20240503Direct R. Meredith.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 ) ROBERT M. MEREDITH
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 d/b/a Rocky Mountain Power
3 ("the Company") .
4 A. My name is Robert M. Meredith. My business address is
5 825 NE Multnomah Street, Suite 2000, Portland, Oregon
6 97232 . My present position is Director, Pricing and
7 Tariff Policy.
8 I . QUALIFICATIONS
9 Q. Please describe your education and professional
10 background.
11 A. I have a Bachelor of Science degree in Business
12 Administration and a minor in Economics from Oregon
13 State University. In addition to my formal education, I
14 have attended various industry-related seminars . I have
15 worked for the Company for 19 years in various roles of
16 increasing responsibility in the Customer Service,
17 Regulation, and Integrated Resource Planning
18 departments . I have over 14 years of experience
19 preparing cost of service and pricing related analyses
20 for all six states that PacifiCorp serves . In March 2016,
21 I became Manager, Pricing and Cost of Service . In
22 February 2022, I assumed my present position.
23 Q. What are your responsibilities?
24 A. I am responsible for regulated retail rates, cost of
25 service analysis, and tariff policy in the Company' s
Meredith, Di 1
Rocky Mountain Power

1 six-state service territory.
2 Q. Have you appeared as a witness in previous regulatory
3 proceedings?
4 A. Yes . I have testified for the Company in regulatory
5 proceedings in Idaho, Utah, Oregon, Wyoming, Washington,
6 and California.
7 Q. What is the purpose of your testimony?
8 A. I present the Company' s embedded class cost of service
9 ("COS") study based on the 12-month period ending
10 December 31, 2023 . I also present the Company' s proposed
11 rate spread and rate design changes for the affected
12 rate schedules along with a handful of proposed tariff
13 rule changes . The Company proposes phasing in the rate
14 increase over two steps with rate changes effective on
15 January 1, 2025, and on January 1, 2026 .
16 Q. How is your testimony organized?
17 A. My testimony is organized as follows :
18 • First, I present the results of the COS study and
19 procedures used in the preparation of the study.
20 • Second, I present the Company' s proposed rate
21 spread, which is the allocation of the rate
22 increase to the major customer rate schedules .
23 • Third, I describe and present the Company' s
24 proposed rate changes for the major customer rate
25 schedules .
26 Lastly, I present some proposed changes to the
27 Company' s tariff rules .
Meredith, Di 2
Rocky Mountain Power

1 Q. Please summarize your testimony.
2 A. The Company proposes to increase rates by 26 . 8 percent
3 over two steps with a 19 . 4 increase to take effect
4 January 1, 2025 and a 7 . 4 increase to take effect on
5 January 1, 2026 . The change to base rates by class is
6 largely consistent with the results from the Company' s
7 class COS study. For most rate schedules, the Company
8 proposes a uniform price change to all billing
9 components . For residential Schedule 1 and Schedule 36,
10 the Company proposes a uniform increase to energy
11 charges and leaving as-is the scheduled year-by-year
12 increases to the Customer Service Charge shown in the
13 tariff. For the small number of customers on Schedule
14 35/35A, the Company proposes modernizing time of use
15 periods on June 1, 2025 . The Company proposes making
16 changes to its tariffs to eliminate a legacy
17 interruptible rate schedule, require in Schedules 6, 6A,
18 23, and 23A that customers using more than 30, 000 kW
19 take service under a special contract, require upfront
20 payment for line extension advances from large
21 customers, and clarify some aspects of Rule 12 - Line
22 Extensions .
Meredith, Di 3
Rocky Mountain Power

1 II . CLASS COST OF SERVICE STUDY
2 Q. Please identify Exhibit No. 53, Cost of Service - Summary
3 by Rate Schedule, and explain what it shows .
4 A. Exhibit No . 53, Cost of Service - Summary by Rate
5 Schedule, shows the summary of the results from the COS
6 study for Idaho . It is based on the Company' s actual
7 December 2023 results of operations for the state of
8 Idaho presented in the testimony of Company witness
9 Shelley E. McCoy. Page 1 presents a summary of the
10 Company' s actual earned rate of return by rate schedule
11 based on current rate levels . Page 2 shows the results
12 using the target rate of return based on the requested
13 $68 . 9 million base revenue increase that the Company
14 proposes overall for both steps of this rate case .
15 Q. Please describe Exhibit No. 54 , Cost of Service - Summary
16 by Function.
17 A. Exhibit No. 54, Cost of Service - Summary by Function,
18 shows the cost of service results by rate schedule and
19 by function. Pages 1 and 2 contain the total cost of
20 service summary by rate schedule and pages 3 through 22
21 contain a summary by rate schedule for each function.
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Rocky Mountain Power

1 A. Cost of Service Study Changes
2 Q. Are the methodologies used in this COS study the same as
3 those used in the cost study filed with the Commission
4 in the Case No. PAC-E-21-07 ("2021 Rate Case") ?
5 A. Yes . The class COS study is consistent with the
6 methodologies used in the 2021 Rate Case .
7 B. Description of Cost of Service Procedures
8 Q. Please explain how the cost of service study was
9 developed.
10 A. The cost of service study utilizes the Idaho results of
11 operations produced by Company witness McCoy. The study
12 employs a three-step process generally referred to as
13 functionalization, classification, and allocation.
14 These three steps recognize the way a utility provides
15 electrical service and assigns cost responsibility to
16 the groups of customers for whom those costs were
17 incurred.
18 Q. Please describe functionalization and how it is employed
19 in the cost of service study.
20 A. Functionalization is the process of separating expenses
21 and rate base items according to utility function. The
22 production function consists of the costs associated
23 with power generation, including coal mining and
24 wholesale sales and purchases . The transmission function
25 includes the costs associated with the high voltage
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Rocky Mountain Power

1 system utilized for the bulk transmission of power from
2 the generation source and interconnected utilities to
3 the load centers . The distribution function includes the
4 costs associated with all the facilities that are
5 necessary to connect individual customers to the
6 transmission system. This includes distribution
7 substations, poles and wires, line transformers, service
8 drops, and meters . The retail service function includes
9 the costs of meter reading, billing, collections, and
10 customer service . The miscellaneous function includes
11 costs associated with demand side management, franchise
12 taxes, regulatory expenses, and other miscellaneous
13 expenses .
14 Q. Describe classification and explain how the Company uses
15 it in the cost of service study.
16 A. Classification identifies the component of utility
17 service being provided. The Company provides, and
18 customers purchase, service that includes at least three
19 different components : demand-related, energy-related,
20 and customer-related components . Demand-related costs
21 are incurred by the Company to meet the maximum demand
22 imposed on generating units, transmission lines, and
23 distribution facilities . Energy-related costs vary with
24 the output of a kWh of electricity. Customer-related
25 costs are driven by the number of customers served.
Meredith, Di 6
Rocky Mountain Power

1 Q. How does the Company determine cost responsibility
2 between customer groups?
3 A. After the costs have been functionalized and classified,
4 the next step is to allocate them among the customer
5 classes . This is achieved by the use of allocation
6 factors that specify each class' s share of a particular
7 cost driver such as system peak demand, energy consumed,
8 or number of customers . The appropriate allocation
9 factor is then applied to the respective cost element to
10 determine each class' s share of cost . A detailed
11 description of the Company' s functionalization,
12 classification and allocation procedures and the
13 supporting calculations for the allocation factors are
14 contained in Exhibit No . 55, Cost of Service - Study.
15 Also, included in the Exhibit No . 55 is the
16 functionalized results of operations and class cost of
17 service detail .
18 Q. How are generation and transmission costs apportioned
19 among customer classes?
20 A. Production and transmission plant and non-fuel related
21 expenses are classified as 75 percent demand-related and
22 25 percent energy-related. The demand-related portion is
23 allocated using the class' s 12 monthly peaks coincident
24 with the Company' s system firm peak. The energy portion
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Rocky Mountain Power

1 is allocated using class megawatt hours adjusted for
2 losses to generation level .
3 Q. Please describe how distribution costs are determined.
4 A. Distribution substations and primary lines are allocated
5 using the weighted monthly coincident distribution
6 peaks . Secondary lines are allocated on NCP-only to
7 classes whose average number of customers per
8 transformer is greater than one . Distribution line
9 transformers and services costs are allocated to
10 secondary voltage delivery customers only using the
11 installed cost of new transformers and services for
12 different types of customers . Meter costs are allocated
13 to all customers . The meter allocation factor is
14 developed using the installed costs of new metering
15 equipment for different types of customers .
16 Q. Please explain how customer accounting and customer
17 service expenses are allocated.
18 A. Customer accounting expenses are allocated to classes
19 using weighted customer factors . The weightings reflect
20 the resources required to perform such activities as
21 meter reading, billing, and collections for different
22 types of customers . Customer service expenses are
23 allocated on the number of customers in each class .
Meredith, Di 8
Rocky Mountain Power

1 Q. How are administrative & general expenses, general plant
2 and intangible plant allocated by the Company?
3 A. Most general plant, intangible plant, and administrative
4 and general expenses are functionalized and allocated to
5 classes based on generation, transmission, and
6 distribution plant . Costs identified as supporting
7 customer systems are considered part of the retail
8 services function and are allocated using customer
9 factors . Coal mine plants are allocated on the energy
10 factor.
11 Q. How are costs and revenues associated with wholesale
12 contracts and other electric revenues treated in the
13 cost of service study?
14 A. The revenues from wholesale transactions are treated as
15 revenue credits and are allocated to customer classes
16 using appropriate allocation factors . Other electric
17 revenues are also treated as revenue credits . Revenue
18 credits reduce the revenue requirement that is to be
19 collected from retail customers . The cost of purchased
20 power contracts are allocated to customer classes using
21 the appropriate allocation factors increasing the
22 Company' s revenue requirement .
Meredith, Di 9
Rocky Mountain Power

1 III . PROPOSED RATE SPREAD
2 Q. Please describe Rocky Mountain Power' s proposed rate
3 spread in this case.
4 A. The Company proposes to allocate the overall base price
5 change to customers in line with the class cost of
6 service results filed in this case . In developing the
7 rate spread, the Company proposes to follow the results
8 of the cost of service study with two exceptions . The
9 Company proposes that the base rate increase be limited
10 so that all major rate schedule classes receive proposed
11 increases at or below 27 percent and that no class
12 receive a price decrease . This will balance movement
13 toward cost of service while mitigating the customer
14 impact .
15 Q. Please describe the Company' s proposal for the
16 allocation of the base revenue requirement.
17 A. The requested net price increase is $92 . 4 million or
18 26 . 8 percent . The Company proposes the following
19 allocation of the price increase for the major rate
20 schedules :
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Rocky Mountain Power

1 Customer Class Proposed Rate Change
2 Residential - Schedule 1 24 . 1%
3 Residential - Schedule 36 26 . 4%
4 General Service Schedule 23/23A 27 . 7%
5 Schedule 6/6A 28 . 6%
6 Schedule 9 26 . 4%
7 Irrigation - Schedule 10 30 . 9%
8 Special Contracts Schedule 400 26 .2%
9 Lighting Schedules 6 . 7%
10 Q. Does the Company propose to phase-in this rate increase
11 over two steps?
12 A. As discussed in the testimonies of Company witnesses
13 Joelle Steward and Shelley McCoy, the Company proposes
14 to increase net rates by $66 . 7 million or 19 . 4 percent
15 on January 1, 2025 and the remaining $25 . 7 million of
16 7 . 4 percent on January 1, 2026 . 1 Since, the base increase
17 of the first step is 62 . 7 percent of the overall two
18 year base increase, the Company proposes for rate spread
19 that the base price change in the first step for each
20 class would be set at the same 62 . 7 percent of their
21 overall price change for the two steps . The remaining
22 37 . 3 percent of the price change would then occur for
23 each class in the second step.
24 Q. Please describe Exhibit No. 56 .
25 A. Page 1 of Exhibit No . 56 shows the calculation of the
26 base rate spread as well as the calculation of the rate
1 Page 4 of Exhibit No. 56 shows the second step net price increase as
6.3 percent, because this is the percentage that is calculated from the
new net revenue of $411.1 million after the proposed step 1 increase takes
effect.
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Rocky Mountain Power

1 spread and prices for the Insurance Cost Adjustment and
2 Catastrophic Fire Fund Adjustment that I describe in
3 more detail later in this testimony. Page 2 of Exhibit
4 No . 56 shows the estimated effect of the proposed overall
5 combined price change by rate schedule for the adjusted
6 normalized test period over the two steps of the rate
7 case . The table displays the present schedule number,
8 the average number of customers during the adjusted test
9 year, and the megawatt hours of energy use in Columns
10 (2) through (4) . Revenues by tariff schedule are divided
11 into two sections - one for present revenues and one for
12 proposed revenues . Columns (5) and (6) show annualized
13 revenues under present rates for base revenue and for
14 the deferred Energy Cost Adjustment Mechanism ("ECAM")
15 set under rates that the Company had requested to be
16 effective June 1, 2024, 2 respectively. Column (7) shows
17 net total present revenue . Column (8) shows total
18 proposed base revenue . Column (10) shows proposed
19 Schedule 92 -Insurance Cost Adjustment revenue . Column
20 (11) shows proposed Schedule 193 -Catastrophic Fire Fund
21 Adjustment revenue. Column (12) shows net total proposed
22 revenue . Columns (13) and (14) show the dollar and
23 percentage changes in rates . Page 3 Exhibit No. 56 shows
24 the same information shown on page 2, but for the
2 Please refer to the Company's Application in Case No. PAC-E-24-05.
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Rocky Mountain Power

1 proposed first step price increase. Page 4 Exhibit
2 No . 56 shows the same information for the proposed
3 second step price increase .
4 Q. Please describe Exhibit Nos . 57 and 58 .
5 A. Exhibit No . 57 contains the Company' s proposed revised
6 tariffs in this case . Exhibit No. 58 contains the revised
7 tariff sheets in legislative format .
8 A. REC Revenue Adjustment
9 Q. Please describe Schedule 98 - Renewable Energy Credit
10 ("REC") Revenue Adjustment ("RRA") .
11 A. As discussed in the testimony of Company witness McCoy,
12 the Company proposes to move REC revenue out of base
13 rates and credit it to customers through Schedule 98 -
14 REC Revenue Adjustment . In 2025, the RRA will have a
15 zero price . Rates would be set in 2026 to return to
16 customers actual REC revenues from 2025 .
17 Q. How does the Company propose to allocate the RRA to each
18 customer class?
19 A. The Company proposes to allocate Schedule 98 on the same
20 basis as REC revenue is allocated in the COS study, which
21 is 75 percent to demand, 25 percent to energy with the
22 demand allocator based upon each class' s share of 12
23 system coincident peaks .
24 Q. What is the proposed rate design for the RRA?
25 A. The Company proposes that the RRA be a cents per kWh
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Rocky Mountain Power

1 energy credit for each class . The price shown for all
2 schedules on the proposed Schedule 98 tariff is set at
3 zero as a placeholder.
4 B. Insurance Cost Adjustment
5 Q. Please describe Schedule 92 - Insurance Cost Adjustment
6 ("ICA") .
7 A. As discussed in the testimony of Company witnesses
8 Steward and McCoy, the Company proposes moving the cost
9 of insurance premiums out of base rates and recovering
10 them from the ICA. Schedule 92 - Insurance Cost
11 Adjustment would recover both base and deferred
12 insurance costs .
13 Q. How does the Company propose to allocate the ICA to each
14 customer class?
15 A. Since insurance costs are the result of managing risk
16 for all aspects of a utility' s operations, the Company
17 proposes allocating their costs to each class on an equal
18 percentage of base revenue .
19 Q. What is the proposed rate design for the ICA?
20 A. The Company proposes that the ICA be a cents per kWh
21 energy credit for each class . Page 1 of Exhibit No . 56
22 shows the prices for the ICA.
Meredith, Di 14
Rocky Mountain Power

1 C. Catastrophic Fire Fund Adjustment
2 Q. Please describe Schedule 193 - Catastrophic Fire Fund
3 Adjustment.
4 A. As discussed in the testimony of Company witnesses
5 Steward and McCoy, the Company proposes collecting the
6 cost of a Catastrophic Fire Fund from customers through
7 Schedule 193 - Catastrophic Fire Fund Adjustment .
8 Q. How does the Company propose to allocate the
9 Catastrophic Fire Fund Adjustment to each customer
10 class?
11 A. The risk associated with catastrophic fires is
12 correlated with the presence of overhead line
13 infrastructure . The Company therefore proposes
14 allocating the Catastrophic Fire Fund to each class
15 based upon its share of distribution and transmission
16 revenue requirement .
17 Q. What is the proposed rate design for the Catastrophic
18 Fire Fund Adjustment?
19 A. The Company proposes that Schedule 193 be a cents per
20 kWh energy credit for each class . Page 1 of Exhibit
21 No . 56 shows the prices for Schedule 193 .
22 IV. PROPOSED RATE DESIGN
23 A. Residential Rate Design
24 Q. Please describe the Residential Rate Modernization Plan.
25 A. In 2022, the Company requested authorization to
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Rocky Mountain Power

1 implement a residential rate modernization plan over a
2 five-year transition period. 3 After weighing the
3 evidence and taking input from customers and parties in
4 the Residential Rate Modernization Plan proceeding, the
5 Commission approved a five-year transition to a $29 . 25
6 residential Customer Service Charge along with a
7 revision of Residential Time-of-Day Schedule 36 time of
8 use periods .
9 Q. How does the Company propose to implement the price
10 change for Schedule 1 and Schedule 36 residential
11 customers?
12 A. The Company proposes no changes to the established
13 structure of residential rates, since the Commission
14 recently decided on residential rate design for a multi-
15 year period as part of the Residential Rate
16 Modernization Plan proceeding. The Company proposes to
17 apply the proposed Schedule 1 and Schedule 36 price
18 changes to residential customers through a uniform
19 change to energy charges while preserving the same year-
20 by-year Customer Service Charges that were approved in
21 the Residential Rate Modernization Plan and are
22 presently shown on the Company' s Schedule 1 and Schedule
23 36 tariff sheets . Page 17 of Exhibit No . 60 shows the
24 proposed prices for Schedule 1 and Schedule 36 for the
3 See Case No. PAC-E-22-15.
Meredith, Di 16
Rocky Mountain Power

1 remaining four periods of the Residential Rate
2 Modernization Plan and the two steps of the rate case .
3 Notably, the total proposed residential revenue that is
4 calculated by multiplying the proposed rates by the
5 billing determinants is the same in a given step of the
6 rate case when a new period of the residential rate
7 modernization period is entered. This demonstrates that
8 in each of the subsequent Residential Rate Modernization
9 Plan periods after the rate effective dates for both
10 steps in this rate case, the price changes are revenue
11 neutral as Customer Service Charges increase and Energy
12 Charges decrease on June 1 each year. Including both
13 steps of the rate case and the remaining four periods of
14 the Residential Rate Modernization Plan, page 17 of
15 Exhibit No. 60 shows the present and proposed
16 residential prices for the following periods :
17 • January 1, 2025 to May 31, 2025 - Step 1 of the Rate
18 Case; Year 2 of the Residential Rate Modernization
19 Plan
20 • June 1, 2025 to December 31, 2025 - Step 1 of the Rate
21 Case; Year 3 of the Residential Rate Modernization
22 Plan
23 • January 1, 2026 to May 31, 2026 - Step 2 of the Rate
24 Case; Year 3 of the Residential Rate Modernization
25 Plan
26 • June 1, 2026 to May 31, 2027 - Step 2 of the Rate
27 Case; Year 4 of the Residential Rate Modernization
28 Plan
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Rocky Mountain Power

I • June 1, 2027 and after - Step 2 of the Rate Case;
2 Year 5 of the Residential Rate Modernization Plan
3 B. General Service and Irrigation Rate Design
4 Q. What changes does the Company propose for customers on
5 Schedules 6 and 6A?
6 A. The Company proposes to apply the proposed revenue
7 requirement change by applying the average percentage
8 price change to the customer service charge, power
9 charges, and energy charges .
10 Q. What changes does the Company propose for customers on
11 Schedule 10?
12 A. The Company proposes to apply the revenue requirement
13 change by applying the average percentage price change
14 to the customer service charge, power charge, and energy
15 charges .
16 Q. What changes does the Company propose for customers on
17 Schedules 23 and 23A?
18 A. The Company proposes to apply the revenue requirement
19 change by applying the average percentage price change
20 to the customer service charge, and energy charges .
21 Q. What changes does the Company propose for customers on
22 Schedules 35 and 35A?
23 A. Schedule 35/35A is an optional time of use tariff for
24 general service customers that has a demand charge that
25 only applies to an on-peak period of 7 : 00 a.m. to 10 : 00
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Rocky Mountain Power

1 p.m. , Monday through Friday, excluding holidays . The
2 Company proposes to transition Schedule 35/35A to the
3 more updated time of use hours currently used in Schedule
4 9 and to replace the demand charge with time-varying,
5 seasonal energy charges that have the same relative
6 seasonal and time of use differences as Schedule 9 . To
7 provide adequate noticing to Schedule 35/35A customers,
8 the Company proposes that rates would uniformly increase
9 on the rate effective date of January 1, 2025 and the
10 elimination of the demand charge and switch to time-
11 varying, seasonal energy rates would take effect on June
12 1, 2025 . This timing of this transition to modernized
13 time of use periods is consistent with what has been
14 established for residential Schedule 36 .
15 Q. What does the Company propose for Schedule 9?
16 A. The Company proposes to apply the revenue requirement
17 change by applying the average percentage price change
18 to the customer service charge, power charge, and energy
19 charges .
20 Q. What is Schedule 24?
21 A. Schedule 24 is a legacy interruptible power service
22 option. To my knowledge, no customers have ever enrolled
23 in this rate schedule .
24 Q. What does the Company propose for Schedule 24?
25 A. The Company proposes eliminating Schedule 24, since it
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Rocky Mountain Power

1 is not currently used and the Company has an alternative
2 Wattsmart Business Demand Response program available
3 through Schedule 114 .
4 C. Special Contract Requirements
5 Q. Please describe the limitation on the size of customer
6 that may take service under Schedule 9 .
7 A. Presently, the Company' s tariff Schedule 9 is restricted
8 to customers with load sizes less than or equal to
9 30, 000 kW. Customers with load sizes that are greater
10 than 30, 000 kW must negotiate with the Company for
11 conditions of service under special contract
12 arrangements .
13 Q. Does the Company propose to expand this size limitation
14 to other rate schedules?
15 A. Yes . The Company proposes that Schedules 6, 6A, 23, and
16 23A likewise be limited to customers with load sizes
17 less than or equal to 30, 000 kW. This change would ensure
18 that all customers, regardless of voltage, with load
19 sizes that are greater than 30, 000 kW would need to
20 negotiate with the Company for conditions of service
21 under special contract arrangements . Requiring very
22 large customers to take service under a special contract
23 is an important way to ensure that large new loads pay
24 their fair share and do not shift costs onto other
25 customers .
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Rocky Mountain Power

1 D. Schedule 400
2 Q. Please describe the Company' s proposed rate design
3 changes for Schedule 400 .
4 A. For Schedule 400, the Company proposes a uniform
5 percentage increase to all billing elements .
6 E. Street and Area Lighting
7 Q. Please describe the Company' s proposed rate design
8 changes for Schedule 400 .
9 A. For Street and Area Lighting Schedules 7, 7A, 11, and
10 12, the Company proposes a uniform percentage increase
11 to all billing elements .
12 F. Monthly Billing Comparisons
13 Q. Please explain Exhibit No. 59.
14 A. Exhibit No. 59 details the customer impacts of the
15 Company' s proposed pricing changes . For each rate
16 schedule, it shows the dollar and percentage change in
17 monthly bills for various load and usage levels .
18 G. Billing Determinants
19 Q. Please explain Exhibit No. 60 .
20 A. Exhibit No . 60 details the billing determinants used in
21 preparing the pricing proposals in this case . It shows
22 billing quantities and prices at present rates and
23 proposed rates .
Meredith, Di 21
Rocky Mountain Power

1 V. PROPOSED TARIFF RULE CHANGES
2 Q. Is the Company proposing any changes to Idaho Electric
3 Service Regulations in this general rate case
4 proceeding?
5 A. Yes . The Company is proposing a change to Electric
6 Service Regulation No. 3 - Electric Service Agreements
7 ("Electric Service Agreements tariff or Regulation 3") ,
8 and a few changes to Idaho Electric Service Regulation
9 No . 12 - Line Extensions ("Line Extension tariff or
10 Regulation 12") . The Company is proposing to add
11 language to the Electric Service Agreements tariff to
12 clarify that Customers assume contract minimum bills as
13 a condition of service when assuming an existing point
14 of delivery. Proposed changes to the Line Extension
15 tariff include a change to the Company' s definition of
16 Extension Limits, and a requirement that customers
17 requiring more than 1, 000 kVA must advance the cost to
18 connect to the Company' s system prior to the start of
19 construction.
20 Q. Is the Company' s proposed change to add language to the
21 Electric Service Agreements tariff a policy change?
22 A. No . It is the Company' s current policy that contract
23 minimum bills continue as a condition of service after
24 the point of delivery of an existing customer is sold or
25 assumed by a subsequent customer. Section 1 .b of the
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Rocky Mountain Power

1 Line Extension tariff states that subsequent customers
2 are responsible for paying contract minimum bills . The
3 tariff then refers to further information available in
4 Regulation 3, but there is currently no corresponding
5 information in Regulation 3 related to contract minimum
6 bills . The Company is proposing to add language to
7 Regulation 3 to provide the missing reference in
8 Regulation 12, and to provide additional information on
9 this policy to customers .
10 Q. Is the language the Company proposes to add to
11 Regulation 3 consistent with tariff language in other
12 states served by the Company?
13 A. Yes . The language the Company is proposing to add is
14 consistent with or similar to Oregon Rule 4 . F,
15 California Rule 3 . D, the fourth paragraph of Utah Rule
16 3 . 1, and Wyoming Rule 3 . I . D. The language states that
17 incoming customers must make application, qualify as
18 customers, and agree to assume responsibility for the
19 service billing, including contract minimums, from that
20 date forward.
21 Q. Please explain the first change the Company is proposing
22 to make to Regulation 12 , which is a change to the
23 definition of Extension Limits .
24 A. The Company is proposing to add language to section
25 12 . 1 . g of the Line Extension tariff to further define
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Rocky Mountain Power

1 the Company' s ability to consider whether a load request
2 is speculative when evaluating customer-specific
3 conditions of service, and whether a customer may
4 receive service under the standard tariff. The language
5 proposed by the Company is similar to language in the
6 Company' s Wyoming line extension tariff, and explains
7 that limited revenues include, but are not limited to,
8 jobs where the line extension cost is high relative to
9 the revenue, speculative loads and service to loads that
10 will not have permanent ongoing revenue .
11 Q. Is the proposed change to the definition of Extension
12 Limits a policy change?
13 A. No . Section 3 of Regulation 12 provides for unique
14 treatment of customers with speculative load requests .
15 Further, the Extension Limits definition in Regulation
16 12 currently states that the provisions of the
17 regulation do not apply to projects that will not have
18 sufficient revenues to cover ongoing costs . However, the
19 tariff does not clarify what is meant by sufficient
20 revenues .
21 Q. Why is the Company proposing to add additional language
22 to its Line Extension Tariff to address speculative load
23 requests?
24 A. The Company is receiving a number of very large load
25 requests from customers across its six-state service
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Rocky Mountain Power

1 territory that it considers speculative, and that may
2 not produce sufficient revenues to justify Company
3 investments made to serve them. Examples of speculative
4 load requests received by the Company include requests
5 for cryptocurrency mining, large loads to serve novel
6 technologies, and load requests for data center capacity
7 to be subleased without contracted recipients for energy
8 at the time of the line extension and load request .
9 Adding language defining what is meant by
10 sufficient revenues to Idaho' s Line Extension Tariff is
11 appropriate to clarify that the Company may consider the
12 risk of stranded investments to the system when
13 evaluating customer line extension treatment .
14 Q. Please explain the proposed tariff change to the line
15 extension advances of customers requiring more than
16 1 ,000 WA.
17 A. Under the existing tariff, all customers except
18 customers requiring more than 1, 000 kVA are required to
19 pay the full Line Extension Advance prior to
20 construction. Customers requiring more than 1, 000 kVA
21 are required to pay 50 percent of the Advance when the
22 line extension agreement is executed, and 50 percent
23 upon completion of construction. The tariff change the
24 Company is proposing is that customers requiring more
25 than 1, 000 kVA should instead be required to advance the
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Rocky Mountain Power

1 entire estimated cost to connect to the Company' s system
2 prior to the start of construction.
3 Q. Why is it justifiable to require all customers to advance
4 the entire estimated cost to connect to the Company' s
5 system prior to line extension construction?
6 A. It is typically more costly and takes longer to provide
7 service to large customers than small customers .
8 Therefore, the carrying cost of the Company funding a
9 portion of the construction upfront and the risk of
10 stranded asset creation associated with beginning
11 construction on line extension facilities to serve large
12 customers is generally greater. Existing tariff
13 provisions that create more lenient Line Extension
14 Advance payment timelines for customers requiring
15 1, 000 kVA or greater compared to smaller customers do
16 not reflect the relative cost and risk that expensive
17 line extension facilities built to serve large customers
18 present to the Company' s system.
19 Q. Does this conclude your direct testimony?
20 A. Yes .
Meredith, Di 26
Rocky Mountain Power

Case No. PAC-E-24-04
Exhibit No. 53
Witness : Robert M. Meredith
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Robert M. Meredith
Cost of Service - Summary by Rate Schedule
May 2024

Rocky Mountain Power
Exhibit No.53 Page 1 of 2
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
Adjusted 12 Months Ended December 2023
2020 Protocol
3.09%=Earned Return on Rate Base
A B C D E F G H I J K L M
Return on Rate of Total Production Transmission Distribution Retail Misc Increase Percentage
Line Schedule Description Annual Rate Return Cost of Cost of Cost of Cost of Cost of Cost of (Decrease) Change from
No. No. Revenue Base Index Service Service Service Service Service Service to=ROR Current Revenues
1 01 Residential 70,765,990 4.89% 1.58 65,523,576 39,179,669 9,043,317 14,182,208 2,581,796 536,587 (5,242,414) -7.41%
2 36 Residential-TOD 17,120,827 4.02% 1.30 16,471,591 10,627,634 2,440,242 2,806,112 458,958 138,645 (649,237) -3.79%
3 06,35 General Service-Large 26,381,757 2.46% 0.80 27,061,820 19,399,252 4,451,154 2,906,842 68,491 236,081 680,063 2.58%
4 09 General Service-High Voltag 13,181,121 0.91% 0.29 14,262,529 11,591,513 2,532,523 1,755 8,403 128,336 1,081,408 8.20%
5 10 Irrigation 50,092,504 2.71% 0.88 50,965,334 27,762,213 5,533,282 17,203,301 116,537 350,002 872,829 1.74%
6 07,11,12 Street&Area Lighting 505,622 22.26% 7.20 334,040 113,501 15,792 171,006 31,768 1,973 (171,582) -33.93%
8 23 General Service-Small 24,596,841 3.49% 1.13 24,203,946 16,359,337 3,592,641 3,647,821 393,236 210,911 (392,895) -1.60%
9 SPC Contract 1 77,380,128 1.71% 0.55 81,201,954 66,354,642 14,114,669 8,154 (789) 725,278 3,821,826 4.94%
12 Total Idaho Jurisdiction 280,024,790 3.09% 1.00 280,024,790 191,387,761 41,723,619 40,927,197 3,658,401 2,327,812 (0) 0.00%
Footnotes
Column C: Annual revenues based on 12 months ending December 2023.
Column D: Calculated Return on Ratebase per December 2023 Embedded Cost of Service Study
Column E: Rate of Return Index.Rate of return by rate schedule,divided by Idaho Jurisdiction's normalized rate of return.
Column F: Calculated Full Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study
Column G: Calculated Generation Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column H: Calculated Transmission Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column I: Calculated Distribution Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column J: Calculated Retail Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column K: Calculated Misc.Distribution Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column L: Increase or Decrease Required to Move From Annual Revenue to Full Cost of Service Dollars.
Column M: Increase or Decrease Required to Move From Annual Revenue to Full Cost of Service Percent.

Rocky Mountain Power
Exhibit No.53 Page 2 of 2
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
Adjusted 12 Months Ended December 2023
2020 Protocol
7.69%=Target Return on Rate Base
A B C D E F G H I J K L M
Return on Rate of Total Production Transmission Distribution Retail Misc Increase Percentage
Line Schedule Description Annual Rate Return Cost of Cost of Cost of Cost of Cost of Cost of (Decrease) Change from
No. No. Revenue Base Index Service Service Service Service Service Service to=ROR Current Revenues
1 01 Residential 70,765,990 4.89% 1.58 83,399,176 43,538,499 15,385,707 21,264,908 2,633,386 576,676 12,633,186 17.85%
2 36 Residential-TOD 17,120,827 4.02% 1.30 20,768,893 11,800,697 4,153,619 4,198,653 467,514 148,409 3,648,066 21.31%
3 06,35 General Service-Large 26,381,757 2.46% 0.80 33,707,734 21,503,691 7,623,735 4,257,067 71,914 251,327 7,325,977 27.77%
4 09 General Service-High Voltag 13,181,121 0.91% 0.29 17,300,552 12,797,663 4,342,566 15,247 9,604 135,472 4,119,431 31.25%
5 10 Irrigation 50,092,504 2.71% 0.88 64,993,152 30,432,104 9,484,373 24,566,042 129,832 380,801 14,900,647 29.75%
6 07,11,12 Street&Area Lighting 505,622 22.26% 7.20 388,862 121,739 27,416 205,318 32,274 2,115 (116,760) -23.09%
8 23 General Service-Small 24,596,841 3.49% 1.13 30,291,790 18,186,805 5,959,691 5,513,892 405,758 225,645 5,694,949 23.15%
9 SPC Contract 1 77,380,128 1.71% 0.55 98,086,260 73,101,279 24,213,381 1,337 5,298 764,965 20,706,132 26.76%
12 Total Idaho Jurisdiction 280,024,790 3.09% 1.00 348,936,420 211,482,477 71,190,488 60,022,465 3,755,580 2,485,410 68,911,630 24.61%
Footnotes
Column C: Annual revenues based on 12 months ending December 2023.
Column D: Calculated Return on Ratebase per December 2023 Embedded Cost of Service Study
Column E: Rate of Return Index.Rate of return by rate schedule,divided by Idaho Jurisdiction's normalized rate of return.
Column F: Calculated Full Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study
Column G: Calculated Generation Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column H: Calculated Transmission Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column I: Calculated Distribution Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column J: Calculated Retail Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column K: Calculated Misc.Distribution Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column L: Increase or Decrease Required to Move From Annual Revenue to Full Cost of Service Dollars.
Column M: Increase or Decrease Required to Move From Annual Revenue to Full Cost of Service Percent.

Case No. PAC-E-24-04
Exhibit No. 54
Witness : Robert M. Meredith
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Robert M. Meredith
Cost of Service - Summary by Function
May 2024

Rocky Mountain Power
Exhibit No.54 Page 1 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Class Summary
Rocky Mountain Power
Cost Of Service By Rate Schedule-All Functions
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K L
Idaho General Sry General Sry St.&Area Lgt General Sry
Jurisdiction Residential Residential Large Power High Voltage Irrigation Schedules Small Power
DESCRIPTION Normalized Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1
13 Operating Revenues 306,954,478 76,741,460 18,683,764 29,224,607 14,739,453 53,878,375 509,540 27,206,287 85,970,991
14
15 Operating Expenses
16 Operation&Maintenance Expenses 214,297,856 47,131,661 12,223,230 21,069,468 11,783,553 36,084,443 233,922 18,369,676 67,401,903
17 Depreciation Expense 58,662,609 14,529,749 3,585,394 5,753,560 2,797,431 10,954,019 64,997 5,433,923 15,543,534
18 Amortization Expense 6,626,436 2,126,138 462,093 553,587 266,286 1,071,174 11,851 664,580 1,470,727
19 Taxes Other Than Income 9,193,731 2,406,854 575,508 877,810 399,699 1,873,360 7,618 830,744 2,222,137
20 IncomeTaxes-Federal (16,784,667) (3,538,088) (970,189) (1,778,149) (1,066,318) (1,918,867) (6,483) (1,537,753) (5,968,820)
21 Income Taxes-State (1,246,014) (247,009) (70,554) (135,101) (88,117) (95,066) (421) (115,877) (493,869)
22 Income Taxes Deferred 1,526,411 92,925 66,411 219,350 200,011 (279,326) (1,127) 104,761 1,123,405
23 Investment Tax Credit Adj (80,408) (20,806) (5,010) (7,734) (3,547) (16,291) (63) (7,230) (19,727)
24 Misc Revenues&Expense (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
25
26 Total Operating Expenses 272,164,910 62,474,671 15,865,064 26,549,526 14,287,136 47,669,356 310,282 23,739,985 81,268,890
27
28 Operating Revenue For Return 34,789,568 14,266,789 2,818,701 2,675,082 452,317 6,209,019 199,258 3,466,301 4,702,101
29
30
31 Rate Base:
32 Electric Plant In Service 1,979,537,610 509,909,191 123,308,375 190,091,265 88,294,681 389,522,575 1,874,967 185,526,833 491,009,723
33 Plant Held For Future Use (0) 1,176 107 (271) (471) 2,033 17 64 (2,655)
34 Electric Plant Acquisition Adj 139,573 30,363 8,179 14,685 8,380 18,386 53 12,765 46,760
35 Pensions - - - - - - - - -
36 Prepayments 7,287,678 2,378,137 511,197 598,871 268,990 1,301,490 13,616 731,909 1,483,468
37 Fuel Stock 8,229,810 1,503,764 417,617 795,043 510,914 1,338,348 6,955 630,453 3,026,716
38 Materials&Supplies 21,614,005 5,571,913 1,345,832 2,073,728 949,250 4,350,543 20,537 2,024,364 5,277,838
39 Misc Deferred Debits 22,072,504 5,015,203 1,290,850 2,194,828 1,183,634 3,705,666 15,941 1,969,374 6,697,007
40 Cash Working Capital 2,012,850 573,451 124,583 174,609 37,932 712,337 8,345 176,332 205,261
41 Weatherization Loans - - - - - - - - -
42 Miscellaneous Rate Base - - - - - - - -
43
44 Total Rate Base Additions 2,040,894,029 524,983,198 127,006,739 195,942,760 91,253,309 400,951,378 1,940,431 191,072,095 507,744,118
45

Rocky Mountain Power
Exhibit No.54 Page 2 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
46 Rate Base Deductions
47 Accum Provision For Depreciation (607,344,503) (158,083,077) (37,838,402) (57,810,616) (25,536,507) (128,063,251) (835,152) (56,945,959) (142,231,539)
48 Accum Provision For Amortization (39,146,782) (13,039,666) (2,782,057) (3,168,194) (1,497,826) (6,352,934) (76,699) (3,967,147) (8,262,260)
49 Accum Deferred Income Taxes (156,646,355) (36,090,062) (9,365,382) (16,006,561) (8,649,224) (23,825,283) (93,626) (14,390,099) (48,226,118)
50 Unamortized ITC (25,502) (6,612) (1,594) (2,440) (1,117) (5,127) (20) (2,390) (6,203)
51 Customer Advance For Construction (13,003,842) (4,282,128) (1,036,000) (388,136) - (7,297,577)
52 Customer Service Deposits
53 Misc Rate Base Deductions (99,368,922) (21,565,006) (5,806,409) (10,424,160) (5,956,343) (13,236,029) (39,668) (9,051,674) (33,289,633)
54
55 Total Rate Base Deductions (915,535,905) (233,066,550) (56,829,844) (87,411,970) (41,641,017) (171,870,759) (1,045,164) (91,654,846) (232,015,753)
56
57 Total Rate Base 1,125,358,124 291,916,648 70,176,896 108,530,789 49,612,292 229,080,618 895,267 99,417,248 275,728,365
58
59 Calculated Return On Rate Base 3.09% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On RE @ Jurisdictional Ave. 3.09% 34,789,568 9,024,375 2,169,464 3,355,145 1,533,725 7,081,848 27,676 3,073,407 8,523,927
62 Total Operating Expenses 272,164,910 62,474,671 15,865,064 26,549,526 14,287,136 47,669,356 310,282 23,739,985 81,268,890
63 Revenue Credits (26,929,688) (5,975,470) (1,562,937) (2,842,850) (1,558,332) (3,785,871) (3,919) (2,609,446) (8,590,863)
64
65 Total Revenue Requirements 280,024,790 65,523,576 16,471,591 27,061,820 14,262,529 50,965,334 334,040 24,203,946 81,201,954
66 Class Revenue 280,024,790 70,765,990 17,120,827 26,381,757 13,181,121 50,092,504 505,622 24,596,841 77,380,128
67
68 Increase/(Decrease)Required to
69 Earn Equal Rates of Return - (5,242,414) (649,237) 680,063 1,081,408 872,829 (171,582) (392,895) 3,821,826
70
71 Percent% - (0) (0) 0 0 0 (0) (0) 0
72
73
74 Return On Rate Base @ Target ROR 7.69% 86,541,919 22,448,878 5,396,720 8,346,199 3,815,268 17,616,682 68,848 7,645,352 21,203,972
75 Total Operating Expenses Adjusted for Taxes 289,324,189 66,925,769 16,935,110 28,204,386 15,043,616 51,162,340 323,933 25,255,884 85,473,152
76 Revenue Credits (26,929,688) (5,975,470) (1,562,937) (2,842,850) (1,558,332) (3,785,871) (3,919) (2,609,446) (8,590,863)
77
78 Total Target Revenue Requirements 348,936,420 83,399,176 20,768,893 33,707,734 17,300,552 64,993,152 388,862 30,291,790 98,086,260
79 Class Revenue 280,024,790 70,765,990 17,120,827 26,381,757 13,181,121 50,092,504 505,622 24,596,841 77,380,128
80
81 Increase/(Decrease)Required to
82 Earn Target Rate of Return 68,911,630 12,633,186 3,648,066 7,325,977 4,119,431 14,900,647 (116,760) 5,694,949 20,706,132
83
84 Percent% 24.61% 17.85% 21.31% 27.77% 31.25% 29.75% -23.09% 23.15% 26.76%

Rocky Mountain Power
Exhibit No.54 Page 3 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production Summary
Rocky Mountain Power
Cost Of Service By Rate Schedule-Production Function
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K L
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13 Operating Expenses
14 Operation&Maintenance Expenses 172,980,014 34,890,625 9,517,847 17,519,535 10,544,709 25,230,730 102,804 14,648,682 60,525,082
15 Depreciation Expense 35,138,096 7,643,845 2,059,146 3,697,078 2,109,804 4,628,887 13,414 3,213,576 11,772,345
16 Amortization Expense 4,801,919 1,363,958 315,645 438,040 224,835 739,594 6,186 466,168 1,247,494
17 Taxes Other Than Income 4,171,542 904,867 243,521 436,869 250,389 554,253 1,710 379,371 1,400,561
18 Income Taxes-Federal (18,674,897) (4,050,852) (1,090,179) (1,955,747) (1,120,928) (2,481,247) (7,656) (1,698,346) (6,269,945)
19 Income Taxes-State (1,674,099) (363,136) (97,728) (175,322) (100,485) (222,430) (686) (152,247) (562,065)
20 Income Taxes Deferred 559,266 121,313 32,648 58,570 33,569 74,307 229 50,861 187,769
21 Investment Tax Credit Adj (36,423) (7,901) (2,126) (3,814) (2,186) (4,839) (15) (3,312) (12,229)
22 Misc Revenues&Expense (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
23
24 Total Operating Expenses 197,234,375 40,495,966 10,976,954 20,011,943 11,937,843 28,515,166 115,975 16,901,914 68,278,613
25
26
27 Rate Base
28 Electric Plant In Service 820,209,805 178,333,736 48,044,690 86,276,063 49,253,435 108,131,658 314,337 74,973,366 274,882,520
29 Plant Held For Future Use 6,250 1,588 387 605 284 1,218 6 584 1,578
30 Electric Plant Acquisition Adj 139,573 30,363 8,179 14,685 8,380 18,386 53 12,765 46,760
31 Pensions - - - - - - - - -
32 Prepayments 3,179,423 935,462 213,727 284,781 158,186 391,813 4,499 313,723 877,233
33 Fuel Stock 8,229,810 1,503,764 417,617 795,043 510,914 1,338,348 6,955 630,453 3,026,716
34 Materials&Supplies 15,355,859 3,340,569 899,899 1,615,701 922,009 2,022,805 5,861 1,404,421 5,144,595
35 Mist Deferred Debits 16,504,157 3,426,273 930,159 1,695,938 1,000,561 2,319,655 8,483 1,439,450 5,683,639
36 Cash Working Capital (583,793) (117,753) (32,122) (59,127) (35,588) (85,152) (347) (49,438) (204,267)
37 Weatherization Loans -
38 Miscellaneous Rate Base - - - - - - - - -
39
40 Total Rate Base Additions 863,041,084 187,454,002 50,482,537 90,623,689 51,818,181 114,138,731 339,846 78,725,324 289,458,774
41

Rocky Mountain Power
Exhibit No.54 Page 4 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
42 Rate Base Deductions
43 Accum Provision For Depreciation (286,478,141) (62,318,100) (16,787,705) (30,141,603) (17,201,157) (37,740,344) (109,381) (26,199,368) (95,980,483)
44 Accum Provision For Amortization (16,320,913) (3,542,927) (954,743) (1,715,366) (980,398) (2,156,657) (6,330) (1,489,449) (5,475,044)
45 Accum Deferred Income Taxes (134,759,452) (29,286,724) (7,890,684) (14,171,764) (8,093,056) (17,777,685) (51,822) (12,312,364) (45,175,353)
46 Unamortized ITC (11,552) (2,511) (677) (1,215) (694) (1,523) (4) (1,056) (3,872)
47 Customer Advance For Construction - -
48 Customer Service Deposits
49 Misc Rate Base Deductions (97,315,216) (21,122,065) (5,692,075) (10,227,309) (5,845,904) (12,861,984) (37,783) (8,879,713) (32,648,383)
50
51 Total Rate Base Deductions (534,885,273) (116,272,327) (31,325,883) (56,257,257) (32,121,208) (70,538,193) (205,320) (48,881,949) (179,283,135)
52
53 Total Rate Base 328,155,811 71,181,675 19,156,654 34,366,433 19,696,972 43,600,537 134,526 29,843,375 110,175,639
54
55 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
56
57 Return On Rate Base 3.09% 10,144,681 2,200,526 592,213 1,062,411 608,917 1,347,877 4,159 922,585 3,405,994
58 Total Operating Expenses 197,234,375 40,495,966 10,976,954 20,011,943 11,937,843 28,515,166 115,975 16,901,914 68,278,613
59 Revenue Credits (15,991,294) (3,516,823) (941,533) (1,675,102) (955,246) (2,100,830) (6,633) (1,465,162) (5,329,964)
60
61 Total Revenue Requirements 191,387,761 39,179,669 10,627,634 19,399,252 11,591,513 27,762,213 113,501 16,359,337 66,354,642
62
63
64 Return On Rate Base @ Target ROR 7.69% 25,235,730 5,473,990 1,473,179 2,642,836 1,514,730 3,352,954 10,345 2,295,005 8,472,691
65 Total Op.exp.Adjusted for Taxes 202,238,041 41,581,333 11,269,052 20,535,957 12,238,179 29,179,980 118,026 17,356,961 69,958,553
66 Revenue Credits (15,991,294) (3,516,823) (941,533) (1,675,102) (955,246) (2,100,830) (6,633) (1,465,162) (5,329,964)
67
68 Total Target Revenue Requirements 211,482,477 43,538,499 11,800,697 21,503,691 12,797,663 30,432,104 121,739 18,186,805 73,101,279

Rocky Mountain Power
Exhibit No.54 Page 5 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission Summary
Rocky Mountain Power
Cost Of Service By Rate Schedule-Transmission Function
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K L
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13 Operating Expenses
14 Operation&Maintenance Expenses 18,424,018 3,986,745 1,073,645 1,928,796 1,104,938 2,464,020 7,752 1,671,767 6,186,356
15 Depreciation Expense 11,229,963 2,443,006 658,109 1,181,586 674,279 1,479,307 4,286 1,027,074 3,762,317
16 Amortization Expense 665,484 144,772 38,999 70,020 39,958 87,663 254 60,864 222,954
17 Taxes Other Than Income 2,387,522 513,885 138,825 257,055 146,657 320,133 942 191,788 818,237
18 Income Taxes-Federal 886,128 190,728 51,525 95,406 54,432 118,817 350 71,182 303,689
19 Income Taxes-State 200,684 43,195 11,669 21,607 12,327 26,909 79 16,121 68,777
20 Income Taxes Deferred 2,691,622 579,339 156,507 289,796 165,337 360,908 1,062 216,216 922,457
21 Investment Tax Credit Adj (21,902) (4,714) (1,273) (2,358) (1,345) (2,937) (9) (1,759) (7,506)
22 Misc Revenues&Expense - - - - - - - - -
23
24 Total Operating Expenses 36,463,519 7,896,957 2,128,005 3,841,908 2,196,581 4,854,820 14,715 3,253,251 12,277,281
25
26
27 Rate Base
28 Electric Plant In Service 644,451,260 140,196,233 37,766,754 67,807,382 38,694,679 84,892,618 245,958 58,940,430 215,907,205
29 Plant Held For Future Use (20,794) (4,108) (1,181) (2,284) (1,415) (2,020) (2) (1,879) (7,905)
30 Electric Plant Acquisition Adj -
31 Pensions - - - - - - - - -
32 Prepayments 1,917,080 567,031 129,205 171,105 94,981 235,919 2,753 189,444 526,643
33 Fuel Stock - - - - - - - - -
34 Materials&Supplies 390,107 84,865 22,861 41,046 23,423 51,388 149 35,678 130,695
35 Misc Deferred Debits 938,853 204,242 55,020 98,784 56,371 123,674 358 85,866 314,539
36 Cash Working Capital 1,244,740 269,347 72,536 130,311 74,650 166,471 524 112,946 417,955
37 Weatherization Loans - - - - - - - - -
38 Miscellaneous Rate Base - - - - - - - - -
39
40 Total Rate Base Additions 648,921,247 141,317,611 38,045,196 68,246,343 38,942,689 85,468,050 249,740 59,362,485 217,289,133
41

Rocky Mountain Power
Exhibit No.54 Page 6 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
42 Rate Base Deductions
43 Accum Provision For Depreciation (137,948,914) (30,009,900) (8,084,215) (14,514,604) (8,282,844) (18,171,808) (52,649) (12,616,576) (46,216,318)
44 Accum Provision For Amortization (8,308,844) (1,807,536) (486,923) (874,234) (498,887) (1,094,512) (3,171) (759,913) (2,783,670)
45 Accum Deferred Income Taxes (9,088,687) (1,977,185) (532,624) (956,287) (545,711) (1,197,239) (3,469) (831,236) (3,044,936)
46 Unamortized ITC (6,946) (1,511) (407) (731) (417) (915) (3) (635) (2,327)
47 Customer Advance For Construction (11,448,325) (3,769,901) (912,074) - - (341,707) (6,424,643)
48 Customer Service Deposits
49 Mise Rate Base Deductions (912,215) (177,479) (48,727) (90,795) (55,999) (138,767) (627) (74,486) (325,335)
50
51 Total Rate Base Deductions (167,713,932) (37,743,513) (10,064,970) (16,436,650) (9,383,857) (20,944,949) (59,919) (20,707,489) (52,372,586)
52
53 Total Rate Base 481,207,315 103,574,098 27,980,226 51,809,693 29,558,833 64,523,101 189,821 38,654,996 164,916,546
54
55 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
56
57 Return On Rate Base 3.09% 14,876,148 3,201,912 864,987 1,601,656 913,788 1,994,681 5,868 1,194,989 5,098,266
58 Total Operating Expenses 36,463,519 7,896,957 2,128,005 3,841,908 2,196,581 4,854,820 14,715 3,253,251 12,277,281
59 Revenue Credits (9,616,048) (2,055,553) (552,750) (992,410) (577,847) (1,316,220) (4,791) (855,600) (3,260,878)
60
61 Total Revenue Requirements 41,723,619 9,043,317 2,440,242 4,451,154 2,532,523 5,533,282 15,792 3,592,641 14,114,669
62
63
64 Return On Rate Base @ Target ROR 7.69% 37,005,646 7,965,021 2,151,726 3,984,252 2,273,124 4,961,934 14,598 2,972,634 12,682,358
65 Total Op.exp.Adjusted for Taxes 43,800,890 9,476,238 2,554,643 4,631,893 2,647,290 5,838,658 17,610 3,842,657 14,791,902
66 Revenue Credits (9,616,048) (2,055,553) (552,750) (992,410) (577,847) (1,316,220) (4,791) (855,600) (3,260,878)
67
68 Total Target Revenue Requirements 71,190,488 15,385,707 4,153,619 7,623,735 4,342,566 9,484,373 27,416 5,959,691 24,213,381

Rocky Mountain Power
Exhibit No.54 Page 7 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Distribution Summary
Rocky Mountain Power
Cost Of Service By Rate Schedule-Distribution Function
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K 1,
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13 Operating Expenses
14 Operation&Maintenance Expenses 17,172,126 5,301,823 1,063,596 1,326,536 4,903 7,937,062 102,003 1,432,931 3,272
15 Depreciation Expense 12,260,331 4,420,588 864,463 874,329 13,289 4,842,965 47,084 1,188,745 8,869
16 Amortization Expense 483,104 176,715 34,831 34,329 314 187,408 1,196 48,101 210
17 Taxes Other Than Income 2,566,736 952,038 187,182 181,494 1,814 989,680 4,612 250,832 (916)
18 Income Taxes-Federal 1,216,875 451,356 88,742 86,045 860 469,202 2,187 118,918 (434)
19 Income Taxes-State 275,588 102,220 20,098 19,487 195 106,261 495 26,932 (98)
20 Income Taxes Deferred (1,923,929) (713,612) (140,304) (136,041) (1,359) (741,827) (3,457) (188,015) 687
21 Investment Tax Credit Adj (22,084) (8,191) (1,610) (1,562) (16) (8,515) (40) (2,158) 8
22 Misc Revenues&Expense - - - - - - - - -
23
24 Total Operating Expenses 32,028,748 10,682,937 2,116,995 2,384,618 19,999 13,782,235 154,080 2,876,287 11,596
25
26
27 Rate Base
28 Electric Plant In Service 504,248,219 184,449,758 36,355,076 35,831,743 328,020 195,609,754 1,248,395 50,206,567 218,907
29 Plant Held For Future Use 14,190 3,606 879 1,373 644 2,766 13 1,326 3,583
30 Electric Plant Acquisition Adj - - - - - - - - -
31 Pensions - - - - - - - - -
32 Prepayments 1,868,864 789,833 147,856 112,576 1,622 612,028 6,022 198,238 688
33 Fuel Stock - - - - - - - - -
34 Materials&Supplies 5,868,039 2,146,479 423,071 416,981 3,817 2,276,351 14,528 584,264 2,547
35 Misc Deferred Debits 1,865,042 682,217 134,465 132,529 1,213 723,494 4,617 185,697 810
36 Cash Working Capital 1,373,516 424,067 85,072 106,103 392 634,847 8,159 114,613 262
37 Weatherization Loans - - - - - - - - -
38 Miscellaneous Rate Base - - - - - - - - -
39
40 Total Rate Base Additions 515,237,870 188,495,961 37,146,419 36,601,306 335,709 199,859,239 1,281,734 51,290,705 226,797
41

Rocky Mountain Power
Exhibit No.54 Page 8 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
42 Rate Base Deductions:
43 Accum Provision For Depreciation (182,631,804) (65,568,842) (12,935,794) (13,149,678) (52,008) (72,127,219) (671,341) (18,092,215) (34,708)
44 Accum Provision For Amortization (6,204,345) (2,269,497) (447,318) (440,879) (4,036) (2,406,812) (15,360) (617,749) (2,693)
45 Accum Deferred Income Taxes (11,925,932) (4,227,258) (836,097) (860,993) (8,646) (4,812,153) (33,443) (1,141,572) (5,770)
46 Unamortized ITC (7,004) (2,589) (510) (494) (6) (2,689) (12) (699) (4)
47 Customer Advance For Construction (1,555,516) (512,227) (123,926) - (46,429) - (872,934)
48 Customer Service Deposits
49 Misc Rate Base Deductions (1,078,885) (251,843) (61,939) (99,469) (50,681) (227,031) (1,234) (91,749) (294,940)
50
51 Total Rate Base Deductions (203,403,488) (72,832,257) (14,405,584) (14,551,513) (115,377) (79,622,332) (721,391) (20,816,919) (338,116)
52
53 Total Rate Base 311,834,383 115,663,704 22,740,835 22,049,794 220,332 120,236,908 560,343 30,473,786 (111,319)
54
55 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
56
57 Return On Rate Base 3.09% 9,640,117 3,575,653 703,015 681,652 6,811 3,717,030 17,323 942,073 (3,441)
58 Total Operating Expenses 32,028,748 10,682,937 2,116,995 2,384,618 19,999 13,782,235 154,080 2,876,287 11,596
59 Revenue Credits (741,667) (76,382) (13,899) (159,428) (25,056) (295,965) (397) (170,540) (1)
60
61 Total Revenue Requirements 40,927,197 14,182,208 2,806,112 2,906,842 1,755 17,203,301 171,006 3,647,821 8,154
62
63
64 Return On Rate Base @ Target ROR 7.69% 23,980,585 8,894,732 1,748,808 1,695,666 16,944 9,246,419 43,091 2,343,485 (8,561)
65 Total Op.exp.Adjusted for Taxes 36,783,548 12,446,558 2,463,744 2,720,829 23,359 15,615,588 162,624 3,340,946 9,898
66 Revenue Credits (741,667) (76,382) (13,899) (159,428) (25,056) (295,965) (397) (170,540) (1)
67
68 Total Target Revenue Requirements 60,022,465 21,264,908 4,198,653 4,257,067 15,247 24,566,042 205,318 5,513,892 1,337

Rocky Mountain Power
Exhibit No.54 Page 9 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule-Distribution Substations Summary
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K I.
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
Operating Revenues 5,588,293 1,623,251 303,260 433,695 642 2,794,046 8,071 425,745 (415)
83 Operating Expenses
84 Operation&Maintenance Expenses 2,551,279 658,508 130,309 213,464 280 1,353,622 3,410 191,500 187
85 Depreciation Expense 1,188,837 294,266 58,033 101,059 86 647,729 492 87,114 57
86 Amortization Expense 55,466 20,289 3,999 3,941 36 21,517 137 5,523 24
87 Taxes Other Than Income 294,692 109,305 21,491 20,838 208 113,627 530 28,799 (105)
88 Income Taxes-Federal 280,257 103,951 20,438 19,817 198 108,061 504 27,388 (100)
89 Income Taxes-State 37,068 13,749 2,703 2,621 26 14,293 67 3,622 (13)
90 Income Taxes Deferred (224,172) (83,148) (16,348) (15,851) (158) (86,436) (403) (21,907) 80
91 Investment Tax Credit Adj (2,535) (940) (185) (179) (2) (978) (5) (248) 1
92 Misc Revenues&Expense - - - - - - - - -
93
94 Total Operating Expenses 4,180,892 1,115,979 220,441 345,710 674 2,171,434 4,732 321,791 131
95
96
97 Rate Base
98 Electric Plant In Service 58,763,933 14,674,492 2,913,980 4,971,931 4,184 31,843,400 23,971 4,329,183 2,792
99 Plant Held For Future Use 1,629 414 101 158 74 318 1 152 411
100 Electric Plant Acquisition Adj - - - - - - - - -
101 Pensions - - - - - - - -
102 Prepayments 214,568 90,682 16,976 12,925 186 70,268 691 22,760 79
103 Fuel Stock - - - - - - - - -
104 Materials&Supplies 673,720 246,441 48,574 47,874 438 261,352 1,668 67,080 292
105 Mise Deferred Debits 214,129 78,327 15,438 15,216 139 83,066 530 21,320 93
106 Cash Working Capital 157,696 48,688 9,767 12,182 45 72,888 937 13,159 30
107 Weatherization Loans - - - - - - - - -
108 Miscellaneous Rate Base - - - - - - - - -
109
110 Total Rate Base Additions 60,025,674 15,139,044 3,004,835 5,060,286 5,067 32,331,291 27,799 4,453,655 3,698
III

Rocky Mountain Power
Exhibit No.54 Page 10 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
112 Rate Base Deductions:
113 Accum Provision For Depreciation (15,726,348) (3,934,212) (775,867) (1,331,942) (1,339) (8,513,235) (7,239) (1,161,618) (894)
114 Accum Provision For Amortization (712,332) (260,565) (51,357) (50,618) (463) (276,330) (1,764) (70,925) (309)
115 Accum Deferred Income Taxes (1,340,669) (476,825) (94,279) (96,612) (986) (538,888) (3,651) (128,769) (658)
116 Unamortized ITC (804) (297) (59) (57) (1) (309) (1) (80) (0)
117 Customer Advance For Construction (178,592) (58,810) (14,228) - - (5,331) (100,223) -
118 Customer Service Deposits -
119 NUsc Rate Base Deductions (123,869) (28,915) (7,111) (11,420) (5,819) (26,066) (142) (10,534) (33,863)
120
121 Total Rate Base Deductions (18,082,613) (4,759,624) (942,902) (1,490,649) (8,609) (9,360,159) (12,797) (1,472,149) (35,725)
122
123 Total Rate Base 41,943,061 10,379,420 2,061,933 3,569,636 (3,542) 22,971,132 15,001 2,981,507 (32,027)
124
125 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
126
127 Return On Rate Base 3.09% 1,296,637 320,872 63,743 110,353 (110) 710,135 464 92,171 (990)
128 Total Operating Expenses 4,180,892 1,115,979 220,441 345,710 674 2,171,434 4,732 321,791 131
129 Revenue Credits (95,415) (8,784) (1,599) (21,144) (3,370) (37,894) (46) (22,577) (0)
130
131 Total Revenue Requirements 5,382,114 1,428,067 282,584 434,918 (2,805) 2,843,674 5,150 391,385 (859)
132
133
134 Return On Rate Base @ Target ROR 7.69% 3,225,491 798,195 158,566 274,511 (272) 1,766,518 1,154 229,283 (2,463)
135 Total Op.exp.Adjusted for Taxes 4,820,433 1,274,243 251,881 400,139 620 2,521,694 4,961 367,253 (358)
136 Revenue Credits (95,415) (8,784) (1,599) (21,144) (3,370) (37,894) (46) (22,577) (0)
137
138 Total Target Revenue Requirements 7,950,510 2,063,654 408,847 653,506 (3,022) 4,250,318 6,069 573,959 (2,821)

Rocky Mountain Power
Exhibit No.54 Page 11 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule-Distribution Poles&Wires
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K 1,
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
Operating Revenues 22,875,100 7,078,655 1,384,530 1,698,030 464 10,693,217 222,760 1,798,094 (651)
153 Operating Expenses
154 Operation&Maintenance Expenses 12,561,744 3,908,237 788,994 967,868 1,186 5,768,295 77,572 1,048,800 792
155 Depreciation Expense 6,525,744 1,706,719 353,794 532,131 369 3,395,538 43,964 492,982 247
156 Amortization Expense 238,532 87,253 17,198 16,950 155 92,532 591 23,750 104
157 Taxes Other Than Income 1,267,323 470,068 92,421 89,612 895 488,654 2,277 123,848 (452)
158 IncomeTaxes-Federal (2,111,510) (783,188) (153,984) (149,305) (1,492) (814,155) (3,794) (206,346) 754
159 Income Taxes-State 129,856 48,166 9,470 9,182 92 50,070 233 12,690 (46)
160 Income Taxes Deferred (839,152) (311,253) (61,196) (59,336) (593) (323,560) (1,508) (82,005) 300
161 Investment Tax Credit Adj (10,904) (4,044) (795) (771) (8) (4,204) (20) (1,066) 4
162 Misc Revenues&Expense - - - - - - - - -
163
164 Total Operating Expenses 17,761,635 5,121,956 1,045,901 1,406,331 606 8,653,171 119,316 1,412,653 1,700
165
166
167 Rate Base:
168 Electric Plant In Service 252,714,734 68,279,618 14,313,252 20,345,266 17,993 129,109,100 1,099,661 19,537,836 12,008
169 Plant Held For Future Use 7,006 1,780 434 678 318 1,366 6 655 1,769
170 Electric Plant Acquisition Adj - - - - - - - - -
171 Pensions - - - - - - - - -
172 Prepayments 922,750 389,979 73,004 55,584 801 302,188 2,974 97,880 340
173 Fuel Stock - - - - - - - - -
174 Materials&Supplies 2,897,338 1,059,822 208,891 205,884 1,885 1,123,946 7,173 288,480 1,258
175 Mise Deferred Debits 920,863 336,844 66,392 65,436 599 357,224 2,280 91,688 400
176 Cash Working Capital 678,172 209,383 42,004 52,388 194 313,455 4,028 56,590 129
177 Weatherization Loans - - - - - - - - -
178 Miscellaneous Rate Base - - - - - - - -
179
180 Total Rate Base Additions 258,140,863 70,277,427 14,703,977 20,725,237 21,789 131,207,280 1,116,122 20,073,128 15,903
181

Rocky Mountain Power
Exhibit No.54 Page 12 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
182 Rate Base Deductions:
183 Accum Provision For Depreciation (99,985,170) (26,367,162) (5,489,563) (8,122,943) (5,760) (51,780,223) (620,280) (7,595,395) (3,844)
184 Accum Provision For Amortization (3,063,389) (1,120,562) (220,863) (217,684) (1,993) (1,188,361) (7,584) (305,013) (1,330)
185 Accum Deferred Income Taxes (6,852,824) (2,374,619) (470,713) (500,737) (4,478) (2,835,218) (22,869) (641,202) (2,989)
186 Unamortized ITC (3,458) (1,279) (252) (244) (3) (1,327) (6) (345) (2)
187 Customer Advance For Construction (768,035) (252,912) (61,188) - (22,924) (431,010)
188 Customer Service Deposits -
189 Misc Rate Base Deductions (532,699) (124,347) (30,582) (49,113) (25,023) (112,096) (609) (45,301) (145,626)
190
191 Total Rate Base Deductions (111,205,574) (30,240,880) (6,273,161) (8,890,719) (37,258) (55,940,149) (651,349) (9,018,267) (153,791)
192
193 Total Rate Base 146,935,289 40,036,547 8,430,816 11,834,518 (15,469) 75,267,130 464,773 11,054,861 (137,888)
194
195 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
196
197 Return On Rate Base 3.09% 4,542,390 1,237,699 260,632 365,855 (478) 2,326,825 14,368 341,752 (4,263)
198 Total Operating Expenses 17,761,635 5,121,956 1,045,901 1,406,331 606 8,653,171 119,316 1,412,653 1,700
199 Revenue Credits (354,444) (37,697) (6,858) (75,465) (11,807) (141,650) (196) (80,771) (0)
200
201 Total Revenue Requirements 21,949,581 6,321,958 1,299,675 1,696,721 (11,679) 10,838,346 133,488 1,673,634 (2,563)
202
203
204 Return On Rate Base @ Target ROR 7.69% 11,299,569 3,078,877 648,344 910,094 (1,190) 5,788,168 35,742 850,137 (10,604)
205 Total Op.exp.Adjusted for Taxes 20,002,080 5,732,427 1,174,453 1,586,782 370 9,800,832 126,403 1,581,216 (402)
206 Revenue Credits (354,444) (37,697) (6,858) (75,465) (11,807) (141,650) (196) (80,771) (0)
207
208 Total Target Revenue Requirements 30,947,205 8,773,608 1,815,938 2,421,411 (12,626) 15,447,350 161,949 2,350,582 (11,006)

Rocky Mountain Power
Exhibit No.54 Page 13 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule-Distribution Transformers
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K 1,
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
Operating Revenues 8,068,888 3,619,766 690,301 470,160 1,998 2,291,535 24,640 971,737 (1,249)
223 Operating Expenses
224 Operation&Maintenance Expenses 1,094,703 376,197 75,069 80,384 486 454,204 4,390 103,647 325
225 Depreciation Expense 2,335,323 1,036,426 217,238 144,939 166 596,792 2,145 337,506 111
226 Amortization Expense 107,270 39,239 7,734 7,623 70 41,613 266 10,681 47
227 Taxes Other Than Income 569,927 211,394 41,563 40,300 403 219,752 1,024 55,696 (203)
228 Income Taxes-Federal 1,758,199 652,140 128,218 124,322 1,242 677,925 3,159 171,819 (628)
229 Income Taxes-State 59,550 22,088 4,343 4,211 42 22,961 107 5,820 (21)
230 Income Taxes Deferred (490,177) (181,813) (35,747) (34,660) (346) (189,002) (881) (47,902) 175
231 Investment Tax Credit Adj (4,904) (1,819) (358) (347) (3) (1,891) (9) (479) 2
232 Misc Revenues&Expense - - - - - - - - -
233
234 Total Operating Expenses 5,429,892 2,153,852 438,061 366,772 2,060 1,822,355 10,202 636,786 (194)
235
236
237 Rate Base:
238 Electric Plant In Service 109,348,368 48,487,058 10,160,556 6,791,457 8,092 28,015,596 101,269 15,778,940 5,400
239 Plant Held For Future Use 3,151 801 195 305 143 614 3 294 796
240 Electric Plant Acquisition Adj - - - - - - - - -
241 Pensions - - - - - - - - -
242 Prepayments 414,969 175,377 32,830 24,997 360 135,897 1,337 44,018 153
243 Fuel Stock - - - - - - - - -
244 Materials&Supplies 1,302,960 476,612 93,940 92,588 848 505,449 3,226 129,732 566
245 Mise Deferred Debits 414,121 151,482 29,857 29,427 269 160,647 1,025 41,233 180
246 Cash Working Capital 304,980 94,161 18,890 23,560 87 140,964 1,812 25,449 58
247 Weatherization Loans - - - - - - - - -
248 Miscellaneous Rate Base - - - - - - - -
249
250 Total Rate Base Additions 111,788,549 49,385,491 10,336,269 6,962,334 9,799 28,959,167 108,672 16,019,666 7,152
251

Rocky Mountain Power
Exhibit No.54 Page 14 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
252 Rate Base Deductions:
253 Accum Provision For Depreciation (40,342,195) (17,941,624) (3,762,821) (2,499,461) (2,590) (10,245,667) (36,300) (5,852,002) (1,729)
254 Accum Provision For Amortization (1,377,635) (503,927) (99,324) (97,894) (896) (534,417) (3,411) (137,167) (598)
255 Accum Deferred Income Taxes (2,099,823) (775,244) (152,740) (148,188) (1,801) (807,446) (3,812) (209,391) (1,202)
256 Unamortized ITC (1,555) (575) (113) (110) (1) (597) (3) (155) (1)
257 Customer Advance For Construction (345,392) (113,737) (27,517) - (10,309) (193,829)
258 Customer Service Deposits -
259 Misc Rate Base Deductions (239,560) (55,920) (13,753) (22,086) (11,253) (50,411) (274) (20,372) (65,490)
260
261 Total Rate Base Deductions (44,406,160) (19,391,027) (4,056,268) (2,767,739) (16,542) (11,648,847) (43,800) (6,412,917) (69,019)
262
263 Total Rate Base 67,382,389 29,994,464 6,280,000 4,194,594 (6,743) 17,310,320 64,872 9,606,749 (61,867)
264
265 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
266
267 Return On Rate Base 3.09% 2,083,074 927,255 194,141 129,673 (208) 535,135 2,005 296,985 (1,913)
268 Total Operating Expenses 5,429,892 2,153,852 438,061 366,772 2,060 1,822,355 10,202 636,786 (194)
269 Revenue Credits (161,576) (16,956) (3,085) (34,540) (5,414) (64,533) (88) (36,960) (0)
270
271 Total Revenue Requirements 7,351,390 3,064,151 629,117 461,904 (3,563) 2,292,957 12,119 896,811 (2,106)
272
273
274 Return On Rate Base @ Target ROR 7.69% 5,181,818 2,306,624 482,943 322,571 (519) 1,331,193 4,989 738,775 (4,758)
275 Total Op.exp.Adjusted for Taxes 6,457,328 2,611,202 533,817 430,730 1,957 2,086,300 11,191 783,268 (1,137)
276 Revenue Credits (161,576) (16,956) (3,085) (34,540) (5,414) (64,533) (88) (36,960) (0)
277
278 Total Target Revenue Requirements 11,477,570 4,900,871 1,013,674 718,761 (3,976) 3,352,960 16,091 1,485,083 (5,895)

Rocky Mountain Power
Exhibit No.54 Page 15 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule-Distribution Services
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K 1,
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
Operating Revenues 4,817,147 2,801,548 448,556 230,240 1,151 798,720 7,646 530,005 (719)
293 Operating Expenses
294 Operation&Maintenance Expenses 594,553 200,622 39,863 44,078 279 252,597 2,496 54,433 186
295 Depreciation Expense 1,370,648 914,495 152,423 61,688 95 56,767 362 184,755 64
296 Amortization Expense 61,471 22,486 4,432 4,368 40 23,846 152 6,121 27
297 Taxes Other Than Income 326,596 121,139 23,817 23,094 231 125,929 587 31,916 (117)
298 Income Taxes-Federal 1,017,492 377,402 74,202 71,947 719 392,324 1,828 99,434 (363)
299 Income Taxes-State 33,993 12,608 2,479 2,404 24 13,107 61 3,322 (12)
300 Income Taxes Deferred (281,891) (104,557) (20,557) (19,933) (199) (108,691) (507) (27,548) 101
301 Investment Tax Credit Adj (2,810) (1,042) (205) (199) (2) (1,083) (5) (275) 1
302 Misc Revenues&Expense - - - - - - - - -
303
304 Total Operating Expenses 3,120,053 1,543,152 276,453 187,447 1,187 754,794 4,975 352,158 (114)
305
306
307 Rate Base:
308 Electric Plant In Service 62,661,981 41,660,205 6,949,137 2,832,965 4,637 2,765,111 17,647 8,429,184 3,094
309 Plant Held For Future Use 1,806 459 112 175 82 352 2 169 456
310 Electric Plant Acquisition Adj - - - - - - - - -
311 Pensions - - - - - - - -
312 Prepayments 237,798 100,500 18,813 14,324 206 77,876 766 25,224 88
313 Fuel Stock - - - - - - - - -
314 Materials&Supplies 746,660 273,122 53,832 53,057 486 289,647 1,849 74,343 324
315 Mise Deferred Debits 237,311 86,807 17,110 16,863 154 92,059 588 23,628 103
316 Cash Working Capital 174,769 53,959 10,825 13,501 50 80,779 1,038 14,584 33
317 Weatherization Loans - - - - - - - - -
318 Miscellaneous Rate Base - - - - - - - - -
319
320 Total Rate Base Additions 64,060,324 42,175,051 7,049,829 2,930,886 5,615 3,305,824 21,889 8,567,131 4,098
321

Rocky Mountain Power
Exhibit No.54 Page 16 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
322 Rate Base Deductions:
323 Accum Provision For Depreciation (23,276,637) (15,598,688) (2,597,367) (1,041,673) (1,484) (885,222) (5,650) (3,145,561) (991)
324 Accum Provision For Amortization (789,452) (288,775) (56,918) (56,098) (514) (306,247) (1,954) (78,604) (343)
325 Accum Deferred Income Taxes (1,194,632) (441,669) (87,007) (84,239) (1,030) (458,578) (2,127) (119,294) (687)
326 Unamortized ITC (891) (329) (65) (63) (1) (342) (2) (89) (1)
327 Customer Advance For Construction (197,927) (65,177) (15,769) - (5,908) (111,074) -
328 Customer Service Deposits -
329 NUsc Rate Base Deductions (137,279) (32,045) (7,881) (12,657) (6,449) (28,888) (157) (11,674) (37,529)
330
331 Total Rate Base Deductions (25,596,818) (16,426,684) (2,765,007) (1,194,729) (9,478) (1,685,185) (9,890) (3,466,296) (39,550)
332
333 Total Rate Base 38,463,506 25,748,367 4,284,823 1,736,156 (3,862) 1,620,639 11,999 5,100,835 (35,452)
334
335 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
336
337 Return On Rate Base 3.09% 1,189,069 795,991 132,462 53,672 (119) 50,101 371 157,688 (1,096)
338 Total Operating Expenses 3,120,053 1,543,152 276,453 187,447 1,187 754,794 4,975 352,158 (114)
339 Revenue Credits (92,341) (9,716) (1,768) (19,724) (3,091) (36,885) (51) (21,107) (0)
340
341 Total Revenue Requirements 4,216,781 2,329,427 407,147 221,395 (2,023) 768,010 5,296 488,740 (1,210)
342
343
344 Return On Rate Base @ Target ROR 7.69% 2,957,908 1,980,092 329,510 133,513 (297) 124,630 923 392,263 (2,726)
345 Total Op.exp.Adjusted for Taxes 3,706,538 1,935,759 341,788 213,920 1,128 779,505 5,158 429,935 (655)
346 Revenue Credits (92,341) (9,716) (1,768) (19,724) (3,091) (36,885) (51) (21,107) (0)
347
348 Total Target Revenue Requirements 6,572,105 3,906,136 669,530 327,709 (2,260) 867,250 6,030 801,091 (3,381)

Rocky Mountain Power
Exhibit No.54 Page 17 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule-Distribution Meters
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K 1,
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
Operating Revenues 2,235,257 1,212,529 203,749 95,979 17,752 463,628 15,678 213,211 12,731
363 Operating Expenses
364 Operation&Maintenance Expenses 369,846 158,260 29,361 20,741 2,671 108,344 14,135 34,551 1,783
365 Depreciation Expense 839,779 468,682 82,974 34,512 12,573 146,139 120 86,388 8,390
366 Amortization Expense 20,365 7,449 1,468 1,447 13 7,900 50 2,028 9
367 Taxes Other Than Income 108,198 40,132 7,890 7,651 76 41,719 194 10,574 (39)
368 Income Taxes-Federal 272,436 101,050 19,868 19,264 192 105,046 490 26,624 (97)
369 Income Taxes-State 15,121 5,609 1,103 1,069 11 5,830 27 1,478 (5)
370 Income Taxes Deferred (88,538) (32,840) (6,457) (6,261) (63) (34,138) (159) (8,652) 32
371 Investment Tax Credit Adj (931) (345) (68) (66) (1) (359) (2) (91) 0
372 Misc Revenues&Expense - - - - - - - - -
373
374 Total Operating Expenses 1,536,275 747,997 136,140 78,358 15,473 380,481 14,855 152,898 10,072
375
376
377 Rate Base:
378 Electric Plant In Service 20,759,204 11,348,385 2,018,151 890,124 293,115 3,876,547 5,846 2,131,423 195,612
379 Plant Held For Future Use 598 152 37 58 27 117 1 56 151
380 Electric Plant Acquisition Adj - - - - - - - - -
381 Pensions - - - - - - -
382 Prepayments 78,780 33,294 6,233 4,746 68 25,799 254 8,356 29
383 Fuel Stock - - - - - - - - -
384 Materials&Supplies 247,360 90,482 17,834 17,577 161 95,957 612 24,629 107
385 Mise Deferred Debits 78,619 28,758 5,668 5,587 51 30,498 195 7,828 34
386 Cash Working Capital 57,899 17,876 3,586 4,473 17 26,761 344 4,831 11
387 Weatherization Loans - - - - - - - - -
388 Miscellaneous Rate Base - - - - - - - - -
389
390 Total Rate Base Additions 21,222,459 11,518,948 2,051,509 922,564 293,439 4,055,679 7,252 2,177,124 195,945
391

