644)
2391 PTD SO (116,826,235) (110,595,431) (6,230,805) (69,172) (6,299,977)
2392 P SE (1,644,822) (1,547,758) (97,065) - (97,065)
2393 G-SG SG (155,649) (147,222) (8,426) - (8,426)
2394 G-SG SG
2395 B17 (579,316,419) (541,798,192) (37,518,227) (69,172) (37,587,399)
2396
2397
2398 108MP Mining Plant Accumulated Depr.
2399 P S - - - - -
2400 P SE
2401 B17 - - - - -
2402 108MP Less Centralia Situs Depreciation
2403 P S
2404 B17
2405
2406 1081390 Accum Depr-Capital Lease
2407 PTD SO B17
2408

Rocky Mountain Power
Exhibit No.48 Page 38 of 303
Case No. PAC-E-24-04
2020 PROTOCOL Witness:Shelley E.McCoy Page 2.31
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2409
2410 Remove Capital Leases
2411 B17 - - - - -
2412
2413 1081399 Accum Depr-Capital Lease
2414 P S - - - - -
2415 P SE B17
2416
2417
2418 Remove Capital Leases
2419 B17 - - - - -
2420
2421
2422 Total General Plant Accum Depreciation B17 (579,316,419) (541,798,192) (37,518,227) (69,172) (37,587,399)
2423
2424
2425
2426 Summary of General Depreciation by Factor
2427 S (307,209,315) (284,261,391) (22,947,924) - (22,947,924)
2428 DGP - - - - -
2429 DGU - - - - -
2430 SE (1,644,822) (1,547,758) (97,065) - (97,065)
2431 So (116,826,235) (110,595,431) (6,230,805) (69,172) (6,299,977)
2432 CN (6,659,237) (6,373,593) (285,644) - (285,644)
2433 SG (146,976,810) (139,020,020) (7,956,790) - (7,956,790)
2434 DEU - - - - -
2435 SSGCT - - - - -
2436 SSGCH - - - - -
2437 Remove Capital Leases
2438 Total General Depreciation by Factor (579,316,419) (541,798.192) (37,518,227) (69,172) (37,587,399)
2439
2440
2441 Total Accum Depreciation-Plant In Service B17 (11,326,655,104) (10,723,753,224) (602,901,880) (4,442,623) (607,344,503)
2442 1110P Accum Prov for Amort-Other
2443 P S (132,430) (132,430) - - -
2444 P SG
2445 B18 (132,430) (132,430)
2446
2447
2448 111GP Accum Prov for Amort-General
2449 G-SITUS S (12,847,105) (12,513,334) (333,771) - (333,771)
2450 CUST CN - - - - -
2451 I-SG SG - - - - -
2452 PTD SO (1,581,910) (1,497,541) (84,370) - (84,370)
2453 P SE
2454 B18 (14,429,015) (14,010,874) (418,140) (418,140)
2455
2456
2457 111 HP Accum Prov for Amort-Hydro
2458 P SG - - - - -
2459 P SG - - - - -
2460 P SG (3,921,687) (3,709,382) (212,306) - (212,306)
2461 P SG
2462 B18 (3,921,687) (3,709,382) (212,306) (212,306)
2463
2464
2465 111IP Accum Prov for Amort-Intangible Plant
2466 I-SITUS S (1,753,079) (753,079) (1,000,000) - (1,000,000)
2467 P SG - - - - -
2468 P SG (428,234) (405,051) (23,183) - (23,183)
2469 P SE (6,450) (6,070) (381) - (381)
2470 I-SG SG (108,908,521) (103,012,609) (5,895,911) - (5,895,911)
2471 I-SG SG (47,176,167) (44,622,221) (2,553,946) - (2,553,946)
2472 I-SG SG (6,566,083) (6,210,619) (355,464) - (355,464)
2473 CUST CN (193,794,139) (185,481,460) (8,312,679) - (8,312,679)
2474 P SG - - - - -
2475 P SG - - - - -
2476 PTD SO (379,939,142) (359,675,486) (20,263,656) (111,116) (20,374,772)
2477 B18 (738,571,815) (700,166,596) (38,405,219) (111,116) (38,516,336)
2478 111IP Less Non-Utility Plant
2479 NUTIL OTH
2480 (738,571,815) (700,166,596) (38,405,219) (111,116) (38,516,336)
2481
2482 111390 Accum Amtr-Capital Lease
2483 G-SITUS S - - - - -
2484 P SG - - - - -
2485 PTD So
2486
2487
2488 Remove Capital Lease Amtr
2489
2490 Total Accum Provision for Amortization B18 (757,054,948) (718,019,282) (39,035,665) (111,116) (39,146,782)
2491
2492
2493
2494
2495 Summary of Amortization by Factor
2496 S (14,732,613) (13,398,843) (1,333,771) - (1,333,771)
2497 DGP - - - - -
2498 DGU - - - - -
2499 SE (6,450) (6,070) (381) - (381)
2500 So (381,521,052) (361,173,027) (20,348,025) (111,116) (20,459,141)
2501 CN (193,794,139) (185,481,460) (8,312,679) - (8,312,679)
2502 SSGCT - - - - -
2503 SSGCH - - - - -
2504 SG (167,000,693) (157,959,883) (9,040,810) - (9,040,810)
2505 Less Capital Lease
2506 Total Provision For Amortization by Factor (757,054,948) (718,019,282) (39,035,665) (111,116) (39,146,782)

Rocky Mountain Power
Exhibit No.48 Page 39 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
3 . REVENUE
ADJUSTMENTS

Rocky Mountain Power
Exhibit No.48 Page 40 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E.McCoy Page 3.0 Total
Revenue Adjustments(Tab 3)
TOTAL
3.1 3.2 3.3 3.4 3.5 3.6
Temperature Revenue Effective Price
Total Normalized Normalization Normalization Change REC Revenues Wheeling Revenue Fly Ash Revenue
1 Operating Revenues:
2 General Business Revenues (27,882,706) (1,709,208) (25,937,568) (235,930) - - -
3lnterdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues 75,118 - - - (547,830) 975,131 (352,183)
6 Total Operating Revenues (27,807,589) (1,709,208) (25,937,568) (235,930) (547,830) 975,131 (352,183)
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service&Info - - - - - - -
17 Sales - - - - - - -
18 Administrative&General - - - - - - -
19 Total O&M Expenses - - - - - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (5,574,476) (342,638) (5,199,600) (47,296) (109,821) 195,481 (70,601)
24 State (1,262,465) (77,598) (1,177,566) (10,711) (24,872) 44,271 (15,989)
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense -
28 Total Operating Expenses: (6,836,941) (420,236) (6,377,166) (58,007) (134,693) 239,752 (86,590)
29
30 Operating Rev For Return: (20,970,648) (1,288,972) (19,560,402) (177,923) (413,138) 735,380 (265,593)
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax - - - - - - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: - - - - -
56
57 Total Rate Base: - - - - - - -
58
59
60 Estimated ROE impact -4.732% -0.291% -4.413% -0.040% -0.093% 0.166% -0.060%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (27,807,589) (1,709,208) (25,937,568) (235,930) (547,830) 975,131 (352,183)
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
691nterest - - - - - - -
70 Schedule"M"Additions - - - - - - -
71 Schedule"M"Deductions
72 Income Before Tax (27,807,589) (1,709,208) (25,937,568) (235,930) (547,830) 975,131 (352,183)
73
74 State Income Taxes (1,262,465) (77,598) (1,177,566) (10,711) (24,872) 44,271 (15,989)
75
76 Taxable Income (26,545,124) (1,631,610) (24,760,002) (225,219) (522,959) 930,860 (336,194)
77
78 Federal Income Taxes (5,574,476) (342,638) (5,199,600) (47,296) (109,821) 195,481 (70,601)

Rocky Mountain Power
Exhibit No.48 Page 41 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.1
Idaho General Rate Case-December 2024
Temperature Normalization
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Revenue:
Residential 440 1 (1,111,179) ID Situs (1,111,179)
Commercial 442 1 (73,380) ID Situs (73,380)
Industrial&Irrigation 442 1 (524,649) ID Situs (524,649)
Total (1,709,208) (1,709,208) 3.1.1
Description of Adjustment:
This adjustment normalizes revenues in the 12 months ended December 2023 by comparing actual sales to temperature normalized sales.
Weather normalization reflects weather or temperature patterns which can be measurably different than normal,defined as the average
weather over a 20-year rolling time period.This revenue adjustment corresponds with temperature adjustments made to system peak,
energy,and net power costs.

Rocky Mountain Power
Exhibit No.48 Page 42 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.1.1
Idaho General Rate Case-December 2024
Summary of Revenue Adjustments
Table 1 Detail
(in$000's)
Adj 3.2 Adj 3.1 Adj 3.3
A B C D E F G H I J
Total Total Total Total Total
Booked Reconciling Unadjusted Normalizing Temperature Type 1 Type 1 Type 2 Type 3 Type 3
Revenue' Adjustments2 Revenue Adjustments3 Normalization Adjustments Adjusted Adjustments° Price Changes Adjusted
Revenue Revenue
Residential $91,387 $4,650 $96,037 ($5,543) ($1,111) ($6,654) $89,382 ($249) $0 $89,133
Commercial $52,627 ($1,068) $51,559 ($4,353) ($73) ($4,426) $47,133 $17 $0 $47,149
Industrial $19,328 ($1,127) $18,201 ($2,135) $0 ($2,135) $16,067 $0 $0 $16,067
Irrigation $55,147 $301 $55,448 ($4,558) ($525) ($5,083) $50,365 ($4) $0 $50,361
Public St&Hwy $486 ($13) $473 ($18) $0 ($18) $455 $0 $0 $455
Schedule 400 Firm $6,045 $0 $6,045 ($650) $0 ($650) $5,394 $651 $0 $6,045
Schedule 400 Interruptible $80,666 $0 $80,666 ($8,681) $0 ($8,681) $71,985 ($650) $0 $71,336
Total Idaho $305,687 $2,742 $308,429 $25,938 $1,709 $27,647 $280,782 $236 $0 $280,546
Source/Formula Ref.3.1.3-3.1.4 A+B Ref.3.1.3-3.1.4 Table 3 D+E C+F Ref.3.1.3-3.1.4 Ref.3.1.3-3.1. G+H+I
1.Booked revenue includes ECAM charge,DSM,Blue Sky,Property insurance,and BPA credit.
2.Includes removal of DSM,Blue Sky,property insurance adjustment and BPA credit.
3.Includes out of period adjustments,normalization of special contract revenues(buy-through out,curtailment in),removal of revenue accounting adjustments and ECAM.
4.Annualization adj for TAA.
5.Pro Forma Adj for GRC price change
6.The revenue associated with curtailed loads(including economic curtailment and interruption)is equal to the total curtailed kWh times the interruptible energy rates.
Page 3.1.1

Rocky Mountain Power
Exhibit No.48 Page 43 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.1.2
Idaho General Rate Case- December 2024
Summary of kWh Adjustments
Table 2 Detail
A B C
Booked Temperature Total
kWhs Normalization Adjusted
Actual kWh
Residential 817,961,621 13,260,650 804,700,971
Commercial 553,192,236 1,312,934 551,879,302
Industrial 247,366,681 0 247,366,681
Contracts 1,314,200,000 0 1,314,200,000
Irrigation 560,176,971 6,905,052 553,271,919
Public St& Hwy 2,682,397 0 2,682,397
Total Idaho Combined 3,495,579,906 21,478,636 3,474,101,270
Load
Source/ Formula: 305 Report Forecasting A+ B
Page 3.1.2

Rocky Mountain Power
Exhibit No.48 Page 44 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.1.3
Idaho General Rate Case-December 2024
Summary of kWh Adjustments
Table 3 Detail
Type 2 Adjustments Type 3 Proforma Adj
Two 1 Adiustments Total
Schetlule Booked' Reconciling Adiustment' Unadiusted Revenue Normalization' ECAM TAA BPA Temcerature Total Adi Adjusted Blocking Price Change° Adiusted Price Chance Adiusted
Residential
07NBL36136 $56.392 $13.858 $70.250 $82.564 ($12.514) $2.325 $13.858 ($2.164) $84.192 $140'584 ($752) $434 $140.266 $0 $140.266
07NETBL136 $578,607 $59,693 $638,300 ($3,223) ($39,636) $8,816 $59,693 ($6,987) $19,173 $597,780 ($4,398) $2,632 $596,014 $0 $596,014
07NETMT135 $891,840 $87,127 $978,967 $139,792 ($74,061) $16,604 $87,127 ($12,527) $157,849 $1,049,689 ($762) ($2,340) $1,046,588 $0 $1,046,588
07NMT36135 $233,407 $35,125 $268,531 $90,649 ($29,791) $5,682 $35,125 ($5,046) $96,906 $330,313 ($467) ($281) $329,565 $0 $329,565
07OALT07AR $20,050 $294 $20,344 ($201) $263 ($66) $294 $0 $308 $20,358 ($396) $0 $19,963 $0 $19,963
07RESD0001 $68,166,717 $5,883,249 $74,049,966 $52,023 ($5,125,646) $1,119,777 $5,883,249 ($828,375) $1,161,529 $69,328,246 ($4,253) ($200,604) $69,123,389 $0 $69,123,389
07RESD0036 $16,436,484 $1,623,571 $18,060,055 $10,054 ($1,402,038) $262,205 $1,623,571 ($256,081) $252,295 $16,688,779 $2,100 ($39,883) $16,650,996 $0 $16,650,996
07RGNSV06A $29,335 $2,304 $31,639 $0 ($2,909) $422 $2,304 $0 ($157) $29,178 $1 $0 $29,179 $0 $29,179
07RGNSV23A $1,139,413 $101,841 $1,241,255 ($1,416) ($89,432) $16,413 $101,841 $0 $28,416 $1,167,829 ($302) $0 $1,167,527 $0 $1,167,527
07RN23A136 ($1,098) $55 ($1,044) $2,276 ($48) $9 $55 $0 $2,293 $1,194 (so) 0 $1,194 0 $1,194
07RNM23135 $23,479 $2,923 $26,402 $3,220 ($2,509) $464 $2,923 $0 $4,122 $27,601 $1 $0 $27,603 $0 $27,603
Subtotal $87,574,627 $7,810,040 $95,384,666 $375,737 ($6,778,321) $1,432,650 $7,810,040 ($1,111,179) $1,806,926 $89,381,553 ($9,228) ($240,042) $89,132,283 $0 $89,132,283
ADJ PROPERTY INSUR $64,290 ($64,290) $0 ($64,290) $0 $0 $0 $0 ($64,290) $0 $0 $0 $0 $0 $0
Blue Sky $35,228 ($35,228) $0 ($35,228) $0 $0 $0 $0 ($35,228) $0 $0 $0 $0 $0 $0
BPA ADJUST FEE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BPA Balance Acct $360,932 ($360,932) $0 $0 $0 $0 ($360,932) $0 ($360,932) $0 $0 $0 $0 $0 $0
DSM $2,700,088 ($2,700,088) $0 ($2,700,088) $0 $0 $0 $0 ($2,700,088) $0 $0 $0 $0 $0 $0
Line Extensions $919 $919 $0 $0 $0 $0 $0 $0 $919 $0 $0 $919 $0 $919
Rev Accounting Adj $573,143 $573,143 ($573,143) $0 $0 $0 $0 ($573,143) $0 $0 $0 $0 $0 $0
Unbilled $78,000 $78,000 $0 $0 $0 $0 $0 ($78,000) $0 $0 $0 $0 $0 $0
Total Residential $91,387,226 $4,649,502 $96,036,728 ($2,997,011) ($6,778,321) $1,432,650 $7,449,107 ($1,111,179) ($2,004,754) $89,382,472 ($9,228) ($240,042) $89,133,202 $0 $89,133,202
Commercial
07GNSV0006 $21.522.931 $21.522.931 $12.671 ($2.048.954) $286.044 $0 ($21.250) ($1,887,165) $19.635.766 $154 $0 $19.635.920 $0 $19.635.920
07GNSV0009 $3,722,868 $3,722,868 ($1,238) ($446,668) $47,774 $0 ($5,140) ($425,262) $3,297,606 ($7) $0 $3,297,599 $0 $3,297,599
07GNSV0023 $20,484,753 $20,484,753 ($5,738) ($1,699,103) $306,023 $0 ($46,347) ($1,555,165) $18,929,588 $26,115 $0 $18,955,703 $0 $18,955,703
07GNSV0035 $30,811 $30,811 $0 ($2,901) $397 $0 $0 ($2,670) $28,141 ($2) $0 $28,140 $0 $28,140
07GNSV006A $1,643,689 $181,762 $1,825,451 $9,555 ($167,546) $23,485 $181,762 $0 $38,376 $1,682,065 $739 $0 $1,682,804 $0 $1,682,804
07GNSV023A $2,774,965 $278,830 $3,053,794 ($89,333) ($247,044) $44,319 $278,830 $0 ($27,655) $2,747,310 ($10,646) $0 $2,736,664 $0 $2,736,664
07GNSV023F $1,877 $1,877 $1 ($54) $10 $0 $0 ($53) $1,824 (so) $0 $1,824 $0 $1,824
07GNSV035A $6,753 $460 $7,212 $798 ($467) $69 $460 $0 $819 $7,571 $51 $0 $7,622 $0 $7,622
07NBL23136 $25,457 $25,457 $0 ($2,958) $557 $0 ($58) ($2,596) $22,861 $32 $0 $22,893 $0 $22,893
07NBL6A136 $20,744 $2,300 $23,044 $0 ($2,056) $285 $2,300 $0 $417 $21,162 $9 $0 $21,171 $0 $21,171
07NMT06135 $292,938 $292,938 $0 ($26,553) $3,772 $0 ($289) ($24,644) $268,294 $2 $0 $268,296 $0 $268,296
07NMT23135 $130,632 $794 $131,417 $0 ($12,491) $2,234 $784 ($296) ($10,470) $120,162 $166 $0 $120,328 $0 $120,328
07NMT6A135 $7,715 $820 $8,535 $0 $751 ($108) $820 $0 $1,422 $9,137 $4 $0 $9,141 $0 $9,141
07OALT007N $44,227 $44,227 ($268) ($772) $205 $0 $0 ($1,071) $43,155 $1 $0 $43,156 $0 $43,156
07OALT07AN $2,238 $31 $2,269 ($11) ($28) $7 $31 $0 ($13) $2,225 (s0) $0 $2,225 $0 $2,225
Subtotal $50,712,598 $464,986 $51,177,584 ($73,563) ($4,656,844) $715,071 $464,986 ($73,380) ($3,895,730) $46,816,868 $16,617 $0 $46,833,485 $0 $46,833,485
ADJ PROPERTY INSUR $35,162 ($35,162) $0 ($35,162) $0 $0 $0 $0 ($35,162) $0 $0 $0 $0 $0 $0
Blue Sky $3,153 ($3,153) $0 ($3,153) $0 $0 $0 $0 ($3,153) $0 $0 $0 $0 $0 $0
BPA ADJUST FEE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BPA Balance Acct $15,797 ($15,797) $0 $0 $0 $0 ($15,797) $0 ($15,797) $0 $0 $0 $0 $0 $0
DSM $1,479,138 ($1,479,138) $0 ($1,479,138) $0 $0 $0 $0 ($1,479,138) $0 $0 $0 $0 $0 $0
Line Extensions $315,994 $315,994 $0 $0 $0 $0 $0 $0 $315,994 $0 $0 $315,994 $0 $315,994
Rev Accounting Adj $337,228 $337,228 ($337,228) $0 $0 $0 $0 ($337,228) $0 $0 $0 $0 $0 $0
Unbilled ($272,000) ($272,000) $0 $0 $0 $0 $0 $272,000 $0 $0 $0 $0 $0 $0
Total Commercial $52.627.071 ($1.068.265) $51.558.807 ($1,928,245) ($4,656,844) $715.071 $449.189 ($73.380) ($5,494,209) $47.132.863 $16.617 $0 $47,149,479 $0 $47.149.479
Industrial
07GNSV0006 $5,570,652 $5,570,652 ($44,874) ($581,628) $81,974 $0 $0 ($1,034,384) $4,536,269 $39 $0 $4,536,308 $0 $4,536,308
07GNSV0009 $3,907,765 $3,907,765 ($38,504) ($415,214) $44,987 $0 $0 ($751,738) $3,156,027 ($10) $0 $3,156,017 $0 $3,156,017
07GNSV0023 $1,573,872 $1,573,872 ($1,405) ($136,512) $24,520 $0 $0 ($252,796) $1,321,076 $396 $0 $1,321,472 $0 $1,321,472
07GNSV006A $152,454 $15,415 $167,869 ($768) ($13,549) $1,948 $15,415 $0 ($10,401) $142,052 ($59) $0 $141,993 $0 $141,993
07GNSV009M $8,398,153 $8,398,153 $21,777 ($1,061,762) $115,779 $0 $0 ($1,670,627) $6,727,527 ($21) $0 $6,727,505 $0 $6,727,505
07GNSV023A $183,420 $17,954 $201,374 $537 ($15,804) $2,840 $17,954 $0 ($10,781) $172,639 $48 $0 $172,687 $0 $172,687
07GNSV023S $694 $694 ($58) ($38) $7 $0 $0 ($146) $548 ($1) $0 $548 $0 $548
07NMT23135 $2,949 $2,949 $0 ($288) $52 $0 $0 ($498) $2,452 $1 $0 $2,453 $0 $2,453
07OALT007N $2,705 $2,705 $0 ($39) $10 $0 $0 ($269) $2,436 $0 $0 $2,436 $0 $2,436
07OALT07AN $64 $1 $65 $0 ($1) $0 $1 $0 ($5) $59 $0 $0 $59 $0 $59
Subtotal $19,792,729 $33,369 $19,826,098 ($63,295) ($2,224,834) $272,116 $33,369 $0 ($3,731,644) $16,061,085 $393 $0 $16,061,478 $0 $16,061,478
ADJ PROPERTY INSUR $77,791 ($77,791) $0 ($77,791) $0 $0 $0 $0 ($77,791) $0 $0 $0 $0 $0 $0
Blue Sky $13 ($13) $0 ($13) $0 $0 $0 $0 ($13) $0 $0 $0 $0 $0 $0
BPA ADJUST FEE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BPA Balance Acct $1,584 ($1,584) $0 $0 $0 $0 ($1,584) $0 (1,584) $0 $0 $0 $0 0 $0
DSM $1,081,194 ($1,081,194) $0 ($1,081,184) $0 $0 $0 $0 ($1,081,184) $0 $0 $0 $0 $0 $0
Line Extensions $5,483 $5,483 $0 $0 $0 $0 $0 $0 $5,483 $0 $0 $5,483 $0 $5,483
Rev Accounting Adj $118,681 $118,681 ($118,681) $0 $0 $0 $0 ($118,681) $0 $0 $0 $0 $0 $0
Unbilled ($1,749,000) ($1,749,000) $0 $0 $0 $0 $0 $1,749,000 $0 $0 $0 $0 $0 $0
Total Industrial $19,328,466 ($1,127,203) $18,201,263 ($1,340,964) ($2,224,834)1 $272,116 1 $31,785 1 $0 ($3,261,897) $16,066,568 $393 $0 $16,066,961 $0 $16,066,961
Special Contracts
07SPCL0001 Firm $6,044,602 $6.044.602 $0 ($721.942) $71.458 $0 $0 ($650,484) $5.394,118 $650.502 $0 $6,044,620 $0 $6.044.620
07SPCL0001 Interruptible $80 666 307 $80 666 307 $0 $9 634 450 $953 618 $0 $0 S1,680 832 $71 985 475 $649 967 $0 $71 335 508 $0 $71 335 508
Total Contracts $86,710,909 $0 $86.710.909 $0 ($10,356,392) $1.025.076 $0 $0 ($9,331,3161 $77.379.593 $535 $77.380.128 $0 $77.380.128
Irriqation
07APSA010L $23,719,132 $2,694,631 $26,413,762 ($72,860)I ($2,424,449)l $411,352 1 $2,694,631 1 ($245,059) $909,860 $24,628,991 ($2,080) $0 $24,626,911 $0 $24,626,911

Rocky Mountain Power
Exhibit No.48 Page 45 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.1.4
Idaho General Rate Case-December 2024
Summary of kWh Adjustments
Table 3 Detail
Type 2 Adjustments Type 3 Proforma Adj
Tvae 1 Adjustments Total
Schedule Booked' Reconciling Adiustment' Unadiusted Revenue Normalization' ECAM TAA SPA Temperature Total Ad! Adiusted Blocking Price Chance° Adiusted Price Change Adiusted
07APSA010S $522,251 $51,131 $573,383 ($80) ($46,272) $7853 $51,131 ($5,412) $19,283 $541,534 ($46) $0 $541,489 $0 $541,489
07APSALIOX $23,456,435 $23,456,435 $3,326 ($2,145012) $364:686 $0 ($243,126) ($1,478,190) $21,978,245 ($1,857) $0 $21,976,389 $0 $21,976,389
07APSASlOX $1,042,742 $1,042,742 $652 ($80,530) $13,698 $0 ($10,813) ($52,890) $989,852 ($84) $0 $989,768 $0 $989,768
07APSN010L $1,004,695 $50,367 $1,055,061 ($1,055) ($101,505) $17,384 $50,367 ($10,401) ($22,026) $982,668 ($83) $0 $982,585 $0 $982,585
07APSN010S $7,783 $749 $8,532 ($332) ($628) $112 $749 ($77) ($5) $7,778 ($1) 0 $7,778 0 $7,778
07APSNSlOX $106579 $106,579 ($1,282) ($9,236) $1,598 $0 ($1,091) ($7,578) $99,001 ($8) $0 $98,993 $0 $98,993
07APSVOO6A $20:290 $2,179 $22,469 $0 ($2,009) $254 $2,179 $0 $892 $21,183 $0 $0 $21,183 $0 $21,183
07APSV023A $36,182 $3,878 $40,059 $0 ($3,556) $579 $3,878 $0 $1,736 $37,918 $18 $0 $37,936 $0 $37,936
07APSVCNLL $807,368 $96,007 $903,375 ($1,530) ($88,345) $15,548 $96,007 ($8,351) $31,944 $839,311 ($71) $0 $839,241 $0 $839,241
07APSVCNLS $6,808 $513 $7,321 ($371) ($480) $82 $513 ($67) ($173) $6,635 IV) $0 $6,634 $0 $6,634
07GNSV023A $10,092 $1,094 $11,185 $0 ($1,018) $182 $1,094 $0 $491 $10,583 $5 $0 $10,588 $0 $10,588
07NBlOX136 ($2,618) ($2,618) $12 ($1) $0 $0 $27 ($22) ($2,640) $0 $0 ($2,640) $0 ($2,640)
07NBL10136 $2,867 $251 $3,119 $0 ($231) $38 $251 ($30) $96 $2,963 ($0) $0 $2,963 $0 $2,963
07NMlOX135 $24,056 $24,056 $0 ($2,360) $394 $0 ($249) ($1,659) $22,397 ($2) $0 $22,395 $0 $22,395
Subtotal $50,764,661 $2,900,800 $53,665,461 ($73,521) ($4,905,632) $833,761 $2,900,800 ($524,649) ($598,242) $50,166,419 ($4,208) $0 $50,162,211 $0 $50,162,211
ADJ PROPERTY INSUR $44,954 ($44,954) $0 ($44,954) $0 $0 $0 $0 ($44,954) $0 $0 $0 $0 $0 $0
Blue Sky $73 ($73) $0 ($73) $0 $0 $0 $0 ($73) $0 $0 $0 $0 $0 $0
BPA ADJUST FEE $1,007,748 ($1,007,748) $0 $0 $0 $0 ($1,007,748) $0 ($1,007,748) $0 $0 $0 $0 $0 $0
BPA Balance Acct ($31,280) $31,280 $0 $0 $0 $0 $31,280 $0 $31,280 $0 $0 $0 $0 $0 $0
DSM $1,578,353 ($1,578,353) $0 ($1,578,353) $0 $0 $0 $0 ($1,578,353) $0 $0 $0 $0 $0 $0
Line Extensions $198,762 $198,762 $0 $0 $0 $0 $0 $0 $198,762 $0 $0 $198,762 $0 $198,762
Rev Accounting Adj $412,489 $412,489 ($412,489) $0 $0 $0 $0 ($412,489) $0 $0 $0 $0 $0 $0
Unbilled $1,171,000 $1,171,000 $0 $0 $0 $0 $0 ($1,171,000) $0 $0 $0 $0 $0 $0
Total Irrigation $55,146,761 $300.951 $55.447.712 ($2.109.391) (S4.905.632)1 $833.761 1 $1.924.332 1 ($524.649) ($4,781.580) $50.365.181 ($4.208) $0 $50.360.973 $0 $50,360,973
Public Street&Highmv Lightinq
07GNSV023S $18,678 $18,678 ($183) ($1,215) $220 $0 $0 ($1,256) $17,422 $0 $0 $17,422 $0 $17,422
07SLCO0011 $75,267 $75,267 $6,907 ($648) $206 $0 $0 $6,120 $81,387 ($O) $0 $81,387 $0 $81,387
07SLCU012E $48,354 $48,354 $49 ($4,122) $511 $0 $0 ($3,765) $44,588 $4 $0 $44,593 $0 $44,593
07SLCU012F $303,161 $303,161 ($191) ($14,264) $1,747 $0 $0 ($13,980) $289,181 ($O) $0 $289,180 $0 $289,180
07SLCU012P $23,987 $23,987 $124 ($1,577) $191 $0 $0 ($1,364) $22,623 ($1) $0 $22,623 $0 $22,623
Subtotal $469,447 $0 $469,447 $6,707 ($21,826) $2,874 $0 $0 ($14,245) $455,202 $3 $0 $455,205 $0 $455,205
ADJ PROPERTY INSUR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Blue Sky $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BPA ADJUST FEE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BPA Balance Acct $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DSM $12,983 ($12,983) $0 ($12,983) $0 $0 $0 $0 ($12,983) $0 $0 $0 $0 $0 $0
Line Extensions $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rev Accounting Adj $5,789 $5,789 ($5,789) $0 $0 $0 $0 ($5,789) $0 $0 $0 $0 $0 $0
Unbilled ($2,000) ($2,000) $0 $0 $0 $0 $0 $2,0800 $0 $0 $0 $0 $0 $0
Total PSHL i $486,220 1 ($12,983) $473,236 ($12,066) ($21,826) $2,874 $0 $0 I 1$31,018) $455,202 1 $455,201 $0 $455,205
Total State of Idaho 1 $305,686,654 1 $2,742,002 $308,428,655 ($8,387,677) ($28,943,850)1 $4,281,548 1 $9,854,414 1 ($1,709,208) ($24,904,774) $280,781,879 $4,112 $280,545,949 1 $0 $280.545.949
1.Booked revenue includes ECAM charge,DSM,131-ky,Property insurance,and BPA credit.
2.Includes removal of DSM,Blue Sky,property insurance adjustment and BPA credit.
3.Includes out of period adjustments,normalization of special contract revenues(buy-through out,curtailment in),removal of revenue accounting adjustments and ECAM.
4.Annualization Adj for TAA.
5.No Pro Forma Adjustment.
6.The revenue associated with curtailed loads(including economic curtailment and interruption)is equal to the total curtailed kWh times the interruptible energy rates.

Rocky Mountain Power
Exhibit No.48 Page 46 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.2
Idaho General Rate Case-December 2024
Revenue Normalization
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Revenue:
Residential 440 1 (5,543,077) ID Situs (5,543,077)
Commercial 442 1 (4,352,565) ID Situs (4,352,565)
Industrial 442 1 (2,134,695) ID Situs (2,134,695)
Irrigation 442 1 (4,557,882) ID Situs (4,557,882)
Public St&Hwy 444 1 (18,035) ID Situs (18,035)
Special Contract 1-Firm 442 1 (650,484) ID Situs (650,484)
Special Contract 1-Interruptible 442 1 (8,680,832) ID Situs (8,680,832)
Total (25,937,568) (25,937,568) 3.1.1
Description of Adjustment:
This adjustment removes a number of items included in booked revenue that should not be included in regulatory results,including out-of-
period adjustments,certain SAP adjustments,deferred revenue.This adjustment normalizes revenues by removing the effect of these
items.

Rocky Mountain Power
Exhibit No.48 Page 47 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.3
Idaho General Rate Case-December 2024
Effective Price Change
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Revenue:
Residential 440 2 (249,270) ID Situs (249,270) 3.1.1
Commercial 442 2 16,617 ID Situs 16,617 3.1.1
Industrial 442 2 393 ID Situs 393 3.1.1
Irrigation 442 2 (4,208) ID Situs (4,208) 3.1.1
Public St&Hwy 444 2 3 ID Situs 3 3.1.1
Schedule 400 Firm 442 2 650,502 ID Situs 650,502 3.1.1
Schedule 400 Interruptible 442 2 (649,967) ID Situs (649,967) 3.1.1
Total (235,930) (235,930)
Description of Adjustment:
This adjustment normalizes revenues for the annualization adjustment for the TAA.

Rocky Mountain Power
Exhibit No.48 Page 48 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.4
Idaho General Rate Case-December 2024
REC Revenues
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Revenue:
Remove Booked Revenues 456 1 (10,205,592) SG 5.414% (552,494) 3.4.1
(Including Accruals)
Remove December 2023 REC Deferrals 456 1 100,062 SG 5.414% 5,417 3.4.1
Remove Leaning Juniper 12 ME December 2023 456 1 (13,923) SG 5.414% (754) 3.4.1
Description of Adjustment:
This adjustment removes all REC revenues as booked during the 12 months ended December 2023.This adjustment also removes REC
Deferrals from the 12 months ended December 2023.

Rocky Mountain Power
Exhibit No.48 Page 49 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 3.4.1
Idaho General Rate Case - December 2024
REC Revenues
Actuals as Booked
Posting Date Fin Accrual Fin Reversal Back Office Rec Revenue
Actual Total
FERC Acct 4562700 4562700 4562700
SAP Acct 301944 301944 301945
January-23 (50,587) 50,000 (50,000) (50,587)
February-23 (1,672,998) 50,587 (394,000) (2,016,410)
March-23 (3,579,650) 1,672,998 (2,030,916) (3,937,569)
April-23 (1,644,301) 3,579,650 (3,578,638) (1,643,288)
May-23 (659,338) 1,644,301 (1,646,670) (661,707)
June-23 (51,366) 659,338 (652,040) (44,068)
July-23 (539,534) 51,366 (50,924) (539,092)
August-23 (51,297) 539,534 (50,000) 438,237
September-23 (50,950) 51,297 (50,000) (49,653)
October-23 (51,117) 50,950 (50,000) (50,167)
November-23 (117,026) 51,117 (308,246) (374,155)
December-23 (1,092,159) 117,026 (302,000) (1,277,133)
12 ME December 2023 Total (9,560,322) 8,518,163 (9,163,434) (10,205,592)
REC Deferrals Included in Unadjusted Results:
FERC Account 4562700
Amount Yr. Ended December 2023 100,062 Ref. 3.4
Leaning Juniper indemnity included in unadjusted results:
FERC Account 4562700
Amount Yr. Ended December 2023 (13,923) Ref. 3.4

Rocky Mountain Power
Exhibit No.48 Page 50 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.5
Idaho General Rate Case-December 2024
Wheeling Revenue
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Revenues:
Other Electric Revenues 456 1 4,518,687 SG 5.4136% 244,625 3.5.1
Other Electric Revenues 456 1 7 SE 5.9012% 0 3.5.1
Other Electric Revenues 456 2 (1,099,143) SG 5.4136% (59,504) 3.5.1
Other Electric Revenues 456 3 14,592,948 SG 5.4136% 790,009 3.5.1
18,012,498 975,131
Adjustment Detail:
Actual Wheeling Revenues 12 ME December2023 170,206,800 3.5.1
Total Adjustments 18,012,498 Above
Adjusted Wheeling Revenues 12 ME December 2024 188,219,298 3.5.1
Description of Adjustment:
This adjustment removes out-of-period and one-time adjustments from the 12 months ended December 2023 and adds in pro
forma changes through December 2024.

Rocky Mountain Power
Exhibit No.48 Page 51 of 303 Page 3.5.1
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-December 2024
Wheelinq Revenue
Customer Total
3 Phase Renewables 0
Airport Solar LLC (2,191,079
Altop Energy Trading LLC (6,829)
Arizona Electric Power Coo erative Inc. (2,700)
Arizona Public Service Com an 395
Avan rid Renewables LLC (6,059,307
Avista 141
Basin Electric Power Coo erative 1 08,581)
BHG (4,471)
Black Hills Corporation (3,810,093
Black Hills/Colorado Electric Utility Company (1,583)
Bonneville Power Administration (24,554,147
BP Energy Company (397,585)
Brookfield Renewable Trading&Marketing LP 106 236
Cal pine Energy Solutions 743,326
City of Roseville (1,810,404
Clatskanie Peoples Utility District 577,920
Conoco Phillips Company 11 585
Constellation Energy Generation,LLC(ESS) (24,396
Constellation Energy Generation,LLC Stateline 6 717 192
CP Energy Marketing US Inc. 47,348
Deseret Generation&Trans. (6,940,645
Dynasty Power Inc. 1,683,948
EDF Trading North America,LLC 0
Energy Keepers,Inc 938,873
Eugene Water&Electric Board 0
Evergreen Bio ower 438,675
Fall River Rural Electric Cooperative (151,308)
Falls Creek H.P.LP 178,454
Foote Creek IV,LLC 0
Garrett Solar LLC 458,130
Guzman Energy,LLC (3,490,184
Idaho Power Company 3,815,165
Idaho Power Company-Power Supply Merchant 805,908
Imperial Irrigation District 0
Intermountain Power Agency 0
Klamath Energy LLC 0
Los Angeles Department of Water&Power (6,697)
Macquarie Energy,LLC (1,697,398
MAG Energy Solutions Inc. (356,504)
Marysville Hydro Partners 0
Mercuria Enerqv America LLC (1,140,363
Moon Lake Electric Association (20,424)
Morgan Stanley 2 891 957
Navajo Tribal Utility Authority (459,076)
Nevada Power Company (334,060)
NextEra Energy Resources,LLC (1,193,751
Pacific Gas&Electric Company (9,679)
PACIFICORP 0
PACIFICORP TRANSFER 0
Phillips 66 Energy Trading LLC 489,264
Portland General Electric Company (142,124)
Powerex Corporation 44,446,463
Public Services Company of Colorado (2,709)
Puget Sound Energy,INC 6,805
Rainbow Energy Marketing 1 809 246
Sacramento Municipal Utility District 749,381
Salt River Pro'ect (990,428)
Shell Energy North America 6,107,653
Sierra Pacific Power Company (36,159)
Southern California Edison Company 4,116,751
Southern California Public Power Authority (50,524)
State of South Dakota 157,765
TEC Energy Inc. (1,286)
Tenaska Power Services Co 527,560
The Energy Authority,Inc. (1,220,053
Thermo No.1 BE-01,LLC 486,701
TransAlta Energy Marketing U.S. Inc. (1,237,133
Tri-State Generation&Trans. 749,403
Tucson Electric Power Co 0
U.S.Bureau of Reclamation CR 11,058
U.S.Bureau of Reclamation FNO (18,763)
U.S.Bureau of Reclamation WB 23,178
Uni er Global Commodities North America LLC (115,737)
Utah Associated Municipal Power Sys OM 0
Utah Associated Municipal Power Systems (23,088,204
Utah Municipal Power Agency 4,777,621
Vitol Inc. (950,494)
Warm Springs Power Enterprises 119,700
Western Area Power Adm CO River 24
Western Area Power Adm FNO 68,881
Western Area Power Adm LAP 78,805)
Western Area Power Administration 2,983,840
SAP Adiustments 131,596
Total (770,206.800)
Ref 3.5
Type
1 1 Remove refunds and other out of period adjustments' (4,518,693)
2 1 Annualized Chances 1,099,143
3 1 Proforma Adjustments (14,592,948)
Incremental Adjustments (18,012,498)
Ref 3.5
Accum Totals (1ss,219,298)
Ref 3.5

Rocky Mountain Power
Exhibit No.48 Page 52 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 3.6
Idaho General Rate Case-December 2024
Fly Ash Revenue
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Revenues:
Ash Sales Revenue 456 3 (6,505,477) SG 5.414% (352,183) Below
Adjustment Detail:
12 Months Ended December2023 14,154,919
12 Months Ending December 2024 7,649,442
Total Adjustment (6,505,477)
Description of Adjustment:
This adjustment walks forward the level of fly ash sales revenue from the December 2023 Base Period to the December 2024 Test Period.
Notably,two units at the Jim Bridger plant are expected to be converted to natural gas resulting in lower fly ash revenues

Rocky Mountain Power
Exhibit No.48 Page 53 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
4. O&M ADJUSTMENTS

Rocky Mountain Power
Exhibit No.48 Page 54 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E.McCoy Page 4.0 Total
O&M Adjustments(Tab 4)
TOTAL
4.1 4.2 4.3 4.4 4.5 4.6
Miscellaneous
General Expense Wage and Remove Non- Outside Services Generation
Total Normalized and Revenue Employee Benefit Recurring Entries Expense Overhaul Expense Insurance Expense
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3lnterdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production 108,104 - 229,836 - - (121,732) -
10 Nuclear Production - - - - - - -
11 Hydro Production 53,217 - 53,217 - - - -
12 Other Power Supply 152,715 - 94,334 39,549 - 18,832 -
13 Transmission 88,689 - 88,689 - - - -
14 Distribution 1,627,047 - 375,333 - - - -
15 Customer Accounting 160,723 - 62,419 - - - -
16 Customer Service&Info (59,892) (67,496) 7,604 - - - -
17 Sales - - - - - - -
18 Administrative&General (93,076,053) 127,842 59,408 (604,217) (92,871,684)
19 Total O&M Expenses (90,945,450) 60,346 970,839 39,549 (604,217) (102,900) (92,871,684)
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal 5,476,209 (26,579) (194,620) (7,928) 121,125 20,628 5,876,835
24 State 1,240,210 (6,019) (44,076) (1,796) 27,431 4,672 1,330,940
25 Deferred Income Taxes 15,626,214 - - - - - 15,626,214
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense 72,238 72,238
28 Total Operating Expenses: (68,530,579) 99,986 732,142 29,825 (455,661) (77,600) (70,037,695)
29
30 Operating Rev For Return: 68,530,579 (99,986) (732,142) (29,825) 455,661 77,600 70,037,695
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax (18,028,025) - - - - - (18,028,025)
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 84,552,268 - - - - - 84,552,268
54
55 Total Deductions: 66,524,243 66,524,243
56
57 Total Rate Base: 66,524,243 66,524,243
58
59
60 Estimated ROE impact 14.569% -0.023% -0.165% -0.007% 0.103% 0.018% 14.885
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 90,873,212 (132,584) (970,839) (39,549) 604,217 102,900 92,871,684
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule"M"Additions - - - - - - -
71 Schedule"M"Deductions 63,555,817 63,555,817
72 Income Before Tax 27,317,395 (132,584) (970,839) (39,549) 604,217 102,900 29,315,867
73
74 State Income Taxes 1,240,210 (6,019) (44,076) (1,796) 27,431 4,672 1,330,940
75
76 Taxable Income 26,077,186 (126,564) (926,763) (37,753) 576,786 98,228 27,984,927
77
78 Federal Income Taxes 5,476,209 (26,579) (194,620) (7,928) 121,125 20,628 5,876,835

Rocky Mountain Power
Exhibit No.48 Page 55 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E.McCoy Page 4.0.1 Total
O&M Adjustments(Tab 4)
TOTAL
4.7 4.8 4.9 4.10 0 0 0
Uncollectible Memberships and Pension Non-
Expense Subscriptions service Expense Incremental O&M 0 0 0
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3lnterdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - 1,251,714 - - -
15 Customer Accounting 98,305 - - - - - -
16 Customer Service&Info - - - - - - -
17 Sales - - - - - - -
18 Administrative&General (52,347) (28,508) 293,455
19 Total O&M Expenses 45,958 (28,508) 293,455 1,251,714 - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (9,213) 5,715 (58,828) (250,926) - - -
24 State (2,086) 1,294 (13,323) (56,828) - - -
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense
28 Total Operating Expenses: 34,658 (21,499) 221,304 943,960
29
30 Operating Rev For Return: (34,658) 21,499 (221,304) (943,960)
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax - - - - - - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions:
56
57 Total Rate Base:
58
59
60 Estimated ROE impact -0.008% 0.005% -0.050% -0.213% 0.000% 0.000% 0.000
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (45,958) 28,508 (293,455) (1,251,714) - - -
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule"M"Additions - - - - - - -
71 Schedule"M"Deductions
72 Income Before Tax (45,958) 28,508 (293,455) (1,251,714) - - -
73
74 State Income Taxes (2,086) 1,294 (13,323) (56,828) - - -
75
76 Taxable Income (43,871) 27,214 (280,132) (1,194,886)
77
78 Federal Income Taxes (9,213) 5,715 (58,828) (250,926) - - -

Rocky Mountain Power
Exhibit No.48 Page 56 of 303
Case No. PAC-E-24-04
Rocky Mountain Power Witness:Shelley E.McCOPAGE 4.1
Idaho General Rate Case -December 2024
Miscellaneous General Expense&Revenue
TOTAL 2020P IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Revenue:
Gain on Property Sales 421 1 1,936,419 SO 5.333% 103,277
Gain on Property Sales 421 1 (573,347) SG 5.414% (31,039)
Gain on Property Sales 421 1 (209,095) OR 0.000% -
Gain on Property Sales 421 1 (8,140) UT 0.000% -
1,145,837 72,238 4.1.1
Adjustment to Expense:
Office Supplies and Expenses Re- 921 1 (22,704) SO 5.333% (1,211)
allocate Regulatory Commission 928 1 (683) OR 0.000% -
Re-allocate Regulatory Commission 928 1 683 SG 5.414% 37
Office Supplies and Expenses Office 921 1 (19,356) SO 5.333% (1,032)
Supplies and Expenses 921 1 2,431,425 SO 5.333% 129,677
Blue Sky 909 1 (50,505) CN 4.289% (2,166)
Blue Sky 909 1 2,880 OR 0.000% -
Blue Sky 903 1 (2,230) OR 0.000% -
Blue Sky 929 1 6,955 SO 5.333% 371
Reallocation 909 1 (684,795) CN 4.289% (29,374)
Reallocation 909 1 20,689 UT 0.000% -
Reallocation 909 1 (35,956) ID 100.000% (35,956)
Reallocation 909 1 2,294 WY 0.000% -
Reallocation 909 1 11,813 WA 0.000% -
Reallocation 909 1 81,376 CA 0.000% -
Reallocation 909 1 601,294 OR 0.000% -
2,343,181 60,346 4.1.1
Total Adjustment 3,489,018 132,584 4.1.1
This adjustment reallocates gains and losses on property sales to reflect the appropriate allocation.In addition,this
adjustment corrects the accounts and allocations of revenues and certain expenses.Lastly,this adjustment adds in the
fees associated with the Company's credit facility agreement.

Rocky Mountain Power
Exhibit No.48 Page 57 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Page 4.1.1
Rocky Mountain Power
Idaho General Rate Case - December 2024
Miscellaneous General Expense & Revenue
Adjustment Required
Description FERC Factor Amount
FERC 421 -(Gain)/Loss on Sale of Utility Plant
Gain on Property Sales 421 SO 1,936,419
Gain on Property Sales 421 SG (573,347)
Gain on Property Sales 421 OR (209,095)
Gain on Property Sales 421 UT (8,140)
1,145,837 Ref. 4.1
Non Regulated Flights
Office Supplies and Expenses 921 SO (22,704)
FERC 921 -Office Supplies & Expenses
Expense removal 921 SO (19,356) Ref. 4.1
Regulatory Commission Expenses
Re-allocate Regulatory Commission 928 OR (683)
Re-allocate Regulatory Commission 928 SG 683
- Ref. 4.1
Credit Facility Fee Adjustment
Credit facility fees 921 SO 2,431,425 Ref. 4.1
Informational & Instructional Advertising
Blue Sky 909 CN (50,505)
Blue Sky 909 OR 2,880
Blue Sky 903 OR (2,230)
Blue Sky 929 SO 6,955
Reallocation 909 CN (684,795)
Reallocation 909 UT 20,689
Reallocation 909 ID (35,956)
Reallocation 909 WY 2,294
Reallocation 909 WA 11,813
Reallocation 909 CA 81,376
Reallocation 909 OR 601,294
(46,184) Ref. 4.1
Total Adjustment 3,489,018 Ref. 4.1

Rocky Mountain Power
Exhibit No.48 Page 58 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.2
Idaho General Rate Case-December 2024
Wage and Employee Benefit
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Steam Operations 500 3 2,405,395 SG 5.4136% 130,219
Fuel Related-Non NPC 501 3 3,393 SE 5.9012% 200
Steam Maintenance 512 3 1,836,409 SG 5.4136% 99,417
Hydro Operations 535 3 518,393 SG-P 5.4136% 28,064
Hydro Operations 535 3 366,270 SG-U 5.4136% 19,829
Hydro Maintenance 545 3 68,628 SG-P 5.4136% 3,715
Hydro Maintenance 545 3 29,733 SG-U 5.4136% 1,610
Other Operations 548 3 425,556 SG 5.4136% 23,038
Other Operations 549 3 769 Situs Situs -
Other Maintenance 553 3 111,425 SG 5.4136% 6,032
Other Power Supply Expenses 557 3 1,169,794 SG 5.4136% 63,328
Other Power Supply Expenses 557 3 1,935 Situs Situs 1,935
Transmission Operations 560 3 997,677 SG 5.4136% 54,011
Transmission Maintenance 571 3 640,566 SG 5.4136% 34,678
Distribution Operations 580 3 1,716,263 SNPD 4.9706% 85,308
Distribution Operations 580 3 1,332,554 Situs Situs 80,179
Distribution Maintenance 593 3 418,078 SNPD 4.9706% 20,781
Distribution Maintenance 593 3 3,678,460 Situs Situs 189,065
Customer Accounts 903 3 1,092,416 CN 4.2894% 46,858
Customer Accounts 903 3 352,645 Situs Situs 15,560
Customer Services 908 3 177,274 CN 4.2894% 7,604
Customer Services 908 3 78 OTHER 0.0000% -
Customer Services 908 3 237,402 Situs Situs -
Administrative&General 920 3 1,032,862 SO 5.3334% 55,087
Administrative&General 920 3 (19,653) Situs Situs -
Administrative&General 935 3 81,016 SO 5.3334% 4,321
Administrative&General 935 3 3,066 Situs Situs -
Total 18,678,406 970,839 4.2.10
Description of Adjustment:
This adjustment recognizes wage and benefit increases that have occurred during the base period 12 months ended December 2023,or
are projected to occur during the twelve month period ending December 2024 for labor charged to operation&maintenance accounts.
See page 4.2.1 for more information on how this adjustment was calculated.

Rocky Mountain Power
Exhibit No.48 Page 59 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.2.1
Idaho General Rate Case - December 2024
Wage and Employee Benefit Adjustment
The unadjusted, annualized (12 months ended December 2023), and pro forma period (12 months ending
December 2024) labor expenses are summarized on page 4.2.2. The following is an explanation
of the procedures used to develop the labor benefits & expenses used in this adjustment.
1. Actual December 2023 total labor related expenses are identified on page 4.2.2, including bare
labor, incentive, other labor, pensions, benefits, and payroll taxes.
2. Actual December 2023 expenses for regular time, overtime, and premium pay were identified by
labor group and annualized to reflect wage increases during the base period. These annualizations
can be found on page 4.2.3.
3. The annualized December 2023 regular time, overtime, and premium pay expenses were then
escalated prospectively by labor group to December 2024 (see page 4.2.4). Union and non-union costs
were escalated using the contractual and target rates found on page 4.2.4.
4. Compensation related to the Annual Incentive Plan is included on a three-year average of the pay out
percentage level. The Annual Incentive Plan is the second step of a two-stage compensation philosophy that
provides certain employees with market average compensation with a portion at risk and based on achieving
annual goals. Union employees do not participate in the Company's Annual Incentive Plan; instead,
they receive annual increases to their wages that are reflected in the escalation described above.
5. Pro Forma December 2024 pension and employee benefit expenses are based on either
actuarial projections or are calculated by using actual December 2023 data escalated to December 2024.
These expenses can be found on page 4.2.6.
6. Payroll tax calculations can be found on page 4.2.7.

Rocky Mountain Power
Exhibit No.48 Page 60 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.2.2
Idaho General Rate Case-December 2024
Wage and Employee Benefit Adjustment
Actual Pro Forma
Description 12 Months Ended 12 Months Ending Adjustment Ref.
December 2023 December 2024
Regular Ordinary Time 473,767,708 491,167,568 17,399,860
Overtime 93,636,873 97,075,833 3,438,961
Premium Pay 13,516,105 14,012,505 496,400
Subtotal for Escalation 580,920,686 602,255,906 21,335,220 4.2.3&4
Unused Leave 6,800,746 7,050,514 249,768 4.2.5
Temporary/Contract Labor - - -
Severance Pay (1,112,666) (1,112,666) -
Other Salary/Labor Costs 5,734,609 5,734,609 -
Joint Owner Cutbacks (1,019,749) (1,057,201) (37,452) 4.2.5
Subtotal Bare Labor 591,323,626 612,871,162 21,547,537
Annual Incentive Plan 29,939,212 30,637,263 698,052 4.2.5
Total Incentive 29,939,212 30,637,263 698,052
Overtime Meals 1,891,469 1,891,469 -
Bonus and Awards 2,902,897 3,919,643 1,016,746
Physical Exam 68,757 68,757 -
Education Assistance 137,443 137,443 -
Mining Salary/Benefit Credit (166,991) (166,991) -
Total Other Labor 4,833,575 5,850,321 1,016,746
Subtotal Labor and Incentive 626,096,412 649,358,747 23,262,335
Pensions 5,198,871 4,921,268 (277,602) 4.2.6
SERP Plan - - - 4.2.6
Post Retirement Benefits 1,627,421 1,256,034 (371,387) 4.2.6
Post Employment Benefits 5,209,447 4,567,704 (641,743) 4.2.6
Total Pensions 12,035,739 10,745,007 (1,290,732) 4.2.6
Pension Administration 951,714 927,041 (24,674) 4.2.6
Medical 56,100,629 60,588,679 4,488,050 4.2.6
Dental 3,328,310 3,418,175 89,864 4.2.6
Vision 359,825 359,825 0 4.2.6
Life 903,752 936,944 33,192 4.2.6
401(k) 46,815,472 48,534,843 1,719,371 4.2.6
401(k)Administration - - - 4.2.6
Accidental Death&Disability 28,890 29,951 1,061 4.2.6
Long-Term Disability 2,851,757 2,956,492 104,735 4.2.6
Worker's Compensation 1,347,662 1,397,157 49,495 4.2.6
Other Salary Overhead 851,188 851,188 - 4.2.6
Total Benefits 113,539,200 120,000,295 6,461,095 4.2.6
Subtotal Pensions and Benefits 125,574,939 130,745,302 5,170,363 4.2.6
Payroll Tax Expense 43,664,107 45,236,223 1,572,117 4.2.7
Payroll Tax Expense-Unemployment 3,344,771 3,344,771 -
Total Payroll Taxes 47,008,878 48,580,994 1,572,117
Total Labor 798,680,229 828,685,043 30,004,814 4.2.10
Non-Utility and Capitalized Labor 301,490,889 312,817,297 11,326,408 4.2.10
Total Utility Labor 497,189,340 515,867,746 18,678,406 4.2.10
Ref.4.2

Rocky Mountain Power
Exhibit No.48 Page 61 of 303
Case No. PAC-E-24-04
Rocky Mountain Power Witness:Shelley E.McCoy
Idaho General Rate Case-December 2024
Escalation of Regular,Overtime,and Premium Labor
(Figures are in thousands)
REDACTED
Labor 12 Months Ended December2023
Account Desc. Jan-23 Feb-23 Mar-23 A r-23 Ma -23 Jun-23 Jul-23 Au -23 Se -23 Oct-23 Nov-23 Dec-23 Total
Regular Ordinary Time 37,502 36,116 42,098 36,205 41,197 40,348 38,300 42,037 38,855 40,137 41,887 39,086 473,768 Ref.4.2.2
Overtime 9,307 6,319 7,655 7,003 7,419 7,734 7,697 9,879 8,998 7,412 6,725 7,489 93,637 Ref.4.2.2
Premium Pay 1,261 880 1,095 983 1,133 1,136 1,426 1,636 1,179 1,090 828 868 13,516 Ref.4.2.2
Grand Total 48,070 43,315 50,847 44,191 49,749 49,218 47,423 53,551 49,032 48,639 49,440 47,444 580,921 Ref.4.2.2
Labor 12 Months Ended December2023
Group
Code Labor Group Jan-23 Feb-23 Mar-23 A r-23 Ma -23 Jun-23 Jul-23 Au -23 Se -23 Oct-23 Nov-23 Dec-23 Total
2 Officer/Exempt 16,637 16,353 19,892 16,218 18,759 18,880 17,285 19,125 18,324 18,564 19,535 18,127 217,701
3 IBEW 125 4,251 3,893 4,189 3,750 4,403 4,365 4,270 4,996 4,318 4,098 4,378 4,070 50,980
4 IBEW 659 5,985 4,125 4,665 4,306 4,836 4,831 4,536 6,399 5,261 4,329 4,671 4,250 58,194
5 UWUA 197 372 206 220 179 216 220 250 236 230 253 213 222 2,818
8 UWUA 127 4,098 3,798 4,209 4,343 4,251 4,263 4,045 4,397 3,991 4,487 4,332 4,370 50,584
9 IBEW 57 WY 67 60 70 68 79 80 79 91 66 78 77 70 885
11 IBEW 57 PD 10,900 9,264 11,156 9,873 11,297 10,690 11,348 12,191 10,688 10,643 10,361 10,227 128,639
g
IBEW 57 PS 3,563 3,612 4,238 3,491 3,722 3,704 3,539 3,908 4,057 3,905 3,570 3,860 45,170
PCCCon-Exem t 482 425 432 420 449 443 438 475 467 431 493 470 5,425IBEW 57 CT 368 348 372 325 377 358 354 375 331 544 418 426 4,594
IBEW 77 138 137 129 130 117 131 126 114 133 123 149 147 1,572
Non-Exem t 1,207 1,093 1,275 1,087 1,243 1,254 1,155 1,245 1,166 1,185 1,244 1,204 14,358
al 48,070 43,315 50,847 44,191 49,749 49,218 47,423 53,551 49,032 48,639 49,440 47,444 580,921
Annualization Increase
Group
Code Labor Group Jan-23 Feb-23 Mar-23 A r-23 Ma -23 Jun-23 Jul-23 Au -23 Se -23 Oct-23 Nov-23 Dec-23
2 Officer/Exempt 3.54% (1)
3 IBEW 125 4.50% (1)
4 IBEW 659 2.00% (1)
5 UWUA 197 4.50% (1)
8 UWUA 127 2.25% (1)
9 IBEW 57 WY 4.00% (1)
11 IBEW 57 PD 4.00% (1)
12 IBEW 57 PS 4.00% (1)
13 PCCC Non-Exempt 2.45% (1)
15 IBEW 57 CT 4.00% (1)
16 IBEW 77 2.00% (1)
18 Non-Exempt 3.17% (1)
Annualized Labor December 2023
Group
Code Labor Group Jan-23 Feb-23 Mar-23 A r-23 Ma -23 Jun-23 Jul-23 Au -23 Se -23 Oct-23 Nov-23 Dec-23 Total
2 Officer/Exempt 16,637 16,353 19,892 16,218 18,759 18,880 17,285 19,125 18,324 18,564 19,535 18,127 217,701
3 IBEW 125 4,443 3,893 4,189 3,750 4,403 4,365 4,270 4,996 4,318 4,098 4,378 4,070 51,172
4 IBEW 659 6,105 4,208 4,758 4,392 4,836 4,831 4,536 6,399 5,261 4,329 4,671 4,250 58,575
5 UWUA 197 389 215 230 187 226 220 250 236 230 253 213 222 2,872
8 UWUA 127 4,190 3,884 4,304 4,441 4,347 4,359 4,136 4,496 4,081 4,487 4,332 4,370 51,425
9 IBEW 57 WY 69 62 72 71 82 83 79 91 66 78 77 70 902
11 IBEW 57 PD 11,336 9,264 11,156 9,873 11,297 10,690 11,348 12,191 10,688 10,643 10,361 10,227 129,075
gGrand
IBEW 57 PS 3,706 3,612 4,238 3,491 3,722 3,704 3,539 3,908 4,057 3,905 3,570 3,860 45,312
PCCC Non-Exem t 482 425 432 420 449 443 438 475 467 431 493 470 5,425
IBEW 57 CT 382 348 372 325 377 358 354 375 331 544 418 426 4,609
IBEW 77 141 137 129 130 117 131 126 114 133 123 149 147 1,575
Non-Exempt 1,207 1,093 1,275 1,087 1,243 1,254 1,155 1,245 1,166 1,185 1,244 1,204 14,358
al 49,089 43,495 51,048 44,385 49,858 49,317 47,514 53,650 49,122 48,639 49,440 47,444 583,002 Ref.4.2.2
Page 4.2.3

Rocky Mountain Power
Exhibit No.48 Page 62 of 303
Case No. PAC-E-24-04
Rocky Mountain Power Witness:Shelley E.McCoy
Idaho General Rate Case-December 2024
Escalation of Regular,Overtime,and Premium Labor
(Figures are in thousands)
REDACTED
Pro Forma Increase to December 2024
Increases occur on the 26th of each month. For this exhibit,each increase is listed on the first day of the following month. For example,an increase that occurs on December
26,2023 is shown as effective on January 1,2024.
Group
Code Labor Group Jan-24 Feb-24 Mar-24 Apr-24 Ma -24 Jun-24 Jul-24 Au -24 Sep-24 Oct-24 Nov-24 Dec-24
2 Officer/Exempt 3.50% (3)
3 IBEW 125 (2)
4 IBEW 659 (2)
5 UWUA 197 (2)
8 UWUA 127 (2)
9 IBEW 57 WY (2)
11 IBEW 57 PD (2)
12 IBEW 57 PS (2)
13 PCCC Non-Exempt 3.50% (3)
15 IBEW 57 CT (2)
16 IBEW 77 (4)REDACTED
18 Non-Exempt 3.50% (3)
Pro Forma Labor December 2024
Group
Code Labor Group Jan-24 Feb-24 Mar-24 A r-24 Ma -24 Jun-24 Jul-24 Au -24 Se -24 Oct-24 Nov-24 Dec-24 Total
2 Officer/Exem t 17,220 16,926 20,589 16,786 19,416 19,541 17,890 19,795 18,966 19,214 20,218 18,761 225,320
3 IBEW 125
4 IBEW 659
5 UWUA 197
8 UWUA 127
9 IBEW 57 WY
11 IBEW 57 PD
12 IBEW 57 PS
13 PCCC Non-Exempt 499 440 447 435 464 459 453 492 483 446 510 487 51,615
15 IBEW 57 CT
16 IBEW 77
18 Non-Exempt 1,249 1,131 1,319 1,125 1,287 1,298 1,195 1,289 1,207 1,226 1,288 1,246 14,861
Grand Total 49,731 44,819 52,624 45,919 51,600 51,039 49,187 55,549 50,858 50,450 51,273 49,207 602,256 Ref.4.2.2
(1) Overall actual.
(2) Labor increases supported by union contracts/actual increases.
(3) Projected labor increases supported by planned targets.
(4) Increase will be contingent on the future outcome of a new contract.(REDACTED)
Page 4.2.4

Rocky Mountain Power
Exhibit No.48 Page 63 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.2.5
Idaho General Rate Case-December 2024
Wage and Employee Benefit Adjustment
Composite Labor Increases
Ref.
Regular Time/Overtime/Premium Pay Annualize-Actual 580,920,686 4.2.2
Regular Time/Overtime/Premium Pay December 2024-Pro Forma 602,255,906 4.2.2
%Increase-Total 3.67%
Miscellaneous Bare Labor Escalation
Pro Forma December 2024 Pro Forma
Description December 2023 Actual Increase Pro Forma Adjustment Ref.
Unused Leave 6,800,746 3.67% 7,050,514 249,768 4.2.2
Joint Owner Cutbacks (1,019,749) 3.67% (1,057,201) (37,452) 4.2.2
5,780,997 5,993,314 212,316
Annual Incentive Plan Escalation
December 2024 Pro Forma
Description December 2023 Actual Pro Forma Adjustment Ref.
Annual Incentive Plan Compensation 29,939,212 30,637,263 698,052 4.2.2
Test Year Annual Incentive Plan(AIP)Calculation
Officer/Exempt AIP as a%of
Actual Wages Actual AIP Wages
CY 2021 190,834,180 25,584,881 13.41%
CY 2022 197,170,717 30,897,933 15.67%
CY 2023 217,700,698 25,876,247 11.89%
3-year Total 605,705,596 82,359,061 13.60%
Test Year 225,320,222 30,637,263 13.60%
Ref 4.2.4 Ref 4.2.2
Test Year Bonuses and Awards Calculation
Actual
CY 2021 6,655,902
CY 2022 2,200,130
CY 2023 2,902,897
3-year Total 11,758,930
3-Year Average 3,919,643
Ref 4.2.2

Rocky Mountain Power
Exhibit No.48 Page 64 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.2.6
Idaho General Rate Case-December 2024
Wage and Employee Benefit Adjustment
A B C D D-A
Actual December Projected December Projected
2023 Actual December 2024 December 2024 Net Pro Forma
Description Net of Joint Venture 2023 Gross Gross of Joint Venture Adjustment Ref
Pensions 5,198,871 5,282,044 5,000,000 4,921,268 (277,602) 4.2.2
SERP Plan - - - - 4.2.2
Post Retirement Benefits 1,627,421 1,661,107 1,282,033 1,256,034 (371,387) 4.2.2
Post Employment Benefits 5,209,447 5,351,329 4,692,108 4,567,704 (641,743) 4.2.2
Subtotal 12,035,739 12,294,480 10,974,141 10,745,007 (1,290,732) 4.2.2
Pension Administration 951,714 977,045 951,714 927,041 (24,674) 4.2.2
Medical 56,100,629 57,580,810 62,187,275 60,588,679 4,488,050 4.2.2
Dental 3,328,310 3,427,700 3,520,248 3,418,175 89,864 4.2.2
Vision 359,825 370,101 370,101 359,825 4.2.2
Life 903,752 929,321 963,452 936,944 33,192 4.2.2
401(k) 46,815,472 48,005,831 49,768,920 48,534,843 1,719,371 4.2.2
401(k)Administration - - - - - 4.2.2
Accidental Death&Disability 28,890 29,202 30,275 29,951 1,061 4.2.2
Long-Term Disability 2,851,757 2,929,568 3,037,161 2,956,492 104,735 4.2.2
Worker's Compensation 1,347,662 1,383,049 1,433,844 1,397,157 49,495 4.2.2
Other Salary Overhead 851,188 851,916 851,916 851,188 - 4.2.2
Subtotal 113,539,200 116,484,543 123,114,905 120,000,295 6,461,095 4.2.2
Grand Total 125,574,939 128,779,023 134,089,046 130,745,302 5,170,363 4.2.2
Ref.4.2.2 Ref.4.2.2 Ref.4.2.2

Rocky Mountain Power
Exhibit No.48 Page 65 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.2.7
Idaho General Rate Case-December 2024
Wage and Employee Benefit Adjustment
Payroll Tax Adjustment Calculation
Line No. Ref Social Security Medicare Total FICA Tax Ref
FICA Calculated on December 2024 Pro Forma Labor
Pro Forma Wages Adjustment h 21,335,220 21,335,220 4.2.2
Pro Forma Incentive Adjustment i 698,052 698,052 4.2.2
j h+i 22,033,272 22,033,272
Percentage of eligible wages k 91.70% 100.00%
Total eligible wages I j`k 20,203,781 22,033,272
Tax rate m 6.20% 1.45%
Tax on eligible wages n I m 1,252,634 319,482
Total FICA Tax on Pro Forma Labor n 1,252,634 319,482 1,572,117 4.2.2

Rocky Mountain Power
Exhibit No.48 Page 66 of 303 Page428
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
2020 Protocol FERC Spread
Idaho General Rate Case-December 2024
Pro Forma
Actual Pro Forma Pro Forma 12 Months Ending
12 Months Ended Pro Forma 12 Months Ending Adjustment Idaho December 2024 Idaho
2020P Indicator December 2023 %Of Total Adjustment December 2024 Idaho Allocation% Allocated Allocated
50OSG 13,703,163 1.7157% 514,800 14,217,964 5.414% 27,869 769,709
502SG 20,373,836 2.5509% 765,404 21,139,240 5.414% 41,436 1,144,402
503SE 90,326 0.0113% 3,393 93,720 5.901% 200 5,531
505SG 3,607 0.0005% 136 3,743 5.414% 7 203
506SG 29,947,172 3.7496% 1,125,055 31,072,227 5.414% 60,906 1,682,137
510SG 3,931,375 0.4922% 147,694 4,079,069 5.414% 7,996 220,826
511SG 7,267,081 0.9099% 273,010 7,540,091 5.414% 14,780 408,193
512SG 23,600,333 2.9549% 886,617 24,486,950 5.414% 47,998 1,325,634
513SG 11,955,822 1.4969% 449,156 12,404,978 5.414% 24,316 671,560
514SG 2,127,672 0.2664% 79,932 2,207,604 5.414% 4,327 119,512
535SG-P 4,947,694 0.6195% 185,875 5,133,569 5.414% 10,063 277,913
535SG-U 4,569,730 0.5722% 171,676 4,741,406 5.414% 9,294 256,682
536SG-P 59,155 0.0074% 2,222 61,377 5.414% 120 3,323
537SG-P 741,132 0.0928% 27,843 768,975 5.414% 1,507 41,629
537SG-U 6,212 0.0008% 233 6,446 5.414% 13 349
539SG-P 8,050,276 1.0079% 302,433 8,352,709 5.414% 16,373 452,185
539SG-U 5,173,581 0.6478% 194,361 5,367,942 5.414% 10,522 290,601
54OSG-P 533 0.0001% 20 553 5.414% 1 30
542SG-P 230,319 0.0288% 8,653 238,972 5.414% 468 12,937
542SG-U 25,826 0.0032% 970 26,797 5.414% 53 1,451
543SG-P 362,015 0.0453% 13,600 375,615 5.414% 736 20,334
543SG-U 388,658 0.0487% 14,601 403,259 5.414% 790 21,831
544SG-P 491,293 0.0615% 18,457 509,750 5.414% 999 27,596
544SG-U 241,877 0.0303% 9,087 250,963 5.414% 492 13,586
545SG-P 743,149 0.0930% 27,919 771,067 5.414% 1,511 41,743
545SG-U 135,077 0.0169% 5,075 140,152 5.414% 275 7,587
546SG 51,370 0.0064% 1,930 53,299 5.414% 104 2,885
548SG 6,805,127 0.8520% 255,655 7,060,781 5.414% 13,840 382,245
549OR 20,467 0.0026% 769 21,236 0.000% - -
549SG 4,471,137 0.5598% 167,972 4,639,109 5.414% 9,093 251,144
552SG 1,064,815 0.1333% 40,003 1,104,818 5.414% 2,166 59,811
553SG 1,819,318 0.2278% 68,348 1,887,666 5.414% 3,700 102,191
554SG 81,833 0.0102% 3,074 84,907 5.414% 166 4,597
556SG 809,232 0.1013% 30,401 839,633 5.414% 1,646 45,455
5571D 51,505 0.0064% 1,935 53,440 100.000% 1,935 53,440
557WYU - 0.0000% - - 0.000% - -
557SG 30,328,825 3.7974% 1,139,393 31,468,218 5.414% 61,683 1,703,575
560SG 10,805,161 1.3529% 405,928 11,211,089 5.414% 21,975 606,928
561SG 12,158,906 1.5224% 456,786 12,615,691 5.414% 24,729 682,968
562SG 2,737,244 0.3427% 102,833 2,840,077 5.414% 5,567 153,751
563SG 646,216 0.0809% 24,277 670,493 5.414% 1,314 36,298
566SG 75,343 0.0094% 2,830 78,173 5.414% 153 4,232
567SG 133,704 0.0167% 5,023 138,727 5.414% 272 7,510
568SG 1,390,226 0.1741% 52,228 1,442,454 5.414% 2,827 78,089
569SG 3,240,616 0.4057% 121,743 3,362,359 5.414% 6,591 182,026
570SG 8,433,799 1.0560% 316,841 8,750,640 5.414% 17,153 473,728
571SG 3,952,681 0.4949% 148,494 4,101,175 5.414% 8,039 222,023
572SG 33,532 0.0042% 1,260 34,792 5.414% 68 1,884
580CA 1,190,760 0.1491% 44,734 1,235,495 0.000% - -
5801D 163,889 0.0205% 6,157 170,046 100.000% 6,157 170,046
580OR 2,112,134 0.2645% 79,349 2,191,483 0.000% - -
580SNPD 8,369,391 1.0479% 314,421 8,683,813 4.971% 15,629 431,636
580UT 633,709 0.0793% 23,807 657,516 0.000% - -
580WA 91,708 0.0115% 3,445 95,154 0.000% - -
580WYP 90,030 0.0113% 3,382 93,412 0.000% - -
580WYU 94,844 0.0119% 3,563 98,407 0.000% - -
581SNPD 17,227,081 2.1569% 647,187 17,874,268 4.971% 32,169 888,455
582CA 58,112 0.0073% 2,183 60,295 0.000% - -
5821D 255,608 0.0320% 9,603 265,211 100.000% 9,603 265,211
5820R 356,986 0.0447% 13,411 370,397 0.000% - -
582SNPD (1,259) -0.0002% (47) (1,306) 4.971% (2) (65)
582UT 1,119,190 0.1401% 42,046 1,161,236 0.000% - -
582WA 86,091 0.0108% 3,234 89,325 0.000% - -
582WYP 609,738 0.0763% 22,907 632,645 0.000% - -
583CA 369,200 0.0462% 13,870 383,070 0.000% - -
5831D 591,103 0.0740% 22,207 613,310 100.000% 22,207 613,310
5830R 2,667,304 0.3340% 100,205 2,767,509 0.000% - -
583SNPD - 0.0000% - - 4.971% - -
583UT 4,328,743 0.5420% 162,622 4,491,365 0.000% - -
583WA 463,673 0.0581% 17,419 481,092 0.000% - -
583WYP 709,232 0.0888% 26,644 735,876 0.000% - -
583WYU 65,058 0.0081% 2,444 67,503 0.000% - -
585SNPD 228,326 0.0286% 8,578 236,903 4.971% 426 11,775
586CA 100,378 0.0126% 3,771 104,149 0.000% - -
5861D 100,525 0.0126% 3,777 104,302 100.000% 3,777 104,302
586OR 930,387 0.1165% 34,953 965,339 0.000% - -
586UT 555,159 0.0695% 20,856 576,015 0.000% - -
586WA 196,376 0.0246% 7,377 203,753 0.000% - -
586WYP 226,618 0.0284% 8,514 235,132 0.000% - -
586WYU 44,943 0.0056% 1,688 46,631 0.000%

Rocky Mountain Power
Exhibit No.48 Page 67 of 303 Page429
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
2020 Protocol FERC Spread
Idaho General Rate Case-December 2024
Pro Forma
Actual Pro Forma Pro Forma 12 Months Ending
12 Months Ended Pro Forma 12 Months Ending Adjustment Idaho December 2024 Idaho
2020P Indicator December 2023 %Of Total Adjustment December 2024 Idaho Allocation% Allocated Allocated
587CA 470,264 0.0589% 17,667 487,930 0.000% - -
5871D 863,381 0.1081% 32,435 895,816 100.000% 32,435 895,816
5870R 5,263,893 0.6591% 197,754 5,461,647 0.000% - -
587UT 6,280,388 0.7863% 235,942 6,516,330 0.000%
587WA 1,249,118 0.1564% 46,927 1,296,044 0.000% - -
587WYP 1,136,225 0.1423% 42,686 1,178,911 0.000% - -
587WYU 109,323 0.0137% 4,107 113,430 0.000% - -
588CA 2,743 0.0003% 103 2,846 0.000% - -
5881D 132,524 0.0166% 4,979 137,502 100.000% 4,979 137,502
5880R 74,406 0.0093% 2,795 77,201 0.000% - -
588SNPD 19,860,636 2.4867% 746,124 20,606,760 4.971% 37,087 1,024,276
588UT 783,370 0.0981% 29,430 812,799 0.000% - -
588WA 24,514 0.0031% 921 25,435 0.000% - -
588WYP 279,877 0.0350% 10,514 290,391 0.000%
588WYU 75,806 0.0095% 2,848 78,654 0.000% - -
589CA 14,036 0.0018% 527 14,563 0.000% - -
5891D 27,195 0.0034% 1,022 28,216 100.000% 1,022 28,216
5890R 62,790 0.0079% 2,359 65,149 0.000% - -
589UT 313,320 0.0392% 11,771 325,091 0.000% - -
589WA 14,051 0.0018% 528 14,579 0.000% - -
589WYP 71,311 0.0089% 2,679 73,990 0.000% - -
589WYU 10,424 0.0013% 392 10,816 0.000%
590CA 92,590 0.0116% 3,478 96,069 0.000% - -
5901D 18,871 0.0024% 709 19,580 100.000% 709 19,580
590OR 913,699 0.1144% 34,326 948,025 0.000% - -
590SNPD 2,894,000 0.3623% 108,722 3,002,722 4.971% 5,404 149,253
59OUT 887,088 0.1111% 33,326 920,414 0.000% - -
590WA 171,433 0.0215% 6,440 177,873 0.000% - -
590WYP 184,736 0.0231% 6,940 191,677 0.000% - -
591SNPD 2,198 0.0003% 83 2,281 4.971% 4 113
592CA 1,252,765 0.1569% 47,064 1,299,829 0.000% - -
5921D 383,733 0.0480% 14,416 398,149 100.000% 14,416 398,149
5920R 2,823,641 0.3535% 106,079 2,929,719 0.000% - -
592SNPD 2,449,568 0.3067% 92,025 2,541,593 4.971% 4,574 126,332
592UT 1,868,296 0.2339% 70,188 1,938,484 0.000% - -
592WA 730,928 0.0915% 27,460 758,388 0.000% - -
592WYP 911,931 0.1142% 34,259 946,190 0.000% - -
593CA 7,111,555 0.8904% 267,167 7,378,722 0.000% - -
5931D 3,837,027 0.4804% 144,149 3,981,177 100.000% 144,149 3,981,177
593OR 22,198,827 2.7794% 833,965 23,032,792 0.000% - -
593SNPD 2,506,235 0.3138% 94,154 2,600,389 4.971% 4,680 129,254
593UT 22,291,183 2.7910% 837,435 23,128,618 0.000% - -
593WA 4,964,909 0.6216% 186,522 5,151,430 0.000% -
593WYP 5,992,478 0.7503% 225,125 6,217,603 0.000% - -
593WYU 768,021 0.0962% 28,853 796,874 0.000% - -
594CA 557,777 0.0698% 20,955 578,731 0.000% - -
5941D 721,445 0.0903% 27,103 748,548 100.000% 27,103 748,548
5940R 5,291,483 0.6625% 198,790 5,490,273 0.000% - -
594SNPD 10,450 0.0013% 393 10,842 4.971% 20 539
594UT 10,066,997 1.2605% 378,197 10,445,194 0.000% -
594WA 1,234,585 0.1546% 46,381 1,280,966 0.000% - -
594WYP 636,632 0.0797% 23,917 660,549 0.000% - -
594WYU 176,696 0.0221% 6,638 183,334 0.000% - -
595SNPD 908,299 0.1137% 34,123 942,422 4.971% 1,696 46,844
595WYU 4,501 0.0006% 169 4,670 0.000% - -
596CA 57,998 0.0073% 2,179 60,177 0.000% - -
5961D 47,046 0.0059% 1,767 48,813 100.000% 1,767 48,813
5960R 579,376 0.0725% 21,766 601,142 0.000% - -
596UT 162,546 0.0204% 6,107 168,653 0.000% - -
596WA 97,984 0.0123% 3,681 101,665 0.000% - -
596WYP 266,396 0.0334% 10,008 276,404 0.000% - -
596WYU 77,541 0.0097% 2,913 80,454 0.000%
597CA 10,015 0.0013% 376 10,391 0.000% - -
5971D 24,487 0.0031% 920 25,406 100.000% 920 25,406
5970R 144,402 0.0181% 5,425 149,827 0.000% - -
597SNPD (116,610) -0.0146% (4,381) (120,991) 4.971% (218) (6,014)
597UT 249,217 0.0312% 9,363 258,579 0.000% - -
597WA 25,937 0.0032% 974 26,912 0.000% - -
597WYP 22,256 0.0028% 836 23,092 0.000% - -
597WYU 8,996 0.0011% 338 9,334 0.000% - -
598CA 2,562 0.0003% 96 2,659 0.000% - -
598OR 23,858 0.0030% 896 24,754 0.000% - -
598SNPD 2,474,430 0.3098% 92,959 2,567,390 4.971% 4,621 127,614
598WA 20,280 0.0025% 762 21,042 0.000% - -
901CN 1,899,543 0.2378% 71,362 1,970,905 4.289% 3,061 84,541
902CA 370,335 0.0464% 13,913 384,247 0.000% - -
902CN 692,894 0.0868% 26,031 718,924 4.289% 1,117 30,838
9021D 335,412 0.0420% 12,601 348,012 100.000% 12,601 348,012
902OR 1,425,560 0.1785% 53,555 1,479,115 0.000% - -
902UT 3,166,658 0.3965% 118,965 3,285,623 0.000%

Rocky Mountain Power
Exhibit No.48 Page 68 of 303 Page 4.2.10
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
2020 Protocol FERC Spread
Idaho General Rate Case-December 2024
Pro Forma
Actual Pro Forma Pro Forma 12 Months Ending
12 Months Ended Pro Forma 12 Months Ending Adjustment Idaho December 2024 Idaho
2020P Indicator December 2023 %Of Total Adjustment December 2024 Idaho Allocation% Allocated Allocated
902WA 797,670 0.0999% 29,967 827,637 0.000% - -
902WYP 849,416 0.1064% 31,911 881,327 0.000% - -
902WYU 173,018 0.0217% 6,500 179,518 0.000% - -
903CA 25,743 0.0032% 967 26,710 0.000% - -
903CN 26,485,925 3.3162% 995,023 27,480,948 4.289% 42,681 1,178,778
9031D 78,776 0.0099% 2,959 81,735 100.000% 2,959 81,735
903OR 463,918 0.0581% 17,428 481,347 0.000% - -
903UT 1,306,121 0.1635% 49,068 1,355,190 0.000% - -
903WA 232,268 0.0291% 8,726 240,993 0.000% - -
903WYP 133,008 0.0167% 4,997 138,005 0.000% - -
903WYU 28,952 0.0036% 1,088 30,039 0.000% - -
907CN - 0.0000% - - 4.289% - -
908CA 310 0.0000% 12 321 0.000% - -
908CN 2,747,899 0.3441% 103,233 2,851,132 4.289% 4,428 122,298
9081D - 0.0000% - - 100.000% - -
908OR 2,305,913 0.2887% 86,629 2,392,541 0.000%
9080THER 2,087 0.0003% 78 2,166 0.000% - -
908UT 2,894,617 0.3624% 108,745 3,003,362 0.000%
908WA 172,259 0.0216% 6,471 178,731 0.000% - -
908WYP 946,173 0.1185% 35,546 981,718 0.000% - -
909CN 1,970,846 0.2468% 74,041 2,044,887 4.289% 3,176 87,714
91OCN - 0.0000% - - 4.289% - -
9201D - 0.0000% - - 100.000% - -
920OR (605,298) -0.0758% (22,740) (628,038) 0.000% - -
920SO 83,721,457 10.4825% 3,145,247 86,866,704 5.333% 167,748 4,632,945
920UT (203,796) -0.0255% (7,656) (211,452) 0.000% - -
920WYP (508,082) -0.0636% (19,088) (527,169) 0.000% - -
921SO 47,902 0.0060% 1,800 49,701 5.333% 96 2,651
922SO (26,720,701) -3.3456% (1,003,843) (27,724,544) 5.333% (53,539) (1,478,659)
928CA 18,553 0.0023% 697 19,250 0.000% - -
9281D - 0.0000% - - 100.000% - -
9280R 83,232 0.0104% 3,127 86,358 0.000% - -
928SO 222,072 0.0278% 8,343 230,415 5.333% 445 12,289
92BUT - 0.0000% - - 0.000% - -
928WA 375,431 0.0470% 14,104 389,535 0.000% - -
928WYP 316,815 0.0397% 11,902 328,718 0.000% - -
929SO (29,777,583) -3.7283% (1,118,684) (30,896,267) 5.333% (59,664) (1,647,820)
935CA 70 0.0000% 3 73 0.000
9351D - 0.0000% - - 100.000% - -
935OR 67,405 0.0084% 2,532 69,937 0.000% - -
935SO 2,156,515 0.2700% 81,016 2,237,531 5.333% 4,321 119,336
935UT 11,000 0.0014% 413 11,413 0.000% - -
935WA - 0.0000% - - 0.000% - -
935WYP 3,136 0.0004% 118 3,253 0.000% - -
Utility Labor 497,189,340 62.25% 18,678,406 515,867,746 970,839 26,813,011
Ref 4.2
Capital/Non Utility 301,490,889 37.75% 11,326,408 312,817,297
Total Labor 798,680,229 100.00% 30,004,814 828,685,043

Rocky Mountain Power
Exhibit No.48 Page 69 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.3
Idaho General Rate Case-December 2024
Remove Non-Recurring Entries
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Remove reversal of prior period reserve 557 1 730,540 SG 5.4136% 39,549 4.3.1
Description of Adjustment:
This adjustment removes a reversal entry for an asset-under-construction reserve recorded in a prior period.This accounting reversal is
not an entry expected to occur in the Test Period.

Rocky Mountain Power
Exhibit No.48 Page 70 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.3.1
Idaho General Rate Case-December 2024
Remove Non-Recurring&Prior Period Entries
FERC
Account Description Amount Alloc REF
5570000 Remove reversal of prior period reserve (730,540) SG 4.3

Rocky Mountain Power
Exhibit No.48 Page 71 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.4
Idaho General Rate Case-December 2024
Outside Services Expense
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Outside Services Expense 923 1 689 ID Situs 689 4.4.1
Outside Services Expense 923 1 (11,341,874) SO 5.3334% (604,907) 4.4.1
Description of Adjustment:
In compliance with Idaho Order No.32196,this adjustment normalizes outside services expense for the 12 months ended December 2023 to a
3-year average(December 2021, December 2022,December 2023).

Rocky Mountain Power
Exhibit No.48 Page 72 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power Page 4.4.1
Idaho General Rate Case - December 2024
Outside Services Expense
Summary of Outside Services Expense by Year
Year Factor Total
CA 65,055
ID 1,060
OR 166,537
SO 26,349,474
UT 488,940
WA 7,126
WY 174,428
12 Months Ended December 2021 27,252,619
CA 55,340
ID 1,473
OR 2,656,613
SO 36,764,855
UT 1,040,358
WA 289
WY 597,014
12 Months Ended December 2022 41,115,943
CA 84,130
ID 232
OR (936,230)
SO 48,569,975
UT 526,998
WA 144
WY 957,602
12 Months Ended December 2023 49,202,851
Three-Year Average
Factor Total
CA 68,175
ID 922
OR 628,973
SO 37,228,101
UT 685,432
WA 2,520
WY 576,348
39,190,471
Adjustment from December 2023 Actuals
Factor Total
CA (15,955)
ID 689 Ref. 4.4
OR 1,565,203
SO (11,341,874) Ref. 4.4
UT 158,434
WA 2,376
WY (381,254)
(10,012,380)

Rocky Mountain Power
Exhibit No.48 Page 73 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.5
Idaho General Rate Case-December 2024
Generation Overhaul Expense
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Generation Overhaul Expense-Steam 510 1 (2,248,616) SG 5.4136% (121,732) 4.5.1
Generation Overhaul Expense-Other 553 1 347,865 SG 5.4136% 18,832 4.5.1
(1,900,751) (102,900)
Description of Adjustment:
This adjustment normalizes generation overhaul expenses in the 12 months ended December 2023 using a four-year average methodology. In
this adjustment,overhaul expenses from January 2020-December 2022 are restated in constant dollars to a December 2023 level using
industry specific indices and then those constant dollars are averaged.The actual overhaul costs for the 12 months ended December 2023 are
subtracted from the four-year average which results in this adjustment.

Rocky Mountain Power
Exhibit No.48 Page 74 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.5.1
Idaho General Rate Case -December 2024
Generation Expense Normalization
FUNCTION: STEAM
Restate to Constant
Period Overhaul Expense Dollars Constant Dollars
12 Months Ended Dec 2020 15,114,188 31.76% 19,914,896
12 Months Ended Dec 2021 23,365,541 21.15% 28,306,694
12 Months Ended Dec 2022 41,516,851 5.09% 43,630,085
12 Months Ended Dec 2023 33,615,380 0.00% 33,615,380
4 Year Average-Steam 31,366,764
12 Months Ended Dec 2023 Overhaul Expense-Steam 33,615,380 Ref.4.5.2
Adjustment (2,248,616) Ref.4.5
FUNCTION: OTHER
Restate to Constant
Period Overhaul Expense Dollars Constant Dollars
12 Months Ended Dec 2020 10,195,000 29.56% 13,208,921
12 Months Ended Dec 2021 3,562,241 21.88% 4,341,652
12 Months Ended Dec 2022 7,498,226 5.99% 7,947,231
12 Months Ended Dec 2023 8,035,448 0.00% 8,035,448
4 Year Average 8,383,313
12 Months Ended Dec 2023 Overhaul Expense-Other 8,035,448 Ref.4.5.2
Adjustment 347,865 Ref.4.5
Total Adjustment (1,900,751) Ref.4.5

Rocky Mountain Power
Exhibit No.48 Page 75 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.5.2
Idaho General Rate Case-December 2024
Generation Expense Normalization
Existing Units Yr. Ended Yr. Ended Yr. Ended Yr. Ended
December 2020 December 2021 December 2022 December 2023
Steam Production
Blundell - 1,654,068 115,571 159,960
Dave Johnston 359,914 4,664,223 4,263,380 5,997,044
Gadsby 201,004 822,044 290,466 524,439
Hunter 9,960,770 16,895 8,495,142 4,720,020
Huntington 21,183 860 7,767,274 9,887,042
Jim Bridger 304,569 8,319,155 10,563,621 9,695,947
Naughton 259,116 5,186,923 5,566,018 32,159
Wyodak - - 4,428,495 8,942
Cholla - - - -
Colstrip 2,113,000 1,582,111 26,883 -
Craig 1,199,000 336,671 - 2,286,466
Hayden 695,633 782,591 - 303,360
Subtotal -Steam 15,114,188 23,365,541 41,516,851 33,615,380 Ref 4.5.1
Total Steam Production 15,114,188 23,365,541 41,516,851 33,615,380
Other Production
Hermiston 3,623,128 916,758 3,046,969 1,635,600
Currant Creek 1,661,478 2,012,713 117,417 323,956
Lake Side 4,776,310 393,645 480,058 5,839,071
Gadsby Peakers - - - -
Chehalis 134,084 239,125 3,853,782 236,821
Total -Other Production 10,195,000 3,562,241 7,498,226 8,035,448 Ref 4.5.1
Grand Total 25,309,188 26,927,782 49,015,077 41,650,828

Rocky Mountain Power
Exhibit No.48 Page 76 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.5.3
Idaho General Rate Case-December 2024
Generation Expense Normalization
STEAM: December 2020 December 2021 December 2022 December 2023
Percentage Change to Dec 2023 31.76% 21.15% 5.09% 0.00%
OTHER: December 2020 December 2021 December 2022 December 2023
Percentage Change to Dec 2023 29.56% 21.88% 5.99% 0.00%

Rocky Mountain Power
Exhibit No.48 Page 77 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.6
Idaho General Rate Case-December 2024
Insurance Expense
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Adjust Injuries&Damages Expense to 3 yr.Avg. 925 1 (1,671,032,916) SO 5.3334% (89,122,788) 4.6.1
Adjust property damage expense to 3-year Avg.
Property Insurance-Transmission 924 3 70,873 ID Situs 70,873 4.6.2
Property Insurance-Idaho Distribution 924 3 - ID Situs - 4.6.2
Property Insurance-Non-T&D 924 3 - ID Situs - 4.6.2
Adjust Liability Insurance Premium 925 3 (70,920,522) SO 5.3334% (3,782,472) 4.6.3
Adjust Property Insurance Premium 924 3 (699,321) SO 5.3334% (37,298) 4.6.3
Adjustment to Rate Base:
Remove Injuries&Damages Reserve 2282 3 1,574,539,668 SO 5.3334% 83,976,422 4.6.1
Remove Injuries&Damages Reserve 2281 3 10,797,000 SO 5.3334% 575,847 4.6.1
Adjustment to Tax:
Schedule M SCHMDT 3 1,191,657,766 SO 5.3334% 63,555,817
Deferred Income Tax expense 41010 3 292,988,128 SO 5.3334% 15,626,214
Accumulated Deferred Income Tax Balance 190 3 (338,021,556) SO 5.3334% (18,028,025)
Description of Adjustment:
This adjustment normalizes injuries and damage expense to reflect a three year average of gross expense net of insurance using the cash
method,consistent with the method used in Docket No.PAC-E-21-07.Cash payments on significant events have been included in the self
retention average but capped at$10 million per fire event.The adjustment also recalculates the historical three-year average Idaho-allocated
property damage amount using the most recent three-year time period.The property insurance premiums in the base period have been
adjusted to those in the Company's most current renewal.The liability insurance premiums in the base period have been removed as the
Company proposes to recover those in the separate tariff for the insurance mechanism.

Rocky Mountain Power
Exhibit No.48 Page 78 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy Page 4.6.1
Rocky Mountain Power
Idaho General Rate Case-December 2024
Insurance Expense
Injuries and Damages 3 Year Average
Jan-21 to Dec-21 Jan-22 to Dec-22 Jan-23 to Dec-23 Total
Cash Cash Cash Cash
Cash paid on claims 2,247,095 55,741,174 635,200,805 693,189,073
Remove amounts not requested (53,160,341) (630,723,477) (683,883,819)
Net Paid 2,247,095 2,580,832 4,477,328 9,305,255
Third party insurance claim proceeds - 35,000,000 - 35,000,000
Remove amounts not requested - (35,000,000) - (35,000,000)
Net reimbursement from commercial insurance - - - -
Self-Retention Amount per Event - 10,000,000 32,113,241 42,113,241
Net Paid 51,418,496
Three-Year Average 17,139,499 Below
Adjustment Detail:
Included in Unadjusted Results
Net Accrued Expense 1,688,172,414
Three-Year Average-Cash Basis 17,139,499 Above
Regulatory Adjustment (1,671,032,916)
Ref 4.6
YE Balance
Dec-23
Injuries&Damages Reserve(FERC 2282) (1,574,539,668)
Insurance Expense Reserve(FERC 2281) (10,797,000)
Injuries&Damages Reserve (1,585,336,668)

Rocky Mountain Power
Exhibit No.48 Page 79 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Page 4.6.2
Rocky Mountain Power
Idaho General Rate Case-December 2024
Insurance Expense
Property Damage
Actual Losses(after deductible)
System
Transmission Idaho Distribution System Non-
Losses Losses T&D Losses
Deductible $1,000,000 $250,000 $1,000,000
January-December 2021 - - -
January-December 2022 - - -
January-December 2023 3,927,450 - -
Total 3,927,450 - -
3 Year Average 1,309,150 - -
Idaho Allocation Factor SG Situs SG
Idaho Allocation% 5.414% 100% 5.414%
December 2023-Idaho Allocated 3 Year Average 70,873 - -
Base Period December 2023 Amount - - -
Adjustment 70,873 - -
Ref.4.6 Ref.4.6 Ref.4.6

Rocky Mountain Power
Exhibit No.48 Page 80 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-December 2024
Insurance Expense
Adjust Base Period Property Insurance Premium to CY 2023/2024 Level
Remove Base Period Liability Insurance Premiums
Premium Included in Results
Renewal 12 Months Ended
2023/2024 Dec-23 Adjustment
Property Insurance Premium 5,521,349 6,220,669 (699,321) Ref 4.6
Excess Liability Insurance Premium 70,920,522 (70,920,522) Ref 4.6
Page 4.6.3

Rocky Mountain Power
Exhibit No.48 Page 81 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.7
Idaho General Rate Case-December 2024
Uncollectible Expense
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Uncollectible Expense 904 3 98,305 ID Situs 98,305 4.7.1
Regulatory Commission Exp 928 3 (52,347) ID Situs (52,347) 4.7.1
Description of Adjustment:
This adjusts the uncollectible expense to a three year average as ordered by the Commission in the Idaho General Rate Case No.PAC-E-10-
07.

Rocky Mountain Power
Exhibit No.48 Page 82 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.7.1
Idaho General Rate Case - December 2024
Revenue Sensitive Items & Uncollectible Expense
ID FERC Uncollectible
12 Months Ended Account 904 General Business Revenues Accounts %
Dec-21 959,315 294,310,009 0.326%
Dec-22 312,436 315,325,139 0.099%
Dec-23 508,012 308,428,655 0.165%
3 Year Historical Average 0.197%
Description Amount Reference
General Business Revenues 308,428,655
Average Uncollectible Rate 0.197%
Uncollectible Expense using average rate 606,316
12 ME December 2023 Uncollectible Expense 508,012
Adjustment to Reflect 3 Yr.Average 98,305 Ref 4.7
General Business Revenues 308,428,655
Adjusted General Business Revenues 282,255,157
Adjustments (26,173,498)
PUC Fees % 0.2000%
PUC Fees Expense (52,347) Ref 4.7

Rocky Mountain Power
Exhibit No.48 Page 83 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.8
Idaho General Rate Case-December 2024
Memberships and Subscriptions
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Remove Total Memberships and Subscriptions
Various 930 1 2,215,592 SO 5.3334% 118,166 4.8.1
Total ,2 5,5 66
Add Back 75%of National&Regional Memberships
Various 930 1 14,073 ID Situs 14,073 4.8.1
Various 930 1 1,417,199 SO 5.3334% 75,585 4.8.1
Total 1,431,272 89,658
Description of Adjustment:
This adjustment removes expenses in excess of Commission policy allowances as stated in Order No.29505. Per the Order,75 percent
of the amounts paid for national and regional trade organizations are included in regulated results.

Rocky Mountain Power
Exhibit No.48 Page 84 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.8.1
Idaho General Rate Case-December 2024
Memberships and Subscriptions
Account Factor Description Amount
Remove Total Memberships and Subscriptions in Account 930.2
930.2 SO Included in Unadjusted Results (2,215,592) Ref 4.8
930.2 IDU Included in Unadjusted Results - Ref 4.8
(2,215,592)
Allowed National and Regional Trade Memberships at 75% ID SO Total
930.2 SO American Clean Power - 326,563 326,563
930.2 SO American Council on Renewable Energy - 37,739 37,739
930.2 SO Associated Taxpayers of Idaho 600 - 600
930.2 SO Association of Edison Illuminating Companies - 9,022 9,022
930.2 SO Association of Idaho Cities 3,250 - 3,250
930.2 SO Blue Mountain Heritage Society - 1,000 1,000
930.2 SO Center for Climate and Energy Solutions - 10,161 10,161
930.2 SO Clean Power - 5,443 5,443
930.2 SO Council on State Taxation - 1,282 1,282
930.2 SO Edison Electric Institute - 1,120,633 1,120,633
930.2 SO Energy Systems Integration Group - 2,850 2,850
930.2 SO Four County Alliance of Southeast Idaho 2,500 - 2,500
930.2 SO Idaho Association of Counties 1,000 - 1,000
930.2 SO Idaho Economic Development Association 3,750 - 3,750
930.2 SO Intermountain Electrical Association - 9,500 9,500
930.2 SO National Joint Utilities - 11,750 11,750
930.2 SO North American Transmission Forum - 108,004 108,004
930.2 SO Northwest Public Power Association - 1,625 1,625
930.2 SO Pacific Northwest Utilities Conference Committee - 42,985 42,985
930.2 SO Regional Economic Development of Eastern Idaho 2,000 - 2,000
930.2 SO Renewable Energy Wildlife Institue - 19,000 19,000
930.2 SO Rexburg Chamber of Commerce 973 - 973
930.2 SO Rocky Mountain Electrical League - 22,500 22,500
930.2 SO The National Hydropower Association, Inc. - 43,564 43,564
930.2 SO UMS GROUP INC - 51,008 51,008
930.2 SO Utility Economic Development Association, Inc. - 500 500
930.2 SO Western Energy Institute - 14,220 14,220
930.2 SO Western LAMPAC - 4,100 4,100
930.2 SO Western Power Trading Forum - 43,801 43,801
930.2 SO Women's Energy Network - 2,100 2,100
930.2 SO Wyoming Taxpayers Association - 250 250
Grand Total 14,073 1,889,599 1,903,672
100% 75%
Allowed Memberships and Subscriptions 14,073 1,417,199 1,431,272
Ref 4.8 Ref 4.8 Ref 4.8

Rocky Mountain Power
Exhibit No.48 Page 85 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.9
Idaho General Rate Case-December 2024
Pension Non-service Expense
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Pension Non-Service Expense 926 3 7,652,665 SO 5.3334% 408,147 4.9.1
Post-Retirement Non-Service Exp. 926 3 646,341 SO 5.3334% 34,472 4.9.1
SERP Non-Service Expense 926 3 (2,796,797) SO 5.3334% (149,164) 4.9.1
5,502,209 293,455
Description of Adjustment:
Pursuant to Idaho Commission Order No.32196,this adjustment removes the 2023 accrual basis pension expense for the PacifiCorp
Retirement Plan(PRP)and replaces it with a 3-year average.Also,this adjustment walks forward the Post-Retirement Welfare Plan(PRW)
non-service expense to the 2023 forecast and removes the Supplemental Executive Retirement Plan(SERP)non-service expense.

Rocky Mountain Power
Exhibit No.48 Page 86 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 4.9.1
Idaho General Rate Case-December 2024
Pension Related Non-Service Expense
GL 554012 GL 554022 GL 554032
Pension Non-Service Post-Retirement Non- SERP Non-Service
Expense Service Expense Expense
Actual Actual Actual
Twelve Months Ended Twelve Months Ended Twelve Months Ended
Description December 2023 December 2023 December 2023 Total Actual FERC Acct Factor
Jan-2023 (863,290) (435,671) 233,066 (1,065,895) 926 SO
Feb-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Mar-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Apr-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
May-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Jun-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Jul-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Aug-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Sep-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Oct-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Nov-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Dec-2023 (617,216) (435,671) 233,066 (819,821) 926 SO
Total Actual (7,652,665) (5,228,054) 2,796,797 (10,083,922)
GL 554012 GL 554022 GL 554032
Pension Non-Service Post-Retirement Non- SERP Non-Service
Expense Service Expense Expense
Forecasted Forecasted Forecasted
Twelve Months Ending Twelve Months Ending Twelve Months Ending
Description December 2024 December 2024 December 2024 Total Forecast FERC Acct Factor
Jan-2024 (381,809) (381,809) 926 SO
Feb-2024 (381,809) (381,809) 926 SO
Mar-2024 (381,809) (381,809) 926 SO
Apr-2024 (381,809) (381,809) 926 SO
May-2024 (381,809) (381,809) 926 SO
Jun-2024 (381,809) (381,809) 926 SO
Jul-2024 (381,809) (381,809) 926 SO
Aug-2024 (381,809) (381,809) 926 SO
Sep-2024 (381,809) (381,809) 926 SO
Oct-2024 (381,809) (381,809) 926 SO
Nov-2024 (381,809) (381,809) 926 SO
Dec-2024 (381,809) (381,809) 926 SO
Total Forecasted (4,581,713) (4,581,713)
Total Incremental Change 7,652,665 646,341 (2,796,797) 5,502,209
Ref 4.9 Ref 4.9 Ref 4.9 Ref 4.9

Rocky Mountain Power
Exhibit No.48 Page 87 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.10
Idaho General Rate Case-December 2024
Incremental O&M
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense
Remove Base Period Expenses
Distribution O&M Expense 580 1 (1,410,062) ID Situs (1,410,062) 4.10.1
Add Test Period Expenses
Distribution O&M Expense 580 3 1,970,000 ID Situs 1,970,000 4.10.1
Distribution O&M Expense 593 3 691,776 ID Situs 691,776 4.10.1
Description of Adjustment:
This adjustment increases the level of operations and maintenance expense for Wildland Fire mitigation efforts and Distribution
corrective maintenance to the pro forma 12 ME December 2024 amount.

Rocky Mountain Power
Exhibit No.48 Page 88 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 4.10.1
Idaho General Rate Case-December 2024
Incremental O&M
12 ME December 2023 12 ME December 2024
Expenses Allocation Total Company Total Company
December 2023 Actuals ID 1,410,062
Distribution
Risk Modeling&Drivers ID 650,000
Situational Awareness ID 220,000
Field Operations&Work Practices ID 880,000
PSPS Program ID 50,000
WMP Engagement&Plan Development ID 170,000
Total 1,410,062 1,970,000 Ref.4.10
Incremental Distribution Corrective Maintenance ID 691,776 Ref.4.10
Distribution O&M 1,410,062 Ref.4.10 2,661,776

Rocky Mountain Power
Exhibit No.48 Page 89 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
5 . NET POWER COST
ADJUSTMENTS

Rocky Mountain Power
Exhibit No.48 Page 90 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E.McCoy Page 5.0 Total
Net Power Cost Adjustments(Tab 5)
TOTAL
5.1 5.2 0 0 0 0
BOSR,WRAP Fees
&COSR Fees
Total Normalized Net Power Costs Materials 0 0 0 0
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3lnterdepartmental - - - - - - -
4 Special Sales 4,644,003 4,644,003 - - - - -
5 Other Operating Revenues -
6 Total Operating Revenues 4,644,003 4,644,003 -
7
8 Operating Expenses:
9 Steam Production 7,060,847 7,060,847 - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply (10,775,945) (10,774,719) (1,225) - - - -
13 Transmission 1,496,052 1,496,052 - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service&Info - - - - - - -
17 Sales - - - - - - -
18 Administrative&General - - - - - - -
19 Total O&M Expenses (2,219,045) (2,217,820) (1,225) - - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal 1,375,808 1,375,562 246 - - - -
24 State 311,582 311,527 56 - - - -
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense - - - - - - -
28 Total Operating Expenses: (531,655) (530,731) (924) - - - -
29
30 Operating Rev For Return: 5,175,658 5,174,734 924 - - - -
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax - - - - - - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: - - - - - - -
56
57 Total Rate Base: - - - - - - -
58
59
60 Estimated ROE impact 1.168% 1.168% 0.000% 0.000% 0.000% 0.000% 0.000%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 6,863,048 6,861,823 1,225 - - - -
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
691nterest - - - - - - -
70 Schedule"M"Additions - - - - - - -
71 Schedule"M"Deductions - - - - - - -
72 Income Before Tax 6,863,048 6,861,823 1,225 - - - -
73
74 State Income Taxes 311,582 311,527 56 - - - -
75
76 Taxable Income 6,551,466 6,550,296 1,170
77
78 Federal Income Taxes 1,375,808 1,375,562 246 - - - -

Rocky Mountain Power
Exhibit No.48 Page 91 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 5.1
Idaho General Rate Case-December 2024
Net Power Cost Adjustment
TOTAL 2020 P IDAHO
ACCOUNT Type COMPANY Factor FACTOR% ALLOCATED REF#
Adjustment to Revenue:
Sales for Resale(Account 447)
Existing Firm PPL 447NPC 3 SG 5.4136% 5.1.1
Existing Firm UPL 447NPC 3 SG 5.4136% 5.1.1
Post-Merger Firm 447NPC 3 85,214,592 SG 5.4136% 4,613,208 5.1.1
Non-Firm 447NPC 3 521,838 SE 5.9012% 30,795 5.1.1
Total Sales for Resale 85,736,429 4,644,003
Adjustment to Expense:
Purchased Power(Account 555)
Existing Firm Demand PPL 555NPC 3 29,040,338 SG 5.4136% 1,572,138 5.1.1
Existing Firm Demand UPL 555NPC 3 258,996 SG 5.4136% 14,021 5.1.1
Existing Firm Energy 555NPC 3 67,871,786 SE 5.9012% 4,005,273 5.1.1
Post-merger Firm 555NPC 3 (280,321,942) SG 5.4136% (15,175,610) 5.1.1
Post-merger Firm-Situs 555NPC 3 (15,332,109) UT Situs - 5.1.1
Secondary Purchases 555NPC 3 28,140,861 SE 5.9012% 1,660,658 5.1.1
Seasonal Contracts 555NPC 3 - SG 5.4136% - 5.1.1
Other Generation 555NPC 3 - SG 5.4136% - 5.1.1
Total Purchased Power Adjustments: (170,342,070) (7,923,520)
Wheeling Expense(Account 565)
Existing Firm PPL 565NPC 3 18,876,347 SG 5.4136% 1,021,897 5.1.1
Existing Firm UPL 565NPC 3 - SG 5.4136% - 5.1.1
Post-merger Firm 565NPC 3 20,207,792 SG 5.4136% 1,093,976 5.1.1
Non-Firm 565NPC 3 (10,503,237) SE 5.9012% (619,821) 5.1.1
Total Wheeling Expense Adjustments: 28,580,902 1,496,052
Fuel Expense(Accounts 501,503,547)
Fuel-Overburden Amortization-Idaho 501 NPC 3 (60,594) ID Situs (60,594) 5.1.1
Fuel-Overburden Amortization-Wyoming 501 NPC 3 (153,539) WY Situs - 5.1.1
Fuel Consumed-Coal 501NPC 3 120,184,502 SE 5.9012% 7,092,369 5.1.1
Fuel Consumed-Gas 501 NPC 3 5,738,857 SE 5.9012% 338,663 5.1.1
Steam from Other Sources 503NPC 3 (5,246,208) SE 5.9012% (309,591) 5.1.1
Natural Gas Consumed 547NPC 3 (39,952,633) SE 5.9012% (2,357,698) 5.1.1
Simple Cycle Combustion Turbines 547NPC 3 14,544,032 SE 5.9012% 858,277 5.1.1
Cholla/APS Exchange 501 NPC 3 - SE 5.9012% - 5.1.1
Total Fuel Expense Adjustments: 95,054,416 5,561,426
Total Power Cost Adjustment (132,443,181) (5,510,044)
Post-merger Firm Type 1 555NPC 1 (49,607,394) SG 5.4136% (2,685,564) 5.1.1
Reasonable Energy Price for QF's:
System assignment to Situs 555NPC 3 (2,467,021) SG 5.4136% (133,556) 5.1.4
Situs assignment to California 555NPC 3 - CA Situs 5.1.4
Situs assignment to Oregon 555NPC 3 341,099 OR Situs 5.1.4
Situs assignment to Washington 555NPC 3 - WA Situs 5.1.4
Situs assignment to Idaho 555NPC 3 1,467,341 ID Situs 1,467,341 5.1.4
Situs assignment to Utah 555NPC 3 72,860 UT Situs - 5.1.4
Situs assignment to Wyoming 555NPC 3 585,721 WY Situs - 5.1.4
- 1,333,785
Description of Adjustment:
This net power cost adjustment normalizes power costs by adjusting sales for resale,purchased power,wheeling and fuel in a manner consistent
with the contractual terms of sales and purchase agreements,and normal hydro and temperature conditions for the 12 month period ending
December 2025.The Aurora study for this adjustment is based on temperature adjusted normalized loads for the 12 months ended December
2023.

Rocky Mountain Power
Exhibit No.48 Page 92 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-December 2024
Net Power Cost Adjustment
(1) (2) (3) (4) (5) (6) (7)
Total Remove Non-NPC/ Unadjusted Type 1 Type 1 Type 3 Type 3 2020P
Account NPC Mechanism NPC Adjustments Normalized NPC Pro Forma NPC Adjustment Protocol
Description FERC Account (B Tabs) Accruals (1)+(2) (3)+(4) (6)-(5) Factor
Sales for Resale(Account 447)
Existing Firm Sales PPL 447.12 - - - - - - - SG
Existing Firm Sales UPL 447.122 - - - - - - - SG
Post-merger Firm Sales 447.13,.14,.20,.61,.62 176,728,203 - 176,728,203 - 176,728,203 261,942,794 85,214,592 SG
Non-firm Sales 447.5 (521,838) - (521,838) - (521,838) - 521,838 SE
Transmission Services 447.9 70,083 (70,083) - - - - - S
On-system Wholesale Sales 447.1 15,938,082 (15,938,082) S
Total Revenue Adjustments 192,214,53C (16,008,165) 176,206,365 176,206,365 261,942,794 85,736,429
Purchased Power(Account 555)
Existing Firm Demand PPL 555.66 - - - - - 29,040,338 29,040,338 SG
Existing Firm Demand UPL 555.68 - - - - - 258,996 258,996 SG
Existing Firm Energy 555.65,555.69 - - - - - 67,871,786 67,871,786 SE
Post-merger Firm 555.26,.55,.59,.61,.62,.63,.64,.67,.8 1,463,659,200 - 1,463,659,200 - 1,463,659,200 1,133,729,864 (329,929,336) SG
Post-merger Firm-Situs 555.27 15,332,109 - 15,332,109 - 15,332,109 - (15,332,109) Situs
Secondary Purchases 555.7,555.25 (28,140,861) - (28,140,861) - (28,140,861) - 28,140,861 SE
NPC Deferral Mechanism 555.57 (521,199,290) 521,199,290 - - - - - OTHER
Seasonal Contracts - - - - - - - SG
Wind Integration Charge - - - - - - - SG
RPS Compliance Purchases 555.22,555.23,555.24 8,193,990 (8,193,990) - - - - - OTHER
SPA Regional Adjustments 555.11,555.12,555.133 - - - - - - - S
Post-merger Firm Type 1 (49,607,394) (49,607,394) 49,607,394 SG
Total Purchased Power Adjustment 937,845,14E 513,005,299 1,450,850,44E (49,607,394) 1,401,243,054 1,230,900,984 (170,342,070)
Wheeling(Account 565)
Existing Firm PPL 565.26 - - - - - 18,876,347 18,876,347 SG
Existing Firm UPL 565.27 - - - - - - - SG
Post-merger Firm 565.0,565.46,565.1 140,364,479 - 140,364,479 - 140,364,479 160,572,270 20,207,792 SG
Non-firm 565.25 24,777,425 24,777,425 24,777,425 14,274,189 (10,503,237) SE
Total Wheeling Expense Adjustment 165,141,904 165,141,904 165,141,904 193,722,80E 28,580,902
Fuel Expense(Accounts 501,503 and 547)
Fuel-Overburden Amortization-Idaho 501.12 60,594 - 60,594 - 60,594 - (60,594) ID
Fuel-Overburden Amortization-Wyoming 501.12 153,539 - 153,539 - 153,539 - (153,539) WY
Fuel Consumed-Coal 501.1 557,049,644 - 557,049,644 - 557,049,644 677,234,146 120,184,502 SE
Fuel Consumed-Gas 501.35 70,132,675 - 70,132,675 - 70,132,675 75,871,532 5,738,857 SE
Steam From Other Sources 503 10,794,276 - 10,794,276 - 10,794,276 5,548,069 (5,246,208) SE
Natural Gas Consumed 547.1 485,922,245 - 485,922,245 - 485,922,245 445,969,612 (39,952,633) SE
Simple Cycle Combustion Turbines 547.1 583,133 - 583,133 - 583,133 15,127,165 14,544,032 SE
Cholla/APS Exchange 501.1 0 - - - - - - SE
Fuel Regulatory Costs Deferral and Amort 501.15 0 - - - - - - S
Fuel Regulatory Costs Deferral and Amort 501.15 684,025 (684,025) - - - - - SE
Miscellaneous Fuel Costs 501.0,.2,.3,.4,.45,.5,.51 21,133,674 (21,133,674) - - - - - SE
Miscellaneous Fuel Costs-Cholla 501.2,501.45 0 SE
Total Fuel Expense 1,146,513,80E (21,817,699) 1,124,696,10E 1,124,696,10E 1,219,750,523 95,054,416
Net Power Cost 2,057,286,327 507,195,766 2,564,482,093 (49,607,394) 2,514,874,70C 2,382,431,51E (132,443,181)
Ref 5.1 Ref 5.1.3 Ref 5.1
Page 5.1.1

Rocky Mountain Power
Exhibit No.48 Page 93 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy Page 5.1.2
Rocky Mountain Power Study Results
Idaho General Rate Case-December 2024 MERGED PEAK/ENERGY SPLIT
Net Power Cost Adjustment ($)
Period Ending
Dec-25
Merged Pre-Merger Pre-Merger
1/2025-12/2025 Demand Energy Non-Firm Post-Merger
SPECIAL SALES FOR RESALE
Pacific Pre Merger - -
Post Merger 261,942,794 261,942,794
Utah Pre Merger - -
NonFirm Sub Total - -
TOTAL SPECIAL SALES 261,942,794 - - - 261,942,794
PURCHASED POWER&NET INTERCHANGE
BPA Peak Purchase
Pacific Capacity
Mid Columbia 96,801,125 29,040,338 67,760,788
Misc/Pacific - - -
Q.F.Contracts/PPL 130,776,554 - - 130,776,554
Small Purchases west - -
------------------------------------------------ ----------------- ----------------- ----------------- ----------------- -----------------
Pacific Sub Total 227,577,679 29,040,338 67,760,788 - 130,776,554
Gemstate - -
GSLM - -
QF by State UPL 178,838,068 258,996 110,998 178,468,073
IPP Layoff - - -
Small Purchases east - -
UP&L to PP&L - - -
Utah Sub Total 178,838,068 258,996 110,998 - 178,468,073
Appaloosa 1A Solar 10,292,182 - 10,292,182
Appaloosa 1B Solar 6,861,455 - 6,861,455
Castle Solar UoU - - -
Castle Solar IHC - - -
Cedar Springs Wind 11,723,272 - 11,723,272
Cedar Springs Wind III 8,908,094 - 8,908,094
Cedar Springs Wind IV 35,181,067 - 35,181,067
Combine Hills Wind - - -
Cove Mountain Solar 3,802,638 - 3,802,638
Cove Mountain Solar II 9,387,257 - 9,387,257
Deseret Purchase - - -
Eagle Mountain-UAMPS/UMPA - - -
Elektron Solar 20yr - - -
Elektron Solar 25yr - - -
Graphite Solar 6,197,453 - 6,197,453
Hermiston Purchase - - -
Horseshoe Solar 6,072,682 - 6,072,682
Hunter Solar 6,980,641 - 6,980,641
Hurricane Purchase - - -
MagCorp Buythrough - - -
MagCorp Reserves - - -
Milican Solar 2,973,753 - 2,973,753
Milford Solar 6,870,872 - 6,870,872
Nucor 7,129,800 - 7,129,800
Old Mill Solar - - -
Monsanto Reserves 20,600,000 - 20,600,000
Pavant III Solar - - -
PGE Cove 164,065 - 164,065
Prineville Solar 1,981,228 - 1,981,228
Rocket Solar 6,473,420 - 6,473,420
Sigurd Solar 5,858,273 - 5,858,273
Soda Lake Geothermal - - -
Three Buttes Wind 20,425,527 - 20,425,527
Top of the World Wind 36,016,304 - 36,016,304
Wolverine Creek Wind 10,564,645 - 10,564,645
Faraday B Solar 7,312,704 - 7,312,704
Hornshadow,I Solar 4,732,093 - 4,732,093
Hornshadow,II Solar 9,470,203 - 9,470,203
Green River Energy Center - - -
Anticline Wind 17,940,049 - 17,940,049
Boswell Springs Wind 33,509,492 - 33,509,492
Two River Wind LLC - - -
Cedar Creek 20,742,033 - 20,742,033
UT Schedule Adjustment (41,924,762) 0 (41,924,762)
OR Schedule 126 CSP - 0 -
Rush lake_BESS - 0 -
Fremont Solar_BESS - 0 -
Green River Energy Center_BESS - 0 -
Umpqua Storage Placeholder 0 0 0
0
Total Short Term Firm Purchases&Total 1 548,238,797 0 548,238,797

Rocky Mountain Power
Exhibit No.48 Page 94 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy Page 5.1.3
Rocky Mountain Power Study Results
Idaho General Rate Case-December 2024 MERGED PEAK/ENERGY SPLIT
Net Power Cost Adjustment ($)
Period Ending
Dec-25
Merged Pre-Merger Pre-Merger
1/2025-12/2025 Demand Energy Non-Firm Post-Merger
New Firm Sub Total 824,485,238 - - - 824,485,238
Integration Charge - -
Non Firm Sub Total - -
----------------- ----------------- ----------------- ----------------- -----------------
TOTAL PURCHASED PW&NET INT. 1,230,900,984 29,299,334 67,871,786 - 1,133,729,864
WHEELING&U.OF F.EXPENSE
Pacific Firm Wheeling and Use of Facilities 18,876,347 18,876,347
Utah Firm Wheeling and Use of Facilities - -
Post Merger 160,572,270 160,572,270
Nonfirm Wheeling 14,274,189 14,274,189
TOTAL WHEELING&U.OF F.EXPENSE 193,722,805 18,876,347 - 14,274,189 160,572,270
THERMAL FUEL BURN EXPENSE
Colstrip 20,409,661 20,409,661
Craig 20,301,172 20,301,172
Dave Johnston 52,461,316 52,461,316
Hayden 10,300,354 10,300,354
Hunter 239,968,968 239,968,968
Huntington 172,065,535 172,065,535
Jim Bridger 106,868,456 106,868,456
Naughton 33,496,936 33,496,936
Wyodak 21,361,749 21,361,749
Chehalis 87,932,300 87,932,300
Currant Creek 55,178,984 55,178,984
Gadsby 24,023,980 24,023,980
Gadsby CT 15,127,165 15,127,165
Hermiston 33,946,374 33,946,374
Jim Bridger-Gas 75,876,545 75,876,545
Lake Side 1 90,958,233 90,958,233
Lake Side 2 86,522,692 86,522,692
Naughton-Gas 15,554,484 15,554,484
Gas Physical (2,287,887) (2,287,887)
Gas Swaps 8,201,542 8,201,542
Clay Basin Gas Storage (1,574,818) (1,574,818)
Pipeline Reservation Fees 47,508,715 47,508,715
------------------ ----------------- ----------------- ------------------ ------------------
TOTAL FUEL BURN EXPENSE 1,214,202,454 - - 1,214,202,454 -
OTHER GENERATION EXPENSE
Blundell 5,548,069 5,548,069
TOTAL OTHER GEN.EXPENSE 5,548,069 - - 5,548,069 -
--------------------- --------------------------------------------------------------------------------
--------------------- --------------------------------------------------------------------------------
NET POWER COST 2,382,431,518 48,175,680 67,871,786 1,234,024,711 1,032,359,340
--------------------- --------------------------------------------------------------------------------
--------------------- --------------------------------------------------------------------------------

Rocky Mountain Power
Exhibit No.48 Page 95 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-December 2024
Net Power Cost Adjustment
Prior to state Allocation Post Allocation
Total Company CA OR WA ID UT WY
(2,467,021) 0 341,099 0 1,467,341 72,860 585,721
REP Adjustments
111/2025 211/2025 311/2025 4/1/2025 5/112025 6/112025 7/112025 811/2025 9/1/2025 10/1/2025 1111/2025 12/1/2025 Total
WY J Bar Ranch ($17) $0 $19 $8 $11 ($35) $7 $4 $11 $66 $0 $0 $75
WY BLM-Rawlins Wind $33,901 $35,422 $31,782 $60,762 $63,560 $55,486 $51,487 $44,900 $29,629 $59,791 $57,672 $61,255 $585,646
ID CDM Hydro-Felt $33,901 $35,422 $31,782 $60,762 $63,560 $55,486 $51,487 $44,900 $29,629 $59,791 $57,672 $61,255 $585,646
ID Bell Mtn(JakeAmy) $2,405 $2,749 $2,458 $3,294 $4,845 $2,716 $1,182 ($587) $5,400 $2,064 $4,662 $5,500 $36,688
ID Nicholson Sunnybar Ranch $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OR Loyd Fery $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
WA Yakima Tieton(Cowiche) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
WA Yakima Tieton(Orchards) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ID Commercial Energy Mgmt. $1,957 $4,206 $5,997 $5,354 $2,724 $2,495 $1,447 $3,879 $8,085 $7,736 $4,652 $5,927 $54,458
ID Georgetown Irrigation $6,653 $6,846 $7,015 $7,455 $6,656 ($3,664) ($8,673) ($11,040) ($1,009) $9,329 $8,756 $11,496 $39,821
ID Mink Creek Hydro ($6,622) ($7,403) ($8,588) $8,432 $50,577 $60,317 $42,325 $25,218 $9,494 $12,347 $2,608 $621 $189,326
ID Dry Creek ($3,692) ($5,766) ($8,305) $472 $30,430 $68,911 $65,000 $24,690 $8,350 $18,303 $10,471 $8,931 $217,794
OR Middle Fork Irrigation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Birch Crk Hydro/Birch
ID Power $2,977 $17,311 $36,508 $33,053 $31,068 $30,939 $30,731 $27,621 $18,390 $46,620 $39,977 $24,483 $339,677
ID OJ Power Company $418 $56 $221 $3,247 ($1,106) $1,101 ($125) ($2,049) ($640) $932 $965 $910 $3,931
CA Hayward Paul Luckey $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
WY Exxon Mobile(Shute) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OR Three Sisters Irrigation Dist. $0 ($2,875) $746 $4,615 $2,685 $2,590 ($5,763) $807 $2,703 $3,073 $2,629 ($262) $10,949
OR Galesville Dam ($1,833) ($314) $5,422 $11,501 $9,138 $7,995 ($5,339) ($10,811) ($6,005) $1,861 ($3,489) ($3,052) $5,074
OR Lacomb Irrigation Dist. $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
UT Kennecott(Refinery) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
UT Kennecott(Smelter) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OR Skysol Solar $109,039 $49,370 $107,263 $102,799 $97,471 $286,729 ($111,764) ($298,235) ($263,173) $88,661 $75,747 $81,170 $325,076
UT Tesoro $11,482 $13,584 $12,351 $4,793 $1,636 $1,621 $58 $1,461 $4,834 $3,205 $6,129 $11,706 $72,860
Page 5.1.4

Rocky Mountain Power
Exhibit No.48 Page 96 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 5.2
Idaho General Rate Case -December 2024
BOSR,WRAP Fees &COSR Fees Materials
TOTAL I DAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
BOSR Fee 557 3 0 SG 5.4136% - 5.2.1
WRAP Fee 557 3 (82,820) SG 5.4136% (4,484) 5.2.1
COSR Materials 557 3 60,186 SG 5.4136% 3,258 5.2.1
(22,634) (1,225)
Description of Adjustment:
This adjustment adds three fees to O&M costs. The first cost(No adjustment needed) is for EIM Board of State Regulators
(BOSR). The primary function of the BOSR is to provide a forum for state regulators to learn about the Western Energy
Imbalance Market(EIM), EIM Governing Body and related ISO developments that may be relevant to their jurisdictional
responsibilities. Secondly, given the recent trend in decommissioning coal plants and increasing renewable integration, the
Resource Adequacy group is working to coordinate activities related to a comprehensive review of resource adequacy in
the NWPP region, through the development and implementation of a Western Resource Adequacy Program (WRAP). The
third fee is regarding the COSR(Committee of State Regulators) Material Fees which are related to the implementation of
the WRAP Program.

Rocky Mountain Power
Exhibit No.48 Page 97 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 5.2.1
Idaho General Rate Case-December 2024
BOSR,WRAP Fees&COSR Fees Materials
12 ME December Forecasted
Incremental O&M 2023 December 2024 Adjustment
EIM Board of State Regulators(BOSR) $ 87,654 $ 87,654 $ -
Western Resource Adequacy Program(WRAP) $ 1,437,178 $ 1,354,358 $ (82,820)
COSR Materials $ - $ 60,186 $ 60,186
$ 1,524,832 $ 1,502,198 $ (22,634) Ref 5.2

Rocky Mountain Power
Exhibit No.48 Page 98 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
6 . DEPRECIATION &
AMORTIZATION
ADJUSTMENTS

Rocky Mountain Power
Exhibit No.48 Page 99 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E.McCoy Page 6.0 Total
Depreciation&Amortization(Tab 6)
TOTAL
6.1 6.2 6.3 6.4 0 0
Depreciation& Depreciation&
Amortization Amortization Hydro Decommissioning
Total Normalized Expense Reserve Decommissioning Cost 0 0
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3lnterdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service&Info - - - - - - -
17 Sales - - - - - - -
18 Administrative&General
19 Total O&M Expenses - - - - - - -
20 Depreciation 4,326,553 4,326,553 - - - - -
21 Amortization 2,492,210 121,575 - - 2,370,635 - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (1,452,854) (891,698) - (4,863) (556,292) - -
24 State (329,031) (201,945) - (1,101) (125,985) - -
25 Deferred Income Taxes 105,383 - - 5,965 99,418 - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense
28 Total Operating Expenses: 5,142,261 3,354,484 0 1,787,777
29
30 Operating Rev For Return: (5,142,261) (3,354,484) (0) (1,787,777)
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits (152,745) - - - (152,745) - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant: (152,745) (152,745)
45
46 Deductions:
47 Accum Prov For Deprec (4,038,264) - (4,062,524) 24,260 - - -
48 Accum Prov For Amort (111,116) - (111,116) - - - -
49 Accum Def Income Tax 744,542 - - 62,263 682,280 - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions (2,217,890) - - - (2,217,890) - -
54
55 Total Deductions: (5,622,728) (4,173,641) 86,523 (1,535,610)
56
57 Total Rate Base: (5,775,473) - (4,173,641) 86,523 (1,688,355) - -
58
59
60 Estimated ROE impact -1.185% -0.757% -0.013% 0.000% -0.409% 0.000% 0.000%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (6,818,762) (4,448,128) - - (2,370,635) - -
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule"M"Additions (24,260) - - (24,260) - - -
71 Schedule"M"Deductions 404,359 404,359
72 Income Before Tax (7,247,381) (4,448,128) - (24,260) (2,774,994) - -
73
74 State Income Taxes (329,031) (201,945) - (1,101) (125,985) - -
75
76 Taxable Income (6,918,350) (4,246,183) (23,158) (2,649,009) - -
77
78 Federal Income Taxes (1,452,854) (891,698) (4,863) (556,292) - -

Rocky Mountain Power
Exhibit No.48 Page 100 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 6.1
Idaho General Rate Case-December 2024
Depreciation&Amortization Expense
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Steam Production 403SP 2 1,259,250 SG 5.4136% 68,171
Steam Production 403SP 2 - SG 5.4136% -
Hydro Production 403HP 2 SG-P 5.4136%
Hydro Production 403HP 2 SG-U 5.4136%
Hydro Production 403HP 2 SG-P 5.4136% -
Other Production 403OP 2 772,570 SG 5.4136% 41,824
Other Production 403OP 2 1,581,247 SG-W 5.4136% 85,603
Transmission 403TP 2 783,320 SG 5.4136% 42,406
Distribution-California 403364 2 - CA Situs -
Distribution-Oregon 403364 2 OR Situs
Distribution-Washington 403364 2 WA Situs
Distribution-Utah 403364 2 UT Situs
Distribution-Idaho 403364 2 ID Situs
Distribution-Wyoming 403364 2 WY Situs
Distribution-Wyoming 403364 2 WY Situs
General Plant-California 403GP 2 CA Situs
General Plant-Oregon 403GP 2 OR Situs
General Plant-Washington 403GP 2 WA Situs
General Plant-Utah 403GP 2 UT Situs
General Plant-Idaho 403GP 2 ID Situs
General Plant-Wyoming 403GP 2 WY Situs -
General Plant 403GP 2 484,433 SO 5.3334% 25,837
General Plant 403GP 2 3,463 SG 5.4136% 187
General Plant 403GP 2 - SE 5.9012% -
General Plant 403GP 2 - WY Situs -
Intangible Plant 404IP 2 196,093 SO 5.3334% 10,458
Intangible Plant 4041P 2 - SG 5.4136% -
Intangible Plant 4041P 2 UT Situs
Intangible Plant 4041P 2 WY Situs
Intangible Plant 4041P 2 OR Situs
Intangible Plant 4041P 2 CN 4.2894%
Total 5,080,376 274,487 6.1.1
Steam Production 403SP 3 1,837,059 SG 5.4136% 99,452
Steam Production 403SP 3 - SG 5.4136% -
Hydro Production 403HP 3 1,927,136 SG-P 5.4136% 104,328
Hydro Production 403HP 3 391,753 SG-U 5.4136% 21,208
Hydro Production 403HP 3 - SG-P 5.4136% -
Other Production 403OP 3 - SG 5.4136% -
Other Production 403OP 3 21,223,007 SG-W 5.4136% 1,148,936
Transmission 403TP 3 48,385,734 SG 5.4136% 2,619,428
Distribution-California 403364 3 - CA Situs -
Distribution-Oregon 403364 3 OR Situs
Distribution-Washington 403364 3 WA Situs
Distribution-Utah 403364 3 UT Situs
Distribution-Idaho 403364 3 ID Situs
Distribution-Wyoming 403364 3 WY Situs
General Plant-California 403GP 3 CA Situs
General Plant-Oregon 403GP 3 OR Situs
General Plant-Washington 403GP 3 WA Situs
General Plant-Utah 403GP 3 UT Situs
General Plant-Idaho 403GP 3 ID Situs
General Plant-Wyoming 403GP 3 WY Situs -
General Plant 403GP 3 1,296,967 SO 5.3334% 69,172
General Plant 403GP 3 - SG 5.4136% -
Mining Plant 403MP 3 - SE 5.9012% -
Intangible Plant 4041P 3 2,083,407 SO 5.3334% 111,116
Intangible Plant 4041P 3 - SE 5.9012% -
Intangible Plant 4041P 3 SG 5.4136%
Intangible Plant 4041P 3 WY Situs
Intangible Plant 4041P 3 SG-P 5.4136%
Total 77,145,062 4,173,641 6.1.1
Description of Adjustment:
This adjustment enters into the test period results depreciation and amortization expense for the major plant additions added to
rate base in adjustment 8.5.

Rocky Mountain Power
Exhibit No.48 Page 101 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case - December 2024
Incremental Depreciation Expense
Jan23 to Dec23 Incremental Jan24 to Dec24 Incremental
Plant Depreciation Depreciation Plant Additions Expense on Depreciation Plant Additions Expense on
Description Account Account Factor Rate Included in Adj Months Plant Adds. Rate Included in Adj Months Plant Adds.
Steam Production Plant:
Various 312 403SP SG 5.313% 47,400,178 6 1,259,250 5.313% 34,574,910 12 1,837,059
Total Steam Plant 47,400,178 1,259,250 34,574,910 1,837,059
Hydro Production Plant:
Various 332 403HP SG-P 2.766% - 6 - 2.766% 69,675,173 12 1,927,136
Various 332 403HP SG-U 4.638% - 6 - 4.638% 8,446,875 12 391,753
Total Hydro Plant - - 78,122,048 2,318,889
Other Production Plant:
Various 343 403OP SG 3.506% 44,073,097 6 772,570 3.506% - 12 -
Various Wind Generation 343 403OP SG-W 4.188% 75,510,427 6 1,581,247 4.188% 506,738,881 12 21,223,007
Total Other Plant 119,583,524 2,353,817 506,738,881 21,223,007
Transmission Plant:
Various 355 403TP SG 1.727% 90,734,484 6 783,320 1.727% 2,802,336,966 12 48,385,734
Total Transmission Plant 90,734,484 783,320 2,802,336,966 48,385,734
Distribution Plant:
Idaho 364 403364 ID 2.543% - 6 - 2.543% - 12 -
Total Distribution Plant - - - -
General Plant:
General 397 403GP SO 5.735% 16,894,821 6 484,433 5.735% 22,616,152 12 1,296,967
General 397 403GP SG 3.377% 205,084 6 3,463 3.377% - 12 -
Total General Plant 17,099,905 487,896 22,616,152 1,296,967
Mining Plant: 399 403MP SE 0.000% - 6 - 0.000% - 12 -
Coal Mine - - - -
Intangible Plant:
General 303 4041P SO 6.883% 5,697,879 6 196,093 6.883% 30,268,789 12 2,083,407
Total Intangible Plant 5,697,879 196,093 30,268,789 2,083,407
Total Depreciation and Amortization 280,515,970 5,080,376 3,474,657,746 77,145,062
Ref. 8.5.2 Ref. 8.5.2
Total Depreciation and Amortization without Mining 5,080,376 77,145,062
Ref. 6.1 Ref. 6.1
Page 6.1.1

Rocky Mountain Power
Exhibit No.48 Page 102 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 6.2
Idaho General Rate Case-December 2024
Depreciation&Amortization Reserve
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Reserve:
Steam Production 108SP 3 (1,837,059) SG 5.4136% (99,452)
Steam Production 108SP 3 - SG 5.4136%
Hydro Production 108HP 3 (1,927,136) SG-P 5.4136% (104,328)
Hydro Production 108HP 3 (391,753) SG-U 5.4136% (21,208)
Hydro Production 108HP 3 SG-P 5.4136%
Other Production 1080P 3 SG 5.4136%
Other Production 1080P 3 (21,223,007) SG-W 5.4136% (1,148,936)
Transmission 108TP 3 (48,385,734) SG 5.4136% (2,619,428)
Distribution-California 108364 3 CA Situs
Distribution-Oregon 108364 3 OR Situs
Distribution-Washington 108364 3 WA Situs
Distribution-Utah 108364 3 UT Situs
Distribution-Idaho 108364 3 ID Situs
Distribution-Wyoming 108,364 3 WY Situs
General Plant-California 108GP 3 CA Situs
General Plant-Oregon 108GP 3 OR Situs
General Plant-Washington 108GP 3 WA Situs
General Plant-Utah 108GP 3 UT Situs
General Plant-Idaho 108GP 3 ID Situs
General Plant-Wyoming 108GP 3 WY Situs
General Plant 108GP 3 (1,296,967) SO 5.3334% (69,172)
General Plant 108GP 3 SG 5.4136%
Mining Plant 108MP 3 SE 5.9012%
Intangible Plant 1111P 3 (2,083,407) SO 5.3334% (111,116)
Intangible Plant 11111' 3 SE 5.9012%
Intangible Plant 1111P 3 SG 5.4136%
Intangible Plant 1111P 3 WY Situs
Intangible Plant 1111P 3 SG-P 5.4136%
Total (77,145,062) (4,173,641) 6.2.1
Description of Adjustment:
This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added to
rate base in adjustment 8.5.

Rocky Mountain Power
Exhibit No.48 Page 103 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 6.2.1
Idaho General Rate Case-December 2024
Incremental Accumulated Reserve
Jan24 to Dec24 Jan24 to Dec24
Plant Reserve Depreciation Plant Additions Incremental Reserve
Description Account Account Factor Rate Included in Adj on Plant Adds
Steam Production Plant:
Various 312 108SP SG 5.313% 34,574,910 (1,837,059)
Total Steam Plant 34,574,910 (1,837,059)
Hydro Production Plant:
Various 332 108HP SG-P 2.766% 69,675,173 (1,927,136)
Various 332 108HP SG-U 4.638% 8,446,875 (391,753)
Total Hydro Plant 78,122,048 (2,318,889)
Other Production Plant:
Various 343 108OP SG 3.506% -
Various Wind Generation 343 108OP SG-W 4.188% 506,738,881 (21,223,007)
Total Other Plant 50697389881 (21,223,007)
Transmission Plant:
Various 355 108TP SG 1.727% 2,802,336,966 (48,385,734)
Total Transmission Plant 2,802,336,966 (48,385,734)
Distribution Plant:
Idaho 364 108364 ID 2.543%
Total Distribution Plant
General Plant:
General 397 108GP SO 5.735% 22,616,152 (1,296,967)
General 397 108GP SG 3.377% -
Total General Plant 22,616,152 (1,296,967)
Mining Plant:
Coal Mine 399 108MP SE 0.000% -
Intangible Plant:
General 303 1111P SO 6.883% 30,268,789 (2,083,407)
Total Intangible Plant 30,2689789 (2,083,407)
Total Accumulated Reserve 3,474,6579746 (77,145,062)
Ref.8.5.2 Ref.6.2

Rocky Mountain Power
Exhibit No.48 Page 104 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 6.3
Idaho General Rate Case-December 2024
Hydro Decommissioning
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Depreciation Reserve 108HP 3 728,396 SG-P 5.414% 39,433 6.3.1
Depreciation Reserve 108HP 3 (280,272) SG-U 5.414% (15,173) 6.3.1
Total 448,125 24,260 6.3.1
Adjustment to Tax
Schedule M Adjustment SCHMAT 3 (448,125) SG 5.414% (24,260) 6.3.2
Schedule M Adjustment SCHMDT 3 - SG 5.414% - 6.3.2
Deferred Income Tax Expense 41110 3 110,184 SG 5.414% 5,965 6.3.2
ADIT Y/E Balance 282 3 1,150,111 SG 5.414% 62,263 6.3.2
Adjustment to December 2024 Year-End Balance for Projected Spend/Accrual Detail:
December 2023 Year End Reserve Balance (5,125,941) 6.3.1
December 2024 Year End Reserve Balance (4,677,816) 6.3.1
Total Adjustment to Reserve 448,125 6.3.1
Description of Adjustment:
In the current depreciation study,filed with the Commission in 2018,the Company updated the accrual amounts to the
decommissioning fund in order to build up a reserve for possible decommissioning of some of the remaining smaller hydro
plants.This adjustment is to accrue$448 thousand for decommissioning costs of various hydro facilities over the next five years
that have a probability of being decommissioned during the next ten years. This adjustment walks the depreciation reserve
balance to the December 2024 year-end level.

Rocky Mountain Power
Exhibit No.48 Page 105 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-2024
Hydro Decommissioning
Spending,Accruals,and Balances-East Side,West Side,and Total Resources
West Side East Side Total Resources
Spend Accruals Balance Spend Accruals Balance Spend Accruals Balance
December-22 720,470 60,700 (4,907,745) December-22 - (23,356) (709,885) December-22 720,470 37,344 (5,617,630)
January-23 (5,097) 60,700 (4,852,143) January-23 (23,356) (733,241) January-23 (5,097) 37,344 (5,585,384)
February-23 45,156 60,700 (4,746,287) February-23 - (23,356) (756,597) February-23 45,156 37,344 (5,502,884)
March-23 786 60,700 (4,684,801) March-23 (23,356) (779,953) March-23 786 37,344 (5,464,754)
April-23 1,519 60,700 (4,622,582) April-23 - (23,356) (803,309) April-23 1,519 37,344 (5,425,892)
May-23 - 60,700 (4,561,883) May-23 (23,356) (826,665) May-23 - 37,344 (5,388,548)
June-23 - 60,700 (4,501,183) June-23 - (23,356) (850,021) June-23 - 37,344 (5,351,204)
July-23 60,700 (4,440,483) July-23 (23,356) (873,377) July-23 37,344 (5,313,861)
August-23 708 60,700 (4,379,076) August-23 - (23,356) (896,733) August-23 708 37,344 (5,275,809)
September-23 494 60,700 (4,317,883) September-23 (23,356) (920,089) September-23 494 37,344 (5,237,972)
October-23 - 60,700 (4,257,183) October-23 - (23,356) (943,445) October-23 - 37,344 (5,200,628)
November-23 60,700 (4,196,483) November-23 (23,356) (966,801) November-23 37,344 (5,163,284)
December-23 - 60,700 (4,135,784) December-23 - (23,356) (990,157) December-23 - 37,344 (5,125,941) Ref.6.3
West Side Spend Accruals Balance East Side Spend Accruals Balance Total Resources Spend pend Accruals Balance
January-24 - 60,700 (4,075,084) January-24 - (23,356) (1,013,513) January-24 - 37,344 (5,088,597)
February-24 - 60,700 (4,014,394) February-24 - (23,356) (1,036,869) February-24 - 37,344 (5,051,253)
March-24 - 60,700 (3,953,685) March-24 - (23,356) (1,060,225) March-24 - 37,344 (5,013,909)
April-24 - 60,700 (3,892,985) April-24 - (23,356) (1,083,581) April-24 - 37,344 (4,976,566)
May-24 - 60,700 (3,832,285) May-24 - (23,356) (1,106,937) May-24 - 37,344 (4,939,222)
June-24 - 60,700 (3,771,585) June-24 - (23,356) (1,130,293) June-24 - 37,344 (4,901,878)
July-24 - 60,700 (3,710,886) July-24 - (23,356) (1,153,649) July-24 - 37,344 (4,864,534)
August-24 - 60,700 (3,650,186) August-24 - (23,356) (1,177,005) August-24 - 37,344 (4,827,191)
September-24 - 60,700 (3,589,486) September-24 - (23,356) (1,200,361) September-24 - 37,344 (4,789,847)
October-24 - 60,700 (3,528,787) October-24 - (23,356) (1,223,717) October-24 - 37,344 (4,752,503)
November-24 - 60,700 (3,468,087) November-24 - (23,356) (1,247,073) November-24 - 37,344 (4,715,160)
December-24 60,700 (3,407,387) December-24 1 (23,356) (1,270,428) December-24 1 37,344 (4,677,816) Ref.6.3
West Side East Side Total Resources
Total Dec 24 Total Dec 24 Total Dec 24
Total Spend Accruals Year End Balance Total Spend Accruals Year End Balance Total Spend Accruals Year End Balance
12 ME Dec 2024 - 728,396 (3,407,387) 12 ME Dec 2024 - (280,272) (1,270,428) 12 ME Dec 2024 - 448,125 (4,677,816) Ref.6.3
Adjustment to Reserve 728,396 Ref.6.3 Adjustment to Reserve (280,272) Ref.6.3 Adjustment to Reserve 448,125 Ref.6.3
Page 6.3.1

Rocky Mountain Power
Exhibit No.48 Page 106 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy Page 6.3.2
Rocky Mountain Power
Idaho General Rate Case-2024
Hydro Decommissioning
Tax Summary
Book-Tax Deferred Income Tax Deferred Income
Tax Deduction Book Amortization Difference Expense Tax
December-23 (37,344) (37,344) 9,182 1,260,295
January-24 (37,344) (37,344) 9,182 1,251,113
February-24 (37,344) (37,344) 9,182 1,241,931
March-24 (37,344) (37,344) 9,182 1,232,749
April-24 (37,344) (37,344) 9,182 1,223,567
May-24 (37,344) (37,344) 9,182 1,214,385
June-24 (37,344) (37,344) 9,182 1,205,203
July-24 (37,344) (37,344) 9,182 1,196,021
August-24 (37,344) (37,344) 9,182 1,186,839
September-24 (37,344) (37,344) 9,182 1,177,657
October-24 (37,344) (37,344) 9,182 1,168,475
November-24 (37,344) (37,344) 9,182 1,159,293
December-24 (37,344) (37,344) 9,182 1,150,111
TOTAL 448,125 448,125 110,184
Year End balance 1,150,111
Ref 6.3
Summary of Current and Deferred Expense for 12 months ending December 2024
Tax Depreciation - SCHMDT Ref 6.3
Book Depreciation (448,125) SCHMAT Ref 6.3
Deferred Tax Expense 110,184 41110 Ref 6.3

Rocky Mountain Power
Exhibit No.48 Page 107 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 6.4
Idaho General Rate Case-December 2024
Decommissioning Cost
IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense
Annual Incremental Decomm.Costs 407 3 2,217,890 ID Situs 2,217,890 6.4.1
Annual 2022 Deferral Amortization 407 3 152,745 ID Situs 152,745 6.4.2
Adjustment to Rate Base
Accum.Reg Liab.-Incr.Decomm. 254 3 (2,217,890) ID Situs (2,217,890) 6.4.1
Accum.Reg Asset.-2022 Deferral 182M 3 (152,745) ID Situs (152,745) 6.4.2
Adjustment to Tax:
Schedule M Adj-Incremental Decomn SCHMDT 3 404,359 ID Situs 404,359 6.4.1
Deferred Income Tax Expense 41010 3 99,418 ID Situs 99,418 6.4.1
Accumulated Def Inc Tax Balance 282 3 682,280 ID Situs 682,280 6.4.1
Description of Adjustment:
This adjustment includes the incremental costs,spread evenly over the remaining life of the last retired unit for each plant,
associated with the revised decommissioning study and those included in the 2018 Depreciation Study,Docket No.PAC-E-
18-08.The Company proposed inclusion of these costs in rates with the accumulation of a credit balance to a regulatory
liability account in PAC-E-21-07.This treatment was approved in that docket.This adjustment includes these balances in the
Test Period results.
Docket No.PAC-E-18-08 ordered the 2021 amortization amount be deferred and amortized over 15 years starting with the
effective date of the next general rate case.This adjustment also includes this 15 year amortization in the Test Period
results.

Rocky Mountain Power
Exhibit No.48 Page 108 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 6.4.1
Idaho General Rate Case-December 2024
Decommissioning Cost
Plant Plant Closure Date Remaining Life(Years) Incremental Total Company Annual ID Allocated Annual
Decommissioning Costs Amount Amount
Total 38,760,452 2,217,890
Ref 6.4
SG Factor Docket No.PAC-E-21-07 5.722
407 254
Mthly Accum. Reg.Liab.
Dec-23 184,824 (4,435,779)
Jan-24 184,824 (4,620,604)
Feb-24 184,824 (4,805,428)
Mar-24 184,824 (4,990,252)
Apr-24 184,824 (5,175,076)
May-24 184,824 (5,359,900)
Jun-24 184,824 (5,544,724)
Jul-24 184,824 (5,729,548)
Aug-24 184,824 (5,914,373)
Sep-24 184,824 (6,099,197)
Oct-24 184,824 (6,284,021)
Nov-24 184,824 (6,468,845)
Dec-24 184,824 (6,653,669)
Annual Total 2,217,890
Dec.23 YE Balance (4,435,779)
Dec.24 YE Balance (6,653,669)
Additional To Be Adjusted (2,217,890) Ref 6.4

Rocky Mountain Power
Exhibit No.48 Page 109 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 6.4.2
Idaho General Rate Case-December 2024
Decommissioning Cost
Decommissioning Cost
CY 2021
Deferral
Amortization Idaho
CY 2021 Expense Allocation -
Deferral (Total Idaho Docket No.
Month Year Company) Allocated) PAC-E-20-03
n/a 2021 $ 38,760,452 $ 2,291,178 5.911%
Ref 6.4.1 Ref 6.4.1
Deferral
Amortization Accum
CY 2021 Expense Deferral -YE
Deferral (Total Idaho (Idaho Reg
Company) Allocated) Asset
Dec 2023 $ 12,729 $ (305,490)
Jan 2024 $ 12,729 $ (318,219)
Feb 2024 $ 12,729 $ (330,948)
Mar 2024 $ 12,729 $ (343,677)
Apr 2024 $ 12,729 $ (356,405)
May 2024 $ 12,729 $ (369,134)
Jun 2024 $ 12,729 $ (381,863)
Jul 2024 $ 12,729 $ (394,592)
Aug 2024 $ 12,729 $ (407,321)
Sep 2024 $ 12,729 $ (420,049)
Oct 2024 $ 12,729 $ (432,778)
Nov 2024 $ 12,729 $ (445,507)
Dec 2024 $ 12,729 $ (458,236)
$ 152,745 Ref. 6.4 $ (458,236) Ref. 6.4
Dec. 23 YE Balance $ (305,490)
Dec. 24 YE Balance $ (458,236)
Additional To Be Adjusted $ (152,745)

Rocky Mountain Power
Exhibit No.48 Page 110 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
7 . TAX ADJUSTMENTS

Rocky Mountain Power
Exhibit No.48 Page 111 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E.McCoy Page 7.0 Total
Tax Adjustments(Tab 7)
TOTAL
7.1 7.2 7.3 7.4 7.5 7.6
Property Tax Production Tax PowerTax ADIT Wyoming Wind
Total Normalized Interest True Up Expense Credit Balance AFUDC Equity Generation Tax
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3lnterdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service&Info - - - - - - -
17 Sales - - - - - - -
18 Administrative&General
19 Total O&M Expenses - - - - - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income (183,126) - (289,004) - - - 105,878
23 Income Taxes: Federal (2,163,356) (646,173) 57,935 (1,553,894) - - (21,225)
24 State (138,026) (146,340) 13,121 - - - (4,807)
25 Deferred Income Taxes 3,194,584 - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense
28 Total Operating Expenses: 710,076 (792,513) (217,948) (1,553,894) 79,846
29
30 Operating Rev For Return: (710,076) 792,513 217,948 1,553,894 (79,846)
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax 1,522,819 - - - 2,428,374 - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 3,694,492 - - - - - -
54
55 Total Deductions: 5,217,312 2,428,374
56
57 Total Rate Base: 5,217,312 2,428,374
58
59
60 Estimated ROE impact -0.144% 0.179% 0.049% 0.351% 0.007% 0.000% -0.018
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 183,126 - 289,004 - - - (105,878)
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
691nterest 3,223,352 3,223,352 - - - - -
70 Schedule"M"Additions - - - - - - -
71 Schedule"M"Deductions
72 Income Before Tax (3,040,227) (3,223,352) 289,004 - - - (105,878)
73
74 State Income Taxes (138,026) (146,340) 13,121 - - - (4,807)
75
76 Taxable Income (2,902,200) (3,077,012) 275,883 (101,071)
77
78 Federal Income Tax-Calculated (609,462) (646,173) 57,935 - - - (21,225)
79 Adjustments to Calculated Tax:
80 Renewable Energy Tax Credits (1,553,894) - - (1,553,894) - - -
81 Federal Income Taxes (2,163,356) (646,173) 57,935 (1,553,894) (21,225)

Rocky Mountain Power
Exhibit No.48 Page 112 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E.McCoy Page 7.0.1 Total
Tax Adjustments(Tab 7)
TOTAL
7.7 0 0 0 0 0 0
TCJA Tax Deferrals
(EDIT Balance) 0 0 0 0 0 0
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3lnterdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service&Info - - - - - - -
17 Sales - - - - - - -
18 Administrative&General
19 Total O&M Expenses - - - - - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal - - - - - - -
24 State - - - - - - -
25 Deferred Income Taxes 3,194,584 - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense
28 Total Operating Expenses: 3,194,584
29
30 Operating Rev For Return: (3,194,584)
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax (905,554) - - - - - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 3,694,492 - - - - - -
54
55 Total Deductions: 2,788,938
56
57 Total Rate Base: 2,788,938
58
59
60 Estimated ROE impact -0.710% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue - - - - - - -
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule"M"Additions - - - - - - -
71 Schedule"M"Deductions
72 Income Before Tax - - - - - - -
73
74 State Income Taxes - - - - - - -
75
76 Taxable Income
77
78 Federal Income Tax-Calculated - - - - - - -
79 Adjustments to Calculated Tax:
80 Renewable Energy Tax Credits - - - - - - -
81 Federal Income Taxes

Rocky Mountain Power
Exhibit No.48 Page 113 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCov
Rocky Mountain Power PAGE 7.1
Idaho General Rate Case-December 2024
Interest True Up
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Other Interest Expense-Type 1 427 1 (3,112,950) ID Situs (3,112,950) Below
Other Interest Expense-Type 2 427 2 1,737 ID Situs 1,737 Below
Other Interest Expense-Type 3 427 3 6,334,566 ID Situs 6,334,566 Below
Total 3,223,352 3,223,352 2.16
Adjustment Detail:
Type 1
Jurisdiction Specific Adjusted Rate Base 875,846,254 1.3
Weighted Cost of Debt: 2.539% 2.1
Trued-up Interest Expense 22,242,046 1.3
Actual Interest Expense 25,354,995 1.3
Total Interest True-up Adjustment (3,112,950) 1.3
Type 2
Jurisdiction Specific Adjusted Rate Base 875,914,639 1.3
Weighted Cost of Debt: 2.539% 2.1
Trued-up Interest Expense 22,2T3-,782 1.3
Type 1 Interest Expense 22,242,046 1.3
Total Interest True-up Adjustment 1 737 1.3
Type 3
Jurisdiction Specific Adjusted Rate Base 1,125,356,879 1.3
Weighted Cost of Debt: 2.539% 2.1
Trued-up Interest Expense 28,578,348 1.3
Type 2 Interest Expense 22,243,782 1.3
Total Interest True-up Adjustment 6,334,566 1.3
Description of Adjustment:
This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying rate base by the Company's weighted cost
of debt.

Rocky Mountain Power
Exhibit No.48 Page 114 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 7.2
Idaho General Rate Case-December 2024
Property Tax Expense
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Taxes Other Than Income 408 3 (5,418,759) GPS 5.3334% (289,004) 7.2.1
Description of Adjustment:
This adjustment normalizes the difference between actual accrued property tax expense and forecasted property tax expense resulting from
estimated capital additions.

Rocky Mountain Power
Exhibit No.48 Page 115 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 7.2.1
Idaho General Rate Case-December 2024
Property Tax Expense
FERC Account G/L Account Co.Code Total Ref
408.15 579000 1000 153,145,653
Total Accrued Property Tax-12 Months End.December 2023 153,145,653
Full Year 2024 Estimate 147,726,894
Incremental Adjustment to Property Taxes (5,418,759) Ref.7.2

Rocky Mountain Power
Exhibit No.48 Page 116 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 7.3
Idaho General Rate Case-December 2024
Production Tax Credit
TOTAL IDAHO
ACCOUNT Tvl)e COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Tax:
FED Renewable Energy Tax Credit 40910 3 179,652,735 SG 5.4136% 9,725,745 7.3.1
FED Renewable Energy Tax Credit 40910 3 (208,356,059) SG 5.4136% (11,279,639) 7.3.1
Description of Adjustment:
The Company is entitled to recognize a federal income tax credit as a result of placing renewable generating plants in service.The tax credit
is based on the kilowatt-hours generated by a qualified facility during the facility's first ten years of service.This adjustment removes the
base period Renewable Energy Tax credits and adds in the pro forma period Renewable Energy Tax credits.

Rocky Mountain Power
Exhibit No.48 Page 117 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 7.3.1
Idaho General Rate Case-December 2024
Renewable Energy Tax Credit
Calendar Year 2023
In-Service Facilities Placed In-Service prior to 2022
Facility Name Date* January February March April May June July August September October November December Total
Cedar Springs 12/8/2020 61,054,223 41,745,961 46,816,449 39,815,184 41,161,035 29,509,639 46,016,086 35,869,180 41,020,746 38,547,016 51,988,598 55,375,445 528,919,561
Dunlap 9/7/2020 53,196,141 38,383,688 36,221,117 20,532,797 22,809,900 17,246,115 20,244,652 19,712,057 17,598,061 13,924,854 42,372,543 41,363,094 343,605,019
Ekola Flats** VARIOUS 92,696,344 57,684,203 61,672,031 38,085,859 44,297,543 31,705,443 36,391,531 36,125,496 34,966,148 45,010,664 71,613,148 77,991,461 628,239,873
Foote Creek 3/24/2021 18,765,381 14,542,970 14,253,213 8,643,582 9,604,969 7,329,169 7,600,544 7,203,798 8,745,672 6,927,424 15,929,690 15,996,469 135,542,881
Glenrock 1 9/27/2019 18,908,864 14,541,883 15,236,467 13,851,103 14,872,183 13,341,009 18,811,646 19,083,686 18,669,296 11,202,344 24,118,623 17,739,365 200,376,468
Glenrock III 9/24/2019 6,400,377 4,931,599 5,003,212 4,662,973 4,887,018 4,410,016 6,202,504 6,311,647 6,110,720 3,583,434 7,919,175 6,102,496 66,525,172
Goodnoe Hills 12/20/2019 14,029,033 18,667,881 31,129,139 19,449,910 23,841,953 26,472,746 29,367,365 24,677,664 18,288,059 23,913,039 22,813,561 14,159,596 266,809,945
High Plains 12/19/2019 26,282,580 20,147,221 24,047,545 17,716,455 20,639,047 12,667,729 20,206,279 20,187,619 18,064,746 7,787,454 27,758,393 25,798,107 241,303,175
Leaning Juniper 9/13/2019 14,922,541 15,927,707 27,475,783 17,321,475 27,568,082 29,036,473 34,966,246 28,662,291 22,758,719 21,677,213 17,606,658 17,367,682 275,290,869
Marengo 1 1/27/2020 39,001,430 38,899,668 40,313,242 30,660,762 34,626,516 36,290,582 40,191,336 37,035,043 33,698,367 34,125,234 38,197,539 38,687,680 441,727,398
Marengo 11 2/25/2020 30,246,160 21,498,010 22,808,215 12,805,811 13,717,593 17,431,311 16,784,326 15,915,375 14,052,707 13,744,328 20,060,135 16,485,709 215,549,679
McFadden Ridge 11/7/2019 8,506,467 6,526,859 8,151,173 5,397,888 5,983,281 3,625,282 5,254,221 5,952,950 5,595,610 3,052,201 7,797,375 8,172,967 74,016,274
Pryor Mountain** VARIOUS 90,998,031 74,750,547 86,441,125 50,462,207 68,944,758 61,197,785 37,437,590 46,230,395 53,247,449 58,727,754 87,995,844 96,398,023 812,831,508
Rolling Hills 10/17/2019 13,301,554 10,403,602 10,574,816 9,565,978 10,201,044 9,254,642 12,783,543 12,610,238 12,726,463 7,529,322 17,421,306 13,060,725 139,433,233
Seven Mile Hill 1 9/9/2019 41,658,285 28,622,141 32,939,285 19,285,365 20,394,678 15,968,813 20,877,455 23,332,086 20,716,480 16,282,575 34,967,281 34,492,051 309,536,496
Seven Mile Hill II 9/9/2019 8,888,699 6,141,120 7,183,557 4,139,686 4,568,405 3,642,077 4,403,680 4,959,744 4,532,733 3,559,973 7,481,275 7,459,089 66,960,038
TB Flats** VARIOUS 185,455,945 109,789,031 120,609,793 76,712,098 89,087,258 55,945,814 73,753,605 73,978,723 67,623,516 85,873,223 142,569,137 155,766,301 1,237,164,443
Total Credit Eligible Production(KWh) 724,312,055 523,204,089 590,876,163 389,109,133 457,205,261 375,074,645 431,292,611 417,847,989 398,415,492 395,468,054 638,610,281 642,416,259 5,983,832,032
Credit Rate Per KWh 0.030 0.030 0.030 0.030 0.030 0.030 0.030 0.030 0.030 0.030 0.030 0.030 0.030
Renewable Electricity Production Tax Credit 21,729,362 15,696,123 17,726,285 11,673,274 13,716,158 11,252,239 12,938,778 12,535,440 11,952,465 11,864,042 19,158,308 19,272,488 179,514,961
In-Service Facilities Placed In-Service after 2022
Facility Name Date* January February March April May June July August September October November December Total
Foote Creek II-IV 11/21/2023 20,573,844 16,038,186 15,585,418 9,748,684 11,134,001 9,192,549 8,014,403 7,846,373 9,945,365 8,394,020 17,526,500 18,139,483 152,138,825
Rock Creek 1 12/31/2024 58,361,313 55,280,602 37,238,363 47,667,902 37,567,574 36,028,863 34,084,398 38,630,160 52,941,180 43,736,391 63,281,172 44,283,316 549,101,234
Rock River 1 12/1/2024 21,786,955 16,726,488 18,373,291 12,842,837 10,752,346 9,682,195 9,996,324 9,499,540 10,718,898 11,046,373 20,886,160 20,421,178 172,732,586
Total Credit Eligible Production(KWh) 100,722,111 88,045,276 71,197,072 70,259,423 59,453,921 54,903,607 52,095,126 55,976,074 73,605,443 63,1176,784 101,693,832 82,843,977 873,972,646
Credit Rate Per KWh 0.0060 0.0060 0.0060 0.0060 0.0060 0.0060 0.0060 0.0060 0.0060 0.0060 0.0060 0.0060 0.0060
Renewable Electricity Production Tax Credit-Wind PIS from 2022 through 2024,before multiplier 604,333 528,272 427,182 421,557 356,724 329,422 312,571 335,856 441,633 779,061 110,163 997,064 5,243,836
Multiplier,if applicable 5 5 5 5 5 5 5 5 5 5 5 5 5
Renewable Electricity Production Tax Credit-Wind PIS from 2022 through 2024,after multiplier 3,021,665 2,641,360 2,135,910 2,107,785 1,783,620 1,647,110 1,562,855 1,679,280 2,208,165 1,895,305 3,050,815 2,485,320 26,219,180
Bonus Credit 110% 110% 110% 110% 110% 110% 110% 110% 110% 110% 110% 110% 110%
Total Renewable Electricity Production Tax Credit-Wind PIS from 2022 through 2024,including Bonus 3,323,832 2,905,496 2,349,501 2,318,564 1,961,982 1,811,821 1,719,141 1,847,208 2,428,982 2,084,836 3,355,897 2,733,852 28,841,098
Total Federal Production Tax Credit 25,053,194 18,601,619 20,075,786 13,991,838 15,678,140 13,064,060 14,657,919 14,382,648 14,381,447 13,948,878 22,514,205 22,006,340 208,356,059 Ref.7.3
In-Service dates in bold reflect actual in-service dates.
Ekola Flats,Pryor Mountain,and TB Flats were placed in service using circuits,which results in multiple placed in-service dates.

Rocky Mountain Power
Exhibit No.48 Page 118 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 7.4
Idaho General Rate Case-December 2024
ADIT Balance Adjustment
Year End Balance
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Tax:
ADIT Balance 282 1 3,042,194,051 DITBAL 5.5577% 169,075,177
Exchange Normalization 282 1 3,880,952 NUTIL 0.0000% -
Accel Amort of Pollution Cntrl Facilities 281 1 122,977,939 SG 5.4136% 6,657,578
California 282 1 (21,161,479) CA Situs -
Idaho 282 1 (30,019,070) ID Situs (30,019,070)
Oregon 282 1 (73,838,594) OR Situs
Other 282 1 (3,016,259) OTHER 0.0000%
System Generation 282 1 (2,479,978,745) SG 5.4136% (134,257,026)
System Overhead 282 1 (147,335,549) SO 5.3334% (7,857,987)
Utah 282 1 (293,995,842) UT Situs
Washington 282 1 (29,284,962) WA Situs
Wyoming 282 1 (68,273,147) WYP Situs
PP&E Adjustment-YE-SNP 282 1 SNP 5.3452%
PP&E Adjustment-YE-CIAC 282 1 CIAC 4.9706%
PP&E Adjustment-YE-OTHER 282 1 135,265 OTHER 0.0000%
PP&E Adjustment-YE-SG 282 1 (12,672,698) SG 5.4136% (686,054)
PP&E Adjustment-YE-SNPD 282 1 (7,825,871) SNPD 4.9706% (388,991)
PP&E Adjustment-YE-SO 282 1 (1,785,993) SO 5.3334% (95,254)
PP&E Adjustment-YE-SNP 282 1 - SNP 5.3452% -
(0) 2,428,374 7.4.1
Description of Adjustment:
This adjustment reflects the accumulated deferred income tax balances for property as maintained in the PowerTax System.

Rocky Mountain Power
Exhibit No.48 Page 119 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy Page 7.4.1
Rocky Mountain Power
Idaho General Rate Case-December 2024
ADIT Balance Adjustment-Year End
STATE
Book Tax Difference Total Company Allocation
SAP FERC 2020
Description Account Account # Unadjusted Adjustment Adjusted Utility Protocol
Accelerated Pollution Control Facilities Depreciation 287960 281 105.128 (122,977,939) 122,977,939 0 SG
RA-Solar ITC Basis Adjustment 287605 282 100.110 (266,133) 266,133 0 DITBAL
Capitalized labor and benefit costs 287605 282 105.100 26,391,653 (26,391,653) 0 DITBAL
Capitalized Labor Costs-Powertax-Medicare Subsidy-Temp 287605 282 105.101 1 1,565,135 (1,565,135) 0 DITBAL
Reg.Adjust.:Effects of Ratemaking-Fixed Assets-Fed/State 287605 282 105.115 (48,534,471) 48,534,471 0 DITBAL
Reg.Adjust.:Effects of Ratemaking-Fixed Assets-Fed/State 287605 1 282 105.115 01 0 0 DITBAL
Solar ITC Basis Adjustment 287605 282 105.116 (79,619) 79,619 0 DITBAL
Book Depreciation 287605 282 105.120 3,687,390,575 (3,687,390,575) 0 DITBAL
Repair Deduction 287605 282 105.122 (591,871,391) 591,871,391 0 DITBAL
Sec.481a Adjustment-Repair Deduction 287605 282 105.123 (157,570,922) 157,570,922 0 DITBAL
Tax Depreciation 287605 282 105.125 (5,985,364,520) 5,985,364,520 0 DITBAL
Fixed Assets-State Modification 287605 282 105.129 25,164,384 (25,164,384) 0 DITBAL
Fixed Assets-State Modification(Federal Detriment) 287605 282 105.129 (5,284,505) 5,284,505 0 DITBAL
CIAC 287605 282 105.130 408,293,628 1 (408,293,628) 0 DITBAL
Idaho Disallowed Loss 287605 282 105.131 449,566 (449,566) 0 DITBAL
Safe Harbor Lease Rate Differential 287605 282 105.135 0 0 0 DITBAL
PP&E FIN 48 Balances 287605 282 105.136 (383,916) 0 (383,916) DITBAL
Capitalized Depreciation 287605 282 105.137 (29,705,205) 29,705,205 0 DITBAL
Reimbursements 287605 282 105.140 25,576,951 (25,576,951) 0 DITBAL
AFUDC-Debt 287605 282 105.141a (214,524,157) 214,524,157 0 DITBAL
AFUDC-Equity 287605 282 105.141b (186,936,916) 186,936,916 0 DITBAL
Avoided Costs 287605 282 105.142 263,378,900 1 (263,378,900) 0 DITBAL
Capitalization of Test Energy 287605 1 282 105.146 5,756,251 (5,756,251) 0 DITBAL
§1031 Exchange 287605 282 105.147 (111,999) 111,999 0 DITBAL
Mine Safety Sec 179E Election-PPW 287605 282 105.148 (306,514) 306,514 0 DITBAL
Contract Liability Basis Adjustment-Eagle Mountain 287605 282 105.151 0 0 0 DITBAL
Gain/(Loss)on Prop.Disposition 287605 282 105.152 (112,832,580) 112,832,580 0 DITBAL
Contract Liability Basis Adjust.-Chehalis Mitigation Obligation 287605 282 105.153 (57,751) 57,751 0 DITBAL
Reclass to§1031 Exchange Normalization Adjust.-General 287605 282 105.158 169,832 (169,832) 0 DITBAL
Reclass to§1031 Exchange Normalization Adjust.-Trans. 287605 282 105.159 3,711,120 (3,711,120) 0 DITBAL
Exchange Normalization 287605 1 282 105.160 (3,880,952) 3,880,952 0 NREG
Coal Mine Development 287605 282 105.165 0 0 0 DITBAL
Coal Mine Extension 287605 282 105.170 0 0 0 DITBAL
Removal Costs 287605 282 105.175 (284,893,580) 284,893,580 0 DITBAL
Book Gain/Loss on Land Sales 287605 282 105.470 13,040,224 (13,040,224) 0 DITBAL
R&E-Sec.174 Deduction 287605 282 320.210 (7,719,946) 7,719,946 0 DITBAL
Reclass to Pollution Control Facilities Depreciation 287605 282 ----- 122,977,939 1 (122,977,939) 0 DITBAL
Accumulated Deferred IncomeTaxes(CA)-YE 282 ** 0 (21,161,479) (21,161,479) CA
Accumulated Deferred IncomeTaxes(IDU)-YE ----- 282 ** 0 (30,019,070) (30,019,070) IDU
Accumulated Deferred Income Taxes(OTHER)-YE 282 ** 0 (3,016,259) (3,016,259) OTHER
Accumulated Deferred IncomeTaxes(OR)-YE ----- 282 *' 0 (73,838,594) (73,838,594) OR
Accumulated Deferred IncomeTaxes(SG)-YE 282 ** 0 (1,650,307,810) (1,650,307,810) SG
Accumulated Deferred Income Taxes(SG-CAGE)-YE ----- 282 0 (629,108,804) (629,108,804) SG
Accumulated Deferred Income Taxes(SG-CAGW)-YE 282 ** 0 (200,562,131) (200,562,131) SG
Accumulated Deferred IncomeTaxes(SO)-YE ----- 282 0 (147,335,549) (147,335,549) SO
Accumulated Deferred Income Taxes(UT)-YE 282 ** 0 (293,995,842) (293,995,842) UT
Accumulated Deferred IncomeTaxes(WA)-YE ----- 282 0 (29,284,962) (29,284,962) WA
Accumulated Deferred IncomeTaxes(WY)-YE 282 ** 0 (68,273,147) (68,273,147) WYP
Rounding ----- 282 0 0 0 DITBAL
PP&E Adjustment-YE-SNP 282 ** 0 0 0 SNP
PP&E Adjustment-YE-CIAC ----- 282 0 0 0 CIAC
PP&E Adjustment-YE-OTHER 282 ** 0 135,265 135,265 OTHER
PP&E Adjustment-YE-SG 282 0 (12,672,698) (12,672,698) SG
PP&E Adjustment-YE-SNPD 282 ** 0 (7,825,871) (7,825,871) SNPD
PP&E Adjustment-YE-SO 282 ** 0 (1,785,993) (1,785,993) SO
(3,169,436,858) (0) (3,169,436,858)
Ref.7.4
**Derived from reports from the Company's tax fixed asset system.

Rocky Mountain Power
Exhibit No.48 Page 120 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 7.5
Idaho General Rate Case-December 2024
AFUDC Equity
TOTAL IDAHO
ACCOUNT Tv e COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense
AFUDC-Equity 419 1 - SNP 5.3452%
Description of Adjustment:
The adjustment brings in the appropriate level of AFUDC-Equity into results to align the tax schedule m with regulatory income.

Rocky Mountain Power
Exhibit No.48 Page 121 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 7.6
Idaho General Rate Case-December 2024
Wyoming Wind Generation Tax
TOTAL IDAHO
ACCOUNT Tv e COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Tax
Taxes Other Than Income 408 3 1,955,764 SG 5.4136% 105,878 7.6.1
Description of Adjustment:
This adjustment normalizes into the test year results the Wyoming Wind Generation Tax that becomes effective January 1, 2012. The Wyoming
Wind Generation Tax is an excise tax levied upon the privilege of producing electricity from wind resources in the state of Wyoming. The tax is on
the production of any electricity produced from wind resources for sale or trade on or after January 1,2012,and is to be paid by the entity
producing the electricity. The tax is one dollar on each megawatt hour of electricity produced from wind resources at the point of interconnection
with an electric transmission line.

Rocky Mountain Power
Exhibit No.48 Page 122 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 7.6.1
Idaho General Rate Case - December 2024
Wyoming Wind Generation Tax
2023
NPC 2023
MWH Tax $1/MWH
Wind Plant Production (b) Begins Tax
Glenrock I (b) 217,801 1/1/2012 217,801
Glenrock III (b) 81,128 1/1/2012 81,128
Seven Mile Hill 309,536 1/1/2012 309,536
Seven Mile Hill II 66,960 1/1/2012 66,960
Rolling Hills (b) 183,465 1/17/2012 183,465
High Plains 241,303 9/1/2012 241,303
McFadden Ridge 74,016 9/1/2012 74,016
Dunlap 343,605 10/1/2013 343,605
Cedar Springs Wind 11 528,920 12/8/2023 528,920
Ekola Flats Wind 628,240 VARIOUS 628,240
TB Flats Wind 1,237,164 VARIOUS 1,237,164
Foote Creek 135,543 3/24/2024 135,543
Foote Creek II-IV (a) - 11/21/2026 -
Rock Creek I (a) - 12/31/2027 -
Rock River I (a) - 12/1/2027 -
Total Wyoming Wind MWH 4,047,681 4,047,681
December 2023 Results of Operations Wind Tax 2,091,917
Adjustment to normalize to December 2023 1,955,764 Ref. 7.6
(a) Electricity produced from a wind turbine shall not be subject to the lax-imposed under this
chapter until the date three (3)years after the turbine first produced electricity for sale. After such
date the production shall be subject to the tax, as provided by W.S. 39 22 103, regardless of
whether production first commenced prior to or after January 1, 2012.
(b) WY Wind Generation tax is based on total MWh production, not PTC eligible generation.
Glenrock 1, Rolling Hills and Glenrock III were not fully repowered, which results in a difference
between PTC eligible generation and WY Wind tax eligible generation.

Rocky Mountain Power
Exhibit No.48 Page 123 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 7.7
Idaho General Rate Case-December 2024
TCJA Tax Deferrals(EDIT Balance)
TOTAL IDAHO
ACCOUNT Tvoe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustments to Rate Base:
Other Reg.Liabilities 254 3 3,694,492 ID Situs 3,694,492 7.7.1
Adjustments to Tax:
Accum Def Inc Tax Bal 190 3 (908,351) ID Situs (908,351)
Accum Def Inc Tax Bal 282 3 47,388 SE 5.9012% 2,796
EDIT Amortization 41110 3 3,194,584 ID Situs 3,194,584
Description of Adjustment:
This adjustment removes from rate base the EDIT balances for the jurisdictions that are returning the EDIT benefits to customers via a separate
tariff. This adjustment also includes a proforma adjustment for the protected EDIT balances.

Rocky Mountain Power
Exhibit No.48 Page 124 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Page 7.7.1
Rocky Mountain Power
Idaho General Rate Case-December 2024
EDIT Balance Adjustment
Year End Basis
Description Account Booked Allocation Correct Allocation Adjustment Ref
Protected EDIT Reg Liabilities 2541D (75,946,143) (72,251,651) 3,694,492 Page 7.7
Grand Total-Reg Liabilities (75,946,143) (72,251,651) 3,694,492
DTA-Protected EDIT Balances 1901D 18,672,575 17,764,224 (908,351) Page 7.7
DTA-Protected EDIT Balances 282SE (1,355,177) (1,307,790) 47,388 Page 7.7
Grand Total-DTA 18,672,575 17,764,224 (908,351)

Rocky Mountain Power
Exhibit No.48 Page 125 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
8 . RATE BASE
ADJUSTMENTS

Rocky Mountain Power
Exhibit No.48 Page 126 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E. McCoy Page 8.0 Total
Misc Rate Base Adjustments(Tab 8)
TOTAL
8.1 8.2 8.3 8.4 8.5 8.5.1
Customer
Update Cash Trapper Mine Rate Jim Bridger Mine Advances for Major Plant Part 2 Major Plant
Total Normalized Working Capital Base Rate Base Construction Additions Additions
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3lnterdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production (372,038) - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production (101,804) - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service&Info - - - - - - -
17 Sales - - - - - - -
18 Administrative&General 40,000
19 Total O&M Expenses (433,842) - - - - - -
20 Depreciation - - - - - - -
21 Amortization 841,173 - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (1,687,640) - 22,803 - - 55,025 (1,985,910)
24 State (382,204) - 5,164 - - 12,462 (449,754)
25 Deferred Income Taxes 1,969,694 - (27,967) - - (58,563) 2,426,740
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense
28 Total Operating Expenses: 307,182 (0) 8,924 (8,924)
29
30 Operating Rev For Return: (307,182) - 0 - (8,924) 8,924
31
32 Rate Base:
33 Electric Plant In Service 190,635,156 - 378,960 2,193,304 - 188,062,892 -
34 Plant Held for Future Use (114,344) - - - - - -
35 Misc Deferred Debits (13,564,299) - - - - - -
36 Elec Plant Acq Adj (4,079) - - - - - -
37 Pensions (6,419,741) - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock 2,097,019 - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital 1,208,137 1,207,566 570 - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant: 173,837,850 1,207,566 379,531 2,193,304 188,062,892
45
46 Deductions:
47 Accum Prov For Deprec (404,358) - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax 2,984,794 - 3,252 1,612 - - (2,368,177)
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const (3,438,492) - - - (3,438,492) - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: (858,057) - 3,252 1,612 (3,438,492) (2,368,177)
56
57 Total Rate Base: 172,979,793 1,207,566 382,782 2,194,916 (3,438,492) 188,062,892 (2,368,177)
58
59
60 Estimated ROE impact 0.376% 0.004% 0.001% 0.007% -0.010% 0.464% -0.005%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (407,331) - - - - - -
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule"M"Additions 5,107,475 - 113,749 - - 274,487 4,173,641
71 Schedule"M"Deductions 13,118,728 14,080,110
72 Income Before Tax (8,418,584) - 113,749 - - 274,487 (9,906,469)
73
74 State Income Taxes (382,204) - 5,164 - - 12,462 (449,754)
75
76 Taxable Income (8,036,381) - 108,585 - - 262,025 (9,456,715)
77
78 Federal Income Taxes (1,687,640) - 22,803 - - 55,025 (1,985,910)

Rocky Mountain Power
Exhibit No.48 Page 127 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E. McCoy Page 8.0.1 Total
Misc Rate Base Adjustments(Tab 8)
TOTAL
8.6 8.7 8.8 8.9 8.10 8.11 8.12
Miscellaneous Rate FERC 105-Plant Regulatory Asset Klamath Regulatory Carbon Plant Pension Asset
Base Held for Future Use Amortization Asset Cholla 4 Closure Adjustment
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3lnterdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - (101,804) - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service&Info - - - - - - -
17 Sales - - - - - - -
18 Administrative&General 40,000
19 Total O&M Expenses - - 40,000 (101,804) - - -
20 Depreciation - - - - - - -
21 Amortization - - - (1,250) - (65,778) -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal - - - 21,678 - 5,095 -
24 State - - - 4,909 - 1,154 -
25 Deferred Income Taxes - - (9,835) (1,250) - 9,924 -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue&Expense
28 Total Operating Expenses: 30,165 (77,716) (49,606)
29
30 Operating Rev For Return: (30,165) 77,716 49,606 -
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - (114,344) - - - - -
35 Misc Deferred Debits 1,493,882 - (3,525,076) (97,045) (110,267) (55,014) (11,445,014)
36 Elec Plant Acq Adj - - (4,079) - - - -
37 Pensions - - - - - - (6,419,741)
38 Prepayments - - - - - - -
39 Fuel Stock 2,097,019 - - - - - -
40 Material&Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base
44 Total Electric Plant: 3,590,901 (114,344) (3,529,155) (97,045) (110,267) (55,014) (17,864,755)
45
46 Deductions:
47 Accum Prov For Deprec - - - - - (404,358) -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax - - 866,696 23,860 - 5,654 4,351,832
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: 866,696 23,860 (398,705) 4,351,832
56
57 Total Rate Base: 3,590,901 (114,344) (2,662,459) (73,185) (110,267) (453,719) (13,512,923)
58
59
60 Estimated ROE impact 0.011% 0.000% -0.015% 0.017% 0.000% 0.010% -0.041
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue - - (40,000) 103,053 - 65,778 -
67 Other Deductions
68 Interest(AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule"M"Additions - - 40,000 - - - -
71 Schedule"M"Deductions (5,085) 40,364
72 Income Before Tax - - - 108,139 - 25,414 -
73
74 State Income Taxes - - - 4,909 - 1,154 -
75
76 Taxable Income - 103,229 - 24,260 -
77
78 Federal Income Taxes - 21,678 - 5,095 -

Rocky Mountain Power
Exhibit No.48 Page 128 of 303
Case No. PAC-E-24-04
IDAHO 2020 PROTOCOL Witness:Shelley E. McCoy
Misc Rate Base Adjustments(Tab 8)
TOTAL
8.13 8.14 0
Deer Creek Mine RTM Deferral 0
1 Operating Revenues:
2 General Business Revenues - - -
3lnterdepartmental - - -
4 Special Sales - - -
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production (372,038) - -
10 Nuclear Production - - -
11 Hydro Production - - -
12 Other Power Supply - - -
13 Transmission - - -
14 Distribution - - -
15 Customer Accounting - - -
16 Customer Service&Info - - -
17 Sales - - -
18 Administrative&General
19 Total O&M Expenses (372,038) - -
20 Depreciation - - -
21 Amortization - 908,201 -
22 Taxes Other Than Income - - -
23 Income Taxes: Federal 193,669 - -
24 State 43,861 - -
25 Deferred Income Taxes (146,059) (223,296) -
26 Investment Tax Credit Adj. - - -
27 Misc Revenue&Expense
28 Total Operating Expenses: (280,567) 684,905
29
30 Operating Rev For Return: 280,567 (684,905) -
31
32 Rate Base:
33 Electric Plant In Service - - -
34 Plant Held for Future Use - - -
35 Misc Deferred Debits 174,236 - -
36 Elec Plant Acq Adj - - -
37 Pensions - - -
38 Prepayments - - -
39 Fuel Stock - - -
40 Material&Supplies - - -
41 Working Capital - - -
42 Weatherization Loans - - -
43 Misc Rate Base - -
44 Total Electric Plant: 174,236 - -
45
46 Deductions:
47 Accum Prov For Deprec - - -
48 Accum Prov For Amort - - -
49 Accum Def Income Tax 100,065 - -
50 Unamortized ITC - - -
51 Customer Adv For Const - - -
52 Customer Service Deposits - - -
53 Miscellaneous Deductions - - -
54
55 Total Deductions: 100,065
56
57 Total Rate Base: 274,301
58
59
60 Estimated ROE impact 0.064% -0.155% 0.000
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 372,038 (908,201) -
67 Other Deductions
68 Interest(AFUDC) - - -
69 Interest - - -
70 Schedule"M"Additions (402,603) 908,201 -
71 Schedule"M"Deductions (996,660)
72 Income Before Tax 966,096 - -
73
74 State Income Taxes 43,861 - -
75
76 Taxable Income 922,235 - -
77
78 Federal Income Taxes 193,669 - -

Rocky Mountain Power
Exhibit No.48 Page 129 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 8.1
Idaho General Rate Case-December 2024
Update Cash Working Capital
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Cash Working Capital CWC 1 947,435 ID Situs 947,435 Below
Cash Working Capital CWC 2 898 ID Situs 898 Below
Cash Working Capital CWC 3 260,479 ID Situs 260,479 Below
Total �L $,$T7 2.27
Adjustment Detail:
Type1 Type 2 Type 3
O&M Expense 213,568,207 213,568,207 214,297,856 1.3
Taxes Other Than Income Tax 9,376,857 9,376,857 9,193,731 1.3
Federal Income Tax 1,290,015 1,230,442 (16,784,667) 1.3
State Income Tax 2,495,487 2,481,996 (1,246,014) 1.3
Less:2020 Protocol Equalization (836,000) (836,000) (836,000) 2.9
Total 225,894,566 225,821,502 204,624,906
Divided by Days in Year 365 365 365
Average Daily Cost of Service 618,889 618,689 560,616
Net Lag Days (4.49) (4.49) (4.49)
Cash Working Capital 2,775,951 2,775,053 2,514,574
Unadjusted Cash Working Capital (3,723,386) (2,775,951) (2,775,053) 8.1.1
Cash Working Capital Adjustment 947,435 898 260,479
Description of Adjustment:
This adjustment is necessary to compute the cash working capital for the normalized results made in this filing.Cash working capital is calculated by taking
total operation and maintenance expense allocated to the jurisdiction and adding its share of allocated taxes,including state and federal income taxes and
taxes other than income.This total is divided by the number of days in the year to determine the Companys average daily cost of service.The daily cost of
service is multiplied by net lag days to produce the adjusted cash working capital balance.Net lag days are calculated using the Company's December
2022 lead lag study.

Rocky Mountain Power
Exhibit No.48 Page 130 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power
Update Cash Working Capital
December 2023
Total Calif Oregon Wash WV-PPL Utah Idaho Wv-UPL FERC
Lead/Lag Study as of 12/22
Revenue Lag Days 41.52 42.52 48.17 41.27 41.98 44.89 34.38 41.98 35.62
Expense Lag Days 35.72 40.95 37.10 35.20 34.97 37.17 38.87 34.97 35.10
Net Lag Days 5.80 1.58 11.07 6.07 7.01 7.72 -4.49 7.01 0.53
O&M Expense 5,406,239,157 135,844,879 1,623,403,601 423,468,503 667,561,196 2,503,989,071 307,896,193 98,218,712 1,108,215
Less:2020 Protocol Adjustment 15,164,000 - 11,000,000 - 5,000,000 - (836,000) - -
Taxes Other than Income 215,228,266 5,749,543 85,196,464 13,137,911 21,818,637 76,850,062 9,376,857 3,069,298 29,493
Federal Income Tax (330,986,542) (12,527,079) (87,779,391) (24,943,926) (53,344,376) (135,049,307) (12,758,352) (3,856,613) 2,923,313
State Income Tax (34,259,706) (2,236,741) (8,852,453) (2,548,682) (7,068,397) (12,545,860) (686,079) (166,549) 671,861
Total 5,271,385,175 126,830,602 1,622,968,221 409,113,805 633,967,061 2,433,243,967 302,992,619 97,264,848 4,732,882
Divided by Days in Year 365 365 365 365 365 365 365 365 365
Avg.Daily Cost of Service 14,442,151 347,481 4,446,488 1,120,860 1,736,896 6,666,422 830,117 266,479 12,967
Net Lag Days 5.80 1.58 11.07 6.07 7.01 7.72 (4.49) 7.01 0.53
Cash Working Capital 118,375,537 548,016 49,242,717 6,803,619 12,173,621 51,456,380 (3,723,386) 1,867,708 6,862
Ref.8.1
Description of Adjustment:
This adjustment is necessary to true-up the cash working capital for the normalizing adjustments made in this filing.Cash working capital is calculated by taking
total operation and maintenance expense allocated to the jurisdiction(excluding depreciation and amortization)and adding it's share of allocated taxes,including
state and federal income taxes and taxes other than income.This total is divided by the number of days in the year to determine the Company's adjusted daily
cost of service.The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance.
Page 8.1.1

Rocky Mountain Power
Exhibit No.48 Page 131 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.2
Idaho General Rate Case-December 2024
Trapper Mine Rate Base
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Other Tangible Property 399 1 9,177,184 SE 5.9012% 541,567 Below
Other Tangible Property 399 3 (2,755,472) SE 5.9012% (162,607) Below
6,421,712 378,960 Below
Final Reclamation Liability 2533 3 9,667 SE 5.9012% 570 Below
Adjustment Detail:
Other Tangible Property
December 2023 Balance 9,177,184 8.2.1
December 2024 Balance 6,421,712 8.2.1
Adjust to December 2024 Balance (2,755,472) Above
Final Reclamation Liability
December 2023 12 Mth.Avg.Balance (10,775,509) 8.2.2
December 2024 12 Mth.Avg.Balance (10,765,842) 8.2.2
Adjust to December 2024 12 Mth.Avg.Balance 9,667 Above
Adjustment to Tax:
Schedule M Adj-Reclamation Liab SCHMAT 3 1,927,552 SE 5.9012% 113,749 8.2.2
Deferred Income Tax Expense 41110 3 (473,920) SE 5.9012% (27,967) 8.2.2
Accumulated Def Inc Tax Balance 190 3 55,099 SE 5.9012% 3,252 8.2.2
Description of Adjustment:
The Company owns a 29.14%interest in the Trapper Mine,which provides coal to the Craig generating plant.The normalized coal cost of Trapper includes
all operating and maintenance costs,but it does not include a return on investment.This adjustment adds the Company's portion of the Trapper Mine plant
investment to the rate base.This adjustment reflects net plant to recognize the depreciation of the investment over time.This adjustment also walks
forward the Reclamation Liability to December 2024.

Rocky Mountain Power
Exhibit No.48 Page 132 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-December 2024
Trapper Mine Rate Base
DESCRIPTION Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Auq-24 Sep-24 Oct-24 Nov-24 Dec-24
Actual Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast
Property,Plant,and Equipment
Lands and Leases 17,748,994 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984
Development Costs 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815
Equipment and Facilities 120,208,622 127,680,133 128,111,478 128,053,310 128,096,066 129,279,586 129,397,232 129,398,212 129,093,067 129,230,409 129,233,681 120,293,113 120,208,622
Total Property,Plant,and Equipment 140,792,421 148,263,932 148,695,277 148,637,109 148,679,865 149,863,385 149,981,031 149,982,011 149,676,866 149,814,208 149,817,480 140,876,912 140,792,421
Accumulated Depreciation (125,969.383) (126,025.272) (126,081,161) (126,137,050) (126,192,939) (126,248,828) (126,304,717) (126,360,606) (126,416,495) (126,472,384) (126,528,273) (126,594,162) (128,356,930)
Total Property,Plant,and Equipment 14,823,038 22,238,660 22,614,116 22,500,059 22,486,926 23,614,557 23,676,314 23,621,405 23,260,371 23,341,824 23,289,207 14,292,750 12,435,491
Other
Inventories 7,645,955 6,331,271 6,507,651 6,390,531 7,167,305 7,021,275 7,282,099 9,608,104 9,174,003 7,339,622 6,314,699 6,392,260 7,760,644
Prepaid Expenses 997,191 997,191 997,191 997,191 997,191 997,191 997,191 997,191 997,191 997,191 997,191 997,191 997,191
Restricted Funds:Self-bonding for Black Lung 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793
Advanced Stripping Costs 7,369,448 186,327 186,327 186,327 186,327 186,327 186,327 186,327 186,327 186,327 186,327 186,327 186,327
Deferred GE Royalty Amount - - - - - - - - - - - - -
Advance Royalty-State 206-13
Total Other 16,670,387 8,172,581 8,348,962 8,231,842 9,008,615 8,862,585 9,123,410 11,449,414 11,015,314 9,180,933 8,156,009 8,233,571 9,601,955
Total Rate Base 31,493,424 30,411,241 30,963,078 30,731,901 31,495,541 32,477,142 32,799,724 35,070,819 34,275,685 32,522,757 31,445,216 22,526,321 22,037,446
PacifiCorp Share 9,177,184 8,861,836 9,022,641 8,955,276 9,177,801 9,463,839 9,557,840 10,219,637 9,987,935 9,477,131 9,163,136 6,564,170 6,421,712
Ref.8.2 Ref.8.2
Page 8.2.1

Rocky Mountain Power
Exhibit No.48 Page 133 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-December 2024
Trapper Mine
Final Reclamation Liability
Actual
Description: Jan-23 Feb-23 Mar-23 Apr-23 May-23 I Jun-23 I Jul-23 I Aug-23 I Sep-23 I Oct-23 Nov-23 I Dec-23
Final Reclamation (11,080,983) (11,085,980) (11,077,444) (11,161,488) (11,232,955) (11,265,949) (11,144,415) (10,797,163) (10,281,337) (10,080,879) (9,876,547) (10,220,965)
Liability
Pro Forma
Description: Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
Final Reclamation (10,304,792) (10,388,620) (10,472,447) (10,556,274) (10,640,101) (10,723,928) (10,807,756) (10,891,583) (10,975,410) (11,059,237) (11,143,064) (11,226,892)
Liability
12 Month Average
December 2023 12 Mth.Avg.Balance (10,775,509) Adjustments for Tax:
December 2024 12 Mth.Avg.Balance (10,765,842) Change in Liability Account Balance: Schedule M Add-Pro Forma 1,005,926
Adjustment to Rate Base 9,667 Ref 8.2 Account#287216 Schedule M Add-Actual (921,626) Dec-23
Adjustment needed 1,927,552 Ref 8.2
Def Inc Tax Exp-Pro Forma (247,323)
Def Inc Tax Exp-Actual 226,597
Adjustment needed (473,920) Ref 8.2
ADIT Adjustment for Tax:
Tax Actual Account 287216(FERC Account 190)M#605.715:
Description: Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 I Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
Trapper Mine 2,684,486 2,697,177 2,698,405 2,679,886 2,700,550 2,718,121 2,726,233 2,696,352 2,610,975 2,473,350 2,424,064 2,373,826 2,457,889
Contract Obligation
Regulation Forecast
Description: Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24
Trapper Mine 2,457,889 2,724,437 2,725,666 2,723,567 2,744,230 2,761,802 2,769,914 2,740,033 2,654,655 2,527,831 2,478,545 2,428,307 2,512,988
Contract Obligation
13-Month Average Balance: Year End Balance:
December 2023 13MA ADIT 2,610,870 December 2023 YE ADIT Balance 2,457,889
December 2024 13MA ADIT 2,634,605 December 2024 YE ADIT Balance 2,512,988
Adjustment to Rate Base 23,735 Ref 8.2 Adjustment to Rate Base 55,099
Ref 8.2
Page 8.2.2

Rocky Mountain Power
Exhibit No.48 Page 134 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 8.3
Idaho General Rate Case-December 2024
Jim Bridger Mine Rate Base
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Other Tangible Property 399 1 38,772,275 SE 5.9012% 2,288,043 Below
Other Tangible Property 399 3 (1,605,399) SE 5.9012% (94,738) Below
37,166,876 2,193,304
Adjustment to Tax:
Accumulated Def Inc Tax Balance 190 3 27,318 SE 5.9012% 1,612 8.3.2
27,318 1,612
Adjustment Detail:
December 2023 Balance 38,772,275 8.3.1
December 2024 Balance 37,166,876 8.3.1
Adjustment to December 2024 Balance (1,605,399)
Description of Adjustment:
The Company owns a two-thirds interest in the Bridger Coal Company(BCC),which supplies coal to the Jim Bridger generating plant.The Company's
investment in BCC is recorded on the books of Pacific Minerals,INC(PMI),a wholly-owned subsidiary.Because of this ownership arrangement,the coal
mine investment is not included in Account 101-Electric Plant in Service.The normalized costs for BCC provide no return on investment.The return on
investment for BCC is removed in the fuels credit which the Company has included as an offset to fuel prices leaving no return in results.

Rocky Mountain Power
Exhibit No.48 Page 135 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-December 2024
Jim Bridger Mine Rate Base
($000's)
Bridger Total Actual Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma
Description Dec 23 Jan 24 Feb 24 Mar 24 Apr 24 May 24 June 24 July 24 Aug 24 Sept 24 Oct 24 Nov 24 Dec 24
1 Structure,Equipment,Mine Dev. 243,611 243,631 243,652 243,673 244,046 244,187 244,239 248,322 248,343 249,513 250,070 250,091 251,491
2 Materials&Supplies 10,943 10,969 10,995 11,021 11,047 11,073 11,099 11,125 11,151 11,177 11,203 11,229 11,255
4 Pit Inventory 1,900 1,432 1,281 943 438 2,496 3,296 2,756 2,297 359 451 1,100 2,535
5 Deferred Long Wall Costs - - - - - - - - - - - - -
6 Reclamation Liability
7 Accumulated Depreciation (198,296) (199,193) (200,074) (200,955) (201,845) (202,751) (203,642) (204,614) (205,584) (206,568) (207,554) (208,534) (209,532)
8 Bonus Bid/Lease Payable -
TOTAL RATE BASE 58,158 56,839 55,854 54,682 53,686 55,005 54,992 57,590 56,208 54,482 54,170 53,887 55,750
PacifiCorp Share(66.67%) 38,772 37,893 37,236 36,455 35,791 36,670 36,661 38,393 37,472 36,321 36,114 35,925 37,167
Ref.8.3 Ref.8.3
Page 8.3.1

Rocky Mountain Power
Exhibit No.48 Page 136 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case-December 2024
Bridger Mine Rate Base
Year End Balance
Dec 23 Jan 24 Feb 24 Mar 24 Apr 24 May 24 June 24 July 24 Aug 24 Sept 24 Oct 24 1 Nov 24 Dec 24
Materials&Supplies:
Obsolete Reserve-Surface (66,667) (75,000) (83,333) (91,667) (100,000) (108,333) (116,667) (125,000) (133,333) (141,667) (150,000) (158,333) (166,667)
Obsolete Reserve-Underground
Total Obsolete Reserves (66,667) (75,000) (83,333) (91,667) (100,000) (108,333) (116,667) (125,000) (133,333) (141,667) (150,000) (158,333) (166,667)
PacifiCorp's 2/3 share:
Obsolete Reserve-Surface (44,444) (50,000) (55,556) (61,111) (66,667) (72,222) (77,778) (83,333) (88,889) (94,444) (100,000) (105,556) (111,111)
Obsolete Reserve-Underground
Total of PacifiCorp's share of Obsolete Reserves (44,444) (50,000) (55,556) (61,111) (66,667) (72,222) (77,778) (83,333) (88,889) (94,444) (100,000) (105,556) (111,111)
YE ADIT 190 Balance at December 31,2023 27,318
YE ADIT 190 Balance at December 31,2022 - Tax Model-Inventory Reserve-PMI-Account 287938
27,318 Ref 8.3
Page 8.3.2

Rocky Mountain Power
Exhibit No.48 Page 137 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.4
Idaho General Rate Case-December 2024
Customer Advances for Construction
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Customer Advances 252 1 (310,394) CA Situs 8.4.1
Customer Advances 252 1 64,434,089 OR Situs 8.4.1
Customer Advances 252 1 (460,409) WA Situs 8.4.1
Customer Advances 252 1 (1,555,516) ID Situs (1,555,516) 8.4.1
Customer Advances 252 1 (25,642,987) UT Situs 8.4.1
Customer Advances 252 1 (1,682,686) WY Situs 8.4.1
Customer Advances 252 1 (34,782,096) SG 5.4136% (1,882,976) 8.4.1
Total (3,438,492)
Description of Adjustment:
Customer advances for construction are booked into FERC account 252. When they are booked,the entries do not reflect the proper allocation.This
adjustment corrects the allocation of customer advances for construction in the account.

Rocky Mountain Power
Exhibit No.48 Page 138 of 303
Case No. PAC-E-24-04 Page 8.4.1
Witness:Shelley E. McCoy
Rocky Mountain Power
Idaho General Rate Case - December 2024
Customer Advances for Construction
YEAR END BASIS:
Account Booked Allocation Correct Allocation Adjustment Ref.
252CA - (310,394) (310,394) Page 8.4
252OR (68,444,260) (4,010,171) 64,434,089 Page 8.4
252WA - (460,409) (460,409) Page 8.4
2521DU - (1,555,516) (1,555,516) Page 8.4
252UT (248,979) (25,891,966) (25,642,987) Page 8.4
252WYP - (1,682,686) (1,682,686) Page 8.4
252SG (62,762,870) (97,544,967) (34,782,096) Page 8.4
Total (131,456,108) (131,456,108) -

Rocky Mountain Power
Exhibit No.48 Page 139 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.5
Idaho General Rate Case-December 2024
Major Plant Additions
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Steam Production 312 3 34,574,910 SG 5.4136% 1,871,760
Steam Production 312 3 - SG 5.4136% -
Hydro Production 332 3 69,675,173 SG-P 5.4136% 3,771,960
Hydro Production 332 3 8,446,875 SG-U 5.4136% 457,283
Hydro Production 332 3 - SG-P 5.4136% -
Other Production 343 3 - SG 5.4136% -
Other Production 343 3 506,738,881 SG-W 5.4136% 27,432,999
Transmission 355 3 2,802,336,966 SG 5.4136% 151,708,327
Distribution-California 364 3 CA Situs -
Distribution-Oregon 364 3 OR Situs
Distribution-Washington 364 3 WA Situs
Distribution-Utah 364 3 UT Situs
Distribution-Idaho 364 3 ID Situs
Distribution-Wyoming 364 3 WY Situs
General Plant-California 397 3 CA Situs
General Plant-Oregon 397 3 OR Situs
General Plant-Washington 397 3 WA Situs
General Plant-Utah 397 3 UT Situs
General Plant-Idaho 397 3 ID Situs
General Plant-Wyoming 397 3 WY Situs -
General Plant 397 3 22,616,152 SO 5.3334% 1,206,209
General Plant 397 3 - SG 5.4136% -
Mining Plant 399 3 - SE 5.9012% -
Intangible Plant 303 3 30,268,789 SO 5.3334% 1,614,354
Intangible Plant 303 3 - SE 5.9012% -
Intangible Plant 303 3 SG 5.4136%
Intangible Plant 303 3 OR Situs
Intangible Plant 302 3 SG-P 5.4136% -
Total 3,474,657,746 188,062,892 8.5.3
Adjustment to Tax:
Schedule M Additions SCHMAT 2 2,818,603 SG 5.4136% 152,589
Schedule M Additions SCHMAT 2 - SG 5.4136% -
Schedule M Additions SCHMAT 2 - SG 5.4136% -
Schedule M Additions SCHMAT 2 1,581,247 SG 5.4136% 85,603
Schedule M Additions SCHMAT 2 - CA Situs -
Schedule M Additions SCHMAT 2 ID Situs
Schedule M Additions SCHMAT 2 OR Situs
Schedule M Additions SCHMAT 2 WA Situs
Schedule M Additions SCHMAT 2 UT Situs
Schedule M Additions SCHMAT 2 WY Situs
Schedule M Additions SCHMAT 2 WY Situs
Schedule M Additions SCHMAT 2 CN 4.2894% -
Schedule M Additions SCHMAT 2 680,526 SO 5.3334% 36,295
Total 5,080,376 274,487
Deferred Tax Expense 41110 2 (692,999) SG 5.4136% (37,516)
Deferred Tax Expense 41110 2 SG 5.4136%
Deferred Tax Expense 41110 2 SG 5.4136%
Deferred Tax Expense 41110 2 (388,775) SG 5.4136% (21,047)

Rocky Mountain Power
Exhibit No.48 Page 140 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 8.5.1
Idaho General Rate Case-December 2024
Part 2 Major Plant Additions
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Deferred Tax Expense 41110 2 CA Situs
Deferred Tax Expense 41110 2 ID Situs
Deferred Tax Expense 41110 2 OR Situs
Deferred Tax Expense 41110 2 WA Situs
Deferred Tax Expense 41110 2 UT Situs
Deferred Tax Expense 41110 2 WY Situs
Deferred Tax Expense 41110 2 WY Situs
Deferred Tax Expense 41110 2 CN 4.2894%
Deferred Tax Expense 41110 2 (167,318) SO 5.3334% (8,924)
Total (1,249,092) (67,487)
Accum Def Inc Tax Bal 282 2 692,999 SG 5.4136% 37,516
Accum Def Inc Tax Bal 282 2 - SG 5.4136% -
Accum Def Inc Tax Bal 282 2 - SG 5.4136% -
Accum Def Inc Tax Bal 282 2 388,775 SG 5.4136% 21,047
Accum Def Inc Tax Bal 282 2 - CA Situs -
Accum Def Inc Tax Bal 282 2 ID Situs
Accum Def Inc Tax Bal 282 2 OR Situs
Accum Def Inc Tax Bal 282 2 WA Situs
Accum Def Inc Tax Bal 282 2 UT Situs
Accum Def Inc Tax Bal 282 2 WY Situs
Accum Def Inc Tax Bal 282 2 WY Situs
Accum Def Inc Tax Bal 282 2 CN 4.2894% -
Accum Def Inc Tax Bal 282 2 167,318 SO 5.3334% 8,924
Total 1,249,092 67,487
Schedule M Additions SCHMAT 3 73,764,689 SG 5.4136% 3,993,352
Schedule M Additions SCHMAT 3 3,380,373 SO 5.3334% 180,289
Total 77,145,062 4,173,641
Schedule M Deductions SCHMDT 3 245,690,760 SG 5.4136% 13,300,804
Schedule M Deductions SCHMDT 3 14,611,817 SO 5.3334% 779,306
Total 260,302,577 14,080,110
Deferred Tax Expense 41110 3 (18,136,229) SG 5.4136% (981,829)
Deferred Tax Expense 41110 3 (831,119) SO 5.3334% (44,327)
Total (18,967,348) (1,026,156)
Deferred Tax Expense 41010 3 60,407,005 SG 5.4136% 3,270,215
Deferred Tax Expense 41010 3 3,592,548 SO 5.3334% 191,605
Total 63,999,553 3,461,820
Accum Def Inc Tax Bal 282 3 (42,270,776) SG 5.4136% (2,288,386)
Accum Def Inc Tax Bal 282 3 (2,761,424) SO 5.3334% (147,278)
Total (45,032,200) (2,435,664)
This adjustment places into rate base the major plant additions from January 2024 through December 2024 on a year-end basis.Major plant additions
have been identified as individual projects valued at$5 million or greater.
The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2

Rocky Mountain Power
Exhibit No.48 Page 141 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Page 8.5.2
Rocky Mountain Power
Idaho General Rate Case -December 2024
Major Plant Addition Summary
Jan23 to Dec23 Jan24 to Dec24
Description Factor Plant Additions Plant Additions Ref#
Steam Production Plant:
Various SG 47,400,178 34,574,910
Total Steam Plant 47,400,178 34,574,910 8.5.3
Hydro Production Plant:
Various SG-P - 69,675,173
Various SG-U - 8,446,875
Total Hydro Plant - 78,122,048 8.5.3
Other Production Plant:
Various SG 44,073,097 -
Various Wind Generation SG-W 75,510,427 506,738,881
Total Other Plant 119,583,524 506,738,881 8.5.3
Transmission Plant:
Various SG 90,734,484 2,802,336,966
Total Transmission Plant 90,734,484 2,802,336,966 8.5.3
Distribution Plant:
Idaho ID - -
Total Distribution Plant - - 8.5.3
General Plant:
General SO 16,894,821 22,616,152
General SG 205,084 -
Total General Plant 17,099,905 22,616,152 8.5.3
Mining Plant:
Coal Mine SE - -
Total Mining Plant - - 8.5.3
Intangible Plant:
General SO 5,697,879 30,268,789
Total Intangible Plant 5,697,879 30,268,789 8.5.3
Total Electric Plant in Service 280,515,970 3,474,657,746
Ref 8.5

Rocky Mountain Power
Exhibit No.48 Page 142 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy Page 8.5.3
Rocky Mountain Power
Idaho General Rate Case-December 2024
Major Plant Addition Detail-January 2024-December 2024
Jan 24-Dec 24
Project Description Account Factor In-Service Date Plant Additions
Steam Production
Jim Bridger-U1 Conversion to Natural Gas 312 SG Apr-24 17,307,777
Jim Bridger-U2 Conversion to Natural Gas 312 SG Apr-24 17,267,132
Steam Production Total 34,574,910
Other Production
New Wind Generation 343 SG-W Dec-24 506,738,881
Other Production Total 506,738,881
Hydro Production
ILR 11.2.2.12 Beaver Bay PH 1 Renovation 332 SG-P Dec-24 5,556,226
IKL-Fall Creek Hatchery 332 SG-P Mar-24 36,460,246
Swift 1 Spillway Gate Bulkhead 332 SG-P Sep-24 6,153,991
ILR 4.5 Yale Downstream Fish Passage 332 SG-P Oct-24 10,428,493
Toketee 2 Turbine Refurbishment 332 SG-P Nov-24 11,076,218
Cutler Relicensing 332 SG-U Nov-24 8,446,875
Hydro Production Total 78,122,048
Transmission
Project Specialized 355 SG Various 72,681,510
Tucker 69 kV Tie Line 355 SG Various 6,405,107
Houston Lake-Ponderosa Add Second 115kV Line 355 SG May-24 7,943,819
Path C Transmission Improvements 355 SG May-24 31,335,658
OTP196 Nephi 2nd POD 355 SG Sep-24 6,905,150
Walla Walla 69 kV Loop Reconfig Recondct 355 SG Various 13,734,687
Anticline 345 kV Phase Shifter 355 SG Nov-24 133,522,880
GWS 230kV supporting projects(GW) 355 SG Dec-24 20,213,000
Oquirrh Terminal 345kV Line 355 SG Nov-24 75,845,547
Gateway South Aeolus Mona 500kV Line 355 SG Dec-24 2,069,785,300
Line 30&65 Convert to 115 kV; New 230-69kV Sub T 355 SG Various 5,650,511
D1:Windstar-Shirley Basin 230kV Line 355 SG Various 278,197,231
Fort Hall/BIA Jim Bridger Kinport G-2067-shared IPC 355 SG Jun-24 5,372,570
Customer 27-UT-Trans 355 SG Jun-24 8,605,007
Customer 22-UT-Trans 355 SG Sep-24 6,934,686
Jackalope-Bixby Transmission Upgrade 355 SG Oct-24 7,034,353
Customer 8-UT-Trans (1) 355 SG Various 12,100,000
TMP EV2024 Network Upgrades for Gen Interconnection 355 SG Various 40,069,949
Transmission Total 2,802,336,966
Distribution
Distribution Total -
General
Eng Telecom :OTLM-T1 397 SO Dec-24 5,908,076
OT Lease Modernization-T1 Circuits 397 SO Various 5,908,076
PacifiCorp Accelerated RTU Repl(PARR) 397 SO Various 10,800,000
General Total 22,616,152
Intangible
Field Ai-Field Asset Intelligence-GWD 303 SO Apr-24 6,328,789
Palantir Foundry 303 SO Various 5,840,000
PAC FIPS 201 Pinnacle Repl 303 SO Various 18,100,000
Intangible Total 30,268,789
3,474,657,746
Ref.8.5.2

Rocky Mountain Power
Exhibit No.48 Page 143 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.6
Idaho General Rate Case-December 2024
Miscellaneous Rate Base
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
1-Fuel Stock-Pro Forma 151 3 40,676,560 SE 5.9012% 2,400,419 8.6.1
2-Fuel Stock-Working Capital Deposit 25316 3 (1,101,000) SE 5.9012% (64,973) 8.6.1
2-Fuel Stock-Working Capital Deposit 25317 3 (4,040,293) SE 5.9012% (238,427) 8.6.1
3-Prepaid Overhauls 186M 3 27,594,795 SG 5.4136% 1,493,882 8.6.1
Description of Adjustment:
This adjustment:(1)Walks forward to the pro-forma level of fuel stock;(2)reflects pro-forma working capital deposits;and(3)walks forward the
balances for prepaid overhauls at the Lake Side,Chehalis and Currant Creek gas plants to reflect payments and transfers of capital to electric
plant in service during the year ending December 2024.

Rocky Mountain Power
Exhibit No.48 Page 144 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy Page 8.6.1
Rocky Mountain Power
Idaho General Rate Case-December 2024
Miscellaneous Rate Base
Year-End Balances-Summary
Actuals Pro Forma
Dec-2023 Dec-2024 Adjustment
1-Coal Fuel Stock Balances by Plant Account Factor Balance Balance
Jim Bridger 151 SE 21,829,051 61,618,123 39,789,072
Cholla 151 SE - - -
Colstrip 151 SE 1,861,897 1,790,619 (71,278)
Craig 151 SE 3,160,877 9,597,958 6,437,081
Hayden 151 SE 814,159 2,774,320 1,960,161
Hunter 151 SE 21,932,351 16,557,672 (5,374,680)
Huntington 151 SE 14,887,024 19,329,720 4,442,696
Dave Johnston 151 SE 16,955,232 13,860,103 (3,095,129)
Naughton 151 SE 16,691,166 13,279,803 (3,411,363)
Rock Garden 151 SE
Total 98,131,756 138,808,316 40,676,560 ReC 8.6
Actuals Pro Forma
Dec-2023 Dec-2024 Adjustment
1-Working Capital Deposits Account Factor Balance Balance
UAMPS Working Capital Deposit 25316 SE (1,101,000) (1,101,000) Ref.8.6
DPEC Working Capital Deposit 25317 SE (4,040,293) (4,040,293) Ref.8.6
Actuals Pro Forma
Dec-2023 Dec-2024 Adjustment
2-Overhaul Prepayments by Plant Account Factor Balance Balance
Lake Side 1 186M SG 28,260,928 33,339,953 5,079,025
Chehalis 186M SG 13,211,063 20,708,910 7,497,847
Currant Creek 186M SG 14,034,796 20,703,091 6,668,295
Lake Side 2 186M SG 1,069,736 8,703,456 7,633,719
Chehalis O&M 186M SG 1,780,248 2,178,695 398,447
Currant Creek O&M 186M SG 668,219 985,681 317,462
Total 59,024,990 86,619,785 27,594,795 1 Ref.8.6

Rocky Mountain Power
Exhibit No.48 Page 145 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.7
Idaho General Rate Case-December 2024
FERC 105-Plant Held for Future Use
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Remove PHFU 105 1 (2,112,145) SG 5.4136% (114,344)
Remove PHFU 105 1 CA Situs
Remove PHFU 105 1 (6,893,577) OR Situs
Remove PHFU 105 1 (5,168,253) UT Situs
Remove PHFU 105 1 (601) WY Situs
(14,174,575) (114,344) 8.7.1
Description of Adjustment:
This adjustment removes Plant Held for Future Use(PHFU)assets from FERC account 105. The company is making this adjustment in compliance with
Title 16 of Public Utility Regulation,chapter 5"Powers and Duties of Public Utilities Commission"section 61-502A.

Rocky Mountain Power
Exhibit No.48 Page 146 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power
Idaho General Rate Case - December 2024
FERC 105 (Plant Held for Future Use)
Primary Account Secondary Account Alloc Total
1050000 Plant Held for Future Use 3501000 LAND OWNED IN FEE SG $1,357,583
1050000 Plant Held for Future Use 3502000 LAND RIGHTS SG $754,562
1050000 Plant Held for Future Use 3601000 LAND OWNED IN FEE OR $3,912,456
1050000 Plant Held for Future Use 3601000 LAND OWNED IN FEE UT $5,168,253
1050000 Plant Held for Future Use 3601000 LAND OWNED IN FEE WYP $601
1050000 Plant Held for Future Use 3891000 ILAND OWNED IN FEE OR $2,981,121
Overall Result $14,174,575
Ref. 8.7
Page 8.7.1

Rocky Mountain Power
Exhibit No.48 Page 147 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.8
Idaho General Rate Case-December 2024
Regulatory Asset Amortization
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Elec.Plant Acq.Amort.Exp. 406 3 SG 5.4136% 8.8.1
Depreciation Study 407 3 ID Situs 8.8.4
Intervenor Funding 928 3 40,000 ID Situs 40,000 8.8.6
Adjustment to Rate Base:
Elec.Plant Gross Acq. 114 3 - SG 5.4136% - 8.8.1
Electric Plant Acq.Acc.Amort. 115 3 (75,351) SG 5.4136% (4,079) 8.8.1
Depreciation Study 182M 3 (3,485,076) ID Situs (3,485,076) 8.8.4
Intervenor Funding 182M 3 (40,000) ID Situs (40,000) 8.8.6
Adjustment to Tax:
Schedule M Adjustment SCHMDT 3 ID Situs
Deferred Income Tax Expense 41010 3 ID Situs -
Accumulated Def Inc Tax Balance 283 3 856,862 ID Situs 856,862
Schedule M Adjustment SCHMAT 3 40,000 ID Situs 40,000
Deferred Income Tax Expense 41110 3 (9,835) ID Situs (9,835)
Accumulated Def Inc Tax Balance 283 3 9,835 ID Situs 9,835
Description of Adjustment:
This adjustment walks forward Electric Plant Acquisition the base period(12 months ended December 2023)to pro forma period levels(12 months ending
December 2024).This adjustment also includes the accumulated Intervenor Funding regulatory asset balance.