Rocky Mountain Power
Exhibit No.54 Page 18 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
392 Rate Base Deductions:
393 Accum Provision For Depreciation (3,301,456) (1,727,155) (310,175) (153,659) (40,834) (702,871) (1,872) (337,639) (27,251)
394 Accum Provision For Amortization (261,537) (95,668) (18,856) (18,585) (170) (101,456) (648) (26,040) (114)
395 Accum Deferred Income Taxes (437,984) (158,901) (31,359) (31,218) (350) (172,024) (983) (42,916) (234)
396 Unamortized ITC (295) (109) (22) (21) (0) (113) (1) (29) (0)
397 Customer Advance For Construction (65,571) (21,592) (5,224) - - (1,957) - (36,797) -
398 Customer Service Deposits -
399 NUsc Rate Base Deductions (45,479) (10,616) (2,611) (4,193) (2,136) (9,570) (52) (3,868) (12,433)
400
401 Total Rate Base Deductions (4,112,322) (2,014,042) (368,246) (207,675) (43,491) (987,992) (3,555) (447,290) (40,031)
402
403 Total Rate Base 17,110,137 9,504,906 1,683,263 714,889 249,948 3,067,687 3,697 1,729,834 155,914
404
405 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
406
407 Return On Rate Base 3.09% 528,947 293,837 52,037 22,100 7,727 94,835 114 53,476 4,820
408 Total Operating Expenses 1,536,275 747,997 136,140 78,358 15,473 380,481 14,855 152,898 10,072
409 Revenue Credits (37,891) (3,229) (588) (8,554) (1,375) (15,003) (17) (9,124) (0)
410
411 Total Revenue Requirements 2,027,331 1,038,605 187,589 91,904 21,826 460,313 14,953 197,250 14,892
412
413
414 Return On Rate Base @ Target ROR 7.69% 1,315,798 730,943 129,446 54,976 19,221 235,910 284 133,027 11,990
415 Total Op.exp.Adjusted for Taxes 1,797,168 892,926 161,806 89,259 19,285 427,257 14,912 179,274 12,450
416 Revenue Credits (37,891) (3,229) (588) (8,554) (1,375) (15,003) (17) (9,124) (0)
417
418 Total Target Revenue Requirements 3,075,075 1,620,640 290,664 135,680 37,131 648,163 15,179 303,177 24,440

Rocky Mountain Power
Exhibit No.54 Page 19 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Retail Summary
Rocky Mountain Power
Cost Of Service By Rate Schedule-Retail Function
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K L
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13 Operating Expenses
14 Operation&Maintenance Expenses 3,546,006 2,454,578 438,923 73,236 7,556 132,360 19,526 419,607 220
15 Depreciation Expense 34,219 22,310 3,676 567 60 2,861 213 4,528 4
16 Amortization Expense 675,929 440,693 72,618 11,198 1,180 56,509 4,215 89,447 69
17 Taxes Other Than Income 67,932 36,063 5,981 2,393 840 9,293 354 8,753 4,255
18 Income Taxes-Federal (271,956) (144,375) (23,944) (9,579) (3,361) (37,205) (1,416) (35,041) (17,034)
19 Income Taxes-State (61,590) (32,697) (5,423) (2,169) (761) (8,426) (321) (7,936) (3,858)
20 Income Taxes Deferred 199,452 105,885 17,560 7,025 2,465 27,286 1,039 25,699 12,493
21 Investment Tax Credit Adj - - - - - - - - -
22 Misc Revenues&Expense - - - - - - - -
23
24 Total Operating Expenses 4,189,991 2,882,456 509,392 82,671 7,978 182,678 23,610 505,057 (3,851)
25
26
27 Rate Base
28 Electric Plant In Service 10,628,326 6,929,463 1,141,854 176,078 18,547 888,544 66,277 1,406,471 1,091
29 Plant Held For Future Use 354 90 22 34 16 69 0 33 89
30 Electric Plant Acquisition Adj - - - - - - - - -
31 Pensions - - - - - -
32 Prepayments 9,823 6,404 1,055 163 17 821 61 1,300 1
33 Fuel Stock - - - - - -
34 Materials&Supplies - - - - - - - - -
35 Misc Deferred Debits 475,777 120,899 29,466 46,052 21,597 92,738 427 44,465 120,133
36 Cash Working Capital 5,904 4,087 731 122 13 220 33 699 0
37 Weatherization Loans - - - - - - - - -
38 Miscellaneous Rate Base - - - - - - - - -
39
40 Total Rate Base Additions 11,120,184 7,060,943 1,173,128 222,449 40,190 982,393 66,799 1,452,968 121,315
41

Rocky Mountain Power
Exhibit No.54 Page 20 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
42 Rate Base Deductions
43 Accum Provision For Depreciation (285,644) (186,234) (30,688) (4,732) (498) (23,880) (1,781) (37,800) (29)
44 Accum Provision For Amortization (8,312,679) (5,419,706) (893,073) (137,715) (14,506) (694,953) (51,837) (1,100,036) (853)
45 Accum Deferred Income Taxes (872,284) (598,894) (105,976) (17,517) (1,812) (38,206) (4,892) (104,928) (59)
46 Unamortized ITC -
47 Customer Advance For Construction
48 Customer Service Deposits -
49 Misc Rate Base Deductions (62,605) (13,619) (3,669) (6,587) (3,759) (8,247) (24) (5,726) (20,974)
50
51 Total Rate Base Deductions (9,533,212) (6,218,454) (1,033,406) (166,551) (20,575) (765,286) (58,535) (1,248,489) (21,916)
52
53 Total Rate Base 1,586,972 842,489 139,722 55,897 19,615 217,107 8,264 204,479 99,399
54
55 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
56
57 Return On Rate Base 3.09% 49,060 26,045 4,319 1,728 606 6,712 255 6,321 3,073
58 Total Operating Expenses 4,189,991 2,882,456 509,392 82,671 7,978 182,678 23,610 505,057 (3,851)
59 Revenue Credits (580,651) (326,706) (54,753) (15,907) (181) (72,852) 7,902 (118,142) (11)
60
61 Total Revenue Requirements 3,658,401 2,581,796 458,958 68,491 8,403 116,537 31,768 393,236 (789)
62
63
64 Return On Rate Base @ Target ROR 7.69% 122,041 64,789 10,745 4,299 1,508 16,696 636 15,725 7,644
65 Total Op.exp.Adjusted for Taxes 4,214,189 2,895,303 511,523 83,523 8,277 185,988 23,736 508,175 (2,335)
66 Revenue Credits (580,651) (326,706) (54,753) (15,907) (181) (72,852) 7,902 (118,142) (11)
67
68 Total Target Revenue Requirements 3,755,580 2,633,386 467,514 71,914 9,604 129,832 32,274 405,758 5,298
Generation Demand Summary

Rocky Mountain Power
Exhibit No.54 Page 21 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Misc Summary
Rocky Mountain Power
Cost Of Service By Rate Schedule-Misc Function
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I K L
DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13 Operating Expenses
14 Operation&Maintenance Expenses 2,175,692 497,890 129,219 221,365 121,448 320,271 1,837 196,689 686,973
15 Depreciation Expense - - - - - - - - -
16 Amortization Expense - - - - - - -
17 Taxes Other Than Income - - - - - - - - -
18 Income Taxes-Federal 59,183 15,055 3,667 5,725 2,680 11,566 53 5,533 14,903
19 Income Taxes-State 13,403 3,409 830 1,297 607 2,619 12 1,253 3,375
20 Income Taxes Deferred - - - - - - - - -
21 Investment Tax Credit Adj - - - - - - -
22 Misc Revenues&Expense - - - - - - - - -
23
24 Total Operating Expenses 2,248,278 516,354 133,717 228,387 124,734 334,457 1,902 203,476 705,252
25
26
27 Rate Base
28 Electric Plant In Service - - - - - - - -
29 Plant Held For Future Use - - - - - - - -
30 Electric Plant Acquisition Adj - - - - - - - -
31 Pensions - - - - - - - - -
32 Prepayments 312,487 79,406 19,353 30,246 14,185 60,910 281 29,205 78,903
33 Fuel Stock - - - - - - - - -
34 Materials&Supplies - - - - - - - - -
35 Misc Deferred Debits 2,288,673 581,572 141,741 221,526 103,891 446,105 2,056 213,896 577,886
36 Cash Working Capital (27,516) (6,297) (1,634) (2,800) (1,536) (4,050) (23) (2,488) (8,688)
37 Weatherization Loans - - - - - - - -
38 Miscellaneous Rate Base - - - - - - - - -
39
40 Total Rate Base Additions 2,573,644 654,681 159,459 248,973 116,541 502,965 2,313 240,613 648,100
41

Rocky Mountain Power
Exhibit No.54 Page 22 of 22
Case No. PAC-E-24-04
Witness: Robert M.Meredith
42 Rate Base Deductions:
43 Accum Provision For Depreciation - - - - - - - -
44 Accum Provision For Amortization - - - - - - - -
45 Accum Deferred Income Taxes - - - - - - - -
46 Unamortized ITC - - - - - - - -
47 Customer Advance For Construction - - - - - - - -
48 Customer Service Deposits - - - - - - - -
49 Misc Rate Base Deductions - - - - - - - -
50
51 Total Rate Base Deductions - - - - - - - - -
52
53 Total Rate Base 2,573,644 654,681 159,459 248,973 116,541 502,965 2,313 240,613 648,100
54
55 Calculated Return On Rate Base 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
56
57 Return On Rate Base 3.09% 79,562 20,239 4,930 7,697 3,603 15,549 72 7,438 20,036
58 Total Operating Expenses 2,248,278 516,354 133,717 228,387 124,734 334,457 1,902 203,476 705,252
59 Revenue Credits (28) (6) (2) (3) (2) (4) (0) (3) (9)
60
61 Total Revenue Requirements 2,327,812 536,587 138,645 236,081 128,336 350,002 1,973 210,911 725,278
62
63
64 Return On Rate Base @ Target ROR 7.69% 197,918 50,346 12,263 19,146 8,962 38,679 178 18,504 49,840
65 Total Op.exp.Adjusted for Taxes 2,287,520 526,336 136,148 232,183 126,511 342,126 1,937 207,144 715,134
66 Revenue Credits (28) (6) (2) (3) (2) (4) (0) (3) (9)
67
68 Total Target Revenue Requirements 2,485,410 576,676 148,409 251,327 135,472 380,801 2,115 225,645 764,965
Generation Demand Summary

Case No. PAC-E-24-04
Exhibit No. 55
Witness : Robert M. Meredith
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Robert M. Meredith
Cost of Service - Study
May 2024

Rocky Mountain Power
Exhibit No.55 Page 1 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
ROCKY MOUNTAIN POWER
COST OF SERVICE
FUNCTIONALIZATION, CLASSIFICATION & ALLOCATION PROCEDURES
INTRODUCTION
The Class Cost of Service Study is based on PacifiCorp's normalized results of operations.
It employs a three-step process referred to as functional ization, classification, and
allocation. These three steps recognize the way a utility provides electrical service and
assigns cost responsibility to the groups of customers for whom the costs are incurred.
Functionalization
Functionalization recognizes the different roles played by the various facilities in the
electric utility system. It is the process of separating expenses and rate base items to
determine a separate revenue requirement for each of five major electric utility functions;
Production (or Generation), Transmission, Distribution (Poles and Wires), Retail Services
and Miscellaneous Services. These functions are also referred to as P, T, D (or DPW), R,
and M.
The production function consists of the costs associated with power generation, including
coal mining and wholesale purchases.
The transmission function includes the costs associated with the high voltage system
utilized for the bulk transmission of power from the generation source and interconnected
utilities to the load centers.
The distribution function includes the radial distribution system that connects the customer
to the transmission system. This includes distribution substations, poles and wires, line
transformers, service drops and meters.
The retail service function includes the retail activities associated with customer service
including meter reading, customer accounting, customer service activities and sales.
The misc. services function is a catchall for expenses that are associated with regulatory
activities. These activities include franchise requirements and regulatory commission
expenses.
Classification
Classification identifies the component of utility service being provided. The Company
provides and customers purchase service that includes at least three different
components: demand-related, energy-related, and customer-related.
Demand-related costs are incurred by the Company to meet the maximum demand
imposed on generating units, transmission lines, and distribution facilities. The maximum
Page 1 of 10

Rocky Mountain Power
Exhibit No.55 Page 2 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
demand influences the size of these facilities, and correspondingly, the amount of
Company investment and related expenses.
Energy-related costs vary with the output of a kWh of electricity. Typical energy-related
costs include fuel, maintenance that occurs on the generating unit due to running of the
unit, purchased energy and other costs that are impacted by the decision to supply energy.
Customer-related costs are driven by the number of customers served. Once the
Company makes a commitment to serve a customer, these costs continue, even if the
customer uses little or no electricity. At a minimum, they consist of the costs associated
with meters, service drops, meter reading, billing, and customer service related expenses.
Allocation
After the costs have been functionalized and classified, the next step is to allocate them
among the customer classes. Some utility plant and expenses can be identified as serving
one or a small group of customers and can be directly assigned to those customers. In
most cases, however, utility plant and expenses are used to serve multiple classes of
customers. As such, those costs must be equitably shared among the customer classes.
This is achieved by the use of allocation factors, which specify each class' share of a
particular cost driver such as system peak demand, energy consumed, or number of
customers. The appropriate allocation factor is then applied to the respective cost element
to determine each class' share of cost. Factors with two digits (i.e. F30 - MWH) identify
allocation factors that are calculated using cost driver information that is external to the
cost study.
Many expense and rate base items track plant investment or some other value in the cost
of service study. The allocation factors for these items are internally generated within the
cost of service model. Internally identified factors are identified with three digits (i.e. F102
— Gross Plant). Many plant related allocation factors are identified by function and are so
identified (F102G — Generation Plant, F102T — Transmission Plant, F102D — Distribution
Plant and so on).
FUNCTIONALIZATION PROCEDURES
For regulatory reporting purposes costs are collected into the Business Warehouse (BW)
database. Each account balance in BW is assigned a functional identification or FUNC
Factor. Account balances captured in BW that are directly related to one of the primary
business functions — P, T, D (or DPW), R, or M — are so designated. The functional
designation is generally driven by the location code associated with an asset or
transaction. In some cases, the customer service system for example, the business
purpose of the asset or transaction is used rather than the physical location. Assets and
expenses that support more than one of the five (for example, administrative and general
expenses and general office rate base) are apportioned between the functions. Those
items that are considered plant related are split between functions in the same proportion
Page 2 of 10

Rocky Mountain Power
Exhibit No. 55 Page 3 of 486
Case No. PAC-E-24-04
Witness: Robert M. Meredith
as generation, transmission, and distribution plant (PTD FUNC factor). Those items that
are considered directly related to employee compensation are split in the same proportion
as company labor (LABOR FUNC factor).
In the Results of Operations Model (Jurisdictional Allocation Model or JAM), account
balances from BW are aggregated by FERC account and by 2020 Protocol jurisdictional
allocation factor and roll up to a single line item. Each of these line items is also assigned
or allocated to one or more of the functions using a series of functionalization factors
(FUNC factors). When all, or essentially all, of the account balance associated with one
FERC account and 2020 Protocol factor have the same functional designation, that FUNC
factor is used. For example any item allocated to a jurisdiction using the SE factor is
generally fuel related and assigned to the generation function using the "P" FUNC factor.
When the various account balances from BW that roll up to one line in the JAM and have
more than one functional designation, a new FUNC factor is developed. An example of
this is the SCHMAT-SO FUNC factor. Of the Schedule M Additions Temporary account
balances allocated on the SO Protocol factor, some are labor related, some are directly
associated with generation and some are overall plant related. Each of these account
balances is assigned or apportioned to the appropriate function. The SCHMAT-SO FUNC
factor is derived from the summation of the account balances by function. The Schedule
M Additions Temporary allocated to a state using the SO Protocol factor are then assigned
to functions using the SCHMAT-SO FUNC factor.
Some FUNC factors, such as the Production, Transmission and Distribution (PTD) factor
or the Cash Working Capital (CWC) factor are calculated from data inside the JAM model.
Operation Revenues:
General Business Revenue: Account 440-445. Residential Revenues, and Account 442,
Retail - Commercial and Industrial Revenues, are not functionalized. The dollar amounts
assigned to PTDRM for retail revenues have been derived to produce the jurisdictional
normalized ROE.
Interdepartmental: Account 448. Interdepartmental Sales, is allocated to Distribution
Poles & Conductor (DPW).
Special Sales: Account 447. Firm Wholesale Sales (sometime referred to as Sales for
Resale), are allocated to Production "P".
Other Operating Revenue: Accounts 450 to 456. Other Revenues is functionalized on
the "OTHREV" factors. The vast majority of revenue in this line item is associated with
account 456 and has been functionalized using the "OTHSE" factor. These factors are
developed by identifying each specific revenue item as PTDRM.
Page 3 of 10

Rocky Mountain Power
Exhibit No. 55 Page 4 of 486
Case No. PAC-E-24-04
Witness: Robert M. Meredith
Operating Expenses:
Production: Accounts 500-557. Production expense includes all generation maintenance
expenses as well as fuel and purchased power expenses. All of these costs are assigned
to P.
Transmission: Accounts 560-573. Transmission costs, including wheeling expenses, are
assigned to T.
Distribution: Accounts 580-598. Maintenance and operation expenses are assigned to
D.
Customer Accounts & Sales: Accounts 901-916. Customer Accounts and Sales are
assigned to R.
Administrative & General: Accounts 920-935. Most A&G expenses are functionalized on
the "PTD" functionalization factor. The "PTD" factor used here is based on the ratio of total
company plant investment between P, T & D. Costs that have been identified as
supporting customer systems are considered part of the retail function. Account 926,
Pension Benefits and Account 929 Duplicate Charges are functionalized on the "LABOR"
functionalization factor. The "LABOR" factor is based on the FERC Form 1 breakdown of
labor expenses between P, T, D & R (As shown above, Customer Accounting, Service and
Sales are considered part of the R function). Account 927, Franchise Requirements, and
Account 928, Regulatory Commission Expense are assigned to M. Account 928, FERC
annual charge is functionalized on the "FERC" factor with the balance going to M. Account
935 is functionalized on the General Plant "G" factor.
Depreciation: Account 403. The functionalization of depreciation matches the
functionalization of rate base. For example, the functionalization of General Plant
Depreciation expense matches the functionalization of General Plant rate base.
Amortization: Accounts 404-407. Account 404, Amortization of Limited Term Electric
Plant is functionalized based on analysis of the items being amortized to this account with
the vast majority of the money being functionalized by PTD or CUST. Account 405, Other
Electric Plant Amortization is allocated on the "GP" factor. Account 406, Plant Acquisition
Adjustment Amortization and Account 407, Amortization of un-recovered Plant are
assigned to P.
Taxes Other Than Income: Account 408. Property tax, Excise and Super-fund taxes are
functionalized to P, T, D, & R using the "GP" factor. The "GP" factor is different than the
"PTD" factor in that the "GP" includes General and Intangible plant balances in the
calculation.
Income Taxes - Federal: The federal income tax calculations for PTDRM are based on
the functionalized breakdown of revenues and expenses as described above. In addition
Page 4 of 10

Rocky Mountain Power
Exhibit No. 55 Page 5 of 486
Case No. PAC-E-24-04
Witness: Robert M. Meredith
to the above expense deductions, Account 427, Interest Expense, is functionalized to
PTDRM using the "GP" factor and deducted from PTDRM revenue. Schedule M Additions
and Deductions are functionalized and netted against PTDRM operating revenues to arrive
at total taxable income before state income tax.
Schedule M items that can be specifically identified with P, T, D or R are so assigned.
Those items that are salary or benefit related are functionalized using the "LABOR" factor.
Items associated with bond refinancing are functionalized using the "PTD" factor. The
reversal of book deprecation is functionalized according to book depreciation.
Income Taxes - State: Account 409.11. The total income before state taxes is calculated
for PTDRM in the same manner as done for Federal income taxes. This amount is
multiplied by the composite state tax rate to arrive at functionalized state income taxes for
each function.
Income Taxes Deferred - Net: Accounts 410 & 411. The Tax Department determines
whether the plant deferred income taxes are production, transmission, distribution or
general plant related. These items are functionalized into PTDRM accordingly, using the
"DITEXP" factor. Deferred taxes associated with employee benefits are functionalized
using the "LABOR" factor. Items associated with property taxes are functionalized using
the "GP" factor. Items that can be directly associated with a function are directly
functionalized using "P" or "PT" factors.
Investment Tax Credit Adjustment: Accounts 411.40 & 411.41. The Federal deferred
investment tax credit was functionalized on the "PTD" factor.
Miscellaneous Revenue & Expense: Accounts 411.8, 421 & 431.1. The gains and losses
arising from the sale of utility property are identified and assigned to P, T, or D. Emission
allowances are assigned to P. The interest expense associated with customer deposits in
Account 431.1 is assigned to R.
Rate Base:
Electric Plant in Service: Production plant rate base, Accounts 310 - 346, is assigned to
P. Likewise, transmission plant accounts are assigned to T. Distribution plant accounts
are split between D and R based upon asset utilization.
General and Intangible Plant: General plant rate base accounts, except coal mine plant,
which is assigned to P, are functionalized using functionalization factors. The General
Plant factors were developed using the functional identification in the Business Warehouse
reports of general plant. BW identifies investments by accounting location, as steam,
hydro, transmission, distribution, general office, or the customer service system. The
identified generation items are assigned to P and known transmission items are assigned
to T. General plant items that are assigned situs because they are associated with
distribution property are assigned to that function. The general office items within the BW
listing were functionalized on the "PTD" factor and those items associated with the
Page 5 of 10

Rocky Mountain Power
Exhibit No. 55 Page 6 of 486
Case No. PAC-E-24-04
Witness: Robert M. Meredith
customer service system were functionalized to R. A separate General Plant
functionalization factor was developed to correspond to each PITA allocation factor.
Intangible plant was functionalized in the same manner.
Plant Held for Future Use: BW tracks Account 105 transactions to production,
transmission, general and mining totals. Production and mining are assigned to P, and
transmission to T. The general amount is functionalized using the "G" factor.
Deferred Debits: BW tracks and collects deferred debits that are related to production.
These costs are assigned to P directly. Situs and system overhead debits are
functionalized using the "DEFSG", "DDSO2" and "DDSO6" functionalization factors. These
three factors were developed by generating a detailed listing of BW debits to situs and
system overhead.
Electric Plant Acquisition Adjustments: Account 114. All Electric Plant Acquisition
Adjustments are assigned to P.
Prepayments: Account 165. Situs prepayments for franchise taxes and regulatory
commission fees are assigned to R. Fuel related prepayments are assigned to P.
Property insurance was functionalized using "PTD". Other prepayments are functionalized
using the "PT" functionalization factor.
Fuel Stock: Account 151 assigned to P.
Materials & Supplies: Accounts 154, 163 & 253.18. Materials and Supplies are
functionalized using the "MSS" factor. This functionalization factor was developed using
FERC form 1 data.
Working Capital: Accounts CWC, 131, 135, 143, 232 & 253. Cash Working Capital is
calculated by subtracting the expense lag days from the revenue lead days and multiplying
this difference times the daily cost of service. The daily cost of service is calculated within
the model by adding 12 months of O&M, Taxes Other than Income, and State and Federal
Income Taxes and dividing by 365. This amount is functionalized using the "CWC" factor.
The "CWC" factor is internally calculated by adding the O&M, Taxes Other than Income,
and State and Federal Income Taxes, for each of the three functions and dividing by the
functional total, (Production/Total, Transmission/Total, Distribution/Total).
Weatherization: Accounts 124, 182, 186. Weatherization loans and other deferred debits
related to conservation and DSM programs are assigned to M.
Other Miscellaneous Rate Base: Accounts 182.22 & 141 . Other miscellaneous rate
base includes the deferred debits related to the Trojan Nuclear Plant which are assigned to
P.
Page 6 of 10

Rocky Mountain Power
Exhibit No. 55 Page 7 of 486
Case No. PAC-E-24-04
Witness: Robert M. Meredith
Accumulated Provision for Depreciation & Amortization: Accounts 108 & 111. The
functionalization of the accumulated depreciation matches the functionalization of rate
base.
Accumulated Deferred Income Taxes: Accounts 190, 281-283. The largest component
of accumulated deferred income taxes is due to timing differences between book
depreciation and tax depreciation. This timing difference is functionalized on the
"ACCMDIT" factor. Detail to develop this factor is supplied by the Tax Department. The
percentage for P in the "ACCMDIT" factor, for example, is developed by taking the total of
production items as determined by the Tax Department and dividing it by the total of all
PTDRM items. This includes the accumulated deferred income taxes arising from general
plant which are functionalized using the "G" factor for the purposes of developing the
"ACCMDIT" factor.
Unamortized Investment Tax Credits: Account 255. The accumulated investment tax
credits are functionalized using the "PTD" factor.
Customer Advances for Construction: Account 252. State situs customer advances for
construction are assigned to D. System allocated advances are assigned to T.
Customer Service Deposits: Account 253. Customer service deposits are assigned to R.
Other Miscellaneous Rate Base Deductions: Account 228. All items are functionalized
using the "PTD" factor.
CLASSIFICATION AND ALLOCATION PROCEDURES
Generation and Transmission Costs
The methodology used in this study for the classification and allocation of generation and
transmission costs are consistent with the MSP 2020 Protocol method. The MSP 2020
Protocol identifies three categories of Resources: Regional Resources, State Resources,
and System Resources. Fuel costs are classified as 100% energy related. Production
and transmission plant and non-fuel related expenses for all resources are classified as
75% demand-related and 25% energy-related.
Energy related costs are allocated using each class's share of annual MWH (F30).
Demand-related costs are allocated using each class's contribution to the 12 monthly
peaks coincident with the PacifiCorp system firm peak. Demand costs are allocated in this
manner because capacity is important to the Company each month for meeting peak
loads, load following, and accommodating plant maintenance. For these reasons, the
Company supports the use of all twelve monthly peak loads in the capacity allocation
factor (F12). The energy portion is allocated using class MWH adjusted for losses to
generation level (F30). The fixed costs composite factor is (F10).
Page 7 of 10

Rocky Mountain Power
Exhibit No.55 Page 8 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
The Embedded Cost Differentials are allocated using the generation fixed costs composite
factor (F10).
Transmission plant is classified and allocated using the same methods described for
generation resources.
Distribution Costs
All distribution costs are classified as either demand related or customer related. There
are no significant energy-related costs associated with the distribution system. In this
study only meters and services are considered customer related with all other costs
considered demand related.
To understand how demand-related costs are treated it is first necessary to understand the
concept of diversity. Diversity is the characteristic whereby individual customer peak
demands usually occur at different times. Because of this, a piece of equipment, such as
a power plant or a substation, which is used by many customers, does not need to be
large enough to meet the sum of the individual customer peak demands (non-coincident or
billing demands). Rather it needs to be just large enough to meet the coincident peak
demand (demand that occurs at the same time) of those customers.
The demand-related costs fall into two subclassifications: those that vary with changes in
overall system load (system costs) and those that are established at the time customers
are connected to the distribution network and seldom vary after that time (facilities costs).
PacifiCorp's distribution system is primarily a set of radial lines extending from substations
connected to the transmission system. As you move through these radial branches, from
the substation to the meter, the number of customers using each piece of equipment
declines and, with that decline, the diversity in the load on each piece of equipment also
declines. While the transition between system costs and facilities costs occurs gradually
over the distribution system, it becomes necessary in a cost study to draw a line between
equipment which is judged to fit best into each of the categories.
Substations and Primary Lines
Distribution substations and primary lines fall into the system costs category. Because
many customers use substations and primary lines, an allocation methodology that
recognizes the diversity of load among the customers is used. Distribution substations and
primary lines are allocated using the weighted monthly coincident distribution peaks (F20).
The coincident distribution peak is the simultaneous combined demand of all distribution
voltage customers at the hour of the distribution system peak. These monthly values are
weighted by the capacity of substations that achieve their annual peak in each month of
the year.
Page 8 of 10

Rocky Mountain Power
Exhibit No.55 Page 9 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Secondary Lines
Distribution secondary lines operate as an extension of the line transformer. They are
allocated using the NCP method. Only customer classes where transformers are shared
by more than one customer are allocated the costs of distribution secondary lines. (F22)
Services and Meters
Services costs are allocated to secondary voltage delivery customers only. The allocation
factor is developed using the installed cost of newly installed services for different types of
customers. (F70)
Meter costs are allocated to all customers. The meter allocation factor is developed using
the installed costs of new metering equipment for different types of customers. (F60)
Line Transformers
Only customers taking service at secondary voltage are allocated distribution line
transformer costs. The allocation factor (F21) is based on the installed cost of different
transformers used by each class. The calculation is done by matching customers to the
transformers used to serve them and then allocating the current cost of those transformers
to the customer's class. When a transformer is used by customers from multiple classes,
the portion of the transformer assigned to each class is determined by the class share of
NCP on each transformer. Line transformers are allocated to the street lighting class on
the basis of NCP.
Customer Accounting, Customer Services & Sales
Customer accounting, customer service, and sales expenses are considered customer-
related costs. They are allocated to customers using weighted customer factors. The
weightings reflect the resources required to perform such activities as meter reading,
billing, and collections for different types of customers.
The customer weightings for Meter Reading expenses, Account 902, are determined by
the typical time, including travel time between meters, to read meters for different classes
of customers. (F47)
The customer weighting for Customer Accounting and Records expenses, Account 903, is
a composite of the number of customers, customers receiving manual bills and the amount
of write-offs by customer class. (F48)
Uncollectible Accounts expense is allocated based on class net write off history. (F80)
Customer service expenses are allocated on number of customers (F40).
Page 9 of 10

Rocky Mountain Power
Exhibit No.55 Page 10 of 486
Case No. PAC-E-24-04
Witness: Robert M. Meredith
General & Intangible Plant, Administrative & General Expenses
Most general plant, intangible plant, and administrative and general expenses are
functionalized and allocated to classes based on generation, transmission, and distribution
plant (F102). Costs that have been identified as supporting customer systems are
considered part of the retail function and are allocated using customer factor. (F42)
Regulatory Commission Expense is allocated on Revenue. (F141)
Taxes
State and Federal Income Taxes are allocated on Rate Base (F101). An embedded cost
of service study is designed to determine the revenues needed to provide an equal rate of
return for all classes. At full cost of service, allocating income taxes on rate base produces
the same result as allocating on income. This simplifies and reduces the size of the cost
model by eliminating the need to allocate all of the taxable income adjustments.
Deferred Income Taxes are allocated primarily on Net Plant (F104). Most deferred taxes
are a result of plant investment. Deferred Income Taxes associated with bad debt are
allocated using customer factors (F42). Deferred Income Taxes associated with employee
benefits are allocated using labor (F138).
Taxes Other Than Income Taxes are allocated on Plant (F101). The bulk of taxes other
than Income Taxes are property taxes. Property Taxes are assessed on plant investment.
Rate Base Additions and Deductions
Additions and deductions that relate to Generation and Transmission plant are allocated
accordingly (F10). Items that are associated with Distribution plant are allocated in a
similar manner (F20). Items directly relating to fuel or coal mining are allocated on energy
(F30). Weatherization investments are allocated on (F40) consistent with customer
service expense. Accumulated Deferred Income Taxes are allocated consistent with
Deferred Income Tax Expense (F104). Customer advances for Construction are allocated
based on recent history for Contributions in Aid of Construction (F50). Where applicable,
Customer Deposits are allocated on recent deposit history (F51). All other additions and
deductions are allocated on Plant (F102).
Revenue Credits
In the class COS study, no costs are assigned to wholesale transactions. The revenue
from these sales is treated as a revenue credit and is allocated to customer groups using
appropriate allocation factors. Other electric revenue is also treated as a revenue credit.
Revenue credits reduce the revenue requirement that is to be collected from firm retail
customers.
Sales for Resale revenue is classified between demand-related (F10) and energy-related
(F30). Other Electric Operating Revenue is assigned as closely as possible to the specific
customer classes providing the revenue.
Page 10 of 10

Rocky Mountain Power
Exhibit No.55 Page 11 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
COS Study State of Idaho Error Production Transmission Distribution Retail Misc
Results Results check TOTAL TOTAL TOTAL TOTAL TOTAL
Operating Revenues
General Business Revenues 280,545,949 280,545,949 - 191,387,761 41,723,619 41,448,356 3,658,401 2,327,812
Special Sales 14,180,630 14,180,630 - 14,180,630 - - - -
Other Operating Revenues 12,227,899 12,227,899 - 1,810,665 9,616,048 220,508 580,651 28
Total Operating Revenues 306,954,478 306,954,478 207,379,055 51,339,667 41,668,864 4,239,051 2,327,840
Operating Expenses
Operation&Maintenance Expenses 214,297,856 214,297,856 - 172,980,014 18,424,018 17,172,126 3,546,006 2,175,692
Depreciation Expense 58,662,609 58,662,609 - 35,138,096 11,229,963 12,260,331 34,219 -
Amortization Expense 6,626,436 6,626,436 - 4,801,919 665,484 483,104 675,929 -
Taxes Other Than Income 9,193,731 9,193,731 - 4,171,542 2,387,522 2,566,736 67,932 -
Income Taxes-Federal (16,784,667) (16,784,667) - (18,674,897) 886,128 1,216,875 (271,956) 59,183
Income Taxes-State (1,246,014) (1,246,014) - (1,674,099) 200,684 275,588 (61,590) 13,403
Income Taxes Deferred 1,526,411 1,526,411 - 559,266 2,691,622 (1,923,929) 199,452 -
Investment Tax Credit Adj (80,408) (80,408) - (36,423) (21,902) (22,084) - -
Misc Revenues&Expense (31,044) (31,044) - (31,044) - - - -
Total Operating Expenses 272,164,910 272,164,910 - 197,234,375 36,463,519 32,028,748 4,189,991 2,248,278
Operating Revenue For Return 34,789,568 34,789,568 - 10,144,681 14,876,148 9,640,116 49,060 79,562

Rocky Mountain Power
Exhibit No.55 Page 12 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rate Base
Electric Plant In Service 1,979,537,610 1,979,537,610 - 820,209,805 644,451,260 504,248,219 10,628,326 -
Plant Held For Future Use (0) - - 6,250 (20,794) 14,190 354 -
Misc Deferred Debits 22,072,504 22,072,504 - 16,504,157 938,853 1,865,042 475,777 2,288,673
Electric Plant Acquisition Adj 139,573 139,573 - 139,573 - - - -
Pensions - - - - - - - -
Prepayments 7,287,678 7,287,678 - 3,179,423 1,917,080 1,868,864 9,823 312,487
Fuel Stock 8,229,810 8,229,810 - 8,229,810 - - - -
Materials&Supplies 21,614,005 21,614,005 - 15,355,859 390,107 5,868,039 - -
Cash Working Capital 2,012,850 2,012,850 - (583,793) 1,244,740 1,373,516 5,904 (27,516)
Weatherization Loans - - - - - - - -
Miscellaneous Rate Base - - - - - - - -
Total Rate Base Additions 2,040,894,029 2,040,894,029 - 863,041,084 648,921,247 515,237,870 11,120,184 2,573,644
Rate Base Deductions:
Accum Provision For Depreciation (607,344,503) (607,344,503) - (286,478,141) (137,948,914) (182,631,804) (285,644) -
Accum Provision For Amortization (39,146,782) (39,146,782) - (16,320,913) (8,308,844) (6,204,345) (8,312,679) -
Accum Deferred Income Taxes (156,646,355) (156,646,355) - (134,759,452) (9,088,687) (11,925,932) (872,284) -
Unamortized ITC (25,502) (25,502) - (11,552) (6,946) (7,004) - -
Customer Advance For Construction (13,003,842) (13,003,842) - - (11,448,325) (1,555,516) - -
Customer Service Deposits - - - - - - - -
Misc Rate Base Deductions (99,368,922) (99,368,922) - (97,315,216) (912,215) (1,078,885) (62,605) -
Total Rate Base Deductions (915,535,905) (915,535,905) - (534,885,273) (167,713,932) (203,403,488) (9,533,212) -
Total Rate Base 1,125,358,124 1,125,358,124 - 328,155,811 481,207,315 311,834,383 1,586,972 2,573,644
Return On Rate Base 3.091% 3.091% 0 0 0 0 0
Return On Equity 1.103% 1.103% 0 0 0 0 0

Rocky Mountain Power
Exhibit No.55 Page 13 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Total Rate Base 1,125,358,124 1,125,358,124 - 328,155,811 481,207,315 311,834,383 1,586,972 2,573,644
Return On RateBase($$) 34,789,568 34,789,568 - 10,144,681 14,876,148 9,640,116 49,060 79,562
Operating&Maintenance Expense 214,297,856 214,297,856 - 172,980,014 18,424,018 17,172,126 3,546,006 2,175,692
Bad Debt to Produce ROR
Depreciation Expense 58,662,609 58,662,609 - 35,138,096 11,229,963 12,260,331 34,219 -
Amortization Expense 6,626,436 6,626,436 - 4,801,919 665,484 483,104 675,929 -
Taxes Other Than Income 9,193,731 9,193,731 - 4,171,542 2,387,522 2,566,736 67,932 -
Federal Income Taxes (16,784,667) (16,784,667) - (18,674,897) 886,128 1,216,875 (271,956) 59,183
FIT Adj to Produce Target ROR
State Income Taxes (1,246,014) (1,246,014) - (1,674,099) 200,684 275,588 (61,590) 13,403
SIT Adj to Produce Target ROR
Deferred Income Taxes 1,526,411 1,526,411 - 559,266 2,691,622 (1,923,929) 199,452 -
Investment Tax Credit (80,408) (80,408) - (36,423) (21,902) (22,084) - -
Misc Revenue&Expenses (31,044) (31,044) - (31,044) - - - -
Revenue Credits (26,929,688) (26,929,688) - (15,991,294) (9,616,048) (741,667) (580,651) (28)
Total Revenue Requirements 280,024,790 280,024,790 - 191,387,761 41,723,619 40,927,197 3,658,401 2,327,812
Operating Revenues 280,024,790

Rocky Mountain Power
Exhibit No.55 Page 14 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Adiusted 12 Months Ended December 2023
FERC DESCRIPTION JAM Functional IDAHO Production Transmission Distribution Retail Misc
ACCT Factors Factors JAM Total Total Total Total Total Total
2020 Protocol
93 440 Residential Sales
94 S 89,133,202 191,387,761 41,723,619 41,448,356 3,658,401 2,327,812
95
96 89,133,202 191,387,761 41,723,619 41,448,356 3,658,401 2,327,812
97
98 442 Commercial&Industrial Sales
99 S 190,957,542
100 SE P -
101 SG PT -
102 190,957,542 - - - - -
103
104 444 Public Street& Highway Lighting
105 S 455,205
106 455,205 - - - - -
107
108 445 Other Sales to Public Authority
109 S -
110
ill - - - - - -
112
113 448 Interdepartmental
114 S DPW - - - - - -
115 SO GP - - - - - -
116 - - - - - -
117
118 Total Sales to Ultimate Customers 280,545,949 191,387,761 41,723,619 41,448,356 3,658,401 2,327,812
119

Rocky Mountain Power
Exhibit No.55 Page 15 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
120 447NPC Sales for Resale
121 S P - - - - - -
122 DGU P - - - - - -
123 SG P 14,180,630 14,180,630 - - - -
124 SE P - - - - - -
125 14,180,630 14,180,630 - - - -
126
127 449 Provision for Rate Refund
128 S P - - - - - -
129 SG P - - - - - -
130 - - - - - -
131 State Revenue Credit P - - - - - -
132
133 AGA Revenue Credit DPW 521,159 - - 521,159 - -
134
135 Total Sales from Electricity 294,726,579 205,568,391 41,723,619 41,448,356 3,658,401 2,327,812
136
137 Other Electric Operating Revenues
138 450 Forfeited Discounts&Interest
139 S CUST 410,091 - - 410,091 -
140 SO CUST - - - - -
141 410,091 - - 410,091 -
142
143 451 Misc Electric Revenue
144 S CUST 169,122 - - - 169,122 -
145 SG GP - - - - - -
146 SO GP - - - - - -
147 169,122 - - - 169,122 -
148
149 453 Water Sales
150 SG P - - - - - -
151 - - - - - -
152
153 454 Rent of Electric Property
154 S DPW 166,186 - - 166,186 - -
155 SG T 133,059 - 133,059 - - -
156 SO GP 188,427 82,137 50,530 54,323 1,438 -
157 487,671 82,137 183,589 220,508 1,438 -
158

Rocky Mountain Power
Exhibit No.55 Page 16 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
159 456 Other Electric Revenue
160 S P - - - - - -
161 CN CUST - - - - - -
162 SE OTHSE 1,715,757 - 1,715,757 - - -
163 SO OTHSO 28 - - - - 28
164 SG OTHSGR 9,445,230 1,728,528 7,716,702 - - -
165 11,161,015 1,728,528 9,432,459 - - 28
166
167 Total Other Electric Revenues 12,227,899 1,810,665 9,616,048 220,508 580,651 28
168
169 Total Electric Operating Revenues 306,954,478 207,379,055 51,339,667 41,668,864 4,239,051 2,327,840
170
171 Miscellaneous Revenues
172 41160 Gain on Sale of Utility Plant-CR
173 S DPW - - - - - -
174 SG T - - - - - -
175 SO G - - - - - -
176 SG T - - - - - -
177 SG P - - - - - -
178 - - - - - -
179
180 41170 Loss on Sale of Utility Plant
181 S DPW - - - - - -
182 SG T - - - - - -
183 - - - - - -
184
185 4118 Gain from Emission Allowances
186 SE P (5) (5) - - - -
187 (5) (5) - - - -
188 41181 Gain from Disposition of NOX Credits
189 SE P - - - - - -
190 - - - - - -
191
192 4194 Impact Housing Interest Income
193 SG P - - - - - -
194 - - - - - -
195

Rocky Mountain Power
Exhibit No.55 Page 17 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
196 421 (Gain)/Loss on Sale of Utility Plant
197 S DPW - - - - - -
198 SG T - - - - - -
199 SG P - - - - - -
200 SE P - - - - - -
201 SO PTD - - - - - -
202 SG P (31,039) (31,039) - - - -
203 (31,039) (31,039) - - - -
204
205 Total Miscellaneous Revenues (31,044) (31,044) - - - -
206
207 Miscellaneous Expenses
208 4311 Interest on Customer Deposits
209 S CUST - - - - - -
210 - - - - - -
211
212 DFA Divergence Fairness Adjustment
213 P P - - - - - -
214 T T - - - - - -
215 D DPW - - - - - -
216 - - - - - -
217
218
219 Total Miscellaneous Expenses - - - - - -
220
221 Net Misc Revenue and Expense (31,044) (31,044) - - - -
222
223 500 Operation Supervision&Engineering
224 SG P 996,767 996,767 - - - -
225 SG P - - - - - -
226 996,767 996,767 - - - -
227
228 501 Fuel Related
229 SE P 1,287,714 1,287,714 - - - -
230 S P - - - - - -
231 SE P - - - - - -
232 SE P - - - - - -
233 SE P - - - - - -
234 SE P - - - - - -
235

Rocky Mountain Power
Exhibit No.55 Page 18 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
236 501NPC Fuel Related-NPC
237 SE P 44,442,529 44,442,529 - - - -
238 SE P - - - - - -
239 SE P - - - - - -
240 SE P - - - - - -
241 SE P - - - - - -
242 Total Fuel Related 45,730,242 45,730,242 - - - -
243
244 502 Steam Expenses
245 SG P 4,004,446 4,004,446 - - - -
246 SG P - - - - - -
247 4,004,446 4,004,446 - - - -
248
249 503 Steam From Other Sources
250 SE P - - - - - -
251 503NPC Steam From Other Sources-NPC
252 SE P 327,405 327,405 - - - -
253 327,405 327,405 - - - -
254
255 505 Electric Expenses
256 SG P 40,379 40,379 - - - -
257 SG P - - - - - -
258 40,379 40,379 - - - -
259
260 506 Misc.Steam Expense
261 S P - - - - - -
262 SG P 1,550,064 1,550,064 - - - -
263 SE P - - - - - -
264 SG P - - - - - -
265 1,550,064 1,550,064 - - - -
266
267 507 Rents
268 SG P 20,211 20,211 - - - -
269 SG P - - - - - -
270 20,211 20,211 - - - -
271
272 510 Maint Supervision&Engineering
273 SG P 147,362 147,362 - - - -
274 SG P - - - - - -
275 147,362 147,362 - - - -
276

Rocky Mountain Power
Exhibit No.55 Page 19 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
277 511 Maintenance of Structures
278 SG P 1,334,100 1,334,100 - - - -
279 SG P - - - - - -
280 1,334,100 1,334,100 - - - -
281
282 512 Maintenance of Boiler Plant
283 SG P 4,856,395 4,856,395 - - - -
284 SG P (6) (6) - - - -
285 4,856,389 4,856,389 - - - -
286
287 513 Maintenance of Electric Plant
288 SG P 2,038,955 2,038,955 - - - -
289 SG P - - - - - -
290 2,038,955 2,038,955 - - - -
291
292 514 Maintenance of Misc.Steam Plant
293 SG P 766,067 766,067 - - - -
294 SG P - - - - - -
295 766,067 766,067 - - - -
296
297 Total Steam Power Generation 61,812,387 61,812,387 - - - -
298
299 517 Operation Super&Engineering
300 SG P - - - - - -
301 - - - - - -
302
303 518 Nuclear Fuel Expense
304 SE P - - - - - -
305 - - - - - -
306
307
308 519 Coolants and Water
309 SG P - - - - - -
310 - - - - - -
311
312 520 Steam Expenses
313 SG P - - - - - -
314 - - - - - -
315
316 523 Electric Expenses
317 SG P - - - - - -
318 - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 20 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
319
320 524 Misc.Nuclear Expenses
321 SG P - - - - - -
322 - - - - - -
323
324 528 Maintenance Super&Engineering
325 SG P - - - - - -
326 - - - - - -
327
328 529 Maintenance of Structures
329 SG P - - - - - -
330 - - - - - -
331
332 530 Maintenance of Reactor Plant
333 SG P - - - - - -
334 - - - - - -
335
336 531 Maintenance of Electric Plant
337 SG P - - - - - -
338 - - - - - -
339
340 532 Maintenance of Misc Nuclear
341 SG P - - - - - -
342 - - - - - -
343
344 Total Nuclear Power Generation - - - - - -
345
346
347 535 Operation Super&Engineering
348 SG P 412,449 412,449 - - - -
349 SG P 229,250 229,250 - - - -
350 641,699 641,699 - - - -
351
352 536 Water For Power
353 SG P 17,969 17,969 - - - -
354 17,969 17,969 - - - -
355
356 537 Hydraulic Expenses
357 SG P 265,033 265,033 - - - -
358 SG P 19,891 19,891 - - - -
359 284,924 284,924 - - - -
360

Rocky Mountain Power
Exhibit No.55 Page 21 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
361 538 Electric Expenses
362 SG P - - - - - -
363 - - - - - -
364
365 539 Misc.Hydro Expenses
366 SG P 1,140,485 1,140,485 - - - -
367 SG P 435,885 435,885 - - - -
368 1,576,370 1,576,370 - - - -
369
370 540 Rents(Hydro Generation)
371 SG P 107,426 107,426 - - - -
372 SG P 11,301 11,301 - - - -
373 118,728 118,728 - - - -
374
375 541 Maint Supervision&Engineering
376 SG P 1,527 1,527 - - - -
377 1,527 1,527 - - - -
378
379 542 Maintenance of Structures
380 SG P 36,221 36,221 - - - -
381 SG P 2,126 2,126 - - - -
382 38,347 38,347 - - - -
383
384 543 Maintenance of Dams&Waterways
385 SG P 34,834 34,834 - - - -
386 SG P 40,541 40,541 - - - -
387 75,375 75,375 - - - -
388
389 544 Maintenance of Electric Plant
390 SG P 42,793 42,793 - - - -
391 SG P 19,238 19,238 - - - -
392 62,032 62,032 - - - -
393
394 545 Maintenance of Misc.Hydro Plant
395 SG P - - - - - -
396 SG P 210,497 210,497 - - - -
397 SG P 54,621 54,621 - - - -
398 265,118 265,118 - - - -
399
400 Total Hydraulic Power Generation 3,082,089 3,082,089 - - - -

Rocky Mountain Power
Exhibit No.55 Page 22 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
401
402
403 546 Operation Super&Engineering
404 SG P 31,246 31,246 - - - -
405 31,246 31,246 - - - -
406
407 547NPC Fuel-NPC
408 SE P 27,175,988 27,175,988 - - - -
409 SE P 34,412 34,412 - - - -
410 27,210,400 27,210,400 - - - -
411
412 548 Generation Expense
413 SG P 1,590,704 1,590,704 - - - -
414 SG P 50,188 50,188 - - - -
415 1,640,891 1,640,891 - - - -
416
417 549 Miscellaneous Other
418 SG P 213,259 213,259 - - - -
419 SG-W SG P 334,579 334,579 - - - -
420 547,838 547,838 - - - -
421
422
423 550 Maint Supervision&Engineering
424 SG P 2,060 2,060 - - - -
425 SG-W SG P 585,205 585,205 - - - -
426 587,265 587,265 - - - -
427
428 551 Maint Supervision&Engineering
429 SG P - - - - - -
430 - - - - - -
431
432 552 Maintenance of Structures
433 SG P 249,368 249,368 - - - -
434 SG P 6,085 6,085 - - - -
435 255,453 255,453 - - - -
436
437
438 553 Maint of Generation&Electric Plant
439 SG P 633,791 633,791 - - -
440 SG P 959,579 959,579 - - -
441 SG-W SG P 17,985 17,985 - - - -
442 1,611,354 1,611,354 - - - -

Rocky Mountain Power
Exhibit No.55 Page 23 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
443
444 554 Maintenance of Misc.Other
445 SG P 117,762 117,762 - - - -
446 SG P 126,032 126,032 - - - -
447 SG-W SG P 6,219 6,219 - - - -
448 250,013 250,013 - - - -
449
450 Total Other Power Generation 32,134,461 32,134,461 - - - -
451
452 555NPC Purchased Power-NPC
453 S DMSC 1,467,341 - - - - 1,467,341
454 SG P 62,828,613 62,828,613 - - - -
455 SE P 4,005,273 4,005,273 - - - -
456 SG P - - - - - -
457 DGP P - - - - - -
458 68,301,227 66,833,886 - - - 1,467,341
459
460 556 System Control&Load Dispatch
461 SG P 189,458 189,458 - - - -
462 189,458 189,458 - - - -
463
464 557 Other Expenses
465 S P 2,558,210 2,558,210 - - - -
466 SG P 2,119,808 2,119,808 - - - -
467 SGCT P - - - - - -
468 SE P 414 414 - - - -
469 SG P - - - - - -
470 TROJP P - - - - - -
471 4,678,432 4,678,432 - - - -
472
473 Embedded Cost Differentials
474 Company Owned Hydro DGP P - - - - - -
475 Company Owned Hydro SG P - - - - - -
476 Mid-C Contract MC P - - - - - -
477 Mid-C Contract SG P - - - - - -
478 Existing QF Contracts S P - - - - - -
479 Existing QF Contracts P - - - - - -
480 - - - - - -
481

Rocky Mountain Power
Exhibit No.55 Page 24 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
482 2020 Protocol Adjustment
483 Baseline ECD S P 836,000 836,000 - - - -
484 WY QF Adjustment S P - - - - - -
485 836,000 836,000 - - - -
486
487 Total Other Power Supply 74,005,117 72,537,777 - - - 1,467,341
488
489 TOTAL PRODUCTION EXPENSE 171,034,054 169,566,713 - - - 1,467,341
490
491 560 Operation Supervision&Engineering
492 SG T 678,768 - 678,768 - - -
493 678,768 - 678,768 - - -
494
495 561 Load Dispatching
496 SG T 1,039,927 - 1,039,927 - - -
497 1,039,927 - 1,039,927 - - -
498
499 562 Station Expense
500 SG T 247,491 - 247,491 - - -
501 247,491 - 247,491 - - -
502
503 563 Overhead Line Expense
504 SG T 105,424 - 105,424 - - -
505 105,424 - 105,424 - - -
506
507 564 Underground Line Expense
508 SG T - - - - - -
509 - - - - - -
510
511 565NPC Transmission of Electricity by Others-NPC
512 SG T 9,714,695 - 9,714,695 - - -
513 SE T 842,353 - 842,353 - - -
514 10,557,048 - 10,557,048 - - -
515
516 566 Misc.Transmission Expense
517 SG T 193,602 - 193,602 - - -
518 193,602 - 193,602 - - -
519
520 567 Rents-Transmission
521 SG T 98,876 - 98,876 - - -
522 98,876 - 98,876 - - -
523

Rocky Mountain Power
Exhibit No.55 Page 25 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
524 568 Maint Supervision&Engineering
525 SG T 75,689 - 75,689 - - -
526 75,689 - 75,689 - - -
527
528 569 Maintenance of Structures
529 SG T 336,977 - 336,977 - - -
530 336,977 - 336,977 - - -
531
532 570 Maintenance of Station Equipment
533 SG T 745,921 - 745,921 - - -
534 745,921 - 745,921 - - -
535
536 571 Maintenance of Overhead Lines
537 SG T 1,601,780 - 1,601,780 - - -
538 1,601,780 - 1,601,780 - - -
539
540 572 Maintenance of Underground Lines
541 SG T 11,217 - 11,217 - - -
542 11,217 - 11,217 - - -
543
544 573 Maint of Misc.Transmission Plant
545 SG T 12,172 - 12,172 - - -
546 12,172 - 12,172 - - -
547
548 TOTAL TRANSMISSION EXPENSE 15,704,891 - 15,704,891 - - -

Rocky Mountain Power
Exhibit No.55 Page 26 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
549
550 580 Operation Supervision&Engineering
551 S DPW 893,289 - - 893,289 - -
552 SNPD DPW 857,662 - - 857,662 - -
553 1,750,952 - - 1,750,952 - -
554
555 581 Load Dispatching
556 S DPW - - - - - -
557 SNPD DPW 838,639 - - 838,639 - -
558 838,639 - - 838,639 - -
559
560 582 Station Expense
561 S DPW 452,002 - - 452,002 - -
562 SNPD DPW (54) - - (54) - -
563 451,948 - - 451,948 - -
564
565 583 Overhead Line Expenses
566 S DPW 732,362 - - 732,362 - -
567 SNPD DPW - - - - - -
568 732,362 - - 732,362 - -
569
570 584 Underground Line Expense
571 S DPW - - - - - -
572 SNPD DPW - - - - - -
573 - - - - - -
574
575 585 Street Lighting&Signal Systems
576 S DPW - - - - - -
577 SNPD DPW 13,329 - - 13,329 - -
578 13,329 - - 13,329 - -
579
580 586 Meter Expenses
581 S DPW 132,326 - 132,326 - -
582 SNPD DPW - - - - - -
583 132,326 - - 132,326 - -
584
585 587 Customer Installation Expenses
586 S DPW 1,100,749 - - 1,100,749 - -
587 SNPD DPW - - - - - -
588 1,100,749 - - 1,100,749 - -
589

Rocky Mountain Power
Exhibit No.55 Page 27 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
590 588 Misc.Distribution Expenses
591 S DPW 230,735 - 230,735 - -
592 SNPD DPW 59,256 - 59,256 - -
593 289,991 - 289,991 - -
594
595 589 Rents
596 S DPW 41,802 - - 41,802 - -
597 SNPD DPW 36,687 - - 36,687 - -
598 78,489 - - 78,489 - -
599
600 590 Maint Supervision&Engineering
601 S DPW 21,745 - - 21,745 - -
602 SNPD DPW 178,729 - - 178,729 - -
603 200,474 - - 200,474 - -
604
605 591 Maintenance of Structures
606 S DPW 166,289 - - 166,289 - -
607 SNPD DPW 5,220 - - 5,220 - -
608 171,509 - - 171,509 - -
609
610 592 Maintenance of Station Equipment
611 S DPW 506,109 - - 506,109 - -
612 SNPD DPW 54,884 - - 54,884 - -
613 560,992 - - 560,992 - -
614
615 593 Maintenance of Overhead Lines
616 S DPW 6,114,000 - - 6,114,000 - -
617 SNPD DPW 193,428 - - 193,428 - -
618 6,307,428 - - 6,307,428 - -
619
620 594 Maintenance of Underground Lines
621 S DPW 1,430,562 - - 1,430,562 - -
622 SNPD DPW 674 - - 674 - -
623 1,431,235 - - 1,431,235 - -
624
625 595 Maintenance of Line Transformers
626 S DPW - - - - - -
627 SNPD DPW 58,327 - - 58,327 - -
628 58,327 - - 58,327 - -
629

Rocky Mountain Power
Exhibit No.55 Page 28 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
630 596 Maint of Street Lighting&Signal Sys.
631 S DPW 63,563 - - 63,563 - -
632 SNPD DPW - - - - - -
633 63,563 - - 63,563 - -
634
635 597 Maintenance of Meters
636 S DPW 32,327 - - 32,327 - -
637 SNPD DPW (1,896) - - (1,896) - -
638 30,431 - - 30,431 - -
639
640 598 Maint of Misc.Distribution Plant
641 S DPW 106,434 - - 106,434 - -
642 SNPD DPW 324,638 - - 324,638 - -
643 431,073 - - 431,073 - -
644
645 TOTAL DISTRIBUTION EXPENSE 14,643,819 - - 14,643,819 - -

Rocky Mountain Power
Exhibit No.55 Page 29 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
646
647 901 Supervision
648 S CUST - - - - - -
649 CN CUST 103,238 - - - 103,238 -
650 103,238 - - - 103,238 -
651
652 902 Meter Reading Expense
653 S CUST 488,758 - - - 488,758 -
654 CN CUST 41,539 - - - 41,539 -
655 530,297 - - - 530,297 -
656
657 903 Customer Receipts&Collections
658 S CUST 166,771 - - 166,771 -
659 CN CUST 1,722,529 - - 1,722,529 -
660 1,889,300 - - - 1,889,300 -
661
662 904 Uncollectible Accounts
663 S CUST 606,316 - - - 606,316 -
664 SG P - - - - - -
665 CN CUST (1,586) - - - (1,586) -
666 604,731 - - - 604,731 -
667
668 905 Misc.Customer Accounts Expense
669 S CUST - - - - - -
670 CN CUST - - - - - -
671 - - - - - -
672
673 TOTAL CUSTOMER ACCOUNTS EXPENSE 3,127,566 - - - 3,127,566 -
674
675 907 Supervision
676 S CUST - - - - - -
677 CN CUST - - - - - -
678 - - - - - -
679
680 908 Customer Assistance
681 S CUST 18,714 - - - 18,714 -
682 CN CUST 131,233 - - - 131,233 -
683 149,947 - - 149,947 -
684

Rocky Mountain Power
Exhibit No.55 Page 30 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
685 909 Informational&Instructional Adv
686 S CUST 166,679 - - - 166,679 -
687 CN CUST 128,174 - - - 128,174 -
688 294,853 - - - 294,853 -
689
690 910 Misc.Customer Service
691 S CUST - - - - - -
692 CN CUST 309 - - - 309 -
693 309 - - - 309 -
694
695 TOTAL CUSTOMER SERVICE EXPENSE 445,109 - - - 445,109 -
696
697 911 Supervision
698 S CUST - - - - - -
699 CN CUST - - - - - -
700 - - - - - -
701
702 912 Demonstration&Selling Expense
703 S CUST - - - - - -
704 CN CUST - - - - - -
705 - - - - - -
706
707 913 Advertising Expense
708 S CUST - - - - - -
709 CN CUST - - - - - -
710 - - - - - -
711
712 916 Misc.Sales Expense
713 S CUST - - - - - -
714 CN CUST - - - - - -
715 - - - - - -
716
717 TOTAL SALES EXPENSE - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 31 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
718
719
720 920 Administrative&General Salaries
721 S PTD - - - - - -
722 CN CUST - - - - - -
723 SO PTD 4,568,886 2,069,577 1,244,487 1,254,821 - -
724 4,568,886 2,069,577 1,244,487 1,254,821 - -
725
726 921 Office Supplies&expenses
727 S PTD 1,825 827 497 501 - -
728 CN CUST 6,895 - - - 6,895 -
729 SO PTD 917,008 415,379 249,777 251,852 - -
730 925,728 416,206 250,275 252,353 6,895 -
731 922 A&G Expenses Transferred
732 SO PTD (2,753,138) (1,247,095) (749,908) (756,135) - -
733 (2,753,138) (1,247,095) (749,908) (756,135) - -
734
735 923 Outside Services
736 S PTD 922 418 251 253 - -
737 CN CUST - - - - - -
738 SO PTD 1,985,522 899,386 540,823 545,313 - -
739 1,986,444 899,803 541,074 545,567 - -
740
741 924 Property Insurance
742 S PTD (151,325) (68,546) (41,218) (41,561) - -
743 SG PTD - - - - - -
744 SO PTD 249,070 112,822 67,842 68,406 - -
745 97,745 44,276 26,624 26,845 - -
746
747 925 Injuries&Damages
748 SO PTD 2,357,590 1,067,922 642,168 647,500 - -
749 2,357,590 1,067,922 642,168 647,500 - -
750
751 926 Employee Pensions&Benefits
752 S LABOR 173,651 71,917 16,635 65,805 19,294 -
753 CN CUST - - - - - -
754 SO LABOR 6,450,987 2,671,651 617,985 2,444,588 716,763 -
755 6,624,638 2,743,568 634,620 2,510,392 736,058 -
756

Rocky Mountain Power
Exhibit No.55 Page 32 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
757 927 Franchise Requirements
758 S DMSC - - - - - -
759 SO DMSC - - - - - -
760 - - - - - -
761
762 928 Regulatory Commission Expense
763 S DMSC 619,177 - - - 619,177
764 CN CUST - - - - -
765 SO DMSC 89,175 - - - 89,175
766 SG FERC 402,963 170,968 231,995 - - -
767 1,111,314 170,968 231,995 - - 708,351
768
769 928RE Regulatory Expense DMSC - - - - - -
770
771 929 Duplicate Charges
772 S LABOR - - - - - -
773 SO LABOR (7,238,313) (2,997,719) (693,408) (2,742,943) (804,242) -
774 (7,238,313) (2,997,719) (693,408) (2,742,943) (804,242) -
775
776 930 Misc General Expenses
777 S PTD 14,073 6,375 3,833 3,865 - -
778 CN CUST - - - - - -
779 SO LABOR 104,657 43,343 10,026 39,659 11,628 -
780 118,730 49,718 13,859 43,524 11,628 -
781
782 931 Rents
783 S PTD 2 1 0 0 - -
784 SO PTD (399,570) (180,994) (108,836) (109,740) - -
785 (399,568) (180,993) (108,836) (109,739) - -
786
787 935 Maintenance of General Plant
788 S G 851 165 301 375 9 -
789 CN CUST 1,610 - - - 1,610 -
790 SO G 1,939,902 376,904 685,878 855,747 21,373 -
791 1,942,362 377,069 686,178 856,122 22,992 -
792
793 Total Adminsitrative&Gen Expense 9,342,417 3,413,301 2,719,127 2,528,307 (26,669) 708,351
794
795
796 TOTAL O&M EXPENSE 214,297,856 172,980,014 18,424,018 17,172,126 3,546,006 2,175,692

Rocky Mountain Power
Exhibit No.55 Page 33 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
797
798 403SP Steam Depreciation
799 SG P 2,741,157 2,741,157 - - - -
800 SG P 2,031,472 2,031,472 - - - -
801 SG P 14,595,363 14,595,363 - - - -
802 SG P - - - - - -
803 19,367,992 19,367,992 - - - -
804
805 403NP Nuclear Depreciation
806 SG P - - - - - -
807 - - - - - -
808
809 403HP Hydro Depreciation
810 SG P 220,084 220,084 - - - -
811 SG P 71,098 71,098 - - - -
812 SG P 1,065,430 1,065,430 - - - -
813 SG P 450,065 450,065 - - - -
814 1,806,678 1,806,678 - - - -
815
816 403OP Other Production Depreciation
817 SG P 3,900,376 3,900,376 - - - -
818 SG P 232,386 232,386 - - - -
819 SG P 9,058,913 9,058,913 - - - -
820 SG-W SG P - - - - - -
821 13,191,675 13,191,675 - - - -
822
823 403TP Transmission Depreciation
824 SG T 445,702 - 445,702 - - -
825 SG T 556,857 - 556,857 - - -
826 SG T 9,205,238 - 9,205,238 - - -
827 10,207,797 - 10,207,797 - - -
828

Rocky Mountain Power
Exhibit No.55 Page 34 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
829 403 Distribution Depreciation
830 360 S DPW 27,855 - - 27,855 - -
831 361 S DPW 65,615 - - 65,615 - -
832 362 S DPW 1,039,164 - - 1,039,164 - -
833 364 S DPW 3,790,607 - - 3,790,607 - -
834 365 S DPW 1,093,916 - - 1,093,916 - -
835 366 S DPW 315,398 - - 315,398 - -
836 367 S DPW 640,388 - - 640,388 - -
837 368 S DPW 2,079,961 - - 2,079,961 - -
838 369 S DPW 1,224,314 - - 1,224,314 - -
839 370 S DPW 791,300 - - 791,300 - -
840 371 S DPW 7,565 - - 7,565 - -
841 372 S DPW - - - - - -
842 373 S DPW 34,198 - - 34,198 - -
843 11,110,281 - - 11,110,281 - -
844
845 403GP General Depreciation
846 S G-SITUS 1,170,430 - 337,278 833,152 - -
847 SG PT 354 221 133 - - -
848 SG PT 1,867 1,166 701 - - -
849 SE P 6,383 6,383 - - - -
850 CN CUST 34,219 - - - 34,219 -
851 SG G-SG 610,599 241,128 369,471 - - -
852 SO PTD 1,153,848 522,661 314,289 316,898 - -
853 SG G-SG 486 192 294 - - -
854 SG G-SG - - - - - -
855 2,978,187 771,751 1,022,166 1,150,050 34,219 -
856
857 403GVO General Vehicles
858 SG G-SG - - - - - -
859 - - - - -
860
861 403MP Mining Depreciation
862 SE P - - - - - -
863 - - - - - -
864
865 403EP Experimental Plant Depreciation
866 SG P - - - - - -
867 SG P - - - - - -
868 - - - - - -
869
870 TOTAL DEPRECIATION EXPENSE 58,662,609 35,138,096 11,229,963 12,260,331 34,219 -

Rocky Mountain Power
Exhibit No.55 Page 35 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
871
872 404GP Amort of LT Plant-Capital Lease Gen
873 S I-SITUS - - - - - -
874 SG I-SG - - - - - -
875 SO PTD 13,046 5,910 3,554 3,583 - -
876 SG P - - - - - -
877 CN CUST - - - - - -
878 SG P - - - - - -
879 13,046 5,910 3,554 3,583 - -
880
881 404SP Amort of LT Plant-Cap Lease Steam
882 SG P - - - - - -
883 - - - - - -
884
885 4041P Amort of LT Plant-Intangible Plant
886 S I-SITUS 3,355 - 2,188 1,167 - -
887 SE P 107 107 - - - -
888 SO PTD 1,741,720 788,950 474,415 478,354 - -
889 CN CUST 675,929 - - - 675,929 -
890 SG I-SG 657,394 508,995 148,399 - - -
891 SG I-SG 146,030 113,065 32,965 - - -
892 SG I-SG 17,558 13,594 3,963 - - -
893 SG P 4,258 4,258 - - - -
894 SG I-SG - - - - - -
895 SG I-SG - - - - - -
896 SG P 675 675 - - - -
897 3,247,026 1,429,646 661,930 479,521 675,929 -
898
899 404OP Amort of LT Plant-Other Plant
900 SG P - - - - - -
901 - - - - - -
902
903 404HP Amortization of Other Electric Plant
904 SG P 16,992 16,992 - - - -
905 SG P - - - - - -
906 16,992 16,992 - - - -
907
908 Total Amortization of Limited Term Plant 3,277,064 1,452,547 665,484 483,104 675,929 -
909
910

Rocky Mountain Power
Exhibit No.55 Page 36 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
911 405 Amortization of Other Electric Plant
912 S GP - - - - - -
913
914 - - - - - -
915
916 406 Amortization of Plant Acquisition Adj
917 S P - - - - - -
918 SG P - - - - - -
919 SG P - - - - - -
920 SG P 4,079 4,079 - - - -
921 SO P - - - - - -
922 4,079 4,079 - - - -
923
924 407 Amort of Prop Losses,Unrec Plant,etc
925 S P 3,278,836 3,278,836 - - - -
926 SO GP - - - - - -
927 SG-P P - - - - - -
928 SE P - - - - - -
929 SG P 66,457 66,457 - - - -
930 TROJP P - - - - - -
931 3,345,293 3,345,293 - - - -
932
933 TOTAL AMORTIZATION EXPENSE 6,626,436 4,801,919 665,484 483,104 675,929 -

Rocky Mountain Power
Exhibit No.55 Page 37 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
934
935 408 Taxes Other Than Income
936 S DMSC - - - - - -
937 GPS GP 7,878,859 3,434,463 2,112,842 2,271,438 60,116 -
938 SO GP 1,024,289 446,497 274,680 295,298 7,815 -
939 SE P 71,456 71,456 - - - -
940 SG P 219,127 219,127 - - - -
941 OPRV-ID DMSC - - - - - -
942 EXCTAX GP - - - - - -
943 DGP GP - - - - - -
944 9,193,731 4,171,542 2,387,522 2,566,736 67,932 -
945
946 41140 Deferred Investment Tax Credit-Fed
947 DGU PTD (80,408) (36,423) (21,902) (22,084) - -
948
949 (80,408) (36,423) (21,902) (22,084) - -
950
951 41141 Deferred Investment Tax Credit-Idaho
952 DGU PTD - - - - - -
953
954 - - - - - -
955
956 TOTAL DEFERRED ITC (80,408) (36,423) (21,902) (22,084) - -
957
958 427 Interest on Long-Term Debt
959 S GP 3,223,384 1,405,101 864,402 929,286 24,595 -
960 SNP GP 26,020,487 11,342,556 6,977,810 7,501,584 198,538 -
961 29,243,871 12,747,657 7,842,212 8,430,870 223,133 -
962
963 428 Amortization of Debt Disc&Exp
964 SNP GP 281,371 122,652 75,454 81,118 2,147 -
965 281,371 122,652 75,454 81,118 2,147 -
966
967 429 Amortization of Premium on Debt
968 SNP GP (12) (5) (3) (3) (0) -
969 (12) (5) (3) (3) (0) -
970
971 431 Other Interest Expense
972 OTH NUTIL - - - - - -
973 SO GP - - - - - -
974 SNP GP 2,807,267 1,223,712 752,813 809,322 21,420 -
975 2,807,267 1,223,712 752,813 809,322 21,420 -

Rocky Mountain Power
Exhibit No.55 Page 38 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
976
977 432 AFUDC-Borrowed
978 SNP GP (3,754,118) (1,636,452) (1,006,727) (1,082,294) (28,644) -
979 (3,754,118) (1,636,452) (1,006,727) (1,082,294) (28,644) -
980
981 Electric Interest Deductions for Tax (665,492) (290,094) (178,462) (191,858) (5,078) -
982
983 Total Electric Interest Deductions for Tax 28,578,380 12,457,563 7,663,749 8,239,012 218,055 -
984
985
986 419 Interest&Dividends
987 SNP GP (7,700,226) (3,356,595) (2,064,939) (2,219,939) (58,753) -
988 Total Operating Deductions for Tax (7,700,226) (3,356,595) (2,064,939) (2,219,939) (58,753) -
989
990 41010 Deferred Income Tax-Federal-DR
991 S GP (1,435,068) (625,559) (384,837) (413,723) (10,950) -
992 TROJP P - - - - - -
993 SG PT - - - - - -
994 SO LABOR 831,976 344,560 79,701 315,275 92,440 -
995 SNP GP 2,816,234 1,227,621 755,218 811,907 21,488 -
996 SE P 99,055 99,055 - - - -
997 SG PT 5,994,624 3,743,653 2,250,971 - - -
998 GPS GP 1,313,692 572,650 352,287 378,731 10,024 -
999 DITEXP DITEXP - - - - - -
1000 BADDEBT CUST - - - - - -
1001 CN CUST - - - - - -
1002 IBT IBT - 0 - - - -
1003 CIAC DPW - - - - - -
1004 SCHMDEXP GP - - - - - -
1005 TAXDEPR TAXDEPR 16,617,410 8,118,248 4,011,603 4,292,368 195,190 -
1006 SNPD DPW (10,646) - - (10,646) - -
1007 26,227,275 13,480,227 7,064,944 5,373,912 308,192 -
1008

Rocky Mountain Power
Exhibit No.55 Page 39 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1009 41020 Deferred Income Tax-State-DR
1010 S GP - - - - - -
1011 SG PT - - - - - -
1012 SO LABOR - - - - - -
1013 SE P - - - - - -
1014 SG PT - - - - - -
1015 GPS GP - - - - - -
1016 TROJP P - - - - - -
1017 SNP GP - - - - - -
1018 BADDEBT CUST - - - - - -
1019 DITEXP DITEXP - - - - - -
1020 SGCT P - - - - - -
1021 SNPD DPW - - - - - -
1022 - - - - - -
1023
1024 41110 Deferred Income Tax-Federal-CR
1025 S GP (4,241,120) (1,848,741) (1,137,324) (1,222,695) (32,360) -
1026 SE P (258,751) (258,751) - - - -
1027 SG P - - - - - -
1028 SNP GP (1,940,092) (845,703) (520,267) (559,319) (14,803) -
1029 SG PT (1,479,097) (923,698) (555,398) - - -
1030 SO LABOR (62,825) (26,019) (6,018) (23,807) (6,980) -
1031 SNPD PT (37,278) (23,280) (13,998) - - -
1032 BADDEBT CUST (43,021) - - - (43,021) -
1033 GPS GP 34,079 14,855 9,139 9,825 260 -
1034 TROJD P 5,190 5,190 - - - -
1035 CN CUST - - - - - -
1036 CIAC DPW (2,199,187) - - (2,199,187) - -
1037 SCHMDEXP BOOKDEPR (14,478,764) (9,014,814) (2,149,455) (3,302,658) (11,836) -
1038 TAXDEPR TAXDEPR - - - - - -
1039 (24,700,864) (12,920,961) (4,373,322) (7,297,841) (108,740) -

Rocky Mountain Power
Exhibit No.55 Page 40 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1040
1041 41111 Deferred Income Tax-State-CR
1042 S GP - - - - -
1043 SNP GP - - - - -
1044 DITEXPRL DITEXP - - - - -
1045 SNPD PT - - - - -
1046 SGCT P - - - - -
1047 SG PT - - - - -
1048 BADDEBT CUST - - - - -
1049 GPS GP - - - - -
1050 SO LABOR - - - - -
1051 SE P - - - - -
1052 TROJP P - - - - -
1053 SG PT - - - - -
1054 - - - - - -
1055
1056 TOTAL DEFERRED INCOME TAXES 1,526,411 559,266 2,691,622 (1,923,929) 199,452 -
1057 SCHMAF Additions-Flow Through
1058 S SCHMAF - - - - - -
1059 SNP SCHMAF - - - - -
1060 SO SCHMAF - - - - -
1061 SE SCHMAF - - - - -
1062 TROJP SCHMAF - - - - - -
1063 SG SCHMAF - - - - - -
1064 - - - - - -
1065
1066 SCHMAP Additions-Permanent
1067 S P - - - - - -
1068 SE P 1,004 1,004 - - - -
1069 SNP LABOR - - - - - -
1070 SO SCHMAP-SO 141,444 112,626 4,712 18,641 5,465 -
1071 SG SCHMAP - - - - - -
1072 SCHMDEXP BOOKDEPR 8,230 5,124 1,222 1,877 7 -
1073 150,678 118,754 5,934 20,518 5,472 -
1074

Rocky Mountain Power
Exhibit No.55 Page 41 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1075 SCHMAT Additions-Temporary
1076 S SCHMAT-SITUS 471,679 602,286 (62,397) (75,380) 17,025 (9,856)
1077 SG P - - - - - -
1078 CIAC DPW 8,944,655 - - 8,944,655 - -
1079 SNP SCHMAT-SNP 7,890,849 3,523,616 2,105,785 2,261,288 161 -
1080 TROJD P (21,109) (21,109) - - - -
1081 SGCT P - - - - - -
1082 SE SCHMAT-SE 1,052,407 1,053,170 (125) (493) (145) -
1083 SG P 4,221,498 4,221,498 - - - -
1084 CN CUST - - - - - -
1085 SO SCHMAT-SO 119,617 (13,895) (3,706) (12,347) (3,368) 152,933
1086 SNPD SCHMAT-SNP 151,618 67,704 40,461 43,449 3 -
1087 BADDEBT DPW 174,977 - - 174,977 - -
1088 GPS SCHMAT-GPS (138,608) (60,420) (37,170) (39,960) (1,058) -
1089 SCHMDEXP BOOIDEPR 58,888,840 36,665,559 8,742,386 13,432,756 48,140 -
1090 81,756,426 46,038,409 10,785,234 24,728,946 60,759 143,077
1091
1092 TOTAL SCHEDULE-M ADDITIONS 81,907,104 46,157,163 10,791,169 24,749,464 66,231 143,077

Rocky Mountain Power
Exhibit No.55 Page 42 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1093
1094 SCHMDF Deductions-Flow Through
1095 S SCHMDF - - - - - -
1096 DGP SCHMDF - - - - - -
1097 DGU SCHMDF - - - - - -
1098 - - - - - -
1099 SCHMDP Deductions-Permanent
1100 S SCHMDP - - - - - -
1101 SE P 269 269 - - - -
1102 SNP PTD 5,769 2,613 1,571 1,585 - -
1103 IBT SCHMDP - - - - - -
1104 SG P - - - - - -
1105 SO SCHMDP-SO - 0 0 0 0 0
1106 6,038 2,882 1,571 1,585 - -
1107
1108 SCHMDT Deductions-Temporary
1109 S GP (5,836,798) (2,544,311) (1,565,231) (1,682,721) (44,535) -
1110 BADDEBT DPW - - - - - -
1111 SNP SCHMDT-SNP 11,454,344 5,115,201 3,056,713 3,282,430 - -
1112 CN SCHMDT - - - - - -
1113 SG P - - - - - -
1114 DGP CUST - - - - - -
1115 SE P 402,881 402,881 - - - -
1116 SG SCHMDT-SG 24,381,672 24,468,478 (86,807) - - -
1117 GPS SCHMDT-GPS 5,343,121 2,386,094 1,425,869 1,531,159 - -
1118 SO SCHMDT-SO 3,383,859 1,398,920 256,364 1,299,415 429,159 -
1119 TAXDEPR TAXDEPR 67,587,263 33,018,996 16,316,216 17,458,161 793,889 -
1120 SNPD DPW (43,301) - - (43,301) - -
1121 106,673,040 64,246,259 19,403,124 21,845,142 1,178,513 -
1122
1123 TOTAL SCHEDULE-M DEDUCTIONS 106,679,078 64,249,142 19,404,696 21,846,727 1,178,513 -
1124
1125 TOTAL SCHEDULE-M ADJUSTMENTS (24,771,974) (18,091,979) (8,613,527) 2,902,737 (1,112,282) 143,077
1126
1127 NOTE: Positive Schedule M amounts increase taxable income and therefore reduce tax expense.
1128 Negative Schedule M amounts decrease taxable income and therefore increase tax expense.

Rocky Mountain Power
Exhibit No.55 Page 43 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1129
1130 40911 State Income Taxes
1131 IBT (1,246,014) (1,674,099) 200,684 275,588 (61,590) 13,403
1132 IBT IBT - - - - - -
1133 SG P - - - - - -
1134 IBT IBT - - - - - -
1135 TOTAL STATE TAXES (1,246,014) (1,674,099) 200,684 275,588 (61,590) 13,403
1136
1137 Calculation of Taxable Income:
1138 Operating Revenues 306,954,478 207,379,055 51,339,667 41,668,864 4,239,051 2,327,840
1139 Operating Deductions:
1140 O&M Expenses 214,297,856 172,980,014 18,424,018 17,172,126 3,546,006 2,175,692
1141 Depreciation Expense 58,662,609 35,138,096 11,229,963 12,260,331 34,219 0
1142 Amortization Expense 6,626,436 4,801,919 665,484 483,104 675,929 0
1143 Taxes Other Than Income 9,193,731 4,171,542 2,387,522 2,566,736 67,932 0
1144 Interest&Dividends(AFUDC-Equity) (7,700,226) (3,356,595) (2,064,939) (2,219,939) (58,753) -
1145 Misc Revenue&Expense (31,044) (31,044) - - - -
1146 Total Operating Deductions 281,049,362 213,703,932 30,642,048 30,262,358 4,265,332 2,175,692
1147 Other Deductions:
1148 Interest Deductions 28,578,380 12,457,563 7,663,749 8,239,012 218,055 0
1149 Interest on PCRBS -
1150 Schedule M Adjustments (24,771,974) (18,091,979) (8,613,527) 2,902,737 (1,112,282) 143,077
1151
1152 Income Before State Taxes (27,445,238) (36,874,418) 4,420,342 6,070,231 (1,356,618) 295,225
1153
1154 State Income Taxes SIT (1,246,014) (1,674,099) 200,684 275,588 (61,590) 13,403
1155
1156 Total Taxable Income (26,199,224) (35,200,320) 4,219,659 5,794,642 (1,295,027) 281,822
1157
1158 Tax Rate 21.00%
1159
1160 Federal Income Tax-Calculated (5,501,837) (7,392,067) 886,128 1,216,875 (271,956) 59,183
1161
1162 Adjustments to Calculated Tax:
1163 40910 ITCITC90 SE P (828) (828) - - - -
1164 40910 FITPMI SG P (11,279,639) (11,279,639) - - - -
1165 40910 FITOTH SO P (2,363) (2,363) - - - -
1166 (11,282,830) (11,282,830) - - - -
1167
1168 Federal Income Tax Per Books FIT (16,784,667) (18,674,897) 886,128 1,216,875 (271,956) 59,183
1169 -
1170 TOTAL OPERATING EXPENSES 272,164,910 197,234,375 36,463,519 32,028,748 4,189,991 2,248,278

Rocky Mountain Power
Exhibit No.55 Page 44 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1171
1172
1173 310 Land and Land Rights
1174 SG P 125,977 125,977 - - - -
1175 SG P 1,828,159 1,828,159 - - - -
1176 SG P 2,942,394 2,942,394 - - - -
1177 SG P 68,583 68,583 - - - -
1178 4,965,114 4,965,114 - - - -
1179
1180 311 Structures and Improvements
1181 SG P 12,195,067 12,195,067 - - - -
1182 SG P 16,836,105 16,836,105 - - - -
1183 SG P 27,692,093 27,692,093 - - - -
1184 SG P - - - - - -
1185 56,723,266 56,723,266 - - - -
1186
1187 312 Boiler Plant Equipment
1188 SG P 31,611,185 31,611,185 - - - -
1189 SG P 24,928,449 24,928,449 - - - -
1190 SG P 186,690,569 186,690,569 - - - -
1191 SG P - - - - - -
1192 243,230,203 243,230,203 - - - -
1193
1194 314 Turbogenerator Units
1195 SG P 5,857,883 5,857,883 - - - -
1196 SG P 5,755,445 5,755,445 - - - -
1197 SG P 42,237,255 42,237,255 - - - -
1198 SG P - - - - - -
1199 53,850,583 53,850,583 - - - -
1200
1201 315 Accessory Electric Equipment
1202 SG P 4,632,693 4,632,693 - - - -
1203 SG P 7,203,975 7,203,975 - - - -
1204 SG P 11,372,143 11,372,143 - - - -
1205 SG P - - - - - -
1206 23,208,811 23,208,811 - - - -
1207
1208 316 Misc Power Plant Equipment
1209 SG P 126,993 126,993 - - - -
1210 SG P 260,555 260,555 - - - -
1211 SG P 1,466,854 1,466,854 - - - -
1212 SG P I - I - - - - -

Rocky Mountain Power
Exhibit No.55 Page 45 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1213 1,854,402 1,854,402 - - - -
1214
1215
1216 SP Unclassified Steam Plant-Account 300
1217 SG P - - - - - -
1218 SG P (1,336,025) (1,336,025) - - - -
1219 (1,336,025) (1,336,025) - - - -
1220
1221
1222 Total Steam Production Plant 382,496,353 382,496,353 - - - -
1223
1224 320 Land and Land Rights
1225 SG P - - - - - -
1226 - - - - - -
1227
1228 321 Structures and Improvements
1229 SG P - - - - - -
1230 - - - - - -
1231
1232 322 Reactor Plant Equipment
1233 SG P - - - - - -
1234 - - - - - -
1235
1236 323 Turbogenerator Units
1237 SG P - - - - - -
1238 - - - - - -
1239
1240 324 Land and Land Rights
1241 SG P - - - - - -
1242 - - - - - -
1243
1244 325 Misc.Power Plant Equipment
1245 SG P - - - - - -
1246 - - - - - -
1247
1248
1249 N00 Unclassified Nuclear Plant-Acct 300
1250 SG P - - - - - -
1251 - - - - - -
1252
1253
1254 Total Nuclear Production Plant - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 46 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1255
1256 330 Land and Land Rights
1257 SG P 532,529 532,529 - - - -
1258 SG P 285,026 285,026 - - - -
1259 SG P 1,192,946 1,192,946 - - - -
1260 SG P 72,184 72,184 - - - -
1261 2,082,685 2,082,685 - - - -
1262
1263 331 Structures and Improvements
1264 SG P 819,705 819,705 - - - -
1265 SG P 256,644 256,644 - - - -
1266 SG P 13,320,264 13,320,264 - - - -
1267 SG P 944,294 944,294 - - - -
1268 15,340,907 15,340,907 - - - -
1269
1270 332 Reservoirs,Dams&Waterways
1271 SG P 6,834,112 6,834,112 - - - -
1272 SG P 1,010,800 1,010,800 - - - -
1273 SG P 19,058,272 19,058,272 - - - -
1274 SG P 5,207,441 5,207,441 - - - -
1275 32,110,625 32,110,625 - - - -
1276
1277 333 Water Wheel,Turbines,&Generators
1278 SG P 1,380,458 1,380,458 - - - -
1279 SG P 362,216 362,216 - - - -
1280 SG P 2,914,120 2,914,120 - - - -
1281 SG P 2,414,141 2,414,141 - - - -
1282 7,070,935 7,070,935 - - - -
1283
1284 334 Accessory Electric Equipment
1285 SG P 150,635 150,635 - - - -
1286 SG P 180,594 180,594 - - - -
1287 SG P 3,011,962 3,011,962 - - - -
1288 SG P 616,294 616,294 - - - -
1289 3,959,484 3,959,484 - - - -
1290
1291 335 Misc.Power Plant Equipment
1292 SG P 52,714 52,714 - - - -
1293 SG P 8,109 8,109 - - - -
1294 SG P 81,060 81,060 - - - -
1295 SG P 3,321 3,321 - - - -
1296 145,205 145,205 - - - -

Rocky Mountain Power
Exhibit No.55 Page 47 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1297
1298 336 Roads,Railroads&Bridges
1299 SG P 174,416 174,416 - - - -
1300 SG P 39,758 39,758 - - - -
1301 SG P 1,094,477 1,094,477 - - - -
1302 SG P 193,097 193,097 - - - -
1303 1,501,748 1,501,748 - - - -
1304
1305
1306 HP Unclassified Hydro Plant-Acct 300
1307 S P - - - - - -
1308 SG P - - - - - -
1309 - - - - - -
1310
1311
1312 Total Hydraulic Plant 62,211,589 62,211,589 - - - -

Rocky Mountain Power
Exhibit No.55 Page 48 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1313
1314 340 Land and Land Rights
1315 SG P 2,112,536 2,112,536 - - - -
1316 SG P 951,794 951,794 - - - -
1317 SG P 12,729 12,729 - - - -
1318 3,077,060 3,077,060 - - - -
1319
1320 341 Structures and Improvements
1321 SG P 9,271,679 9,271,679 - - - -
1322 SG P 5,581,482 5,581,482 - - - -
1323 SG P 231,325 231,325 - - - -
1324 SG P - - - - - -
1325 15,084,486 15,084,486 - - - -
1326
1327 342 Fuel Holders,Producers&Accessories
1328 SG P 738,974 738,974 - - - -
1329 SG P - - - - - -
1330 SG P 150,993 150,993 - - - -
1331 889,967 889,967 - - - -
1332
1333 343 Prime Movers
1334 SG P - - - - - -
1335 SG P 187,149,585 187,149,585 - - - -
1336 SG P 59,580,207 59,580,207 - - - -
1337 SG P 3,308,813 3,308,813 - - - -
1338 250,038,605 250,038,605 - - - -
1339
1340 344 Generators
1341 S P - - - - - -
1342 SG P 9,150,700 9,150,700 - - - -
1343 SG P 22,274,245 22,274,245 - - - -
1344 SG P 963,618 963,618 - - - -
1345 32,388,563 32,388,563 - - - -
1346
1347 345 Accessory Electric Plant
1348 SG P 13,583,762 13,583,762 - - - -
1349 SG P 11,469,524 11,469,524 - - - -
1350 SG P 157,076 157,076 - - - -
1351 SG P - - - - - -
1352 25,210,362 25,210,362 - - - -
1353

Rocky Mountain Power
Exhibit No.55 Page 49 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1354 346 Misc.Power Plant Equipment
1355 SG P 703,946 703,946 - - - -
1356 SG P 697,626 697,626 - - - -
1357 SG P - - - - - -
1358 1,401,572 1,401,572 - - - -
1359
1360 OP Unclassified Other Prod Plant-Acct 300
1361 S P - - - - - -
1362 SG P - - - - - -
1363 - - - - - -
1364
1365 Total Other Production Plant 328,090,614 328,090,614 - - - -
1366
1367 Experimental Plant
1368 103 Experimental Plant
1369 SG P - - - - - -
1370 Total Experimental Plant - - - - - -
1371
1372 TOTAL PRODUCTION PLANT 772,798,557 772,798,557 - - - -

Rocky Mountain Power
Exhibit No.55 Page 50 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1373
1374 350 Land and Land Rights
1375 SG T 1,104,855 - 1,104,855 - - -
1376 SG T 2,515,346 - 2,515,346 - - -
1377 SG T 15,155,912 - 15,155,912 - - -
1378 18,776,113 - 18,776,113 - - -
1379
1380 352 Structures and Improvements
1381 S T - - - - - -
1382 SG T 373,786 - 373,786 - - -
1383 SG T 941,817 - 941,817 - - -
1384 SG T 19,657,358 - 19,657,358 - - -
1385 20,972,961 - 20,972,961 - - -
1386
1387 353 Station Equipment
1388 SG T 5,528,463 - 5,528,463 - - -
1389 SG T 7,850,064 - 7,850,064 - - -
1390 SG T 134,990,875 - 134,990,875 - - -
1391 148,369,401 - 148,369,401 - - -
1392
1393 354 Towers and Fixtures
1394 SG T 6,935,200 - 6,935,200 - - -
1395 SG T 7,099,453 - 7,099,453 - - -
1396 SG T 68,778,703 - 68,778,703 - - -
1397 82,813,356 - 82,813,356 - - -
1398
1399 355 Poles and Fixtures
1400 SG T 3,158,135 - 3,158,135 - - -
1401 SG T 6,083,388 - 6,083,388 - - -
1402 SG T 213,182,098 - 213,182,098 - - -
1403 222,423,621 - 222,423,621 - - -
1404
1405 356 Clearing and Grading
1406 SG T 8,476,826 - 8,476,826 - - -
1407 SG T 8,448,642 - 8,448,642 - - -
1408 SG T 74,553,428 - 74,553,428 - - -
1409 91,478,896 - 91,478,896 - - -
1410

Rocky Mountain Power
Exhibit No.55 Page 51 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1411 357 Underground Conduit
1412 SG T 345 - 345 - - -
1413 SG T 4,962 - 4,962 - - -
1414 SG T 205,000 - 205,000 - - -
1415 210,306 - 210,306 - - -
1416
1417 358 Underground Conductors
1418 SG T - - - - - -
1419 SG T 58,876 - 58,876 - - -
1420 SG T 432,878 - 432,878 - - -
1421 491,754 - 491,754 - - -
1422
1423 359 Roads and Trails
1424 SG T 100,858 - 100,858 - - -
1425 SG T 23,602 - 23,602 - - -
1426 SG T 532,835 - 532,835 - - -
1427 657,295 - 657,295 - - -
1428
1429 TP Unclassified Trans Plant-Acct 300
1430 SG T 10,052,407 - 10,052,407 - - -
1431 10,052,407 - 10,052,407 - - -
1432
1433 TSO Unclassified Trans Sub Plant-Acct 300
1434 SG T - - - - - -
1435 - - - - - -
1436
1437 TOTAL TRANSMISSION PLANT 596,246,111 - 596,246,111 - - -

Rocky Mountain Power
Exhibit No.55 Page 52 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1438
1439 360 Land and Land Rights
1440 S DPW 2,311,687 - - 2,311,687 - -
1441 2,311,687 - - 2,311,687 - -
1442
1443 361 Structures and Improvements
1444 S DPW 4,315,882 - - 4,315,882 - -
1445 4,315,882 - - 4,315,882 - -
1446
1447 362 Station Equipment
1448 S DPW 50,108,966 - - 50,108,966 - -
1449 50,108,966 - - 50,108,966 - -
1450
1451 364 Poles,Towers& Fixtures
1452 S DPW 113,199,858 - - 113,199,858 - -
1453 113,199,858 - - 113,199,858 - -
1454
1455 365 Overhead Conductors
1456 S DPW 48,885,640 - - 48,885,640 -
1457 48,885,640 - - 48,885,640 -
1458
1459 366 Underground Conduit
1460 S DPW 14,987,710 - - 14,987,710 - -
1461 14,987,710 - - 14,987,710 - -
1462
1463 367 Underground Conductors
1464 S DPW 37,418,227 - - 37,418,227 - -
1465 37,418,227 - - 37,418,227 - -
1466
1467 368 Line Transformers
1468 S DPW 96,909,676 - - 96,909,676 - -
1469 96,909,676 - - 96,909,676 - -
1470
1471 369 Services
1472 S DPW 55,534,000 - - 55,534,000 - -
1473 55,534,000 - - 55,534,000 - -
1474
1475 370 Meters
1476 S DPW 181397,785 - - 18,397,785 - -
1477 18,397,785 - - 18,397,785 - -
1478

Rocky Mountain Power
Exhibit No.55 Page 53 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1479 371 Installations on Customers'Premises
1480 S DPW 172,263 - - 172,263 - -
1481 172,263 - - 172,263 - -
1482
1483 372 Leased Property
1484 S DPW - - - - - -
1485 - - - - - -
1486
1487 373 Street Lights
1488 S DPW 830,286 - - 830,286 - -
1489 830,286 - - 830,286 - -
1490
1491 DP Unclassified Dist Plant-Acct 300
1492 S DPW 5,157,091 - - 5,157,091 - -
1493 5,157,091 - - 5,157,091 - -
1494
1495 DSO Unclassified Dist Sub Plant-Acct 300
1496 S DPW - - - - - -
1497 - - - - -
1498
1499
1500 TOTAL DISTRIBUTION PLANT 448,229,072 - 448,229,072 - -

Rocky Mountain Power
Exhibit No.55 Page 54 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1501
1502 389 Land and Land Rights
1503 S G-SITUS 193,901 - 55,876 138,025 - -
1504 CN CUST 48,407 - - - 48,407 -
1505 SG PT 18 11 7 - - -
1506 SG G-SG 66 26 40 - - -
1507 SO PTD 405,958 183,887 110,576 111,494 - -
1508 648,349 183,925 166,498 249,519 48,407 -
1509
1510 390 Structures and Improvements
1511 S G-SITUS 13,780,033 - 3,970,934 9,809,099 - -
1512 SG PT 18,149 11,334 6,815 - - -
1513 SG PT 73,430 45,857 27,573 - - -
1514 CN CUST 352,542 - - - 352,542 -
1515 SG G-SG 559,331 220,882 338,449 - - -
1516 SE P 55,528 55,528 - - - -
1517 SO PTD 6,243,697 2,828,220 1,700,677 1,714,799 - -
1518 21,082,709 3,161,821 6,044,448 11,523,898 352,542 -
1519
1520 391 Office Furniture&Equipment
1521 S G-SITUS 487,954 - 140,612 347,343 - -
1522 SG PT - - - - - -
1523 SG PT - - - - - -
1524 CN CUST 120,213 - - - 120,213 -
1525 SG G-SG 207,070 81,773 125,297 - - -
1526 SE P 1,569 1,569 - - - -
1527 SO PTD 3,913,723 1,772,807 1,066,032 1,074,884 - -
1528 SG G-SG - - - - - -
1529 SG P 451 451 - - - -
1530 4,730,980 1,856,599 1,331,941 1,422,227 120,213 -
1531
1532 392 Transportation Equipment
1533 S G-SITUS 9,180,094 - 2,645,389 6,534,705 - -
1534 SO PTD 348,275 157,759 94,864 95,652 - -
1535 SG G-SG 1,318,622 520,730 797,892 - - -
1536 CN CUST - - - - - -
1537 SG PT 36,145 22,573 13,573 - - -
1538 SE P 15,177 15,177 - - - -
1539 SG PT 3,823 2,387 1,435 - - -
1540 SG G-SG - - - - - -
1541 SG PT 2,417 1,510 908 - - -
1542 10,904,554 720,135 3,554,062 6,630,357 - -

Rocky Mountain Power
Exhibit No.55 Page 55 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1543
1544 393 Stores Equipment
1545 S G-SITUS 891,031 - 256,765 634,266 - -
1546 SG PT - - - - - -
1547 SG PT - - - - - -
1548 SO PTD 12,957 5,869 3,529 3,559 - -
1549 SG G-SG 393,336 155,330 238,006 - - -
1550 SG PT 2,922 1,825 1,097 - - -
1551 1,300,246 163,024 499,397 637,825 - -
1552
1553 394 Tools,Shop&Garage Equipment
1554 S G-SITUS 2,347,018 - 676,330 1,670,688 - -
1555 SG PT 1,168 729 439 - - -
1556 SG G-SG 1,238,792 489,205 749,588 - - -
1557 SO PTD 96,126 43,543 26,183 26,401 - -
1558 SE P 7,417 7,417 - - - -
1559 SG PT - - - - - -
1560 SG G-SG - - - - - -
1561 SG G-SG 4,868 1,922 2,945 - - -
1562 3,695,390 542,816 1,455,485 1,697,089 - -
1563
1564 395 Laboratory Equipment
1565 S G-SITUS 1,468,214 - 423,089 1,045,125 - -
1566 SG PT - - - - - -
1567 SG PT - - - - - -
1568 SO PTD 258,164 116,941 70,320 70,903 - -
1569 SE P 78,300 78,300 - -
1570 SG G-SG 399,570 157,792 241,778
1571 SG G-SG - - -
1572 SG G-SG 759 300 459 -
1573 2,205,008 353,333 735,646 1,116,029 - -
1574
1575 396 Power Operated Equipment
1576 S G-SITUS 14,973,518 - 4,314,856 10,658,662 - -
1577 SG PT 14,184 8,858 5,326 - - -
1578 SG G-SG 2,604,585 1,028,562 1,576,023 - - -
1579 SO PTD 276,350 125,179 75,273 75,898 - -
1580 SG PT 40,042 25,006 15,036 - - -
1581 SE P 4,414 4,414 - - - -
1582 SG G-SG - - - - - -
1583 SG G-SG - - - - - -
1584 17,913,093 1,192,019 5,986,513 10,734,560 - -

Rocky Mountain Power
Exhibit No.55 Page 56 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1585
1586 397 Communication Equipment
1587 S G-SITUS 12,739,741 - 3,671,158 9,068,583 - -
1588 SG PT - - - - - -
1589 SG PT - - - - - -
1590 SO PTD 6,260,013 2,835,611 1,705,122 1,719,281 - -
1591 CN CUST 147,594 - - - 147,594 -
1592 SG G-SG 10,937,839 4,319,402 6,618,437 - - -
1593 SE P 16,502 16,502 - - - -
1594 SG G-SG - - - - - -
1595 SG G-SG 900 356 545 - - -
1596 30,102,590 7,171,870 11,995,262 10,787,864 147,594 -
1597
1598 398 Misc.Equipment
1599 S G-SITUS 84,157 - 24,251 59,906 - -
1600 SG PT - - - - - -
1601 SG PT - - - - - -
1602 CN CUST 2,975 - - - 2,975 -
1603 SO PTD 87,149 39,476 23,738 23,935 - -
1604 SE P 234 234 - - - -
1605 SG G-SG 168,823 66,669 102,154 - - -
1606 SG G-SG - - - - - -
1607 343,339 106,379 150,143 83,841 2,975 -

Rocky Mountain Power
Exhibit No.55 Page 57 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1608
1609 399 Coal Mine
1610 SE P 2,679,838 2,679,838 - - - -
1611 SE P - - - - - -
1612
1613 2,679,838 2,679,838 - - - -
1614
1615 399L WIDCO Capital Lease
1616 SE P - - - - - -
1617 - - - - - -
1618
1619 Remove Remaining Capital Leases P - - - - - -
1620 - - - - - -
1621
1622 1011390 General Capital Leases
1623
1624 S G-SITUS - - - - - -
1625 SG P 411,569 411,569 - - - -
1626 SO PTD - - - - - -
1627 411,569 411,569 - - - -
1628
1629 Remove Capital Leases (411,569) (411,569) - - - -
1630
1631
1632 392L General Vehicles Capital Leases
1633 SO LABOR - - - - - -
1634 - - - - - -
1635
1636 Remove Capital Leases PTD - - - - - -
1637 - - - - - -
1638
1639 GP Unclassified Gen Plant-Acct 300
1640 S G-SITUS - - - - - -
1641 SO PTD 6,533,218 2,959,365 1,779,538 1,794,315 - -
1642 CN CUST - - - - - -
1643 SG G-SG - - - - - -
1644 SG PT - - - - - -
1645 SG PT - - - - - -
1646 6,533,218 2,959,365 1,779,538 1,794,315 - -
1647

Rocky Mountain Power
Exhibit No.55 Page 58 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1648 399G Unclassified Gen Plant-Acct 300
1649 S G-SITUS - - - - - -
1650 SO PTD - - - - - -
1651 SG G-SG - - - - - -
1652 SG PT - - - - - -
1653 SG PT - - - - - -
1654 - - - - - -
1655
1656 TOTAL GENERAL PLANT 102,139,313 21,091,125 33,698,934 46,677,524 671,731 -
1657
1658 301 Organization
1659 S I-SITUS - - - - - -
1660 SO PTD - - - - - -
1661 SG I-SG - - - - - -
1662 - - - - - -
1663 302 Franchise&Consent
1664 S I-SITUS 1,000,000 - 652,243 347,757 - -
1665 SG I-SG 710,326 549,978 160,348 - - -
1666 SG I-SG 5,600,681 4,336,394 1,264,287 - - -
1667 SG I-SG 542,675 420,172 122,502 - - -
1668 SG P - - - - - -
1669 SG P 25,855 25,855 - - - -
1670 7,879,537 5,332,400 2,199,380 347,757 - -
1671
1672 303 Miscellaneous Intangible Plant
1673 S I-SITUS 3,356,591 - 2,189,311 1,167,280 - -
1674 SG I-SG 10,434,183 8,078,791 2,355,392 - - -
1675 SO PTD 28,497,112 12,908,394 7,762,132 7,826,586 - -
1676 SE P 537 537 - - - -
1677 CN CUST 9,956,595 - - - 9,956,595 -
1678 SG P - - - - - -
1679 SG I-DGP - - - - - -
1680 52,245,019 20,987,723 12,306,836 8,993,866 9,956,595 -
1681 303 Less Non-Utility Plant
1682 S I-SITUS - - - - - -
1683 - - - - - -
1684

Rocky Mountain Power
Exhibit No.55 Page 59 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1685 I00 Unclassified Intangible Plant-Acct 300
1686 S I-SITUS - - - - - -
1687 SG I-SG - - - - - -
1688 SG P - - - - - -
1689 SO PTD - - - - - -
1690 - - - - - -
1691
1692 TOTAL INTANGIBLE PLANT 60,124,556 26,320,123 14,506,215 9,341,623 9,956,595 -
1693
1694
1695 TOTAL ELECTRIC PLANT IN SERVICE 1,979,537,610 820,209,805 644,451,260 504,248,219 10,628,326 -
1696
1697 105 Plant Held For Future Use
1698 S DPW - - - - - -
1699 SG P - - - - - -
1700 SG T (32,166) - (32,166) - -
1701 SG P - - - - -
1702 SE P - - - - - -
1703 SG G 32,166 6,250 11,373 14,190 354 -
1704 - 6,250 (20,794) 14,190 354 -
1705
1706 114 Electric Plant Acquisition Adjustments
1707 S P - - - - - -
1708 SG P 7,833,786 7,833,786 - - -
1709 SG P - - - - -
1710 7,833,786 7,833,786 - - -
1711
1712 115 Accum Provision for Asset Acquisition Adjustments
1713 S P - - - - -
1714 SG P (7,694,213) (7,694,213) - - -
1715 SG P - - - - - -
1716 (7,694,213) (7,694,213) - - - -
1717
1718 128 Pensions SO LABOR - - - - - -
1719 - - - - - -
1720
1721 124 Weatherization
1722 S DMSC - - - - - -
1723 SO DMSC - - - - - -
1724 - - - - - -
1725

Rocky Mountain Power
Exhibit No.55 Page 60 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1726 182W Weatherization
1727 S DMSC - - - - - -
1728 SG DMSC - - - - - -
1729 SGCT DMSC - - - - - -
1730 SO DMSC - - - - - -
1731 - - - - - -
1732
1733 186 Weatherization
1734 S DMSC - - - - - -
1735 CN CUST - - - - - -
1736 CNP CUST - - - - - -
1737 SG DMSC - - - - - -
1738 SO DMSC - - - - - -
1739 - - - - - -
1740
1741 Total Weatherization - - - - - -
1742
1743 151 Fuel Stock
1744 SE P 8,533,209 8,533,209 - - - -
1745 SE P - - - - - -
1746 SE P - - - - - -
1747 8,533,209 8,533,209 - - - -
1748
1749 152 Fuel Stock-Undistributed
1750 SE P - - - - - -
1751 - - - - - -
1752
1753 25316 DG&T Working Capital Deposit
1754 SE P (64,973) (64,973) - - - -
1755 (64,973) (64,973) - - - -
1756
1757 25317 DG&T Working Capital Deposit
1758 SE P (238,427) (238,427) - - - -
1759 (238,427) (238,427) - - - -
1760
1761 25319 Provo Working Capital Deposit
1762 SE P - - - - - -
1763 - - - - - -
1764
1765 Total Fuel Stock 8,229,810 8,229,810 - - - -

Rocky Mountain Power
Exhibit No.55 Page 61 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1766
1767 154 Materials and Supplies
1768 S MSS 13,887,357 9,866,394 250,650 3,770,313 - -
1769 SG MSS (11,702) (8,314) (211) (3,177) - -
1770 SE MSS - - - - - -
1771 SO MSS (57,273) (40,690) (1,034) (15,549) - -
1772 SG MSS 7,393,769 5,252,968 133,449 2,007,352 - -
1773 SG MSS 1,837 1,305 33 499 - -
1774 SNPD MSS (71,185) (50,574) (1,285) (19,326) - -
1775 SG MSS - - - - - -
1776 SG MSS - - - - - -
1777 SG MSS - - - - - -
1778 SG MSS - - - - - -
1779 SG MSS 471,202 334,769 8,505 127,928 - -
1780 SG MSS - - - - - -
1781 21,614,005 15,355,859 390,107 5,868,039 - -
1782
1783 163 Stores Expense Undistributed
1784 SO MSS - - - - - -
1785
1786 - - - - - -
1787
1788 25318 Provo Working Capital Deposit
1789 SG MSS - - - - - -
1790
1791 - - - - - -
1792
1793 Total Materials&Supplies 21,614,005 15,355,859 390,107 5,868,039 - -
1794
1795 165 Prepayments
1796 S DMSC 312,487 - - - - 312,487
1797 GPS GP 1,287,389 561,184 345,234 371,148 9,823 -
1798 SG PT 230,266 143,802 86,465 - - -
1799 SE P 4,253 4,253 - - - -
1800 SO PTD 5,453,281 2,470,184 1,485,382 1,497,716 - -
1801 7,287,678 3,179,423 1,917,080 1,868,864 9,823 312,487
1802

Rocky Mountain Power
Exhibit No.55 Page 62 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1803 182M Misc Regulatory Assets
1804 S DDS2 3,332,331 1,600,069 (72,697) (402,388) (19,172) 2,226,518
1805 SG DEFSG 159,046 149,932 9,114 - - -
1806 SGCT P - - - - - -
1807 SG-P DEFSG - - - - - -
1808 SE P 4,712,546 4,712,546 - - - -
1809 SG P - - - - - -
1810 SO DDS02 5,487,027 2,140,493 523,087 2,266,590 494,703 62,155
1811 13,690,950 8,603,040 459,504 1,864,202 475,531 2,288,673
1812
1813 186M Misc Deferred Debits
1814 S LABOR - - - - - -
1815 SG P - - - - - -
1816 SG P - - - - - -
1817 SG DEFSG 8,361,248 7,882,111 479,137 - - -
1818 SO LABOR 2,218 919 213 841 246 -
1819 SE P 18,088 18,088 - - - -
1820 SNPPS P - - - - - -
1821 EXCTAX GP - - - - - -
1822 8,381,554 7,901,118 479,349 841 246 -
1823
1824 Working Capital
1825 CWC Cash Working Capital
1826 S CWC (2,514,574) (1,919,059) (268,007) (259,844) (40,148) (27,516)
1827 SO CWC - - - - - -
1828 SE CWC - - - - -
1829 (2,514,574) (1,919,059) (268,007) (259,844) (40,148) (27,516)
1830
1831 OWC Other Working Capital
1832 131 SNP GP - - - - - -
1833 232 SG P (272,041) (272,041) - - - -
1834 143 SO GP 6,035,514 2,630,933 1,618,520 1,740,010 46,051 -
1835 232 SO PTD (388,322) (175,899) (105,772) (106,651) - -
1836 232 SE P (212,409) (212,409) - - - -
1837 2533 SE P (635,318) (635,318) - - - -
1838 230 SE P - - - - - -
1839 254105 SE P - - - - - -
1840 4,527,424 1,335,266 1,512,747 1,633,360 46,051 -
1841
1842 Total Working Capital 2,012,850 (583,793) 1,244,740 1,373,516 5,904 (27,516)
1843

Rocky Mountain Power
Exhibit No.55 Page 63 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1844 Miscellaneous Rate DRB
1845 18221 Unrec Plant&Reg Study Costs
1846 S P - - - - - -
1847
1848 - - - - - -
1849
1850 18222 Nuclear Plant-Trojan
1851 S P - - - - - -
1852 TROJP P - - - - - -
1853 TROJD P - - - - - -
1854 - - - - - -
1855
1856 1869 Misc Deferred Debits-Trojan
1857 S P - - - - - -
1858 SNPPN P - - - - - -
1859 - - - - - -
1860
1861 141 Impact Housing-Notes Receivable
1862 SG P - - - - - -
1863
1864 - - - - - -
1865
1866 TOTAL MISCELLANEOUS RATE DRB - - - - -
1867
1868
1869 TOTAL RATE DRB ADDITIONS 61,356,418 42,831,279 4,469,987 10,989,651 491,858 2,573,644

Rocky Mountain Power
Exhibit No.55 Page 64 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1870
1871 235 Customer Service Deposits
1872 S CUST - - - - - -
1873 - - - - - -
1874
1875 2281 Accum Prov for Property Insurance
1876 S PTD (894,600) (405,229) (243,674) (245,697) - -
1877 (894,600) (405,229) (243,674) (245,697) - -
1878
1879 2282 Accum Prov for Injuries&Damages
1880 SO PTD - - - - - -
1881 - - - - - -
1882
1883 2283 Accum Prov for Pensions&Benefits
1884 SG P - - - - - -
1885 SO PTD (45,586) (20,649) (12,417) (12,520) - -
1886 (45,586) (20,649) (12,417) (12,520) - -
1887 25335 Accum Prov for Pensions Obligation
1888 SE P (4,712,546) (4,712,546) - - - -
1889 (4,712,546) (4,712,546) - - - -
1890 22841 Accum Hydro Relicensing Obligation
1891 SG P (12,716) (12,716) - - - -
1892 (12,716) (12,716) - - - -
1893
1894 254 Reg Liabilities-Insurance Provision
1895 SO PTD (2,210,661) (1,001,367) (602,147) (607,147) - -
1896 S P (76,645,643) (76,645,643) - - - -
1897 SG P - - - - - -
1898 (78,856,304) (77,647,010) (602,147) (607,147) - -
1899
1900 22842 Accum Misc Oper Prov-Trojan
1901 230 TROJD P (383,824) (383,824) - - - -
1902 254105 TROJD P - - - - - -
1903 (383,824) (383,824) - - - -
1904
1905 252 Customer Advances for Construction
1906 S DPW (1,555,516) - - (1,555,516) - -
1907 SE DPW - - - - - -
1908 SG T (11,448,325) - (11,448,325) - - -
1909 SO DPW - - - - - -
1910 CN CUST - - - - - -
1911 1 (13,003,842) - (11,448,325) (1,555,516) - -

Rocky Mountain Power
Exhibit No.55 Page 65 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1912
1913 25398 S02 Emissions
1914 SE P - - - - - -
1915 - - - - - -
1916
1917 25399 Other Deferred Credits
1918 S P (63,341) (63,341) - - - -
1919 SO LABOR (563,459) (233,354) (53,978) (213,522) (62,605) -
1920 SG P (12,886,306) (12,886,306) - - - -
1921 SE P (950,240) (950,240) - - - -
1922 (14,463,346) (14,133,241) (53,978) (213,522) (62,605) -
1923
1924 190 Accumulated Deferred Income Taxes
1925 S P 18,519,205 18,519,205 - - - -
1926 CN CUST - - - - - -
1927 SO LABOR 3,306,192 1,369,247 316,723 1,252,874 367,348 -
1928 DGP P - - - - - -
1929 IBT IBT - - - - - -
1930 BADDEBT CUST 112,627 - - - 112,627 -
1931 TROJD P 61,809 61,809 - - - -
1932 SG P 62,793 62,793 - - - -
1933 SE P 382,228 382,228 - - - -
1934 SNP PTD - - - - - -
1935 SNPD DPW 73,078 - - 73,078 - -
1936 22,517,933 20,395,282 316,723 1,325,953 479,975 -
1937
1938 281 Accumulated Deferred Income Taxes
1939 S P - - - - - -
1940 DGP PT - - - - - -
1941 SNPT T - - - - - -
1942 - - - - - -
1943

Rocky Mountain Power
Exhibit No.55 Page 66 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1944 282 Accumulated Deferred Income Taxes 0.12
1945 S GP (29,969,382) (13,063,913) (8,036,769) (8,640,032) (228,668) -
1946 DITBAL ACCMDIT (21,337) (9,630) (5,839) (4,699) (1,170) -
1947 SNP PT (16,193) (10,113) (6,081) - - -
1948 SO LABOR (8,091,595) (3,351,103) (775,150) (3,066,293) (899,050) -
1949 GPS PTD - - - - - -
1950 SNPD DPW (388,991) - - (388,991) - -
1951 SG P (137,110,639) (137,110,639) - - - -
1952 SCHMDEXP GP - - - - - -
1953 TAXDEPR TAXDEPR - - - - - -
1954 CN CUST - - - - - -
1955 IBT PT - - - - - -
1956 CIAC DPW - - - - - -
1957 SSGCH P - - - - - -
1958 SE P (74,042) (74,042) - - - -
1959 SG P - - - - - -
1960 (175,672,180) (153,619,440) (8,823,838) (12,100,014) (1,128,888) -
1961
1962 283 Accumulated Deferred Income Taxes
1963 S GP (933,694) (407,005) (250,385) (269,180) (7,124) -
1964 SG P (96,040) (96,040) - - - -
1965 SE P 0 0 - - - -
1966 SO LABOR (1,910,138) (791,076) (182,985) (723,843) (212,234) -
1967 GPS GP (525,981) (229,280) (141,050) (151,638) (4,013) -
1968 SNP PTD (26,255) (11,893) (7,151) (7,211) - -
1969 TROJP P - - - - - -
1970 SG P - - - - - -
1971 SGCT P - - - - - -
1972 SG P - - - - - -
1973 (3,492,108) (1,535,294) (581,572) (1,151,871) (223,371) -
1974
1975 TOTAL ACCUMULATED DEF INCOME TAX (156,646,355) (134,759,452) (9,088,687) (11,925,932) (872,284) -
1976

Rocky Mountain Power
Exhibit No.55 Page 67 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1977 255 Accumulated Investment Tax Credit
1978 S PTD (16,629) (7,533) (4,529) (4,567) - -
1979 ITC84 PTD - - - - - -
1980 ITC85 PTD - - - - - -
1981 ITC86 PTD - - - - - -
1982 ITC88 PTD - - - - - -
1983 ITC89 PTD - - - - - -
1984 ITC90 PTD - - - - - -
1985 SG PTD (8,873) (4,019) (2,417) (2,437) - -
1986 (25,502) (11,552) (6,946) (7,004) - -
1987
1988 TOTAL RATE DRB DEDUCTIONS (264,332,074) (227,373,673) (21,456,174) (14,567,338) (934,889) -
1989
1990 108SP Steam Prod Plant Accumulated Depr
1991
1992 S P (4,741,270) (4,741,270) - - - -
1993 SG P (46,297,494) (46,297,494) - - - -
1994 SG P (42,897,933) (42,897,933) - - - -
1995 SG P (128,278,088) (128,278,088) - - - -
1996 SG P - - - - - -
1997 SG P - - - - - -
1998 (222,214,786) (222,214,786) - - - -
1999
2000 108NP Nuclear Prod Plant Accumulated Depr
2001 SG P - - - - - -
2002 SG P - - - - - -
2003 SG P - - - - - -
2004 - - - - - -
2005
2006
2007 108HP Hydraulic Prod Plant Accum Depr
2008 SG P (8,095,772) (8,095,772) - - - -
2009 SG P (1,817,390) (1,817,390) - - - -
2010 SG P (11,139,845) (11,139,845) - - - -
2011 SG P (4,358,249) (4,358,249) - - - -
2012 (25,411,257) (25,411,257) - - - -
2013

Rocky Mountain Power
Exhibit No.55 Page 68 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2014 10801, Other Production Plant-Accum Depr
2015 S P - - - - - -
2016 SG P - - - - - -
2017 SG P 1,471,829 1,471,829 - - - -
2018 SG P (31,368,554) (31,368,554) - - - -
2019 SG P (2,830,650) (2,830,650) - - - -
2020 (32,727,376) (32,727,376) - - - -
2021
2022 108EP Experimental Plant-Accum Depr
2023 DGP P - - - - - -
2024 P - - - - - -
2025 - - - - - -
2026
2027 Post-Merger Hydro Depr(Step 1 Adj)
2028 DGP -
2029 DGU -
2030 SG -
2031
2032
2033 TOTAL PRODUCTION PLANT DEPRECIATION (280,353,418) (280,353,418) - - - -
2034
2035 108TP Transmission Plant Accumulated Depr
2036 SG T (19,472,602) - (19,472,602) - - -
2037 SG T (23,408,670) - (23,408,670) - - -
2038 SG T (81,955,982) - (81,955,982) - - -
2039 TOTAL TRANS PLANT ACCUM DEPR (124,837,254) - (124,837,254) - - -
2040
2041 108360 Land and Land Rights
2042 S DPW (561,948) - - (561,948) - -
2043 (561,948) - - (561,948) - -
2044
2045 108361 Structures and Improvements
2046 S DPW (1,006,899) - - (1,006,899) - -
2047 (1,006,899) - - (1,006,899) - -
2048
2049 108362 Station Equipment
2050 S DPW (13,371,337) - - (13,371,337) - -
2051 (13,371,337) - - (13,371,337) - -
2052
2053 108364 Poles,Towers&Fixtures
2054 S DPW (52,357,810) - - (52,357,810) - -
2055 (52,357,810) - - (52,357,810) - -

Rocky Mountain Power
Exhibit No.55 Page 69 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2056
2057 108365 Overhead Conductors
2058 S DPW (17,727,483) - - (17,727,483) - -
2059 (17,727,483) - - (17,727,483) - -
2060
2061 108366 Underground Conduit
2062 S DPW (5,106,324) - - (5,106,324) - -
2063 (5,106,324) - - (5,106,324) - -
2064
2065 108367 Underground Conductors
2066 S DPW (14,079,432) - - (14,079,432) - -
2067 (14,079,432) - - (14,079,432) - -
2068
2069 108368 Line Transformers
2070 S DPW (36,360,075) - - (36,360,075) - -
2071 (36,360,075) - - (36,360,075) - -
2072
2073 108369 Services
2074 S DPW (20,994,686) - - (20,994,686) - -
2075 (20,994,686) - - (20,994,686) - -
2076
2077 108370 Meters
2078 S DPW (2,545,471) - - (2,545,471) - -
2079 (2,545,471) - - (2,545,471) - -
2080
2081 108371 Installations on Customers'Premises
2082 S DPW (129,712) - - (129,712) - -
2083 (129,712) - - (129,712) - -
2084
2085 108372 Leased Property
2086 S DPW - - - - - -
2087 - - - - - -
2088
2089 108373 Street Lights
2090 S DPW (456,669) - - (456,669) - -
2091 (456,669) - - (456,669) - -
2092
2093 108D00 Unclassified Dist Plant-Acct 300
2094 S DPW - - - - - -
2095 - - - - - -
2096

Rocky Mountain Power
Exhibit No.55 Page 70 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2097 108DS Unclassified Dist Sub Plant-Acct 300
2098 S DPW - - - - - -
2099 - - - - - -
2100
2101 108DP Unclassified Dist Sub Plant-Acct 300
2102 S DPW 131,415 - - 131,415 - -
2103 131,415 - - 131,415 - -
2104
2105
2106 TOTAL DISTRIBUTION PLANT DEPR (164,566,431) - - (164,566,431) - -
2107
2108 108GP General Plant Accumulated Depr
2109 S G-SITUS (22,947,924) - (6,612,807) (16,335,117) - -
2110 SG PT (26,934) (16,821) (10,114) - - -
2111 SG PT (111,447) (69,599) (41,848) - - -
2112 SG G-SG (7,809,982) (3,084,197) (4,725,785) - - -
2113 CN CUST (285,644) - - - (285,644) -
2114 SO PTD (6,299,977) (2,853,713) (1,716,007) (1,730,256) - -
2115 SE P (97,065) (97,065) - - - -
2116 SG G-SG (8,426) (3,328) (5,099) - - -
2117 SG G-SG - - - - - -
2118 (37,587,399) (6,124,722) (13,111,660) (18,065,373) (285,644) -
2119
2120
2121 108MP Mining Plant Accumulated Depr.
2122 S P - - - - - -
2123 DEU P - - - - - -
2124 SE P - - - - - -
2125 - - - - - -
2126
2127 108MP Less Centralia Situs Depreciation
2128 S P - - - - - -
2129 - - - - - -
2130
2131 1081390 Accum Depr-Capital Lease
2132 SO PTD - - - - - -
2133
2134
2135 Remove Capital Leases P - - - - - -
2136 - - - - - -
2137

Rocky Mountain Power
Exhibit No.55 Page 71 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2138 1081399 Accum Depr-Capital Lease
2139 S P - - - - - -
2140 SE P - - - - - -
2141
2142
2143 Remove Capital Leases P - - - - - -
2144 - - - - - -
2145
2146
2147 TOTAL GENERAL PLANT ACCUM DEPR (37,587,399) (6,124,722) (13,111,660) (18,065,373) (285,644) -
2148
2149
2150 TOTAL ACCUM DEPR-PLANT IN SERVICE (607,344,503) (286,478,141) (137,948,914) (182,631,804) (285,644) -
2151
2152
2153 111SP Accum Prov for Amort-Steam
2154 SG P - - - - - -
2155 SG P - - - - - -
2156 - - - - - -
2157
2158
2159 111GP Accum Prov for Amort-General
2160 S G-SITUS (333,771) - (96,181) (237,589) - -
2161 CN CUST - - - - - -
2162 SG I-SG - - - - - -
2163 SO PTD (84,370) (38,217) (22,981) (23,172) - -
2164 SE P - - - - - -
2165 (418,140) (38,217) (119,162) (260,761) - -
2166
2167
2168 111HP Accum Prov for Amort-Hydro
2169 SG P - - - - - -
2170 SG P - - - - - -
2171 SG P (212,306) (212,306) - - - -
2172 SG P - - - - - -
2173 (212,306) (212,306) - - - -
2174
2175

Rocky Mountain Power
Exhibit No.55 Page 72 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2176 111I1, Accum Prov for Amort-Intangible Plant
2177 S I-SITUS (1,000,000) - (652,243) (347,757) - -
2178 SG I-DGP - - - - - -
2179 SG I-DGU (23,183) (23,183) - - - -
2180 SE P (381) (381) - - - -
2181 SG I-SG (5,895,911) (4,564,979) (1,330,932) - - -
2182 CN CUST (8,312,679) - - - (8,312,679) -
2183 SG I-SG (2,553,946) (1,977,423) (576,523) - - -
2184 SG I-SG (355,464) (275,222) (80,242) - - -
2185 SG P - - - - - -
2186 SG P - - - - - -
2187 SO PTD (20,374,772) (9,229,201) (5,549,744) (5,595,827) - -
2188 (38,516,336) (16,070,390) (8,189,682) (5,943,584) (8,312,679) -
2189 11111' Less Non-Utility Plant
2190 OTH NUTIL - - - - - -
2191 (38,516,336) (16,070,390) (8,189,682) (5,943,584) (8,312,679) -
2192
2193 111390 Accum-Prov for Amort-Mining
2194 S G-SITUS - - - - - -
2195 SG P - - - - - -
2196 SO PTD - - - - - -
2197 - - - - - -
2198
2199 Remove Capital Lease Amort - - - - - -
2200 - - - - -
TOTAL ACCUM PROV FOR AMORTIZATION (39,146,782) (16,320,913) (8,308,844) (6,204,345) (8,312,679) -

Rocky Mountain Power
Exhibit No.55 Page 73 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
FUNCTIONAL FACTORS
Function Description Production Transmission DPW CUST DMSC Total
ACCMDIT Deferred Income Tax 45.1331% 27.3637% 22.0211% 5.4821% 0.0000% 100.0000%
BOOKDEPR Book Depreciation 62.2623% 14.8456% 22.8104% 0.0817% 0.0000% 100.0000%
COM_EQ Communication Equipment Acct 397 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%
OUST Distribution Retail 0.0000% 0.0000% 0.0000% 100.0000% 0.0000% 100.0000%
DDS2 Deferred Debits- Situs 48.0165% -2.1816% -12.0753% -0.5753% 66.8157% 100.0000%
DDS6 Deferred Debits- Situs 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%
DDS02 Deferred Debits- System Overhead 39.0101% 9.5332% 41.3082% 9.0159% 1.1328% 100.0000%
DDS06 Deferred Debits- System Overhead 0.0000% 0.0000% 0.0000% 0.0000% 100.0000% 100.0000%
DEFSG Deferred Debit- System Generation 94.2696% 5.7304% 0.0000% 0.0000% 0.0000% 100.0000%
DMSC Distribution Miscellaneous 0.0000% 0.0000% 0.0000% 0.0000% 100.0000% 100.0000%
DPW Distribution Poles&Wires 0.0000% 0.0000% 100.0000% 0.0000% 0.0000% 100.0000%
ESD Environmental Services Department 30.0000% 10.0000% 60.0000% 0.0000% 0.0000% 100.0000%
FERC FERC Fees 42.4278% 57.5722% 0.0000% 0.0000% 0.0000% 100.0000%
G General Plant 19.4290% 35.3563% 44.1129% 1.1018% 0.0000% 100.0000%
G-DGP General Plant-DGP Factor 62.5949% 37.4051% 0.0000% 0.0000% 0.0000% 100.0000%
G-DGU General Plant-DGU Factor 62.5949% 37.4051% 0.0000% 0.0000% 0.0000% 100.0000%
GP Total Plant 43.5909% 26.8166% 28.8295% 0.7630% 0.0000% 100.0000%
G-SG General Plant- SG Factor 39.4904% 60.5096% 0.0000% 0.0000% 0.0000% 100.0000%
G-SITUS General Plant- SITUS Factor 0.0000% 28.8166% 71.1834% 0.0000% 0.0000% 100.0000%
I Intangible Plant 42.8142% 18.3447% 13.4074% 25.4336% 0.0000% 100.0000%
I-DGP Intangible Plant-DGP Factor 100.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
I-DGU Intangible Plant-DGU Factor 100.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
I-SG Intangible Plant- SG Factor 77.4262% 22.5738% 0.0000% 0.0000% 0.0000% 100.0000%
I-SITUS Intangible Plant- SITUS Factor 0.0000% 65.2243% 34.7757% 0.0000% 0.0000% 100.0000%
LABOR Direct Labor Expense 41.4146% 9.5797% 37.8948% 11.1109% 0.0000% 100.0000%
MSS Materials& Supplies 71.0459% 1.8049% 27.1492% 0.0000% 0.0000% 100.0000%
OTHDGP Other Revenues-DGP Factor 18.3005% 81.6995% 0.0000% 0.0000% 0.0000% 100.0000%
OTHDGU Other Revenues-DGU Factor 18.3005% 81.6995% 0.0000% 0.0000% 0.0000% 100.0000%
OTHSE Other Revenues- SE Factor 0.0000% 100.0000% 0.0000% 0.0000% 0.0000% 100.0000%
OTHSG Other Revenues- SG Factor 18.3005% 81.6995% 0.0000% 0.0000% 0.0000% 100.0000%
OTHSGR Other Revenues-Rolled-In SG Factor 18.3005% 81.6995% 0.0000% 0.0000% 0.0000% 100.0000%
OTHSITUS Other Revenues- SITUS 3.3138% 95.3507% 0.0000% 0.0000% 1.3354% 100.0000%

Rocky Mountain Power
Exhibit No.55 Page 74 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
OTHSO Other Revenues- SO Factor 0.0000% 0.0000% 0.0000% 0.0000% 100.0000% 100.0000%
P Production 100.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
SCHMA Schedule M Additions 29.8370% 25.9344% 42.7547% 1.6325% -0.1586% 100.0000%
SCHMAF Schedule M Additions-Flow Through 100.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
SCHMAP Schedule M Additions-Permanent 77.6886% 3.6483% 14.4317% 4.2314% 0.0000% 100.0000%
SCHMAP-SO Schedule M Additions-Permanent-SO 79.6257% 3.3315% 13.1787% 3.8641% 0.0000% 100.0000%
SCHMAT Schedule M Additions-Temporary 29.7272% 25.9855% 42.8197% 1.6266% -0.1590% 100.0000%
SCHMAT-GPS Schedule M Additions-Temporary-GPS 43.5909% 26.8166% 28.8295% 0.7630% 0.0000% 0.0000%
SCHMAT-SE Schedule M Additions-Temporary-SE 100.0725% -0.0119% -0.0469% -0.0137% 0.0000% 100.0000%
SCHMAT-SITUS Schedule M Additions-Temporary-SITUS 127.6898% -13.2287% -15.9811% 3.6095% -2.0895% 100.0000%
SCHMAT-SNP Schedule M Additions-Temporary-SNP 44.6545% 26.6864% 28.6571% 0.0020% 0.0000% 100.0000%
SCHMAT-SO Schedule M Additions-Temporary-SO -11.6162% -3.0979% -10.3223% -2.8154% 127.8519% 100.0000%
SCHMD Schedule M Deductions 88.6343% 31.3272% -5.4892% -14.2517% -0.2205% 100.0000%
SCHMDF Schedule M Deductions -Flow Through 100.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
SCHMDP Schedule M Deductions -Permanent 46.9006% 25.6043% 27.4950% 0.0000% 0.0000% 100.0000%
SCHMDP-SO Schedule M Deductions -Permanent- SO 0.0000%
SCHMDT Schedule M Deductions -Temporary 88.6396% 31.3279% -5.4934% -14.2535% -0.2205% 100.0000%
SCHMDT-GPS Schedule M Deductions -Temporary-GPS 44.6573% 26.6861% 28.6566% 0.0000% 0.0000% 100.0000%
SCHMDT-SG Schedule M Deductions -Temporary-SG 100.3560% -0.3560% 0.0000% 0.0000% 0.0000% 100.0000%
SCHMDT-SITUS Schedule M Deductions -Temporary-SITUS 87.3476% -0.5803% -2.4149% 0.0531% 15.5944% 100.0000%
SCHMDT-SNP Schedule M Deductions -Temporary-SNP 44.6573% 26.6861% 28.6566% 0.0000% 0.0000% 100.0000%
SCHMDT-SO Schedule M Deductions -Temporary-SO 41.3410% 7.5761% 38.4004% 12.6825% 0.0000% 100.0000%
T Transmission 0.0000% 100.0000% 0.0000% 0.0000% 0.0000% 100.0000%
TAXDEPR Tax Depreciation 48.8539% 24.1410% 25.8305% 1.1746% 0.0000% 100.0000%
TD Transmission/Distribution 0.0000% 48.2197% 51.7803% 0.0000% 0.0000% 100.0000%
PT Production/Transmission 62.5949% 37.4051% 0.0000% 0.0000% 0.0000% 100.0000%
PTD Prod, Trans,Dist Plant 44.6573% 26.6861% 28.6566% 0.0000% 0.0000% 100.0000%
CWC Cash Working Capital 69.8560% 13.9616% 19.1320% 5.6386% -8.5882% 100.0000%
DITEXP Deferred Income Tax-Expense 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%
FIT Federal Income Taxes 92.7544% 22.9715% -9.2414% -6.9443% 0.4597% 100.0000%
IBT Income Before Taxes 85.8657% 44.8117% -18.0276% -13.5466% 0.8968% 100.0000%
NONE Not Functionalized 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%
NUTIL Non-Utility 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%
REVREQ Revenue Requirement 70.7239% 14.3968% 17.9440% 4.7024% -7.7671% 100.0000%
SIT State Income Taxes 85.8657% 44.8117% -18.0276% -13.5466% 0.8968% 100.0000%

Rocky Mountain Power
Exhibit No.55 Page 75 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
Tax Depreciation
Total Production Transmission Distribution General Mining
Total 1,173,571,875 528,623,420 242,871,025 258,594,802 143,482,628 -
Conversion to COS Functions Total Pro Trn Dis Retail Misc
Percent of GenPlant in Functions 100.0000% 31.1619% 28.1850% 31.0458% 9.6074% 0.0000%
Allocation of GenPlant to Functions 143,482,628 44,711,901 40,440,526 44,545,262 13,784,939 -
Assignment of Mining to Prod Function - -
Adjusted Totals 1,173,571,875 573,335,321 283,311,551 303,140,064 13,784,939 -
TAXDEPR FACTOR 100.0000% 48.8539% 24.1410% 25.8305% 1.1746% 0.0000%

Rocky Mountain Power
Exhibit No.55 Page 76 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
12 Months Ended December 2023
Gross Plant
(In 000,S)
Alloc.
Description Factor Funct. Amount Production Transmisssion DPW CUSTOMER DMISC
Production Plant P 13,558,311 13,558,311 0 0 0 0
Transmission Plant T 8,102,100 0 8,102,100 0 0 0
Distribution Plant DPW 8,700,381 0 0 8,700,381 0 0
Mining SE P 1,823 1,823 0 0 0 0
General Plant
Business Centers CN CUST 15,660 0 0 0 15,660 0
Utah Mine SE P 4,859 4,859 0 0 0 0
SG P 131,502 131,502 0 0 0 0
SG T 201,496 0 201,496 0 0 0
SO DPW 0 0 0 0 0 0
SSGCT DPW 0 0 0 0 0 0
SSGCT P 0 0 0 0 0 0
General Plant SITUS DPW 303,730 0 0 303,730 0 0
General Plant SITUS P 0 0 0 0 0 0
General Plant SITUS TD 451,086 0 217,512 233,574 0 0
Total General Plant 1,108,333 136,361 419,008 537,304 15,660 0
Intangible Plant
Customer Service Sys CN CUST 232,119 0 0 0 232,119 0
Customer Service Sys SE P 9 9 0 0 0 0
Washington Hydro SG P 131,125 131,125 0 0 0 0
Utah Hydro SG T 71,454 0 71,454 0 0 0
Colorado Steam-UPD SG-P P 103,455 103,455 0 0 0 0
SG-U P 10,502 10,502 0 0 0 0
Oregon Trans SO P 72,068 72,068 0 0 0 0
Utah Mine SO PTD 318,113 142,061 84,892 91,160 0 0
Utah SO TD 47,902 0 23,098 24,804 0 0
Utah G/O SO LABOR 0 0 0 0 0 0
Utah G/O SITUS TD 16,343 0 7,880 8,462 0 0
Total Intangible Plant 1,003,089 459,219 187,325 124,427 232,119 0
Total Gross Plant 32,474,037 14,155,714 8,708,432 9,362,112 247,779 0
GP Factor 100.0000% 43.5909% 26.8166% 28.8295% 0.7630% 0.0000%
Functional Allocators: Prod Trans DPW CUST DMISC
P 100.0000% 100.0000% 0.0000% 0.0000% 0.0000% 0.0000%
T 100.0000% 0.0000% 100.0000% 0.0000% 0.0000% 0.0000%
TD 100.0000% 0.0000% 48.2197% 51.7803% 0.0000% 0.0000%
CUST 100.0000% 0.0000% 0.0000% 0.0000% 100.0000% 0.0000%
DPW 100.0000% 0.0000% 0.0000% 100.0000% 0.0000% 0.0000%
PTD 100.0000% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
LABOR 100.0000% 41.4146% 9.5797% 37.8948% 11.1109% 0.0000%

Rocky Mountain Power
Exhibit No.55 Page 77 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
FERC FORM 1 Funtionalization Factors
Factor Total Production Transmission DPW CUST DMSC
PLANT 30,360,792 13,558,311 8,102,100 8,700,381 0 0
UNCLASSIFIED PLANT 0 0 0
TOTAL PLANT 30,360,792 13,558,311 8,102,100 8,700,381 0 0
PLANT %
P 100.0000% 100.0000%
T 100.0000% 100.0000%
DPW 100.0000% 100.0000%
PTD 100.0000% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
PT 100.0000% 62.5949% 37.4051%
TD 100.0000% 48.2197% 51.7803%
LABOR 346,258,886 143,401,785 33,170,529 131,214,060 38,472,512 0
LABOR% 100.0000% 41.4146% 9.5797% 37.8948% 11.1109% 0.0000%
Material& Supplies 91,838,362 65,247,369 1,657,571 24,933,422 0 0
Material&Supplies% 100.0000% 71.0459% 1.8049% 27.1492% 0.0000% 0.0000%
FERC(MWh) 33,322,918 14,138,190 19,184,728 0 0 0
FERC% 100.0000% 42.4278% 57.5722% 0.0000% 0.0000% 0.0000%

Rocky Mountain Power
Exhibit No.55 Page 78 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
Depreciation Expense
Function Amount Production Transmission DPW CUST DMSC
CUST 798 - - - 798 -
DPW 216,914 - - 216,914 - -
P 598,743 598,743 - - - -
PTD 19,851 8,865 5,297 5,689 - -
T 139,578 - 139,578 - - -
Book Depreciation 975,884 607,608 144,876 222,603 798 -
BookDepr Factor 100.00% 62.2623% 14.8456% 22.8104% 0.0817% 0.0000%
P 100.0000% 100.0000% 0.0000% 0.0000% 0.0000% 0.0000%
T 100.0000% 0.0000% 100.0000% 0.0000% 0.0000% 0.0000%
DPW 100.0000% 0.0000% 0.0000% 100.0000% 0.0000% 0.0000%
CUST 100.0000% 0.0000% 0.0000% 0.0000% 100.0000% 0.0000%
PTD 100.0000% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
TD 100.0000% 0.0000% 48.2197% 51.7803% 0.0000% 0.0000%
G 100.0000% 19.4290% 35.3563% 44.1129% 1.1018% 0.0000%

Rocky Mountain Power
Exhibit No.55 Page 79 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
Account 456
Main
Account Factor Function Amount Production Transmission DPW Customer DMSC
456 OTHER P (31,077) -31,077 0 0 0 0
456 OTHER T 0 0 0 0 0 0
456 SE P 0 0 0 0 0 0
456 SE T (29,075) 0 -29,075 0 0 0
456 SG P (31,674) -31,674 0 0 0 0
456 SG T (141,403) 0 -141,403 0 0 0
456 SO DMSC (1) 0 0 0 0 -1
456 SITUS DMSC (57) 0 0 0 0 -57
456 SITUS P (142) -142 0 0 0 0
456 SITUS T (4,075) 0 -4,075 0 0 0
Total Situs Revenues -4,274 -142 -4,075 0 0 -57
Total CN Revenues 0 0 0 0 0 0
Total SE Revenues -29,075 0 -29,075 0 0 0
Total SG Revenues -173,077 -31,674 -141,403 0 0 0
Total SO Revenues -1 0 0 0 0 -1
Total Operation -237,503 -62,893 -174,553 0 0 -58
OTHSITUS 100.0000% 3.3138% 95.3507% 0.0000% 0.0000% 1.3354%
CN Factor 0.0000%
OTHSE 100.0000% 0.0000% 100.0000% 0.0000% 0.0000% 0.0000%
OTHSG 100.0000% 18.3005% 81.6995% 0.0000% 0.0000% 0.0000%
OTHSO 100.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
Total Operation Factor 100.0000% 26.4808% 73.4949% 0.0000% 0.0000% 0.0243%
Total Prod Trans DPW CUST DMSC
P 100.00% 100.00% 0.00% 0.00% 0.00% 0.00%
T 100.00% 0.00% 100.00% 0.00% 0.00% 0.00%
TD 100.00% 0.00% 48.22% 51.78% 0.00% 0.00%
CUST 100.00% 0.00% 0.00% 0.00% 100.00% 0.00%
DPW 100.00% 0.00% 0.00% 100.00% 0.00% 0.00%
PTD 100.00% 44.66% 26.69% 28.66% 0.00% 0.00%
DMSC 100.00% 0.00% 0.00% 0.00% 0.00% 100.00%
BASED ON TOTAL COMPANY DATA

Rocky Mountain Power
Exhibit No.55 Page 80 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacitiCorp
12 Months Ended December 2023
General Plant
Alloc.
Description Factor Funct. Amount Prod Trans DPW CUST DMSC
Business Centers CN CUST 15,660 0 0 0 15,660 0
SE P 4,859 4,859 0 0 0 0
SG P 131,502 131,502 0 0 0 0
SG T 201,496 0 201,496 0 0 0
SG TD 0 0 0 0 0 0
General Plant SO DPW 0 0 0 0 0 0
SO PTD 313,050 139,800 83,541 89,710 0 0
SO TD 0 0 0 0 0 0
SO P 0 0 0 0 0 0
SSGCH P 0 0 0 0 0 0
SSGCT DPW 0 0 0 0 0 0
SSGCT P 0 0 0 0 0 0
SITUS DPW 303,730 0 0 303,730 0 0
SITUS P 0 0 0 0 0 0
SITUS TD 451,086 0 217,512 233,574 0 0
Total-CUST 15,660 0 0 0 15,660 0
Total-TD 451,086 0 217,512 233,574 0 0
Total-PTD 313,050 139,800 83,541 89,710 0 0
Total-DPW 303,730 0 0 303,730 0 0
Total-SSGCH 0 0 0 0 0 0
Total-SSGCT 0 0 0 0 0 0
Total-G-SG 332,998 131,502 201,496 0 0 0
Total-SE 4,859 4,859 0 0 0 0
Total-G-Situs 754,816 0 217,512 537,304 0 0
Total-SO 313,050 139,800 83,541 89,710 0 0
Total-General Plant 1,421,383 276,161 502,549 627,014 15,660 0
G-SG Factor 100.00% 39.4904% 60.5096% 0.0000% 0.0000% 0.0000%
100.00% 100.0000% 0.0000% 0.0000% 0.0000% 0.0000%
G-SITUS Factor 100.00% 0.0000% 28.8166% 71.1834% 0.0000% 0.0000%
SO Factor 100.00% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
G Allocator 100.00% 19.4290% 35.3563% 44.1129% 1.1018% 0.0000%
Total Gen.Plant 1,421,383
Mining acct 399 from JAM 1,823 4,859 6,681
Total P 1,423,206
Functional Allocators: Prod Trans DPW CUST DMISC
P 100.00% 100.00% 0.00% 0.00% 0.00% 0.00%
T 100.00% 0.00% 100.00% 0.00% 0.00% 0.00%
TD 100.00% 0.00% 48.22% 51.78% 0.00% 0.00%
CUST 100.00% 0.00% 0.00% 0.00% 100.00% 0.00%
DPW 100.00% 0.00% 0.00% 100.00% 0.00% 0.00%
PTD 100.00% 44.66% 26.69% 28.66% 0.00% 0.00%
GP 100.00% 43.59% 26.82% 28.83% 0.76% 0.00%

Rocky Mountain Power
Exhibit No.55 Page 81 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
Intangible Plant
(In 000's)
Alloc.
Factor Funct. Amount Production Transmisssion DPW Customer DMSC
CN CUST 232,119 0 0 0 232,119 0
SE P 9 9 0 0 0 0
SG P 131,125 131,125 0 0 0 0
SG T 71,454 0 71,454 0 0 0
SG-P P 103,455 103,455 0 0 0 0
SG-U P 10,502 10,502 0 0 0 0
SO CUST 40,679 0 0 0 40,679 0
SO DPW 19,380 0 0 19,380 0 0
SO P 72,068 72,068 0 0 0 0
SO PTD 318,113 142,061 84,892 91,160 0 0
SO T 1,447 0 1,447 0 0 0
SO TD 47,902 0 23,098 24,804 0 0
SO LABOR - 0 0 0 0 0
SO DMSC - 0 0 0 0 0
SITUS DPW 0 0 0 0 0 0
SITUS P 0 0 0 0 0 0
SITUS PTD 0 0 0 0 0 0
SITUS T 7,991 0 7,991 0 0 0
SITUS TD 16,343 0 7,880 8,462 0 0
Total-DGP
Total-DGU
Total-SG 316,536 245,082 71,454 - - -
Total-SITUS 24,334 - 15,872 8,462 - -
Total-Intangible 1,072,585 459,219 196,763 143,806 272,797 -
I-SG FACTOR 100.00% 77.4262% 22.5738% 0.0000% 0.0000% 0.0000%
I-Situs FACTOR 100.00% 0.0000% 65.2243% 34.7757% 0.00000/0 0.0000%
I FACTOR 100.00% 42.8142% 18.3447% 13.4074% 25.4336% 0.0000%
Functional Allocators: Prod Trans DPW CUST DMSC
P 100.00% 100.00% 0.00% 0.00% 0.00% 0.00%
T 100.00% 0.00% 100.00% 0.00% 0.00% 0.00%
TD 100.00% 0.00% 48.22% 51.78% 0.00% 0.00%
CUST 100.00% 0.00% 0.00% 0.00% 100.00% 0.00%
DPW 100.00% 0.00% 0.00% 100.00% 0.00% 0.00%
PTD 100.00% 44.66% 26.69% 28.66% 0.00% 0.00%
DMSC 100.00% 0.00% 0.00% 0.00% 0.00% 100.00%
LABOR 100.00% 41.41% 9.58% 37.89% 11.11% 0.00%

Rocky Mountain Power
Exhibit No.55 Page 82 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
Schedule M
Primary PITA
Account Factor Function Amount Production Transmission Poles&Wires Customers Miscellaneous
ADDITIONS
SCHMAP-SCHMDEXP SCHMAP SCHMDEXP LABOR 152 63 15 58 17 -
SCHMAP-SE SCHMAP SE P 17 17 - - - -
SCHMAP-SO SCHMAP SO P 1,730 1,730 - - - -
SCHMAP-SO SCHMAP SO LABOR 922 382 88 350 102 -
SCHMAP-SO SCHMAP SO PTD - - - - - -
Total-SO 2,652 2,112 88 350 102 -
Total SCHMAP 2,821 2,192 103 407 119 -
SCHMAP-SO 100.00% 79.6257% 3.3315% 13.1787% 3.8641% 0.0000%
SCHMAP FACTOR 100.00% 77.6886% 3.6483% 14.4317% 4.2314% 0.0000%
SCHMAT-CIAC SCHMAT CIAC DPW 179,952 - - 179,952 - -
SCHMAT-BADDEBT SCHMAT BADDEBT CUST 11,860 - - - 11,860 -
SCHMAT-SCHMDEXP SCHMAT SCHMDEXP GP 1,088,233 474,370 291,827 313,733 8,303 -
SCHMAT-GPS SCHMAT GPS GP (2,599) (1,133) (697) (749) (20) -
SCHMAT-SE SCHMAT SE LABOR (27) (11) (3) (10) (3) -
SCHMAT-SE SCHMAT SE P 21,859 21,859 - - - -
SCHMAT-SG SCHMAT SG DPW - - - - - -
SCHMAT-SG SCHMAT SG P 263 263 - - - -
SCHMAT-SG SCHMAT SG T - - - - - -
SCHMAT-SGCT SCHMAT SGCT P - - - - - -
SCHMAT-SNP SCHMAT SNP GP 395 172 106 114 3 -
SCHMAT-SNP SCHMAT SNP PTD 147,231 65,749 39,290 42,191 - -
SCHMAT-SNPD SCHMAT SNPD DPW 3,050 - - 3,050 - -
SCHMAT-SO SCHMAT SO DMSC (1,056) - - - - (1,056)
SCHMAT-SO SCHMAT SO LABOR 209 87 20 79 23 -
SCHMAT-SO SCHMAT SO PTD 21 9 6 6 - -
SCHMAT-OTHER SCHMAT OTHER DMSC (968) - - - - (968)
SCHMAT-OTHER SCHMAT OTHER GP (2,669) (1,163) (716) (769) (20) -
SCHMAT-OTHER SCHMAT OTHER P (172,191) (172,191) - - - -

Rocky Mountain Power
Exhibit No.55 Page 83 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
SCHMAT-OTHER SCHMAT OTHER PTD (39,845) (17,794) (10,633) (11,418) - -
SCHMAT-OTHER SCHMAT OTHER CUST (20) - - - (20) -
SCHMAT-TROJD SCHMAT TROJD P (384) (384) - - - -
SCHMAT-SITUS SCHMAT SITUS DMSC 68 - - - - 68
SCHMAT-SITUS SCHMAT SITUS DPW - - - - - -
SCHMAT-SITUS SCHMAT SITUS ESD 713 214 71 428 - -
SCHMAT-SITUS SCHMAT SITUS GP - - - - - -
SCHMAT-SITUS SCHMAT SITUS LABOR (1,062) (440) (102) (403) (118) -
SCHMAT-SITUS SCHMAT SITUS P (4,724) (4,724) - - - -
SCHMAT-SITUS SCHMAT SITUS PTD 1,735 775 463 497 - -
SCHMAT-SITUS SCHMAT SITUS T - - - - - -
Total-GPS (2,599) (1,133) (697) (749) (20) -
Total-SE 21,832 21,848 (3) (10) (3) -
Total-SNP 147,626 65,921 39,396 42,305 3 -
Total-SITUS (3,270) (4,176) 433 523 (118) 68
Total-SO (826) 96 26 85 23 (1,056)
Total-SCHMAT 1,230,044 365,658 319,633 526,701 20,008 (1,956)
SCHMAT-GPS 100.00% 43.5909% 26.8166% 28.8295% 0.7630% 0.0000%
SCHMAT-SE 100.00% 100.0725% -0.0119% -0.0469% -0.0137% 0.0000%
SCHMAT-SNP 100.00% 44.6545% 26.6864% 28.6571% 0.0020% 0.0000%
SCHMAT-SITUS 100.00% 127.6898% -13.2287% -15.9811% 3.6095% -2.0895%
SCHMAT-SO 100.00% -11.6162% -3.0979% -10.3223% -2.8154% 127.8519%
SCHMAT FACTOR 100.00% 29.7272% 25.9855% 42.8197% 1.6266% -0.1590%
SCHMAF-DGP SCHMAF DGP P - - - - - -
SCHMAF-TROJP SCHMAF TROJP P - - - - - -
Total-SCHMAF - - - - - -
SCHMAF FACTOR 0.00%
Total-SCHMA 1,232,865 367,850 319,736 527,108 20,127 (1,956)
SCHMA FACTOR 100.00% 29.8370% 25.9344% 42.7547% 1.6325% -0.1586%

Rocky Mountain Power
Exhibit No.55 Page 84 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DEDUCTIONS
SCHMDP-SCHMDEXP SCHMDP SCHMDEXP LABOR - - - - - -
SCHMDP-SE SCHMDP SE P 5 5 - - - -
SCHMDP-SG SCHMDP SG P - - - - - -
SCHMDP-SNP SCHMDP SNP PTD 108 48 29 31 - -
SCHMDP-SO SCHMDP SO LABOR - - - - - -
SCHMDP-SITUS SCHMDP SITUS PTD - - - - - -
Total-SO - - - - - -
Total-SCHMDP 112 53 29 31 - -
SCHMDP-SO 0.00%
SCHMDP FACTOR 100.00% 46.9006% 25.6043% 27.4950% 0.0000% 0.0000%
SCHMDT-BADDEBT SCHMDT BADDEBT CUST - - - - - -
SCHMDT-CN SCHMDT CN CUST - - - - - -
SCHMDT-GPS SCHMDT GPS GP - - - - - -
SCHMDT-GPS SCHMDT GPS P - - - - - -
SCHMDT-GPS SCHMDT GPS PTD 100,182 44,739 26,735 28,709 - -
SCHMDT-SG SCHMDT SG P 204,759 204,759 - - - -
SCHMDT-SG SCHMDT SG T (726) - (726) - - -
SCHMDT-SE SCHMDT SE P 7,541 7,541 - - - -
SCHMDT-SNPD SCHMDT SNPD DPW (783) - - (783) - -
SCHMDT-SNPD SCHMDT SNPD P (89) (89) - - - -
SCHMDT-SNP SCHMDT SNP PTD 214,293 95,698 57,186 61,409 - -
SCHMDT-SO SCHMDT SO ESD 29,375 8,812 2,937 17,625 - -
SCHMDT-SO SCHMDT SO GP 11,229 4,895 3,011 3,237 86 -
SCHMDT-SO SCHMDT SO LABOR (1,305,246) (540,562) (125,038) (494,620) (145,025) -
SCHMDT-SO SCHMDT SO PTD 121,819 54,401 32,509 34,909 - -
SCHMDT-OTHER SCHMDT OTHER CUST 4,956 - - - 4,956 -
SCHMDT-OTHER SCHMDT OTHER DDS2 (124) (60) 3 15 1 (83)
SCHMDT-OTHER SCHMDT OTHER DMSC 830 - - - - 830
SCHMDT-OTHER SCHMDT OTHER DPW - - - - - -
SCHMDT-OTHER SCHMDT OTHER LABOR (5,898) (2,443) (565) (2,235) (655) -
SCHMDT-OTHER SCHMDT OTHER P 354,113 354,113 - - - -
SCHMDT-OTHER SCHMDT OTHER PT - - - - - -
SCHMDT-OTHER SCHMDT OTHER PTD (4,407) (1,968) (1,176) (1,263) - -
SCHMDT-OTHER SCHMDT OTHER GP 1,798 784 482 518 14 -

Rocky Mountain Power
Exhibit No.55 Page 85 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
SCHMDT-TAXDEPR SCHMDT TAXDEPR TAXDEPR 1,173,688 573,392 283,340 303,170 13,786 -
SCHMDT-SITUS SCHMDT SITUS DMSC - - - - - -
SCHMDT-SITUS SCHMDT SITUS DDS2 (4,055) (1,947) 88 490 23 (2,710)
SCHMDT-SITUS SCHMDT SITUS GP 132 58 35 38 1 -
SCHMDT-SITUS SCHMDT SITUS LABOR (302) (125) (29) (115) (34) -
SCHMDT-SITUS SCHMDT SITUS P (13,172) (13,172) - - - -
SCHMDT-SITUS SCHMDT SITUS PTD 22 10 6 6 - -
Total-GPS 100,182 44,739 26,735 28,709 - -
Total-CN - - - - - -
Total-SG 204,033 204,759 (726) - - -
Total-SE 7,541 7,541 - - - -
Total-SNP 214,293 95,698 57,186 61,409 - -
Total SO (1,142,823) (472,454) (86,581) (438,849) (144,939) -
Total OTHER 351,268 350,427 (1,256) (2,965) 4,315 747
Total TAXDEPR 1,173,688 573,392 283,340 303,170 13,786 -
Total-SITUS (17,375) (15,177) 101 420 (9) (2,710)
Total SCHMDT 889,936 788,835 278,798 (48,888) (126,847) (1,963)
SCHMDT-GPS 100.00% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
SCHMDT-CN 0.00%
SCHMDT-SG 100.00% 100.3560% -0.3560% 0.0000% 0.0000% 0.0000%
SCHMDT-SE 100.00% 100.0000% 0.0000% 0.0000% 0.0000% 0.0000%
SCHMDT-SNP 100.00% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
SCHMDT-SO 100.00% 41.3410% 7.5761% 38.4004% 12.6825% 0.0000%
SCHMDT-OTHER 100.00% 99.7606% -0.3576% -0.8440% 1.2283% 0.2127%
SCHMDT-TAXDEPR 100.00% 48.8539% 24.1410% 25.8305% 1.1746% 0.0000%
SCHMDT-SITUS 100.00% 87.3476% -0.5803% -2.4149% 0.0531% 15.5944%
SCHMDT FACTOR 100.00% 88.6396% 31.3279% -5.4934% -14.2535% -0.2205%
SCHMDF-DGP SCHMDF DGP P - - - - - -
Total-SCHMDF - - - - - -
SCHMDF FACTOR 0.00%
Total-SCHMD 890,048 788,888 278,827 (48,857) (126,847) (1,963)
SCHMD FACTOR 100.00% 88.6343% 31.3272% -5.4892% -14.2517% -0.2205%

Rocky Mountain Power
Exhibit No.55 Page 86 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Net SCHM
Total Production Transmission Poles&Wires Customers Miscellaneous
DMSC 100.00% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
DPW 100.00% 0.0000% 0.0000% 100.0000% 0.0000% 0.0000%
DDS2 100.00% 48.0165% -2.1816% -12.0753% -0.5753% 66.8157%
CUST 100.00% 0.0000% 0.0000% 0.0000% 100.0000% 0.0000%
ESD 100.00% 30.0000% 10.0000% 60.0000% 0.0000% 0.0000%
GP 100.00% 43.5909% 26.8166% 28.8295% 0.7630% 0.0000%
LABOR 100.00% 41.4146% 9.5797% 37.8948% 11.1109% 0.0000%
P 100.00% 100.0000% 0.0000% 0.0000% 0.0000% 0.0000%
PT 100.00% 62.5949% 37.4051% 0.0000% 0.0000% 0.0000%
PTD 100.00% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
T 100.00% 0.0000% 100.0000% 0.0000% 0.0000% 0.0000%
TAXDEPR 100.00% 48.8539% 24.1410% 25.8305% 1.1746% 0.0000%
TD 100.00% 0.0000% 48.2197% 51.7803% 0.0000% 0.0000%

Rocky Mountain Power
Exhibit No.55 Page 87 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
Reg Assets/Deferred Debits
Pri-Acct Factor Function Total Production Transmission DPW CUST DMSC
RA-SE 182M SE P 155,633 155,633 0 0 0 0
RA-SG 182M SG P 10,214 10,214 0 0 0 0
RA-SGCT 182M SGCT P 0 0 0 0 0 0
RA-SG-P 182M SG-P P 0 0 0 0 0 0
RA-SO 182M SO DMSC 3,690 0 0 0 0 3,690
RA-SO 182M SO LABOR 264,364 109,485 25,325 100,180 29,373 0
RA-SO 182M SO ESD 57,333 17,200 5,733 34,400 0 0
RA-SO 182M SO P 408 408 0 0 0 0
RA-SO 182M SO TD 0 0 0 0 0 0
RA-OTHER 182M OTHER CUST 470,036 0 0 0 470,036 0
RA-OTHER 182M OTHER DMSC 4,114 0 0 0 0 4,114
RA-OTHER 182M OTHER LABOR 45,088 18,673 4,319 17,086 5,010 0
RA-OTHER 182M OTHER P 1,144,323 1,144,323 0 0 0 0
RA-OTHER 182M OTHER DPW 23,871 0 0 23,871 0 0
RA-OTHER 182M OTHER PTD 25,931 11,580 6,920 7,431 0 0
RA-OTHER 182M OTHER ESD 0 0 0 0 0 0
RA-TROJD 182M TROJD P 0 0 0 0 0 0
RA-TROJP 182M TROJP P 0 0 0 0 0 0
RA-SITUS 182M SITUS DMSC 16,552 0 0 0 0 16,552
RA-SITUS 182M SITUS LABOR (1,283) -531 -123 -486 -143 0
RA-SITUS 182M SITUS P 13,678 13,678 0 0 0 0
RA-SITUS 182M SITUS PTD 0 0 0 0 0 0
RA-SITUS 182M SITUS ESD (4,175) -1,253 -418 -2,505 0 0
RA-SITUS 182M SITUS CUST 0 0 0 0 0 0

Rocky Mountain Power
Exhibit No.55 Page 88 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Total-SO 325,795 127,093 31,059 134,580 29,373 3,690
Total-OTHER 1,713,364 1,174,576 11,239 48,388 475,046 4,114
Total SITUS 24,772 11,895 (540) (2,991) (143) 16,552
Total RA 2,229,778 1,479,411 41,757 179,977 504,277 24,356
DDS02 FACTOR 100.00% 39.0101% 9.5332% 41.3082% 9.0159% 1.1328%
DDS2 FACTOR 100.00% 48.0165% -2.1816% -12.0753% -0.5753% 66.8157%
DD-SE 186M SE P 307 307 - - - -
DD-SG 186M SG P 119,584 119,584 - - - -
DD-SG 186M SG T 7,269 - 7,269 - - -
DD-SO 186M SO DMSC 42 - - - - 42
DD-OTHER 186M OTHER DMSC 3,739 - - - - 3,739
DD-OTHER 186M OTHER LABOR 0 - - - - -
DD-OTHER 186M OTHER P 0 - - - - -
DD-OTHER 186M OTHER PTD 0 - - - - -
DD-OTHER 186M OTHER T 0 - - - - -
DD-SITUS 186M SITUS T - - - - - -
DD-SITUS 186M SITUS LABOR - - - - - -
Total SITUS - - - - - -
Total SG 126,853 119,584 7,269 - - -
Total-SO 42 - - - - 42
Total-DD 130,941 119,890 7,269 - - 3,781
DDS6 FACTOR 0.00% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%
DEFSG FACTOR 100.00% 94.2696% 5.7304% 0.0000% 0.0000% 0.0000%
DDS06 FACTOR 100.00% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%

Rocky Mountain Power
Exhibit No.55 Page 89 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Major Adjustment
1998 Early Retirement LABOR - - - - - -
1999 Early Retirement LABOR - - - - - -
Transition Planning PTD - - - - - -
Environmental Clean-up ESD - - - - - -
Y2K PTD - - - - - -
Subtotal Major Adjustments - - - - - -
Total 186M SO 42 - - - - 42
Total 182 &186 2,360,718 1,599,301 49,027 179,977 504,277 28,137
Total Production Transmission Poles &Wires Customers Miscellaneous
DMSC 100.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
DPW 100.0000% 0.0000% 0.0000% 100.0000% 0.0000% 0.0000%
CUST 100.0000% 0.0000% 0.0000% 0.0000% 100.0000% 0.0000%
ESD 100.0000% 30.0000% 10.0000% 60.0000% 0.0000% 0.0000%
GP 100.0000% 43.5909% 26.8166% 28.8295% 0.7630% 0.0000%
RETAIL 100.0000% 0.0000% 0.0000% 0.0000% 100.0000% 0.0000%
LABOR 100.0000% 41.4146% 9.5797% 37.8948% 11.1109% 0.0000%
P 100.0000% 100.0000% 0.0000% 0.0000% 0.0000% 0.0000%
PT 100.0000% 62.5949% 37.4051% 0.0000% 0.0000% 0.0000%
PTD 100.0000% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
T 100.0000% 0.0000% 100.0000% 0.0000% 0.0000% 0.0000%
TAXDEPR 100.0000% 48.8539% 24.1410% 25.8305% 1.1746% 0.0000%
TD 100.0000% 0.0000% 48.2197% 51.7803% 0.0000% 0.0000%

Rocky Mountain Power
Exhibit No.55 Page 90 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
12 Months Ended December 2023
Deferred Income Tax - Balance
DITBALRL
Pacific Division Total Production Transmission DPW CUST DMSC
Total Deferred Taxes 3,180,750,543 1,435,572,136 870,370,760 700,435,790 174,371,858
ACCMDITRL FACTOR 100.00% 45.13% 27.36% 22.02% 5.48% 0.00%
ACCUMDIT 40.9166% 9.9626% 30.9540% 0.0000%
Total Production Transmission Poles & Wires Customers Miscellaneous
DMSC 100.00% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
DPW 100.00% 0.0000% 0.0000% 100.0000% 0.0000% 0.0000%
DDS2 100.00% 48.0165% -2.1816% -12.0753% -0.5753% 66.8157%
CUST 100.00% 0.0000% 0.0000% 0.0000% 100.0000% 0.0000%
ESD 100.00% 30.0000% 10.0000% 60.0000% 0.0000% 0.0000%
G 100.00% 19.4290% 35.3563% 44.1129% 1.1018% 0.0000%
GP 100.00% 43.5909% 26.8166% 28.8295% 0.7630% 0.0000%
LABOR 100.00% 41.4146% 9.5797% 37.8948% 11.1109% 0.0000%
P 100.00% 100.0000% 0.0000% 0.0000% 0.0000% 0.0000%
PT 100.00% 62.5949% 37.4051% 0.0000% 0.0000% 0.0000%
PTD 100.00% 44.6573% 26.6861% 28.6566% 0.0000% 0.0000%
T 100.00% 0.0000% 100.0000% 0.0000% 0.0000% 0.0000%
TAXDEPR 100.00% 48.8539% 24.1410% 25.8305% 1.1746% 0.0000%
TD 100.00% 0.0000% 48.2197% 51.7803% 0.0000% 0.0000%

Rocky Mountain Power
Exhibit No.55 Page 91 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
Adjusted 12 Months Ended December 2023
2020 Protocol
3.09%=Earned Return on Rate Base
A B C D E F G H I J K L M
Return on Rate of Total Production Transmission Distribution Retail Misc Increase Percentage
Line Schedule Description Annual Rate Return Cost of Cost of Cost of Cost of Cost of Cost of (Decrease) Change from
No. No. Revenue Base Index Service Service Service Service Service Service to=ROR Current Revenues
1 01 Residential 70,765,990 4.89% 1.58 65,523,576 39,179,669 9,043,317 14,182,208 2,581,796 536,587 (5,242,414) -7.41%
2 36 Residential-TOD 17,120,827 4.02% 1.30 16,471,591 10,627,634 2,440,242 2,806,112 458,958 138,645 (649,237) -3.79%
3 06,35 General Service-Large 26,381,757 2.46% 0.80 27,061,820 19,399,252 4,451,154 2,906,842 68,491 236,081 680,063 2.58%
4 09 General Service-High Voltag 13,181,121 0.91% 0.29 14,262,529 11,591,513 2,532,523 1,755 8,403 128,336 1,081,408 8.20%
5 10 Irrigation 50,092,504 2.71% 0.88 50,965,334 27,762,213 5,533,282 17,203,301 116,537 350,002 872,829 1.74%
6 07,11,12 Street&Area Lighting 505,622 22.26% 7.20 334,040 113,501 15,792 171,006 31,768 1,973 (171,582) -33.93%
8 23 General Service-Small 24,596,841 3.49% 1.13 24,203,946 16,359,337 3,592,641 3,647,821 393,236 210,911 (392,895) -1.60%
9 SPC Contract 1 77,380,128 1.71% 0.55 81,201,954 66,354,642 14,114,669 8,154 (789) 725,278 3,821,826 4.94%
12 Total Idaho Jurisdiction 280,024,790 3.09% 1.00 280,024,790 191,387,761 41,723,619 40,927,197 3,658,401 2,327,812 (0) 0.00%
Footnotes
Column C: Annual revenues based on 12 months ending December 2023.
Column D: Calculated Return on Ratebase per December 2023 Embedded Cost of Service Study
Column E: Rate of Return Index.Rate of return by rate schedule,divided by Idaho Jurisdiction's normalized rate of return.
Column F: Calculated Full Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study
Column G: Calculated Generation Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column H: Calculated Transmission Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column I: Calculated Distribution Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column J: Calculated Retail Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column K: Calculated Misc.Distribution Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column L: Increase or Decrease Required to Move From Annual Revenue to Full Cost of Service Dollars.
Column M: Increase or Decrease Required to Move From Annual Revenue to Full Cost of Service Percent.