Rocky Mountain Power
Exhibit No.48 Page 148 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.8.1
Idaho General Rate Case - December 2024
Regulatory Asset Amortization
Electric Plant Acquisition Adjustment
Adiust Base Period to Pro Forma Period
Rate Base
Amortization Gross Acq. Acc. Amort.
Pro Forma Amount(below) 75,351 144,704,699 (142,126,528)
Base Period Amount(below) 75,351 144,704,699 (142,051,177)
Pro Forma Adjustment - - (75,351)
Ref. 8.8 Ref. 8.8 Ref. 8.8
Beg Balance End Balance
Gross Accumulated Accumulated
Year Acquisition Amortization Amortization Amortization
Opening Balance 144,704,699 (141,975,825)
2023 January 144,704,699 (141,975,825) (6,279) (141,982,105)
February 144,704,699 (141,982,105) (6,279) (141,988,384)
March 144,704,699 (141,988,384) (6,279) (141,994,663)
April 144,704,699 (141,994,663) (6,279) (142,000,943)
May 144,704,699 (142,000,943) (6,279) (142,007,222)
June 144,704,699 (142,007,222) (6,279) (142,013,501)
July 144,704,699 (142,013,501) (6,279) (142,019,780)
August 144,704,699 (142,019,780) (6,279) (142,026,060)
September 144,704,699 (142,026,060) (6,279) (142,032,339)
October 144,704,699 (142,032,339) (6,279) (142,038,618)
November 144,704,699 (142,038,618) (6,279) (142,044,897)
December 144,704,699 (142,044,897) (6,279) (142,051,177)
Base Period Amort= (75,351)
2024 January 144,704,699 (142,051,177) (6,279) (142,057,456)
February 144,704,699 (142,057,456) (6,279) (142,063,735)
March 144,704,699 (142,063,735) (6,279) (142,070,015)
April 144,704,699 (142,070,015) (6,279) (142,076,294)
May 144,704,699 (142,076,294) (6,279) (142,082,573)
June 144,704,699 (142,082,573) (6,279) (142,088,852)
July 144,704,699 (142,088,852) (6,279) (142,095,132)
August 144,704,699 (142,095,132) (6,279) (142,101,411)
September 144,704,699 (142,101,411) (6,279) (142,107,690)
October 144,704,699 (142,107,690) (6,279) (142,113,970)
November 144,704,699 (142,113,970) (6,279) (142,120,249)
December 144,704,699 (142,120,249) (6,279) (142,126,528)
Pro Forma Amort= (75,351)

Rocky Mountain Power
Exhibit No.48 Page 149 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.8.2
Idaho General Rate Case - December 2024
Regulatory Asset Amortization
Electric Plant Acquisition Adjustment
GL Account 140800 -Actuals for 12 Months Ended December 2023
Addition / Accumulated
Year Month Amortization Amount
2022 12 - 156,468,483
2023 1 - 156,468,483
2023 2 - 156,468,483
2023 3 - 156,468,483
2023 4 - 156,468,483
2023 5 - 156,468,483
2023 6 - 156,468,483
2023 7 - 156,468,483
2023 8 - 156,468,483
2023 9 - 156,468,483
2023 10 - 156,468,483
2023 11 - 156,468,483
2023 12 - 156,468,483
System-allocated amount 144,704,699 Ref Tab B-15 &8.9.1
Utah-situs amount 11,763,784 Ref Tab B-15
156,468,483
GL Account Balance
Account Number 140800
Calendar year 2023
Period Debit Credit Balance Cumulative balance
Balance Car... 156,466,482.73
1 156,468,482.73
2 156,468,482.73
3 156,468,482.73
4 156,468,482.73
5 156,468,482.73
6 156,466,482.73
7 156,468,482.73
8 156,466,482.73
9 156,468,482.73
10 156,466,482.73
11 156,468,482.73
12 156,466,482.73

Rocky Mountain Power
Exhibit No.48 Page 150 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.8.3
Idaho General Rate Case-December 2024
Regulatory Asset Amortization
Accumulated Amortization
GL Account 145800 -Actuals for 12 Months Ended December 2023
Accumulated
Year Month Amort. Amount
2022 12 (31,416) (144,325,820)
2023 1 (31,416) (144,357,236)
2023 2 (31,416) (144,388,651)
2023 3 (31,416) (144,420,067)
2023 4 (31,416) (144,451,482)
2023 5 (31,416) (144,482,898)
2023 6 (31,416) (144,514,313)
2023 7 (31,416) (144,545,729)
2023 8 (31,416) (144,577,144)
2023 9 (31,416) (144,608,560)
2023 10 (31,416) (144,639,976)
2023 11 (31,416) (144,671,391)
2023 12 (31,416) (144,702,807)
System-allocated amount (142,051,177) Ref.Tab B-15&8.9.1
Utah-situs amount (2,651,630) Ref.Tab B-15
(144,702,807)
GL Account Balance
Account Number 145800
Calendar year 2023
Period Debit Credit Balance Cumulative balance
Balance Car... 144,325,819.95-
1 31,415.56 31,415.56- 144,357,235.51-
2 31,415.58 31,415.58- 144,388,651.09-
3 31,415.56 31,415.56- 144,420,066.65-
4 31,415.58 31,415.58- 144,451,482.23-
5 31,415.56 31,415.56- 144,482,897.79-
6 31,415.57 31,415.57- 144,514,313.36-
7 31,415.57 31,415.57- 144,545,728.93-
8 31,415.56 31,415.56- 144,577,144.49-
9 31,415.57 31,415.57- 144,608,560.06-
10 31,415.57 31,415.57- 144,639,975.63-
11 31,415.57 31,415.57- 144,671,391.20-
12 31,415.57 31,415.57- 144,702,806.77-

Rocky Mountain Power
Exhibit No.48 Page 151 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.8.4
Idaho General Rate Case - December 2024
Regulatory Assets & Liabilities Amortization
Depreciation Study
Amortization Rate Base
Base Period Amount (below) 3,485,076 6,970,152
Pro Forma Amount (below) 3,485,076 3,485,076
Adjustment: - (3,485,076)
Ref. 8.8 Ref. 8.8
Beg. Balance End Balance
Reg. Asset Reg. Asset
Year Balance Amortization Balance
Opening Bal. 10,455,227
2023 January 10,455,227 (290,423) 10,164,804
February 10,164,804 (290,423) 9,874,381
March 9,874,381 (290,423) 9,583,958
April 9,583,958 (290,423) 9,293,535
May 9,293,535 (290,423) 9,003,112
June 9,003,112 (290,423) 8,712,689
July 8,712,689 (290,423) 8,422,266
August 8,422,266 (290,423) 8,131,843
September 8,131,843 (290,423) 7,841,420
October 7,841,420 (290,423) 7,550,997
November 7,550,997 (290,423) 7,260,574
December 7,260,574 (290,423) 6,970,152
Base Period Amort= (3,485,076)
Opening Bal. Amortization Ending Bal.
2024 January 6,970,152 (290,423) 6,679,729
February 6,679,729 (290,423) 6,389,306
March 6,389,306 (290,423) 6,098,883
April 6,098,883 (290,423) 5,808,460
May 5,808,460 (290,423) 5,518,037
June 5,518,037 (290,423) 5,227,614
July 5,227,614 (290,423) 4,937,191
August 4,937,191 (290,423) 4,646,768
September 4,646,768 (290,423) 4,356,345
October 4,356,345 (290,423) 4,065,922
November 4,065,922 (290,423) 3,775,499
December 3,775,499 (290,423) 3,485,076
Pro Forma Amort= (3,485,076)

Rocky Mountain Power
Exhibit No.48 Page 152 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power Page 8.8.5
Idaho General Rate Case - December 2024
Regulatory Assets & Liabilities Amortization
Depreciation Study
GL Account 187320 -Actuals for 12 Months Ended December 2022
Accumulated
Year Month Accrual Amount
2022 12 10,455,227
2023 1 (290,423) 10,164,804
2023 2 (290,423) 9,874,381
2023 3 (290,423) 9,583,958
2023 4 (290,423) 9,293,535
2023 5 (290,423) 9,003,112
2023 6 (290,423) 8,712,689
2023 7 (290,423) 8,422,266
2023 8 (290,423) 8,131,843
2023 9 (290,423) 7,841,420
2023 10 (290,423) 7,550,997
2023 11 (290,423) 7,260,574
2023 12 (290,423) 6,970,152
Ref 8.8.1
GL Account Balance
Account Number 187320
Calendar year 2023
Period Debit Credit Balance CumulatNe balance
Balance Car... 10,455,227.27
1 290,422.98 290,422.98- 10,164,804.29
2 290,422.98 290,422.98- 9,874,381.31
3 290,422.98 290,422.98- 9,583,958.33
4 290,422.98 290,422.98- 9,293,535.35
5 290,422.98 290,422.98- 9,003,112.37
6 290,422.98 290,422.98- 8,712,689.39
7 290,422.98 290,422.98- 8,422,266.41
8 290,422.98 290,422.98- 6,131,643.43
9 290,422.98 290,422.98- 7,841,420.45
10 290,422.98 290,422.98- 7,550,997.47
11 290,422.98 290,422.98- 7,260,574.49
12 290,422.98 290,422.98- 6,970,151.51

Rocky Mountain Power
Exhibit No.48 Page 153 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.8.6
Idaho General Rate Case - December 2024
Regulatory Assets & Liabilities Amortization
Intervenor Funding
Amortization Rate Base
Base Period Amount (below) - 40,000
Pro Forma Amount (below) 40,000 -
Adjustment: (40,000) (40,000)
Ref. 8.8 Ref. 8.8
Beg. Balance End Balance
Reg. Asset Reg. Asset
Year Balance Amortization Balance
Opening Bal. 40,000
2023 January 40,000 - 40,000
February 40,000 - 40,000
March 40,000 - 40,000
April 40,000 - 40,000
May 40,000 - 40,000
June 40,000 - 40,000
July 40,000 - 40,000
August 40,000 - 40,000
September 40,000 - 40,000
October 40,000 - 40,000
November 40,000 - 40,000
December 40,000 - 40,000
Base Period Amort= -
Opening Bal. Amortization Ending Bal.
2024 January 40,000 (3,333) 36,667
February 36,667 (3,333) 33,333
March 33,333 (3,333) 30,000
April 30,000 (3,333) 26,667
May 26,667 (3,333) 23,333
June 23,333 (3,333) 20,000
July 20,000 (3,333) 16,667
August 16,667 (3,333) 13,333
September 13,333 (3,333) 10,000
October 10,000 (3,333) 6,667
November 6,667 (3,333) 3,333
December 3,333 (3,333) -
Pro Forma Amort= (40,000)

Rocky Mountain Power
Exhibit No.48 Page 154 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.8.7
Idaho General Rate Case - December 2024
Regulatory Asset & Liability Amortization
GL Account 187958 -Intervenor Funding
Accumulated
Year Month Amortization Amount
2022 12 40,000
2023 1 - 40,000
2023 2 - 40,000
2023 3 - 40,000
2023 4 - 40,000
2023 5 - 40,000
2023 6 - 40,000
2023 7 - 40,000
2023 8 - 40,000
2023 9 - 40,000
2023 10 - 40,000
2023 11 - 40,000
2023 12 - 40,000
GL Account Balance
Account Number 187320
Calendar year 2023
Period Debit Credit Balance Cumulatwe balance
Balance Car... 40,000.00
1 40,000.00
2 40,000.00
3 40,000.00
4 40,000.00
5 40,000.00
6 40,000.00
7 40,000.00
8 40,000.00
9 40,000.00
10 40,000.00
11 40,000.00
12 40,000.00

Rocky Mountain Power
Exhibit No.48 Page 155 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.9
Idaho General Rate Case-December 2024
Klamath Regulatory Asset
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Base Period O&M Expense Adjustment 535 1 (1,880,504) SG 5.41% (101,804) 8.9.1
Amortization Expense Adjustment 407 3 (23,082) SG 5.41% (1,250) 8.9.2
Total Adjustment to Expense (1,903,586) (103,053)
Adjustment to Rate Base
Klamath Regulatory Asset 182M 3 (1,792,609) SG 5.41% (97,045) 8.9.2
Total Adjustment to Rate Base (1,792,609) (97,045)
Tax Adjustment:
Schedule M Addition SCHMDT 3 (93,935) SG 5.414% (5,085) 8.9.2
Deferred Income Tax Expense 41010 3 (23,096) SG 5.414% (1,250) 8.9.2
Accum Def Inc Tax Bal 283 3 440,742 SG 5.414% 23,860 8.9.2
Description of Adjustment:
The Lower Klamath hydroelectric generation assets were transferred to KRRC for final decommissioning in December 2022.Accordingly,the remaining net
plant balance was reclassified from Hydro Plant to a Regulatory Asset.The Company continues to assume the amortization on the regulatory asset using a
20%rate consistent with the proposal outlined in Docket No.PAC-E-21-07.This pro forma adjustment first removes all Klamath base period balances then
includes the regulatory asset and associated amortization expense for period through December 2025.

Rocky Mountain Power
Exhibit No.48 Page 156 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.9.1
Idaho General Rate Case - December 2024
Klamath Regulatory Asset
Remove Base Period O&M Expense
TOTAL
FACTOR COMPANY
Expense Accounts
Remove base period O&M expense' SG 1,880,504 Ref. 8.9
Adjustment to Expense Accounts 1,880,504
1 The FERC Location Codes included in this line item include the following:
18000
610000
611000
612000

Rocky Mountain Power
Exhibit No.48 Page 157 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 8.9.2
Idaho General Rate Case-December 2024
Klamath Regulatory Asset
Regulatory Asset Balance and Amortization
December 2023 YE December 202513 MA
Regulatory Assets Balance Balance Difference
Klamath Regulatory Asset 4,730,495 2,937,886 (1,792,609) Ref 8.9
Amortization Expense 12 ME December 2023 12 ME December 2025 Difference
Klamath Amortization Expense 1,218,154 1,195,072 (23,082) Ref 8.9
Date Bea Bal Amortization End Bal
Dec-23 4,830,028 99,533 4,730,495
Jan-24 4,730,495 99,589 4,630,906
Feb-24 4,630,906 99,589 4,531,316
Mar-24 4,531,316 99,589 4,431,727
Apr-24 4,431,727 99,589 4,332,138
May-24 4,332,138 99,589 4,232,548
Jun-24 4,232,548 99,589 4,132,959
Jul-24 4,132,959 99,589 4,033,370
Aug-24 4,033,370 99,589 3,933,780
Sep-24 3,933,780 99,589 3,834,191
Oct-24 3,834,191 99,589 3,734,601
Nov-24 3,734,601 99,589 3,635,012
Dec-24 3,635,012 99,589 3,535,423
Jan-25 3,535,423 99,589 3,435,833
Feb-25 3,435,833 99,589 3,336,244
Mar-25 3,336,244 99,589 3,236,655
Apr-25 3,236,655 99,589 3,137,065
May-25 3,137,065 99,589 3,037,476
Jun-25 3,037,476 99,589 2,937,886
Jul-25 2,937,886 99,589 2,838,297
Aug-25 2,838,297 99,589 2,738,708
Sep-25 2,738,708 99,589 2,639,118
Oct-25 2,639,118 99,589 2,539,529
Nov-25 2,539,529 99,589 2,439,940 13 MA Balance
Dec-25 2,439,940 99,589 2,340,350 $ 2,937,886
Annual Total 1,195,072

Rocky Mountain Power
Exhibit No.48 Page 158 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.10
Idaho General Rate Case-December 2024
Cholla 4
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Reg Asset-Cholla U4-Nonunion Severance 182M 1 (1,940,149) SG 5.4136% (105,033) 8.10.1
Reg Asset-Cholla U4-Safe Harbor Lease 182M 1 (96,687) SG 5.4136% (5,234) 8.10.1
(2,036,836) (110,267)
Description of Adjustment:
Consistent with the Company's Integrated Resource Plan,Cholla Unit 4 ceased operations December 31,2020.The Commission authorized the Company
to use Tax Cut and Jobs Act("TCJA")regulatory liability balance to buy-down the net plant balance of Cholla Unit 4 in Docket No PAC-E-20-03.In addition,
the Commission authorized the company to buy-down closure cost and decommissioning balances using TCJA funds.This adjustments removes these
balances from Idaho's results so they are properly reflected with the final commission ordered treatment.

Rocky Mountain Power
Exhibit No.48 Page 159 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.10.1
Idaho General Rate Case-December 2024
Cholla 4 Retirement
Cholla Unit 4-Non-EPIS Booked Balances
FERC account Allocation Factor December 2023 YE
Rate Base Accounts:
Reg Asset-Cholla U4-Nonunion Severance 182M SG $ 1,940,149 Ref 8.10
Reg Asset-Cholla 1-14-Safe Harbor Lease 182M SG $ 96,687 Ref 8.10

Rocky Mountain Power
Exhibit No.48 Page 160 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 8.11
Idaho General Rate Case-December 2024
Carbon Plant Closure
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Decommission Exp 407 1 (65,778) ID Situs (65,778) 8.11.1
Adjustment to Rate Base:
Decommission Cost Reg Liab 108SP 3 (404,358) ID Situs (404,358) 8.11.1
M&S Inventory 182M 3 (3,446,305) SG 5.4136% (186,570) 8.11.1
M&S Inventory 182M 1 131,556 ID Situs 131,556 8.11.1
Adjustment to Tax:
Schedule M M&S Inventory SCHMDT 3 745,601 SG 5.4136% 40,364
Deferred Income Tax Expense 41010 3 183,318 SG 5.4136% 9,924
Accumulated Def Inc Tax Balance 283 3 104,433 SG 5.4136% 5,654
Description of Adjustment:
The Carbon plant(a coal-fired generation facility located in Carbon County,Utah) was retired in 2015 to comply with environmental and air quality
regulations.Costs associated with this plant closure have been fully recovered with the exception of the obsolete materials and supplies inventory and
decommissioning.The Commission approved a 3-year amortization for recovery of these balances as part of the Docket No.PAC-E-21-07.
This adjustment removes all balances associated with Carbon from the base period as they will be fully recovered upon the requested rate effective date.

Rocky Mountain Power
Exhibit No.48 Page 161 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.11.1
Idaho General Rate Case-December 2024
Carbon Plant Closure
Total
Expense Accounts Factor Company Ref.
ID 187338 Carbon Amort-ID Portion ID 65,778 8.11
Rate Base Accounts
REG LIAB-STEAM DECOMM-ID ID 404,358 8.11
REG ASSET-CARBON PLT DECOM/INVENTORY SG 3,446,305 8.11
REG ASSET-CARBON PLT DECOM/INVENTORY ID (131,556) 8.11

Rocky Mountain Power
Exhibit No.48 Page 162 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.12
Idaho General Rate Case-December 2024
Prepaid Pension Asset
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Net Prepaid Balance 128 1 (120,368,751) SO 5.333% (6,419,741) 8.12.1
Net Prepaid Balance 182M 1 (214,591,529) SO 5.333% (11,445,014) 8.12.1
Net Prepaid Balance 182M 1 (4,830,348) WY 0.000% - 8.12.1
Net Prepaid Balance 2283 1 - SO 5.333% - 8.12.1
(339,790,629) (17,864,755)
Adjustment to Tax:
ADIT Balances 190 1 (10,191,000) SO 5.333% (543,526) 8.12.1
ADIT Balances 283 1 91,786,905 SO 5.333% 4,895,358 8.12.1
ADIT Balances 283 1 1,187,618 WY 0.000% - 8.12.1
82,783,523 4,351,832
Description of Adjustment:
This adjustment removes the Company's net prepaid asset associated with its pension and other postretirement
welfare plans, net of associated accumulated deferred income taxes in unadjusted results. Please refer to
adjustment 4.9- Pension Non-Service Expense for treatment of pensions in results.

Rocky Mountain Power
Exhibit No.48 Page 163 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.12.1
Idaho General Rate Case - December 2024
Prepaid Pension Asset
FERC Dec-23
Pension Year Ending
Account Factor Allocation Ref
128 SO 120,368,751 8.12
182M SO 214,591,529 8.12
182M WY 4,830,348 8.12
2283 SO - 8.12
339,790,629
FERC Dec-23
Tax Year Ending
Account Factor Allocation Ref
190 SO 10,191,000 8.12
283 SO (91,786,905) 8.12
283 WY (1,187,618) 8.12
(82,783,523)

Rocky Mountain Power
Exhibit No.48 Page 164 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Rocky Mountain Power PAGE 8.13
Idaho General Rate Case-December 2024
Deer Creek Mine
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Remove base period expense
Oregon Deer Creek closure cost amortization 506 1 (5,261,548) SG 5.4136% (284,841) 8.13.1
Idaho Deer Creek closure cost amortization 506 1 (1,263,762) SG 5.4136% (68,415) 8.13.1
Idaho Deer Creek recovery royalties 506 1 (346,937) SG 5.4136% (18,782) 8.13.1
(6,872,247) (372,038)
Adjustment to Rate Base:
Remove Base period req.assets
Regulatory Asset 182M 1 5,079,629 ID 100.0000% 5,079,629 8.13.1
Regulatory Asset 182M 1 (75,602,673) SE 5.9012% (4,461,491) 8.13.1
Regulatory Asset 182M 1 (8,323,073) SO 5.3334% (443,902) 8.13.1
(78,846,117) 174,236
Tax Adjustment:
Remove Base Period:
Schedule M Adjustment SCHMAT 1 (5,925,799) SE 5.9012% (349,695)
Schedule M Adjustment SCHMAT 1 (992,003) SO 5.3334% (52,907)
Schedule M Adjustment SCHMDT 1 (713,480) SE 5.9012% (42,104)
Schedule M Adjustment SCHMDT 1 (954,556) IDU 100.0000% (954,556)
Deferred Income Tax Expense 41110 1 1,456,952 SE 5.9012% 85,978
Deferred Income Tax Expense 41110 1 243,900 SO 5.3334% 13,008
Deferred Income Tax Expense 41010 1 (175,420) SE 5.9012% (10,352)
Deferred Income Tax Expense 41010 1 (234,693) IDU 100.0000% (234,693)
Accum.Deferred Income Tax Balance 283 1 42,695 SO 5.3334% 2,277
Accum.Deferred Income Tax Balance 283 1 39,417,362 SE 5.9012% 2,326,111
Accum.Deferred Income Tax Balance 283 1 (234,695) IDU 10000% (23,469,500)
Accum.Deferred Income Tax Balance 283 1 (14,149,125) SE 5.9012% (834,973)
Accum.Deferred Income Tax Balance 190 1 (19,634,111) SE 5.9012% (1,158,655)
Description of Adjustment:
The Company filed a notice of closure and deferred accounting order for the closure of Deer Creek Mine in Docket No.PAC-E-14-10. The
unrecovered plant balance was set up as a regulatory asset and fully amortized in November 2018. All other mine closure costs and savings
were deferred to regulatory assets/liabilities and to be addressed in the next Idaho general rate case.The Company received approval in
Docket No.PAC-E-21-07 to begin amortization of the remaining deferred Deer Creek regulatory assets over three year period starting
January 1,2022.

Rocky Mountain Power
Exhibit No.48 Page 165 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.13.1
Idaho General Rate Case-December 2024
Deer Creek Mine Closure
Base Period Booked Balances
EXPENSE ACCOUNTS
Booked Booked
Amort Allocation Corrected
OR Plant Closure Cost 5,261,548 SG OR
ID Plant Closure Cost 1,263,762 SG ID
ID Recovery Royalties 346,937 SG ID
6,872,247
Ref.8.14
Deer Creek closure costs in Oregon and Idaho are being recovered on an SG allocation factor which impacts
Idaho unadjusted results.These amounts should be removed from results.
RATE BASE ACCOUNTS
Booked
YE Balances Allocation
Unrecovered Plant (1,662,000) SE
Closure Costs 77,264,672 SE
Closure Costs (3,221,399) ID
ROR Offsets (619,971) ID
UMWA PBOP (347,302) ID
UMWA PBOP Savings (890,957) ID
UMWA PBOP 8,323,073 SO
Total 78,846,117
Summary by Allocation Factor
(5,079,629) ID Ref.8.13
75,602,673 SE Ref.8.13
8,323,073 SO Ref.8.13
78,846,117

Rocky Mountain Power
Exhibit No.48 Page 166 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power PAGE 8.14
Idaho General Rate Case-December 2024
RTM Deferral
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Deferral Amortization 407 3 908,201 ID Situs 908,201 8.14.1
Adjustment to Tax:
Schedule M SCHMAT 3 908,201 ID Situs 908,201
Deferred Income Tax Expense 41110 3 (223,296) ID Situs (223,296)
Description of Adjustment:
This adjustment follows the language used in Case No.PAC-E-17-07,the Company has deferred costs above a cost cap to a regulatory asset for
recovery in a future general rate case.The cost cap was set not to exceed the total annual amount of project benefits.In Case No.PAC-E-21-03,the
Company estimated the deferral balance and sought recovery in that docket.The stipulation in that docket delayed the decision of recovery for the next
general rate case.As such,the Company is proposing a three year amortization of the deferral in this docket.
Please note,this adjustment excludes all carrying charges or inclusion in rate base per the language in the stipulation in PAC-E-21-03.

Rocky Mountain Power
Exhibit No.48 Page 167 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.14.1
Idaho General Rate Case -December 2024
RTM Adjustment
PAC- E-22-05
Year Period Exhibit 4 Amortization Balance
2025 1 (2,724,603) (75,683) (2,648,920)
2025 2 (75,683) (2,573,237)
2025 3 (75,683) (2,497,553)
2025 4 (75,683) (2,421,870)
2025 5 (75,683) (2,346,186)
2025 6 (75,683) (2,270,503)
2025 7 (75,683) (2,194,819)
2025 8 (75,683) (2,119,136)
2025 9 (75,683) (2,043,453)
2025 10 (75,683) (1,967,769)
2025 11 (75,683) (1,892,086)
2025 12 (75,683) (1,816,402)
Pro Forma Balance = (908,201)

Rocky Mountain Power
Exhibit No.48 Page 168 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power Page 8.14.2
Idaho General Rate Case-December 2024
RTM Adjustment
For the Month Ending December 31,2021
Idaho Allocated
$.Dollars
Line No. Reference Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Se-21 Oct-21 Nov-21 Dec-21
Plant Revenue Requirement
1 Capital Investment Footnote 1 97,507,819 97,853,808 104,623,406 106,283,085 109,420,408 109,697,543 115,473,587 117,048,710 117,048,710 117,048.710 117,048,710 117,048,710
2 Depreciation Reserve Footnote 1 (205,248) (416,510) (636,155) (868,725) (1,109,267) (1,354,725) (1,613,230) (1,882,680) (2,149,707) (2,421,706) (2,692,564) (2,963,758)
3 Accumulated DIT Balance Footnote 1 573,205 988,906 1,443,934 1,918,064 2,387,773 2,857,965 3,545,323 3,959,400 4,464,095 4,994,554 5,481,074 5,978,287
4 Net Rate Base(previous month) sum of lines 1-3 96,729,367 96,448,390 102,543,317 103,496,295 105,923,368 105,484,853 110,315,033 111,206,630 110,434,908 109,632,451 108,875,072 108,106,665
5 Pre-Tax Rate of Return line 36 9.234% 9.234% 9.234% 9.234% 9.234% 9.234% 9.234% 9.234% 9.234% 9.234% 9.234% 9.234%
6 Pre-Tax Return on Rate Base line 4*line 5 744,327 742,165 789,065 796,399 815,075 811,700 848,868 855,729 849,791 843.616 837,788 831,875
7 Wholesale Wheeling Revenue Footnote (86,029) (85,913) (85,733) (85,577) (85,329) (85,371) (85,247) (85,339) (84,711) (84,521) (84:932) (84,158)
8 Operation 8 Maintenance Footnote 3 50,886 43,923 66,815 25,968 55,035 64,702 19,793 71,473 71,215 63,593 66,996 69,756
9 Depreciation Footnote 211,262 219,645 232,570 240,541 245,459 258,505 269,450 267,027 271,999 270,859 271:194 273,293
10 Property Taxes Footnote 60,592 60,592 60,592 60,592 60,592 60,592 60,592 60,592 60,592 60,592 60,592 60,592
11 Wind Tax Footnote 3
12 Total Plant Revenue Requirement sum of lines 6-11 981,038 980,412 1,063,309 1,037,923 1,090,831 1,110,128 1,113,456 1,169,481 1,168,885 1,154,138 1,152,218 1,151,358
Net Power Cost
13 NPC Savings Footnote (303,628) (1,102,568) (276,098) (313,326) (250,779) (754,526) (550,013) (595,778) (705,973) (600,701) (1,124,136) (1,227,274)
PTC Benefit
14 PTC Benefit Footnote 3 (324,070) (347,906) (303,234) (264,126) (142,136) (169,292) (145,346) (241,460) (246,881) (285,410) (511,851) (619,438)
15 Gross-up for taxes line l4*(line 34-1) (105,655) (113,426) (98,862) (86,112) (46,340) (55,193) (47,386) (78,722) (80,489) (93,051) (166,876) (201,952)
16 PTC Revenue Requirement sum of lines 14 and 15 (429,725) (461,332) (402,096) (350,238) (188,476) (224,485) (192,732) (320,181) (327,370) (378,461) (678,726) (821,390)
17 Rev.Requirement sum of lines 12,13,16 247,686 583,488 385,115 1 374,359 651,576 131,116 370,711 253,522 135,543 1 174,975 650,644 897,306
Adjustment for ECAM Pass-through
18 PTC Revenue Requirement line 16 (429,725) (461,332) (402,096) (350,238) (188,476) (224,485) (192,732) (320,181) (327,370) (378,461) (678,726) (821,390)
19 Percentage included in ECAM(100%) ID ECAM Sharing% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
20 ECAM Pass-through line 18*line 19 (429,725) (461,332) (402,096) (350,238) (188,476) (224,485) (192,732) (320,181) (327,370) (378,461) (678,726) (821,390)
21 NPC Savings line 13 (303,628) (1,102,568) (276,098) (313,326) (250,779) (754,526) (550,013) (595,778) (705,973) (600,701) (1,124,136) (1,227,274)
22 Percentage included in ECAM(90%) ID ECAM Sharing% 90% 90% 90% 90% 90% 90% 90% 90% 90% 90% 90% 90%
23 ECAM Pass-through line 21*line 22 273,265 992,311 248,489 281,993 225,701 679,074 495,011 536,201 635,376 540,631 1,011,722 1,104,546
24 Rev.Regt.after ECAM Pass-through line l7-line 20-line 23 950,676 870,156 1,035,699 1,006,590 1,065,753 1,034,675 1,058,454 1,109,904 1,098,288 1,094,067 1,039,804 1,028,631
24.5 Authorized Capped Recovery line 25-line 24 247,686 385,115 374,359 651,576 131,116 370,711 253,522 135,543 174,975 (2,724,603)
Ref.8.14.1
25 Total Deferral-ID Share Footnote 5 702,990 870,156 650,585 632,231 414,177 903,559 687,743 856,382 962,746 919,092 1,039,804 1,028,631
26 Annual$300,000 Benefit provided by Company Final Order No.34104 (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000)
27 Net Customer(Benefit) sum of lines 20,23,25,26 (25,000) (608,488) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (675,644) (922,306)
ECAM Deferral Balance-ID Share
28 Beginning Deferral Balance - 678,273 1,524,346 2,151,461 2,760,738 3,152,378 4,033,930 4,700,311 5,535,956 6,478,705 7,378,569 8,399,:44
29 Monthly Deferral Footnote 677,990 645,156 625,585 607,231 389,177 878,559 662,743 831,382 937,746 894,092 1,014,804 1,003,31
30 Deferral Collection Footnote 3 - - - - - - - - - - - -
31 Carrying Charge Footnote 2 282 917 1,531 2,046 2,463 2,993 3,636 4,263 5,004 5,771 6,572 7,418
32 Ending Deferral Balance sum of lines 28-31 678,273 1,524,346 2,151,461 2,760,738 3,152,376 4,033,930 4,700,311 5,535,956 6,476,705 7,378,569 8,399,944 9,410,994
33 Federal/State Combined Tax Rate 24.5866%
34 Net to Gross Bump up Factor=(1/(1-tax rate)) (1/(1-tax rate)) 1.3260
35 Deferred Balance Carrying Charge Footnote 2 1.00%
36 Pretax Return Case No.PAGE-15-09 9.234
37 Property Tax Rate Rate as percent of net 0.78%
plant in PAC-E-15-09
38 Idaho SG Factor Case No.PAGE-15-09 6.0136%
39 Idaho GPS Factor Case No.PAGE-15-09 5.7978%
Footnotes:
1)Ending monthly capital balance of the previous month.
2)The RTM deferral balance is included in the ECAM carrying charge
calculation and is therefore zero here.
3)Equals the monthly sum of all projects
4)Wheeling Revenue is based on the 2021 IRP
5)The RTM is capped until the next general rate case so that,after taking into account the
new wind generation benefits that will flow through the Company's ECAM,it will
not operate to surcharge customers.
6)Annual$300,000 Benefit provided by Company stipulated in Final Order No.34104

Rocky Mountain Power
Exhibit No.48 Page 169 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Idaho General Rate Case
December 2023
Year End Factors
Page 9.1

Rocky Mountain Power
Exhibit No.48 Page 170 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
Situs S - - - - - - - - - Situs
System Generation SG 1.4747% 27.0939% 7.6179% 0.0000% 12.3163% 44.3227% 5.4136% 1.7368% 14.0531% 0.0241% Pg.9.14
Divisional Generation-Pac.Power DGP 3.0404% 55.8605% 15.7061% 0.0000% 25.3930% 0.0000% 0.0000% 0.0000% 25.3930% 0.0000% Pg.9.17
Divisional Generation-R.M.P. DGU 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 86.0681% 10.5125% 3.3726% 3.3726% 0.0468% Pg.9.17
System Capacity SC 1.5006% 27.5128% 7.7768% 0.0000% 11.8359% 44.4424% 5.2511% 1.6559% 13.4919% 0.0245% Pg.9.14
System Energy SE 1.3971% 25.8372% 7.1411% 0.0000% 13.7576% 43.9635% 5.9012% 1.9792% 15.7368% 0.0231% Pg.9.16
System Overhead so 2.5302% 27.9734% 7.4647% 0.0000% 11.1982% 43.7376% 5.3334% 1.7459% 12.9440% 0.0167% Pg.9.6
Gross Plant-System GPS 2.5302% 27.9734% 7.4647% 0.0000% 11.1982% 43.7376% 5.3334% 1.7459% 12.9440% 0.0167% Pg.9.6
System Net Plant SNP 2.5926% 27.2421% 7.1430% 0.0000% 11.0589% 44.8952% 5.3452% 1.7059% 12.7648% 0.0171% 0.0000% 0.0000% Pg.9.6
Division Net Plant Distribution SNPD 5.4417% 27.0507% 6.1195% 0.0000% 7.6148% 47.2729% 4.9706% 1.5297% 9.1446% 0.0000% Pg.9.5
Customer-System CN 2.2382% 30.4337% 6.6458% 0.0000% 6.2307% 49.3595% 4.2894% 0.8027% 7.0334% 0.0000% 0.0000% 0.0000% Pg.9.9
CIAC CIAC 5.4417% 27.0507% 6.1195% 0.0000% 7.6148% 47.2729% 4.9706% 1.5297% 9.1446% 0.0000% Pg.9.9
Bad Debt Expense BADDEBT 5.7180% 44.8142% 18.1817% 0.0000% 4.8401% 24.9715% 1.4754% -0.0009% 4.8392% 0.0000% 0.0000% 0.0000% Pg.9.9
Accumulated Investment Tax Credit 1984 ITC84 3.2870% 70.9760% 14.1800% 0.0000% 10.9460% 10.9460% 0.6110% Fixed
Accumulated Investment Tax Credit 1985 ITC85 5.4200% 67.6900% 13.3600% 0.0000% 11.6100% 11.6100% 1.9200% Fixed
Accumulated Investment Tax Credit 1986 ITC86 4.7890% 64.6080% 13.1260% 0.0000% 15.5000% 15.5000% 1.9770% Fixed
Accumulated Investment Tax Credit 1988 ITC88 4.2700% 61.2000% 14.9600% 0.0000% 16.7100% 16.7100% 2.8600% Fixed
Accumulated Investment Tax Credit 1989 ITC89 4.8806% 56.3558% 15.2688% 0.0000% 20.6776% 20.6776% 2.8172% Fixed
Accumulated Investment Tax Credit 1990 ITC90 1.5047% 15.9356% 3.9132% 0.0000% 3.8051% 46.9355% 13.9815% 13.5384% 17.3435% 0.3860% Fixed
Other Electric OTHER 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000% 0.0000% Situs
Non-Utility NUTIL 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000% Situs
System Net Steam Plant SNIFFS 1.4901% 27.8429% 7.4636% 0.0000% 12.1738% 43.8045% 5.4155% 1.7848% 13.9586% 0.0248% 0.0000% 0.0000% See SG
System Net Transmission Plant SNPT 1.4747% 27.0939% 7.6179% 0.0000% 12.3163% 44.3227% 5.4136% 1.7368% 14.0531% 0.0241% See SG
System Net Production Plant SNPP 1.4799% 27.3561% 7.5638% 0.0000% 12.2658% 44.1433% 5.4137% 1.7531% 14.0189% 0.0243% 0.0000% 0.0000% See SG
System Net Hydro Plant SNPPH 1.4747% 27.0939% 7.6179% 0.0000% 12.3163% 44.3227% 5.4136% 1.7368% 14.0531% 0.0241% 0.0000% 0.0000% See SG
System Net Other Production Plant SNPPO 1.4744% 27.1005% 7.6164% 0.0000% 12.3139% 44.3217% 5.4126% 1.7364% 14.0504% 0.0241% See SG
System Net General Plant SNPG 2.6671% 28.2837% 6.4036% 0.0000% 12.7646% 41.2949% 6.3605% 2.2152% 14.9798% 0.0103% See SG
System Net Intangible Plant SNPI 1.9844% 27.3021% 7.5414% 0.0000% 11.8785% 43.8730% 5.8829% 1.5206% 13.3991% 0.0171% See SG
Trojan Plant Allocator TROJP 1.4629% 26.9030% 7.5455% 0.0000% 12.5353% 44.2681% 5.4877% 1.7736% 14.3089% 0.0240% Pg.9.10
Trojan Decommissioning Allocator TROJD 1.4608% 26.8693% 7.5327% 0.0000% 12.5739% 44.2585% 5.5008% 1.7801% 14.3540% 0.0239% Pg.9.10
DIT Balance DITBAL 1.9914% 24.7999% 7.2683% 0.0000% 12.3578% 46.3775% 5.5577% 1.4069% 13.7647% 0.0257% -0.0262% 0.2410% Pg.9.8
Tax Depreciation TAXDEPR 2.4680% 27.0027% 7.4896% 0.0000% 11.3137% 44.6135% 5.7585% 1.3206% 12.6343% 0.0235% 0.0099% 0.0000% Pg.9.12
SCHMAT Depreciation Expense SCHMDEXP 2.2849% 27.4227% 7.6218% 0.0000% 11.7090% 44.4251% 5.4114% 1.7787% 13.4877% 0.0185% 0.0000% 0.0000% Pg.9.12
System Generation Cholla Transaction SGCT 1.4750% 27.1004% 7.6197% 0.0000% 12.3193% 44.3334% 5.4149% 1.7372% 14.0565% See SG
Page 9.1

Rocky Mountain Power
Exhibit No.48 Page 171 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
YEAR-END BALANCE
CALCULATION OF INTERNAL FACTORS
DESCRIPTION OF FACTOR TOTAL II mI Oreoon Washlnaton MgrU nab Wvo-PPL SIJa_h Id hq Wvo-UPL WW L Inn FEE OTHER NUTIL
STEAM:
STEAM PRODUCTION PLANT
S 0 0 0 0 0 0 0 0 0 0 0 0 0
DGP 0 0 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0 0
SG 7,030,849,213 103,683,148 1,904,930,719 535,603,688 0 865,942,426 3,116,259,759 380,624.594 122,109,752 988,052,179 1,695,128 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0 0 0
7,030,849,213 103,683,148 1,904,930,719 535,603,688 0 865,942,426 3,116,259,759 380,624,594 122,109,752 988,052,179 1,695,128 0 0
LESS ACCUMULATED DEPRECIATION
S (81,121,419) (742,672) 0 (10,708,848) 0 (14,172,100) (51,160,887) (4,336,912) 0 (14,172,100) 0 0 0
DGP (855,201,441) (12,611,560) (231,707,358) (65,148,467) 0 (105,329,412) (379,048,072) (46,297,494) (14,852,891) (120,182,303) (206,188) 0 0
DGU (792,405,175) (11,685,511) (214,693,405) (60,364,704) 0 (97,595,218) (351,215,093) (42,897,933) (13,762,264) (111,357,481) (191,048) 0 0
SG (2,367,699,519) (34,916,200) (641,501,960) (180,369,192) 0 (291,613,631) (1,049,427,531) (128,178,637) (41,121,519) (332,735,150) (570,849) 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0 0 0
(4,096,427,554) (59,955,943) (1,087,902,723) (316,591,211) 0 (508,710,360) (1,830,851,583) (221,710,976) (69,736,674) (578,447,034) (968,085) 0 0
TOTAL NET STEAM PLANT 2,934,421,659 43,727,205 817,027,996 219,012,477 0 357,232,066 1,285,408,176 158,913,618 52,373,079 409,605,145 727,043 0 0
SNPPS
SYSTEM NET PLANT PRODUCTION STEAM 100.0000% 1.4901% 27,8429% 7,4636% 0.0000% 12.1738% 43.8045% 5.4155% 1,7848% 13.9586% 0,0248% 0,0000% 0,0000%
NUCLEAR: TOTAL IImJ Oregon Washlnaton Montana vvo.pp Yjsh Il�hq WvoLPL WLt—minim FED
NUCLEAR PRODUCTION PLANT
DGP 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0
SG 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
LESS ACCUMULATED DEPRECIATION
DGP 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0
SG 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
TOTAL NUCLEAR PLANT 0 0 0 0 0 0 0 0 0 0 0
SNPPN
SYSTEM NET PLANT PRODUCTION NUCLEAR 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0,0000% 0,0000%
HYDRO: TOTAL II�mJ Oregon Washlnaton Montana Wvo-PPL Ujzh Iq WvoLPL Wy r�ning FED L__ NJL
HYDRO PRODUCTION PLANT
S 0 0 0 0 0 0 0 0 0 0 0 0 0
DGP 0 0 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0 0
SG 1,071,042,538 15,794,545 290,187,113 81,591,045 0 131,913,108 474,714,599 57,982,346 18,601,557 150,514,665 258,227 0 0
1,071,042,538 15,794,545 290,187,113 81,591,045 0 131,913,108 474,714,599 57,982,346 18,601,557 150,514,665 258,227 0 0
LESS ACCUMULATED DEPRECIATION(Ind hydro amortization)
S 0 0 0 0 0 0 0 0 0 0 0 0 0
DGP (149,544,071) (2,205,310) (40,517,310) (11,392,131) 0 (18,418,338) (66,281,918) (8,095,772) (2,597,238) (21,015,576) (36,055) 0 0
DGU (33,570,605) (495,062) (9,095,584) (2,557,378) 0 (4,134,666) (14,879,387) (1,817,390) (583,045) (4,717,710) (8,094) 0 0
SG (2881329754) (4,251,967) (78,119,753) (21,964,698) 0 (35,511,637) (127,795,432) (15,609,124) (5,007,628) (40,519,265) (69,516) 0 0
(471,444,430) (6,952,338) (127,732,647) (35,914,207) 0 (58,064,641) (208,956,736) (25,522,286) (8,187,910) (66,252,551) (113,665) 0 0
TOTAL NET HYDRO PRODUCTION PLANT 599,598,108 8,842,206 162,454,466 45,676,838 0 73,848,468 265,757,862 32,460,060 10,413,646 84,262,114 144,562 0 0
SNPPH
SYSTEM NET PLANT PRODUCTION HYDRO 100.0000% 1.4747% 27,0939% 7.6179% 0.0000% 12,3163% 44,3227% 5.4136% 1.7368% 14.0531% 0.0241% 0.0000% 0.0000%
Page 9.2

Rocky Mountain Power
Exhibit No.48 Page 172 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
OTHER: TOTAL IISi�23mJ Oregon Washlnaton Montana Wvo-PPL Ih Ilshq WvoLPL W�L2min� FED OTHER NUTIL
OTHER PRODUCTION PLANT(EXCLUDES EXPERIMENTAL)
8 1,023,904 - 589,049 - - - 434,855 - - - - - -
DGU 0 0 0 0 0 0 0 0 0 0 0 0 0
SG 5,553,709,327 81,899,931 1,504,716,028 423,076,517 0 684,013,038 2,461,551,992 300,657,615 96,455,215 780,468,252 1,338,991 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0 0 0 0
5,554,733,231 81,899,931 1,505,305,077 423,076,517 0 684,013,038 2,461,986,847 300,657,615 96,455,215 780,468,252 1,338,991 o 0
LESS ACCUMULATED DEPRECIATION
S -54773.74 0 (389) 0 0 0 (54,385) 0 0 0 0 0 0
DGP 48,410,444 713,903 13,116,273 3,687,863 0 5,962,389 21,456,799 2,620,765 840,779 6,803,167 11,672 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0 0
SG (579,435,958) (8,544,877) (156,991,755) (44,140,903) 0 (71,365,231) (256,821,460) (31,368,554) (10,063,476) (81,428,707) (139,701) 0 0
SSGCT (52,287,414) (771,077) (14,166,696) (3,983,208) 0 (6,439,889) (23,175,175) (2,830,650) (908,113) (7,348,002) (12,606) 0 0
(583,367,702) (8,602,051) (158,042,566) (44,436,247) 0 (71,842,731) (258,594,221) (31,578,439) (10,130,810) (81,973,541) (140,636) 0 0
TOTAL NET OTHER PRODUCTION PLANT 4,971,365,529 73,297,881 1,347,262,511 378,640,269 0 612,170,306 2,203,392,626 269,079,176 86,324,405 698,494,711 1,198,355 0 0
SNPPO
SYSTEM NET PLANT PRODUCTION OTHER 100.0000% 1.4744% 27,1005% 7.6164% 0.0000% 12,3139% 44,3217% 5.4126% 1.7364% 14,0504% 0.0241% 0.0000% 0,0000%
PRODUCTION: TOTAL 11f r Oregon Washlnaton Montana Wvo-PPL I S_ IdSas WvoLPL W�L mLing FED OTHER NUTIL
TOTAL PRODUCTION PLANT
8 1,023,904 0 589,049 0 0 0 434,855 0 0 0 0 0 0
DGP&DGU 0 0 0 0 0 0 0 0 0 0 0 0 0
SG 13,655,601,078 201,377,624 3,699,833,859 1,040,271,249 0 1,681,WI3,572 6,052526,349 739,264,555 237,166,524 1,919,035,096 3,292,346 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0 0 0 0
13,656,624,982 201,377,624 3,700,422,908 1,040,271,249 0 1,681,868,572 6,052,961,205 739,264,555 237,166,524 1,919,035,096 3,292,346 0 0
LESS ACCUMULATED DEPRECIATION
8 (81,176,192) (742,672) (389) (10,708,848) 0 (14,172,100) (51,215,272) (4,336,912) 0 (14,172,100) 0 0 0
DGP 0 0 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0 0
SG (5,070,063,493) (74,767,660) (1,373,677,546) (386,232,818) 0 (624,445,632) (2,247,187,269) (274,474,789) (88,055,394) (712,501,026) (1,222,385) 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0 0 0 0
(5,151,239,686) (75,510,332) (1,373,677,935) (396,941,666) 0 (638,617,732) (2,298,402,541) (278,811,701) (88,055,394) (726,673,126) (1,222,385) 0 0
TOTAL NET PRODUCTION PLANT 8,505,385,297 125,867,292 2,326,744,973 643,329,584 0 1,043,250,840 3,754,558,664 460,452,853 149,111,130 1,192,361,970 2,069,961 0 0
SNPP
SYSTEM NET PRODUCTION PLANT 100,0000% 1,4799% 27.3561% 7,5638% 0.0000% 12.2658% 44.1433% 5,4137% 1,7531% 14.0189% 0,0243% 0,0000% 0,0000%
TRANSMISSION: TOTAL 11f J Oreoon Washlnaton Montana Wvo-PPL IIJs� Il�hq Wvo-UPL WL2min� FED
TRANSMISSION PLANT
DGP 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0
SG 8.211,445,572 121,093,271 2,224,800,226 625,540,443 0 1,011,348,542 3,639,531,531 444,537,785 142,614,008 1,153,962,550 1,979,768
8.211,445,572 121,093,271 2,224,800,226 625,540,443 0 1,011,348,542 3,639,531,531 444,537,785 142,614,008 1,153,962,550 1,979,768
LESS ACCUMULATED DEPRECIATION
DGP (359,695,430) (5,304,388) (97,455,493) (27,401,270) 0 (44,301,268) (159,426,601) (19,472,602) (6,247,086) (50,548,354) (86,722)
DGU (432,401,988) (6,376,584) (117,154,529) (32,939,990) 0 (53,256,046) (191,652,086) (23,408,670) (7,509,832) (60,765,878) (104,251)
SG (1,465,494,774) (21,611,488) (397,059,577) (111,640,057) 0 (180,495,138) (649,546,343) (79,336,555) (25,452,289) (205,947,427) (353,329)
(2,257,592,192) (33,292,460) (611,669,599) (171,981,316) 0 (278,052,452) (1,000,625,029) (122,217,827) (39,209,207) (317,261,659) (544,302)
TOTAL NET TRANSMISSION PLANT 5,953,853,380 87,800,811 1,613,130,627 453,559,126 0 733,296,091 2,638,906,501 322,319,958 103,404,801 836,700,891 1,435,465
SNPT
SYSTEM NET PLANT TRANSMISSION 100.0000% 1,4747% 27,0939% 7.6179% 0.0000% 12,3163% 44.3227% 5.4136% 1.7368% 14.0531% 0.0241%
Page 9.3

Rocky Mountain Power
Exhibit No.48 Page 173 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
DISTRIBUTION: TOTAL II ml Oreaon Washinaton Montana Wvo-PPL Ujili loaho W -UPL WvomI,Q FEE
DISTRIBUTION PLANT-PACIFIC POWER
S 41580,805,857 463,732,609 2,714,118,568 647,928,500 0 755,026,180 0 0 0 755,026,180 0
LESS ACCUMULATED DEPRECIATION
S (1,942,725,168) (153,182,744) (1,170,381,653) (298,700,542) 0 (320,460,228) 0 0 0 -320,460,228 0
2,638,080,689 310,549,865 1,543,736,915 349,227,958 0 434,565,951 0 0 0 434,565,951 0
DNPDP
DIVISION NET PLANT DISTRIBUTION PACIFIC POWER 100.0000% 11,7718% 58,5174% 13,2380% 0.0000% 16.4728% 0.0000% 0.0000% 0.0000% 16.4728% 0,0000%
DISTRIBUTION PLANT-ROCKY MOUNTAIN POWER
S 4,468,451,982 0 0 0 0 0 3,864,446,642 448,229,072 155,776,267 155,776,267 0
LESS ACCUMULATED DEPRECIATION
S (1,399,703,327) 0 0 0 0 0 (1,166,660,638) (164,566,431) (68,476,259) (68,476,259) 0
3,068,748,654 0 0 0 0 0 2,697,786,005 283,662,641 87,300,008 87,300,008 0
DNPDU
DIVISION NET PLANT DISTRIBUTION R.M.P. 100.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 87.9116% 9.2436% 2.8448% 2.8448% 0,0000%
TOTAL NET DISTRIBUTION PLANT 5,706,829,343 310,549,865 1,543,736,915 349,227,958 0 434,565,951 2,697,786,005 283,662,641 87,300,008 521,865,959 0
DNPD S SNPD
SYSTEM NET PLANT DISTRIBUTION 100.0000% 5.4417% 27,0507% 6,1195% 0.0000% 7.6148% 47.2729% 4.9706% 1.5297% 9.1446% 0,0000%
GENERAL: TOTAL II�mJ Oregon Waehlnaton Montana Wvo-PPL Ih I I�hq WvoLPL W�L mLing FEQ
GENERAL PLANT
S 757,436,319 22,971,848 225,002,516 51,341,546 0 100,712,133 281,059,114 56,145,663 20,203,499 120,915,632 0
DGP 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0
SE 3,035,647 42,410 784,326 216,779 0 417,631 1,334,577 179,141 60,083 477,714 700
SG 340,600,631 5,022,799 92,281,969 25,946,646 0 41,949,490 150,963,278 18,438,879 5,915,453 47,864,943 82,118
SO 435,546,613 11,020,122 121,837,271 32,512,406 0 48,773,189 190,497,628 23,229,422 7,604,024 56,377,213 72,551
CN 15,660,112 350,503 4,765,952 1,040,734 0 975,733 7,729,756 671,731 125,704 1,101,436 0
DELI 0 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0
Remove Capital Lease (10,222,626) (112,112) (4,679,981) (579,147) 0 (936,342) (3,369,605) (411,569) (132,037) (1,068,379) (1,833)
1,542,056,696 39,295,571 439,992,054 110,478,964 0 191,891,834 628,214,746 98,253,266 33,776,725 225,668,559 153,536
LESS ACCUMULATED DEPRECIATION
S (320,056,419) (8,667,278) (96,378,012) (29,157,034) 0 (38,841,060) (115,667,340) (23,281,694) (8,064,002) (46,905,062) 0
DGP (497.527) (7,337) (134,800) (37,901) 0 (61,277) (220,517) (26,934) (8,641) (69,918) (120)
DGU (2,058,644) (30,359) (557,767) (156,826) 0 (253,549) (912,446) (111,447) (35,754) (289,303) (496)
SE (1,644,822) (22,980) (424,976) (117,459) 0 (226,287) (723,122) (97,W5) (32,655) (258,842) (379)
SO (144,264,W0) (2,127,460) (39,087,001) (10,9139,976) 0 (17,768,149) (63,942,089) (7,809,982) (2,505,553) (20,273,701) (34,782)
SO (118,408,145) (2,995,942) (33,122,804) (8,838,856) 0 (13,259,529) (51,788,879) (6,315,174) (2,067,238) (15,326,767) (19,724)
CN (6,659,237) (149,046) (2,026,652) (442,557) 0 (414,916) (3,286,967) (285,644) (53,454) (08,370) 0
SSGCT (155,649) (2,295) (42,171) (11,857) 0 (19,170) (68,%B) (8,426) (2,703) (21,873) (38)
SSGCH 0 0 0 0 0 0 0 0 0 0 0
(593,745,434) (14,002,696) (171,774.183) (49,752,465) 0 (70,843,938) (236,610,347) (37,936,367) (12,769,899) (83,613,837) (55,539)
TOTAL NET GENERAL PLANT 948,311,263 25,292,875 268,217.870 60,726,499 0 121,047,8% 391,604,399 60,316,899 21,006,827 142,054,722 97,W7
SNPG
SYSTEM NET GENERAL PLANT 100.0000% 2.6671% 28.2837% 6.4036% 0.0000% 12.7646% 41.2949% 6.3605% 2.2152% 14.9798% 0.0103%
Page 9.4

Rocky Mountain Power
Exhibit No.48 Page 174 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
MINING; TOTAL IlmI Or� Washlnaton Montana1= Utah Itlaho Wyo-UpL Wvomin� FED
GENERAL MINING PLANT
SE 1,822,901 25,467 470,987 130,175 0 250,787 801,411 107,574 36,080 286,866 421
LESS ACCUMULATED DEPRECIATION
SE 0 0 0 0 0 0 0 0 0 0 0
1,822,901 25,467 470,987 130,175 0 250,787 801,411 107,574 36,080 286,866 421
SNPM
SYSTEM NET PLANT MINING 100.0000% 1.3971% 25,8372% 7.1411% 0.0000% 13.7576% 43.9635% 5.9012% 1.9792% 157368% 0,0231%
INTANGIBLE: TOTAL II mi Omon Washlnaton Montana Wvo-PPL SIJsh ithq Wvo-UPL WW—Ing FEE
INTANGIBLE PLANT
S 24,333,830 472,341 4,613,651 2,021,868 0 5,349,853 7,519,525 4,356,591 0 5,349,853 0
DGP 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0
SE 9,106 127 2,353 650 0 1,253 4,003 537 180 1.433 2
CN 232,118,881 5,195,255 70,642,375 15,426,073 0 14,462,602 114,572,764 9,956,595 1,863,218 16,325,820 0
SG 319,816,855 4,716,303 86,650,834 24,363,357 0 39,389,692 141,751,354 17,313,721 5,554,486 44,944,178 77,107
SO 504,045,876 12,753,278 140,998,855 37,625,696 0 56,443,844 220,457,560 26,882,758 8,799,923 65,243,767 83,961
SSGCT 0 0 0 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0
1,080,324,548 23,137,305 302,908,069 79,437,644 0 115,647,243 484,305,206 58,510,202 16,217,808 131,865,051 161,070
LESS ACCUMULATED AMORTIZATION
S (1,753,079) 0 (155,439) (421) 0 (345,019) (252,200) (1,000,000) 0 (345,019) 0
DGP 0 0 0 0 0 0 0 0 0 0 0
DGU (428,234) (6,315) (116,025) (32,623) 0 (52,743) (189,805) (23,183) (7,437) (60,180) (103)
SE (6,450) (90) (1,667) (461) 0 (887) (2,836) (381) (128) (1,015) (1)
CN (193,794,139) (4,337,476) (58,978,736) (12,879,101) 0 (12,074,707) (95,655,855) (8,312,679) (1,555,585) (13,630,292) 0
SG (162,650,771) (2,398,593) (44,068,425) (12,390,588) 0 (20,032,602) (72,091,157) (8,805,321) (2,824,871) (22,857,473) (39,215)
SO (379,939,142) (9,613,152) (106,281,961) (28,361,455) 0 (42,546,178) (166,176,255) (20,263,656) (6,633,197) (49,179,375) (63,288)
SSGCT 0 0 0 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0
(738,571,815) (16,355,626) (209,602,253) (53,664,648) 0 (75,052,136) (334,368,108) (38,405,219) (11,021,219) (86,073,354) (102,608)
TOTAL NET INTANGIBLE PLANT 341,752,732 6,781,679 93,305,816 25,772,996 0 40,595,107 149,937,098 20,104,983 5,196,590 45,791,697 58,463
SNPI
SYSTEM NET INTANGIBLE PLANT 100,0000% 1.9844% 27.3021% 7.5414% 0.0000% 11.8785% 43.8730% 5.8829% 1.5206% 13.3991% 0,0171%
GROSS PLANT: TOTAL Il mi Oregon Washlnaton Montana Wvo-PPL SIJs� Il�hq WvoLPL WL2min� FED L__ N
PRODUCTION PLANT 13,656,624,982 201,377,624 3,700,422,908 1,W0,271,249 0 1,681,868,572 6,052,961,205 739,264,555 237,166,524 1,919,035,096 3,292,346 0 0
TRANSMISSION PLANT 8.211,445,572 121,093,271 2,224,800,226 625,540,443 0 1,011,348,542 3,639,531,531 444,537,785 142,614,008 1,153,962,550 1,979,768 0 0
DISTRIBUTION PLANT 9,049,257,838 463,732,609 2,714,118,568 647,928,500 0 755,026,180 3,864,446,642 448,229,072 155,776,267 910,802,446 0 0 0
GENERAL PLANT 1,543,879,597 39,321,038 440,463,040 110,609,139 0 192,142,621 629,016,157 98,360,840 33,812,805 225,955,425 153,957 0 0
INTANGIBLE PLANT 1,080,324,548 23,137,305 302,908,069 79,437,644 0 115,647,243 484,305,206 58,510,202 16,217,808 131,865,051 161,070 0 0
TOTAL GROSS PLANT 33,541,532,537 848,661,847 9,382,712,811 2,503,786,975 0 3,756,033,157 14,670,260,741 1,788,902,454 585,587,411 4,341,620,568 5,587,141 0 0
GPS
GROSS PLANT-SYSTEM FACTOR 100.0000% 2.5302% 27,9734% 7.4647% 0.0000% 11.1982% 43.7376% 5.3334% 1.7459% 12.9440% 0,0167% 0,0000% 0,0000%
ACCUMULATED DEPRECIATION AND AMORTIZATION
PRODUCTION PLANT (5,151,239,686) (75,510,332) (1,373,677,935) (396,941,666) 0 (638,617,732) (2,298,402,541) (278,811,701) (88,055,394) (726,673,126) (1,222,385) 0 0
TRANSMISSION PLANT (2,257,592,192) (33,292,460) (611,669,599) (171,981,316) 0 (278,052,452) (1,000,625,029) (122,217,827) (39,209,207) (317,261,659) (544,302) 0 0
DISTRIBUTION PLANT (3,342,428,495) (153,182,744) (1,170,381,653) (298,700,542) 0 (320,460,228) (1,166,660,638) (164,566,431) (68,476,259) (388,936,487) 0 0 0
GENERAL PLANT (593,745,434) (14,002,696) (171,774,183) (49,752,465) 0 (70,843,938) (236,610,347) (37,936,367) (12,769,899) (83,613,837) (55,539) 0 0
INTANGIBLE PLANT (738,571,815) (16,355,626) (209,602,253) (53,664,648) 0 (75,052,136) (334,368,108) (38,405,219) (11,021,219) (86,073,354) (102,608) 0 0
(12,083,577,621) (292,343,858) (3,537,105,623) (971,040,637) 0 (1,383,026,486) (5,036,666,663) (641,937,545) (219,531,977) (1,602,558,463) (1,924,834) 0 0
Page 9.5

Rocky Mountain Power
Exhibit No.48 Page 175 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
NET PLANT 21,457,954,916 556,317,990 5,845,607,189 1,532,746,339 0 2,373,006,671 9,633,594,078 1,146,964,908 366,055.434 2,739,062,106 3,662,307 0 0
SNP
SYSTEM NET PLANT FACTOR(SNP) 100,0000% 2,5926% 27,2421% 7.1430% 0.0000% 11.0589% 44.8952% 5.3452% 1,7059% 12.7648% 0,0171% 0,0000% 0,0000%
NON-UTILITY RELATED INTEREST PERCENTAGE 0.0000%
INT
INTEREST FACTOR SNP-NON-UTILITY 100.0000% 2,5926% 27,2421% 7.1430% 0.0000% 11.0589% 44.8952% 5.3452% 1,7059% 12.7648% 0,0171% 0,0000% 0,0000%
TOTAL GROSS PLANT(LESS SO FACTOR) 32,601,940,049 824,888,446 9,119,876,685 2,433,648,873 0 3,650,816,124 14,259,305,553 1,738,790,274 569,183,464 4,219,999,588 5,430,629
So
SYSTEM OVERHEAD FACTOR(SO) 100.0000% 2,5302% 27,9734% 7.4647% 0.0000% 11.1982% 43.7376% 5.3334% 1,7459% 12.9440% 0,0167%
BY
INCOME BEFORE TAXES TOTAL Callfomia Oraoon Washlnaton M n� Wvo-PPL 1Ahh Il�hq WvoLPL Wvooilo FED Qjh�r Non-UBIIN
INCOME BEFORE STATE TAXES (761,934,523) (49,267,421) (194,987,941) (56,138,374) 0 (155,691,561) (276,340,520) (15,111,869) (3,668,476) (159,360,037) 14,798,709 (18,211,623) 0
Interest Synchronization 9,767,762 376,892 8,847,584 3,302,258 6,565,839 18,884,278 2,844,659 541,373 7,107,212 11,263 (31,792,579) 186,196
(744,851,315) (48,890,529) (186.140,357) (52,836,118) 0 (149,125,722) (257,456,242) (12,267,210) (3,127,103) (152,252,825) 14,809,972 (50,004,202) 186,196
INCOME BEFORE TAXES(FACTOR) 100.0000% 6,5638% 24,9903% 7,0935% 0.0000% 20,0209% 34,5648% 1.6469% 0.4198% 20.4407% -1.9883% 6.7133% -0.0250%
See Calculation of EXCTAX
DITE%P: TOTAL �m reon Washlnato ntan WvPP Utah Idaho Wvomin FED r Non-UBIIIIJ N
Pacific Power
Production S
Transmission S
Distribution S
General S
Mining Plant S
Non-Utility NUTIL
Total Pa.if,c Power (2,237,372) (310,620) (3,336,323) (686,903) (1,178,449) (112,575) 47 181 0 19 0 3,387,251
Rocky Mountain Power
Production S
Tmn n S
Distribution S
General S
Mining Plant S
Non-Utility NUTIL
Total Rocky Mountain Power (12,421,380) (492) 281 (1,486) (25) (10,186,954) (1,590,928) (593,259) 0 (48,517) 0 0
Page 9.6

Rocky Mountain Power
Exhibit No.48 Page 176 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
PC(Post Merger)
Production S
Hydro-P 8
Hydro-U 8
Transmission 8
Distribution 8
General 8
Mining Plant S
Intangibles S
Non-Utility NUTIL
Total PC(Post Merger) 787,409,056 15,103,064 215,054,452 25,493,720 94,819,956 333,076,941 39,729,977 21,077,837 0 2,540,410 40,512,699
Total Defamed Taxes 772,750,304 14,791,952 211,718,410 24,805,331 0 93,641,482 322,777,412 38,139,096 20,484,759 0 2,491,912 0 43,899,950
Percentage of Total(DITE%P) 100.0000% 1.9142% 27.3980% 3.2100% 0.0000% 12.1179% 41.7699% 4.9355% 2.6509% 0,0000% 0,3225% 0,0000% 5,6810%
Wyoming
UITBAL: TOTAL II mJ Oregon Washington Montana Wvo-PPL I I0_hq WvoLPL WL mLing FE_Q Qtl,r Non-UtIIIN
Case#847,Report#4(202202 Provision) 3,195,279,563 63,419,662 785,701,278 235,039,519 0 393,271,255 1,478,270,638 180,356,688 43,680,487 436,951,742 1,011,015 -833,975 15,362,994
Jurisdictional ADIT-12131/2023-CA 8 22,876,556 22,876,556
Jurisdictional ADIT-12131/2023-ID S 30,703,525 30,703,525�
Jurisdictional ADIT-1213112023-OTHER S (833,975) -833,975
Jurisdictional ADIT-12131/2023-OR S 76,457,781 76,457,781
Jurisdictional ADIT-12/31/2023-SG SG 1,714,606,991 25,285,118 464,553,773 130,617,199 0 211,176,615 759,959,517 92,822,584 29,778,798 240,955,413 413,389 0 0
Jurisdictional ADIT-12/31/2023-SG-CAGE SG 594,939,606 8,773,508 161,192,296 45,321,957 0 73,274,711 263,693,090 32,207,865 10,332,739 83,607,450 143,439 0 0
Jurisdictional ADIT-12/31/2023-SG-CAGW SG 187,072,161 2,758,732 50,685,130 14,250,987 0 23,040,420 82,915,368 10,127,406 3,249,015 26,289,435 45,103 0 0
Jurisdictional ADIT-12/31/2023-SO SO 151,769,045 3,840,033 42,454,988 11,329,159 0 16,995,335 66,380,135 8,094,443 2,649,671 19.645,006 25,281 0 0
Jurisdictional ADIT-12/31/2023-UT UT 305,439,347 305,439,347
Jurisdictional ADIT-12/31/2023-WA WA 26,809,614 26,809,614
Jurisdictional ADIT-12131/2023-WY WY 70,075,917 70,075,917 70,075,917
Jurisdictional ADIT-12131/2023-TOTAL 3,179,916,569 63,533,947 795,343,968 228,328,916 0 394,562,998 1,478,387,456 173,955,823 46,010,223 440,573,221 627,212 (833,975) 0
Total Defamed Taxes 3,187,598,066 63,476,805 790,522,623 231,684,217 0 393,917,127 1,478,329,047 177,156,255 44,845,355 438,762,481 819,114 (833,975) 7,681,497
Percentage of Total(DITBAL) 100.0000% 1.9914% 24,7999% 7.2683% 0.0000% 12.3578% 46.3775% 5.5577% 1.4069% 13.7647% 0.0257% -0,0262% 0.2410%
OPRV-WY
Pacific Division Utah Division Combined Total
Total Sales to Ultimate Customers 0 0 0
Less:Uncollectibles(net) 0 0 0
Total Interstate Revenues 0 0 0
0.0000% 0.0000% 0.0000%
OPRV4D
Pacific Division Utah Division Combined Total
Total Sales to Ultimate Customers 0 0 0
Page 9.7

Rocky Mountain Power
Exhibit No.48 Page 177 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
Less:Interstate Sales for Resale
Montana Power 0 0 0
Portland General Electric 0 0 0
Puget Sound Power&Light 0 0 0
Washington Water Power Co. 0 0 0
Less:Uncollectibles(net) 0 0 0
Total Interstate Revenues 0 0 0
oar,00% 0.0000% 0.0000%
BADDEBT
Account 904 Balance 34,324,811 1,962,702 15,382,388 6,240,829 0 1,661,345 8,571,418 506,426 (297) 1,661,049 0 0 0
Bad Debts Expense Allocation Factor-SADDEST 100.0000% 5.7180% 44,8142% 18.1817% 0.0000% 4.8401% 24.9715% 1.4754% -0.0009% 4.8392% 0,0000% 0,0000% 0.0000%
Customer Factors TOTAL 9211f mJ Oregon Washlnaton Monfana Wvo-PPL I h I liag WvoLPL Wyoming FED Other Non-Utlllty
Total Electric Customers 2,138,159 47,856 650,721 142,097 0 133,222 1,055,385 91,715 17,163 150,385 0 0 0
CN
Customer System factor-CN 2.2382% 30.4337% 6,6458% 0.0000% 6.2307% 49.3595% 4.2894% 0.8027% 7.0334% 0,0000% 0,0000% 0,0000%
Pacific Power Customers 973,896 47,856 650,721 142,097 0 133,222 0 0 0 133222 0 0 0
GNP
Customer Sen4ee Pacific Power factor-CNP 4.91% 66,82% 14,59% 0.00% 13,68% 0.00% 0.00% 0.00% 13.68% 0.00% 0.00% 0.00%
Rocky Mountain Power Customers 1,164,263 0 0 0 0 0 1,055,385 91,715 17,163 17,163 0 0 0
GNU
Customer Sondes R.M.P.factor-GNU 0.00% 0.00% 0.00% oar,% 0.00% 90,65% 7.88% 1.47% 1.47% 0.00% 0.00% 0.00%
CIAC TOTAL 9211f ml 0- Washlnaton Moafana Wvo-PPL SIJa_h Id hq Wvo.UPL WWv rdlo FED Other Non-Utlllty
TOTAL NET DISTRIBUTION PLANT 5,706,829,343 310,549,865 1,543,736,915 349,227,958 0 434,565,951 2,697,786,005 283,662,641 87,300,008 521,865,959 0 0 0
CIAC FACTOR:Same as(SNPD Factor) 100.0000% 5.44% 27,05% 6.12% 0.00% 7.61% 47.27% 4.97% 1.53% 9.14% 0.00% 0.00% 0.00%
Page 9.8

Rocky Mountain Power
Exhibit No.48 Page 178 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
IDSIT Total Company Itlaho-PPL Idaho-UPL Idaho Total
Payroll 0 0 0 0
Idaho State Income Tax Allocation 0.00% 0.00% 0.00%
Property 0 0 0 0
0.00% 0.00% 0.00%
Sales 0 0 0 0
0.00% 0.00% 0.00%
Average 0.00% 0.00%
Idaho-PPL Factor 0.00% 0.00%
Idaho-UPL Factor 0.00% 0.00%
0.00% 0.00%
EXCTAX
Excise Tax(Supertund) TOTAL 9211f mJ Qreaon Washlnaton MSnJ na3 vwvo.pp UtAh IIihq WvoLPL W�L mLing FED Qih�r Non-UDIIN
Wvomina
Total Taxable Income (727,674,817) (47,030,680) (186,135,489) (53,589,692) 0 (148,623,164) (263,794,660) (14,425,790) (3,501,927) (152,125,092) 14,126,847 (17,384,815) 0
Less Other Electric Items:
419 OTH 0 0 0 0 0 0 0 0 0 0 0 0 0
432 OTH 0 0 0 0 0 0 0 0 0 0 0 0 0
40910 OTH 0 0 0 0 0 0 0 0 0 0 0 0 0
SCHMDT OTH 0 0 0 0 0 0 0 0 0 0 0 0 0
SCHMDT(Steam)OTH 0
Total Taxable Income Excluding Other (720,359,371) (47,030,680) (186,135,489) (53,589,692) 0 (148,623,164) (263,794,660) (14,425,790) (3,501,927) (152,125,092) 14,126,847 (17,384,815) 0
Excise Tax(Superfund)Fedor-EXCTAX 100.0000% 6.5288% 25.8393% ]4393% 0,0000% 20.6318% 36,6199% 2,0026% 04861% 21,1179% -1,9611% 2,4134% 0.0000%
Trojan Allocators TOTAL Callfomia Omon Washlnaton Montana Wvo-PPL Utah Idaho W—up Wvomina FED Qjg Non-UDIIN
Wyoming
Premerger
Dec 1991 Plant 16,918,976
Dec 1992 Plant 17,094,202
Average SG 17,006,589 250,794 4,607,747 1,295,546 0 2,094,587 7,537,774 920,675 295,366 2,389,953 4,100 0 0
Dec 1991 Reserve (7,851,432)
Dec 1992 Reserve (8,434,030)
Average SG (8,142,731) (120,080) (2,206,183) (620,306) 0 (1,002,885) (3,609,075) (440,818) (141,421) (1,144,306) (1,963) 0 0
Postmerger
Dec 1991 Plant 4,284,960
Dec 1992 Plant 3,485,613
Average SG 3,885,287 57,296 1,052,675 295,978 0 478,525 1,722,063 210,335 67,479 546,003 937 0 0
Dec 1991 Reserve (129,394)
Dec 1992 Reserve (240,609)
Average SG (185,002) (2,728) (50,124) (14,093) 0 (22,785) (81,998) (10,015) (3,213) (25,999) (45) 0 0
Net Plant 12,564,143 185,282 3,404,115 957,125 0 1,547,441 5,568,763 680,177 218,210 1,765,651 3,029 0 0
Division Net Plant Nuclear Pacific Power DNPPNP 100.0000% 1.4747% 27,0939% 7.6179% 0.0000% 12.3163% 44.3227% 5.4136% 1.7368% 14.0531% 0,0241% 0,0000% 0,0000%
Page 9.9

Rocky Mountain Power
Exhibit No.48 Page 179 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
Divlalon Net Plant Nuclear Rocky Mountain Power DNPPNP 0.00% 000% 000% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
System Not Nuclear Plant SNNP 100.0000% 1.4747% 27.0939% 7.6179% 0.0000% 12.3163% 44.3227% 5.4136% 1.7368% 14.0531% 0,0241% 0,0000% 0,0000%
Account 182.22 TOTAL IImJ Oregon Washlnaton Montana Wvo-PPL SIJ�h id hq Wvo-UPL WL2min� F Qjh�r Non-Ut111N
Pre-merger (101) SG 17,094,202 252,086 4,631,485 1,302,221 0 2,105,378 7,576,606 925,418 296,887 2,402,265 4,121 0 0
(108)SG (8,434,030) (124,376) (2,285,107) (642,497) 0 (1,038,763) (3,738,187) (456,588) (146,480) (1,185,243) (2,033) 0 0
Posemerger (101) SG 3,485,613 51,402 944,388 265,531 0 429,300 1,544,917 188,698 60,537 489,837 840 0 0
(108)SG '140.109) (3,548) (65,190) (18,329) 0 (29,634) (106,644) (13,026) (4,179) (33,813) (58) 0 0
(107)SG 1,]]8,549 26,228 481,878 135,488 0 219,052 788,300 96,284 30,889 249,941 429 0 0
(120)SE 1,9]5,]59 27,603 510,481 141,091 0 271,816 868,613 116,594 39,105 310,921 456 0 0
(228)SG 7,220,849 106,485 1,956,409 550,078 0 889,343 3,200,473 390,910 125,410 1,014,753 1,741 1,741 0
(228)SG 1,472,0171 21,713 398.914 112,164 0 181,343 652.596 79,709 25,572 206,914 355 0 0
(228)SNNP 3,531,000 52,071 956,685 268,988 0 434,890 1,565,033 191,155 61,325 496,215 851 0 0
(228)SE 1,743,025 24,351 450,349 124,471 0 239,798 766.295 102,860 34,499 274,296 402 0 0
Total Aoct 182.22 29,626,734 434,016 7,980,302 2,239,206 0 3,702,522 13,118,002 1,622,016 523,565 4,226,087 TIN 1,741 0
Revised Study (228) SNNP 112,680 1,662 30,529 8,584 0 13,878 49,943 6,100 1,957 15,835 27 0 0
(228)SE 941,950 13,160 243,374 67,266 0 129,589 414,114 55,587 18,643 148,233 217 0 0
December 1993 Adj. 1,054,630 14,821 273,903 75,850 0 143,467 464,057 61,687 20,600 164,068 244 0 0
Adjusted Acct 182.22 30,681,364 448,838 8,254,205 2,315,056 0 3,845,989 13,582,059 1,683,703 544,166 4,390,155 7,349 1,741 0
TROJP 100.0000% 1,4629% 26,9030% 7.5455% 0.0000% 12,5353% 44,2681% 5.4877% 1.7736% 14.3089% 0.0240% 0.0057% 0.0000%
Trojan Plant Allocator
Account 228.42 TOTAL IImJ Oreoon Washlnaton Montana Wvo-PPL Idaho Wvo41PL WL mLing F Qjh�r Non-U811N
Plant-Premerger SG 7,220,849 106,485 1,956,409 550,078 0 889,343 3,200,473 390,910 125,410 1,014,753 1,741 1,741 0
-Postmerger SG 1,472,376 21,713 398,924 112,164 0 181,343 652,596 79,709 25,572 206,914 355 0 0
Storege Facility SE 1,743,025 24,351 450,349 124,471 0 239,798 766,295 102,860 34,499 274,296 402 0 0
Transition Costs SNNP 3,531,000 52,071 956,685 268,988 0 434,890 1,565,033 191,155 61,325 496,215 851 0 0
Total Aoct 228.42 13,967,250 204,621 3,762,367 1,055,702 0 1,745,373 6,184,397 764,635 246,805 1,992,179 3,349 1,741 0
Transition Costs SNNP 112,680 1,662 30,529 8,584 0 13,878 49,943 6,100 1,957 15,835 27 0 0
Storage Facility SE 941,950 13,160 243,374 67,266 0 129,589 414,114 55,587 18,643 148,233 217 0 0
December 1993 Adj. 1,054,630 14,821 273,903 75,850 0 143,467 464,057 61,687 20,600 164,068 244 0 0
Adjusted Acct 228.42 15,021,880 219,442 4,036,270 1,131,551 0 1,888,841 6,648,454 826,322 267,406 2,156,246 3,594 1,741 0
TROJD 100.0000% 1,4608% 26,8693% 7.5327% 0.0000% 12,5739% 44,2585% 5.5008% 1.7801% 14,3540% 0.0239% 0.0116% 0.0000%
Trojan Decommissioning Allocator
SLHMA TOTAL IImJ Oregon Washlnaton Montana Wvo-PPL SN;'ti Ildaho Wvo41PL WL mLing F Qjh�r Non-UNIIN
Amortization Expense:
Amortization of Limited Term Plant AW 404 62,649,787 1,358,409 17,816,627 4,622,525 0 6,584,604 28,171,718 3,155,490 931,558 7,516,162 8,855 0 0
Amortization of Other Electric Plant AW 405 0 0 0 0 0 0 0 0 0 0 0 0 0
Amortization of Plant Acquisitions Acot 406 376,967 1,111 20,416 5,740 0 %M 331,033 4,079 1,309 10,589 18 0 0
Amort of Prop.Losses.Unrecovered Plant,etc. Acc1407 3,874,626 (8.900.683) 518,340 95,274 0 5,128,082 3,218,158 133,484 21,721 5,149,783 302 3,480,170 0
Total Amortization Expense: 66,701,600 (7,541,162) 18,355,383 4,723,540 0 11,721,946 31,724,907 3,293,053 954,588 12,676,534 9,175 3,460,170 0
Schedule M Amortization Factor 100.0000% -11.3058% 27.5187% 7,0816% 0.0000% 17.5737% 4T5624% 4,9370% 1,4311% 19.0048% 0,0138% 5,1875% 0,0000%
SCHMD TOTAL IImJ Oregon Washlnaton Montana Wvo-PPL Utah Iltlaho Wvo41PL WL mLing F Qjh�r Non-Utlllty
Page 9.10

Rocky Mountain Power
Exhibit No.48 Page 180 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
Depreciation Expense:
Steam Acct 403.1 347,917,841 5,230,231 96,093,035 27,018,192 0 43,681,922 157,197,768 19,200,369 6,159,750 49,841,672 85,510 0 0
Nuclear Acct 403.2 0 0 0 0 0 0 0 0 0 0 0 0 0
Hydro Acct 403.3 31,053,829 457,947 8,413,691 2,365,652 0 3,824,691 13,7W,885 1,681,141 539,334 4,364,025 7,487 0 0
Other Aoct403.4 220,118,182 3,245,762 59,633,307 16,766,875 0 27,108,006 97,573,254 11,915,312 3,822,600 30,930,607 53,065 0 0
Transmission Aoot 403.5 139,388,083 2,055,540 37,765,657 10,618,457 0 17,167,493 61,780,514 7,545,964 2,420,852 19,588,345 33,606 0 0
Distribution Aoot 403.6 216,914,160 10,807,454 59,483,978 16,259,423 0 19,897,067 95,444,871 11,110,281 3,911,086 23,808,153 0 0 0
General Aoot 403.7&8 48,708,304 1,145,606 13,961,665 3,502,211 0 5,891,249 20,312,582 2,882,990 1,005,938 6,897,187 6,062 0 0
Mining Aoot 403.9 0 0 0 0 0 0 0 0 0 0 0 0 0
Experimental Aoot 403.4 0 0 0 0 0 0 0 0 0 0 0 0 0
Postmerger Hydro Step l Adjustment 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Depreciation Expense: 1,004,100,399 22,942,541 275,351,333 76,530,811 0 117,570,429 446,072,873 54,336,056 17,859,560 135,429,988 185,731 0 0
Schedule M Deprecladon Factor 100.0000% 2,2849% 27,4227% 7.6218% 0.0000% 11.7090% 44.4251% 5.4114% 1.7787% 13.4877% 0,0185% 0,0000% 0,0000%
I9x2EPB TOTAL IIlea�mJ Qreaon Washlnaton Montana Wvo-PPL I h I itng WvoLPL Wvomlyr F QLhg Non-UtIIIN
Case#847,Report#4(2022 02 Provision) 1,173,688,352 28,846,523 315,306,819 89,045,432 132,621,522 523,620,350 68,676,876 15,114,352 147,735,873 340,008 116,470
Jurisdictional ADIT-12131/2023-CA S 14,249,623 14,249,623
Jurisdictional ADIT-12131/2023-ID S 17,124,470 17,124,470
Jurisdictional ADIT-12131/2023-OTHER S 116,470 116,470
Jurisdictional ADIT-1213112023-OR S 69,799,220 69,799,220 ftk
Jurisdictional ADIT-12131/2023-SG SG 657,146,382 9,690,864 178,046,533 50,060,813 0 80,936,302 291,264,791 35,575,514 11,413,128 92,349,430 158,437 0 0
Jurisdictional ADIT-12/3112023-SG-CAGE SG 93,381,441 1,377,086 25,300,667 7,113,713 0 11,501,164 41,389,143 5,055,331 1,621,822 13,122,986 22,514 0 0
Jurisdictional ADIT-12131/2023-SG-CAGW SG 34,640,563 510,841 9,385,477 2,638,887 0 4,266,445 15,353,621 1,875,314 601,627 4,868,073 8,352 0 0
Jurisdictional ADIT-12131/2023-SO SO 128,755,129 3,257,739 36,017,209 9,611,231 0 14,418,200 56,314,401 6,867,020 2,247,881 16,666,082 21,447 0 0
Jurisdictional ADIT-12131/2023-UT UT 119,305,676 119,305,676
Jurisdicamml ADIT-12/3112023-WA WA 17,338,350 17,338,350
Jurisdictional ADIT-12131/2023-WY WY 21,831,028 21,831,028 21,831,028
Jurisdictional ADIT-12131/2023-TOTAL 1,173,688,352 29,086,153 318,549,107 86,762,993 0 132,953,139 523,627,632 66,497,649 15,884,458 148,837,598 210,750 116,470 0
Total 1,173,688,352 28,966,338 316,927,963 87,904,212 0 132,787,330 523,623,991 67,587,263 15,499,405 148,286,736 275,379 116,470 0
Tax Depreciation Factor 100.0000% 2.4680% 27,0027% 7,4896% 0.0000% 11,3137% 44.6135% 5.7585% 1.3206% 12.6343% 0.0235% 0.0099% 0.0000%
Page 9.11

Rocky Mountain Power
Exhibit No.48 Page 181 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2023 FACTORS
COINCIDENTAL PEAKS
METERED LOADS(CP)
Non-FERC FERC
Month Day Time CA OR WA E.WY Total UT ID W.WY UT NET UT Total
Jan-23 31 8 153 2,707 736 1,062 3,655 474 148 3 3,652 8,934
Feb-23 2 8 143 2,606 779 1,046 3,534 436 151 3 3,531 8,695
Mar-23 1 8 153 2,487 694 934 3,322 396 148 2 3,321 8,134
Apr-23 3 9 140 2,305 577 1,016 3,314 352 151 1 3,313 7,856
May-23 22 17 109 1,638 453 955 3,806 496 139 1 3,805 7,597
Jun-23 30 18 135 2,424 707 946 4,194 683 134 2 4,192 9,222
Jul-23 21 18 135 2,500 737 1,029 5,252 759 127 3 5,250 10,539
Aug-23 15 17 140 2,890 807 1,087 5,233 509 136 3 5,231 10,802
Sep-23 8 18 99 1,984 586 965 4,350 459 134 2 4,348 8,577
Oct-23 30 8 122 2,308 666 1,038 3,257 414 143 2 3,255 7,948
Nov-23 28 18 124 2,360 720 1,032 3,536 368 149 2 3,534 8,289
Dec-23 18 18 119 2,233 658 1,061 3,631 357 150 2 3,629 8,209
1,573 28,442 8,119 12,172 47,085 5,701 1,710 25 47,060 104,802
- (less)
Adjustments for Curtailments,Bu -Throu hs and Load No Longer Served Reductions to Load
Non-FERC FERC
Month Day Time CA OR WA E.WY UT ID W.WY UT NET UT Total
Jan-23 31 8 (93) (93) (93)
Feb-23 2 8 (93) (93) (93)
Mar-23 1 8 (62) (62) (62)
Apr-23 3 9 (104) (104) (104)
May-23 22 17 (159) (159) (159)
Jun-23 30 18 (218) (95) (218) (314)
Jul-23 21 18 (399) (121) (399) (519)
Aug-23 15 17 (221) (43) (221) (264)
Sep-23 8 18 (107) (31) (107) (138)
Oct-23 30 8 (132) - (132) (132)
Nov-23 28 18 (29) (29) (29)
Dec-23 18 18 30 30 30
1,647 290 1,647 1,937
= equals
COINCIDENTAL PEAK SERVED FROM COMPANY RESOURCES
Non-FERC FERC
Month Day Time CA OR WA E.WY UT ID W.WY UT NET UT Total
Jan-23 31 8 153 2,707 736 1,062 3,562 474 148 3 3,558 8,841
Feb-23 2 8 143 2,606 779 1,046 3,441 436 151 3 3,438 8,603
Mar-23 1 8 153 2,487 694 934 3,260 396 148 2 3,259 8,072
Apr-23 3 9 140 2,305 577 1,016 3,210 352 151 1 3,209 7,752
May-23 22 17 109 1,638 453 955 3,648 496 139 1 3,646 7,438
Jun-23 30 18 135 2,424 707 946 3,975 587 134 2 3,974 8,909
Jul-23 21 18 135 2,500 737 1,029 4,854 639 127 3 4,851 10,020
Aug-23 15 17 140 2,890 807 1,087 5,012 465 136 3 5,010 10,537
Sep-23 8 18 99 1,984 586 965 4,243 428 134 2 4,241 8,440
Oct-23 30 8 122 2,308 666 1,038 3,125 414 143 2 3,123 7,816
Nov-23 28 18 124 2,360 720 1,032 3,507 368 149 2 3,505 8,259
Dec-23 18 18 119 2,233 658 1,061 3,600 357 150 2 3,599 8,179
1,573 28,442 8,119 12,172 45,438 5,411 1,710 25 45,413 102,865
+ plus
Adjustments for Ancillary Services Contracts including Reserves,Direct Access and Class 1 DSM Programs Treated As System Resources(Additions to
Load)
Non-FERC FERC
Month Day Time CA OR WA E.WY UT ID W.WY UT NET UT Total
Jan-23 31 8 52 52
Feb-23 2 8 52 17 68
Mar-23 1 8 50 50
Apr-23 3 9 52 52
May-23 22 17 51 51
Jun-23 30 18 52 52
Jul-23 21 18 54 54
Aug-23 15 17 56 56
Sep-23 8 18 51 51
Oct-23 30 8 50 50
Nov-23 28 18 49 49
Dec-23 18 18 49 49
619 17 635
Page 9.12

Rocky Mountain Power
Exhibit No.48 Page 182 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2023 FACTORS
COINCIDENTAL PEAKS
= equals
LOADS FOR JURISDICTIONAL ALLOCATION(CP)-Prior to Temperature Adjustment
Non-FERC FERC
Month Day Time CA OR WA E.WY UT ID W.WY UT NET UT Total
Jan-23 31 8 153 2,759 736 1,062 3,562 474 148 3 3,558 8,893
Feb-23 2 8 143 2,658 779 1,046 3,441 452 151 3 3,438 8,671
Mar-23 1 8 153 2,537 694 934 3,260 396 148 2 3,259 8,122
Apr-23 3 9 140 2,357 577 1,016 3,210 352 151 1 3,209 7,803
May-23 22 17 109 1,689 453 955 3,648 496 139 1 3,646 7,489
Jun-23 30 18 135 2,477 707 946 3,975 587 134 2 3,974 8,961
Jul-23 21 18 135 2,554 737 1,029 4,854 639 127 3 4,851 10,074
Aug-23 15 17 140 2,946 807 1,087 5,012 465 136 3 5,010 10,594
Sep-23 8 18 99 2,035 586 965 4,243 428 134 2 4,241 8,491
Oct-23 30 8 122 2,358 666 1,038 3,125 414 143 2 3,123 7,866
Nov-23 28 18 124 2,409 720 1,032 3,507 368 149 2 3,505 8,309
Dec-23 18 18 119 2,282 658 1,061 3,600 357 150 1 2 3,599 8,228
1,573 29,060 8,119 12,172 45,438 5,428 1,710 25 45,413 103,500
+ plus
Adjustment for Coincidental System Peaks Temperature Adjustment
Non-FERC FERC
Month Day Time CA OR WA E.WY UT ID W.WY UT NET UT Total
Jan-23 31 8 0 5 32 (14) (22) (20) (1) (22) (21)
Feb-23 2 8 (8) (120) (33) 5 (10) (16) 1 (10) (182)
Mar-23 1 8 (13) (126) (7) 5 (58) (16) 1 (58) (215)
Apr-23 3 9 (7) (113) (27) (17) (78) (10) (2) (78) (255)
May-23 22 17 0 26 5 21 83 11 1 83 147
Jun-23 30 18 (1) 63 (29) 30 425 70 1 425 559
Jul-23 21 18 (1) (67) 4 11 (187) (27) 0 (187) (268)
Aug-23 15 17 (6) (325) (41) 4 93 (9) 0 93 (284)
Sep-23 8 18 1 (21) (10) 7 148 30 0 148 154
Oct-23 30 8 (4) (117) (88) (21) (37) (12) (2) (37) (281)
Nov-23 28 18 1 (30) 28 3 36 (11) 0 36 27
Dec-23 18 18 14 168 75 12 76 5 1 76 352
24 658 91 47 467 7 1 467 267
equals
NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION(CP)
Non-FERC FERC
Month Day Time CA OR WA E.WY UT ID W.WY UT NET UT Total
Jan-23 31 8 154 2,763 767 1,048 3,539 454 147 3 3,536 8,872
Feb-23 2 8 135 2,538 746 1,051 3,432 436 152 3 3,428 8,489
Mar-23 1 8 140 2,411 687 939 3,202 379 148 2 3,200 7,907
Apr-23 3 9 133 2,244 549 999 3,132 341 149 1 3,130 7,548
May-23 22 17 109 1,715 458 976 3,730 508 139 1 3,729 7,635
Jun-23 30 18 134 2,540 678 976 4,400 658 135 2 4,398 9,520
Jul-23 21 18 134 2,486 741 1,040 4,667 611 127 3 4,664 9,806
Aug-23 15 17 134 2,621 767 1,091 5,105 456 136 3 5,102 10,309
Sep-23 8 18 99 2,014 576 972 4,390 458 134 2 4,388 8,645
Oct-23 30 8 118 2,240 578 1,017 3,088 401 141 2 3,087 7,585
Nov-23 28 18 125 2,379 748 1,035 3,543 357 149 2 3,541 8,336
Dec-23 18 18 133 2,451 733 1,073 3,676 362 1521 21
3,674 8,580
1,549 28,402 8,028 12,219 45,904 5,421 1,709 25 45,879 103,233
SG 1.4747% 27.0939% 7.6179% 12.3163% 5.4136% 1.7368% 0.0241% 44.3227%
SC 1.5006% 27.5128% 7.7768% 11.8359% 5.2511% 1.6559% 0.0245% 44.4424%
Page 9.13

Rocky Mountain Power
Exhibit No.48 Page 183 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2023 FACTORS
ENERGY
METERED LOADS(MWH)
Non-FERC FERC
Year Month CA OR WA E.WY Total UT ID W.WY UT Net UT Total
2023 1 81,541 1,456,876 447,899 761,729 2,331,347 303,538 104,537 2,196 2,329,151 5,487,467
2023 2 72,614 1,318,550 381,275 673,617 2,110,653 284,568 98,866 1,364 2,109,290 4,940,143
2023 3 80,624 1,398,955 375,198 712,859 2,188,637 294,802 107,997 1,142 2,187,496 5,159,071
2023 4 68,358 1,192,241 309,260 670,566 1,991,091 252,861 98,710 1,372 1,989,719 4,583,087
2023 5 69,109 1,138,548 301,254 656,441 2,090,362 273,264 99,725 793 2,089,569 4,628,702
2023 6 64,614 1,164,605 322,593 638,954 2,105,020 368,186 95,603 804 2,104,216 4,759,575
2023 7 81,919 1,363,081 381,876 697,413 2,905,223 481,082 95,816 1,332 2,903,891 6,006,410
2023 8 73,439 1,376,060 368,154 701,391 2,705,507 318,523 91,285 1,156 2,704,351 5,634,358
2023 9 57,999 1,117,275 313,611 649,822 2,183,471 285,199 95,321 839 2,182,633 4,702,698
2023 10 59,888 1,192,046 324,091 692,587 2,060,303 258,137 101,118 853 2,059,450 4,688,171
2023 11 67,419 1,302,262 392,825 699,882 2,091,327 221,546 101,711 971 2,090,356 4,876,971
2023 12 74,920 1,388,845 421,680 746,683 2,289,991 245,710 106,198 1,127 2,288,864 5,274,026
852,445 15,409,341 4,339,714 8,301,944 27,052,931 3,587,417 1,196,887 13,947 27,038,984 60,740,679
- (less)
Adjustments for Curtailments,Buy-Throughs and Load No Longer Served(Reductions to Load
Non-FERC FERC
Year Month CA OR WA E.WY UT ID W.WY UT NET UT Total
2023 1 (16,543) (16,543) (16,543)
2023 2 (19,813) (19,813) (19,813)
2023 3 (23,828) (23,828) (23,828)
2023 4 (28,619) (28,619) (28,619)
2023 5 (32,260) (32,260) (32,260)
2023 6 (32,518) (32,518) (32,518)
2023 7 (35,219) (35,219) (35,219)
2023 8 (31,123) (31,123) (31,123)
2023 9 (28,668) (28,668) (28,668)
2023 10 (29,093) (29,093) (29,093)
2023 11 (22,924) (22,924) (22,924)
2023 12 24,390 24,390 24,390
324,999) 324,999) 324,999)
equals
LOADS SERVED FROM COMPANY RESOURCES(NPC)
Non-FERC FERC
Year Month CA OR WA E.WY UT ID W.WY UT Net UT Total
2023 1 81,541 1,456,876 447,899 761,729 2,314,805 303,538 104,537 2,196 2,312,609 5,470,924
2023 2 72,614 1,318,550 381,275 673,617 2,090,840 284,568 98,866 1,364 2,089,476 4,920,330
2023 3 80,624 1,398,955 375,198 712,859 2,164,809 294,802 107,997 1,142 2,163,668 5,135,244
2023 4 68,358 1,192,241 309,260 670,566 1,962,471 252,861 98,710 1,372 1,961,099 4,554,467
2023 5 69,109 1,138,548 301,254 656,441 2,058,102 273,264 99,725 793 2,057,308 4,596,442
2023 6 64,614 1,164,605 322,593 638,954 2,072,502 368,186 95,603 804 2,071,698 4,727,056
2023 7 81,919 1,363,081 381,876 697,413 2,870,003 481,082 95,816 1,332 2,868,671 5,971,190
2023 8 73,439 1,376,060 368,154 701,391 2,674,383 318,523 91,285 1,156 2,673,228 5,603,235
2023 9 57,999 1,117,275 313,611 649,822 2,154,803 285,199 95,321 839 2,153,965 4,674,030
2023 10 59,888 1,192,046 324,091 692,587 2,031,210 258,137 101,118 853 2,030,357 4,659,078
2023 11 67,419 1,302,262 392,825 699,882 2,068,403 221,546 101,711 971 2,067,432 4,854,047
2023 12 74,920 1,388,845 421,680 746,683 2,265,601 245,710 106,198 1,127 2,264,475 5,249,636
852,445 15,409,341 4,339,714 8,301,944 26,727,932 3,587,417 1,196.887 13,947 26,713,985 60,415,680
+ plus
Adjustments for Ancillary Services Contracts Including Reserves(Additions to Loac
Non-FERC FERC
Year Month CA OR WA E.WY UT ID W.WY UT Net UT Total
2023 1 36,852 24 91 24 36,967
2023 2 33,068 6 102 6 33,175
2023 3 36,294 27 86 27 36,406
2023 4 34,949 13 79 13 35,041
2023 5 36,825 7 23 7 36,855
2023 6 35,631 - 365 - 35,997
2023 7 37,429 39 1,590 39 39,058
2023 8 37,561 135 288 135 37,985
2023 9 34,550 9 143 9 34,702
2023 10 35,434 8 64 8 35,506
2023 11 34,659 36 44 36 34,739
2023 12 36,043 - 34 36,077
429,296 303 2,909 303 432,507
Page 9.14

Rocky Mountain Power
Exhibit No.48 Page 184 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2023 FACTORS
ENERGY
= equals
NORMALIZED LOADS SERVED FROM COMPANY RESOURCES (NPC)-Prior to Temperature Adjustment
Non-FERC FERC
Year Month CA OR WA E.WY UT ID W.WY UT UT Total
2023 1 81,541 1,493,728 447,899 761,729 2,314,828 303,629 104,537 2,196 2,312,632 5,507,891
2023 2 72,614 1,351,617 381,275 673,617 2,090,846 284,670 98,866 1,364 2,089,482 4,953,505
2023 3 80,624 1,435,248 375,198 712,859 2,164,836 294,887 107,997 1,142 2,163,694 5,171,649
2023 4 68,358 1,227,190 309,260 670,566 1,962,484 252,941 98,710 1,372 1,961,112 4,589,509
2023 5 69,109 1,175,372 301,254 656,441 2,058,109 273,287 99,725 793 2,057,315 4,633,297
2023 6 64,614 1,200,236 322,593 638,954 2,072,502 368,552 95,603 804 2,071,698 4,763,053
2023 7 81,919 1,400,510 381,876 697,413 2,870,042 482,672 95,816 1,332 2,868,711 6,010,249
2023 8 73,439 1,413,621 368,154 701,391 2,674,518 318,811 91,285 1,156 2,673,362 5,641,220
2023 9 57,999 1,151,825 313,611 649,822 2,154,812 285,342 95,321 839 2,153,973 4,708,731
2023 10 59,888 1,227,480 324,091 692,587 2,031,218 258,201 101,118 853 2,030,365 4,694,584
2023 11 67,419 1,336,921 392,825 699,882 2,068,439 221,590 101,711 971 2,067,468 4,888,786
2023 12 74,920 1,424,888 421,680 746,683 2,265,601 245,744 106,198 1,127 2,264,475 5,285,713
852,445 15,838,637 4,339,714 8,301,944 26,728,235 3,590,326 1,196.887 13,947 26,714,288 60,848,188
+ plus
Temperature Adjustment for Energy
Non-FERC FERC
Year Month CA OR WA E.WY UT ID W.WY UT UT Total
2023 1 1,575 25,294 3,322 (6,325) 32,829 (854) (686) 32,829 55,155
2023 2 (4,124) (51,704) (10,385) (5,431) (21,595) (8,685) (589) (21,595) (102,513)
2023 3 (6,494) (86,180) (13,703) (15,320) (33,107) (11,613) (1,667) (33,107) (168,085)
2023 4 (1,791) (36,261) (11,174) (4,985) (28,989) (3,935) (525) (28,989) (87,659)
2023 5 (1,276) (36,615) (13,296) 3,613 (67,705) (14,136) 408 (67,705) (129,007)
2023 6 (787) (19,310) (9,462) 14,250 93,927 27,023 522 93,927 106,164
2023 7 (1,199) (48,274) (4,311) 7,106 (135,528) (10,491) 237 (135,528) (192,460)
2023 8 (1,720) (79,123) (8,338) 4,528 2,704 (3,833) 144 2,704 (85,637)
2023 9 307 2,395 (268) 2,347 (32,176) 846 160 (32,176) (26,390)
2023 10 (267) (10,391) (3,714) (497) 130 1,264 (90) 130 (13,566)
2023 11 901 9,098 1,243 3,239 12,742 (1,029) 352 12,742 26,545
2023 12 6,991 111,516 47,309 12,236 39,255 2,525 1,336 39,255 221,167
7,882 219,556 22,777 14,760 137,514 22,918 398 137,514 396,285
= equals
NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION(MWH)
Non-FERC FERC
Year Month CA OR WA E.WY UT ID W.WY UT UT Total
2023 1 83,116 1,519,021 451,220 755,405 2,347,657 302,775 103,851 2,196 2,345,461 5,563,046
2023 2 68,490 1,299,914 370,890 668,186 2,069,251 275,985 98,277 1,364 2,067,888 4,850,993
2023 3 74,130 1,349,068 361,495 697,538 2,131,729 283,275 106,330 1,142 2,130,587 5,003,565
2023 4 66,568 1,190,929 298,086 665,581 1,933,495 249,006 98,185 1,372 1,932,123 4,501,850
2023 5 67,834 1,138,757 287,958 660,054 1,990,403 259,151 100,133 793 1,989,610 4,504,290
2023 6 63,827 1,180,926 313,131 653,204 2,166,429 395,575 96,125 804 2,165,625 4,869,217
2023 7 80,721 1,352,235 377,565 704,519 2,734,514 472,181 96,053 1,332 2,733,182 5,817,788
2023 8 71,720 1,334,498 359,816 705,920 2,677,222 314,978 91,428 1,156 2,676,066 5,555,583
2023 9 58,306 1,154,220 313,342 652,169 2,122,636 286,188 95,481 839 2,121,798 4,682,342
2023 10 59,621 1,217,089 320,377 692,090 2,031,348 259,465 101,028 853 2,030,495 4,681,018
2023 11 68,319 1,346,019 394,068 703,121 2,081,181 220,561 102,063 971 2,080,210 4,915,331
2023 12 81,911 1,536,404 468,989 758,919 2,304,856 248,268 107,534 1,127 2,303,729 5,506,880
844,563 15,619,081 4,316,937 8,316,705 26,590,721 3,567,408 1,196.488 13,947 26,576,774 60,451,903
SE 1.3971% 25.8372% 7.1411% 13.7576% 5.9012% 1.9792% 0.0231% 43.9635%
Page 9.15

Rocky Mountain Power
Exhibit No.48 Page 185 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
HISTORICAL DECEMBER 2023 FACTORS
IDAHO RESULTS OF OPERATIONS
CALIFORNIA OREGON WASHINGTON WYOMING-PPL UTAH IDAHO WYOMING-UPL FERC TOTAL
Subtotal 844,563 15,619,081 4,316,937 8,316,705 26,576,774 3,567,408 1,196,488 13,947 Ref Page 9.16
System Energy Factor 1.3971% 25.8372% 7.1411% 13.7576% 43.9635% 5.9012% 1.9792% 0.0231% 100.00%Ref Page 9.16
Divisional Energy-Pacific 2.9025% 53.6788% 14.8362% 28.5824% 0.0000% 0.0000% 0.0000% 0.0000% 100.00%
Divisional Energy-Utah 0.0000% 0.0000% 0.0000% 0.0000% 84.7619% 11.3776% 3.8160% 0.0445% 100.00%
System Generation Factor 1.4747% 27.0939% 7.6179% 12.3163% 44.3227% 5.4136% 1.7368% 0.0241% 100.00%Ref Page 9.14
Divisional Generation-Pacific 3.0404% 55.8605% 15.7061% 25.3930% 0.0000% 0.0000% 0.0000% 0.0000% 100.00%
Divisional Generation-Utah 0.0000% 0.0000% 0.0000% 0.0000% 86.0681% 10.5125% 3.3726% 0.0468% 100.00%
System Capacity(kw)
Accord 1,549.1 28,402.3 8,028.3 12,218.6 45,879.3 5,420.9 1,709.5 25.2 103,233.1 Ref Page 9.14
Modified Accord 1,549.1 28,402.3 8,028.3 12,218.6 45,879.3 5,420.9 1,709.5 25.2 103,233.1 Ref Page 9.14
Rolled-In 1,549.1 28,402.3 8,028.3 12,218.6 45,879.3 5,420.9 1,709.5 25.2 103,233.1 Ref Page 9.14
Rolled-In with Hydro Adj. 1,549.1 28,402.3 8,028.3 12,218.6 45,879.3 5,420.9 1,709.5 25.2 103,233.1 Ref Page 9.14
Rolled-In with Off-Sys Adj. 1,549.1 28,402.3 8,028.3 12,218.6 45,879.3 5,420.9 1,709.5 25.2 103,233.1 Ref Page 9.14
System Capacity Factor
Accord 1.5006% 27.5128% 7.7768% 11.8359% 44.4424% 5.2511% 1.6559% 0.0245% 100.00%Ref Page 9.14
Modified Accord 1.5006% 27.5128% 7.7768% 11.8359% 44.4424% 5.2511% 1.6559% 0.0245% 100.00%Ref Page 9.14
Rolled-In 1.5006% 27.5128% 7.7768% 11.8359% 44.4424% 5.2511% 1.6559% 0.0245% 100.00%Ref Page 9.14
Rolled-In with Hydro Adj. 1.5006% 27.5128% 7.7768% 11.8359% 44.4424% 5.2511% 1.6559% 0.0245% 100.00%Ref Page 9.14
Rolled-In with Off-Sys Adj. 1.5006% 27.5128% 7.7768% 11.8359% 44.4424% 5.2511% 1.6559% 0.0245% 100.00%Ref Page 9.14
System Energy(kwh)
Accord 844,563 15,619,081 4,316,937 8,316,705 26,576,774 3,567,408 1,196,488 13,947 60,451,903 Ref Page 9.16
Modified Accord 844,563 15,619,081 4,316,937 8,316,705 26,576,774 3,567,408 1,196,488 13,947 60,451,903 Ref Page 9.16
Rolled-In 844,563 15,619,081 4,316,937 8,316,705 26,576,774 3,567,408 1,196,488 13,947 60,451,903 Ref Page 9.16
Rolled-In with Hydro Adj. 844,563 15,619,081 4,316,937 8,316,705 26,576,774 3,567,408 1,196,488 13,947 60,451,903 Ref Page 9.16
Rolled-In with Off-Sys Adj. 844,563 15,619,081 4,316,937 8,316,705 26,576,774 3,567,408 1,196,488 13,947 60,451,903 Ref Page 9.16
System Energy Factor
Accord 1.3971% 25.8372% 7.1411% 13.7576% 43.9635% 5.9012% 1.9792% 0.0231% 100.00%Ref Page 9.16
Modified Accord 1.3971% 25.8372% 7.1411% 13.7576% 43.9635% 5.9012% 1.9792% 0.0231% 100.00%Ref Page 9.16
Rolled-In 1.3971% 25.8372% 7.1411% 13.7576% 43.9635% 5.9012% 1.9792% 0.0231% 100.00%Ref Page 9.16
Rolled-In with Hydro Adj. 1.3971% 25.8372% 7.1411% 13.7576% 43.9635% 5.9012% 1.9792% 0.0231% 100.00%Ref Page 9.16
Rolled-In with Off-Sys Adj. 1.3971% 25.8372% 7.1411% 13.7576% 43.9635% 5.9012% 1.9792% 0.0231% 100.00%Ref Page 9.16
System Generation Factor
Accord 1.4747% 27.0939% 7.6179% 12.3163% 44.3227% 5.4136% 1.7368% 0.0241% 100.00%Ref Page 9.14
Modified Accord 1.4747% 27.0939% 7.6179% 12.3163% 44.3227% 5.4136% 1.7368% 0.0241% 100.00%Ref Page 9.14
Rolled-In 1.4747% 27.0939% 7.6179% 12.3163% 44.3227% 5.4136% 1.7368% 0.0241% 100.00%Ref Page 9.14
Rolled-In with Hydro Adj. 1.4747% 27.0939% 7.6179% 12.3163% 44.3227% 5.4136% 1.7368% 0.0241% 100.00%Ref Page 9.14
Rolled-In with Off-Sys Adj. 1.4747% 27.0939% 7.6179% 12.3163% 44.3227% 5.4136% 1.7368% 0.0241% 100.00%Ref Page 9.14
Page 9.16