Rocky Mountain Power
Exhibit No.55 Page 92 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
Adjusted 12 Months Ended December 2023
2020 Protocol
7.69%=Target Return on Rate Base
A B C D E F G H I J K L M
Return on Rate of Total Production Transmission Distribution Retail Misc Increase Percentage
Line Schedule Description Annual Rate Return Cost of Cost of Cost of Cost of Cost of Cost of (Decrease) Change from
No. No. Revenue Base Index Service Service Service Service Service Service to=ROR Current Revenues
1 01 Residential 70,765,990 4.89% 1.58 83,399,176 43,538,499 15,385,707 21,264,908 2,633,386 576,676 12,633,186 17.85%
2 36 Residential-TOD 17,120,827 4.02% 1.30 20,768,893 11,800,697 4,153,619 4,198,653 467,514 148,409 3,648,066 21.31%
3 06,35 General Service-Large 26,381,757 2.46% 0.80 33,707,734 21,503,691 7,623,735 4,257,067 71,914 251,327 7,325,977 27.77%
4 09 General Service-High Voltag 13,181,121 0.91% 0.29 17,300,552 12,797,663 4,342,566 15,247 9,604 135,472 4,119,431 31.25%
5 10 Irrigation 50,092,504 2.71% 0.88 64,993,152 30,432,104 9,484,373 24,566,042 129,832 380,801 14,900,647 29.75%
6 07,11,12 Street&Area Lighting 505,622 22.26% 7.20 388,862 121,739 27,416 205,318 32,274 2,115 (116,760) -23.09%
8 23 General Service-Small 24,596,841 3.49% 1.13 30,291,790 18,186,805 5,959,691 5,513,892 405,758 225,645 5,694,949 23.15%
9 SPC Contract 1 77,380,128 1.71% 0.55 98,086,260 73,101,279 24,213,381 1,337 5,298 764,965 20,706,132 26.76%
12 Total Idaho Jurisdiction 280,024,790 3.09% 1.00 348,936,420 211,482,477 71,190,488 60,022,465 3,755,580 2,485,410 68,911,630 24.61%
Footnotes:
Column C: Annual revenues based on 12 months ending December 2023.
Column D: Calculated Return on Ratebase per December 2023 Embedded Cost of Service Study
Column E: Rate of Return Index.Rate of return by rate schedule,divided by Idaho Jurisdiction's normalized rate of return.
Column F: Calculated Full Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study
Column G: Calculated Generation Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column H: Calculated Transmission Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column I: Calculated Distribution Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column J: Calculated Retail Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column K: Calculated Misc.Distribution Cost of Service at Jurisdictional Rate of Return per December 2023 Embedded COS Study.
Column L: Increase or Decrease Required to Move From Annual Revenue to Full Cost of Service Dollars.
Column M: Increase or Decrease Required to Move From Annual Revenue to Full Cost of Service Percent.

Rocky Mountain Power
Exhibit No.55 Page 93 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
P+T+D+R+M - Results of Operations-Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 306,954,478 76,741,460 18,683,764 29,224,607 14,739,453 53,878,375 509,540 27,206,287 85,970,991
13
14 Operating Expenses
15 Operation&Maintenance Expenses 214,297,856 47,131,661 12,223,230 21,069,468 11,783,553 36,084,443 233,922 18,369,676 67,401,903
16 Depreciation Expense 58,662,609 14,529,749 3,585,394 5,753,560 2,797,431 10,954,019 64,997 5,433,923 15,543,534
17 Amortization Expense 6,626,436 2,126,138 462,093 553,587 266,286 1,071,174 11,851 664,580 1,470,727
18 Taxes Other Than Income 9,193,731 2,406,854 575,508 877,810 399,699 1,873,360 7,618 830,744 2,222,137
19 Income Taxes-Federal (16,784,667) (3,538,088) (970,189) (1,778,149) (1,066,318) (1,918,867) (6,483) (1,537,753) (5,968,820)
20 Income Taxes-State (1,246,014) (247,009) (70,554) (135,101) (88,117) (95,066) (421) (115,877) (493,869)
21 Income Taxes Deferred 1,526,411 92,925 66,411 219,350 200,011 (279,326) (1,127) 104,761 1,123,405
22 Investment Tax Credit Adj (80,408) (20,806) (5,010) (7,734) (3,547) (16,291) (63) (7,230) (19,727)
23 Misc Revenues&Expense (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
24
25 Total Operating Expenses 272,164,910 62,474,671 15,865,064 26,549,526 14,287,136 47,669,356 310,282 23,739,985 81,268,890
26
27 Operating Revenue For Return 34,789,568 14,266,789 2,818,701 2,675,082 452,317 6,209,019 199,258 3,466,301 4,702,101
28
29
30 Rate Base:
31 Electric Plant In Service 1,979,537,610 509,909,191 123,308,375 190,091,265 88,294,681 389,522,575 1,874,967 185,526,833 491,009,723
32 Plant Held For Future Use (0) 1,176 107 (271) (471) 2,033 17 64 (2,655)
33 Electric Plant Acquisition Adj 139,573 30,363 8,179 14,685 8,380 18,386 53 12,765 46,760
34 Pensions - - - - - - - - -
35 Prepayments 7,287,678 2,378,137 511,197 598,871 268,990 1,301,490 13,616 731,909 1,483,468
36 Fuel Stock 8,229,810 1,503,764 417,617 795,043 510,914 1,338,348 6,955 630,453 3,026,716
37 Materials&Supplies 21,614,005 5,571,913 1,345,832 2,073,728 949,250 4,350,543 20,537 2,024,364 5,277,838
38 Mise Deferred Debits 22,072,504 5,015,203 1,290,850 2,194,828 1,183,634 3,705,666 15,941 1,969,374 6,697,007
39 Cash Working Capital 2,012,850 573,451 124,583 174,609 37,932 712,337 8,345 176,332 205,261
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 2,040,894,029 524,983,198 127,006,739 195,942,760 91,253,309 400,951,378 1,940,431 191,072,095 507,744,118
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (607,344,503) (158,083,077) (37,838,402) (57,810,616) (25,536,507) (128,063,251) (835,152) (56,945,959) (142,231,539)
47 Accum Provision For Amortization (39,146,782) (13,039,666) (2,782,057) (3,168,194) (1,497,826) (6,352,934) (76,699) (3,967,147) (8,262,260)
48 Accum Deferred Income Taxes (156,646,355) (36,090,062) (9,365,382) (16,006,561) (8,649,224) (23,825,283) (93,626) (14,390,099) (48,226,118)
49 Unamortized ITC (25,502) (6,612) (1,594) (2,440) (1,117) (5,127) (20) (2,390) (6,203)
50 Customer Advance For Construction (13,003,842) (4,282,128) (1,036,000) - - (388,136) - (7,297,577) -
51 Customer Service Deposits - - - - - - - - -
52 Mise Rate Base Deductions (99,368,922) (21,565,006) (5,806,409) (10,424,160) (5,956,343) (13,236,029) (39,668) (9,051,674) (33,289,633)
53
54 Total Rate Base Deductions (915,535,905) (233,066,550) (56,829,844) (87,411,970) (41,641,017) (171,870,759) (1,045,164) (91,654,846) (232,015,753)
55
56 Total Rate Base 1,125,358,124 291,916,648 70,176,896 108,530,789 49,612,292 229,080,618 895,267 99,417,248 275,728,365
57
58
59 Return On Rate Base 3.09% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 1.10% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 94 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 1,125,358,124 291,916,648 70,176,896 108,530,789 49,612,292 229,080,618 895,267 99,417,248 275,728,365
74
75
76 Return On Ratebase($$) 3.09% 34,789,568 9,024,375 2,169,464 3,355,145 1,533,725 7,081,848 27,676 3,073,407 8,523,927
77 Operating&Maintenance Expense 214,297,856 47,131,661 12,223,230 21,069,468 11,783,553 36,084,443 233,922 18,369,676 67,401,903
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 58,662,609 14,529,749 3,585,394 5,753,560 2,797,431 10,954,019 64,997 5,433,923 15,543,534
80 Amortization Expense 6,626,436 2,126,138 462,093 553,587 266,286 1,071,174 11,851 664,580 1,470,727
81 Taxes Other Than Income 9,193,731 2,406,854 575,508 877,810 399,699 1,873,360 7,618 830,744 2,222,137
82 Federal Income Taxes (16,784,667) (3,538,088) (970,189) (1,778,149) (1,066,318) (1,918,867) (6,483) (1,537,753) (5,968,820)
83 FIT Adj to Produce Target ROR 17101 - - - - - - - - -
84 State Income Taxes (1,246,014) (247,009) (70,554) (135,101) (88,117) (95,066) (421) (115,877) (493,869)
85 SIT Adj to Produce Target ROR 17101 - - - - - - - - -
86 Deferred Income Taxes 1,526,411 92,925 66,411 219,350 200,011 (279,326) (1,127) 104,761 1,123,405
87 Investment Tax Credit (80,408) (20,806) (5,010) (7,734) (3,547) (16,291) (63) (7,230) (19,727)
88 Misc Revenue&Expenses (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
89 Revenue Credits (26,929,688) (5,975,470) (1,562,937) (2,842,850) (1,558,332) (3,785,871) (3,919) (2,609,446) (8,590,863)
90
91 Total Revenue Requirements 280,024,790 65,523,576 16,471,591 27,061,820 14,262,529 50,965,334 334,040 24,203,946 81,201,954
92 Operating Revenues 280,024,790 70,765,990 17,120,827 26,381,757 13,181,121 50,092,504 505,622 24,596,841 77,380,128
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return - (5,242,414) (649,237) 680,063 1,081,408 872,829 (171,582) (392,895) 3,821,826
96
97 Existing Revenues 280,024,790 70,765,990 17,120,827 26,381,757 13,181,121 50,092,504 505,622 24,596,841 77,380,128
98
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR 0.00% -7.41% -3.79% 2.58% 8.20% 1.74% -33.93% -1.60% 4.94%

Rocky Mountain Power
Exhibit No.55 Page 95 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Results of Operations-Prod+Tran+Dist+Rtl+Misc-TOTAL Unbm (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 87,886,817 70,765,990 17,120,827 - - - - - -
108
109 442 Commercial&Industrial Sales A 191,632,351 - - 26,381,757 13,181,121 50,092,504 - 24,596,841 77,380,128
110 Interruptible Demand F10 - - - - - - - - -
111 Interruptible Energy F30
112 191,632,351 - - 26,381,757 13,181,121 50,092,504 - 24,596,841 77,380,128
113
114 444 Public Street&Highway Lighting A 505,622 - - - - - 505,622 - -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 280,024,790 70,765,990 17,120,827 26,381,757 13,181,121 50,092,504 505,622 24,596,841 77,380,128
123
124 447 Sales for Resale F11 - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand F10 14,180,630 3,084,905 831,027 1,492,047 851,445 1,867,994 5,412 1,296,937 4,750,864
127 Energy F30 - - - - - - - - -
128 14,180,630 3,084,905 831,027 1,492,047 851,445 1,867,994 5,412 1,296,937 4,750,864
129
130 449 Provision for Rate Refund I'll - - - - - - - - -
131 FI0 - - - - - - - - -
132
133 State Specific Revenue Credit F140 - - - - - - - - -
134
135 AGA Revenue A 521,159 740 179 144,228 25,046 198,762 - 152,203 -
136
137 Total Sales from Electricity 294,726,579 73,851,635 17,952,033 28,018,032 14,057,612 52,159,260 511,034 26,045,981 82,130,992
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A 410,091 270,541 44,580 5,151 153 57,993 (8,296) 39,958 10
141 Customers F40 - - - - - - - - -
142 410,091 270,541 44,580 5,151 153 57,993 (8,296) 39,958 10
143
144 451 Misc Electric Revenue A 169,122 55,186 10,012 10,735 28 14,770 384 78,006 1
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 169,122 55,186 10,012 10,735 28 14,770 384 78,006 1
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A 166,186 38,679 7,629 14,416 - 93,803 26 11,632 -
152 Demand F10 133,059 28,946 7,798 14,000 7,989 17,528 51 12,169 44,578
153 Customer F40 188,427 128,211 21,127 2,717 35 11,792 1,287 23,255 2
154 497,671 195,837 36,554 31,134 8,025 123,123 1,364 47,056 44,580
155
156 456 Other Electric Revenue A - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 1,715,757 313,506 87,065 165,751 106,516 279,020 1,450 131,437 631,012
159 Demand FI0 28 6 2 3 2 4 0 3 9
160 Demand F10 9,445,230 2,054,749 553,518 993,801 567,118 1,244,206 3,605 863,845 3,164,387
161 11,161,015 2,368,261 640,585 1,159,555 673,636 1,523,230 5,055 995,285 3,795,408
162
163 Total Other Electric Operating Revenues 12,227,899 2,889,825 731,731 1,206,575 681,841 1,719,115 (1,494) 1,160,306 3,839,999
164
165 Total Electric Operating Revenues 306,954,478 76,741,460 18,683,764 29,224,607 14,739,453 53,878,375 509,540 27,206,287 85,970,991

Rocky Mountain Power
Exhibit No.55 Page 96 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Results of Operations-Prod+Tran+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 (5) (1) (0) (1) (0) (1) (0) (0) (2)
174 41181 Gain from Disposition of NOX Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation F10 - - - - - - - - -
178 421 System Generation F10 - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Syeem Overhead F10 - - - - - - - - -
181 421 System Generation F10 (31,039) (6,752) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,399)
182
183 Total Miscellaneous Revenues (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
195
196 STEAM POWER GENERATION
197 500 Operation Suprvn&Engineering Flo 996,767 216,840 58,413 104,877 59,849 131,303 380 91,163 333,942
198 Cholla Flo - - - - - - - - -
199 Total500 996,767 216,840 58,413 104,877 59,849 131,303 380 91,163 333,942
200
201 501 Fuel Related F30 1,287,714 235,293 65,344 124,400 79,942 209,411 1,088 98,647 473,589
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 44,442,529 8,120,610 2,255,211 4,293,385 2,759,031 7,227,331 37,556 3,404,565 16,344,839
205 System Energy F30 - - - - - - - - -
206 Total501 45,730,242 8,355,903 2,320,556 4,417,785 2,838,973 7,436,741 38,644 3,503,212 16,818,428
207
208 502 Steam Expenses Flo 4,004,446 871,142 234,672 421,337 240,438 527,500 1,528 366,240 1,341,589
209 Cholla F10 - - - - - - - - -
210 Total502 4,004,446 871,142 234,672 421,337 240,438 527,500 1,528 366,240 1,341,589
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 327,405 59,824 16,614 31,629 20,326 53,243 277 25,081 120,411
214 Total503 327,405 59,824 16,614 31,629 20,326 53,243 277 25,081 120,411
215
216 505 Electric Expenses F10 40,379 8,784 2,366 4,249 2,424 5,319 15 3,693 13,528
217 Cholla F10 - - - - - - - - -
218 Total505 40,379 8,784 2,366 4,249 2,424 5,319 15 3,693 13,528
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 1,550,064 283,230 78,657 149,744 96,229 252,074 1,310 118,744 570,074
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 1,550,064 283,230 78,657 149,744 96,229 252,074 1,310 118,744 570,074
225
226 507 Rents F10 20,211 4,397 1,184 2,127 1,214 2,662 8 1,848 6,771
227 Cholla F10 - - - - - - - - -
228 Total 507 20,211 4,397 1,184 2,127 1,214 2,662 8 1,848 6,771
229

Rocky Mountain Power
Exhibit No.55 Page 97 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Results of Operations-Prod+Tran+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 147,362 32,058 8,636 15,505 8,848 19,412 56 13,477 49,370
234 Cholla F10 - - - - - - - - -
235 Total510 147,362 32,058 8,636 15,505 8,848 19,412 56 13,477 49,370
236
237 511 Maintenance of Structures F10 1,334,100 290,225 78,182 140,370 80,103 175,739 509 122,015 446,957
238 Cholla Flo - - - - - - - - -
239 Total511 1,334,100 290,225 78,182 140,370 80,103 175,739 509 122,015 446,957
240
241 512 Maintenance of Boiler Plant Flo 4,856,395 1,056,478 284,599 510,976 291,592 639,726 1,853 444,158 1,627,013
242 Cholla Flo (6) (1) (0) (1) (0) (1) (0) (1) (2)
243 Total 512 4,856,389 1,056,476 284,599 510,976 291,591 639,725 1,853 444,157 1,627,011
244
245 513 Maintenance of Electric Plant Flo 2,038,955 443,562 119,489 214,533 122,425 268,589 778 186,479 683,101
246 Cholla Flo - - - - - - - - -
247 Total513 2,038,955 443,562 119,489 214,533 122,425 268,589 778 186,479 683,101
248
249 514 Maintof Misc.Steam Plant Flo 766,067 166,653 44,894 80,603 45,997 100,913 292 70,063 256,651
250 Cholla Flo - - - - - - - - -
251 Total514 766,067 166,653 44,894 80,603 45,997 100,913 292 70,063 256,651
252
253 Total Steam Power Generation 61,812,387 11,789,093 3,248,263 6,093,735 3,808,417 9,613,220 45,652 4,946,173 22,267,833
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses Flo - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses Flo - - - - - - - - -
267
268 528 Maint Supervision&Eng Flo - - - - - - - - -
269
270 529 Maintenance of Structures Flo - - - - - - - - -
271
272 530 Maintenance of Reactor Plant Flo - - - - - - - - -
273
274 531 Maintenance of Electric Plant Flo - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear Flo - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering Flo 641,699 139,598 37,605 67,518 38,529 84,530 245 58,689 214,985
282
283 536 Water For Power Flo 17,969 3,909 1,053 1,891 1,079 2,367 7 1,643 6,020
284
285 537 Hydraulic Expenses Flo 284,924 61,983 16,697 29,979 17,108 37,533 109 26,059 95,457
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo 1,576,370 342,929 92,380 165,861 94,650 207,653 602 144,172 528,123
290
291 540 Rents(Hydro Generation) Flo 118,728 25,828 6,958 12,492 7,129 15,640 45 10,859 39,777
292
293 541 Maint Supervision&Engineering Flo 1,527 332 90 161 92 201 1 140 512

Rocky Mountain Power
Exhibit No.55 Page 98 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
Results of Operations-Prod+Tran+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 38,347 8,342 2,247 4,035 2,302 5,051 15 3,507 12,847
299
300 543 Maint of Dams&Waterways F10 75,375 16,397 4,417 7,931 4,526 9,929 29 6,894 25,252
301
302 544 Maintenance of Electric Plant F10 62,032 13,495 3,635 6,527 3,725 8,171 24 5,673 20,782
303
304 545 Maint of Misc.Hydro Plant F10 265,118 57,675 15,537 27,895 15,918 34,924 101 24,247 88,821
305
306 Total Hydraulic Power Generation 3,082,089 670,489 180,620 324,289 185,057 405,999 1,176 281,883 1,032,577
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering 1710 31,246 6,797 1,831 3,288 1,876 4,116 12 2,858 10,468
310
311 547 Fuel F30 27,175,988 4,965,640 1,379,030 2,625,345 1,687,109 4,419,412 22,965 2,081,844 9,994,642
312 Simple Cycle Combustion Turbine F30 34,412 6,288 1,746 3,324 2,136 5,596 29 2,636 12,656
313 Total 547 27,210,400 4,971,928 1,380,777 2,628,669 1,689,245 4,425,008 22,994 2,084,481 10,007,298
314
315 548 Generation Expense F10 1,590,704 346,047 93,220 167,369 95,510 209,541 607 145,483 532,925
316 Simple Cycle Combustion Turbine F10 50,188 10,918 2,941 5,281 3,013 6,611 19 4,590 16,814
317 Total 548 1,640,891 356,965 96,161 172,650 98,524 216,152 626 150,073 549,739
318
319 549 Miscellaneous Other F10 213,259 46,393 12,498 22,439 12,805 28,092 81 19,504 71,447
320 Wind Generation F10 334,579 72,786 19,607 35,203 20,089 44,074 128 30,600 112,092
321
322 550 Maint Supervision&Engineering
323 System Generation F10 2,060 448 121 217 124 271 1 188 690
324 Wind Generation F10 585,205 127,308 34,295 61,574 35,137 77,088 223 53,522 196,058
325 Total550 587,265 127,756 34,415 61,790 35,261 77,360 224 53,710 196,749
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - -
328
329 552 Maintenance of Structures F10 255,453 55,572 14,970 26,878 15,338 33,650 97 23,363 85,583
330
331 553 Maint of Generation&Elect Plant F10 633,791 137,877 37,142 66,686 38,055 83,488 242 57,965 212,336
332 Simple Cycle Combustion Turbine F10 959,579 208,750 56,234 100,964 57,616 126,404 366 87,761 321,483
333 Wind Generation F10 17,985 3,912 1,054 1,892 1,080 2,369 7 1,645 6,025
334 Total 553 1,611,354 350,540 94,430 169,542 96,750 212,261 615 147,372 539,844
335
336 554 Maintenance of Misc.Other F10 117,762 25,618 6,901 12,391 7,071 15,513 45 10,770 39,453
337 Simple Cycle Combustion Turbine F10 126,032 27,417 7,386 13,261 7,567 16,602 48 11,527 42,224
338 Wind Generation F10 6,219 1,353 364 654 373 819 2 569 2,084
339 Total 554 250,013 54,389 14,651 26,306 15,011 32,934 95 22,866 83,761
340
341 Total Other Power Generation 32,134,461 6,043,126 1,669,341 3,146,765 1,984,900 5,073,648 24,873 2,534,827 11,656,981
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F10 1,467,341 319,211 85,991 154,390 88,103 193,291 560 134,201 491,596
345 Demand F10 62,828,613 13,667,961 3,681,943 6,610,653 3,772,408 8,276,321 23,979 5,746,199 21,049,149
346 Energy F30 4,005,273 731,850 203,245 386,931 248,651 651,345 3,385 306,828 1,473,038
347 Seasonal Contracts F10 - - - - - - - - -
348 Demand F10 - - - - - - - - -
349 Total 555 68,301,227 14,719,022 3,971,179 7,151,973 4,109,162 9,120,957 27,924 6,187,228 23,013,782
350
351
352 556 System Control&Load Dispatch F10 189,458 41,215 11,103 19,934 11,376 24,957 72 17,328 63,473
353
354 557 Other Expenses F10 4,678,432 1,017,763 274,170 492,252 280,906 616,283 1,786 427,882 1,567,391
355
356

Rocky Mountain Power
Exhibit No.55 Page 99 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Results of Operations-Prod+Tran+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 836,000 181,866 48,992 87,962 50,196 110,125 319 76,459 280,081
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply 106,139,578 22,002,992 5,974,785 10,898,886 6,436,540 14,945,970 54,974 9,243,723 36,581,708
374
375 TOTAL PRODUCTION EXPENSE 171,034,054 34,462,574 9,403,667 17,316,910 10,430,014 24,965,189 101,803 14,471,779 59,882,118
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 678,768 147,662 39,778 71,418 40,755 89,413 259 62,079 227,404
379
380 561 Load Dispatching F106 1,039,927 226,229 60,943 109,418 62,440 136,988 397 95,110 348,401
381
382 562 Station Expense F106 247,491 53,840 14,504 26,040 14,860 32,602 94 22,635 82,916
383
384 563 Overhead Line Expense F106 105,424 22,934 6,178 11,092 6,330 13,887 40 9,642 35,320
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transm of Electricity by Others F10 9,714,695 2,113,370 569,310 1,022,153 583,298 1,279,703 3,708 888,490 3,254,665
389 Energy F30 842,353 153,916 42,745 81,376 52,294 136,985 712 64,529 309,796
390 10,557,048 2,267,286 612,055 1,103,529 635,592 1,416,688 4,419 953,019 3,564,461
391
392 566 Misc.Transmission Expense F106 193,602 42,117 11,346 20,370 11,624 25,503 74 17,707 64,862
393
394 567 Rents-Transmission F106 98,876 21,510 5,794 10,403 5,937 13,025 38 9,043 33,126
395
396 568 Maint Supervision&Engineering F106 75,689 16,466 4,436 7,964 4,545 9,970 29 6,922 25,358
397
398 569 Maintenance of Structures F106 336,977 73,307 19,748 35,456 20,233 44,389 129 30,819 112,896
399
400 570 Maint of Station Equipment F106 745,921 162,270 43,713 78,484 44,787 98,259 285 68,221 249,902
401
402 571 Maintenance of Overhead Lines F106 1,601,780 348,457 93,869 168,535 96,175 211,000 611 146,496 536,636
403
404 572 Maintof Underground Lines F106 11,217 2,440 657 1,180 673 1,478 4 1,026 3,758
405
406 573 Maint of Misc Transmission Plant F106 12,172 2,648 713 1,281 731 1,603 5 1,113 4,078
407
408
409 TOTAL TRANSMISSION EXPENSE 15,704,891 3,387,166 913,734 1,645,171 944,683 2,094,805 6,384 1,423,832 5,289,116
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 1,750,952 521,822 105,105 137,297 380 833,751 11,541 140,802 253
413
414 581 Load Dispatching F20 838,639 195,191 38,499 72,751 - 473,368 131 58,698 -
415
416 582 Station Expense F120 451,948 105,190 20,747 39,206 - 255,101 71 31,633 -
417
418 583 Overhead Line Expenses F132 732,362 182,867 37,817 61,351 - 396,692 101 53,534 -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 100 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421
Results of Operations-Prod+Tran+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 13,329 - - - - - 13,329 - -
426
427 586 Meter Expenses F127 132,326 75,411 13,291 5,195 2,097 21,293 - 13,639 1,400
428
429 587 Customer Installation Expenses F20 1,100,749 256,197 50,531 95,489 - 621,316 172 77,044 -
430
431 588 Misc.Distribution Expenses F131 289,991 86,424 17,407 22,739 63 138,085 1,911 23,319 42
432
433 589 Rents F131 78,489 23,391 4,711 6,155 17 37,374 517 6,312 11
434
435 590 Maint Supervision&Engineering F131 200,474 59,746 12,034 15,720 43 95,460 1,321 16,121 29
436
437 591 Maintenance of Structures F119 171,509 39,918 7,873 14,878 - 96,808 27 12,004 -
438
439 592 Maint of Station Equipment F120 560,992 130,570 25,753 48,666 - 316,651 88 39,265 -
440
441 593 Maintenance of Overhead Lines F134 6,307,428 1,846,176 407,426 499,960 - 3,039,056 777 514,034 -
442
443 594 Maint of Underground Lines F135 1,431,235 669,022 103,325 90,305 - 423,880 87 144,616 -
444
445 595 Maint of Line Transformers F125 58,327 26,444 5,576 3,556 - 13,958 42 8,751 -
446
447 596 Maint of Street Lighting&Signals F130 63,563 - - - - - 63,563 - -
448
449 597 Maintenance of Meters F127 30,431 17,342 3,057 1,195 482 4,897 - 3,137 322
450
451 598 Maint of Misc.Distribution Plant F131 431,073 128,469 25,876 33,802 93 205,264 2,841 34,664 62
452
453 TOTAL DISTRIBUTION EXPENSE 14,643,819 4,364,180 879,030 1,148,265 3,176 6,972,953 96,522 1,177,574 2,120
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 103,238 71,676 12,966 2,228 249 3,436 548 12,128 7
457
458 902 Meter Reading Expense F47 530,297 373,011 61,466 7,905 103 16,406 3,744 67,658 6
459
460 903 Customer Receipts&Collections F48 1,889,300 1,287,972 212,235 32,727 3,447 78,977 12,319 261,419 203
461
462 904 Uncollectible Accounts F80 604,731 438,736 106,146 24,633 3,743 5,275 - 26,198 -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE 3,127,566 2,171,395 392,813 67,493 7,542 104,094 16,611 367,403 216
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 149,947 102,028 16,813 2,162 28 9,384 1,024 18,506 2
472
473 909 Informational&Instructional Adv F40 294,853 200,627 33,060 4,252 55 18,452 2,014 36,390 3
474
475 910 Misc.Customer Service F40 309 210 35 4 0 19 2 38 0
476
477 TOTAL CUSTOMER SERVICE EXPENSE 445,109 302,865 49,907 6,418 83 27,856 3,040 54,935 5
478

Rocky Mountain Power
Exhibit No.55 Page 101 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102 - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102 4,568,886 1,179,956 284,684 437,864 199,802 923,331 4,371 428,038 1,110,839
496 Administrative&General Salaries 4,568,886 1,179,956 284,684 437,864 199,802 923,331 4,371 428,038 1,110,839
497
498 921 Office Supplies&expenses F102 1,825 471 114 175 80 369 2 171 444
499 Customer-System F42 6,895 4,496 741 114 12 576 43 912 1
500 System Overheads F102 917,008 236,826 57,138 87,882 40,102 185,319 877 85,910 222,953
501 Office Supplies&expenses 925,728 241,793 57,993 88,172 40,194 186,264 922 86,994 223,398
502
503 922 A&G Expenses Transferred F102 (2,753,138) (711,023) (171,546) (263,850) (120,398) (556,385) (2,634) (257,929) (669,374)
504
505 923 Outside Services F102 922 238 57 88 40 186 1 86 224
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102 1,985,522 512,779 123,716 190,285 86,829 401,256 1,900 186,014 482,742
508 Outside Services 1,986,444 513,017 123,774 190,373 86,869 401,443 1,901 186,101 482,966
509
510 924 Property Insurance F102 (151,325) (39,081) (9,429) (14,502) (6,618) (30,581) (145) (14,177) (36,792)
511 System Generation F105 - - - - - - - - -
512 System Overheads F102 249,070 64,325 15,519 23,870 10,892 50,335 238 23,334 60,557
513
514 925 Injuries&Damages F102 2,357,590 608,869 146,900 225,942 103,100 476,448 2,256 220,872 573,204
515
516 926 Employee Pensions&Benefits F138 6,624,638 1,985,670 438,263 565,752 205,369 1,673,900 21,980 594,801 1,138,903
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 1,111,314 280,325 67,821 105,076 52,313 199,217 2,003 98,037 306,523
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138 (7,238,313) (2,169,614) (478,862) (618,160) (224,394) (1,828,962) (24,016) (649,900) (1,244,406)
524
525 930 Misc General Expenses
526 Silas F138 14,073 3,356 826 1,373 615 3,200 30 1,237 3,436
527 Customer F138 - - - - - - - - -
528 Labor F138 104,657 31,370 6,924 8,938 3,244 26,444 347 9,397 17,992
529
530 931 Rents F102 (399,568) (103,192) (24,897) (38,293) (17,474) (80,749) (382) (37,434) (97,148)
531
532 935 Maintenance of General Plant F108 1,942,362 557,710 126,110 172,657 64,540 475,641 2,692 184,783 358,230
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 9,342,417 2,443,482 584,080 885,211 398,055 1,919,545 9,563 874,153 2,228,329
535
536
537 TOTAL O&M EXPENSE 214,297,856 47,131,661 12,223,230 21,069,468 11,783,553 36,084,443 233,922 18,369,676 67,401,903
538

Rocky Mountain Power
Exhibit No.55 Page 102 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F10 19,367,992 4,213,382 1,135,022 2,037,847 1,162,909 2,551,317 7,392 1,771,364 6,488,759
543
544 403NP Nuclear Depreciation F10 - - - - - - - - -
545
546 403HP Hydro Depreciation F10 1,806,678 393,031 105,877 190,094 108,478 237,991 690 165,236 605,282
547
548 403OP Other Production Depreciation F10 3,900,376 848,502 228,574 410,387 234,190 513,791 1,489 356,722 1,306,723
549 Simple Cycle Combustion Turbine F10 232,386 50,554 13,619 24,451 13,953 30,612 89 21,254 77,855
550 System Generation F10 9,058,913 1,970,708 530,879 953,154 543,923 1,193,317 3,457 828,513 3,034,961
551 Wind Generation F10 - - - - - - - - -
552 Total4030P 13,191,675 2,869,764 773,071 1,387,992 792,066 1,737,720 5,035 1,206,488 4,419,539
553
554 403TP Transmission Depreciation F106 10,207,797 2,220,641 598,207 1,074,036 612,905 1,344,658 3,896 933,588 3,419,866
555
556 403 Distribution Depreciation
557 Land Rights F118 27,855 6,483 1,279 2,416 - 15,723 4 1,950 -
558 Structures F119 65,615 15,272 3,012 5,692 - 37,037 10 4,593 -
559 Station Equip F120 1,039,164 241,863 47,704 90,147 - 586,554 163 72,733 -
560 Poles&Towers F121 3,790,607 914,725 184,992 323,128 - 2,095,941 559 271,262 -
561 OH Conductors F122 1,093,916 294,376 63,665 87,910 - 563,985 129 83,852 -
562 UG Conduit F123 315,398 96,468 22,276 23,309 - 147,020 25 26,300 -
563 UG Conductor F124 640,388 175,789 38,440 50,855 - 325,510 72 49,721 -
564 Line Transformer F125 2,079,961 943,017 198,827 126,793 - 497,732 1,513 312,080 -
565 Services F126 1,224,314 860,967 141,872 51,289 - - - 170,185 -
566 Meters F127 791,300 450,949 79,479 31,067 12,541 127,333 - 81,561 8,369
567 Inst Cust Premises F128 7,565 - - - - - 7,565 - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 34,198 - - - - - 34,198 - -
570 Total Distribution Expense 11,110,281 3,999,909 781,547 792,607 12,541 4,396,833 44,237 1,074,238 8,369
571
572 403GP General Depreciation
573 Situs F107 1,170,430 378,133 79,834 94,691 20,793 367,628 2,191 113,801 113,358
574 System Generation F105 354 77 21 37 21 47 0 32 119
575 System Generation F105 1,867 406 109 196 112 246 1 171 625
576 Energy F30 6,383 1,166 324 617 396 1,038 5 489 2,348
577 Customer-System F42 34,219 22,310 3,676 567 60 2,861 213 4,528 4
578 System Generation F105 610,599 132,832 35,783 64,246 36,662 80,433 233 55,844 204,566
579 System Overheads F102 1,153,848 297,992 71,895 110,580 50,459 233,182 1,104 108,099 280,536
580 Simple Cycle Combustion Turbine F10 486 106 29 51 29 64 0 44 163
581 Cholla F10 - - - - - - - - -
582 Total General Expense 2,978,187 833,022 191,671 270,985 108,533 685,500 3,748 283,009 601,719
583
584 403GVO General Vehicles F105 - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F10
589
590
591 TOTAL DEPRECIATION EXPENSE 58,662,609 14,529,749 3,585,394 5,753,560 2,797,431 10,954,019 64,997 5,433,923 15,543,534
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Sims F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102 13,046 3,369 813 1,250 571 2,637 12 1,222 3,172
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General 13,046 3,369 813 1,250 571 2,637 12 1,222 3,172
602

Rocky Mountain Power
Exhibit No.55 Page 103 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 4041P Amort of LT Plant-Intangible Plant
609 Situs F107 3,355 903 212 313 132 741 4 316 734
610 Energy F30 107 20 5 10 7 17 0 8 40
611 System Overheads F102 1,741,720 449,815 108,525 166,920 76,167 351,986 1,666 163,174 423,466
612 Customer-System F42 675,929 440,693 72,618 11,198 1,180 56,509 4,215 89,447 69
613 System Generation F105 657,394 143,012 38,525 69,169 39,472 86,598 251 60,124 220,243
614 System Generation F105 146,030 31,768 8,558 15,365 8,768 19,236 56 13,356 48,924
615 System Generation F105 17,558 3,820 1,029 1,847 1,054 2,313 7 1,606 5,882
System Generation F105 4,258 926 250 448 256 561 2 389 1,426
617 System Generation F105 - - - - - - - - -
618 System Generation FI0 675 147 40 71 41 89 0 62 226
619 Total Amort.Intangible Plant 3,247,026 1,071,103 229,762 265,342 127,076 518,050 6,201 328,482 701,011
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 16,992 5,310 1,169 1,448 699 2,779 28 1,690 3,867
624
625 405 Amort of Other Electric Plant Fl 10 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj F10 4,079 887 239 429 245 537 2 373 1,367
628
629 407 Amort of Prop Losses,Unrec Plant, F110 3,345,293 1,045,469 230,110 285,118 137,695 547,171 5,608 332,812 761,310
630
631
632 TOTAL AMORTIZATION EXPENSE 6,626,436 2,126,138 462,093 553,587 266,286 1,071,174 11,851 664,580 1,470,727
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101 9,193,731 2,406,854 575,508 877,810 399,699 1,873,360 7,618 830,744 2,222,137
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101 (80,408) (20,806) (5,010) (7,734) (3,547) (16,291) (63) (7,230) (19,727)
639
640 41141 Deferred I T C-Idaho F101
641
642 TOTAL DEFERRED ITC (80,408) (20,806) (5,010) (7,734) (3,547) (16,291) (63) (7,230) (19,727)
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101 26,227,275 6,601,569 1,616,761 2,563,229 1,250,707 4,852,596 19,574 2,358,321 6,964,517
646
647 41020 Deferred Income Tax-State-DR F101 - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101 (24,700,864) (6,508,644) (1,550,350) (2,343,878) (1,050,696) (5,131,922) (20,702) (2,253,560) (5,841,112)
650
651 41111 Deferred Income Tax-State-CR F101
652
653 TOTAL DEFERRED INCOME TAXES 1,526,411 92,925 66,411 219,350 200,011 (279,326) (1,127) 104,761 1,123,405
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101 (1,246,014) (247,009) (70,554) (135,101) (88,117) (95,066) (421) (115,877) (493,869)
658
659 40910 Federal Income Tax F101 (16,784,667) (3,538,088) (970,189) (1,778,149) (1,066,318) (1,918,867) (6,483) (1,537,753) (5,968,820)
660
661
662 TOTAL OPERATING EXPENSES 273,410,924 62,721,680 15,935,618 26,684,626 14,375,253 47,764,422 310,703 23,855,863 81,762,759
663

Rocky Mountain Power
Exhibit No.55 Page 104 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 4,965,114 1,080,129 290,970 522,416 298,119 654,047 1,895 454,101 1,663,437
668 Total310 4,965,114 1,080,129 290,970 522,416 298,119 654,047 1,895 454,101 1,663,437
669
670 311 Structures and Improvements F10 56,723,266 12,339,782 3,324,151 5,968,265 3,405,826 7,472,072 21,649 5,187,815 19,003,705
671 Total311 56,723,266 12,339,782 3,324,151 5,968,265 3,405,826 7,472,072 21,649 5,187,815 19,003,705
672
673 312 Boiler Plant Equipment F10 243,230,203 52,913,169 14,254,011 25,592,010 14,604,230 32,040,358 92,830 22,245,426 81,488,169
674 Total312 243,230,203 52,913,169 14,254,011 25,592,010 14,604,230 32,040,358 92,830 22,245,426 81,488,169
675
676 314 Turbogenerator Units Flo 53,850,583 11,714,849 3,155,804 5,666,010 3,233,342 7,093,658 20,552 4,925,084 18,041,285
677 Total314 53,850,583 11,714,849 3,155,804 5,666,010 3,233,342 7,093,658 20,552 4,925,084 18,041,285
678
679 315 Accessory Electric Equipment Flo 23,208,811 5,048,928 1,360,105 2,441,967 1,393,523 3,057,263 8,858 2,122,639 7,775,529
680 Total316 23,208,811 5,048,928 1,360,105 2,441,967 1,393,523 3,057,263 8,858 2,122,639 7,775,529
681
682 316 Misc Power Plant Equipment Flo 1,854,402 403,413 108,673 195,115 111,344 244,278 708 169,601 621,271
683 Total316 1,854,402 403,413 108,673 195,115 111,344 244,278 708 169,601 621,271
684
685 S00 Unclassified Steam Plant-Acct300 Flo (1,336,025) (290,644) (78,295) (140,573) (80,219) (175,993) (510) (122,191) (447,602)
686
687
688
689 Total Steam Production Plant 382,496,353 83,209,626 22,415,420 40,245,210 22,966,165 50,385,683 145,982 34,982,474 128,145,794
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units Flo - - - - - - - - -
699
700 324 Land and Land Rights Flo - - - - - - - - -
701
702 325 Misc.Power Plant Equipment Flo - - - - - - - - -
703
704 N00 Unclassified Nuclear Plt-Acct 300 Flo
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights Flo 2,082,685 453,075 122,052 219,134 125,050 274,349 795 190,479 697,751
710
711 331 Structures and Improvements Flo 15,340,907 3,337,316 899,023 1,614,128 921,112 2,020,835 5,855 1,403,054 5,139,586
712
713 332 Reservoirs,Dams&Waterways Flo 32,110,625 6,985,460 1,881,778 3,378,591 1,928,013 4,229,886 12,255 2,936,784 10,757,858
714
715 333 Water Wheel,Turbines,&Generators Flo 7,070,935 1,538,237 414,378 743,984 424,559 931,444 2,699 646,696 2,368,939
716
717 334 Accessory Electric Equipment Flo 3,959,484 861,360 232,038 416,606 237,739 521,577 1,511 362,128 1,326,526
718
719 335 Misc.Power Plant Equipment Flo 145,205 31,588 8,509 15,278 8,718 19,128 55 13,280 48,647
720
721 336 Roads,Railroads&Bridges Flo 1,501,748 326,696 88,007 158,010 90,169 197,823 573 137,347 503,123
722
723 H00 Unclassified Hydro Plant-Acct 300 F10
724
725 Total Hydraulic Plant 62,211,589 13,533,732 3,645,784 6,545,732 3,735,360 8,195,041 23,743 5,689,767 20,842,430
726

Rocky Mountain Power
Exhibit No.55 Page 105 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 3,077,060 669,395 180,325 323,760 184,755 405,337 1,174 281,423 1,030,892
731 Total 340 3,077,060 669,395 180,325 323,760 184,755 405,337 1,174 281,423 1,030,892
732
733 341 Structures and Improvements F10 15,084,486 3,281,533 883,996 1,587,148 905,715 1,987,057 5,757 1,379,602 5,053,678
734 Total341 15,084,486 3,281,533 883,996 1,587,148 905,715 1,987,057 5,757 1,379,602 5,053,678
735
736 342 Fuel Holders,Producers&Access F10 889,967 193,607 52,155 93,640 53,436 117,234 340 81,395 298,161
737 Total 342 889,967 193,607 52,155 93,640 53,436 117,234 340 81,395 298,161
738
739 343 Prime Movers F10 250,038,605 54,394,293 14,653,003 26,308,371 15,013,026 32,937,218 95,429 22,868,111 83,769,153
740 Total 343 250,038,605 54,394,293 14,653,003 26,308,371 15,013,026 32,937,218 95,429 22,868,111 83,769,153
741
742 344 Generators F10 32,388,563 7,045,924 1,898,066 3,407,835 1,944,701 4,266,498 12,361 2,962,204 10,850,974
743 Total 344 32,388,563 7,045,924 1,898,066 3,407,835 1,944,701 4,266,498 12,361 2,962,204 10,850,974
744
745 345 Accessory Electric Plant F10 25,210,362 5,484,352 1,477,402 2,652,565 1,513,702 3,320,924 9,622 2,305,697 8,446,098
746 Total 345 25,210,362 5,484,352 1,477,402 2,652,565 1,513,702 3,320,924 9,622 2,305,697 8,446,098
747
748 346 Misc.Power Plant Equipment F10 1,401,572 304,903 82,136 147,470 84,154 184,627 535 128,185 469,561
749
750 000 Unclassified Other Prod-Acct 300 F10
751
752 Total Other Production Plant 328,090,614 71,374,006 19,227,082 34,520,788 19,699,490 43,218,895 125,218 30,006,617 109,918,518
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT 772,798,557 168,117,364 45,289,286 81,311,730 46,401,014 101,799,619 294,943 70,679,858 258,906,743
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 18,776,113 4,084,623 1,100,336 1,975,571 1,127,371 2,473,350 7,166 1,717,232 6,290,465
762 Direct Assigned A
763 18,776,113 4,084,623 1,100,336 1,975,571 1,127,371 2,473,350 7,166 1,717,232 6,290,465
764 352 Structures and Improvements
765 Demand F10 20,972,961 4,562,533 1,229,078 2,206,717 1,259,276 2,762,737 8,004 1,918,152 7,026,464
766 Direct Assigned A
767 20,972,961 4,562,533 1,229,078 2,206,717 1,259,276 2,762,737 8,004 1,918,152 7,026,464
768 353 Station Equipment
769 Demand F10 148,369,401 32,276,810 8,694,887 15,611,019 8,908,519 19,544,483 56,626 13,569,616 49,707,441
770 Direct Assigned A
771 148,369,401 32,276,810 8,694,887 15,611,019 8,908,519 19,544,483 56,626 13,569,616 49,707,441
772 354 Towers and Fixtures
773 Demand F10 82,813,356 18,015,514 4,853,108 8,713,393 4,972,348 10,908,882 31,606 7,573,970 27,744,535
774 Direct Assigned A
775 82,813,356 18,015,514 4,853,108 8,713,393 4,972,348 10,908,882 31,606 7,573,970 27,744,535
776 355 Poles and Fixtures
777 Demand F10 222,423,621 48,386,830 13,034,683 23,402,799 13,354,944 29,299,537 84,889 20,342,491 74,517,447
778 Direct Assigned A
779 222,423,621 48,386,830 13,034,683 23,402,799 13,354,944 29,299,537 84,889 20,342,491 74,517,447
780 356 Overhead Conductors
781 Demand F10 91,478,896 19,900,646 5,360,934 9,625,157 5,492,652 12,050,381 34,913 8,366,506 30,647,706
782 Direct Assigned A
783 91,478,896 19,900,646 5,360,934 9,625,157 5,492,652 12,050,381 34,913 8,366,506 30,647,706
784 357 Underground Conduit
785 Demand F10 210,306 45,751 12,325 22,128 12,627 27,703 80 19,234 70,458
786 Direct Assigned A
787 210,306 45,751 12,325 22,128 12,627 27,703 80 19,234 70,458
788 358 Underground Conductors
789 Demand F10 491,754 106,978 28,818 51,741 29,526 64,778 188 44,975 164,750
790 Direct Assigned A

Rocky Mountain Power
Exhibit No.55 Page 106 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 491,754 106,978 28,818 51,741 29,526 64,778 188 44,975 164,750

Rocky Mountain Power
Exhibit No.55 Page 107 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F10 657,295 142,990 38,519 69,159 39,466 86,584 251 60,115 220,210
797 Direct Assigned A
798 657,295 142,990 38,519 69,159 39,466 86,584 251 60,115 220,210
799
800 T00 Unclassified Trans Plant-Acct300 F10 10,052,407 2,186,837 589,101 1,057,687 603,575 1,324,189 3,837 919,376 3,367,807
801 TSO Unclassified Trans Sub-Acct 300 F10
802
803 TOTAL TRANSMISSION PLANT 596,246,111 129,709,513 34,941,789 62,735,369 35,800,305 78,542,625 227,561 54,531,668 199,757,281
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 2,311,687 538,040 106,121 200,537 - 1,304,827 362 161,800 -
808 Assigned A
809 2,311,687 538,040 106,121 200,537 - 1,304,827 362 161,800 -
810 361 Structures and Improvements
811 Demand Primary F20 4,315,882 1,004,511 198,126 374,399 - 2,436,091 676 302,078 -
812 Assigned A
813 4,315,882 1,004,511 198,126 374,399 - 2,436,091 676 302,078 -
814 362 Station Equipment
815 Demand Primary F20 50,108,966 11,662,745 2,300,319 4,346,911 - 28,283,902 7,852 3,507,238 -
816 Assigned A
817 50,108,966 11,662,745 2,300,319 4,346,911 - 28,283,902 7,852 3,507,238 -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 106,538,732 24,796,642 4,890,802 9,242,146 - 60,135,565 16,694 7,456,883 -
820 Demand Secondary F22 6,661,126 2,520,016 633,662 407,497 - 2,456,067 - 643,884 -
821 Assigned A
822 113,199,858 27,316,658 5,524,463 9,649,643 - 62,591,633 16,694 8,100,767 -
823 365 Overhead Conductors
824 Demand Primary F20 36,676,625 8,536,399 1,683,689 3,181,666 - 20,702,044 5,747 2,567,079 -
825 Demand Secondary F22 12,209,016 4,618,876 1,161,423 746,892 - 4,501,666 - 1,180,159 -
826 Assigned A
827 48,885,640 13,155,275 2,845,112 3,928,558 - 25,203,711 5,747 3,747,237 -
828 366 Underground Conduit
829 Demand Primary F20 7,459,944 1,736,285 342,459 647,144 - 4,210,750 1,169 522,138 -
830 Demand Secondary F22 7,527,766 2,847,881 716,104 460,514 - 2,775,612 - 727,656 -
831 Assigned A
832 14,987,710 4,584,165 1,058,562 1,107,658 - 6,986,362 1,169 1,249,794 -
833 367 Underground Conductors
834 Demand Primary F20 26,684,673 6,210,796 1,224,995 2,314,873 - 15,062,108 4,181 1,867,720 -
835 Demand Secondary F22 10,733,554 4,060,684 1,021,065 656,630 - 3,957,639 - 1,037,536 -
836 Assigned A
837 37,418,227 10,271,480 2,246,060 2,971,503 - 19,019,747 4,181 2,905,256 -
838 368 Line Transformers
839 Demand Secondary F21 96,909,676 43,937,089 9,263,757 5,907,567 - 23,190,335 70,474 14,540,455 -
840 Assigned A
841 96,909,676 43,937,089 9,263,757 5,907,567 - 23,190,335 70,474 14,540,455 -
842 369 Services
843 Customer F70 55,534,000 39,052,849 6,435,227 2,326,453 - - - 7,719,471 -
844 Assigned A
845 55,534,000 39,052,849 6,435,227 2,326,453 - - - 7,719,471 -
846 370 Meters
847 Customer F60 18,397,785 10,484,598 1,847,898 722,322 291,579 2,960,497 - 1,896,303 194,587
848 Assigned A
849 18,397,785 10,484,598 1,847,898 722,322 291,579 2,960,497 - 1,896,303 194,587
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - -
853 Assigned A 172,263 172,263
854 172,263 - - - - - 172,263 - -

Rocky Mountain Power
Exhibit No.55 Page 108 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - -
861 Assigned A
862 - - - - - - - - -
863
864 373 Street Lights A 830,286 830,286
865
866
867 DOO Unclassified Dist Plant-Acct300 F22 5,157,091 1,951,014 490,585 315,487 - 1,901,505 - 498,499 -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT 448,229,072 163,958,425 32,316,231 31,851,037 291,579 173,878,608 1,109,705 44,628,899 194,587
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Sims F107 193,901 62,644 13,226 15,687 3,445 60,904 363 18,853 18,780
874 Customer-System F42 48,407 31,560 5,201 802 84 4,047 302 6,406 5
875 System Generation F105 18 4 1 2 1 2 0 2 6
876 System Generation F105 66 14 4 7 4 9 0 6 22
877 System Overheads F102 405,958 104,842 25,295 38,905 17,753 82,040 388 38,032 98,701
878 Total Land&Land Rights 648,349 199,065 43,726 55,403 21,287 147,002 1,053 63,299 117,514
879
880 390 Structures and Improvements
881 Situs F107 13,780,033 4,451,937 939,921 1,114,843 244,807 4,328,266 25,800 1,339,839 1,334,620
882 System Generation F105 18,149 3,948 1,064 1,910 1,090 2,391 7 1,660 6,080
883 System Generation F105 73,430 15,974 4,303 7,726 4,409 9,673 28 6,716 24,601
884 Customer-System F42 352,542 229,850 37,875 5,841 615 29,473 2,198 46,653 36
885 System Generation F102 559,331 121,679 32,778 58,851 33,584 73,680 213 51,155 187,390
886 Energy F102 55,528 12,080 3,254 5,842 3,334 7,315 21 5,078 18,603
887 System Overheads F102 6,243,697 1,612,492 389,040 598,371 273,043 1,261,796 5,974 584,943 1,518,038
888
889 Total Structures and Improvements 21,082,709 6,447,960 1,408,235 1,793,384 560,882 5,712,593 34,242 2,036,044 3,089,368
890
891 391 Office Furniture&Equipment
892 Silas F107 487,954 157,644 33,283 39,477 8,669 153,265 914 47,444 47,259
893 System Generation F105 - - - - - - - - -
894 System Generation F105 - - - - - - - - -
895 Customer-System F42 120,213 78,377 12,915 1,992 210 10,050 750 15,908 12
896 System Generation F105 207,070 45,047 12,135 21,787 12,433 27,277 79 18,938 69,374
897 Energy F30 1,569 287 80 152 97 255 1 120 577
898 System Overheads F102 3,913,723 1,010,755 243,861 375,076 171,151 790,929 3,745 366,659 951,548
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 451 98 26 47 27 59 0 41 151
901 Total Office Furniture&Equipment 4,730,980 1,292,207 302,300 438,531 192,587 981,835 5,488 449,110 1,068,921
902
903 392 Transportation Equipment
904 Sims F107 9,180,094 2,965,828 626,164 742,695 163,088 2,883,439 17,188 892,585 889,108
905 System Overheads F102 348,275 89,945 21,701 33,377 15,230 70,383 333 32,628 84,677
906 System Generation F105 1,318,622 286,858 77,275 138,742 79,174 173,700 503 120,599 441,771
907 Customer-System F42 - - - - - - - - -
908 System Generation F105 36,145 7,863 2,118 3,803 2,170 4,761 14 3,306 12,110
909 Energy F30 15,177 2,773 770 1,466 942 2,468 13 1,163 5,582
910 System Generation F105 3,823 832 224 402 230 504 1 350 1,281
911 Cholla F1O - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 2,417 526 142 254 145 318 1 221 810
913 Total Transportation Equipment 10,904,554 3,354,625 728,394 920,740 260,979 3,135,574 18,053 1,050,851 1,435,338
914

Rocky Mountain Power
Exhibit No.55 Page 109 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107 891,031 287,867 60,776 72,087 15,829 279,870 1,668 86,635 86,298
920 System Generation F105 - - - - - - - - -
921 System Generation F105 - - - - - - - - -
922 System Overheads F102 12,957 3,346 807 1,242 567 2,618 12 1,214 3,150
923 System Generation F105 393,336 85,568 23,051 41,386 23,617 51,814 150 35,974 131,777
924 Simple Cycle Combustion Turbine F10 2,922 636 171 307 175 385 1 267 979
925 Total Stores Equipment 1,300,246 377,416 84,805 115,022 40,189 334,687 1,832 124,090 222,204
926
927 394 Tools,Shop&Garage Equipment
928 Situs F107 2,347,018 758,255 160,088 189,880 41,696 737,191 4,394 228,202 227,313
929 System Generation F105 1,168 254 68 123 70 154 0 107 391
930 System Generation F105 1,238,792 269,491 72,597 130,342 74,381 163,184 473 113,298 415,026
931 System Overheads F102 96,126 24,825 5,990 9,212 4,204 19,426 92 9,006 23,371
932 Energy F30 7,417 1,355 376 717 460 1,206 6 568 2,728
933 System Generation F105 - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 4,868 1,059 285 512 292 641 2 445 1,631
936 Total Tools,Shop&Garage Equipment 3,695,390 1,055,240 239,404 330,786 121,103 921,803 4,968 351,625 670,460
937
938 395 Laboratory Equipment
939 Situs F107 1,468,214 474,338 100,145 118,783 26,083 461,162 2,749 142,755 142,199
940 System Generation F105 - - - - - - - - -
941 System Generation F105 - - - - - - - - -
942 System Overheads F102 258,164 66,673 16,086 24,741 11,290 52,173 247 24,186 62,768
943 Energy F30 78,300 14,307 3,973 7,564 4,861 12,733 66 5,998 28,797
944 System Generation F105 399,570 86,924 23,416 42,042 23,991 52,635 152 36,544 133,866
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 759 165 44 80 46 100 0 69 254
947 Total Laboratory Equipment 2,205,008 642,408 143,665 193,210 66,271 578,802 3,215 209,553 367,884
948
949 396 Power Operated Equipment
950 Silas F107 14,973,518 4,837,518 1,021,327 1,211,399 266,010 4,703,136 28,035 1,455,882 1,450,211
951 System Generation F105 14,184 3,086 831 1,492 852 1,868 5 1,297 4,752
952 System Generation F105 2,604,585 566,611 152,636 274,047 156,387 343,098 994 238,211 872,601
953 System Overheads F102 276,350 71,370 17,219 26,484 12,085 55,848 264 25,890 67,189
954 System Generation F105 40,042 8,711 2,347 4,213 2,404 5,275 15 3,662 13,415
955 Energy F30 4,414 806 224 426 274 718 4 338 1,623
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment 17,913,093 5,488,102 1,194,584 1,518,062 438,011 5,109,943 29,318 1,725,281 2,409,792
959
960 397 Communication Equipment
961 Situs F107 12,739,741 4,115,848 868,964 1,030,680 226,326 4,001,513 23,853 1,238,691 1,233,866
962 System Generation F105 - - - - - - - - -
963 System Generation F105 - - - - - - - - -
964 System Overheads F102 6,260,013 1,616,706 390,056 599,935 273,757 1,265,093 5,990 586,472 1,522,005
965 Customer-System F42 147,594 96,229 15,857 2,445 258 12,339 920 19,531 15
966 System Generation F105 10,937,839 2,379,457 640,990 1,150,849 656,739 1,440,825 4,174 1,000,356 3,664,448
967 Energy F30 16,502 3,015 837 1,594 1,024 2,684 14 1,264 6,069
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 900 196 53 95 54 119 0 82 302
970 Total Communication Equipment 30,102,590 8,211,450 1,916,757 2,785,598 1,158,158 6,722,573 34,951 2,846,397 6,426,705
971

Rocky Mountain Power
Exhibit No.55 Page 110 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107 84,157 27,189 5,740 6,809 1,495 26,434 158 8,183 8,151
977 System Generation F105 - - - - - - - - -
978 System Generation F105 - - - - - - - - -
979 Customer-System F42 2,975 1,940 320 49 5 249 19 394 0
980 System Overheads F102 87,149 22,507 5,430 8,352 3,811 17,612 83 8,165 21,189
981 System Energy F30 234 43 12 23 15 38 0 18 86
982 Simple Cycle Combustion Turbine F105 168,823 36,726 9,894 17,763 10,137 22,239 64 15,440 56,560
983 Total Misc.Equipment 343,339 88,405 21,396 32,996 15,463 66,571 324 32,199 85,986
984
985 399 Coal Mine F30 2,679,838 489,664 135,987 258,887 166,367 435,801 2,265 205,292 985,577
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107 - - - - - - - - -
991 System Generation Fl05 411,569 89,534 24,119 43,304 24,712 54,215 157 37,641 137,886
992 System Overheads F102 - - - - - - - - -
993
994 Remove Capital Lease (411,569) (89,534) (24,119) (43,304) (24,712) (54,215) (157) (37,641) (137,886)
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct300 F102 6,533,218 1,687,263 407,080 626,118 285,704 1,320,306 6,251 612,067 1,588,429
### GVO Unclassified Gen Veh-Acct 300 F102
### TOTAL GENERAL PLANT 102,139,313 29,333,805 6,626,333 9,068,736 3,327,000 25,467,490 141,961 9,705,810 18,468,178
### INTANGIBLE PLANT
### 301 Organization
### Sims F107 - - - - - - - - -
### System Overheads F102 - - - - - - - - -
### System Generation F105 - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Sims F107 1,000,000 269,098 63,296 93,339 39,389 220,822 1,110 94,278 218,668
### System Generation F105 710,326 154,527 41,627 74,739 42,650 93,570 271 64,965 237,977
### System Generation F105 5,600,681 1,218,392 328,217 589,288 336,281 737,770 2,138 512,229 1,876,368
### System Generation F105 542,675 118,055 31,802 57,099 32,584 71,486 207 49,632 181,809
### System Generation F105 25,855 5,625 1,515 2,720 1,552 3,406 10 2,365 8,662
### Total Franchise&Consent 7,879,537 1,765,697 466,457 817,185 452,456 1,127,054 3,736 723,469 2,523,485
### 303 Miscellaneous Intangible Plant
### Sims F107 3,356,591 903,252 212,458 313,300 132,212 741,210 3,725 316,453 733,980
### System Generation F105 10,434,183 2,269,890 611,474 1,097,856 626,498 1,374,480 3,982 954,293 3,495,711
### System Overheads F102 28,497,112 7,359,640 1,775,632 2,731,051 1,246,208 5,759,015 27,266 2,669,763 6,928,538
### Energy F30 537 98 27 52 33 87 0 41 198
### Customer-System F42 9,956,595 6,491,508 1,069,687 164,950 17,374 832,387 62,089 1,317,579 1,022
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105 - - - - - - - - -
### Total Miscellaneous Intangible Plant 52,245,019 17,024,387 3,669,279 4,307,208 2,022,326 8,707,179 97,062 5,258,129 11,159,449
i
### I00 Unclass Intangible Plant-Aeet 300 F102
i
### TOTAL INTANGIBLE PLANT 60,124,556 18,790,084 4,135,736 5,124,393 2,474,781 9,834,232 100,798 5,981,599 13,682,934
i
i
### TOTAL ELECTRIC PLANT IN SERVICE 1,979,537,610 509,909,191 123,308,375 190,091,265 88,294,681 389,522,575 1,874,967 185,526,833 491,009,723

Rocky Mountain Power
Exhibit No.55 Page 111 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Prod+Tran+Dist+Rtl+Misc-TOTAL Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Sims F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 (32,166) (6,998) (1,885) (3,384) (1,931) (4,237) (12) (2,942) (10,777)
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 32,166 8,174 1,992 3,113 1,460 6,270 29 3,006 8,122
### Total Plant Held For Future Use (0) 1,176 107 (271) (471) 2,033 17 64 (2,655)
### 114 Electric Plant Acquisition Adjust F10 7,833,786 1,704,190 459,083 824,249 470,363 1,031,933 2,990 716,465 2,624,513
### 115 Accum Provision for Asset Acq Adj F10 (7,694,213) (1,673,827) (450,904) (809,564) (461,982) (1,013,547) (2,937) (703,700) (2,577,753)
### 128 Pensions F102 - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 8,533,209 1,559,202 433,013 824,353 529,749 1,387,687 7,211 653,695 3,138,299
### Cho0a F30 - - - - - - - - -
### Total Fuel Stock 8,533,209 1,559,202 433,013 824,353 529,749 1,387,687 7,211 653,695 3,138,299
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 (64,973) (11,872) (3,297) (6,277) (4,034) (10,566) (55) (4,977) (23,895)
### 25317 DG&T Working Capital Deposit F30 (238,427) (43,566) (12,099) (23,033) (14,802) (38,773) (201) (18,265) (87,687)
tom#
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102 21,614,005 5,571,913 1,345,832 2,073,728 949,250 4,350,543 20,537 2,024,364 5,277,838
### 163 Stores Expense Undistributed F102 - - - - - - - - -
### 25318 Provo Working Capital Deposit F102 - - - - - - - - -
### 165 Prepayments F102 312,487 79,406 19,353 30,246 14,185 60,910 281 29,205 78,903
### General Plant F42 1,287,389 839,353 138,311 21,328 2,247 107,628 8,028 170,363 132
### System Generation F102 230,266 50,093 13,494 24,228 13,826 30,333 88 21,060 77,145
### System Energy F102 4,253 925 249 448 255 560 2 389 1,425
### System Overheads F102 5,453,281 1,408,360 339,790 522,621 238,478 1,102,060 5,218 510,893 1,325,863
### Total Prepayments 7,287,678 2,378,137 511,197 598,871 268,990 1,301,490 13,616 731,909 1,483,468
### 182 Misc Regulatory Assets F102 3,332,331 745,986 197,201 345,766 191,646 475,356 1,569 305,921 1,068,884
### System Generation F102 159,046 34,600 9,321 16,734 9,550 20,951 61 14,546 53,285
### Simple Cycle Combustion Turbine F102 - - - - - - - - -
### System Generation F102 - - - - - - - - -
### Energy F30 4,712,546 861,084 239,136 455,257 292,559 766,363 3,982 361,009 1,733,155
### System Generation F102 - - - - - - - - -
### System Overheads F102 5,487,027 1,550,046 353,996 495,217 186,681 1,338,675 7,128 521,327 1,033,955
### Total Misc Regulatory Assets 13,690,950 3,191,716 799,654 1,312,975 680,435 2,601,345 12,741 1,202,804 3,889,279
tN�
### 186 Misc Deferred Debits F102 - - - - - - - - -
### System Generation F102 - - - - - - - - -
### System Generation F102 - - - - - - - - -
### System Generation F102 8,361,248 1,818,936 489,994 879,747 502,033 1,101,415 3,191 764,706 2,801,226
### System Overheads F102 2,218 616 142 203 80 523 3 210 442
### System Energy F102 18,088 3,935 1,060 1,903 1,086 2,383 7 1,654 6,060
### System Net Steam Plant F102 - - - - - - - - -
### Excise Tax F102 - - - - - - - - -
### Total Misc Deferred Debits 8,381,554 1,823,487 491,196 881,853 503,199 1,104,321 3,201 766,570 2,807,727

Rocky Mountain Power
Exhibit No.55 Page 112 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
l
### CWC Cash Working Capital F137 (2,514,574) (559,387) (143,908) (246,123) (134,753) (441,406) (3,041) (215,754) (770,203)
l
### OWC Other Working Capital F137 4,527,424 1,132,839 268,490 420,732 172,685 1,153,743 11,386 392,086 975,464
### Total Other Working Capital 4,527,424 1,132,839 268,490 420,732 172,685 1,153,743 11,386 392,086 975,464
l
### 18222 Nuclear Plant F10 - - - - - - - - -
1
### 1869 Misc Deferred Debits-Trojan F10 - - - - - - - - -
1
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 61,356,418 15,074,007 3,698,364 5,851,495 2,958,629 11,428,803 65,464 5,545,262 16,734,395
l
### 235 Customer Service Deposits F51 - - - - - - - - -
1
#H# 2281 Accum Prov for Property Insurance F102 (894,600) (231,039) (55,742) (85,735) (39,122) (180,791) (856) (83,811) (217,505)
l
### 2282 Accum Prov for Injuries&Damages F102 - - - - - - - - -
1
### 2283 Accum Prov for Pension&Benefits F102 (45,586) (11,773) (2,840) (4,369) (1,994) (9,212) (44) (4,271) (11,083)
### 25335 Accum Prov for Pensions Obligation F102 (4,712,546) (1,025,184) (276,169) (495,841) (282,955) (620,777) (1,799) (431,002) (1,578,820)
### 22844 Accum Hydro Relicensing Obligation F10 (12,716) (2,766) (745) (1,338) (764) (1,675) (5) (1,163) (4,260)
### 254 Reg Liabilities-Insurance Provision F30 (2,210,661) (403,935) (112,179) (213,562) (137,240) (359,502) (1,868) (169,350) (813,025)
### 254 Sims F102 (76,645,643) (16,673,767) (4,491,662) (8,064,443) (4,602,022) (10,096,418) (29,252) (7,009,882) (25,678,197)
### 254 SG F102 - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 (383,824) (70,133) (19,477) (37,079) (23,828) (62,418) (324) (29,403) (141,161)
### 252 Customer Advances for Const F50 (13,003,842) (4,282,128) (1,036,000) - - (388,136) - (7,297,577) -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits F10 (14,463,346) (3,146,408) (847,595) (1,521,793) (868,420) (1,905,235) (5,520) (1,322,793) (4,845,581)
### 190 Accum Deferred Income Taxes F104 18,519,205 4,025,632 1,084,580 1,947,772 1,112,127 2,442,260 7,109 1,692,412 6,207,312
### Customer System F104 - - - - - - - - -
### System Overhead F138 3,306,192 990,999 218,726 282,353 102,495 835,402 10,969 296,850 568,398
### System Generation F104 - - - - - - - - -
### HIT F104 - - - - - - - - -
### Bad Debt Expense F42 112,627 73,431 12,100 1,866 197 9,416 702 14,904 12
### TROJP F104 61,809 13,436 3,620 6,501 3,712 8,151 24 5,649 20,717
### System Generation F104 62,793 13,650 3,677 6,604 3,771 8,281 24 5,738 21,047
### Energy F104 382,228 83,087 22,385 40,201 22,954 50,407 147 34,931 128,116
### System Net Plant F104 - - - - - - - - -
### Division Net Plant Distribution F104 73,078 27,018 5,322 5,153 63 28,052 130 7,298 42
### Total Accum Deferred Income Taxes 22,517,933 5,227,252 1,350,412 2,290,450 1,245,318 3,381,969 19,106 2,057,782 6,945,645
### 281 Accum Deferred Income Taxes F104 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 113 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104 (29,969,382) (7,931,534) (1,889,903) (2,832,652) (1,274,922) (6,117,228) (24,895) (2,821,941) (7,076,307)
### DITBAL F104 (21,337) (5,863) (1,374) (1,978) (935) (3,941) (22) (2,038) (5,187)
### System Net Plant F104 (16,193) (3,521) (949) (1,703) (972) (2,135) (6) (1,480) (5,427)
### Labor F138 (8,091,595) (2,425,377) (535,312) (691,032) (250,846) (2,044,567) (26,847) (726,513) (1,391,101)
### GPS F104 - - - - - - - - -
### CIAC F104 (388,991) (143,815) (28,331) (27,430) (335) (149,320) (693) (38,844) (224)
### SNPD F104 (137,110,639) (29,804,570) (8,029,906) (14,420,722) (8,233,855) (18,081,761) (52,635) (12,530,112) (45,957,077)
### SCHMDEXP F104 - - - - - - - - -
### TAXDEPR F104 - - - - - - - - -
### DGP F104 - - - - - - - - -
### IBT F104 - - - - - - - - -
### SSGCT F104 - - - - - - - - -
### SSGCH F104 - - - - - - - - -
### SE F104 (74,042) (16,095) (4,336) (7,787) (4,446) (9,764) (28) (6,766) (24,818)
### SG F104 - - - - - - - - -
### Total Accum Deferred Income Taxes (175,672,180) (40,330,775) (10,490,111) (17,983,304) (9,766,313) (26,408,716) (105,125) (16,127,695) (54,460,141)
### 283 Accum Deferred Income Taxes F104 (933,694) (247,106) (58,880) (88,251) (39,720) (190,582) (776) (87,917) (220,462)
### System Generation F104 (96,040) (20,877) (5,625) (10,101) (5,767) (12,665) (37) (8,777) (32,191)
### Energy F104 0 0 0 0 0 0 0 0 0
### Labor F138 (1,910,138) (572,545) (126,368) (163,128) (59,216) (482,650) (6,338) (171,504) (328,390)
### General Plant F104 (525,981) (139,203) (33,169) (49,715) (22,376) (107,361) (437) (49,527) (124,194)
### System Net Plant F104 (26,255) (6,807) (1,641) (2,512) (1,150) (5,278) (20) (2,461) (6,386)
### TROJP F104 - - - - - - - - -
### System Generation F104 - - - - - - - - -
### Simple Cycle Combustion Turbine F104 - - - - - - - - -
### System Generation F104 - - - - - - - - -
### Total Accum Deferred Income Taxes (3,492,108) (986,539) (225,682) (313,707) (128,229) (798,536) (7,607) (320,186) (711,622)
### 255 Accum Investment Tax Credit F104 (25,502) (6,612) (1,594) (2,440) (1,117) (5,127) (20) (2,390) (6,203)
### TOTAL RATE BASE DEDUCTIONS (264,332,074) (60,918,623) (15,933,216) (25,937,319) (14,323,729) (36,833,798) (131,515) (30,310,739) (79,943,134)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr Flo (222,214,786) (48,341,400) (13,022,445) (23,380,826) (13,342,405) (29,272,028) (84,810) (20,323,391) (74,447,482)
### 108NP Nuclear Prod Accumulated Depr Flo - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr Flo (25,411,257) (5,528,056) (1,489,175) (2,673,702) (1,525,764) (3,347,388) (9,698) (2,324,071) (8,513,403)
### 108O1, Other Production-Accum Depr Flo - - - - - - - - -
### Simple Cycle Combustion Turbine Flo - - - - - - - - -
### Wind Generation Flo 1,471,829 320,187 86,254 154,862 88,373 193,882 562 134,611 493,099
### System Generation Flo (31,368,554) (6,824,028) (1,838,290) (3,300,513) (1,883,457) (4,132,134) (11,972) (2,868,915) (10,509,246)
### System Generation Flo (2,830,650) (615,790) (165,884) (297,833) (169,960) (372,877) (1,080) (258,887) (948,338)
### Total Other Production-AccumDepr (32,727,376) (7,119,630) (1,917,921) (3,443,484) (1,965,044) (4,311,129) (12,491) (2,993,191) (10,964,485)
### 108EP Experimental Plant-Accum Depr Flo
t
#li#
t
### TOTAL PRODUCTION PLANT DEPRECIATION (280,353,418) (60,989,086) (16,429,541) (29,498,012) (16,833,213) (36,930,544) (106,998) (25,640,653) (93,925,370)
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 (124,837,254) (27,157,543) (7,315,833) (13,135,031) (7,495,582) (16,444,628) (47,645) (11,417,406) (41,823,586)
#li#
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 (561,948) (130,792) (25,797) (48,749) - (317,191) (88) (39,332) -

Rocky Mountain Power
Exhibit No.55 Page 114 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Prod+Trap+Dist+Rtl+Misc-TOTAL Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 (1,006,899) (234,353) (46,223) (87,348) - (568,342) (158) (70,475) -
### 108362 Station Equipment F120 (13,371,337) (3,112,148) (613,829) (1,159,952) - (7,547,424) (2,095) (935,890) -
### 108364 Poles,Towers&Fixtures F121 (52,357,810) (12,634,648) (2,555,205) (4,463,205) - (28,950,220) (7,721) (3,746,810) -
### 108365 Overhead Conductors F122 (17,727,483) (4,770,520) (1,031,728) (1,424,620) - (9,139,664) (2,084) (1,358,867) -
### 108366 Underground Conduit F123 (5,106,324) (1,561,828) (360,653) (377,380) - (2,380,259) (398) (425,806) -
### 108367 Underground Conductors F124 (14,079,432) (3,864,871) (845,130) (1,118,093) - (7,156,599) (1,573) (1,093,167) -
### 108368 Line Transformers F125 (36,360,075) (16,484,998) (3,475,720) (2,216,493) - (8,700,909) (26,442) (5,455,513) -
### 108369 Services F126 (20,994,686) (14,763,970) (2,432,844) (879,518) - - - (2,918,354) -
### 108370 Meters F127 (2,545,471) (1,450,623) (255,671) (99,939) (40,342) (409,607) - (262,368) (26,923)
### 108371 Install on Customers'Premises F128 (129,712) - - - - - (129,712) - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 (456,669) - - - - - (456,669) - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct300 F102 131,415 48,071 9,475 9,338 85 50,979 325 13,085 57
###
### TOTAL DISTRIBUTION PLANT DEPR (164,566,431) (58,960,691) (11,633,324) (11,865,957) (40,257) (65,119,235) (626,615) (16,293,497) (26,866)
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107 (22,947,924) (7,413,822) (1,565,252) (1,856,550) (407,678) (7,207,872) (42,966) (2,231,238) (2,222,546)
### System Generation F105 (26,934) (5,859) (1,578) (2,834) (1,617) (3,548) (10) (2,463) (9,024)
### System Generation F105 (111,447) (24,245) (6,531) (11,726) (6,692) (14,681) (43) (10,193) (37,338)
### System Generation F105 (7,809,982) (1,699,011) (457,688) (821,745) (468,933) (1,028,797) (2,981) (714,288) (2,616,538)
### Customer-System F42 (285,644) (186,234) (30,688) (4,732) (498) (23,880) (1,781) (37,800) (29)
### System Overheads F102 (6,299,977) (1,627,027) (392,546) (603,765) (275,505) (1,273,170) (6,028) (590,216) (1,531,721)
### Energy F30 (97,065) (17,736) (4,926) (9,377) (6,026) (15,785) (82) (7,436) (35,698)
### Simple Cycle Combustion Turbine F10 (8,426) (1,833) (494) (887) (506) (1,110) (3) (771) (2,823)
### Cholla F10 - - - - - - - - -
### Total General Plant Accumulated Depr (37,587,399) (10,975,767) (2,459,704) (3,311,616) (1,167,455) (9,568,843) (53,893) (3,594,403) (6,455,717)
###
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
###
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (37,587,399) (10,975,767) (2,459,704) (3,311,616) (1,167,455) (9,568,843) (53,893) (3,594,403) (6,455,717)
###
### TOTAL ACCUM DEPR-PLANT IN SERVICE (607,344,503) (158,083,077) (37,838,402) (57,810,616) (25,536,507) (128,063,251) (835,152) (56,945,959) (142,231,539)
###

Rocky Mountain Power
Exhibit No.55 Page 115 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Results of Operations-Prod+Tran+Dist+Rtl+Misc-TOTAL Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION COSFactor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Sims F108 (333,771) (107,832) (22,766) (27,003) (5,930) (104,836) (625) (32,453) (32,326
### Customer-System F108 - - - - - - - - -
### System Generation F108 - - - - - - - - -
### System Overheads F108 (84,370) (21,612) (5,217) (8,042) (3,700) (17,207) (83) (7,829) (20,679)
### Energy F108 - - - - - - - - -
### Total Accum Prov for Amort-General (418,140) (129,444) (27,983) (35,045) (9,629) (122,044) (708) (40,281) (53,006)
### 111CLH Accum Prov for Amort-Hydro F30 (212,306) (38,793) (10,773) (20,510) (13,180) (34,526) (179) (16,264) (78,081)
### 11111, Accum Prov for Amort-Intangible
### Sims F107 (1,000,000) (269,098) (63,296) (93,339) (39,389) (220,822) (1,110) (94,278) (218,668)
### System Generation F105 - - - - - - - - -
#H# System Generation F105 (23,183) (5,043) (1,359) (2,439) (1,392) (3,054) (9) (2,120) (7,767)
### Energy F30 (381) (70) (19) (37) (24) (62) (0) (29) (140)
### System Generation F105 (5,895,911) (1,282,618) (345,518) (620,351) (354,007) (776,660) (2,250) (539,230) (1,975,277)
### Customer-System F42 (8,312,679) (5,419,706) (893,073) (137,715) (14,506) (694,953) (51,837) (1,100,036) (853)
### System Generation F105 (2,553,946) (555,595) (149,669) (268,719) (153,346) (336,428) (975) (233,580) (855,635)
### System Generation F10 (355,464) (77,329) (20,831) (37,401) (21,343) (46,825) (136) (32,510) (119,089)
### System Generation F10 - - - - - - - - -
### System Overheads F102 (20,374,772) (5,261,971) (1,269,536) (1,952,638) (891,010) (4,117,562) (19,494) (1,908,818) (4,953,744)
### Total Accum Prov for Amort-Intangible (38,516,336) (12,871,429) (2,743,300) (3,112,639) (1,475,016) (6,196,364) (75,811) (3,910,602) (8,131,174)
### 111390 Accum Prov for Amort-Capital Lease F30
### TOTAL ACCUM PROV FOR AMORTIZATION (39,146,782) (13,039,666) (2,782,057) (3,168,194) (1,497,826) (6,352,934) (76,699) (3,967,147) (8,262,260)

Rocky Mountain Power
Exhibit No.55 Page 116 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
ProductionTotal - Production-Total-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 206,640,395 43,974,815 11,746,394 20,859,011 12,117,421 29,696,919 145,916 17,942,439 70,157,480
13
14 Operating Expenses
15 Operation&Maintenance Expenses 172,980,014 34,890,625 9,517,847 17,519,535 10,544,709 25,230,730 102,804 14,648,682 60,525,082
16 Depreciation Expense 35,138,096 7,643,845 2,059,146 3,697,078 2,109,804 4,628,887 13,414 3,213,576 11,772,345
17 Amortization Expense 4,801,919 1,363,958 315,645 438,040 224,835 739,594 6,186 466,168 1,247,494
18 Taxes Other Than Income 4,171,542 904,867 243,521 436,869 250,389 554,253 1,710 379,371 1,400,561
19 Income Taxes-Federal (18,674,897) (4,050,852) (1,090,179) (1,955,747) (1,120,928) (2,481,247) (7,656) (1,698,346) (6,269,945)
20 Income Taxes-State (1,674,099) (363,136) (97,728) (175,322) (100,485) (222,430) (686) (152,247) (562,065)
21 Income Taxes Deferred 559,266 121,313 32,648 58,570 33,569 74,307 229 50,861 187,769
22 Investment Tax Credit Adj (36,423) (7,901) (2,126) (3,814) (2,186) (4,839) (15) (3,312) (12,229)
23 Misc Revenues&Expense (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
24
25 Total Operating Expenses 197,234,375 40,495,966 10,976,954 20,011,943 11,937,843 28,515,166 115,975 16,901,914 68,278,613
26
27 Operating Revenue For Return 9,406,021 3,478,849 769,439 847,068 179,578 1,181,752 29,941 1,040,525 1,878,867
28
29
30 Rate Base:
31 Electric Plant In Service 820,209,805 178,333,736 48,044,690 86,276,063 49,253,435 108,131,658 314,337 74,973,366 274,882,520
32 Plant Held For Future Use 6,250 1,588 387 605 284 1,218 6 584 1,578
33 Electric Plant Acquisition Adj 139,573 30,363 8,179 14,685 8,380 18,386 53 12,765 46,760
34 Pensions - - - - - - - - -
35 Prepayments 3,179,423 935,462 213,727 284,781 158,186 391,813 4,499 313,723 877,233
36 Fuel Stock 8,229,810 1,503,764 417,617 795,043 510,914 1,338,348 6,955 630,453 3,026,716
37 Materials&Supplies 15,355,859 3,340,569 899,899 1,615,701 922,009 2,022,805 5,861 1,404,421 5,144,595
38 Mise Deferred Debits 16,504,157 3,426,273 930,159 1,695,938 1,000,561 2,319,655 8,483 1,439,450 5,683,639
39 Cash Working Capital (583,793) (117,753) (32,122) (59,127) (35,588) (85,152) (347) (49,438) (204,267)
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 863,041,084 187,454,002 50,482,537 90,623,689 51,818,181 114,138,731 339,846 78,725,324 289,458,774
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (286,478,141) (62,318,100) (16,787,705) (30,141,603) (17,201,157) (37,740,344) (109,381) (26,199,368) (95,980,483)
47 Accum Provision For Amortization (16,320,913) (3,542,927) (954,743) (1,715,366) (980,398) (2,156,657) (6,330) (1,489,449) (5,475,044)
48 Accum Deferred Income Taxes (134,759,452) (29,286,724) (7,890,684) (14,171,764) (8,093,056) (17,777,685) (51,822) (12,312,364) (45,175,353)
49 Unamortized ITC (11,552) (2,511) (677) (1,215) (694) (1,523) (4) (1,056) (3,872)
50 Customer Advance For Construction - - - - - - - - -
51 Customer Service Deposits - - - - - - - - -
52 Mise Rate Base Deductions (97,315,216) (21,122,065) (5,692,075) (10,227,309) (5,845,904) (12,861,984) (37,783) (8,879,713) (32,648,383)
53
54 Total Rate Base Deductions (534,885,273) (116,272,327) (31,325,883) (56,257,257) (32,121,208) (70,538,193) (205,320) (48,881,949) (179,283,135)
55
56 Total Rate Base 328,155,811 71,181,675 19,156,654 34,366,433 19,696,972 43,600,537 134,526 29,843,375 110,175,639
57
58
59 Return On Rate Base 2.87% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 0.65% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 117 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 328,155,811 71,181,675 19,156,654 34,366,433 19,696,972 43,600,537 134,526 29,843,375 110,175,639
74
75
76 Return On Ratebase($$) 3.09% 10,144,681 2,200,526 592,213 1,062,411 608,917 1,347,877 4,159 922,585 3,405,994
77 Operating&Maintenance Expense 172,980,014 34,890,625 9,517,847 17,519,535 10,544,709 25,230,730 102,804 14,648,682 60,525,082
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 35,138,096 7,643,845 2,059,146 3,697,078 2,109,804 4,628,887 13,414 3,213,576 11,772,345
80 Amortization Expense 4,801,919 1,363,958 315,645 438,040 224,835 739,594 6,186 466,168 1,247,494
81 Taxes Other Than Income 4,171,542 904,867 243,521 436,869 250,389 554,253 1,710 379,371 1,400,561
82 Federal Income Taxes (18,674,897) (4,050,852) (1,090,179) (1,955,747) (1,120,928) (2,481,247) (7,656) (1,698,346) (6,269,945)
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes (1,674,099) (363,136) (97,728) (175,322) (100,485) (222,430) (686) (152,247) (562,065)
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes 559,266 121,313 32,648 58,570 33,569 74,307 229 50,861 187,769
87 Investment Tax Credit (36,423) (7,901) (2,126) (3,814) (2,186) (4,839) (15) (3,312) (12,229)
88 Misc Revenue&Expenses (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
89 Revenue Credits (15,991,294) (3,516,823) (941,533) (1,675,102) (955,246) (2,100,830) (6,633) (1,465,162) (5,329,964)
90
91 Total Revenue Requirements 191,387,761 39,179,669 10,627,634 19,399,252 11,591,513 27,762,213 113,501 16,359,337 66,354,642
92 Operating Revenues 190,649,101 40,457,992 10,804,861 19,183,909 11,162,174 27,596,088 139,283 16,477,277 64,827,515
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return 738,660 (1,278,323) (177,226) 215,343 429,339 166,124 (25,782) (117,940) 1,527,127
96
97 Existing Revenues 190,649,101 40,457,992 10,804,861 19,183,909 11,162,174 27,596,088 139,283 16,477,277 64,827,515
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR 0.39% -3.16% -1.64% 1.12% 3.85% 0.60% -18.51% -0.72% 2.36%

Rocky Mountain Power
Exhibit No.55 Page 118 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Production-Total-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 40,457,992 40,457,992 - - - - - - -
108
109 442 Commercial&Industrial Sales A 122,551,657 - 10,804,861 19,183,909 - 27,596,088 139,283 - 64,827,515
110 Interruptible Demand F10 - - - - - - - - -
ill Interruptible Energy F30
112 122,551,657 - 10,804,861 19,183,909 - 27,596,088 139,283 - 64,827,515
113
114 444 Public Street&Highway Lighting A 27,639,452 - - - 11,162,174 - - 16,477,277 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 190,649,101 40,457,992 10,804,861 19,183,909 11,162,174 27,596,088 139,283 16,477,277 64,827,515
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand 1710 14,180,630 3,084,905 831,027 1,492,047 851,445 1,867,994 5,412 1,296,937 4,750,864
127 Energy F30 - - - - - - - - -
128 14,180,630 3,084,905 831,027 1,492,047 851,445 1,867,994 5,412 1,296,937 4,750,864
129
130 449 Provision for Rate Refund I'll - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140P - - - - - - - - -
134
135 AGA Revenue A - - - - - - - - - -
136
137 Total Sales from Electricity 204,829,731 43,542,897 11,635,888 20,675,956 12,013,620 29,464,082 144,695 17,774,214 69,578,379
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A - - - - - - - - - -
152 Demand F10 - - - - - - - - -
153 Customer F40 82,137 55,888 9,209 1,184 15 5,140 561 10,137 1
154 82,137 55,888 9,209 1,184 15 5,140 561 10,137 1
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F10 - - - - - - - - -
160 Demand 1710 1,728,528 376,030 101,297 181,871 103,786 227,696 660 158,088 579,100
161 1,728,528 376,030 101,297 181,871 103,786 227,696 660 158,088 579,100
162
163 Total Other Electric Operating Revenues 1,810,665 431,918 110,506 183,055 103,801 232,837 1,221 168,225 579,101
164
165 Total Electric Operating Revenues 206,640,395 43,974,815 11,746,394 20,859,011 12,117,421 29,696,919 145,916 17,942,439 70,157,480

Rocky Mountain Power
Exhibit No.55 Page 119 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 (5) (1) (0) (1) (0) (1) (0) (0) (2)
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation Flo - - - - - - - - -
178 421 System Generation Flo - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead Flo - - - - - - - - -
181 421 System Generation Flo (31,039) (6,752) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,399)
182
183 Total Miscellaneous Revenues (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense (31,044) (6,753) (1,819) (3,266) (1,864) (4,089) (12) (2,839) (10,401)
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering Flo 996,767 216,840 58,413 104,877 59,849 131,303 380 91,163 333,942
198 Cholla Flo - - - - - - - - -
199 Total500 996,767 216,840 58,413 104,877 59,849 131,303 380 91,163 333,942
200
201 501 Fuel Related F30 1,287,714 235,293 65,344 124,400 79,942 209,411 1,088 98,647 473,589
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 44,442,529 8,120,610 2,255,211 4,293,385 2,759,031 7,227,331 37,556 3,404,565 16,344,839
205 System Energy F30 - - - - - - - - -
206 Total501 45,730,242 8,355,903 2,320,556 4,417,785 2,838,973 7,436,741 38,644 3,503,212 16,818,428
207
208 502 Steam Expenses Flo 4,004,446 871,142 234,672 421,337 240,438 527,500 1,528 366,240 1,341,589
209 Cholla Flo - - - - - - - - -
210 Total502 4,004,446 871,142 234,672 421,337 240,438 527,500 1,528 366,240 1,341,589
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 327,405 59,824 16,614 31,629 20,326 53,243 277 25,081 120,411
214 Total503 327,405 59,824 16,614 31,629 20,326 53,243 277 25,081 120,411
215
216 505 Electric Expenses Flo 40,379 8,784 2,366 4,249 2,424 5,319 15 3,693 13,528
217 Cholla Flo - - - - - - - - -
218 Total505 40,379 8,784 2,366 4,249 2,424 5,319 15 3,693 13,528
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 1,550,064 283,230 78,657 149,744 96,229 252,074 1,310 118,744 570,074
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 1,550,064 283,230 78,657 149,744 96,229 252,074 1,310 118,744 570,074
225
226 507 Rents Flo 20,211 4,397 1,184 2,127 1,214 2,662 8 1,848 6,771
227 Cholla Flo - - - - - - - - -
228 Total 507 20,211 4,397 1,184 2,127 1,214 2,662 8 1,848 6,771
229

Rocky Mountain Power
Exhibit No.55 Page 120 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 147,362 32,058 8,636 15,505 8,848 19,412 56 13,477 49,370
234 Cholla F10 - - - - - - - - -
235 Total510 147,362 32,058 8,636 15,505 8,848 19,412 56 13,477 49,370
236
237 511 Maintenance of Structures F10 1,334,100 290,225 78,182 140,370 80,103 175,739 509 122,015 446,957
238 Cholla F10 - - - - - - - - -
239 Total511 1,334,100 290,225 78,182 140,370 80,103 175,739 509 122,015 446,957
240
241 512 Maintenance of Boiler Plant F10 4,856,395 1,056,478 284,599 510,976 291,592 639,726 1,853 444,158 1,627,013
242 Cholla F10 (6) (1) (0) (1) (0) (1) (0) (1) (2)
243 Total 512 4,856,389 1,056,476 284,599 510,976 291,591 639,725 1,853 444,157 1,627,011
244
245 513 Maintenance of Electric Plant F10 2,038,955 443,562 119,489 214,533 122,425 268,589 778 186,479 683,101
246 Cholla F10 - - - - - - - - -
247 Total513 2,038,955 443,562 119,489 214,533 122,425 268,589 778 186,479 683,101
248
249 514 Maintof Misc.Steam Plant F10 766,067 166,653 44,894 80,603 45,997 100,913 292 70,063 256,651
250 Cholla F10 - - - - - - - - -
251 Total514 766,067 166,653 44,894 80,603 45,997 100,913 292 70,063 256,651
252
253 Total Steam Power Generation 61,812,387 11,789,093 3,248,263 6,093,735 3,808,417 9,613,220 45,652 4,946,173 22,267,833
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering F10 - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water F10 - - - - - - - - -
261
262 520 Steam Expenses F10 - - - - - - - - -
263
264 523 Electric Expenses F10 - - - - - - - - -
265
266 524 Misc.Nuclear Expenses F10 - - - - - - - - -
267
268 528 Maint Supervision&Eng F10 - - - - - - - - -
269
270 529 Maintenance of Structures F10 - - - - - - - - -
271
272 530 Maintenance of Reactor Plant F10 - - - - - - - - -
273
274 531 Maintenance of Electric Plant F10 - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear F10 - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering F10 641,699 139,598 37,605 67,518 38,529 84,530 245 58,689 214,985
282
283 536 Water For Power F10 17,969 3,909 1,053 1,891 1,079 2,367 7 1,643 6,020
284
285 537 Hydraulic Expenses F10 284,924 61,983 16,697 29,979 17,108 37,533 109 26,059 95,457
286
287 538 Electric Expenses F10 - - - - - - - - -
288
289 539 Misc.Hydro Expenses F10 1,576,370 342,929 92,380 165,861 94,650 207,653 602 144,172 528,123
290
291 540 Rents(Hydra Generation) F10 118,728 25,828 6,958 12,492 7,129 15,640 45 10,859 39,777
292
293 541 Maint Supervision&Engineering F10 1,527 332 90 161 92 201 1 140 512

Rocky Mountain Power
Exhibit No.55 Page 121 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 38,347 8,342 2,247 4,035 2,302 5,051 15 3,507 12,847
299
300 543 Maint of Dams&Waterways F10 75,375 16,397 4,417 7,931 4,526 9,929 29 6,894 25,252
301
302 544 Maintenance of Electric Plant F10 62,032 13,495 3,635 6,527 3,725 8,171 24 5,673 20,782
303
304 545 Maint ofMisc.Hydro Plant F10 265,118 57,675 15,537 27,895 15,918 34,924 101 24,247 88,821
305
306 Total Hydraulic Power Generation 3,082,089 670,489 180,620 324,289 185,057 405,999 1,176 281,883 1,032,577
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F10 31,246 6,797 1,831 3,288 1,876 4,116 12 2,858 10,468
310
311 547 Fuel F30 27,175,988 4,965,640 1,379,030 2,625,345 1,687,109 4,419,412 22,965 2,081,844 9,994,642
312 Simple Cycle Combustion Turbine F30 34,412 6,288 1,746 3,324 2,136 5,596 29 2,636 12,656
313 Total547 27,210,400 4,971,928 1,380,777 2,628,669 1,689,245 4,425,008 22,994 2,084,481 10,007,298
314
315 548 Generation Expense Flo 1,590,704 346,047 93,220 167,369 95,510 209,541 607 145,483 532,925
316 Simple Cycle Combustion Turbine F10 50,188 10,918 2,941 5,281 3,013 6,611 19 4,590 16,814
317 Total548 1,640,891 356,965 96,161 172,650 98,524 216,152 626 150,073 549,739
318
319 549 Miscellaneous Other Flo 213,259 46,393 12,498 22,439 12,805 28,092 81 19,504 71,447
320 Wind Generation F10 334,579 72,786 19,607 35,203 20,089 44,074 128 30,600 112,092
321
322 550 Maint Supervision&Engineering
323 System Generation F10 2,060 448 121 217 124 271 1 188 690
324 Wind Generation F10 585,205 127,308 34,295 61,574 35,137 77,088 223 53,522 196,058
325 Total550 587,265 127,756 34,415 61,790 35,261 77,360 224 53,710 196,749
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - -
328
329 552 Maintenance of Structures F10 255,453 55,572 14,970 26,878 15,338 33,650 97 23,363 85,583
330
331 553 Maint of Generation&Elect Plant F10 633,791 137,877 37,142 66,686 38,055 83,488 242 57,965 212,336
332 Simple Cycle Combustion Turbine F10 959,579 208,750 56,234 100,964 57,616 126,404 366 87,761 321,483
333 Wind Generation F10 17,985 3,912 1,054 1,892 1,080 2,369 7 1,645 6,025
334 Total 553 1,611,354 350,540 94,430 169,542 96,750 212,261 615 147,372 539,844
335
336 554 Maintenance of Misc.Other F10 117,762 25,618 6,901 12,391 7,071 15,513 45 10,770 39,453
337 Simple Cycle Combustion Turbine F10 126,032 27,417 7,386 13,261 7,567 16,602 48 11,527 42,224
338 Wind Generation F10 6,219 1,353 364 654 373 819 2 569 2,084
339 Total 554 250,013 54,389 14,651 26,306 15,011 32,934 95 22,866 83,761
340
341 Total Other Power Generation 32,134,461 6,043,126 1,669,341 3,146,765 1,984,900 5,073,648 24,873 2,534,827 11,656,981
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F10 - - - - - - - - -
345 Demand F10 62,828,613 13,667,961 3,681,943 6,610,653 3,772,408 8,276,321 23,979 5,746,199 21,049,149
346 Energy F30 4,005,273 731,850 203,245 386,931 248,651 651,345 3,385 306,828 1,473,038
347 Seasonal Contracts F10 - - - - - - - - -
348 Demand F10 - - - - - - - - -
349 Total 555 66,833,886 14,399,811 3,885,188 6,997,584 4,021,059 8,927,666 27,364 6,053,028 22,522,187
350
351
352 556 System Control&Load Dispatch F10 189,458 41,215 11,103 19,934 11,376 24,957 72 17,328 63,473
353
354 557 Other Expenses F10 4,678,432 1,017,763 274,170 492,252 280,906 616,283 1,786 427,882 1,567,391
355
356

Rocky Mountain Power
Exhibit No.55 Page 122 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 836,000 181,866 48,992 87,962 50,196 110,125 319 76,459 280,081
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply 104,672,237 21,683,782 5,888,794 10,744,497 6,348,436 14,752,679 54,414 9,109,523 36,090,113
374
375 TOTAL PRODUCTION EXPENSE 169,566,713 34,143,363 9,317,677 17,162,521 10,341,911 24,771,898 101,243 14,337,579 59,390,523
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transco of Electricity by Others F10 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 - - - - - - - - -
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 123 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 124 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 - - - - - - - - -
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE - - - - - - - - -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 125 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Production-Total-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102P - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102P 2,069,577 450,223 121,283 217,755 124,263 272,622 790 189,280 693,360
496 Administrative&General Salaries 2,069,577 450,223 121,283 217,755 124,263 272,622 790 189,280 693,360
497
498 921 Office Supplies&expenses F102P 827 180 48 87 50 109 0 76 277
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102P 415,379 90,363 24,342 43,705 24,941 54,717 159 37,990 139,162
501 Office Supplies&expenses 416,206 90,543 24,391 43,792 24,990 54,826 159 38,065 139,439
502
503 922 A&G Expenses Transferred F102P (1,247,095) (271,297) (73,083) (131,216) (74,879) (164,278) (476) (114,057) (417,808)
504
505 923 Outside Services F102P 418 91 24 44 25 55 0 38 140
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102P 899,386 195,656 52,707 94,631 54,002 118,475 343 82,256 301,317
508 Outside Services 899,803 195,746 52,731 94,675 54,027 118,530 343 82,295 301,457
509
510 924 Property Insurance F102P (68,546) (14,912) (4,017) (7,212) (4,116) (9,029) (26) (6,269) (22,965)
511 System Generation F105P - - - - - - - - -
512 System Overheads F102P 112,822 24,544 6,612 11,871 6,774 14,862 43 10,318 37,798
513
514 925 Injuries&Damages F102P 1,067,922 232,320 62,583 112,364 64,121 140,676 408 97,670 357,781
515
516 926 Employee Pensions&Benefits F138P 2,743,568 589,703 159,169 286,904 165,150 367,743 1,142 247,876 925,881
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 170,968 43,126 10,434 16,165 8,048 30,648 308 15,082 47,156
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138P (2,997,719) (644,331) (173,914) (313,482) (180,448) (401,809) (1,248) (270,838) (1,011,650)
524
525 930 Misc General Expenses
526 Sims F138P 6,375 1,370 370 667 384 854 3 576 2,151
527 Customer F138P - - - - - - - - -
528 Labor F138P 43,343 9,316 2,515 4,533 2,609 5,810 18 3,916 14,627
529
530 931 Rents F102P (180,993) (39,374) (10,607) (19,044) (10,867) (23,842) (69) (16,553) (60,637)
531
532 935 Maintenance of General Plant F108P 377,069 80,284 21,703 39,243 22,742 51,219 167 33,742 127,969
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 3,413,301 747,262 200,170 357,015 202,798 458,832 1,562 311,103 1,134,559
535
536
537 TOTAL O&M EXPENSE 172,980,014 34,890,625 9,517,847 17,519,535 10,544,709 25,230,730 102,804 14,648,682 60,525,082
538

Rocky Mountain Power
Exhibit No.55 Page 126 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Production-Total-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation Flo 19,367,992 4,213,382 1,135,022 2,037,847 1,162,909 2,551,317 7,392 1,771,364 6,488,759
543
544 403NP Nuclear Depreciation Flo - - - - - - - - -
545
546 403HP Hydro Depreciation Flo 1,806,678 393,031 105,877 190,094 108,478 237,991 690 165,236 605,282
547
548 403OP Other Production Depreciation Flo 3,900,376 848,502 228,574 410,387 234,190 513,791 1,489 356,722 1,306,723
549 Simple Cycle Combustion Turbine Flo 232,386 50,554 13,619 24,451 13,953 30,612 89 21,254 77,855
550 System Generation Flo 9,058,913 1,970,708 530,879 953,154 543,923 1,193,317 3,457 828,513 3,034,961
551 Wind Generation Flo - - - - - - - - -
552 Total4030P 13,191,675 2,869,764 773,071 1,387,992 792,066 1,737,720 5,035 1,206,488 4,419,539
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cost Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense - - - - - - - - -
571
572 403GP General Depreciation
573 Situs F107P - - - - - - - - -
574 System Generation F105P 221 48 13 23 13 29 0 20 74
575 System Generation F105P 1,166 254 68 123 70 154 0 107 391
576 Energy F30 6,383 1,166 324 617 396 1,038 5 489 2,348
577 Customer-System F42 - - - - - - - - -
578 System Generation F105P 241,128 52,456 14,131 25,371 14,478 31,763 92 22,053 80,784
579 System Overheads F102P 522,661 113,701 30,629 54,993 31,382 68,849 199 47,802 175,104
580 Simple Cycle Combustion Turbine Flo 192 42 11 20 12 25 0 18 64
581 Cholla Flo - - - - - - - - -
582 Total General Expense 771,751 167,667 45,177 81,147 46,351 101,859 298 70,488 258,765
583
584 403GVO General Vehicles F1o5P - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation Flo
589
590
591 TOTAL DEPRECIATION EXPENSE 35,138,096 7,643,845 2,059,146 3,697,078 2,109,804 4,628,887 13,414 3,213,576 11,772,345
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102P 5,910 1,286 346 622 355 778 2 540 1,980
598 System Generation Flo - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation Flo
601 Total Amort.Cap.Lease General 5,910 1,286 346 622 355 778 2 540 1,980
602

Rocky Mountain Power
Exhibit No.55 Page 127 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam FI0 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107P - - - - - - - - -
610 Energy F30 107 20 5 10 7 17 0 8 40
611 System Overheads F102P 788,950 171,631 46,235 83,011 47,371 103,927 301 72,156 264,318
612 Customer-System F42 - - - - - - - - -
613 System Generation F105P 508,995 110,729 29,829 53,555 30,562 67,049 194 46,552 170,526
614 System Generation F105P 113,065 24,597 6,626 11,896 6,789 14,894 43 10,341 37,880
615 System Generation F105P 13,594 2,957 797 1,430 816 1,791 5 1,243 4,554
System Generation F105P 4,258 926 250 448 256 561 2 389 1,426
617 System Generation F105P - - - - - - - - -
618 System Generation F10 675 147 40 71 41 89 0 62 226
619 Total Amort.Intangible Plant 1,429,646 311,006 83,781 150,422 85,840 188,328 546 130,751 478,970
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 16,992 5,310 1,169 1,448 699 2,779 28 1,690 3,867
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj F10 4,079 887 239 429 245 537 2 373 1,367
628
629 407 Amort of Prop Losses,Unrec Plant, 17110 3,345,293 1,045,469 230,110 285,118 137,695 547,171 5,608 332,812 761,310
630
631
632 TOTAL AMORTIZATION EXPENSE 4,801,919 1,363,958 315,645 438,040 224,835 739,594 6,186 466,168 1,247,494
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101P 4,171,542 904,867 243,521 436,869 250,389 554,253 1,710 379,371 1,400,561
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101P (36,423) (7,901) (2,126) (3,814) (2,186) (4,839) (15) (3,312) (12,229)
639
640 41141 Deferred I T C-Idaho F101P
641
642 TOTAL DEFERRED ITC (36,423) (7,901) (2,126) (3,814) (2,186) (4,839) (15) (3,312) (12,229)
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101P 13,480,227 2,924,053 786,931 1,411,730 809,127 1,791,055 5,526 1,225,928 4,525,876
646
647 41020 Deferred Income Tax-State-DR F101P - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101P (12,920,961) (2,802,741) (754,283) (1,353,160) (775,558) (1,716,748) (5,297) (1,175,067) (4,338,107)
650
651 41111 Deferred Income Tax-State-CR F101P
652
653 TOTAL DEFERRED INCOME TAXES 559,266 121,313 32,648 58,570 33,569 74,307 229 50,861 187,769
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101P (1,674,099) (363,136) (97,728) (175,322) (100,485) (222,430) (686) (152,247) (562,065)
658
659 40910 Federal Income Tax F101P (18,674,897) (4,050,852) (1,090,179) (1,955,747) (1,120,928) (2,481,247) (7,656) (1,698,346) (6,269,945)
660
661
662 TOTAL OPERATING EXPENSES 198,908,473 40,859,102 11,074,683 20,187,264 12,038,328 28,737,596 116,661 17,054,161 68,840,678
663

Rocky Mountain Power
Exhibit No.55 Page 128 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Production-Total-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 4,965,114 1,080,129 290,970 522,416 298,119 654,047 1,895 454,101 1,663,437
668 Total310 4,965,114 1,080,129 290,970 522,416 298,119 654,047 1,895 454,101 1,663,437
669
670 311 Structures and Improvements F10 56,723,266 12,339,782 3,324,151 5,968,265 3,405,826 7,472,072 21,649 5,187,815 19,003,705
671 Total311 56,723,266 12,339,782 3,324,151 5,968,265 3,405,826 7,472,072 21,649 5,187,815 19,003,705
672
673 312 Boiler Plant Equipment F10 243,230,203 52,913,169 14,254,011 25,592,010 14,604,230 32,040,358 92,830 22,245,426 81,488,169
674 Total312 243,230,203 52,913,169 14,254,011 25,592,010 14,604,230 32,040,358 92,830 22,245,426 81,488,169
675
676 314 Turbogenerator Units F10 53,850,583 11,714,849 3,155,804 5,666,010 3,233,342 7,093,658 20,552 4,925,084 18,041,285
677 Total314 53,850,583 11,714,849 3,155,804 5,666,010 3,233,342 7,093,658 20,552 4,925,084 18,041,285
678
679 315 Accessory Electric Equipment F10 23,208,811 5,048,928 1,360,105 2,441,967 1,393,523 3,057,263 8,858 2,122,639 7,775,529
680 Total316 23,208,811 5,048,928 1,360,105 2,441,967 1,393,523 3,057,263 8,858 2,122,639 7,775,529
681
682 316 Misc Power Plant Equipment F10 1,854,402 403,413 108,673 195,115 111,344 244,278 708 169,601 621,271
683 Total316 1,854,402 403,413 108,673 195,115 111,344 244,278 708 169,601 621,271
684
685 S00 Unclassified Steam Plant-Acct 300 F10 (1,336,025) (290,644) (78,295) (140,573) (80,219) (175,993) (510) (122,191) (447,602)
686
687
688
689 Total Steam Production Plant 382,496,353 83,209,626 22,415,420 40,245,210 22,966,165 50,385,683 145,982 34,982,474 128,145,794
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units F10 - - - - - - - - -
699
700 324 Land and Land Rights F10 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - -
703
704 N00 Unclassified Nuclear Pit-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 2,082,685 453,075 122,052 219,134 125,050 274,349 795 190,479 697,751
710
711 331 Structures and Improvements F10 15,340,907 3,337,316 899,023 1,614,128 921,112 2,020,835 5,855 1,403,054 5,139,586
712
713 332 Reservoirs,Dams&Waterways F10 32,110,625 6,985,460 1,881,778 3,378,591 1,928,013 4,229,886 12,255 2,936,784 10,757,858
714
715 333 Water Wheel,Turbines,&Generators F10 7,070,935 1,538,237 414,378 743,984 424,559 931,444 2,699 646,696 2,368,939
716
717 334 Accessory Electric Equipment F10 3,959,484 861,360 232,038 416,606 237,739 521,577 1,511 362,128 1,326,526
718
719 335 Misc.Power Plant Equipment F10 145,205 31,588 8,509 15,278 8,718 19,128 55 13,280 48,647
720
721 336 Roads,Railroads&Bridges F10 1,501,748 326,696 88,007 158,010 90,169 197,823 573 137,347 503,123
722
723 H00 Unclassified Hydro Plant-Aect 300 F10
724
725 Total Hydraulic Plant 62,211,589 13,533,732 3,645,784 6,545,732 3,735,360 8,195,041 23,743 5,689,767 20,842,430
726

Rocky Mountain Power
Exhibit No.55 Page 129 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Production-Total-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 3,077,060 669,395 180,325 323,760 184,755 405,337 1,174 281,423 1,030,892
731 Total 340 3,077,060 669,395 180,325 323,760 184,755 405,337 1,174 281,423 1,030,892
732
733 341 Structures and Improvements F10 15,084,486 3,281,533 883,996 1,587,148 905,715 1,987,057 5,757 1,379,602 5,053,678
734 Total341 15,084,486 3,281,533 883,996 1,587,148 905,715 1,987,057 5,757 1,379,602 5,053,678
735
736 342 Fuel Holders,Producers&Access F10 889,967 193,607 52,155 93,640 53,436 117,234 340 81,395 298,161
737 Total 342 889,967 193,607 52,155 93,640 53,436 117,234 340 81,395 298,161
738
739 343 Prime Movers F10 250,038,605 54,394,293 14,653,003 26,308,371 15,013,026 32,937,218 95,429 22,868,111 83,769,153
740 Total 343 250,038,605 54,394,293 14,653,003 26,308,371 15,013,026 32,937,218 95,429 22,868,111 83,769,153
741
742 344 Generators F10 32,388,563 7,045,924 1,898,066 3,407,835 1,944,701 4,266,498 12,361 2,962,204 10,850,974
743 Total 344 32,388,563 7,045,924 1,898,066 3,407,835 1,944,701 4,266,498 12,361 2,962,204 10,850,974
744
745 345 Accessory Electric Plant F10 25,210,362 5,484,352 1,477,402 2,652,565 1,513,702 3,320,924 9,622 2,305,697 8,446,098
746 Total345 25,210,362 5,484,352 1,477,402 2,652,565 1,513,702 3,320,924 9,622 2,305,697 8,446,098
747
748 346 Misc.Power Plant Equipment F10 1,401,572 304,903 82,136 147,470 84,154 184,627 535 128,185 469,561
749
750 000 Unclassified Other Prod-Aect 300 F10
751
752 Total Other Production Plant 328,090,614 71,374,006 19,227,082 34,520,788 19,699,490 43,218,895 125,218 30,006,617 109,918,518
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT 772,798,557 168,117,364 45,289,286 81,311,730 46,401,014 101,799,619 294,943 70,679,858 258,906,743
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F10 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F10 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F10 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 130 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 131 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand FIO - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Acct 300 F10 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acet 300 F10
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 132 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acet 300 F20
869 TOTAL DISTRIBUTION PLANT - - - - - - - - -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107P - - - - - - - - -
874 Customer-System F42 - - - - - - - - -
875 System Generation F105P 11 2 1 1 1 1 0 1 4
876 System Generation F105P 26 6 2 3 2 3 0 2 9
877 System Overheads F102P 183,887 40,004 10,776 19,348 11,041 24,223 70 16,818 61,607
878 Total Land&Land Rights 183,925 40,012 10,779 19,352 11,043 24,228 70 16,821 61,619
879
880 390 Structures and Improvements
881 Situs F107P - - - - - - - - -
882 System Generation F105P 11,334 2,466 664 1,193 681 1,493 4 1,037 3,797
883 System Generation F105P 45,857 9,976 2,687 4,825 2,753 6,041 18 4,194 15,363
884 Customer-System F42 - - - - - - - - -
885 System Generation F102P 220,882 48,052 12,944 23,241 13,262 29,097 84 20,202 74,001
886 Energy F102P 55,528 12,080 3,254 5,842 3,334 7,315 21 5,078 18,603
887 System Overheads F102P 2,828,220 615,261 165,742 297,577 169,814 372,557 1,079 258,664 947,524
888
889 Total Structures and Improvements 3,161,821 687,834 185,292 332,678 189,845 416,502 1,207 289,175 1,059,289
890
891 391 ODice Furniture&Equipment
892 Situs F107P - - - - - - - - -
893 System Generation F105P - - - - - - - - -
894 System Generation F105P - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105P 81,773 17,789 4,792 8,604 4,910 10,772 31 7,479 27,396
897 Energy F30 1,569 287 80 152 97 255 1 120 577
898 System Overheads F102P 1,772,807 385,663 103,892 186,530 106,444 233,529 677 162,138 593,934
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 451 98 26 47 27 59 0 41 151
901 Total Office Furniture&Equipment 1,856,599 403,837 108,790 195,333 111,479 244,616 709 169,778 622,058
902
903 392 Transportation Equipment
904 Situs F107P - - - - - - - - -
905 System Overheads F102P 157,759 34,319 9,245 16,599 9,472 20,781 60 14,428 52,853
906 System Generation F105P 520,730 113,281 30,516 54,790 31,266 68,595 199 47,625 174,457
907 Customer-System F42 - - - - - - - - -
908 System Generation F105P 22,573 4,911 1,323 2,375 1,355 2,973 9 2,064 7,562
909 Energy F30 15,177 2,773 770 1,466 942 2,468 13 1,163 5,582
910 System Generation F105P 2,387 519 140 251 143 314 1 218 800
911 Cholla F10 - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 1,510 328 88 159 91 199 1 138 506
913 Total Transportation Equipment 720,135 156,132 42,083 75,640 43,270 95,331 282 65,637 241,760
914

Rocky Mountain Power
Exhibit No.55 Page 133 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107P - - - - - - - - -
920 System Generation F105P - - - - - - - - -
921 System Generation F105P - - - - - - - - -
922 System Overheads F102P 5,869 1,277 344 618 352 773 2 537 1,966
923 System Generation F105P 155,330 33,791 9,103 16,343 9,326 20,461 59 14,206 52,039
924 Simple Cycle Combustion Turbine F10 1,825 397 107 192 110 240 1 167 611
925 Total Stores Equipment 163,024 35,465 9,554 17,153 9,788 21,475 62 14,910 54,617
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107P - - - - - - - - -
929 System Generation F105P 729 159 43 77 44 96 0 67 244
930 System Generation F105P 489,205 106,423 28,669 51,473 29,373 64,442 187 44,742 163,896
931 System Overheads F102P 43,543 9,472 2,552 4,581 2,614 5,736 17 3,982 14,588
932 Energy F30 7,417 1,355 376 717 460 1,206 6 568 2,728
933 System Generation F105P - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 1,922 418 113 202 115 253 1 176 644
936 Total Tools,Shop&Garage Equipment 542,816 117,828 31,752 57,050 32,607 71,733 211 49,535 182,100
937
938 395 Laboratory Equipment
939 Sims F107P - - - - - - - - -
940 System Generation F105P - - - - - - - - -
941 System Generation F105P - - - - - - - - -
942 System Overheads F102P 116,941 25,440 6,853 12,304 7,021 15,404 45 10,695 39,178
943 Energy F30 78,300 14,307 3,973 7,564 4,861 12,733 66 5,998 28,797
944 System Generation F105P 157,792 34,327 9,247 16,602 9,474 20,786 60 14,431 52,864
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 300 65 18 32 18 39 0 27 100
947 Total Laboratory Equipment 353,333 74,139 20,091 36,502 21,375 48,963 171 31,152 120,940
948
949 396 Power Operated Equipment
950 Sims F107P - - - - - - - - -
951 System Generation F105P 8,858 1,927 519 932 532 1,167 3 810 2,968
952 System Generation F105P 1,028,562 223,757 60,277 108,222 61,758 135,491 393 94,071 344,594
953 System Overheads F102P 125,179 27,232 7,336 13,171 7,516 16,490 48 11,449 41,938
954 System Generation F105P 25,006 5,440 1,465 2,631 1,501 3,294 10 2,287 8,378
955 Energy F30 4,414 806 224 426 274 718 4 338 1,623
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment 1,192,019 259,162 69,821 125,383 71,581 157,159 457 108,954 399,501
959
960 397 Communication Equipment
961 Sims F107P - - - - - - - - -
962 System Generation F105P - - - - - - - - -
963 System Generation F105P - - - - - - - - -
964 System Overheads F102P 2,835,611 616,869 166,175 298,355 170,258 373,531 1,082 259,340 950,000
965 Customer-System F42 - - - - - - - - -
966 System Generation F105P 4,319,402 939,658 253,130 454,476 259,349 568,988 1,649 395,045 1,447,107
967 Energy F30 16,502 3,015 837 1,594 1,024 2,684 14 1,264 6,069
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 356 77 21 37 21 47 0 33 119
970 Total Communication Equipment 7,171,870 1,559,620 420,163 754,462 430,653 945,250 2,745 655,682 2,403,295
971

Rocky Mountain Power
Exhibit No.55 Page 134 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Production-Total-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107P - - - - - - - - -
977 System Generation F105P - - - - - - - - -
978 System Generation F105P - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102P 39,476 8,588 2,313 4,154 2,370 5,200 15 3,610 13,225
981 System Energy F30 234 43 12 23 15 38 0 18 86
982 Simple Cycle Combustion Turbine F105P 66,669 14,503 3,907 7,015 4,003 8,782 25 6,097 22,336
983 Total Misc.Equipment 106,379 23,134 6,232 11,191 6,388 14,020 41 9,726 35,647
984
985 399 Coal Mine F30 2,679,838 489,664 135,987 258,887 166,367 435,801 2,265 205,292 985,577
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107P - - - - - - - - -
991 System Generation F105P 411,569 89,534 24,119 43,304 24,712 54,215 157 37,641 137,886
992 System Overheads F102P - - - - - - - - -
993
994 Remove Capital Lease (411,569) (89,534) (24,119) (43,304) (24,712) (54,215) (157) (37,641) (137,886)
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct 300 F102P 2,959,365 643,791 173,428 311,376 177,689 389,833 1,129 270,659 991,461
### GVO Unclassified Gen Veh-Acct 300 F102P
### TOTAL GENERAL PLANT 21,091,125 4,490,617 1,213,971 2,195,007 1,272,084 2,864,911 9,349 1,887,321 7,157,864
### INTANGIBLE PLANT
### 301 Organization
### Situs F107P - - - - - - - - -
### System Overheads F102P - - - - - - - - -
### System Generation F105P - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107P - - - - - - - - -
### System Generation F105P 549,978 119,644 32,230 57,867 33,022 72,448 210 50,300 184,256
### System Generation F105P 4,336,394 943,355 254,126 456,263 260,369 571,227 1,655 396,599 1,452,800
### System Generation F105P 420,172 91,406 24,623 44,209 25,228 55,349 160 38,428 140,768
### System Generation F105P 25,855 5,625 1,515 2,720 1,552 3,406 10 2,365 8,662
### Total Franchise&Consent 5,332,400 1,160,029 312,494 561,060 320,172 702,429 2,035 487,692 1,786,487
### 303 Miscellaneous Intangible Plant
### Situs F107P - - - - - - - - -
### System Generation F105P 8,078,791 1,757,489 473,441 850,028 485,073 1,064,207 3,083 738,873 2,706,596
### System Overheads F102P 12,908,394 2,808,138 756,470 1,358,186 775,057 1,700,404 4,927 1,180,580 4,324,633
### Energy F30 537 98 27 52 33 87 0 41 198
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105P - - - - - - - - -
### Total Miscellaneous Intangible Plant 20,987,723 4,565,726 1,229,939 2,208,266 1,260,163 2,764,698 8,010 1,919,494 7,031,427
### I00 Unclass Intangible Plant-Acct 300 F102P - - - - - - - - -
### TOTAL INTANGIBLE PLANT 26,320,123 5,725,755 1,542,433 2,769,326 1,580,336 3,467,128 10,045 2,407,186 8,817,914
### TOTAL ELECTRIC PLANT IN SERVICE 820,209,805 178,333,736 48,044,690 86,276,063 49,253,435 108,131,658 314,337 74,973,366 274,882,520

Rocky Mountain Power
Exhibit No.55 Page 135 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Production-Total-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 6,250 1,588 387 605 284 1,218 6 584 1,578
### Total Plant Held For Future Use 6,250 1,588 387 605 284 1,218 6 584 1,578
### 114 Electric Plant Acquisition Adjust F10 7,833,786 1,704,190 459,083 824,249 470,363 1,031,933 2,990 716,465 2,624,513
### 115 Accum Provision for Asset Acq Adj FI0 (7,694,213) (1,673,827) (450,904) (809,564) (461,982) (1,013,547) (2,937) (703,700) (2,577,753)
### 128 Pensions F102P - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 8,533,209 1,559,202 433,013 824,353 529,749 1,387,687 7,211 653,695 3,138,299
### Cholla F30 - - - - - - - - -
### Total Fuel Stock 8,533,209 1,559,202 433,013 824,353 529,749 1,387,687 7,211 653,695 3,138,299
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 (64,973) (11,872) (3,297) (6,277) (4,034) (10,566) (55) (4,977) (23,895)
### 25317 DG&T Working Capital Deposit F30 (238,427) (43,566) (12,099) (23,033) (14,802) (38,773) (201) (18,265) (87,687)
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102P 15,355,859 3,340,569 899,899 1,615,701 922,009 2,022,805 5,861 1,404,421 5,144,595
### 163 Stores Expense Undistributed F102P - - - - - - - - -
### 25318 Provo Working Capital Deposit F102P - - - - - - - - -
### 165 Prepayments F102P - - - - - - - - -
### General Plant F42 561,184 365,881 60,291 9,297 979 46,916 3,499 74,263 58
### System Generation F102P 143,802 31,283 8,427 15,130 8,634 18,943 55 13,152 48,177
### System Energy F102P 4,253 925 249 448 255 560 2 389 1,425
### System Overheads F102P 2,470,184 537,373 144,760 259,906 148,317 325,394 943 225,919 827,573
### Total Prepayments 3,179,423 935,462 213,727 284,781 158,186 391,813 4,499 313,723 877,233
### 182 Misc Regulatory Assets F102P 1,600,069 348,085 93,769 168,355 96,073 210,775 611 146,340 536,063
### System Generation F102P 149,932 32,617 8,786 15,775 9,002 19,750 57 13,713 50,231
### Simple Cycle Combustion Turbine F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### Energy F30 4,712,546 861,084 239,136 455,257 292,559 766,363 3,982 361,009 1,733,155
### System Generation F102P - - - - - - - - -
### System Overheads F102P 2,140,493 465,650 125,439 225,217 128,521 281,964 817 195,766 717,118
### Total Mist Regulatory Assets 8,603,040 1,707,436 467,130 864,604 526,155 1,278,852 5,467 716,827 3,036,568
### 186 Misc Deferred Debits F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### System Generation F102P 7,882,111 1,714,703 461,915 829,334 473,264 1,038,299 3,008 720,885 2,640,703
### System Overheads F102P 919 200 54 97 55 121 0 84 308
### System Energy F102P 18,088 3,935 1,060 1,903 1,086 2,383 7 1,654 6,060
### System Net Steam Plant F102P - - - - - - - - -
### Excise Tax F102P - - - - - - - - -
### Total Mist Deferred Debits 7,901,118 1,718,837 463,029 831,334 474,405 1,040,803 3,016 722,623 2,647,071

Rocky Mountain Power
Exhibit No.55 Page 136 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137P (1,919,059) (387,080) (105,592) (194,364) (116,984) (279,913) (1,141) (162,514) (671,472)
### OWC Other Working Capital F137P 1,335,266 269,328 73,470 135,237 81,397 194,761 794 113,076 467,205
### Total Other Working Capital 1,335,266 269,328 73,470 135,237 81,397 194,761 794 113,076 467,205
### 18222 Nuclear Plant F10 - - - - - - - - -
### 1869 Misc Deferred Debits-Trojan F10 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 42,831,279 9,120,266 2,437,847 4,347,627 2,564,746 6,007,072 25,509 3,751,958 14,576,254
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102P (405,229) (88,155) (23,748) (42,637) (24,331) (53,380) (155) (37,062) (135,762)
### 2282 Accum Prov for Injuries&Damages F102P - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102P (20,649) (4,492) (1,210) (2,173) (1,240) (2,720) (8) (1,889) (6,918)
### 25335 Accum Prov for Pensions Obligation F102P (4,712,546) (1,025,184) (276,169) (495,841) (282,955) (620,777) (1,799) (431,002) (1,578,820)
### 22844 Accum Hydro Relicensing Obligation F10 (12,716) (2,766) (745) (1,338) (764) (1,675) (5) (1,163) (4,260)
### 254 Reg Liabilities-Insurance Provision F30 (1,001,367) (182,971) (50,814) (96,737) (62,166) (162,844) (846) (76,711) (368,278)
### 254 Situs F102P (76,645,643) (16,673,767) (4,491,662) (8,064,443) (4,602,022) (10,096,418) (29,252) (7,009,882) (25,678,197)
### 254 SG F102P - - - - - - - - -
### 22842 AccumMiscOperProv-Trojan F30 (383,824) (70,133) (19,477) (37,079) (23,828) (62,418) (324) (29,403) (141,161)
### 252 Customer Advances for Const F50 - - - - - - - - -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits 1`10 (14,133,241) (3,074,596) (828,250) (1,487,061) (848,600) (1,861,751) (5,394) (1,292,602) (4,734,987)
### 190 Accum Deferred Income Taxes F104P 18,519,205 4,025,632 1,084,580 1,947,772 1,112,127 2,442,260 7,109 1,692,412 6,207,312
### Customer System F104P - - - - - - - - -
### System Overhead F138P 1,369,247 294,306 79,437 143,187 82,422 183,531 570 123,709 462,084
### System Generation F104P - - - - - - - - -
### IBT F104P - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104P 61,809 13,436 3,620 6,501 3,712 8,151 24 5,649 20,717
### System Generation F104P 62,793 13,650 3,677 6,604 3,771 8,281 24 5,738 21,047
### Energy F104P 382,228 83,087 22,385 40,201 22,954 50,407 147 34,931 128,116
### System Net Plant F104P - - - - - - - - -
### Division Net Plant Distribution F104P
### Total AccumDeferred Income Taxes 20,395,282 4,430,111 1,193,700 2,144,265 1,224,986 2,692,631 7,874 1,862,438 6,839,277
### 281 Accum Deferred Income Taxes F104P - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 137 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104P (13,063,913) (2,839,782) (765,090) (1,374,008) (784,522) (1,722,832) (5,015) (1,193,870) (4,378,794)
### DITBAL F104P (9,630) (2,093) (564) (1,013) (578) (1,270) (4) (880) (3,228)
### System Net Plant F104P (10,113) (2,198) (592) (1,064) (607) (1,334) (4) (924) (3,390)
### Labor F138P (3,351,103) (720,287) (194,416) (350,436) (201,720) (449,175) (1,395) (302,765) (1,130,907)
### GPS F104P - - - - - - - - -
### CIAC F104P - - - - - - - - -
### SNPD F104P (137,110,639) (29,804,570) (8,029,906) (14,420,722) (8,233,855) (18,081,761) (52,635) (12,530,112) (45,957,077)
### SCHMDEXP F104P - - - - - - - - -
### TAXDEPR F104P - - - - - - - - -
### DGP F104P - - - - - - - - -
### IBT F104P - - - - - - - - -
### SSGCT F104P - - - - - - - - -
### SSGCH F104P - - - - - - - - -
### SE F104P (74,042) (16,095) (4,336) (7,787) (4,446) (9,764) (28) (6,766) (24,818)
### SG F104P - - - - - - - - -
### Total Accum Deferred Income Taxes (153,619,440) (33,385,026) (8,994,905) (16,155,030) (9,225,730) (20,266,136) (59,081) (14,035,318) (51,498,214)
### 283 Accum Deferred Income Taxes F104P (407,005) (88,473) (23,836) (42,807) (24,442) (53,675) (156) (37,195) (136,421)
### System Generation F104P (96,040) (20,877) (5,625) (10,101) (5,767) (12,665) (37) (8,777) (32,191)
### Energy F104P 0 0 0 0 0 0 0 0 0
### Labor F138P (791,076) (170,034) (45,895) (82,726) (47,619) (106,034) (329) (71,472) (266,967)
### General Plant F104P (229,280) (49,840) (13,428) (24,115) (13,769) (30,237) (88) (20,953) (76,851)
### System Net Plant F104P (11,893) (2,585) (697) (1,251) (714) (1,568) (5) (1,087) (3,986)
### TROJP F104P - - - - - - - - -
### System Generation F104P - - - - - - - - -
### Simple Cycle Combustion Turbine F104P - - - - - - - - -
### System Generation F104P - - - - - - - - -
### Total Accum Deferred Income Taxes (1,535,294) (331,809) (89,480) (160,999) (92,311) (204,180) (615) (139,484) (516,416)
### 255 Accum Investment Tax Credit F104P (11,552) (2,511) (677) (1,215) (694) (1,523) (4) (1,056) (3,872)
### TOTAL RATE BASE DEDUCTIONS (227,373,673) (49,386,116) (13,307,266) (23,904,447) (13,656,699) (30,020,416) (87,811) (20,762,131) (76,248,788)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F10 (222,214,786) (48,341,400) (13,022,445) (23,380,826) (13,342,405) (29,272,028) (84,810) (20,323,391) (74,447,482)
### 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - -
### 108HP Hydraulic Prod AccumDepr F10 (25,411,257) (5,528,056) (1,489,175) (2,673,702) (1,525,764) (3,347,388) (9,698) (2,324,071) (8,513,403)
### 108OP Other Production-Accum Depr F10 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Wind Generation F10 1,471,829 320,187 86,254 154,862 88,373 193,882 562 134,611 493,099
### System Generation F10 (31,368,554) (6,824,028) (1,838,290) (3,300,513) (1,883,457) (4,132,134) (11,972) (2,868,915) (10,509,246)
### System Generation F10 (2,830,650) (615,790) (165,884) (297,833) (169,960) (372,877) (1,080) (258,887) (948,338)
### Total Other Production-Accum Depr (32,727,376) (7,119,630) (1,917,921) (3,443,484) (1,965,044) (4,311,129) (12,491) (2,993,191) (10,964,485)
### 108EP Experimental Plant-Accum Depr F10 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION (280,353,418) (60,989,086) (16,429,541) (29,498,012) (16,833,213) (36,930,544) (106,998) (25,640,653) (93,925,370)
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 138 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct 300 F102P
### TOTAL DISTRIBUTION PLANT DEPR - - - - - - - - -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107P - - - - - - - - -
### System Generation F105P (16,821) (3,659) (986) (1,770) (1,010) (2,216) (6) (1,538) (5,635)
### System Generation F105P (69,599) (15,141) (4,079) (7,323) (4,179) (9,168) (27) (6,365) (23,317)
### System Generation F105P (3,084,197) (670,947) (180,743) (324,511) (185,184) (406,277) (1,177) (282,075) (1,033,283)
### Customer-System F42 - - - - - - - - -
### System Overheads F102P (2,853,713) (620,807) (167,236) (300,260) (171,345) (375,915) (1,089) (260,996) (956,065)
### Energy F30 (97,065) (17,736) (4,926) (9,377) (6,026) (15,785) (82) (7,436) (35,698)
### Simple Cycle Combustion Turbine F10 (3,328) (724) (195) (350) (200) (438) (1) (304) (1,115)
### Cholla F10 - - - - - - - - -
### Total General Plant Accumulated Depr (6,124,722) (1,329,014) (358,164) (643,590) (367,943) (809,799) (2,383) (558,715) (2,055,113)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (6,124,722) (1,329,014) (358,164) (643,590) (367,943) (809,799) (2,383) (558,715) (2,055,113)
### TOTAL ACCUMDEPR-PLANT IN SERVICE (286,478,141) (62,318,100) (16,787,705) (30,141,603) (17,201,157) (37,740,344) (109,381) (26,199,368) (95,98Q483)

Rocky Mountain Power
Exhibit No.55 Page 139 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Total-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Situs F108P - - - - - - - - -
### Customer-System F108P - - - - - - - - -
### System Generation F108P - - - - - - - - -
### System Overheads F108P (38,217) (8,137) (2,200) (3,977) (2,305) (5,191) (17) (3,420) (12,970)
### Energy F108P - - - - - - - - -
### Total Accum Prov for Amort-General (38,217) (8,137) (2,200) (3,977) (2,305) (5,191) (17) (3,420) (12,970)
### 111CLH Accum Prov for Amort-Hydro F30 (212,306) (38,793) (10,773) (20,510) (13,180) (34,526) (179) (16,264) (78,081)
### 11111, Accum Prov for Amort-Intangible
### Situs F107P - - - - - - - - -
### System Generation F105P - - - - - - - - -
### System Generation F105P (23,183) (5,043) (1,359) (2,439) (1,392) (3,054) (9) (2,120) (7,767)
### Energy F30 (381) (70) (19) (37) (24) (62) (0) (29) (140)
### System Generation F105P (4,564,979) (993,082) (267,521) (480,315) (274,094) (601,338) (1,742) (417,505) (1,529,382)
### Customer-System F42 - - - - - - - - -
### System Generation F105P (1,977,423) (430,176) (115,883) (208,059) (118,730) (260,483) (755) (180,852) (662,486)
### System Generation F10 (275,222) (59,873) (16,129) (28,958) (16,525) (36,255) (105) (25,171) (92,206)
### System Generation F10 - - - - - - - - -
### System Overheads F102P (9,229,201) (2,007,754) (540,859) (971,071) (554,147) (1,215,749) (3,522) (844,087) (3,092,012)
### Total Accum Prov for Amort-Intangible (16,070,390) (3,495,997) (941,769) (1,690,879) (964,913) (2,116,941) (6,134) (1,469,765) (5,383,993)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (16,320,913) (3,542,927) (954,743) (1,715,366) (980,398) (2,156,657) (6,330) (1,489,449) (5,475,044)

Rocky Mountain Power
Exhibit No.55 Page 140 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
TransmissionTotal - Transmission-Total-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 50,147,047 12,958,915 3,251,849 5,118,920 2,466,070 6,603,659 56,963 4,601,004 15,089,666
13
14 Operating Expenses
15 Operation&Maintenance Expenses 18,424,018 3,986,745 1,073,645 1,928,796 1,104,938 2,464,020 7,752 1,671,767 6,186,356
16 Depreciation Expense 11,229,963 2,443,006 658,109 1,181,586 674,279 1,479,307 4,286 1,027,074 3,762,317
17 Amortization Expense 665,484 144,772 38,999 70,020 39,958 87,663 254 60,864 222,954
18 Taxes Other Than Income 2,387,522 513,885 138,825 257,055 146,657 320,133 942 191,788 818,237
19 Income Taxes-Federal 886,128 190,728 51,525 95,406 54,432 118,817 350 71,182 303,689
20 Income Taxes-State 200,684 43,195 11,669 21,607 12,327 26,909 79 16,121 68,777
21 Income Taxes Deferred 2,691,622 579,339 156,507 289,796 165,337 360,908 1,062 216,216 922,457
22 Investment Tax Credit Adj (21,902) (4,714) (1,273) (2,358) (1,345) (2,937) (9) (1,759) (7,506)
23 Mist,Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 36,463,519 7,896,957 2,128,005 3,841,908 2,196,581 4,854,820 14,715 3,253,251 12,277,281
26
27 Operating Revenue For Return 13,683,528 5,061,958 1,123,844 1,277,012 269,489 1,748,839 42,248 1,347,753 2,812,385
28
29
30 Rate Base:
31 Electric Plant In Service 644,451,260 140,196,233 37,766,754 67,807,382 38,694,679 84,892,618 245,958 58,940,430 215,907,205
32 Plant Held For Future Use (20,794) (4,108) (1,181) (2,284) (1,415) (2,020) (2) (1,879) (7,905)
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 1,917,080 567,031 129,205 171,105 94,981 235,919 2,753 189,444 526,643
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 390,107 84,865 22,861 41,046 23,423 51,388 149 35,678 130,695
38 Mise Deferred Debits 938,853 204,242 55,020 98,784 56,371 123,674 358 85,866 314,539
39 Cash Working Capital 1,244,740 269,347 72,536 130,311 74,650 166,471 524 112,946 417,955
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 648,921,247 141,317,611 38,045,196 68,246,343 38,942,689 85,468,050 249,740 59,362,485 217,289,133
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (137,948,914) (30,009,900) (8,084,215) (14,514,604) (8,282,844) (18,171,808) (52,649) (12,616,576) (46,216,318)
47 Accum Provision For Amortization (8,308,844) (1,807,536) (486,923) (874,234) (498,887) (1,094,512) (3,171) (759,913) (2,783,670)
48 Accum Deferred Income Taxes (9,088,687) (1,977,185) (532,624) (956,287) (545,711) (1,197,239) (3,469) (831,236) (3,044,936)
49 Unamortized ITC (6,946) (1,511) (407) (731) (417) (915) (3) (635) (2,327)
50 Customer Advance For Construction (11,448,325) (3,769,901) (912,074) - - (341,707) - (6,424,643) -
51 Customer Service Deposits - - - - - - - - -
52 Mise Rate Base Deductions (912,215) (177,479) (48,727) (90,795) (55,999) (138,767) (627) (74,486) (325,335)
53
54 Total Rate Base Deductions (167,713,932) (37,743,513) (10,064,970) (16,436,650) (9,383,857) (20,944,949) (59,919) (20,707,489) (52,372,586)
55
56 Total Rate Base 481,207,315 103,574,098 27,980,226 51,809,693 29,558,833 64,523,101 189,821 38,654,996 164,916,546
57
58
59 Return On Rate Base 2.84% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 0.61% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 141 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 481,207,315 103,574,098 27,980,226 51,809,693 29,558,833 64,523,101 189,821 38,654,996 164,916,546
74
75
76 Return On Ratebase($$) 3.09% 14,876,148 3,201,912 864,987 1,601,656 913,788 1,994,681 5,868 1,194,989 5,098,266
77 Operating&Maintenance Expense 18,424,018 3,986,745 1,073,645 1,928,796 1,104,938 2,464,020 7,752 1,671,767 6,186,356
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 11,229,963 2,443,006 658,109 1,181,586 674,279 1,479,307 4,286 1,027,074 3,762,317
80 Amortization Expense 665,484 144,772 38,999 70,020 39,958 87,663 254 60,864 222,954
81 Taxes Other Than Income 2,387,522 513,885 138,825 257,055 146,657 320,133 942 191,788 818,237
82 Federal Income Taxes 886,128 190,728 51,525 95,406 54,432 118,817 350 71,182 303,689
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes 200,684 43,195 11,669 21,607 12,327 26,909 79 16,121 68,777
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes 2,691,622 579,339 156,507 289,796 165,337 360,908 1,062 216,216 922,457
87 Investment Tax Credit (21,902) (4,714) (1,273) (2,358) (1,345) (2,937) (9) (1,759) (7,506)
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (9,616,048) (2,055,553) (552,750) (992,410) (577,847) (1,316,220) (4,791) (855,600) (3,260,878)
90
91 Total Revenue Requirements 41,723,619 9,043,317 2,440,242 4,451,154 2,532,523 5,533,282 15,792 3,592,641 14,114,669
92 Operating Revenues 40,530,999 10,903,362 2,699,099 4,126,510 1,888,223 5,287,440 52,172 3,745,405 11,828,788
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return 1,192,620 (1,860,046) (258,857) 324,644 644,299 245,842 (36,380) (152,764) 2,285,882
96
97 Existing Revenues 40,530,999 10,903,362 2,699,099 4,126,510 1,888,223 5,287,440 52,172 3,745,405 11,828,788
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR 2.94% -17.06% -9.59% 7.87% 34.12% 4.65% -69.73% -4.08% 19.32%

Rocky Mountain Power
Exhibit No.55 Page 142 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Transmission-Total-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 10,903,362 10,903,362 - - - - - - -
108
109 442 Commercial&Industrial Sales A 23,994,009 - 2,699,099 4,126,510 - 5,287,440 52,172 - 11,828,788
110 Interruptible Demand F10 - - - - - - - - -
ill Interruptible Energy F30
112 23,994,009 - 2,699,099 4,126,510 - 5,287,440 52,172 - 11,828,788
113
114 444 Public Street&Highway Lighting A 5,633,628 - - - 1,888,223 - - 3,745,405 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 40,530,999 10,903,362 2,699,099 4,126,510 1,888,223 5,287,440 52,172 3,745,405 11,828,788
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand 1710 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fl l - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140T - - - - - - - - -
134
135 AGA Revenue A - - - - - - - - - -
136
137 Total Sales from Electricity 40,530,999 10,903,362 2,699,099 4,126,510 1,888,223 5,287,440 52,172 3,745,405 11,828,788
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A - - - - - - - - - -
152 Demand F10 133,059 28,946 7,798 14,000 7,989 17,528 51 12,169 44,578
153 Customer F40 50,530 34,382 5,666 729 9 3,162 345 6,236 1
154 183,589 63,328 13,463 14,729 7,999 20,690 396 18,406 44,579
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 1,715,757 313,506 87,065 165,751 106,516 279,020 1,450 131,437 631,012
159 Demand F10 - - - - - - - - -
160 Demand 1710 7,716,702 1,678,719 452,222 811,930 463,333 1,016,510 2,945 705,757 2,585,287
161 9,432,459 1,992,225 539,287 977,681 569,848 1,295,530 4,395 837,194 3,216,299
162
163 Total Other Electric Operating Revenues 9,616,048 2,055,553 552,750 992,410 577,847 1,316,220 4,791 855,600 3,260,878
164
165 Total Electric Operating Revenues 50,147,047 12,958,915 3,251,849 5,118,920 2,466,070 6,603,659 56,963 4,601,004 15,089,666

Rocky Mountain Power
Exhibit No.55 Page 143 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation Flo - - - - - - - - -
178 421 System Generation Flo - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead Flo - - - - - - - - -
181 421 System Generation Flo - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering Flo - - - - - - - - -
198 Cholla Flo - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses Flo - - - - - - - - -
209 Cholla Flo - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses Flo - - - - - - - - -
217 Cholla Flo - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents Flo - - - - - - - - -
227 Cholla Flo - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 144 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 - - - - - - - - -
234 Cholla F10 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures Flo - - - - - - - - -
238 Cholla Flo - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant Flo - - - - - - - - -
242 Cholla Flo - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant Flo - - - - - - - - -
246 Cholla Flo - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant Flo - - - - - - - - -
250 Cholla Flo - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses Flo - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses Flo - - - - - - - - -
267
268 528 Maint Supervision&Eng F10 - - - - - - - - -
269
270 529 Maintenance of Structures Flo - - - - - - - - -
271
272 530 Maintenance of Reactor Plant Flo - - - - - - - - -
273
274 531 Maintenance of Electric Plant Flo - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear Flo - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering Flo - - - - - - - - -
282
283 536 Water For Power Flo - - - - - - - - -
284
285 537 Hydraulic Expenses Flo - - - - - - - - -
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo - - - - - - - - -
290
291 540 Rents(Hydra Generation) Flo - - - - - - - - -
292
293 541 Maint Supervision&Engineering Flo - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 145 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F10 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F10 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant F10 - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F10 - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Tota1547 - - - - - - - - -
314
315 548 Generation Expense Flo - - - - - - - - -
316 Simple Cycle Combustion Turbine F10 - - - - - - - - -
317 Total 548 - - - - - - - - -
318
319 549 Miscellaneous Other Flo - - - - - - - - -
320 Wind Generation F10 - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation F10 - - - - - - - - -
324 Wind Generation F10 - - - - - - - - -
325 Tota1550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - -
328
329 552 Maintenance of Structures F10 - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant Flo - - - - - - - - -
332 Simple Cycle Combustion Turbine F10 - - - - - - - - -
333 Wind Generation F10 - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other F10 - - - - - - - - -
337 Simple Cycle Combustion Turbine F10 - - - - - - - - -
338 Wind Generation F10 - - - - - - - - -
339 Total 554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F10 - - - - - - - - -
345 Demand F10 - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts F10 - - - - - - - - -
348 Demand F10 - - - - - - - - -
349 Total 555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch F10 - - - - - - - - -
353
354 557 Other Expenses F10 - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 146 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - -
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 678,767.56 147,661.52 39,777.79 71,418.05 40,755.13 89,413.05 259.06 62,078.94 227,404.02
379
380 561 Load Dispatching F106 1,039,927.01 226,229.44 60,942.80 109,418.25 62,440.16 136,988.06 396.89 95,109.98 348,401.42
381
382 562 Station Expense F106 247,490.69 53,840.01 14,503.69 26,040.29 14,860.04 32,601.59 94.46 22,635.08 82,915.54
383
384 563 Overhead Line Expense F106 105,423.89 22,934.29 6,178.15 11,092.41 6,329.95 13,887.33 40.24 9,641.89 35,319.62
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transco of Electricity by Others F10 9,714,695.16 2,113,369.55 569,309.93 1,022,153.39 583,297.82 1,279,702.53 3,707.67 888,489.70 3,254,664.57
389 Energy F30 842,353.28 153,916.14 42,744.75 81,375.81 52,294.02 136,985.13 711.83 64,529.34 309,796.26
390 10,557,048.44 2,267,285.69 612,054.68 1,103,529.20 635,591.84 1,416,687.66 4,419.50 953,019.04 3,564,460.82
391
392 566 Misc.Transmission Expense F106 193,602.39 42,116.96 11,345.67 20,370.31 11,624.44 25,502.96 73.89 17,706.55 64,861.62
393
394 567 Rents-Transmission F106 98,875.81 21,509.80 5,794.42 10,403.44 5,936.78 13,024.77 37.74 9,043.02 33,125.86
395
396 568 Maint Supervision&Engineering F106 75,689.04 16,465.66 4,435.60 7,963.79 4,544.58 9,970.41 28.89 6,922.39 25,357.71
397
398 569 Maintenance of Structures F106 336,976.76 73,307.13 19,747.84 35,455.76 20,233.04 44,389.45 128.61 30,819.33 112,895.60
399
400 570 Maint of Station Equipment F106 745,920.54 162,270.22 43,713.15 78,483.70 44,787.18 98,259.02 284.68 68,220.64 249,901.94
401
402 571 Maintenance of Overhead Lines F106 1,601,779.77 348,456.90 93,869.04 168,534.84 96,175.39 211,000.10 611.33 146,496.09 536,636.07
403
404 572 Maint of Underground Lines F106 11,216.99 2,440.18 657.35 1,180.22 673.50 1,477.60 4.28 1,025.89 3,757.97
405
406 573 Maint of Misc Transmission Plant F106 12,172.09 2,647.96 713.32 1,280.71 730.85 1,603.41 4.65 1,113.24 4,077.95
407
408
409 TOTAL TRANSMISSION EXPENSE 15,704,890.97 3,387,165.77 913,733.51 1,645,170.98 944,682.89 2,094,805.40 6,384.20 1,423,832.07 5,289,116.14
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 - - - - - - - - -
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 147 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 148 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 - - - - - - - - -
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE - - - - - - - - -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 149 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Transmission-Total-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102T - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102T 1,244,487 270,730 72,931 130,942 74,723 163,934 475 113,819 416,934
496 Administrative&General Salaries 1,244,487 270,730 72,931 130,942 74,723 163,934 475 113,819 416,934
497
498 921 Office Supplies&expenses F102T 497 108 29 52 30 65 0 45 167
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102T 249,777 54,337 14,638 26,281 14,997 32,903 95 22,844 83,682
501 Office Supplies&expenses 250,275 54,446 14,667 26,333 15,027 32,968 96 22,890 83,848
502
503 922 A&G Expenses Transferred F102T (749,908) (163,138) (43,947) (78,903) (45,027) (98,784) (286) (68,585) (251,238)
504
505 923 Outside Services F102T 251 55 15 26 15 33 0 23 84
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102T 540,823 117,652 31,694 56,904 32,473 71,242 206 49,463 181,189
508 Outside Services 541,074 117,707 31,709 56,930 32,488 71,275 207 49,486 181,273
509
510 924 Property Insurance F102T (41,218) (8,967) (2,416) (4,337) (2,475) (5,430) (16) (3,770) (13,809)
511 System Generation F105T - - - - - - - - -
512 System Overheads F102T 67,842 14,759 3,976 7,138 4,073 8,937 26 6,205 22,729
513
514 925 Injuries&Damages F102T 642,168 139,699 37,633 67,567 38,558 84,592 245 58,732 215,142
515
516 926 Employee Pensions&Benefits F138T 634,620 138,057 37,191 66,773 38,104 83,598 242 58,041 212,613
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 231,995 58,520 14,158 21,935 10,921 41,588 418 20,466 63,989
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138T (693,408) (150,846) (40,636) (72,958) (41,634) (91,342) (265) (63,418) (232,309)
524
525 930 Misc General Expenses
526 Situs F138T 3,833 834 225 403 230 505 1 351 1,284
527 Customer F138T - - - - - - - - -
528 Labor F138T 10,026 2,181 588 1,055 602 1,321 4 917 3,359
529
530 931 Rents F102T (108,836) (23,676) (6,378) (11,451) (6,535) (14,337) (42) (9,954) (36,463)
531
532 935 Maintenance of General Plant F108T 686,178 149,274 40,212 72,198 41,200 90,389 262 62,757 229,887
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 2,719,127 599,580 159,911 283,625 160,255 369,214 1,367 247,935 897,240
535
536
537 TOTAL O&M EXPENSE 18,424,018 3,986,745 1,073,645 1,928,796 1,104,938 2,464,020 7,752 1,671,767 6,186,356
538

Rocky Mountain Power
Exhibit No.55 Page 150 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Transmission-Total-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F10 - - - - - - - - -
543
544 403NP Nuclear Depreciation F10 - - - - - - - - -
545
546 403HP Hydro Depreciation F10 - - - - - - - - -
547
548 403OP Other Production Depreciation F10 - - - - - - - - -
549 Simple Cycle Combustion Turbine F10 - - - - - - - - -
550 System Generation F10 - - - - - - - - -
551 Wind Generation F10 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 10,207,797 2,220,641 598,207 1,074,036 612,905 1,344,658 3,896 933,588 3,419,866
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cust Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense - - - - - - - - -
571
572 403GP General Depreciation
573 Situs F107T 337,278 73,373 19,765 35,487 20,251 44,429 129 30,847 112,996
574 System Generation F105T 133 29 8 14 8 18 0 12 45
575 System Generation F105T 701 153 41 74 42 92 0 64 235
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105T 369,471 80,376 21,652 38,875 22,184 48,670 141 33,791 123,782
579 System Overheads F102T 314,289 68,371 18,418 33,069 18,871 41,401 120 28,744 105,295
580 Simple Cycle Combustion Turbine F10 294 64 17 31 18 39 0 27 99
581 Cholla F10 - - - - - - - - -
582 Total General Expense 1,022,166 222,366 59,902 107,549 61,374 134,648 390 93,486 342,451
583
584 403GVO General Vehicles F105T - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F10
589
590
591 TOTAL DEPRECIATION EXPENSE 11,229,963 2,443,006 658,109 1,181,586 674,279 1,479,307 4,286 1,027,074 3,762,317
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102T 3,554 773 208 374 213 468 1 325 1,191
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General 3,554 773 208 374 213 468 1 325 1,191
602

Rocky Mountain Power
Exhibit No.55 Page 151 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Transmission-Total-Unbundled
A B C D E F G H I J L M
A(CT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107T 2,188 476 128 230 131 288 1 200 733
610 Energy F30 - - - - - - - - -
611 System Overheads F102T 474,415 103,206 27,802 49,917 28,485 62,494 181 43,389 158,941
612 Customer-System F42 - - - - - - - - -
613 System Generation F105T 148,399 32,283 8,697 15,614 8,910 19,548 57 13,572 49,717
614 System Generation F105T 32,965 7,171 1,932 3,468 1,979 4,342 13 3,015 11,044
615 System Generation F105T 3,963 862 232 417 238 522 2 362 1,328
System Generation F105T - - - - - - - - -
617 System Generation F105T - - - - - - - - -
618 System Generation F10 - - - - - - - - -
619 Total Amort.Intangible Plant 661,930 143,999 38,791 69,646 39,744 87,195 253 60,539 221,763
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj 1`10 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE 665,484 144,772 38,999 70,020 39,958 87,663 254 60,864 222,954
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101T 2,387,522 513,885 138,825 257,055 146,657 320,133 942 191,788 818,237
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101T (21,902) (4,714) (1,273) (2,358) (1,345) (2,937) (9) (1,759) (7,506)
639
640 41141 Deferred I T C-Idaho F101T
641
642 TOTAL DEFERRED ITC (21,902) (4,714) (1,273) (2,358) (1,345) (2,937) (9) (1,759) (7,506)
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR 17101T 7,064,944 1,520,644 410,797 760,655 433,974 947,309 2,787 567,521 2,421,256
646
647 41020 Deferred Income Tax-State-DR 17101T - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR 17101T (4,373,322) (941,305) (254,291) (470,858) (268,637) (586,401) (1,725) (351,305) (1,498,799)
650
651 41111 Deferred Income Tax-State-CR 17101T
652
653 TOTAL DEFERRED INCOME TAXES 2,691,622 579,339 156,507 289,796 165,337 360,908 1,062 216,216 922,457
654
655 INCOME TAXES
656
657 40911 State Income Taxes 17101T 200,684 43,195 11,669 21,607 12,327 26,909 79 16,121 68,777
658
659 40910 Federal Income Tax 17101T 886,128 190,728 51,525 95,406 54,432 118,817 350 71,182 303,689
660
661
662 TOTAL OPERATING EXPENSES 36,262,835 7,853,762 2,116,336 3,820,301 2,184,254 4,827,911 14,636 3,237,131 12,208,504
663