Rocky Mountain Power
Exhibit No.48 Page 186 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IDAHO General Rate Case
HISTORICAL DECEMBER 2023 FACTORS
Period Ending December 2024
2020 Protocol Adjustment
Total California Oregon Washington Utah Idaho Wyoming FERC
2020 Protocol Baseline ECD (10,164,000) - (11,000,000) - - 836,000 - -
2020 Protocol Wyoming QF Adjustment (5,000,000) - - - - - (5,000,000) -
2020 Protocol Adjustment (15,164,000) - (11,000,000) - - 836,000 (5,000,000) -
Page 9.17

Rocky Mountain Power
Exhibit No.48 Page 187 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B1 . REVENUE

Rocky Mountain Power
Exhibit No.48 Page 188 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Electric Operations Revenue(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4118000 GAINS-DISP OF ALLOW 0 S02 ALLOWANCE SE (0) (0) (0) (0) (0) (0) (0) (0) -
4118000 Total (0) (0) (0) (0) (0) (0) (0) (0)
4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY OR 209 209
42..0. GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY s0 (1,936) (49) (542) (145) (251) (847) (103) (0)
4211000 Total (1,727) (49) (333) (145) (251) (847) (103) (0)
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES CA 45,594 45,594 - - - - - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES IDU 95,628 - - - - - 95,628 - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES OR 778,706 - 778,706 - - - - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES UT 899,127 - - - - 899,127 - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WA 189,616 - - 189,616 - - - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WYP 103,565 - - - 103,565 - - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WYU 13,623 - - - 13,623 - - - -
4401000 RESIDENTIAL SALES 301106 Residential-Alt Revenue Program Adjs WA 14,382 - - 14,382 - - - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments CA (804) (804) - - - - - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments IDU 573 - - - - - 573 - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments OR (1,107) - (1,107) - - - - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments UT 1,163 - - - - 1,163 - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments WA (8,034) - - (8,034) - - - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments WYP 42 - - - 42 - - - -
4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj-Deferred NPC M CA 99 99 - - - - - - -
4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj-Deferred NPC M UT 39,904 - - - - 39,904 - - -
4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj-Deferred NPC M WA 1,055 - - 1,055 - - - - -
4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj-Deferred NPC M WYP (384) - - - (384) - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE-RESIDENTIAL CA 121 121 - - - - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE-RESIDENTIAL IDU 78 - - - - - 78 - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE-RESIDENTIAL OR (2,411) - (2,411) - - - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE-RESIDENTIAL UT 3,000 - - - 3,000 - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE-RESIDENTIAL WA 697 - - 697 - - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE-RESIDENTIAL WYP (290) - - - (290) - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE-RESIDENTIAL WYU (81) - - - (81) - - - -
4401000 RESIDENTIAL SALES 301110 Residential-Income Tax Deferral Adjs CA 151 151 - - - - - - -
4401000 RESIDENTIAL SALES 301110 Residential-Income Tax Deferral Adjs WA 821 - - 821 - - - - -
4401000 RESIDENTIAL SALES 301110 Residential-Income Tax Deferral Adjs WYP 244 - - - 244 - - - -
4401000 RESIDENTIAL SALES 301111 Residential-OR Corp Act Tax Rev Adj OTHEF 160 - - - - - - - 160
4401000 RESIDENTIAL SALES 301112 Residential-Customer Bill Credits IDU (242) - - - - - (242) - -
4401000 RESIDENTIAL SALES 301112 Residential-Customer Bill Credits OR (1,667) - (1,667) - - - - - -
4401000 RESIDENTIAL SALES 301112 Residential-Customer Bill Credits UT (3,394) - - - - (3,394) - - -
4401000 RESIDENTIAL SALES 301112 Residential-Customer Bill Credits WA (694) - - (694) - - - - -
4401000 RESIDENTIAL SALES 301165 Solar Feed-In Revenue-Residential OTHEF 1,916 - - - - - - - 1,916
4401000 RESIDENTIAL SALES 301168 Community Solar Revenue-Residential OTHEF 405 - - - - - - - 405
4401000 RESIDENTIAL SALES 301170 DSM Revenue-Residential OTHEF 53,880 - - - - - - - 53,880
4401000 RESIDENTIAL SALES 301171 DSM Revenue-Residential Cat 2 Gen Svc OTHEF 47 - - - - - - - 47
4401000 RESIDENTIAL SALES 301180 Blue Sky Revenue Residential OTHEF 2,909 - - - - - - - 2,909
4401000 RESIDENTIAL SALES 301190 Other Cust Retail Revenue-Residential OTHEF 1,706 - - - - - - - 1,706
4401000 Total 2,230,105 45,162 773,520 197,843 116,718 939,801 96,037 61,024
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES CA 33,909 33,909
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES IDU 51,519 51,519
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES OR 575,962 575,962
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES UT 822,193 822,193
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WA 154,349 154,349
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WYP 115,678 115,678
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WYU 11,480 11,480
4421000 COMMERCIAL SALES 301206 Commercial-Alt Revenue Program Adis WA (18,774) (18,774)
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments CA (453) (453)
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments IDU 1 337 337
1 of 8

Rocky Mountain Power
Exhibit No.48 Page 189 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Electric Operations Revenue(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments OR 685 - 685 - - - - - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments UT 2,142 - - - - 2,142 - - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments WA (4,042) - - (4,042) - - - - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments WYP 56 - - - 56 - - - -
4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj-Deferred NPC Me CA 61 61 - - - - - - -
4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj-Deferred NPC Me UT 50,227 - - - - 50,227 - - -
4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj-Deferred NPC Me WA 969 - - 969 - - - - -
4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj-Deferred NPC Me WYP (520) - - - (520) - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE-COMMERCIAL CA (744) (744) - - - - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE-COMMERCIAL IDU (272) - - - - - (272) - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE-COMMERCIAL OR 10,309 - 10,309 - - - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE-COMMERCIAL UT 5,900 - - - - 5,900 - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE-COMMERCIAL WA (1,854) - - (1,854) - - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE-COMMERCIAL WYP 198 - - - 198 - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE-COMMERCIAL WYU (12) - - - (12) - - - -
4421000 COMMERCIAL SALES 301210 Commercial-Income Tax Deferral Adjs CA 92 92 - - - - - - -
4421000 COMMERCIAL SALES 301210 Commercial-Income Tax Deferral Adjs WA 755 - - 755 - - - - -
4421000 COMMERCIAL SALES 301210 Commercial-Income Tax Deferral Adjs WYP 330 - - - 330 - - - -
4421000 COMMERCIAL SALES 301211 Commercial-OR Corp Act Tax Alt Rev Adj OTHEF 143 - - - - - - - 143
4421000 COMMERCIAL SALES 301212 Commercial-Customer Bill Credits IDU (25) - - - - - (25) - -
4421000 COMMERCIAL SALES 301212 Commercial-Customer Bill Credits OR (208) - (208) - - - - - -
4421000 COMMERCIAL SALES 301212 Commercial-Customer Bill Credits UT (298) - - - - (298) - - -
4421000 COMMERCIAL SALES 301212 Commercial-Customer Bill Credits WA (72) - - (72) - - - - -
4421000 COMMERCIAL SALES 301265 Solar Feed-In Revenue-Commercial OTHEF 1,787 - - - - - - - 1,787
4421000 COMMERCIAL SALES 301268 Community Solar Revenue-Commercial OTHEF 375 - - - - - - 375
4421000 COMMERCIAL SALES 301270 DSM Revenue-Commercial OTHEF 51,586 - - - - - - - 51,586
4421000 COMMERCIAL SALES 301271 DSM Revenue-Small Commercial OTHEF 3,446 - - - - - - - 3,446
4421000 COMMERCIAL SALES 301272 DSM Revenue-Large Commercial OTHEF 151 - - - - - - - 151
4421000 COMMERCIAL SALES 301280 Blue Sky Revenue-Commercial OTHEF 1,562 - - - - - - - 1,562
4421000 COMMERCIAL SALES 301290 Other Cust Retail Revenue-Commercial OTHEF 1,959 - - - - - - - 1,959
4421000 Total 1,870,885 32,866 586,748 131,331 127,210 880,164 51,559 61,009
4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES(EXCLUDING IRRIGATION) CA 7,024 7,024
4422000 IND 5LS/EXCL IRRIG 301300 INDUSTRIAL SALES(EXCLUDING IRRIGATION) IDU 19,833 19,833
4422000 IND 5LS/EXCL IRRIG 301300 INDUSTRIAL SALES(EXCLUDING IRRIGATION) OR 121,115 121,115
4422000 IND 5LS/EXCL IRRIG 301300 INDUSTRIAL SALES(EXCLUDING IRRIGATION) UT 331,261 331,261
4422000 IND 5LS/EXCL IRRIG 301300 INDUSTRIAL SALES(EXCLUDING IRRIGATION) WA 45,593 45,593
4422000 IND 5LS/EXCL IRRIG 301300 INDUSTRIAL SALES(EXCLUDING IRRIGATION) WYP 331,140 331,140
4422000 IND 5LS/EXCL IRRIG 301300 INDUSTRIAL SALES(EXCLUDING IRRIGATION) WYU 68,836 68,836
4422000 IND 5LS/EXCL IRRIG 301304 SPECIAL CONTRACTS-SITUS IDU 86,711 86,711
4422000 IND 5LS/EXCL IRRIG 301304 SPECIAL CONTRACTS-SITUS UT 148,680 148,680
4422000 IND SLS/EXCL IRRIG 301306 Industrial-Alt Revenue Program Adjs WA (738) (738)
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments CA (71) (71)
4422000 IND 5LS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments IDU 119 - 119
4422000 IND 5LS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments OR 380 380
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments UT 1,097 1,097
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments WA 630 630
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments WYP 251 251
4422000 IND SLS/EXCL IRRIG 301308 Industrial Revenue Adj-Deferred NPC Me CA 16 16
4422000 IND 5LS/EXCL IRRIG 301308 Industrial Revenue Adj-Deferred NPC Me UT 37,640 37,640
4422000 IND 5LS/EXCL IRRIG 301308 Industrial Revenue Adj-Deferred NPC Me WA 484 484
4422000 IND 5LS/EXCL IRRIG 301308 Industrial Revenue Adj-Deferred NPC Me WYP (2,302) (2,302)
4422000 IND 5LS/EXCL IRRIG 301309 UNBILLED REVENUE-INDUSTRIAL CA (134) (134)
4422000 IND 5LS/EXCL IRRIG 301309 UNBILLED REVENUE-INDUSTRIAL IDU (1,749) (1,749)
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE-INDUSTRIAL OR 1,469 1,469
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE-INDUSTRIAL UT (16,217) (16,217)
2of8

Rocky Mountain Power
Exhibit No.48 Page 190 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Electric Operations Revenue(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance regon Wash Wyoming Utah Idaho FERC Other
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE-INDUSTRIAL WA 3,510 - - 3,510 - - - - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE-INDUSTRIAL WYP (7,753) - - - (7,753) - - - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE-INDUSTRIAL WYU (677) - - - (677) - - - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial-Income Tax Deferral Adjs CA 24 24 - - - - - - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial-Income Tax Deferral Adjs WA 379 - - 379 - - - - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial-Income Tax Deferral Adjs WYP 1,459 - - - 1,459 - - - -
4422000 IND SLS/EXCL IRRIG 301311 Industrial-OR Corp Act Tax Rev Adj OTHE 29 - - - - - - - 29
4422000 IND SLS/EXCL IRRIG 301312 Industrial-Customer Bill Credits IDU (1) - - - - - (1) - -
4422000 IND SLS/EXCL IRRIG 301312 Industrial-Customer Bill Credits OR (3) - (3) - - - - - -
4422000 IND SLS/EXCL IRRIG 301312 Industrial-Customer Bill Credits UT (11) - - - - (11) - - -
4422000 IND SLS/EXCL IRRIG 301312 Industrial-Customer Bill Credits WA (1) - - (1) - - - - -
4422000 IND SLS/EXCL IRRIG 301365 Solar Feed-In Revenue-Industrial OTHEF 416 - - - - - - - 416
4422000 IND SLS/EXCL IRRIG 301368 Community Solar Revenue-Industrial OTHEF 89 - - - - - - - 89
4422000 IND SLS/EXCL IRRIG 301370 DSM Revenue-Industrial OTHEF 21,791 - - - - - - - 21,791
4422000 IND SLS/EXCL IRRIG 301371 DSM Revenue-Small Industrial OTHEF 779 - - - - - - - 779
4422000 IND SLS/EXCL IRRIG 301372 DSM Revenue-Large Industrial OTHEF 2,818 - - - - - - - 2,818
4422000 IND SLS/EXCL IRRIG 301380 Blue Sky Revenue-Industrial OTHEF 466 - - - - - - - 466
4422000 IND SLS/EXCL IRRIG 301390 Other Cust Retail Revenue-Industrial OTHEF 1,405 - - - - - - - 1,405
4422000 Total 1,205,784 6,860 122,961 49,856 390,953 502,449 104,912 27,793
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES-IRRIGATION CA 11,687 11,687
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES-IRRIGATION IDU 53,869 53,869
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES-IRRIGATION OR 25,032 25,032
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES-IRRIGATION UT 15,730 15,730
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES-IRRIGATION WA 16,148 16,148
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES-IRRIGATION WYP 1,965 1,965
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES-IRRIGATION WYU 561 561
4423000 INDUST SALES-IRRIG 301453 Irrigation-Customer Bill Credits IDU (5) (5)
4423000 INDUST SALES-IRRIG 301453 Irrigation-Customer Bill Credits OR (12) (12)
4423000 INDUST SALES-IRRIG 301453 Irrigation-Customer Bill Credits UT (4) (4)
4423000 INDUST SALES-IRRIG 301453 Irrigation-Customer Bill Credits WA (16) (16)
4423000 INDUST SALES-IRRIG 301454 Irrigation-OR Corp Act Tax Rev Ad' OTHE (0) (0)
4423000 INDUST SALES-IRRIG 301455 Irrigation-Income Tax Deferral Adjs CA 39 39
4423000 INDUST SALES-IRRIG 301455 Irrigation-Income Tax Deferral Adjs WA 78 78
4423000 INDUST SALES-IRRIG 301455 Irrigation-Income Tax Deferral Adjs WYP 7 7
4423000 INDUST SALES-IRRIG 301456 Irrigation-Alt Revenue Program Adjs WA 12 12
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments CA (129) (129)
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments IDU 412 412
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments OR (14) (14)
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments UT 35 35
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments WA 803 803
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments WYP 1 1
4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj-Deferred NPC Me CA 25 25
4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj-Deferred NPC Me UT 1,205 1,205
4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Ad'-Deferred NPC Me WA 100 100
4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj-Deferred NPC Me WYP (12) (12)
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE-IRRIGATION/FARM CA (1) (1)
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE-IRRIGATION/FARM IDU 1,171 1,171
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE-IRRIGATION/FARM OR 277 277
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE-IRRIGATION/FARM UT (1) (1)
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE-IRRIGATION/FARM WA (100) (100)
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE-IRRIGATION/FARM WYP 2 2
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE-IRRIGATION/FARM WYU 2 2
4423000 INDUST SALES-IRRIG 301465 Solar Feed-In Revenue-Irrigation OTHE 59 59
4423000 INDUST SALES-IRRIG 301468 Community Solar Revenue-Irrigation OTHEF 17 17
4423000 INDUST SALES-IRRIG 1 301470 DSM Revenue-Irrigation OTHE 3,857 3,857
3of8

Rocky Mountain Power
Exhibit No.48 Page 191 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Electric Operations Revenue(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloo Balance Wyoming Utah FERC Other
4423000 INDUST SALES-IRRIG 301480 Blue Sky Revenue-Irrigation OTHE 3 - - - - - - - 3
4423000 INDUST SALES-IRRIG 301490 Other Cust Retail Revenue-Irrigation OTHEr 55 - - - - - - - 55
4423000 Total 132,861 11,621 25,283 17,026 2,527 16,965 55,448 3,992
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING CA 416 416
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING IDU 469 469
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING OR 5,150 5,150
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING UT 5,974 5,974
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WA 672 672
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WYP 1,581 1,581
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WYU 271 271
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen CA (5) (5)
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen IDU 6 6
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen OR 7 7
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen UT 8 8
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen WA (32) (32)
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen WYU 0 0
4441000 PUB ST/HWY LIGHT 301608 Public St/Hwy Lgt Rev Ad"-Def NPC Mech CA 0 0
4441000 PUB ST/HWY LIGHT 301608 Public St/Hwy Lgt Rev Ad"-Def NPC Mech UT 289 - 289
4441000 PUB ST/HWY LIGHT 301608 Public St/Hwy Lgt Rev Ad"-Def NPC Mech WA 3 3
4441000 PUB ST/HWY LIGHT 301608 Public St/Hwy Lgt Rev Ad"-Def NPC Mech WYP (5) (5)
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV-PUBLIC ST/HWY LIGHTING CA (14) (14)
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV-PUBLIC ST/HWY LIGHTING IDU (2) (2)
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV-PUBLIC ST/HWY LIGHTING OR (17) (17)
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV-PUBLIC ST/HWY LIGHTING UT 8 8
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV-PUBLIC ST/HWY LIGHTING WA 37 37
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV-PUBLIC ST/HWY LIGHTING WYP 31 31
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV-PUBLIC ST/HWY LIGHTING WYU (3) (3)
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light-Income Tax Deferral Adjs CA 1 1
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light-Income Tax Deferral Adjs WA 2 2
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light-Income Tax Deferral Adjs WYP 3 3
4441000 PUB ST/HWY LIGHT 301611 St&Hwy Light-OR Corp Act Tax Rev Adj OTHEF 1 1
4441000 PUB ST/HWY LIGHT 301612 St&Hwy Light-Customer Bill Credits IDU (0) (0)
4441000 PUB ST/HWY LIGHT 301612 St&Hwy Light-Customer Bill Credits OR (2) (2)
4441000 PUB ST/HWY LIGHT 301612 St&Hwy Light-Customer Bill Credits UT (1) (1)
4441000 PUB ST/HWY LIGHT 301665 Solar Feed-In Revenue-St/Hwy Lighting OTHEF 2 2
4441000 PUB ST/HWY LIGHT 301668 Community Solar Revenue-St/Hwy Li ht OTHEF 1 1
4441000 PUB ST/HWY LIGHT 301670 DSM Revenue-Street/Hwy Lighting OTHEF 355 355
4441000 PUB ST/HWY LIGHT 301690 Other Cust Retail Revenue-St/Hwy Light Ughtg OTHEF 11 11
4441000 Total 15,218 398 5,138 681 1,879 6,278 473 370
4471000 ON-SYS WHOLE-FIRM 301443 ON SYS FIRM-UTAH FERC CUSTOMERS FERC 15,983 - - - - - - 15,983 -
4471000 ON-SYS WHOLE-FIRM 301445 On Sys Firm-Utah W/S Customers-Deferral UT (45) - - - - (45) - - -
4471000 Total 15,938 (45) 15,983
4471300 POST MERGER FIRM 301405 POST MERGER FIRM 20,719 306 5,614 1,578 2,912 9,183 1,122 5
4471300 Total 20,719 306 5,614 1,578 2,912 9,183 1,122 5
4471400 S/T FIRM WHOLESALE 301406 SHORT-TERM FIRM WHOLESALE SALES SG 204,035 3,009 55,281 15,543 28,673 90,434 11,046 49 -
4471400 S/T FIRM WHOLESALE 301409 TRADING SALES NETTED-EST. SG 11 0 3 1 2 5 1 0 -
4471400 SIT FIRM WHOLESALE 301410 TRADING SALES NETTED SG (2,392) (35) (648) (182) (336) (1,060) (129) (1) -
4471400 S/T FIRM WHOLESALE 301411 BOOKOUT SALES NETTED SG (32,775) (483) (8,880) (2,497) (4,606) (14,527) (1,774) (8) -
4471400 S/T FIRM WHOLESALE 301412 BOOKOUT SALES NETTED-ESTIMATE SG 6,421 95 1,740 489 902 2,846 348 2 -
4471400 S/T FIRM WHOLESALE 302751 I/C S-T Firm Wholesale Sales-Sierra Pac SG 6 0 2 0 1 3 0 0 -
4471400 S/T FIRM WHOLESALE 302752 I/C S-T Firm Wholesale Sales-Nevada Pwr SG 61 1 16 5 9 27 3 0 -
4471400 S/T FIRM WHOLESALE 303028 LINE LOSS W/S TRADING REVENUES SG 21,696 320 5,878 1,653 3,049 9,616 1,175 5 -
4471400 Total 197,063 2,906 53,392 15,012 27,693 87,344 10,668 48
4472000 5L5 FOR RESL-SURP 301419 ESTIMATED SALES FOR RESALE REVENUE SG (41,423) (611) (11,223) (3,156) (5,821) (18,360) (2,242) (10)
4472000 5L5 FOR RESL-SURP 303198 Non-ASC 606-WS NPC Rev-Derivativ(Disc) SG 27,201 401 7,370 2,072 3,823 1 12,056 1 1,473 7
4of8

Rocky Mountain Power
Exhibit No.48 Page 192 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Electric Operations Revenue(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4472000 SLS FOR RESL-SURP 303199 Non-ASC 606-WS NPC Rev-Derivativ(Recl) SG (27,201) (401) (7,370) (2,072) (3,823) (12,056) (1,473) (7) -
4472000 Total (41,423) (611) (11,223) (3,156) (5,821) (18,360) (2,242) (10)
4475000 OFF-SYS-NON FIRM 301408 OFF-SYSTEM WHOLESALE-NON FIRM SE (522) (7) (135) (37) (82) (229) (31) (0)
4475000 Total (522) (7) (135) (37) (82) (229) (31) (0)
!W6100 BOOKOUTS NETTED-GAI 304101 BOOKOUTS NETTED-GAIN SG 214 3 58 16 30 95 12 0 -
4476100 BOOKOUTS NETTED-GAIN 304102 BOOKOUTS NETTED-EST GAIN SG 114 2 31 9 16 51 6 0 -
4476100 Total 328 5 89 25 46 146 18 0
4476200 TRADING NETTED-GAINS 304201 TRADING NETTED-GAINS SG 41 1 11 3 6 18 2 0
4476200 Total 41 1 11 3 6 18 2 O
4479000 TRANS SRVC 301428 TRANS SERV-UTAH FERC CUSTOMERS FERC 70 - - - - - - 70 -
4479000 Total 70 70
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL CA 256 256
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL IDU 315 315
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL OR 5,662 5,662
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL UT 3,873 3,873
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL WA 21 21
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL WYP 728 728
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL WYU 83 83
4501000 Total 10,938 256 5,662 21 811 3,873 315
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL CA 181 181 - - - - - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL IDU 39 - - - - - 39 - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL OR 2,005 - 2,005 - - - - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL UT 1,469 - - - - 1,469 - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL WA 2 - - 2 - - - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL WYP 146 - - - 146 - - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL WYU 50 - - - 50 - - - -
4502000 Total 3,893 181 2,005 2 197 1,469 39
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL CA 57 57 -
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL IDU 64 64
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL OR 389 389
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL UT 311 311
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL WA 8 8
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL WYP 239 239
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL WYU 24 24
4503000 Total 1,092 57 389 8 263 311 64
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER CA 0 0 - - - - - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER IDU (8) - - - - - (8) - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER OR 19 - 19 - - - - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER UT (53) - - - - (53) - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER WYP 7 - - - 7 - - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER WYU 0 - - - 0 - - - -
4504000 Total (36) 0 19 7 (53) (8)
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE CA 364 364
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE IDU 86 86
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE OR 918 918
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE UT 3,164 3,164
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WA 42 42
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WYP 56 56
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WYU 5 5
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue-CSS(Non-FLT) CA 14 14
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue-CSS(Non-FLT) IDU 39 39
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue-CSS(Non-FLT) OR 289 289
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue-CSS(Non-FLT) UT 546 546
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue-CSS(Non-FLT) WA 64 64
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue-CSS(Non-FLT) WYP 49 49
5of8

Rocky Mountain Power
Exhibit No.48 Page 193 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Electric Operations Revenue(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue-CSS(Non-FLT) WYU 5 - - - 5 - - - -
4511000 Total 5,641 378 1,207 106 115 3,710 125
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS CA 0 0
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS IDU 0 0
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS OR 4 4
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS UT 1 1
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS WA 0 0
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS WYP 0 0
4512000 Total 5 0 4 O O 1 O
4513000 OTHER 301828 OTHER CA 5 5 - - - - - - -
4513000 OTHER 301828 OTHER IDU 5 - - - - - 5 - -
4513000 OTHER 301828 OTHER OR 382 - 382 - - - - - -
4513000 OTHER 301828 OTHER UT 660 - - - - 660 - - -
4513000 OTHER 301828 OTHER WA 20 - - 20 - - - - -
4513000 OTHER 301828 OTHER WYP 258 - - - 258 - - - -
4513000 OTHER 301828 OTHER WYU 5 - - - 5 - - - -
4513000 OTHER 301840 Miscellaneous Service Revenue CA 13 13 - - - - - - -
4513000 OTHER 301840 Miscellaneous Service Revenue IDU 39 - - - - - 39 - -
4513000 OTHER 301840 Miscellaneous Service Revenue OR 11 - 11 - - - - - -
4513000 OTHER 301840 Miscellaneous Service Revenue UT 347 - - - - 347 - - -
4513000 OTHER 301840 Miscellaneous Service Revenue WA 81 - - 81 - - - - -
4513000 Total 1,827 18 393 101 263 1,007 44
4541000 RENTS-COMMON 301860 RENT FROM ELEC PROP CA 2 2
4541000 RENTS-COMMON 301860 RENT FROM ELEC PROP IDU 1 1
4541000 RENTS-COMMON 301860 RENT FROM ELEC PROP OR 853 853
4541000 RENTS-COMMON 301860 RENT FROM ELEC PROP SG 1,084 16 294 83 152 481 59 0
4541000 RENTS-COMMON 301860 RENT FROM ELEC PROP 50 3,518 89 984 263 455 1,539 188 1
4541000 RENTS-COMMON 301860 RENT FROM ELEC PROP UT 1,354 1,354
4541000 RENTS-COMMON 301860 RENT FROM ELEC PROP WA 11 11
4541000 RENTS-COMMON 301860 RENT FROM ELEC PROP WYP 14 14
4541000 RENTS-COMMON 301864 REVENUE-JOINT USE OF POLES CA 655 655
4541000 RENTS-COMMON 301864 REVENUE-JOINT USE OF POLES IDU 148 148
4541000 RENTS-COMMON 301864 REVENUE-JOINT USE OF POLES OR 4,393 4,393
4541000 RENTS-COMMON 301864 REVENUE-JOINT USE OF POLES UT 2,459 2,459
4541000 RENTS-COMMON 301864 REVENUE-JOINT USE OF POLES WA 770 770
4541000 RENTS-COMMON 301864 REVENUE-JOINT USE OF POLES WYP 321 321
4541000 RENTS-COMMON 301866 JOINT USE SANCTIONS&FINES REVENUE OR 53 53
4541000 RENTS-COMMON 301866 JOINT USE SANCTIONS&FINES REVENUE SG (0) (0) (0) (0) (0) (0) (0) (0)
4541000 RENTS-COMMON 301866 JOINT USE SANCTIONS&FINES REVENUE UT 9 9
4541000 RENTS-COMMON 301866 JOINT USE SANCTIONS&FINES REVENUE WA 0 0
4541000 RENTS-COMMON 301866 JOINT USE SANCTIONS&FINES REVENUE WYP 2 2
4541000 RENTS-COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE CA 4 4
4541000 RENTS-COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE IDU 4 4
4541000 RENTS-COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE OR 258 258
4541000 RENTS-COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE UT 119 119
4541000 RENTS-COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE WA 13 13
4541000 RENTS-COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE CA (0) (0)
4541000 RENTS-COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE IDU (3) (3)
4541000 RENTS-COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE OR (4) (4)
4541000 RENTS-COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE UT (7) (7)
4541000 RENTS-COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE WA 1 1
4541000 RENTS-COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE WYP 2 2
4541000 RENTS-COMMON 301870 RENT REV-STEAM SG 17 0 5 1 2 8 1 0
4541000 RENTS-COMMON 301872 RENT REV-TRANS SG 144 2 39 11 20 64 8 0
4541000 RENTS-COMMON 301873 RENT REV-DIST 50 15 0 4 1 2 7 1 0
60f8

Rocky Mountain Power
Exhibit No.48 Page 194 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Electric Operations Revenue(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif yoming Utah Idah FERC Other
4541000 RENTS-COMMON 301873 RENT REV-DIST WA (0) - - (0) - - - - -
4541000 RENTS-COMMON 301874 RENT REV-GENERAL SG 4 0 1 0 1 2 0 0 -
4541000 RENTS-COMMON 301874 RENT REV-GENERAL SO 0 0 0 0 0 0 0 0 -
4541000 RENTS-COMMON 301878 JOINT USE BACK RENT OR 3 - 3 - - - - - -
4541000 RENTS-COMMON 301879 Joint Use Contracted Program Reimbumeme CA 6 6 - - - - - - -
4541000 RENTS-COMMON 301879 Joint Use Contracted Program Reimburseme IDU 15 - - - - - 15 - -
4541000 RENTS-COMMON 301879 Joint Use Contracted Program Reimburseme OR 460 - 460 - - - - - -
4541000 RENTS-COMMON 301879 Joint Use Contracted Program Reimburseme UT 1,012 - - - - 1,012 - - -
4541000 RENTS-COMMON 301879 Joint Use Contracted Program Reimburseme WA 424 - - 424 - - - - -
4541000 RENTS-COMMON 301879 Joint Use Contracted Program Reimburseme WYP 257 - - - 257 - - - -
4541000 Total 18,390 775 7,342 1,577 1,229 7,044 422 1
4543000 MCI FOGWIRE REVENUES 301863 MCI FIBER OPTIC GROUND WIRE REVENUES SG 1,202 18 326 92 169 533 65 0
4543000 Total 1,202 18 326 92 169 533 65 0
4545000 VERT BRIDGE REVENUES 367222 Joint Use-Vertical Bridge Applic Fee SG 6 0 2 0 1 3 0 0 -
4545000 Total 6 0 2 0 1 3 0 0
4561100 Other Wheeling Rev 301953 Ancillary Rev Sch 6-Supp(C&T) SG 2,572 38 697 196 362 1,140 139 1
4561100 Other Wheeling Rev 301963 Ancil Revenue Sch 2-Reactive(C&T) SG 4,272 63 1,157 325 600 1,893 231 1
4561100 Other Wheeling Rev 301966 Primary Delivery and Distribution Sub Ch SG 419 6 113 32 59 186 23 0
4561100 Other Wheeling Rev 301967 Ancillary Revenue Sch 1-Scheduling SG 2,949 43 799 225 414 1,307 160 1
4561100 Other Wheeling Rev 301969 Ancillary Revenue Sch 3-Reg&Freq(C&T) SG 1,924 28 521 147 270 853 104 0
4561100 Other Wheeling Rev 301973 Ancillary Revenue Sch 5&6-Spin&Supp(C&T SG 2,441 36 661 186 343 1,082 132 1
4561100 Other Wheeling Rev 301974 Ancil Revenue Sch 3a-Regulation(C&T) SG 4,940 73 1,338 376 694 2,190 267 1
4561100 Other Wheeling Rev 302082 I/C Anc Rev Sch 1-Scheduling-Nevada Pwr SG 6 0 2 0 1 3 0 0
4561100 Other Wheeling Rev 302831 I/C Other Wheeling Revenue-Sierra Pac SG 36 1 10 3 5 16 2 0
4561100 Other Wheeling Rev 302901 USE OF FACILITY REVENUE SG 749 11 203 57 105 332 41 0
4561100 Other Wheeling Rev 302981 Transmission Resales to Other Parties SG 2,372 35 643 181 333 1,051 128 1
4561100 Other Wheeling Rev 302982 Transmission Rev-Unreserved Use Charges SG 1,319 19 357 100 185 585 71 0
4561100 Other Wheeling Rev 302983 Transmission Revenue-Deferral Fees SG 67 1 18 5 9 30 4 0
4561100 Total (24,066) 355 6,520 1,833 3,382 10,667 1,303 6
4561910 S/T FIRM WHEEL REV 301926 SHORT TERM FIRM WHEELING SG 7,132 105 1,932 543 1,002 3,161 386 2 -
4561910 Total (7,132) 105 1,932 543 1,002 3,161 386 2
4561920 L/T FIRM WHEEL REV 301912 POST-MERGER FIRM WHEELING SG 18,934 279 5,130 1,442 2,661 8,392 1,025 5
4561920 L/T FIRM WHEEL REV 301916 PRE-MERGER FIRM WHEELING SG 7,843 116 2,125 597 1,102 3,476 425 2
4561920 L/T FIRM WHEEL REV 301917 PRE-MERGER FIRM WHEELING SG 28,592 422 7,747 2,178 4,018 12,673 1,548 7
4561920 L/T FIRM WHEEL REV 302961 TRANSM CAPACITY RE-ASSIGNMENT REVENUE SG 1,238 18 335 94 174 549 67 0
4561920 L/T FIRM WHEEL REV 302962 TRANSM CAPACITY RE-ASSIGNMENT CONTRA REV SG (1,238) (18) (335) (94) (174) (549) (67) (0)
4561920 L/T FIRM WHEEL REV 302980 Transmisson Point-to-Point Revenue SG 58,509 863 15,852 4,457 8,222 25,933 3,167 14
4561920 Total (113,878) 1,679 30,854 8,675 16,003 50,474 6,165 27
4561930 NON-FIRM WHEEL REV 301922 NON-FIRM WHEELING REVENUE SE 28,760 402 7,431 2,054 4,526 12,644 1,697 7 -
4561930 NON-FIRM WHEEL REV 302822 I/C Non-Firm Wheeling Revenue-Nevada Pwr SE 314 4 81 22 49 138 19 0 -
4561930 Total (29,075) 406 7,512 2,076 4,575 12,782 1,716 7
4561990 TRANSMN REV REFUND 301913 Transmission Tariff True-up SG (3,943) (58) (1,068) (300) (554) (1,748) (213) (1)
4561990 Total 3,943 (58) (1,068) (300) (554) (1,748) (213) (1)
4562100 USE OF FACIL REV 301911 'INCOME FROM FISH,WILDLIFE" SG 12 0 3 1 2 5 1 0 -
4562100 Total (12) 0 3 1 2 5 1 0
4562300 MISC OTHER REV 301868 Joint Use Customer Accommodation Revenue OR (0) (0)
4562300 MISC OTHER REV 301900 ELECTRIC INCOME OTHER UT 24 24
4562300 MISC OTHER REV 301900 ELECTRIC INCOME OTHER WYU 0 0
4562300 MISC OTHER REV 301915 OTHER ELEC REV-MISC SG 2,298 34 623 175 323 1,019 124 1
4562300 MISC OTHER REV 301939 Estimated Other Electric Revenue SG 294 4 80 22 41 130 16 0
4562300 MISC OTHER REV 301940 FLYASH&BY-PRODUCT SALES OTHE (2,278) (2,278)
4562300 MISC OTHER REV 301940 FLYASH&BY-PRODUCT SALES SG 14,155 209 3,835 1,078 1,989 6,274 766 3
4562300 MISC OTHER REV 301949 THIRD PARTY TRN O&M REV SG 263 4 71 20 37 116 14 0
4562300 MISC OTHER REV 301951 NON-WHEELING SYS REV SG 3,047 45 826 232 428 1,350 165 1
4562300 MISC OTHER REV 301955 OTHER REV WY REG KENNECOTT WYP 118 118
70f8

Rocky Mountain Power
Exhibit No.48 Page 195 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Electric Operations Revenue(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance= Calif Oregon Wash Wyoming Utah I dalllllllll FERC Other
4562300 MISC OTHER REV 301959 Wind-based Ancillary Services/Revenue SG 2 0 1 0 0 1 0 0 -
4562300 MISC OTHER REV 302071 I/C Transmission O&M Revenue-Sierra Pac SG 8 0 2 1 1 3 0 0 -
4562300 MISC OTHER REV 361000 STEAM SALES SG 1,479 22 401 113 208 656 80 0 -
4562300 MISC OTHER REV 374400 Timber Sales-Utility Property SG 250 4 68 19 35 111 14 0 -
4562300 Total (19,660) 321 5,905 1,660 3,181 9,685 1,180 5 (2,278)
4562310 EIM-MISCELLANEOUS 308001 EIM Rev-Forecasting Fee:Pac to TC SG 17 0 5 1 2 8 1 0
4562310 Total (17) 0 5 1 2 8 1 O
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES SG 7 0 2 1 1 3 0 0 -
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES SO 1 0 0 0 0 0 0 0 -
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES UT 14 - - - - 14 - - -
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES WYP 0 - - - 0 - - - -
4562400 Total (22) 0 2 1 1 18 0 0
4562500 M&S INV COST OF SALE 514950 M&S INVENTORY COST OF SALES UT 43 43
4562500 Total (43) 43
4562700 RNW ENRGY CRDT SALES 301943 Renewable Energy Credit Sales-Deferral SG (100) (1) (27) (8) (14) (44) (5) (0) -
4562700 RNW ENRGY CRDT SALES 301944 Renewable Energy Credit Sales-Estimate SG 1,042 15 282 79 146 462 56 0 -
4562700 RNW ENRGY CRDT SALES 301945 Renewable Energy Credit Sales SG 9,163 135 2,483 698 1,288 4,061 496 2 -
4562700 RNW ENRGY CRDT SALES 352943 Renwbl En Cr Sls-Amt OTHEF 1,850 - - - - - - - 1,850
4562700 RNW ENRGY CRDT SALES 352950 REC Sales-Wind Wake Loss Indemnity SG 14 0 4 1 2 6 1 0 -
4562700 RNW ENRGY CRDT SALES 354943 REC Sales-Pryor Mtn-Deferral OTHEF 692 - - - - - - - 692
4562700 RNW ENRGY CRDT SALES 354945 REC Sales-Blue Sky Program-Actual OTHEF 6,704 - - - - - - - 6,704
4562700 Total (19,365) 149 2,742 771 1,422 4,485 548 2 9,246
4562800 CA GFIG Emission Allo 352001 CA GHG Allowance Revenues OTHEF 17,849 17,849
4562800 CA GHG Emission Allo 352002 CA GHG Allowance Revenues-Deferral OTHER (17,849) - - (17,849)
4562800 CA GHG Emission Allo 352003 CA GHG Allowance Revenues-Amortz MOT 24,007 - - 24,007
4562800 CA GHG Emission Allo 352004 CA GHG Allow Revenues-SOMAH Amortz 102 - - - - 102
4562800 Total (24,110) 24,110
4563500 Oth Elec Rev-Def Trn 305991 FERC Transmission Refund-Amortz OR 4,075 - 4,075 - - - - - -
4563500 Total 4,075 - 4,075 -
Grand Total 5,925,809 104,098 1,636,896 427,186 695,861 2,530,341 330,015 16,145 185,266
80f8

Rocky Mountain Power
Exhibit No.48 Page 196 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B2m O&M EXPENSE

Rocky Mountain Power
Exhibit No.48 Page 197 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
A DIVISION OFP IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho
5000000 OPER SUPV&ENG STEX Steam O&M Expense SG 15,317 226 4,150 1,167 2,153 6,789 829 4
5000000 Total 15,317 226 4,130 1,167 2,153 6,789 829 4
5001000 OPER SUPV&ENG STEX Steam O&M Expense SG 689 to 187 53 97 306 37 0
5001000 Total 689 10 187 53 97 306 37 O
5010000 FUEL CONSUMED NPCX Net Power Cost Expense SE 3,504 49 905 250 551 1,541 207 1
5010000 Total 3,304 49 905 250 331 1,341 207 1
5011000 FUEL CONSUMED-COAL NPCX Net Power Cost Expense SE 554,205 7,743 143,191 39,576 87,214 243,648 32,705 128
5011000 Total 1 554,205 7,743 143,191 39,576 87,214 243,648 32,705 128
5011200 FUEL-OVRBDN AMORT STEX Steam O&M Expense IDU 61 61
5011200 FUEL-OVRBDN AMORT STEX Steam O&M Expense WYP 154 154
5011200 Total 214 154 61
5011300 FUEL-COAL DC UMWA PE STEX Steam O&M Expense SE 2,845 40 735 203 448 1,251 168 1
5011300 Total 2,843 40 735 203 448 1,231 168 1
5011500 FUEL REG CST DFRL AM STEX Steam O&M Expense SE 684 to 177 49 308 301 40 0
5011500 Total 684 10 177 49 108 301 40 O
5012000 FUEL HAND-COAL STEX Steam O&M Expense SE 9,177 128 2,371 655 1,444 4,035 542 2
5012000 Total 9,177 128 2,371 655 1,444 4,033 542 2
5013000 START UP FUEL-GAS NPCX Net Power Cost Expense SE 663 9 171 47 104 292 39 0
5013000 Total 663 9 171 47 104 292 39 O
5013500 FUEL CONSUMED-GAS NPCX Net Power Cost Expense SE 70,133 980 18,120 5,008 11,037 30,833 4,139 16
5013500 Total 70,133 980 18,120 5,008 11,037 30,833 4,139 16
5014000 FUEL CONSUMED-DIESEL NPCX Net Power Cost Expense SE 4 o 1 0 1 2 0 0
5014000 Total 4 0 1 o 1 2 o o
5014500 START UP FUEL-DIESEL NPCX Net Power Cost Expense SE 7,692 107 1,987 549 1,210 3,382 454 2
5014500 Total I Emil 7,692 107 1,987 549 1,210 3,382 454 2
5015000 FUEL CONS-RES DISP NPCX Net Power Cost Expense SE 93 1 24 7 15 41 5 0
5015000 Total 93 1 24 7 15 41 5 0
5015100 ASH&ASH BYPRD SALE NPCX Net Power Cost Expense SE (0) (o) (0) (o) (0) (0) (0) (0)
5015100 Total (0) (0) (0) (0) (0) (0) (0) (0)
5020000 STEAM EXPENSES STEX Steam O&M Expense S 41,092 606 11,133 3,130 5,775 18,213 2,225 30
5020000 Total 41,092 Gob 11,133 3,130 5,775 18,213 2,225 10
5022000 STM EXP-FLYASH STEX Steam O&M Expense SG 3,676 54 996 280 517 1,629 199 1
5022000 Total 3,676 54 996 280 317 1,629 199 1
5023000 STM EXP BOTTOM ASH STEX Steam O&M Expense SG 295 4 1 80 22 1 41 131 16 0
5023000 Total 295 4 80 22 41 131 16 O
5024000 STM EXP SCRUBBER STEX Steam O&M Expense SG 9,744 144 2,640 742 1,369 4,319 527 2
5024000 Total 9,744 144 2,640 742 1,369 4,319 527 2
5029000 STM EXP-OTHER STEX Steam O&M Expense SG 19,163 283 5,192 1,460 2,693 8,494 1,037 5
5029000 Total 19,163 283 5,192 1,460 2,693 8,494 1,037 5
5030000 STEAM FRM OTH SRCS NPCX Net Power Cost Expense SE 10,794 151 2,789 771 1,699 4,746 637 2
5030000 Total 10,794 151 2,789 771 1,699 4,746 637 2
5050000 ELECTRIC EXPENSES STEX Steam O&M Expense SG 734 11 199 56 103 325 40 1 0
5050000 Total 1 734 11 199 56 103 325 40 O
5051000 ELEC EXP GENERAL STEX Steam O&M Expense SG 12 0 3 1 2 5 1 0
5051000 Total 12 0 3 1 2 5 1 0
5060000 MISC STEAM PWR EXP STEX Steam O&M Expense SG 54,461 803 14,756 4,149 7,654 24,139 2,948 13
5060000 Total 54,461 803 14,756 4,149 7,654 24,139 2,948 13
5061000 MISC STM EXP-CON STEX Steam O&M Expense SG 983 15 266 75 138 436 53 0
5061000 Total 983 15 266 75 138 436 53 0
5061100 MISC STM EXP PLCLU STEX Steam O&M Expense SG 1,449 21 393 110 204 642 78 0
5061100 Total 1,449 21 393 110 204 642 78 O
5061200 MISC STM EXP UNMTG STEX Steam O&M Expense SG 12 0 3 1 2 5 1 0
5061200 Total 12 0 3 1 2 5 1 0
5061300 MISC STM EXP COMPT STEX Steam O&M Expense SG 509 8 138 39 71 225 28 0
5061300 Total 509 8 138 39 71 225 28 O
5061400 MISC STM EXP OFFIC STEX Steam O&M Expense SG 1,324 20 359 101 186 587 72 0
5061400 Total 1,324 20 359 !O1 186 587 72 0
1 of 14

Rocky Mountain Power
Exhibit No.48 Page 198 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
ADIVISION OF-IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5061500 MISC STM EXP COMM STEX Steam O&M Expense SG 169 2 46 13 24 75 9 0
5061500 Total 169 2 46 13 24 75 9 0
5061600 MISC STM EXP FIRE STEX Steam O&M Expense SG 24 0 7 2 3 11 1 0
5061600 Total 24 0 7 2 3 11 1 O
5062000 MISC STM-ENVRMNT STEX Steam O&M Expense SG 4,954 73 1,342 377 696 2,196 268 1
5062000 Total 4,934 73 1,342 377 696 2,196 268 1
5063000 MISC STEAM NA CR STEX Steam O&M Expense S (40,959) (604) (11,097) (3,120) (5,756) (18,154) (2,217) (10)
5063000 Total 1 (40,959) (604) (11,097) (3,120) (5,756) (18,154) (2,217) (10)
5064000 MISC STM EXP RCRT STEX Steam O&M Expense SG 25 0 7 2 4 11 1 0
5064000 Total 25 0 7 2 4 11 1 0
5065000 MISC STM EXP-SEC STEX Steam O&M Expense SG 710 10 192 54 300 315 38 0
5065000 Total 71D 10 192 54 SOO 315 38 O
5066000 MISC STM EXP-SFTY STEX Steam O&M Expense SG 1,723 25 467 131 242 764 93 0
5066000 Total 1,723 25 467 131 242 764 93 0
5067000 MISC STM EXP TRNNG STEX Steam O&M Expense SG 3,873 57 1,049 295 544 1,717 210 1
5067000 Total 3,873 57 1,049 295 1 544 1,717 21D 1
5069000 MISC STM EXP WISPY STEX Steam O&M Expense SG 2,407 35 652 183 338 1,067 130 1
5069000 Total 2,407 35 652 183 338 1,067 130 1
5069900 MISC STM EXP MISC STEX Steam O&M Expense SG 3,838 57 1,040 292 539 1,701 208 1
5069900 Total 3,838 57 1,040 292 539 1,701 208 1
5070000 RENTS(STEAM GEN) STEX Steam O&M Expense SG 373 6 301 28 52 165 20 0
5070000 Total 373 6 101 28 52 163 20 0
5100000 MNT SUPERV&ENG STEX Steam O&M Expense SG 11371 20 372 104 193 608 74 0
5100000 Total 1,371 20 372 104 193 608 74 O
5101000 MNTNCE SUPVSN&ENG STEX Steam O&M Expense SG 3,599 53 975 274 506 1,595 195 1
5101000 Total 3,399 53 975 274 306 1,393 193 1
5110000 MNT OF STRUCTURES STEX Steam O&M Expense SG 2,349 35 636 179 330 1,041 127 1
5110000 Total 2,349 35 636 179 33D 1,041 127 1
5111000 MNT OF STRUCTURES STEX Steam O&M Expense SG 6,389 94 1,731 487 898 2,832 346 2
5111000 Total 6,389 94 1,731 487 898 2,832 346 2
5111100 MNT STRCT PMP PLNT STEX Steam o&M Expense SG 1,203 18 326 92 169 533 65 0
5111100 Total 1,203 18 326 92 169 533 65 O
5111200 MNT STRCT WASTE WT STEX Steam O&M Expense SG 1,172 17 318 89 165 520 63 0
5111200 Total 1,172 17 318 89 163 320 63 0
5112000 STRUCTURAL SYSTEMS STEX Steam O&M Expense SG 8,268 122 2,240 630 1,162 3,665 448 2
5112000 Total 8,268 122 2,240 630 1,162 3,665 448 2
5114000 MNT OF STRCT CATH STEX Steam O&M Expense SG 18 0 5 1 3 8 1 0
5114000 Total 18 0 5 1 3 8 1 0
5116000 MNT STRCT DAM RIVR STEX Steam O&M Expense SG 88 1 24 7 12 39 5 0
5116000 Total 88 1 24 7 12 39 5 O
5117000 MNT STRCTFIRE PRT STEX Steam O&M Expense S 1,309 19 1 355 100 1 184 580 71 1 0
5117000 Total 1,309 19 355 !00 184 580 71 0
5118000 MNT STRCT-GROUNDS STEX Steam O&M Expense JSG
763 11 207 58 107 338 41 0
5118000 Total 763 11 207 58 107 338 41 O
5119000 MNT OF STRCT-HVAC STEX Steam O&M Expense 2,132 31 578 162 300 945 115 1
5119000 Total 2,132 31 578 162 300 945 113 1
5119900 MNT OF STRCT-MISC STEX Steam O&M Expense 952 14 258 73 134 422 52 0
5119900 Total 952 14 258 73 134 422 52 O
5120000 MANT OF BOILR PLNT STEX Steam O&M Expense 10,788 159 1 2,923 822 1,516 4,782 584 1 3
5120000 Total 10,788 159 2,923 822 1,316 4,782 584 1 3
5121000 MNT BOILR-AIR HTR STEX Steam O&M Expense SG 7,804 115 2,114 595 1,097 3,459 422 2
5121000 Total 7,804 115 2,114 595 1,097 3,459 422 2
5121100 MNT BOILR-CHEM FD STEX Steam O&M Expense SG 155 2 42 12 22 69 8 0
5121100 Total 133 2 42 12 22 69 8 0
5121200 MNT BOILR-CL HANDL ISTEX Steam O&M Expense SG 4,970 73 11347 379 698 2,203 269 1
5121200 Total 4,970 73 1,347 379 698 2,203 269 1
5121400 MNT BOIL-DEMINERLZ ISTEX Isteam O&M Expense ISG 369 5 300 28 52 164 20 0
2of14

Rocky Mountain Power
Exhibit No.48 Page 199 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
A DIVISION OFP IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance L Calif Oregon Wash Wyoming Utah Idaho
5121400 Total 369 5 100 28 52 164 20 O
5121500 MNT BOIL-EXTRC STM STEX Steam O&M Expense SG 321 5 87 24 45 142 17 0
5121500 Total 321 5 87 24 45 142 17 0
5121600 MNT BOILR-FLYASH STEX Steam O&M Expense SG 3,567 53 966 272 501 1,581 193 1
5121600 Total 3,567 53 966 272 501 1,581 193 1
5121700 MNT BOIL-FUEL OIL STEX Steam O&M Expense SG 769 11 208 59 308 341 42 0
5121700 Total 769 11 208 59 108 341 42 0
5121800 MNT BOIL-FEEDWATR STEX Steam O&M Expense SG 4,541 67 1,230 346 638 2,013 246 1
5121800 Total 4,541 67 1,230 346 638 2,013 246 1
5121900 MNT BOIL-FRZ PRTEC STEX Steam O&M Expense SG 51 1 14 4 7 23 3 0
5121900 Total 51 1 14 4 7 23 3 0
5122000 MNT BOILR-AUX SYST STEX Steam O&M Expense SG 617 9 167 47 87 274 33 0
5122000 Total 617 9 167 47 87 274 33 O
5122100 MNT BOILR-MAIN STM STEX Steam O&M Expense SG 3,714 55 1,006 283 522 1,646 201 1
5122100 Total 3,714 55 1,006 283 522 1,646 201 1
5122200 MNT BOIL-PLVRZD CL STEX Steam O&M Expense SG 8,123 120 2,201 619 1 1,142 3,600 440 2
5122200 Total 1 8,123 120 2,201 619 1,142 3,600 440 2
5122300 MNT BOIL-PRECIP/BAG STEX Steam O&M Expense SG 3,337 49 904 254 469 1,479 181 1
5122300 Total 3,337 49 904 254 469 1,479 181 1
5122400 MNT BOIL-PRTRT WTR STEX Steam O&M Expense SG 540 8 146 41 76 239 29 0
5122400 Total 54D 8 146 41 76 239 29 0
5122500 MNT BOIL-RV OSMSIS STEX Steam O&M Expense SG 177 3 48 13 25 78 30 0
5122500 Total 177 3 48 13 25 78 3o 0
5122600 MNT BOIL-RHEAT ST STEX Steam O&M Expense SG 468 7 127 36 66 1 207 25 0
5122600 Total 468 7 127 36 66 207 25 0
5122800 MNT BOIL-SOOTBLWG STEX Steam O&M Expense SG 1,629 24 441 124 229 722 88 0
5122800 Total 1,629 24 441 124 229 722 88 0
5122900 MNT BOILR-SCRUBBER STEX Steam O&M Expense s 5,883 87 1,594 448 827 2,608 318 1
5122900 Total 5,883 87 1,594 448 827 2,608 318 1
5123000 MNT BOILR-BOTM ASH STEX Steam O&M Expense SG 2,802 41 759 213 394 1,242 152 1
5123000 Total 2,802 41 759 213 394 1,242 152 1
5123100 MNT BOIL-WTR TRTMT STEX Steam O&M Expense SG 426 6 115 32 60 189 23 0
5123100 Total 426 6 115 32 60 189 23 O
5123200 MNT BOIL-CNTL SUPT STEX Steam O&M Expense SG 371 5 300 28 52 164 20 0
5123200 Total 371 5 1oo 28 52 164 20 0
5123300 MAINT GEO GATH SYS STEX Steam O&M Expense SG 127 2 34 10 18 56 7 0
5123300 Total 127 2 34 10 18 56 7 0
5123400 MAINT OF BOILERS STEX Steam O&M Expense SG 2,966 44 804 226 417 1,315 161 1
5123400 Total 2,966 44 804 226 417 1,313 161 1
5124000 MNT BOILR-CONTROLS STEX Steam O&M Expense SG 903 13 245 69 127 400 49 0
5124000 Total 903 13 245 69 127 400 49 0
5125000 MNT BOILER-DRAFT STEX Steam O&M Expense SG 3,389 50 1 918 258 476 1,502 183 1 1
5125000 Total 31389 50 918 258 476 1,302 183 1 1
5126000 MNT BOILR-FIRESIDE STEX Steam O&M Expense SG 2,421 36 656 184 340 1,073 131 1
5126000 Total 2,421 36 656 184 34D 1,073 131 1
5127000 MNT BLR-BEARNG WTR STEX Steam O&M Expense SG 540 8 146 41 76 239 29 0
5127000 Total 540 8 146 41 76 239 29 0
5128000 MNT BOILR WTR/STMD STEX Steam O&M Expense SG 9,369 138 2,538 714 1,317 4,153 507 2
5128000 Total 9,369 138 2,538 714 1 1,317 4,153 507 2
5129000 MNT BOIL-COMP AIR STEX Steam O&M Expense SG 1,269 19 344 97 178 563 69 0
5129000 Total 1,269 19 344 97 178 563 69 1 0
5129900 MAINT BOILER-MISC STEX Steam O&M Expense SG 5,463 81 1,480 416 768 2,421 296 1
5129900 Total 5,463 81 1,480 416 768 2,421 296 1
5130000 MAINT ELEC PLANT STEX Steam O&M Expense SG 2,916 43 790 222 410 1,293 158 1
5130000 Total 2,916 43 790 222 410 1,293 138 1
5131000 MAINT ELEC AC ISTEX Steam O&M Expense SG 18,933 279 5,130 1,442 2,661 8,392 1,025 5
5131000 Total 18,933 279 5,130 1,442 2,661 1 8,392 1,025 5
3of14

Rocky Mountain Power
Exhibit No.48 Page 200 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
ADIVISION OF-IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5131100 MAINT/LUBE-OIL SYS STEX Steam O&M Expense SG 1,137 17 308 87 160 504 62 0
5131100 Total 1,137 17 308 87 160 304 62 0
5131300 MAINT/PREVENT ROUT STEX Steam O&M Expense SG 8 0 2 1 1 4 0 0
5131300 Total 8 O 2 1 1 4 O O
5131400 MAINT/MAIN TURBINE STEX Steam O&M Expense SG 6,955 103 1,884 530 977 3,083 377 2
5131400 Total 6,933 103 1,884 530 977 3,083 377 2
5132000 MAINT ALARMS/INFO STEX Steam O&M Expense SG 2,385 35 646 182 335 1,057 129 1
5132000 Total 1 2,385 35 646 182 335 1,057 129 1
5133000 MAINT/AIR-COOL-CON STEX Steam O&M Expense SG 159 2 43 12 22 71 9 0
5133000 Total 139 2 43 12 22 71 9 0
5134000 MAINT/COMPNT COOL STEX Steam O&M Expense SG 180 3 49 14 25 80 30 0
5134000 Total 180 3 49 14 25 80 10 0
5135000 MAINT/COMPNT AUXIL STEX Steam O&M Expense SG 1,139 17 308 87 160 505 62 0
5135000 Total 1,139 17 308 87 160 505 62 0
5137000 MAINT-COOLING TOWR STEX Steam O&M Expense SG 1,488 22 403 113 209 659 81 0
5137000 Total 1 1,488 22 403 113 209 659 81 0
5138000 MAINT-CIRCUL WATER STEX Steam O&M Expense SG 1,520 22 412 116 214 674 82 0
5138000 Total 1,520 22 412 116 214 674 82 0
5139000 MAINT-ELECT-DC STEX Steam O&M Expense SG 380 6 103 29 53 168 21 0
5139000 Total 380 6 103 29 53 168 21 O
5139900 MNT ELEC PLT-MISC STEX Steam O&M Expense SG 462 7 125 35 65 205 25 0
5139900 Total 462 7 123 35 65 203 25 0
5140000 MAINT MISC STM PLN STEX Steam O&M Expense SG 2,707 40 733 206 380 1,200 147 1
5140000 Total 11 2,707 40 733 206 38D 1,200 147 1
5141000 MISC STM-COMP AIR STEX Steam O&M Expense SG 1,073 16 291 82 151 475 58 0
5141000 Total 1 1,073 16 291 82 131 475 58 0
5142000 MISC STM PLT-CONSU STEX Steam O&M Expense SG 656 10 178 50 92 291 36 0
5142000 Total 656 10 178 50 92 291 36 O
5144000 MISC STM PLNT-LAB STEX Steam O&M Expense SG 356 5 96 27 50 158 19 0
5144000 Total 356 5 96 27 50 138 19 0
5145000 MAINT MISC-SM TOOL STEX Steam O&M Expense SG 1,355 20 367 103 190 601 73 0
5145000 Total 1,355 20 367 103 190 601 73 0
5146000 MAINT/PAGING SYS STEX Steam O&M Expense SG 250 4 68 19 35 111 14 0
5146000 Total 1 230 4 1 68 19 1 35 111 14 0
5147000 MAINT/PLANT EQUIP STEX Steam O&M Expense SG 1,414 21 383 108 199 627 77 0
5147000 Total 1,414 21 383 108 199 627 77 0
5148000 MAINT/PLT-VEHICLES STEX Steam O&M Expense SG 1,757 26 476 134 247 779 95 0
5148000 Total 1,757 26 476 134 247 779 95 0
5149000 MAINT MISC-OTHER STEX Steam O&M Expense SG 813 12 220 62 114 361 44 0
5149000 Total 813 12 220 62 114 361 44 O
5149500 MAINT STM PLT-ENV AM STEX Steam O&M Expense SG 3,769 56 1,021 287 530 1,671 204 1
5149500 Total 3,769 56 1,021 287 330 1,671 204 1
5350000 OPER SUPERV&ENG HYEX Hydro O&M Expense SG-P 1 8,981 132 2,433 684 1,262 3,981 486 2
5350000 OPER SUPERV&ENG HYEX Hydro O&M Expense SG-U 3,868 57 1,048 295 544 1,715 209 1
5350000 Total 12,849 189 3,481 979 1,806 5,693 696 3
5360000 WATER FOR POWER HYEX Hydro O&M Expense SG-P 332 5 90 25 47 147 18 0
5360000 Total 332 5 90 25 47 147 18 O
5370000 HYDRAULIC EXPENSES HYEX Hydro O&M Expense SG-P 3,260 48 883 248 458 1,445 177 1
5370000 Total 3,260 48 883 248 458 1,443 177 1
5371000 HYDRO/FISH&WILD HYEX Hydro O&M Expense SG-P 691 10 187 53 97 306 37 0
5371000 HYDRO/FISH&WILD HYEX Hydro O&M Expense SG-U 1 151 2 41 12 21 67 8 0
5371000 Total 842 12 228 64 118 373 46 0
5372000 HYDRO/HATCHERY EXP HYEX Hydro O&M Expense SG-P 236 3 64 18 33 104 13 0
5372000 Total 1
236 3 64 18 33 104 13 0
5374000 HYDRO/OTH REC FAC HYEX Hydro O&M Expense SG-P 211 3 57 16 30 93 11 0
5374000 HYDRO/OTH REC FAC HYEX Hydro O&M Expense SG-U 32 0 9 2 5 14 2 0
5374000 Total 243 4 66 19 34 SOS 13 O
4of14

Rocky Mountain Power
Exhibit No.48 Page 201 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
A DIVISION or-IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5379000 HYDRO EXPENSE-OTH HYEX Hydro O&M Expense SG-P 498 7 135 38 70 221 27 0
5379000 HYDRO EXPENSE-OTH HYEX Hydro O&M Expense SG-U 184 3 5o 14 26 81 10 0
5379000 Total 682 10 185 52 96 302 37 O
5390000 MSC HYD PWR GEN EX HYEX Hydro O&M Expense SG-P 21,067 311 5,708 1,605 2,961 9,337 1,140 5
5390000 MSC HYD PWR GEN EX HYEX Hydro O&M Expense SG-U 8,052 119 2,181 613 1,132 3,569 436 2
5390000 Total 29,119 429 7,889 2,218 4,092 12,906 1,576 7
5400000 RENTS(HYDRO GEN) HYEX Hydro O&M Expense SG-P 1,984 29 538 151 279 880 107 0
5400000 RENTS(HYDRO GEN) HYEX Hydro O&M Expense SG-U 209 3 1 57 16 29 93 11 1 0
5400000 Total 2,193 32 594 167 308 972 119 1
5410000 MNT SUPERV&ENG HYEX Hydro O&M Expense SG-P 28 0 8 2 4 13 2 0
5410000 Total 28 0 8 2 4 13 2 0
5420000 MAINT OF STRUCTURE HYEX Hydro O&M Expense SG-P 669 10 181 51 94 297 36 0
5420000 MAINT OF STRUCTURE HYEX Hydro O&M Expense SG-U 39 1 11 3 6 17 2 0
5420000 Total 708 !0 192 54 100 314 38 0
5430000 MNT DAMS&WTR SYS HYEX Hydro O&M Expense SG-P 1 643 9 174 49 90 285 35 0
5430000 MNT DAMS&WTR SYS HYEX Hydro O&M Expense SG-U 749 11 203 57 105 332 41 0
5430000 Total 1,392 21 377 306 196 617 75 0
5440000 MAINT OF ELEC PLNT HYEX Hydro O&M Expense SG-U 81 1 22 6 11 36 4 0
5440000 Total 81 1 22 6 11 36 4 O
5441000 PRIME MOVERS&GEN HYEX Hydro O&M Expense SG-P 418 6 113 32 59 185 23 0
5441000 PRIME MOVERS&GEN HYEX Hydro O&M Expense SG-U 181 3 49 14 25 80 30 0
5441000 Total Goo 9 162 46 84 266 32 O
5442000 ACCESS ELEC EQUIP HYEX Hydro O&M Expense SG-P 372 5 301 28 52 165 20 0
5442000 ACCESS ELEC EQUIP HYEX Hydro O&M Expense SG-U 93 1 25 7 13 41 5 0
5442000 Total 1 465 7 126 35 65 206 25 O
5450000 MNT MISC HYDRO PLT HYEX Hydro O&M Expense SG-P 14 0 4 1 2 6 1 0
5450000 Total 14 0 4 1 2 6 1 0
5451000 MNT-FISH/WILDLIFE HYEX Hydro O&M Expense SG-P 1,073 16 291 82 151 476 58 0
5451000 Total 1,073 16 291 82 151 476 58 O
5455000 MAINT-RDS/TRAIL/BR HYEX Hydro O&M Expense SG-P 540 8 146 41 76 240 29 0
5455000 MAINT-RDS/TRAIL/BR HYEX Hydro O&M Expense SG-U 419 6 114 32 59 186 23 0
5455000 Total 96D 14 26D 73 135 425 52 O
5459000 MAINT HYDRO-OTHER HYEX Hydro O&M Expense SG-P 1,864 27 505 142 262 826 101 0
5459000 MAINT HYDRO-OTHER HYEX Hydro O&M Expense SG-U 560 8 1 152 43 79 248 30 0
5459000 Total 2,424 36 657 185 341 1,074 131 1
5459500 MAINT OF HYDRO PLT-E HYEX Hydro O&M Expense SG-P 328 5 89 25 46 145 18 0
5459500 Total 328 5 89 25 46 145 18 0
5460000 OPER SUPERV&ENG OPEX Other Production O&M Expense SG 577 9 156 44 81 256 31 0
5460000 Total 577 9 156 44 81 256 31 O
5471000 NATURAL GAS NPCX Net Power Cost Expense SE 486,505 6,797 125,699 34,742 76,560 213,885 28,710 112
5471000 Total 486,303 6,797 125,699 34,742 76,360 213,883 28,730 112
5480000 GENERATION EXP OPEX Other Production O&M Expense SG 29,885 441 8,097 1 2,277 4,200 13,246 1,618 7
5480000 Total 1 29,885 441 8,097 2,277 4,200 13,246 1,618 7
5490000 MIS OTH PWR GEN EX OPEX Other Production O&M Expense OR 49 49
5490000 MIS OTH PWR GEN EX OPEX Other Production O&M Expense SG 10,120 149 2,742 771 1,422 4,485 548 2
5490000 Total 10,169 149 2,791 771 1,422 4,485 548 2
5500000 RENTS(OTHER GEN) OPEX Other Production O&M Expense OR 372 372
5500000 RENTS(OTHER GEN) OPEX Other Production O&M Expense SG 10,848 160 2,939 826 1,524 4,808 587 3
5500000 Total 11,220 160 3,311 826 1,524 4,808 587 3
5520000 MAINT OF STRUCTURE OPEX Other Production O&M Expense SG 4,719 70 1 1,278 359 663 2,091 255 1
5520000 Total 4,719 70 1,278 359 663 2,091 255 1
5530000 MNT GEN&ELEC PLT OPEX Other Production O&M Expense SG 291305 432 7,940 2,232 4,118 12,989 1,586 7
5530000 Total 29,305 432 7,940 2,232 4,118 12,989 1,586 7
5540000 MNT MSC OTH PWR GN JOPEX Other Production O&M Expense SG 2,569 38 696 196 361 1,139 139 1
5540000 Total 2,369 38 696 196 361 1,139 139 1
5546000 MISC PLANT EQUIP OPEX Other Production O&M Expense SG 17 0 4 1 2 7 1 o
5546000 Total 17 0 4 1 2 7 1 0
5549500 MAINT OF OTH PWR PLT JOPEX Other Production O&M Expense SG 2,033 30 551 1 155 286 901 130 0
5of14

Rocky Mountain Power
Exhibit No.48 Page 202 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
A DIVISION OFP IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance L Calif Oregon Wash Wyoming Utah Idaho
5549500 Total 2,033 30 551 155 286 901 110 O
5550000 PURCHASED POWER PSEX Power Supply Expense SG (71) (1) (19) (5) (10) (31) (4) (0)
5550000 Total (71) (1) (19) (5) (10) (31) (4) (0)
5552400 RENEW ENRGY CR PURCH NPCX Net Power Cost Expense OTHER 8,194 8,194
5552400 Total 8,194 8,194
5552500 OTH/INT/REC/DEL NPCX Net Power Cost Expense SE (28,141) (393) (7,271) (2,010) (4,428) (12,372) (1,661) (6)
5552500 Total (28,141) (393) (7,271) (2,010) (4,428) (12,372) (1,661) (6)
5552700 PURCH POWER-UT SITUS NPCX Net Power Cost Expense UT 15,076 15,078
5552700 Total 15,078 15,078
5552800 PURCH POWER-OR SITUS NPCX Net Power Cost Expense OR 222 222
5552800 Total 222 222
5552900 PURCH POWER-CA SITUS NPCX Net Power Cost Expense CA 33 33
5552900 Total 33 33
5555700 NPC Deferral Mchnsm NPCX Net Power Cost Expense OTHER (521,199) (521,199)
5555700 Total (521,199) (521,199)
5555900 Short-Term Firm Whls NPCX Net Power Cost Expense SG 985,636 14,535 267,047 75,085 138,512 436,860 53,359 238
5555900 Total 1 985,636 14,535 1 267,047 75,085 138,512 436,860 53,359 238
5556200 TRADING NETTED-LOSS NPCX Net Power Cost Expense SG 0 0 0 0 0 0 0 0
555620G Total 0 0 0 0 0 0 0 0
5556300 FIRM ENERGY PURCH NPCX Net Power Cost Expense SG 441,007 6,503 119,486 33,596 61,975 195,466 23,875 106
5556300 Total 441,007 6,503 119,486 33,596 61,975 195,466 23,875 106
5556400 FIRM DEMAND PURCH NPCX Net Power Cost Expense SG 34,351 507 9,307 2,617 4,827 15,225 1,860 8
5556400 Total 34,331 507 9,307 2,617 4,827 15,223 1,860 8
5556700 POST-MERG FIRM PUR NPCX Net Power Cost Expense SG 51,454 759 13,941 3,920 7,231 22,806 2,786 12
5556700 POST-MERG FIRM PUR NPCX Net Power Cost Expense SG 5,835 86 1,581 444 820 2,586 316 1
5556700 Total 57,289 845 15,322 4,364 8,051 25,392 3,101 14
5556710 EIM-FIRM PURCHASES NPCX Net Power Cost Expense SG (54,554) (805) (14,781) (4,156) (7,667) (24,1801 (2,953) (13)
5556710 Total (54,554) (805) (14,781) (4,156) (7,667) (24,180) (2,953) (13)
5560000 SYS CTRL&LD DISP PSEX Power Supply Expense SG 3,500 52 948 267 492 1,551 189 1
5560000 Total 3,300 52 948 267 492 1,331 189 1
5570000 OTHER EXPENSES PSEX Power Supply Expense SE 7 0 2 1 1 3 0 0
5570000 OTHER EXPENSES PSEX Power Supply Expense SG 37,279 550 10,300 2,840 5,239 16,523 2,018 9
5570000 Total 37,286 550 10,102 2,840 5,240 16,326 2,019 9
5579000 0TH EXP-ST SITUS ACT PSEX Power Supply Expense IDU 2,556 2,556
5579000 OTH XP-ST SITUS ACT PSEX Power Supply Expense OR 9,790 9,790
5579000 Total 12,347 9,790 2,336
5579100 OTH EXP-LIQ DAMAGE PSEX Power Supply Expense UT 35 35
5579100 OTH EXP-LIQ DAMAGE PSEX Power Supply Expense WYU 62 62
5579100 Total 97 62 35
5600000 OPER SUPERV&ENG TNEX Transmission O&M Expense SG 11,540 170 3,127 879 1,622 5,115 625 3
5600000 Total 11,540 170 3,127 879 1,622 5,115 625 3
5612000 LD-MONITOR&OPER TNEX Transmission O&M Expense SG 7,195 106 1,949 548 1,011 3,189 390 2
5612000 Total 1 7,193 106 1,949 548 1,011 3,189 390 2
5614000 SCHED,SYS CTR&DSP TNEX Transmission O&M Expense SG 219 3 59 17 31 97 12 0
5614000 Total 219 3 59 17 31 97 12 O
5614010 EIM-SCHEDULING,SYS TNEX Transmission O&M Expense SG 691 10 187 53 97 306 37 0
5614010 Total 691 10 187 53 97 306 37 0
5615000 REL PLAN&STDS DEV TNEX Transmission O&M Expense SG 3,000 44 813 229 422 1,330 162 1
5615000 Total 3,000 44 813 229 422 1,330 162 1
5616000 TRANS SVC STUDIES TNEX Transmission O&M Expense SG 159 2 43 12 22 71 9 0
5616000 Total 139 2 43 12 22 71 9 0
5617000 GEN INTERCNCT STUD TNEX Transmission O&M Expense SG 2,372 35 643 181 333 1,052 128 1
5617000 Total 2,372 35 643 181 333 1,052 128 1
5618000 REL PUN&STAND SVCS TNEX Transmission O&M Expense SG 5,572 82 1,510 424 783 2,470 302 1
5618000 Total 5,372 82 1,510 424 783 2,470 302 1
5620000 STATION EXP(TRANS) TNEX Transmission O&M Expense SG 4,572 67 1,239 348 642 2,026 247 1
5620000 Total 4,572 67 1,239 348 642 2,026 247 1
6of14

Rocky Mountain Power
Exhibit No.48 Page 203 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
A DIVISION OFP IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5630000 OVERHEAD LINE EXP TN EX Transmission O&M Expense SG 1,947 29 528 148 274 863 105 0
5630000 Total 1,947 29 528 148 274 863 305 0
5650000 TRNS ELEC BY OTHRS NPCX Net Power Cost Expense SG (53) (1) (14) (4) (8) (24) (3) (0)
5650000 Total (53) (1) (14) (4) (8) (24) (3) (0)
5650010 EIM-TRANSM OF ELEC NPCX Net Power Cost Expense SG 2,913 43 789 222 409 1,291 158 1
565GGIG Total 2,913 43 789 222 409 1,291 138 1
5651000 S/T FIRM WHEELING NPCX Net Power Cost Expense SG 12,736 188 3,451 970 1,790 5,645 689 3
5651000 Total 1 12,736 188 3,451 970 1,790 5,645 689 3
5652500 NON-FIRM WHEEL EXP NPCX Net Power Cost Expense SE 24,777 346 6,402 1,769 3,899 10,893 1,462 6
5652500 Total 24,777 346 6,402 1,769 3,899 10,893 1,462 6
5654600 POST-MRG WHEEL EXP NPCX Net Power Cost Expense SG 124,769 1,840 33,805 9,505 17,534 55,301 6,755 30
5654600 Total 124,769 1,840 33,805 9,505 17,534 55,301 6,755 30
5660000 MISC TRANS EXPENSE TNEX Transmission O&M Expense SG 3,562 53 965 271 501 1,579 193 1
5660000 Total 3,362 53 965 271 501 1,379 193 1
5660010 MISC TRANS EXPENSE TNEX Transmission O&M Expense SG 14 0 4 1 2 6 1 0
5660010 Total 1 1 14 0 4 1 2 6 1 O
5670000 RENTS-TRANSMISSION TNEX Transmission O&M Expense SG 1,826 27 495 139 257 830 99 0
5670000 Total 1,826 27 495 139 257 1110 99 0
5680000 MNT SUPERV&ENG TNEX Transmission O&M Expense SG 1,396 21 379 107 196 620 76 0
5680000 Total 1,398 21 379 107 196 620 76 O
5690000 MAINT OF STRUCTURE TNEX Transmission O&M Expense SG 360 5 98 27 51 160 20 0
5690000 Total 360 5 98 27 51 160 20 0
5692000 MAINT-COMP SW TRANS TNEX Transmission O&M Expense SG 93 1 25 7 13 41 5 0
5692000 Total 93 1 25 7 13 41 5 O
5693000 MAINT-COM EQP TRANS TNEX Transmission O&M Expense SG 5,771 85 1,564 440 811 2,558 312 1
5693000 Total 5,771 85 1,364 440 811 2,338 312 1
5700000 MAINT STATION EQIP TNEX Transmission O&M Expense SG 13,779 203 3,733 1,050 1,936 6,107 746 3
5700000 Total 13,779 203 3,733 1,050 1,936 6,107 746 3
5710000 MAINT OVHD LINES TNEX Transmission O&M Expense SG 28,947 427 7,843 2,205 4,068 12,830 1,567 7
5710000 Total 28,947 427 7,843 2,205 4,068 12,830 1,367 7
5720000 MINT UNDERGRD LINES TNEX Transmission O&M Expense SG 207 3 56 16 29 92 11 0
5720000 Total 207 3 56 16 29 92 11 O
5730000 MNT MSC TRANS PLNT TNEX Transmission O&M Expense SG 225 3 61 17 32 300 12 0
5730000 Total 225 3 61 17 32 too 12 0
5800000 OPER SUPERV&ENG DNEX Distribution O&M Expense CA 2,045 2,045
5800000 OPER SUPERV&ENG DNEX Distribution O&M Expense IDU 253 253
5800000 OPER SUPERV&ENG DNEX Distribution O&M Expense OR 2,556 2,558
5800000 OPER SUPERV&ENG DNEX Distribution O&M Expense SNPD 15,538 846 4,203 951 1,421 7,346 772
5800000 OPER SUPERV&ENG DNEX Distribution O&M Expense UT 807 807
5800000 OPER SUPERV&ENG DNEX Distribution O&M Expense WA 178 178
5800000 OPER SUPERV&ENG DNEX Distribution O&M Expense WYP 113 113
5800000 OPER SUPERV&ENG DNEX Distribution O&M Expense WYU 100 300
5800000 Total 1 21,393 2,891 6,762 1,129 1,634 8,132 1,026
5810000 LOAD DISPATCHING DNEX Distribution O&M Expense SNPD 16,872 918 4,564 1,032 1,543 7,976 839
5810000 Total 16,872 918 4,564 1,032 1,543 7,976 839
5820000 STATION EXP(DIST) DNEX Distribution O&M Expense CA 87 87
5820000 STATION EXP(DIST) DNEX Distribution O&M Expense IDU 452 452
5820000 STATION EXP(DIST) DNEX Distribution O&M Expense OR 1,247 1,247
5820000 STATION EXP(DIST) DNEX Distribution O&M Expense SNPD (1) (0) (0) (0) (0) (1) (0)
58200001 STATION EXP(DIST) DNEX Distribution O&M Expense UT 2,521 2,521
5820000 STATION EXP(DIST) DNEX Distribution O&M Expense WA 245 245
5820000 STATION EXP(DIST) DNEX Distribution O&M Expense WYP 1,425 1,425
5820000 Total 1 5,976 87 1,247 245 1,424 2,520 452
5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense CA 303 303
5830000 OVHD LINE EXPENSES 12M
Distribution O&M Expense IDU 732 732
5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense OR 1,914 1,914
5830000 OVHD LINE EXPENSES IDNEX IDistribution O&M Expense UT 6,778 6,778
5830000 OVHD LINE EXPENSES IDNEX Distribution O&M Expense WA 594 594
7of14

Rocky Mountain Power
Exhibit No.48 Page 204 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
A DIVISION OFP IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense WYP 1,119 1,119
5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense WYU 119 - - 119
5830000 Total 11,559 303 1,914 594 1,237 6,778 732
5850000 STRT LGHT-SGNL SYS DNEX Distribution O&M Expense SNPD 268 15 73 16 25 127 13
5850000 Total 268 15 73 16 25 127 13
5860000 METER EXPENSES DNEX Distribution O&M Expense CA 125 125 -
5860000 METER EXPENSES DNEX Distribution O&M Expense IDU 132 132
5860000 METER EXPENSES DNEX Distribution O&M Expense OR 1 1,151 1,151 -
5860000 METER EXPENSES DNEX Distribution O&M Expense UT 731 731
5860000 METER EXPENSES DNEX Distribution O&M Expense WA 246 246
5860000 METER EXPENSES DNEX Distribution O&M Expense WYP 305 305
5860000 METER EXPENSES DNEX Distribution O&M Expense WYU 60 60
5860000 Total 2,750 125 1,151 246 364 731 132
5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense CA 578 578
5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense IDU 1,101 1,301
5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense OR 6,809 6,809
5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense UT 9,280 9,280
5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense WA 1,601 1,601
5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense WYP 1,653 1,653
5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense WYU 155 155
5870000 Total 21,176 578 6,809 1,601 1,808 9,280 1,101
5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense CA (46) (46)
5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense IDU 231 231
5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense OR (242) (242)
5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense SNPD 1,192 65 322 73 309 564 59
5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense UT 2,053 2,053
5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense WA (31) (31)
5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense WYP 543 543
5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense WYU (1) (1)
5880000 Total 3,700 19 81 42 652 2,616 290
5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense CA (54) (54)
5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense IDU 42 42
5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense OR 1,673 1,673
5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense SNPD 738 40 200 45 67 349 37
5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense UT 836 838
5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense WA 147 147
5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense WYP 321 321
5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense WYU 15 15
5890000 Total 3,721 (14) 1,873 192 404 1,187 78
5900000 MAINT SUPERV&ENG DNEX Distribution O&M Expense CA 308 108
5900000 MAINT SUPERV&ENG DNEX Distribution O&M Expense IDU 22 22
5900000 MAINT SUPERV&ENG DNEX Distribution O&M Expense OR 1,054 1,054
5900000 MAINT SUPERV&ENG DNEX Distribution O&M Expense SNPD 3,596 196 973 220 329 1,700 179
5900000 MAINT SUPERV&ENG DNEX Distribution O&M Expense UT 8,125 8,125
5900000 MAINT SUPERV&ENG DNEX Distribution O&M Expense WA 198 198
5900000 MAINT SUPERV&ENG DNEX Distribution O&M Expense WYP 215 215
5900000 Total 13,317 304 2,026 418 544 9,825 200
5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense CA 92 92
5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense IDU 166 166
5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense OR 793 793
5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense SNPD 105 6 28 6 30 50 5
5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense UT 883 883
5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense WA 148 148
5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense WYP 368 368
5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense WYU 62 62
5910000 Total 2,618 98 821 154 4421 933 172
5920000 MAINT STAT EQUIP IDNEX Distribution O&M Expense CA 334 334
5920000 MAINT STAT EQUIP IDNEX I Distribution O&M Expense IDU 506 506
8of14

Rocky Mountain Power
Exhibit No.48 Page 205 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
ADIVISION OF-IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense OR 3,717 3,717
5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense SNPD 1,104 60 299 68 301 522 55
5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense UT 2,678 2,678
5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense WA 1,286 1,286
5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense WYP 1,385 1,385
5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense WYU 25 25
5920000 Total 11,035 394 4,015 1,353 1,512 3,200 561
5930000 MAINT OVHD LINES DNEX Distribution O&M Expense CA 22,655 22,655
5930000 MAINT OVHD LINES DNEX Distribution O&M Expense IDU 4,996 4,996
5930000 MAINT OVHD LINES DNEX Distribution O&M Expense OR 102,982 102,982
5930000 MAINT OVHD LINES DNEX Distribution O&M Expense SNPD 3,473 189 940 213 318 1,642 173
5930000 MAINT OVHD LINES DNEX Distribution O&M Expense UT 38,604 38,604
5930000 MAINT OVHD LINES DNEX Distribution O&M Expense WA 8,509 8,509
5930000 MAINT OVHD LINES DNEX Distribution O&M Expense WYP 7,646 7,646
5930000 MAINT OVHD LINES DNEX Distribution O&M Expense WYU 1,606 1,606
5930000 Total 190,471 22,844 103,921 8,722 9,570 40,246 5,168
5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense CA (314) (314)
5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense IDU 238 238
5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense OR (2,377) (2,377)
5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense UT 1,215 1,215
5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense WA (544) (544)
5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense WYP 224 224
5931000 Total (1,558) (314) (2,377) (544) 224 1,215 238
5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense CA 980 980
5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense IDU 1,431 1,431
5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense OR 9,418 9,418
5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense SNPD 14 1 4 1 1 6 1
5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense UT 26,566 26,566
5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense WA 2,025 2,025
5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense WYP 2,150 2,150
5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense WYU 398 398
5940000 Total 42,982 981 9,422 2,026 2,549 26,572 1,431
5950000 MAINT LINE TRNSFRM DNEX Distribution O&M Expense SNPD 11 1,173 64 317 72 107 555 58
5950000 Total 1,173 64 317 72 107 555 58
5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense CA 73 73
5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense IDU 64 64
5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense OR 867 867
5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense UT 738 738
5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense WA 127 127
5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense WYP 422 422
5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense WYU 130 130
5960000 Total 2,420 73 867 127 552 738 64
5970000 MNT OF METERS DNEX Distribution O&M Expense CA 14 14
5970000 MNT OF METERS DNEX Distribution O&M Expense IDU 32 32
5970000 MNT OF METERS DNEX Distribution O&M Expense OR 178 178
5970000 MNT OF METERS DNEX Distribution O&M Expense SNPD (38) (2) (Io) (2) (3) (18) (2)
5970000 MNT OF METERS DNEX Distribution O&M Expense UT 353 353
5970000 MNT OF METERS DNEX Distribution O&M Expense WA 32 32
5970000 MNT OF METERS DNEX Distribution O&M Expense WYP 29 29
5970000 MNT OF METERS DNEX Distribution O&M Expense WYU 1 12 12
5970000 Total 613 11 168 30 38 335 30
5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense CA 91 91
5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense IDU 106 106
5980000 MNT MISC DIST PLNT IDNEX IDistribution O&M Expense OR 1,640 1,640
5980000 MNT MISC DIST PLNT 12NEX
Distribution O&M Expense SNPD 3,839 209 1,039 235 351 1,615 191
5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense UT 1,361 1,361
5980000 MNT MISC DIST PLNT IDNEX I Distribution O&M Expense WA 146 146
5980000 MNT MISC DIST PLNT IDNEX I Distribution O&M Expense WYP 361 361
9of14

Rocky Mountain Power
Exhibit No.48 Page 206 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
ADIVISION OF-IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC O
5980000 Total 7,546 300 2,679 381 712 3,176 297
5989500 MNT DIST PLNT-ENV AM DNEX Distribution O&M Expense SNPD 2,692 146 728 165 246 1,272 134
5989500 Total 2,692 146 728 165 246 1,272 134
9010000 SUPRV(CUST ACCT) CAEX Customer Accounting Expense CN 2,407 54 732 160 169 1,188 103
9030000 Total 2,407 54 732 160 169 1,188 103
9020000 METER READING EXP CAEX Customer Accounting Expense CA 461 461
9020000 METER READING EXP CAEX Customer Accounting Expense CN 968 22 295 64 68 478 42
9020000 METER READING EXP CAEX Customer Accounting Expense IDU 489 489
9020000 METER READING EXP CAEX Customer Accounting Expense OR 1 2,168 2,168
9020000 METER READING EXP CAEX Customer Accounting Expense UT 4,459 4,459
9020000 METER READING EXP CAEX Customer Accounting Expense WA 1,020 1,020
9020000 METER READING EXP CAEX Customer Accounting Expense WYP 1,175 1,175
9020000 METER READING EXP CAEX Customer Accounting Expense WYU 237 237
9020000 Total 10,977 463 2,463 1,084 1,480 4,937 530
9030000 OUST RCRD/LOLL EXP CAEX Customer Accounting Expense CN 1,183 26 360 79 83 584 51
9030000 Total 1,183 26 360 79 83 584 51
9031000 CUST RCRD/CUST SYS CAEX Customer Accounting Expense CN 1,503 34 458 100 106 742 64
9031000 Total 1,503 34 458 too 106 742 64
9032000 CUST ACCTG/BILL CAEX Customer Accounting Expense CN 9,328 209 2,839 620 656 4,604 400
9032000 CUST ACCTG/BILL CAEX Customer Accounting Expense OR 0 0
9032000 CUST ACCTG/BILL CAEX Customer Accounting Expense Ui 0 0
9032000 Total 9,328 209 2,839 620 656 4,604 400
9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense CA 16 16
9033000 CUST ACCTG/LOLL CAEX Customer Accounting Expense CN 18,139 406 5,520 1,205 1,276 8,953 778
9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense IDU 128 128
9033000 CUST ACCTG/LOLL CAEX Customer Accounting Expense OR 803 803
9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense UT 1 1,805 1,805
9033000 CUST ACCTG/LOLL CAEX Customer Accounting Expense WA 355 355
9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense WYP 276 276
9033000 CUST ACCTG/LOLL CAEX Customer Accounting Expense WYU 38 38
9033000 Total 21,339 422 6,323 1,560 1,590 10,739 906
9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense CA 17 17
9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense IDU 24 24
9035000 1 CUST ACCTG/REQ CAEX Customer Accounting Expense OR 95 95
9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense UT 100 300
9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense WA 31 31
9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense WYP 13 13
9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense WYU 4 4
9035000 Total 294 17 95 31 17 100 24
9036000 CUST ACCTG/COMMON CAEX Customer Accounting Expense CN 8,912 199 2,712 592 627 4,399 382
9036000 CUSTACCTG/COMMON CAEX Customer Accounting Expense OR 5 5
9036000 CUST ACCTG/COMMON CAEX Customer Accounting Expense WA 542 542
9036000 Total 1 9,439 199 1 2,717 1,135 627 4,399 382
9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense CA 1,941 1,941
9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense CN (37) (1) (11) (2) (3) (18) (2)
9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense IDU 506 508
9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense OR 15,368 15,368
9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense UT 8,520 8,520
9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense WA 6,244 6,244
9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense WYP 1,667 1,667
9040000 Total 1 34,212 1,941 15,357 6,242 1,665 8,501 506
9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense CA 22 22
9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense IDU (0) (0)
9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense JOR 1 25 25
9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense UT 70 70
9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense WA (1) (1)
9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense lwyp 1 (4) (4)
9042000 Total 1 113 22 25 1 (1) (4)l 70 (o)
10 of 14

Rocky Mountain Power
Exhibit No.48 Page 207 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
ADIVISION OF-IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance IL Calif Oregon Wash Wyoming Utah Idaho FERC Other
9050000 MISC OUST ACCT EXP CAEX Customer Accounting Expense OR (0) (0)
9050000 Total (0) (0)
9080000 CUST ASSIST EXP CSEX Customer Service Expense CN 5 0 2 0 0 3 0
9080000 CUST ASSIST EXP CSEX Customer Service Expense OR 1 1
9080000 CUST ASSIST EXP CSEX Customer Service Expense UT 0 - 0
9080000 Total 6 0 2 0 0 3 O
9081000 CUST ASST EXP-GENL CSEX Customer Service Expense CN 579 13 176 38 41 286 25
9081000 CUST ASST EXP-GENL CSEX Customer Service Expense OTHER 8,932 8,932
9081000 CUST ASST EXP-GENL CSEX Customer Service Expense UT 2,174 2,174
9081000 Total 11,685 13 176 38 41 2,459 25 8,932
9084000 DSM DIRECT CSEX Customer Service Expense CA (9) (9)
9084000 DSM DIRECT CSEX Customer Service Expense CN 2,151 48 655 143 151 1,062 92
9084000 DSM DIRECT CSEX Customer Service Expense IDU 1 1
9084000 DSM DIRECT CSEX Customer Service Expense OTHER 189 189
9084000 DSM DIRECT CSEX Customer Service Expense UT 0 0
9084000 DSM DIRECT CSEX Customer Service Expense WA 74 74
9084000 DSM DIRECT CSEX Customer Service Expense WYP 1 1
9084000 Total 2,406 39 655 217 152 1,062 93 189
9085100 DSM AMORT-SBC/ECC CSEX Customer Service Expense OTHER 138,710 138,710
9085100 Total 138,710 138,710
9086000 CUST SERV CSEX Customer Service Expense CN 147 3 45 10 10 73 6
9086000 CUST SERV CSEX Customer Service Expense IDU 18 18
9086000 CUST SERV CSEX Customer Service Expense OR 2,455 2,455
9086000 CUST SERV CSEX Customer Service Expense UT 3,147 3,147
9086000 CUST SERV CSEX Customer Service Expense WA 178 178
9086000 CUST SERV CSEX Customer Service Expense WYP 979 979
9086000 Total 6,924 3 1 2,300 188 1 990 3,220 24
9089300 ENERGY STORAGE CSEX Customer Service Expense OTHER 30 to
9089300 Total 10 10
9089500 BLUE SKY EXPENSE CSEX Customer Service Expense OTHER 4,941 4,941
9089500 Total 4,941 4,941
9089600 SOLAR FEED-IN EXP CSEX Customer Service Expense OTHER 4,085 4,085
9089600 Total 4,085 4,085
9089700 SUBSCRIBER SOLAR CSEX Customer Service Expense UT 182 182
9089700 Total 1 182 182
9089800 COMMUNITY SOLAR CSEX Customer Service Expense OTHER 887 887
9089800 Total 887 887
9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense CA 98 98
9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense CN 3,723 83 1,133 247 262 1,838 160
9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense IDU 203 203
9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense OR 401 401
9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense UT 749 749
9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense WA 224 224
9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense WYP 305 305
9090000 Total 5,703 182 1,334 471 367 2,387 362
9100000 MISC CUST SERV/INF CSEX Customer Service Expense CN 7 0 2 o 1 4 0
9100000 Total 7 O 2 O 1 4 O
9200000 ADMIN&GEN SALARY AGEX Administrative&General Expense OR (548) (548)
9200000 ADMIN&GEN SALARY AGEX Administrative&General Expense SO 84,633 2,141 23,675 6,318 10,955 37,016 4,514 14
9200000 ADMIN&GEN SALARY AGEX Administrative&General Expense UT (158) (158)
9200000 ADMIN&GEN SALARY AGEX Administrative&General Expense WYP (395) (395)
9200000 Total 83,531 2,141 23,126 6,318 10,560 36,858 4,514 14
9210000 OFFICE SUPPL&EXP AGEX Administrative&General Expense CA 3 3
9210000 OFFICE SUPPL&EXP IAGEX lAdministrative&General Expense CN 161 1 4 1 49 1 11 1 11 1 79 7
9210000 OFFICE SUPPL&EXP AGEX Administrative&General Expense IDU 2 2
9210000 OFFICE SUPPL&EXP AGEX Administrative&General Expense OR (23) (23)
9210000 OFFICE SUPPL&EXP JAGEX lAdministrative&General Expense SO 14,800 374 4,140 1,105 1,916 6,473 789 2
9210000 OFFICE SUPPL&EXP JAGEX lAdministrative&General Expense UT 115 115
11 of 14

Rocky Mountain Power
Exhibit No.48 Page 208 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
A DIVISION OFP IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
9210000 OFFICE SUPPL&EXP AGEX Administrative&General Expense WA 8 8
9210000 OFFICE SUPPL&EXP AGEX Administrative&General Expense WYP 10 30
9210000 OFFICE SUPPL&EXP AGEX Administrative&General Expense WYU 3 3
9210000 OFFICE SUPPL&EXP AGEX Administrative&General Expense SO 5 0 1 0 1 2 0 0
9210000 Total 15,082 382 4,167 1,124 1,940 6,669 798 2
9220000 A&G EXP TRANSF-CR AGEX Administrative&General Expense SO (51,621) (1,306) (14,440) (3,853) (6,682) (22,578) (2,753) (9)
9220000 Total (51,621) (1,306) (14,440) (3,853) (6,682) (22,378) (2,733) (9)
9230000 OUTSIDE SERVICES AGEX Administrative&General Expense CA 85 85
9230000 OUTSIDE SERVICES AGEX Administrative&General Expense IDU 0 0
9230000 OUTSIDE SERVICES AGEX Administrative&General Expense OR (945) (945)
9230000 OUTSIDE SERVICES AGEX Administrative&General Expense SO 25,948 657 7,259 1,937 3,359 11,349 1,384 4
9230000 OUTSIDE SERVICES AGEX Administrative&General Expense UT 521 521
9230000 OUTSIDE SERVICES AGEX Administrative&General Expense WA 0 0
9230000 OUTSIDE SERVICES AGEX Administrative&General Expense WYP 762 762
9230000 OUTSIDE SERVICES AGEX Administrative&General Expense WYU 190 190
9230000 Total 26,362 741 6,313 1,937 4,311 11,870 1,384 4
9239990 AFFL SERV EMPLOYED AGEX Administrative&General Expense CA (1) (1)
9239990 AFFL SERV EMPLOYED AGEX Administrative&General Expense IDU 0 0
9239990 AFFL SERV EMPLOYED AGEX Administrative&General Expense OR 9 9
9239990 AFFL SERV EMPLOYED AGEX Administrative&General Expense SO 22,622 572 6,328 1,689 2,928 9,894 1,207 4
9239990 AFFL SERV EMPLOYED AGEX Administrative&General Expense UT 6 6
9239990 AFFL SERV EMPLOYED AGEX Administrative&General Expense WYP 6 6
9239990 Total 22,641 572 6,337 1,689 2,934 9,900 1,207 4
9241000 PROP INS-ACCRL SITUS AGEX Administrative&General Expense CA 1,800 1,800
9241000 PROP INS-ACCRL SITUS AGEX Administrative&General Expense OR 13,001 13,001
9241000 PROP INS-ACCRL SITUS AGEX Administrative&General Expense UT 474 474
9241000 PROP INS-ACCRL SITUS AGEX Administrative&General Expense WA 1,145 1,145
9241000 PROP INS-ACCRL SITUS AGEX Administrative&General Expense WYP 13 13
9241000 Total 16,432 1,800 13,001 1,145 13 474
9242000 PROP INS-CLAIM SITUS AGEX Administrative&General Expense CA 2,752 2,752
9242000 PROP INS-CLAIM SITUS AGEX Administrative&General Expense IDU (222) (222)
9242000 PROP INS-CLAIM SITUS AGEX Administrative&General Expense OR (1,565) (1,565)
9242000 PROP INS-CLAIM SITUS AGEX Administrative&General Expense UT (1,740) (1,740)
9242000 PROP INS-CLAIM SITUS AGEX Administrative&General Expense WA (461) (461)
9242000 PROP INS-CLAIM SITUS AGEX Administrative&General Expense WYP (546) (546)
9242000 Total (1,783) 2,752 (1,565) (461) (546) (1,740) (222)
9243000 PROP INS-PREMIUMS AGEX Administrative&General Expense SO 5,369 136 1,502 401 695 2,348 286 1
9243000 Total 5,369 136 1,502 401 695 2,348 286 1
9250000 INJURIES&DAMAGES AGEX Administrative&General Expense SO 1,785,095 45,166 499,352 133,253 231,063 780,758 95,206 297
9250000 Total 1,785,095 45,166 499,352 133,253 231,063 780,758 95,206 297
9251000 INJURIES&DAMAGES AGEX Administrative&General Expense OR (1,062) (1,062)
9251000 INJURIES&DAMAGES AGEX Administrative&General Expense SO 1,062 27 297 79 138 465 57 0
9251000 Total 27 (765) 79 1 138 465 57 0
9261200 PEN EXP-OTH NBC AGEX Administrative&General Expense SO (7,653) (194) (7,141) (571) (991) (3,347) (408) (1)
9261200 Total (7,633) (194) (2,141) (571) (991) (3,347) (408) (1)
9261500 PEN EXP-STATE SITUS AGEX Administrative&General Expense CA 80 BO
9261500 PEN EXP-STATE SITUS AGEX Administrative&General Expense OR 654 654
9261500 PEN EXP-STATE SITUS AGEX Administrative&General Expense SO (81) (2) (23) (6) (11) (36) (4) (0)
9261500 PEN EXP-STATE SITUS AGEX Administrative&General Expense UT 5,292 5,292
9261500 PEN EXP-STATE SITUS AGEX Administrative&General Expense WA 255 255
9261500 PEN EXP-STATE SITUS AGEX Administrative&General Expense WYP 302 302
9261500 Total 1 6,301 78 631 249 292 5,236 (4) (0)
9262200 POSTRET EXP-OTH NBC AGEX Administrative&General Expense SO (5,228) (132) (1,462) (390) (677) (2,287) (279) (1)
9262200 Total (5,228) (132) (1,462) (390) (677) (2,287) (279) (1)
9262500 POSTRET EXP-ST SITUS AGEX Administrative&General Expense IDU 174 174
9262500 POSTRET EXP-ST SITUS AGEX Administrative&General Expense OR 829 829
9262500 Total 1,003 829 174
9263200 SERP EXP-OTH NBC AGEX Administrative&General Expense SO 2,797 71 782 209 362 1,223 149 0
12 of 14

Rocky Mountain Power
Exhibit No.48 Page 209 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
A DIVISION OFP IFICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance L Calif Oregon Wash Wyoming Utah Idaho
9263200 Total 2,797 71 782 209 362 1,223 149 O
9269100 GROSS-UP-PENSION AGEX Administrative&General Expense SO 6,155 156 1,722 459 797 2,692 328 1
9269100 Total 6,133 156 1,722 459 797 2,692 328 1
9269200 GROSS-UP-POST-RETR AGEX Administrative&General Expense SO 11631 41 456 122 211 714 87 0
9269200 Total 1,631 41 456 122 211 714 87 O
9269400 GROSS-UP-MD/DN/V/L AGEX Administrative&General Expense SO 60,689 1,536 16,977 4,530 7,856 26,544 3,237 30
9269400 Total 60,689 1,536 16,977 4,530 7,836 26,344 3,237 30
9269500 GROSS-UP-401(K)EX AGEX Administrative&General Expense SO 46,808 1,184 13,094 3,494 6,059 20,473 2,496 8
9269500 Total 46,808 1,184 13,094 3,494 6,059 20,473 2,496 8
9269600 GROSS-UP-POST-EMPL AGEX Administrative&General Expense SO 5,226 132 1,462 390 676 2,286 279 1
9269600 Total 5,226 132 1,462 390 676 2,286 279 1
9269700 GROSS-UP-OTH BEN E AGEX Administrative&General Expense SO 5,309 129 1,429 381 661 2,234 272 1
9269700 Total 5,109 129 1,429 381 661 2,234 272 1
9280000 REGULATORY COM EXP AGEX Administrative&General Expense CA 850 850
9280000 REGULATORY COM EXP AGEX Administrative&General Expense IDU 25 25
9280000 REGULATORY COM EXP AGEX Administrative&General Expense OR 1,390 1,390
9280000 REGULATORY COM EXP AGEX Administrative&General Expense SO 1,672 42 468 125 216 731 89 0
9280000 REGULATORY COM EXP AGEX Administrative&General Expense UT 165 165
9280000 REGULATORY COM EXP AGEX Administrative&General Expense WA 737 737
9280000 REGULATORY COM EXP AGEX Administrative&General Expense WYP 1,020 1,020
9280000 Total 5,839 892 1,838 861 1,236 896 113 0
9282000 REG COMM EXPENSE AGEX Administrative&General Expense CA 186 186
9282000 REG COMM EXPENSE AGEX Administrative&General Expense IDU 606 606
9282000 REG COMM EXPENSE AGEX Administrative&General Expense OR 8,070 8,070
9282000 REG COMM EXPENSE AGEX Administrative&General Expense UT 6,841 6,841
9282000 REG COMM EXPENSE AGEX Administrative&General Expense WA 1,334 1,334
9282000 REG COMM EXPENSE AGEX Administrative&General Expense WYP 1,809 1,809
9282000 Total 18,847 186 8,070 1,334 1,809 6,841 606
9283000 FERC FILING FEE AGEX Administrative&General Expense SG 7,443 110 2,017 567 1,046 3,299 403 2
9283000 Total 7,443 110 2,017 567 1,046 3,299 403 2
9290000 DUPLICATE CHRGS-CR AGEX Administrative&General Expense SO (18,766) (475) (5,249) (1,401) (2,429) (8,208) (1,001) (3)
9290000 Total (18,766) (475) (5,249) (1,401) (2,429) (8,208) (1,001) (3)
9299100 CUP CHG CR-PENSION AGEX Administrative&General Expense SO (6,155) (156) (1,722) (459) (797) (2,692) (328) (1)
9299100 Total 1 (6,155) (156) (1,722) (459) (797) (2,692) (328) (1)
9299200 DUP CHG CR-POST-RT AGEX Administrative&General Expense SO (1,631) (41) (456) (122) (211) (714) (87) (0)
9299200 Total (1,631) (41) (456) (122) (211) (714) (87) (0)
9299400 DUP CHG CR-M/D/V/L AGEX Administrative&General Expense SO (60,689) (1,536) (16,977) (4,530) (7,856) (26,544) (3,237) (10)
9299400 Total (60,689) (1,536) (16,977) (4,530) (7,856) (26,544) (3,237) (10)
9299500 DUP CHRG CR-401(K) AGEX Administrative&General Expense SO (46,808) (1,184) (13,094) (3,494) (6,059) (20,473) (2,496) (8)
9299500 Total (46,808) (1,184) (13,094) (3,494) (6,039) (20,473) (2,496) (8)
9299600 DUP CHG CR-POST-EM AGEX Administrative&General Expense SO (5,226) (132) (1,462) (390) (676) (2,286) (279) (1)
9299600 Total 1 (5,226) (132) (1,462) (390) (676) (2,286) (279) (1)
9299700 DUP CHG CR-OTH BEN AGEX Administrative&General Expense SO (5,109) (129) (1,429) (381) (661) (2,234) (272) (1)
9299700 Total (5,109) (129) (1,429) (381) (661) (2,234) (272) (1)
9301000 GEN ADVERTISNG EXP AGEX Administrative&General Expense SO 49 1 14 4 6 21 3 0
9301000 Total 49 1 14 4 6 21 3 O
9302000 MISC GEN EXP-OTHER AGEX Administrative&General Expense SO 2,712 69 759 202 351 1,186 145 0
9302000 MISC GEN EXP-OTHER AGEX Administrative&General Expense UT 51 51
9302000 MISC GEN EXP-OTHER AGEX Administrative&General Expense WYP 43 43
9302000 Total 2,806 69 759 202 394 1,237 143 0
9310000 RENTS(A&G) AGEX Administrative&General Expense CA 67 67
9310000 RENTS(A&G) AGEX Administrative&General Expense IDU 0 0
9310000 RENTS(A&G) AGEX Administrative&General Expense OR 262 262
9310000 RENTS(A&G) AGEX Administrative&General Expense SO 1,168 30 327 87 151 511 62 0
9310000 RENTS(A&G) AGEX Administrative&General Expense UT 1 1
9310000 RENTS(A&G) AGEX Administrative&General Expense WA 16 16
9310000 RENTS(A&G) AGEX Administrative&General Expense WYP (4) (4)
9310000 Total 1,510 97 589 103 147 1 512 62 O
13 of 14

Rocky Mountain Power
Exhibit No.48 Page 210 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_PROOF YR MOUNTAIN
ADIVISION OF-IrICoae
Operations&Maintenance Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
9350000 MAINT GENERAL PLNT AGEX Administrative&General Expense CA 166 166
9350000 MAINT GENERAL PLNT AGEX Administrative&General Expense CN 38 1 11 2 3 19 2
9350000 MAINT GENERAL PLNT AGEX Administrative&General Expense IDU 1 1
9350000 MAINT GENERAL PLNT AGEX Administrative&General Expense OR 275 275
9350000 MAINT GENERAL PLNT AGEX Administrative&General Expense 50 36,132 914 10,107 2,697 4,677 15,803 1,927 6
9350000 MAINT GENERAL PLNT AGEX Administrative&General Expense UT 57 57
9350000 MAINT GENERAL PLNT AGEX Administrative&General Expense WA 188 188
9350000 MAINT GENERAL PLNT JAGEX Administrative&General Expense IWYP 1 12 12
9350000 MAINT GENERAL PLNT JAGEX Administrative&General Expense lwyu 1 2 2
9350000 Total 36,870 1,081 10,394 2,888 4,693 15,879 1,930 6
9359500 MAINT GEN PLT-ENV AM AGEX Administrative&General Expense 50 160 4 45 1 12 21 1 70 9 0
9359500 Total 16D 4 45 12 21 70 9 0
Grand Total 5,421,403 135,845 1,634,404 423,469 770,780 2,503,989 307,060 1,108 (355,251)
14 of 14

Rocky Mountain Power
Exhibit No.48 Page 211 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B3 . DEPRECIATION
EXPENSE