Rocky Mountain Power
Exhibit No.55 Page 152 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Transmission-Total-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F10 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F10 - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units F10 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F10 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F10 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F10 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units F10 - - - - - - - - -
699
700 324 Land and Land Rights F10 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - -
703
704 N00 Unclassified Nuclear Ph-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 - - - - - - - - -
710
711 331 Structures and Improvements F10 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F10 - - - - - - - - -
716
717 334 Accessory Electric Equipment F10 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F10 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F10 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F10
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 153 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Transmission-Total-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F10 - - - - - - - - -
749
750 000 Unclassified Other Prod-Acct 300 F10
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 18,776,113.47 4,084,622.92 1,100,335.90 1,975,570.80 1,127,371.04 2,473,349.86 7,166.01 1,717,231.80 6,290,465.14
762 Direct Assigned A 1
763 18,776,113.47 4,084,622.92 1,100,335.90 1,975,570.80 1,127,371.04 2,473,349.86 7,166.01 1,717,231.80 6,290,465.14
764 352 Structures and Improvements
765 Demand F10 20,972,961.01 4,562,533.00 1,229,077.68 2,206,717.03 1,259,275.99 2,762,737.36 8,004.45 1,918,151.79 7,026,463.72
766 Direct Assigned A 1
767 20,972,961.01 4,562,533.00 1,229,077.68 2,206,717.03 1,259,275.99 2,762,737.36 8,004.45 1,918,151.79 7,026,463.72
768 353 Station Equipment
769 Demand F10 148,369,400.96 32,276,810.47 8,694,886.66 15,611,018.59 8,908,519.10 19,544,483.37 56,626.01 13,569,616.23 49,707,440.53
770 Direct Assigned A 1
771 148,369,400.96 32,276,810.47 8,694,886.66 15,611,018.59 8,908,519.10 19,544,483.37 56,626.01 13,569,616.23 49,707,440.53
772 354 Towers and Fixtures
773 Demand F10 82,813,356.45 18,015,513.93 4,853,108.14 8,713,392.64 4,972,348.50 10,908,881.87 31,606.18 7,573,970.50 27,744,534.68
774 Direct Assigned A 1
775 82,813,356.45 18,015,513.93 4,853,108.14 8,713,392.64 4,972,348.50 10,908,881.87 31,606.18 7,573,970.50 27,744,534.68
776 355 Poles and Fixtures
777 Demand F10 222,423,620.73 48,386,830.46 13,034,683.43 23,402,799.06 13,354,944.23 29,299,537.03 84,889.21 20,342,490.80 74,517,446.52
778 Direct Assigned A 1
779 222,423,620.73 48,386,830.46 13,034,683.43 23,402,799.06 13,354,944.23 29,299,537.03 84,889.21 20,342,490.80 74,517,446.52
780 356 Overhead Conductors
781 Demand F10 91,478,895.77 19,900,646.37 5,360,934.43 9,625,156.76 5,492,652.03 12,050,380.64 34,913.43 8,366,506.17 30,647,705.94
782 Direct Assigned A 1
783 91,478,895.77 19,900,646.37 5,360,934.43 9,625,156.76 5,492,652.03 12,050,380.64 34,913.43 8,366,506.17 30,647,705.94
784 357 Underground Conduit
785 Demand F10 210,306.24 45,750.77 12,324.57 22,127.84 12,627.38 27,703.33 80.26 19,234.26 70,457.82
786 Direct Assigned A 1
787 210,306.24 45,750.77 12,324.57 22,127.84 12,627.38 27,703.33 80.26 19,234.26 70,457.82
788 358 Underground Conductors
789 Demand F10 491,754.34 106,978.00 28,818.26 51,741.03 29,526.32 64,778.08 187.68 44,975.03 164,749.94
790 Direct Assigned A 1

Rocky Mountain Power
Exhibit No.55 Page 154 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 491,754.34 106,978.00 28,818.26 51,741.03 29,526.32 64,778.08 187.68 44,975.03 164,749.94

Rocky Mountain Power
Exhibit No.55 Page 155 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F10 657,294.92 142,990.29 38,519.43 69,158.76 39,465.85 86,584.49 250.86 60,115.09 220,210.15
797 Direct Assigned A 1
798 657,294.92 142,990.29 38,519.43 69,158.76 39,465.85 86,584.49 250.86 60,115.09 220,210.15
799
800 T00 Unclassified Trans Plant-Acet 300 F10 10,052,407.48 2,186,836.70 589,100.87 1,057,686.55 603,575.02 1,324,188.88 3,836.56 919,376.31 3,367,806.60
801 TSO Unclassified Trans Sub-Acet 300 F10
802
803 TOTAL TRANSMISSION PLANT 596,246,111.38 129,709,512.90 34,941,789.37 62,735,369.06 35,800,305.45 78,542,624.92 227,560.65 54,531,667.98 199,757,281.04
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 156 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT - - - - - - - - -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107T 55,876 12,155 3,274 5,879 3,355 7,360 21 5,110 18,720
874 Customer-System F42 - - - - - - - - -
875 System Generation F105T 7 1 0 1 0 1 0 1 2
876 System Generation F105T 40 9 2 4 2 5 0 4 13
877 System Overheads F102T 110,576 24,055 6,480 11,635 6,639 14,566 42 10,113 37,046
878 Total Land&Land Rights 166,498 36,221 9,757 17,519 9,997 21,933 64 15,228 55,781
879
880 390 Structures and Improvements
881 Situs F107T 3,970,934 863,851 232,709 417,811 238,426 523,085 1,516 363,175 1,330,362
882 System Generation F105T 6,815 1,483 399 717 409 898 3 623 2,283
883 System Generation F105T 27,573 5,998 1,616 2,901 1,656 3,632 11 2,522 9,238
884 Customer-System F42 - - - - - - - - -
885 System Generation F102T 338,449 73,627 19,834 35,611 20,321 44,583 129 30,954 113,389
886 Energy F102T - - - - - - - - -
887 System Overheads F102T 1,700,677 369,971 99,665 178,941 102,113 224,028 649 155,541 569,769
888
889 Total Structures and Improvements 6,044,448 1,314,931 354,223 635,980 362,926 796,226 2,307 552,815 2,025,040
890
891 391 Office Furniture&Equipment
892 Situs F107T 140,612 30,589 8,240 14,795 8,443 18,523 54 12,860 47,108
893 System Generation F105T - - - - - - - - -
894 System Generation F105T - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105T 125,297 27,258 7,343 13,183 7,523 16,505 48 11,459 41,978
897 Energy F30 - - - - - - - - -
898 System Overheads F102T 1,066,032 231,908 62,473 112,165 64,008 140,427 407 97,498 357,147
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 - - - - - - - - -
901 Total Office Furniture&Equipment 1,331,941 289,755 78,056 140,143 79,974 175,455 508 121,817 446,233
902
903 392 Transportation Equipment
904 Situs F107T 2,645,389 575,487 155,028 278,341 158,837 348,473 1,010 241,943 886,271
905 System Overheads F102T 94,864 20,637 5,559 9,981 5,696 12,496 36 8,676 31,782
906 System Generation F105T 797,892 173,576 46,759 83,952 47,908 105,105 305 72,974 267,314
907 Customer-System F42 - - - - - - - - -
908 System Generation F105T 13,573 2,953 795 1,428 815 1,788 5 1,241 4,547
909 Energy F30 - - - - - - - - -
910 System Generation F105T 1,435 312 84 151 86 189 1 131 481
911 Cholla F10 - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 908 197 53 96 55 120 0 83 304
913 Total Transportation Equipment 3,554,062 773,163 208,279 373,949 213,396 468,171 1,356 325,049 1,190,699
914

Rocky Mountain Power
Exhibit No.55 Page 157 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107T 256,765 55,858 15,047 27,016 15,417 33,823 98 23,483 86,023
920 System Generation F105T - - - - - - - - -
921 System Generation F105T - - - - - - - - -
922 System Overheads F102T 3,529 768 207 371 212 465 1 323 1,182
923 System Generation F105T 238,006 51,777 13,948 25,042 14,291 31,352 91 21,768 79,738
924 Simple Cycle Combustion Turbine F10 1,097 239 64 115 66 145 0 100 368
925 Total Stores Equipment 499,397 108,641 29,266 52,545 29,985 65,785 191 45,674 167,310
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107T 676,330 147,131 39,635 71,162 40,609 89,092 258 61,856 226,588
929 System Generation F105T 439 95 26 46 26 58 0 40 147
930 System Generation F105T 749,588 163,068 43,928 78,870 45,007 98,742 286 68,556 251,130
931 System Overheads F102T 26,183 5,696 1,534 2,755 1,572 3,449 10 2,395 8,772
932 Energy F30 - - - - - - - - -
933 System Generation F105T - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 2,945 641 173 310 177 388 1 269 987
936 Total Tools,Shop&Garage Equipment 1,455,485 316,631 85,296 153,142 87,391 191,729 555 133,116 487,624
937
938 395 Laboratory Equipment
939 Sims F107T 423,089 92,040 24,794 44,516 25,403 55,733 161 38,695 141,745
940 System Generation F105T - - - - - - - - -
941 System Generation F105T - - - - - - - - -
942 System Overheads F102T 70,320 15,298 4,121 7,399 4,222 9,263 27 6,431 23,559
943 Energy F30 - - - - - - - - -
944 System Generation F105T 241,778 52,597 14,169 25,439 14,517 31,849 92 22,113 81,002
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 459 100 27 48 28 61 0 42 154
947 Total Laboratory Equipment 735,646 160,035 43,111 77,403 44,170 96,906 281 67,281 246,460
948
949 396 Power Operated Equipment
950 Sims F107T 4,314,856 938,669 252,863 453,997 259,076 568,390 1,647 394,629 1,445,584
951 System Generation F105T 5,326 1,159 312 560 320 702 2 487 1,784
952 System Generation F105T 1,576,023 342,854 92,360 165,825 94,629 207,607 601 144,140 528,007
953 System Overheads F102T 75,273 16,375 4,411 7,920 4,520 9,916 29 6,884 25,218
954 System Generation F105T 15,036 3,271 881 1,582 903 1,981 6 1,375 5,037
955 Energy F30 - - - - - - - - -
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment 5,986,513 1,302,328 350,827 629,884 359,447 788,595 2,285 547,516 2,005,631
959
960 397 Communication Equipment
961 Sims F107T 3,671,158 798,637 215,141 386,269 220,427 483,596 1,401 335,758 1,229,929
962 System Generation F105T - - - - - - - - -
963 System Generation F105T - - - - - - - - -
964 System Overheads F102T 1,705,122 370,938 99,925 179,408 102,380 224,613 651 155,948 571,258
965 Customer-System F42 - - - - - - - - -
966 System Generation F105T 6,618,437 1,439,799 387,860 696,374 397,390 871,837 2,526 605,311 2,217,341
967 Energy F30 - - - - - - - - -
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 545 119 32 57 33 72 0 50 183
970 Total Communication Equipment 11,995,262 2,609,492 702,958 1,262,108 720,229 1,580,118 4,578 1,097,066 4,018,711
971

Rocky Mountain Power
Exhibit No.55 Page 158 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Transmission-Total-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107T 24,251 5,276 1,421 2,552 1,456 3,195 9 2,218 8,125
977 System Generation F105T - - - - - - - - -
978 System Generation F105T - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102T 23,738 5,164 1,391 2,498 1,425 3,127 9 2,171 7,953
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105T 102,154 22,223 5,987 10,748 6,134 13,457 39 9,343 34,224
983 Total Misc.Equipment 150,143 32,663 8,799 15,798 9,015 19,778 57 13,732 50,302
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107T - - - - - - - - -
991 System Generation F105T - - - - - - - - -
992 System Overheads F102T - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct300 F102T 1,779,538 387,127 104,286 187,238 106,849 234,416 679 162,754 596,190
### GVO Unclassified Gen Veh-Acct 300 F102T
### TOTAL GENERAL PLANT 33,698,934 7,330,987 1,974,857 3,545,709 2,023,379 4,439,111 12,861 3,082,048 11,289,981
### INTANGIBLE PLANT
### 301 Organization
### Situs F107T - - - - - - - - -
### System Overheads F102T - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107T 652,243 141,891 38,223 68,627 39,162 85,919 249 59,653 218,517
### System Generation F105T 160,348 34,883 9,397 16,871 9,628 21,122 61 14,665 53,720
### System Generation F105T 1,264,287 275,038 74,091 133,025 75,911 166,543 483 115,630 423,568
### System Generation F105T 122,502 26,650 7,179 12,889 7,355 16,137 47 11,204 41,041
### System Generation F105T - - - - - - - - -
### Total Franchise&Consent 2,199,380 478,461 128,890 231,413 132,057 289,721 839 201,152 736,847
### 303 Miscellaneous Intangible Plant
### Situs F107T 2,189,311 476,271 128,300 230,353 131,452 288,395 836 200,231 733,474
### System Generation F105T 2,355,392 512,401 138,033 247,828 141,424 310,272 899 215,420 789,115
### System Overheads F102T 7,762,132 1,688,602 454,884 816,710 466,060 1,022,494 2,962 709,912 2,600,507
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Total Miscellaneous Intangible Plant 12,306,836 2,677,273 721,217 1,294,891 738,937 1,621,161 4,697 1,125,563 4,123,096
### 100 Unclass Intangible Plant-Acct 300 F102T - - - - - - - - -
### TOTAL INTANGIBLE PLANT 14,506,215 3,155,734 850,107 1,526,304 870,994 1,910,882 5,536 1,326,714 4,859,943
### TOTAL ELECTRIC PLANT IN SERVICE 644,451,260 140,196,233 37,766,754 67,807,382 38,694,679 84,892,618 245,958 58,940,430 215,907,205

Rocky Mountain Power
Exhibit No.55 Page 159 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Transmission-Total-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 (32,166) (6,998) (1,885) (3,384) (1,931) (4,237) (12) (2,942) (10,777)
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 11,373 2,890 704 1,101 516 2,217 10 1,063 2,872
### Total Plant Held For Future Use (20,794) (4,108) (1,181) (2,284) (1,415) (2,020) (2) (1,879) (7,905)
### 114 Electric Plant Acquisition Adjust F10 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F I 0 - - - - - - - - -
### 128 Pensions F102T - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102T 390,107 84,865 22,861 41,046 23,423 51,388 149 35,678 130,695
### 163 Stores Expense Undistributed F102T - - - - - - - - -
### 25318 Provo Working Capital Deposit F102T - - - - - - - - -
### 165 Prepayments F102T - - - - - - - - -
### General Plant F42 345,234 225,086 37,090 5,719 602 28,862 2,153 45,686 35
### System Generation F102T 86,465 18,810 5,067 9,098 5,192 11,390 33 7,908 28,968
### System Energy F102T - - - - - - - - -
### System Overheads F102T 1,485,382 323,135 87,048 156,288 89,187 195,667 567 135,851 497,640
### Total Prepayments 1,917,080 567,031 129,205 171,105 94,981 235,919 2,753 189,444 526,643
### 182 Misc Regulatory Assets F102T (72,697) (15,815) (4,260) (7,649) (4,365) (9,576) (28) (6,649) (24,355)
### System Generation F102T 9,114 1,983 534 959 547 1,201 3 834 3,053
### Simple Cycle Combustion Turbine F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Overheads F102T 523,087 113,794 30,654 55,038 31,408 68,905 200 47,841 175,247
### Total Misc Regulatory Assets 459,504 99,962 26,928 48,348 27,590 60,530 175 42,025 153,945
### 186 Misc Deferred Debits F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Generation F102T 479,137 104,233 28,079 50,413 28,769 63,116 183 43,821 160,523
### System Overheads F102T 213 46 12 22 13 28 0 19 71
### System Energy F102T - - - - - - - - -
### System Net Steam Plant F102T - - - - - - - - -
### Excise Tax F102T - - - - - - - - -
### Total Misc Deferred Debits 479,349 104,279 28,091 50,436 28,781 63,144 183 43,840 160,594

Rocky Mountain Power
Exhibit No.55 Page 160 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137T (268,007) (57,994) (15,618) (28,057) (16,073) (35,843) (113) (24,319) (89,991)
### OWC Other Working Capital F137T 1,512,747 327,341 88,154 158,368 90,724 202,314 636 137,264 507,945
### Total Other Working Capital 1,512,747 327,341 88,154 158,368 90,724 202,314 636 137,264 507,945
### 18222 Nuclear Plant F10 - - - - - - - - -
### 1869 Misc Deferred Debits-Trojan F10 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 4,469,987 1,121,377 278,442 438,961 248,010 575,432 3,782 422,055 1,381,927
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102T (243,674) (53,010) (14,280) (25,639) (14,631) (32,099) (93) (22,286) (81,637)
### 2282 Accum Prov for Injuries&Damages F102T - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102T (12,417) (2,701) (728) (1,306) (746) (1,636) (5) (1,136) (4,160)
### 25335 Accum Prov for Pensions Obligation F102T - - - - - - - - -
### 22844 Accum Hydro Relicensing Obligation 1710 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 (602,147) (110,025) (30,556) (58,171) (37,382) (97,922) (509) (46,128) (221,454)
### 254 Situs F102T - - - - - - - - -
### 254 SG F102T - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Const F50 (11,448,325) (3,769,901) (912,074) - - (341,707) - (6,424,643) -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits 1`10 (53,978) (11,742) (3,163) (5,679) (3,241) (7,110) (21) (4,937) (18,084)
### 190 Accum Deferred Income Taxes F104T - - - - - - - - -
### Customer System F104T - - - - - - - - -
### System Overhead F138T 316,723 68,901 18,561 33,325 19,017 41,721 121 28,967 106,110
### System Generation F104T - - - - - - - - -
### IBT F104T - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Energy F104T - - - - - - - - -
### System Net Plant F104T - - - - - - - - -
### Division Net Plant Distribution F104T
### Total Accum Deferred Income Taxes 316,723 68,901 18,561 33,325 19,017 41,721 121 28,967 106,110
### 281 Accum Deferred Income Taxes F104T - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 161 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104T (8,036,769) (1,748,347) (470,978) (845,607) (482,550) (1,058,672) (3,067) (735,029) (2,692,518)
### DITBAL F104T (5,839) (1,270) (342) (614) (351) (769) (2) (534) (1,956)
### System Net Plant F104T (6,081) (1,323) (356) (640) (365) (801) (2) (556) (2,037)
### Labor F138T (775,150) (168,629) (45,426) (81,559) (46,542) (102,109) (296) (70,894) (259,694)
### GPS F104T - - - - - - - - -
### CIAC F104T - - - - - - - - -
### SNPD F104T - - - - - - - - -
### SCHMDEXP F104T - - - - - - - - -
### TAXDEPR F104T - - - - - - - - -
### DGP F104T - - - - - - - - -
### IBT F104T - - - - - - - - -
### SSGCT F104T - - - - - - - - -
### SSGCH F104T - - - - - - - - -
### SE F104T - - - - - - - - -
### SG F104T - - - - - - - - -
### Total Accum Deferred Income Taxes (8,823,838) (1,919,569) (517,103) (928,420) (529,808) (1,162,351) (3,368) (807,013) (2,956,205)
### 283 Accum Deferred Income Taxes F104T (250,385) (54,470) (14,673) (26,345) (15,034) (32,983) (96) (22,900) (83,885)
### System Generation F104T - - - - - - - - -
### Energy F104T - - - - - - - - -
### Labor F138T (182,985) (39,807) (10,723) (19,253) (10,987) (24,104) (70) (16,736) (61,305)
### General Plant F104T (141,050) (30,685) (8,266) (14,841) (8,469) (18,580) (54) (12,900) (47,255)
### System Net Plant F104T (7,151) (1,556) (419) (752) (429) (942) (3) (654) (2,396)
### TROJP F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Simple Cycle Combustion Turbine F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Total Accum Deferred Income Taxes (581,572) (126,517) (34,082) (61,191) (34,919) (76,610) (222) (53,190) (194,841)
### 255 Accum Investment Tax Credit F104T (6,946) (1,511) (407) (731) (417) (915) (3) (635) (2,327)
### TOTAL RATE BASE DEDUCTIONS (21,456,174) (5,926,076) (1,493,832) (1,047,813) (602,127) (1,678,629) (4,099) (7,331,000) (3,372,598)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr Flo - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr Flo - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr Flo - - - - - - - - -
### 108OP Other Production-Accum Depr Flo - - - - - - - - -
### Simple Cycle Combustion Turbine Flo - - - - - - - - -
### Wind Generation Flo - - - - - - - - -
### System Generation Flo - - - - - - - - -
### System Generation Flo - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr Flo - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 (124,837,254) (27,157,543) (7,315,833) (13,135,031) (7,495,582) (16,444,628) (47,645) (11,417,406) (41,823,586)
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 162 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct 300 F102T
### TOTAL DISTRIBUTION PLANT DEPR - - - - - - - - -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107T (6,612,807) (1,438,574) (387,530) (695,781) (397,052) (871,095) (2,524) (604,796) (2,215,455)
### System Generation F105T (10,114) (2,200) (593) (1,064) (607) (1,332) (4) (925) (3,388)
### System Generation F105T (41,848) (9,104) (2,452) (4,403) (2,513) (5,513) (16) (3,827) (14,020)
### System Generation F105T (4,725,785) (1,028,064) (276,945) (497,234) (283,750) (622,521) (1,804) (432,212) (1,583,255)
### Customer-System F42 - - - - - - - - -
### System Overheads F102T (1,716,007) (373,306) (100,563) (180,554) (103,034) (226,047) (655) (156,943) (574,905)
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 (5,099) (1,109) (299) (536) (306) (672) (2) (466) (1,708)
### Cholla F10 - - - - - - - - -
### Total General Plant Accumulated Depr (13,111,660) (2,852,357) (768,382) (1,379,573) (787,261) (1,727,180) (5,004) (1,199,170) (4,392,732)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (13,111,660) (2,852,357) (768,382) (1,379,573) (787,261) (1,727,180) (5,004) (1,199,170) (4,392,732)
### TOTAL ACCUM DEPR-PLANT IN SERVICE (137,948,914) (30,009,900) (8,084,215) (14,514,604) (8,282,844) (18,171,808) (52,649) (12,616,576) (46,216,318)

Rocky Mountain Power
Exhibit No.55 Page 163 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Total-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Silas F108T (96,181) (20,924) (5,637) (10,120) (5,775) (12,670) (37) (8,797) (32,223)
### Customer-System F108T - - - - - - - - -
### System Generation F108T - - - - - - - - -
### System Overheads F108T (22,981) (4,999) (1,347) (2,418) (1,380) (3,027) (9) (2,102) (7,699)
### Energy F108T - - - - - - - - -
### Total Accum Prov for Amort-General (119,162) (25,923) (6,983) (12,538) (7,155) (15,697) (45) (10,898) (39,922)
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 11111, Accum Prov for Amort-Intangible
### Silas F107T (652,243) (141,891) (38,223) (68,627) (39,162) (85,919) (249) (59,653) (218,517)
### System Generation F105T - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105T (1,330,932) (289,536) (77,997) (140,037) (79,913) (175,322) (508) (121,725) (445,895)
### Customer-System F42 - - - - - - - - -
### System Generation F105T (576,523) (125,419) (33,786) (60,660) (34,616) (75,945) (220) (52,728) (193,150)
### System Generation F10 (80,242) (17,456) (4,702) (8,443) (4,818) (10,570) (31) (7,339) (26,883)
### System Generation F10 - - - - - - - - -
### System Overheads F102T (5,549,744) (1,207,311) (325,231) (583,929) (333,222) (731,060) (2,118) (507,570) (1,859,302)
### Total Accum Prov for Amort-Intangible (8,189,682) (1,781,613) (479,940) (861,696) (491,732) (1,078,815) (3,126) (749,015) (2,743,747)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (8,308,844) (1,807,536) (486,923) (874,234) (498,887) (1,094,512) (3,171) (759,913) (2,783,670)

Rocky Mountain Power
Exhibit No.55 Page 164 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DistributionTotal - Distribution-Total-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 43,584,686 16,335,748 3,030,396 2,928,104 22,008 17,041,146 278,795 3,938,792 9,697
13
14 Operating Expenses
15 Operation&Maintenance Expenses 17,172,126 5,301,823 1,063,596 1,326,536 4,903 7,937,062 102,003 1,432,931 3,272
16 Depreciation Expense 12,260,331 4,420,588 864,463 874,329 13,289 4,842,965 47,084 1,188,745 8,869
17 Amortization Expense 483,104 176,715 34,831 34,329 314 187,408 1,196 48,101 210
18 Taxes Other Than Income 2,566,736 952,038 187,182 181,494 1,814 989,680 4,612 250,832 (916)
19 Income Taxes-Federal 1,216,875 451,356 88,742 86,045 860 469,202 2,187 118,918 (434)
20 Income Taxes-State 275,588 102,220 20,098 19,487 195 106,261 495 26,932 (98)
21 Income Taxes Deferred (1,923,929) (713,612) (140,304) (136,041) (1,359) (741,827) (3,457) (188,015) 687
22 Investment Tax Credit Adj (22,084) (8,191) (1,610) (1,562) (16) (8,515) (40) (2,158) 8
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 32,028,748 10,682,937 2,116,995 2,384,618 19,999 13,782,235 154,080 2,876,287 11,596
26
27 Operating Revenue For Return 11,555,939 5,652,811 913,400 543,486 2,009 3,258,911 124,715 1,062,505 (1,898)
28
29
30 Rate Base:
31 Electric Plant In Service 504,248,219 184,449,758 36,355,076 35,831,743 328,020 195,609,754 1,248,395 50,206,567 218,907
32 Plant Held For Future Use 14,190 3,606 879 1,373 644 2,766 13 1,326 3,583
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 1,868,864 789,833 147,856 112,576 1,622 612,028 6,022 198,238 688
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 5,868,039 2,146,479 423,071 416,981 3,817 2,276,351 14,528 584,264 2,547
38 Misc Deferred Debits 1,865,042 682,217 134,465 132,529 1,213 723,494 4,617 185,697 810
39 Cash Working Capital 1,373,516 424,067 85,072 106,103 392 634,847 8,159 114,613 262
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 515,237,870 188,495,961 37,146,419 36,601,306 335,709 199,859,239 1,281,734 51,290,705 226,797
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (182,631,804) (65,568,842) (12,935,794) (13,149,678) (52,008) (72,127,219) (671,341) (18,092,215) (34,708)
47 Accum Provision For Amortization (6,204,345) (2,269,497) (447,318) (440,879) (4,036) (2,406,812) (15,360) (617,749) (2,693)
48 Accum Deferred Income Taxes (11,925,932) (4,227,258) (836,097) (860,993) (8,646) (4,812,153) (33,443) (1,141,572) (5,770)
49 Unamortized ITC (7,004) (2,589) (510) (494) (6) (2,689) (12) (699) (4)
50 Customer Advance For Construction (1,555,516) (512,227) (123,926) - - (46,429) - (872,934) -
51 Customer Service Deposits - - - - - - - - -
52 Misc Rate Base Deductions (1,078,885) (251,843) (61,939) (99,469) (50,681) (227,031) (1,234) (91,749) (294,940)
53
54 Total Rate Base Deductions (203,403,488) (72,832,257) (14,405,584) (14,551,513) (115,377) (79,622,332) (721,391) (20,816,919) (338,116)
55
56 Total Rate Base 311,834,383 115,663,704 22,740,835 22,049,794 220,332 120,236,908 560,343 30,473,786 (111,319)
57
58
59 Return On Rate Base 3.71% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 2.33% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 165 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 311,834,383 115,663,704 22,740,835 22,049,794 220,332 120,236,908 560,343 30,473,786 (111,319)
74
75
76 Return On Ratebase($$) 3.09% 9,640,117 3,575,653 703,015 681,652 6,811 3,717,030 17,323 942,073 (3,441)
77 Operating&Maintenance Expense 17,172,126 5,301,823 1,063,596 1,326,536 4,903 7,937,062 102,003 1,432,931 3,272
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 12,260,331 4,420,588 864,463 874,329 13,289 4,842,965 47,084 1,188,745 8,869
80 Amortization Expense 483,104 176,715 34,831 34,329 314 187,408 1,196 48,101 210
81 Taxes Other Than Income 2,566,736 952,038 187,182 181,494 1,814 989,680 4,612 250,832 (916)
82 Federal Income Taxes 1,216,875 451,356 88,742 86,045 860 469,202 2,187 118,918 (434)
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes 275,588 102,220 20,098 19,487 195 106,261 495 26,932 (98)
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes (1,923,929) (713,612) (140,304) (136,041) (1,359) (741,827) (3,457) (188,015) 687
87 Investment Tax Credit (22,084) (8,191) (1,610) (1,562) (16) (8,515) (40) (2,158) 8
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (741,667) (76,382) (13,899) (159,428) (25,056) (295,965) (397) (170,540) (1)
90
91 Total Revenue Requirements 40,927,197 14,182,208 2,806,112 2,906,842 1,755 17,203,301 171,006 3,647,821 8,154
92 Operating Revenues 42,843,019 16,259,366 3,016,497 2,768,676 (3,048) 16,745,181 278,398 3,768,252 9,697
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return (1,915,822) (2,077,158) (210,385) 138,166 4,803 458,120 (107,392) (120,432) (1,543)
96
97 Existing Revenues 42,843,019 16,259,366 3,016,497 2,768,676 (3,048) 16,745,181 278,398 3,768,252 9,697
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR -4.47% -12.78% -6.97% 4.99% -157.56% 2.74% -38.58% -3.20% -15.91%

Rocky Mountain Power
Exhibit No.55 Page 166 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Distribution-Total-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 16,259,366 16,259,366 - - - - - - -
108
109 442 Commercial&Industrial Sales A 22,818,448 - 3,016,497 2,768,676 - 16,745,181 278,398 - 9,697
110 Interruptible Demand F10 - - - - - - - - -
ill Interruptible Energy F30
112 22,818,448 - 3,016,497 2,768,676 - 16,745,181 278,398 - 9,697
113
114 444 Public Street&Highway Lighting A 3,765,204 - - - (3,048) - - 3,768,252 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 42,843,019 16,259,366 3,016,497 2,768,676 (3,048) 16,745,191 278,398 3,768,252 9,697
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand 1710 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fit - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140D - - - - - - - - -
134
135 AGA Revenue A 1 521,159 740 179 144,228 25,046 198,762 - 152,203 -
136
137 Total Sales from Electricity 43,364,178 16,260,106 3,016,676 2,912,904 21,998 16,943,943 278,398 3,920,456 9,697
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A 1 166,186 38,679 7,629 14,416 - 93,803 26 11,632 -
152 Demand F10 - - - - - - - - -
153 Customer F40 54,323 36,963 6,091 783 10 3,400 371 6,704 1
154 220,508 75,642 13,720 15,200 10 97,203 397 18,336 1
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F10 - - - - - - - - -
160 Demand 1710 - - - - - - - - -
161 - - - - - - - - -
162
163 Total Other Electric Operating Revenues 220,508 75,642 13,720 15,200 10 97,203 397 18,336 1
164
165 Total Electric Operating Revenues 43,584,686 16,335,748 3,030,396 2,928,104 22,008 17,041,146 278,795 3,938,792 9,697

Rocky Mountain Power
Exhibit No.55 Page 167 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation F10 - - - - - - - - -
178 421 System Generation F10 - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead F10 - - - - - - - - -
181 421 System Generation F10 - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering F10 - - - - - - - - -
198 Cholla F10 - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses F10 - - - - - - - - -
209 Cholla F10 - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses F10 - - - - - - - - -
217 Cholla F10 - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents F10 - - - - - - - - -
227 Cholla F10 - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 168 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 - - - - - - - - -
234 Cholla F10 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures Flo - - - - - - - - -
238 Cholla Flo - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant Flo - - - - - - - - -
242 Cholla Flo - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant Flo - - - - - - - - -
246 Cholla Flo - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant Flo - - - - - - - - -
250 Cholla Flo - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses Flo - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses Flo - - - - - - - - -
267
268 528 Maint Supervision&Eng F10 - - - - - - - - -
269
270 529 Maintenance of Structures Flo - - - - - - - - -
271
272 530 Maintenance of Reactor Plant Flo - - - - - - - - -
273
274 531 Maintenance of Electric Plant Flo - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear Flo - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering Flo - - - - - - - - -
282
283 536 Water For Power Flo - - - - - - - - -
284
285 537 Hydraulic Expenses Flo - - - - - - - - -
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo - - - - - - - - -
290
291 540 Rents(Hydra Generation) Flo - - - - - - - - -
292
293 541 Maint Supervision&Engineering Flo - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 169 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F10 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F10 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant F10 - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F10 - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Tota1547 - - - - - - - - -
314
315 548 Generation Expense Flo - - - - - - - - -
316 Simple Cycle Combustion Turbine F10 - - - - - - - - -
317 Total 548 - - - - - - - - -
318
319 549 Miscellaneous Other Flo - - - - - - - - -
320 Wind Generation F10 - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation F10 - - - - - - - - -
324 Wind Generation F10 - - - - - - - - -
325 Tota1550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - -
328
329 552 Maintenance of Structures F10 - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant Flo - - - - - - - - -
332 Simple Cycle Combustion Turbine F10 - - - - - - - - -
333 Wind Generation F10 - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other F10 - - - - - - - - -
337 Simple Cycle Combustion Turbine F10 - - - - - - - - -
338 Wind Generation F10 - - - - - - - - -
339 Total 554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F10 - - - - - - - - -
345 Demand F10 - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts F10 - - - - - - - - -
348 Demand F10 - - - - - - - - -
349 Total 555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch F10 - - - - - - - - -
353
354 557 Other Expenses F10 - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 170 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - -
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transco of Electricity by Others F10 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 1,750,951.53 521,822.04 105,104.97 137,297.24 379.77 833,751.33 11,541.01 140,801.73 253.44
413
414 581 Load Dispatching F20 838,639.45 195,191.38 38,498.86 72,751.27 - 473,368.29 131.41 58,698.24 -
415
416 582 Station Expense F120 451,948.00 105,189.84 20,747.27 39,206.11 - 255,101.11 70.82 31,632.85 -
417
418 583 Overhead Line Expenses F132 732,362.15 182,867.14 37,816.83 61,351.33 - 396,691.79 101.40 53,533.66 -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 171 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 172 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 13,328.88 - - - - - 13,328.88 - -
426
427 586 Meter Expenses F127 132,326.14 75,410.51 13,291.02 5,195.30 2,097.18 21,293.38 - 13,639.17 1,399.57
428
429 587 Customer Installation Expenses F20 1,100,749.39 256,196.86 50,531.36 95,489.09 - 621,315.70 172.48 77,043.90 -
430
431 588 Misc.Distribution Expenses F131 289,991.49 86,423.84 17,407.42 22,739.08 62.90 138,085.37 1,911.42 23,319.49 41.97
432
433 589 Rents F131 78,488.94 23,391.43 4,711.48 6,154.55 17.02 37,374.11 517.34 6,311.64 11.36
434
435 590 Maint Supervision&Engineering F131 200,474.14 59,745.70 12,033.93 15,719.76 43.48 95,459.85 1,321.38 16,121.01 29.02
436
437 591 Maintenance of Structures F119 171,508.75 39,918.26 7,873.34 14,878.24 - 96,807.75 26.87 12,004.28 -
438
439 592 Maint of Station Equipment F120 560,992.35 130,569.66 25,753.10 48,665.62 - 316,650.96 87.90 39,265.10 -
440
441 593 Maintenance of Overhead Lines F134 6,307,428.36 1,846,175.55 407,426.32 499,959.84 - 3,039,055.65 776.79 514,034.21 -
442
443 594 Maint of Underground Lines F135 1,431,235.45 669,021.83 103,325.34 90,305.30 - 423,879.56 87.20 144,616.21 -
444
445 595 Maint of Line Transformers F125 58,327.12 26,444.46 5,575.59 3,555.59 - 13,957.59 42.42 8,751.48 -
446
447 596 Maint of Street Lighting&Signals F130 63,562.89 - - - - - 63,562.89 - -
448
449 597 Maintenance of Meters F127 30,431.14 17,342.21 3,056.55 1,194.77 482.29 4,896.86 - 3,136.61 321.86
450
451 598 Maint of Misc.Distribution Plant F131 431,072.55 128,469.09 25,876.14 33,801.66 93.50 205,264.00 2,841.32 34,664.44 62.40
452
453 TOTAL DISTRIBUTION EXPENSE 14,643,818.71 4,364,179.82 879,029.51 1,148,264.74 3,176.14 6,972,953.31 96,521.53 1,177,574.03 2,119.62
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 173 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Distribution-Total-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102D - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102D 1,254,821 459,003 90,470 89,167 816 486,775 3,107 124,939 545
496 Administrative&General Salaries 1,254,821 459,003 90,470 89,167 816 486,775 3,107 124,939 545
497
498 921 Office Supplies&expenses F102D 501 183 36 36 0 194 1 50 0
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102D 251,852 92,125 18,158 17,897 164 97,699 624 25,076 109
501 Office Supplies&expenses 252,353 92,309 18,194 17,932 164 97,894 625 25,126 110
502
503 922 A&G Expenses Transferred F102D (756,135) (276,588) (54,516) (53,731) (492) (293,323) (1,872) (75,286) (328)
504
505 923 Outside Services F102D 253 93 18 18 0 98 1 25 0
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102D 545,313 199,471 39,316 38,750 355 211,540 1,350 54,295 237
508 Outside Services 545,567 199,564 39,334 38,768 355 211,638 1,351 54,321 237
509
510 924 Property Insurance F102D (41,561) (15,203) (2,996) (2,953) (27) (16,122) (103) (4,138) (18)
511 System Generation F105D - - - - - - - - -
512 System Overheads F102D 68,406 25,022 4,932 4,861 44 26,536 169 6,811 30
513
514 925 Injuries&Damages F102D 647,500 236,850 46,683 46,011 421 251,180 1,603 64,470 281
515
516 926 Employee Pensions&Benefits F138D 2,510,392 748,152 150,692 196,847 544 1,195,375 16,547 201,872 363
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 - - - - - - - - -
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138D (2,742,943) (817,457) (164,652) (215,082) (595) (1,306,108) (18,080) (220,572) (397)
524
525 930 Misc General Expenses
526 Situs F138D 3,865 1,152 232 303 1 1,840 25 311 1
527 Customer F138D - - - - - - - - -
528 Labor F138D 39,659 11,819 2,381 3,110 9 18,885 261 3,189 6
529
530 931 Rents F102D (109,739) (40,142) (7,912) (7,798) (71) (42,570) (272) (10,926) (48)
531
532 935 Maintenance of General Plant F108D 856,122 313,162 61,724 60,836 557 332,110 2,120 85,242 372
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 2,528,307 937,644 184,566 178,271 1,727 964,109 5,482 255,357 1,152
535
536
537 TOTAL O&M EXPENSE 17,172,126 5,301,823 1,063,596 1,326,536 4,903 7,937,062 102,003 1,432,931 3,272
538

Rocky Mountain Power
Exhibit No.55 Page 174 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Distribution-Total-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F10 - - - - - - - - -
543
544 403NP Nuclear Depreciation F10 - - - - - - - - -
545
546 403HP Hydro Depreciation F10 - - - - - - - - -
547
548 403OP Other Production Depreciation F10 - - - - - - - - -
549 Simple Cycle Combustion Turbine F10 - - - - - - - - -
550 System Generation F10 - - - - - - - - -
551 Wind Generation F10 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 27,855 6,483 1,279 2,416 - 15,723 4 1,950 -
558 Structures F119 65,615 15,272 3,012 5,692 - 37,037 10 4,593 -
559 Station Equip F120 1,039,164 241,863 47,704 90,147 - 586,554 163 72,733 -
560 Poles&Towers F121 3,790,607 914,725 184,992 323,128 - 2,095,941 559 271,262 -
561 OH Conductors F122 1,093,916 294,376 63,665 87,910 - 563,985 129 83,852 -
562 UG Conduit F123 315,398 96,468 22,276 23,309 - 147,020 25 26,300 -
563 UG Conductor F124 640,388 175,789 38,440 50,855 - 325,510 72 49,721 -
564 Line Transformer F125 2,079,961 943,017 198,827 126,793 - 497,732 1,513 312,080 -
565 Services F126 1,224,314 860,967 141,872 51,289 - - - 170,185 -
566 Meters F127 791,300 450,949 79,479 31,067 12,541 127,333 - 81,561 8,369
567 Inst Cust Premises F128 7,565 - - - - - 7,565 - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 34,198 - - - - - 34,198 - -
570 Total Distribution Expense 11,110,281 3,999,909 781,547 792,607 12,541 4,396,833 44,237 1,074,238 8,369
571
572 403GP General Depreciation
573 Situs F107D 833,152 304,760 60,068 59,204 542 323,199 2,063 82,955 362
574 System Generation F105D - - - - - - - - -
575 System Generation F105D - - - - - - - - -
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105D - - - - - - - - -
579 System Overheads F102D 316,898 115,919 22,848 22,519 206 122,932 785 31,553 138
580 Simple Cycle Combustion Turbine F10 - - - - - - - - -
581 Cho0a F10 - - - - - - - - -
582 Total General Expense 1,150,050 420,679 82,916 81,722 748 446,132 2,847 114,507 499
583
584 403GVO General Vehicles F105D - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F10
589
590
591 TOTAL DEPRECIATION EXPENSE 12,260,331 4,420,588 864,463 874,329 13,289 4,842,965 47,084 1,188,745 8,869
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102D 3,583 1,311 258 255 2 1,390 9 357 2
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General 3,583 1,311 258 255 2 1,390 9 357 2
602

Rocky Mountain Power
Exhibit No.55 Page 175 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107D 1,167 427 84 83 1 453 3 116 1
610 Energy F30 - - - - - - - - -
611 System Overheads F102D 478,354 174,978 34,488 33,992 311 185,565 1,184 47,628 208
612 Customer-System F42 - - - - - - - - -
613 System Generation F105D - - - - - - - - -
614 System Generation F105D - - - - - - - - -
615 System Generation F105D - - - - - - - - -
System Generation F105D - - - - - - - - -
617 System Generation F105D - - - - - - - - -
618 System Generation F10 - - - - - - - - -
619 Total Amort.Intangible Plant 479,521 175,405 34,572 34,075 312 186,018 1,187 47,745 208
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj 1`10 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE 483,104 176,715 34,831 34,329 314 187,408 1,196 48,101 210
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101D 2,566,736 952,038 187,182 181,494 1,814 989,680 4,612 250,832 (916)
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101D (22,084) (8,191) (1,610) (1,562) (16) (8,515) (40) (2,158) 8
639
640 41141 Deferred I T C-Idaho F101D
641
642 TOTAL DEFERRED ITC (22,084) (8,191) (1,610) (1,562) (16) (8,515) (40) (2,158) 8
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101D 5,373,912 1,993,259 391,898 379,989 3,797 2,072,070 9,657 525,162 (1,918)
646
647 41020 Deferred Income Tax-State-DR F101D - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101D (7,297,841) (2,706,871) (532,202) (516,030) (5,156) (2,813,897) (13,114) (713,176) 2,605
650
651 41111 Deferred Income Tax-State-CR F101D
652
653 TOTAL DEFERRED INCOME TAXES (1,923,929) (713,612) (140,304) (136,041) (1,359) (741,827) (3,457) (188,015) 687
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101D 275,588 102,220 20,098 19,487 195 106,261 495 26,932 (98)
658
659 40910 Federal Income Tax F101D 1,216,875 451,356 88,742 86,045 860 469,202 2,187 118,918 (434)
660
661
662 TOTAL OPERATING EXPENSES 31,753,159 10,580,717 2,096,898 2,365,131 19,805 13,675,974 153,585 2,849,355 11,694
663

Rocky Mountain Power
Exhibit No.55 Page 176 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Distribution-Total-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F10 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F10 - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units F10 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F10 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F10 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F10 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units F10 - - - - - - - - -
699
700 324 Land and Land Rights F10 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - -
703
704 N00 Unclassified Nuclear Pit-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 - - - - - - - - -
710
711 331 Structures and Improvements F10 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F10 - - - - - - - - -
716
717 334 Accessory Electric Equipment F10 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F10 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F10 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F10
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 177 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Distribution-Total-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F10 - - - - - - - - -
749
750 000 Unclassified Other Prod-Acct 300 F10
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F10 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F10 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F10 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 178 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 179 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand Fl0 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Acet 300 F10 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acet 300 F10
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 2,311,686.87 538,039.74 106,121.05 200,536.90 - 1,304,826.84 362.22 161,800.11 -
808 Assigned A 1
809 2,311,686.87 538,039.74 106,121.05 200,536.90 - 1,304,826.84 362.22 161,800.11 -
810 361 Structures and Improvements
811 Demand Primary F20 4,315,881.90 1,004,511.47 198,126.28 374,399.13 - 2,436,090.56 676.27 302,078.19 -
812 Assigned A 1
813 4,315,881.90 1,004,511.47 198,126.28 374,399.13 - 2,436,090.56 676.27 302,078.19 -
814 362 Station Equipment
815 Demand Primary F20 50,108,966.01 11,662,745.24 2,300,318.57 4,346,910.77 - 28,283,901.60 7,851.70 3,507,238.13 -
816 Assigned A 1
817 50,108,966.01 11,662,745.24 2,300,318.57 4,346,910.77 - 28,283,901.60 7,851.70 3,507,238.13 -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 1 106,538,731.83 24,796,641.92 4,890,801.84 9,242,145.63 - 60,135,565.49 16,693.83 7,456,883.12 -
820 Demand Secondary F22 1 6,661,125.76 2,520,016.00 633,661.60 407,497.15 - 2,456,067.39 - 643,883.63 -
821 Assigned A 1
822 113,199,857.59 27,316,657.92 5,524,463.44 9,649,642.77 - 62,591,632.88 16,693.83 8,100,766.75 -
823 365 Overhead Conductors
824 Demand Primary F20 1 36,676,624.54 8,536,399.02 1,683,689.11 3,181,666.42 - 20,702,044.40 5,746.96 2,567,078.64 -
825 Demand Secondary F22 1 12,209,015.59 4,618,876.10 1,161,422.96 746,891.63 - 4,501,666.25 - 1,180,158.66 -
826 Assigned A 1
827 48,885,640.13 13,155,275.12 2,845,112.07 3,928,558.04 - 25,203,710.65 5,746.96 3,747,237.29 -
828 366 Underground Conduit
829 Demand Primary F20 1 7,459,944.31 1,736,284.68 342,458.64 647,143.91 - 4,210,750.04 1,168.92 522,138.12 -
830 Demand Secondary F22 1 7,527,765.91 2,847,880.55 716,103.61 460,514.22 - 2,775,611.96 - 727,655.56 -
831 Assigned A 1
832 14,987,710.22 4,584,165.23 1,058,562.25 1,107,658.13 - 6,986,362.00 1,168.92 1,249,793.68 -
833 367 Underground Conductors
834 Demand Primary F20 1 26,684,673.06 6,210,795.56 1,224,995.32 2,314,873.01 - 15,062,108.18 4,181.29 1,867,719.70 -
835 Demand Secondary F22 1 10,733,554.24 4,060,684.24 1,021,064.82 656,629.66 - 3,957,639.21 - 1,037,536.31 -
836 Assigned A 1
837 37,418,227.30 10,271,479.80 2,246,060.14 2,971,502.67 - 19,019,747.39 4,181.29 2,905,256.01 -
838 368 Line Transformers
839 Demand Secondary F21 96,909,676.48 43,937,089.02 9,263,756.53 5,907,567.01 - 23,190,334.72 70,474.06 14,540,455.14 -
840 Assigned A 1
841 96,909,676.48 43,937,089.02 9,263,756.53 5,907,567.01 - 23,190,334.72 70,474.06 14,540,455.14 -
842 369 Services
843 Customer F70 55,533,999.98 39,052,849.30 6,435,227.31 2,326,452.61 - - - 7,719,470.76 -
844 Assigned A 1
845 55,533,999.98 39,052,849.30 6,435,227.31 2,326,452.61 - - - 7,719,470.76 -
846 370 Meters
847 Customer F60 18,397,784.68 10,484,598.15 1,847,898.25 722,321.90 291,579.07 2,960,496.64 - 1,896,303.38 194,587.29
848 Assigned A 1
849 18,397,784.68 10,484,598.15 1,847,898.25 722,321.90 291,579.07 2,960,496.64 - 1,896,303.38 194,587.29
850 371 Install on Customers'Premises
851 Demand Primary F20 1 - - - - - - - - -
852 Demand Secondary F22 1 - - - - - - - - -
853 Assigned A 1 172,263.40 172,263.40
854 172,263.40 - - - - - 172,263.40 - -

Rocky Mountain Power
Exhibit No.55 Page 180 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A 1 830,286.33 830,286.33
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 5,157,091.41 1,951,014.49 490,585.37 315,487.22 - 1,901,505.01 - 498,499.33 -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT 448,229,072.30 163,958,425.47 32,316,231.28 31,851,037.16 291,579.07 173,878,608.29 1,109,704.98 44,628,898.76 194,587.29
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107D 138,025 50,488 9,951 9,808 90 53,543 342 13,743 60
874 Customer-System F42 - - - - - - - - -
875 System Generation F105D - - - - - - - - -
876 System Generation F105D - - - - - - - - -
877 System Overheads F102D 111,494 40,784 8,038 7,923 73 43,251 276 11,101 48
878 Total Land&Land Rights 249,519 91,272 17,990 17,731 162 96,794 618 24,844 108
879
880 390 Structures and Improvements
881 Situs F107D 9,809,099 3,588,086 707,212 697,032 6,381 3,805,180 24,285 976,664 4,258
882 System Generation F105D - - - - - - - - -
883 System Generation F105D - - - - - - - - -
884 Customer-System F42 - - - - - - - - -
885 System Generation F102D - - - - - - - - -
886 Energy F102D - - - - - - - - -
887 System Overheads F102D 1,714,799 627,259 123,633 121,853 1,116 665,211 4,245 170,738 744
888
889 Total Structures and Improvements 11,523,898 4,215,345 830,845 818,885 7,496 4,470,391 28,530 1,147,402 5,003
890
891 391 Office Furniture&Equipment
892 Situs F107D 347,343 127,055 25,043 24,682 226 134,742 860 34,584 151
893 System Generation F105D - - - - - - - - -
894 System Generation F105D - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105D - - - - - - - - -
897 Energy F30 - - - - - - - - -
898 System Overheads F102D 1,074,884 393,184 77,497 76,381 699 416,973 2,661 107,023 467
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 - - - - - - - - -
901 Total Office Furniture&Equipment 1,422,227 520,239 102,539 101,063 925 551,715 3,521 141,607 617
902
903 392 Transportation Equipment
904 Situs F107D 6,534,705 2,390,340 471,136 464,354 4,251 2,534,966 16,178 650,642 2,837
905 System Overheads F102D 95,652 34,989 6,896 6,797 62 37,106 237 9,524 42
906 System Generation F105D - - - - - - - - -
907 Customer-System F42 - - - - - - - - -
908 System Generation F105D - - - - - - - - -
909 Energy F30 - - - - - - - - -
910 System Generation F105D - - - - - - - - -
911 Cholla F10 - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 - - - - - - - - -
913 Total Transportation Equipment 6,630,357 2,425,329 478,033 471,151 4,313 2,572,072 16,415 660,166 2,878
914

Rocky Mountain Power
Exhibit No.55 Page 181 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107D 634,266 232,009 45,729 45,071 413 246,047 1,570 63,152 275
920 System Generation F105D - - - - - - - - -
921 System Generation F105D - - - - - - - - -
922 System Overheads F102D 3,559 1,302 257 253 2 1,380 9 354 2
923 System Generation F105D - - - - - - - - -
924 Simple Cycle Combustion Turbine F10 - - - - - - - - -
925 Total Stores Equipment 637,825 233,311 45,986 45,324 415 247,427 1,579 63,506 277
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107D 1,670,688 611,124 120,453 118,719 1,087 648,099 4,136 166,346 725
929 System Generation F105D - - - - - - - - -
930 System Generation F105D - - - - - - - - -
931 System Overheads F102D 26,401 9,657 1,903 1,876 17 10,241 65 2,629 11
932 Energy F30 - - - - - - - - -
933 System Generation F105D - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 - - - - - - - - -
936 Total Tools,Shop&Garage Equipment 1,697,089 620,781 122,356 120,595 1,104 658,341 4,202 168,974 737
937
938 395 Laboratory Equipment
939 Sims F107D 1,045,125 382,298 75,351 74,266 680 405,429 2,587 104,060 454
940 System Generation F105D - - - - - - - - -
941 System Generation F105D - - - - - - - - -
942 System Overheads F102D 70,903 25,936 5,112 5,038 46 27,505 176 7,060 31
943 Energy F30 - - - - - - - - -
944 System Generation F105D - - - - - - - - -
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 - - - - - - - - -
947 Total Laboratory Equipment 1,116,029 408,234 80,463 79,305 726 432,934 2,763 111,120 484
948
949 396 Power Operated Equipment
950 Sims F107D 10,658,662 3,898,849 768,464 757,402 6,934 4,134,746 26,388 1,061,253 4,627
951 System Generation F105D - - - - - - - - -
952 System Generation F105D - - - - - - - - -
953 System Overheads F102D 75,898 27,763 5,472 5,393 49 29,443 188 7,557 33
954 System Generation F105D - - - - - - - - -
955 Energy F30 - - - - - - - - -
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine 1710 - - - - - - - - -
958 Total Power Operated Equipment 10,734,560 3,926,612 773,936 762,795 6,983 4,164,189 26,576 1,068,810 4,660
959
960 397 Communication Equipment
961 Sims F107D 9,068,583 3,317,212 653,823 644,411 5,899 3,517,917 22,452 902,933 3,937
962 System Generation F105D - - - - - - - - -
963 System Generation F105D - - - - - - - - -
964 System Overheads F102D 1,719,281 628,898 123,956 122,172 1,118 666,949 4,257 171,184 746
965 Customer-System F42 - - - - - - - - -
966 System Generation F105D - - - - - - - - -
967 Energy F30 - - - - - - - - -
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 - - - - - - - - -
970 Total Communication Equipment 10,787,864 3,946,110 777,779 766,583 7,018 4,184,866 26,708 1,074,117 4,683
971

Rocky Mountain Power
Exhibit No.55 Page 182 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Distribution-Total-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107D 59,906 21,913 4,319 4,257 39 23,239 148 5,965 26
977 System Generation F105D - - - - - - - - -
978 System Generation F105D - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102D 23,935 8,755 1,726 1,701 16 9,285 59 2,383 10
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105D - - - - - - - - -
983 Total Misc.Equipment 83,841 30,668 6,045 5,958 55 32,524 208 8,348 36
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107D - - - - - - - - -
991 System Generation F105D - - - - - - - - -
992 System Overheads F102D - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct 300 F102D 1,794,315 656,345 129,366 127,504 1,167 696,057 4,442 178,655 779
### GVO Unclassified Gen Veh-Acct 300 F102D
### TOTAL GENERAL PLANT 46,677,524 17,074,246 3,365,337 3,316,892 30,364 18,107,310 115,562 4,647,549 20,264
### INTANGIBLE PLANT
### 301 Organization
### Situs F107D - - - - - - - - -
### System Overheads F102D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107D 347,757 127,207 25,072 24,712 226 134,903 861 34,625 151
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Franchise&Consent 347,757 127,207 25,072 24,712 226 134,903 861 34,625 151
### 303 Miscellaneous Intangible Plant
### Situs F107D 1,167,280 426,981 84,158 82,947 759 452,815 2,890 116,223 507
### System Generation F105D - - - - - - - - -
### System Overheads F102D 7,826,586 2,862,899 564,278 556,155 5,091 3,036,117 19,377 779,271 3,398
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Miscellaneous Intangible Plant 8,993,866 3,289,880 648,436 639,102 5,851 3,488,932 22,267 895,494 3,904
### 100 Unclass Intangible Plant-Acct 300 F102D - - - - - - - - -
### TOTAL INTANGIBLE PLANT 9,341,623 3,417,087 673,508 663,813 6,077 3,623,835 23,128 930,119 4,055
### TOTAL ELECTRIC PLANT IN SERVICE 504,248,219 184,449,758 36,355,076 35,831,743 328,020 195,609,754 1,248,395 50,206,567 218,907

Rocky Mountain Power
Exhibit No.55 Page 183 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Distribution-Total-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 14,190 3,606 879 1,373 644 2,766 13 1,326 3,583
### Total Plant Held For Future Use 14,190 3,606 879 1,373 644 2,766 13 1,326 3,583
### 114 Electric Plant Acquisition Adjust F10 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F10 - - - - - - - - -
### 128 Pensions F102D - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102D 5,868,039 2,146,479 423,071 416,981 3,817 2,276,351 14,528 584,264 2,547
### 163 Stores Expense Undistributed F102D - - - - - - - - -
### 25318 Provo Working Capital Deposit F102D - - - - - - - - -
### 165 Prepayments F102D - - - - - - - - -
### General Plant F42 371,148 241,982 39,874 6,149 648 31,029 2,314 49,115 38
### System Generation F102D - - - - - - - - -
### System Energy F102D - - - - - - - - -
### System Overheads F102D 1,497,716 547,852 107,982 106,427 974 580,999 3,708 149,123 650
### Total Prepayments 1,868,864 789,833 147,856 112,576 1,622 612,028 6,022 198,238 688
### 182 Misc Regulatory Assets F102D (402,388) (147,190) (29,011) (28,594) (262) (156,096) (996) (40,065) (175)
### System Generation F102D - - - - - - - - -
### Simple Cycle Combustion Turbine F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Overheads F102D 2,266,590 829,099 163,416 161,063 1,474 879,263 5,612 225,678 984
### Total Misc Regulatory Assets 1,864,202 681,909 134,404 132,470 1,213 723,168 4,615 185,613 809
### 186 Mise Deferred Debits F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Overheads F102D 841 308 61 60 1 326 2 84 0
### System Energy F102D - - - - - - - - -
### System Net Steam Plant F102D - - - - - - - - -
### Excise Tax F102D - - - - - - - - -
### Total Misc Deferred Debits 841 308 61 60 1 326 2 84 0

Rocky Mountain Power
Exhibit No.55 Page 184 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137D (259,844) (80,226) (16,094) (20,073) (74) (120,101) (1,543) (21,683) (50)
### OWC Other Working Capital F137D 1,633,360 504,293 101,166 126,176 466 754,949 9,702 136,296 311
### Total Other Working Capital 1,633,360 504,293 101,166 126,176 466 754,949 9,702 136,296 311
### 18222 Nuclear Plant F10 - - - - - - - - -
### 1869 Mise Deferred Debits-Trojan F10 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 10,989,651 4,046,203 791,343 769,563 7,689 4,249,485 33,339 1,084,139 7,890
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102D (245,697) (89,874) (17,714) (17,459) (160) (95,312) (608) (24,463) (107)
### 2282 Accum Prov for Injuries&Damages F102D - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102D (12,520) (4,580) (903) (890) (8) (4,857) (31) (1,247) (5)
### 25335 Accum Prov for Pensions Obligation F102D - - - - - - - - -
### 22844 Accum Hydro Relicensing Obligation 1710 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 (607,147) (110,939) (30,809) (58,654) (37,692) (98,735) (513) (46,511) (223,293)
### 254 Situs F102D - - - - - - - - -
### 254 SG F102D - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Const F50 (1,555,516) (512,227) (123,926) - - (46,429) - (872,934) -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits 1710 (213,522) (46,450) (12,513) (22,466) (12,820) (28,127) (81) (19,528) (71,535)
### 190 Accum Deferred Income Taxes F104D - - - - - - - - -
### Customer System F104D - - - - - - - - -
### System Overhead F138D 1,252,874 373,384 75,207 98,242 272 596,582 8,258 100,749 181
### System Generation F104D - - - - - - - - -
### IBT F104D - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Energy F104D - - - - - - - - -
### System Net Plant F104D - - - - - - - - -
### Division Net Plant Distribution F104D 73,078 27,018 5,322 5,153 63 28,052 130 7,298 42
### Total Accum Deferred Income Taxes 1,325,953 400,402 80,529 103,395 335 624,634 8,388 108,047 223
### 281 Accum Deferred Income Taxes F104D - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 185 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104D (8,640,032) (3,194,318) (629,267) (609,249) (7,450) (3,316,608) (15,386) (862,781) (4,972)
### DITBAL F104D (4,699) (1,737) (342) (331) (4) (1,804) (8) (469) (3)
### System Net Plant F104D - - - - - - - - -
### Labor F138D (3,066,293) (913,823) (184,061) (240,437) (665) (1,460,078) (20,211) (246,574) (444)
### GPS F104D - - - - - - - - -
### CIAC F104D (388,991) (143,815) (28,331) (27,430) (335) (149,320) (693) (38,844) (224)
### SNPD F104D - - - - - - - - -
### SCHMDEXP F104D - - - - - - - - -
### TAXDEPR F104D - - - - - - - - -
### DGP F104D - - - - - - - - -
### IBT F104D - - - - - - - - -
### SSGCT F104D - - - - - - - - -
### SSGCH F104D - - - - - - - - -
### SE F104D - - - - - - - - -
### SG F104D - - - - - - - - -
### Total Accum Deferred Income Taxes (12,100,014) (4,253,692) (842,002) (877,447) (8,455) (4,927,809) (36,298) (1,148,669) (5,642)
### 283 Accum Deferred Income Taxes F104D (269,180) (99,519) (19,605) (18,981) (232) (103,329) (479) (26,880) (155)
### System Generation F104D - - - - - - - - -
### Energy F104D - - - - - - - - -
### Labor F138D (723,843) (215,721) (43,450) (56,759) (157) (344,672) (4,771) (58,207) (105)
### General Plant F104D (151,638) (56,062) (11,044) (10,693) (131) (58,208) (270) (15,142) (87)
### System Net Plant F104D (7,211) (2,666) (525) (508) (6) (2,768) (13) (720) (4)
### TROJP F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Simple Cycle Combustion Turbine F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### TotalAccum Deferred Income Taxes (1,151,871) (373,968) (74,624) (86,941) (526) (508,978) (5,533) (100,950) (351)
### 255 Accum Investment Tax Credit F104D (7,004) (2,589) (510) (494) (6) (2,689) (12) (699) (4)
### TOTAL RATE BASE DEDUCTIONS (14,567,338) (4,993,917) (1,022,472) (960,956) (59,333) (5,088,301) (34,690) (2,106,955) (300,714)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F10 - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F10 - - - - - - - - -
### 108OP Other Production-Accum Depr F10 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Wind Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr F10 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 (561,948) (130,792) (25,797) (48,749) - (317,191) (88) (39,332) -

Rocky Mountain Power
Exhibit No.55 Page 186 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Distribution-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 (1,006,899) (234,353) (46,223) (87,348) - (568,342) (158) (70,475) -
### 108362 Station Equipment F120 (13,371,337) (3,112,148) (613,829) (1,159,952) - (7,547,424) (2,095) (935,890) -
### 108364 Poles,Towers&Fixtures F121 (52,357,809.83) (12,634,648.23) (2,555,204.68) (4,463,204.92) - (28,950,220.26) (7,721.32) (3,746,810.41) -
### 108365 Overhead Conductors F122 (17,727,482.51) (4,770,519.71) (1,031,727.81) (1,424,619.66) - (9,139,664.30) (2,084.03) (1,358,867.01) -
### 108366 Underground Conduit F123 (5,106,323.86) (1,561,828.46) (360,652.94) (377,379.94) - (2,380,258.66) (398.25) (425,805.62) -
### 108367 Underground Conductors F124 (14,079,432.22) (3,864,870.52) (845,129.60) (1,118,093.33) - (7,156,598.90) (1,573.30) (1,093,166.57) -
### 108368 Line Transformers F125 (36,360,074.52) (16,484,998.08) (3,475,719.76) (2,216,492.56) - (8,700,909.23) (26,441.55) (5,455,513.34) -
### 108369 Services F126 (20,994,686.29) (14,763,970.18) (2,432,844.36) (879,517.82) - - - (2,918,353.93) -
### 108370 Meters F127 (2,545,471.30) (1,450,622.68) (255,670.56) (99,938.64) (40,342.15) (409,606.88) - (262,367.77) (26,922.61)
### 108371 Install on Customers'Premises F128 (129,712.19) - - - - - (129,712.19) - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 (456,668.94) - - - - - (456,668.94) - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acet 300 F102D 131,415.00 48,070.50 9,474.70 9,338.31 85.49 50,978.97 325.35 13,084.62 57.05
### TOTAL DISTRIBUTION PLANT DEPR (164,566,431.04) (58,960,680.50) (11,633,324.00) (11,865,957.02) (40,256.66) (65,119,235.24) (626,615.25) (16,293,496.80) (26,865.56)
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107D (16,335,117) (5,975,248) (1,177,722) (1,160,769) (10,626) (6,336,776) (40,442) (1,626,441) (7,091)
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Overheads F102D (1,730,256) (632,913) (124,747) (122,952) (1,126) (671,207) (4,284) (172,277) (751)
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine 1710 - - - - - - - - -
### Cholla F10 - - - - - - - - -
### Total General Plant Accumulated Depr (18,065,373) (6,608,162) (1,302,470) (1,283,721) (11,752) (7,007,984) (44,725) (1,798,718) (7,843)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (18,065,373) (6,608,162) (1,302,470) (1,283,721) (11,752) (7,007,984) (44,725) (1,798,718) (7,843)
### TOTAL ACCUMDEPR-PLANT IN SERVICE (182,631,804) (65,568,842) (12,935,794) (13,149,678) (52,008) (72,127,219) (671,341) (18,092,215) (34,708)

Rocky Mountain Power
Exhibit No.55 Page 187 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Distribution-Total-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Silas F108D (237,589) (86,908) (17,130) (16,883) (155) (92,167) (588) (23,656) (103)
### Customer-System F108D - - - - - - - - -
### System Generation F108D - - - - - - - - -
### System Overheads F108D (23,172) (8,476) (1,671) (1,647) (15) (8,989) (57) (2,307) (10)
### Energy F108D - - - - - - - - -
### Total Accum Prov for Amort-General (260,761) (95,384) (18,800) (18,530) (170) (101,155) (646) (25,963) (113)
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 11111, Accum Prov for Amort-Intangible
### Silas F107D (347,757) (127,207) (25,072) (24,712) (226) (134,903) (861) (34,625) (151)
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Overheads F102D (5,595,827) (2,046,906) (403,446) (397,638) (3,640) (2,170,753) (13,854) (557,161) (2,429)
### Total Accum Prov for Amort-Intangible (5,943,584) (2,174,113) (428,518) (422,349) (3,866) (2,305,656) (14,715) (591,786) (2,580)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (6,204,345) (2,269,497) (447,318) (440,879) (4,036) (2,406,812) (15,360) (617,749) (2,693)

Rocky Mountain Power
Exhibit No.55 Page 188 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
RetailTotal - Retail-Total-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 4,254,883 2,923,631 515,004 84,048 8,157 188,562 25,449 512,187 (2,156)
13
14 Operating Expenses
15 Operation&Maintenance Expenses 3,546,006 2,454,578 438,923 73,236 7,556 132,360 19,526 419,607 220
16 Depreciation Expense 34,219 22,310 3,676 567 60 2,861 213 4,528 4
17 Amortization Expense 675,929 440,693 72,618 11,198 1,180 56,509 4,215 89,447 69
18 Taxes Other Than Income 67,932 36,063 5,981 2,393 840 9,293 354 8,753 4,255
19 IncomeTaxes-Federal (271,956) (144,375) (23,944) (9,579) (3,361) (37,205) (1,416) (35,041) (17,034)
20 IncomeTaxes-State (61,590) (32,697) (5,423) (2,169) (761) (8,426) (321) (7,936) (3,858)
21 Income Taxes Deferred 199,452 105,885 17,560 7,025 2,465 27,286 1,039 25,699 12,493
22 Investment Tax Credit Adj - - - - - - - - -
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 4,189,991 2,882,456 509,392 82,671 7,978 182,678 23,610 505,057 (3,851)
26
27 Operating Revenue For Return 64,892 41,175 5,612 1,378 179 5,884 1,839 7,129 1,695
28
29
30 Rate Base:
31 Electric Plant In Service 10,628,326 6,929,463 1,141,854 176,078 18,547 888,544 66,277 1,406,471 1,091
32 Plant Held For Future Use 354 90 22 34 16 69 0 33 89
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 9,823 6,404 1,055 163 17 821 61 1,300 1
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies - - - - - - - - -
38 Misc Deferred Debits 475,777 120,899 29,466 46,052 21,597 92,738 427 44,465 120,133
39 Cash Working Capital 5,904 4,087 731 122 13 220 33 699 0
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 11,120,184 7,060,943 1,173,128 222,449 40,190 982,393 66,799 1,452,968 121,315
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (285,644) (186,234) (30,688) (4,732) (498) (23,880) (1,781) (37,800) (29)
47 Accum Provision For Amortization (8,312,679) (5,419,706) (893,073) (137,715) (14,506) (694,953) (51,837) (1,100,036) (853)
48 Accum Deferred Income Taxes (872,284) (598,894) (105,976) (17,517) (1,812) (38,206) (4,892) (104,928) (59)
49 Unamortized ITC - - - - - - - - -
50 Customer Advance For Construction - - - - - - - - -
51 Customer Service Deposits - - - - - - - - -
52 Misc Rate Base Deductions (62,605) (13,619) (3,669) (6,587) (3,759) (8,247) (24) (5,726) (20,974)
53
54 Total Rate Base Deductions (9,533,212) (6,218,454) (1,033,406) (166,551) (20,575) (765,286) (58,535) (1,248,489) (21,916)
55
56 Total Rate Base 1,586,972 842,489 139,722 55,897 19,615 217,107 8,264 204,479 99,399
57
58
59 Return On Rate Base 4.09% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 3.10% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 189 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 1,586,972 842,489 139,722 55,897 19,615 217,107 8,264 204,479 99,399
74
75
76 Return On Ratebase($$) 3.09% 49,060 26,045 4,319 1,728 606 6,712 255 6,321 3,073
77 Operating&Maintenance Expense 3,546,006 2,454,578 438,923 73,236 7,556 132,360 19,526 419,607 220
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 34,219 22,310 3,676 567 60 2,861 213 4,528 4
80 Amortization Expense 675,929 440,693 72,618 11,198 1,180 56,509 4,215 89,447 69
81 Taxes Other Than Income 67,932 36,063 5,981 2,393 840 9,293 354 8,753 4,255
82 Federal Income Taxes (271,956) (144,375) (23,944) (9,579) (3,361) (37,205) (1,416) ((35,041) (17,03
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes (61,590) (32,697) (5,423) (2,169) (761) (8,426) (321) (7,93 (3,858
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes 199,452 105,885 17,560 7,025 2,465 27,286 1,039 25,699 12,493
87 Investment Tax Credit - - - - - - - - -
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (580,651) (326,706) (54,753) (15,907) (181) (72,852) 7,902 (118,142) (11)
90
91 Total Revenue Requirements 3,658,401 2,581,796 458,958 68,491 8,403 116,537 31,768 393,236 (789)
92 Operating Revenues 3,674,233 2,596,925 460,251 68,141 7,976 115,710 33,352 394,044 (2,166)
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return (15,832) (15,130) (1,293) 350 428 827 (1,584) (808) 1,378
96
97 Existing Revenues 3,674,233 2,596,925 460,251 68,141 7,976 115,710 33,352 394,044 (2,166)
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR -0.43% -0.58% -0.28% 0.51% 5.36% 0.71% -4.75% -0.21% -63.60%

Rocky Mountain Power
Exhibit No.55 Page 190 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Retail-Total-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 2,596,925 2,596,925 - - - - - - -
108
109 442 Commercial&Industrial Sales A 675,287 - 460,251 68,141 - 115,710 33,352 - (2,166)
110 Interruptible Demand 1710 - - - - - - - - -
ill Interruptible Energy F30
112 675,287 - 460,251 68,141 - 115,710 33,352 - (2,166)
113
114 444 Public Street&Highway Lighting A 402,020 - - - 7,976 - - 394,044 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 3,674,233 2,596,925 460,251 68,141 7,976 115,710 33,352 394,044 (2,166)
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand 1710 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fit - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140R - - - - - - - - -
134
135 AGA Revenue A - - - - - - - - - -
136
137 Total Sales from Electricity 3,674,233 2,596,925 460,251 68,141 7,976 115,710 33,352 394,044 (2,166)
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A 1 410,091 270,541 44,580 5,151 153 57,993 (8,296) 39,958 10
141 Customers F40 - - - - - - - - -
142 410,091 270,541 44,580 5,151 153 57,993 (8,296) 39,958 10
143
144 451 Misc Electric Revenue A 1 169,122 55,186 10,012 10,735 28 14,770 384 78,006 1
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 169,122 55,186 10,012 10,735 28 14,770 384 78,006 1
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A - - - - - - - - - -
152 Demand 1710 - - - - - - - - -
153 Customer F40 1,438 978 161 21 0 90 10 177 0
154 1,438 978 161 21 0 90 10 177 0
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F10 - - - - - - - - -
160 Demand 1710 - - - - - - - - -
161 - - - - - - - - -
162
163 Total Other Electric Operating Revenues 580,651 326,706 54,753 15,907 181 72,852 (7,902) 118,142 11
164
165 Total Electric Operating Revenues 4,254,883 2,923,631 515,004 84,048 8,157 188,562 25,449 512,187 (2,156)

Rocky Mountain Power
Exhibit No.55 Page 191 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation F10 - - - - - - - - -
178 421 System Generation F10 - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead F10 - - - - - - - - -
181 421 System Generation F10 - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering F10 - - - - - - - - -
198 Cholla F10 - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses F10 - - - - - - - - -
209 Cholla F10 - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses F10 - - - - - - - - -
217 Cholla F10 - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents F10 - - - - - - - - -
227 Cholla F10 - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 192 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 - - - - - - - - -
234 Cholla F10 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures Flo - - - - - - - - -
238 Cholla Flo - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant Flo - - - - - - - - -
242 Cholla Flo - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant Flo - - - - - - - - -
246 Cholla Flo - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant Flo - - - - - - - - -
250 Cholla Flo - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses Flo - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses Flo - - - - - - - - -
267
268 528 Maint Supervision&Eng F10 - - - - - - - - -
269
270 529 Maintenance of Structures Flo - - - - - - - - -
271
272 530 Maintenance of Reactor Plant Flo - - - - - - - - -
273
274 531 Maintenance of Electric Plant Flo - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear Flo - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering Flo - - - - - - - - -
282
283 536 Water For Power Flo - - - - - - - - -
284
285 537 Hydraulic Expenses Flo - - - - - - - - -
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo - - - - - - - - -
290
291 540 Rents(Hydra Generation) Flo - - - - - - - - -
292
293 541 Maint Supervision&Engineering Flo - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 193 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294

Rocky Mountain Power
Exhibit No.55 Page 194 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures Flo - - - - - - - - -
299
300 543 Maint of Dams&Waterways Flo - - - - - - - - -
301
302 544 Maintenance of Electric Plant F I o - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant F I o - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering Flo - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Total 547 - - - - - - - - -
314
315 548 Generation Expense Flo - - - - - - - - -
316 Simple Cycle Combustion Turbine F I o - - - - - - - - -
317 Total548 - - - - - - - - -
318
319 549 Miscellaneous Other Flo - - - - - - - - -
320 Wind Generation Flo - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation Flo - - - - - - - - -
324 Wind Generation Flo - - - - - - - - -
325 Total550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - -
328
329 552 Maintenance of Structures Flo - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant Flo - - - - - - - - -
332 Simple Cycle Combustion Turbine Flo - - - - - - - - -
333 Wind Generation Flo - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other Flo - - - - - - - - -
337 Simple Cycle Combustion Turbine Flo - - - - - - - - -
338 Wind Generation Flo - - - - - - - - -
339 Tota1554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power Flo - - - - - - - - -
345 Demand Flo - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts 1710 - - - - - - - - -
348 Demand 1710 - - - - - - - - -
349 Tota1555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch Flo - - - - - - - - -
353
354 557 Other Expenses Flo - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 195 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - -
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transco of Electricity by Others F10 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 - - - - - - - - -
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 196 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 197 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 - - - - - - - - -
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE - - - - - - - - -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 103,237.99 71,675.68 12,966.39 2,227.87 248.94 3,436.05 548.31 12,127.61 7.13
457
458 902 Meter Reading Expense F47 530,297.26 373,010.83 61,465.67 7,904.52 102.68 16,405.95 3,743.81 67,657.77 6.04
459
460 903 Customer Receipts&Collections F48 1,889,299.94 1,287,972.12 212,235.30 32,727.45 3,447.24 78,976.85 12,318.91 261,419.29 202.78
461
462 904 Uncollectible Accounts F80 604,730.85 438,735.99 106,145.95 24,633.00 3,742.71 5,275.27 - 26,197.92 -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE 3,127,566.03 2,171,394.61 392,813.32 67,492.85 7,541.57 104,094.11 16,611.04 367,402.59 215.95
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 149,947.05 102,028.47 16,812.51 2,162.10 28.09 9,383.99 1,024.03 18,506.22 1.65
472
473 909 Informational&Instructional Adv F40 294,852.69 200,626.61 33,059.76 4,251.50 55.23 18,452.47 2,013.64 36,390.23 3.25
474
475 910 Misc.Customer Service F40 309.07 210.30 34.65 4.46 0.06 19.34 2.11 38.14 0.00
476
477 TOTAL CUSTOMER SERVICE EXPENSE 445,108.81 302,865.38 49,906.92 6,418.06 83.37 27,855.80 3,039.78 54,934.59 4.90
478

Rocky Mountain Power
Exhibit No.55 Page 198 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Retail-Total-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102R - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102R
496 Administrative&General Salaries - - - - - - - - -
497
498 921 Office Supplies&expenses F102R - - - - - - - - -
499 Customer-System F42 6,895 4,496 741 114 12 576 43 912 1
500 System Overheads F102R
501 Office Supplies&expenses 6,895 4,496 741 114 12 576 43 912 1
502
503 922 A&G Expenses Transferred F102R - - - - - - - - -
504
505 923 Outside Services F102R - - - - - - - - -
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102R
508 Outside Services - - - - - - - - -
509
510 924 Property Insurance F102R - - - - - - - - -
511 System Generation F105R - - - - - - - - -
512 System Overheads F102R - - - - - - - - -
513
514 925 Injuries&Damages F102R - - - - - - - - -
515
516 926 Employee Pensions&Benefits F138R 736,058 509,757 91,211 15,227 1,571 27,185 4,049 87,012 46
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 - - - - - - - - -
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138R (804,242) (556,979) (99,660) (16,638) (1,716) (29,703) (4,424) (95,072) (50)
524
525 930 Misc General Expenses
526 Sims F138R - - - - - - - - -
527 Customer F138R - - - - - - - - -
528 Labor F138R 11,628 8,053 1,441 241 25 429 64 1,375 1
529
530 931 Rents F102R - - - - - - - - -
531
532 935 Maintenance of General Plant F108R 22,992 14,991 2,470 381 40 1,922 143 3,043 2
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE (26,669) (19,682) (3,797) (675) (69) 410 (125) (2,731) (0)
535
536
537 TOTAL O&M EXPENSE 3,546,006 2,454,578 438,923 73,236 7,556 132,360 19,526 419,607 220
538

Rocky Mountain Power
Exhibit No.55 Page 199 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Retail-Total-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F10 - - - - - - - - -
543
544 403NP Nuclear Depreciation F10 - - - - - - - - -
545
546 403HP Hydro Depreciation F10 - - - - - - - - -
547
548 403OP Other Production Depreciation F10 - - - - - - - - -
549 Simple Cycle Combustion Turbine F10 - - - - - - - - -
550 System Generation F10 - - - - - - - - -
551 Wind Generation F10 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cost Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense - - - - - - - - -
571
572 403GP General Depreciation
573 Situs F107R - - - - - - - - -
574 System Generation F105R - - - - - - - - -
575 System Generation F105R - - - - - - - - -
576 Energy F30 - - - - - - - - -
577 Customer-System F42 34,219 22,310 3,676 567 60 2,861 213 4,528 4
578 System Generation F105R - - - - - - - - -
579 System Overheads F102R - - - - - - - - -
580 Simple Cycle Combustion Turbine F10 - - - - - - - - -
581 Cholla F10 - - - - - - - - -
582 Total General Expense 34,219 22,310 3,676 567 60 2,861 213 4,528 4
583
584 403GVO General Vehicles F105R - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F10
589
590
591 TOTAL DEPRECIATION EXPENSE 34,219 22,310 3,676 567 60 2,861 213 4,528 4
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102R - - - - - - - - -
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General - - - - - - - - -
602