Rocky Mountain Power
Exhibit No.48 Page 212 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Depreciation Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Accourd Primary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3102000 LAND RIGHTS SG 711 10 193 54 100 315 38 0
4030000 DEPN EXPENSE-ELECT 3110000 STRUCTURES AND IMPROVEMENTS SG 43,797 646 11,866 3,336 6,155 19,412 2,371 11
4030000 DEPN EXPENSE-ELECT 3120000 BOILER PLANT EQUIPMENT SG 238,446 3,516 64,604 18,165 33,509 105,686 12,909 57
4030000 DEPN EXPENSE-ELECT 3140000 TURBOGENERATOR UNITS SG 50,329 742 13,636 3,834 7,073 22,307 2,725 12
4030000 DEPN EXPENSE-ELECT 3150000 ACCESSORY ELECTRIC EQUIPMENT SG 18,124 267 4,910 1,381 2,547 8,033 981 4
4030000 DEPN EXPENSE-ELECT 3157000 ACCESSORY ELECTRIC EQUIP-SUPV&ALARM SG 2 0 1 0 0 1 0 0
4030000 DEPN EXPENSE-ELECT 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG 1,759 26 477 134 247 780 95 0
4030000 DEPN EXPENSE-ELECT 3302000 LAND RIGHTS SG-P 70 1 19 5 10 31 4 0
4030000 DEPN EXPENSE-ELECT 3302000 LAND RIGHTS SG-U 40 1 11 3 6 18 2 0
4030000 DEPN EXPENSE-ELECT 3303000 WATER RIGHTS SG-P 0 0 0 0 0 0 0 0
4030000 DEPN EXPENSE-ELECT 3303000 WATER RIGHTS SG-U 2 0 0 0 0 1 0 0
4030000 DEPN EXPENSE-ELECT 3304000 FLOOD RIGHTS SG-P 4 0 1 0 1 2 0 0
4030000 DEPN EXPENSE-ELECT 3304000 FLOOD RIGHTS SG-U 3 0 1 0 0 1 0 0
4030000 DEPN EXPENSE-ELECT 3305000 LAND RIGHTS-FISH/WILDLIFE SG-P 2 0 1 0 0 1 0 0
4030000 DEPN EXPENSE-ELECT 3310000 STRUCTURES AND IMPROVE SG-U 318 5 86 24 45 141 17 0
4030000 DEPN EXPENSE-ELECT 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P 1,940 29 526 148 273 860 SOS 0
4030000 DEPN EXPENSE-ELECT 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U 432 6 117 33 61 192 23 0
4030000 DEPN EXPENSE-ELECT 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P 3,691 54 1,000 281 519 1,636 200 1
4030000 DEPN EXPENSE-ELECT 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U 32 0 9 2 4 14 2 0
4030000 DEPN EXPENSE-ELECT 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P 515 8 140 39 72 228 28 0
4030000 DEPN EXPENSE-ELECT 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U 17 0 5 1 2 8 1 0
4030000 DEPN EXPENSE-ELECT 3320000 'RESERVOIRS,DAMS&WATERWAYS" SG-P 152 2 41 12 21 67 8 0
4030000 DEPN EXPENSE-ELECT 3320000 'RESERVOIRS,DAMS&WATERWAYS" SG-U 1,167 17 316 89 164 517 63 0
4030000 DEPN EXPENSE-ELECT 3321000 'RESERVOIRS,DAMS,&WTRWYS-PRODUCTION' SG-P 10,892 161 2,951 830 1,531 4,828 590 3
4030000 DEPN EXPENSE-ELECT 3321000 'RESERVOIRS,DAMS,&WTRWYS-PRODUCTION' SG-U 41143 61 1,122 316 582 1,836 224 1
4030000 DEPN EXPENSE-ELECT 3322000 'RESERVOIRS,DAMS,&WTRWYS-FISH/WILDLIF SG-P 522 8 141 40 73 231 28 0
4030000 DEPN EXPENSE-ELECT 3322000 'RESERVOIRS,DAMS,&WTRWYS-FISH/WILDLIF SG-U 17 0 5 1 2 7 1 0
4030000 DEPN EXPENSE-ELECT 3323000 "RESERVOIRS,DAMS,&WTRWYS-RECREATION" SG-P 4 0 1 0 1 2 0 0
4030000 DEPN EXPENSE-ELECT 3323000 "RESERVOIRS,DAMS,&WTRWYS-RECREATION" SG-U 1 0 0 0 0 0 0 0
4030000 DEPN EXPENSE-ELECT 3330000 "WATER WHEELS,TURB&GENERATORS" SG-P 2,041 30 553 155 287 904 110 0
4030000 DEPN EXPENSE-ELECT 3330000 "WATER WHEELS,TURB&GENERATORS" SG-U 11967 29 533 150 276 872 106 0
4030000 DEPN EXPENSE-ELECT 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P 1,868 28 506 142 262 828 101 0
4030000 DEPN EXPENSE-ELECT 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U 594 9 161 45 84 263 32 0
4030000 DEPN EXPENSE-ELECT 3347000 ACCESSORY ELECT EQUIP-SUPV&ALARM SG-P 34 1 9 3 5 15 2 0
4030000 DEPN EXPENSE-ELECT 3347000 ACCESSORY ELECT EQUIP-SUPV&ALARM SG-U 5 0 1 0 1 2 0 0
4030000 DEPN EXPENSE-ELECT 3350000 MISC POWER PLANT EQUIP SG-U 6 1 0 2 0 1 3 0 0
4030000 DEPN EXPENSE-ELECT 3351000 MISC POWER PLANT EQUIP-PRODUCTION SG-P 53 1 14 4 7 24 3 0
4030000 DEPN EXPENSE-ELECT 3360000 "ROADS,RAILROADS&BRIDGES" SG-P 629 9 171 48 88 279 34 0
4030000 DEPN EXPENSE-ELECT 3360000 "ROADS,RAILROADS&BRIDGES" SG-U 188 3 51 14 26 83 10 0
4030000 DEPN EXPENSE-ELECT 3402000 LAND RIGHTS SG 190 3 52 14 27 84 10 0
4030000 DEPN EXPENSE-ELECT 3410000 STRUCTURES&IMPROVEMENTS OR 0 0
4030000 DEPN EXPENSE-ELECT 3410000 STRUCTURES&IMPROVEMENTS SG 7,683 113 2,082 585 1,080 3,405 416 2
4030000 DEPN EXPENSE-ELECT 3410000 STRUCTURES&IMPROVEMENTS UT 3 3
4030000 DEPN EXPENSE-ELECT 3420000 "FUEL HOLDERS,PRODUCERS,ACCES" SG 541 8 147 41 76 240 29 0
4030000 DEPN EXPENSE-ELECT 3430000 PRIME MOVERS SG 170,925 2,521 46,310 13,021 24,020 75,759 9,253 41
4030000 DEPN EXPENSE-ELECT 3440000 GENERATORS SG 22,491 332 6,094 1,713 3,161 1 9,969 1,218 1 5
4030000 DEPN EXPENSE-ELECT 3440000 GENERATORS UT 13 13
4030000 DEPN EXPENSE-ELECT 3450000 ACCESSORY ELECTRIC EQUIPMENT SG 13,952 206 3,780 1,063 1,961 6,184 755 3
4030000 DEPN EXPENSE-ELECT 3450000 ACCESSORY ELECTRIC EQUIPMENT UT 4 4
4030000 DEPN EXPENSE-ELECT 3460000 MISCELLANEOUS PWR PLANT EQUIP SG 759 11 206 58 107 336 41 0
4030000 DEPN EXPENSE-ELECT 3502000 LAND RIGHTS SG 2,993 44 811 228 421 1,327 162 1
4030000 DEPN EXPENSE-ELECT 3520000 STRUCTURES&IMPROVEMENTS SG 5,227 77 1,416 398 734 2,317 283 1
4030000 DEPN EXPENSE-ELECT 3530000 STATION EQUIPMENT SG 44,758 660 12,127 3,410 6,290 19,838 2,423 11
4030000 DEPN EXPENSE-ELECT 3534000 STATION EQUIPMENT,STEP-UP TRANSFORMERS SG 3,226 48 874 246 453 1,430 175 1
4030000 DEPN EXPENSE-ELECT 3537000 STATION EQUIPMENT-SUPERVISORY&ALARM SG 467 7 126 36 66 207 25 0
4030000 DEPN EXPENSE-ELECT 3540000 TOWERS AND FIXTURES SG 21,992 324 5,958 1,675 3,090 9,747 1,191 5
4030000 DEPN EXPENSE-ELECT 3550000 POLES AND FIXTURES SG 27,578 407 7,472 2,101 3,876 12,223 1,493 7
4030000 DEPN EXPENSE-ELECT 3560000 OVERHEAD CONDUCTORS&DEVICES SG 30,382 448 8,232 2,314 4,270 13,466 1,645 7
4030000 DEPN EXPENSE-ELECT 3570000 UNDERGROUND CONDUIT SG 60 1 16 5 8 27 3 0
4030000 DEPN EXPENSE-ELECT 3580000 UNDERGROUND CONDUCTORS&DEVICES SG 146 2 40 11 21 65 8 0
4030000 DEPN EXPENSE-ELECT 3590000 ROADS AND TRAILS SG 147 2 40 11 21 65 8 0
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS CA 13 13
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS IDU 1 28 28
1 of 5

Rocky Mountain Power
Exhibit No.48 Page 213 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Depreciation Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Accourd Primary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS OR 74 74
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS UT 194 194
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WA 10 10
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WYP 86 86
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WYU 125 125
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES&IMPROVEMENTS CA 160 160
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES&IMPROVEMENTS IDU 66 66
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES&IMPROVEMENTS OR 540 540
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES&IMPROVEMENTS UT 1,260 1,260
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES&IMPROVEMENTS WA 137 137
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES&IMPROVEMENTS WYP 323 323
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES&IMPROVEMENTS WYU 79 79
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT CA 1,025 1,025
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT IDU 950 950
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT OR 6,102 6,102
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT UT 13,490 13,490
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WA 1,979 1,979
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WYP 2,634 2,634
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WYU 373 373
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM CA 21 21
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM IDU 12 12
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM OR 98 98
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM UT 180 180
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WA 37 37
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WYP 42 42
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WYU 6 6
4030000 DEPN EXPENSE-ELECT 3640000 "POLES,TOWERS AND FIXTURES" CA 31964 3,964
4030000 DEPN EXPENSE-ELECT 3640000 'POLES,TOWERS AND FIXTURES" IDU 3,791 3,791
4030000 DEPN EXPENSE-ELECT 3640000 'POLES,TOWERS AND FIXTURES' OR 161242 16,242
4030000 DEPN EXPENSE-ELECT 3640000 'POLES,TOWERS AND FIXTURES' UT 17,428 17,428
4030000 DEPN EXPENSE-ELECT 3640000 'POLES,TOWERS AND FIXTURES' WA 41342 4,342
4030000 DEPN EXPENSE-ELECT 3640000 'POLES,TOWERS AND FIXTURES' WYP 5,344 5,344
4030000 DEPN EXPENSE-ELECT 3640000 'POLES,TOWERS AND FIXTURES' WYU 11068 1,068
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS&DEVICES CA 1,776 1,776
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS&DEVICES IDU 1,094 1,094
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS&DEVICES OR 6,860 6,860
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS&DEVICES UT 7,706 7,706
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS&DEVICES WA 2,226 2,226
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS&DEVICES WYP 2,854 2,854
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS&DEVICES WYU 373 373
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT CA 489 489
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT IDU 315 315
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT OR 2,116 2,116
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT UT 6,377 6,377
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WA 572 572
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WYP 875 875
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WYU 156 156
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS&DEVICES CA 558 558
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS&DEVICES IDU 640 640
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS&DEVICES OR 4,704 4,704
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS&DEVICES UT 131420 13,420
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS&DEVICES WA 784 784
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS&DEVICES WYP 1,351 1,351
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS&DEVICES WYU 498 498
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS CA 1,376 1,376
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS IDU 2,080 2,080
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS OR 12,211 12,211
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS UT 15,735 15,735
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WA 31067 3,067
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WYP 3,517 3,517
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WYU 492 492
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES-OVERHEAD CA 275 275
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES-OVERHEAD IDU 235 235
2of5

Rocky Mountain Power
Exhibit No.48 Page 214 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Depreciation Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Accourd Primary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES-OVERHEAD OR 2,322 2,322
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES-OVERHEAD UT 2,512 2,512
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES-OVERHEAD WA 607 607
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES-OVERHEAD WYP 452 452
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES-OVERHEAD WYU 102 102
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES-UNDERGROUND CA 410 410
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES-UNDERGROUND IDU 989 989
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES-UNDERGROUND OR 5,061 5,061
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES-UNDERGROUND UT 7,394 7,394
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES-UNDERGROUND WA 1,275 1,275
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES-UNDERGROUND WYP 1,219 1,219
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES-UNDERGROUND WYU 416 416
4030000 DEPN EXPENSE-ELECT 3700000 METERS CA 319 319
4030000 DEPN EXPENSE-ELECT 3700000 METERS IDU 791 791
4030000 DEPN EXPENSE-ELECT 3700000 METERS OR 1,817 1,817
4030000 DEPN EXPENSE-ELECT 3700000 METERS UT 7,589 7,589
4030000 DEPN EXPENSE-ELECT 3700000 METERS WA 801 801
4030000 DEPN EXPENSE-ELECT 3700000 METERS WYP 778 778
4030000 DEPN EXPENSE-ELECT 3700000 METERS WYU 154 154
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES CA 15 15
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES IDU 8 8
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES OR 116 116
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES UT 265 265
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WA 21 21
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WYP 31 31
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WYU 5 5
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING&SIGNAL SYSTEMS CA 28 28
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING&SIGNAL SYSTEMS IDU 34 34
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING&SIGNAL SYSTEMS OR 618 618
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING&SIGNAL SYSTEMS UT 1,165 1,165
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING&SIGNAL SYSTEMS WA 113 113
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING&SIGNAL SYSTEMS WYP 241 241
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING&SIGNAL SYSTEMS WYU 62 62
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS IDU 0 0
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS OR 0 0
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS SG 0 0 0 0 0 0 0 0
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS SO 2 0 1 0 0 1 0 0
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS UT 2 2
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS WYP 1 1
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS WYU 0 0
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS CA 77 77
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS CN 210 5 64 14 15 103 9
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS IDU 247 247
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS OR 798 798
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SE 24 0 6 2 4 11 1 0
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SG 278 4 75 21 39 123 15 0
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SO 21487 63 696 186 322 1,088 133 0
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS UT 1,232 1,232
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WA 245 245
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WYP 352 352
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WYU 122 122
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE CA 5 5
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE CN 32 1 10 2 2 1 16 1
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE IDU 4 4
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE OR 67 67
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SE 0 0 0 0 0 0 0 0
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SG 100 1 27 8 14 44 5 0
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SO 764 19 214 57 99 334 41 0
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE UT 53 53
4030000 DEPN EXPENSE-ELECT 3910002 OFFICE FURNITURE WA 3 3
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE WYP 27 27
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE WVU 2 2
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS CA 10 10
3 of5

Rocky Mountain Power
Exhibit No.48 Page 215 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Depreciation Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Accourd Primary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS CN 404 9 123 27 28 200 17
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS IOU 82 82
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS OR 197 197
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SE 5 0 1 0 1 2 0 0
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SG 485 7 131 37 68 215 26 0
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SO 11,966 303 3,347 893 1,549 5,234 638 2
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS UT 172 172
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WA 63 63
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WYP 250 250
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WYU 14 14
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT CN 0 0 0 0 0 0 0
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT OR 0 0
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT SG 4 0 1 0 1 2 0 0
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT SO 91 2 26 7 12 40 5 0
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT UT 1 1
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT WYU 1 1
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT CA 4 4
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT IOU 34 34
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT OR 124 124
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT SG 282 4 77 22 40 125 15 0
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT SO 10 0 3 1 1 4 1 0
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT UT 167 167
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WA 29 29
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WYP 59 59
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WYU 0 0
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" CA 47 47
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" IOU 98 98
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" OR 453 453
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" SE 4 0 1 0 1 2 0 0
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" SG 951 14 258 72 134 422 52 0
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" SO 76 2 21 6 10 33 4 0
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" UT 704 704
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" WA 125 125
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" WYP 175 175
4030000 DEPN EXPENSE-ELECT 3940000 "TLS,SHOP,GAR EQUIPMENT" WYU 12 12
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT CA 39 39
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT IOU 74 74
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT OR 547 547
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SE 60 1 15 4 9 26 4 0
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SG 376 6 102 29 53 167 20 0
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SO 250 6 70 19 32 109 13 0
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT UT 508 508
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WA 73 73
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WYP 174 174
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WYU 6 6
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT CA 245 245
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT CN 149 3 45 10 10 73 6
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT IOU 613 613
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT OR 2,715 2,715
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SE 12 0 3 1 2 5 1 0
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SG 8,719 129 2,362 664 1,225 3,864 472 2
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SO 4,115 104 1,151 307 533 1,800 219 1
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT UT 3,161 3,161
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WA 542 542
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WYP 1,136 1,136
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WYU 290 290
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT CA 25 25
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT IOU 14 14
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT OR 100 100
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SE 4 0 1 0 1 2 0 0
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SG 240 4 65 18 34 106 13 0
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SO 1 11 1 0 3 1 1 5 1 0
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT UT 81 F 81
4of5

Rocky Mountain Power
Exhibit No.48 Page 216 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Depreciation Expense(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WA 6 6
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WYP 20 20
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WYU 5 5
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT CA 3 3
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT CN 4 0 1 0 0 2 0
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT IDU 4 4
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT OR 68 68
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SE 0 0 0 0 0 0 0 0
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SG 156 2 42 12 22 69 8 0
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SO 80 2 22 6 10 35 4 0
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT UT 87 87
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WA 10 10
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WYP 14 14
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WYU I I
4030000 Total 1,001,716 22,464 272,876 75,715 134,308 442,284 53,885 184
4032000 DEPR-STEAM 565131 DEPR-PROD STEAM NOT CLASSIFIED SG 1,500 22 406 114 211 665 81 0
4032000 DEPR-STEAM 565247 Depr-Prod Steam UT STEP OTHER (6,749) (6,749)
4032000 Total (5,249) 22 406 114 211 665 81 0 (6,749)
4033000 DEPR-HYDRO 565133 DEPR-PROD HYDRO NOT CLASSIFIED SG-P (598) (9) (162) (46) (84) (265) (32) (0)
4033000 DEPR-HYDRO 565133 DEPR-PROD HYDRO NOT CLASSIFIED SG-U 303 4 82 23 43 134 16 0
4033000 Total (295) (4) (80) (22) (41) (131) (16) (0)
4034000 DEPR-OTHER 565134 DEPR-PROD OTHER NOT CLASSIFIED SG 585 9 159 45 82 259 32 0
4034000 Total 585 9 159 45 82 259 32 O
4035000 DEPR-TRANSMISSION 565141 DEPR-TRANS ASSETS NOT CLASSIFIED SG 2,412 36 654 184 339 1,069 131 1
4035000 Total 2,412 36 654 184 339 1,069 131 1
4036000 DEPR-DISTRIBUTION 565161 DEPR-DIST ASSETS NOT CLASSIFIED CA 376 376
4036000 DEPR-DISTRIBUTION 565161 DEPR-DIST ASSETS NOT CLASSIFIED IDU 77 77
4036000 DEPR-DISTRIBUTION 565161 DEPR-DIST ASSETS NOT CLASSIFIED OR 604 604
4036000 DEPR-DISTRIBUTION 565161 DEPR-DIST ASSETS NOT CLASSIFIED UT 727 727
4036000 DEPR-DISTRIBUTION 565161 DEPR-DIST ASSETS NOT CLASSIFIED WA 290 290
4036000 DEPR-DISTRIBUTION 565161 DEPR-DIST ASSETS NOT CLASSIFIED WYP 151 151
4036000 Total 2,226 376 604 290 151 727 77
4037000 DEPR-GENERAL 565201 DEPR-GEN ASSETS NOT CLASSIFIED SG 21972 44 805 226 418 1,317 161 1
4037000 Total 2,972 44 805 226 418 1,317 161 1
4039999 DEPR EXP-ELEC OTH 565140 Depreciation-Transmission Assets SG (0) (0) (0) (0) (0) (0) (0) (0)
4039999 DEPR EXP-ELEC,,OTH 565160 Depreciation-Distribution Assets OR (0) (0)
4039999 DEPR EXP-ELEC,OTH 565160 Depreciation-Distribution Assets UT 1 1
(26) (4) (7 4039999 DEPR EXP-ELEC,OTH 565970 DEPRECIATION-JOINT OWNER BILLED-CREDIT SG 52) (20) (37) (118) (14 (0)
4039999 Total (266) (4) (72) (20) (38) (118) (14 (0)
Grand Total 1,004,100 22,943 275,351 76,531 135,430 446,073 54,3361 186 (6,749)
5 of

Rocky Mountain Power
Exhibit No.48 Page 217 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
B4 . AMORTIZATION
EXPENSE

Rocky Mountain Power
Exhibit No.48 Page 218 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
gp
Amortization Expense(Actuals)
Sum of Range:01/2023-1212023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS IOU 3 3
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG 643 9 174 49 90 285 35 0
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG-P 2,683 40 727 204 377 1,189 145 1
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG-U 336 5 91 26 47 149 18 0
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT OR 9 9
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT SG 1,048 15 284 80 147 464 57 0
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT UT 97 97
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT WYP 59 59
4040000 AMOR LTD TRM PLNT 3031050 RWT-RCMS WORK TRACKING so 85 2 24 6 11 37 5 0
4040000 AMOR LTD TRM PUNT 3031680 CADOPS-COMPUTER-ASSISTED DISTRIBUTION SO 925 23 259 69 120 405 49 0
4040000 AMOR LTD TRM PLNT 3031830 CUSTOMER SERVICE SYSTEM CN 6,853 153 2,086 455 482 3,383 294
4040000 AMOR LTD TRM PUNT 3032040 SAP SO 5,407 137 1,513 404 700 2,365 288 1
4040000 AMOR LTD TRM PLNT 3032130 NODAL PRICING SOFTWARE SG 662 10 179 50 93 293 36 0
4040000 AMOR LTD TRM PUNT 3032140 ESM-IRP SO 830 21 232 62 107 363 44 0
4040000 AMOR LTD TRM PLNT 3032150 CELONIS so 845 21 236 63 109 370 45 0
4040000 AMOR LTD TRM PUNT 3032160 ARCOS SO 623 16 174 46 81 272 33 0
4040000 AMOR LTD TRM PLNT 3032170 AZURE B2C-IDENTITY MGT so 286 7 80 21 37 125 15 0
4040000 AMOR LTD TRM PLNT 3032180 IAM-SCHEDULING/TAGGING SYSTEM SO 273 7 76 20 35 119 15 0
4040000 AMOR LTD TRM PLNT 3032190 4040000/3032190 SO 293 7 82 22 38 128 16 0
4040000 AMOR LTD TRM PLNT 3032200 ITOA SO 877 22 245 65 114 384 47 0
4040000 AMOR LTD TRM PLNT 3032210 FACILITY INSPECTION REPORTING SYS SO 320 8 89 24 41 140 17 0
4040000 AMOR LTD TRM PLNT 3032450 MID OFFICE IMPROVEMENT PROJECT SO 4 0 1 0 1 2 0 0
4040000 AMOR LTD TRM PLNT 3032530 POLE ATTACHMENT MGMT SYSTEM SO 6 0 2 0 1 2 0 0
4040000 AMOR LTD TRM PLNT 3032600 SINGLE PERSON SCHEDULING SO 1&4 5 52 14 24 81 10 0
4040000 AMOR LTD TRM PLNT 3032640 TIBCO SOFTWARE SO 632 16 177 47 82 277 34 0
4040000 AMOR LTD TRM PLNT 3032690 UTILITY INTERNATIONAL FORECASTING MODEL SO 1,792 45 501 134 232 784 96 0
4040000 AMOR LTD TRM PLNT 3032710 ROUGE RIVER HYDRO INTANGIBLES SGM3640
0 2 1 1 3 0 0
4040000 AMOR LTD TRM PLNT 3032740 GADSBY INTANGIBLE ASSETS SG 0 1 0 1 2 0 0
4040000 AMOR LTD TRM PLNT 3032760 SWIFT 2IMPROVEMENTS SG 6 117 33 61 191 23 0
4040000 AMOR LTD TRM PLNT 3032770 NORTH UMPQUA-SETTLEMENT AGREEMENT SG 0 7 2 3 11 1 0
4040000 AMOR LTD TRM PLNT 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG 0 1 0 0 1 0 0
4040000 AMOR LTD TRM PLNT 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG-U 0 0 0 0 0 0 0
4040000 AMOR LTD TRM PLNT 3032860 WEB SOFTWARE SO 47 523 140 242 818 too 0
4040000 AMOR LTD TRM PLNT 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG 5 98 27 51 160 19 0
4040000 AMOR LTD TRM PLNT 3032990 P8DM-FILENET P8 DOCUMENT MANAGEMENT(E so 463 12 129 35 60 202 25 0
4040000 AMOR LTD TRM PLNT 3033090 STEAM PLANT INTANGIBLE ASSETS SG 1 2,417 36 655 184 340 1,071 131 1
4040000 AMOR LTD TRM PLNT 3033220 MONARCH EMS/SCADA SO 4,516 114 1,263 337 585 1,975 241 1
4040000 AMOR LTD TRM PLNT 3033240 IEE-Itron Enterprise Addition CN 487 11 148 32 34 240 21
4040000 AMOR LTD TRM PLNT 3033250 AMI Metering Software CN 5,034 113 1,532 335 354 2,485 216
4040000 AMOR LTD TRM PUNT 3033260 Big Data&Analytic. SO 946 24 265 71 122 414 50 0
4040000 AMOR LTD TRM PLNT 3033270 CES-Customer Experience System CN 2,129 48 648 141 150 1,051 91
4040000 AMOR LTD TRM PLNT 3033280 MAPAPPS-Mapping Systems Application SO 1,803 46 504 135 233 789 96 0
4040000 AMOR LTD TRM PLNT 3033290 CUSTOMER CONTACTS CN 781 17 238 52 55 386 34
4040000 AMOR LTD TRM PLNT 3033310 C&T-ENERGY TRADING SYSTEM SO 331 8 93 25 43 145 18 0
4040000 AMOR LTD TRM PLNT 3033320 CAS-CONTROL AREA SCHEDULING(TRANSM) SO 58 1 16 4 8 25 3 0
4040000 AMOR LTD TRM PUNT 3033410 M365 SO 742 19 208 55 96 325 40 0
4040000 AMOR LTD TRM PLNT 3033420 SUBSTATION RELIABILITY SOFTWARE SO 165 4 46 12 21 72 9 0
4040000 AMOR LTD TRM PLNT 3033430 DEPLOY DISTRIBUTION MGMT SYSTEM SO 361 9 101 27 47 158 19 0
4040000 AMOR LTD TRM PLNT 3033440 DISTRIBUTION ENGINEERING COSTS SO 234 6 65 17 30 102 12 0
4040000 AMOR LTD TRM PLNT 3033450 MAXIMO SO 2,035 51 569 152 263 890 109 0
4040000 AMOR LTD TRM PLNT 3033460 AURORA SO 381 10 107 28 49 167 20 0
4040000 AMOR LTD TRM PLNT 3033470 AUGMENTED REALITY SO 755 19 211 56 98 330 40 0
4040000 AMOR LTD TRM PLNT 3033480 CXP CN 474 11 144 32 33 234 20
4040000 AMOR LTD TRM PUNT 3033490 VMWARE SO 1,443 37 404 108 187 631 77 0
4040000 AMOR LTD TRM PLNT 3033510 APIM SO 249 6 70 19 32 109 13 0
4040000 AMOR LTD TRM PLNT 3033520 EGIS SO 68 2 19 5 9 30 4 0
4040000 AMOR LTD TRM PLNT 3033530 2000 OREGON CORP SMALL SOFTWARE PACKAGES SO 26 1 7 2 3 12 1 0
4040000 AMOR LTD TRM PLNT 3033540 2000 UTAH CORP SMALL SOFTWARE PACKAGES SO 47 1 13 4 1 6 21 3 0
4040000 AMOR LTD TRM PLNT 3034900 MISC-MISCELLANEOUS CA 0 0
4040000 AMOR LTD TRM PUNT 3034900 MISC-MISCELLANEOUS OR 2 2
4040000 AMOR LTD TRM PLNT 3034900 MISC-MISCELLANEOUS SE 2 0 0 0 0 1 0 0
4040000 AMOR LTD TRM PLNT 3034900 MISC-MISCELLANEOUS SG 6,983 103 1,892 532 981 3,095 378 2
4040000 AMOR LTD TRM PLNT 3034900 MISC-MISCELLANEOUS SO 1 442 1 11 1 124 L 33 57 193 24 0
1 of 2

Rocky Mountain Power
Exhibit No.48 Page 219 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
ap
Amortization Expense(Actuals)
Sum of Range:01/2023-1212023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Balance calif Oregon Wash Wyoming Utah Idaho FERC Other
4040000 AMOR LTD TRM PLNT 3034900 MISC-MISCELLANEOUS UT 1 1
4040000 AMOR LTD TRM PLNT 3034900 MISC-MISCELLANEOUS WA 0 0
4040000 AMOR LTD TRM PLNT 3034900 MISC-MISCELLANEOUS WYP 21 21
4040000 AMOR LTD TRM PLNT 3035320 HYDRO PLANT INTANGIBLES SG 134 2 36 10 19 59 7 0
4040000 AMOR LTD TRM PLNT 3035320 HYDRO PLANT INTANGIBLES SG-P 15 0 4 1 2 7 1 0
4040000 AMOR LTD TRM PLNT 3035330 OATI-OASIS INTERFACE SO 69 2 19 5 9 30 4 0
4040000 AMOR LTD TRM PLNT 3316000 STRUCTURES-LEASE IMPROVEMENTS SG-P 314 5 85 24 44 139 17 0
4040000 AMOR LTD TRM PLNT 3456000 Electric Equipment-Leasehold Improveme OR 76 76
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR CA 1 1
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR 149 149
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR SO 245 6 68 18 32 107 13 0
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR WA 103 103
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR WYP 176 176
4040000 Total 63,152 1,366 17,953 4,661 7,587 28,394 3,183 9
4049000 AMR LTD TRM PLNT-OTH 566140 AMORTIZATION SOFTWARE INTANGIBLE SO (1o) (0) (3) (1) (1) (4) (1) (0)
4049000 AMR LTD TRM PLNT-OTH 566205 Amort Exp-Non-Rec SG (49) (1) (13) (4) (7) (22) (3) (0)
4049000 AMR LTD TRM PLNT-OTH 566970 AMORTIZATION JO BILL CREDIT SG (444) (7) (120) (34) (62) (197) (24) (0)
4049000 Total (502) (a) (136) (38) (70) (223) (27) (0)
4061000 EL PLNT ACQ ADJ-CM 566920 AMORT ELEC PLANT ACQ ADJ SG 75 1 20 6 11 33 4 0
4061000 EL PLNT ACQ AD]-CM 566920 AMORT ELEC PLANT ACQ AD] UT 302 302
4061000 Total 377 1 20 6 31 335 4 0
4073000 REGULATORY DEBITS 566940 AMORT OF REG ASSETS-DEBITS SG 1,251 18 339 95 176 554 68 0
4073000 REGULATORY DEBITS 566982 Amortz Reg A-Unrcvrd Plt/Decom Csts-ID IDU 66 66
4073000 REGULATORY DEBITS 566983 Amortz Reg A-Unrcvrd Plt/Decom Csts-OR OR 179 179
4073000 REGULATORY DEBITS 566984 Amortz Reg A-Unrcvrd Plt/Decom Csts-UT UT 2,664 2,664
4073000 REGULATORY DEBITS 566986 Amortz Reg A-Unrcvrd Plt/Decom Csts-WY WYP 4,974 4,974
4073000 REGULATORY DEBITS 566992 OR Meters Replaced by AMI Amortization OTHER 3,965 3,965
4073000 REGULATORY DEBITS 586902 Preferred Stock Repurchase Loss Amort OTHER 124 124
4073000 Total 13,223 18 518 95 5,150 3,218 133 0 4,089
4074000 REGULATORY CREDITS 566908 Regulatory Credits O&M-407.4 CA (8,919) (8,919)
4074000 REGULATORY CREDITS 566990 UT Wildland Fire Mitigation-Deferral OTHER (629) (629)
4074000 Total (9,548) (8,919) (629)
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct-Residential IDU 7,449 7,449
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct-Residential OR 54,544 54,544
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct-Residential WA 15,295 15,295
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct-Commercial IDU 449 449
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct-Commercial OR 1,313 1,313
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct-Commercial WA 629 629
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct-Industrial IDU 32 32
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct-Industrial OR 2 2
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct-Industrial WA 17 17
40741 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct-Irrigation IDU 1,924 1,924
407410000 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct-Irrigation OR 846 846
4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct-Irrigation WA 693 693
4074100 Total 83,193 56,705 16,634 91854
4074200 Reg Credits-BPA Exch 505201 Regional Bill Intchg Rec/Del-OR(PP) OR (56,705) (56,705)
4074200 Reg Credits-BPA Exch 505202 Regional Bill Intchg Rec/DO-WA(PP) WA (16,634) (16,634)
4074200 Reg Credits-BPA Exch 505204 Regional Bill Intchg Rec/Del-ID(RMP) IDU (9,854) (9,854)
4074200 Total (83,193) (36,703) (16,634) (9,854)
Grand Total 66,702 (7,541) 18,355 4,724 12,677 31,723 3,293 9 3,460
202

Rocky Mountain Power
Exhibit No.48 Page 220 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
B5 . TAXES OTHER THAN
INCOME

Rocky Mountain Power
Exhibit No.48 Page 221 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
A owls-of PACIFICoRP
Taxes Other Than Income(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Accoun Primary Account Name Secondary AccountSecondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4081000 TAX OTH INC-U OP 584960 Taxes Other Non-Income-Credit s0 (510) (13) (143) (38) (66) (223) (27) (0) -
4081000 Total (510) (13) (143) (38) (66) (223) (27) (0)
4081500 PROPERTY TAXES 579000 PROPERTY TAX GPS 153,146 3,875 42,840 11,432 19,823 66,982 8,168 26 -
4081500 PROPERTY TAXES 579012 Property Tax Exp-Reg Deferral/Amortz OR 155 - 155 - - - - - -
4081500 Total 153,300 3,875 42,995 11,432 19,823 66,982 8,168 26
4081800 FRANCHISE TAXES 578000 FRANCHISE&OCCUPATION TAXES CA 1,341 1,341 - - - - - - -
4081800 FRANCHISE TAXES 578000 FRANCHISE&OCCUPATION TAXES OR 34,511 - 34,511 - - - - - -
4081800 FRANCHISE TAXES 578000 FRANCHISE&OCCUPATION TAXES UT 8 - - - - 8 - - -
4081800 FRANCHISE TAXES 578000 FRANCHISE&OCCUPATION TAXES WYP 1,968 - - - 1,968 - - - -
4081800 Total 37,828 1,341 34,511 1,968 8
4081990 MISC TAXES-OTHER 583252 Federal Excise Tax SO 4,054 103 1,134 303 525 1,773 216 1 -
4081990 MISC TAXES-OTHER 583260 PUBLIC UTILITY TAX s0 15,635 396 4,374 1,167 2,024 6,838 834 3 -
4081990 MISC TAXES-OTHER 583261 OREGON ENERGY RESOURCE SUPPLIER TAX OR 1,439 - 1,439 - - - - - -
4081990 MISC TAXES-OTHER 583263 MONTANA ENERGY TAX SE 374 5 97 27 59 165 22 0 -
4081990 MISC TAXES-OTHER 583265 WASHINGTON GROSS REVENUE TAX-SERVICES WA 27 - - 27 - - - - -
4081990 MISC TAXES-OTHER 583266 IDAHO KILOWATT HOUR TAX SE 59 1 15 4 9 26 3 0 -
4081990 MISC TAXES-OTHER 583267 WYOMING ANNUAL CORPORATION FEE(TAX) WYP 126 - - - 126 - - - -
4081990 MISC TAXES-OTHER 583269 MONTANA WHOLESALE ENERGY TAX SE 268 4 69 19 42 118 16 0 -
4081990 MISC TAXES-OTHER 583273 Wyoming Wind Generation Tax SG 2,092 31 567 159 294 927 113 1 -
4081990 MISC TAXES-OTHER 583274 Nevada Commerce Tax so 25 1 7 2 3 11 1 0 -
4081990 MISC TAXES-OTHER 584100 GOVERNMENT ROYALTIES SE 510 7 132 36 80 224 30 0 -
4081990 Total 24,609 547 7,834 1,744 3,162 10,082 1,236 4
Grand Total 215,225 5,750 85,196 13,138 24,888 76,850 9,377 29
1 of 1

Rocky Mountain Power
Exhibit No.48 Page 222 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
B6 . FEDERAL INCOME
TAXES

Rocky Mountain Power
Exhibit No.48 Page 223 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POMR.
Schedule M(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct JARS Reg Alloc Fctr Total California Oregon Washington Wyoming Utah Idaho FERC Other
SCHMAP 105127 Book Depr Allocated to Medicare and M&E SCHMDEXP 152 3 42 12 21 68 8 0
SCHMAP 130100 Non-Deductible Expenses so 1,685 43 471 126 218 737 90 o
SCHMAP 130400 PMINondeductible Exp SE 3 0 1 0 0 1 0 0
SCHMAP 130505 Executive Compensation 162(m) so 255 6 71 19 33 111 14 o
SCHMAP 130750 Nondeductible Fringe Benefits SO 72 2 20 5 9 32 4 0
SCHMAP 130755 Nondeductible Parking Costs so 595 15 166 44 77 260 32 o
SCHMAP 505505 Income Tax Interest SO 0 0 0 0 0 0 0 0
SCHMAP 610106 PMIFuel Tax Cr SE 14 0 4 1 2 6 1 o
SCHMAP 610107 PHI Dividend Gross Up for Foreign Tax Cr SO 44 1 12 3 6 19 2 0
SCHMAP Total 2,821 71 788 211 366 1,235 151 o
SCHMAT 105100 Capitalized Labor Costs SO 778 20 218 58 101 340 41 o
SCHMAT 105120 Book Depreciation SCHMDEXP 1,088,233 24,865 298,423 82,943 146,778 483,449 58,889 201
SCHMAT 105121 PMIBook Depreciation SE 5,778 81 1,493 413 909 2,540 341 1
SCHMAT 105130 CIAC CIAC 179,952 9,792 48,678 11,012 16,456 85,069 8,945
SCHMAT 105140 Highway relocation SNPD 3,050 166 825 187 279 1,442 152
SCHMAT 105142 Avoided Costs SNP 147,231 3,817 40,109 10,517 18,794 66,100 7,870 25
SCHMAT 105146 Capitalization of Test Energy SG 522 8 141 40 73 231 28 0
SCHMAT 210200 Prepaid Taxes-property taxes GPS (2,599) (66) (727) (194) (336) (1,137) (139) (0)
SCHMAT 220100 Bad Debts Allowance-Cash Basis BADDEBT 11,860 678 5,315 2,156 574 2,962 175
SCHMAT 320270 Reg Asset FAS 158 Pension Liab Adj SO 4,455 113 1,246 333 577 1,948 238 1
SCHMAT 320280 Reg Asset FAS 158 Post Retire Uab so (9,428) (239) (2,637) (704) (1,220) (4,124) (503) (2)
SCHMAT 320281 Reg Asset-Post-Retirement Settlement L SO 992 25 277 74 128 434 53 0
SCHMAT 415115 Reg Asset-UT STEP Pilot Programs Balan OTHER (12,041) (12,041)
SCHMAT 415251 Reg Asset-Low Carbon Energy Standards OTHER 1,518 1,518
SCHMAT 415252 Reg Asset-Distribution System Plan-O OTHER (1,214) (1,214)
SCHMAT 415261 Reg Asset-UT Wildland Fire Protection OTHER 1,502 1,502
SCHMAT 415262 Reg Asset-Wildfire Mitigation Account- OTHER 35 35
SCHMAT 415263 Reg Asset-Wildfire Damaged Asset-OR OR 68 68
SCHMAT 415264 Reg Asset-TB Flats-OR OTHER 2,159 2,159
SCHMAT 415270 Reg Asset-Electric Vehicle Charging In OTHER (1,164) (1,164)
SCHMAT 415301 Environmental Costs WA WA 713 713
SCHMAT 415305 Reg Asset-Cedar Springs II-OR OTHER 153 153
SCHMAT 415424 Contra Reg Asset-Deer Creek Abandonmen SE 5,926 83 1,531 423 933 2,605 350 1
SCHMAT 415426 Reg Asset-2020 GRC-Meters Replaced b OTHER 3,558 3,558
SCHMAT 415430 Reg Asset-CA-Transportation Electri OTHER 13 13
SCHMAT 415702 Reg Asset-Lake Side Uq. WYP 27 27
SCHMAT 415703 Goodnoe Hills Liquidation Damages-WY WYP 21 21
SCHMAT 415710 Reg Liability-WA-Accelerated Depred WA (17,418) (17,418)
SCHMAT 415728 Contra Reg Asset-Cholla U4 Closure-O OTHER (608) (6o8)
SCHMAT 415729 Contra Reg Asset-Cholla U4 Closure-U UT (158) (158)
SCHMAT 415730 Contra Reg Asset-Cholla U4 Closure-W WYP (411) (411)
SCHMAT 415734 Reg Asset-Cholla Unrecovered Plant-C CA 674 674
SCHMAT 415736 Reg Asset-Cholla Unrecovered Plant-W WYP 3,810 3,810
SCHMAT 415840 Reg Asset-Deferred OR Independent Evalua OTHER (86) (86)
SCHMAT 415841 Reg Asset-Emergency Service Programs- OTHER (10) (lo)
SCHMAT 415842 Reg Asset-Arrearage Payment Program(CAPP OTHER 227 227
SCHMAT 415843 Reg Asset-Arrearage Payment Program(CAPP OTHER (234) (234)
SCHMAT 415855 CA-January 2010 Storm Costs OTHER (20,735) (20,735)
SCHMAT 415857 ID-Deferred Overburden Costs OTHER 61 61
SCHMAT 415858 WY-Deferred Overburden Costs WYP 154 154
SCHMAT 415868 Reg Asset-UT-Solar Incentive Program OTHER 11,255 11,255
SCHMAT 415876 Deferred Excess Net PowerCosts-OR OTHER (146,342) (146,342)
SCHMAT 415881 Deferral of Renewable Energy Credit-UT OTHER (1,484) (1,484)
SCHMAT 415883 Deferral of Renewable Energy Credit-WY OTHER (891) (891)
SCHMAT 415926 Reg Liability-Depreciation Decrease- OTHER (2,791) (2,791)
SCHMAT 415938 Reg Asset-Carbon Plant Decommissioning CA (52) (52)
SCHMAT 415940 Reg Liability-Steam Decommissioning- CA 743 743
SCHMAT 415942 Reg Liability-Steam Decommissioning- WA 3,570 3,570
SCHMAT 425105 Reg Asset-OR Asset Sale Gain Giveback OTHER 995 995
SCHMAT 425360 Hermiston Swap SG 172 3 47 13 i 24 76 9 0
SCHMAT 425380 Idaho Customer Balancing Account I OTHER (334) (334)
SCHMAT 430100 Customer Service/Weatherization I OTHER (24,862) (24,862)
1 of 4

Rocky Mountain Power
Exhibit No.48 Page 224 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
�. E,
Schedule M(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct TARS Reg Alloc Fctr Total California Oregon Washington Wyoming Utah Idaho FERC Other
SCHMAT 505115 Sales&Use Tax Accrual SO (1,056) (27) (295) (79) (137) (462) (56) (o)
SCHMAT 505125 ACCRUED ROYALTIES SE 655 9 169 47 103 288 39 o
SCHMAT 505400 Bonus Liability SO (353) (9) (99) (26) (46) (154) (19) (o)
SCHMAT 505520 Bonus Accrual-PMI SE (28) (0) (7) (2) (4) (12) (2) (o)
SCHMAT 505600 Sick Leave Vacation&Personal Time SO 4,218 107 1,180 315 546 1,845 225 1
SCHMAT 505601 Sick Leave Accrual-PMI SE 1 0 0 0 0 0 o o
SCHMAT 505700 Accrued Retention Bonus SO (27) (1) (8) (2) (3) (12) (1) (0)
SCHMAT 605100 Trojan Decomissioning Costs TRO1D (384) (6) (103) (29) (55) (170) (21) (0)
SCHMAT 605710 Reverse Accrued Final Reclamation OTHER (143) (143)
SCHMAT 605715 Trapper Mine Contract Obligation SE (922) (13) (238) (66) (145) (405) (54) (o)
SCHMAT 610141 WA Rate Refunds OTHER (702) (702)
SCHMAT 610145 REG LIAB-DSM OTHER (3,774) (3,774)
SCHMAT 610150 REG LIABILITY-BRIDGER MINE ACCELERATED OR 3,635 3,635
SCHMAT 610155 Reg Liability-Plant Closure Cost-WA WA 1,356 1,356
SCHMAT 705240 CA Alternative Rate for Energy Pmgram(C OTHER (617) (617)
SCHMAT 705241 Reg Liability-CA California Alternativ OTHER (32) (32)
SCHMAT 705245 REG LIABILITY-OR DIRECT ACCESS 5 YEAR OTHER (1,637) (1,637)
SCHMAT 705263 Reg Liability-Sale of REC's-WA OTHER 73 73
SCHMAT 705266 Reg Liability-Energy Savings Assistanc OTHER 320 320
SCHMAT 705267 Reg Liability-WA Decoupling Mechanism OTHER 4,814 4,814
SCHMAT 705336 Reg Liability-Sale of Renewable Energy OTHER 1,081 1,081
SCHMAT 705340 Reg Liability-Excess Income Tax Deferr OTHER (306) (306)
SCHMAT 705344 Reg Liability-Excess Income Tax Deferr OTHER (1,625) (1,625)
SCHMAT 705345 Reg Liability-Excess Income Tax Deferr OTHER (651) (651)
SCHMAT 705352 Reg Liability-CA Klamath River Dams Re CA 1 1
SCHMAT 705400 Reg Liability-OR Injuries&Damages Re OR (1,062) (1,062)
SCHMAT 705410 Reg Liability-Cholla Decommissioning- CA 56 56
SCHMAT 705411 Reg Liability-Cholla Decommissioning- IDU (254) (254)
SCHMAT 705412 Reg Liability-Cholla Decommissioning- OR (1,120) (1,120)
SCHMAT 705413 Reg Liability-Cholla Decommissioning- UT (1,893) (1,893)
SCHMAT 705414 Reg Liability-Cholla Decommissioning- WYP (12) (12)
SCHMAT 705420 Reg Liability-CA GHG Allowance Revenue OTHER 2,159 2,159
SCHMAT 705425 Reg Liability-Bridger Mine Accelerated WA 2,549 2,549
SCHMAT 705450 Reg Liability-Property Insurance Reser CA (1,261) (1,261)
SCHMAT 705451 Reg Liability-OR Property Insurance Re OR 4,046 4,046
SCHMAT 705452 Reg Liability-Property Insurance Reser WA 116 116
SCHMAT 705453 Reg Liability-ID Property Insurance Re IDU (222) (222)
SCHMAT 705455 Reg Liability-WY Property Insurance Re WYP (944) (944)
SCHMAT 705511 Regulatory Liability-CA Deferred Extes OTHER (1,991) (1,991)
SCHMAT 705515 Regulatory Liability-OR Deferred Exces OTHER (4,022) (4,022)
SCHMAT 705531 Regulatory Liability-UT Solar Feed-in OTHER (12,258) (12,258)
SCHMAT 715105 MCI FOG Wire Lease SG (431) (6) (117) (33) (61) (191) (23) (0)
SCHMAT 720300 Pension/Retirement(Accrued/Prepaid) SO (425) (11) (119) (32) (55) (186) (23) (0)
SCHMAT 740100 Post Merger Loss-Reacquired Debt SNP 395 10 108 28 50 177 21 o
SCHMAT 910241 PMI Legal Reserve SE 13,432 188 3,470 959 1 2,114 5,905 793 3
SCHMAT 910245 Contra Receivable from]oint Owners SO 21 1 6 2 3 9 1 o
SCHMAT 910905 Bridger Coal Company Underground Mine Co SE 44 1 11 3 7 19 3 0
SCHMAT 920110 PMIWY Extraction Tax SE (3,054) (43) (789) (218) (481) (1,343) (180) (1)
SCHMAT 415936 REG ASSET-CARBON PLANT DECOMMISSIONING SG (746) (11) (202) (57) (105) (330) (40) (0)
SCHMAT 705261 Reg Liability-Sale of Renewable Energy OTHER 224 224
SCHMAT 705337 Reg Liability-Sale of Renewable Energy OTHER 122 122
SCHMAT Total 1,234,703 39,695 403,473 98,967 188,444 644,862 76,633 231 (210,288)
SCHMDP 1102051 TAX PERCENTAGE DEPLETION-DEDUCTION SE 5 0 1 0 1 2 0 0
SCHMDP Woo Preferred Dividend-PPL SNP 108 3 29 8 14 48 6 0
SCHMDP Total 112 3 31 8 14 50 6 0
SCHMDT 105122 Repair Deduction SG 207,622 3,062 56,253 15,816 29,177 92,024 11,240 5o
SCHMDT 105125 Tax Depreciation TAXDEPR 1,173,688 28,847 315,307 89,045 147,736 523,620 68,677 340
SCHMDT 105126 PMITax Depreciation SE 13,811 193 3,568 986 2,173 6,072 815 3
SCHMDT 105137 Capitalized Depreciation SO 11,229 284 3,141 838 1,453 4,911 599 2
SCHMDT 1051411 AFUDC-DEBT SNP 70,096 1,817 19,096 5,007 8,948 31,470 3,747 12
SCHMDT 1051412 SN AFUDC-Equity P 143,776 3,728 39,168 10,270 18,353 64,548 7,685 25
SCHMDT 105143 Basis Intangible Difference SNP 421 11 115 30 54 189 23 o
2 of

Rocky Mountain Power
Exhibit No.48 Page 225 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POMR.
Schedule M(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct TARS Reg Alloc Fctr Total California Oregon Washington Wyoming Utah Idaho FERC Other
SCHMDT 105152 Gain/(Loss)on Prop Dispositions GPS 25,374 642 7,098 1,894 3,284 11,098 1,353 4
SCHMDT 105175 Removal Cost(net of salvage) GPS 72,871 1,844 20,385 5,440 9,432 31,872 3,887 12
SCHMDT 105470 Book Gain/Loss on Land Sales GPS 1,936 49 542 145 251 847 103 0
SCHMDT 1102051 Tax Percentage Depletion-Deduction SE 15 0 4 1 2 7 1 o
SCHMDT 205025 PHI-Fuel Cost Adjustment SE (6,213) (87) (1,605) (444) (978) (2,732) (367) (1)
SCHMDT 205200 Coal Has Inventory Write-Off SNPD (89) (5) (24) (5) (8) (42) (4)
SCHMDT 205411 PMISEC 263A Adjustment SE (471) (7) (122) (34) (74) (207) (28) (0)
SCHMDT 210100 Prepaid Taxes-OR PUC OR 46 46
SCHMDT 210120 Prepaid Taxes-UT PUC UT 67 67
SCHMDT 210130 Prepaid Taxes-ID PUC IDU 19 19
SCHMDT 210175 Prepaid-FSA O&M-East SG (1,100) (16) (298) (84) (155) (487) (60) (0)
SCHMDT 210180 OTHER PREPAIDS SO 1,520 38 425 113 197 665 81 0
SCHMDT 210185 Prepaid Aircraft Maintenance Costs SG 84 1 23 6 12 37 5 0
SCHMDT 320279 Reg Liability-FAS 158 Post Retirement SO (6,132) (155) (1,715) (458) (794) (2,682) (327) (1)
SCHMDT 320286 Reg Asset-Pension Settlement-OR OTHER (654) (654)
SCHMDT 320287 Reg Asset-Pension Settlement-UT OTHER (5,229) (5,229)
SCHMDT 320288 Reg Asset-Pension Settlement-WY WYU (302) (302)
SCHMDT 415100 Reg Asset-WA Equity Advisory Group(CET OTHER 346 346
SCHMDT 415110 Def Reg Asset-Transmission Srvc Deposit SG (726) (11) (197) (55) (102) (322) (39) (0)
SCHMDT 415200 REG ASSET-OR TRANSPORTATION ELECTRIFIC OTHER (2,035) (2,035)
SCHMDT 415255 Reg Asset-WY Wind Test Energy Deferral WYU (8) (8)
SCHMDT 415260 Reg Asset-Fire Risk Mitigation-CA OTHER 4,431 4,431
SCHMDT 415300 Hazardous Waste Clean-up Costs SO 29,375 743 8,217 2,193 3,802 12,848 1,567 5
SCHMDT 415410 Reg Asset-Energy West Mining SE 713 10 184 51 112 314 42 o
SCHMDT 415411 ContraRA DeerCreekAband CA CA (12) (12)
SCHMDT 415412 ContraRA DeerCreekAband ID IDU 955 955
SCHMDT 415413 ContraRA DeerCreekAband OR OR 3,991 3,991
SCHMDT 415415 ContraiRA DeerCreekAband WA WA (4) (4)
SCHMDT 415416 ContraRA DeerCreekAband WY WYU (347) (347)
SCHMDT 415431 Reg Asset-WA Transportation Electrifc OTHER 217 217
SCHMDT 415440 Reg Asset-Low Income Bill Discount-O OTHER 7,068 7,068
SCHMDT 415441 Reg Asset-Utility Community Advisory G OTHER (21) (21)
SCHMDT 415445 Reg Asset-Klamath Unrecovered Plant& SG (1,101) (16) (298) (84) (155) (488) (so) (0)
SCHMDT 415520 Reg Asset-WA Decoupling Mechanism OTHER (7,019) (7,019)
SCHMDT 415533 Reg Asset-GRC Memo Account-CA CA 16,512 16,512
SCHMDT 415655 CA GHG Allowance OTHER 788 788
SCHMDT 415675 Reg Asset-UT-Deferred Stock Redempti OTHER (83) (83)
SCHMDT 415676 Reg Asset-WY-Deferred Stock Redempti OTHER (28) (28)
SCHMDT 415677 Reg Asset-Pref Stock Redemp Loss WA OTHER (13) (13)
SCHMDT 415680 Deferred Intervenor Funding Grants-OR OTHER (340) (340)
SCHMDT 415681 Reg Asset-Defer Intervenor Funding Gran OTHER 300 300
SCHMDT 415701 CA Deferred Intervenor Funding OTHER 16 16
SCHMDT 415720 Reg Asset-Community Solar-OR OTHER 178 178
SCHMDT 415815 Insurance Reserve SO 120,287 3,043 33,648 8,979 1 15,570 52,611 6,415 1 20
SCHMDT 415833 Reg Asset-Pension Settlement-CA OTHER (15) (15)
SCHMDT 415862 Reg Asset-CA Mobile Home Park Conversi OTHER (17) (17)
SCHMDT 415863 Reg Asset-UT Subscriber Solar Program UT (22) (22)
SCHMDT 415866 Reg Asset-OR Solar Feed-in Tariff OTHER (1,002) (1,002)
SCHMDT 415870 CA Def Excess NPC OTHER 10,766 10,766
SCHMDT 415874 Deferred Excess Net Power Costs-WY 08 OTHER 66,356 66,356
SCHMDT 415875 Deferred Excess Net Power Costs-UT OTHER 252,436 252,436
SCHMDT 415878 REG ASSET-UT LIQUIDATED DAMAGES NAUGHT UT (35) (35)
SCHMDT 415879 Reg Asset-WY Liquidation Damages N2 WYP (6) (6)
SCHMDT 415882 Deferral of Renewable Energy Credit-WA OTHER (460) (460)
SCHMDT 415885 Reg Asset-Noncurrent Reclass-Other OTHER 73 73
SCHMDT 415892 Deferred Excess Net Power Costs-ID 09 OTHER 26,907 26,907
SCHMDT 415906 Reg Asset-REC Sales Deferral-OR-No OTHER 145 145
SCHMDT 415920 Reg Asset-Depreciation Increase-ID IDU (3,485) (3,485)
SCHMDT 415921 Reg Asset-Depreciation Increase-UT UT (128) (128)
SCHMDT 415922 Reg Asset-Depreciation Increase-WY WYP (442) (442)
SCHMDT 415924 Reg Asset-Carbon Unrecovered Plant-U UT 5,001 5,001
SCHMDT 415929 Reg Asset-Carbon Decommissioning-CA I CA (29) (29)
3 of

Rocky Mountain Power
Exhibit No.48 Page 226 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
�. E,
Schedule M(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct TARS Reg Alloc Fctr Total California Oregon Washington Wyoming Utah Idaho FERC Other
SCHMDT 415933 Reg Liability-Contra-Carbon Decommis IDU (2,775) (2,775)
SCHMDT 415934 Reg Liability-Contra-Carbon Decommis UT (17,054) (17,054)
SCHMDT 415935 Reg Liability-Contra-Carbon Decommis WVP (5,669) (51669)
SCHMDT 415943 Reg Asset-Covid-19 Bill Assistance Pro OTHER (2,720) (2,720)
SCHMDT 425215 Unearned Joint Use Pole Contact Revenue SNPD (783) (43) (212) (48) (72) (370) (39)
SCHMDT 430110 Reg Asset balance reclass OTHER (3,774) (3,774)
SCHMDT 430112 Reg Asset-Other-Balance Reclass OTHER 5,573 5,573
SCHMDT 505510 Vacation Accrual-PMI SE (1) (0) (0) (0) (0) (0) (0) (0)
SCHMDT 605103 ARO/Reg Diff-Trojan-WA WA (18) (18)
SCHMDT 610100 PMIDEVT COST AMORT SE (330) (5) (85) (24) (52) (145) (19) (0)
SCHMDT 6101001 AMORT NOPAS 99-00 RAR SO 12 0 3 1 2 5 1 0
SCHMDT 610111 Bridger Coal Company Gain/Loss on Assets SE 258 4 67 18 41 113 15 0
SCHMDT 610114 PHI EITF Pre Stripping Costs SE (242) (3) (63) (17) (38) (106) (14) (0)
SCHMDT 610146 OR Reg Asset/Liability Consolidation OR 22 22
SCHMDT 705265 Reg Liab-OR Energy Conservation Charge OTHER 1,154 1,154
SCHMDT 705454 Reg Liability-UT Property Insurance Re UT 2,860 2,860
SCHMDT 705755 Reg Liability-Non current Reclass-Ot OTHER (73) (73)
SCHMDT 715295 Reg Liability-Fly Ash-OR OTHER 1,054 1,054
SCHMDT 715296 Reg Liability-Fly Ash-WA OTHER (3,400) (3,400)
SCHMDT 720200 Deferred Comp Plan Benefts-PPL SO (145) (4) (41) (11) (19) (63) (8) (0)
SCHMDT 720500 Severance Accrual SO 544 14 152 41 70 238 29 0
SCHMDT 720805 FAS 158-Funded Pension Asset SO 11,404 289 3,190 851 1,476 4,988 608 2
SCHMDT 720815 FAS 158 Post Retirement Liability SO 1,029 26 288 77 133 450 55 0
SCHMDT 910530 Injuries and Damages Reserve SO (1,311,945) (33,195) (366,996) (97,933) (169,818) (573,813) (69,971) (219)
SCHMDT Total 906,847 27,570 143,277 42,585 63,242 248,157 30,724 254 350,922
Grand Total 2,144,484 67,339 547,968 141,771 252,067 894,305 107,514 485 140,635
4of4

Rocky Mountain Power
Exhibit No.48 Page 227 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY
POW R.MOUNTAIN
A DIVISION OF PACIFICONP
Interest Expense&Renewable Energy Tax Credits
Twelve Months Ended-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
PrimaryAccount Secondai Alloc Total California Oregon Washington Wyoming Utah Idaho FERC Other
4091000 310310 Renewable Electricity Production Tax Cre SG (179,653) (2,649) (48,675) (13,686) (25,247) (79,627) (9,726) (43) -
4091000 310312 Mining Rescue Training Credit-Energy W SE - - - - - - - -
4091000 310313 Mining Rescue Training Credit-PMI SE - - - - - - - -
4091000 310315 Investment Tax Credit-Solar Arrays SG - - - - - - - -
4091000 310318 Research and Experimentation Credits SO - - - - - - - -
4091000 600600 Fuel Tax Credit SE (14) (0) (4) (1) (2) (6) (1) (0) -
4091000 900900 Foreign Tax Credit SO (44) (1) (12) (3) (6) (19) (2) (0) -
4091000 Total (179,711) (2,651) (48,691) (13,690) (25,255) (79,652) (9,729) (43) -
4191000 0 AFUDC-EQUITY SNP (144,059) (3,735) (39,245) (10,290) (18,389) (64,676) (7,700) (25) -
4191000 Total (144,059) (3,735) (39,245) (10,290) (18,389) (64,676) (7,700) (25) -
4270000 585001 INTEREST EXPENSE-LONG-TERM DEBT-FMBS SNP 464,879 12,052 126,643 33,206 59,341 208,708 24,849 79 -
4270000 585002 INTEREST EXPENSE-LONG-TERM DEBT-MTNS SNP 13,399 347 3,650 957 1,710 6,015 716 2 -
4270000 585004 INTEREST EXPENSE-LT DEBT-PCRBS VARIA SNP 7,782 202 2,120 556 993 3,494 416 1 -
4270000 585005 INTEREST EXPENSE-LT DEBT-PCRB FEES& SNP 743 19 203 53 95 334 40 0 -
4270000 Total 486,803 12,621 132,616 34,772 62,139 218,551 26,020 83 -
4280000 586160 AMORTIZATION-DEBT DISCOUNT SNP 1,349 35 367 96 172 606 72 0 -
4280000 586170 AMORTIZATION-DEBT ISSUANCE EXP SNP 3,520 91 959 251 449 1,581 188 1 -
4280000 Total 4,869 126 1,327 348 622 2,186 260 1 -
4281000 586190 AMORTIZATION-LOSS ON REQACQUIRED DEBT SNP 395 10 108 28 50 177 21 0 -
4281000 Total 395 30 108 28 50 177 21 0 -
4290000 586180 AMORTIZATION-DEBT PREMIUM/GAIN SNP (0) (0) (0) (0) (0) (0) (0) (0) -
4290000 Total (0) (0) (0) (0) (0) (0) (0) (0) -
4310000 0 4310000/0 SNP 44,978 1,166 12,253 3,213 5,741 20,193 2,404 8 -
4310000 570019 Federal uncertain tax position int incom SNP (18) (0) (5) (1) (2) (8) (1) (0) -
4310000 575039 State uncertain tax position int income SNP (2) (0) (1) (0) (0) (1) (0) (0) -
4310000 575059 Current state tax interest income SNP (0) (0) (0) (0) (0) (0) (0) (0) -
4310000 Total 44,958 1,166 12,248 3,211 5,739 20,184 2,403 8 -
4313000 0 INTEREST EXPENSE ON REG LIABILITIES SNP 7,562 196 2,060 540 965 3,395 404 1 -
4313000 Total 7,562 196 2,060 540 965 3,395 404 1 -
4320000 585800 INTEREST CAPITALIZED(SEE OTH INCOME) SNP (71,032) (1,842) (19,351) (5,074) (9,067) (31,890) (3,797) (12) 7
4320000 585860 INTEREST EXPENSE-AFUDC MANUAL AD] SNP 798 21 217 57 102 358 43 0 -
4320000 Total (70,234) (1,821) (19,133) (5,017) (8,965) (31,532) (3,754) (12) -
Grand Total 150,583 5,913 41,288 1 9,903 16,907 1 68,634 7,926 1 13 -
1 Of 1

Rocky Mountain Power
Exhibit No.48 Page 228 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B7m D . I .T. EXPENSE AND
I .T. C . ADJUSTMENT

Rocky Mountain Power
Exhibit No.48 Page 229 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IN1111-ol-F-P
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Expense(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACCt 1ARS Reg AIIGc Fctr Total I Calif Oregon Waah Wyoming Utah Idaho FERC Other
4101000 100105 190FAS 109 DEF TAX LIAB WA-NUTIL WA
4101000 105101 Capitalized Labor Cost for Powertax Inpu SO
4101000 105121 282PMI Book Depreciation SE
4101000 105122 Repair Deduction SG 51,047 753 13,831 3,889 7,174 22,625 2,764 12
4101000 105125 Tax Depreciation TAXDEPR 288,570 7,092 77,523 21,893 36,323 128,740 16,885 84
4101000 105126 282DIT PMIDepreciation-Tax SE 3,396 47 877 242 534 1,493 200 1
4101000 105137 Capitalized Depreciation SO 2,761 70 772 206 357 1,208 147 0
4101000 105141 AFUDC Debt SNP 17,234 447 4,695 1,231 2,200 7,737 921 3
4101000 1051411 AFUDC Equity SNP 35,350 916 9,630 2,525 4,512 15,870 1,889 6
4101000 105143 282Basis Intangible Difference SNP 104 3 28 7 13 46 6 0
4101000 105147 Sec 1031 Like Kind Exchange SO
4101000 105148 Mine Safety Sec.179E Election-PPW SE
4101000 105149 Mine Safety Sec.179E Election-PMI SE
4101000 105150 CWIP Adjustment-PMI SE
4101000 105152 Gain/(Loss)on Prop.Disposition GPS 6,239 158 1,745 466 808 2,729 333 1
4101000 105153 Contract Liability Basis Adjustment-Che SG
4101000 105165 Coal Mine Development SE
4101000 105170 Coal Mine Extension SE
4101000 105171 PMI Coal Mine Extension Costs SE
4101000 105175 Cost of Removal GPS 17,917 453 5,012 1,337 2,319 7,836 956 3
4101000 1052203 Cholla SHL NOPA(Lease Amortization) SG
4101000 105470 282Book Gain/Loss on Land Sales GPS 476 12 133 36 62 208 25 0
4101000 110200 IGC Tax Percentage Depletion Deduct SE
4101000 110205 SRC Tax Percentage Depletion Deduct SE
4101000 1102051 Tax Percentage Depletion-Deduction(BI SE 4 0 1 0 1 2 0 0
4101000 120105 Willow Wind Account Receivable WA
4101000 205025 PMI-Fuel Cost Adjustment SE (1,528) (21) (395) (109) (240) (672) (90) (0)
4101000 205200 M&S INVENTORY WRITE-OFF SNPD (22) (1) (6) (1) (2) (Io) (1)
4101000 205205 Inventory Reserve-PMI SE
4101000 205411 190PMISec263A SE (116) (2) (30) (8) (18) (51) (7) (0)
4101000 210100 283OR PUC Prepaid Taxes OR 11 11
4101000 210120 283UT PUC Prepaid Taxes UT 16 16
4101000 210130 283ID PUC Prepaid Taxes IDU 5 5
4101000 210140 283WY PSC Prepaid Taxes wYP
4101000 210170 Prepaid-FSA O&M-West SG
4101000 210175 Prepaid-FSA O&M-East SG (270) (4) (73) (21) (38) (120) (15) (0)
4101000 210180 283Prepald Membership Fees-EEI WSCC SO 374 9 105 28 48 163 20 0
4101000 210185 Prepaid Aircraft Maintenance Costs SG 21 0 6 2 3 9 1 0
4101000 210190 Prepaid Water Rights SG 0 0 0 0 0 0 0 0
4101000 210195 Prepaid Surety Bond Costs SO
4101000 287396 Regulatory Liabilities-Interim Provisi OTHER
4101000 287616 Regulatory Assets-Interim Provisions OTHER
4101000 320210 190R&E Expense Sec174 Deduction SO
4101000 320271 Contra Reg Asset-Pension Plan CTG SO
4101000 320279 Reg Liability-FAS 158 Post Retirement SO (1,508) (38) (422) (113) (195) (659) (so) (0)
4101000 320286 Reg Asset-Pension Settlement-OR OTHER (161) (161)
4101000 320287 Reg Asset-Pension Settlement-UT OTHER (1,286) (1,286)
4101000 320288 Reg Asset-Pension Settlement-WY wYU (74) (74)
4101000 320290 LT Prepaid IBEW 57 Pension Contribution OTHER
4101000 320291 Prepaid IBEw 57 Pension Contribution-C OTHER
4101000 415100 Reg Asset-WA Equity Advisory Group(CET OTHER 85 85
4101000 415110 190DEF REG ASSET-TRANSM SVC DEPOSIT SG (179) (3) (48) (14) (25) (79) (Io) (0)
4101000 415120 190DEF REG ASSET-FOOTE CREEK CONTRACT SG
4101000 415200 REG ASSET-OR TRANSPORTATION ELECTRIFIC OTHER (5o0) (500)
4101000 415255 Reg Asset-WY Wind Test Energy Deferral WYU (2) (2)
4101000 415260 Reg Asset-Fire Risk Mitigation-CA OTHER 1,089 1,089
4101000 415300 283Hazardous Waste/Environmental Cleanup SO 7,222 183 2,020 539 935 3,159 385 1
4101000 415406 Reg Asset Utah ECAM OTHER
4101000 415410 Reg Asset-Energy West Mining SE 175 2 45 13 28 77 10 0
4101000 415411 Contra RA DeerCreekAband CA CA (3) (3)
4101000 415412 Contra RA DeerCreekAband ID Lou235 235
4101000 415413 Contra RA DeerCreekAband OR OR 981 981
1 Of 8

Rocky Mountain Power
Exhibit No.48 Page 230 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IN1111—ol—Floonp
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Expense(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct 1ARS Reg AIIGc Fctr Total Calif Oregon Waah Wyoming Utah Idaho FERC Other
4101000 415414 Contra RA DeerCmekAband UT UT
4101000 415415 Contra RA DeerCreekAband WA WA (1) (1)
4101000 415416 Contra RA DeerCreekAband WY WYU (85) (85)
4101000 415417 Contra RA UMWA Pension CA OTHER
4101000 415418 Contra RA UMWA Pension ID OTHER
4101000 415419 Contra RA UMWA Pension OR OTHER
4101000 415420 Contra RA UMWA Pension UT OTHER
4101000 415421 Contra RA UMWA Pension WA OTHER
4101000 415422 Contra RA UMWA Pension WY OTHER
4101000 415431 Reg Asset-WA Transportation Electrific OTHER 53 53
4101000 415440 Reg Asset-Low Income BIII Discount-0 OTHER 1,738 1,738
4101000 415441 Reg Asset-Utility Community Advisory G OTHER (5) (5)
4101000 415445 Reg Asset-Klamath Unrecovered Plant& SG (271) (4) (73) (21) (38) (120) (15) (0)
4101000 415501 Cholla Pit Transact Costs-APS Amort-I IDU
4101000 415502 Cholla Pit Transact Costs-APS Amort-O OR
4101000 415520 Reg Asset-WA Decoupling Mechanism OTHER (1,726) (1,726)
4101000 415530 Reg Asset-ID 2017 Protocol-MSP Defer IDU
4101000 415531 Reg Asset-UT 2017 Protocol-MSP Defer UT
4101000 415532 Reg Asset-WY 2017 Protocol-MSP Defer WYP
4101000 415533 Reg Asset-GRC Memo Account-CA CA 4,060 4,060
4101000 415545 Reg Asset-WA Merwin Project OTHER
4101000 415585 Reg Asset-OR Sch 203-Black Cap OTHER
4101000 415655 CA GHG Allowance OTHER 194 194
4101000 415675 Reg Asset-UT-Deferred Stock Redempti OTHER (20) (20)
4101000 415676 Reg Asset-WY-Deferred Stock Redemptl OTHER (7) (7)
4101000 415677 Reg Asset-Pref Stock Redemp Loss WA OTHER (3) (3)
4101000 415680 190Def Intervenor Funding Grants-OR OTHER (84) (84)
4101000 415681 Reg Asset-Defer Intervenor Funding Gran OTHER 74 74
4101000 415700 190Reg Liabs BPA balancing accounts-OR OTHER
4101000 415701 CA Deferred Intervenor Funding OTHER 4 4
4101000 415720 Reg Asset-Community Solar-OR OTHER 44 44
4101000 415755 Reg Asset-Major Mtc Exp-Colstrip U4 WA
4101000 415815 Insurance Reserve SO 29,575 748 8,273 2,208 3,828 12,935 1,577 5
4101000 415820 Contra Pension Reg Asset MMT&CTG OR OR
4101000 415821 Contra Pension Reg Asset MMT&CTG WY WYP
4101000 415823 Contra Pension Reg Asset CTG-UT UT
4101000 415824 Contra Pension Reg Asset MMT&CTG CA CA
4101000 415825 Contra Pension Reg Asset CTG-WA WA
4101000 415833 Reg Asset-Pension Settlement-CA OTHER (4) (4)
4101000 415845 Reg Asset-OR Sch 94 Distribution Safet OTHER
4101000 415850 Unrecovered Plant Powerdale SG
4101000 415851 Powerdale Hydro Decom Reg Asset-CA CA
4101000 415862 Reg Asset-CA Mobile Home Park Conversl OTHER (4) (4)
4101000 415863 Reg Asset-UT Subscriber Solar Program UT (6) (6)
4101000 415866 Reg Asset-OR Solar Feed-in Tariff OTHER (246) (246)
4101000 415869 Reg Asset-CA Deferred Net Power Costs OTHER
4101000 415870 Deferred Excess Net Power Costs CA OTHER 2,647 2,647
4101000 415874 Deferred Excess Net Power Costs-WY 09 OTHER 16,315 16,315
4101000 415875 Deferred Excess Net Power Costs-UT OTHER 62,065 62,065
4101000 415878 REG ASSET-UT LIQUIDATED DAMAGES NAUGHT UT (9) (9)
4101000 415879 Reg Asset-WY Liquidation Damages N2 WYP (1) (1)
4101000 415882 Deferral of Renewable Energy Credit-WA OTHER (113) (113)
4101000 415884 Reg Asset-Current Reclass-Other OTHER
4101000 415885 Reg Asset-Noncurrent Reclass-Other OTHER 18 18
4101000 415886 Reg Asset-ID Deferred Excess Net Power OTHER
4101000 415888 Reg Asset-UT Deferred Excess Net Power OTHER
4101000 415892 Deferred Excess Net Power Costs-ID 09 OTHER 6,616 6,616
4101000 415894 Reg Asset-REC Sales Deferral-CA-No OTHER
4101000 415900 OR SB 408 Recovery OTHER
4101000 415901 Reg Asset-WY Deferred Excess Net Power 1 OTHER
4101000 415903 Reg Asset_REC Sales Deferral-WA OTHER
4101000 1415904 Reg Asset-WY REC's in Rates-Current OTHER
2 of8

Rocky Mountain Power
Exhibit No.48 Page 231 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IN1111-ol-1conp
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Expense(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct 1ARS Reg Alloc Fctr Total calif Oregon Waah Wyoming Utah Idaho FERC Other
4101000 415905 Reg Asset-OR REC's In Rates-Current OTHER
4101000 415906 Reg Asset-REC Sales Deferral-OR-No OTHER 36 36
4101000 415907 Reg Asset-CA Solar Feed-In Tariff-Cu OTHER
4101000 415908 Reg Asset-OR Solar Feed-In Tariff-Cu OTHER
4101000 415910 Reg Asset-Naughton Unit#3 Costs OTHER
4101000 415917 Reg Asset-Naughton Unit#3 Costs-CA OTHER
4101000 415918 Reg Asset-RPS Compliance Purchases OTHER
4101000 415920 Reg Asset-Depreciation Increase-ID IDU (857) (857)
4101000 415921 Reg Asset-Depreciation Increase-UT UT (31) (31)
4101000 415922 Reg Asset-Depreciation Increase-WY WYP (309) aw
4101000 415923 Reg Asset-Carbon Unrecovered Plant-I IDU
4101000 415924 Reg Asset-Carbon Unrecovered Plant-U UT 1,230 1,230
4101000 415925 Reg Asset-Carbon Unrecovered Plant-W WYP
4101000 415929 Reg Asset-Carbon Decommissioning-CA CA (7) (7)
4101000 415930 Reg Asset-Carbon Decommissioning-ID IDU
4101000 415931 Reg Asset-Carbon Decommissioning-UT UT
4101000 415932 Reg Asset-Carbon Decommissioning-WY WYP
4101000 415933 Reg Liability-Contra-Carbon Decommis IDU (682) (682)
4101000 415934 Reg Liability-Contra-Carbon Decommis UT (4,193) (4,193)
4101000 415935 Reg Liability-Contra-Carbon Decommis WYP (1,394) (1,394)
4101000 415936 REG ASSET-CARBON PLANT DECOMMISSIONING SG (183) (3) (so) (14) (26) (81) (10) (0)
4101000 415943 Reg Asset-Covid-19 Bill Assistance Pro OTHER (669) (669)
4101000 415944 Reg Asset-Covid-19 BIII Assistance Pro OTHER
4101000 425100 190Deferred Regulatory Expense-IDU IDU
4101000 425102 Reg Asset-CA GreenHouse Gas Allowance OTHER
4101000 1 425103 Reg Asset-Other Regulatory Assets-Cu OTHER
4101000 425104 Reg Asset-OR Asset Sale Gain Giveback OTHER
4101000 425215 283Unearned Joint Use Pole Contact Revnu SNPD (192) (10) (52) (12) (18) (91) (10)
4101000 425225 Duke/Hermiston Contract Renegotiation SG
4101000 425295 BRA Conservation Rate Credit SG
4101000 425400 UT Kalamath Relicensing Costs OTHER
4101000 430110 Reg Asset Balance Reclass OTHER (928) (928)
4101000 430111 Reg Assets-SB 1149 Balance Reclass OTHER
4101000 430112 Reg Asset-Other-Balance Reclass OTHER 1,370 1,370
4101000 430113 Reg Asset-Def NPC Balance Reclass OTHER
4101000 505510 190PMI Vacation/Bonus SE (0) (0) (0) (0) (0) (0) (0) (0)
4101000 505600 190Vacation Slckleave&PT Accrual so
4101000 605101 Trojan Decommissioning Costs-WA WA
4101000 605102 Trojan Decommissioning Costs-OR OR
4101000 605103 ARO/Reg Diff-Trojan-WA WA (4) (4)
4101000 610100 283PMI AMORT DEVELOPMENT SE (81) (1) (21) (6) (13) (36) (5) (0)
4101000 6101001 190NOPA 103-99-00 RAR SO 3 0 1 0 0 1 0 0
4101000 610111 283PMI SALE OF ASSETS SE 63 1 16 5 10 28 4 0
4101000 1 610114 PMI EITF Pre stripping Cost SE (60) (1) (15) (4) (9) (26) (4) (0)
4101000 610146 190OR Reg Asset/Liability Consol OR 5 5
4101000 705200 190OR Gain on Sale of Halsey-OR OTHER
4101000 705210 190Property Insurance SO
4101000 705261 Reg Liability-Sale of Renewable Energy OTHER 55 55
4101000 705265 Reg Liab-OR Energy Conservation Charge OTHER 284 284
4101000 705300 Reg.Liability-Deferred Benefit—Arch 5 SE
4101000 705305 Reg Liability-CA Gain on Sale of Asset CA
4101000 705337 Reg Liability-Sale of Renewable Energy OTHER 30 30
4101000 705454 Reg Liability-UT Property Insurance Re UT 703 703
4101000 705534 Regulatory Liability-OR Asset Sale Gal OTHER
4101000 705537 Regulatory Liability-Other Reg Llabill OTHER
4101000 705700 Reg Liability-Current Reclass-Other OTHER
4101000 705755 1 Reg Liability-Non current Reclass-Ot OTHER (18) (18)
4101000 715295 Reg Liability-Fly Ash-OR OTHER 259 259
4101000 715296 Reg Liability-Fly Ash-WA OTHER (836) (836)
4101000 715800 190Redding Contract SG
4101000 720200 190Deferred Compensation Payout SO (36) (1) (to) (3) (5) (16) (2) (0)
4101000 720300 190Pension/Retirement(Accrued/Prepaid) SO
3of8

Rocky Mountain Power
Exhibit No.48 Page 232 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IN1111-ol-Floonp
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Expense(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct 3ARS Reg Alloc Fctr Total Calif Oregon Waah Wyoming Utah Idaho FERC Other
4101000 720500 190Severance SO 134 3 37 10 17 59 7 0
4101000 720800 190FAS 158 Pension Liability SO
4101000 720805 FAS 158-Funded Pension Asset So 2,804 71 784 209 363 1,226 150 0
4101000 720810 190FAS 158 Post Retirement Liability SO
4101000 720815 FAS 158 Post Retirement Liability SO 253 6 71 19 33 111 13 0
4101000 910530 190In)unes&Damages So (322,563) (8,161) (90,232) (24,078) (41,753) (141,081) (17,204) (54)
4101000 910560 283SMUD Revenue Imputation-UT Reg Liab OTHER
4101000 Total 222,865 6,776 35,177 10,456 15,523 60,932 7,544 62 86,365
4111000 100105 283FAS 109 Def Tax Liab WA-NUTIL OTHER
4111000 105100 190CAPIfALIZED LABOR COSTS So (191) (5) (54) (14) (25) (84) (10) (0)
4111000 105112 Non-Protected PP&E EDIT-UT UT
4111000 1051151 Depreciation Flow-Through-CA CA (633) (633)
4111000 10511510 Def In Tax Exp-Effects Ratemaking-Assets SG (9,522) (140) (2,580) (725) (1,338) (4,220) (515) (2)
4111000 10511511 Def In Tax Exp,Effects Ratemaking-AssetS SG 966 14 262 74 136 428 52 0
4111000 10511512 Def In Tax Exp-Effects Ratemaking-AssetS SG 388 6 105 30 55 172 21 0
4111000 10511513 Def In Tax Exp,Effects Ratemaking-Assets SO (627) (16) (175) (47) (81) (274) (33) (0)
4111000 1051152 Depreciation Flow-Through-FERC FERC
4111000 1051153 Depreciation Flow-Through-ID IDU (1,090) (1,090)
4111000 1051154 Depreciation Flow-Through-OR OR (5,302) (5,302)
4111000 1051155 Depreciation Flow-Through-OTHER OTHER (5) (5)
4111000 1051156 Depreciation Flow-Through-UT UT (9,619) (9,619)
4111000 1051157 Depreciation Flow-Through-WA WA (1,128) (1,128)
4111000 1051158 Depreciation Flow-Through-WYP WYP (2,402) (2,402)
4111000 1051159 Depreclatlon Flow-Through-WYU WYU
4111000 1051171 Protected PP&E EDIT-PMI-CA-Fed Onl CA (5) (5)
4111000 1051172 Protected PP&E EDIT-PMI-UFERC-Fed FERC to) (0)
4111000 1051173 Protected PP&E EDIT-PMI-ID-Fed ON IDU (20) (20)
4111000 1051174 Protected PP&E EDIT-PMI-OR-Fed Onl OR (78) (78)
4111000 1051175 Protected PP&E EDIT-PMI-UT-Fed Onl UT (133) (133)
4111000 1051176 Protected PP&E EDIT-PMI-WA-Fed Onl WA (71) (71)
4111000 1051177 Protected PP&E EDIT-PMI-WYP-Fed On wYP (52) (52)
4111000 105120 Book Depreciation SCHMDEXP (267,560) (6,113) (73,372) (20,393) (36,088) (118,864) (14,479) (49)
4111000 105121 282DIT PMIDepreciation-Book SE (1,421) (20) (367) (101) (224) (625) (84) (0)
4111000 105123 Sec 481a Adj-Repair Deduction SG
4111000 105130 CIAC CIAO (44,244) (2,408) (11,968) (2,708) (4,046) (20,915) (2,199)
4111000 105140 Highway Relocation SNPD (750) (41) (203) (46) (69) (355) (37)
4111000 105142 Avoided Costs SNP (36,199) (938) (9,861) (2,586) (4,621) (16,252) (1,935) (6)
4111000 105146 Capitalization of Test Energy SG (128) (2) (35) (to) (18) (57) (7) (0)
4111000 105220 282CHOLLA TAX LEASE SG
4111000 105271 Def In Tax Exp-Other Property Flowthro CA (398) (398)
4111000 105272 Def In Tax Exp-Other Property Flowthro IDU (229) (229)
4111000 105273 Def In Tax Exp-Other Property Flowthro OR 940 940
4111000 105274 Def In Tax Exp-Other Property Flowthro UT 1,990 1,990
4111000 105275 Def In Tax Exp-Other Property Flowthro WA (1,110) (1,110)
4111000 105276 Def In Tax Exp-Other Property Flowthro wYP (1,249) (1,249)
4111000 105471 UT Kalamath Relicensing Costs OTHER
4111000 110100 283BOOK COST DEPLETION ADDBACK SE
4111000 205100 19000AL PILE INVENTORY SE
4111000 205210 ERC(Emission Reduction Credit)Impairme SE
4111000 210200 283Prepald Taxes-Property Taxes GPS 639 16 179 48 83 279 34 0
4111000 220100 190Bad Debt Allowance BADDEBT (2,916) (167) (1,307) (530) (141) (728) (43)
4111000 2874941 190Idah.ITC Credits SO
4111000 1 320270 Reg Asset FAS 158 Pension Liab So (1,095) (28) (306) (82) (142) (479) (58) (0)
4111000 320280 Reg Asset FAS 158 Post Retire Liab SO 2,318 59 648 173 300 1,014 124 0
4111000 320281 Reg Asset-Post-Retirement Settlement L So (244) (6) (68) (18) (32) (107) (13) (0)
4111000 320282 Reg Asset-Post-Retirement Settlement L UT
4111000 320283 Reg Asset-Post-Retirement Settlement L WYU
4111000 415115 Reg Asset-UT STEP Pilot Programs Balan OTHER 2,961 2,961
4111000 415251 Reg Asset-Low Carbon Energy Standards OTHER (373) (373)
4111000 415252 Reg Asset-Distribution System Plan-O OTHER 298 298
4111000 415261 Reg Asset-UT Wildland Fire Protection OTHER (369) (369)
4111000 415262 Reg Asset-Wildfire Mitigation Account- OTHER (9) (9)
4 of8

Rocky Mountain Power
Exhibit No.48 Page 233 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IN1111—ol—Floonp
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Expense(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct 1ARS Reg AIIGc Fctr Total calif Oregon Waah Wyoming Utah Idaho FERC Other
4111000 415263 Reg Asset-Wildfire Damaged Asset-OR OR (17) (17)
4111000 415264 Reg Asset-TB Flats-OR OTHER (531) (531)
4111000 415270 Reg Asset-Electric Vehicle Charging In OTHER 286 286
4111000 415301 190Hazardous Waste/Environmental-WA WA (175) (175)
4111000 415305 Reg Asset-Cedar Springs II-OR OTHER (38) (38)
4111000 415406 Reg Asset Utah ECAM OTHER
4111000 415423 Contra PP&E Deer Creek SE
4111000 415424 Contra Reg Asset-Deer Creek Abandonmen SE (1,457) (20) (376) (104) (229) (641) (86) (0)
4111000 415425 Contra Reg Asset-UMWA Pension OTHER
4111000 415426 Reg Asset-2020 GRC-Meters Replaced b OTHER (875) (875)
4111000 415430 Reg Asset-CA-Transportation Electri OTHER (3) (3)
4111000 415500 283Cholla Pit Trans-APS Amort SGCT
4111000 415510 283WA DISALLOWED COLSTRIP*3 WRITE-OFF WA
4111000 415645 RA-OR OCAT Expense Deferral OTHER (82) (82)
4111000 415702 REG ASSET-LAKE SIDE LIQ-WY WYP (7) (7)
4111000 415703 Goodnoe Hills Liquidation Damages-WY WYP (5) (5)
4111000 415704 Reg Liablllty-Tax Revenue Adjustment- UT
4111000 415705 Reg Liability-Tax Revenue Adjustment- WYP
4111000 415710 Reg Liability-WA-Accelerated Depred WA 4,283 4,283
4111000 415723 Reg Asset-Cholla U4-O&M Depreciation IDU
4111000 415724 Deferred Income Tax Expense v Cholla U4 SG
4111000 415728 Contra Reg Asset-Cholla U4 Closure-O OTHER 149 149
4111000 415729 Contra Reg Asset-Cholla U4 Closure-U UT 39 39
4111000 415730 Contra Reg Asset-Cholla U4 Closure-W WYP 101 101
4111000 415734 Reg Asset-Cholla Unrecovered Plant-C CA (166) (166)
4111000 1 415736 Reg Asset-Cholla Unrecovered Plant-W WYP (937) (937)
4111000 415803 RTO Grid West N/R Wrlteoff WA WA
4111000 415804 RTO Grid West Notes Receivable-OR OR
4111000 415806 RTO Grid West N/R Wrlteoff ID IDU
4111000 415822 Reg Asset_Pension MMT-UT UT
4111000 415827 Reg Asset Post Retirement MMT-OR OR
4111000 415828 Reg Asset Post Retirement MMT-WY WYP
4111000 415829 Reg Asset-Post-Ret MMT-UT UT
4111000 415831 Reg Asset Post Retirement MMT-CA CA
4111000 415840 Reg Asset-Deferred OR Independent Evalua OTHER 21 21
4111000 415841 Reg Asset-Emergency Service Programs- OTHER 2 2
4111000 415842 Reg Asset-Arrearage Payment Program(CAPP OTHER (56) (56)
4111000 415843 Reg Asset-Arrearage Payment Program(CAPP OTHER 58 58
4111000 415852 Powerdale Decommissioning Reg Asset-ID IDU
4111000 415853 Powerdale Decommissioning Reg Asset-OR OR
4111000 415854 Powerdale Decommissioning Reg Asset-WA WA
4111000 415855 CA-January 2010 Storm Costs OTHER 5,098 5,098
4111000 415856 Powerdale Decommissioning Reg Asset-WY WYP
4111000 415857 ID-Deferred Overburden Costs OTHER (15) (15)
4111000 415858 WY-Deferred Overburden Costs WYP (38) (38)
4111000 415859 WY-Deferred Advertising Costs wYP
4111000 415865 Reg Asset-UT MPA OTHER
4111000 415867 Reg Asset-CA Solar Feed-in Tariff OTHER
4111000 415868 Reg Asset-UT-Solar Incentive Program OTHER (2,767) (2,767)
4111000 415876 Deferred Excess Net PowerCosts-OR OTHER 35,980 35,980
4111000 415881 Deferral of Renewable Energy Credit-UT OTHER 365 365
4111000 415883 Deferral of Renewable Energy Credit-WY OTHER 219 219
4111000 415890 ID MEHC 2006 Transition Costs IDU
4111000 415891 WY-2006 Transition Severance Costs WYP
4111000 415893 OR-MEHC Transition Service Costs OTHER
4111000 415895 OR_RCAC SEP-DEC 07 DEFERRED OR
4111000 415896 WA-Chehalis Plant Revenue Requirement WA
4111000 415897 1 Reg Asset MEHC Transition Service Costs CA
4111000 415898 Deferred Coal Costs-Naughton Contract SE
4111000 415902 Reg Asset-UT REC's in Rates-Current OTHER
4111000 415911 Contra Reg Asset-Naughton Unit$3-CA 1
CA
4111000 415912 Contra Reg Asset-Naughton Unit#3-OR OTHER
5of8

Rocky Mountain Power
Exhibit No.48 Page 234 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IN1111—ol—F—P
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Expense(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct 1ARS Reg AIIGc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 415913 Contra Reg Asset-Naughton Unit*3-WA OTHER
4111000 415914 Reg Asset-UT-Naughton U3 Costs UT
4111000 415915 Reg Asset-WY-Naughton U3 Costs WYP
4111000 415926 Reg Liability-Depreciation Decrease- OTHER 686 686
4111000 415927 Reg Liability-Depreciation Decrease De WA
4111000 415938 Reg Asset-Carbon Plant Decommissioning CA 13 13
4111000 415939 Reg Asset-Carbon Plant Decommissioning WYP
4111000 415940 Reg Liability-Steam Decommissioning- CA (183) (183)
4111000 415942 Reg Liability-Steam Decommissioning- WA (878) (878)
4111000 425105 Reg Asset-OR Asset Sale Gain Giveback OTHER (245) (245)
4111000 425125 Deferred Coal Cost-Arch SE
4111000 425215 283Unearned Joint Use Pole Contact Revnu SNPD
4111000 425250 283TGS BUYOUT-SG SG
4111000 425280 283JOSEPH SETTLEMENT-SG SG
4111000 425360 190Hermiston Swap SG (42) (1) (11) (3) (6) (19) (2) (0)
4111000 425380 190Idaho Customer Bal Acct OTHER 82 82
4111000 430100 283Weatherizatlon OTHER 6,113 6,113
4111000 430117 Reg Asset-Current DSM OTHER
4111000 505115 283Sales&Use Tax Audit SO 260 7 73 19 34 114 14 0
4111000 505125 190Accrued Royalties SE (161) (2) (42) (12) (25) (71) (10) (0)
4111000 505400 190Bonus Liability SO 87 2 24 6 11 38 5 0
4111000 505450 Accrued Payroll Taxes SO
4111000 5054501 Accrued Payroll Taxes-PMI SE
4111000 505520 Bonus Accrual-PMI SE 7 0 2 0 1 3 0 0
4111000 505525 Accrued Severance-PMI SE
4111000 505600 190Vacation Sickleave&PT Accrual SO (1,037) (26) (290) (77) (134) (454) (55) (0)
4111000 505601 Sick Leave Accrual-PMI SE (0) (0) (0) (0) (0) (0) (0) (0)
4111000 505700 190Accmed Retention Bonus SO 7 0 2 0 1 3 0 0
4111000 605100 283TROJAN DECOMMISSIONING AMORT TROJD 94 1 25 7 14 42 5 0
4111000 605710 REVERSE ACCRUED FINAL RECLAMATION OTHER 35 35
4111000 605715 Trapper Mine Contract Obligation SE 227 3 59 16 36 too 13 0
4111000 610000 283PMI Development Costs SE
4111000 610141 190WA Rate Refunds OTHER 173 173
4111000 610144 Reg Liability-CA California Altemativ OTHER
4111000 610145 190REG LIAB_DSM OTHER 928 928
4111000 610148 Reg Liability-Def NPC Balance Reclass OTHER
4111000 610150 REG LIABILITY-BRIDGER MINE ACCELERATED OR (894) (894)
4111000 610155 Reg Liability-Plant Closure Cost-WA WA (333) (333)
4111000 705240 283CA Alternative Rate for Energy Progra OTHER 152 152
4111000 705241 Reg Liability-CA California Altemativ OTHER 8 8
4111000 705245 REG LIABILITY-OR DIRECT ACCESS 5 YEAR OTHER 403 403
4111000 705262 Reg Liability-Sale of REC's-ID OTHER
4111000 705263 Reg Liability-Sale of REC's-WA OTHER (18) (18)
4111000 705266 Reg Liability-Energy Savings Assistanc OTHER (79) (79)
4111000 705267 Reg Liability-WA Decoupling Mechanism OTHER (1,184) (1,184)
4111000 705280 Non-Property EDIT-CA CA (27) (27)
4111000 705281 Non-Property EDIT-ID IDU
4111000 705283 Non-Property EDIT-UT UT
4111000 705284 Non-Property EDIT-WA WA (200) (200)
4111000 705285 Non-Property EDIT-WY WYU
4111000 705286 Non-Property EDIT-FERC FERC
4111000 705287 Protected PP&E EDIT-CA-Fed Only CA (1,095) (1,095)
4111000 705288 Protected PP&E EDIT-ID-Fed Only IDU (2,786) (2,786)
4111000 705289 Protected PP&E EDIT-OR-Fed Only OR (13,124) (13,124)
4111000 705290 Protected PP&E EDIT-WA-Fed Only WA (6,259) (6,259)
4111000 705291 Protected PP&E EDIT-WYP-Fed Only wYP (7,379) (7,379)
4111000 7052911 Protected PP&E EDIT-WYU-Fed Only WYU
4111000 705292 Protected PP&E EDIT-UT-Fed Only UT (20,941) (20,941)
4111000 705293 Protected PP&E EDIT-UFERC-Fed Only FERC
4111000 705294 Non-Protected PP&E EDIT-CA CA (104) (104)
4111000 705295 Non-Protected PP&E EDIT-ID IDU
4111000 705296 Non-Protected PP&E EDIT-WA I WA (3,953) 1 (3,953)11
6of8

Rocky Mountain Power
Exhibit No.48 Page 235 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IN1111—ol—F—P
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Expense(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary ACct 1ARS Reg AIIGc Fctr Total calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 705297 Non-Protected PP&E EDIT-WY Buydown-C WYP (10,580) (10,580)
4111000 705298 Non-Protected PP&E EDIT-Utah Buydown- UT
4111000 705299 Non-Protected PP&E EDIT-FERC FERC
4111000 705301 Reg Liability-OR 2010 Protocol Def OR
4111000 705336 Reg Liability-Sale of Renewable Energy OTHER (266) (266)
4111000 705340 Reg Liability-Excess Income Tax Deferr OTHER 75 75
4111000 705341 Reg Liability-Excess Income Tax Deferr OTHER
4111000 705342 Reg Liability-Excess Income Tax Defem OTHER
4111000 705343 Reg Liabllity-Excess Income Tax Defem OTHER
4111000 705344 Reg Liability-Excess Income Tax Deferr OTHER 400 400
4111000 705345 Reg Liability-Excess Income Tax Deferr OTHER 160 160
4111000 705346 Deferral of Protected PP&E ARAM-CA CA (86) (86)
4111000 705347 Deferral of Protected PP&E ARAM-ID IDU (3,195) (3,195)
4111000 705348 Deferral of Protected PP&E ARAM-OR OR
4111000 705349 Deferral of Protected PP&E ARAM-UT UT
4111000 705350 Deferral of Protected PP&E ARAM-WA WA (2,408) (2,408)
4111000 705351 Deferral of Protected PP&E ARAM-WY WYU (10,390) (10,390)
4111000 705352 Reg Liability-CA Klamath River Dams Re CA (0) (0)
4111000 705400 Reg Liability-OR Injuries&Damages Re OR 261 261
4111000 705410 Reg Liability-Cholla Decommissioning- CA (14) (14)
4111000 705411 Reg Liability-Cholla Decommissioning- IDU 63 63
4111000 705412 Reg Liability-Cholla Decommissioning- OR 275 275
4111000 705413 Reg Liability-Cholla Decommissioning- UT 466 466
4111000 705414 Reg Liability-Cholla Decommissioning- WYP 3 3
4111000 705420 Reg Liabllity-CA GHG Allowance Revenue OTHER (531) (531)
4111000 705425 Reg Liability-Bridger Mine Accelerated WA (627) (627)
4111000 705450 Reg Liability-Property Insurance Reser CA 310 310
4111000 705451 Reg Liability-OR Property Insurance Re OR (995) (995)
4111000 705452 Reg Liability-Property Insurance Reser WA (29) (29)
4111000 705453 Reg Liability-ID Property Insurance Re IDU 55 55
4111000 705455 Reg Liability-WY Property Insurance Re WYP 232 232
4111000 705500 Reg Liability-Powerdale Decommissionin UT
4111000 705511 Regulatory Liability-CA Deferred Exces OTHER 489 489
4111000 705514 Regulatory Liability-OR Deferred Exces OTHER
4111000 705515 Regulatory Liability-OR Deferred Exces OTHER 989 989
4111000 705517 Regulatory Liability-UT Deferred Exces OTHER
4111000 705518 Regulatory Liability-WA Deferred Exces OTHER
4111000 705519 Regulatory Liability-WA Deferred Exces OTHER
4111000 705521 Regulatory Liability-WY Deferred Exces OTHER
4111000 705522 Regulatory Liability-UT RECS in Rates OTHER
4111000 705523 Regulatory Liability-WA RECS in Rates OTHER
4111000 705525 REGULATORY LIABILITY-SALE OF REC-OR OTHER
4111000 705526 Regulatory Liability-CA Solar Feed-In OTHER
4111000 705527 Regulatory Liability-CA Solar Feed-in OTHER
4111000 705530 Regulatory Liability-UT Solar Feed-In OTHER
4111000 705531 Regulatory Liability-UT Solar Feed-in OTHER 3,014 3,014
4111000 705536 Regulatory Liability-CA Green House Gas OTHER
4111000 705600 Reg Liability-OR 2012 GRC Giveback OTHER
4111000 705700 Reg Liability-Current Redass-Other OTHER
4111000 715105 MCI FOG Wire Lease SG 106 2 29 8 15 47 6 0
4111000 715720 190NW Power Act(BPA Regional Crs)-WA OTHER
4111000 715810 Chehalis WA EFSEC CO2 Mitigation Obligat SG
4111000 720300 190Pension/Retirement(Accrued/Prepaid) SO 105 3 29 8 14 46 6 0
4111000 720560 Pension Liability-UMWA Withdrawal Obli SE
4111000 740100 283Post Merger Debt Loss SNP (97) (3) (26) (7) (12) (44) (5) (0)
4111000 910241 PMI Legal Reserve SE (3,302) (46) (853) (236) (520) (1,452) aw (1)
4111000 910245 Contra Receivable from]olnt Owners SO (5) (0) (1) (0) (1) (2) (0) (0)
4111000 910905 283PMI BCC Underground Mine Cost Deplet SE (11) (0) (3) (1) (2) (5) (1) (0)
4111000 920110 190PMIWYEX racdonTax SE 751 10 194 54 118 330 44 0
4111000 930100 190OR BETC Credit OTHER
4111000 9301001 190OR BETC Credit SG
4111000 999998 Deferred Income Tax Expense—Solar ITC SG 19 1 0 5 1 3 8 1 0
7 of

Rocky Mountain Power
Exhibit No.48 Page 236 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IN1111—ol—F—P
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Expense(Actuals)
Twelve Months Ending-December 2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
FERCACCountl FERC Secondary ACCt 3ARS Reg AIIoc FCtr Total Calif Oregon WOah Wyoming Utah Idaho FERC Other
4111000 Total (415,648) (12,246) (119,197) (40,143) (79,636) (191,220) (26,646) (59) 51,701
Grand Total (192,784) (5,471) (84,020) (29,687) (64,113) (130,288) (19,102) 3 138,065
8 Of

Rocky Mountain Power
Exhibit No.48 Page 237 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
POWER MOUNTAIN
A DIVISION OF PACIFICORP
Investment Tax Credit Amortization(Actuals)
Sum of Range:01/2023-12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Accoun Primary Account Name secondary Account Secondary Account I Allo Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4114000 DEFITC-EL-FED-CR 0 DEF ITC CREDIT FED I DGU (765) - - - (26) (658) (80) (0) -
4114000 Total (765) - - - (26) (658) (80) (0)�
Grand Total (765) - - - (26) (658) (80) (0) -
1 of 1

Rocky Mountain Power
Exhibit No.48 Page 238 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B8 . PLANT IN SERVICE

Rocky Mountain Power
Exhibit No.48 Page 239 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Othe
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS IDU 1,000 1,000 -
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG 131121 193 31555 1,000 1,844 5,816 710 3
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG-P 103,455 1,526 28,030 7,881 14,539 45,854 5,601 25
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG-U 101502 155 21845 Soo 1,476 4,655 569 3
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS OR 531 531
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS SG 501932 751 131799 3,880 7,158 22,574 2,757 12
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS UT 3,231 3,231
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS WYP 1 4,229 4,229
1010000 ELEC PLANT IN SERV 3031050 RCMS-REGION CONSTRUCTION MGMT SYSTEM SO 11,249 285 3,147 840 1,456 4,920 600 2
1010000 ELEC PLANT IN SERV 3031080 FUEL MANAGEMENT SYSTEM SO 3,293 83 921 246 426 1,440 176 1
1010000 ELEC PLANT IN SERV 3031230 AFPR-AUTOMATED FACILITY POINT RECORDS SO 4,410 112 1,234 329 571 1,929 235 1
1010000 ELEC PLANT IN SERV 3031680 CADOPS-COMPUTER-ASSISTED DISTRIBUTION SO 161796 425 41698 1,254 2,174 7,346 896 3
1010000 ELEC PLANT IN SERV 3031830 CUSTOMER SERVICE SYSTEM(CSS) CN 148,272 3,319 45,125 9,854 10,429 73,186 6,360
1010000 ELEC PLANT IN SERV 3032040 S A P SO 183,249 4,637 51,261 13,679 23,720 80,149 9,773 31
1010000 ELEC PLANT IN SERV 3032130 NODAL PRICING SOFTWARE SG 3,281 48 889 250 461 1,454 178 1
1010000 ELEC PLANT IN SERV 3032140 ESM-IRP SO 3,649 92 1,021 272 472 1,196 195 1
1010000 ELEC PLANT IN SERV 3032150 CELONIS SO 4,359 110 1 1,219 325 564 1,907 233 1 1
1010000 ELEC PLANT IN SERV 3032160 ARCOS SO 3,083 78 862 230 399 1,348 164 1
1010000 ELEC PLANT IN SERV 3032170 AZURE 82C-IDENTITY MGT SO 1,429 36 400 107 185 625 76 0
1010000 ELEC PLANT IN SERV 3032180 IAM-SCHEDULING/TAGGING SYSTEM SO 1,342 34 376 100 174 587 72 0
1010000 ELEC PLANT IN SERV 3032190 PCI GenTrader SO 1,908 48 534 142 247 834 102 0
1010000 ELEC PLANT IN SERV 3032200 ITOA SO 4,360 110 1,220 325 564 1,907 233 1
1010000 ELEC PLANT IN SERV 3032210 TSSA-TmeSight Server Automation SO 1,390 35 389 104 180 608 74 0
1010000 ELEC PLANT IN SERV 3032270 ENTERPRISE DATA WAREHOUSE SO 51877 149 11644 439 761 2,570 313 1
1010000 ELEC PLANT IN SERV 3032330 FIELDNET PRO METER READING SYST-HRP REP SO 2,908 74 813 217 376 1,272 155 0
1010000 ELEC PLANT IN SERV 3032340 FACILITY INSPECTION REPORTING SYSTEM SO 2,020 51 1 565 151 261 884 108 0
1010000 ELEC PLANT IN SERV 3032360 2002 GRID NET POWER COST MODELING SO 8,999 228 2,517 672 1,165 3,936 480 1
1010000 ELEC PLANT IN SERV 3032450 MID OFFICE IMPROVEMENT PROJECT SO 101577 268 21959 790 1,369 4,626 564 2
1010000 ELEC PLANT IN SERV 3032510 OPERATIONS MAPPING SYSTEM SO 10,386 263 2,905 775 1,344 4,543 554 2
1010000 ELEC PLANT IN SERV 3032530 POLE ATTACHMENT MGMT SYSTEM SO 1,915 48 536 143 248 838 102 0
1010000 ELEC PLANT IN SERV 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONS SO 2,416 61 676 180 313 1,057 129 0
1010000 ELEC PLANT IN SERV 3032600 SINGLE PERSON SCHEDULING SO 131486 341 31773 1,007 1,746 5,898 719 2
1010000 ELEC PLANT IN SERV 3032640 TIBCO SOFTWARE SO 7,830 198 2,190 584 1,013 3,425 418 1
1010000 ELEC PLANT IN SERV 3032680 TRANSMISSION WHOLESALE BILLING SYSTEM SG 1,600 24 433 122 225 709 87 0
1010000 ELEC PLANT IN SERV 3032690 UTILITY INTERNATIONAL FORECASTING MODEL SO 8,898 225 2,489 664 1,152 3,892 475 1
1010000 ELEC PLANT IN SERV 3032710 ROUGE RIVER HYDRO INTANGIBLES SG 207 3 56 16 29 92 11 0
1010000 ELEC PLANT IN SERV 3032740 GADSBY INTANGIBLE ASSETS SG 51 1 14 4 7 23 3 0
1010000 ELEC PLANT IN SERV 3032760 SWIFT 2IMPROVEMENTS SG 23,200 342 6,286 1,767 3,260 10,283 1,256 6
1010000 ELEC PLANT IN SERV 3032770 NORTH UMPQUA-SETTLEMENT AGREEMENT SG 652 10 177 50 92 289 35 0
1010000 ELEC PLANT IN SERV 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG 117 2 32 9 16 52 6 0
1010000 ELEC PLANT IN SERV 3032830 VCPRO-XEROX CUST STMT FRMTR ENHANCE- SO 2,629 67 735 196 340 1,150 140 0
1010000 ELEC PLANT IN SERV 3032860 WEB SOFTWARE SO 12,006 304 31359 896 1,554 5,251 640 2
1010000 ELEC PLANT IN SERV 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG 8,774 129 2,377 668 1,233 3,889 475 2
1010000 ELEC PLANT IN SERV 3032910 WYOMING VHF(VPC)SPECTRUM WYP 1,039 1,039
1010000 ELEC PLANT IN SERV 3032920 IDAHO VHF(VPC)SPECTRUM IDU 3,357 3,357
1010000 ELEC PLANT IN SERV 3032930 UTAH VHF(VPC)SPECTRUM UT 4,287 4,287
1010000 ELEC PLANT IN SERV 3032990 P8DM-FILENET PS SO 7,015 177 1,962 524 908 3,068 374 1
1010000 ELEC PLANT IN SERV 3033090 STEAM PLANT INTANGIBLE ASSETS SG 891672 11322 241296 6,831 12,602 39,745 4,855 22
1010000 ELEC PLANT IN SERV 3033190 ITRON METER READING SOFTWARE CN 5,868 131 1,786 390 413 2,897 252
1010000 ELEC PLANT IN SERV 3033210 ArcFM Software SO 3,978 101 11113 297 515 1,740 212 1
1010000 ELEC PLANT IN SERV 3033220 MONARCH EMS/SCADA SO 35,100 888 9,819 2,620 4,543 15,352 1,872 6
1010000 ELEC PLANT IN SERV 3033240 IEE-Itron Enterprise Addition CN 41934 110 11502 328 347 2,436 212
1010000 ELEC PLANT IN SERV 3033250 AMI Metering Software CN 48,689 1,090 14,818 3,236 3,425 24,033 2,088
1010000 ELEC PLANT IN SERV 3033260 Big Data&Analytics SO 6,438 163 1 1,801 481 833 2,816 343 1
1010000 ELEC PLANT IN SERV 3033270 CES-Customer Experience System CN 10,516 235 3,200 699 740 5,190 451
1010000 ELEC PLANT IN SERV 3033280 MAPAPPS-Mapping Systems Application SO 7,595 192 21125 567 983 3,322 405 1
1010000 ELEC PLANT IN SERV 3033290 CUSTOMER CONTACTS CN 3,903 87 1,188 259 274 1,926 167
1010000 ELEC PLANT IN SERV 3033300 SECID-CUST SECURE WEB LOGIN CN 1,085 24 330 72 76 536 47
1010000 ELEC PLANT IN SERV 3033310 C&T-Energy Trading System SO 19,936 504 5,577 1,488 2,581 8,720 1,063 3
1010000 ELEC PLANT IN SERV 3033320 CAS-CONTROL AREA SCHEDULING(TRANSM) SG 10,149 150 2,750 773 1,426 4,498 549 2
1010000 ELEC PLANT IN SERV 3033330 OR VHF(VPC)SPECTRUM OR 4,071 4,071
1010000 ELEC PLANT IN SERV 3033340 WA VHF(VPC)SPECTRUM WA 2,021 2,021
1010000 ELEC PLANT IN SERV 3033350 CA VHF(VPC)SPECTRUM ICA 1 4721 472