Rocky Mountain Power
Exhibit No.55 Page 200 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107R - - - - - - - - -
610 Energy F30 - - - - - - - - -
611 System Overheads F102R - - - - - - - - -
612 Customer-System F42 675,929 440,693 72,618 11,198 1,180 56,509 4,215 89,447 69
613 System Generation F105R - - - - - - - - -
614 System Generation F105R - - - - - - - - -
615 System Generation F105R - - - - - - - - -
System Generation F105R - - - - - - - - -
617 System Generation F105R - - - - - - - - -
618 System Generation F10 - - - - - - - - -
619 Total Amort.Intangible Plant 675,929 440,693 72,618 11,198 1,180 56,509 4,215 89,447 69
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj 1`10 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE 675,929 440,693 72,618 11,198 1,180 56,509 4,215 89,447 69
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F10111 67,932 36,063 5,981 2,393 840 9,293 354 8,753 4,255
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101R - - - - - - - - -
639
640 41141 Deferred I T C-Idaho F10111
641
642 TOTAL DEFERRED ITC - - - - - - - - -
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101R 308,192 163,613 27,134 10,855 3,809 42,163 1,605 39,710 19,303
646
647 41020 Deferred Income Tax-State-DR F10111 - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101R (108,740) (57,728) (9,574) (3,830) (1,344) (14,876) (566) (14,011) (6,811)
650
651 41111 Deferred Income Tax-State-CR F10111
652
653 TOTAL DEFERRED INCOME TAXES 199,452 105,885 17,560 7,025 2,465 27,286 1,039 25,699 12,493
654
655 INCOME TAXES
656
657 40911 State Income Taxes F10111 (61,590) (32,697) (5,423) (2,169) (761) (8,426) (321) (7,936) (3,858)
658
659 40910 Federal Income Tax 1710111 (271,956) (144,375) (23,944) (9,579) (3,361) (37,205) (1,416) (35,041) (17,034)
660
661
662 TOTAL OPERATING EXPENSES 4,251,582 2,915,153 514,815 84,840 8,739 191,104 23,931 512,993 7
663

Rocky Mountain Power
Exhibit No.55 Page 201 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Retail-Total-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights Flo - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements Flo - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment Flo - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units Flo - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment Flo - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment Flo - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 Flo - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights Flo - - - - - - - - -
693
694 321 Structures and Improvements Flo - - - - - - - - -
695
696 322 Reactor Plant Equipment Flo - - - - - - - - -
697
698 323 Turbogenerator Units Flo - - - - - - - - -
699
700 324 Land and Land Rights Flo - - - - - - - - -
701
702 325 Misc.Power Plant Equipment Flo - - - - - - - - -
703
704 N00 Unclassified Nuclear Pit-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights Flo - - - - - - - - -
710
711 331 Structures and Improvements Flo - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators Flo - - - - - - - - -
716
717 334 Accessory Electric Equipment Flo - - - - - - - - -
718
719 335 Misc.Power Plant Equipment Flo - - - - - - - - -
720
721 336 Roads,Railroads&Bridges Flo - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 Flo
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 202 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Retail-Total-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F10 - - - - - - - - -
749
750 000 Unclassified Other Prod-Acct 300 F10
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F10 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F10 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F10 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 203 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 204 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand Fl0 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Acet 300 F10 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acet 300 F10
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 205 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT - - - - - - - - -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107R - - - - - - - - -
874 Customer-System F42 48,407 31,560 5,201 802 84 4,047 302 6,406 5
875 System Generation F105R - - - - - - - - -
876 System Generation F105R - - - - - - - - -
877 System Overheads F102R - - - - - - - - -
878 Total Land&Land Rights 48,407 31,560 5,201 802 84 4,047 302 6,406 5
879
880 390 Structures and Improvements
881 Situs F107R - - - - - - - - -
882 System Generation F105R - - - - - - - - -
883 System Generation F105R - - - - - - - - -
884 Customer-System F42 352,542 229,850 37,875 5,841 615 29,473 2,198 46,653 36
885 System Generation F102R - - - - - - - - -
886 Energy F102R - - - - - - - - -
887 System Overheads F102R - - - - - - - - -
888
889 Total Structures and Improvements 352,542 229,850 37,875 5,841 615 29,473 2,198 46,653 36
890
891 391 Office Furniture&Equipment
892 Situs F107R - - - - - - - - -
893 System Generation F105R - - - - - - - - -
894 System Generation F105R - - - - - - - - -
895 Customer-System F42 120,213 78,377 12,915 1,992 210 10,050 750 15,908 12
896 System Generation F105R - - - - - - - - -
897 Energy F30 - - - - - - - - -
898 System Overheads F102R - - - - - - - - -
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 - - - - - - - - -
901 Total Office Furniture&Equipment 120,213 78,377 12,915 1,992 210 10,050 750 15,908 12
902
903 392 Transportation Equipment
904 Situs F107R - - - - - - - - -
905 System Overheads F102R - - - - - - - - -
906 System Generation F105R - - - - - - - - -
907 Customer-System F42 - - - - - - - - -
908 System Generation F105R - - - - - - - - -
909 Energy F30 - - - - - - - - -
910 System Generation F105R - - - - - - - - -
911 Cholla F10 - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 - - - - - - - - -
913 Total Transportation Equipment - - - - - - - - -
914

Rocky Mountain Power
Exhibit No.55 Page 206 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107R - - - - - - - - -
920 System Generation F105R - - - - - - - - -
921 System Generation F105R - - - - - - - - -
922 System Overheads F102R - - - - - - - - -
923 System Generation F105R - - - - - - - - -
924 Simple Cycle Combustion Turbine F10 - - - - - - - - -
925 Total Stores Equipment - - - - - - - - -
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107R - - - - - - - - -
929 System Generation F105R - - - - - - - - -
930 System Generation F105R - - - - - - - - -
931 System Overheads F102R - - - - - - - - -
932 Energy F30 - - - - - - - - -
933 System Generation F105R - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 - - - - - - - - -
936 Total Tools,Shop&Garage Equipment - - - - - - - - -
937
938 395 Laboratory Equipment
939 Sims F107R - - - - - - - - -
940 System Generation F105R - - - - - - - - -
941 System Generation F105R - - - - - - - - -
942 System Overheads F102R - - - - - - - - -
943 Energy F30 - - - - - - - - -
944 System Generation F105R - - - - - - - - -
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 - - - - - - - - -
947 Total Laboratory Equipment - - - - - - - - -
948
949 396 Power Operated Equipment
950 Sims F107R - - - - - - - - -
951 System Generation F105R - - - - - - - - -
952 System Generation F105R - - - - - - - - -
953 System Overheads F102R - - - - - - - - -
954 System Generation F105R - - - - - - - - -
955 Energy F30 - - - - - - - - -
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment - - - - - - - - -
959
960 397 Communication Equipment
961 Sims F107R - - - - - - - - -
962 System Generation F105R - - - - - - - - -
963 System Generation F105R - - - - - - - - -
964 System Overheads F102R - - - - - - - - -
965 Customer-System F42 147,594 96,229 15,857 2,445 258 12,339 920 19,531 15
966 System Generation F105R - - - - - - - - -
967 Energy F30 - - - - - - - - -
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 - - - - - - - - -
970 Total Communication Equipment 147,594 96,229 15,857 2,445 258 12,339 920 19,531 15
971

Rocky Mountain Power
Exhibit No.55 Page 207 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Retail-Total-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107R - - - - - - - - -
977 System Generation F105R - - - - - - - - -
978 System Generation F105R - - - - - - - - -
979 Customer-System F42 2,975 1,940 320 49 5 249 19 394 0
980 System Overheads F102R - - - - - - - - -
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105R - - - - - - - - -
983 Total Misc.Equipment 2,975 1,940 320 49 5 249 19 394 0
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 3901, General Capital Lease
990 Situs F107R - - - - - - - - -
991 System Generation F105R - - - - - - - - -
992 System Overheads F102R - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct 300 F102R - - - - - - - - -
### GVO Unclassified Gen Veh-Acct 300 F102R
### TOTAL GENERAL PLANT 671,731 437,955 72,167 11,128 1,172 56,158 4,189 88,892 69
### INTANGIBLE PLANT
### 301 Organization
### Situs F107R - - - - - - - - -
### System Overheads F102R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### Total Franchise&Consent - - - - - - - - -
### 303 Miscellaneous Intangible Plant
### Situs F107R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### System Overheads F102R - - - - - - - - -
### Energy F30 - - - - - - - - -
### Customer-System F42 9,956,595 6,491,508 1,069,687 164,950 17,374 832,387 62,089 1,317,579 1,022
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105R - - - - - - - - -
### Total Miscellaneous Intangible Plant 9,956,595 6,491,508 1,069,687 164,950 17,374 832,387 62,089 1,317,579 1,022
### 100 Unclass Intangible Plant-Acct 300 F102R - - - - - - - - -
### TOTAL INTANGIBLE PLANT 9,956,595 6,491,508 1,069,687 164,950 17,374 832,387 62,089 1,317,579 1,022
### TOTAL ELECTRIC PLANT IN SERVICE 10,628,326 6,929,463 1,141,854 176,078 18,547 888,544 66,277 1,406,471 1,091

Rocky Mountain Power
Exhibit No.55 Page 208 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Retail-Total-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 354 90 22 34 16 69 0 33 89
### Total Plant Held For Future Use 354 90 22 34 16 69 0 33 89
### 114 Electric Plant Acquisition Adjust F10 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F I 0 - - - - - - - - -
### 128 Pensions F102R - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102R - - - - - - - - -
### 163 Stores Expense Undistributed F102R - - - - - - - - -
### 25318 Provo Working Capital Deposit F102R - - - - - - - - -
### 165 Prepayments F102R - - - - - - - - -
### General Plant F42 9,823 6,404 1,055 163 17 821 61 1,300 1
### System Generation F102R - - - - - - - - -
### System Energy F102R - - - - - - - - -
### System Overheads F102R - - - - - - - - -
### Total Prepayments 9,823 6,404 1,055 163 17 821 61 1,300 1
### 182 Misc Regulatory Assets F102R (19,172) (4,872) (1,187) (1,856) (870) (3,737) (17) (1,792) (4,841)
### System Generation F102R - - - - - - - - -
### Simple Cycle Combustion Turbine F102R - - - - - - - - -
### System Generation F102R - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102R - - - - - - - - -
### System Overheads F102R 494,703 125,708 30,638 47,883 22,456 96,427 444 46,234 124,912
### Total Misc Regulatory Assets 475,531 120,837 29,450 46,028 21,586 92,690 427 44,442 120,071
### 186 Misc Deferred Debits F102R - - - - - - - - -
### System Generation F102R - - - - - - - - -
### System Generation F102R - - - - - - - - -
### System Generation F102R - - - - - - - - -
### System Overheads F102R 246 63 15 24 11 48 0 23 62
### System Energy F102R - - - - - - - - -
### System Net Steam Plant F102R - - - - - - - - -
### Excise Tax F102R - - - - - - - - -
### Total Misc Deferred Debits 246 63 15 24 11 48 0 23 62

Rocky Mountain Power
Exhibit No.55 Page 209 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Worldng Capital F137R (40,148) (27,791) (4,969) (829) (86) (1,499) (221) (4,751) (2)
### OWC Other Working Capital F137R 46,051 31,877 5,700 951 98 1,719 254 5,449 3
### Total Other Working Capital 46,051 31,877 5,700 951 98 1,719 254 5,449 3
### 18222 Nuclear Plant F10 - - - - - - - - -
### 1869 Mise Deferred Debits-Trojan F10 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 491,858 131,480 31,274 46,371 21,643 93,849 521 46,497 120,224
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102R - - - - - - - - -
### 2282 Accum Prov for Injuries&Damages F102R - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102R - - - - - - - - -
### 25335 Accum Prov for Pensions Obligation F102R - - - - - - - - -
### 22844 Accum Hydro Relicensing Obligation F10 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 - - - - - - - - -
### 254 Situs F102R - - - - - - - - -
### 254 SG F102R - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Canal F50 - - - - - - - - -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits F10 (62,605) (13,619) (3,669) (6,587) (3,759) (8,247) (24) (5,726) (20,974)
### 190 Accum Deferred Income Taxes F104R - - - - - - - - -
### Customer System F104R - - - - - - - - -
### System Overhead F138R 367,348 254,407 45,521 7,600 784 13,567 2,021 43,425 23
### System Generation F104R - - - - - - - - -
### IBT F104R - - - - - - - - -
### Bad Debt Expense F42 112,627 73,431 12,100 1,866 197 9,416 702 14,904 12
### TROJP F104R - - - - - - - - -
### System Generation F104R - - - - - - - - -
### Energy F104R - - - - - - - - -
### System Net Plant F104R - - - - - - - - -
### Division Net Plant Distribution F104R
### Total Accum Deferred Income Taxes 479,975 327,838 57,621 9,466 981 22,983 2,723 58,330 34
### 281 Accum Deferred Income Taxes F104R - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 210 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104R (228,668) (149,087) (24,567) (3,788) (399) (19,117) (1,426) (30,260) (23)
### DITBAL F104R (1,170) (763) (126) (19) (2) (98) (7) (155) (0)
### System Net Plant F104R - - - - - - - - -
### Labor F138R (899,050) (622,638) (111,409) (18,599) (1,919) (33,205) (4,945) (106,280) (56)
### GPS F104R - - - - - - - - -
### CIAC F104R - - - - - - - - -
### SNPD F104R - - - - - - - - -
### SCHMDEXP F104R - - - - - - - - -
### TAXDEPR F104R - - - - - - - - -
### DGP F104R - - - - - - - - -
### IBT F104R - - - - - - - - -
### SSGCT F104R - - - - - - - - -
### SSGCH F104R - - - - - - - - -
### SE F104R - - - - - - - - -
### SG F104R - - - - - - - - -
### Total Accum Deferred Income Taxes (1,128,888) (772,488) (136,101) (22,407) (2,320) (52,419) (6,378) (136,695) (79)
### 283 Accum Deferred Income Taxes F104R (7,124) (4,645) (765) (118) (12) (596) (44) (943) (1)
### System Generation F104R - - - - - - - - -
### Energy F104R - - - - - - - - -
### Labor F138R (212,234) (146,983) (26,300) (4,391) (453) (7,838) (1,167) (25,089) (13)
### General Plant F104R (4,013) (2,617) (431) (66) (7) (336) (25) (531) (0)
### System Net Plant F104R - - - - - - - - -
### TROJP F104R - - - - - - - - -
### System Generation F104R - - - - - - - - -
### Simple Cycle Combustion Turbine F104R - - - - - - - - -
### System Generation F104R - - - - - - - - -
### Total Accum Deferred Income Taxes (223,371) (154,244) (27,496) (4,575) (472) (8,770) (1,237) (26,563) (14)
### 255 Accum Investment Tax Credit F104R
### TOTAL RATE BASE DEDUCTIONS (934,889) (612,513) (109,645) (24,104) (5,571) (46,453) (4,916) (110,653) (21,034)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F10 - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F10 - - - - - - - - -
### 108OP Other Production-Accum Depr F10 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Wind Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr F10 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 211 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Retail-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct 300 F102R
### TOTAL DISTRIBUTION PLANT DEPR - - - - - - - - -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### Customer-System F42 (285,644) (186,234) (30,688) (4,732) (498) (23,880) (1,781) (37,800) (29)
### System Overheads F102R - - - - - - - - -
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Cholla F10 - - - - - - - - -
### Total General Plant Accumulated Depr (285,644) (186,234) (30,688) (4,732) (498) (23,880) (1,781) (37,800) (29)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (285,644) (186,234) (30,688) (4,732) (498) (23,880) (1,781) (37,800) (29)
### TOTAL ACCUM DEPR-PLANT IN SERVICE (285,644) (186,234) (30,688) (4,732) (498) (23,880) (1,781) (37,800) (29)

Rocky Mountain Power
Exhibit No.55 Page 212 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Retail-Total-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Silas F108R - - - - - - - - -
### Customer-System F108R - - - - - - - - -
### System Generation F108R - - - - - - - - -
### System Overheads F108R - - - - - - - - -
### Energy F108R - - - - - - - - -
### Total Accum Prov for Amort-General - - - - - - - - -
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 111IP Accum Prov for Amort-Intangible
### Situs F107R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### System Generation F105R - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105R - - - - - - - - -
### Customer-System F42 (8,312,679) (5,419,706) (893,073) (137,715) (14,506) (694,953) (51,837) (1,100,036) (853)
### System Generation F105R - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Overheads F102R - - - - - - - - -
### Total Accum Prov for Amort-Intangible (8,312,679) (5,419,706) (893,073) (137,715) (14,506) (694,953) (51,837) (1,100,036) (853)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (8,312,679) (5,419,706) (893,073) (137,715) (14,506) (694,953) (51,837) (1,100,036) (853)

Rocky Mountain Power
Exhibit No.55 Page 213 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
MiscTotal - Misc-Total-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 2,327,467 548,350 140,121 234,524 125,797 348,089 2,417 211,865 716,304
13
14 Operating Expenses
15 Operation&Maintenance Expenses 2,175,692 497,890 129,219 221,365 121,448 320,271 1,837 196,689 686,973
16 Depreciation Expense - - - - - - - - -
17 Amortization Expense - - - - - - - - -
18 Taxes Other Than Income - - - - - - - - -
19 Income Taxes-Federal 59,183 15,055 3,667 5,725 2,680 11,566 53 5,533 14,903
20 Income Taxes-State 13,403 3,409 830 1,297 607 2,619 12 1,253 3,375
21 Income Taxes Deferred - - - - - - - - -
22 Investment Tax Credit Adj - - - - - - - - -
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 2,248,278 516,354 133,717 228,387 124,734 334,457 1,902 203,476 705,252
26
27 Operating Revenue For Return 79,189 31,996 6,405 6,137 1,063 13,632 515 8,389 11,052
28
29
30 Rate Base:
31 Electric Plant In Service - - - - - - - - -
32 Plant Held For Future Use - - - - - - - - -
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 312,487 79,406 19,353 30,246 14,185 60,910 281 29,205 78,903
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies - - - - - - - - -
38 Misc Deferred Debits 2,288,673 581,572 141,741 221,526 103,891 446,105 2,056 213,896 577,886
39 Cash Working Capital (27,516) (6,297) (1,634) (2,800) (1,536) (4,050) (23) (2,488) (8,688)
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 2,573,644 654,681 159,459 248,973 116,541 502,965 2,313 240,613 648,100
44
45 Rate Base Deductions
46 Accum Provision For Depreciation - - - - - - - - -
47 Accum Provision For Amortization - - - - - - - - -
48 Accum Deferred Income Taxes - - - - - - - - -
49 Unamortized ITC - - - - - - - - -
50 Customer Advance For Construction - - - - - - - - -
51 Customer Service Deposits - - - - - - - - -
52 Misc Rate Base Deductions - - - - - - - - -
53
54 Total Rate Base Deductions
55
56 Total Rate Base 2,573,644 654,681 159,459 248,973 116,541 502,965 2,313 240,613 648,100
57
58
59 Return On Rate Base 3.08% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 1.07% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 214 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 2,573,644 654,681 159,459 248,973 116,541 502,965 2,313 240,613 648,100
74
75
76 Return On Ratebase($$) 3.09% 79,562 20,239 4,930 7,697 3,603 15,549 72 7,438 20,036
77 Operating&Maintenance Expense 2,175,692 497,890 129,219 221,365 121,448 320,271 1,837 196,689 686,973
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense - - - - - - - - -
80 Amortization Expense - - - - - - - - -
81 Taxes Other Than Income - - - - - - - - -
82 Federal Income Taxes 59,183 15,055 3,667 5,725 2,680 11,566 53 5,533 14,903
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes 13,403 3,409 830 1,297 607 2,619 12 1,253 3,375
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes - - - - - - - - -
87 Investment Tax Credit - - - - - - - - -
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (28) (6) (2) (3) (2) (4) (0) (3) (9)
90
91 Total Revenue Requirements 2,327,812 536,587 138,645 236,081 128,336 350,002 1,973 210,911 725,278
92 Operating Revenues 2,327,439 548,344 140,120 234,521 125,795 348,085 2,417 211,862 716,295
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return 373 (11,757) (1,475) 1,560 2,540 1,916 (443) (951) 8,983
96
97 Existing Revenues 2,327,439 548,344 140,120 234,521 125,795 348,085 2,417 211,862 716,295
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR 0.02% -2.14% -1.05% 0.67% 2.02% 0.55% -18.34% -0.45% 1.25%

Rocky Mountain Power
Exhibit No.55 Page 215 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Misc-Total-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 548,344 548,344 - - - - - - -
108
109 442 Commercial&Industrial Sales A 1,441,437 - 140,120 234,521 - 348,085 2,417 - 716,295
110 Interruptible Demand 1710 - - - - - - - - -
ill Interruptible Energy F30
112 1,441,437 - 140,120 234,521 - 348,085 2,417 - 716,295
113
114 444 Public Street&Highway Lighting A 337,658 - - - 125,795 - - 211,862 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 2,327,439 548,344 140,120 234,521 125,795 348,085 2,417 211,862 716,295
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand 1710 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fll - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140M - - - - - - - - -
134
135 AGA Revenue A - - - - - - - - - -
136
137 Total Sales from Electricity 2,327,439 548,344 140,120 234,521 125,795 348,085 2,417 211,862 716,295
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A - - - - - - - - - -
152 Demand F10 - - - - - - - - -
153 Customer F40 - - - - - - - - -
154 - - - - - - - - -
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F10 28 6 2 3 2 4 0 3 9
160 Demand 1710 - - - - - - - - -
161 28 6 2 3 2 4 0 3 9
162
163 Total Other Electric Operating Revenues 28 6 2 3 2 4 0 3 9
164
165 Total Electric Operating Revenues 2,327,467 548,350 140,121 234,524 125,797 348,089 2,417 211,865 716,304

Rocky Mountain Power
Exhibit No.55 Page 216 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation Flo - - - - - - - - -
178 421 System Generation Flo - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead Flo - - - - - - - - -
181 421 System Generation Flo - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering Flo - - - - - - - - -
198 Cholla Flo - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses Flo - - - - - - - - -
209 Cholla Flo - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses Flo - - - - - - - - -
217 Cholla Flo - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents Flo - - - - - - - - -
227 Cholla Flo - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 217 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 - - - - - - - - -
234 Cholla F10 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures Flo - - - - - - - - -
238 Cholla Flo - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant Flo - - - - - - - - -
242 Cholla Flo - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant Flo - - - - - - - - -
246 Cholla Flo - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant Flo - - - - - - - - -
250 Cholla Flo - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses Flo - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses Flo - - - - - - - - -
267
268 528 Maint Supervision&Eng F10 - - - - - - - - -
269
270 529 Maintenance of Structures Flo - - - - - - - - -
271
272 530 Maintenance of Reactor Plant Flo - - - - - - - - -
273
274 531 Maintenance of Electric Plant Flo - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear Flo - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering Flo - - - - - - - - -
282
283 536 Water For Power Flo - - - - - - - - -
284
285 537 Hydraulic Expenses Flo - - - - - - - - -
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo - - - - - - - - -
290
291 540 Rents(Hydra Generation) Flo - - - - - - - - -
292
293 541 Maint Supervision&Engineering Flo - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 218 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F10 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F10 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant F10 - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F10 - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Tota1547 - - - - - - - - -
314
315 548 Generation Expense Flo - - - - - - - - -
316 Simple Cycle Combustion Turbine F10 - - - - - - - - -
317 Total 548 - - - - - - - - -
318
319 549 Miscellaneous Other Flo - - - - - - - - -
320 Wind Generation F10 - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation F10 - - - - - - - - -
324 Wind Generation F10 - - - - - - - - -
325 Tota1550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - -
328
329 552 Maintenance of Structures F10 - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant Flo - - - - - - - - -
332 Simple Cycle Combustion Turbine F10 - - - - - - - - -
333 Wind Generation F10 - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other F10 - - - - - - - - -
337 Simple Cycle Combustion Turbine F10 - - - - - - - - -
338 Wind Generation F10 - - - - - - - - -
339 Total 554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F10 1,467,341 319,211 85,991 154,390 88,103 193,291 560 134,201 491,596
345 Demand F10 - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts F10 - - - - - - - - -
348 Demand F10 - - - - - - - - -
349 Tota1555 1,467,341 319,211 85,991 154,390 88,103 193,291 560 134,201 491,596
350
351
352 556 System Control&Load Dispatch F10 - - - - - - - - -
353
354 557 Other Expenses F10 - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 219 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - -
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply 1,467,341 319,211 85,991 154,390 88,103 193,291 560 134,201 491,596
374
375 TOTAL PRODUCTION EXPENSE 1,467,341 319,211 85,991 154,390 88,103 193,291 560 134,201 491,596
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transco of Electricity by Others F10 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 - - - - - - - - -
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 220 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 221 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 - - - - - - - - -
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE - - - - - - - - -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 222 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Misc-Total-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102M - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102M
496 Administrative&General Salaries - - - - - - - - -
497
498 921 Office Supplies&expenses F102M - - - - - - - - -
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102M
501 Office Supplies&expenses - - - - - - - - -
502
503 922 A&G Expenses Transferred F102M - - - - - - - - -
504
505 923 Outside Services F102M - - - - - - - - -
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102M
508 Outside Services - - - - - - - - -
509
510 924 Property Insurance F102M - - - - - - - - -
511 System Generation F105M - - - - - - - - -
512 System Overheads F102M - - - - - - - - -
513
514 925 Injuries&Damages F102M - - - - - - - - -
515
516 926 Employee Pensions&Benefits F138M - - - - - - - - -
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 708,351 178,679 43,229 66,976 33,344 126,981 1,277 62,489 195,377
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138M - - - - - - - - -
524
525 930 Misc General Expenses
526 Situs F138M - - - - - - - - -
527 Customer F138M - - - - - - - - -
528 Labor F138M - - - - - - - - -
529
530 931 Rents F102M - - - - - - - - -
531
532 935 Maintenance of General Plant F108M - - - - - - - - -
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 708,351 178,679 43,229 66,976 33,344 126,981 1,277 62,489 195,377
535
536
537 TOTAL O&M EXPENSE 2,175,692 497,890 129,219 221,365 121,448 320,271 1,837 196,689 686,973
538

Rocky Mountain Power
Exhibit No.55 Page 223 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Misc-Total-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F10 - - - - - - - - -
543
544 403NP Nuclear Depreciation F10 - - - - - - - - -
545
546 403HP Hydro Depreciation F10 - - - - - - - - -
547
548 403OP Other Production Depreciation F10 - - - - - - - - -
549 Simple Cycle Combustion Turbine F10 - - - - - - - - -
550 System Generation F10 - - - - - - - - -
551 Wind Generation F10 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cost Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense - - - - - - - - -
571
572 403GP General Depreciation
573 Silas F107M - - - - - - - - -
574 System Generation F105M - - - - - - - - -
575 System Generation F105M - - - - - - - - -
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105M - - - - - - - - -
579 System Overheads F102M - - - - - - - - -
580 Simple Cycle Combustion Turbine F10 - - - - - - - - -
581 Cholla F10 - - - - - - - - -
582 Total General Expense - - - - - - - - -
583
584 403GVO General Vehicles F105M - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F10
589
590
591 TOTAL DEPRECIATION EXPENSE
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Silas F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102M - - - - - - - - -
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General - - - - - - - - -
602

Rocky Mountain Power
Exhibit No.55 Page 224 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107M - - - - - - - - -
610 Energy F30 - - - - - - - - -
611 System Overheads F102M - - - - - - - - -
612 Customer-System F42 - - - - - - - - -
613 System Generation F105M - - - - - - - - -
614 System Generation F105M - - - - - - - - -
615 System Generation F105M - - - - - - - - -
System Generation F105M - - - - - - - - -
617 System Generation F105M - - - - - - - - -
618 System Generation F10 - - - - - - - - -
619 Total Amort.Intangible Plant - - - - - - - - -
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj 1`10 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE - - - - - - - - -
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101M - - - - - - - - -
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101M - - - - - - - - -
639
640 41141 Deferred I T C-Idaho F101M
641
642 TOTAL DEFERRED ITC - - - - - - - - -
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR 17101M - - - - - - - - -
646
647 41020 Deferred Income Tax-State-DR 17101M - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR 17101M - - - - - - - - -
650
651 41111 Deferred Income Tax-State-CR 17101M
652
653 TOTAL DEFERRED INCOME TAXES - - - - - - - - -
654
655 INCOME TAXES
656
657 40911 State Income Taxes 17101M 13,403 3,409 830 1,297 607 2,619 12 1,253 3,375
658
659 40910 Federal Income Tax 17101M 59,183 15,055 3,667 5,725 2,680 11,566 53 5,533 14,903
660
661
662 TOTAL OPERATING EXPENSES 2,234,875 512,945 132,886 227,090 124,128 331,837 1,890 202,223 701,876
663

Rocky Mountain Power
Exhibit No.55 Page 225 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Misc-Total-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F10 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F10 - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units F10 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F10 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F10 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F10 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units F10 - - - - - - - - -
699
700 324 Land and Land Rights F10 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - -
703
704 N00 Unclassified Nuclear Ph-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 - - - - - - - - -
710
711 331 Structures and Improvements F10 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F10 - - - - - - - - -
716
717 334 Accessory Electric Equipment F10 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F10 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F10 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F10
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 226 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Misc-Total-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F10 - - - - - - - - -
749
750 000 Unclassified Other Prod-Acct 300 F10
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F10 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F10 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F10 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 227 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -
792 Mist-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F10 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 TOO Unclassified Trans Plant-Acct 300 F10 - - - - - - - - -
801 ISO Unclassified Trans Sub-Ater 300 F10
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854

Rocky Mountain Power
Exhibit No.55 Page 228 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acet 300 F20
869 TOTAL DISTRIBUTION PLANT - - - - - - - - -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Silas F107M - - - - - - - - -
874 Customer-System F42 - - - - - - - - -
875 System Generation F105M - - - - - - - - -
876 System Generation F105M - - - - - - - - -
877 System Overheads F102M - - - - - - - - -
878 Total Land&Land Rights - - - - - - - - -
879
880 390 Structures and Improvements
881 Silas F107M - - - - - - - - -
882 System Generation F105M - - - - - - - - -
883 System Generation F105M - - - - - - - - -
884 Customer-System F42 - - - - - - - - -
885 System Generation F102M - - - - - - - - -
886 Energy F102M - - - - - - - - -
887 System Overheads F102M - - - - - - - - -
888
889 Total Structures and Improvements - - - - - - - - -
890
891 391 Office Furniture&Equipment
892 Situs F107M - - - - - - - - -
893 System Generation F105M - - - - - - - - -
894 System Generation F105M - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105M - - - - - - - - -
897 Energy F30 - - - - - - - - -
898 System Overheads F102M - - - - - - - - -
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 - - - - - - - - -
901 Total Office Furniture&Equipment - - - - - - - - -
902
903 392 Transportation Equipment
904 Situs F107M - - - - - - - - -
905 System Overheads F102M - - - - - - - - -
906 System Generation F105M - - - - - - - - -
907 Customer-System F42 - - - - - - - - -
908 System Generation F105M - - - - - - - - -
909 Energy F30 - - - - - - - - -
910 System Generation F105M - - - - - - - - -
911 Cholla F10 - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 - - - - - - - - -
913 Total Transportation Equipment - - - - - - - - -
914

Rocky Mountain Power
Exhibit No.55 Page 229 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107M - - - - - - - - -
920 System Generation F105M - - - - - - - - -
921 System Generation F105M - - - - - - - - -
922 System Overheads F102M - - - - - - - - -
923 System Generation F105M - - - - - - - - -
924 Simple Cycle Combustion Turbine F10 - - - - - - - - -
925 Total Stores Equipment - - - - - - - - -
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107M - - - - - - - - -
929 System Generation F105M - - - - - - - - -
930 System Generation F105M - - - - - - - - -
931 System Overheads F102M - - - - - - - - -
932 Energy F30 - - - - - - - - -
933 System Generation F105M - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 - - - - - - - - -
936 Total Tools,Shop&Garage Equipment - - - - - - - - -
937
938 395 Laboratory Equipment
939 Sims F107M - - - - - - - - -
940 System Generation F105M - - - - - - - - -
941 System Generation F105M - - - - - - - - -
942 System Overheads F102M - - - - - - - - -
943 Energy F30 - - - - - - - - -
944 System Generation F105M - - - - - - - - -
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 - - - - - - - - -
947 Total Laboratory Equipment - - - - - - - - -
948
949 396 Power Operated Equipment
950 Sims F107M - - - - - - - - -
951 System Generation F105M - - - - - - - - -
952 System Generation F105M - - - - - - - - -
953 System Overheads F102M - - - - - - - - -
954 System Generation F105M - - - - - - - - -
955 Energy F30 - - - - - - - - -
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment - - - - - - - - -
959
960 397 Communication Equipment
961 Silas F107M - - - - - - - - -
962 System Generation F105M - - - - - - - - -
963 System Generation F105M - - - - - - - - -
964 System Overheads F102M - - - - - - - - -
965 Customer-System F42 - - - - - - - - -
966 System Generation F105M - - - - - - - - -
967 Energy F30 - - - - - - - - -
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 - - - - - - - - -
970 Total Communication Equipment - - - - - - - - -
971

Rocky Mountain Power
Exhibit No.55 Page 230 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Misc-Total-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Silas F107M - - - - - - - - -
977 System Generation F105M - - - - - - - - -
978 System Generation F105M - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102M - - - - - - - - -
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105M - - - - - - - - -
983 Total Misc.Equipment - - - - - - - - -
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 3901, General Capital Lease
990 Silas F107M - - - - - - - - -
991 System Generation F105M - - - - - - - - -
992 System Overheads F102M - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Aect 300 F102M - - - - - - - - -
### GVO Unclassified Gen Veh-Acct 300 F102M
### TOTAL GENERAL PLANT - - - - - - - - -
### INTANGIBLE PLANT
### 301 Organization
### Situs F107M - - - - - - - - -
### System Overheads F102M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### Total Franchise&Consent - - - - - - - - -
### 303 Miscellaneous Intangible Plant
### Situs F107M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### System Overheads F102M - - - - - - - - -
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105M - - - - - - - - -
### Total Miscellaneous Intangible Plant - - - - - - - - -
### 100 Unclass Intangible Plant-Acct 300 F102M - - - - - - - - -
### TOTAL INTANGIBLE PLANT
### TOTAL ELECTRIC PLANT IN SERVICE

Rocky Mountain Power
Exhibit No.55 Page 231 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Mist-Total-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 - - - - - - - - -
### Total Plant Held For Future Use - - - - - - - - -
### 114 Electric Plant Acquisition Adjust F10 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F10 - - - - - - - - -
### 128 Pensions F102M - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102M - - - - - - - - -
### 163 Stores Expense Undistributed F102M - - - - - - - - -
### 25318 Provo Working Capital Deposit F102M - - - - - - - - -
### 165 Prepayments F102M 312,487 79,406 19,353 30,246 14,185 60,910 281 29,205 78,903
### General Plant F42 - - - - - - - - -
### System Generation F102M - - - - - - - - -
### System Energy F102M - - - - - - - - -
### System Overheads F102M - - - - - - - - -
### Total Prepayments 312,487 79,406 19,353 30,246 14,185 60,910 281 29,205 78,903
### 182 Misc Regulatory Assets F102M 2,226,518 565,778 137,891 215,510 101,070 433,990 2,000 208,087 562,192
### System Generation F102M - - - - - - - - -
### Simple Cycle Combustion Turbine F102M - - - - - - - - -
### System Generation F102M - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102M - - - - - - - - -
### System Overheads F102M 62,155 15,794 3,849 6,016 2,821 12,115 56 5,809 15,694
### Total Misc Regulatory Assets 2,288,673 581,572 141,741 221,526 103,891 446,105 2,056 213,896 577,886
### 186 Mise Deferred Debits F102M - - - - - - - - -
### System Generation F102M - - - - - - - - -
### System Generation F102M - - - - - - - - -
### System Generation F102M - - - - - - - - -
### System Overheads F102M - - - - - - - - -
### System Energy F102M - - - - - - - - -
### System Net Steam Plant F102M - - - - - - - - -
### Excise Tax F102M - - - - - - - - -
### Total Misc Deferred Debits - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 232 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137M (27,516) (6,297) (1,634) (2,800) (1,536) (4,050) (23) (2,488) (8,688)
### OWC Other Working Capital F137M - - - - - - - - -
### Total Other Working Capital - - - - - - - - -
### 18222 Nuclear Plant F10 - - - - - - - - -
### 1869 Misc Deferred Debits-Trojan F10 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 2,573,644 654,681 159,459 248,973 116,541 502,965 2,313 240,613 648,100
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102M - - - - - - - - -
### 2282 Accum Prov for Injuries&Damages F102M - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102M - - - - - - - - -
### 25335 Accum Prov for Pensions Obligation F102M - - - - - - - - -
### 22844 Accum Hydro Relicensing Obligation 1710 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 - - - - - - - - -
### 254 Situs F102M - - - - - - - - -
### 254 SG F102M - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Const F50 - - - - - - - - -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits 1710 - - - - - - - - -
### 190 Accum Deferred Income Taxes F104M - - - - - - - - -
### Customer System F104M - - - - - - - - -
### System Overhead F138M - - - - - - - - -
### System Generation F104M - - - - - - - - -
### IBT F104M - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104M - - - - - - - - -
### System Generation F104M - - - - - - - - -
### Energy F104M - - - - - - - - -
### System Net Plant F104M - - - - - - - - -
### Division Net Plant Distribution F104M
### Total Accum Deferred Income Taxes - - - - - - - - -
### 281 Accum Deferred Income Taxes F104M - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 233 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104M - - - - - - - - -
### DITBAL F104M - - - - - - - - -
### System Net Plant F104M - - - - - - - - -
### Labor F138M - - - - - - - - -
### GPS F104M - - - - - - - - -
### CIAC F104M - - - - - - - - -
### SNPD F104M - - - - - - - - -
### SCHMDEXP F104M - - - - - - - - -
### TAXDEPR F104M - - - - - - - - -
### DGP F104M - - - - - - - - -
### IBT F104M - - - - - - - - -
### SSGCT F104M - - - - - - - - -
### SSGCH F104M - - - - - - - - -
### SE F104M - - - - - - - - -
### SG F104M - - - - - - - - -
### Total Accum Deferred Income Taxes - - - - - - - - -
### 283 Accum Deferred Income Taxes F104M - - - - - - - - -
### System Generation F104M - - - - - - - - -
### Energy F104M - - - - - - - - -
### Labor F138M - - - - - - - - -
### General Plant F104M - - - - - - - - -
### System Net Plant F104M - - - - - - - - -
### TROJP F104M - - - - - - - - -
### System Generation F104M - - - - - - - - -
### Simple Cycle Combustion Turbine F104M - - - - - - - - -
### System Generation F104M - - - - - - - - -
### Total Accum Deferred Income Taxes - - - - - - - - -
### 255 Accum Investment Tax Credit F104M
### TOTAL RATE BASE DEDUCTIONS - - - - - - - - -
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F10 - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F10 - - - - - - - - -
### 108OP Other Production-Accum Depr F10 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Wind Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr F10 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 234 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Misc-Total-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct 300 F102M
### TOTAL DISTRIBUTION PLANT DEPR - - - - - - - - -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Silas F107M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Overheads F102M - - - - - - - - -
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Cholla 1710 - - - - - - - - -
### Total General Plant Accumulated Depr - - - - - - - - -
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR
### TOTAL ACCUM DEPR-PLANT IN SERVICE

Rocky Mountain Power
Exhibit No.55 Page 235 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Misc-Total-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Situs F108M - - - - - - - - -
### Customer-System F108M - - - - - - - - -
### System Generation F108M - - - - - - - - -
### System Overheads F108M - - - - - - - - -
### Energy F108M - - - - - - - - -
### Total Accum Prov for Amort-General - - - - - - - - -
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 111IP Accum Prov for Amort-Intangible
### Situs F107M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### System Generation F105M - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105M - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Generation F105M - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Overheads F102M - - - - - - - - -
### Total Accum Prov for Amort-Intangible - - - - - - - - -
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 236 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
ProductionDemand - Production-Demand-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 110,252,549 26,747,509 6,950,402 11,687,721 6,149,529 13,507,334 42,086 10,761,993 34,405,974
13
14 Operating Expenses
15 Operation&Maintenance Expenses 71,152,710 16,224,557 4,337,363 7,668,455 4,227,161 8,721,276 17,473 6,823,268 23,133,156
16 Depreciation Expense 26,348,784 6,031,187 1,611,634 2,846,337 1,564,546 3,205,462 6,075 2,537,421 8,546,123
17 Amortization Expense 3,601,359 1,022,995 236,739 328,532 168,619 554,646 4,639 349,637 935,552
18 Taxes Other Than Income 3,075,065 667,025 179,512 322,039 184,575 408,570 1,261 279,655 1,032,428
19 Income Taxes-Federal (1,823,283) (395,496) (106,437) (190,945) (109,439) (242,251) (747) (165,814) (612,152
20 Income Taxes-State (1,255,574) (272,352) (73,296) (131,491) (75,364) (166,822) (515) (114,185) (421,549)
21 Income Taxes Deferred 539,222 116,965 31,478 56,471 32,366 71,644 221 49,038 181,039
22 Investment Tax Credit Adj (27,317) (5,925) (1,595) (2,861) (1,640) (3,629) (11) (2,484) (9,171)
23 Misc Revenues&Expense (23,283) (5,335) (1,425) (2,517) (1,382) (2,827) (5) (2,245) (7,546)
24
25 Total Operating Expenses 101,587,683 23,383,621 6,213,973 10,894,020 5,989,442 12,546,067 28,390 9,754,291 32,777,879
26
27 Operating Revenue For Return 8,664,866 3,363,888 736,429 793,702 160,087 961,267 13,696 1,007,702 1,628,095
28
29
30 Rate Base:
31 Electric Plant In Service 613,109,890 140,105,769 37,448,332 66,173,562 36,419,103 74,795,420 144,468 58,943,483 199,079,753
32 Plant Held For Future Use 4,687 1,191 290 454 213 914 4 438 1,184
33 Electric Plant Acquisition Adj 104,680 23,987 6,409 11,315 6,214 12,711 24 10,092 33,928
34 Pensions - - - - - - - - -
35 Prepayments 2,381,377 700,903 160,109 213,250 118,448 293,439 3,373 235,000 656,856
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 11,516,894 2,505,426 674,924 1,211,776 691,507 1,517,104 4,395 1,053,316 3,858,446
38 Mise Deferred Debits 12,364,552 2,566,754 696,824 1,270,526 749,606 1,737,954 6,357 1,078,347 4,258,184
39 Cash Working Capital 197,950 39,927 10,892 20,048 12,067 28,873 118 16,763 69,262
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 639,680,031 145,943,958 38,997,780 68,900,931 37,997,158 78,386,414 158,739 61,337,439 207,957,612
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (214,785,807) (49,165,917) (13,137,882) (23,202,772) (12,753,504) (26,128,125) (49,495) (20,684,934) (69,663,178)
47 Accum Provision For Amortization (12,240,399) (2,659,539) (716,583) (1,287,089) (735,140) (1,615,321) (4,715) (1,118,087) (4,103,924)
48 Accum Deferred Income Taxes (101,069,589) (21,965,043) (5,918,013) (10,628,823) (6,069,792) (13,333,264) (38,866) (9,234,273) (33,881,515)
49 Unamortized ITC (8,664) (1,883) (507) (911) (520) (1,143) (3) (792) (2,904)
50 Customer Advance For Construction - - - - - - - - -
51 Customer Service Deposits - - - - - - - - -
52 Mise Rate Base Deductions (14,751,154) (3,322,142) (889,991) (1,580,053) (879,080) (1,842,787) (4,124) (1,397,365) (4,835,612)
53
54 Total Rate Base Deductions (342,855,613) (77,114,525) (20,662,977) (36,699,648) (20,438,037) (42,920,639) (97,205) (32,435,451) (112,487,132)
55
56 Total Rate Base 296,824,418 68,829,433 18,334,803 32,201,283 17,559,121 35,465,776 61,534 28,901,988 95,470,479
57
58
59 Return On Rate Base 2.92% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 0.76% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 237 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 296,824,418 68,829,433 18,334,803 32,201,283 17,559,121 35,465,776 61,534 28,901,988 95,470,479
74
75
76 Return On Ratebase($$) 3.09% 9,176,095 2,127,808 566,806 995,478 542,827 1,096,397 1,902 893,482 2,951,395
77 Operating&Maintenance Expense 71,152,710 16,224,557 4,337,363 7,668,455 4,227,161 8,721,276 17,473 6,823,268 23,133,156
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 26,348,784 6,031,187 1,611,634 2,846,337 1,564,546 3,205,462 6,075 2,537,421 8,546,123
80 Amortization Expense 3,601,359 1,022,995 236,739 328,532 168,619 554,646 4,639 349,637 935,552
81 Taxes Other Than Income 3,075,065 667,025 179,512 322,039 184,575 408,570 1,261 279,655 1,032,428
82 Federal Income Taxes (1,823,283) (395,496) (106,437) (190,945) (109,439) (242,251) (747) (165,814) (612,152)
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes (1,255,574) (272,352) (73,296) (131,491) (75,364) (166,822) (515) (114,185) (421,549)
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes 539,222 116,965 31,478 56,471 32,366 71,644 221 49,038 181,039
87 Investment Tax Credit (27,317) (5,925) (1,595) (2,861) (1,640) (3,629) (11) (2,484) (9,171)
88 Misc Revenue&Expenses (23,283) (5,335) (1,425) (2,517) (1,382) (2,827) (5) (2,245) (7,546)
89 Revenue Credits (11,993,471) (2,776,115) (737,406) (1,290,579) (708,329) (1,452,751) (3,132) (1,157,943) (3,867,218)
90
91 Total Revenue Requirements 98,770,307 22,735,314 6,043,373 10,598,919 5,823,940 12,189,713 27,161 9,489,830 31,862,057
92 Operating Revenues 98,259,078 23,971,394 6,212,996 10,397,143 5,441,200 12,054,584 38,954 9,604,050 30,538,756
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return 511,229 (1,236,080) (169,623) 201,776 382,739 135,130 (11,793) (114,220) 1,323,301
96
97 Existing Revenues 98,259,078 23,971,394 6,212,996 10,397,143 5,441,200 12,054,584 38,954 9,604,050 30,538,756
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR 0.52% -5.16% -2.73% 1.94% 7.03% 1.12% -30.27% -1.19% 4.33%

Rocky Mountain Power
Exhibit No.55 Page 238 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Production-Demand-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 23,971,394 23,971,394 - - - - - - -
108
109 442 Commercial&Industrial Sales A 59,242,433 - 6,212,996 10,397,143 - 12,054,584 38,954 - 30,538,756
110 Interruptible Demand F12 - - - - - - - - -
ill Interruptible Energy F30
112 59,242,433 - 6,212,996 10,397,143 - 12,054,584 38,954 - 30,538,756
113
114 444 Public Street&Highway Lighting A 15,045,250 - - - 5,441,200 - - 9,604,050 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F12 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 98,259,078 23,971,394 6,212,996 10,397,143 5,441,200 12,054,584 38,954 9,604,050 30,538,756
123
124 447 Sales for Resale Fll - - - - - - - - -
125 Demand F12 - - - - - - - - -
126 Demand F12 10,635,472 2,437,128 651,130 1,149,566 631,359 1,291,473 2,416 1,025,356 3,447,044
127 Energy F30 - - - - - - - - -
128 10,635,472 2,437,128 651,130 1,149,566 631,359 1,291,473 2,416 1,025,356 3,447,044
129
130 449 Provision for Rate Refund Fit - - - - - - - - -
131 F12 - - - - - - - - -
132
133 State Specific Revenue Credit F140P - - - - - - - - -
134
135 AGA Revenue A - - - - - - - - - -
136
137 Total Sales from Electricity 108,894,550 26,408,523 6,864,126 11,546,709 6,072,559 13,346,057 41,370 10,629,406 33,985,800
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F12 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F12 - - - - - - - - -
150
151 454 Rent of Electric Property A - - - - - - - - - -
152 Demand F12 - - - - - - - - -
153 Customer F40 61,603 41,916 6,907 888 12 3,855 421 7,603 1
154 61,603 41,916 6,907 888 12 3,855 421 7,603 1
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F12 - - - - - - - - -
160 Demand F12 1,296,396 297,070 79,369 140,125 76,959 157,422 295 124,984 420,173
161 1,296,396 297,070 79,369 140,125 76,959 157,422 295 124,984 420,173
162
163 Total Other Electric Operating Revenues 1,357,998 338,987 86,276 141,013 76,970 161,277 715 132,587 420,173
164
165 Total Electric Operating Revenues 110,252,549 26,747,509 6,950,402 11,687,721 6,149,529 13,507,334 42,086 10,761,993 34,405,974

Rocky Mountain Power
Exhibit No.55 Page 239 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F12 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F12 - - - - - - - - -
173 4118 Gain from Emission Allowances F12 (4) (1) (0) (0) (0) (0) (0) (0) (1)
174 41181 Gain from Disposition of NON Credits F12 - - - - - - - - -
175 4194 Impact Housing Interest Income F12 - - - - - - - - -
176 421 Sims F12 - - - - - - - - -
177 421 System Generation F12 - - - - - - - - -
178 421 System Generation F12 - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead F12 - - - - - - - - -
181 421 System Generation F12 (23,279) (5,334) (1,425) (2,516) (1,382) (2,827) (5) (2,244) (7,545)
182
183 Total Miscellaneous Revenues (23,283) (5,335) (1,425) (2,517) (1,382) (2,827) (5) (2,245) (7,546)
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense (23,283) (5,335) (1,425) (2,517) (1,382) (2,827) (5) (2,245) (7,546)
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering F12 747,575 171,308 45,768 80,804 44,379 90,779 170 72,073 242,295
198 Cholla F12 - - - - - - - - -
199 Total500 747,575 171,308 45,768 80,804 44,379 90,779 170 72,073 242,295
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses F12 3,003,335 688,217 183,872 324,624 178,288 364,697 682 289,549 973,406
209 Cholla F12 - - - - - - - - -
210 Total502 3,003,335 688,217 183,872 324,624 178,288 364,697 682 289,549 973,406
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses F12 30,284 6,940 1,854 3,273 1,798 3,677 7 2,920 9,815
217 Cholla F12 - - - - - - - - -
218 Total505 30,284 6,940 1,854 3,273 1,798 3,677 7 2,920 9,815
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 1,162,548 212,423 58,993 112,308 72,172 189,056 982 89,058 427,556
222 System Energy F30 - - - - - - - - -
223 Cholla F12 - - - - - - - - -
224 Total506 1,162,548 212,423 58,993 112,308 72,172 189,056 982 89,058 427,556
225
226 507 Rents F12 15,158 3,473 928 1,638 900 1,841 3 1,461 4,913
227 Cholla F12 - - - - - - - - -
228 Total507 15,158 3,473 928 1,638 900 1,841 3 1,461 4,913
229

Rocky Mountain Power
Exhibit No.55 Page 240 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F12 110,521 25,326 6,766 11,946 6,561 13,421 25 10,655 35,821
234 Cholla F12 - - - - - - - - -
235 Total510 110,521 25,326 6,766 11,946 6,561 13,421 25 10,655 35,821
236
237 511 Maintenance of Structures F12 1,000,575 229,283 61,258 108,150 59,398 121,501 227 96,465 324,295
238 Cholla F12 - - - - - - - - -
239 Total511 1,000,575 229,283 61,258 108,150 59,398 121,501 227 96,465 324,295
240
241 512 Maintenance of Boiler Plant F12 3,642,296 834,635 222,990 393,688 216,219 442,287 827 351,150 1,180,498
242 Cholla F12 (4) (1) (0) (0) (0) (1) (0) (0) (1)
243 Total512 3,642,292 834,635 222,990 393,688 216,219 442,286 827 351,150 1,180,497
244
245 513 Maintenance of Electric Plant F12 1,529,216 350,421 93,622 165,290 90,780 185,694 347 147,430 495,632
246 Cholla F12 - - - - - - - - -
247 Total513 1,529,216 350,421 93,622 165,290 90,780 185,694 347 147,430 495,632
248
249 514 Maint of Misc.Steam Plant F12 574,550 131,659 35,175 62,102 34,107 69,768 131 55,392 186,216
250 Cholla F12 - - - - - - - - -
251 Total514 574,550 131,659 35,175 62,102 34,107 69,768 131 55,392 186,216
252
253 Total Steam Power Generation 11,816,055 2,653,683 711,227 1,263,823 704,601 1,482,719 3,403 1,116,153 3,880,445
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering F12 - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water F12 - - - - - - - - -
261
262 520 Steam Expenses F12 - - - - - - - - -
263
264 523 Electric Expenses F12 - - - - - - - - -
265
266 524 Misc.Nuclear Expenses F12 - - - - - - - - -
267
268 528 Maint Supervision&Eng F12 - - - - - - - - -
269
270 529 Maintenance of Structures F12 - - - - - - - - -
271
272 530 Maintenance of Reactor Plant F12 - - - - - - - - -
273
274 531 Maintenance of Electric Plant F12 - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear F12 - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering F12 481,274 110,284 29,465 52,020 28,570 58,441 109 46,399 155,985
282
283 536 Water For Power F12 13,477 3,088 825 1,457 800 1,637 3 1,299 4,368
284
285 537 Hydraulic Expenses F12 213,693 48,968 13,083 23,098 12,686 25,949 49 20,602 69,260
286
287 538 Electric Expenses F12 - - - - - - - - -
288
289 539 Misc.Hydro Expenses F12 1,182,278 270,920 72,382 127,790 70,184 143,565 269 113,982 383,186
290
291 540 Rents(Hydra Generation) F12 89,046 20,405 5,452 9,625 5,286 10,813 20 8,585 28,860
292
293 541 Maint Supervision&Engineering F12 1,145 262 70 124 68 139 0 110 371

Rocky Mountain Power
Exhibit No.55 Page 241 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294

Rocky Mountain Power
Exhibit No.55 Page 242 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F12 28,760 6,590 1,761 3,109 1,707 3,492 7 2,773 9,321
299
300 543 Maint of Dams&Waterways F12 56,531 12,954 3,461 6,110 3,356 6,865 13 5,450 18,322
301
302 544 Maintenance of Electric Plant F12 46,524 10,661 2,848 5,029 2,762 5,649 11 4,485 15,079
303
304 545 Maint of Misc.Hydro Plant F12 198,838 45,564 12,173 21,492 11,804 24,145 45 19,170 64,445
305
306 Total Hydraulic Power Generation 2,311,567 529,698 141,520 249,852 137,223 280,695 525 222,856 749,198
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F12 23,434 5,370 1,435 2,533 1,391 2,846 5 2,259 7,595
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Total 547 - - - - - - - - -
314
315 548 Generation Expense F12 1,193,028 273,383 73,040 128,952 70,822 144,870 271 115,019 386,670
316 Simple Cycle Combustion Turbine F12 37,641 8,625 2,304 4,069 2,234 4,571 9 3,629 12,200
317 Total 548 1,230,668 282,009 75,345 133,020 73,057 149,441 280 118,648 398,870
318
319 549 Miscellaneous Other F12 159,944 36,651 9,792 17,288 9,495 19,422 36 15,420 51,839
320 Wind Generation F12 250,934 57,502 15,363 27,123 14,896 30,471 57 24,192 81,330
321
322 550 Maint Supervision&Engineering
323 System Generation F12 1,545 354 95 167 92 188 0 149 501
324 Wind Generation F12 438,904 100,575 26,871 47,440 26,055 53,296 100 42,314 142,252
325 Total550 440,449 100,929 26,965 47,607 26,147 53,484 100 42,463 142,753
326
327 551 Maint Supervision&Engineering F12 - - - - - - - - -
328
329 552 Maintenance of Structures F12 191,590 43,903 11,730 20,709 11,373 23,265 44 18,471 62,096
330
331 553 Maint of Generation&Elect Plant F12 475,343 108,925 29,102 51,379 28,218 57,721 108 45,827 154,063
332 Simple Cycle Combustion Turbine F12 719,684 164,916 44,061 77,789 42,723 87,392 164 69,384 233,256
333 Wind Generation F12 13,488 3,091 826 1,458 801 1,638 3 1,300 4,372
334 Total 553 1,208,516 276,932 73,988 130,626 71,742 146,751 275 116,512 391,690
335
336 554 Maintenance of Misc.Other F12 88,322 20,239 5,407 9,546 5,243 10,725 20 8,515 28,626
337 Simple Cycle Combustion Turbine F12 94,524 21,660 5,787 10,217 5,611 11,478 21 9,113 30,636
338 Wind Generation F12 4,664 1,069 286 504 277 566 1 450 1,512
339 Total 554 187,510 42,968 11,480 20,268 11,131 22,769 43 18,078 60,773
340
341 Total Other Power Generation 3,693,046 846,265 226,097 399,173 219,232 448,449 839 356,043 1,196,947
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F12 - - - - - - - - -
345 Demand F12 47,121,460 10,797,925 2,884,892 5,093,259 2,797,294 5,721,993 10,706 4,542,937 15,272,454
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts F12 - - - - - - - - -
348 Demand F12 - - - - - - - - -
349 Tota1555 47,121,460 10,797,925 2,884,892 5,093,259 2,797,294 5,721,993 10,706 4,542,937 15,272,454
350
351
352 556 System Control&Load Dispatch F12 142,094 32,561 8,699 15,359 8,435 17,255 32 13,699 46,054
353
354 557 Other Expenses F12 3,508,514 803,979 214,800 379,228 208,278 426,041 797 338,253 1,137,138
355
356

Rocky Mountain Power
Exhibit No.55 Page 243 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F12 - - - - - - - - -
362 Company Owned Hydro F12 - - - - - - - - -
363 Mid-C Contract F12 - - - - - - - - -
364 Klamath Surcharge Sims F12 - - - - - - - - -
365 ECD Hydro F12 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F12 627,000 143,678 38,386 67,771 37,221 76,137 142 60,448 203,216
370 WY QF Adjustment F12 - - - - - - - - -
371
372
373 Total Other Power Supply 54,465,113 12,480,730 3,334,489 5,887,018 3,233,239 6,613,738 12,374 5,250,932 17,652,593
374
375 TOTAL PRODUCTION EXPENSE 68,592,734 15,664,111 4,187,235 7,400,694 4,075,063 8,377,152 16,302 6,589,941 22,282,236
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transm of Electricity by Others F12 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 - - - - - - - - -
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 244 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 245 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 - - - - - - - - -
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE - - - - - - - - -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 246 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Production-Demand-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102P - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102P 1,552,183 337,667 90,963 163,316 93,197 204,467 592 141,960 520,020
496 Administrative&General Salaries 1,552,183 337,667 90,963 163,316 93,197 204,467 592 141,960 520,020
497
498 921 Office Supplies&expenses F102P 620 135 36 65 37 82 0 57 208
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102P 311,534 67,772 18,257 32,779 18,705 41,038 119 28,492 104,372
501 Office Supplies&expenses 312,154 67,907 18,293 32,844 18,743 41,120 119 28,549 104,579
502
503 922 A&G Expenses Transferred F102P (935,321) (203,473) (54,813) (98,412) (56,159) (123,208) (357) (85,543) (313,356)
504
505 923 Outside Services F102P 313 68 18 33 19 41 0 29 105
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102P 674,539 146,742 39,530 70,973 40,501 88,856 257 61,692 225,987
508 Outside Services 674,853 146,810 39,548 71,006 40,520 88,897 258 61,721 226,092
509
510 924 Property Insurance F102P (51,409) (11,184) (3,013) (5,409) (3,087) (6,772) (20) (4,702) (17,223)
511 System Generation F105P - - - - - - - - -
512 System Overheads F102P 84,616 18,408 4,959 8,903 5,081 11,146 32 7,739 28,349
513
514 925 Injuries&Damages F102P 800,942 174,240 46,938 84,273 48,091 105,507 306 73,253 268,335
515
516 926 Employee Pensions&Benefits F138P 2,057,676 442,278 119,377 215,178 123,862 275,807 857 185,907 694,411
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 128,226 32,345 7,825 12,124 6,036 22,986 231 11,312 35,367
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138P (2,248,289) (483,248) (130,436) (235,111) (135,336) (301,356) (936) (203,128) (758,737)
524
525 930 Misc General Expenses
526 Sims F138P 4,781 1,028 277 500 288 641 2 432 1,613
527 Customer 17138P - - - - - - - - -
528 Labor F138P 32,507 6,987 1,886 3,399 1,957 4,357 14 2,937 10,970
529
530 931 Rents F102P (135,745) (29,530) (7,955) (14,283) (8,151) (17,881) (52) (12,415) (45,478)
531
532 935 Maintenance of General Plant F108P 282,802 60,213 16,278 29,432 17,057 38,414 125 25,306 95,977
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 2,559,976 560,446 150,128 267,761 152,098 344,124 1,171 233,327 850,920
535
536
537 TOTAL O&MEXPENSE 71,152,710 16,224,557 4,337,363 7,668,455 4,227,161 8,721,276 17,473 6,823,268 23,133,156
538

Rocky Mountain Power
Exhibit No.55 Page 247 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Production-Demand-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F12 14,525,994 3,328,645 889,317 1,570,084 862,314 1,763,902 3,300 1,400,438 4,707,995
543
544 403NP Nuclear Depreciation F12 - - - - - - - - -
545
546 403HP Hydro Depreciation F12 1,355,008 310,501 82,957 146,460 80,438 164,540 308 130,635 439,169
547
548 403OP Other Production Depreciation F12 2,925,282 670,331 179,093 316,188 173,655 355,219 665 282,024 948,108
549 Simple Cycle Combustion Turbine F12 174,290 39,939 10,670 18,839 10,346 21,164 40 16,803 56,489
550 System Generation F12 6,794,185 1,556,894 415,957 734,369 403,327 825,023 1,544 655,021 2,202,051
551 Wind Generation F12 - - - - - - - - -
552 Total4030P 9,893,756 2,267,163 605,720 1,069,395 587,328 1,201,406 2,248 953,848 3,206,648
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cost Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense - - - - - - - - -
571
572 403GP General Depreciation
573 Situs F107P - - - - - - - - -
574 System Generation F105P 166 36 10 17 10 22 0 15 56
575 System Generation F105P 874 190 51 92 53 115 0 80 293
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105P 180,846 39,342 10,598 19,028 10,859 23,823 69 16,540 60,588
579 System Overheads F102P 391,996 85,276 22,972 41,245 23,537 51,637 150 35,851 131,328
580 Simple Cycle Combustion Turbine F12 144 33 9 16 9 17 0 14 47
581 Cho0a F12 - - - - - - - - -
582 Total General Expense 574,026 124,877 33,640 60,398 34,466 75,614 219 52,500 192,311
583
584 403GVO General Vehicles F105P - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F12
589
590
591 TOTAL DEPRECIATION EXPENSE 26,349,784 6,031,187 1,611,634 2,846,337 1,564,546 3,205,462 6,075 2,537,421 8,546,123
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F12 - - - - - - - - -
596 System Generation F12 - - - - - - - - -
597 System Overheads F102P 4,432 964 260 466 266 584 2 405 1,485
598 System Generation F12 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F12
601 Total Amort.Cap.Lease General 4,432 964 260 466 266 584 2 405 1,485
602

Rocky Mountain Power
Exhibit No.55 Page 248 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam FI2 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107P - - - - - - - - -
610 Energy F30 - - - - - - - - -
611 System Overheads F102P 591,713 128,723 34,676 62,258 35,528 77,945 226 54,117 198,238
612 Customer-System F42 - - - - - - - - -
613 System Generation F105P 381,746 83,046 22,371 40,166 22,921 50,287 146 34,914 127,895
614 System Generation F105P 84,799 18,448 4,969 8,922 5,092 11,170 32 7,756 28,410
615 System Generation F105P 10,196 2,218 598 1,073 612 1,343 4 932 3,416
System Generation F105P 3,193 695 187 336 192 421 1 292 1,070
617 System Generation F105P - - - - - - - - -
618 System Generation F12 506 116 31 55 30 61 0 49 164
619 Total Amort.Intangible Plant 1,072,154 233,246 62,833 112,810 64,375 141,228 409 98,060 359,193
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 12,744 3,983 877 1,086 525 2,084 21 1,268 2,900
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj F12 3,059 701 187 331 182 372 1 295 992
628
629 407 Amort of Prop Losses,Unrec Plant, 17110 2,508,970 784,101 172,582 213,839 103,271 410,378 4,206 249,609 570,982
630
631
632 TOTAL AMORTIZATION EXPENSE 3,601,359 1,022,995 236,739 328,532 168,619 554,646 4,639 349,637 935,552
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101P 3,075,065 667,025 179,512 322,039 184,575 408,570 1,261 279,655 1,032,428
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101P (27,317) (5,925) (1,595) (2,861) (1,640) (3,629) (11) (2,484) (9,171)
639
640 41141 Deferred I T C-Idaho F101P
641
642 TOTAL DEFERRED ITC (27,317) (5,925) (1,595) (2,861) (1,640) (3,629) (11) (2,484) (9,171)
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101P 10,035,879 2,176,925 585,862 1,051,017 602,386 1,333,421 4,114 912,690 3,369,465
646
647 41020 Deferred Income Tax-State-DR F101P - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101P (9,496,657) (2,059,960) (554,384) (994,547) (570,020) (1,261,777) (3,893) (863,652) (3,188,425)
650
651 41111 Deferred Income Tax-State-CR F101P
652
653 TOTAL DEFERRED INCOME TAXES 539,222 116,965 31,478 56,471 32,366 71,644 221 49,038 181,039
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101P (1,255,574) (272,352) (73,296) (131,491) (75,364) (166,822) (515) (114,185) (421,549)
658
659 40910 Federal Income Tax F101P (1,823,283) (395,496) (106,437) (190,945) (109,439) (242,251) (747) (165,814) (612,152)
660
661
662 TOTAL OPERATING EXPENSES 102,843,257 23,655,973 6,287,269 11,025,511 6,064,805 12,712,889 28,905 9,868,476 33,199,428
663

Rocky Mountain Power
Exhibit No.55 Page 249 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Production-Demand-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F12 3,723,835 853,320 227,982 402,501 221,060 452,188 846 359,012 1,206,926
668 Total310 3,723,835 853,320 227,982 402,501 221,060 452,188 846 359,012 1,206,926
669
670 311 Structures and Improvements F12 42,542,449 9,748,641 2,604,554 4,598,323 2,525,468 5,165,960 9,665 4,101,479 13,788,359
671 Total311 42,542,449 9,748,641 2,604,554 4,598,323 2,525,468 5,165,960 9,665 4,101,479 13,788,359
672
673 312 Boiler Plant Equipment F12 182,422,652 41,802,316 11,168,365 19,717,677 10,829,245 22,151,715 41,445 17,587,201 59,124,688
674 Total312 182,422,652 41,802,316 11,168,365 19,717,677 10,829,245 22,151,715 41,445 17,587,201 59,124,688
675
676 314 Turbogenerator Units F12 40,387,937 9,254,932 2,472,649 4,365,446 2,397,569 4,904,337 9,176 3,893,764 13,090,064
677 Total314 40,387,937 9,254,932 2,472,649 4,365,446 2,397,569 4,904,337 9,176 3,893,764 13,090,064
678
679 315 Accessory Electric Equipment F12 17,406,608 3,988,740 1,065,676 1,881,443 1,033,317 2,113,697 3,955 1,678,155 5,641,625
680 Total 316 17,406,608 3,988,740 1,065,676 1,881,443 1,033,317 2,113,697 3,955 1,678,155 5,641,625
681
682 316 Misc Power Plant Equipment F12 1,390,802 318,703 85,148 150,329 82,563 168,886 316 134,086 450,770
683 Total 316 1,390,802 318,703 85,148 150,329 82,563 168,886 316 134,086 450,770
684
685 S00 Unclassified Steam Plant-Acct 300 F12 (1,002,019) (229,613) (61,346) (108,306) (59,483) (121,676) (228) (96,604) (324,763)
686
687
688
689 Total Steam Production Plant 286,872,265 65,737,039 17,563,029 31,007,414 17,029,738 34,835,107 65,175 27,657,093 92,977,670
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F12 - - - - - - - - -
693
694 321 Structures and lmprm ements F12 - - - - - - - - -
695
696 322 Reactor Plant Equipment F12 - - - - - - - - -
697
698 323 Turbogenerator Units F12 - - - - - - - - -
699
700 324 Land and Land Rights F12 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F12 - - - - - - - - -
703
704 N00 Unclassified Nuclear Pit-Acct 300 F12
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F12 1,562,014 357,937 95,630 168,835 92,727 189,676 355 150,592 506,262
710
711 331 Structures and Improvements F12 11,505,680 2,636,537 704,406 1,243,625 683,017 1,397,143 2,614 1,109,252 3,729,086
712
713 332 Reservoirs,Dams&Waterways F12 24,082,969 5,518,634 1,474,419 2,603,077 1,429,649 2,924,412 5,471 2,321,817 7,805,489
714
715 333 Water Wheel,Turbines,&Generators F12 5,303,202 1,215,233 324,675 573,212 314,817 643,972 1,205 511,277 1,718,811
716
717 334 Accessory Electric Equipment F12 2,969,613 680,490 181,807 320,979 176,287 360,602 675 286,298 962,476
718
719 335 Misc.Power Plant Equipment F12 108,903 24,955 6,667 11,771 6,465 13,224 25 10,499 35,297
720
721 336 Roads,Railroads&Bridges F12 1,126,311 258,095 68,956 121,741 66,862 136,769 256 108,587 365,047
722
723 H00 Unclassified Hydro Plant-Aect 300 F12
724
725 Total Hydraulic Plant 46,658,692 10,691,882 2,856,560 5,043,239 2,769,823 5,665,799 10,600 4,498,322 15,122,467
726

Rocky Mountain Power
Exhibit No.55 Page 250 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Production-Demand-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F12 2,307,795 528,833 141,289 249,445 136,999 280,237 524 222,492 747,975
731 Total340 2,307,795 528,833 141,289 249,445 136,999 280,237 524 222,492 747,975
732
733 341 Structures and Improvements F12 11,313,364 2,592,468 692,632 1,222,838 671,601 1,373,790 2,570 1,090,711 3,666,755
734 Total341 11,313,364 2,592,468 692,632 1,222,838 671,601 1,373,790 2,570 1,090,711 3,666,755
735
736 342 Fuel Holders,Producers&Access F12 667,475 152,953 40,864 72,146 39,624 81,052 152 64,351 216,334
737 Total 342 667,475 152,953 40,864 72,146 39,624 81,052 152 64,351 216,334
738
739 343 Prime Movers F12 187,528,954 42,972,430 11,480,986 20,269,607 11,132,373 22,771,777 42,605 18,079,495 60,779,683
740 Total343 187,528,954 42,972,430 11,480,986 20,269,607 11,132,373 22,771,777 42,605 18,079,495 60,779,683
741
742 344 Generators F12 24,291,422 5,566,401 1,487,181 2,625,608 1,442,024 2,949,725 5,519 2,341,914 7,873,050
743 Total 344 24,291,422 5,566,401 1,487,181 2,625,608 1,442,024 2,949,725 5,519 2,341,914 7,873,050
744
745 345 Accessory Electric Plant F12 18,907,772 4,332,733 1,157,580 2,043,701 1,122,431 2,295,984 4,296 1,822,881 6,128,165
746 Total345 18,907,772 4,332,733 1,157,580 2,043,701 1,122,431 2,295,984 4,296 1,822,881 6,128,165
747
748 346 Misc.Power Plant Equipment F12 1,051,179 240,879 64,356 113,620 62,402 127,645 239 101,343 340,696
749
750 000 Unclassified Other Prod-Aect 300 F12
751
752 Total Other Production Plant 246,067,961 56,386,696 15,064,888 26,596,964 14,607,452 29,880,211 55,904 23,723,187 79,752,658
753
754 Experimental Plant
755 103 Experimental Plant F12 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT 579,598,918 132,815,617 35,484,477 62,647,617 34,407,013 70,381,117 131,679 55,879,602 187,852,795
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F12 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F12 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F12 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F12 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F12 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F12 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F12 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F12 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 251 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 252 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F12 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Acct 300 F12 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acet 300 F12
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 253 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT - - - - - - - - -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107P - - - - - - - - -
874 Customer-System F42 - - - - - - - - -
875 System Generation F105P 8 2 0 1 1 1 0 1 3
876 System Generation F105P 20 4 1 2 1 3 0 2 7
877 System Overheads F102P 137,916 30,003 8,082 14,511 8,281 18,167 53 12,614 46,205
878 Total Land&Land Rights 137,944 30,009 8,084 14,514 8,283 18,171 53 12,616 46,215
879
880 390 Structures and Improvements
881 Situs F107P - - - - - - - - -
882 System Generation F105P 8,500 1,849 498 894 510 1,120 3 777 2,848
883 System Generation F105P 34,393 7,482 2,016 3,619 2,065 4,531 13 3,146 11,522
884 Customer-System F42 - - - - - - - - -
885 System Generation F102P 165,662 36,039 9,708 17,430 9,947 21,822 63 15,151 55,501
886 Energy F102P 97,174 21,140 5,695 10,224 5,835 12,801 37 8,887 32,556
887 System Overheads F102P 2,121,165 461,446 124,307 223,183 127,361 279,418 810 193,998 710,643
888
889 Total Structures and Improvements 2,426,894 527,955 142,223 255,351 145,718 319,691 926 221,960 813,070
890
891 391 011ice Furniture&Equipment
892 Situs F107P - - - - - - - - -
893 System Generation F105P - - - - - - - - -
894 System Generation F105P - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105P 61,330 13,342 3,594 6,453 3,682 8,079 23 5,609 20,547
897 Energy F30 - - - - - - - - -
898 System Overheads F102P 1,329,605 289,247 77,919 139,897 79,833 175,147 507 121,603 445,451
899 Cholla F12 - - - - - - - - -
900 Simple Cycle Combustion Turbine F12 338 77 21 37 20 41 0 33 110
901 Total Office Furniture&Equipment 1,391,273 302,666 81,534 146,387 83,536 183,267 531 127,245 466,107
902
903 392 Transportation Equipment
904 Situs F107P - - - - - - - - -
905 System Overheads F102P 118,319 25,740 6,934 12,449 7,104 15,586 45 10,821 39,640
906 System Generation F105P 390,547 84,961 22,887 41,092 23,450 51,446 149 35,719 130,843
907 Customer-System F42 - - - - - - - - -
908 System Generation F105P 16,930 3,683 992 1,781 1,017 2,230 6 1,548 5,672
909 Energy F30 - - - - - - - - -
910 System Generation F105P 1,791 390 105 188 108 236 1 164 600
911 Cholla F12 - - - - - - - - -
912 Simple Cycle Combustion Turbine F12 1,132 259 69 122 67 137 0 109 367
913 Total Transportation Equipment 528,719 115,033 30,987 55,634 31,745 69,636 202 48,361 177,122
914

Rocky Mountain Power
Exhibit No.55 Page 254 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107P - - - - - - - - -
920 System Generation F105P - - - - - - - - -
921 System Generation F105P - - - - - - - - -
922 System Overheads F102P 4,402 958 258 463 264 580 2 403 1,475
923 System Generation F105P 116,498 25,343 6,827 12,258 6,995 15,346 44 10,655 39,030
924 Simple Cycle Combustion Turbine F12 1,368 314 84 148 81 166 0 132 444
925 Total Stores Equipment 122,268 26,614 7,169 12,869 7,340 16,092 46 11,189 40,948
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107P - - - - - - - - -
929 System Generation F105P 547 119 32 58 33 72 0 50 183
930 System Generation F105P 366,903 79,817 21,502 38,605 22,030 48,332 140 33,556 122,922
931 System Overheads F102P 32,657 7,104 1,914 3,436 1,961 4,302 12 2,987 10,941
932 Energy F30 - - - - - - - - -
933 System Generation F105P - - - - - - - - -
934 Cholla F12 - - - - - - - - -
935 Simple Cycle Combustion Turbine F12 1,442 330 88 156 86 175 0 139 467
936 Total Tools,Shop&Garage Equipment 401,549 87,371 23,536 42,254 24,109 52,881 153 36,732 134,513
937
938 395 Laboratory Equipment
939 Sims F107P - - - - - - - - -
940 System Generation F105P - - - - - - - - -
941 System Generation F105P - - - - - - - - -
942 System Overheads F102P 87,706 19,080 5,140 9,228 5,266 11,553 33 8,021 29,384
943 Energy F30 - - - - - - - - -
944 System Generation F105P 118,344 25,745 6,935 12,452 7,106 15,589 45 10,824 39,648
945 Cholla F12 - - - - - - - - -
946 Simple Cycle Combustion Turbine F12 225 52 14 24 13 27 0 22 73
947 Total Laboratory Equipment 206,275 44,876 12,089 21,704 12,385 27,170 79 18,867 69,105
948
949 396 Power Operated Equipment
950 Sims F107P - - - - - - - - -
951 System Generation F105P 6,643 1,445 389 699 399 875 3 608 2,226
952 System Generation F105P 771,422 167,818 45,208 81,167 46,318 101,618 294 70,553 258,445
953 System Overheads F102P 93,884 20,424 5,502 9,878 5,637 12,367 36 8,586 31,453
954 System Generation F105P 18,755 4,080 1,099 1,973 1,126 2,471 7 1,715 6,283
955 Energy F30 - - - - - - - - -
956 Charts F12 - - - - - - - - -
957 Simple Cycle Combustion Turbine F12 - - - - - - - - -
958 Total Power Operated Equipment 890,704 193,767 52,198 93,717 53,480 117,331 340 81,462 298,408
959
960 397 Communication Equipment
961 Situs F107P - - - - - - - - -
962 System Generation F105P - - - - - - - - -
963 System Generation F105P - - - - - - - - -
964 System Overheads F102P 2,126,708 462,652 124,631 223,766 127,694 280,148 812 194,505 712,500
965 Customer-System F42 - - - - - - - - -
966 System Generation F105P 3,239,551 704,744 189,847 340,857 194,512 426,741 1,236 296,284 1,085,330
967 Energy F30 - - - - - - - - -
968 Cholla F12 - - - - - - - - -
969 Simple Cycle Combustion Turbine F12 267 61 16 29 16 32 0 26 86
970 Total Communication Equipment 5,366,526 1,167,456 314,495 564,652 322,221 706,922 2,048 490,815 1,797,917
971

Rocky Mountain Power
Exhibit No.55 Page 255 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Production-Demand-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107P - - - - - - - - -
977 System Generation F105P - - - - - - - - -
978 System Generation F105P - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102P 29,607 6,441 1,735 3,115 1,778 3,900 11 2,708 9,919
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105P 50,002 10,878 2,930 5,261 3,002 6,587 19 4,573 16,752
983 Total Misc.Equipment 79,609 17,318 4,665 8,376 4,780 10,487 30 7,281 26,671
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107P - - - - - - - - -
991 System Generation F105P - - - - - - - - -
992 System Overheads F102P - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct300 F102P 2,219,524 482,843 130,071 233,532 133,266 292,375 847 202,994 743,596
### GVO Unclassified Gen Veh-Acct 300 F102P
### TOTAL GENERAL PLANT 13,771,283 2,995,910 807,051 1,448,990 826,864 1,814,022 5,255 1,259,522 4,613,670
### INTANGIBLE PLANT
### 301 Organization
### Situs F107P - - - - - - - - -
### System Overheads F102P - - - - - - - - -
### System Generation F105P - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107P - - - - - - - - -
### System Generation F105P 412,484 89,733 24,173 43,400 24,767 54,336 157 37,725 138,192
### System Generation F105P 3,252,296 707,516 190,594 342,198 195,277 428,420 1,241 297,450 1,089,600
### System Generation F105P 315,129 68,554 18,468 33,157 18,921 41,512 120 28,821 105,576
### System Generation F105P 19,391 4,218 1,136 2,040 1,164 2,554 7 1,774 6,497
### Total Franchise&Consent 3,999,300 870,022 234,371 420,795 240,129 526,822 1,526 365,769 1,339,865
### 303 Miscellaneous Intangible Plant
### Situs F107P - - - - - - - - -
### System Generation F105P 6,059,093 1,318,117 355,081 637,521 363,805 798,155 2,312 554,154 2,029,947
### System Overheads F102P 9,681,296 2,106,104 567,353 1,018,639 581,292 1,275,303 3,695 885,435 3,243,475
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F12 - - - - - - - - -
### System Generation F105P - - - - - - - - -
### Total Miscellaneous Intangible Plant 15,740,389 3,424,221 922,433 1,656,160 945,098 2,073,458 6,007 1,439,590 5,273,422
### 100 Unclass Intangible Plant-Acct 300 F102P - - - - - - - - -
### TOTAL INTANGIBLE PLANT 19,739,689 4,294,243 1,156,804 2,076,956 1,185,227 2,600,280 7,534 1,805,359 6,613,287
### TOTAL ELECTRIC PLANT IN SERVICE 613,109,890 140,105,769 37,448,332 66,173,562 36,419,103 74,795,420 144,468 58,943,483 199,079,753