Rocky Mountain Power
Exhibit No.48 Page 240 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3033380 GAS PLANT INTANGIBLES SG 1,601 24 434 122 225 710 87 0
1010000 ELEC PLANT IN SERV 3033390 CYME GATEWAY SO 923 23 258 69 120 404 49 0
1010000 ELEC PLANT IN SERV 3033410 M365 SO 3,712 94 1,038 277 481 1,624 198 1
1010000 ELEC PLANT IN SERV 3033420 SUBSTATION RELIABILITY SOFTWARE SO 825 21 231 62 107 361 44 0
1010000 ELEC PLANT IN SERV 3033430 DEPLOY DISTRIBUTION MGMT SYSTEM SO 1,803 46 504 135 233 788 96 0
1010000 ELEC PLANT IN SERV 3033440 DISTRIBUTION ENGINEERING COSTS SO 11169 30 327 87 151 511 62 0
1010000 ELEC PLANT IN SERV 3033450 MAXIMO SO 20,954 530 5,862 1,564 2,712 9,165 1,118 3
1010000 ELEC PLANT IN SERV 3033460 AURORA SO 1 1,904 48 533 142 246 833 102 0
1010000 ELEC PLANT IN SERV 3033470 AUGMENTED REALITY SO 7,252 183 2,029 541 939 3,172 387 1
1010000 ELEC PLANT IN SERV 3033480 CXP CN 4,719 106 1,436 314 332 2,329 202
1010000 ELEC PLANT IN SERV 3033490 VMWARE SO 7,454 189 2,085 556 965 3,260 398 1
1010000 ELEC PLANT IN SERV 3033510 APIM SO 3,317 84 928 248 429 1,451 177 1
1010000 ELEC PLANT IN SERV 3033520 EGIS SO 1,141 29 319 85 148 499 61 0
1010000 ELEC PLANT IN SERV 3033530 2000 OREGON CORP SMALL SOFTWARE PACKAGES SG 625 9 169 48 88 277 34 0
1010000 ELEC PLANT IN SERV 3033540 2000 UTAH CORP SMALL SOFTWARE PACKAGES SO 5,698 144 1,594 425 738 2,492 304 1
1010000 ELEC PLANT IN SERV 3034900 MISC-MISCELLANEOUS OR 12 12
1010000 ELEC PLANT IN SERV 3034900 MISC-MISCELLANEOUS SE 1 9 0 2 1 1 4 1 0
1010000 ELEC PLANT IN SERV 3034900 MISC-MISCELLANEOUS SG 191 3 52 15 27 85 10 0
1010000 ELEC PLANT IN SERV 3034900 MISC-MISCELLANEOUS SO 35,920 909 10,048 2,681 4,649 15,711 1,916 6
1010000 ELEC PLANT IN SERV 3034900 MISC-MISCELLANEOUS UT 1 1
1010000 ELEC PLANT IN SERV 3034900 MISC-MISCELLANEOUS WA 1 1
1010000 ELEC PLANT IN SERV 3034900 MISC-MISCELLANEOUS WYP 81 81
1010000 ELEC PLANT IN SERV 3035320 HYDRO PLANT INTANGIBLES SG 1,687 25 457 128 237 748 91 0
1010000 ELEC PLANT IN SERV 3035322 ACD-Call Center Automated Call Distribut CN 41132 92 1,258 275 291 2,040 177
1010000 ELEC PLANT IN SERV 3035330 OATI-OASIS INTERFACE SO 1,447 37 405 108 187 633 77 0
1010000 ELEC PLANT IN SERV 3100000 LAND&LAND RIGHTS SG 1 1,306 19 354 100 184 579 1 71 0
1010000 ELEC PLANT IN SERV 3101000 LAND OWNED IN FEE SG 12,945 191 3,507 986 1,819 5,737 701 3
1010000 ELEC PLANT IN SERV 3102000 LAND RIGHTS SG 41,789 616 11,322 3,183 5,873 18,522 2,262 10
1010000 ELEC PLANT IN SERV 3103000 WATER RIGHTS SG 35,638 526 9,656 2,715 5,008 15,796 1,929 9
1010000 ELEC PLANT IN SERV 3108000 FEE LAND-LEASED SG 37 1 10 3 5 16 2 0
1010000 ELEC PLANT IN SERV 3110000 STRUCTURES AND IMPROVEMENTS SG 1,047,785 15,452 283,886 79,819 147,246 464,406 56,723 253
1010000 ELEC PLANT IN SERV 3120000 BOILER PLANT EQUIPMENT SG 4,458,343 65,747 1,207,939 1 339,632 626,535 1,976,056 241,358 1,075
1010000 ELEC PLANT IN SERV 3140000 TURBOGENERATOR UNITS SG 994,721 14,669 269,509 75,777 139,789 440,887 53,851 240
1010000 ELEC PLANT IN SERV 3150000 ACCESSORY ELECTRIC EQUIPMENT SG 428,661 6,321 116,141 32,655 60,240 189,994 23,206 1 103
1010000 ELEC PLANT IN SERV 3157000 ACCESSORY ELECTRIC EQUIP-SUPV&ALARM SG 49 1 13 4 7 22 3 0
1010000 ELEC PLANT IN SERV 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG 34,254 505 9,281 2,609 4,814 15,182 1,854 8
1010000 ELEC PLANT IN SERV 3300000 LAND AND LAND RIGHTS SG-U 172 3 47 13 24 76 9 0
1010000 ELEC PLANT IN SERV 3301000 LAND OWNED IN FEE SG-P 23,142 341 6,270 1,763 3,252 10,257 1,253 6
1010000 ELEC PLANT IN SERV 3301000 LAND OWNED IN FEE SG-U 5,777 85 1,565 440 812 2,560 313 1
1010000 ELEC PLANT IN SERV 3302000 LAND RIGHTS SG-P 7,994 118 2,166 609 1,123 3,543 433 2
1010000 ELEC PLANT IN SERV 3302000 LAND RIGHTS SG-U 381 6 103 29 54 169 21 0
1010000 ELEC PLANT IN SERV 3303000 WATER RIGHTS SG-P 21 0 6 2 3 9 1 0
1010000 ELEC PLANT IN SERV 3303000 WATER RIGHTS SG-U 140 2 38 11 20 62 8 0
1010000 ELEC PLANT IN SERV 3304000 FLOOD RIGHTS SG-P 406 6 110 31 57 180 22 0
1010000 ELEC PLANT IN SERV 3304000 FLOOD RIGHTS SG-U 129 2 35 10 18 57 7 0
1010000 ELEC PLANT IN SERV 3305000 LAND RIGHTS-FISH/WILDLIFE SG-P 310 5 84 24 43 137 17 0
1010000 ELEC PLANT IN SERV 3310000 STRUCTURES AND IMPROVE SG-P 7 0 2 1 1 3 0 0
1010000 ELEC PLANT IN SERV 3310000 STRUCTURES AND IMPROVE SG-U 9,344 138 2,532 1 712 1,313 4,141 506 1 2
1010000 ELEC PLANT IN SERV 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P 67,490 995 18,286 5,141 9,484 29,913 3,654 16
1010000 ELEC PLANT IN SERV 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U 10,420 154 2,823 794 1,464 4,618 564 3
1010000 ELEC PLANT IN SERV 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P 155,731 2,297 42,194 11,863 21,885 69,024 8,431 38
1010000 ELEC PLANT IN SERV 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U 364 5 99 28 51 161 20 0
1010000 ELEC PLANT IN SERV 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P 23,195 342 6,285 1,767 3,260 10,281 1,256 6
1010000 ELEC PLANT IN SERV 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U 21056 30 557 157 289 911 111 0
1010000 ELEC PLANT IN SERV 3316000 STRUCTURES-LEASE IMPROVEMENTS SG-P 14,768 218 4,001 1,125 2,075 6,546 799 4
1010000 ELEC PLANT IN SERV 3320000 "RESERVOIRS,DAMS&WATERWAYS" SG-P 8,991 133 2,436 685 1 1,264 3,985 487 2
1010000 ELEC PLANT IN SERV 3320000 "RESERVOIRS,DAMS&WATERWAYS" SG-U 30,851 455 8,359 2,350 4,335 13,674 1,670 7
1010000 ELEC PLANT IN SERV 3321000 "RESERVOIRS,DAMS,&WTRWYS-PRODUCTION" SG-P 380,030 51604 102,965 28,950 53,406 1 168,439 20,573 92
1010000 ELEC PLANT IN SERV 3321000 "RESERVOIRS,DAMS,&WTRWYS-PRODUCTION" SG-U 1 75,091 1,107 20,345 5,720 10,553 33,282 4,065 18
1010000 ELEC PLANT IN SERV 3322000 "RESERVOIRS,DAMS,&WTRWYS-FISH/WILDLIF SG-P 19,396 286 5,255 1,478 2,726 8,597 1,050 5
1010000 ELEC PLANT IN SERV 3322000 "RESERVOIRS,DAMS,&WTRWYS-FISH/WILDLIF SG-U 411 6 111 31 58 182 22 0
1010000 ELEC PLANT IN SERV 3323000 "RESERVOIRS,DAMS,&WTRWYS-RECREATION" SG-P I 188 3 51 14 26 83 10 0
1010000 ELEC PLANT IN SERV 3323000 "RESERVOIRS,DAMS,&WTRWYS-RECREATION" SG-U 1 63 1 17 5 9 28 3 0

Rocky Mountain Power
Exhibit No.48 Page 241 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3330000 "WATER WHEELS,TURB&GENERATORS" SG-P 79,329 1,170 21,493 6,043 11,148 35,161 4,295 19
1010000 ELEC PLANT IN SERV 3330000 "WATER WHEELS,TURB&GENERATORS" SG-U 511285 756 13,895 3,907 7,207 22,731 2,776 12
1010000 ELEC PLANT IN SERV 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P 56,796 838 15,388 4,327 7,982 25,174 3,075 14
1010000 ELEC PLANT IN SERV 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U 14,656 216 3,971 1,117 2,060 6,496 793 4
1010000 ELEC PLANT IN SERV 3347000 ACCESSORY ELECT EQUIP-SUPV&ALARM SG-P 1,623 24 440 124 228 719 88 0
1010000 ELEC PLANT IN SERV 3347000 ACCESSORY ELECT EQUIP-SUPV&ALARM SG-U 64 1 17 5 9 28 3 0
1010000 ELEC PLANT IN SERV 3350000 MISC POWER PLANT EQUIP SG-U 211 3 57 16 30 94 11 0
1010000 ELEC PLANT IN SERV 3351000 MISC POWER PLANT EQUIP-PRODUCTION SG-P 1 2,471 36 1 670 188 1 347 1,095 134 1
1010000 ELEC PLANT IN SERV 3360000 "ROADS,RAILROADS&BRIDGES" SG-P 23,439 346 6,350 1,786 3,294 10,389 1,269 6
1010000 ELEC PLANT IN SERV 3360000 "ROADS,RAILROADS&BRIDGES" SG-U 41301 63 11165 328 604 1,906 233 1
1010000 ELEC PLANT IN SERV 3401000 LAND OWNED IN FEE OR 75 75
1010000 ELEC PLANT IN SERV 3401000 LAND OWNED IN FEE SG 14,323 211 31881 1,091 2,013 6,348 775 3
1010000 ELEC PLANT IN SERV 3402000 LAND RIGHTS SG 9,807 145 2,657 747 1,378 4,347 531 2
1010000 ELEC PLANT IN SERV 3403000 WATER RIGHTS-OTHER PRODUCTION SG 321710 482 81862 2,492 4,597 14,498 1,771 8
1010000 ELEC PLANT IN SERV 3410000 STRUCTURES&IMPROVEMENTS OR 4 4
1010000 ELEC PLANT IN SERV 3410000 STRUCTURES&IMPROVEMENTS SG 278,639 4,109 75,494 21,226 39,157 123,500 15,084 67
1010000 ELEC PLANT IN SERV 3410000 STRUCTURES&IMPROVEMENTS UT 69 69
1010000 ELEC PLANT IN SERV 3420000 "FUEL HOLDERS,PRODUCERS,ACCES" SG 161439 242 4,454 1,252 2,310 7,286 890 4
1010000 ELEC PLANT IN SERV 3430000 PRIME MOVERS SG 4,111,943 60,638 1,114,085 313,244 577,855 1,822,523 222,606 991
1010000 ELEC PLANT IN SERV 3440000 GENERATORS SG 598,277 8,823 162,097 45,576 84,077 265,172 32,389 144
1010000 ELEC PLANT IN SERV 3440000 GENERATORS UT 285 285
1010000 ELEC PLANT IN SERV 3450000 ACCESSORY ELECTRIC EQUIPMENT SG 465,683 6,867 126,172 35,475 65,443 206,403 25,210 112
1010000 ELEC PLANT IN SERV 3450000 ACCESSORY ELECTRIC EQUIPMENT UT 81 81
1010000 ELEC PLANT IN SERV 3456000 Electric Equipment-Leasehold Improveme OR 510 510
1010000 ELEC PLANT IN SERV 3460000 MISCELLANEOUS PWR PLANT EQUIP SG 25,890 382 7,015 1,972 3,638 11,475 1,402 6
1010000 ELEC PLANT IN SERV 3500000 LAND AND LAND RIGHTS SG 841 12 228 64 118 373 46 0
1010000 ELEC PLANT IN SERV 3501000 LAND OWNED IN FEE SG 63,410 935 17,180 4,831 8,911 28,105 3,433 15
1010000 ELEC PLANT IN SERV 3502000 LAND RIGHTS SG 282,579 41167 76,562 21,527 39,711 125,246 15,298 68
1010000 ELEC PLANT IN SERV 3520000 STRUCTURES&IMPROVEMENTS SG 387,410 5,713 104,964 29,513 54,443 171,710 20,973 93
1010000 ELEC PLANT IN SERV 3530000 STATION EQUIPMENT SG 2,532,620 37,348 686,185 192,933 355,912 1,122,525 137,107 611
1010000 ELEC PLANT IN SERV 3534000 STATION EQUIPMENT,STEP-UP TRANSFORMERS SG 181,618 2,678 49,207 13,835 25,523 80,498 9,832 44
1010000 ELEC PLANT IN SERV 3537000 STATION EQUIPMENT-SUPERVISORY&ALARM SG 26,423 390 7,159 2,013 3,713 11,711 1,430 6
1010000 ELEC PLANT IN SERV 3540000 TOWERS AND FIXTURES SG 1,529,718 22,559 414,460 116,533 214,973 678,012 82,813 369
1010000 ELEC PLANT IN SERV 3550000 POLES AND FIXTURES SG 1,306,244 191263 353,912 99,508 183,568 578,962 70,715 315
1010000 ELEC PLANT IN SERV 3560000 OVERHEAD CONDUCTORS&DEVICES SG 1,689,787 24,919 457,829 128,726 237,467 748,958 91,479 407
1010000 ELEC PLANT IN SERV 3570000 UNDERGROUND CONDUIT SG 3,885 57 1,053 296 546 1,722 210 1
1010000 ELEC PLANT IN SERV 3580000 UNDERGROUND CONDUCTORS&DEVICES SG 9,084 134 2,461 692 1,277 4,026 492 2
1010000 ELEC PLANT IN SERV 3590000 ROADS AND TRAILS SG 12,141 179 3,290 925 1,706 5,381 657 3
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS IDU 1 1
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS OR 8 8
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS UT 168 168
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS WYP 4 4
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS WYU 2 2
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE CA 1,606 1,606
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE IDU 502 502
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE OR 9,025 9,025
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE UT 28,154 28,154
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WA 2,209 2,209
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WYP 847 847
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WYU 638 638
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS CA 1,204 1,204
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS IDU 11809 1,809
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS OR 6,442 6,442
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS UT 12,514 12,514
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WA 625 625
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WYP 4,807 4,807
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WYU 6,999 6,999
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES&IMPROVEMENTS CA 81816 8,816
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES&IMPROVEMENTS JIDU 1 4,316 4,316
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES&IMPROVEMENTS OR 35,144 35,144
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES&IMPROVEMENTS UT 68,539 68,539
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES&IMPROVEMENTS IWA 1 9,5531 1 9,553
1010000 ELEC PLANT IN SERV 13610000 STRUCTURES&IMPROVEMENTS IWYP 1 19,652 19,652

Rocky Mountain Power
Exhibit No.48 Page 242 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES&IMPROVEMENTS WYU 5,027 5,027
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT CA 45,352 45,352
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT IDU 49,507 49,507
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT OR 303,133 3031133
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT UT 599,148 599,148
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WA 921894 92,894
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WYP 145,283 145,283
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WYU 1 20,336 20,336
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM CA 915 915
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM IDU 602 602
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM OR 4,826 4,826
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM UT 8,015 8,015
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WA 1,675 1,675
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WYP 2,315 2,315
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WYU 339 339
1010000 ELEC PLANT IN SERV 3640000 "POLES,TOWERS AND FIXTURES' CA 122,291 122,291
1010000 ELEC PLANT IN SERV 3640000 "POLES,TOWERS AND FIXTURES' IDU 113,200 113,200
1010000 ELEC PLANT IN SERV 3640000 "POLES,TOWERS AND FIXTURES' OR 5331269 5331269
1010000 ELEC PLANT IN SERV 3640000 "POLES,TOWERS AND FIXTURES' UT 495,642 495,642
1010000 ELEC PLANT IN SERV 3640000 "POLES,TOWERS AND FIXTURES' WA 1371767 137,767
1010000 ELEC PLANT IN SERV 3640000 "POLES,TOWERS AND FIXTURES' WYP 163,981 163,981
1010000 ELEC PLANT IN SERV 3640000 "POLES,TOWERS AND FIXTURES' WYU 321742 32,742
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS&DEVICES CA 88,636 88,636
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS&DEVICES IDU 481886 48,886
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS&DEVICES OR 346,165 346,165
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS&DEVICES UT 306,009 306,009
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS&DEVICES WA 98,031 98,031
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS&DEVICES WYP 1201614 120,614
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS&DEVICES WYU 15,702 15,702
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT CA 21,042 21,042
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT IDU 14,988 14,988
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT OR 123,754 123,754
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT UT 283,424 283,424
1010000 JELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WA 25,539 25,539
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WYP 31,988 31,988
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WYU 5,615 5,615
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS&DEVICES CA 22,769 22,769
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS&DEVICES IDU 371418 37,418
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS&DEVICES OR 242,557 242,557
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS&DEVICES UT 735,313 735,313
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS&DEVICES WA 38,026 38,026
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS&DEVICES WYP 541664 54,664
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS&DEVICES WYU 19,838 19,838
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS CA 61,493 61,493
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS IDU 96,910 96,910
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS OR 539,637 539,637
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS UT 683,222 683,222
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WA 133,240 133,240
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WYP 122,476 122,476
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WYU 17,043 17,043
1010000 ELEC PLANT IN SERV 3691000 SERVICES-OVERHEAD CA 12,275 12,275
1010000 ELEC PLANT IN SERV 3691000 SERVICES-OVERHEAD IDU 10,589 10,589
1010000 ELEC PLANT IN SERV 3691000 SERVICES-OVERHEAD OR 120,260 120,260
1010000 ELEC PLANT IN SERV 3691000 SERVICES-OVERHEAD UT 1111752 111,752
1010000 ELEC PLANT IN SERV 3691000 SERVICES-OVERHEAD WA 28,859 28,859
1010000 ELEC PLANT IN SERV 3691000 SERVICES-OVERHEAD WYP 21,430 21,430
1010000 ELEC PLANT IN SERV 3691000 SERVICES-OVERHEAD WYU 4,853 4,853
1010000 ELEC PLANT IN SERV 3692000 SERVICES-UNDERGROUND ICA 18,603 18,603
1010000 ELEC PLANT IN SERV 3692000 SERVICES-UNDERGROUND JIDU 1 44,945 44,945
1010000 ELEC PLANT IN SERV 3692000 SERVICES-UNDERGROUND OR 247,546 247,546
1010000 ELEC PLANT IN SERV 3692000 SERVICES-UNDERGROUND UT 331,703 331,703
101.006 ELEC PLANT IN SERV 3692000 SERVICES-UNDERGROUND WA 52,957 52,957
1010000 1 ELEC PLANT IN SERV 3692000 SERVICES-UNDERGROUND IWYP 1 41,761 41,761

Rocky Mountain Power
Exhibit No.48 Page 243 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account I Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3692000 SERVICES-UNDERGROUND WYU 14,327 14,327
1010000 ELEC PLANT IN SERV 3700000 METERS CA 9,396 9,396
1010000 ELEC PLANT IN SERV 3700000 METERS IDU 18,398 18,398
1010000 ELEC PLANT IN SERV 3700000 METERS OR 1071709 107,709
1010000 ELEC PLANT IN SERV 3700000 METERS UT 139,925 139,925
1010000 ELEC PLANT IN SERV 3700000 METERS WA 161138 16,138
1010000 ELEC PLANT IN SERV 3700000 METERS WYP 15,348 15,348
1010000 IELEC PLANT IN SERV 3700000 METERS WYU 1 3,061 3,061
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES CA 287 287
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES IDU 172 172
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES OR 2,692 2,692
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES UT 4,190 4,190
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WA 534 534
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WYP 883 883
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WYU 150 150
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING&SIGNAL SYSTEMS CA 807 807
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING&SIGNAL SYSTEMS IDU 830 830
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING&SIGNAL SYSTEMS OR 251034 25,034
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING&SIGNAL SYSTEMS UT 21,891 21,891
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING&SIGNAL SYSTEMS WA 3,869 3,869
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING&SIGNAL SYSTEMS WYP 8,975 8,975
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING&SIGNAL SYSTEMS WYU 21279 2,279
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS IDU 89 89
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS OR 228 228
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS UT 1,327 1,327
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS WYU 434 434
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE CA 997 997
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE CN 1,129 25 343 75 79 557 48
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE IDU 100 100
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE OR 5,887 5,887
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE SG 0 0 0 0 0 0 0 0
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE SO 7,516 190 2,103 561 973 3,287 401 1
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE UT 2,677 2,677
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WA 11099 1,099
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WYP 3,095 3,095
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WYU 221 221
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS IDU 5 5
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS OR 1 1
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS SG 1 0 0 0 0 1 0 0
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS SO 95 2 27 7 12 42 5 0
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS UT 96 96
1010000 JELEC PLANT IN SERV 3892000 LAND RIGHTS WYP 52 52
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS WYU 22 22
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS CA 31921 3,921
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS CN 8,219 184 2,501 546 578 4,057 353
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS IDU 13,446 13,446
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS OR 38,789 38,789
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SE 941 13 243 67 148 414 56 0
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SG 12,024 177 3,258 916 1,690 5,329 651 3
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SO 114,871 21906 32,133 8,575 14,869 50,242 6,127 19
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS UT 48,529 48,529
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WA 11,928 11,928
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WYP 16,427 16,427
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WYU 41435 4,435
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR CA 513 513
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR IDU 334 334
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR 5,690 5,690
1010000 ELEC PLANT IN SERV 3901000 ILEASEHOLD IMPROVEMENTS-OFFICE STR SO 2,197 56 615 164 284 961 117 0
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR UT 33 33
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA 21574 2,574
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP 4,766 4,768
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE CA 115 115
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE CN 780 17 238 52 55 385 33

Rocky Mountain Power
Exhibit No.48 Page 244 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE IDU 80 80
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE OR 1,346 1,346
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SE 4 0 1 0 1 2 0 0
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SG 2,070 31 561 158 291 917 112 0
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SO 17,123 433 4,790 1,278 2,216 7,489 913 3
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE UT 1,079 1,079
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WA 58 58
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WYP 1 552 552
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WYU 46 46
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS CA 49 49
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS CN 2,022 45 615 134 142 998 87
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS IDU 408 408
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS OR 972 972
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SE 23 0 6 2 4 10 1 0
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SG 1,738 26 471 132 244 770 94 0
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SO 55,519 1,405 15,531 4,144 7,186 24,283 2,961 9
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS UT 800 800
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WA 312 312
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WYP 1,153 1,153
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WYU 72 72
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT CN 0 0 0 0 0 0 0
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT OR 2 2
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT SG 25 0 7 2 4 11 1 0
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT SO 739 19 207 55 96 323 39 0
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT UT 9 9
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT WYU 8 8
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS CA 41 41
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS IDU 314 314
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS OR 1,611 1,611
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SE 25 0 6 2 4 11 1 0
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SG 545 8 148 42 77 242 30 0
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SO 553 14 155 41 72 242 29 0
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS UT 3,200 3,200
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS WA 272 272
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS WYP 681 681
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES OR 324 324
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES So 162 4 45 12 21 71 9 0
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES UT 673 673
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES WYP 19 19
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK CA 387 387
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK IDU 1,786 1,788
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK OR 5,997 5,997
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK SE 71 1 18 5 11 31 4 0
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK SG 8,618 127 1 2,335 657 1,211 3,820 467 1 2
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK SO 1,032 26 289 77 134 452 55 0
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK UT 8,776 8,776
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK WA 1,356 1,356
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK WYP 2,559 2,559
1010000 ELEC PLANT IN SERV 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK WYU 328 328
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" CA 1,225 1,225
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" IDU 4,334 4,334
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" OR 14,739 14,739
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" SE 111 2 29 8 1 17 49 7 1 0
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS' SG 71574 112 21052 577 1,064 3,357 410 2
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" SO 425 11 119 32 55 186 23 0
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" UT 241327 24,327
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" WA 3,473 3,473
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS' WYP 61261 6,261
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" WYU 1,250 1,250
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS OR 371 371
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS SE 41 0 1 1 0 1 2 0 0
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS SG 4,0321 59 1 1,092 1 307 1 567 1 1,787 1 218 1 1
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS UT 149 149

Rocky Mountain Power
Exhibit No.48 Page 245 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account I Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS WA 86 86
1010000 ELEC PLANT IN SERV 3920900 TRAILERS CA 632 632
1010000 ELEC PLANT IN SERV 3920900 TRAILERS IOU 2,493 2,493
1010000 ELEC PLANT IN SERV 3920900 TRAILERS OR 5,815 5,815
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SE 41 1 11 3 7 18 2 0
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SG 2,066 30 560 157 290 916 112 0
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SO 1,049 27 293 1 78 136 1 459 56 0
1010000 IELEC PLANT IN SERV 3920900 TRAILERS UT 1 12,998 12,998
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WA 1,134 1,134
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WYP 4,496 4,496
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WYU 1,199 1,199
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV CA 304 304
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV IOU 252 252
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV OR 788 788
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV SE 6 0 1 2 0 1 3 0 1 0
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV SG 1,664 25 451 127 1 234 738 90 0
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV SO 1 100 3 28 7 13 44 5 0
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV UT 566 566
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV WA 129 129
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV WYP 469 469
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV WYU 121 121
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS OR 497 497
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS SG 640 9 173 49 90 284 35 0
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS SO 215 5 60 1 16 28 94 1 11 0
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS UT 2,049 2,049
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS WA 456 456
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS WYP 86 86
1010000 ELEC PLANT IN SERV 3923000 TRANSPORTATION EQUIPMENT SO 2,993 76 837 223 387 1,309 160 0
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT CA 108 108
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT IOU 891 891
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT OR 3,251 3,251
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT SG 7,320 108 1,983 558 1,029 3,244 396 2
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT SO 243 6 68 18 31 106 13 0
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT UT 4,245 4,245
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WA 742 742
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WYP 11563 1,563
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WYU 1 1
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" CA 11127 1,127
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" IOU 2,347 2,347
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" OR 10,742 10,742
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" SE 126 2 32 9 20 55 7 0
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" SG 22,994 339 6,230 1,752 3,231 10,192 1,245 6
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" SO 1,802 46 504 135 1 233 788 96 0
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" UT 16,892 16,892
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" WA 2,992 2,992
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" WYP 4,173 4,173
1010000 ELEC PLANT IN SERV 3940000 "TLS,SHOP,GAR EQUIPMENT" WYU 288 288
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT CA 1 798 798
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT IOU 1,468 1,468
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT OR 10,816 10,816
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SE 1,327 19 343 95 209 583 78 0
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SG 7,395 109 2,004 563 1,039 3,278 400 2
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SO 4,841 122 1,354 361 1 627 2,117 258 1
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT UT 10,146 10,146
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WA 1,473 1,473
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WYP 3,466 3,466
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WYU 97 97
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV CA 21235 2,235
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV IOU 3,852 3,852
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV OR 141753 14,753
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV SG 254 4 69 19 36 113 14 0
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV SO 11222 31 342 91 158 534 65 0
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV UT 15,561 15,561

Rocky Mountain Power
Exhibit No.48 Page 246 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV WA 3,125 3,125
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV WYP 61485 6,485
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS,10000#-16000#GV WYU 1,269 1,269
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS IDU 561 561
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS OR 1,066 1,066
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS SG 124 2 34 9 17 55 7 0
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS UT 1,788 1,788
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS WYU 1 210 210
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV CA 1,665 1,665
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV IDU 41353 4,353
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV OR 15,106 15,108
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV SG 11109 16 301 84 156 492 60 0
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV SO 2,003 51 560 150 259 876 107 0
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV UT 181332 18,332
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV WA 2,992 2,992
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV WYP 7,760 7,760
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV WYU 1,041 1,041
1010000 ELEC PLANT IN SERV 3961000 CRANES OR 1,388 1,388
1010000 ELEC PLANT IN SERV 3961000 CRANES SG 3,010 44 816 229 423 1,334 163 1
1010000 ELEC PLANT IN SERV 3961000 CRANES UT 1,083 1,083
1010000 ELEC PLANT IN SERV 3961000 CRANES WYP 608 608
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER OR 1,217 1,217
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER SG 37,122 547 10,058 2,828 5,217 16,453 2,010 9
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER SO 195 5 55 15 25 85 10 0
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER UT 2,691 2,691
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER WYP 900 900
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS CA 1,676 1,676
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS IDU 3,884 3,884
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS OR 11,208 11,208
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SG 325 5 88 25 46 144 18 0
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SO 1,271 32 356 95 165 556 68 0
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS UT 18,083 18,083
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WA 2,192 2,192
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYP 5,188 5,188
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYU 1,372 1,372
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR CA 880 880
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR IDU 2,323 2,323
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR OR 41863 41863
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR SE 75 1 19 5 12 33 4 0
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR SG 71168 106 11942 546 1,007 3,177 388 2
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR SO 489 12 137 37 63 214 26 0
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR UT 10,174 10,174
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR WA 1,541 1,541
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR WYP 31262 3,262
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR WYU 955 955
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT CA 6,177 6,177
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT CN 3,441 77 1,047 229 242 1,698 148
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT IDU 12,636 12,636
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT OR 63,202 63,202
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SE 280 4 72 20 44 123 17 0
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SG 201,496 2,971 54,593 15,350 28,316 89,308 10,908 1 49
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SO 94,713 2,396 26,494 7,070 12,260 41,425 5,051 16
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT UT 72,548 72,548
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WA 13,195 13,195
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WYP 26,278 26,278
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WYU 6,781 6,781
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT CA 54 54
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT IDU 104 104
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT JOR 1 337 337
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT 1Sq 563 8 153 43 79 250 30 0
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT SO 45 1 13 3 6 20 2 0
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT JUT 1 461 461
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT IWA 1 3 3

Rocky Mountain Power
Exhibit No.48 Page 247 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
pp
Electric Plant In Service(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT WYP 124 124
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT WYU 37 37
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT CA 66 66
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT CN 69 2 21 5 5 34 3
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT IDU 84 84
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT OR 1,374 1,374
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SE 4 0 1 0 1 2 0 0
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SG 1 3,118 46 845 238 1 438 1,382 169 1
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SO 1,634 41 1 457 122 212 715 87 0
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT UT 1,766 1,766
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WA 210 210
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WYP 286 286
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WYU 17 17
1010000 ELEC PLANT IN SERV 3992100 LAND OWNED IN FEE SE 1,823 25 471 130 287 801 108 0
1010000 Total 33,090,035 794,947 9,237,906 2,476,365 4,296,312 14,510,482 1,768,496 5,528
1019000 ELEC PLT IN SERV-OTH 140129 ELECTRIC PLANT IN SERVICE-OTHER SO (2,846) (72) (796) (212) (368) (1,245) (152) (0)
1019000 ELEC PLT IN SERV-OTH 140139 PRODUCTION PLANT-NON-RECONCILED SG (84,103) (1,240) (22,787) (6,407) (11,819) (37,277) (4,553) (20)
1019000 ELEC PLT IN SERV-OTH 140149 TRANS PLANT NON-RECONCILED SG (4,046) (60) (1,096) (308) (569) (1,793) (219) (1)
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN-NON-RECONCILED CA (1,788) (1,788)
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN-NON-RECONCILED IDU (140) (140)
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN-NON-RECONCILED OR (572) (572)
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN-NON-RECONCILED UT (1,582) (1,582)
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN-NON-RECONCILED WA (632) (632)
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN-NON-RECONCILED WYU (428) (428)
1019000 Total (96,137) (3,160) (25,251) (7,560) (13,184) (41,897) (5,063) (22)
1020000 ELEC PL PUR OR SLD 0 ELECTRIC PLANT PURCHASED OR SOLD SG (553) (8) (150) (42) (78) (245) (30) (0)
1020000 ELEC PL PUR OR SLD 140708 CONTRA ELEC PLANT PURCH OR SOLD-LOSS SG 553 8 150 42 78 245 30 0
1020000 Total
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF CA 501030 50,030
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF IDU 5,297 5,297
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF OR 67,489 67,489
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF UT 36,421 36,421
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF WA 61645 6,645
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF WYU 7,254 7,254
1061000 Total 173,135 50,030 67,489 6,645 7,254 36,421 5,297
1062000 TRAN COMP CONST NOT 0 TRANSM COMPLETED CONSTRUCTN NOT CLASSIFI SG 1891733 2,798 51,406 14,454 26,663 84,095 10,271 46
1062000 Total 189,733 2,798 51,406 14,454 26,663 84,095 10,271 46
1063000 PROD COMP CONST NOT 0 PROD COMPLETED CONSTRUCTN NOT CLASSIFIED SG 59,424 876 16,100 4,527 8,351 26,338 3,217 14
1063000 Total 59,424 876 16,100 4,527 8,351 26,338 3,217 14
1064000 GEN COMP CONST NOT 10 GENERAL COMPLETED CONSTRUCTN NOT CLASSIF SO 125,342 3,171 35,063 9,356 16,224 54,822 6,685 21
1064000 Total 125,342 3,171 35,063 91356 16E 54,822 6,685 21
Grand Total 33,541,533 848,662 9,382,713 2,503,787 4,341,621 14,670,261 1 1,788,902 1 5,587

Rocky Mountain Power
Exhibit No.48 Page 248 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B9 . CAPITAL LEASE
PLANT

Rocky Mountain Power
Exhibit No.48 Page 249 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_ PROCKY OWER MOUNTAIN
A DIVISIaN of-IFICoRP
Capital Lease(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1011000 PRPTY UND CPTL LSS 3908220 (FINANCE LEASES-BLDGS) OR 4,872 - 4,872 - - - - - -
1011000 PRPTY UND CPTL LSS 3908230 (FINANCE LEASES-GAS) SG 12,159 179 3,294 926 1,709 5,389 658 3 -
1013000 Total 17,031 179 8,166 926 1,709 5,389 658 3 -
1011500 CAP LEASES-ACCM AMRT 3908220 (FINANCE LEASES-BLDGS) OR (2,252) - (2,252) - - - - - -
1011500 CAP LEASES-ACCM AMRT 3908230 (FINANCE LEASES-GAS) SG (4,557) (67) (1,235) (347) (640) (2,020) (247) (1) -
1011500 Total (6,808) (67) (3,486) (347) (640) (2,020) (247) (1)
1011900 PRPTY UND CPTL LSS-O 142794 FIN LEASE ROU ASSETS(COST)-OTHER-TEMP OR 3,146 - 3,146 - - - - - -
1011900 PRPTY UND CPTL LSS-O 142794 FIN LEASE ROU ASSETS(COST)-OTHER-TEMP SG 4,793 71 1,298 365 1 674 2,124 259 1 -
1011900 Total 7,939 71 4,445 365 1 674 2,124 259 1
1011950 CAP LEASES-ACCM AMRT 142894 Fin Lease ROU Assets(A/D)-Other-Temp OR (3,146) - (3,146) - - - - - -
1011950 CAP LEASES-ACCM AMRT 142894 Fin Lease ROU Assets(A/D)-Other-Temp SG (4,793) (71) (1,298) (365) (674) (2,124) (259) (1) -
1011950 Total (7,939) (71) (4,445) (365) (674 2,124( ) (259) (1)
Grand Total 10,223 112 4,680 579 1,068 3,370 412 2

Rocky Mountain Power
Exhibit No.48 Page 250 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B10 . PLANT HELD FOR
FUTURE USE

Rocky Mountain Power
Exhibit No.48 Page 251 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
PROCKY
OWER MOUNTAIN
A--ION OF PACIFICOHP
Plant Held for Future Use(Actuals)
Year End-12/2023
Allocation Method-Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyorninj Utah Idaho FERC Other
1050000 EL PLT HLD FTR USE 3501000 LAND OWNED IN FEE SG 1,358 20 368 103 191 602 73 0 -
1050000 EL PLT HLD FTR USE 3502000 LAND RIGHTS SG 755 11 1 204 57 106 334 41 0 -
1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEE OR 3,912 - 3,912 - - - - - -
1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEE UT 5,168 - - - - 5,168 - - -
1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEE WYP 1 - - - 1 - - - -
1050000 EL PLT HLD FTR USE 3891000 LAND OWNED IN FEE OR 2,981 - 2,981 - - - - - -
1050000 Total 14,175 31 7,466 161 297 6,104 114 1 -
Grand Total 14,175 31 7,466 161 297 6,104 114 1 -

Rocky Mountain Power
Exhibit No.48 Page 252 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
1311 MISC . DEFERRED
DEBITS

Rocky Mountain Power
Exhibit No.48 Page 253 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER®
A DIVISION OF PACIFICORP
Deferred Debits(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon wash Wyoming Utah Idaho FERC Other
1861000 MS DEF DB-OTH WIP 185016 EMISSION REDUCTION CREDITS PURCHASED SE 2,347 33 606 168 369 1,032 138 1
1861000 MS DEF DB-OTH WIP 185017 ERCs-Impairment Reserve SE (2,040) (29) (527) (146) (321) (897) (120) (0) -
1861000 Total 307 4 79 22 48 135 18 0 -
1861200 FINANCING COSTS DEFR 185026 DEFERRED-S-3 SHELF REGISTRATION COSTS SO 42 1 12 3 5 18 2 0 -
1861200 FINANCING COSTS DEFR 185027 UNAMORTIZED CREDIT AGREEMENT COSTS OTHER 3,607 - - - - - - - 3,607
1861200 FINANCING COSTS DEFR 185029 UNAMORTIZED PCRB MADE CONVERSION COSTS OTHER 83 - - - - - - - 83
1861200 FINANCING COSTS DEFR 185030 UNAMORTIZED'94 SERIES RESTRUCTURING COS OTHER 49 - - - - - - - 49
1861200 Total 3,781 1 12 3 5 18 2 0 3,739
1868000 MISC OF DR-OTH-CST 185336 BOGUS CREEK SG 664 10 180 51 93 294 36 0 -
1868000 MISC OF DR-OTH-CST 185337 POINT-TO-POINT TRANS RESERVATIONS SG 7,269 107 1,970 554 1,022 3,222 394 2 -
1868000 MISC OF DR-OTH-CST 185359 LT lake Side 2 Maint.Prepayment SG 1,070 16 290 81 150 474 58 0 -
1868000 MISC OF DR-OTH-CST 185360 LT LAKE SIDE MAINT PREPAYMENT SG 28,261 417 7,657 2,153 3,972 12,526 1,530 7 -
1868000 MISC OF DR-OTH-CST 185361 LT CHEHALIS CSA MAINT.PREPAYMENT SG 13,211 195 3,579 1,006 1,857 5,855 715 3 -
1868000 MISC OF DR-OTH-CST 185362 LT Currant Creek CSA Maint Prepayment SG 14,035 207 3,803 1,069 1,972 6,221 760 3 -
1868000 MISC OF DR-OTH-CST 185371 LT Chehalis CSA Prepaid O&M SG 1,780 26 482 136 250 789 96 0 -
1868000 MISC OF DR-OTH-CST 185372 LT Currant Creek CSA Prepaid O&M SG 668 10 181 51 94 296 36 0 -
1868000 MISC OF DR-OTH-CST 185400 Trans Readiness Security-Due to ESM SG 56,055 827 15,187 4,270 7,877 24,845 3,035 14 -
1868000 MISC OF DR-OTH-CST 185401 Trans Readiness Security-ESM Rec SG (56,055) (827) (15,187) (4,270) (7,877) (24,845) (3,035) (14) -
1868000 MISC DF DR-OTH-CST 185402 Trans Sec-Site Control-Due to ESM SG 420 6 114 32 59 186 23 0 -
1868000 MISC OF DR-OTH-CST 185403 Trans Sec-Site Control-ESM Rec SG (420) (6) (114) (32) (59) (186) (23) (0) -
1868000 MISC OF DR-OTH-CST 185551 LT Prepaid-FSA Capital-Dunlap SG 5,190 77 1,406 395 729 2,300 281 1 -
1868000 MISC OF DR-OTH-CST 185552 LT Prepaid-FSA Capital-Ekola Flats SG 4,399 65 1,192 335 618 1,950 238 1 -
1868000 MISC OF DR-OTH-CST 185554 LT Prepaid-FSA Capital-Foote Creek SG 1,140 17 309 87 160 505 62 0 -
1868000 MISC OF DR-OTH-CST 185557 LT Prepaid-FSA Capital-Glenrock I SG 4,460 66 1,208 340 627 1,977 241 1 -
1868000 MISC OF DR-OTH-CST 185558 LT Prepaid-FSA Capital-Glenrock III SG 1,6351 24 443 1 125 230 725 88 0 -
1868000 MISC OF DR-OTH-CST 185561 LT Prepaid-FSA Capital-Goodnoe Hills SG 4,181 62 1,133 318 588 1,853 226 1 -
1868000 MISC OF DR-OTH-CST 185564 LT Prepaid-FSA Capital-High Plains SG 3,663 54 992 279 515 1,623 198 1 -
1868000 IMISC OF DR-OTH-CST 185567 LT Prepaid-FSA Capital-Leaning Juniper SG 4,782 71 1,296 364 672 2,120 259 1 -
1868000 MISC OF DR-OTH-CST 185570 LT Prepaid-FSA Capital-Marengo I SG 6,283 93 1,702 479 883 2,785 340 2 -
1868000 MISC OF DR-OTH-CST 185571 LT Prepaid-FSA Capital-Marengo II SG 3,141 46 851 239 441 1,392 170 1 -
1868000 MISC DF DR-OTH-CST 185574 LT Prepaid-FSA Capital-McFadden Ridge SG 1,608 24 436 122 226 713 87 0 -
1868000 MISC OF DR-OTH-CST 185576 LT Prepaid-FSA Capital-Pryor Mtn SG 6,118 90 1,658 466 860 2,712 331 1 -
1868000 MISC OF DR-OTH-CST 185577 LT Prepaid-FSA Capital-Rolling Hills SG 4,288 63 1,162 327 603 1,901 232 1 -
1868000 MISC OF DR-OTH-CST 185580 LT Prepaid-FSA Capital-Seven Mile I SG 4,734 70 1,283 361 665 2,098 256 1 -
1868000 MISC OF DR-OTH-CST 185581 LT Prepaid-FSA Capital-Seven Mile II SG 1,103 16 299 84 155 489 60 0 -
1868000 MISC OF DR-OTH-CST 185584 LT Prepaid-FSA Capital-TB Flats I SG (2,211) (33) (599) (168) (311) (980) (120) (1) -
1868000 MISC OF DR-OTH-CST 185585 LT Prepaid-FSA Capital-TB Flats II SG 3,222 48 873 245 453 1,428 174 1 1 -
1868000 Total 124,693 1,839 33,784 9,499 17,523 55,267 6,750 30 -
1869000 MISC OF DR-OTH-NC 185334 HERMISTON SWAP SG 2,1601 32 585 165 304 958 117 1 -
1869000 Total 2,160 32 585 165 304 958 117 1 -
Grand Total 130,941 1,876 34,460 9,689 17,880 56,378 6,888 31 3,739

Rocky Mountain Power
Exhibit No.48 Page 254 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B12 . BLANK

Rocky Mountain Power
Exhibit No.48 Page 255 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B13 . MATERIALS &
SUPPLIES

Rocky Mountain Power
Exhibit No.48 Page 256 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
PROOW YFt MOUNTAIN
A DIVISION OF PACIFICOHF
Material&Supplies(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1511120 COAL INVNTRY-HUNTER 0 COAL INVENTORY-HUNTER SE 21,932 306 5,667 1,566 3,451 9,642 1,294 5 -
1511120 Total 21,932 306 5,667 1,566 3,451 9,642 1,294 5
1511130 COAL INVNTRY-HTG 0 COAL INVENTORY-HUNTINGTON SE 14,887 208 3,846 1,063 2,343 6,545 879 3
1511130 Total 14,887 208 3,846 1,063 2,343 6,545 879 3
1511140 COAL INVNTRY-JB 0 COAL INVENTORY-JIM BRIDGER SE 21,829 305 5,640 1,559 3,435 9,597 1,288 5 -
1511140 Total 21,829 305 5,640 1,559 3,435 9,597 1,288 5
1511160 ICOAL INVNTRY-NAU 0 COAL INVENTORY-NAUGHTON SE 1 16,691 233 4,313 1,192 2,627 7,338 985 4 -
1511160 Total 16,691 233 4,313 1,192 2,627 7,338 985 4
1511300 COAL INVNTRY-COLSTRI 0 COAL INVENTORY-COLSTIP SE 1,862 26 481 133 293 819 110 0
1511300 Total 1,862 26 481 133 293 819 110 0
1511400 COAL INVNTRY-CRAIG 0 COAL INVENTORY-CRAIG SE 3,161 44 817 226 497 1,390 187 1
1511400 Total 3,161 44 817 226 497 1,390 187 1
1511600 COAL INVNTRY-DJ 0 COAL INVENTORY-DAVE JOHNSTON SE 16,955 237 4,381 1,211 2,668 7,454 1,001 4 -
1511600 Total 1 16,955 237 4,381 1,211 2,668 7,454 1,001 4
1511900 COAL INVNTRY-HAYDEN 0 COAL INVENTORY-HAYDEN SE 1 814 11 210 58 128 358 48 0 -
1511900 Total 814 11 210 58 128 358 48 0
1512180 NATURAL GAS-CLAY BAS 0 NATURAL GAS-CLAY BASIN SE 2,345 33 606 167 369 1,031 138 1
1512180 Total 2,345 33 606 167 369 1,031 138 1
1514000 FUEL STK-FUEL OIL 0 FUEL STOCK COAL MINE SE 3,293 46 851 235 SIB 1,448 194 1
1514000 Total 3,293 46 851 235 518 1,448 194 1
1514300 OIL INVNTRY-COLSTRIP 0 OIL INVENTORY-COLSTRIP SE 74 1 19 5 12 33 4 0 -
1514300 Total 74 1 19 5 12 33 4 0
1514400 OIL INVENTORY-CRAIG 0 OIL INVENTORY-CRAIG SE 22 0 6 2 3 9 1 0 -
1514400 Total 22 0 6 2 3 9 1 0
1514900 OIL INVENTORY-HAYDEN 0 OIL INVENTORY-HAYDEN SE 58 1 15 4 9 25 3 0 -
1514900 Total 58 1 15 4 9 25 3 0
1541000 PUNT M&S STK CNTRL 0 MATERIAL CONTROL ADJUST SO (148) (4) (41) (11) (19) (65) (8) (0)
1541000 PUNT M&S STK CNTRL 1510 JIM BRIDGER STORE ROOM SG 27,293 402 7,395 2,079 3,836 12,097 1,478 7
1541000 PUNT M&S STK CNTRL 1515 DAVE JOHNSTON STORE ROOM SG 22,573 333 6,116 1,720 3,172 1 10,005 1,222 5
1541000 PUNT M&S STK CNTRL 1520 WYODAK STORE ROOM SG 7,228 107 1,958 551 1,016 3,204 391 2
1541000 PUNT M&S STK CNTRL 1525 GADSBY STORE ROOM SG 4,635 68 1,256 353 651 2,054 251 1
1541000 PUNT M&S STK CNTRL 1530 CARBON STORE ROOM SG 1 0 0 0 0 1 0 0
1541000 PUNT M&S STK CNTRL 1535 NAUGHTON STORE ROOM SG 14,326 211 3,881 1,091 2,013 6,350 776 3
1541000 PUNT M&S STK CNTRL 1540 HUNTINGTON STORE ROOM SG 21,973 324 5,953 1,674 3,088 9,739 1,190 5
1541000 PLNT M&S STK CNTRL 1545 HUNTER STORE ROOM SG 30,393 448 8,235 2,315 4,271 13,471 1,645 7
1541000 PLNT M&S STK CNTRL 1550 BLUNDELL STORE ROOM SG 1,309 19 355 100 184 580 71 0
1541000 PLNT M&S STK CNTRL 1565 CURRANT CREEK PLANT SG 4,186 62 1,134 319 588 1,855 227 1
1541000 PLNT M&S STK CNTRL 1570 LAKESIDE PLANT SG 6,823 101 1,849 520 959 3,024 369 2
1541000 PLNT M&S STK CNTRL 1580 CHEHALIS PLANT SG 3,890 57 1,054 296 547 1,724 211 1
1541000 PLNT M&S STK CNTRL 1675 HYDRO EAST-UTAH SG 7 0 2 1 1 3 0 0
1541000 PUNT M&S STK CNTRL 1680 HYDRO EAST-IDAHO SG 29 0 8 2 4 13 2 0
1541000 PUNT M&S STK CNTRL 1700 LEANING JUNIPER STOREROOM SG 276 4 75 21 39 122 15 0
1541000 PUNT M&S STK CNTRL 1705 GOODNOE HILLS WIND SG 108 2 29 8 15 48 6 0
1541000 PLNT M&S STK CNTRL 1715 MARENGO WIND SG 244 4 66 19 34 108 13 0
1541000 PLNT M&S STK CNTRL 1720 Foote Creek SG 5 0 1 0 1 2 0 0
1541000 PLNT M&S STK CNTRL 1725 Glenrock/Rolling Hills SG 1,013 15 275 77 142 449 55 0
1541000 PLNT M&S STK CNTRL 1730 Seven Mile Hill SG 487 7 132 37 68 216 26 0
1541000 PLNT M&S STK CNTRL 1735 Ekola Flats SG 5 0 1 0 1 2 0 0
1541000 PLNT M&S STK CNTRL 1740 High Plains/McFadden SG 350 5 95 27 49 155 19 0
1541000 PLNT M&S STK CNTRL 1745 Dunlap Wind Project SG 444 7 120 34 62 197 24 0
1541000 PLNT M&S STK CNTRL 1750 TB Flats 1&2 SG 4 0 1 0 1 2 0 0
1541000 PLNT M&S STK CNTRL 1760 Cedar Springs II SG 939 14 254 72 132 416 51 0
1541000 PLNT M&S STK CNTRL 1765 Pryor Mountain SG 11 0 3 1 2 5 1 0
1541000 PLNT M&S STK CNTRL 2005 CASPER STORE ROOM WYP 828 828
1541000 PLNT M&S STK CNTRL 2010 BUFFALO STORE ROOM WYP 188 188

Rocky Mountain Power
Exhibit No.48 Page 257 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
PROOW YFt MOUNTAIN
A DIVISION OF I-IFICOHP
Material&Supplies(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1541000 PLNT M&S STK CNTRL 2015 DOUGLAS STORE ROOM WYP 408 - - - 408 - -
1541000 PLNT M&S STK CNTRL 2020 CODY STORE ROOM WYP 1,070 - - - 1,070 - -
1541000 PLNT M&S STK CNTRL 2030 WORLAND STORE ROOM WYP 1,064 - - - 1,064 - -
1541000 PLNT M&S STK CNTRL 2035 RIVERTON STORE ROOM WYP 703 - - - 703 - - -
1541000 PLNT M&S STK CNTRL 2040 EVANSTON STORE ROOM WYU 1,334 - - - 1,334 - - -
1541000 PLNT M&S STK CNTRL 2045 KEMMERER STORE ROOM WYU 14 - - - 14 - - -
1541000 PUNT M&S STK CNTRL 2050 PINEDALE STORE ROOM WYU 1,046 - - - 1,046 - - -
1541000 PUNT M&S STK CNTRL 2060 ROCK SPRINGS STORE ROOM WYP 2,360 - - - 2,360 - - -
1541000 PUNT M&S STK CNTRL 2065 RAWLINS STORE ROOM WYP 731 - - - 731 - - -
1541000 PUNT M&S STK CNTRL 2070 LARAMIE STORE ROOM WYP 749 - - - 749 - - -
1541000 PUNT M&S STK CNTRL 2075 REXBERG STORE ROOM IDU 3,289 - - - - - 3,289 -
1541000 PLNT M&S STK CNTRL 2080 MUDLAKE STORE ROOM IDU 1 - - - - - 1 -
1541000 PLNT M&S STK CNTRL 2085 SHELLY STORE ROOM IDU 1,506 - - - - - 1,506 -
1541000 PLNT M&S STK CNTRL 2090 PRESTON STORE ROOM IDU III - - - - - III -
1541000 PLNT M&S STK CNTRL 2095 LAVA HOT SPRINGS STORE ROOM IDU 332 - - - - - 332 -
1541000 PLNT M&S STK CNTRL 2100 MONTPELIER STORE ROOM IDU 401 - - - - - 401
1541000 PLNT M&S STK CNTRL 2110 BRIDGERLAND STORE ROOM UT 1,720 - - - - 1,720 -
1541000 PUNT M&S STK CNTRL 2205 TREMONTON STORE ROOM UT 871 - - - - 871 -
1541000 PUNT M&S STK CNTRL 2210 OGDEN STORE ROOM UT 3,372 - - - - 3,372 -
1541000 PUNT M&S STK CNTRL 2215 LAYTON STORE ROOM UT 2,400 - - - 2,400 -
1541000 PUNT M&S STK CNTRL 2220 SALT LAKE METRO STORE ROOM UT 12,026 - - - - 12,026 - -
1541000 PLNT M&S STK CNTRL 2230 JORDAN VALLEY STORE ROOM UT 1,666 - - - - 1,666 - -
1541000 PLNT M&S STK CNTRL 2235 PARK CITY STORE ROOM UT 4,479 - - - - 4,479 - -
1541000 PLNT M&S STK CNTRL 2240 TOOELE STORE ROOM UT 1,082 - - - - 1,082 - -
1541000 PLNT M&S STK CNTRL 2245 WASATCH RESTORATION CENTER UT 1,847 - - - - 1,847 - -
1541000 PLNT M&S STK CNTRL 2400 PLNT M&S STK CNTRL EAGLE MOUNTAIN UT 1,123 - - - - 1,123 - -
1541000 PLNT M&S STK CNTRL 2405 AMERICAN FORK STORE ROOM UT 2,520 - - - - 2,520 - -
1541000 PLNT M&S STK CNTRL 2410 SANTAQUIN STORE ROOM UT 1,390 - - - - 1,390 - -
1541000 PLNT M&S STK CNTRL 2415 DELTA STORE ROOM UT 437 - - - - 437 - -
1541000 PLNT M&S STK CNTRL 2420 VERNAL STORE ROOM UT 1,333 - - - - 1,333 - -
1541000 PLNT M&S STK CNTRL 2425 PRICE STORE ROOM UT 1,084 - - - - 1,084 - -
1541000 PLNT M&S STK CNTRL 2430 MOAB STORE ROOM UT 1,527 - - - - 1,527 - -
1541000 PLNT M&S STK CNTRL 2435 BLANDING STORE ROOM UT 149 - - - - 149 - -
1541000 PLNT M&S STK CNTRL 2445 RICHFIELD STORE ROOM UT 131 - - - - 131 - -
1541000 PLNT M&S STK CNTRL 2450 CEDAR CITY STORE ROOM UT 3,627 - - - - 3,627 - -
1541000 PLNT M&S STK CNTRL 2455 MILFORD STORE ROOM UT 15 - - - - 15 - -
1541000 PLNT M&S STK CNTRL 2460 WASHINGTON STORE ROOM UT 1,823 - - - - 1,823 - -
1541000 PUNT M&S STK CNTRL 2620 WALLA WALLA STORE ROOM WA 2,991 - - 2,991 - - - -
1541000 PLNT M&S STK CNTRL 2630 YAKIMA STORE ROOM WA 514 - - 514 - - - -
1541000 PUNT M&S STK CNTRL 2635 ENTERPRISE STORE ROOM OR 251 - 251 - - - - -
1541000 PUNT M&S STK CNTRL 2640 PENDLETON STORE ROOM OR 1,499 - 1,499 - - - - -
1541000 PLNT M&S STK CNTRL 2650 HOOD RIVER STORE ROOM OR 703 703 - - - - -
1541000 PLNT M&S STK CNTRL 2655 PORTLAND METRO-STORE ROOM OR 18,360 - 18,360 - - - - -
1541000 PLNT M&S STK CNTRL 2660 ASTORIA STORE ROOM OR 2,033 - 2,033 - - - - -
1541000 PLNT M&S STK CNTRL 2665 MADRAS STORE ROOM OR 124 - 124 - - - - -
1541000 PLNT M&S STK CNTRL 2670 PRINEVILLE STORE ROOM OR 1 - 1 - - - - -
1541000 PLNT M&S STK CNTRL 2675 BEND STORE ROOM OR 3,772 - 3,772 - - - - -
1541000 PUNT M&S STK CNTRL 2805 ALBANY STORE ROOM OR 264 - 264 - - - - -
1541000 PUNT M&S STK CNTRL 2810 LINCOLN CITY STORE ROOM OR 287 - 287 - - - - -
1541000 PUNT M&S STK CNTRL 2830 ROSEBURG STORE ROOM OR 5,230 - 5,230 - - - - -
1541000 PUNT M&S STK CNTRL 2835 COOS BAY STORE ROOM OR 1,316 - 1,316 - - - - -
1541000 PLNT M&S STK CNTRL 2840 GRANTS PASS STORE ROOM OR 1,708 -
1541000 PLNT M&S STK CNTRL 2845 MEDFORD STORE ROOM OR 1,067 - 1,067 - - - - -
1541000 PLNT M&S STK CNTRL 2850 KLAMATH FALLS STORE ROOM OR 3,891 3- ,891 - - - - -
1541000 PLNT M&S STK CNTRL 2855 LAKEVIEW STORE ROOM OR 132 - 132 - - - - -

Rocky Mountain Power
Exhibit No.48 Page 258 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
PROOW YFt MOUNTAIN
A DIVISION OF I-IFICOHP
Material&Supplies(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1541000 PUNT M&S STK CNTRL 2860 ALTURAS STORE ROOM CA 121 121 - - - 7
1541000 PUNT M&S STK CNTRL 2865 MT SHASTA STORE ROOM CA 343 343 - - - -
1541000 PLNT M&S STK CNTRL 2870 YREKA STORE ROOM CA 1,988 1,988 - - - -
1541000 PLNT M&S STK CNTRL 2875 CRESENT CITY STORE ROOM CA 645 645 - - - - - -
1541000 PLNT M&S STK CNTRL 5005 TREMONTON STORE ROOM SO 146 4 41 11 19 64 8 0 -
1541000 PLNT M&S STK CNTRL 5110 MATERIAL PACKAGING CENTER-WEST OR 0 - 0 - - - - -
1541000 PUNT M&S STK CNTRL 5115 DEMC-SLC SNPD 120 7 32 7 11 57 6 -
1541000 PUNT M&S STK CNTRL 5120 DEMC-MEDFORD OR 156 156 - - - - -
1541000 PUNT M&S STK CNTRL 5125 DEMC-OREGON OR 22,160 22,160 - - - - -
1541000 PUNT M&S STK CNTRL 5130 MEDFORD HUB OR 49,305 49,305 - - - - -
1541000 PUNT M&S STK CNTRL 5135 YAKIMA HUB WA 19,826 - 19,826 - - - -
1541000 PUNT M&S STK CNTRL 5140 PRESTON HUB IDU 8,247 - - - - - 8,247 -
1541000 PUNT M&S STK CNTRL 5150 RICHFIELD HUB UT 10,664 - - - - 10,664 - -
1541000 PUNT M&S STK CNTRL 5155 CASPER HUB WYP 11,020 - - - 11,020 - - -
1541000 PUNT M&S STK CNTRL 5160 SALT LAKE METRO HUB UT 57,600 - - - 57,600 - -
1541000 PLNT M&S STK CNTRL 5300 METER TEST WAREHOUSE UT Lt((7183)
- - - 3 - -
1541000 Total 5,295 152,541 34,655 42,404 178,786 21,935 36
1541500 OTHER M&S 0 M&S GLENROCK COALMINE SE 3 51 14 31 87 12 0
1541500 OTHER M&S 120001 OTHER MATERIAL&SUPPLIES-GENERAL STOC SE (3) (51) (14) (31) (87) (12) (0)
1541500 OTHER M&S 120001 OTHER MATERIAL&SUPPLIES-GENERAL STOC SO 9 97 26 45 152 19 0
1541500 OTHER M&S 120001 OTHER MATERIAL&SUPPLIES-GENERAL STOC UT (1,131)
1541500 Total 9 97 26 45 (979) 19 0
1541900 PUNT M&S GEN JV CUT 120005 JV CUTBACK MATERIAL&SUPPLIES INVENTORY SG (9,164) (135) (2,483) (698) (1,288) (4,062) (496) (2) -
1541900 PUNT M&S GEN JV CUT 120005 JV CUTBACK MATERIAL&SUPPLIES INVENTORY SO (1,380) (35) (386) (103) (179) (603) (74) (0) -
1541900 PUNT M&S GEN JV CUT 120010 Minority Owned Plant M&S Inventory SG 5,690 84 1,542 433 Boo 2,522 308 1 -
1541900 Total (4,854) (86) (1,327) (368) (667) (2,143) (262) (1)
1549900 CR-OBSOL&SURPLINV 102930 SB Asset#120930 So (27) (1) (8) (2) (4) (12) (1) (0) -
1549900 CR-OBSOL&SURPLINV 120930 INVENTORY RESERVE POWER SUPPLY SG 18 0 5 1 3 8 1 0 -
1549900 CR-OBSOL&SURPLINV 120930 INVENTORY RESERVE POWER SUPPLY So (12) (0) (3) (1) (2) (5) (1) (0) -
1549900 CR-OBSOL&SURPLINV 120932 Inventory Reserve-RMP(T&D) SNPD (1,037) (56) (281) (63) (95) (490) (52) - -
1549900 CR-OBSOL&SURPLINV 120933 Inventory Reserve SNPD (515) (28) (139) (32) (47) (243) (26) - -
1549900 Total (1,573) (85) (426) (97) (144) (743) (78) (0)
Grand Total 532,365 6,584 177,736 41,638 57,992 220,610 27,M 59

Rocky Mountain Power
Exhibit No.48 Page 259 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
B14. CASH WORKING
CAPITAL

Rocky Mountain Power
Exhibit No.48 Page 260 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
�PAC IF-ICORP.
Cash Working Capital(Actuals)
12 Month Average:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1430000 1 OTHER ACCTS REC 0 OTHER ACCOUNTS RECEIVABLE SO 52,011 1,316 14,549 3,882 6,732 22,748 2,774 9 -
1430000 Total 52,011 1,316 14,549 3,882 6,732 22,748 2,774 9
1431000 EMP ACCOUNTS REC 0 EMPLOYEE RECEIVABLES SO 4,636 117 1,297 346 600 2,028 247 1 -
1431000 Total 4,636 117 1,297 346 600 2,028 247 1
1431500 INC TAXES RECEIVABLE 0 INCOME TAXES RECEIVABLE SO (70) (2) (20) (5) (9) (31) (4) (0) -
1431500 INC TAXES RECEIVABLE 116133 Interco State Tax Rec-(Even Years)-MEHC SO 290 7 81 22 38 127 15 0 -
1431500 INC TAXES RECEIVABLE 116134 Interco State Tax Rec-(Odd Years)-MEHC SO (71) (2) (20) (5) (9) (31) (4) (0) -
1431500 Total 149 4 42 11 19 65 8 0
1433000 1 JOINT OWNER REC 0 JOINT OWNER RECEIVABLE SO 2,510 63 702 187 325 1,098 134 0 -
1433000 Total 2,510 63 702 187 325 1,098 134 0
1436000 1 OTH ACCT REC 0 OTHER ACCOUNTS RECEIVABLE SO 80,261 2,031 22,452 5,991 10,389 35,104 4,281 13 -
1436000 Total 80,261 2,031 22,452 5,991 10,389 35,104 4,281 13
1437000 CSS OAR BILLINGS 0 CSS OAR BILLINGS SO 9,774 247 2,734 730 1,265 4,275 521 2 -
1437000 Total 9,774 247 2,734 730 1,265 4,275 521 2
1437100 CSS OAR BILLINGS-WOR 0 OTHER ACCT REC CCS SO (36,176) (915) (10,120) (2,700) (4,683) (15,823) (1,929) (6) -
1437100 Total (36,176) (915) (10,120) (2,700) (4,683) (15,823) (1,929) (6)
2300000 1 ASSET RETIREMENT OBL 284915 ARO LIAB-DEER CREEK MINE RECLAMATION OTHER (1,924) - - - - - - - (1,9241
2300000 Total (1,924) (1,924)
2320000 ACCOUNTS PAYABLE 210460 JOINT OWNER RECEIVABLES-CREDIT SE (1,211) (17) (313) (87) (191) (533) (71) (0) -
2320000 ACCOUNTS PAYABLE 210677 Bronco Utah Operations LLC-Coal SE (2,120) (30) (548) (151) (334) (932) (125) (0) -
2320000 ACCOUNTS PAYABLE 211108 UNION DUES/CONTRIBUTIONS WITHHOLDING SO 0 0 0 0 0 0 0 0 -
2320000 ACCOUNTS PAYABLE 211109 MET PAY HOME&AUTO WITHHOLDINGS So (4) (0) (1) (0) (1) (2) (0) (0) -
2320000 ACCOUNTS PAYABLE 211112 UNITED FUND/CHARITABLE WITHHOLDINGS SO (0) (0) (0) (0) (0) (0) (0) (0) -
2320000 ACCOUNTS PAYABLE 211115 Allstate Voluntary Benefit Withholdings SO (0) (0) (0) (0) (0) (0) (0) (0) -
2320000 ACCOUNTS PAYABLE 211116 DEPENDENT SUPPORT/LEVY WITHHOLDINGS SO (8) (0) (2) (1) (1) (3) (0) (0) -
2320000 ACCOUNTS PAYABLE 215077 K-PLUS EMPLOYER CONTRIBUTIONS-ENHANCED SO (657) (17) (184) (49) (85) (287) (35) (0) -
2320000 ACCOUNTS PAYABLE 215078 K-Plus Employer Contributions-Fixed SO (109) (3) (30) (8) (14) (48) (6) (0) -
2320000 ACCOUNTS PAYABLE 215080 METLIFE MEDICAL INSURANCE SO (4,351) (110) (1,217) (325) (563) (1,903) (232) (1) -
2320000 ACCOUNTS PAYABLE 215082 METLIFE DENTAL INSURANCE So (59) (1) (16) (4) (8) (26) (3) (0) -
2320000 ACCOUNTS PAYABLE 215084 METLIFE VISION INSURANCE SO (229) (6) (64) (17) (30) (100) (12) (0) -
2320000 ACCOUNTS PAYABLE 215085 Western Utilities Dental Payable SO 85 1 2 24 6 11 37 5 0 -
2320000 ACCOUNTS PAYABLE 215086 Western Utilities Vision Payable SO 9 0 3 1 1 4 1 0 -
2320000 ACCOUNTS PAYABLE 215088 UWUA Health&Welfare Payable SO (3) (0) (1) (0) (0) (1) (0) (0) -
2320000 ACCOUNTS PAYABLE 215095 HMO HEALTH PLAN So (82) (2) (23) (6) (11) (36) (4) (0) -
2320000 ACCOUNTS PAYABLE 215103 Bluegrass Coal Purchases SE (205) (3) (53) (15) (32) (90) (12) (0) -
2320000 ACCOUNTS PAYABLE 215112 Minnesota Life Insurance SO (132) (3) (37) (10) (17) (58) (7) (0) -
2320000 ACCOUNTS PAYABLE 215116 IBEW 57 MEDICAL INSURANCE SO (743) (19) (208) (55) (96) (325) (40) (0) -
2320000 ACCOUNTS PAYABLE 215350 "IBEW 57 HEALTH REIMBURSEMENT,CURRENT Y SO (0) (0) (0) (0) (0) (0) (0) (0) -
2320000 ACCOUNTS PAYABLE 215351 "IBEW 57 DEPENDENT CARE REIMBURSEMENT,C SO 0 1 0 0 0 0 0 0 0 -
2320000 ACCOUNTS PAYABLE 215356 "HEALTH REIMBURSEMENT,CURRENT YEAR" So (35) (1) (10) (3) (5) (15) (2) (0) -
2320000 ACCOUNTS PAYABLE 215357 "DEPENDENT CARE REIMBURSEMENT,CURRENT Y SO (15) (0) (4) (1) (2) (7) (1) (0) -
2320000 ACCOUNTS PAYABLE 215400 Price River Terminal LLC-Coal SE (4) (0) (1) (0) (1) (2) (0) (0) -
2320000 ACCOUNTS PAYABLE 215425 OR DOE Cool School Program OTHER (20) - - - - - - - (20)
2320000 ACCOUNTS PAYABLE 215439 Cal ISO Trans Payable SG (5,025) (74) (1,361) (383) (706) (2,227) (272) (1) -
2320000 ACCOUNTS PAYABLE 215850 Subscription Fee-OR Community Solar OTHER (19) - - - - - - - (19)
2320000 ACCOUNTS PAYABLE 215851 Participation Fee-OR Community Solar OTHER (1) - - - - - - - (1)
2320000 ACCOUNTS PAYABLE 235230 ACCRUAL-ROYALTIES SE (59) (1) (15) (4) (9) (26) (4) (0) -
2320000 ACCOUNTS PAYABLE 1 235599 1 Safety Award I SO (1,106) (28) (309) (83) (143) (484) (59) (0) -
2320000 ACCOUNTS PAYABLE 240330 PROVISION FOR WORKERS'COMPENSATION SO 156 4 44 12 20 68 8 0 -
2320000 Total (15,945) (309) (4,328) '1,183) (2,215) (6,994) (873) (3) (40)
2533000 O DEF CR-MISC PPL 289517 TRAPPER MINE FINAL RECLAMATION SE (10,776) (151) (2,784) (769) (1,696) (4,737) (636) (2) -
2533000 Total (10,776) (151) (2,784) (769) (1,696) (4,737) (636) (2)
1 of 2

Rocky Mountain Power
Exhibit No.48 Page 261 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
�PACIFICORR
Cash Working Capital(Actuals)
12 Month Average:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif I Oregon Wash I Wyoming Utah Idaho FERC Other
2541050 FAS 143 ARO REG LIAB 00111220 REG LIAB-ARO/REGDIFF DEER CREEK MINE REC SE (20) (0) (5) (1) (3) (9) (1) (0) -
2541050 FA5143 ARO REG LIAB 111920 REG LIAB-ARO/REGDIFF DEER CREEK MINE REC SE 20 0 5 1 3 9 1 0 -
2541050 Total
Grand Total 54,520 1 2,404 1 24,544 1 6,495 1.0,737 37,764 4,527 13 (1,964)
2of2

Rocky Mountain Power
Exhibit No.48 Page 262 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
B15 . MISC . RATE BASE

Rocky Mountain Power
Exhibit No.48 Page 263 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Miscellaneous Rate Base(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
1140000 lEL PLT ACQUIST AD] 1140000 ELECTRIC PLANT ACQUISITION ADJUSTMENTS SG 144,705 2,134 39,206 11,023 20,335 64,137 7,834 35
1140000 JEL PLT ACQUIST ADJ 1140000 ELECTRIC PLANT ACQUISITION ADJUSTMENTS UT 11,764 - - - - 11,764 - - -
1140000 Total 156,468 2,134 39,206 11,023 20,335 75,901 7,834 35
1150000 !AS Prov EI Pt All Ad 1140000 ACCUM PROV ELECTRIC PLANT ACQUISITION AD SG (142,051) (2,095) (38,487) (10,821) (19,963) (62,961) (7,690) (34) -
1150000 Ac Prov El
Pt Acq Ad 1140000 ACCUM PROV ELECTRIC PLANT ACQUISITION AD UT (2,652) (2,652)
1150000 Total (144,703) (2,095) (38,487) (10,821) (19,963) (65,612) (7,690) (34)
1281000 10th Special Funds-Pn 0 Other special funds-Pensions SO 120,369 3,046 33,671 8,985 15,581 52,646 6,420 20
1281000 Total 120,369 3,046 33,671 8,985 15,581 52,646 6,420 20
1651000 PREPAY-INSURANCE 132008 PREPAID INSURANCE-PUBLIC LIABILITY&P SO 77,275 1,955 21,617 5,768 10,003 33,798 4,121 13 -
1651000 PREPAY-INSURANCE 132012 PREPAID INSURANCE-ALLPURPOSE INSURANCE SO 3,207 81 897 239 415 1,403 171 1
1651000 PREPAY-INSURANCE 132016 PREPAID INS-MINORITY OWNED PLANTS SO 380 10 106 28 49 166 20 0
1651000 PREPAY-INSURANCE 132045 PREPAID WORKERS COMPENSATION SO 136 3 38 10 18 60 7 0
1651000 PREPAY-INSURANCE 132055 PREPAID EMPLOYEE BENEFIT COSTS SO 1,036 26 290 77 134 453 55 0 -
1651000 Total 82,035 2,076 22,948 6,124 10,619 35,880 4,375 14
1652000 PREPAY-TAXES 132101 PREPAID PROPERTY TAX GPS 24,138 611 6,752 1,802 3,124 10,557 1,287 4 -
1652000 PREPAY-TAXES 132200 "Prepaid Taxes(Federal,State,Local)" JG
29 1 8 2 4 13 2 0
1652000 PREPAY-TAXES 132924 OTH PREPAY-OREGON DOE FEE 682 17 191 51 88 298 36 0
1652000 Total 24,849 629 6,951 1,855 3,217 10,869 1,325 4
1652100 PREPAY-OTHER 132095 PREPAID EMISSIONS PERMIT FEES(UT) 773 11 210 59 109 343 42 0 -
1652100 PREPAY-OTHER 132097 Prepaid CA GHG Cap&Trade Allowances 29,684 29,684
1652100 PREPAY-OTHER 132098 Prepaid-CA GHG Wholesale 10,454 10,454
1652100 PREPAY-OTHER 132099 Prepaid WA GHG Wholesale-Current 12,616 12,616
1652100 PREPAY-OTHER 132310 PREPAID RATING AGNCY 39 1 11 3 5 17 2 0 -
1652100 PREPAY-OTHER 132551 Prepaid-FSA O&M-Dunlap SG 208 3 56 16 29 92 11 0 -
1652100 PREPAY-OTHER 132557 Prepaid-FSA O&M-Glenrock I SG 214 3 58 16 30 95 12 0
1652100 PREPAY-OTHER 132567 Prepaid-FSA O&M-Leaning Juniper SG 282 4 77 22 40 125 15 0
1652100 PREPAY-OTHER 132574 Prepaid-FSA O&M-McFadden Ridge SG 134 2 36 10 19 59 7 0 -
1652100 PREPAY-OTHER 132577 Prepaid-FSA O&M-Rolling Hills SG 333 5 90 25 47 147 18 0
1652100 PREPAY-OTHER 132580 Prepaid-FSA O&M-Seven Mile I SG 185 3 50 14 26 82 10 0
1652100 PREPAY-OTHER 132581 Prepaid-FSA O&M-Seven Mile II SG 37 1 10 3 5 16 2 0
1652100 PREPAY-OTHER 132620 PREPAYMENTS-WATER RIGHTS LEASE SG 1 950 14 257 72 134 421 51 0 -
1652100 PREPAY-OTHER 132621 Prepayments-Water Rights(Ferron Canal SG 558 8 151 42 78 247 30 0 -
1652100 PREPAY-OTHER 132650 PREPAID DUES SO 1,836 46 514 137 238 803 98 0
1652100 PREPAY-OTHER 132705 Prepaid Pole Contact SG 329 5 89 25 46 146 18 0
1652100 PREPAY-OTHER 132740 PREPAID 0&M WIND SG 84 1 23 6 12 37 5 0 -
1652300 PREPAY-OTHER 132755 Prepaid Aircraft Maintenance Costs SG 167 2 45 13 24 74 9 0
1652100 PREPAY-OTHER 132900 PREPAYMENTS-OTHER SE 72 1 19 5 11 32 4 0
1652100 PREPAY-OTHER 132900 PREPAYMENTS-OTHER SO 2,243 57 627 167 290 981 120 0
1652100 PREPAY-OTHER 132901 PRE FEES-OREGON PUB UTIL COMMISSION ORU(2,515)
- 1,517 - - - - - -
1652100 PREPAY-OTHER 132903 PREP FEES-UTAH PUBLIC SERVICE COMMISSION UT - - - - 3,454 - - -
1652100 PREPAY-OTHER 132904 PREP FEES-IDAHO PUB UTIL COMMISSION IDU 312
1652100 PREPAY-OTHER 132910 Prepayments-Hardware&Software SO 383 4,233 1,130 1,959 6,619 807 3
1652100 PREPAY-OTHER 132999 PREPAY-RECLASS TO LT SO (64) (704) (188) (326) (1,100) (134) (0)1652100 PREPAY-OTHER 134000 L/T PREPAY RECLASS SO 64 704 188 326 1,100 134 0
1652100 PREPAY-OTHER 134100 Prepaid CA GHG Retail-Non-Current OTHER 1,423
1652100 PREPAY-OTHER 134101 Prepaid CA GHG Wholesale-Non-Current OTHER 1,426 1,426
1652100 PREPAY-OTHER 134102 Prepaid WA GHG Wholesale-Non-Current OTHER 29,208 - - - - - - - 29,208
1652100 PREPAY-OTHER 185363 LT Prepayments-Other SO 250 6 70 19 32 109 13 0 -
1652100 Total 113,922 557 8,143 1,785 3,133 13,901 1,587 4 84,811
2281000 ACC PROV-PROP INS 288711 Reg Liab-CA Property Insurance Reserve CA 2,596 2,596
2281000 ACC PROV-PROP INS 288712 Reg Liab-OR Property Insurance Reserve OR 28,149 28,149
2281000 ACC PROV-PROP INS 288713 Reg Liab-WA Property Insurance Reserve WA 387 - - 387 - - - - -
2281000 ACC PROV-PROP INS 288714 Reg Liab-ID Property Insurance Reserve IDU (895) - - (895)
2281000 ACC PROV-PROP INS 288715 Reg Liab-UT Property Insurance Reserve UT 2,217 2,217
2281000 ACC PROV-PROP INS 288716 Reg Liab-WY Property Insurance Reserve WYP 7 7
2281000 ACC PROV-PROP INS 288746 RegL-Insurance Reserves-Recl to Asst OTHER (2,224) - - - - - - - (2,224)
2281000 ACC PROV-PROP INS 1288747 1 RegL-CA Insurance Reserves-Red to Asst OTHER (2,596) - - - - -i1 - (2,596)

Rocky Mountain Power
Exhibit No.48 Page 264 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Miscellaneous Rate Base(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
2281000 lACC PROV-PROP INS 288748 RegL-WA Insurance Reserves-Reel to Asst OTHER (387) - (387)
2281000 JACC PROV-PROP INS 288749 RegL-Insurance Reserves-Reclass OTHER (28,149) - - - - - - - (28,149)
2281000 Total (895) 2,596 28,149 387 7 2,217 (895) (33,355)
2281200 ACC PRV-INS-T&D LN 280299 Accum Prov for Prop Ins-PP-Rec to Cur OTHER 10,797 - - - - - - - 10,797
2281200 ACC PRV-INS-T&D LN 280307 Accum Prov For Prop Ins-Pac Power T&D SO (10,797) (273) (3,020) (806) (1,398) (4,722) (576) (2)
2281200 Total (273) (3,020) (806) (1,398) (4,722) (576) (2) 10,797
2282100 ACC PRV IN&DAMAG 280310 Prov for Injuries&Damages-General SO (11,984) (303) (3,352) (895) (1,551) (5,241) (639) (2)
2282120 ACC PRV IN&DAMAG 280311 ACC.PROV.I&D-EXCL.AUTO SO (1,723,290) (43,602) (482,063) (128,639) (223,063) (753,726) (91,910) (287) -
2282100 ACC PRV IN&DAMAG 280314 I&D Provisions-Reclass to Current SO 11,984 303 3,352 895 1,551 5,241 639 2
2282100 JACC PRV IN&DAMAG 280420 I&D Prov Catastrophic WF Claims Rec Cur OTHER 4,500 4,500
2282100 Total (1,718,790) (43,602) (482,063) (128,639) (223,063) (753,726) (91,910) (287) 4,500
2282400 ACCUM PRV FR I&D-OR 288700 Reg Liab-OR Injuries&Damages Reserve OR 7,193 7,193
2282400 ACCUM PRV FR I&D-OR 288701 Contra Reg Liab-OR Injuries&Damages OR (9,797) - (9,797) - - - - - -
2282400 Total (2,604) (2,604)
2282500 Acc Prov[&D-Insur 156909 Insurance Reim Receivable(I&D)-NonCurr SO 498,750 12,619 139,517 37,230 64,558 218,141 26,600 83 -
2282500 Acc Prov I&D-Insur 156911 Insurance Reim Rec-Reclass to Current SO (350,000) (8,856) (97,907) (26,127) (45,304) (153,082) (18,667) (58)
2282500 Total 148,750 3,764 41,610 11,104 1 19,254 65,060 7,933 25
2283000 PEN/BENFT-SICK 280349 SUPPL.PENSION BENEFITS(RETIRE ALLOW) SO (1,000) (25) (280) (75) (129) (437) (53) (0)
2283000 Total (1,000) (25) (280) (75) (129) (437) (53) (0)
2283500 IPENSIONS 280365 FAS 158 Pension Liab-Rcls to Current SO 145 4 41 11 19 64 8 0 -
2283500 Total 145 4 41 11 19 64 8 O
2284100 JAC MIS OP PR-OTHER 289320 CHEHALIS WA EFSEC CO2 MITIGATION OBLIG SG (235) (3) (64) (18) (33) (104) (13) (0) -
2284100 Total (235) (3) (64) (18) (33) (104) (13) (0)
2300000 JASSET RETIREMENT OBL 284918 ARO LIAB-TROJAN NUCLEAR PLANT TROJD (6,978) (102) (1,875) (526) (1,002) (3,088) (384) (2)
2300000 Total (6,978) (102) (1,875) (526) (1,002) (3,088) (384) (2)
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE CA (326) (326)
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE IOU (63) - - - - - (63) - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE OR (2,261) (2,261)
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE UT (1,201) (1,201)
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE WA (375) (375)
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE WYP (180) - - - (180) - - - -
2530000 Total (4,406) (326) (2,261) (375) (180) (1,201) (63)
2533500 JOTH DEF CR-PEN&BEN 280370 PENSION LIAB-UMWA WITHDRAWAL OBLIG SE (79,857) (1,116) (20,633) (5,703) (12,567) (35,108) (4,713) (18) -
2533500 Total (79,857) (1,116) (20,633) (5,703) (12,567) (35,108) (4,713) (18)
2539900 OTH DEF CR-OTHER 0 Fossil Rock Fuels Entries SE (5,006) (70) (1,293) (358) (788) (2,201) (295) (1)
2539900 OTH DEF CR-OTHER 230155 EMPLOYEE HOUSING SECURITY DEPOSITS CA (19) (19)
2539900 OTH DEF CR-OTHER 284902 IT Software Licenses SO (10,565) (267) (2,955) (789) (1,368) (4,621) (563) (2) -
2539900 OTH DEF CR-OTHER 289341 Accrued Royalties-Reg Rc-y-Noncurrent SE (16,102) (225) (4,160) (1,150) (2,534) (7,079) (950) (4) -
2539900 OTH DEF CR-OTHER 289523 Govt Coal Lease Bonus Payment Liability SE 5,006 70 1,293 358 788 2,201 295 1
2539900 OTH DEF CR-OTHER 289913 MCI-F.O.G.WIRE LEASE SG (129) (2) (35) (10) (18) (57) (7) (0)
2539900 OTH DEF CR-OTHER 289914 TRANSMISSION SERVICE DEPOSITS-THIRD PA SG (4,354) (64) (1,180) (332) (612) (1,930) (236) (1) -
2539900 OTH DEF CR-OTHER 289923 Transmission Cluster Study Deposits SG (45,899) (677) (12,436) (3,497) (6,450) (20,344) (2,485) (11) -
2539900 JOTH DEF CR-OTHER 289925 TRANSM CONST SECURITY DEPOSITS SG (58,083) (857) (15,737) (4,425) (8,162) (25,744) (3,144) (14)
2539900 OTH DEF CR-OTHER 289927 Transm Deposit-Readiness Fin Security SG (125,457) (1,850) (33,991) (9,557) (17,631) (55,606) (6,792) (30)
2,39900 OTH DEF CR-OTHER 289928 Transmission Deposits-Site Control SG (1,850) (27) (501) (141) (260) (820) (100) (0) -
2539900 JOTH DEF CR-OTHER 289955 Accrued Right-of-Way Obligations SG (2,263) (33) (613) (172) (318) (1,003) (123) (1) -
2539900 Total (264,721) (4,022) (71,608) (20,072) (37,353) (117,203) (14,400) (63)
2540000 REGULATORY LIAB 231010 Reg Liab Current-Blue Sky OTHER (9,690) (9,690)
2540000 REGULATORY LIAB 231020 Reg Liab Current-DSM OTHER (804) (804)
2540000 REGULATORY LIAB 233080 Reg Liab Current-REC Sales OTHER (10,418) - - - - - - - (10,418)
2540000 REGULATORY LIAB 231095 Reg Liab Current-Income Tax Related OTHER (25,699) - - - - - - - (25,699)
2540000 REGULATORY LIAB 231100 Reg Liab Current-Other JOTHER (23,357) (23,357)
2540000 REGULATORY LIAB 288001 Reg Liab-Excess Def Inc Taxes-CA CA (0) (0)
2540000 REGULATORY LIAB 288005 Reg Liab-Excess Def Inc Taxes-WA WA (531) - - (531) - - - - -
2540000 REGULATORY LIAB 288021 Reg Liab-FAS 158 Post-Retirement SO (41,449) (1,049) (11,595) (3,094) (5,365) (18,129) (2,211)
2540000 REGULATORY LIAB 1288062 lReg L-WA Decoupling Mech Jan22-Dec22 JOTHER 1 (3,074) (3,074)

Rocky Mountain Power
Exhibit No.48 Page 265 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Miscellaneous Rate Base(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
2540000 REGULATORY LIAB 288063 Reg L-WA Decoupling Mech Jan23-Dec23 OTHER (3,783) - - (3,783)
2540000 REGULATORY LIAB 288073 Contra Reg A-WA Decoupling Jan23-Dec23 OTHER (1,499) - - - - - - - (1,499)
2540000 REGULATORY LIAB 288079 RegL-WA Decoupling Mech-Red to Curr OTHER 4,834 - - - - - - - 4,834
2540000 REGULATORY LIAB 288081 Reg Liab-Cholla Decomm-CA CA 18 18
2540000 REGULATORY LIAB 288082 Reg Liab-Cholla Decomm-ID IDU (2,176) (2,176)
2540000 REGULATORY LIAB 288083 Reg Liab-Cholla Decomm-OR OR (6,851) - (6,851) - - - - - -
2540000 REGULATORY LIAB 288084 Reg Liab-Cholla Decomm-UT UT (16,501) - - - - (16,501) - - -
2540000 REGULATORY LIAB 288086 Reg Liab-Cholla Decomm-WY WYP (233) (233)
2540000 REGULATORY LIAB 288099 RegL-Depr/Amortz Deferral-Bal Reclass OTHER (18) (18)
2540000 REGULATORY LIAB 288114 REG LIABILITY-OR GAIN-SALE EPUD ASSETS OTHER 1 - - - - - - - 1
2540000 REGULATORY LIAB 288159 RegL-Blue Sky-Red to Curr OTHER 9,690 - - - - - - - 9,690
2540000 REGULATORY LIAB 288161 RL-Energy Savings Assistance(ESA)-CA OTHER (352) (352)
2540000 REGULATORY LIAB 288162 Reg Liab-CA Klamath River Dams Removal CA (262) (262)
2540000 REGULATORY LIAB 288165 Reg Liab-OR Enrgy OTHER (5,944) - - - - - - - (5,944)
2540000 REGULATORY LIAB 288174 RegL-OR Asset Sale Gain-Balance Red OTHER (1,849) - - - - - - - (1,849)
2540000 REGULATORY LIAB 288191 RegL-OR Pryor Mtn REC OTHER (294) (294)
2540000 REGULATORY LIAB 288211 Reg Liab-Non-Prot PP&E EDIT-CA CA 0 0
2540000 REGULATORY LIAB 288214 Reg Liab-Non-Prot PP&E EDIT-WA WA (10,484) - - (10,484) - - - - -
2540000 REGULATORY LIAB 288215 Reg Liab-Non-Prot PP&E EDIT-WY WYP (8,047) (8,047)
2540000 REGULATORY LIAB 288260 Reg Liability-WA PCAM CY2021 OTHER 16,514 16,514
2540000 REGULATORY LIAB 288262 Reg Liability-WA PCAM CY2022 OTHER 72,415 72,415
2540000 REGULATORY LIAB 288263 Contra Reg Liability-WA PCAM CY2022 OTHER (3,312) - - - - - - - (3,312)
2540000 REGULATORY LIAB 288264 Reg Liability-WA PCAM PTC CY2021 OTHER 517 - - - - - - - 517
2540000 REGULATORY LIAB 288285 Reg Liab-Excess Income Tax Deferral-WA OTHER (5,881) (5,881)
2540000 REGULATORY LIAB 288286 Reg Liab-Excess Income Tax Deferral-WY OTHER (844) (844)
2540000 REGULATORY LIAB 288404 Reg Liab-OR Fly Ash OTHER (646) - - - - - - - (646)
2540000 REGULATORY LIAB 288405 Reg Liab-OR Direct Access 5 yr Opt Out OTHER (3,577) (3,577)
2540000 REGULATORY LIAB 288406 Reg L-OR-Bridger Mine Accel Depr&Reclm OR (10,913) (10,913)
2540000 REGULATORY LIAB 288409 Reg Liab-WA-Plant Closure Cost Deferral WA (4,067) (4,067)
2540000 REGULATORY LIAB 288410 Reg Liab-WA-Bridger Mine Accel Depr WA (7,648) - - (7,648) - - - - -
2540000 REGULATORY LIAB 288420 Reg Liab-CA GHG Allowance Revenues OTHER 4,014 - - - - - - - 4,014
2540000 REGULATORY LIAB 288422 Reg Liab-CA Solar(SOMAH)-GHG Funds OTHER (10,011) (10,011)
2540000 REGULATORY LIAB 288424 RegL-CA GHG Allowances-Balance Red OTHER (4,014) (4,014)
2540000 REGULATORY LIAB 288443 RegL-OR RECs in Rates-Red to Curr OTHER 8,845 - - - - - - - 8,845
2540000 REGULATORY LIAB 288444 RegL-UT RECs in Rates-Red to Curr OTHER 1,238 - - 1,238
2540000 REGULATORY LIAB 288445 RegL-WA RECs in Rates-Red to Curr OTHER 160 160
2540000 REGULATORY LIAB 288446 RegL-WY RECs in Rates-Red to Curr OTHER 175 175
2540000 REGULATORY LIAB 288450 Reg Liab-WA Fly Ash OTHER (3,400) - - - - - - - (3,400)
2540000 REGULATORY LIAB 288451 RegL-WA Pryor Mtn REC OTHER (192) - - - - - - - (192)
2540000 REGULATORY LIAB 288454 RegL-UT RECs in Rates-Balance Red OTHER (2,123) (2,123)
2540000 REGULATORY LIAB 288456 RegL-WY RECs in Rates-Balance Red OTHER (175) (175)
2540000 REGULATORY LIAB 288459 Reg Liab-Def RECs in Rates-Reclass OTHER (73) - - - - - - - (73)
2540000 REGULATORY LIAB 288475 RegL-WA Def Exc NPC-Balance Reclass OTHER (86,134) - - - - - - - (86,134)
2540000 REGULATORY LIAB 288817 RegL-DSM-CA-Reclass to Current OTHER 419 419
2540000 REGULATORY LIAB 288819 Reg Liab-DSM-CA-Balance Reclass OTHER (419) (419)
2540000 REGULATORY LIAB 288857 RegL-DSM-WA-Reclass to Current OTHER 385 - - - - - - - 385
2540000 REGULATORY LIAB 288859 Reg Liab-DSM-WA-Balance Reclass OTHER (385) - - - - - - - (385)
2540000 REGULATORY LIAB 288931 Reg Liab-Protected PP&E EDIT-CA CA (29,711) (29,711)
2540000 REGULATORY LIAB 288932 Reg Liab-Protected PP&E EDIT-ID IDU (75,946) (75,946)
2540000 REGULATORY LIAB 288933 Reg Liab-Protected PP&E EDIT-OR OR (330,161) - (330,161) - - - - - -
2540000 REGULATORY LIAB 288934 Reg Liab-Protected PP&E EDIT-WA WA (68,573) - - (68,573) - - - - -
2540000 REGULATORY LIAB 288935 Reg Liab-Protected PP&E EDIT-WY WYP (187,417) (187,417)
2540000 REGULATORY LIAB 288936 Reg Liab-Protected PP&E EDIT-UT UT (588,925) (588,925)
2540000 REGULATORY LIAB 288941 Reg Liab-Protected PP&E ARAM-CA CA (705) (705) - - - - - - -
2540000 REGULATORY LIAB 288942 Reg Liab-Protected PP&E ARAM-ID JIDU 1 (0) - - - - - (0) - -
2540000 REGULATORY LIAB 288943 Reg Liab-Protected PP&E ARAM-OR JOR 1 (2) (2)
2540000 REGULATORY LIAB 288945 Reg Liab-Protected PP&E ARAM-WA IWA 1 (6,386) (6,386)

Rocky Mountain Power
Exhibit No.48 Page 266 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Miscellaneous Rate Base(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
2540000 REGULATORY LIAB 288946 Reg Liab-Protected PP&E ARAM-WY WYU (6,889) (6,889)
2540000 REGULATORY LIAB 288948 RegL-Income Tax Related-Red to Asset OTHER (152) - - - - - - - (152)
2540000 REGULATORY LIAB 288949 RegL-EDIT Deferral-Red to Curr OTHER 25,699 - - - - - - - 25,699
2540000 REGULATORY LIAB 288995 RegL-Other-Red to Curr OTHER 18,523 18,523
2540000 Total (1,448,551) (31,709) (359,523) (100,784) (207,952) (623,555) (80,333) (7) (44,689)
Grand Total (3,026,200) (68,469) (801,697) (226,544) (431,474) (1,348,221) (171,547) (311) 22,063

Rocky Mountain Power
Exhibit No.48 Page 267 of 303
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
B16 . REGULATORY
ASSETS

Rocky Mountain Power
Exhibit No.48 Page 268 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1242000 PAC PWR-INT FREE IN 0 INT FREE-PPL OTHER 678 - - - - - - 678
1242000 PAC PWR-INT FREE IN 0 INT FREE-PPL WA 7 - - 7 - - - - -
1242000 Total 685 7 678
1247100 CSS/ELI SYSTEM LOANS 0 CSS/ELI SYSTEM OTHER 5 - - - - - - - 5
1247100 Total 5 5
1249000 RESV UNCIDLLESC&WZ 0 ESC-RESERVE OTHER (180) (180)
1249000 RESV UNCOLL ESC&WZ 0 ESC-RESERVE UT 0 - 0
1249000 1 RESV UNCOLL ESC&WZ 0 ESC-RESERVE WA (4) - - (4) - - - - -
1249000 Total (184) (4) 0 (180)
1823000 1 DSR REGULATORY ASSET 0 DSR REGULATORY ASSETS OTHER (147,014) (147,014)
1823000 Total (147,014) (147,014)
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz&Oth Adjs CA 166 166
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz&Oth Adjs OR 752 752 -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz&Oth Adjs SE (1,662) (23) (429) (119) (262) (731) (98) (0) -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz&Oth Adjs WA 744 - - 744 - - - - -
1823700 OTH REGA-ENERGY WEST 186820 Reg Asset-Deer Creek Mine ARID SE 6,554 92 1,693 468 1,031 2,881 387 2
1823700 OTH REGA-ENERGY WEST 186825 Reg Asset-Deer Creek Mine M&S SE 4,492 63 1,161 321 707 1,975 265 1
1823700 OTH REGA-ENERGY WEST 186826 Reg Asset-Deer Creek-Prepaid Royalties SE 843 12 218 60 133 371 5o 0 -
1823700 OTH REGA-ENERGY WEST 186828 Reg Asset-Deer Creek-Recovery Royalties SE 16,102 225 4,160 1,150 2,534 7,079 950 4
1823700 JOTH REGA-ENERGY WEST 186829 Contra RA-DCM Closure-Royalties Amortz IDU (694) (694)
1823700 JOTH REGA-ENERGY WEST 186829 Contra RA-DCM Closure-Royalties Amortz WYU (2,929) (2,929)
1823700 OTH REGA-ENERGY WEST 186830 Reg Asset-Deer Creek-Union Suppl Ben SE 1,612 23 416 115 254 709 95 0 -
1823700 OTH REGA-ENERGY WEST 186833 Reg Asset-Deer Creek-Nonunion Severance SE 2,770 39 716 198 436 1,218 163 1 -
1823700 OTH REGA-ENERGY WEST 186835 Reg Asset-Deer Creek-Misc Closure Costs SE 45,112 630 11,656 3,221 7,099 19,833 2,662 30
1823700 OTH REGA-ENERGY WEST 186836 Contra RA-DCM Closure-To Joint Owners SE (3,199) (45) (826) (228) (503) (1,406) (189) (1)
1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz&Oth Adjs IDU (2,528) - - - - - (2,528) - -
1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz&Oth Adjs OTHER (14,361) (14,361)
1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz&Oth Adjs UT (26,234) (26,234)
1823700 JOTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz&Oth Adjs WYU (10,671) - (10,671)
1823700 JOTH REGA-ENERGY WEST 186839 Reg Asset-Deer Creek-Tax Flow-Through SE 2,979 42 770 213 1 469 1,310 176 1 -
1823700 OTH REGA-ENERGY WEST 186851 Contra Reg Asset-Deer Creek Closure-CA CA (1,284) (1,284) - - - - - - -
1823700 OTH REGA-ENERGY WEST 186852 CONTRA REG ASSET-DEER CREEK CLOSURE-ID IDU (891) (891)
1823700 OTH REGA-ENERGY WEST 186855 Contra Reg Asset-Deer Creek Closure-WA WA (4,283) (4,283) -
1823700 OTH REGA-ENERGY WEST 186861 RA-Deer Creek-ROR Offset-Fuel Inventory IDU (1,669) - - - (1,669) - -
1823700 OTH REGA-ENERGY WEST 186861 RA-Deer Creek-ROR Offset-Fuel Inventory UT (8,931) - - - - (8,931)
1823700 OTH REGA-ENERGY WEST 186861 RA-Deer Creek-ROR Offset-Fuel Inventory WYU (419) (419)
1823700 OTH REGA-ENERGY WEST 186863 RA-Deer Creek-ROR Offset-Note Intrst-ID IDU (191) (191)
1823700 JOTH REGA-ENERGY WEST 186871 RA-DC ROR Offset-Fuel Inventory-Amortz IDU 1,113 - - - - 1,113 - -
1823700 OTH REGA-ENERGY WEST 186871 RA-DC ROR Offset-Fuel Inventory-Amortz UT 8,931 - - - - 8,931 - - -
1823700 OTH REGA-ENERGY WEST 186871 RA-DC ROR Offset-Fuel Inventory-Amortz WYP 419 419
1823700 OTH REGA-ENERGY WEST 186873 RA-DC ROR Offset-Note Interest-Amortz IDU 127 127
1823700 OTH REGA-ENERGY WEST 186881 Reg Asset-UMWA Pension Trust Oblig SE 79,857 1,116 20,633 5,703 12,567 35,108 4,713 18 -
1823700 OTH REGA-ENERGY WEST 186886 Contra RA-UMWA Pens W/D-To Joint Owners OTHER (4,753) - - - - - - - (4,753)
1823700 OTH REGA-ENERGY WEST 186895 Contra Reg Asset-UMWA Pension Trust-WA OTHER (8,097) (8,097)
1823700 Total 79,778 1,054 1 40,919 7,562 10,864 42,112 4,442 36 (27,210)
1823750 OTHER REG A-CHLA U4 185831 Reg Asset-Cholla Unrec Plant-CA CA 3,372 3,372
1823750 OTHER REG A-CHLA U4 185836 Reg Asset-Cholla Unrec Plant-WY WYP 32,384 - - - 32,384 - - - -
1823750 OTHER REG A-CHLA U4 185864 Reg Asset-Cholla U4-Property Taxes-OR OTHER 515 - - - - - - - 515
1823750 OTHER REG A-CHLA U4 185866 Reg Asset-Cholla U4-Nonunion Severance SG 1,940 29 526 148 273 860 105 0
1823750 OTHER REG A-CHLA U4 185867 Reg Asset-Cholla U4-Safe Harbor Lease SG 97 1 26 7 14 43 5 0
1823750 OTHER REG A-CHLA U4 185874 Contra Reg Asset-Cholla U4 Closure-UT UT (1,079) - - - - (1,079) - - -
1823750 Total 37,229 3,402 552 155 32,670 (177) 110 0 515
1823870 DEFERRED PENSION 187017 FAS 158 Pen Liab Adj SO 256,041 6,478 71,623 19,113 33,142 111,986 13,656 43
1823870 DEFERRED PENSION 187608 Reg Asset-Pension Settlement-CA OTHER 1,296 1,296
1823870 DEFERRED PENSION 187611 Reg Asset-Pension Settlement-OR OTHER 10,460 - 10,460
1823870 DEFERRED PENSION 187612 Reg Asset-Pension Settlement-UT OTHER 2,014 - - - - - - - 2,014
1823870 DEFERRED PENSION 187613 Reg Asset-Pension Settlement-WY WYU 4,830

Rocky Mountain Power
Exhibit No.48 Page 269 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823870 DEFERRED PENSION 187621 Reg Asset FAS-158 SO (41,449) (1,049) (11,595) (3,094) (5,365) (18,129) (2,211) (7)
1823870 DEFERRED PENSION 187629 Reg Asset-Post-Ret-Settlement Loss CA (127) (127) - - - - - - -
1823870 DEFERRED PENSION 187629 Reg Asset-Post-Ret-Settlement Loss IDU (347) - - - - - (347) - -
1823870 DEFERRED PENSION 187629 Reg Asset-Post-Ret-Settlement Loss OTHER (2,036) (2,036)
1823870 DEFERRED PENSION 187629 Reg Asset-Post-Ret-Settlement Loss SO 8,323 211 2,328 621 1,077 3,640 444 1
1823870 DEFERRED PENSION 187629 Reg Asset-Post-Ret-Settlement Loss UT (3,566) - - - - (3,566) - - -
1823870 DEFERRED PENSION 187629 Reg Asset-Post-Ret-Settlement Loss WA (660) - - (660) - - - - -
1823870 IDEFERRED PENSION 187629 Reg Asset-Post-Ret-Settlement Loss WYU (1,412) (1,412)
1823870 IDEFERRED PENSION 187649 Reg Asset-FAS 158 Post-Ret-Reclass s0 41,449 1,049 11,595 3,094 5,365 18,129 2,211 7
1823870 Total 274,814 6,562 73,952 19,074 37,637 112,060 13,752 44 11,733
1823910 ENVIR CST UNDR AMORT 102465 UTAH METALS CLEANUP SO 127 3 35 9 16 55 7 0 -
1823910 ENVIR CST UNDR AMORT 103408 D-SM RETAIL MINOR SITES SO 3,690 93 1,032 275 478 1,614 197 1 -
1823910 ENVIR CST UNDR AMORT 103420 ASTORIA YOUNGS BAY CLEANUP SO 446 11 125 33 58 195 24 0
1823910 ENVIR CST UNDR AMORT 103426 SILVER BELL MINE ENVIRONMENTAL REMED SO 5,675 144 1,587 424 735 2,482 303 1
1823910 ENVIR CST UNDR AMORT 103440 WASHINGTON NON-DEFERRED COSTS WA (4) - - (4) - - - - -
1823910 ENVIR CST UNDR AMORT 103445 American Barrel(UT) SO 241 6 67 18 31 105 13 0 -
1823910 ENVIR CST UNDR AMORT 103446 Astoria/Unocal(Downtown) SO 754 19 211 56 98 330 40 0
1823910 ENVIR CST UNDR AMORT 103447 Big Fork Hydro Plant(MT) s0 733 19 205 55 95 321 39 0
1823910 ENVIR CST UNDR AMORT 103448 Bridger Coal Fuel Oil Spill s0 491 12 137 37 64 215 26 0 -
1823910 ENVIR CST UNDR AMORT 103449 Bridger FGD Pond 1 Closure SO 815 21 228 61 106 357 43 0 -
1823910 ENVIR CST UNDR AMORT 103450 Bridger Plant Oil Spills SO 337 9 94 25 44 147 18 0
1823910 ENVIR CST UNDR AMORT 103451 Cedar Stream Plant(UT) SO 43 1 12 3 6 19 2 0
1823910 ENVIR CST UNDR AMORT 103452 Dave Johnston Oil Spill SO 406 10 114 30 53 178 22 0 -
1823910 ENVIR CST UNDR AMORT 103453 Eugene MGP(50%PCRP) SO 209 5 59 16 27 92 11 0 -
1823910 ENVIR CST UNDR AMORT 103454 Everett MGP(2/3 PCRP) SO 10 0 3 1 1 4 1 0
1823910 ENVIR CST UNDR AMORT 103455 Hunter Fuel Oil Spills SO 26 1 7 2 3 11 1 0
1823910 ENVIR CST UNDR AMORT 103456 Huntington Ash Landfill SO 943 24 264 70 122 412 5o 0 -
1823910 ENVIR CST UNDR AMORT 103457 Idaho Falls Pole Yard SO 1,282 32 359 96 166 561 68 0
1823910 ENVIR CST UNDR AMORT 103458 Jordan Plant Substation SO 159 4 45 12 21 70 8 0
1823910 ENVIR CST UNDR AMORT 103459 Little Mountain Gas Plant SO 119 3 33 9 15 52 6 0
1823910 ENVIR CST UNDR AMORT 103460 Montague Ranch(CA) SO 17 0 5 1 2 8 1 0 -
1823910 ENVIR CST UNDR AMORT 103461 Naughton FGD Pond Closure SO 66 2 19 5 9 29 4 0 -
1823910 ENVIR CST UNDR AMORT 103462 Ogden MGP SO 1,488 38 416 111 193 651 79 0
1823910 ENVIR CST UNDR AMORT 103465 Tacoma A St.(25%PCRP) SO 70 2 19 5 9 30 4 0
1823910 ENVIR CST UNDR AMORT 103466 Portland Harbor Service Ctr SO 5,151 130 1,441 384 667 2,253 275 1 -
1823910 ENVIR CST UNDR AMORT 103467 Wyodak Fuel Oil Spill SO 107 3 30 8 14 47 6 0 -
1823910 ENVIR CST UNDR AMORT 103585 CLINE FALLS-HYDRO SO 8 0 2 1 1 4 0 0
1823910 ENVIR CST UNDR AMORT 103737 Geneva Rock Bldg-Hunter Plant SO 1 0 0 0 0 1 0 0
1823910 ENVIR CST UNDR AMORT 103851 Alturas Service Center(CA) SO 1 0 0 0 0 1 0 0 -
1823910 ENVIR CST UNDR AMORT 103852 Pendleton Service Center (OR) SO 1 0 0 0 0 0 0 0 -
1823910 ENVIR CST UNDR AMORT 103853 Sunnyside Service Center(WA) SO (0) (0) (0) (0) (0) (6) (0) (0)
1823910 ENVIR CST UNDR AMORT 103942 D-SM Retail Minor Sites-RMP-2014 SO 53 1 15 4 7 23 3 0
1823910 ENVIR CST UNDR AMORT 103948 WASHINGTON NON-DEFERRED COSTS-SPPC PACIF WA (43) - - (43) - - - - -
1823910 ENVIR CST UNDR AMORT 103949 WASHINGTON NON-DEFERRED COSTS-SPPC ROCKY WA (30) - - (30) - - - - -
1823910 ENVIR CST UNDR AMORT 103950 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (41) (41)
1823910 ENVIR CST UNDR AMORT 103951 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (194) - (194) -
1823910 ENVIR CST UNDR AMORT 103952 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (24) - - (24) - - - - -
1823930 ENVIR CST UNDR AMORT 103955 Wash Non-Def Costs-SPPC-RMP-2014 WA (29) - - (29) - - - - -
1823910 ENVIR CST UNDR AMORT 103961 D-SM RETAIL MINOR SITES-RMP SO 3,323 84 930 248 430 1,454 177 1
1823910 ENVIR CST UNDR AMORT 104072 FREEPORT SUBSTATION SO 29 1 8 2 4 13 2 0
1823910 ENVIR CST UNDR AMORT 104108 Bors Property (OR)-2016 SO 8 0 2 1 1 3 0 0 -
1823910 ENVIR CST UNDR AMORT 104112 Carbon Ash Spill (UT)-2016 SO 1,924 49 538 144 249 842 103 0 -
1823910 ENVIR CST UNDR AMORT 104143 Hunter Fuel Oil Spills-2017 SO 1 0 0 0 0 0 0 0
1823910 ENVIR CST UNDR AMORT 10 IN2ughton Oil Spill SO 10 0 3 1 1 4 1 0
1823910 ENVIR CST UNDR AMORT 104171 Ririe Substation SO 5 0 1 0 1 2 0 0 -
1823910 ENVIR CST UNDR AMORT 104197 lBridger Plant-FGD Pond 1 ISO 1 3,188 81 892 238 413 1,394 170 1 -
1823910 JENVIR CST UNDR AMORT 104198 1 Bridger Plant-FGD Pond 2 ISO 25 1 7 2 3 11 1 0

Rocky Mountain Power
Exhibit No.48 Page 270 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823910 ENVIR CST UNDR AMORT 104199 Naughton Plant-FGD Pond 1 SO 6,662 169 1,864 497 862 2,914 355 1
1823910 ENVIR CST UNDR AMORT 104200 Naughton Plant-FGD Pond 2 SO 6,396 162 1,789 477 828 2,798 341 1 -
1823910 ENVIR CST UNDR AMORT 104201 Huntington Plant Ash Landfill SO 576 15 161 43 75 252 31 0 -
1823910 ENVIR CST UNDR AMORT 104202 Dave Johnston Pond 4A&4B SO 2,558 65 716 191 331 1,119 136 0
1823910 ENVIR CST UNDR AMORT 104203 Colstrip Pond SO 3,017 76 844 225 391 1,320 161 1
1823910 ENVIR CST UNDR AMORT 104204 Cholla Ash-Flyash Pond SO 4,412 112 1,234 329 571 1,930 235 1 -
1823910 ENVIR CST UNDR AMORT 104205 Naughton North Ash Pond So 3 0 1 0 0 1 0 0 -
1823910 ENVIR CST UNDR AMORT 104206 Naughton South Ash Pond So 35 1 10 3 4 15 2 0
1823910 ENVIR CST UNDR AMORT 104210 American Barrel(UT)-WA WA (13) (13)
1823910 ENVIR CST UNDR AMORT 104211 Astoria/Unocal(Downtown)-WA WA (42) - - (42) - - - - -
1823910 ENVIR CST UNDR AMORT 104212 ASTORIA YOUNGS BAY CLEANUP-WA WA (28) (28)
1823910 ENVIR CST UNDR AMORT 104213 Big Fork Hydro Plant(MT)-WA WA (40) (40)
1823910 ENVIR CST UNDR AMORT 104214 Bors Property (OR)-WA WA (1) (1) -
1823910 ENVIR CST UNDR AMORT 104215 Bridger Coal Fuel Oil Spill-WA WA (30) - - (30) - - - - -
1823910 ENVIR CST UNDR AMORT 104216 Bridger FGD Pond 1 Closure-WA WA (47) - - (47) - - - - -
1823910 ENVIR CST UNDR AMORT 104218 Bridger Plant-FGD Pond 1-WA WA (216) (216)
1823910 ENVIR CST UNDR AMORT 104219 Bridger Plant-FGD Pond 2-WA WA (2) (2)
1823910 ENVIR CST UNDR AMORT 104220 Bridger Plant Oil Spills-2018 WA (19) - - (19) - - - - -
1823910 ENVIR CST UNDR AMORT 104221 Carbon Ash Spill (UT)-WA WA (59) (59)
1823910 ENVIR CST UNDR AMORT 104222 Cedar Steam-WA WA (3) (3)
1823910 ENVIR CST UNDR AMORT 104223 Colstrip Pond-WA WA (203) (203) -
1823910 ENVIR CST UNDR AMORT 104224 Cholla Ash-WA WA (296) - - (296) - - - - -
1823910 ENVIR CST UNDR AMORT 104225 DJ Oil Spill-WA WA (12) - - (12) - - - - -
1823910 ENVIR CST UNDR AMORT 104226 DJ 4A&4B-WA WA (172) (172)
1823910 ENVIR CST UNDR AMORT 104227 Eugene MGP(50%PCRP)-WA WA (12) (12)
1823910 ENVIR CST UNDR AMORT 104228 Everett MGP(2/3 PCRP)-WA WA (1) - - (1) - - - -
1823910 ENVIR CST UNDR AMORT 104229 Hunter Plant-WA WA (42) - - (42) - - - - -
1823910 ENVIR CST UNDR AMORT 104230 Huntington Ash-WA WA (61) (61)
1823910 ENVIR CST UNDR AMORT 104231 Idaho Falls Pole Yard-WA WA (73) (73)
1823910 ENVIR CST UNDR AMORT 104232 Jordan Plant Substation-WA WA (9) - (9) - - - -
1823910 ENVIR CST UNDR AMORT 104233 Montague Ranch-WA WA (0) - - (0)I - - - - -
1823910 ENVIR CST UNDR AMORT 104234 Naughton Plant FGDP 1-WA WA (447) (447)
1823910 ENVIR CST UNDR AMORT 104235 Naughton Plant FGDP 2-WA WA (429) (429) -
1823910 ENVIR CST UNDR AMORT 104236 Naughton Plant FGDP Closure-WA WA (3) - - (3) - - - - -
1823910 ENVIR CST UNDR AMORT 104237 Naughton Oil Spill-WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104238 Naughton North Ash Pond-WA WA (0) (0)
1823910 ENVIR CST UNDR AMORT 104239 Naughton South Ash Pond-WA WA (2) - (2) -
1823910 ENVIR CST UNDR AMORT 104240 Ogden MGP-WA WA (78) - - (78) - - - - -
1823910 ENVIR CST UNDR AMORT 104241 Olympia-WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104242 Portland Harbor Srce Cntrl-WA WA (323) (323)
1823910 ENVIR CST UNDR AMORT 104244 Silver Bell/Telluride-WA WA (313) - (313) -
1823910 ENVIR CST UNDR AMORT 104245 Tacoma A St.(25%PCRP)-WA WA (4) - - (4) - - - - -
1823910 ENVIR CST UNDR AMORT 104246 Utah Metal East-WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104247 Wyodak Oil Spill-WA WA (7) (7)
1823910 ENVIR CST UNDR AMORT 104248 Hunter Fuel Oil Spill-WA WA (0) (0) -
1823910 ENVIR CST UNDR AMORT 104268 Rocky Mountain-WA WA (191) - - (191) - - - - -
1823930 ENVIR CST UNDR AMORT 104269 Pac Power-WA WA (224) - - (224) - - - - -
1823910 ENVIR CST UNDR AMORT 104275 Hayden Ash Landfill-WA WA 0 0
1823910 ENVIR CST UNDR AMORT 104296 NTO Parking Lot-Asbestos 2018 SO 1 108 3 30 8 14 47 6 0
1823910 ENVIR CST UNDR AMORT 104297 NTO Parking Lot Asbestos-WA 2018 WA (8) - - (8) - - - - -
1823910 ENVIR CST UNDR AMORT 104394 Klamath Falls So 3,753 95 1,050 280 486 1,641 200 1 -
1823910 ENVIR CST UNDR AMORT 104395 Klamath Falls-WA 2021 WA (253) (253)
1823910 ENVIR CST UNDR AMORT 1104399 Portland Harbor Service Insurance so (663) (17) (185) (49) (86) (290) (35) (0)
1823910 ENVIR CST UNDR AMORT 104404 North Temple Office SO 2,184 55 611 163 283 955 116 0 -
1823910 ENVIR CST UNDR AMORT 1104405 North Temple Office WA WA (146) (146)
1823910 ENVIR CST UNDR AMORT 104408 American Barrel(UT)-2022 SO 408 10 114 30 53 178 1 22 10
1823910 ENVIR CST UNDR AMORT 1104409 American Barrel(UT)-WA 2022 WA (27) (27)

Rocky Mountain Power
Exhibit No.48 Page 271 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823910 Total 57,228 1,554 17,184 383 7,952 26,869 3,276 10
1823920 DSR COSTS AMORTIZED 0 DSR COST AMORT OTHER 452,989 - - - 452,989
1823920 DSR COSTS AMORTIZED 102030 ENERGY FINANSWER-WASHINGTON OTHER 5,065 - - - - - - - 5,065
1823920 DSR COSTS AMORTIZED 102032 INDUSTRIAL FINANSWER-WASHINGTON OTHER 26,337 - - - - - - - 26,337
1823920 DSR COSTS AMORTIZED 102033 LOW INCOME-WASHINGTON OTHER 10,718 10,718
1823920 DSR COSTS AMORTIZED 102034 SELF AUDIT-WASHINGTON OTHER 14 - - 14
1823920 DSR COSTS AMORTIZED 102036 COMMERCIAL SMALL RETROFIT-WASHINGTON OTHER 788 - - - - - - - 788
1823920 DSR COSTS AMORTIZED 102037 INDUSTRIAL SMALL RETROFIT-WASHINGTON OTHER 13 - - - - - - - 13
1823920 DSR COSTS AMORTIZED 102038 COMMERCIAL RETROFIT LIGHTING-WASHINGTO OTHER 624 624
1823920 DSR COSTS AMORTIZED 102039 INDUSTRIAL RETROFIT LIGHTING-WA OTHER 88 - - 88
1823920 DSR COSTS AMORTIZED 102040 NEEA-WASHINGTON OTHER 11,185 - - - - - - - 11,185
1823920 DSR COSTS AMORTIZED 102043 ENERGY CODE DEVELOPMENT OTHER 2
1823920 DSR COSTS AMORTIZED 102044 HOME COMFORT-WASHINGTON OTHER 162 162
1823920 DSR COSTS AMORTIZED 102045 WEATHERIZATION-WASHINGTON OTHER 22
1823920 DSR COSTS AMORTIZED 102046 HASSLE FREE OTHER 41 - - - - - - - 41
1823920 DSR COSTS AMORTIZED 102072 COMPACT FLUORESCENT LAMPS-WASHINGTON OTHER 1,183 - - - - - - - 1,183
1823920 DSR COSTS AMORTIZED 102127 RESIDENTIAL PROGRAM RESEARCH-WA OTHER 24 24
1823920 DSR COSTS AMORTIZED 102128 WA REVENUE RECOVERY-SEC OFFSET OTHER (114,872) - (114,872)
1823920 DSR COSTS AMORTIZED 102131 ENERGY FINANSWER-UTAH 2O01/2002 OTHER 1,280 - - - - - - - 1,280
1823920 DSR COSTS AMORTIZED 102133 INDUSTRIAL FINANSWER-UTAH 2O01/2002 OTHER 1,353 1,353
1823920 DSR COSTS AMORTIZED 102138 COMPACT FLUOR LAMPS(CFL)UT 2001/2002 OTHER 4,202 4,202
1823920 DSR COSTS AMORTIZED 102147 COMMERCIAL SMALL RETROFIT-UT 2001/2002 OTHER 848 848
1823920 DSR COSTS AMORTIZED 102148 INDUSTRIAL SMALL RETROFIT-UT 2002 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102149 COMMERCIAL RETROFIT LIGHTING-UT 2001/2 OTHER 498 - - - - - - - 498
1823920 DSR COSTS AMORTIZED 102150 INDUSTRIAL RETROFIT LIGHTING-UT 2001/2 OTHER 82 82
1823920 DSR COSTS AMORTIZED 102185 WEB AUDIT PILOT-WA OTHER 527 527
1823920 DSR COSTS AMORTIZED 102186 APPLIANCE REBATE-WA OTHER 18 - - - - - - - 18
1823920 DSR COSTS AMORTIZED 102195 INDUSTRIAL RETROFIT LIGHTING-UT 2002 OTHER 71 71
1823920 DSR COSTS AMORTIZED 102196 POWER FORWARD UT 2002 OTHER 115 115
1823920 JDSR COSTS AMORTIZED 102205 A/C LOAD CONTROL PGM-RESIDENTIAL-UT OTHER 28 - - 28
1823920 DSR COSTS AMORTIZED 102206 SCHOOL ENERGY EDUCATION-WA OTHER 3,807 - - - - - 3,807
1823920 DSR COSTS AMORTIZED 102209 AIR CONDITIONING-UT 2002 OTHER 24 - - - - - - - 24
1823920 DSR COSTS AMORTIZED 102213 REFRIGERATOR RECYCLING PGM-UT 2003 OTHER 1,509 1,509
1823920 DSR COSTS AMORTIZED 102214 REFRIGERATOR RECYCLING PGM-WA OTHER 3,675 3,675
1823920 DSR COSTS AMORTIZED 102223 A/C LOAD CONTROL-RESIDENTIAL UT 2003 OTHER 460 - - - - - 460
1823920 DSR COSTS AMORTIZED 102225 AIR CONDITIONING-UT 2003 OTHER 2,564 - - - - - 2,564
1823920 DSR COSTS AMORTIZED 102226 COMMERCIAL RETROFIT LIGHTING-UT 2003 OTHER 1,187 1,187
1823920 DSR COSTS AMORTIZED 102227 COMMERCIAL SMALL RETROFIT-UT 2003 OTHER 895 - - 895
1823920 DSR COSTS AMORTIZED 102228 COMPACT FLUURESCENT LAMP(CFL)-UT 2002 OTHER 13 - - - - - 13
1823920 DSR COSTS AMORTIZED 102229 ENERGY FINANSWER-UT 2003 OTHER 1,542 - - - - - - - 1,542
1823920 DSR COSTS AMORTIZED 102230 INDUSTRIAL FINANSWER-UT 2003 OTHER 1,658 1,658
1823920 DSR COSTS AMORTIZED 102231 INDUSTRIAL RETROFIT LIGHTING-UT 2003 OTHER 191 - - 191
1823920 DSR COSTS AMORTIZED 102232 INDUSTRIAL SMALL RETROFIT-UTAH-2003 OTHER 14 - - - - - 14
1823920 DSR COSTS AMORTIZED 102233 POWER FORWARD-UT 2003 OTHER (27) - - - - - - - (27)
1823920 DSR COSTS AMORTIZED 102245 CA REVENUE RECOVERY-BALANCING ACCT OTHER (0) (0)
1823920 DSR COSTS AMORTIZED 102327 COMMERCIAL SELF-DIRECT UT 2003 OTHER 4 - 4
1823920 DSR COSTS AMORTIZED 102328 INDUSTRIAL SELF-DIRECT UT 2003 OTHER 7 - - - - - - - 7
1823920 DSR COSTS AMORTIZED 102336 LOW INCOME-UTAH-2004 OTHER 22 - - - - - - - 22
1823920 DSR COSTS AMORTIZED 102337 REFRIGERATOR RECYCLING PGM-UT 2004 OTHER 3,581 3,581
1823920 DSR COSTS AMORTIZED 102338 AC LOAD CONTROL-RESIDENTIAL UT 2004 OTHER 2,910 - - 2,910
1823920 DSR COSTS AMORTIZED 102339 AIR CONDITIONING-UT 2004 OTHER 3,026 - - - - - - - 3,026
1823920 DSR COSTS AMORTIZED 102340 COMMERCIAL RETROFIT LIGHTING-UT 2004 OTHER 1,547 - - - - - - - 1,547
1823920 DSR COSTS AMORTIZED 102341 COMMERCIAL SMALL RETROFIT-UT 2004 OTHER 285 285
1823920 DSR COSTS AMORTIZED 102342 COMPACT FLUURESCENT LAMPS(CFL)UT 2004 OTHER (1) (1)
1823920 DSR COSTS AMORTIZED 102343 ENERGY FINANSWER-UT 2004 OTHER 1,227 - - - - - - - 1,227
1823920 DSR COSTS AMORTIZED 102344 IINDUSTRIAL FINANSWER-UT 2004 OTHER 2,562 - - - - - - - 2,562
1823920 1 DSR COSTS AMORTIZED 1102345 JINDUSTRIAL RETROFIT-UT 2004 OTHER 230 230

Rocky Mountain Power
Exhibit No.48 Page 272 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF F-IF-RP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 102346 INDUSTRIAL SMALL RETROFIT-UT 2004 OTHER 51 - - 51
1823920 DSR COSTS AMORTIZED 102347 POWER FORWARD-UT 2004 OTHER 54 - - - - - - - 54
1823920 DSR COSTS AMORTIZED 102348 COMMERCIAL SELF-DIRECT-UT 2004 OTHER 89 - - - - - - - 89
1823920 DSR COSTS AMORTIZED 102349 INDUSTRIAL SELF-DIRECT-UT 2004 OTHER 129 129
1823920 DSR COSTS AMORTIZED 102443 ESIDENTIAL NEW CONSTRUCTION-WASHINGTON OTHER 561 - - 561
1823920 DSR COSTS AMORTIZED 102444 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 76 - - - - - - - 76
1823920 DSR COSTS AMORTIZED 102458 COMMERCIAL FINANSWER EXPRESS-WASHINGTO OTHER 9,257 - - - - - - - 9,257
1823920 DSR COSTS AMORTIZED 102459 INDUSTRIAL FINANSWER EXPRESS-WASHINGTO OTHER 3,275 3,275
1823920 DSR COSTS AMORTIZED 102460 COMMERCIAL FINANSWER EXPRESS-UTAH-20 OTHER 446 446
1823920 DSR COSTS AMORTIZED 102461 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 146 - - - - - - - 146
1823920 DSR COSTS AMORTIZED 102462 UTAH REVENUE RECOVERY-SBC OFFSET OTHER (587,832) - - - - - - (587,832)
1823920 DSR COSTS AMORTIZED 102502 RETROFIT COMMISSIONING PROGRAM -UTAH OTHER 2 2
1823920 DSR COSTS AMORTIZED 102503 C&I LIGHTING LOAD CONTROL -UTAH-2004 OTHER 23
1823920 DSR COSTS AMORTIZED 102532 LOW INCOME-UTAH-2005 OTHER 48 - - - - - - - 48
1823920 DSR COSTS AMORTIZED 102533 REFRIGERATOR RECYCLING PGM-UTAH-2005 OTHER 3,306 - - - - - - - 3,306
1823920 DSR COSTS AMORTIZED 102534 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 3,060 3,060
1823920 DSR COSTS AMORTIZED 102535 AIR CONDITIONING-UTAH-2005 OTHER 2,347 2,347
1823920 DSR COSTS AMORTIZED 102536 COMMERCIAL RETROFIT LIGHTING-UTAH-20 OTHER 65 - - - - - - - 65
1823920 DSR COSTS AMORTIZED 102537 COMMERCIAL SMALL RETROFIT-UTAH-2005 OTHER 223 223
1823920 DSR COSTS AMORTIZED 102539 ENERGY FINANSWER-UTAH-2005 OTHER 1,476 1,476
1823920 DSR COSTS AMORTIZED 102540 INDUSTRIAL FINANSWER-UTAH-2005 OTHER 3,485 - - 3,485
1823920 DSR COSTS AMORTIZED 102541 INDUSTRIAL RETROFIT LIGHTING-UTAH-20 OTHER 60 - - - - - - - 60
1823920 DSR COSTS AMORTIZED 102543 POWER FORWARD-UTAH-2005 OTHER 50 - - - - - - - 50
1823920 DSR COSTS AMORTIZED 102544 COMMERCIAL SELF-DIRECT-UTAH-2005 OTHER 67 67
1823920 DSR COSTS AMORTIZED 102545 INDUSTRIAL SELF-DIRECT-UTAH-2005 OTHER 103 103
1823920 DSR COSTS AMORTIZED 102546 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 944 - - - - 944
1823920 DSR COSTS AMORTIZED 102547 COMMERCIAL FINANSWER EXPRESS-UTAH-20 OTHER 1,967 - - - - - - 1,967
1823920 DSR COSTS AMORTIZED 102548 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 421 421
1823920 DSR COSTS AMORTIZED 102549 RETROFIT COMMISSIONING PROGRAM -UTAH- OTHER 105 105
1823920 DSR COSTS AMORTIZED 102550 C&I LIGHTING LOAD CONTROL -UTAH-2005 OTHER 36 - - - - 36
1823920 DSR COSTS AMORTIZED 102556 1823920/102556 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102562 APPLIANCE INCENTIVE-WASHWISE-WASHING OTHER 53 53
1823920 DSR COSTS AMORTIZED 102586 IRRIGATION LOAD CONTROL-UTAH-2005 OTHER 3 3
1823920 DSR COSTS AMORTIZED 102706 LOW INCOME-UTAH-2006 OTHER 119 - - - - - - - 119
1823920 DSR COSTS AMORTIZED 102707 REFRIGERATOR RECYCLING PGM-UTAH-2006 OTHER 3,752 - - - - - - - 3,752
1823920 DSR COSTS AMORTIZED 102708 A/C LOAD CONTROL-RESIDENTIAL/UTAH-2006 OTHER 8,624 8,624
1823920 DSR COSTS AMORTIZED 102709 AIR CONDITIONING-UTAH-2006 OTHER 1,499 - - - 1,499
1823920 DSR COSTS AMORTIZED 102712 ENERGY FINANSWER-UTAH-2006 OTHER 2,187 - - - - - - - 2,187
1823920 DSR COSTS AMORTIZED 102713 INDUSTRIAL FINANSWER-WYOMING-UTAH-2006 OTHER 2,748 - - - - - - - 2,748
1823920 DSR COSTS AMORTIZED 102717 COMMERCIAL SELF-DIRECT-UTAH-2006 OTHER 65 65
1823920 DSR COSTS AMORTIZED 102718 INDUSTRIAL SELF-DIRECT-UTAH-2006 OTHER 122 122
1823920 DSR COSTS AMORTIZED 102719 RESIDENTIAL NEW CONSTRUCTION-UTAH-2006 OTHER 1,848 - - - - - - - 1,848
1823920 DSR COSTS AMORTIZED 102720 COMMERCIAL FINANSWER EXPRESS-UTAH-2006 OTHER 2,469 - - - - - - - 2,469
1823920 DSR COSTS AMORTIZED 102721 INDUSTRIAL FINANSWER-UTAH-2006 OTHER 536 536
1823920 DSR COSTS AMORTIZED 102722 RETROFIT COMMISSIONING PROGRAM-UTAH-200 OTHER 211 - 211
1823920 DSR COSTS AMORTIZED 102723 C&I LIGHTING LOAD CONTROL-UTAH-2006 OTHER 8 - - - - - - - 8
1823920 DSR COSTS AMORTIZED 102725 CALIFORNIA DSM EXPENSE-2006 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102759 HOME ENERGY EFF INCENTIVE PROG-UTAH-2006 OTHER 241 241
1823920 DSR COSTS AMORTIZED 102760 HOME ENERGY EFF INCENTIVE PROG-WA-2006 OTHER 15,240 - - - 15,240
1823920 DSR COSTS AMORTIZED 102767 DSR COSTS BEING AMORTIZED OTHER (44,183) - - - - - - - (44,183)
1823920 DSR COSTS AMORTIZED 102796 DSR COSTS BEING AMORTIZED OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102819 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 5,982 5,982
1823920 DSR COSTS AMORTIZED 102820 AIR CONDITIONING-UTAH-2007 OTHER 883 883
1823920 DSR COSTS AMORTIZED 102EI ENERGY FINANSWER-UTAH-2007 OTHER 1,952 - - - - - - - 1,952
1823920 DSR COSTS AMORTIZED 102822 IN DUSTRIAL FINANSWER-UTAH-2007 OTHER 3,369 3,369
1823920 1 DSR COSTS AMORTIZED 1102823 ILOW INCOME-UTAH-2007 JOTHER 1 117 117
1823920 DSR COSTS AMORTIZED 102824 POWER FORWARD-UTAH-2007 OTHER 50 - - 50

Rocky Mountain Power
Exhibit No.48 Page 273 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF F-IF-RP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 102825 REFRIGERATOR RECYCLING PGM-UTAH-2007 OTHER 3,399 - - 3,399
1823920 DSR COSTS AMORTIZED 102826 COMMERCIAL SELF-DIRECT-UTAH-2007 OTHER 61 - - - - - - - 61
1823920 DSR COSTS AMORTIZED 102827 INDUSTRIAL SELF-DIRECT-UTAH-2007 OTHER 108 - - - - - - - 108
1823920 DSR COSTS AMORTIZED 102828 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 1,936 1,936
1823920 DSR COSTS AMORTIZED 102829 COMMERCIAL FINANSWER EXPRESS-UTAH-20 OTHER 3,277 - - 3,277
1823920 DSR COSTS AMORTIZED 102830 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 968 - - - - - - - 968
1823920 DSR COSTS AMORTIZED 102831 RETROFIT COMMISSIONING PROGRAM-UTAH- OTHER 187 - - - - - - - 187
1823920 DSR COSTS AMORTIZED 102833 IRRIGATION LOAD CONTROL -UTAH-2007 OTHER 277 277
1823920 DSR COSTS AMORTIZED 102834 HOME ENERGY EFF INCENTIVE PROG-UT 2007 OTHER 3,034 - - 3,034
1823920 DSR COSTS AMORTIZED 102883 CALIFORNIA DSM EXPENSE-2008 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102906 AC LOAD CONTROL-RESIDENTIAL-UTAH 200 OTHER 7,175 - - - - - - - 7,175
1823920 DSR COSTS AMORTIZED 102907 AIR CONDITIONING-UTAH 2O08 OTHER 526 526
1823920 DSR COSTS AMORTIZED 102908 ENERGY FINANSWER-UTAH-2008 OTHER 3,466 - - - 3,466
1823920 DSR COSTS AMORTIZED 102909 INDUSTRIAL FINANSWER-UTAH-2008 OTHER 4,289 - - - - - - - 4,289
1823920 DSR COSTS AMORTIZED 102910 LOW INCOME-UTAH 2O08 OTHER 127 - - - - - - - 127
1823920 DSR COSTS AMORTIZED 102911 POWER FORWARD-UTAH-2008 OTHER 50 50
1823920 DSR COSTS AMORTIZED 102912 REFRIGERATOR RECYCLING-UTAH-2008 OTHER 2,570 2,570
1823920 DSR COSTS AMORTIZED 102913 COMMERCIAL SELF DIRECT-UTAH-2008 OTHER 83 - - - - - - - 83
1823920 DSR COSTS AMORTIZED 102914 INDUSTRIAL SELF DIRECT-UTAH-2008 OTHER 126 126
1823920 DSR COSTS AMORTIZED 102915 RESIDENTIAL NEW CONSTRUCTION-UTAH 2O08 OTHER 1,664 1,664
1823920 DSR COSTS AMORTIZED 102916 COMMERCIAL FINANSWER EXPRESS-UTAH 2O08 OTHER 3,791 - - 3,791
1823920 DSR COSTS AMORTIZED 102917 INDUSTRIAL FINANSWER EXPRESS-UTAH 2O08 OTHER 1,133 - - - - - - - 1,133
1823920 DSR COSTS AMORTIZED 102918 RETROFIT COMMISSIONING PROGRAM-UTAH- OTHER 1,053 - - - - - - - 1,053
1823920 DSR COSTS AMORTIZED 102919 C&I LIGHTING LOAD CONTROL -UTAH-2008 OTHER 4 4
1823920 DSR COSTS AMORTIZED 102920 IRRIGATION LOAD CONTROL-UTAH OTHER 762 762
1823920 DSR COSTS AMORTIZED 102921 HOME ENERGY EFF INCENTIVE PROGRAM-UTAH OTHER 7,817 - - - - 7,817
1823920 DSR COSTS AMORTIZED 102964 CALIFORNIA DSM EXPENSE-2009 OTHER 0 - - - - 0
1823920 DSR COSTS AMORTIZED 102976 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 9,817 9,817
1823920 DSR COSTS AMORTIZED 102977 AIR CONDITIONING-UTAH-2009 OTHER 500 500
1823920 DSR COSTS AMORTIZED 102978 JENERGY FINANSWER-UTAH-2009 OTHER 2,532 - - - - 2,532
1823920 DSR COSTS AMORTIZED 102979 INDUSTRIAL FINANSWER-UTAH-2009 OTHER 5,215 - - - - - - - 5,215
1823920 DSR COSTS AMORTIZED 102980 LOW INCOME-UTAH-2009 OTHER 162 162
1823920 DSR COSTS AMORTIZED 102981 POWER FORWARD-UTAH-2009 OTHER 50 50
1823920 DSR COSTS AMORTIZED 102982 REFRIGERATOR RECYCLING PGM-UTAH-2009 OTHER 2,339 - - - - - - - 2,339
1823920 DSR COSTS AMORTIZED 102983 COMMERCIAL SELF-DIRECT-UTAH-2009 OTHER 53 - - - - - - - 53
1823920 DSR COSTS AMORTIZED 102984 INDUSTRIAL SELF-DIRECT-UTAH-2009 OTHER 72 72
1823920 DSR COSTS AMORTIZED 102985 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 1,446 - - - 1,446
1823920 DSR COSTS AMORTIZED 102986 COMMERCIAL FINANSWER EXPRESS-UTAH-20 OTHER 3,258 - - - - - - - 3,258
1823920 DSR COSTS AMORTIZED 102987 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 776 - - - - - - - 776
1823920 DSR COSTS AMORTIZED 102988 RETROFIT COMMISSIONING PROGRAM -UTAH- OTHER 947 947
1823920 DSR COSTS AMORTIZED 102990 IRRIGATION LOAD CONTROL -UTAH-2009 OTHER 2,732 2,732
1823920 DSR COSTS AMORTIZED 102991 HOME ENERGY EFF INCENTIVE PROG-UT 2009 OTHER 25,439 - - - - - - - 25,439
1823920 DSR COSTS AMORTIZED 102992 ENERGY FINANSWER-WYOMING PPL-2009 OTHER 21 - - - - - - - 21
1823920 DSR COSTS AMORTIZED 102993 INDUSTRIAL FINANSWER-WYOMING-PPL 2009 OTHER 96 96
1823920 DSR COSTS AMORTIZED 102995 REFRIGERATOR RECYCLING-PPL WYOMING-2 OTHER 140 - - 140
1823920 DSR COSTS AMORTIZED 102996 HOME ENERGY EFF INCENTIVE PRO-PPL WYOM OTHER 439 - - - - - - - 439
1823920 DSR COSTS AMORTIZED 102997 LOW-INCOME WEATHERIZATION-WYOMING PPL OTHER 86 - - - - - - - 86
1823920 DSR COSTS AMORTIZED 102998 COMMERCIAL FINANSWER EXPRESS-WY-2009 OTHER 139 139
1823920 DSR COSTS AMORTIZED 102999 INDUSTRIAL FINANSWER EXPRESS-WY-2009 OTHER 59 - - 59
1823920 DSR COSTS AMORTIZED 103000 SELF DIRECT-COMMERCIAL-WY-2009 OTHER 5 - - - - - - - 5
1823920 DSR COSTS AMORTIZED 103001 SELF DIRECT-INDUSTRIAL-WY-2009 OTHER 12 - - - - - - - 12
1823920 DSR COSTS AMORTIZED 103003 MAIN CHECK DISB-WIRES/ACH IN CLEAR ACCT OTHER 2 2
1823920 DSR COSTS AMORTIZED 103004 MAIN CHECK DISB-WIRES/ACH OUT CLEAR ACCT JOTHER 2 - - 2
1823920 DSR COSTS AMORTIZED 103005 COMMERCIAL FINANSWER EXPRESS Cat 2-WY- OTHER 236 - - - - - - - 236
1823920 DSR COSTS AMORTIZED 103006 INDUSTRIAL FINANSWER EXPRESS Cat 2-WY- OTHER 34 - - - - - - - 34
1823920 DSR COSTS AMORTIZED 103007 1 ENERGY FINANSWER Cat 2-WY 2009 JOTHER 1 40 40
1823920 DSR COSTS AMORTIZED 103008 JINDUSTRIAL FINANSWER Cat 2-WY 2009 JOTHER 1 34 1 - - 34

Rocky Mountain Power
Exhibit No.48 Page 274 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103012 WYOMING REV RECOVERY-SBC OFFSET CAT 1 OTHER (15,759) - - (10,759)
1823920 DSR COSTS AMORTIZED 103013 WYOMING REV RECOVERY-SBC OFFSET CAT 2 OTHER (10,609) - - - - - - - (10,609)
1823920 DSR COSTS AMORTIZED 103014 WYOMING REV RECOVERY-SBC OFFSET CAT 3 OTHER (10,192) - - - - - - - (10,192)
1823920 DSR COSTS AMORTIZED 103031 OUTREACH and COMMUNICATIONS-UT 2009 OTHER 571 571
1823920 DSR COSTS AMORTIZED 103059 CALIFORNIA DSM EXPENSE-2010 OTHER 0 - 0
1823920 DSR COSTS AMORTIZED 103071 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 4,836 - - - - - - - 4,836
1823920 DSR COSTS AMORTIZED 103072 AIR CONDITIONING-UTAH-2010 OTHER 1,490 - - - - - - - 1,490
1823920 DSR COSTS AMORTIZED 103073 ENERGY FINANSWER-UTAH-2010 OTHER 3,246 3,246
1823920 DSR COSTS AMORTIZED 103074 INDUSTRIAL FINANSWER-UTAH-2010 OTHER 4,524 4,524
1823920 DSR COSTS AMORTIZED 103075 LOW INCOME-UTAH-2010 OTHER 258 - - - - - - - 258
1823920 DSR COSTS AMORTIZED 103076 POWER FORWARD-UTAH#2010 OTHER 50 50
1823920 DSR COSTS AMORTIZED 103077 REFRIGERATOR RECYCLING PGM-UTAH-2010 OTHER 2,370 2,370
1823920 DSR COSTS AMORTIZED 103078 COMMERCIAL SELF-DIRECT-UTAH-2010 OTHER 187 - - - 187
1823920 DSR COSTS AMORTIZED 103079 INDUSTRIAL SELF-DIRECT-UTAH-2010 OTHER 330 - - - - - - - 330
1823920 DSR COSTS AMORTIZED 103080 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 2,605 - - - - - - - 2,605
1823920 DSR COSTS AMORTIZED 103081 COMMERCIAL FINANSWER EXPRESS-UTAH-20 OTHER 4,107 4,107
1823920 DSR COSTS AMORTIZED 103082 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 1,019 1,019
1823920 DSR COSTS AMORTIZED 103083 RETROFIT COMMISSIONING PROGRAM -UTAH- OTHER 986 - - - - - - - 986
1823920 DSR COSTS AMORTIZED 103085 IRRIGATION LOAD CONTROL -UTAH-2010 OTHER 2,513 2,513
1823920 DSR COSTS AMORTIZED 103086 HOME ENERGY EFF INCENTIVE PROG-UT 2010 OTHER 16,876 16,876
1823920 DSR COSTS AMORTIZED 103087 OUTREACH and COMMUNICATIONS-UT 2010 OTHER 1,485 - - 1,485
1823920 DSR COSTS AMORTIZED 103089 ENERGY FINANSWER-WY-2010 CAT3 OTHER 11 - - - - - - - 11
1823920 DSR COSTS AMORTIZED 103090 INDUSTRIAL FINANSWER-WY-2010 CAT3 OTHER 669 - - - - - - - 669
1823920 DSR COSTS AMORTIZED 103092 REFRIGERATOR RECYCLING-WY-2010 CAT1 OTHER 176 176
1823920 DSR COSTS AMORTIZED 103093 HOME ENERGY EFF INCENT PROG Y-2010 CAT1 OTHER 740 740
1823920 DSR COSTS AMORTIZED 103094 LOW-INCOME WEATHERZTN-WY 2010 CAT1 OTHER 49 - - - - 49
1823920 DSR COSTS AMORTIZED 103095 COMMERCIAL FINANSWER EXP WY-2010 CAT3 OTHER 65
1823920 DSR COSTS AMORTIZED 103096 INDUSTRIAL FINANSWER EXP WY-2010 CAT3 OTHER 127 127
1823920 DSR COSTS AMORTIZED 103097 SELF DIRECT-COMMERCIAL-WY-2010 CAT3 OTHER 3 3
1823920 DSR COSTS AMORTIZED 103098 SELF DIRECT-INDUSTRIAL-WY-2010 CAT3 OTHER 12 - - - - 12
1823920 DSR COSTS AMORTIZED 103099 COMMERCIAL FINANSWER EXP-WY-2010 CAT2 OTHER 587 - - - - - - - 587
1823920 DSR COSTS AMORTIZED 103100 INDUSTRIAL FINAN EXPRESS WY-2010 CAT2 OTHER 55 55
1823920 DSR COSTS AMORTIZED 103101 ENERGY FINANSWER-WY 2010 CAT2 OTHER 186 186
1823920 DSR COSTS AMORTIZED 103102 INDUSTRIAL FINANSWER-WY 2010 CAT2 OTHER 125 - - - - - - - 125
1823920 DSR COSTS AMORTIZED 103103 Check Disb-Wires/ACH In Clearing-BT OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103104 Check Disb-Wires/ACH Out Clearing-BT OTHER 3 3
1823920 DSR COSTS AMORTIZED 103137 Company Initiatives DEI Study-Washingto OTHER 724 - - - 724
1823920 DSR COSTS AMORTIZED 103163 Commercial Direct Install-Utah-2011 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103164 Commercial Curtailment-Utah-2011 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103165 Commercial Direct Install-Washington OTHER 0 0
1823920 DSR COSTS AMORTIZED 103168 CALIFORNIA DSM EXPENSE-2011 OTHER 0 - - 0
1823920 DSR COSTS AMORTIZED 103169 Commercial Curtailment-Oregon OTHER 27 - - - - - - - 27
1823920 DSR COSTS AMORTIZED 103181 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 6,498 - - - - - - - 6,498
1823920 DSR COSTS AMORTIZED 103182 AIR CONDITIONING-UTAH-2011 OTHER 1,305 1,305
1823920 DSR COSTS AMORTIZED 103183 ENERGY FINANSWER-UTAH-2011 OTHER 3,647 - 3,647
1823920 DSR COSTS AMORTIZED 103184 INDUSTRIAL FINANSWER-UTAH-2011 OTHER 5,016 - - - - - - - 5,016
1823920 DSR COSTS AMORTIZED 103185 LOW INCOME-UTAH-2011 OTHER 255 - - - - - - - 255
1823920 DSR COSTS AMORTIZED 103186 Power Forward-Utah-2011 OTHER 0 0
1823920 DSR COSTS AMORTIZED 103187 REFRIGERATOR RECYCLING PGM-UTAH-2011 OTHER 1,880 - 1,880
1823920 DSR COSTS AMORTIZED 103188 COMMERCIAL SELF-DIRECT-UTAH-2011 OTHER 126 - - - - - - - 126
1823920 DSR COSTS AMORTIZED 103189 INDUSTRIAL SELF-DIRECT-UTAH-2011 OTHER 240 - - - - - - - 240
1823920 DSR COSTS AMORTIZED 103190 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 3,071 3,071
1823920 DSR COSTS AMORTIZED 1103191 COMMERCIAL FINANSWER EXPRESS-UTAH-20 JOTHER 4,607 4,607
1823920 DSR COSTS AMORTIZED 103192 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 1,233 - - - - - - - 1,233
1823920 DSR COSTS AMORTIZED 103193 RETROFIT COMMISSIONING PROGRAM -UTAH- OTHER 411 411
1823920 DSR COSTS AMORTIZED 1103195 1IRRIGATION LOAD CONTROL -UTAH-2011 JOTHER 1 2,513 2,513
1823920 DSR COSTS AMORTIZED 1103196 1 HOME ENERGY EFF INCENTIVE PROG-UT 2011 JOTHER 1 11,3601 11,360

Rocky Mountain Power
Exhibit No.48 Page 275 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103197 OUTREACH and COMMUNICATIONS-UT 2011 OTHER 1,437 - - 1,437
1823920 DSR COSTS AMORTIZED 103199 ENERGY FINANSWER-WY-2011 CAT3 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103200 INDUSTRIAL FINANSWER-WY-2011 CAT3 OTHER 433 - - - - - - - 433
1823920 DSR COSTS AMORTIZED 103202 REFRIGERATOR RECYCLING-WY-2011 CAT1 OTHER 183 183
1823920 DSR COSTS AMORTIZED 103203 HOME ENERGY EFF INCENT PROG Y-2011 CAT1 OTHER 1,070 - 1,070
1823920 DSR COSTS AMORTIZED 103204 Low-Income Weatherztn-Wy 2011 CAT1 OTHER 42 - - - - - - - 42
1823920 DSR COSTS AMORTIZED 103205 COMMERCIAL FINANSWER EXP WY-2011 CAT3 OTHER 102 - - - - - - - 102
1823920 DSR COSTS AMORTIZED 103206 INDUSTRIAL FINANSWER EXP WY-2011 CAT3 OTHER 168 168
1823920 DSR COSTS AMORTIZED 103207 Self Direct-Commercial-Wy-2011 CAT3 OTHER 6 6
1823920 DSR COSTS AMORTIZED 103208 Self Direct-Industrial-Wy-2011 CAT3 OTHER 268 - - - - - - - 268
1823920 DSR COSTS AMORTIZED 103209 COMMERCIAL FINANSWER EXP-WY-2011 CAT2 OTHER 894 - - - - - - 894
1823920 DSR COSTS AMORTIZED 103210 INDUSTRIAL FINAN EXPRESS WY-2011 CAT2 OTHER 55 55
1823920 DSR COSTS AMORTIZED 103211 ENERGY FINANSWER-WY 2011 CAT2 OTHER 51 - - 51
1823920 DSR COSTS AMORTIZED 103212 INDUSTRIAL FINANSWER-WY 2011 CAT2 OTHER 98 - - - - - - - 98
1823920 DSR COSTS AMORTIZED 103213 ISelf Direct-Commercial Wy-2011 CAT2 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103214 Self Direct-Industrial Wy-2011 CAT2 OTHER 11 11
1823920 DSR COSTS AMORTIZED 103277 OUTREACH&COMM-WATTSMART-EVALUATION OTHER 1,308 - - 1,308
1823920 DSR COSTS AMORTIZED 103280 COMPANY INITIATIVES-PRODUCTION EFFICIEN OTHER 388 - - - - - - - 388
1823920 DSR COSTS AMORTIZED 103291 Portfolio-WY-2011 Cat4 OTHER 266 266
1823920 DSR COSTS AMORTIZED 103292 Portfolio-Washington OTHER 3,296 3,296
1823920 DSR COSTS AMORTIZED 103293 Energy Storage Demonstration Project-UT OTHER 7
1823920 DSR COSTS AMORTIZED 103295 Outreach And Communication-WY-2011 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103299 AGRICULURAL FINANSWER EXPRESS-UTAH-2 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103300 AGRICULTURAL FINANSWER EXPRESS-WASHING OTHER 75 75
1823920 DSR COSTS AMORTIZED 103301 PORTFOLIO-WY-2011 CAT2 OTHER 74 74
1823920 DSR COSTS AMORTIZED 103302 PORTFOLIO-WY-2011 CAT3 OTHER 110 - - - - 110
1823920 DSR COSTS AMORTIZED 103308 Home Energy Reporting-OPower-WA 2011 OTHER 1,292 - - - 1,292
1823920 DSR COSTS AMORTIZED 103311 CALIFORNIA DSM EXPENSE-2012 OTHER 0 - - - 0
1823920 DSR COSTS AMORTIZED 103324 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 5,794 5,794
1823920 DSR COSTS AMORTIZED 103325 AIR CONDITIONING-UTAH-2012 OTHER 1,470 - - - - 1,470
1823920 DSR COSTS AMORTIZED 103326 ENERGY FINANSWER-UTAH-2012 OTHER 6,899 - - - - - - - 6,899
1823920 DSR COSTS AMORTIZED 103327 INDUSTRIAL FINANSWER-UTAH-2012 OTHER 2,935 2,935
1823920 DSR COSTS AMORTIZED 103328 LOW INCOME-UTAH-2012 OTHER 177 177
1823920 DSR COSTS AMORTIZED 103330 REFRIGERATOR RECYCLING PGM-UTAH-2012 OTHER 1,474 - - - - - - - 1,474
1823920 DSR COSTS AMORTIZED 103331 COMMERCIAL SELF-DIRECT-UTAH-2012 OTHER 172 - - - - - - 172
1823920 DSR COSTS AMORTIZED 103332 INDUSTRIAL SELF-DIRECT-UTAH-2012 OTHER 429 429
1823920 DSR COSTS AMORTIZED 103333 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 1,943 - - - 1,943
1823920 DSR COSTS AMORTIZED 103334 COMMERCIAL FINANSWER EXPRESS-UTAH-20 OTHER 6,221 - - - - - - - 6,221
1823920 DSR COSTS AMORTIZED 103335 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 1,280 - - - - - - - 1,280
1823920 DSR COSTS AMORTIZED 103336 RETROFIT COMMISSIONING PROGRAM -UTAH- OTHER 460 460
1823920 DSR COSTS AMORTIZED 103337 IRRIGATION LOAD CONTROL -UTAH-2012 OTHER 2,097 2,097
1823920 DSR COSTS AMORTIZED 103338 HOME ENERGY EFF INCENTIVE FROG-UT 2012 OTHER 11,113 - - - - - - - 11,113
1823920 DSR COSTS AMORTIZED 103339 OUTREACH and COMMUNICATIONS-UT 2012 OTHER 1,836 - - - - - - - 1,836
1823920 DSR COSTS AMORTIZED 103340 COMMERCIAL DIRECT INSTALL-UT 2012 OTHER 0 0
1823920 DSR COSTS AMORTIZED 103341 COMMERCIAL CURTAILMENT-UT 2012 OTHER (30) - - - (30)
1823920 DSR COSTS AMORTIZED 103342 ENERGY STORAGE DEMO PROJECT-UT 2012 OTHER 6 - - - - - - - 6
1823920 DSR COSTS AMORTIZED 103343 AGRICULTURAL FINANSWER EXPRESS-UTAH- OTHER 21 - - - - - - - 21
1823920 DSR COSTS AMORTIZED 103346 HOME ENERGY REPORTING-UT 2012 OTHER 534 534
1823920 DSR COSTS AMORTIZED 103347 ENERGY FINANSWER-WY-2012 CAT3 OTHER 20 - - 20
1823920 DSR COSTS AMORTIZED 103348 INDUSTRIAL FINANSWER-WY-2012 CAT3 OTHER 606 - - - - - - - 606
1823920 DSR COSTS AMORTIZED 103349 REFRIGERATOR RECYCLING-WY-2012 CAT1 OTHER 169 - - - - - - - 169
1823920 DSR COSTS AMORTIZED 103350 HOME ENERGY EFF INCENT PROG Y-2012 CAT1 OTHER 904 904
1823920 DSR COSTS AMORTIZED 103351 LOW-INCOME WEATHERZTN-WY 2012 CAT1 JOTHER 31 - 31
1823920 DSR COSTS AMORTIZED 103352 COMMERCIAL FINANSWER EXP WY-2012 CAT3 OTHER 143 - - - - - - - 143
1823920 DSR COSTS AMORTIZED 103353 INDUSTRIAL FINANSWER EXP WY-2012 CAT3 OTHER 170 - - - - - - - 170
1823920 DSR COSTS AMORTIZED 103354 SELF DIRECT-COMMERCIAL-WY-2012 CAT3 JOTHER 1 4 4
1823920 1 DSR COSTS AMORTIZED 103355 SELF DIRECT-INDUSTRIAL-WY-2012 CAT3 JOTHER 1 60 - - 60

Rocky Mountain Power
Exhibit No.48 Page 276 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF F-IF-RP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103356 COMMERCIAL FINANSWER EXP-WY-2012 CAT2 OTHER 1,203 - - 1,203
1823920 DSR COSTS AMORTIZED 103357 INDUSTRIAL FINAN EXPRESS WY-2012 CAT2 OTHER 58 - - - - - - - 58
1823920 DSR COSTS AMORTIZED 103358 ENERGY FINANSWER-WY 2012 CAT2 OTHER 59 - - - - - - - 59
1823920 DSR COSTS AMORTIZED 103359 INDUSTRIAL FINANSWER-WY 2012 CAT2 OTHER 205 205
1823920 DSR COSTS AMORTIZED 103360 SELF DIRECT-COMMERCIAL WY-2012 CAT2 OTHER 1 - - 1
1823920 DSR COSTS AMORTIZED 103361 SELF DIRECT-INDUSTRIAL WY-2012 CAT2 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103363 PORTFOLIO WY-2012 CAT1 OTHER 33 - - - - - - - 33
1823920 DSR COSTS AMORTIZED 103364 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 155 155
1823920 DSR COSTS AMORTIZED 103365 AGRICULURAL FINANSWER EXP WY-2012 CAT2 OTHER 1 - - 1
1823920 DSR COSTS AMORTIZED 103366 AGRICULURAL FINANSWER EXP WY-2012 CAT3 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103367 PORTFOLIO WY-2012 CAT2 OTHER 35 - - - - - - - 35
1823920 DSR COSTS AMORTIZED 103368 PORTFOLIO WY-2012 CAT3 OTHER 30 30
1823920 DSR COSTS AMORTIZED 103369 COMMERCIAL CURTAILMENT-OR 2012 OTHER (27) - - - (27)
1823920 DSR COSTS AMORTIZED 103493 U.of Utah Student Energy Sponsorship-UT OTHER 8 - - - - - - - 8
1823920 DSR COSTS AMORTIZED 103496 PORTFOLIO-IDAHO OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103497 PORTFOLIO-UTAH OTHER 42 42
1823920 DSR COSTS AMORTIZED 103623 CALIFORNIA DSM EXPENSE-2013 OTHER 0
1823920 DSR COSTS AMORTIZED 103646 PORTFOLIO-IDAHO 2013 OTHER 38 - - - - - - - 38
1823920 DSR COSTS AMORTIZED 103647 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 10,293 10,293
1823920 DSR COSTS AMORTIZED 103648 AIR CONDITIONING-UTAH-2013 OTHER 66 66
1823920 DSR COSTS AMORTIZED 103649 ENERGY FINANSWER-UTAH-2013 OTHER 1,445 - - 1,445
1823920 DSR COSTS AMORTIZED 103650 INDUSTRIAL FINANSWER-UTAH-2013 OTHER 2,168 - - - - - - - 2,168
1823920 DSR COSTS AMORTIZED 103651 LOW INCOME-UTAH-2013 OTHER 120 - - - - - - - 120
1823920 DSR COSTS AMORTIZED 103653 REFRIGERATOR RECYCLING PGM-UTAH-2013 OTHER 1,544 1,544
1823920 DSR COSTS AMORTIZED 103654 COMMERCIAL SELF-DIRECT-UTAH-2013 OTHER 116 116
1823920 DSR COSTS AMORTIZED 103655 INDUSTRIAL SELF-DIRECT-UTAH-2013 OTHER 319 - - - - 319
1823920 DSR COSTS AMORTIZED 103656 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 1,314 - - - - 1,314
1823920 DSR COSTS AMORTIZED 103657 COMMERCIAL FINANSWER EXPRESS-UTAH-20 OTHER 8,290 8,290
1823920 DSR COSTS AMORTIZED 103658 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 1,444 1,444
1823920 DSR COSTS AMORTIZED 103660 IRRIGATION LOAD CONTROL -UTAH-2013 OTHER 807 - - - - 807
1823920 DSR COSTS AMORTIZED 103661 HOME ENERGY EFF INCENTIVE FROG-UT 2013 OTHER 20,269 - - - - - - - 20,269
1823920 DSR COSTS AMORTIZED 103662 OUTREACH and COMMUNICATIONS-UT 2013 OTHER 1,406 1,406
1823920 DSR COSTS AMORTIZED 103666 AGRICULTURAL FINANSWER EXPRESS-UTAH- OTHER 70 70
1823920 DSR COSTS AMORTIZED 103671 HOME ENERGY REPORTING-UT 2013 OTHER 765 - - - - - - - 765
1823920 DSR COSTS AMORTIZED 103673 RETROFIT COMMISSIONING PROGRAM -UTAH- OTHER 135 - - - - - - - 135
1823920 DSR COSTS AMORTIZED 103675 ENERGY FINANSWER-WY-2013 CAT3 OTHER 27 27
1823920 DSR COSTS AMORTIZED 103676 INDUSTRIAL FINANSWER-WY-2013 CAT3 OTHER 985 - - - 985
1823920 DSR COSTS AMORTIZED 103677 REFRIGERATOR RECYCLING-WY-2013 CAT1 OTHER 130 - - - - - - - 130
1823920 DSR COSTS AMORTIZED 103678 HOME ENERGY EFF INCENT FROG Y-2013 CAT1 OTHER 884 - - - - - - - 884
1823920 DSR COSTS AMORTIZED 103679 LOW-INCOME WEATHERZTN-WY 2013 CAT1 OTHER 41 41
1823920 DSR COSTS AMORTIZED 103680 COMMERCIAL FINANSWER EXP WY-2013 CAT3 OTHER 424 424
1823920 DSR COSTS AMORTIZED 103681 INDUSTRIAL FINANSWER EXP WY-2013 CAT3 OTHER 169 - - - - - - - 169
1823920 DSR COSTS AMORTIZED 103682 SELF DIRECT-COMMERCIAL-WY-2013 CAT3 OTHER 2
1823920 DSR COSTS AMORTIZED 103683 SELF DIRECT-INDUSTRIAL-WY-2013 CAT3 OTHER 9 9
1823920 DSR COSTS AMORTIZED 103684 COMMERCIAL FINANSWER EXP-WY-2013 CAT2 OTHER 1,234 - - - 1,234
1823920 DSR COSTS AMORTIZED 103685 INDUSTRIAL FINAN EXPRESS WY-2013 CAT2 OTHER 85 - - - - - - - 85
1823920 DSR COSTS AMORTIZED 103686 ENERGY FINANSWER-WY 2013 CAT2 OTHER 26 - - - - - - - 26
1823920 DSR COSTS AMORTIZED 103687 INDUSTRIAL FINANSWER-WY 2013 CAT2 OTHER 58 58
1823920 DSR COSTS AMORTIZED 103688 SELF DIRECT-COMMERCIAL WY-2013 CAT2 OTHER 2 - 2
1823920 DSR COSTS AMORTIZED 103689 SELF DIRECT-INDUSTRIAL WY-2013 CAT2 OTHER 8 - - - - - - - 8
1823920 DSR COSTS AMORTIZED 103690 PORTFOLIO WY-2013 CAT1 OTHER 130 - - - - - - - 130
1823920 DSR COSTS AMORTIZED 103691 OUTREACH AND COMMUNICATION WATTSMT WY-2 JOTHER 178 178
1823920 DSR COSTS AMORTIZED 103692 AGRICULTURAL FINANSWER EXP WY-2013 CAT2 JOTHER 10 - - 10
1823920 DSR COSTS AMORTIZED 103693 AGRICULURAL FINANSWER EXP WY-2013 CAT3 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103694 PORTFOLIO WY-2013 CAT2 OTHER 38 - - - - - - - 38
1823920 DSR COSTS AMORTIZED 103695 PORTFOLIO WY-2013 CAT3 JOTHER 26 26
1823920 DSR COSTS AMORTIZED 103700 PORTFOLIO-UTAH 2O13 JOTHER 415 - - 435

Rocky Mountain Power
Exhibit No.48 Page 277 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF F-IF-RP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103701 U.of Utah Student Energy Sponsorship-UT OTHER 2 - - 2
1823920 DSR COSTS AMORTIZED 103732 COMMERCIAL(WSB)WATTSMART BUSINESS-UT OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103734 INDUSTRIAL(WSB)WATTSMART BUSINESS-UT OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103735 WSB-WATTSMART BUSINESS-UT-2013 OTHER 12 12
1823920 DSR COSTS AMORTIZED 103740 COMMERCIAL(WSB)WATTSMART BUSINESS-WA OTHER 5,435 - - 5,435
1823920 DSR COSTS AMORTIZED 103741 INDUSTRIAL WATTSMART BUSINESS-WA-2013 OTHER 6,233 - - - - - - - 6,233
1823920 DSR COSTS AMORTIZED 103742 WSB-WATTSMART BUSINESS-WA-2013 OTHER 41049 - - - - - - - 4,049
1823920 DSR COSTS AMORTIZED 103743 AGRICULTURAL(WSB)WATTSMART BUSINESS- OTHER 306 306
1823920 DSR COSTS AMORTIZED 103745 CALIFORNIA DSM EXPENSE-2014 OTHER 0 - 0
1823920 DSR COSTS AMORTIZED 103754 PORTFOLIO-IDAHO 2014 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103756 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 24,564 - - - - - - - 24,564
1823920 DSR COSTS AMORTIZED 103757 AGRICULURAL FINANSWER EXPRESS-UTAH-2 OTHER 1 1
1823920 DSR COSTS AMORTIZED 103758 AIR CONDITIONING-UTAH-2014 OTHER 1 - - 1
1823920 DSR COSTS AMORTIZED 103759 COMMERCIAL FINANSWER EXPRESS-UTAH-20 OTHER 401 - - - - - - - 401
1823920 DSR COSTS AMORTIZED 103760 ENERGY FINANSWER-UTAH-2014 OTHER 37 - - - - - - - 37
1823920 DSR COSTS AMORTIZED 103761 HOME ENERGY EFF INCENTIVE PROG-UT 2014 OTHER 24,908 24,908
1823920 DSR COSTS AMORTIZED 103762 HOME ENERGY REPORTING-UT 2014 OTHER 1,630 1,630
1823920 DSR COSTS AMORTIZED 103763 INDUSTRIAL FINANSWER-UTAH-2014 OTHER 60 - - - - - - - 60
1823920 DSR COSTS AMORTIZED 103764 INDUSTRIAL FINANSWER EXPRESS-UTAH-20 OTHER 144 144
1823920 DSR COSTS AMORTIZED 103765 IRRIGATION LOAD CONTROL -UTAH-2014 OTHER 597 597
1823920 DSR COSTS AMORTIZED 103766 LOW INCOME-UTAH-2014 OTHER 170 - - - 170
1823920 DSR COSTS AMORTIZED 103767 OUTREACH and COMMUNICATIONS-UT 2014 OTHER 1,585 - - - - - - - 1,585
1823920 DSR COSTS AMORTIZED 103768 PORTFOLIO-UTAH 2O14 OTHER 242 - - - - - - - 242
1823920 DSR COSTS AMORTIZED 103769 REFRIGERATOR RECYCLING PGM-UTAH-2014 OTHER 1,762 1,762
1823920 DSR COSTS AMORTIZED 103770 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 1,203 1,203
1823920 DSR COSTS AMORTIZED 103771 RETROFIT COMMISSIONING PROGRAM -UTAH- OTHER 1 - - - - 1
1823920 DSR COSTS AMORTIZED 103772 COMMERCIAL SELF-DIRECT-UTAH-2014 OTHER 29
1823920 DSR COSTS AMORTIZED 103773 INDUSTRIAL SELF-DIRECT-UTAH-2014 OTHER 53 53
1823920 DSR COSTS AMORTIZED 103774 COMMERCIAL(WSB)WATTSMART BUS-UT-201 OTHER 12,239 12,239
1823920 DSR COSTS AMORTIZED 103775 INDUSTRIAL(WSB)WATTSMART BUS-UT-2014 OTHER 6,640 - - - - 6,640
1823920 DSR COSTS AMORTIZED 103776 WSB-WATTSMART BUS-UT-2014 OTHER 3,636 - - - - - - - 3,636
1823920 DSR COSTS AMORTIZED 103777 AGRICULTURAL(WSB)WATTSMART BUS-UT-20 OTHER 161 161
1823920 DSR COSTS AMORTIZED 103778 U.of Utah Student Energy Sponsorship-UT OTHER 5 5
1823920 DSR COSTS AMORTIZED 103779 AGRICULURAL FINANSWER EXP WY-2014 CAT2 OTHER 4 - - - - - - - 4
1823920 DSR COSTS AMORTIZED 103780 AGRICULURAL FINANSWER EXP WY-2014 CAT3 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103781 COMMERCIAL FINANSWER EXP-WY-2014 CAT2 OTHER 1,178 1,178
1823920 DSR COSTS AMORTIZED 103782 COMMERCIAL FINANSWER EXP WY-2014 CAT3 OTHER 255 - - - 255
1823920 DSR COSTS AMORTIZED 103783 ENERGY FINANSWER-WY 2014 CAT2 OTHER 32 - - - - - - - 32
1823920 DSR COSTS AMORTIZED 103784 ENERGY FINANSWER-WY-2014 CAT3 OTHER 71 - - - - - - - 71
1823920 DSR COSTS AMORTIZED 103785 HOME ENERGY EFF INCENT PROG Y-2014 CAT1 OTHER 1,183 1,183
1823920 DSR COSTS AMORTIZED 103786 INDUSTRIAL FINANSWER-WY 2014 CAT2 OTHER 95 - - - 95
1823920 DSR COSTS AMORTIZED 103787 INDUSTRIAL FINANSWER-WY-2014 CAT3 OTHER 356 - - - - - - - 356
1823920 DSR COSTS AMORTIZED 103788 INDUSTRIAL FINAN EXPRESS WY-2014 CAT2 OTHER 136 - - - - - - - 136
1823920 DSR COSTS AMORTIZED 103789 INDUSTRIAL FINANSWER EXP WY-2014 CAT3 OTHER 203 203
1823920 DSR COSTS AMORTIZED 103790 LOW-INCOME WEATHERZTN-WY 2014 CAT1 OTHER 30 - - 30
1823920 DSR COSTS AMORTIZED 103791 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 157 - - - - - - - 157
1823920 DSR COSTS AMORTIZED 103792 PORTFOLIO WY-2014 CAT1 OTHER 63 - - - - - - - 63
1823920 DSR COSTS AMORTIZED 103793 PORTFOLIO WY-2014 CAT2 OTHER 147 147
1823920 DSR COSTS AMORTIZED 103794 PORTFOLIO WY-2014 CAT3 OTHER 258 - 258
1823920 DSR COSTS AMORTIZED 103795 REFRIGERATOR RECYCLING-WY-2014 CAT1 OTHER 159 - - - - - - - 159
1823920 DSR COSTS AMORTIZED 103796 SELF DIRECT-COMMERCIAL WY-2014 CAT2 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103797 SELF DIRECT-COMMERCIAL-WY-2014 CAT3 OTHER 2 2
1823920 DSR COSTS AMORTIZED 103798 SELF DIRECT-INDUSTRIAL WY-2014 CAT2 OTHER 2 - 2
1823920 DSR COSTS AMORTIZED 103799 SELF DIRECT-INDUSTRIAL-WY-2014 CAT3 OTHER 198 - - - - - - - 198
1823920 DSR COSTS AMORTIZED 103805 WSB-WATTSMART BUSINESS-CA-2014 OTHER 0 0
1823920 DSR COSTS AMORTIZED 103808 JWSB-WATTSMART BUSINESS-ID-2014 OTHER 32 32
1823920 DSR COSTS AMORTIZED 103809 JWSB Small Business Comm-ID-2014 OTHER 11

Rocky Mountain Power
Exhibit No.48 Page 278 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF F-IF-RP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103810 WSB Small Business Ind-ID 2014 OTHER 8 - - 8
1823920 DSR COSTS AMORTIZED 103811 WSB-Wattsmart Business-WY Cat 2-201 OTHER 26 - - - - - - - 26
1823920 DSR COSTS AMORTIZED 103812 WSB-Small Business Comm-WY Cat2-201 OTHER 7 - - - - - - - 7
1823920 DSR COSTS AMORTIZED 103813 WBS Small Business Ind-WY Cat2-2014 OTHER 5 5
1823920 DSR COSTS AMORTIZED 103814 WSB Small Business Comm-UT-2014 OTHER 1,635 - - 1,635
1823920 DSR COSTS AMORTIZED 103815 WBS Small Business Ind-UT-2014 OTHER 23 - - - - - - - 23
1823920 DSR COSTS AMORTIZED 103816 WSB Small Business Comm-WA-2014 OTHER 557 - - - - - - - 557
1823920 DSR COSTS AMORTIZED 103817 WBS Small Business Ind-WA-2014 OTHER 46 46
1823920 DSR COSTS AMORTIZED 103834 HOME ENERGY REPORTING-ID 2014 OTHER 20 20
1823920 DSR COSTS AMORTIZED 103835 HOME ENERGY REPORTING-WY 2014 OTHER 23 - - - - - - - 23
1823920 DSR COSTS AMORTIZED 103845 REFRIGERATOR RECYCLING COMM-WASHINGTON OTHER 1 1
1823920 DSR COSTS AMORTIZED 103856 WSB Wattsmart Business Agric-ID-2014 OTHER 0 0
1823920 DSR COSTS AMORTIZED 103858 WSB Wattsmart Business Comm-WY Cat3-20 OTHER 8
1823920 DSR COSTS AMORTIZED 103859 WBS Wattsmart Business Ind-WY Cat2-2014 OTHER 26 - - - - - - - 26
1823920 DSR COSTS AMORTIZED 103860 WSB-Wattsmart Business-WY Cat 3-2014 OTHER 5 - - - - - - - 5
1823920 DSR COSTS AMORTIZED 103862 OUTREACH AND COMMUNICATION ID-2014 OTHER 5 5
1823920 DSR COSTS AMORTIZED 103865 CALIFORNIA DSM EXPENSE-2015 OTHER 0
1823920 DSR COSTS AMORTIZED 103874 PORTFOLIO-IDAHO 2015 OTHER 23 - - - - - - - 23
1823920 DSR COSTS AMORTIZED 103876 WSB-WATTSMART BUSINESS-ID-2015 OTHER 410 410
1823920 DSR COSTS AMORTIZED 103877 WSB Small Business Comm-ID-2015 OTHER 1,345 1,345
1823920 DSR COSTS AMORTIZED 103878 WSB Small Business Ind-ID 2015 OTHER 264 - - - 264
1823920 DSR COSTS AMORTIZED 103879 HOME ENERGY REPORTING-ID 2015 OTHER 136 - - - - - - - 136
1823920 DSR COSTS AMORTIZED 103880 WSB Wattsmart Business Agric-ID-2015 OTHER 227 - - - - - - - 227
1823920 DSR COSTS AMORTIZED 103881 OUTREACH AND COMMUNICATION ID-2015 OTHER 153 153
1823920 DSR COSTS AMORTIZED 103882 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 4,174 4,174
1823920 DSR COSTS AMORTIZED 103887 HOME ENERGY EFF INCENTIVE FROG-UT 2015 OTHER 18,922 - - - - 18,922
1823920 DSR COSTS AMORTIZED 103888 HOME ENERGY REPORTING-UT 2015 OTHER 2,878 - - - - - 2,878
1823920 DSR COSTS AMORTIZED 103891 IRRIGATION LOAD CONTROL -UTAH-2015 OTHER 476 476
1823920 DSR COSTS AMORTIZED 103892 LOW INCOME-UTAH-2015 OTHER 64 - 64
1823920 DSR COSTS AMORTIZED 103893 OUTREACH and COMMUNICATIONS-UT 2015 OTHER 1,611 - - - - 1,611
1823920 DSR COSTS AMORTIZED 103894 PORTFOLIO-UTAH 2O15 OTHER 370 - - - - - - - 370
1823920 DSR COSTS AMORTIZED 103895 REFRIGERATOR RECYCLING PGM-UTAH-2015 OTHER 1,125 1,125
1823920 DSR COSTS AMORTIZED 103896 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 1,890 1,890
1823920 DSR COSTS AMORTIZED 103900 COMMERCIAL(WSB)WATTSMART BUS-UT-201 OTHER 15,213 - - - - - - - 15,213
1823920 DSR COSTS AMORTIZED 103901 INDUSTRIAL(WSB)WATTSMART BUS-UT-2015 OTHER 6,316 - - - - - - - 6,316
1823920 DSR COSTS AMORTIZED 103902 WSB-WATTSMART BUS-UT-2015 OTHER 4,777 4,777
1823920 DSR COSTS AMORTIZED 103903 AGRICULTURAL(WSB)WATTSMART BUS-UT-20 OTHER 257 - - - 257
1823920 DSR COSTS AMORTIZED 103904 U.of Utah Student Energy Sponsorship-UT OTHER 6 - - - - - - - 6
1823920 DSR COSTS AMORTIZED 103905 WSB Small Business Comm-UT-2015 OTHER 3,896 - - - - - - - 3,896
1823920 DSR COSTS AMORTIZED 103906 WBS Small Business Ind-UT-2015 OTHER 262 262
1823920 DSR COSTS AMORTIZED 103907 AGRICULURAL FINANSWER EXP WY-2015 CAT2 OTHER 0
1823920 DSR COSTS AMORTIZED 103909 COMMERCIAL FINANSWER EXP-WY-2015 CAT2 OTHER 97 - - - - - - - 97
1823920 DSR COSTS AMORTIZED 103910 COMMERCIAL FINANSWER EXP WY-2015 CAT3 OTHER 54 - - - - - - - 54
1823920 DSR COSTS AMORTIZED 103911 ENERGY FINANSWER-WY 2015 CAT2 OTHER 0 0
1823920 DSR COSTS AMORTIZED 103912 ENERGY FINANSWER-WY-2015 CAT3 OTHER 43 - 43
1823920 DSR COSTS AMORTIZED 103913 HOME ENERGY EFF INCENT FROG Y-2015 CAT1 OTHER 1,207 - - - - - - - 1,207
1823920 DSR COSTS AMORTIZED 103914 INDUSTRIAL FINANSWER-WY 2015 CAT2 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103915 INDUSTRIAL FINANSWER-WY-2015 CAT3 OTHER 85 85
1823920 DSR COSTS AMORTIZED 103916 INDUSTRIAL FINAN EXPRESS WY-2015 CAT2 OTHER 9 - - 9
1823920 DSR COSTS AMORTIZED 103917 INDUSTRIAL FINANSWER EXP WY-2015 CAT3 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103918 LOW-INCOME WEATHERZTN-WY 2015 CATI OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103919 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 121 121
1823920 DSR COSTS AMORTIZED 103920 IPORTFOLIO WY-2015 CAT1 OTHER 71 - 71
1823920 DSR COSTS AMORTIZED 103921 PORTFOLIO WY-2015 CAT2 121M
29 - - - - - - - 29
1823920 DSR COSTS AMORTIZED 103922 PORTFOLIO WY-2015 CAT3 OTHER 47 - - - - - - - 41
1823920 DSR COSTS AMORTIZED 103923 REFRIGERATOR RECYCLING-WY-2015 CAT1 JOTHER 1 99 99
1823920 DSR COSTS AMORTIZED 103925 ISELF DIRECT-COMMERCIAL-WY-2015 CAT3 JOTHER I1 0

Rocky Mountain Power
Exhibit No.48 Page 279 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF F-IF-RP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC qr Other
1823920 DSR COSTS AMORTIZED 103927 SELF DIRECT-INDUSTRIAL-WY-2015 CAT3 OTHER 1 - - 1
1823920 DSR COSTS AMORTIZED 103928 WSB-Wattsmart Business-WY Cat 2-201 OTHER 639 - - - - - - - 639
1823920 DSR COSTS AMORTIZED 103929 WSB-Small Business Comm-WY Cat2-201 OTHER 1,071 - - - - - - - 1,071
1823920 DSR COSTS AMORTIZED 103930 WBS-Wattsmart Business Ind-WY Cat2-201 OTHER 286 286
1823920 DSR COSTS AMORTIZED 103931 HOME ENERGY REPORTING-WY 2015 OTHER 139 - - 139
1823920 DSR COSTS AMORTIZED 103932 WSB-Wattsmart Business-WY Cat 3-2015 OTHER 178 - - - - - - - 178
1823920 DSR COSTS AMORTIZED 103933 REFRIG RECYCLE COMM-WY 2015 CAT2 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103934 REFRIG RECYCLE COMM-WY 2015 CAT3 OTHER 1 1
1823920 DSR COSTS AMORTIZED 103935 WSB Wattsmart Business Comm-WY Cat3-20 OTHER 381 - - 381
1823920 DSR COSTS AMORTIZED 103936 WBS-Wattsmart Bus Ind-WY Cat3-2015 OTHER 1,487 - - - - - - - 1,487
1823920 DSR COSTS AMORTIZED 103937 WSB-Wattsmart Business Agric-WY Cat2- OTHER 18 - - - - - - - 18
1823920 DSR COSTS AMORTIZED 103938 WSB-Wattsmart Business Agric-WY Cat3- OTHER 0 0
1823920 DSR COSTS AMORTIZED 103959 COMMERCIAL ENERGY REPORTS-SMB-UT 2015 OTHER 3
1823920 DSR COSTS AMORTIZED 103962 Portfolio-EM&V C&I-ID-2015 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103963 Portfolio-EM&V RES-ID-2015 OTHER 41 - - - - - - - 41
1823920 DSR COSTS AMORTIZED 104013 CALIFORNIA DSM EXPENSE-2016 OTHER 0 0
1823920 DSR COSTS AMORTIZED 104015 HOME ENERGY REPORTING-ID 2016 OTHER 94 - - 94
1823920 DSR COSTS AMORTIZED 104018 OUTREACH AND COMMUNICATION ID-2016 OTHER 98 - - - - - - - 98
1823920 DSR COSTS AMORTIZED 104019 PORTFOLIO-IDAHO 2016 OTHER 6 6
1823920 DSR COSTS AMORTIZED 104020 Portfolio-EM&V C&I-ID-2016 OTHER 166 166
1823920 DSR COSTS AMORTIZED 104021 Portfolio-EM&V RES-ID-2016 OTHER 165 - - - 165
1823920 DSR COSTS AMORTIZED 104023 WSB Small Business Comm-ID-2016 OTHER 1,392 - - - - - - - 1,392
1823920 DSR COSTS AMORTIZED 104024 WSB Small Business Ind-ID 2016 OTHER 220 - - - - - - - 220
1823920 DSR COSTS AMORTIZED 104025 WSB-WATTSMART BUSINESS-ID-2016 OTHER 607 607
1823920 DSR COSTS AMORTIZED 104026 WSB Wattsmart Business Agric-ID-2016 OTHER 311 - - 311
1823920 DSR COSTS AMORTIZED 104027 A/C LOAD CONTROL-RESIDENTIAL/UTAH-20 OTHER 4,957 - - - - 4,957
1823920 DSR COSTS AMORTIZED 104029 HOME ENERGY EFF INCENTIVE FROG-UT 2016 OTHER 12,572 - - - 12,572
1823920 DSR COSTS AMORTIZED 104030 HOME ENERGY REPORTING-UT 2016 OTHER 2,335 2,335
1823920 DSR COSTS AMORTIZED 104031 IRRIGATION LOAD CONTROL -UTAH-2016 OTHER 430 430
1823920 DSR COSTS AMORTIZED 104032 LOW INCOME-UTAH-2016 OTHER 59 - - - - 59
1823920 DSR COSTS AMORTIZED 104033 OUTREACH and COMMUNICATIONS-UT 2016 OTHER 1,313 - - - - - - - 1,313
1823920 DSR COSTS AMORTIZED 104034 PORTFOLIO-UTAH 2O16 OTHER 164 164
1823920 DSR COSTS AMORTIZED 104035 REFRIGERATOR RECYCLING PGM-UTAH-2016 OTHER 182 182
1823920 DSR COSTS AMORTIZED 104036 RESIDENTIAL NEW CONSTRUCTION-UTAH-20 OTHER 1,565 - - - - - - - 1,565
1823920 DSR COSTS AMORTIZED 104037 COMMERCIAL(WSB)WATTSMART BUS-UT-201 OTHER 20,226 - - - - - - - 20,226
1823920 DSR COSTS AMORTIZED 104038 INDUSTRIAL(WSB)WATTSMART BUS-UT-2016 OTHER 10,333 10,333
1823920 DSR COSTS AMORTIZED 104039 WSB Small Business Comm-UT-2016 OTHER 114 - - - 114
1823920 DSR COSTS AMORTIZED 104041 WSB-WATTSMART BUS-UT-2016 OTHER 5,308 - - - - - - - 5,308
1823920 DSR COSTS AMORTIZED 104042 AGRICULTURAL(WSB)WATTSMART BUS-UT-20 OTHER 1,099 - - - - - - - 1,099
1823920 DSR COSTS AMORTIZED 104043 U.of Utah Student Energy Sponsorship-UT OTHER 5 5
1823920 DSR COSTS AMORTIZED 104044 HOME ENERGY REPORTING-WY 2016 OTHER 94 94
1823920 DSR COSTS AMORTIZED 104045 HOME ENERGY EFF INCENT FROG Y-2016 CAT1 OTHER 659 - - - - - - - 659
1823920 DSR COSTS AMORTIZED 104046 LOW-INCOME WEATHERZTN-WY 2016 CAT1 OTHER 14 - - - - - - - 14
1823920 DSR COSTS AMORTIZED 104047 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 79 79
1823920 DSR COSTS AMORTIZED 104048 PORTFOLIO WY-2016 CAT1 OTHER 131 - - - 131
1823920 DSR COSTS AMORTIZED 104049 PORTFOLIO WY-2016 CAT2 OTHER 37 - - - - - - - 37
1823920 DSR COSTS AMORTIZED 104050 PORTFOLIO WY-2016 CAT3 OTHER 45 - - - - - - - 45
1823920 DSR COSTS AMORTIZED 104051 REFRIGERATOR RECYCLING-WY-2016 CAT1 OTHER 16 16
1823920 DSR COSTS AMORTIZED 104052 REFRIG RECYCLE COMM-WY 2016 CAT2 OTHER 1 - 1
1823920 DSR COSTS AMORTIZED 104053 REFRIG RECYCLE COMM-WY 2016 CAT3 OTHER (1) - - - - - - - (1)
1823920 DSR COSTS AMORTIZED 104054 WSB-Wattsmart Bus Comm-WY Cat2-2016 OTHER 1,449 - - - - - - - 1,449
1823920 DSR COSTS AMORTIZED 104055 WBS-Wattsmart Business Ind-WY Cat2-201 OTHER 193 193
1823920 DSR COSTS AMORTIZED 104056 IWSB-Wattsmart Business-WY Cat 2-201 OTHER 912 - - 912
1823920 DSR COSTS AMORTIZED 104057 JWSB Wattsmart Business Comm-WY Cat3-20 OTHER 467 - - - - - - - 467
1823920 DSR COSTS AMORTIZED 104058 WBS-Wattsmart Bus Ind-WY Cat3-2016 OTHER 1,239 - - - - - - - 1,239
1823920 DSR COSTS AMORTIZED 104059 WSB-Wattsmart Business Agric-WY Cat2- OTHER 4 4
1823920 1 DSR COSTS AMORTIZED 1104060 WSB-Wattsmart Business Agric-WY Cat3- JOTHER 1 2 - 2

Rocky Mountain Power
Exhibit No.48 Page 280 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 104061 WSB-Wattsmart Business-WY Cat 3-2016 OTHER 602 - - 602
1823920 DSR COSTS AMORTIZED 104080 OUTREACH&COMM WATTSMT WY-2016 CAT2 OTHER 44 - - - - - - - 44
1823920 DSR COSTS AMORTIZED 104081 OUTREACH&COMM WATTSMT WY-2016 CATS OTHER 42 - - - - - - - 42
1823920 DSR COSTS AMORTIZED 104109 WA DSM-186055 Clear Acct Balance OTHER (841) (841)
1823920 DSR COSTS AMORTIZED 104110 ID DSM-186025 Clear Acct Balance OTHER 398 - - 398
1823920 DSR COSTS AMORTIZED 104111 WY DSM-186065 Clear Acct Balance OTHER (1,405) - - - - - - - (1,405)
1823920 Total 412,333 412,333
1823930 DSR COSTS NOT AMORT 102573 ENERGY FINANSWER ID/UT 2006 OTHER 0 - - - - - - - 0
1823930 DSR COSTS NOT AMORT 102574 INDUSTRIAL FINANSWER-ID-UT 2006 OTHER 3 3
1823930 DSR COSTS NOT AMORT 102575 LOW INCOME WZ-ID-UT 2006 OTHER 144 - - 144
1823930 DSR COSTS NOT AMORT 102576 NEEA-IDAHO-UTAH 2O06 OTHER 359 - - - - - - - 359
1823930 DSR COSTS NOT AMORT 102577 IRRIGATION INTERRUPTIBLE ID-UT 2006 OTHER 361 - - - - - - - 361
1823930 DSR COSTS NOT AMORT 102578 WEATHERIZATION LOANS-RESDL/ID-UT 2006 OTHER 2 2
1823930 DSR COSTS NOT AMORT 102579 REFRIGERATOR RECYCLING PGM-ID-UT 2006 OTHER 143 - 143
1823930 DSR COSTS NOT AMORT 102580 COMMERCIAL FINANSWER EXPR-ID-UT 2006 OTHER 117 - - - - - - - 117
1823930 DSR COSTS NOT AMORT 102581 INDUSTRIAL FINANSWER EXPR-ID-UT 2006 OTHER 47 - - - - - - - 47
1823930 DSR COSTS NOT AMORT 102582 IRRIGATION EFFICIENCY PRGRM-ID-UT 2006 OTHER 246 246
1823930 DSR COSTS NOT AMORT 102758 HOME ENERGY EFFICIENCY INCENTIVE PROGM-I OTHER 103 103
1823930 DSR COSTS NOT AMORT 102808 WEATHERIZATION LOANS RESIDTL/ID-UT 2007 OTHER 0 - - - - - - - 0
1823930 DSR COSTS NOT AMORT 102809 ENERGY FINANSWER IDU 2007 OTHER 4 - - - - - - - 4
1823930 DSR COSTS NOT AMORT 102810 Industrial Finanswer ID-2007 OTHER 0 0
1823930 DSR COSTS NOT AMORT 102811 IRRIGATION INTERRUPTIBLE ID-UT 2007 OTHER 846 - - 846
1823930 DSR COSTS NOT AMORT 102812 LOW INCOME WZ -ID-UT 2007 OTHER 101 - - - - - - - 101
1823930 DSR COSTS NOT AMORT 102813 NEEA-IDAHO-UTAH 2O07 OTHER 361 - - - - - - - 361
1823930 DSR COSTS NOT AMORT 102814 REFRIGERATOR RECYCLING PGM-ID-UT 2007 OTHER 123 123
1823930 DSR COSTS NOT AMORT 102815 COMMERCIAL FINANSWER EXPR-ID-UT 2007 OTHER 61 - - 61
1823930 DSR COSTS NOT AMORT 102816 INDUSTRIAL FINANSWER EXPR-ID-UT 2007 OTHER 120 - - - - - - - 120
1823930 DSR COSTS NOT AMORT 102817 IRRIGATION EFFICIENCY PRGRM-ID-UT 2007 OTHER 275 275
1823930 DSR COSTS NOT AMORT 102818 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 229 229
1823930 DSR COSTS NOT AMORT 102896 ENERGY FINANSWER-ID/UT 2008 OTHER 19 - 19
1823930 DSR COSTS NOT AMORT 102897 INDUSTRIAL FINANSWER-ID-UT 2008 OTHER 102 - - - - - 102
1823930 DSR COSTS NOT AMORT 102898 IRRIGATION INTERRUPTIBLE-IDAHO-2008 OTHER 3,127 - - - - - - - 3,127
1823930 DSR COSTS NOT AMORT 102899 LOW INCOME WEATHERIZATION-IDAHO 2008 OTHER 165 165
1823930 DSR COSTS NOT AMORT 102900 NEEA-IDAHO-2008 OTHER 317 317
1823930 DSR COSTS NOT AMORT 102901 REFRIGERATOR RECYCLING PRGM-IDAHO 2008 OTHER 113 - - - - 113
1823930 DSR COSTS NOT AMORT 102902 COMMERCIAL FINANSWER EXPRESS-IDAHO 200 OTHER 108 108
1823930 DSR COSTS NOT AMORT 102903 INDUSTRIAL FINANSWER-IDAHO-2008 OTHER 58 58
1823930 DSR COSTS NOT AMORT 102904 IRRIGATION EFFICIENCY PRGM-IDAHO-200 OTHER 268 - - 268
1823930 DSR COSTS NOT AMORT 102905 HOME ENERGY EFF INCENTIVE PROGRAM-IDAH OTHER 490 - - - - - 490
1823930 DSR COSTS NOT AMORT 102957 CATEGORY 1-WYOMING-2008 OTHER 17 - - - - - - - 17
1823930 DSR COSTS NOT AMORT 102958 CATEGORY 2-WYOMING-2008 OTHER 9 9
1823930 DSR COSTS NOT AMORT 102959 CATEGORY 3-WYOMING-2008 OTHER 33 - - - 33
1823930 DSR COSTS NOT AMORT 102966 ENERGY FINANSWER-ID/UT 2009 OTHER 50 - - - - - 50
1823930 DSR COSTS NOT AMORT 102967 INDUSTRIAL FINANSWER-ID-UT 2009 OTHER 309 - - - - - - - 309
1823930 DSR COSTS NOT AMORT 102968 IRRIGATION INTERRUPTIBLE ID-UT 2009 OTHER 3,816 3,816
1823930 DSR COSTS NOT AMORT 102969 LOW INCOME WZ -ID-UT 2009 OTHER 198 - - 198
1823930 DSR COSTS NOT AMORT 102970 NEEA-IDAHO-UTAH 2O09 OTHER 287 - - - - - - - 287
1823930 DSR COSTS NOT AMORT 102971 REFRIGERATOR RECYCLING PGM-ID-UT 2009 OTHER 108 - - - - - - - 108
1823930 DSR COSTS NOT AMORT 102972 COMMERCIAL FINANSWER EXPR-ID-UT 2009 OTHER 190 190
1823930 DSR COSTS NOT AMORT 102973 INDUSTRIAL FINANSWER EXPR-ID-UT 2009 OTHER 74 - - 74
1823930 DSR COSTS NOT AMORT 102974 1IRRIGATION EFFICIENCY PRGRM-ID-UT 2009 OTHER 807 - - - - - - - 807
1823930 DSR COSTS NOT AMORT 102975 IHOME ENERGY EFFICIENCY INCENTIVE PROG JOTHER 1 594 - - - - - - - 594
1823930 DSR COSTS NOT AMORT 103061 ENERGY FINANSWER-ID/UT 2010 OTHER 47 47
1823930 DSR COSTS NOT AMORT 103062 INDUSTRIAL FINANSWER-ID-UT 2010 OTHER 322 - - - 322
1823930 DSR COSTS NOT AMORT 103063 IRRIGATION INTERRUPTIBLE ID-UT 2010 OTHER 4,283 - - - - - - - 4,283
1823930 DSR COSTS NOT AMORT 103064 LOW INCOME WZ -ID-UT 2010 OTHER 134 - - - - - - - 134
1823930 1 DSR COSTS NOT AMORT 103065 NEEA-IDAHO-UTAH 2O10 OTHER 0 0

Rocky Mountain Power
Exhibit No.48 Page 281 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF F-IF-RP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823930 DSR COSTS NOT AMORT 103066 REFRIGERATOR RECYCLING PGM-ID-UT 2010 OTHER 166 - - 166
1823930 DSR COSTS NOT AMORT 103067 COMMERCIAL FINANSWER EXPR-ID-UT 2010 OTHER 513 - - - - - - - 513
1823930 DSR COSTS NOT AMORT 103068 INDUSTRIAL FINANSWER EXPR-ID-UT 2010 OTHER 107 - - - - - - - 107
1823930 DSR COSTS NOT AMORT 103069 IRRIGATION EFFICIENCY PRGRM-ID-UT 2010 OTHER 637 637
1823930 DSR COSTS NOT AMORT 103070 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 1,305 - - 1,305
1823930 DSR COSTS NOT AMORT 103171 ENERGY FINANSWER-ID/UT 2011 OTHER 23 - - - - - - - 23
1823930 DSR COSTS NOT AMORT 103172 INDUSTRIAL FINANSWER-ID-UT 2011 OTHER 143 - - - - - - - 143
1823930 DSR COSTS NOT AMORT 103173 IRRIGATION INTERRUPTIBLE ID-UT 2011 OTHER 37 37
1823930 DSR COSTS NOT AMORT 103174 LOW INCOME WZ -ID-UT 2011 OTHER 425 - - 425
1823930 DSR COSTS NOT AMORT 103176 REFRIGERATOR RECYCLING PGM-ID-UT 2011 OTHER 126 - - - - - - - 126
1823930 DSR COSTS NOT AMORT 103177 COMMERCIAL FINANSWER EXPR-ID-UT 2011 OTHER 632 - - - - - - - 632
1823930 DSR COSTS NOT AMORT 103178 INDUSTRIAL FINANSWER EXPR-ID-UT 2011 OTHER 77 77
1823930 DSR COSTS NOT AMORT 103179 IRRIGATION EFFICIENCY PRGRM-ID-UT 2011 OTHER 508 - - - 508
1823930 DSR COSTS NOT AMORT 103180 HOME ENERGY EFFICIENCY INCENTIVE FROG - OTHER 699 - - - - - - - 699
1823930 DSR COSTS NOT AMORT 103312 ENERGY FINANSWER-ID 2012 OTHER 35 - - - - - - - 35
1823930 DSR COSTS NOT AMORT 103313 INDUSTRIAL FINANSWER-ID 2012 OTHER 303 303
1823930 DSR COSTS NOT AMORT 103314 IRRIGATION INTERRUPTIBLE-ID 2012 OTHER 44 44
1823930 DSR COSTS NOT AMORT 103315 LOW INCOME WZ -ID-2012 OTHER 296 - - - - - - - 296
1823930 DSR COSTS NOT AMORT 103317 REFRIGERATOR RECYCLING PGM-ID 2012 OTHER 115 115
1823930 DSR COSTS NOT AMORT 103318 COMMERCIAL FINANSWER EXPR-ID 2012 OTHER 706 706
1823930 DSR COSTS NOT AMORT 103319 INDUSTRIAL FINANSWER EXPR-ID 2012 OTHER 226 - - - 226
1823930 DSR COSTS NOT AMORT 103320 IRRIGATION EFFICIENCY PRGRM-ID 2012 OTHER 847 - - - - - - - 847
1823930 DSR COSTS NOT AMORT 103321 HOME ENERGY EFFICIENCY INCENTIVE FROG - OTHER 789 - - - - - - - 789
1823930 DSR COSTS NOT AMORT 103322 COMMERCIAL DIRECT INSTALL-ID 2012 OTHER 0 0
1823930 DSR COSTS NOT AMORT 103323 AGRICULURAL FINANSWER EXPR-ID 2012 OTHER 7 - - 7
1823930 DSR COSTS NOT AMORT 103398 RECOMMISSIONING INDUSTRIAL-UT 2012 OTHER 6 - - - - 6
1823930 DSR COSTS NOT AMORT 103634 AGRICULURAL FINANSWER EXPR-ID 2013 OTHER 21 - - - 21
1823930 DSR COSTS NOT AMORT 103635 ENERGY FINANSWER-ID 2013 OTHER 77 77
1823930 DSR COSTS NOT AMORT 103636 INDUSTRIAL FINANSWER-ID 2013 OTHER 294 294
1823930 DSR COSTS NOT AMORT 103638 LOW INCOME WZ -ID-2013 OTHER 226 - - - - 226
1823930 DSR COSTS NOT AMORT 103640 REFRIGERATOR RECYCLING PGM-ID 2013 OTHER 115 - - - - - - - 115
1823930 DSR COSTS NOT AMORT 103641 COMMERCIAL FINANSWER EXPR-ID 2013 OTHER 615 615
1823930 DSR COSTS NOT AMORT 103642 INDUSTRIAL FINANSWER EXPR-ID 2013 OTHER 363 363
1823930 DSR COSTS NOT AMORT 103643 IRRIGATION EFFICIENCY PRGRM-ID 2013 OTHER 1,222 - - - - - - - 1,222
1823930 DSR COSTS NOT AMORT 103644 HOME ENERGY EFFICIENCY INCENTIVE FROG - OTHER 844 - - - - - - - 844
1823930 DSR COSTS NOT AMORT 103672 RECOMMISSIONING INDUSTRIAL-UT 2013 OTHER 58 58
1823930 DSR COSTS NOT AMORT 103746 AGRICULURAL FINANSWER EXPR-ID 2014 OTHER 122 - - - 122
1823930 DSR COSTS NOT AMORT 103747 COMMERCIAL FINANSWER EXPR-ID 2014 OTHER 683 - - - - - - - 683
1823930 DSR COSTS NOT AMORT 103748 ENERGY FINANSWER-ID 2014 OTHER 154 - - - - - - - 154
1823930 DSR COSTS NOT AMORT 103749 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 854 854
1823930 DSR COSTS NOT AMORT 103750 INDUSTRIAL FINANSWER-ID 2014 OTHER 105 - - - 105
1823930 DSR COSTS NOT AMORT 103751 INDUSTRIAL FINANSWER EXPR-ID 2014 OTHER 268 - - - - - - - 268
1823930 DSR COSTS NOT AMORT 103752 IRRIGATION EFFICIENCY PRGRM-ID 2014 OTHER 449 - - - - - - - 449
1823930 DSR COSTS NOT AMORT 103753 LOW INCOME WZ -ID-2014 OTHER 298 298
1823930 DSR COSTS NOT AMORT 103755 REFRIGERATOR RECYCLING PGM-ID 2014 OTHER 122 - - - 122
1823930 DSR COSTS NOT AMORT 103866 AGRICULURAL FINANSWER EXPR-ID 2015 OTHER 2 - - - - - - - 2
1823930 DSR COSTS NOT AMORT 103867 COMMERCIAL FINANSWER EXPR-ID 2015 OTHER 157 - - - - - - - 157
1823930 DSR COSTS NOT AMORT 103868 ENERGY FINANSWER-ID 2015 OTHER 6 6
1823930 DSR COSTS NOT AMORT 103869 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 848 - - 848
1823930 DSR COSTS NOT AMORT 103870 INDUSTRIAL FINANSWER-ID 2015 OTHER 63 - - - - - - - 63
1823930 DSR COSTS NOT AMORT 103871 INDUSTRIAL FINANSWER EXPR-ID 2015 OTHER 80 - - - - - - - 80
1823930 DSR COSTS NOT AMORT 1103872 IRRIGATION EFFICIENCY PRGRM-ID 2015 OTHER 236 236
1823930 DSR COSTS NOT AMORT 1103873 LOW INCOME WZ -ID-2015 OTHER 296 - - 296
1823930 DSR COSTS NOT AMORT 103875 REFRIGERATOR RECYCLING PGM-ID 2015 OTHER 106 - - - - - - - 106
1823930 DSR COSTS NOT AMORT 104014 HOME ENERGY EFFICIENCY INCENTIVE FROG - OTHER 450 - - - - - - - 450
1823930 DSR COSTS NOT AMORT 1104016 1IRRIGATION EFFICIENCY PRGRM-ID 2016 OTHER 80 80
1823930 1 DSR COSTS NOT AMORT 1104017 ILOW INCOME WZ -ID-2016 OTHER 245 245

Rocky Mountain Power
Exhibit No.48 Page 282 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823930 1 DSR COSTS NOT AMORT 104022 REFRIGERATOR RECYCLING PGM-ID 2016 OTHER 14 - - - 14
1823930 Total 37,937 37,937
1823940 DSR CARRYING CHARGES 102146 UT CARRYING CHARGE-2001/2002 OTHER 3,457 - - - - - - - 3,457
1823940 DSR CARRYING CHARGES 102188 WA REVENUE RECOVERY-CARRYING CHG PENAL OTHER (680) - - - - - - - (680)
1823940 DSR CARRYING CHARGES 102766 DSR CARRYING CHARGES OTHER 163 163
1823940 DSR CARRYING CHARGES 103140 Wy DSM-Catl-Carrying Charges OTHER (102) - - (102)
1823940 DSR CARRYING CHARGES 103141 Wy DSM-Cat2-Carrying Charges OTHER (34) - - - - - - - (34)
1823940 DSR CARRYING CHARGES 103142 Wy DSM-Cat3-Carrying Charges OTHER (86) - - - - - - - (86)
1823940 Total 2,719 2,719
1823990 OTHR REG ASSET-N CST 138015 Reg Asset Current-Energy West Mining SE 483 7 125 34 76 212 28 0
1823990 OTHR REG ASSET-N CST 138020 Reg Asset Current-DSM OTHER 573 - - 573
1823990 OTHR REG ASSET-N CST 138042 Reg Asset Current-Electric Transport OTHER 1,022 - - - - - 1,022
1823990 OTHR REG ASSET-N CST 138045 Reg Asset Current-GHG Allowances OTHER 6,257 - - - - - - - 6,257
1823990 OTHR REG ASSET-N CST 138050 Reg Asset Current-Def Net Power Costs OTHER 532,678 532,678
1823990 OTHR REG ASSET-N CST 138055 Reg Asset Current-Def RECs in Rates OTHER 2,074 2,074
1823990 OTHR REG ASSET-N CST 138060 Reg Asset Current-BPA Balancing Accts OTHER 3,446 - - - - - - - 3,446
1823990 OTHR REG ASSET-N CST 138075 Reg Asset Current-Wildfire Mitigation OTHER 51,757 - - - - - - - 51,757
1823990 JOTHR REG ASSET-N CST 138090 Reg Asset Current-Solar Feed-In OTHER 6,425 6,425
1823990 JOTHR REG ASSET-N CST 138190 Reg Asset Current-Other OTHER 25,930 - - - 25,930
1823990 OTHR REG ASSET-N CST 186052 DSM Dem Resp Reg Asset-WA OTHER 595 - - - - - - - 595
1823990 OTHR REG ASSET-N CST 186100 Calif Alternative Rate for Energy(CARE) OTHER 617 - - - - - - - 617
1823990 OTHR REG ASSET-N CST 186119 Reg Asset-DSM-CA-Balance Reclass OTHER 419 419
1823990 OTHR REG ASSET-N CST 186127 RegA-DSM-ID-Reclass to Current OTHER (551) (551)
1823990 OTHR REG ASSET-N CST 186137 RegA-DSM-OR-Reclass to Current OTHER (21) - - - - - - - (21)
1823990 OTHR REG ASSET-N CST 186159 Reg Asset-DSM-WA-Balance Reclass OTHER 385 - - - - - - - 385
1823990 OTHR REG ASSET-N CST 186792 RegA-Deer Creek-ID-Red to Curr SE (309) (4) (80) (22) (49) (136) (18) (0)
1823990 JOTHR REG ASSET-N CST 187042 Reg Asset-CA GHG Allowances OTHER 2,242 - - - 2,242
1823990 JOTHR REG ASSET-N CST 187048 RegA-CA GHG Allowances-Red to Curr OTHER (6,257) - - - - - - - (6,257)
1823990 OTHR REG ASSET-N CST 187049 RegA-CA GHG Allowances-Balance Red OTHER 4,014 - - - - - - - 41014
1823990 OTHR REG ASSET-N CST 187230 RegA-Oregon OCAT Expense Deferral OTHER (152) (152)
1823990 OTHR REG ASSET-N CST 187231 Reg Asset-Oregon Metro BIT OTHER 0 0
1823990 OTHR REG ASSET-N CST 187239 RegA-Income Tax Related-Recl to Liab OTHER 152 - - - - - - - 152
1823990 OTHR REG ASSET-N CST 187255 RegA-BPA Balancing Accts-Red to Cur OTHER (3,446) - - - - - - - (3,446)
1823990 OTHR REG ASSET-N CST 187300 CA-Jan 2010 Storm Costs OTHER 23,131 23,131
1823990 OTHR REG ASSET-N CST 187301 Reg Asset-CA-CEMA Costs Deferral OTHER (2,357) - (2,357)
1823990 JOTHR REG ASSET-N CST 187302 RegA-OR Low Income Bill Discount OTHER 7,356 - - - - - - - 7,356
1823990 JOTHR REG ASSET-N CST 187303 RegA-OR Low Income Bill Disc Admin Cost OTHER 106 - - - - - - - 106
1823990 JOTHR REG ASSET-N CST 187304 RegA-CA Emerg Svc Prgms-Battery Storage OTHER (228) (228)
1823990 JOTHR REG ASSET-N CST 187308 RegA-WY Low-Carbon Energy Standards OTHER (936) (936)
1823990 JOTHR REG ASSET-N CST 187309 RegA-OR Utility Community Advisory Group OTHER 63 - - - - - - - 63
1823990 OTHR REG ASSET-N CST 187320 Reg Asset-Deprec Increase-ID IDU 6,970 - - - - - 6,970 - -
1823990 OTHR REG ASSET-N CST 187321 Reg Asset-Deprec Increase-UT UT 960 960
1823990 OTHR REG ASSET-N CST 187322 Reg Asset-Deprec Increase-WY WYP 3,316 3,316
1823990 OTHR REG ASSET-N CST 187332 Reg Asset-Carbon Unrec Plant-UT UT 14,822 - - - - 14,822 - - -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET-CARBON PLT DECOM/INVENTORY CA (52) (52) - - - - - - -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET-CARBON PLT DECOM/INVENTORY IDU (132) (132)
1823990 OTHR REG ASSET-N CST 187338 REG ASSET-CARBON PLT DECOM/INVENTORY OR (538) (538)
1823990 JOTHR REG ASSET-N CST 187338 REG ASSET-CARBON PLT DECOM/INVENTORY SG 3,446 51 934 263 484 1,527 187 1 -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET-CARBON PLT DECOM/INVENTORY UT (1,517) - - - - (1,517) - - -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET-CARBON PLT DECOM/INVENTORY WA (278) (278)
1823990 OTHR REG ASSET-N CST 187338 REG ASSET-CARBON PLT DECOM/INVENTORY WYU (504) (504)
1823990 OTHR REG ASSET-N CST 187345 Reg Asset-UT-Pref Stock Redemp Loss OTHER 17 - - - - - - - 17
1823990 OTHR REG ASSET-N CST 187346 Reg Asset-WY-Pref Stock Redemp Loss OTHER 6 6
1823990 OTHR REG ASSET-N CST 187347 Reg Asset-WA-Pref Stock Redemp Loss OTHER 2 2
1823990 OTHR REG ASSET-N CST 1187350 ID-Deferred Overburden Costs OTHER 399 399
1823990 JOTHR REG ASSET-N CST 1187351 WY-Deferred Overburden Costs lWYp 1 976 - - - 976 - - - -
1823990 JOTHR REG ASSET-N CST 1187353 RegA-OR Distribution System Plan JOTHER 1 2,208

Rocky Mountain Power
Exhibit No.48 Page 283 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823990 OTHR REG ASSET-N CST 187354 RegA-OR 2020 GRC-Meters Replcd by AMI OTHER 7,796 - - 7,796
1823990 OTHR REG ASSET-N CST 187357 CA Mobile Home Park Conversion(MHPCBA) OTHER 189 - - - - - - - 189
1823990 OTHR REG ASSET-N CST 187361 Reg A-OR-COVID-19 Bill Assistance Prog OTHER 9,760 - - - - - - - 9,760
1823990 OTHR REG ASSET-N CST 187362 Reg A-WA-COVID-19 Bill Assistance Prog OTHER 3,101 3,101
1823990 OTHR REG ASSET-N CST 187369 RegA-WA Equity Advisory Group(CETA) OTHER 1,263 - - 1,263
1823990 OTHR REG ASSET-N CST 187380 Reg Asset-UT Solar Incentive Program OTHER 146 - - - - - - - 146
1823990 OTHR REG ASSET-N CST 187383 RegA-OR Solar Feed-In-Red to Curr OTHER (5,497) - - - - - - - (5,497)
1823990 JOTHR REG ASSET-N CST 187384 RegA-UT Solar Feed-In-Red to Curr OTHER (928) (928)
1823990 OTHR REG ASSET-N CST 187387 Reg Asset-Utah STEP Pilot Prog Bal Acct OTHER 640 - - - 640
1823990 OTHR REG ASSET-N CST 187390 UT-Klamath Hydro Relicensing Costs OTHER (0) - - - - - - - (0)
1823990 OTHR REG ASSET-N CST 187392 Reg Asset-OR Solar Feed-In Tariff 2022 OTHER (633) - - - - - - - (633)
1823990 OTHR REG ASSET-N CST 187395 Reg Asset-OR Solar Feed-In Tariff 2023 OTHER 3,246 3,246
1823990 OTHR REG ASSET-N CST 187396 Reg Asset-OR Solar Feed-In Tariff 2024 OTHER 618 - - 618
1823990 OTHR REG ASSET-N CST 187415 Reg Asset-UT Subscriber Solar Program OTHER 1,844 - - - - - - - 1,844
1823990 OTHR REG ASSET-N CST 187420 RegA-OR Community Solar OTHER 2,885 - - - - - - - 2,885
1823990 OTHR REG ASSET-N CST 187495 RegA-Other-Recl to Curr OTHER (25,930) (25,930)
1823990 OTHR REG ASSET-N CST 187648 Reg A-Post-Retirement-Red to Curr SE (174) (2) (45) (12) (27) (76) (10) (0)
1823990 OTHR REG ASSET-N CST 187651 RegA-OR TB Flats OTHER 3,578 - - - - - - - 3,578
1823990 OTHR REG ASSET-N CST 187652 RegA-OR Cedar Springs II OTHER 150 - - - - - - - 150
1823990 OTHR REG ASSET-N CST 187653 CA 2023 GRC Memo Account CA 16,512 16,512
1823990 OTHR REG ASSET-N CST 187657 RegA-Insurance Reserves-Recl to Liab OTHER 2,224 2,224
1823990 OTHR REG ASSET-N CST 187658 RegA-WA Insurance Reserves-Red to Liab OTHER 387 - - - - - - - 387
1823990 OTHR REG ASSET-N CST 187659 RegA-CA Insurance Reserves-Recl to Liab OTHER 2,596 - - - - - - - 2,596
1823990 OTHR REG ASSET-N CST 187660 RegA-OR Transp Electrification Pilot OTHER 2,299 2,299
1823990 OTHR REG ASSET-N CST 187661 RegA-UT Elec Vehicle Charging Infrast OTHER (3,880) (3,880)
1823990 OTHR REG ASSET-N CST 187662 RegA-CA Transp Electrification Pilot OTHER (243) - - - - (243)
1823990 OTHR REG ASSET-N CST 187664 RegA-WA Transp Electrification Pilot OTHER 1,008 - - - 1,008
1823990 OTHR REG ASSET-N CST 187665 RegA-OR Residential Charging Pilot OTHER (3,728) - - - (3,728)
1823990 OTHR REG ASSET-N CST 187831 Reg Asset-UT RBA CY2022 OTHER 1,484 1,484
1823990 OTHR REG ASSET-N CST 187833 Reg Asset-UT RBA CY2023 OTHER (2,123) - - - - (2,123)
1823990 OTHR REG ASSET-N CST 187860 Reg Asset-WY RRA CY2022 OTHER (175) - - - - - - - (175)
1823990 JOTHR REG ASSET-N CST 187861 Reg Asset-WY RRA CY2023 OTHER 891 891
1823990 OTHR REG ASSET-N CST 187886 Reg Asset-OR RPS Compliance Purchases OTHER 145 145
1823990 OTHR REG ASSET-N CST 187894 RegA-OR RECs in Rates-Red to Curr OTHER (145) - - - - - - - (145)
1823990 OTHR REG ASSET-N CST 187896 RegA-UT RECs in Rates-Red to Curr OTHER (1,484) - - (1,484)
1823990 OTHR REG ASSET-N CST 187897 RegA-UT RECs in Rates-Red to Liab OTHER 2,123 2,123
1823990 OTHR REG ASSET-N CST 187898 RegA-Def RECs in Rates-Red to Curr OTHER (446) - (446)
1823990 OTHR REG ASSET-N CST 187899 RegA-WY RECs in Rates-Red to Liab OTHER 175 - - - - - - - 175
1823990 OTHR REG ASSET-N CST 187911 REG ASSET-LAKE SIDE LIQ.DAMAGES-WY WYP 649 - - - 649 - - - -
1823990 JOTHR REG ASSET-N CST 187913 Reg Asset-Goodnoe Hills Liq.Damages- WYP 213 213
1823990 JOTHR REG ASSET-N CST 187914 .'Reg Asset-UT-Liq.Damages JB4,N1&2" UT 350 350
1823990 OTHR REG ASSET-N CST 187915 Reg Asset-WY-Liq.Damages N2 WYP 57 - - - 57 - - - -
1823990 OTHR REG ASSET-N CST 187916 Reg Asset-WY Wind Test Energy Deferral WYU 206 - - - 206 - - - -
1823990 OTHR REG ASSET-N CST 187952 DEFERRED INTERVENER OTHER 0 0
1823990 OTHR REG ASSET-N CST 187956 CA DEFERRED INTERVENOR FUNDING OTHER 421 - - 421
1823990 OTHR REG ASSET-N CST 187957 DEFERRED OR INDEPENDENT EVALUATOR FEES OTHER 127 - - - - - - - 127
1823990 OTHR REG ASSET-N CST 187958 ID Deferred Intervenor Funding IDU 40 - - - - - 40 - -
1823990 OTHR REG ASSET-N CST 187959 WA Deferred Intervenor Funding OTHER 300 300
1823990 JOTHR REG ASSET-N CST 187964 RegA-Intervenor Fees-Red to Liab OTHER 73 - 73
1823990 JOTHR REG ASSET-N CST 187967 RegA-OR Asset Sale Gain-Balance Red OTHER 1,849 - - - - - - - 1,849
1823990 OTHR REG ASSET-N CST 187968 Reg A-Insurance Reserves-Reclass OTHER 28,149 - - - - - - - 28,149
1823990 OTHR REG ASSET-N CST 187975 Reg Asset-CA ECAC OTHER 3,587 3,587
1823990 OTHR REG ASSET-N CST 1187989 Reg Asset-OR PCAM FY2021 OTHER 45,634 - - 45,634
1823990 OTHR REG ASSET-N CST 189001 RegA-CA Fire Risk Mitigation(FRMMA) OTHER 405 - - - - - - - 405
1823990 OTHR REG ASSET-N CST 189002 RegA-CA Wildfire Mitigation Plan(WMPMA) OTHER 37,522 - - - - - - - 37,522
1823990 OTHR REG ASSET-N CST 1189003 Contra RegA-CA Fire/Wildlife Mitigation JOTHER 1 (2,033) (2,033)
1823990 OTHR REG ASSET-N CST 189004 RegA-CA Fire Hazard Prevention(FHPMA) OTHER 3,139 1 3,139

Rocky Mountain Power
Exhibit No.48 Page 284 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
IWZ
PROOW YFt MOUNTAIN
A DIVISION OF FACIFICOHP
Regulatory Assests(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823990 OTHR REG ASSET-N CST 189005 RegA-CA Wildfire/Natl Disaster(WNDRR) OTHER 88 - - 88
1823990 OTHR REG ASSET-N CST 189006 RegA-CA Emerg Cust Protections(ECPMA) OTHER 6 - - - - - - - 6
1823990 OTHR REG ASSET-N CST 189011 Reg Asset-UT Wildland Fire Protection OTHER 21,663 - - - - - - - 21,663
1823990 OTHR REG ASSET-N CST 189015 Contra RegA-UT Wildland Fire Prot OTHER (18,334) (18,334)
1823990 OTHR REG ASSET-N CST 189016 Reg Asset-OR Wildfire Mitigation Acct OTHER 30,979 - - 30,979
1823990 OTHR REG ASSET-N CST 189017 RegA-OR Wildfire-Damaged Asset NBV OR 1,744 - 1,744 - - - - - -
1823990 OTHR REG ASSET-N CST 189019 RegA-OR Wildfire WMVM 2022 OTHER 24,637 - - - - - - - 24,637
1823990 JOTHR REG ASSET-N CST 189020 Contra RegA-OR Wildfire Mitigation OTHER (1,868) (1,868)
1823990 OTHR REG ASSET-N CST 189021 RegA-OR Wildfire WMVM 2023 OTHER 16,264 - 16,264
1823990 OTHR REG ASSET-N CST 189029 RegA-Wildfire Mitigation-Red to Curr OTHER (51,757) - - - - - - - (51,757)
1823990 OTHR REG ASSET-N CST 189030 Klamath Unrecovered Plant and Transfer SG 4,730 70 1,282 360 665 2,097 256 1 -
1823990 OTHR REG ASSET-N CST 189508 Reg Asset-CA ECAC CY2023 OTHER 16,390 16,390
1823990 OTHR REG ASSET-N CST 189509 Contra Reg Asset-CA ECAC CY2023 OTHER (820) - - (820)
1823990 OTHR REG ASSET-N CST 189528 RegA-CA Def Exc NPC-Red to Curr OTHER (16,562) - - - - - - - (16,562)
1823990 OTHR REG ASSET-N CST 189537 Reg Asset-ID ECAM CY 2022 OTHER 12,776 - - - - - - - 12,776
1823990 OTHR REG ASSET-N CST 189538 Reg Asset-ID ECAM CY 2023 OTHER 62,732 62,732
1823990 OTHR REG ASSET-N CST 189547 Contra Reg Asset-ID ECAM CY 2022 OTHER (1,633) (1,633)
1823990 OTHR REG ASSET-N CST 189548 Contra Reg Asset-ID ECAM CY 2023 OTHER (3,137) - - - - - - - (3,137)
1823990 OTHR REG ASSET-N CST 189568 RegA-ID Def Exc NPC-Red to Curr OTHER (45,907) - - - - - - - (45,907)
1823990 OTHR REG ASSET-N CST 189586 Reg Asset-OR PCAM FY2022 OTHER 131,090 131,090
1823990 OTHR REG ASSET-N CST 189588 Reg Asset-OR PCAM CY2023 OTHER 122,560 - - 122,560
1823990 OTHR REG ASSET-N CST 189589 Contra Reg Asset-OR PCAM CY2023 OTHER (35,560) - - - - - - - (35,560)
1823990 JOTHR REG ASSET-N CST 189598 RegA-OR Def Exc NPC-Red to Curr OTHER (79,586) - - - - - - - (79,586)
1823990 JOTHR REG ASSET-N CST 189612 Reg Asset-UT EBA CY2022 OTHER 84,203 84,203
1823990 JOTHR REG ASSET-N CST 189613 Reg Asset-UT EBA CY2023 OTHER 414,886 414,886
1823990 JOTHR REG ASSET-N CST 189622 Contra Reg Asset-UT EBA CY2022 OTHER (8,885) - - - - (8,885)
1823990 OTHR REG ASSET-N CST 189623 Contra Reg Asset-UT EBA CY2023 OTHER (29,042) - - - (29,042)
1823990 OTHR REG ASSET-N CST 189638 RegA-UT Def Exc NPC-Red to Curr OTHER (282,761) - - - (282,761)
1823990 OTHR REG ASSET-N CST 189642 Reg Asset-WA-Major Mtc Exp-Colstrip U4 WA 259 259
1823990 OTHR REG ASSET-N CST 189644 Reg Asset-WA PCAM PTC CY2023 OTHER 799 - - - - 799
1823990 OTHR REG ASSET-N CST 189645 Reg Asset-WA PCAM CY2023 OTHER 68,074 - - - - - - - 68,074
1823990 OTHR REG ASSET-N CST 189646 Contra Reg Asset-WA PCAM CY2023 OTHER (3,404) (3,404)
1823990 OTHR REG ASSET-N CST 189648 RegA-WA Def Exc NPC-Red to Curr OTHER (17,031) (17,031)
1823990 OTHR REG ASSET-N CST 189649 RegA-WA Def Exc NPC-Red to Liab OTHER 86,134 - - - - - - - 86,134
1823990 OTHR REG ASSET-N CST 189652 Reg Asset-WY ECAM CY2022 OTHER 30,820 30,820
1823990 JOTHR REG ASSET-N CST 189653 Reg Asset-WY ECAM CY2023 OTHER 133,359 133,359
1823990 OTHR REG ASSET-N CST 189663 Contra Reg Asset-WY ECAM CY2023 OTHER (13,338) - - - (13,338)
1823990 OTHR REG ASSET-N CST 189688 RegA-WY Def Exc NPC-Red to Curr OTHER (90,830) - - - - - - - (90,830)
1823990 Total 1,389,672 16,580 3,421 604 6,062 18,239 7,321 2 1,337,443
1823999 REGULATORY ASST-OTH 186011 DSM Reg Asset-Accruals-CA OTHER 386 - - - - - - - 386
1823999 REGULATORY ASST-OTH 186015 DSM Reg Asset-Balancing Acct-CA OTHER (805) (805)
1823999 REGULATORY ASST-OTH 186021 DSM Reg Asset-Accruals-ID OTHER 2,906 2,906
1823999 REGULATORY ASST-OTH 186025 DSM Reg Asset-Balancing Acct-ID OTHER (2,355) - - - - - (2,355)
1823999 REGULATORY ASST-OTH 186035 DSM Reg Asset-Balancing Acct-OR OTHER 21 21
1823999 REGULATORY ASST-OTH 186041 DSM Reg Asset-Accruals-UT OTHER 8,861 8,861
1823999 REGULATORY ASST-OTH 186045 DSM Reg Asset-Balancing Acct-UT OTHER (71,816) - - - (71,816)
1823999 IREGULATORY ASST-OTH 186051 DSM Reg Asset-Accruals-WA OTHER 2,099 - - - - - - - 2,099
1823999 REGULATORY ASST-OTH 186055 DSM Reg Asset-Balancing Acct-WA OTHER (3,078) - - - - - - - (3,078)
1823999 REGULATORY ASST-OTH 186061 DSM Reg Asset-Accruals-WY OTHER 341 341
1823999 REGULATORY ASST-OTH 186065 1 DSM Reg Asset-Balancing Acct-WY OTHER (284)
1823999 REGULATORY ASST-OTH 186071 DSM Reg Asset-Accruals-WY Cat 1 OTHER 143
1823999 REGULATORY ASST-OTH 186075 DSM Reg Asset-Balancing Acct-WY Cat 1 JOTHER 1 2,724
1823999 REGULATORY ASST-OTH 1186081 1 DSM Reg Asset-Accruals-WY Cat 12IM
110 110
1823999 REGULATORY ASST-OTH 186085 DSM Reg Asset-Balancing Acct-WY Cat 2 OTHER (1,358)
1823999 Total (62,107) (62,107)
Grand Total 2,083,096 1 29,152 1 136,027 27,781 95,186 199,103 28,902 93 1,566,852

Rocky Mountain Power
Exhibit No.48 Page 285 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B1 7 . DEPRECIATION
RESERVE

Rocky Mountain Power
Exhibit No.48 Page 286 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
DIVIS60N of P-IFIGOaP
Depreciation Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3102000 LAND RIGHTS SG (30,094) (444) (8,154) (2,293) (4,229) (13,339) (1,629) (7)
1080000 AC PR DPR EL PL SR 3103000 WATER RIGHTS SG (14,473) (213) (3,921) (1,103) (2,034) (6,415) (784) (3)
1080000 AC PR DPR EL PL SR 3110000 STRUCTURES AND IMPROVEMENTS SG (665,167) (9,809) (180,220) (50,672) (93,477) (294,820) (36,010) (160)
1080000 AC PR DPR EL PL SR 3120000 BOILER PLANT EQUIPMENT SG (2,540,038) (37,458) (688,195) (193,498) (356,954) (1,125,812) (137,508) (612)
1080000 AC PR DPR EL PL SR 3140000 TURBOGENERATOR UNITS SG (546,873) (8,065) (148,169) (41,660) (76,853) (242,389) (29,606) (132)
1080000 AC PR DPR EL PL SR 3150000 ACCESSORY ELECTRIC EQUIPMENT SG (284,670) (4,198) (77,128) (21,686) (40,005) (126,173) (15,411) (69)
1080000 AC PR DPR EL PL SR 3157000 ACCESSORY ELECTRIC EQUIP-SUPV&ALARM SG (37) (1) (10) (3) (5) (16) (2) (0)
1080000 AC PR DPR EL PL SR 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG (18,058) (266) (4,893) (1,376) (2,538) (8,004) (978) (4)
1080000 IAC PR DPR EL PL SR 3302000 LAND RIGHTS SG-P (4,238) (62) (1,148) (323) (596) (1,878) (229) (1)
1080000 AC PR DPR EL PL SR 3302000 LAND RIGHTS SG-U (222) (3) (60) (17) (31) (99) (12) (0)
1080000 AC PR DPR EL PL SR 3303000 WATER RIGHTS SG-P (1) (0) (0) (0) (0) (0) (0) (0)
1080000 AC PR DPR EL PL SR 3303000 WATER RIGHTS SG-U (111) (2) (30) (8) (16) (49) (6) (0)
1080000 AC PR DPR EL PL SR 3304000 FLOOD RIGHTS SG-P (289) (4) (78) (22) (41) (128) (16) (0)
1080000 AC PR DPR EL PL SR 3304000 FLOOD RIGHTS SG-U (87) (1) (24) (7) (12) (39) (5) (0)
1080000 AC PR DPR EL PL SR 3305000 LAND RIGHTS-FISH/WILDLIFE SG-P (167) (2) (45) (13) (23) (74) (9) (0)
1080000 AC PR DPR EL PL SR 3310000 STRUCTURES AND IMPROVE SG-P (7) (0) (2) (1) (1) (3) (0) (0)
1080000 AC PR DPR EL PL SR 3310000 STRUCTURES AND IMPROVE SG-U (6,140) (91) (1,664) (468) (863) (2,721) (332) (1)
1080000 1AC PR DPR EL PL SR 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P (28,034) (413) (7,596) (2,136) (3,940) (12,425) (1,518) (7)
1080000 AC PR DPR EL PL SR 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U (3,170) (47) (859) (241) (445) (1,405) (172) (1)
1080000 AC PR DPR EL PL SR 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P (34,860) (514) (9,445) (2,656) (4,899) (15,451) (1,887) (8)
1080000 AC PR DPR EL PL SR 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U (310) (5) (84) (24) (44) (137) (17) (0)
1080000 AC PR DPR EL PL SR 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P (7,728) (114) (2,094) (589) (1,086) (3,425) (418) (2)
1080000 AC PR DPR EL PL SR 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U (1,214) (18) (329) (92) (171) (538) (66) (0)
1080000 AC PR DPR EL PL SR 3320000 "RESERVOIRS,DAMS&WATERWAYS" SG-P (1,953) (29) (529) (149) (275) (866) (106) (0)
1080000 AC PR DPR EL PL SR 3320000 "RESERVOIRS,DAMS&WATERWAYS" SG-U (20,654) (305) (5,596) (1,573) (2,902) (9,154) (1,118) (5)
1080000 1AC PR DPR EL PL SR 3321000 "RESERVOIRS,DAMS,&WTRWYS-PRODUCTION" SG-P (190,727) (2,813) (51,675) (14,529) (26,803) (84,535) (10,325) (46)
1080000 AC PR DPR EL PL SR 3321000 "RESERVOIRS,DAMS,&WTRWYS-PRODUCTION" SG-U (43,704) (644) (11,841) (3,329) (6,142) (19,371) (2,366) (11)
1080000 AC PR DPR EL PL SR 3322000 "RESERVOIRS,DAMS,&WTRWYS-FISH/WILDLIF SG-P (6,672) (98) (1,808) (508) (938) (2,957) (361) (2)
1080000 AC PR DPR EL PL SR 3322000 "RESERVOIRS,DAMS,&WTRWYS-FISH/WILDLIF SG-U (331) (5) (90) (25) (47) (147) (18) (0)
1080000 AC PR DPR EL PL SR 3323000 "RESERVOIRS,DAMS,&WTRWYS-RECREATION" SG-P (85) (1) (23) (6) (12) (38) (5) (0)
1080000 AC PR DPR EL PL SR 3323000 "RESERVOIRS,DAMS,&WTRWYS-RECREATION" SG-U (49) (1) (13) (4) (7) (22) (3) (0)
1080000 AC PR DPR EL PL SR 3330000 "WATER WHEELS,TURB&GENERATORS" SG-P (39,679) (585) (10,750) (3,023) (5,576) (17,587) (2,148) (10)
1080000 AC PR DPR EL PL SR 3330000 "WATER WHEELS,TURB&GENERATORS" SG-U (26,095) (385) (7,070) (1,988) (3,667) (11,566) (1,413) (6)
1080000 AC PR DPR EL PL SR 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P (23,833) (351) (6,457) (1,816) (3,349) (10,563) (1,290) (6)
1080000 1AC PR DPR EL PL SR 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U 1 (8,611) (127) (2,333) (656) (1,210) (3,817) (466) (2)
1080000 AC PR DPR EL PL SR 3347000 ACCESSORY ELECT EQUIP-SUPV&ALARM SG-P (1,439) (21) (390) (110) (202) (638) (78) (0)
1080000 AC PR DPR EL PL SR 3347000 ACCESSORY ELECT EQUIP-SUPV&ALARM SG-U (23) (0) (6) (2) (3) (10) (1) (0)
1080000 AC PR DPR EL PL SR 3350000 MISC POWER PLANT EQUIP SG-U (137) (2) (37) (10) (19) (61) (7) (0)
1080000 AC PR DPR EL PL SR 3351000 MISC POWER PLANT EQUIP-PRODUCTION SG-P (1,360) (20) (369) (104) (191) (603) (74) (0)
1080000 AC PR DPR EL PL SR 3360000 "ROADS,RAILROADS&BRIDGES" SG-P (8,912) (131) (2,414) (679) (1,252) (3,950) (482) (2)
1080000 AC PR DPR EL PL SR 3360000 "ROADS,RAILROADS&BRIDGES" SG-U (1,556) (23) (422) (119) (219) (690) (84) (0)
1080000 AC PR DPR EL PL SR 3402000 LAND RIGHTS SG 480 7 130 37 67 213 1 26 0
1080000 1AC PR DPR EL PL SR 3403000 WATER RIGHTS-OTHER PRODUCTION SG (0) (0) (0) (0) (0) (0) (0) (0)
1080000 AC PR DPR EL PL SR 3410000 STRUCTURES&IMPROVEMENTS OR (0) (0)
1080000 AC PR DPR EL PL SR 3410000 STRUCTURES&IMPROVEMENTS SG (42,946) (633) (11,636) (3,272) (6,035) (19,035) (2,325) (10)
1080000 AC PR DPR EL PL SR 3410000 STRUCTURES&IMPROVEMENTS UT (9) (9)
1080000 AC PR DPR EL PL SR 3420000 "FUEL HOLDERS,PRODUCERS,ACCES" SG (5,170) (76) (1,401) (394) (727) (2,291) (280) (1)
1080000 AC PR DPR EL PL SR 3430000 PRIME MOVERS SG (358,168) (5,282) (97,042) (27,285) (50,334) (158,750) (19,390) (86)
1080000 AC PR DPR EL PL SR 3440000 GENERATORS SG (124,999) (1,843) (33,867) (9,522) (17,566) (55,403) (6,767) (30)
1080000 AC PR DPR EL PL SR 3440000 GENERATORS UT (36) (36)
1080000 AC PR DPR EL PL SR 3450000 ACCESSORY ELECTRIC EQUIPMENT SG (48,771) (719) (13,214) (3,715) (6,854) (21,617) (2,640) (12)
1080000 AC PR DPR EL PL SR 3450000 ACCESSORY ELECTRIC EQUIPMENT UT (10) (10)
1080000 1AC PR DPR EL PL SR 3460000 MISCELLANEOUS PWR PLANT EQUIP SG (3,738) (55) (1,013) (285) (525) (1,657) (202) (1)
1080000 AC PR DPR EL PL SR 3502000 LAND RIGHTS SG (53,025) (782) (14,366) (4,039) (7,452) (23,502) (2,871) (13)
1080000 AC PR DPR EL PL SR 3520000 STRUCTURES&IMPROVEMENTS SG (68,250) (1,006) (18,492) (5,199) (9,591) (30,250) (3,695) (16)
1080000 AC PR DPR EL PL SR 3530000 STATION EQUIPMENT SG (593,617) (8,754) (160,834) (45,221) (83,422) (263,107) (32,136) (143)
1080000 AC PR DPR EL PL SR 3534000 STATION EQUIPMENT,STEP-UP TRANSFORMERS SG (47,635) (702) (12,906) (3,629) (6,694) (21,113) (2,579) (11)
1080000 AC PR DPR EL PL SR 3137000 STATION EQUIPMENT-SUPERVISORY&ALARM SG (6,878) (101) (1,863) (524) (967) (3,048) (372) (2)
1080000 AC PR DPR EL PL SR 3540000 TOWERS AND FIXTURES JSG 1 (433,260) (6,389) (117,387) (33,005) (60,886) (192,032) (23,455) (104)
1080000 AC PR DPR EL PL SR 13550000 POLES AND FIXTURES JSG 1 (470,689) (6,941) (127,528) (35,857) (66,146) (208,622) (25,481) (113)

Rocky Mountain Power
Exhibit No.48 Page 287 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
DIVIS60N of P-IFIGOaP
Depreciation Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3560000 OVERHEAD CONDUCTORS&DEVICES SG (577,667) (8,519) (156,512) (44,006) (81,180) (256,037) (31,273) (139)
1080000 AC PR DPR EL PL SR 3570000 UNDERGROUND CONDUIT SG (1,478) (22) (400) (113) (208) (655) (80) (0)
1080000 AC PR DPR EL PL SR 3580000 UNDERGROUND CONDUCTORS&DEVICES SG (3,610) (53) (978) (275) (507) (1,600) (195) (1)
1080000 AC PR DPR EL PL SR 3590000 ROADS AND TRAILS SG (5,530) (82) (1,498) (421) (777) (2,451) (299) (1)
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS CA (721) (721)
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS IDU (562) (562)
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS OR (2,544) (2,544)
1080000 JAC PR DPR EL PL SR 3602000 LAND RIGHTS UT (3,507) (3,507)
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WA (222) (222)
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WYP (1,686) (1,686)
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WYU (1,339) (1,339)
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES&IMPROVEMENTS CA (1,825) (1,825)
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES&IMPROVEMENTS IDU (1,007) (1,007)
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES&IMPROVEMENTS OR (10,034) (10,034)
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES&IMPROVEMENTS UT (17,303) (17,303)
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES&IMPROVEMENTS WA (1,672) (1,672)
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES&IMPROVEMENTS WYP (4,918) (4,918)
1080000 JAC PR DPR EL PL SR 3610000 STRUCTURES&IMPROVEMENTS WYU (1,008) (1,008)
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT CA (10,919) (10,919)
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT IDU (13,193) (13,193)
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT OR (106,797) (106,797)
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT UT (167,497) (167,497)
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WA (29,948) (29,948)
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WYP (47,684) (47,684)
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WYU (4,649) (4,649)
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM CA (146) (146)
1080000 JAC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM IDU (178) (178)
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM OR (1,562) (1,562)
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM UT (2,146) (2,146)
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WA (513) (513)
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WYP (876) (876)
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY&ALARM WYU (49) (49)
1080000 AC PR DPR EL PL SR 3640000 "POLES,TOWERS AND FIXTURES" CA (47,189) (47,189)
1080000 AC PR DPR EL PL SR 3640000 "POLES,TOWERS AND FIXTURES" IDU (52,358) (52,358)
1080000 JAC PR DPR EL PL SR 3640000 "POLES,TOWERS AND FIXTURES" OR (273,411) (273,411)
1080000 AC PR DPR EL PL SR 3640000 "POLES,TOWERS AND FIXTURES" UT (179,969) (179,969)
1080000 AC PR DPR EL PL SR 3640000 "POLES,TOWERS AND FIXTURES" WA (81,914) (81,914)
1080000 AC PR DPR EL PL SR 3640000 "POLES,TOWERS AND FIXTURES" WYP (79,603) (79,603)
1080000 AC PR DPR EL PL SR 3640000 "POLES,TOWERS AND FIXTURES" WYU (17,414) (17,414)
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS&DEVICES CA (20,412) (20,412)
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS&DEVICES IDU (17,727) (17,727)
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS&DEVICES OR (145,498) (145,498)
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS&DEVICES UT (91,452) (91,452)
1080000 JAC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS&DEVICES WA (40,228) (40,228)
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS&DEVICES WYP (47,151) (47,151)
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS&DEVICES WYU (6,298) (6,298)
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT CA (11,886) (11,886)
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT IDU (5,106) (5,106)
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT OR (52,598) (52,598)
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT UT (95,631) (95,631)
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WA (12,228) (12,228)
1080000 JAC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WYP (12,745) (12,745)
1080000 JAC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WYU (3,334) (3,334)
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS&DEVICES CA (12,814) (12,814)
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS&DEVICES IDU (14,079) (14,079)
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS&DEVICES OR (104,224) (104,224)
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS&DEVICES UT (224,502) (224,502)
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS&DEVICES WA (15,172) (15,172)
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS&DEVICES WYP (27,685) (27,685)
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS&DEVICES WYU (15,115) (15,115)

Rocky Mountain Power
Exhibit No.48 Page 288 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
DIVIS60N of P-IFIGOaP
Depreciation Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Ore on Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS CA (30,771) (30,771)
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS IDU (36,360) (36,360)
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS OR (266,823) (266,823)
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS UT (182,964) (182,964)
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS WA (69,382) (69,382)
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS WYP (52,631) (52,631)
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS WYU (8,299) (8,299)
1080000 JAC PR DPR EL PL SR 3691000 SERVICES-OVERHEAD CA (5,364) (5,364)
1080000 AC PR DPR EL PL SR 3691000 SERVICES-OVERHEAD IDU (5,228) (5,228)
1080000 AC PR DPR EL PL SR 3691000 SERVICES-OVERHEAD OR (50,051) (50,051)
1080000 AC PR DPR EL PL SR 3691000 SERVICES-OVERHEAD UT (44,288) (44,288)
1080000 AC PR DPR EL PL SR 3691000 SERVICES-OVERHEAD WA (10,577) (10,577)
1080000 AC PR DPR EL PL SR 3691000 SERVICES-OVERHEAD WYP (8,160) (8,160)
1080000 AC PR DPR EL PL SR 3691000 SERVICES-OVERHEAD WYU (1,369) (1,369)
1080000 AC PR DPR EL PL SR 3692000 SERVICES-UNDERGROUND CA (9,772) (9,772)
1080000 JAC PR DPR EL PL SR 3692000 SERVICES-UNDERGROUND IDU (15,767) (15,767)
1080000 AC PR DPR EL PL SR 3692000 SERVICES-UNDERGROUND OR (109,537) (109,537)
1080000 AC PR DPR EL PL SR 3692000 SERVICES-UNDERGROUND UT (89,234) (89,234)
1080000 AC PR DPR EL PL SR 3692000 SERVICES-UNDERGROUND WA (26,004) (26,004)
1080000 AC PR DPR EL PL SR 3692000 SERVICES-UNDERGROUND WYP (23,017) (23,017)
1080000 AC PR DPR EL PL SR 3692000 SERVICES-UNDERGROUND WYU (6,737) (6,737)
1080000 AC PR DPR EL PL SR 3700000 METERS CA (2,405) (2,405)
1080000 AC PR DPR EL PL SR 3700000 METERS IDU (2,545) (2,545)
1080000 JAC PR DPR EL PL SR 3700000 METERS OR (33,238) (33,238)
1080000 AC PR DPR EL PL SR 3700000 METERS UT 1 (52,808) (52,808)
1080000 AC PR DPR EL PL SR 3700000 METERS WA (9,383) (9,383)
1080000 AC PR DPR EL PL SR 3700000 METERS WYP (9,218) (9,218)
1080000 AC PR DPR EL PL SR 3700000 METERS WYU (1,855) (1,855)
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES CA (237) (237)
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES IDU (130) (130)
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES OR (2,159) (2,159)
1080000 JAC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES UT (3,420) (3,420)
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES WA (432) (432)
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES WYP (853) (853)
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES WYU (145) (145)
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING&SIGNAL SYSTEMS CA (509) (509)
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING&SIGNAL SYSTEMS IDU (457) (457)
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING&SIGNAL SYSTEMS OR (12,478) (12,478)
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING&SIGNAL SYSTEMS UT (13,528) (13,528)
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING&SIGNAL SYSTEMS WA (1,658) (1,658)
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING&SIGNAL SYSTEMS WYP (4,233) (4,233)
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING&SIGNAL SYSTEMS WYU (1,293) (1,293)
1080000 JAC PR DPR EL PL SR 3892000 LAND RIGHTS IDU (3) (3)
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS OR (0) (0)
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS SG (0) (0) (0) (0) (0) (0) (0) (0)
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS SO (9) (0) (3) (1) (1) (4) (1) (0)
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS UT (26) (26)
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS WYP (12) (12)
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS WYU (5) (5)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS CA (1,021) (1,021)
1080000 JAC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS CN (2,945) (66) (896) (196) (207) (1,453) (126)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS IDU (5,672) (5,672)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS OR (11,932) (11,932)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SE (287) (4) (74) (21) (45) (126) (17) (0)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SG (3,302) (49) (895) (252) (464) (1,463) (179) (1)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SO (36,057) (912) (10,086) (2,692) (4,667) (15,771) (1,923) (6)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS UT (15,806) (15,806)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS WA (8,344) (8,344)
1080000EEE]AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS WYP (2,141) (2,141)
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS JWyU 1 (1,604) (1,604)

Rocky Mountain Power
Exhibit No.48 Page 289 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
DIVIS60N of P-IFIGOaP
Depreciation Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE CA (103) (103) -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE CN (694) (16) (211) (46) (49) (343) (30)
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE IDU (35) (35)
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE OR (1,026) (1,026)
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE SE (3) (0) (1) (0) (0) (1) (0) (0)
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE SG (996) (15) (270) (76) (140) (441) (54) (0)
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE SO (6,882) (174) (1,925) (514) (891) (3,010) (367) (1)
1080000 JAC PR DPR EL PL SR 3910000 OFFICE FURNITURE UT (459) (459)
1080000 JAC PR DPR EL PL SR 3910000 OFFICE FURNITURE WA (43) (43)
1080000 JAC PR DPR EL PL SR 3910000 OFFICE FURNITURE WYP (321) (321)
1080000 JAC PR DPR EL PL SR 3910000 OFFICE FURNITURE WYU (21) (21)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS CA (28) (28)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS CN (996) (22) (303) (66) (70) (492) (43)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS IDU (248) (248)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS OR (606) (606)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SE (17) (0) (4) (1)1 (3) (8) (1) (0)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SG (1,021) (15) (277) (78) (144) (453) (55) (0)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS SO (22,936) (580) (6,416) (1,712) (2,969) (10,032) (1,223) (4)
1080000 JAC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS UT (577) (577)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WA (182) (182)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WYP (674) (674)
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT-PERSONAL COMPUTERS WYU (49) (49)
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT CN (0) (0) (0) (0) (0) (0) (0)
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT OR (2) (2)
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT SG (15) (0) (4) (1) (2) (7) (1) (0)
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT SO (182) (5) (51) (14) (24) (80) (10) (0)
1080000 JAC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT UT (7) (7)
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT WYU (6) (6)
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS CA (41) (41)
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS IDU (141) (141)
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS OR (864) (864)
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SE (22) (0) (6) (2) (4) (10) (1) (0)
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SG (400) (6) (108) (30) (56) (177) (22) (0)
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SO (296) (7) (83) (22) (38) (130) (16) (0)
1080000 JAC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS UT (1,724) (1,724)
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS WA (154) (154)
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS WYP (348) (348)
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES OR (110) (110)
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES SO (86) (2) (24) (6) (11) (38) (5) (0)
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES UT (282) (282)
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES WYP (19) (19)
1080000 AC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK CA (221) (221)
1080000 AC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK IDU (1,129) (1,129)
1080000 AC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK OR (3,346) (3,346)
1080000 JAC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK SE 1 (60) (1) (15) (4) (9) (26) (4) (0)
1080000 AC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK SG (5,631) (83) (1,526) (429) (791) (2,496) (305) (1)
1080000 AC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK SO (677) (17) (189) (51) (88) (296) (36) (0)
1080000 AC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK UT (5,552) (5,552)
1080000 JAC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK WA (1,132) (1,132)
1080000 AC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK WYP (1,177) (1,177)
1080000 AC PR DPR EL PL SR 3920400 "1/2&3/4 TON PICKUPS,VANS,SERV TRUCK WYU (272) (272)
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" CA (422) (422)
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" IDU (1,569) (1,569)
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" OR (9,434) (9,434)
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" SE (125) (2) (32) (9) (20) (55) (7) (0)
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" SG (4,538) (67) (1,229) (346) (638) (2,011) (246) (1)
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" SO (319) (8) (89) (24) (41) (139) (17) (0)
1080000 AC PR DPR EL PL SR 13 20500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" UT (11,657) (11,657)
1080000 AC PR DPR EL PL SR 13920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" WA (2,139) (2,139)
1080000 AC PR DPR EL PL SR 13920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" IWYP 1 (2,476) (2,476)

Rocky Mountain Power
Exhibit No.48 Page 290 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
DIVIS60N of P-IFIGOaP
Depreciation Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE,TWO-AXLE TRUCKS" WYU (554) (554) -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS OR (262) (262)
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS SE (4) (0) (1) (0) (1) (2) (0) (0)
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS SG (2,702) (40) (732) (206) (380) (1,198) (146) (1)
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS UT (73) (73)
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS WA (8) (8)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS CA (269) (269)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS IDU (570) (570)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS OR (1,838) (1,838)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SE (36) (1) (9) (3) (6) (16) (2) (0)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SG (929) (14) (252) (71) (131) (412) (50) (0)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SO (334) (8) (93) (25) (43) (146) (18) (0)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS UT (4,366) (4,366)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WA (429) (429)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WYP (1,718) (1,718)
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WYU (388) (388)
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV CA (107) (107)
1080000 1AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV IDU (59) (59)
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV OR (323) (323)
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV SE (5) (0) (1) (0) (1) (2) (0) (0)
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV SG (665) (10) (180) (51) (93) (295) (36) (0)
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV SO (47) (1) (13) (3) (6) (20) (2) (0)
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV UT (241) (241)
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV WA (77) (77)
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV WYP (192) (192)
1080000 1AC PR DPR EL PL SR 3921400 "SNOWMOBILES,MOTORCYCLES(4-WHEELED ATV WYU (38) (38)
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS OR (274) (274)
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS SG (364) (5) (99) (28) (51) (161) (20) (0)
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS SO (172) (4) (48) (13) (22) (75) (9) (0)
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS UT (997) (997)
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS WA (172) (172)
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS WYP (71) (71)
1080000 AC PR DPR EL PL SR 3923000 TRANSPORTATION EQUIPMENT SO (1,551) (39) (434) (116) (201) (678) (83) (0)
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT CA (52) (52)
1080000 1AC PR DPR EL PL SR 3930000 STORES EQUIPMENT IDU (351) (351)
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT OR (1,379) (1,379)
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT SG (3,259) (48) (883) (248) (458) (1,444) (176) (1)
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT SO (127) (3) (36) (9) (16) (56) (7) (0)
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT UT (1,935) (1,935)
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WA (414) (414)
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WYP (619) (619)
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WYU (1) (1)
1080000 1AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" CA (451) (451)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" IDU (1,229) (1,229)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" OR (5,538) (5,538)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" SE (86) (1) (22) (6) (13) (38) (5) (0)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" SG (11,696) (172) (3,169) (891) (1,644) (5,184) (633) (3)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" SO (1,293) (33) (362) (97) (167) (566) (69) (0)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" UT (8,093) (8,093)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" WA (1,454) (1,454)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" WYP (1,975) (1,975)
1080000 AC PR DPR EL PL SR 3940000 "TLS,SHOP,GAR EQUIPMENT" WYU (241) (241)
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT CA (248) (248)
1080000 1AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT IDU (844) (844)
1080000 AC PR DPR EL PL SR 13950000 LABORATORY EQUIPMENT OR (5,031) (5,031)
1080000 AC PR DPR EL PL SR 13950000 LABORATORY EQUIPMENT SE (771) (11) (199) (55) (121) (339) (45) (0)
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT SG (3,804) (56) (1,031) (290) (535) (1,686) (206) (1)
1080000 AC PR DPR EL PL SR 39,0000 LABORATORY EQUIPMENT SO (2,532) (64) (708) (189) (328) (1,107) (135) (0)
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT UT (4,624) (4,624)
1080000 AC PR DPR EL PL SR 13950000 LABORATORY EQUIPMENT WA (849) (849)

Rocky Mountain Power
Exhibit No.48 Page 291 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
DIVIS60N of P-IFIGOaP
Depreciation Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT WYP (1,564) (1,564)
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT WYU (51) (51)
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW CA (1,300) (1,300)
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW IDU (2,277) (2,277)
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW OR (9,904) (9,904)
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW SG (274) (4) (74) (21) (38) (121) (15) (0)
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW SO (981) (25) (274) (73) (127) (429) (52) (0)
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW UT (9,606) (9,606)
1080000 IAC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW WA (2,084) (2,084)
1080000 JAC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW WYP (4,360) (4,360)
1080000 JAC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS,10000#-16000#GVW WYU (623) (623)
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS IDU (179) (179)
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS OR (639) (639)
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS SG (95) (1) (26) (7) (13) (42) (5) (0)
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS UT (378) (378)
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS WYU (128) (128)
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV CA (575) (575)
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV IDU (1,375) (1,375)
1080000 IAC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV OR (5,991) (5,991)
1080000 JAC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV SG (648) (10) (176) (49) (91) (287) (35) (0)
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV SO (1,085) (27) (304) (81) (140) (475) (58) (0)
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV UT (6,530) (6,530)
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV WA (1,933) (1,933)
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV WYP (11829) (1,829)
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B.TRUCKS,ABOVE 16000#GV WYU (400) (400)
1080000 AC PR DPR EL PL SR 3961000 CRANES OR (251) (251)
1080000 AC PR DPR EL PL SR 3961000 CRANES SG (1,584) (23) (429) (121) (223) (702) (86) (0)
1080000 1AC PR DPR EL PL SR 3961000 CRANES UT (96) (96)
1080000 AC PR DPR EL PL SR 3961000 CRANES WYP (42) (42)
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER OR (531) (531)
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER SG (11,834) (175) (3,206) (901) (1,663) (5,245) (641) (3)
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER SO (177) (4) (49) (13) (23) (77) (9) (0)
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER UT (898) (898)
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP,PRODUCT DIGGER WYP (261) (261)
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS CA (653) (653)
1080000 1AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS IDU (1,468) (1,468)
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS OR (5,210) (5,210)
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SG (220) (3) (60) (17) (31) (98) (12) (0)
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SO (604) (15) (169) (45) (78) (264) (32) (0)
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS UT (7,442) (7,442)
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WA (1,335) (1,335)
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYP (1,651) (1,651)
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYU (204) (204)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR CA (297) (297)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR IDU (776) (776)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR OR (1,540) (1,540)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR SE (60) (1) (15) (4) (9) (26) (4) (0)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR SG (3,237) (48) (877) (247) (455) (1,435) (175) (1)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR SO (239) (6) (67) (18) (31) (105) (13) (0)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR UT (3,057) (3,057)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR WA (490) (490)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR WYP (917) (917)
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR WYU (261) (261)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT CA (2,320) (2,320)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT CN (1,976) (44) (601) (131) (139) (975) (85)
1080000 AC PR DPR EL PL SR 13970000 COMMUNICATION EQUIPMENT IDU (4,958) (4,958)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT OR (24,175) (24,175)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SE (165) (2) (43) (12) (26) (72) (10) (0)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SG (87,831) (1,295) (23,797) (6,691) (12,343) (38,929) (4,755) (21)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SO (42,123) (1,066) (11,783) (3,144) (5,452) (18,424) (2,247) (7)

Rocky Mountain Power
Exhibit No.48 Page 292 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
DIVIS60N of P-InCOaP
Depreciation Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT UT (30,364) (30,364)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WA (5,703) (5,703)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WYP (11,623) (11,623)
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WYU (3,197) (3,197)
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT CA (15) (15)
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT IOU (18) (18)
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT OR (314) (314)
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT SG (262) (4) (71) (20) (37) (116) (14) (0)
1080000 JAC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT SO (11) (0) (3) (1) (1) (5) (1) (0)
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT UT (66) (66)
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT WA (0) (0)
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT WYP (23) (23)
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT WYU (5) (5)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT CA (36) (36)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT CN (48) (1) (14) (3) (3) (24) (2)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT IOU (44) (44)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT OR (719) (719)
1080000 JAC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SE (3) (0) (1) (0) (1) (1) (0) (0)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SG (1,669) (25) (452) (127) (235) (740) (90) (0)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SO (951) (24) (266) (71) (123) (416) (51) (0)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT UT (778) (778)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WA (113) (113)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WYP (97) (97)
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WYU (15) (15)
1080000 Total (11,336,544) (277,725) (3,344,721) (911,316) (1,509,290) (4,688,307) (603,343) (1,842)
1083000 JAC PR DPR-REMOVAL 288351 REG LIAB-STEAM DECOMM-ID IOU (4,337) (4,337)
1083000 AC PR DPR-REMOVAL 288353 REG LIAB-STEAM DECOMM-UT UT (51,161) (51,161)
1083000 AC PR DPR-REMOVAL 288355 REG LIAB-STEAM DECOMM- WY WYP (14,172) (14,172)
1083000 AC PR DPR-REMOVAL 288361 Reg Liab-Steam Decomm-CA CA (743) (743)
1083000 AC PR DPR-REMOVAL 288365 Reg Liab-Steam Decomm-WA WA (10,709) (10,709)
1083000 Total (81,121) (743) (10,709) (14,172) (51,161) (4,337)
1085000 AC PR DPR-ACCRUAL 145129 BUILDINGS-ACCUMULATED DEPRECIATION-NON SO 21846 72 796 212 368 1,245 152 0
1085000 AC PR DPR-ACCRUAL 145135 ACCUM DEPR-HYDRO DECOMMISSIONING SG-P (4,136) (61) (1,121) (315) (581) (1,833) (224) (1)
1085000 JAC PR DPR-ACCRUAL 145135 ACCUM DEPR-HYDRO DECOMMISSIONING SG-U (990) (15) (268) (75) (139) (439) (54) (0)
1085000 AC PR DPR-ACCRUAL 145139 PRODUCTION PLANT-ACCUM DEPRECIATION SG 841103 1,240 22,787 6,407 11,819 37,277 4,553 20
1085000 AC PR DPR-ACCRUAL 145149 TRANSMISSION PLANT ACCUMULATED DEPR NON- SG 41046 60 1,096 308 569 1,793 219 1
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION-ACCUMULATED DEPRECIATION CA 11788 1,788
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION-ACCUMULATED DEPRECIATION IOU 131 131
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION-ACCUMULATED DEPRECIATION OR 5721 1 572
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION-ACCUMULATED DEPRECIATION UT 1,589 1,589
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION-ACCUMULATED DEPRECIATION IWA 632 - 632
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION-ACCUMULATED DEPRECIATION I WYU 428 - - 428
1085000 Total 91,010 3,085 23,862 7,169 12,464 39,632 4,778 20
Grand Total I I (11,326,655) (275,383) (3,320,859) (914,856) (1,510,999) (4,699,835) (602,902) (1,821)

Rocky Mountain Power
Exhibit No.48 Page 293 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B 1 &AMORTIZATION
RESERVE

Rocky Mountain Power
Exhibit No.48 Page 294 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_ROCKY
Ft MOUNTAIN
POWEA DIVISION of-FIOORF
Amortization Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS IDU 1,000 (1,000)
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG 6,491 (96) (1,759) (494) (912) (2,877) (351) (2)
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG-P 47,023 (693) (12,740) (3,582) (6,608) (20,842) (2,546) (11)
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG-U 6,980 (103) (1,891) (532) (981) (3,094) (378) (2)
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT OR 144 (144)
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT SG 16,120 (238) (4,368) (1,228) (2,265) (7,145) (873) (4)
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT UT 252 - (252) -
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT WYP 320 (320)
1110000 AC PR AMR EL PT SR 3031050 REGIONAL CONST MGMT SYS SO 11,249 (285) (3,147) (840) (1,456) (4,920) (600) (2)
1110000 AC PR AMR EL PT SR 3031080 FUEL MGMT SYSTEM SO 3,293 (83) (921) (246) (426) (1,440) (176) (1)
1110000 AC PR AMR EL PT SR 3031230 AFPR-AUTOMATED FACILITY POINT RECORDS SO 4,410 (112) (1,234) (329) (571) (1,929) (235) (1)
1110000 AC PR AMR EL PT SR 3031680 CADOPS-COMPUTER-ASSISTED DISTRIBUTION s0 15,909 (403) (4,450) (1,188) (2,059) (6,958) (848) (3)
1110000 AC PR AMR EL PT SR 3031830 1 CUSTOMER SERVICE SYSTEM CN 141,678 (3,171) (43,118) (9,416) (9,965) (69,931) (6,077)
1110000 AC PR AMR EL PT SR 3032040 SAP SO 172,650 (4,368) (48,296) (12,888) (22,348) (75,513) (9,208) (29)
1110000 AC PR AMR EL PT SR 3032130 NODAL PRICING SOFTWARE SG 1,765 (26) (478) (134) (248) (782) (96) (0)
1110000 AC PR AMR EL PT SR 3032140 ESM-IRP SO 1,747 (44) (489) (130) (226) (764) (93) (0)
1110000 AC PR AMR EL PT SR 3032150 CELONIS SO 2,422 (61) (678) (181) (314) (1,060) (129) (0)
1110000 AC PR AMR EL PT SR 3032160 ARCOS s0 1,448 (37) (405) (108) (187) (633) (77) (0)
1110000 AC PR AMR EL PT SR 3032170 AZURE 132C-IDENTITY MGT SO 655 (17) (183) (49) (85) (286) (35) (0)
1110000 AC PR AMR EL PT SR 3032180 AM-SCHEDULING/TAGGING SYSTEM SO 557 (14) (156) (42) (72) (244) (30) (0)
1110000 1 AC PR AMR EL PT SR 3032190 1110000/3032190 SO 1,687 (43) (472) (126) (218) (738) (90) (0)
1110000 AC PR AMR EL PT SR 3032200 ITOA SO 1,766 (45) (494) (132) (229) (772) (94) (0)
1110000 AC PR AMR EL PT SR 3032210 FACILITY INSPECTION REPORTING SYS SO 631 (16) (176) (47) (82) (276) (34) (0)
1110000 AC PR AMR EL PT SR 3032270 ENTERPRISE DATA WAREHOUSE SO 5,877 (149) (1,644) (439) (761) (2,570) (313) (1)
1110000 AC PR AMR EL PT SR 3032330 FIELDNET PRO METER READING SYST-HRP REP SO 2,908 (74) (813) (217) (376) (1,272) (155) (0)
1110000 AC PR AMR EL PT SR 3032340 FACILITY INSPECTION REPORTING SYSTEM SO 2,020 (51) (565) (151) (261) (884) (108) (0)
1110000 AC PR AMR EL PT SR 3032360 2002 GRID NET POWER COST MODELING SO 8,999 (228) (2,517) (672) (1,165) (3,936) (480) (1)
1110000 AC PR AMR EL PT SR 3032450 MID OFFICE IMPROVEMENT PROJECT SO 10,573 (268) (2,958) (789) (1,369) (4,624) (564) (2)
1110000 AC PR AMR EL PT SR 3032510 OPERATIONS MAPPING SYSTEM SO 10,386 (263) (2,905) (775) (1,344) (4,543) (554) (2)
1110000 1 AC PR AMR EL PT SR 3032530 POLE ATTACHMENT MGMT SYSTEM SO 1,910 (48) (534) (143) (247) (835) (102) (0)
1110000 AC PR AMR EL PT SR 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONS SO 2,416 (61) (676) (180) (313) (1,057) (129) (0)
1110000 AC PR AMR EL PT SR 3032600 SINGLE PERSON SCHEDULING s0 13,476 (341) (3,770) (1,006) (1,745) (5,895) (719) (2)
1110000 AC PR AMR EL PT SR 3032640 TIBCO SOFTWARE SO 7,224 (183) (2,021) (539) (93s) (3,159) (385) (1)
1110000 AC PR AMR EL PT SR 3032680 TRANSMISSION WHOLESALE BILLING SYSTEM SG 1,600 (24) (433) (122) (225) (709) (87) (0)
1110000 AC PR AMR EL PT SR 3032690 UTILITY INTERNATIONAL FORECASTING MODEL SO 4,633 (117) (1,296) (346) (600) (2,026) (247) (1)
1110000 AC PR AMR EL PT SR 3032710 ROUGE RIVER HYDRO INTANGIBLES SG 113 (2) (31) (9) (16) (50) (6) (0)
1110000 AC PR AMR EL PT SR 3032740 GADSBY INTANGIBLE ASSETS SG 19 (0) (5) (1) (3) (8) (1) (0)
1110000 AC PR AMR EL PT SR 3032760 SWIFT 2 IMPROVEMENTS SG 8,357 (123) (2,264) (637) (1,174) (3,704) (452) (2)
1110000 AC PR AMR EL PT SR 3032770 NORTH UMPQUA-SETTLEMENT AGREEMENT SG 295 (4) (80) (23) (42) (131) (16) (0)
1110000 AC PR AMR EL PT SR 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG 75 (1) (20) (6) (11) (33) (a) (0)
1110000 AC PR AMR EL PT SR 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG-U 14 (0) (4) (1) (2) (6) (1) (0)
1110000 AC PR AMR EL PT SR 3032830 VCPRO-VISUALCOMPUSETPRO XEROX GUST STM SO 2,629 (67) (735) (196) (340) (1,150) (140) (0)
1110000 AC PR AMR EL PT SR 3332860 WEB SOFTWARE SO 10,994 (278) (3,075) (821) (1,423) (4,808) (586) (2)
1110000 AC PR AMR EL PT SR 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG 4,406 (65) (1,194) (336) (619) (1,953) (239) (1)
1110000 AC PR AMR EL PT SR 3032990 P8DM-FILENET P8 DOCUMENT MANAGEMENT E SO 7,015 (177) (1,962) (524) (908) (3,068) (374) (1)
1110000 AC PR AMR EL PT SR 3033090 STEAM PLANT INTANGIBLE ASSETS SG 37,757 (557) (10,230) (2,876) (5,306) (16,735) (2,044) (9)
1110000 AC PR AMR EL PT SR 3033190 ITRON METER READING SOFTWARE CN 5,868 (131) (1,786) (390) (413) (2,897) (252)
1110000 AC PR AMR EL PT SR 3033210 ARCFM SOFTWARE s0 3,976 (101) (1,113) (297) (515) (1,740) (212) (1)
1110000 AC PR AMR EL PT SR 3033220 MONARCH EMS/SCADA SO 24,741 (626) (6,921) (1,847) (3,202) (10,821) (1,320) (4)
1110000 AC PR AMR EL PT SR 3033240 IEE-Itron Enterprise Addition CN 4,711 (105) (1,434) (313) (331) (2,325) (202)
1110000 AC PR AMR EL PT SR 3033250 AMI Metering Software CN 27,413 (614) (8,343) (1,822) (1,928) (13,531) (1,176) -
1110000 AC PR AMR EL PT SR 3033260 Big Data&Analytics s0 5,243 (133) (1,467) (391) (679) (2,293) (280) (1)
1110000 AC PR AMR EL PT SR 3033270 CES-Customer Experience System CN 6,347 (142) (1,932) (422) (446) (3,133) (272)
1110000 AC PR AMR EL PT SR 3033280 MAPAPPS-Mapping Systems Application SO 4,215 (107) (1,179) (315) (546) (1,843) (225) (1)
1110000 AC PR AMR EL PT SR 3033290 1 CUSTOMER CONTACTS CN 2,047 (46) (623) (136) (144) (1,011) (88) -
1110000 AC PR AMR EL PT SR 3033300 ECID-CUST SECURE WEB LOGIN CN 1,085 (24) (330) (72) (76) (536) (47)
1110000 AC PR AMR EL PT SR 3033310 C&T-ENERGY TRADING SYSTEM SO 19,289 (488) (5,396) (1,440) (2,497) (8,436) (1,029) (3)
1110000 AC PR AMR EL PT SR 3033320 CAS-CONTROL AREA SCHEDULING TRANSM SG 10,106 (149) (2,738) (770) (1,1
zo) (547) (2)
1110000 AC PR AMR EL PT SR 3033380 GAS PLANT INTANGIBLES SG 916 (14) (248) (70) (129) (ao6) (so) (o)

Rocky Mountain Power
Exhibit No.48 Page 295 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
_ROCKY
Ft MOUNTAIN
POWEA DIVISION of—FIOORF
Amortization Reserve(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1110000 1 AC PR AMR EL PT SR 3033390 1 CYME GATEWAY SO 923 (23) (258) (69) (120) (404) (49) (0)
1110000 AC PR AMR EL PT SR 3033410 1 M365 SO 1,887 (48) (528) (141) (244) (825) (101) (0)
1110000 AC PR AMR EL PT SR 3033420 1 SUBSTATION RELIABILITY SOFTWARE SO 296 (7) (83) (22) (38) (129) (16) (0)
1110000 AC PR AMR EL PT SR 3033430 1 DEPLOY DISTRIBUTION MGMT SYSTEM SO 646 (16) (181) (48) (84) (283) (34) (0)
1110000 AC PR AMR EL PT SR 3033440 DISTRIBUTION ENGINEERING COSTS SO 419 (11) (117) (31) (54) (183) (22) (0)
1110000 AC PR AMR EL PT SR 3033450 MAXIMO SO 2,852 (72) (798) (213) (369) (1,247) (152) (0)
1110000 AC PR AMR EL PT SR 3033460 AURORA SO 524 (13) (146) (39) (68) (229) (28) (0)
1110000 AC PR AMR EL PT SR 3033470 AUGMENTED REALITY SO 847 (21) (237) (63) (110) (370) (45) (0)
1110000 AC PR AMR EL PT SR 3033480 CXP CN 512 (11) (156) (34) (36) (253) (22)
1110000 AC PR AMR EL PT SR 3033490 VMWARE SO 1,443 (37) (404) (108) (187) (631) (77) (0)
1110000 AC PR AMR EL PT SR 3033510 APIM SO 249 (6) (70) (19) (32) (109) (13) (0)
1110000 AC PR AMR EL PT SR 3033520 EGIS SO 68 (2) (19) (5) (9) (30) (a) (0)
1110000 AC PR AMR EL PT SR 3033530 2000 OREGON CORP SMALL SOFTWARE PKGS SO 26 (1) (7) (2) (3) (12) (1) (0)
1110000 AC PR AMR EL PT SR 3033540 2000 UTAH CORP SMALL SOFTWARE PKGS SO 47 (1) (13) (4) (6) (21) (3) (0)
1110000 AC PR AMR EL PT SR 3034900 MISC-MISCELLANEOUS OR 12 (12)
1110000 AC PR AMR EL PT SR 3034900 MISC-MISCELLANEOUS SE 6 (o) (2) (0) m (3) (0) (0)
1110000 AC PR AMR EL PT SR 3034900 MISC-MISCELLANEOUS SG 19,818 (292) (5,370) (1,510) (2,785) (8,784) (1,073) (5)
1110000 AC PR AMR EL PT SR 3034900 MISC-MISCELLANEOUS SO 1,391 (35) (389) (104) (180) (608) (74) (0)
1110000 AC PR AMR EL PT SR 3034900 MISC-MISCELLANEOUS UT 1 (1)
1110000 AC PR AMR EL PT SR 3034900 MISC-MISCELLANEOUS WA 0 (0)
1110000 AC PR AMR EL PT SR 3034900 1 MISC-MISCELLANEOUS WYP 25 (25)
1110000 AC PR AMR EL PT SR 3035320 1 HYDRO PLANT INTANGIBLES SG 1,069 (16) (290) (81) (150) (474) (58) (0)
1110000 AC PR AMR EL PT SR 3035320 HYDRO PLANT INTANGIBLES SG-P 153 (2) (41) (12) (21) (68) (8) (0)
1110000 AC PR AMR EL PT SR 3035322 ACD—Call Center Automated Call Distribut CN 4,132 (92) (1,258) (275) (291) (2,040) (177)
1110000 AC PR AMR EL PT SR 3035330 OATI-OASIS INTERFACE SO 1,381 (35) (386) (103) (179) (604) (74) (0)
1110000 AC PR AMR EL PT SR 3316000 STRUCTURES-LEASE IMPROVEMENTS SG-P 3,922 (58) (1,063) (299) (551) (1,738) (212) (1)
1110000 AC PR AMR EL PT SR 3456000 Electric Equipment-Leasehold Im roveme OR 132 (132)
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR CA 507 (507)
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR IDU 334 (334)
1110000 AC PR AMR EL PT SR 13901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR OR 5,139 (5,139)
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR so 1,582 (40) (443) (118) (205) (692) (84) (0)
1110000 AC PRAM
R AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR UT 33 - (33)
1110000 AC PR AMR EL PT SR 13901000 LEASEHOLD IMPROVEMENTS-OFFICE STIR WA 2,103 (2,103)
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STIRWYP 4,731 (4,731)
1110000Total 757,065 16,961 216,382 56,185 91,561 336,836 39,036 f04
1119000 AC PR AMR EL PT SR-0 146149 SOFTWARE DEVELOPMENT-NON-REC SO 10 0 3 1 1 a 1 0
1119000 Total 10 0 3 1 1 4 1 0
Grand Total (757,055) 16,961 216,379 56,184 91,560 336,831 39,036 104

Rocky Mountain Power
Exhibit No.48 Page 296 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B19 . D . I .T. BALANCE AND
ImTmC

Rocky Mountain Power
Exhibit No.48 Page 297 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Balance(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloe Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1900000 ACM DEF INCM TAXES 287061 DTA 705.346-CA-Protected PP&E ARAM CA 173 173 -
1900000 ACM DEF INCM TAXES 287062 DTA 705.347-ID-Protected PP&E ARAM IDU 0 - o
1900000 ACM DEF INCM TAXES 287063 DTA 705.348-OR-Protected PP&E ARAM OR 0 0
1900000 ACM DEF INCM TAXES 287065 DTA 705.350-WA-Protected PP&E ARAM WA 1,570 1,570
1900000 ACM DEF INCM TAXES 287066 DTA 705.351-WY-Protected PP&E ARAM WYU 1,694 1,694
1900000 Total 3,438 173 0 1,570 1,694 0
1901000 ACCUM DEF INC TAX 286945 DTA 715.295 RL-OR Fly Ash OTHER 159 159
1901000 ACCUM DEF INC TAX 286952 DTA 715.296 RL-Fly Ash-WA OTHER 836 836
1901000 IACCUM DEF INC TAX 287045 DTA 610.155 RL-WA-Plant Closure Cost WA 1,000 1,000
1901000 ACCUM DEF INC TAX 287047 DTA 610.150 RL-Brid er Ace De&Reclm-OR OR 2,683 2,683
1901000 ACCUM DEF INC TAX 287048 DTA 705.425 RL-Brid er Accel De r-WA WA 1,880 1,88o
1901000 ACCUM DEF INC TAX 287049 DTA 705.352 RL-Klamath Dams Removal-CA CA 64 64
1901000 ACCUM DEF INC TAX 287055 DTA 705.344 RL-Income Tax Deferral-WA OTHER 1,446 1,446
1901000 ACCUM DEF INC TAX 287056 DTA 705.345 RL-Income Tax Deferral-WY OTHER 208 208
1901000 ACCUM DEF INC TAX 287080 DTA 910.241 PMI Legal Reserve SE 3,302 46 853 236 520 1,452 195 1
1901000 ACCUM DEF INC TAX 287111 DTA 705.287 RL-Prot PP&E EDIT-CA CA 7,305 7,305
1901000 ACCUM DEF INC TAX 287112 DTA 705.288 RL-Prot PP&E EDIT-ID IDU 18,673 18,673
1901000 ACCUM DEF INC TAX 287113 DTA 705.289 RL-Prot PP&E EDIT-OR OR 81,175 81,175
1901000 ACCUM DEF INC TAX 287114 DTA 705.290 RL-Prot PP&E EDIT-WA WA 16,860 16,860
1901000 ACCUM DEF INC TAX 287115 DTA 705.291 RL-Prot PP&E EDIT-WY WYP 46,079 46,079
1901000 ACCUM DEF INC TAX 287116 DTA 705.292 RL-Prot PP&E EDIT-UT UT 144,797 144,797
1901000 ACCUM DEF INC TAX 287121 DTA 705.294 RL-NonProt PP&E EDIT-CA CA 0 (o)
1901000 ACCUM DEF INC TAX 287124 DTA 705.296 RL-NonProt PP&E EDIT-WA WA 2,578 2,578
1901000 ACCUM DEF INC TAX 287125 DTA 705.297 RL-NonProt PP&E EDIT-WY WYP 1,979 1,979
1901000 ACCUM DEF INC TAX 287171 DTA 415.940 RL-Steam Decomm-CA CA 183 183
1901000 ACCUM DEF INC TAX 287173 DTA 415.942 RL-Steam Decomm-WA WA 2,633 2,633
1901000 ACCUM DEF INC TAX 287174 DTA 705.410 RL-Cholla Decomm-CA CA 4 (a)
1901000 ACCUM DEF INC TAX 287175 DTA 705.411 RL-Cholla Decomm-ID IDU 535 535
1901000 ACCUM DEF INC TAX 287176 DTA 705.412 RL-Cholla Decomm-OR OR 1,684 1,684
1901000 ACCUM DEF INC TAX 287177 DTA 705.413 RL-Cholla Decomm-UT UT 4,057 4,057
1901000 ACCUM DEF INC TAX 287178 DTA 705.414 RL-Cholla Decomm-WY WYP 57 57
1901000 ACCUM DEF INC TAX 287191 DTA 705.280 RL Excess Def Inc Taxes CA CA 0 0
1901000 ACCUM DEF INC TAX 287195 DTA 705.284 RL Excess Def Inc Taxes WA WA 130 130
1901000 ACCUM DEF INC TAX 287198 DTA 320.279 FAS 158 Post-Retirement SO 10,191 258 2,851 761 1,319 4,457 544 2
1901000 ACCUM DEF INC TAX 287199 DTA 220.101 Bad Debt BADDEB 41 (2) (18) (7) (2) (1o) (1)
1901000 ACCUM DEF INC TAX 287200 DTA 705.267 RL-WA Decoup Mach OTHER 2,054 2,054
1901000 ACCUM DEF INC TAX 287209 DTA 705.266 RL-Energy Savings Assist-CA OTHER 86 86
1901000 ACCUM DEF INC TAX 287211 DTA 425.226-Deferred Revenue Other OTHER 348 348
1901000 ACCUM DEF INC TAX 287212 DTA 705.245-RL-OR Dir Acc 5 yr Opt Out OTHER 879 879
1901000 ACCUM DEF INC TAX 287214 DTA 910.245-Contra Rec Joint Owners SO 11 o 3 1 1 5 1 0
1901000 ACCUM DEF INC TAX 287216 DTA 605.715 Trapper Mine Contract Oblig SE 2,458 34 635 176 387 1,o81 145 1
1901000 ACCUM DEF INC TAX 287219 DTA 715.810 Chehalis Mitigation Oblig SG 58 1 16 4 8 26 3 o
1901000 ACCUM DEF INC TAX 287220 DTA 720.560 Pension Liab UMWA Withdraw SE 28,304 395 7,313 2,021 4,454 12,441 1,670 7
1901000 ACCUM DEF INC TAX 287225 DTA 605.103 ARO/Re Diff-Trojan-WA WA 48 48
1901000 ACCUM DEF INC TAX 287233 DTA 705.515 RL OR Def NPC-Noncurrent OTHER 0 (o)
1901000 ACCUM DEF INC TAX 287237 DTA 705.755 RL-NONCURRENT RECLASS-OTHER OTHER 18 18
1901000 ACCUM DEF INC TAX 287238 DTA 705.420 RL-CA GHG Allowance Rev OTHER 2,461 2,461
1901000 ACCUM DEF INC TAX 287252 DTA 705.263 Reg Lia-Sale of REC's-WA OTHER 47 47
1901000 ACCUM DEF INC TAX 287253 DTA 705.400 Reg Lia-OR In'&Dam Reser OR 640 640
1901000 ACCUM DEF INC TAX 287254 DTA 705.450 Reg Lia-CA Property Ins Re CA 638 (638)
1901000 ACCUM DEF INC TAX 287256 DTA 705.452 Re Lia-WA Pro a Ins Re WA 95 (95)
1901000 ACCUM DEF INC TAX 287257 DTA 705.453 Reg Lia-ID Property Ins Re IDU 220 220
1901000 ACCUM DEF INC TAX 287258 DTA 705.454 Reg Lia-UT Property Ins Re UT 545 (545)
1901000 ACCUM DEF INC TAX 287259 DTA 705.455 Reg Lia-WY Property Ins Re WYP 2 (2)
1901000 ACCUM DEF INC TAX 287270 Valuation Allowance for DTA SO 12,760 (323) (3,569) (952) (1,652) (5,581) (681) (2)
1901000 ACCUM DEF INC TAX 287271 DTA 705.336 RL-Sale of RECs-UT OTHER 522 522
1901000 ACCUM DEF INC TAX 287272 DTA 705.337 RL-Sale of RECs-WY OTHER 43 43
1901000 ACCUM DEF INC TAX 287274 DTA 705.261 Reg Liab-Sale of RECs-OR OTHER 72 72
1901000 ACCUM DEF INC TAX 287281 DTA-CA AMT CREDIT OTHER 275 275
1901000 ACCUM DEF INC TAX 287298 DTA 205.210 ERC Impairment Reserve SE 502 7 130 36 79 221 30 0
1901000 ACCUM DEF INC TAX 287299 DTA 705.265 Reg Liab-OR Energy Conservat OTHER 1,461 1,461
1901000 ACCUM DEF INC TAX 287302 DTA-610.114 PMI EITF 04-06 PRE STRIPPING ISE 1 470 i 7 121 34 74 207 28 0
1901000 ACCUM DEF INC TAX 287304 DTA 610.146 OR REG ASSET/LIAB CONS JOR 118 (118)

Rocky Mountain Power
Exhibit No.48 Page 298 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Balance(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Prima Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1901000 JACCUM DEF INC TAX 287324 DTA 720.200 Deferred Comp.Accrual-Cas SO 1,668 42 467 125 216 729 89 o
1901000 JACCUM DEF INC TAX 287326 DTA 720.500 Severance Accrual-Cash Ba SO 618 16 173 46 8o 270 33 o
1901000 ACCUM DEF INC TAX 287327 DTA 720.300 Pension/Retirement Accrual- SO 246 6 69 18 32 1o8 13 0
1901000 ACCUM DEF INC TAX 287332 DTA 505.600 Vacation Accrual-Cash Basis SO 7,857 199 2,198 587 1,017 3,437 419 1
1901000 ACCUM DEF INC TAX 287337 DTA 715.105 MCI F.O.G.WIRE LEASE SG 32 0 9 2 4 14 2 o
1901000 ACCUM DEF INC TAX 287338 DTA415.110 Def Reg Asset-Transmission Sr SG 1,071 16 290 82 iso 475 58 o
1901000 ACCUM DEF INC TAX 287340 DTA 220.100 Bad Debts Allowance-Cash B BADDEB 7,674 439 3,439 1,395 371 1,916 113
1901000 ACCUM DEF INC TAX 287341 DTA 910.530 Injuries&Damages Accrual- SO 429,299 1o,862 12o,o90 32,046 55,569 187,765 22,896 72
1901000 ACCUM DEF INC TAX 287370 DTA 425.215 Unearned Joint Use Pole Cont SNPD 1 1,083 59 293 66 99 512 54
1901000 ACCUM DEF INC TAX 287371 DTA 930.100 Oregon BETC Credits SG 0 o o o o o o o
1901000 ACCUM DEF INC TAX 287389 DTA 610.145 RL-DSM OTHER 198 198
1901000 ACCUM DEF INC TAX 287415 DTA 205.200 M&S INV SNPD 387 21 105 24 35 183 19
1901000 ACCUM DEF INC TAX 287417 DTA 605.710 ACCRUED FINAL RECLAMATION OTHER 457 457
1901000 ACCUM DEF INC TAX 287430 DTA 505.125 Accrued Royalties SE 3,970 55 1,026 283 625 1,745 234 1
1901000 ACCUM DEF INC TAX 287437 DTA Net Operating Loss Ca orwrd-State SO 81,490 2,062 22,795 6,083 10,548 35,642 4,346 14
1901000 ACCUM DEF INC TAX 287441 DTA 605.100 Trojan Decom Cost-Regulatory TROJD 1,124 16 302 85 161 497 62 o
1901000 ACCUM DEF INC TAX 287449 DTA Federal Detriment of State NOL SO 17,140 (434) (4,795) (1,279) (2,219) (7,496) (914) (3)
1901000 ACCUM DEF INC TAX 287473 DTA 705.270 Reg Liab OTHER 426 426
1901000 ACCUM DEF INC TAX 287474 DTA 705.271 Reg Liab OTHER 132 132
1901000 ACCUM DEF INC TAX 287475 DTA 705.272 Reg Liab OTHER 46 46
1901000 ACCUM DEF INC TAX 287476 DTA 705.273 Reg Liab OTHER 1,575 1,575
1901000 ACCUM DEF INC TAX 287477 DTA 705.274 Reg Liab OTHER 52 52
1901000 ACCUM DEF INC TAX 287478 DTA 705.275 Reg Liab OTHER 151 151
1901000 ACCUM DEF INC TAX 287482 DTA 205.025 PMI Fuel Cost Adjustment SE 1,745 24 451 125 275 767 103 0
1901000 ACCUM DEF INC TAX 287486 DTA 415.926 RL-Depreciation Decrease-OR OTHER 0 (o)
1901000 ACCUM DEF INC TAX 287681 DTL 920.110 BRIDGER EXTRACTION TAXES PAY SE 782 11 202 56 123 344 46 o
1901000 ACCUM DEF INC TAX 287706 DTL 610.100 COAL MINE DEVT PMI SE 506 (7) (131) (36) (so) (222) (30) (o)
1901000 ACCUM DEF INC TAX 287720 DTL 610.100 PMI DEV'T COST AMORT SE 72 1 19 5 11 32 4 o
1901000 ACCUM DEF INC TAX 287722 DTL 505.510 PMI VAC ACCRUAL SE 99 1 26 7 16 44 6 o
1901000 ACCUM DEF INC TAX 287723 DTL 205.411 PMI SEC.263A SE 332 5 86 24 52 146 20 o
1901000 ACCUM DEF INC TAX 287726 DTL PMI PP&E SE 6,693 (94) (1,729) (478) (1,053) (2,942) (395) (2)
1901000 ACCUM DEF INC TAX 287735 DTL 910.905 PMI COST DEPLETION SE 142 (z) (37) (to) (22) (63) (6) (o)
1901000 ACCUM DEF INC TAX 287840 DTL 415.410 RA Energy West Mining SE 8,670 (121) (2,240) (619) (1,364) (3,812) (512) (2)
1901000 ACCUM DEF INC TAX 287937 DTA 505.601 PMI-Sick Leave Accrual SE 3 o 1 o 1 1 o o
1901000 ACCUM DEF INC TAX 287938 DTA 205.205 Inventory Reserve-PMI SE 0 o o o o o o o
1901000 ACCUM DEF INC TAX 287970 DTL 415.815 Insurance Rec Accruals SO 91,278 (2,309) (25,534) (6,814) (11,815) (39,923) (4,868) (15)
1901000 Total 795,433 18,202 211,973 59,165 106,135 342,777 43152 75 13,955
7811000 AC DEF TAX-ACCL AM 287960 DTL 105.128 Accel De r Pollution Cntrl F SG 122,978 (1,814) (33,320) (9,368) (17,282) (54,507) (6,658) (30)
2811000 Total (122,978) (1,814) (33,320) (9,368) (17,282) (54,507) (6,658) 30
2820000 AC DEF INCTX-PROPT 287704 DTL 105.143/165 Basis Diff-Intangibles SNP 303 (8) (83) (22) (39) (136) (16) (o)
2820000 Total 303 8 83 22 39 136 16 0
2821000 AC DEF TAX-UTILITY 286605 DTL 105.136 PP&E DITBAL 384 (8) (95) (28) (53) (178) (zz) (o)
2821000 AC DEF TAX-UTILITY 287071 DTL 105.270-Inc Tax Prop Flowthru-CA CA 3,900 (3,900)
2821000 AC DEF TAX-UTILITY 287072 DTL 105.271-Inc Tax Prop Flowthru-ID IDU 1,699 (1,699)
2821000 AC DEF TAX-UTILITY 287073 DTL 105.272-Inc Tax Prop Flowthru-OR OR 12,933 12,933
2821000 AC DEF TAX-UTILITY 287074 DTL 105.273-Inc Tax Prop Flowthru-UT UT 54,680 54,680
2821000 AC DEF TAX-UTILITY 287075 DTL 105.274-Inc Tax Prop Flowthru-WA WA 927 (927)
2821000 AC DEF TAX-UTILITY 287076 DTL 105.275-Inc Tax Prop Flowthru-WY WYP 17,626 (17,626)
2821000 AC DEF TAX-UTILITY 287221 DTA 415.933 RL Contra-Carbon Decomm-ID IDU 1,066 1,066
2821000 AC DEF TAX-UTILITY 287222 DTA 415.934 RL Contra-Carbon Decomm-UT UT 12,579 12,579
2821000 AC DEF TAX-UTILITY 287223 DTA 415.935 RL Contra-Carbon Decomm-WY WYP 3,484 3,484
2821000 AC DEF TAX-UTILITY 287605 DTL PP&E Powertax DITBAL 3,042,194 (60,673) (751,672) (224,860) (418,027) (1,414,247) (172,545) (967)
2821000 AC DEF TAX-UTILITY 287607 DTL PMI PP&E SE 1,355 (19) (350) (97) (213) (596) (8o) (o)
2821000 AC DEF TAX-UTILITY 287766 DTL 610.100N Amort SO 0 (o) (o) (o) (o) (o) (o) (o)
2821000 AC DEF TAX-UTILITY 287771 DTL 110.205 SRC tax depletion SE 53 1 14 4 8 23 3 0
2821000 AC DEF TAX-UTILITY 287928 DTL 425.310 Hydro Relicensing Obligation OTHER 2,370 (2,370)
2821000 Total 2 985 660 (64,599) (739,170) (225.908) (432,427) 1 347 739 (173,277) 968 (2,370)
2831000 AC DEF IN TX UTIL 286887 DTL 320.286 RA-Pension Settlement-OR OTHER 2,572 (2,572)
2831000 AC DEF IN TX UTIL 286888 DTL 320.287 RA-Pension Settlement-UT OTHER 495 (4 5)
2831000 AC DEF IN TX UTIL 286889 DTL 320.288 RA-Pension Settlement-WY WYU 1,188 (1,188)
2831000 JAC DEF IN TX UTIL 286890 DTL 415.100 RA-Equity Adv Group-WA JOTHER 310 (310)
2831000 JAC DEF IN TX UTIL 1286891 IDTL 415.943-RA-COV19 Bill Assist Pr-OR JOTHER 2,400 (2,400)

Rocky Mountain Power
Exhibit No.48 Page 299 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Balance(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Prima Account Secondary Account Alloe Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2831000 JAC DEF IN TX UTIL 286892 DTL 415.944-RA-COV19 Bill Assist Pr-WA OTHER 763 (763)
2831000 JAC DEF IN TX UTIL 286893 DTL 415.755 RA-WA-Ma'Mtc Exp-Colstrip WA 64 (64)
2831000 AC DEF IN TX UTIL 286894 JDTL 415.261 RA-Wildland Fire Protect-UT OTHER 818 (818)
2831000 AC DEF IN TX UTIL 286895 DTL 415.262 RA-Wildfire Mitigation-OR OTHER 17,214 (17,214)
2831000 AC DEF IN TX UTIL 286896 DTL 415.734 RA-Cholla Unrec Plant-CA CA 829 (829)
2831000 AC DEF IN TX UTIL 286898 DTL 415.736 RA-Cholla Unrec Plant-WY WYP 7,962 (7,962)
2831000 AC DEF IN TX UTIL 286901 DTL 415.938 RA-Carbon Plt Dec/Inv-CA CA 0 0
2831000 AC DEF IN TX UTIL 286908 DTL 210.201 Property Tax GPS 3,392 (86) (949) (253) (439) (1,483) (181) (1)
2831000 AC DEF IN TX UTIL 286909 DTL 720.815 Post-Retirement Asset SO 12,863 (325) (3,598) (96o) (1,665) (5,626) (686) (2)
2831000 AC DEF IN TX UTIL 286910 DTL 415.200 RA-OR Transp Elect PilotP m OTHER 351 351
2831000 AC DEF IN TX UTIL 286911 DTL 416.430-RA-Transp Elect Pilot-CA OTHER 60 60
2831000 AC DEF IN TX UTIL 286912 IDTL 415.431-RA-Transp Elect Pilot-WA OTHER 248 (248)
2831000 AC DEF IN TX UTIL 286913 DTL 415.720 RA-OR Community Solar OTHER 709 (709)
2831000 AC DEF IN TX UTIL 286917 DTL 415.260 RA-Fire Risk Mitigation-CA OTHER 9,620 (9,620)
2831000 AC DEF IN TX UTIL 286918 DTL 210.175-Prepaid-FSA O&M-East SG 273 (4) (74) (21) (38) (121) (15) (o)
2831000 AC DEF IN TX UTIL 286919 DTL 210.170-Prepaid-FSA O&M-West SG 69 (1) (19) (5) (1o) (31) (4) (o)
2831000 AC DEF IN TX UTIL 286925 DTL 415.728 Contra RA-Cholla U4-OR OTHER 127 (127)
2831000 AC DEF IN TX UTIL 286926 DTL 415.729 Contra RA-Cholla U4-UT UT 265 265
2831000 AC DEF IN TX UTIL 286926 DTL 415.833 RA-Pension Settlement-CA OTHER 319 (319)
2831000 AC DEF IN TX UTIL 286929 DTL 415.841 RA-Emerg Svc Pr ms-BS-CA OTHER 56 56
2831000 AC DEF IN TX UTIL 286930 DTL 415.426-RA-2020 GRC-AMI Meter-OR OTHER 1,917 (1,917)
2831000 AC DEF IN TX UTIL 286933 DTL 415.645 RA-Oregon OCAT Expense Def OTHER 37 37
2831000 AC DEF IN TX UTIL 286935 DTL 415.251 RA-LowCarbon Enrgy Stnds-WY OTHER 230 230
2831000 AC DEF IN TX UTIL 286936 DTL 415.255 RA-Wind Test Enrgy Def-WY WYU 51 (51)
2831000 AC DEF IN TX UTIL 286937 DTL 415.270 RA-ElectricVehChr Infra-UT OTHER 954 954
2831000 AC DEF IN TX UTIL 286938 DTL 415.646 Reg Asset-OR Metro BIT OTHER 0 (0)
2831000 AC DEF IN TX UTIL 286941 DTL 415.440 RA-Low Income Bill Disc-OR OTHER 1,835 (1,835)
2831000 AC DEF IN TX UTIL 286942 DTL 415.441 RA-Utility Community AG-OR OTHER 15 (15)
2831000 AC DEF IN TX UTIL 286943 DTL 415.263 RA-Wildfire Dama edAsset-OR OR 428 (428)
2831000 AC DEF IN TX UTIL 286944 DTL 415.252-RA-Distrib System Plan-OR OTHER 543 (543)
2831000 AC DEF IN TX UTIL 286946 DTL 415.264 RA-OR TB Flats OTHER 880 (88o)
2831000 AC DEF IN TX UTIL 286948 DTL 415.681 Def Intervenor Funding-WA OTHER 74 (74)
2831000 AC DEF IN TX UTIL 286949 DTL 415.305 RA-Cedar Springs II-OR OTHER 37 (37)
2831000 AC DEF IN TX UTIL 286951 DTL 415.533 RA-GRC Memo Account-CA CA 4,060 (4,060)
2831000 AC DEF IN TX UTIL 287070 DTL 416.445 RA-Klamath Unrec Plant SG 1,163 (17) (315) (89) (163) (516) (63) (o)
2831000 AC DEF IN TX UTIL 287569 DTL 720.800 FAS 158 Pension Liability SO 15,973 (404) (4,468) (1,192) (2,067) (6,986) (852) (3)
2831000 AC DEF IN TX UTIL 287570 IDTL 415.701 CA Deferred Intervenor Fundi OTHER 103 (103)
2831000 AC DEF IN TX UTIL 287571 DTL 415.702 Reg Asset-Lake Side Liq.Dam WYU 160 (160)
2831000 AC DEF IN TX UTIL 287576 DTL 430.110 REG ASSET RECLASS OTHER 198 (198)
2831000 AC DEF IN TX UTIL 287590 DTL 415.840 Reg Asset-Deferred OR Ind OTHER 31 (31)
2831000 AC DEF IN TX UTIL 287591 DTL 415.301 Environmental Clean-up Accrl WA 1,033 1,033
2831000 AC DEF IN TX UTIL 287593 DTL 415.874 Deferred Net Power Costs-WY OTHER 37,087 (37,087)
2831000 AC DEF IN TX UTIL 287596 DTL 415.892 Deferred Net Power Costs-I OTHER 17,392 (17,392)
2831000 AC DEF IN TX UTIL 287597 DTL 415.703 Goodnoe Hills Liquidation Da WYP 52 (52)
2831000 AC DEF IN TX UTIL 287601 DTL 415.677 RA Pref Stock Redemption WA OTHER 1 (1)
2831000 AC DEF IN TX UTIL 287614 DTL 430.100 Weatherization OTHER 60,105 (60,105)
2831000 AC DEF IN TX UTIL 287634 DTL 415.300 Environmental Clean-up Accru s0 35,270 (892) (9,866) (2,633) (4,565) (15,426) (1,881) (6)
2831000 AC DEF IN TX UTIL 287640 DTL 415.680 Deferred Intervener Funding OTHER 661 (661)
2831000 AC DEF IN TX UTIL 287647 DTL 425.100 IDAHO DEFERRED REGULATORY EX IDU 10 (to)
2831000 AC DEF IN TX UTIL 287661 DTL 425.360 Hermiston Swap SG 531 (8) (144) (40) (75) (235) (29) (o)
2831000 AC DEF IN TX UTIL 287662 DTL 210.100 Prepaid Taxes-OR PUC OR 373 (373)
2831000 AC DEF IN TX UTIL 287664 DTL 210.120 Prepaid Taxes-UT PUC UT 849 (849)
2831000 AC DEF IN TX UTIL 287665 DTL 210.130 Prepaid Taxes-ID PUC IDU 77 (77)
2831000 AC DEF IN TX UTIL 287669 DTL 210.180 PRE MEM SO 545 (14) (152) (41) (71) (238) (29) (o)
2831000 AC DEF IN TX UTIL 287675 DTL 740.100 Post Merger Loss-Reacq Debt SNP 491 (13) (134) (35) (63) (221) (26) (o)
2831000 AC DEF IN TX UTIL 287685 DTL 425.380 Idaho Customer Balancing Ace OTHER 330 (330)
2831000 AC DEF IN TX UTIL 287708 DTL 210.200 PREPAID PROPERTY TAXES GPS 6,470 (164) (1,810) (483) (838) (2,830) (345) (1)
2831000 AC DEF IN TX UTIL 287738 DTL 320.270 Reg Asset FAS 158 Pension s0 62,952 (1,593) (17,610) (4,699) (8,148) (27,534) (3,357) (to)
2831000 JAC DEF IN TX UTIL 287747 DTL 706.240 CA Energy Program OTHER 152 (152)
2831000 AC DEF IN TX UTIL 287770 DTL 120.205 TRAPPER MINE-EQUITY EARNINGS OTHER 919 (919)
2831000 AC DEF IN TX UTIL 287781 DTL 415.870 Def CA OTHER 4,710 (4,710)
2831000 JAC DEF IN TX UTIL 287840 DTL 415.410 RA Energy West Mining SE 39,417 (551) (10,184) (2,815) (6,203) (17,329) (2,326) (9)
2831000 JAC DEF IN TX UTIL 287841 DTL 415.411 Contra RA DeerCreekAband CA CA 316 316

Rocky Mountain Power
Exhibit No.48 Page 300 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
ROCKY MOUNTAIN
POWER.
Deferred Income Tax Balance(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Prima Account Secondary Account Alloe Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2831000 JAC DEF IN TX UTIL 287842 JDTL 415.412 Contra RA DeerCreekAband ID IDU 235 235
2831000 JAC DEF IN TX UTIL 287843 IDTL 415.413 Contra RA DeerCreekAband OR OR 151 151
2831000 AC DEF IN TX UTIL 287845 JDTL 415.415 Contra RA DeerCreekAband WA WA 1,053 1,053
2831000 AC DEF IN TX UTIL 287846 DTL 415.416 Contra RA DeerCreekAband WY WYU 891 891
2831000 AC DEF IN TX UTIL 287848 DTL 320.281 RA Post-Ret Settlement Loss SO 43 (1) (12) (3) (6) (19) (2) (o)
2831000 AC DEF IN TX UTIL 287849 DTL 415.424 Contra RA DeerCreekAband SE 14,149 198 3,656 1,o10 2,227 6,220 835 3
2831000 AC DEF IN TX UTIL 287850 DTL 415.425 Contra RA UMWA Pension OTHER 1,168 1,168
2831000 AC DEF IN TX UTIL 287855 DTL 415.421 Contra RA UMWA Pension WA OTHER 1,991 1,991
2831000 AC DEF IN TX UTIL 287858 DTL 415.676 RA Pref Stock Redemption-WY OTHER 1 (1)
2831000 AC DEF IN TX UTIL 287860 DTL 415.855 Reg Asset-CA-Jan10 Storm Cos OTHER 5,108 (5,109)
2831000 AC DEF IN TX UTIL 287861 DTL 415.857 Reg Asset-ID-Def Overburden OTHER 98 (98)
2831000 AC DEF IN TX UTIL 287868 DTL 415.858 Reg Asset-WY-Def Overburden WYP 240 (240)
2831000 AC DEF IN TX UTIL 287871 DTL 415.866 Reg Asset-OR Solar Feed-In T OTHER 794 (794)
2831000 AC DEF IN TX UTIL 287882 DTL 415.876 Deferred Net Power Costs-OR OTHER 64,841 (64,841)
2831000 AC DEF IN TX UTIL 287887 DTL 415.881 Def of Excess RECs UT OTHER 365 (365)
2831000 AC DEF IN TX UTIL 287888 DTL 415.882 Def of Excess RECs WA OTHER 0 0
2831000 AC DEF IN TX UTIL 287889 DTL 415.883 Def of Excess RECs WY OTHER 219 (219)
2831000 AC DEF IN TX UTIL 287896 DTL 415.875 Def Net Power Cost-UT OTHER 113,384 (113,384)
2831000 AC DEF IN TX UTIL 287899 DTL 415.878 RA-UT Lig Damages UT 86 (86)
2831000 AC DEF IN TX UTIL 287903 DTL 415.879 RA-Liq Damages N2-WY WYP 14 (14)
2831000 AC DEF IN TX UTIL 287906 DTL 415.863 RA-UT Subscriber Solar Prog UT 453 (453)
2831000 AC DEF IN TX UTIL 287907 DTL 210.185-Prepaid Aircraft Maint Cost SG 41 (1) (11) (3) (6) (18) (2) (0)
2831000 AC DEF IN TX UTIL 287908 DTL 210.190-Prepaid Water Rights SG 137 (2) (37) (1o) (19) (61) (7) (o)
2831000 AC DEF IN TX UTIL 287917 DTL 705.451-RL-OR Property Ins Res OR 6,921 (6,921)
2831000 AC DEF IN TX UTIL 287919 DTL 425.105 RA-OR Asset Sale Gain GB-NC OTHER 455 (455)
2831000 AC DEF IN TX UTIL 287935 DTL 415.936 RA-Carbon Pit Decom/Inv SG 104 (2) (28) (8) (15) (46) (6) (0)
2831000 AC DEF IN TX UTIL 287939 DTL 415.115 RA-UT STEP Pilot Program OTHER 157 (157)
2831000 AC DEF IN TX UTIL 287942 DTL 430.112 Reg Asset-Other-Balance OTHER 6,309 (6,309)
2831000 AC DEF IN TX UTIL 287971 DTL 415.868 RA UT Solar Incentive Prog OTHER 36 (36)
2831000 AC DEF IN TX UTIL 287975 DTL 415.655 RA-CA GHG Allowances OTHER 1,538 (1,538)
2831000 AC DEF IN TX UTIL 287977 DTL 415.885 RA-NONCURRENT RECLASS-OTHER OTHER 18 (18)
2831000 AC DEF IN TX UTIL 287978 DTL 415.906 RA OR RECs in Rate-NC OTHER 36 (36)
2831000 AC DEF IN TX UTIL 287981 DTL 415.920 RA-Depreciation Increase-ID IDU 1,714 (1,714)
2831000 AC DEF IN TX UTIL 287982 DTL 415.921 RA-Depreciation Increase-UT UT 236 (236)
2831000 AC DEF IN TX UTIL 287983 DTL 415.922 RA-Depreciation Increase-WY WYP 815 (815)
2831000 AC DEF N TX UTIL 1287985 DTL 415.924 RA-Carbon Unrec Plant-UT UT 3,644 (3,644)
2831000 JAC DEF IN TX UTIL 287996 DTL 415.675 RA Pref Stock Redemption-UT OTHER 4 (4)
2831000 JAC DEF IN TX UTIL 1287997 1 DTL 415.862 RA-CA Mobile Home Park Conv OTHER 47 - (47)
2831000 Total (543,012) 8,452 53,327 (10,258) (31.755111 (77.503) (10,542) 29 351 145
Grand Total 2 853 082 56,497 613,926 (194,821) (373,674) 1 137 108 (147,341) 952 339 560

Rocky Mountain Power
Exhibit No.48 Page 301 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
INROCKY MOUNTAIN
POWER®
A DIVISION OF PACIFICORP
Investment Tax Credit Balance(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2551000 ACC DEF ITC-FED 285620 Accum Def ITC-Solar Arrays-2013 SG (97) (1) (26) (7) (14) (43) (5) (0) -
2551000 ACC DEF ITC-FED 285621 Accum Def ITC-Solar Arrays-2014 SG (67) (1) (18) (5) (9) (30) (4) (0) -
2551000 ACC DEF ITC-FED 285622 Accum Def ITC-Solar Battery UT (1,137) - - - - (1,137) - - -
2551000 ACC DEF ITC-FED 285623 Accum Def ITC-Solar Facility UT (864) - - - - (864) - - -
2551000 Total (2,165) (2) (44) (12) (23) (2,074) (9) (0) -
2552000 ACC DEF ITC-IDAHO 285612 Acc Def Idaho ITC-ID situs ATL IDU (17) - - - - - (17) - -
2552000 Total (17) (17- - - - - ) - -
Grand Total i 1 (2,181) (2) (44) (12) (23) (2,074) (26) (0) -

Rocky Mountain Power
Exhibit No.48 Page 302 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
B20 . CUSTOMER
ADVANCES

Rocky Mountain Power
Exhibit No.48 Page 303 of 303
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
NWAROCKY MOUNTAIN
POWER.
Customer Advances(Actuals)
Year End:12/2023
Allocation Method-Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2520000 ICUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects OR 68,444 - (68,444)
2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects SG 62,763 (926) (17,005) (4,781) (8,820) (27,818) (3,398) (15)
2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects UT 249 - (249) - -
2520000 CUST ADV CONSTRUCT 210553 Transmission Payments Received-Capital SG 7,480 (110) (2,027) (570) (1,051) (3,315) (405) (2)
2520000 CUST ADV CONSTRUCT 210556 NET METER FEES-REFUNDABLE UT 21 - - (21) - -
2520000 CUST ADV CONSTRUCT 210556 NET METER FEES-REFUNDABLE WA 7 (7) - -
2520000 CUST ADV CONSTRUCT 1285460 Transm Intercon Deposits-w/3rd Party ISG 106,447 (1,5702 (28,841) (8,109) (14,959) (47,180) (5,763) (26)
2520000 Total 245 411 2 606 116 316 13 467 24,830 78,583 9,565 43
Grand Total 245,411 2,606 116,316 13,467 24,830 78,583 9,565 43

REDACTED
Case No. PAC-E-24-04
Exhibit No. 49
Witness : Shelley E . McCoy
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
REDACTED
Exhibit Accompanying Direct Testimony of Shelley E. McCoy
CONF Pages - Test Period Results of Operations - 12 ME
December 2024
May 2024

Rocky Mountain Power
Exhibit No.49 Page 1 of 2
Case No. PAC-E-24-04
Rocky Mountain Power Witness:Shelley E.McCoy
Idaho General Rate Case-December 2024
Escalation of Regular,Overtime,and Premium Labor
(Figures are in thousands)
Confidential
Labor 12 Months Ended December2023
Account Desc. Jan-23 Feb-23 Mar-23 A r-23 Ma -23 Jun-23 Jul-23 Au -23 Se -23 Oct-23 Nov-23 Dec-23 Total
Regular Ordinary Time 37,502 36,116 42,098 36,205 41,197 40,348 38,300 42,037 38,855 40,137 41,887 39,086 473,768 Ref.4.2.2
Overtime 9,307 6,319 7,655 7,003 7,419 7,734 7,697 9,879 8,998 7,412 6,725 7,489 93,637 Ref.4.2.2
Premium Pay 1,261 880 1,095 983 1,133 1,136 1,426 1,636 1,179 1,090 828 868 13,516 Ref.4.2.2
Grand Total 48,070 43,315 50,847 44,191 49,749 49,218 47,423 53,551 49,032 48,639 49,440 47,444 580,921 Ref.4.2.2
Labor 12 Months Ended December2023
Group
Code Labor Group Jan-23 Feb-23 Mar-23 A r-23 Ma -23 Jun-23 Jul-23 Au -23 Se -23 Oct-23 Nov-23 Dec-23 Total
2 Officer/Exempt 16,637 16,353 19,892 16,218 18,759 18,880 17,285 19,125 18,324 18,564 19,535 18,127 217,701
3 IBEW 125 4,251 3,893 4,189 3,750 4,403 4,365 4,270 4,996 4,318 4,098 4,378 4,070 50,980
4 IBEW 659 5,985 4,125 4,665 4,306 4,836 4,831 4,536 6,399 5,261 4,329 4,671 4,250 58,194
5 UWUA 197 372 206 220 179 216 220 250 236 230 253 213 222 2,818
8 UWUA 127 4,098 3,798 4,209 4,343 4,251 4,263 4,045 4,397 3,991 4,487 4,332 4,370 50,584
9 IBEW 57 WY 67 60 70 68 79 80 79 91 66 78 77 70 885
11 IBEW 57 PD 10,900 9,264 11,156 9,873 11,297 10,690 11,348 12,191 10,688 10,643 10,361 10,227 128,639
g
IBEW 57 PS 3,563 3,612 4,238 3,491 3,722 3,704 3,539 3,908 4,057 3,905 3,570 3,860 45,170
PCCCon-Exem t 482 425 432 420 449 443 438 475 467 431 493 470 5,425IBEW 57 CT 368 348 372 325 377 358 354 375 331 544 418 426 4,594
IBEW 77 138 137 129 130 117 131 126 114 133 123 149 147 1,572
Non-Exem t 1,207 1,093 1,275 1,087 1,243 1,254 1,155 1,245 1,166 1,185 1,244 1,204 14,358
al 48,070 43,315 50,847 44,191 49,749 49,218 47,423 53,551 49,032 48,639 49,440 47,444 580,921
Annualization Increase
Group
Code Labor Group Jan-23 Feb-23 Mar-23 A r-23 Ma -23 Jun-23 Jul-23 Au -23 Se -23 Oct-23 Nov-23 Dec-23
2 Officer/Exempt 3.54% (1)
3 IBEW 125 4.50% (1)
4 IBEW 659 2.00% (1)
5 UWUA 197 4.50% (1)
8 UWUA 127 2.25% (1)
9 IBEW 57 WY 4.00% (1)
11 IBEW 57 PD 4.00% (1)
12 IBEW 57 PS 4.00% (1)
13 PCCC Non-Exempt 2.45% (1)
15 IBEW 57 CT 4.00% (1)
16 IBEW 77 2.00% (1)
18 Non-Exempt 3.17% (1)
Annualized Labor December 2023
Group
Code Labor Group Jan-23 Feb-23 Mar-23 A r-23 Ma -23 Jun-23 Jul-23 Au -23 Se -23 Oct-23 Nov-23 Dec-23 Total
2 Officer/Exempt 16,637 16,353 19,892 16,218 18,759 18,880 17,285 19,125 18,324 18,564 19,535 18,127 217,701
3 IBEW 125 4,443 3,893 4,189 3,750 4,403 4,365 4,270 4,996 4,318 4,098 4,378 4,070 51,172
4 IBEW 659 6,105 4,208 4,758 4,392 4,836 4,831 4,536 6,399 5,261 4,329 4,671 4,250 58,575
5 UWUA 197 389 215 230 187 226 220 250 236 230 253 213 222 2,872
8 UWUA 127 4,190 3,884 4,304 4,441 4,347 4,359 4,136 4,496 4,081 4,487 4,332 4,370 51,425
9 IBEW 57 WY 69 62 72 71 82 83 79 91 66 78 77 70 902
11 IBEW 57 PD 11,336 9,264 11,156 9,873 11,297 10,690 11,348 12,191 10,688 10,643 10,361 10,227 129,075
gGrand
IBEW 57 PS 3,706 3,612 4,238 3,491 3,722 3,704 3,539 3,908 4,057 3,905 3,570 3,860 45,312
PCCC Non-Exem t 482 425 432 420 449 443 438 475 467 431 493 470 5,425
IBEW 57 CT 382 348 372 325 377 358 354 375 331 544 418 426 4,609
IBEW 77 141 137 129 130 117 131 126 114 133 123 149 147 1,575
Non-Exempt 1,207 1,093 1,275 1,087 1,243 1,254 1,155 1,245 1,166 1,185 1,244 1,204 14,358
al 49,089 43,495 51,048 44,385 49,858 49,317 47,514 53,650 49,122 48,639 49,440 47,444 583,002 Ref.4.2.2
Page 4.2.3

Rocky Mountain Power
REDACTED Exhibit No.49 Page 2 of 2
Case No. PAC-E-24-04
Rocky Mountain Power Witness:Shelley E.McCoy
Idaho General Rate Case-December 2024
Escalation of Regular,Overtime,and Premium Labor
(Figures are in thousands)
Confidential
Pro Forma Increase to December 2024
Increases occur on the 26th of each month. For this exhibit,each increase is listed on the first day of the following month. For example,an increase that occurs on December
26,2023 is shown as effective on January 1,2024.
Group
Code Labor Group Jan-24 Feb-24 Mar-24 Apr-24 Ma -24 Jun-24 Jul-24 Au -24 Sep-24 Oct-24 Nov-24 Dec-24
2 Officer/Exempt 3.50% (3)
3 IBEW 125 (2)
4 IBEW 659 (2)
5 UWUA 197 (2)
8 UWUA 127 (2)
9 IBEW 57 WY (2)
11 IBEW 57 PD (2)
12 IBEW 57 PS (2)
13 PCCC Non-Exempt 3.50% (3)
15 IBEW 57 CT (2)
16 IBEW 77 (4)CONF
18 Non-Exempt 3.50% (3)
Pro Forma Labor December 2024
Group
Code Labor Group Jan-24 Feb-24 Mar-24 A r-24 Ma -24 Jun-24 Jul-24 Au -24 Se -24 Oct-24 Nov-24 Dec-24 Total
2 Officer/Exempt 17 220 16 926 20 589 16 786 19 416 19 541 17 890 19 795 189 19 214 2021 18 761 225 320
3 IBEW 125
4 IBEW 659
5 UWUA 197
8 UWUA 127
9 IBEW 57 WY
11 IBEW 57 PD
g
IBEW 57 PS
PCCCNon-Exem t 499 440 447 435 464 459 453 492 483 446 510 487IBEW 57 CTIBEW 77
Non-Exem t 1,249 1,1311,3191,1251,2871,291,1951,2891,2071,2261,2881,24614,86al 49,731 44,819 52,624 45,919 51,600 51,039 49,187 55,549 50,858 50,450 51,273 49,207 602,256 Ref.4.2.2
(1) Overall actual.
(2) Labor increases supported by union contracts/actual increases.
(3) Projected labor increases supported by planned targets.
(4) Increase will be contingent on the future outcome of a new contract.(CONFIDENTIAL)
Page 4.2.4

REDACTED
Case No. PAC-E-24-04
Exhibit No. 50
Witness : Shelley E . McCoy
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
REDACTED
Exhibit Accompanying Direct Testimony of Shelley E. McCoy
Property Tax Estimation
May 2024

REDACTED Rocky Mountain Power
Estimated 2024 Assessment Levels and Related Property Tax Expense Ex
XCase No. PAC-E-24-04
Witness:Shelley E.McCoy
2023 2024
Assessed Values Estimated Add Back: Remove Affect Estimated Estimated Less: refunds,misc pay Estimated
State or Actual as of Estimated as of Percent Net Property Property Tax of PY(Under) Pryor Mtn Gross Property Gross Property Property Tax PY(over)under Net Property
Tribe January 1,2023 January 1,2024 Change Taxes Capitalized or Overaccruals Savings Taxes Taxes* Capitalized accruals Taxes

Case No. PAC-E-24-04
Exhibit No. 51
Witness : Shelley E . McCoy
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Shelley E. McCoy
SCAM Base/LCAR
May 2024

Rocky Mountain Power
Exhibit No.51 Page 1 of 2
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case
ECAM Base Detail
December 2024
FERC Allocation Total Idaho
Line Category Cost Item Account Factor Company Allocated Reference
Net Power Cost
1 Sales for Resale 447 SG $ 261,942,794 $ 14,180,630 Final Aurora Study
2 Fuel Expense 501 SE 753,105,678 44,442,529 Final Aurora Study
3 Fuel Expense 503 SE 5,548,069 327,405 Final Aurora Study
Allowances' 509 SE 16,969,875 1,001,432 Final Aurora Study
4 Fuel Expense 547 SE 444,126,901 26,208,968 Final Aurora Study
5 Purchased Power 555 S - - Final Aurora Study
6 Purchased Power 555 SG 1,163,029,198 62,962,169 Final Aurora Study
7 Purchased Power 555 SE 67,871,786 4,005,273 Final Aurora Study
8 Wheeling Expense 565 SG 179,448,617 9,714,695 Final Aurora Study
9 Wheeling Expense 565 SE 14,274,189 842,353 Final Aurora Study
10 Total Net Power Costs: $ 2,382,431,518 $ 135,324,194
11
12 Reasonable Energy Price for OF Contracts 1,333,785 Exhibit 48,Page 5.1.4
13
14 Total ECAM Base: $ 2,382,431,518 $ 136,657,979
15
16 Total Sales at MWh 3,474,101 Exhibit 48,Page 3.1.2
17 ECAM Base$/MWh $ 39.34
18
19
20 REC Revenue
21 Total Allocated REC Revenues Exhibit 48,Page 3.4
22 Total REC Revenue Base: $ $ -
23
24 3,474,101 Above
25 REC Revenue Base$/MWh $ -
26
27
28 Production Tax Credits
29 Production Tax Credits 40910 SG $ (208,356,059) $ (11,279,639) Exhibit 48,Page 7.3.1
30 Tax Bump Up Factor (67,929,136) (3,677,436)
31 Total Production Tax Credits: $ (276,285,195) $ (14,957,075)
32
33 Total PTC Base: $ (276,285,195) $ (14,957,075)
34
35 Federal/State Combined Tax Rate 24.5866% Exhibit 48,Page 2.1
36 Tax Bump Up Factor=(1/(1-tax rate)) 1.3260
37 Total Sales at MWh 3,474,101 Above
38 PTC Base$/MWh $ (4.31)
1)FERC Order 898 approved a new rule effective January 1,2025 that may require the Company to record certain expenses to FERC 509.These expenses were modeled for purposes of revenue
requirement and NPC in FERC 547 but are separated in this exhibit in compliance with the expected rule.

Rocky Mountain Power
Exhibit No.51 Page 2 of 2
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Rocky Mountain Power
Idaho General Rate Case
LCAR Detail
December 2024
Unbundled Production Revenue Requirement(Excluding NPC)
Description Amount Source
1 Production - Return on Investment 793,261,464 ECD
2 Production - Expense 3,187,282,574 ECD
3 Production - NPC Expenses (2,450,651,507) NPC Study
Production Revenue Requirement
4 (Excluding NPC) 1,529,892,530 Line 1 + Line 2 + Line 3
5 Net System Load 60,788,387 NPC Study
6 Production $ per MWH 25.17 Line 4/ Line 5
7 % 25% Energy Component*
8 LCAR Adjustment 6.29 Line 6 x Line 7
*LCAR does not include demand per Commission Order 32206

Case No. PAC-E-24-04
Exhibit No. 52
Witness : Shelley E . McCoy
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Shelley E. McCoy
Rate Mitigiation and Tariff Rider Calculations
May 2024

Rocky Mountain Power
Exhibit No.52 Page 1 of 5
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Idaho General Rate Case
Step 1, Step 2,and Rate Rider Summary
Final Revenue Requirement Price Change -Exhibit 48 68,911,630
Rate Mitigation
ECAM Base$/MWh From Case No. PAC-E-21-07 24.54
ECAM Base $/MWh-Exhibit 51 39.34
Average ECAM Base $/MWh 31.94
Variance(ECAM Base to Avg. ECAM Base) (7.40)
MWh at Sales-Exhibit 48,Page 3.1.2 3,474,101
Total Rate Mitigation Reduction (25,702,889)
Total Step 1 Revenue Requirement Price Increase 43,208,741
Insurance Cost Adjustment Mechanism- Sch. 92 -Premium and Deferral 12,411,939
Catastrophic Fire Fund- Sch. 193 11,084,481
Total Step 1 Increase 66,705,162
Total Step 2 Increase 25,702,889

Rocky Mountain Power
Exhibit No.52 Page 2 of 5
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Idaho General Rate Case
Insurance Cost Adjustment-Insurance Premiums
2023 Actual Liability Premiums
Liability Premium 122,577,486
2024 GRC ICA Calculation
2023 Actual Liability Premium 122,577,486
Add 50%Escalation for 2024 Premiums 183,866,229
Final 2024 GRC SO Factor 5.3334%
Total ICA Amount 9,806,312

Rocky Mountain Power
Exhibit No.52 Page 3 of 5
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Idaho General Rate Case
Insurance Cost Adjustment-Insurance Deferral Balance
Beginning Regulatory Asset Balance 146,564,822
Idaho SO Allocation Factor 5.33%
Idaho Allocated Beg.Regulatory Asset Bal. 7,816,881 Below
Beg Balance End Balance
Regulatory Regulatory
Asset Amortization Asset
2025 January 7,816,881 (217,136) 7,599,745
February 7,599,745 (217,136) 7,382,610
March 7,382,610 (217,136) 7,165,474
April 7,165,474 (217,136) 6,948,339
May 6,948,339 (217,136) 6,731,203
June 6,731,203 (217,136) 6,514,068
July 6,514,068 (217,136) 6,296,932
August 6,296,932 (217,136) 6,079,796
September 6,079,796 (217,136) 5,862,661
October 5,862,661 (217,136) 5,645,525
November 5,645,525 (217,136) 5,428,390
December 5,428,390 (217,136) 5,211,254
Pro Forma Amort= (2,605,627)
2026 January 5,211,254 (217,136) 4,994,118
February 4,994,118 (217,136) 4,776,983
March 4,776,983 (217,136) 4,559,847
April 4,559,847 (217,136) 4,342,712
May 4,342,712 (217,136) 4,125,576
June 4,125,576 (217,136) 3,908,441
July 3,908,441 (217,136) 3,691,305
August 3,691,305 (217,136) 3,474,169
September 3,474,169 (217,136) 3,257,034
October 3,257,034 (217,136) 3,039,898
November 3,039,898 (217,136) 2,822,763
December 2,822,763 (217,136) 2,605,627
2027 January 2,605,627 (217,136) 2,388,491
February 2,388,491 (217,136) 2,171,356
March 2,171,356 (217,136) 1,954,220
April 1,954,220 (217,136) 1,737,085
May 1,737,085 (217,136) 1,519,949
June 1,519,949 (217,136) 1,302,814
July 1,302,814 (217,136) 1,085,678
August 1,085,678 (217,136) 868,542
September 868,542 (217,136) 651,407
October 651,407 (217,136) 434,271
November 434,271 (217,136) 217,136
December 217,136 (217,136) (0)

Rocky Mountain Power
Exhibit No.52 Page 4 of 5
Case No. PAC-E-24-04
Witness:Shelley E.McCoy
Idaho General Rate Case
Insurance Cost Adjustment-Insurance Deferral Balance
Total-Company Total-Company 2023/2024 2024/2025 Regulatory
Annual Prem. Annual Prem. Monthly Monthly Asset
In-Rates Cost Deferral Deferral Balance
2023 August 32,700,000 122,577,486 3,744,895 3,744,895
September 7,489,790 11,234,686
October 7,489,790 18,724,476
November 7,489,790 26,214,267
December 7,489,790 33,704,057
2024 January 7,489,790 41,193,848
February 7,489,790 48,683,638
March 7,489,790 56,173,429
April 7,489,790 63,663,219
May 7,489,790 71,153,010
June 7,489,790 78,642,800
July 7,489,790 86,132,591
August 32,700,000 183,866,229 3,744,895 6,298,593 96,176,079
September 12,597,186 108,773,264
October 12,597,186 121,370,450
November 12,597,186 133,967,636
December 12,597,186 146,564,822
146,564,822

Rocky Mountain Power
Exhibit No. 52 Page 5 of 5
Case No. PAC-E-24-04
Witness:Shelley E. McCoy
Idaho General Rate Case
Insurance Cost Adjustment-Insurance Deferral Balance
Catostrophic Fire Fund Target Reserve 3,000,000,000
10 Year Collection 300,000,000
80% Customer Contribution 240,000,000
Idaho Allocation 4.62%
Idaho Share of Contribution 11,084,481