Rocky Mountain Power
Exhibit No.55 Page 256 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Production-Demand-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F12 - - - - - - - - -
### System Generation F12 - - - - - - - - -
### System Generation F12 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 4,687 1,191 290 454 213 914 4 438 1,184
### Total Plant Held For Future Use 4,687 1,191 290 454 213 914 4 438 1,184
### 114 Electric Plant Acquisition Adjust F12 5,875,339 1,346,339 359,703 635,053 348,781 713,447 1,335 566,436 1,904,246
### 115 Accum Provision for Asset Acq Adj F12 (5,770,660) (1,322,352) (353,294) (623,738) (342,566) (700,735) (1,311) (556,344) (1,870,318)
### 128 Pensions F102P - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102P 11,516,894 2,505,426 674,924 1,211,776 691,507 1,517,104 4,395 1,053,316 3,858,446
### 163 Stores Expense Undistributed F102P - - - - - - - - -
### 25318 Provo Working Capital Deposit F102P - - - - - - - - -
### 165 Prepayments F102P - - - - - - - - -
### General Plant F42 420,888 274,411 45,218 6,973 734 35,187 2,625 55,697 43
### System Generation F102P 107,851 23,462 6,320 11,348 6,476 14,207 41 9,864 36,133
### System Energy F102P - - - - - - - - -
### System Overheads F102P 1,852,638 403,029 108,570 194,929 111,238 244,045 707 169,439 620,680
### Total Prepayments 2,381,377 700,903 160,109 213,250 118,448 293,439 3,373 235,000 656,856
### 182 Misc Regulatory Assets F102P 1,200,052 261,064 70,327 126,266 72,054 158,081 458 109,755 402,047
### System Generation F102P 112,449 24,463 6,590 11,832 6,752 14,813 43 10,284 37,673
### Simple Cycle Combustion Turbine F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### Energy F30 3,534,410 645,813 179,352 341,443 219,419 574,773 2,987 270,757 1,299,867
### System Generation F102P - - - - - - - - -
### System Overheads F102P 1,605,370 349,238 94,079 168,913 96,391 211,473 613 146,824 537,839
### Total Misc Regulatory Assets 6,452,280 1,280,577 350,348 648,453 394,616 959,139 4,100 537,621 2,277,426
### 186 Misc Deferred Debits F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### System Generation F102P 5,911,583 1,286,027 346,436 622,000 354,948 778,724 2,256 540,663 1,980,527
### System Overheads F102P 689 150 40 73 41 91 0 63 231
### System Energy F102P - - - - - - - - -
### System Net Steam Plant F102P - - - - - - - - -
### Excise Tax F102P - - - - - - - - -
### Total Misc Deferred Debits 5,912,272 1,286,177 346,477 622,073 354,990 778,815 2,256 540,726 1,980,758

Rocky Mountain Power
Exhibit No.55 Page 257 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137P (1,439,295) (290,310) (79,194) (145,773) (87,738) (209,934) (855) (121,886) (503,604)
### OWC Other Working Capital F137P 1,637,244 330,237 90,086 165,821 99,805 238,807 973 138,649 572,866
### Total Other Working Capital 1,637,244 330,237 90,086 165,821 99,805 238,807 973 138,649 572,866
### 18222 Nuclear Plant F12 - - - - - - - - -
### 1869 Mise Deferred Debits-Trojan F12 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 26,570,140 5,838,189 1,549,448 2,727,369 1,578,054 3,590,995 14,271 2,393,956 8,877,859
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102P (303,922) (66,116) (17,811) (31,978) (18,248) (40,035) (116) (27,796) (101,821)
### 2282 Accum Prov for Injuries&Damages F102P - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102P (15,487) (3,369) (908) (1,629) (930) (2,040) (6) (1,416) (5,188)
### 25335 Accum Prov for Pensions Obligation F102P (3,534,410) (768,888) (207,127) (371,881) (212,216) (465,583) (1,349) (323,251) (1,184,115)
### 22844 Accum Hydro Reticensing Obligation F12 (9,537) (2,185) (584) (1,031) (566) (1,158) (2) (919) (3,091)
### 254 Reg Liabilities-Insurance Provision F30 - - - - - - - - -
### 254 Situs F102P - - - - - - - - -
### 254 SG F102P - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 (287,868) (52,600) (14,608) (27,810) (17,871) (46,814) (243) (22,052) (105,871)
### 252 Customer Advances for Const F50 - - - - - - - - -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits F12 (10,599,931) (2,428,984) (648,954) (1,145,724) (629,249) (1,287,157) (2,408) (1,021,930) (3,435,525)
### 190 Accum Deferred Income Taxes F104P 13,889,403 3,019,224 813,435 1,460,829 834,095 1,831,695 5,332 1,269,309 4,655,484
### Customer System F104P - - - - - - - - -
### System Overhead F138P 1,026,935 220,730 59,578 107,390 61,817 137,648 428 92,782 346,563
### System Generation F104P - - - - - - - - -
### IBT F104P - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104P 46,357 10,077 2,715 4,876 2,784 6,113 18 4,236 15,538
### System Generation F104P 47,095 10,237 2,758 4,953 2,828 6,211 18 4,304 15,785
### Energy F104P 286,671 62,315 16,789 30,151 17,215 37,805 110 26,198 96,087
### System Net Plant F104P - - - - - - - - -
### Division Net Plant Distribution F104P
### Total Accum Deferred Income Taxes 15,296,461 3,322,583 895,275 1,608,199 918,739 2,019,473 5,905 1,396,829 5,129,458
### 281 Accum Deferred Income Taxes F104P - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 258 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104P (9,797,935) (2,129,836) (573,818) (1,030,506) (588,392) (1,292,124) (3,761) (895,403) (3,284,096)
### DITBAL F104P (7,223) (1,570) (423) (760) (434) (952) (3) (660) (2,421)
### System Net Plant F104P (7,585) (1,649) (444) (798) (455) (1,000) (3) (693) (2,542)
### Labor F138P (2,513,327) (540,215) (145,812) (262,827) (151,290) (336,882) (1,046) (227,074) (848,181)
### GPS F104P - - - - - - - - -
### CIAC F104P - - - - - - - - -
### SNPD F104P (102,832,979) (22,353,428) (6,022,430) (10,815,542) (6,175,392) (13,561,321) (39,476) (9,397,584) (34,467,808)
### SCHMDEXP F104P - - - - - - - - -
### TAXDEPR F104P - - - - - - - - -
### DGP F104P - - - - - - - - -
### IBT F104P - - - - - - - - -
### SSGCT F104P - - - - - - - - -
### SSGCH F104P - - - - - - - - -
### SE F104P (55,532) (12,071) (3,252) (5,841) (3,335) (7,323) (21) (5,075) (18,613)
### SG F104P - - - - - - - - -
### Total Accum Deferred Income Taxes (115,214,580) (25,038,769) (6,746,179) (12,116,273) (6,919,298) (15,199,602) (44,311) (10,526,489) (38,623,661)
### 283 Accum Deferred Income Taxes F104P (305,254) (66,355) (17,877) (32,105) (18,331) (40,256) (117) (27,896) (102,316)
### System Generation F104P (72,030) (15,658) (4,218) (7,576) (4,326) (9,499) (28) (6,583) (24,143)
### Energy F104P 0 0 0 0 0 0 0 0 0
### Labor F138P (593,307) (127,526) (34,421) (62,044) (35,714) (79,526) (247) (53,604) (200,225)
### General Plant F104P (171,960) (37,380) (10,071) (18,086) (10,327) (22,678) (66) (15,715) (57,638)
### System Net Plant F104P (8,920) (1,939) (522) (938) (536) (1,176) (3) (815) (2,990)
### TROJP F104P - - - - - - - - -
### System Generation F104P - - - - - - - - -
### Simple Cycle Combustion Turbine F104P - - - - - - - - -
### System Generation F104P - - - - - - - - -
### TotalAccum Deferred Income Taxes (1,151,470) (248,857) (67,110) (120,749) (69,233) (153,135) (461) (104,613) (387,312)
### 255 Accum Investment Tax Credit F104P (8,664) (1,883) (507) (911) (520) (1,143) (3) (792) (2,904)
### TOTAL RATE BASE DEDUCTIONS (112,294,997) (24,520,181) (6,601,385) (11,837,906) (6,737,176) (14,711,611) (41,645) (10,309,179) (37,535,915)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F12 (166,661,089) (38,190,540) (10,203,404) (18,014,043) (9,893,583) (20,237,777) (37,864) (16,067,643) (54,016,235)
### 108NP Nuclear Prod Accumulated Depr F12 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F12 (19,058,442) (4,367,259) (1,166,805) (2,059,987) (1,131,376) (2,314,280) (4,330) (1,837,407) (6,176,999)
### 108OP Other Production-Accum Depr F12 - - - - - - - - -
### Simple Cycle Combustion Turbine F12 - - - - - - - - -
### Wind Generation F12 1,103,872 252,953 67,582 119,315 65,530 134,044 251 106,423 357,774
### System Generation F12 (23,526,416) (5,391,099) (1,440,345) (2,542,920) (1,396,610) (2,856,830) (5,345) (2,268,160) (7,625,106)
### System Generation F12 (2,122,988) (486,485) (129,975) (229,469) (126,028) (257,796) (482) (204,675) (688,078)
### Total Other Production-AccumDepr (24,545,532) (5,624,631) (1,502,738) (2,653,074) (1,457,108) (2,980,582) (5,577) (2,366,412) (7,955,410)
### 108EP Experimental Plant-Accum Depr F12 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION (210,265,064) (48,182,430) (12,872,947) (22,727,104) (12,482,067) (25,532,639) (47,770) (20,271,463) (68,148,643)
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 259 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct 300 F102P
### TOTAL DISTRIBUTION PLANT DEPR - - - - - - - - -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107P - - - - - - - - -
### System Generation F105P (12,615) (2,744) (739) (1,327) (757) (1,662) (5) (1,154) (4,226)
### System Generation F105P (52,199) (11,356) (3,059) (5,492) (3,134) (6,876) (20) (4,774) (17,488)
### System Generation F105P (2,313,148) (503,210) (135,557) (243,383) (138,888) (304,708) (883) (211,557) (774,962)
### Customer-System F42 - - - - - - - - -
### System Overheads F102P (2,140,285) (465,605) (125,427) (225,195) (128,509) (281,937) (817) (195,747) (717,049)
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F12 (2,496) (572) (153) (270) (148) (303) (1) (241) (809)
### Cholla F12 - - - - - - - - -
### Total General Plant Accumulated Depr (4,520,743) (983,488) (264,935) (475,667) (271,437) (595,485) (1,725) (413,472) (1,514,534)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (4,520,743) (983,488) (264,935) (475,667) (271,437) (595,485) (1,725) (413,472) (1,514,534)
### TOTAL ACCUM DEPR-PLANT IN SERVICE (214,785,807) (49,165,917) (13,137,882) (23,202,772) (12,753,504) (26,128,125) (49,495) (20,684,934) (69,663,178)

Rocky Mountain Power
Exhibit No.55 Page 260 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Demand-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F12 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Sims F108P - - - - - - - - -
### Customer-System F108P - - - - - - - - -
### System Generation F108P - - - - - - - - -
### System Overheads F108P (28,663) (6,103) (1,650) (2,983) (1,729) (3,893) (13) (2,565) (9,728)
### Energy F108P - - - - - - - - -
### Total Accum Prov for Amort-General (28,663) (6,103) (1,650) (2,983) (1,729) (3,893) (13) (2,565) (9,728)
### 111CLH Accum Prov for Amort-Hydro F30 (159,229) (29,095) (8,080) (15,382) (9,885) (25,894) (135) (12,198) (58,561)
### 11111, Accum Prov for Amort-Intangible
### Sims F107P - - - - - - - - -
### System Generation F105P - - - - - - - - -
### System Generation F105P (17,387) (3,782) (1,019) (1,829) (1,044) (2,290) (7) (1,590) (5,825)
### Energy F30 - - - - - - - - -
### System Generation F105P (3,423,735) (744,811) (200,641) (360,236) (205,571) (451,004) (1,307) (313,129) (1,147,036)
### Customer-System F42 - - - - - - - - -
### System Generation F105P (1,483,067) (322,632) (86,912) (156,044) (89,048) (195,362) (566) (135,639) (496,864)
### System Generation F12 (206,417) (47,301) (12,637) (22,311) (12,254) (25,065) (47) (19,900) (66,901)
### System Generation F12 - - - - - - - - -
### System Overheads F102P (6,921,901) (1,505,815) (405,644) (728,303) (415,611) (911,812) (2,642) (633,065) (2,319,009)
### Total Accum Prov for Amort-Intangible (12,052,507) (2,624,341) (706,853) (1,268,724) (723,526) (1,585,533) (4,568) (1,103,324) (4,035,636)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (12,240,399) (2,659,539) (716,583) (1,287,089) (735,140) (1,615,321) (4,715) (1,118,087) (4,103,924)

Rocky Mountain Power
Exhibit No.55 Page 261 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
ProductionEnergy - Production-Energy-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 95,551,847 17,045,425 4,746,997 9,083,325 5,917,697 16,079,472 103,511 7,103,981 35,471,439
13
14 Operating Expenses
15 Operation&Maintenance Expenses 100,991,304 18,484,187 5,131,489 9,763,115 6,267,352 16,399,341 85,012 7,748,948 37,111,859
16 Depreciation Expense 8,789,311 1,612,658 447,512 850,742 545,258 1,423,425 7,339 676,155 3,226,222
17 Amortization Expense 1,200,560 340,963 78,906 109,507 56,216 184,948 1,547 116,530 311,942
18 Taxes Other Than Income 1,096,477 237,842 64,009 114,830 65,814 145,684 449 99,717 368,133
19 Income Taxes-Federal (16,851,614) (3,655,355) (983,742) (1,764,801) (1,011,488) (2,238,996) (6,908) (1,532,531) (5,657,792)
20 Income Taxes-State (418,525) (90,784) (24,432) (43,830) (25,121) (55,607) (172) (38,062) (140,516)
21 Income Taxes Deferred 20,044 4,348 1,170 2,099 1,203 2,663 8 1,823 6,730
22 Investment Tax Credit Adj (9,106) (1,975) (532) (954) (547) (1,210) (4) (828) (3,057)
23 Misc Revenues&Expense (7,761) (1,418) (394) (750) (482) (1,262) (7) (595) (2,854)
24
25 Total Operating Expenses 94,810,692 16,930,465 4,713,986 9,029,958 5,898,206 15,858,987 87,266 7,071,158 35,220,666
26
27 Operating Revenue For Return 741,155 114,961 33,010 53,367 19,491 220,485 16,246 32,823 250,773
28
29
30 Rate Base:
31 Electric Plant In Service 207,099,915 38,227,966 10,596,358 20,102,500 12,834,331 33,336,239 169,869 16,029,883 75,802,768
32 Plant Held For Future Use 1,562 397 97 151 71 305 1 146 395
33 Electric Plant Acquisition Adj 34,893 6,376 1,771 3,371 2,166 5,674 29 2,673 12,833
34 Pensions - - - - - - - - -
35 Prepayments 798,046 234,560 53,619 71,531 39,738 98,373 1,126 78,722 220,377
36 Fuel Stock 8,229,810 1,503,764 417,617 795,043 510,914 1,338,348 6,955 630,453 3,026,716
37 Materials&Supplies 3,838,965 835,142 224,975 403,925 230,502 505,701 1,465 351,105 1,286,149
38 Misc Deferred Debits 4,139,605 859,519 233,335 425,412 250,955 581,701 2,126 361,103 1,425,455
39 Cash Working Capital (781,743) (157,680) (43,014) (79,175) (47,654) (114,024) (465) (66,201) (273,529)
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 223,361,053 41,510,044 11,484,757 21,722,758 13,821,023 35,752,316 181,107 17,387,885 81,501,162
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (71,692,334) (13,152,182) (3,649,823) (6,938,831) (4,447,653) (11,612,219) (59,886) (5,514,433) (26,317,306)
47 Accum Provision For Amortization (4,080,514) (883,388) (238,159) (428,277) (245,257) (541,336) (1,615) (371,362) (1,371,119)
48 Accum Deferred Income Taxes (33,689,863) (7,321,681) (1,972,671) (3,542,941) (2,023,264) (4,444,421) (12,955) (3,078,091) (11,293,838)
49 Unamortized ITC (2,888) (628) (169) (304) (173) (381) (1) (264) (968)
50 Customer Advance For Construction - - - - - - - - -
51 Customer Service Deposits - - - - - - - - -
52 Misc Rate Base Deductions (82,564,062) (17,799,923) (4,802,084) (8,647,257) (4,966,824) (11,019,197) (33,658) (7,482,348) (27,812,771)
53
54 Total Rate Base Deductions (192,029,660) (39,157,802) (10,662,907) (19,557,609) (11,683,172) (27,617,555) (108,115) (16,446,498) (66,796,002)
55
56 Total Rate Base 31,331,393 2,352,242 821,851 2,165,149 2,137,851 8,134,762 72,991 941,386 14,705,160
57
58
59 Return On Rate Base 2.37% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity -0.35% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 262 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 31,331,393 2,352,242 821,851 2,165,149 2,137,851 8,134,762 72,991 941,386 14,705,160
74
75
76 Return On Ratebase($$) 3.09% 968,586 72,718 25,407 66,934 66,090 251,480 2,256 29,102 454,599
77 Operating&Maintenance Expense 100,991,304 18,484,187 5,131,489 9,763,115 6,267,352 16,399,341 85,012 7,748,948 37,111,859
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 8,789,311 1,612,658 447,512 850,742 545,258 1,423,425 7,339 676,155 3,226,222
80 Amortization Expense 1,200,560 340,963 78,906 109,507 56,216 184,948 1,547 116,530 311,942
81 Taxes Other Than Income 1,096,477 237,842 64,009 114,830 65,814 145,684 449 99,717 368,133
82 Federal Income Taxes (16,851,614) (3,655,355) (983,742) (1,764,801) (1,011,488) (2,238,996) (6,908) (1,532,531) (5,657,792)
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes (418,525) (90,784) (24,432) (43,830) (25,121) (55,607) (172) ((38,062) (140,516)
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes 20,044 4,348 1,170 2,099 1,203 2,663 8 1,823 6,730
87 Investment Tax Credit (9,106) (1,975) (532) (954) (547) (1,210) (4) (828) (3,057)
88 Misc Revenue&Expenses (7,761) (1,418) (394) (750) (482) (1,262) (7) (595) (2,854)
89 Revenue Credits (3,997,824) (740,709) (204,128) (384,523) (246,917) (648,080) (3,501) (307,219) (1,462,747)
90
91 Total Revenue Requirements 91,781,454 16,262,474 4,535,266 8,712,368 5,717,378 15,462,387 86,021 6,793,042 34,212,518
92 Operating Revenues 91,554,023 16,304,717 4,542,869 8,698,801 5,670,779 15,431,393 100,010 6,796,762 34,008,692
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return 227,431 (42,243) (7,603) 13,567 46,599 30,995 (13,989) (3,720) 203,826
96
97 Existing Revenues 91,554,023 16,304,717 4,542,869 8,698,801 5,670,779 15,431,393 100,010 6,796,762 34,008,692
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR 0.25% -0.26% -0.17% 0.16% 0.82% 0.20% -13.99% -0.05% 0.60%

Rocky Mountain Power
Exhibit No.55 Page 263 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Production-Energy-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 16,304,717 16,304,717 - - - - - - -
108
109 442 Commercial&Industrial Sales A 62,781,765 - 4,542,869 8,698,801 - 15,431,393 100,010 - 34,008,692
110 Interruptible Demand F30 - - - - - - - - -
ill Interruptible Energy F30
112 62,781,765 - 4,542,869 8,698,801 - 15,431,393 100,010 - 34,008,692
113
114 444 Public Street&Highway Lighting A 12,467,541 - - - 5,670,779 - - 6,796,762 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F30 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 91,554,023 16,304,717 4,542,869 8,698,801 5,670,779 15,431,393 100,010 6,796,762 34,008,692
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F30 - - - - - - - - -
126 Demand F30 3,545,157 647,777 179,897 342,481 220,086 576,520 2,996 271,580 1,303,819
127 Energy F30 - - - - - - - - -
128 3,545,157 647,777 179,897 342,481 220,086 576,520 2,996 271,580 1,303,819
129
130 449 Provision for Rate Refund Fit - - - - - - - - -
131 F30 - - - - - - - - -
132
133 State Specific Revenue Credit F140P - - - - - - - - -
134
135 AGA Revenue A - - - - - - - - - -
136
137 Total Sales from Electricity 95,099,180 16,952,494 4,722,766 9,041,282 5,890,866 16,007,913 103,006 7,068,342 35,312,511
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F30 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F30 - - - - - - - - -
150
151 454 Rent of Electric Property A - - - - - - - - - -
152 Demand F30 - - - - - - - - -
153 Customer F40 20,534 13,972 2,302 296 4 1,285 140 2,534 0
154 20,534 13,972 2,302 296 4 1,285 140 2,534 0
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F30 - - - - - - - - -
160 Demand F30 432,132 78,960 21,928 41,746 26,827 70,274 365 33,104 158,927
161 432,132 78,960 21,928 41,746 26,827 70,274 365 33,104 158,927
162
163 Total Other Electric Operating Revenues 452,666 92,932 24,231 42,042 26,831 71,559 505 35,638 158,927
164
165 Total Electric Operating Revenues 95,551,847 17,045,425 4,746,997 9,083,325 5,917,697 16,079,472 103,511 7,103,981 35,471,439

Rocky Mountain Power
Exhibit No.55 Page 264 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F30 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F30 - - - - - - - - -
173 4118 Gain from Emission Allowances F30 (1) (0) (0) (0) (0) (0) (0) (0) (0)
174 41181 Gain from Disposition of NON Credits F30 - - - - - - - - -
175 4194 Impact Housing Interest Income F30 - - - - - - - - -
176 421 Sims F30 - - - - - - - - -
177 421 System Generation F30 - - - - - - - - -
178 421 System Generation F30 - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead F30 - - - - - - - - -
181 421 System Generation F30 (7,760) (1,418) (394) (750) (482) (1,262) (7) (594) (2,854)
182
183 Total Miscellaneous Revenues (7,761) (1,418) (394) (750) (482) (1,262) (7) (595) (2,854)
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense (7,761) (1,418) (394) (750) (482) (1,262) (7) (595) (2,854)
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering F30 249,192 45,533 12,645 24,073 15,470 40,524 211 19,090 91,646
198 Cholla F30 - - - - - - - - -
199 Total500 249,192 45,533 12,645 24,073 15,470 40,524 211 19,090 91,646
200
201 501 Fuel Related F30 1,287,714 235,293 65,344 124,400 79,942 209,411 1,088 98,647 473,589
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 44,442,529 8,120,610 2,255,211 4,293,385 2,759,031 7,227,331 37,556 3,404,565 16,344,839
205 System Energy F30 - - - - - - - - -
206 Total501 45,730,242 8,355,903 2,320,556 4,417,785 2,838,973 7,436,741 38,644 3,503,212 16,818,428
207
208 502 Steam Expenses F30 1,001,112 182,925 50,801 96,713 62,150 162,803 846 76,691 368,184
209 Cholla F30 - - - - - - - - -
210 Total502 1,001,112 182,925 50,801 96,713 62,150 162,803 846 76,691 368,184
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 327,405 59,824 16,614 31,629 20,326 53,243 277 25,081 120,411
214 Total503 327,405 59,824 16,614 31,629 20,326 53,243 277 25,081 120,411
215
216 505 Electric Expenses F30 10,095 1,845 512 975 627 1,642 9 773 3,713
217 Cholla F30 - - - - - - - - -
218 Total505 10,095 1,845 512 975 627 1,642 9 773 3,713
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 387,516 70,808 19,664 37,436 24,057 63,019 327 29,686 142,519
222 System Energy F30 - - - - - - - - -
223 Cholla F30 - - - - - - - - -
224 Total506 387,516 70,808 19,664 37,436 24,057 63,019 327 29,686 142,519
225
226 507 Rents F30 5,053 923 256 488 314 822 4 387 1,858
227 Cholla F30 - - - - - - - - -
228 Total507 5,053 923 256 488 314 822 4 387 1,858
229

Rocky Mountain Power
Exhibit No.55 Page 265 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F30 36,840 6,732 1,869 3,559 2,287 5,991 31 2,822 13,549
234 Cholla F30 - - - - - - - - -
235 Total510 36,840 6,732 1,869 3,559 2,287 5,991 31 2,822 13,549
236
237 511 Maintenance of Structures F30 333,525 60,942 16,925 32,220 20,706 54,239 282 25,550 122,662
238 Cholla F30 - - - - - - - - -
239 Total511 333,525 60,942 16,925 32,220 20,706 54,239 282 25,550 122,662
240
241 512 Maintenance of Boiler Plant F30 1,214,099 221,842 61,609 117,288 75,372 197,439 1,026 93,007 446,515
242 Cholla F30 (1) (0) (0) (0) (0) (0) (0) (0) (1)
243 Total512 1,214,097 221,842 61,609 117,288 75,372 197,439 1,026 93,007 446,514
244
245 513 Maintenance of Electric Plant F30 509,739 93,140 25,866 49,243 31,645 82,895 431 39,049 187,469
246 Cholla F30 - - - - - - - - -
247 Total513 509,739 93,140 25,866 49,243 31,645 82,895 431 39,049 187,469
248
249 514 Maintof Misc.Steam Plant F30 191,517 34,994 9,718 18,502 11,890 31,145 162 14,671 70,435
250 Cholla F30 - - - - - - - - -
251 Total514 191,517 34,994 9,718 18,502 11,890 31,145 162 14,671 70,435
252
253 Total Steam Power Generation 49,996,332 9,135,410 2,537,036 4,829,912 3,103,816 8,130,501 42,249 3,830,020 18,387,388
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering F30 - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water F30 - - - - - - - - -
261
262 520 Steam Expenses F30 - - - - - - - - -
263
264 523 Electric Expenses F30 - - - - - - - - -
265
266 524 Misc.Nuclear Expenses F30 - - - - - - - - -
267
268 528 Maint Supervision&Eng F30 - - - - - - - - -
269
270 529 Maintenance of Structures F30 - - - - - - - - -
271
272 530 Maintenance of Reactor Plant F30 - - - - - - - - -
273
274 531 Maintenance of Electric Plant F30 - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear F30 - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering F30 160,425 29,313 8,141 15,498 9,959 26,089 136 12,290 59,000
282
283 536 Water For Power F30 4,492 821 228 434 279 731 4 344 1,652
284
285 537 Hydraulic Expenses F30 71,231 13,015 3,615 6,881 4,422 11,584 60 5,457 26,197
286
287 538 Electric Expenses F30 - - - - - - - - -
288
289 539 Misc.Hydro Expenses F30 394,093 72,009 19,998 38,071 24,466 64,088 333 30,190 144,937
290
291 540 Rents(Hydra Generation) F30 29,682 5,424 1,506 2,867 1,843 4,827 25 2,274 10,916
292
293 541 Maint Supervision&Engineering F30 382 70 19 37 24 62 0 29 140

Rocky Mountain Power
Exhibit No.55 Page 266 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F30 9,587 1,752 486 926 595 1,559 8 734 3,526
299
300 543 Maint of Dams&Waterways F30 18,844 3,443 956 1,820 1,170 3,064 16 1,444 6,930
301
302 544 Maintenance of Electric Plant F30 15,508 2,834 787 1,498 963 2,522 13 1,188 5,703
303
304 545 Maint of Misc.Hydro Plant F30 66,279 12,111 3,363 6,403 4,115 10,778 56 5,077 24,376
305
306 Total Hydraulic Power Generation 770,522 140,791 39,100 74,437 47,835 125,304 651 59,027 283,379
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F30 7,811 1,427 396 755 485 1,270 7 598 2,873
310
311 547 Fuel F30 27,175,988 4,965,640 1,379,030 2,625,345 1,687,109 4,419,412 22,965 2,081,844 9,994,642
312 Simple Cycle Combustion Turbine F30 34,412 6,288 1,746 3,324 2,136 5,596 29 2,636 12,656
313 Total547 27,210,400 4,971,928 1,380,777 2,628,669 1,689,245 4,425,008 22,994 2,084,481 10,007,298
314
315 548 Generation Expense F30 397,676 72,664 20,180 38,418 24,688 64,671 336 30,464 146,255
316 Simple Cycle Combustion Turbine F30 12,547 2,293 637 1,212 779 2,040 11 961 4,614
317 Total548 410,223 74,957 20,817 39,630 25,467 66,711 347 31,426 150,870
318
319 549 Miscellaneous Other F30 53,315 9,742 2,705 5,150 3,310 8,670 45 4,084 19,608
320 Wind Generation F30 83,645 15,284 4,245 8,081 5,193 13,602 71 6,408 30,762
321
322 550 Maint Supervision&Engineering
323 System Generation F30 515 94 26 50 32 84 0 39 189
324 Wind Generation F30 146,301 26,732 7,424 14,133 9,083 23,792 124 11,208 53,806
325 Total550 146,816 26,827 7,450 14,183 9,114 23,876 124 11,247 53,995
326
327 551 Maint Supervision&Engineering F30 - - - - - - - - -
328
329 552 Maintenance of Structures F30 63,863 11,669 3,241 6,170 3,965 10,386 54 4,892 23,487
330
331 553 Maint of Generation&Elect Plant F30 158,448 28,952 8,040 15,307 9,837 25,767 134 12,138 58,273
332 Simple Cycle Combustion Turbine F30 239,895 43,834 12,173 23,175 14,893 39,012 203 18,377 88,227
333 Wind Generation F30 4,496 822 228 434 279 731 4 344 1,654
334 Total 553 402,839 73,607 20,442 38,916 25,009 65,510 340 30,860 148,154
335
336 554 Maintenance of Misc.Other F30 29,441 5,379 1,494 2,844 1,828 4,788 25 2,255 10,827
337 Simple Cycle Combustion Turbine F30 31,508 5,757 1,599 3,044 1,956 5,124 27 2,414 11,588
338 Wind Generation F30 1,555 284 79 150 97 253 1 119 572
339 Tota1554 62,503 11,421 3,172 6,038 3,880 10,164 53 4,788 22,987
340
341 Total Other Power Generation 28,441,415 5,196,861 1,443,244 2,747,592 1,765,668 4,625,198 24,034 2,178,784 10,460,034
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F30 - - - - - - - - -
345 Demand F30 15,707,153 2,870,036 797,051 1,517,395 975,114 2,554,328 13,273 1,203,263 5,776,694
346 Energy F30 4,005,273 731,850 203,245 386,931 248,651 651,345 3,385 306,828 1,473,038
347 Seasonal Contracts F30 - - - - - - - - -
348 Demand F30 - - - - - - - - -
349 Tota1555 19,712,426 3,601,886 1,000,296 1,904,325 1,223,765 3,205,673 16,658 1,510,091 7,249,732
350
351
352 556 System Control&Load Dispatch F30 47,365 8,655 2,403 4,576 2,940 7,703 40 3,628 17,419
353
354 557 Other Expenses F30 1,169,919 213,769 59,367 113,020 72,630 190,254 989 89,623 430,267
355
356

Rocky Mountain Power
Exhibit No.55 Page 267 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F30 - - - - - - - - -
362 Company Owned Hydro F30 - - - - - - - - -
363 Mid-C Contract F30 - - - - - - - - -
364 Klamath Surcharge Sims F30 - - - - - - - - -
365 ECD Hydro F30 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F30 209,000 38,189 10,606 20,191 12,975 33,988 177 16,011 76,865
370 WY QF Adjustment F30 - - - - - - - - -
371
372
373 Total Other Power Supply 49,371,125 9,021,171 2,505,310 4,769,513 3,065,002 8,028,829 41,721 3,782,126 18,157,453
374
375 TOTAL PRODUCTION EXPENSE 100,137,979 18,297,371 5,081,446 9,673,862 6,216,653 16,284,633 84,622 7,671,172 36,828,219
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transm of Electricity by Others F30 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 - - - - - - - - -
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 268 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 269 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 - - - - - - - - -
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE - - - - - - - - -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 270 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Production-Energy-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102P - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102P 517,394 112,556 30,321 54,439 31,066 68,156 197 47,320 173,340
496 Administrative&General Salaries 517,394 112,556 30,321 54,439 31,066 68,156 197 47,320 173,340
497
498 921 Office Supplies&expenses F102P 207 45 12 22 12 27 0 19 69
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102P 103,845 22,591 6,086 10,926 6,235 13,679 40 9,497 34,791
501 Office Supplies&expenses 104,051 22,636 6,098 10,948 6,248 13,707 40 9,516 34,860
502
503 922 A&G Expenses Transferred F102P (311,774) (67,824) (18,271) (32,804) (18,720) (41,069) (119) (28,514) (104,452)
504
505 923 Outside Services F102P 104 23 6 11 6 14 0 10 35
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102P 224,846 48,914 13,177 23,658 13,500 29,619 86 20,564 75,329
508 Outside Services 224,951 48,937 13,183 23,669 13,507 29,632 86 20,574 75,364
509
510 924 Property Insurance F102P (17,136) (3,728) (1,004) (1,803) (1,029) (2,257) (7) (1,567) (5,741)
511 System Generation F105P - - - - - - - - -
512 System Overheads F102P 28,205 6,136 1,653 2,968 1,694 3,715 11 2,580 9,450
513
514 925 Injuries&Damages F102P 266,981 58,080 15,646 28,091 16,030 35,169 102 24,418 89,445
515
516 926 Employee Pensions&Benefits F138P 685,892 147,426 39,792 71,726 41,287 91,936 286 61,969 231,470
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 42,742 10,782 2,608 4,041 2,012 7,662 77 3,771 11,789
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138P (749,430) (161,083) (43,479) (78,370) (45,112) (100,452) (312) (67,709) (252,912)
524
525 930 Misc General Expenses
526 Situs F138P 1,594 343 92 167 96 214 1 144 538
527 Customer F138P - - - - - - - - -
528 Labor F138P 10,836 2,329 629 1,133 652 1,452 5 979 3,657
529
530 931 Rents F102P (45,248) (9,843) (2,652) (4,761) (2,717) (5,960) (17) (4,138) (15,159)
531
532 935 Maintenance of General Plant F108P 94,267 20,071 5,426 9,811 5,686 12,805 42 8,435 31,992
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 853,325 186,815 50,043 89,254 50,699 114,708 390 77,776 283,640
535
536
537 TOTAL O&MEXPENSE 100,991,304 18,484,187 5,131,489 9,763,115 6,267,352 16,399,341 85,012 7,748,948 37,111,859
538

Rocky Mountain Power
Exhibit No.55 Page 271 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Production-Energy-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F30 4,841,998 884,738 245,704 467,763 300,595 787,415 4,092 370,926 1,780,765
543
544 403NP Nuclear Depreciation F30 - - - - - - - - -
545
546 403HP Hydro Depreciation F30 451,669 82,530 22,920 43,634 28,040 73,451 382 34,601 166,113
547
548 403OP Other Production Depreciation F30 975,094 178,171 49,481 94,199 60,535 158,572 824 74,698 358,615
549 Simple Cycle Combustion Turbine F30 58,097 10,615 2,948 5,612 3,607 9,448 49 4,451 21,366
550 System Generation F30 2,264,728 413,815 114,922 218,785 140,596 368,295 1,914 173,492 832,910
551 Wind Generation F30 - - - - - - - - -
552 Total4030P 3,297,919 602,601 167,351 318,596 204,738 536,314 2,787 252,640 1,212,891
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cost Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense - - - - - - - - -
571
572 403GP General Depreciation
573 Situs F107P - - - - - - - - -
574 System Generation F105P 55 12 3 6 3 7 0 5 19
575 System Generation F105P 291 63 17 31 18 38 0 27 98
576 Energy F30 6,383 1,166 324 617 396 1,038 5 489 2,348
577 Customer-System F42 - - - - - - - - -
578 System Generation F105P 60,282 13,114 3,533 6,343 3,620 7,941 23 5,513 20,196
579 System Overheads F102P 130,665 28,425 7,657 13,748 7,846 17,212 50 11,950 43,776
580 Simple Cycle Combustion Turbine F30 48 9 2 5 3 8 0 4 18
581 Cholla F30 - - - - - - - - -
582 Total General Expense 197,725 42,790 11,537 20,749 11,885 26,245 78 17,988 66,453
583
584 403GVO General Vehicles F105P - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F30
589
590
591 TOTAL DEPRECIATION EXPENSE 8,789,311 1,612,658 447,512 850,742 545,258 1,423,425 7,339 676,155 3,226,222
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F30 - - - - - - - - -
596 System Generation F30 - - - - - - - - -
597 System Overheads F102P 1,477 321 87 155 89 195 1 135 495
598 System Generation F30 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F30
601 Total Amort.Cap.Lease General 1,477 321 87 155 89 195 1 135 495
602

Rocky Mountain Power
Exhibit No.55 Page 272 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F30 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107P - - - - - - - - -
610 Energy F30 107 20 5 10 7 17 0 8 40
611 System Overheads F102P 197,238 42,908 11,559 20,753 11,843 25,982 75 18,039 66,079
612 Customer-System F42 - - - - - - - - -
613 System Generation F105P 127,249 27,682 7,457 13,389 7,640 16,762 49 11,638 42,632
614 System Generation F105P 28,266 6,149 1,656 2,974 1,697 3,723 11 2,585 9,470
615 System Generation F105P 3,399 739 199 358 204 448 1 311 1,139
System Generation F105P 1,064 232 62 112 64 140 0 97 357
617 System Generation F105P - - - - - - - - -
618 System Generation F30 169 31 9 16 10 27 0 13 62
619 Total Amort.Intangible Plant 357,492 77,760 20,948 37,612 21,465 47,100 137 32,692 119,778
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 40411P Amort of Other Electric Plant F110 4,248 1,328 292 362 175 695 7 423 967
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj F30 1,020 186 52 99 63 166 1 78 375
628
629 407 Amort of Prop Losses,Unrec Plant, 17110 936,323 261,367 57,527 71,280 34,424 136,793 1,402 83,203 190,327
630
631
632 TOTAL AMORTIZATION EXPENSE 1,200,560 340,963 78,906 109,507 56,216 184,948 1,547 116,530 311,942
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101P 1,096,477 237,842 64,009 114,830 65,814 145,684 449 99,717 368,133
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101P (9,106) (1,975) (532) (954) (547) (1,210) (4) (828) (3,057)
639
640 41141 Deferred I T C-Idaho F101P
641
642 TOTAL DEFERRED ITC (9,106) (1,975) (532) (954) (547) (1,210) (4) (828) (3,057)
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101P 3,444,348 747,128 201,070 360,713 206,741 457,634 1,412 313,238 1,156,412
646
647 41020 Deferred Income Tax-State-DR F101P - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101P (3,424,304) (742,780) (199,900) (358,613) (205,538) (454,971) (1,404) (311,415) (1,149,682)
650
651 41111 Deferred Income Tax-State-CR F101P
652
653 TOTAL DEFERRED INCOME TAXES 20,044 4,348 1,170 2,099 1,203 2,663 8 1,823 6,730
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101P (418,525) (90,784) (24,432) (43,830) (25,121) (55,607) (172) (38,062) (140,516)
658
659 40910 Federal Income Tax F101P (16,851,614) (3,655,355) (983,742) (1,764,801) (1,011,488) (2,238,996) (6,908) (1,532,531) (5,657,792)
660
661
662 TOTAL OPERATING EXPENSES 95,229,216 17,021,249 4,738,419 9,073,788 5,923,327 15,914,594 87,437 7,109,220 35,361,182
663

Rocky Mountain Power
Exhibit No.55 Page 273 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Production-Energy-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F30 1,241,278 226,808 62,988 119,914 77,060 201,859 1,049 95,089 456,511
668 Total310 1,241,278 226,808 62,988 119,914 77,060 201,859 1,049 95,089 456,511
669
670 311 Structures and Improvements F30 14,180,816 2,591,141 719,598 1,369,942 880,357 2,306,112 11,984 1,086,336 5,215,346
671 Total311 14,180,816 2,591,141 719,598 1,369,942 880,357 2,306,112 11,984 1,086,336 5,215,346
672
673 312 Boiler Plant Equipment F30 60,807,551 11,110,853 3,085,645 5,874,333 3,774,986 9,888,642 51,386 4,658,225 22,363,481
674 Total312 60,807,551 11,110,853 3,085,645 5,874,333 3,774,986 9,888,642 51,386 4,658,225 22,363,481
675
676 314 Turbogenerator Units F30 13,462,646 2,459,916 683,154 1,300,563 835,773 2,189,322 11,377 1,031,320 4,951,221
677 Total314 13,462,646 2,459,916 683,154 1,300,563 835,773 2,189,322 11,377 1,031,320 4,951,221
678
679 315 Accessory Electric Equipment F30 5,802,203 1,060,188 294,430 560,524 360,206 943,566 4,903 444,484 2,133,904
680 Total316 5,802,203 1,060,188 294,430 560,524 360,206 943,566 4,903 444,484 2,133,904
681
682 316 Misc Power Plant Equipment F30 463,601 84,710 23,525 44,786 28,781 75,392 392 35,515 170,501
683 Total316 463,601 84,710 23,525 44,786 28,781 75,392 392 35,515 170,501
684
685 S00 Unclassified Steam Plant-Acct 300 F30 (334,006) (61,030) (16,949) (32,267) (20,735) (54,317) (282) (25,587) (122,839)
686
687
688
689 Total Steam Production Plant 95,624,088 17,472,586 4,852,391 9,237,796 5,936,427 15,550,576 80,807 7,325,381 35,168,124
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F30 - - - - - - - - -
693
694 321 Structures and Improvements F30 - - - - - - - - -
695
696 322 Reactor Plant Equipment F30 - - - - - - - - -
697
698 323 Turbogenerator Units F30 - - - - - - - - -
699
700 324 Land and Land Rights F30 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F30 - - - - - - - - -
703
704 N00 Unclassified Nuclear Pit-Acct 300 F30
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F30 520,671 95,138 26,421 50,300 32,324 84,673 440 39,887 191,490
710
711 331 Structures and Improvements F30 3,835,227 700,779 194,616 370,503 238,094 623,692 3,241 293,801 1,410,500
712
713 332 Reservoirs,Dams&Waterways F30 8,027,656 1,466,826 407,359 775,514 498,364 1,305,473 6,784 614,967 2,952,369
714
715 333 Water Wheel,Turbines,&Generators F30 1,767,734 323,003 89,703 170,772 109,742 287,472 1,494 135,419 650,128
716
717 334 Accessory Electric Equipment F30 989,871 180,871 50,230 95,627 61,452 160,975 836 75,830 364,050
718
719 335 Misc.Power Plant Equipment F30 36,301 6,633 1,842 3,507 2,254 5,903 31 2,781 13,351
720
721 336 Roads,Railroads&Bridges F30 375,437 68,600 19,051 36,269 23,307 61,054 317 28,761 138,076
722
723 H00 Unclassified Hydro Plant-Aect 300 F30
724
725 Total Hydraulic Plant 15,552,897 2,841,850 789,223 1,502,493 965,537 2,529,242 13,143 1,191,446 5,719,963
726

Rocky Mountain Power
Exhibit No.55 Page 274 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Production-Energy-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F30 769,265 140,561 39,036 74,315 47,757 125,099 650 58,930 282,916
731 Total340 769,265 140,561 39,036 74,315 47,757 125,099 650 58,930 282,916
732
733 341 Structures and Improvements F30 3,771,121 689,065 191,363 364,310 234,114 613,267 3,187 288,891 1,386,923
734 Total341 3,771,121 689,065 191,363 364,310 234,114 613,267 3,187 288,891 1,386,923
735
736 342 Fuel Holders,Producers&Access F30 222,492 40,654 11,290 21,494 13,812 36,182 188 17,044 81,827
737 Total 342 222,492 40,654 11,290 21,494 13,812 36,182 188 17,044 81,827
738
739 343 Prime Movers F30 62,509,651 11,421,863 3,172,018 6,038,765 3,880,654 10,165,441 52,824 4,788,616 22,989,471
740 Tota1343 62,509,651 11,421,863 3,172,018 6,038,765 3,880,654 10,165,441 52,824 4,788,616 22,989,471
741
742 344 Generators F30 8,097,141 1,479,522 410,885 782,227 502,678 1,316,773 6,843 620,290 2,977,924
743 Total 344 8,097,141 1,479,522 410,885 782,227 502,678 1,316,773 6,843 620,290 2,977,924
744
745 345 Accessory Electric Plant F30 6,302,591 1,151,619 319,821 608,864 391,270 1,024,940 5,326 482,816 2,317,934
746 Tota1345 6,302,591 1,151,619 319,821 608,864 391,270 1,024,940 5,326 482,816 2,317,934
747
748 346 Misc.Power Plant Equipment F30 350,393 64,024 17,780 33,850 21,753 56,982 296 26,842 128,866
749
750 000 Unclassified Other Prod-Aect 300 F30
751
752 Total Other Production Plant 82,022,654 14,987,310 4,162,194 7,923,825 5,092,038 13,338,684 69,313 6,283,429 30,165,860
753
754 Experimental Plant
755 103 Experimental Plant F30 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT 193,199,639 35,301,747 9,803,809 18,664,113 11,994,002 31,419,502 163,264 14,800,256 71,053,947
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F30 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F30 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F30 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F30 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F30 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F30 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F30 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F30 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 275 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 276 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F30 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Acct 300 F30 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acet 300 F30
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 277 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT - - - - - - - - -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107P - - - - - - - - -
874 Customer-System F42 - - - - - - - - -
875 System Generation F105P 3 1 0 0 0 0 0 0 1
876 System Generation F105P 7 1 0 1 0 1 0 1 2
877 System Overheads F102P 45,972 10,001 2,694 4,837 2,760 6,056 18 4,205 15,402
878 Total Land&Land Rights 45,981 10,003 2,695 4,838 2,761 6,057 18 4,205 15,405
879
880 390 Structures and Improvements
881 Situs F107P - - - - - - - - -
882 System Generation F105P 2,833 616 166 298 170 373 1 259 949
883 System Generation F105P 11,464 2,494 672 1,206 688 1,510 4 1,049 3,841
884 Customer-System F42 - - - - - - - - -
885 System Generation F102P 55,221 12,013 3,236 5,810 3,316 7,274 21 5,050 18,500
886 Energy F102P (41,646) (9,060) (2,441) (4,382) (2,501) (5,486) (16) (3,809) (13,952)
887 System Overheads F102P 707,055 153,815 41,436 74,394 42,454 93,139 270 64,666 236,881
888
889 Total Structures and Improvements 734,927 159,879 43,069 77,327 44,127 96,811 280 67,215 246,219
890
891 391 Office Furniture&Equipment
892 Situs F107P - - - - - - - - -
893 System Generation F105P - - - - - - - - -
894 System Generation F105P - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105P 20,443 4,447 1,198 2,151 1,227 2,693 8 1,870 6,849
897 Energy F30 1,569 287 80 152 97 255 1 120 577
898 System Overheads F102P 443,202 96,416 25,973 46,632 26,611 58,382 169 40,534 148,484
899 Cholla F30 - - - - - - - - -
900 Simple Cycle Combustion Turbine F30 113 21 6 11 7 18 0 9 41
901 Total Office Furniture&Equipment 465,326 101,170 27,256 48,946 27,943 61,349 178 42,533 155,951
902
903 392 Transportation Equipment
904 Situs F107P - - - - - - - - -
905 System Overheads F102P 39,440 8,580 2,311 4,150 2,368 5,195 15 3,607 13,213
906 System Generation F105P 130,182 28,320 7,629 13,697 7,817 17,149 50 11,906 43,614
907 Customer-System F42 - - - - - - - - -
908 System Generation F105P 5,643 1,228 331 594 339 743 2 516 1,891
909 Energy F30 15,177 2,773 770 1,466 942 2,468 13 1,163 5,582
910 System Generation F105P 597 130 35 63 36 79 0 55 200
911 Cholla F30 - - - - - - - - -
912 Simple Cycle Combustion Turbine F30 377 69 19 36 23 61 0 29 139
913 Total Transportation Equipment 191,416 41,100 11,095 20,006 11,525 25,695 80 17,276 64,639
914

Rocky Mountain Power
Exhibit No.55 Page 278 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107P - - - - - - - - -
920 System Generation F105P - - - - - - - - -
921 System Generation F105P - - - - - - - - -
922 System Overheads F102P 1,467 319 86 154 88 193 1 134 492
923 System Generation F105P 38,833 8,448 2,276 4,086 2,332 5,115 15 3,552 13,010
924 Simple Cycle Combustion Turbine F30 456 83 23 44 28 74 0 35 168
925 Total Stores Equipment 40,756 8,850 2,385 4,284 2,448 5,383 16 3,721 13,669
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107P - - - - - - - - -
929 System Generation F105P 182 40 11 19 11 24 0 17 61
930 System Generation F105P 122,301 26,606 7,167 12,868 7,343 16,111 47 11,185 40,974
931 System Overheads F102P 10,886 2,368 638 1,145 654 1,434 4 996 3,647
932 Energy F30 7,417 1,355 376 717 460 1,206 6 568 2,728
933 System Generation F105P - - - - - - - - -
934 Cholla F30 - - - - - - - - -
935 Simple Cycle Combustion Turbine F30 481 88 24 46 30 78 0 37 177
936 Total Tools,Shop&Garage Equipment 141,267 30,457 8,217 14,796 8,498 18,853 58 12,803 47,587
937
938 395 Laboratory Equipment
939 Sims F107P - - - - - - - - -
940 System Generation F105P - - - - - - - - -
941 System Generation F105P - - - - - - - - -
942 System Overheads F102P 29,235 6,360 1,713 3,076 1,755 3,851 11 2,674 9,795
943 Energy F30 78,300 14,307 3,973 7,564 4,861 12,733 66 5,998 28,797
944 System Generation F105P 39,448 8,582 2,312 4,151 2,369 5,196 15 3,608 13,216
945 Cholla F30 - - - - - - - - -
946 Simple Cycle Combustion Turbine F30 75 14 4 7 5 12 0 6 28
947 Total Laboratory Equipment 147,059 29,262 8,002 14,798 8,990 21,793 92 12,286 51,835
948
949 396 Power Operated Equipment
950 Sims F107P - - - - - - - - -
951 System Generation F105P 2,214 482 130 233 133 292 1 203 742
952 System Generation F105P 257,141 55,939 15,069 27,056 15,439 33,873 98 23,518 86,148
953 System Overheads F102P 31,295 6,808 1,834 3,293 1,879 4,122 12 2,862 10,484
954 System Generation F105P 6,252 1,360 366 658 375 824 2 572 2,094
955 Energy F30 4,414 806 224 426 274 718 4 338 1,623
956 Cholla F30 - - - - - - - - -
957 Simple Cycle Combustion Turbine F30 - - - - - - - - -
958 Total Power Operated Equipment 301,315 65,395 17,623 31,666 18,101 39,828 117 27,492 101,093
959
960 397 Communication Equipment
961 Situs F107P - - - - - - - - -
962 System Generation F105P - - - - - - - - -
963 System Generation F105P - - - - - - - - -
964 System Overheads F102P 708,903 154,217 41,544 74,589 42,565 93,383 271 64,835 237,500
965 Customer-System F42 - - - - - - - - -
966 System Generation F105P 1,079,850 234,915 63,282 113,619 64,837 142,247 412 98,761 361,777
967 Energy F30 16,502 3,015 837 1,594 1,024 2,684 14 1,264 6,069
968 Cholla F30 - - - - - - - - -
969 Simple Cycle Combustion Turbine F30 89 16 5 9 6 14 0 7 33
970 Total Communication Equipment 1,805,344 392,163 105,668 189,810 108,432 238,328 697 164,867 605,379
971

Rocky Mountain Power
Exhibit No.55 Page 279 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Production-Energy-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107P - - - - - - - - -
977 System Generation F105P - - - - - - - - -
978 System Generation F105P - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102P 9,869 2,147 578 1,038 593 1,300 4 903 3,306
981 System Energy F30 234 43 12 23 15 38 0 18 86
982 Simple Cycle Combustion Turbine F105P 16,667 3,626 977 1,754 1,001 2,196 6 1,524 5,584
983 Total Misc.Equipment 26,770 5,816 1,567 2,815 1,608 3,534 10 2,445 8,976
984
985 399 Coal Mine F30 2,679,838 489,664 135,987 258,887 166,367 435,801 2,265 205,292 985,577
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107P - - - - - - - - -
991 System Generation F105P 411,569 89,534 24,119 43,304 24,712 54,215 157 37,641 137,886
992 System Overheads F102P - - - - - - - - -
993
994 Remove Capital Lease (411,569) (89,534) (24,119) (43,304) (24,712) (54,215) (157) (37,641) (137,886)
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 GOO Unclassified Gen Plant-Acct300 F102P 739,841 160,948 43,357 77,844 44,422 97,458 282 67,665 247,865
### GVO Unclassified Gen Veh-Acct 300 F102P
### TOTAL GENERAL PLANT 7,319,842 1,494,707 406,921 746,017 445,221 1,050,889 4,094 627,799 2,544,194
### INTANGIBLE PLANT
### 301 Organization
### Situs F107P - - - - - - - - -
### System Overheads F102P - - - - - - - - -
### System Generation F105P - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107P - - - - - - - - -
### System Generation F105P 137,495 29,911 8,058 14,467 8,256 18,112 52 12,575 46,064
### System Generation F105P 1,084,099 235,839 63,531 114,066 65,092 142,807 414 99,150 363,200
### System Generation F105P 105,043 22,851 6,156 11,052 6,307 13,837 40 9,607 35,192
### System Generation F105P 6,464 1,406 379 680 388 851 2 591 2,166
### Total Franchise&Consent 1,333,100 290,007 78,124 140,265 80,043 175,607 509 121,923 446,622
### 303 Miscellaneous Intangible Plant
### Situs F107P - - - - - - - - -
### System Generation F105P 2,019,698 439,372 118,360 212,507 121,268 266,052 771 184,718 676,649
### System Overheads F102P 3,227,099 702,035 189,118 339,546 193,764 425,101 1,232 295,145 1,081,158
### Energy F30 537 98 27 52 33 87 0 41 198
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F30 - - - - - - - - -
### System Generation F105P - - - - - - - - -
### Total Miscellaneous Intangible Plant 5,247,334 1,141,505 307,505 552,105 315,066 691,240 2,003 479,904 1,758,005
### 100 Unclass Intangible Plant-Acct 300 F102P - - - - - - - - -
### TOTAL INTANGIBLE PLANT 6,580,434 1,431,512 385,629 692,370 395,109 866,847 2,512 601,827 2,204,627
### TOTAL ELECTRIC PLANT IN SERVICE 207,099,915 38,227,966 10,596,358 20,102,500 12,834,331 33,336,239 169,869 16,029,883 75,802,768

Rocky Mountain Power
Exhibit No.55 Page 280 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Production-Enerav-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F30 - - - - - - - - -
### System Generation F30 - - - - - - - - -
### System Generation F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 1,562 397 97 151 71 305 1 146 395
### Total Plant Held For Future Use 1,562 397 97 151 71 305 1 146 395
### 114 Electric Plant Acquisition Adjust F30 1,958,446 357,850 99,380 189,196 121,582 318,486 1,655 150,029 720,267
### 115 Accum Provision for Asset Acq Adj F30 (1,923,553) (351,475) (97,610) (185,825) (119,416) (312,812) (1,626) (147,356) (707,434)
### 128 Pensions F102P - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 8,533,209 1,559,202 433,013 824,353 529,749 1,387,687 7,211 653,695 3,138,299
### Cholla F30 - - - - - - - - -
### Total Fuel Stock 8,533,209 1,559,202 433,013 824,353 529,749 1,387,687 7,211 653,695 3,138,299
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T working Capital Deposit F30 (64,973) (11,872) (3,297) (6,277) (4,034) (10,566) (55) (4,977) (23,895)
### 25317 DG&T Working Capital Deposit F30 (238,427) (43,566) (12,099) (23,033) (14,802) (38,773) (201) (18,265) (87,687)
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102P 3,838,965 835,142 224,975 403,925 230,502 505,701 1,465 351,105 1,286,149
### 163 Stores Expense Undistributed F102P - - - - - - - - -
### 25318 Provo Working Capital Deposit F102P - - - - - - - - -
### 165 Prepayments F102P - - - - - - - - -
### General Plant F42 140,296 91,470 15,073 2,324 245 11,729 875 18,566 14
### System Generation F102P 35,950 7,821 2,107 3,783 2,159 4,736 14 3,288 12,044
### System Energy F102P 4,253 925 249 448 255 560 2 389 1,425
### System Overheads F102P 617,546 134,343 36,190 64,976 37,079 81,348 236 56,480 206,893
### Total Prepayments 798,046 234,560 53,619 71,531 39,738 98,373 1,126 78,722 220,377
### 182 Misc Regulatory Assets F102P 400,017 87,021 23,442 42,089 24,018 52,694 153 36,585 134,016
### System Generation F102P 37,483 8,154 2,197 3,944 2,251 4,938 14 3,428 12,558
### Simple Cycle Combustion Turbine F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### Energy F30 1,178,137 215,271 59,784 113,814 73,140 191,591 996 90,252 433,289
### System Generation F102P - - - - - - - - -
### System Overheads F102P 535,123 116,413 31,360 56,304 32,130 70,491 204 48,941 179,280
### Total Misc Regulatory Assets 2,150,760 426,859 116,783 216,151 131,539 319,713 1,367 179,207 759,142
### 186 Misc Deferred Debits F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### System Generation F102P - - - - - - - - -
### System Generation F102P 1,970,528 428,676 115,479 207,333 118,316 259,575 752 180,221 660,176
### System Overheads F102P 230 50 13 24 14 30 0 21 77
### System Energy F102P 18,088 3,935 1,060 1,903 1,086 2,383 7 1,654 6,060
### System Net Steam Plant F102P - - - - - - - - -
### Excise Tax F102P - - - - - - - - -
### Total Misc Deferred Debits 1,988,845 432,661 116,552 209,261 119,416 261,988 759 181,896 666,313

Rocky Mountain Power
Exhibit No.55 Page 281 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137P (479,765) (96,770) (26,398) (48,591) (29,246) (69,978) (285) (40,629) (167,868)
### OWC Other Working Capital F137P (301,978) (60,910) (16,616) (30,585) (18,408) (44,046) (179) (25,573) (105,661)
### Total Other Working Capital (301,978) (60,910) (16,616) (30,585) (18,408) (44,046) (179) (25,573) (105,661)
### 18222 Nuclear Plant F30 - - - - - - - - -
### 1869 Misc Deferred Debits-Trojan F30 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 16,261,138 3,282,078 888,399 1,620,258 986,692 2,416,078 11,238 1,358,002 5,698,395
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102P (101,307) (22,039) (5,937) (10,659) (6,083) (13,345) (39) (9,265) (33,940)
### 2282 Accum Prov for Injuries&Damages F102P - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102P (5,162) (1,123) (303) (543) (310) (680) (2) (472) (1,729)
### 25335 Accum Prov for Pensions Obligation F102P (1,178,137) (256,296) (69,042) (123,960) (70,739) (155,194) (450) (107,750) (394,705)
### 22844 Accum Hydro Reticensing Obligation F30 (3,179) (581) (161) (307) (197) (517) (3) (244) (1,169)
### 254 Reg Liabilities-Insurance Provision F30 (1,001,367) (182,971) (50,814) (96,737) (62,166) (162,844) (846) (76,711) (368,278)
### 254 Situs F102P (76,645,643) (16,673,767) (4,491,662) (8,064,443) (4,602,022) (10,096,418) (29,252) (7,009,882) (25,678,197)
### 254 SG F102P - - - - - - - - -
### 22842 Accum MiscOperProv-Trojan F30 (95,956) (17,533) (4,869) (9,270) (5,957) (15,605) (81) (7,351) (35,290)
### 252 Customer Advances for Const F50 - - - - - - - - -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits F30 (3,533,310) (645,612) (179,296) (341,337) (219,351) (574,594) (2,986) (270,673) (1,299,462)
### 190 Accum Deferred Income Taxes F104P 4,629,801 1,006,408 271,145 486,943 278,032 610,565 1,777 423,103 1,551,828
### Customer System F104P - - - - - - - - -
### System Overhead F138P 342,312 73,577 19,859 35,797 20,606 45,883 143 30,927 115,521
### System Generation F104P - - - - - - - - -
### IBT F104P - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104P 15,452 3,359 905 1,625 928 2,038 6 1,412 5,179
### System Generation F104P 15,698 3,412 919 1,651 943 2,070 6 1,435 5,262
### Energy F104P 95,557 20,772 5,596 10,050 5,738 12,602 37 8,733 32,029
### System Net Plant F104P - - - - - - - - -
### Division Net Plant Distribution F104P
### Total Accum Deferred Income Taxes 5,098,820 1,107,528 298,425 536,066 306,246 673,158 1,968 465,610 1,709,819
### 281 Accum Deferred Income Taxes F104P - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 282 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104P (3,265,978) (709,945) (191,273) (343,502) (196,131) (430,708) (1,254) (298,468) (1,094,699)
### DITBAL F104P (2,408) (523) (141) (253) (145) (317) (1) (220) (807)
### System Net Plant F104P (2,528) (550) (148) (266) (152) (333) (1) (231) (847)
### Labor F138P (837,776) (180,072) (48,604) (87,609) (50,430) (112,294) (349) (75,691) (282,727)
### GPS F104P - - - - - - - - -
### CIAC F104P - - - - - - - - -
### SNPD F104P (34,277,660) (7,451,143) (2,007,477) (3,605,181) (2,058,464) (4,520,440) (13,159) (3,132,528) (11,489,269)
### SCHMDEXP F104P - - - - - - - - -
### TAXDEPR F104P - - - - - - - - -
### DGP F104P - - - - - - - - -
### IBT F104P - - - - - - - - -
### SSGCT F104P - - - - - - - - -
### SSGCH F104P - - - - - - - - -
### SE F104P (18,511) (4,024) (1,084) (1,947) (1,112) (2,441) (7) (1,692) (6,204)
### SG F104P - - - - - - - - -
### Total Accum Deferred Income Taxes (38,404,860) (8,346,256) (2,248,726) (4,038,758) (2,306,433) (5,066,534) (14,770) (3,508,830) (12,874,554)
### 283 Accum Deferred Income Taxes F104P (101,751) (22,118) (5,959) (10,702) (6,110) (13,419) (39) (9,299) (34,105)
### System Generation F104P (24,010) (5,219) (1,406) (2,525) (1,442) (3,166) (9) (2,194) (8,048)
### Energy F104P 0 0 0 0 0 0 0 0 0
### Labor F138P (197,769) (42,509) (11,474) (20,681) (11,905) (26,509) (82) (17,868) (66,742)
### General Plant F104P (57,320) (12,460) (3,357) (6,029) (3,442) (7,559) (22) (5,238) (19,213)
### System Net Plant F104P (2,973) (646) (174) (313) (179) (392) (1) (272) (997)
### TROJP F104P - - - - - - - - -
### System Generation F104P - - - - - - - - -
### Simple Cycle Combustion Turbine F104P - - - - - - - - -
### System Generation F104P - - - - - - - - -
### Total Accum Deferred Income Taxes (383,823) (82,952) (22,370) (40,250) (23,078) (51,045) (154) (34,871) (129,104)
### 255 Accum Investment Tax Credit F104P (2,888) (628) (169) (304) (173) (381) (1) (264) (968)
### TOTAL RATE BASE DEDUCTIONS (115,078,676) (24,865,936) (6,705,882) (12,066,541) (6,919,523) (15,308,805) (46,165) (10,452,952) (38,712,873)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F30 (55,553,696) (10,150,860) (2,819,042) (5,366,783) (3,448,822) (9,034,250) (46,946) (4,255,748) (20,431,246)
### 108NP Nuclear Prod Accumulated Depr F30 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F30 (6,352,814) (1,160,796) (322,370) (613,716) (394,388) (1,033,107) (5,368) (486,664) (2,336,405)
### 108OP Other Production-Accum Depr F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F30 - - - - - - - - -
### Wind Generation F30 367,957 67,234 18,672 35,547 22,843 59,838 311 28,188 135,325
### System Generation F30 (7,842,139) (1,432,928) (397,945) (757,592) (486,847) (1,275,304) (6,627) (600,755) (2,884,140)
### System Generation F30 (707,663) (129,305) (35,910) (68,364) (43,932) (115,081) (598) (54,211) (260,260)
### Total Other Production-AccumDepr (8,181,844) (1,495,000) (415,183) (790,410) (507,936) (1,330,547) (6,91 26,779 3,009,07
### 108EP Experimental Plant-Accum Depr F30 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION (70,088,355) (12,806,656) (3,556,595) (6,770,908) (4,351,146) (11,397,905) (59,228) (5,369,190) (25,776,726)
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 283 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct 300 F102P
### TOTAL DISTRIBUTION PLANT DEPR - - - - - - - - -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107P - - - - - - - - -
### System Generation F105P (4,205) (915) (246) (442) (252) (554) (2) (385) (1,409)
### System Generation F105P (17,400) (3,785) (1,020) (1,831) (1,045) (2,292) (7) (1,591) (5,829)
### System Generation F105P (771,049) (167,737) (45,186) (81,128) (46,296) (101,569) (294) (70,519) (258,321)
### Customer-System F42 - - - - - - - - -
### System Overheads F102P (713,428) (155,202) (41,809) (75,065) (42,836) (93,979) (272) (65,249) (239,016)
### Energy F30 (97,065) (17,736) (4,926) (9,377) (6,026) (15,785) (82) (7,436) (35,698)
### Simple Cycle Combustion Turbine F30 (832) (152) (42) (80) (52) (135) (1) (64) (306)
### Cholla F30 - - - - - - - - -
### Total General Plant Accumulated Depr (1,603,979) (345,526) (93,229) (167,923) (96,507) (214,314) (658) (145,243) (540,579)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (1,603,979) (345,526) (93,229) (167,923) (96,507) (214,314) (658) (145,243) (540,579)
### TOTAL ACCUM DEPR-PLANT IN SERVICE (71,692,334) (13,152,182) (3,649,823) (6,938,831) (4,447,653) (11,612,219) (59,886) (5,514,433) (26,317,306)

Rocky Mountain Power
Exhibit No.55 Page 284 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Production-Energy-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F30 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Situs F108P - - - - - - - - -
### Customer-System F108P - - - - - - - - -
### System Generation F108P - - - - - - - - -
### System Overheads F108P (9,554) (2,034) (550) (994) (576) (1,298) (4) (855) (3,243)
### Energy F108P - - - - - - - - -
### Total Accum Prov for Amort-General (9,554) (2,034) (550) (994) (576) (1,298) (4) (855) (3,243)
### 111CLH Accum Prov for Amort-Hydro F30 (53,076) (9,698) (2,693) (5,127) (3,295) (8,631) (45) (4,066) (19,520)
### 11111, Accum Prov for Amort-Intangible
### Situs F107P - - - - - - - - -
### System Generation F105P - - - - - - - - -
### System Generation F105P (5,796) (1,261) (340) (610) (348) (763) (2) (530) (1,942)
### Energy F30 (381) (70) (19) (37) (24) (62) (0) (29) (140)
### System Generation F105P (1,141,245) (248,270) (66,880) (120,079) (68,524) (150,335) (436) (104,376) (382,345)
### Customer-System F42 - - - - - - - - -
### System Generation F105P (494,356) (107,544) (28,971) (52,015) (29,683) (65,121) (189) (45,213) (165,621)
### System Generation F30 (68,806) (12,572) (3,491) (6,647) (4,272) (11,189) (58) (5,271) (25,305)
### System Generation F30 - - - - - - - - -
### System Overheads F102P (2,307,300) (501,938) (135,215) (242,768) (138,537) (303,937) (881) (211,022) (773,003)
### Total Accum Prov for Amort-Intangible (4,017,883) (871,655) (234,916) (422,155) (241,386) (531,407) (1,566) (366,441) (1,348,357)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (4,080,514) (883,388) (238,159) (428,277) (245,257) (541,336) (1,615) (371,362) (1,371,119)

Rocky Mountain Power
Exhibit No.55 Page 285 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
TransmissionDemand - Transmission-Demand-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 37,306,891 9,974,522 2,481,586 3,846,066 1,811,019 4,669,973 25,831 3,527,461 10,970,434
13
14 Operating Expenses
15 Operation&Maintenance Expenses 13,186,249 2,959,193 792,261 1,406,480 784,533 1,670,246 4,154 1,241,500 4,327,881
16 Depreciation Expense 8,422,472 1,832,257 493,582 886,190 505,709 1,109,478 3,214 770,306 2,821,735
17 Amortization Expense 499,113 108,579 29,249 52,515 29,968 65,747 190 45,648 167,215
18 Taxes Other Than Income 1,790,641 385,414 104,118 192,791 109,993 240,100 706 143,841 613,678
19 Income Taxes-Federal 797,267 171,602 46,358 85,839 48,973 106,902 314 64,044 273,235
20 Income Taxes-State 150,513 32,396 8,752 16,205 9,245 20,182 59 12,091 51,583
21 Income Taxes Deferred 2,018,717 434,504 117,380 217,347 124,002 270,681 796 162,162 691,843
22 Investment Tax Credit Adj (16,426) (3,536) (955) (1,769) (1,009) (2,203) (6) (1,320) (5,630)
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 26,848,545 5,920,410 1,590,746 2,855,599 1,611,415 3,481,133 9,429 2,438,271 8,941,540
26
27 Operating Revenue For Return 10,458,347 4,054,111 890,841 990,467 199,603 1,188,840 16,402 1,089,190 2,028,894
28
29
30 Rate Base:
31 Electric Plant In Service 483,338,445 110,337,845 29,496,480 52,139,255 28,717,213 59,064,398 115,394 46,419,250 157,048,610
32 Plant Held For Future Use (15,595) (3,361) (949) (1,782) (1,045) (1,267) 2 (1,529) (5,665)
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 1,437,810 425,273 96,904 128,329 71,235 176,939 2,065 142,083 394,982
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 292,580 63,649 17,146 30,784 17,567 38,541 112 26,759 98,022
38 Misc Deferred Debits 704,140 153,181 41,265 74,088 42,279 92,755 269 64,399 235,904
39 Cash Working Capital 933,555 202,011 54,402 97,733 55,988 124,853 393 84,709 313,466
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 486,690,935 111,178,598 29,705,248 52,468,407 28,903,238 59,496,220 118,233 46,735,672 158,085,319
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (103,461,686) (22,507,470) (6,063,171) (10,885,964) (6,212,130) (13,628,817) (39,486) (9,462,451) (34,662,197)
47 Accum Provision For Amortization (6,231,633) (1,356,350) (365,350) (655,848) (374,124) (820,264) (2,369) (570,233) (2,087,095)
48 Accum Deferred Income Taxes (6,816,515) (1,482,889) (399,468) (717,215) (409,283) (897,930) (2,602) (623,427) (2,283,702)
49 Unamortized ITC (5,210) (1,133) (305) (548) (313) (686) (2) (476) (1,745)
50 Customer Advance For Construction (8,586,244) (2,827,426) (684,056) - - (256,281) - (4,818,482) -
51 Customer Service Deposits - - - - - - - - -
52 Misc Rate Base Deductions (232,551) (51,060) (13,734) (24,585) (13,936) (30,217) (83) (21,469) (77,469)
53
54 Total Rate Base Deductions (125,333,839) (28,226,328) (7,526,084) (12,284,159) (7,009,785) (15,634,194) (44,541) (15,496,538) (39,112,208)
55
56 Total Rate Base 361,357,096 82,952,269 22,179,163 40,184,247 21,893,452 43,862,026 73,692 31,239,134 118,973,111
57
58
59 Return On Rate Base 2.89% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 0.71% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 286 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 361,357,096 82,952,269 22,179,163 40,184,247 21,893,452 43,862,026 73,692 31,239,134 118,973,111
74
75
76 Return On Ratebase($$) 3.09% 11,171,073 2,564,405 685,652 1,242,265 676,819 1,355,960 2,278 965,733 3,677,961
77 Operating&Maintenance Expense 13,186,249 2,959,193 792,261 1,406,480 784,533 1,670,246 4,154 1,241,500 4,327,881
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 8,422,472 1,832,257 493,582 886,190 505,709 1,109,478 3,214 770,306 2,821,735
80 Amortization Expense 499,113 108,579 29,249 52,515 29,968 65,747 190 45,648 167,215
81 Taxes Other Than Income 1,790,641 385,414 104,118 192,791 109,993 240,100 706 143,841 613,678
82 Federal Income Taxes 797,267 171,602 46,358 85,839 48,973 106,902 314 64,044 273,235
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes 150,513 32,396 8,752 16,205 9,245 20,182 59 12,091 51,583
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes 2,018,717 434,504 117,380 217,347 124,002 270,681 796 162,162 691,843
87 Investment Tax Credit (16,426) (3,536) (955) (1,769) (1,009) (2,203) (6) (1,320) (5,630)
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (7,212,036) (1,610,001) (429,984) (761,208) (429,386) (926,538) (2,684) (670,846) (2,381,389)
90
91 Total Revenue Requirements 30,807,581 6,874,814 1,846,413 3,336,656 1,858,848 3,910,555 9,024 2,733,158 10,238,112
92 Operating Revenues 30,094,855 8,364,521 2,051,602 3,084,858 1,381,633 3,743,435 23,147 2,856,615 8,589,045
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return 712,726 (1,489,707) (205,189) 251,798 477,216 167,121 (14,123) (123,456) 1,649,067
96
97 Existing Revenues 30,094,855 8,364,521 2,051,602 3,084,858 1,381,633 3,743,435 23,147 2,856,615 8,589,045
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR 2.37% -17.81% -10.00% 8.16% 34.54% 4.46% -61.02% -4.32% 19.20%

Rocky Mountain Power
Exhibit No.55 Page 287 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Transmission-Demand-Unbundled (Non-Wgt)
A B C D E F G H I J L M
.A(CT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 8,364,521 8,364,521 - - - - - - -
108
109 442 Commercial&Industrial Sales A 17,492,087 - 2,051,602 3,084,858 - 3,743,435 23,147 - 8,589,045
110 Interruptible Demand F12 - - - - - - - - -
ill Interruptible Energy F30
112 17,492,087 - 2,051,602 3,084,858 - 3,743,435 23,147 - 8,589,045
113
114 444 Public Street&Highway Lighting A 4,238,248 - - - 1,381,633 - - 2,856,615 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F12 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 30,094,855 8,364,521 2,051,602 3,084,858 1,381,633 3,743,435 23,147 2,856,615 8,589,045
123
124 447 Sales for Resale Fll - - - - - - - - -
125 Demand F12 - - - - - - - - -
126 Demand F12 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fl l - - - - - - - - -
131 F12 - - - - - - - - -
132
133 State Specific Revenue Credit F140T - - - - - - - - -
134
135 AGA Revenue A - - - - - - - - - -
136
137 Total Sales from Electricity 30,094,855 8,364,521 2,051,602 3,084,858 1,381,633 3,743,435 23,147 2,856,615 8,589,045
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F12 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F12 - - - - - - - - -
150
151 454 Rent of Electric Property A - - - - - - - - - -
152 Demand F12 99,794 22,868 6,110 10,787 5,924 12,118 23 9,621 32,344
153 Customer F40 37,897 25,786 4,249 546 7 2,372 259 4,677 0
154 137,692 48,654 10,359 11,333 5,931 14,490 281 14,298 32,345
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 1,286,818 235,129 65,299 124,313 79,887 209,265 1,087 98,578 473,259
159 Demand F12 - - - - - - - - -
160 Demand F12 5,787,527 1,326,217 354,327 625,561 343,568 702,784 1,315 557,970 1,875,785
161 7,074,344 1,561,346 419,626 749,875 423,455 912,048 2,402 656,548 2,349,044
162
163 Total Other Electric Operating Revenues 7,212,036 1,610,001 429,984 761,208 429,386 926,538 2,684 670,846 2,381,389
164
165 Total Electric Operating Revenues 37,306,891 9,974,522 2,481,586 3,846,066 1,811,019 4,669,973 25,831 3,527,461 10,970,434

Rocky Mountain Power
Exhibit No.55 Page 288 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F12 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F12 - - - - - - - - -
173 4118 Gain from Emission Allowances F12 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F12 - - - - - - - - -
175 4194 Impact Housing Interest Income F12 - - - - - - - - -
176 421 Sims F12 - - - - - - - - -
177 421 System Generation F12 - - - - - - - - -
178 421 System Generation F12 - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead F12 - - - - - - - - -
181 421 System Generation F12 - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering F12 - - - - - - - - -
198 Cholla F12 - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses F12 - - - - - - - - -
209 Cholla F12 - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses F12 - - - - - - - - -
217 Cholla F12 - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F12 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents F12 - - - - - - - - -
227 Cholla F12 - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 289 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F12 - - - - - - - - -
234 Cholla F12 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures F12 - - - - - - - - -
238 Cholla F12 - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant F12 - - - - - - - - -
242 Cholla F12 - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant F12 - - - - - - - - -
246 Cholla F12 - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant F12 - - - - - - - - -
250 Cholla F12 - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering F12 - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water F12 - - - - - - - - -
261
262 520 Steam Expenses F12 - - - - - - - - -
263
264 523 Electric Expenses F12 - - - - - - - - -
265
266 524 Misc.Nuclear Expenses F12 - - - - - - - - -
267
268 528 Maint Supervision&Eng F12 - - - - - - - - -
269
270 529 Maintenance of Structures F12 - - - - - - - - -
271
272 530 Maintenance of Reactor Plant F12 - - - - - - - - -
273
274 531 Maintenance of Electric Plant F12 - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear F12 - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering F12 - - - - - - - - -
282
283 536 Water For Power F12 - - - - - - - - -
284
285 537 Hydraulic Expenses F12 - - - - - - - - -
286
287 538 Electric Expenses F12 - - - - - - - - -
288
289 539 Misc.Hydro Expenses F12 - - - - - - - - -
290
291 540 Rents(Hydra Generation) F12 - - - - - - - - -
292
293 541 Maint Supervision&Engineering F12 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 290 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F12 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F12 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F12 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant F12 - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F12 - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Tota1547 - - - - - - - - -
314
315 548 Generation Expense F12 - - - - - - - - -
316 Simple Cycle Combustion Turbine F12 - - - - - - - - -
317 Total 548 - - - - - - - - -
318
319 549 Miscellaneous Other F12 - - - - - - - - -
320 Wind Generation F12 - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation F12 - - - - - - - - -
324 Wind Generation F12 - - - - - - - - -
325 Tota1550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering F12 - - - - - - - - -
328
329 552 Maintenance of Structures F12 - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant F12 - - - - - - - - -
332 Simple Cycle Combustion Turbine F12 - - - - - - - - -
333 Wind Generation F12 - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other F12 - - - - - - - - -
337 Simple Cycle Combustion Turbine F12 - - - - - - - - -
338 Wind Generation F12 - - - - - - - - -
339 Total 554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F12 - - - - - - - - -
345 Demand F12 - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts F12 - - - - - - - - -
348 Demand F12 - - - - - - - - -
349 Total 555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch F12 - - - - - - - - -
353
354 557 Other Expenses F12 - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 291 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F12 - - - - - - - - -
362 Company Owned Hydro F12 - - - - - - - - -
363 Mid-C Contract F12 - - - - - - - - -
364 Klamath Surcharge Sims F12 - - - - - - - - -
365 ECD Hydro F12 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F12 - - - - - - - - -
370 WY QF Adjustment F12 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 509,075.67 110,746.14 29,833.34 53,563.54 30,566.35 67,059.79 194.29 46,559.21 170,553.01
379
380 561 Load Dispatching F106 779,945.25 169,672.08 45,707.10 82,063.69 46,830.12 102,741.04 297.67 71,332.48 261,301.06
381
382 562 Station Expense F106 185,618.02 40,380.01 10,877.77 19,530.22 11,145.03 24,451.19 70.84 16,976.31 62,186.65
383
384 563 Overhead Line Expense F106 79,067.91 17,200.72 4,633.61 8,319.31 4,747.46 10,415.50 30.18 7,231.42 26,489.72
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transm of Electricity by Others F12 7,286,021.37 1,669,598.40 446,068.23 787,530.58 432,523.63 884,746.87 1,655.31 702,438.66 2,361,459.69
389 Energy F30 - - - - - - - - -
390 7,286,021.37 1,669,598.40 446,068.23 787,530.58 432,523.63 884,746.87 1,655.31 702,438.66 2,361,459.69
391
392 566 Misc.Transmission Expense F106 145,201.79 31,587.72 8,509.26 15,277.73 8,718.33 19,127.22 55.42 13,279.91 48,646.21
393
394 567 Rents-Transmission F106 74,156.86 16,132.35 4,345.81 7,802.58 4,452.59 9,768.57 28.30 6,782.26 24,844.39
395
396 568 Maint Supervision&Engineering F106 56,766.78 12,349.25 3,326.70 5,972.84 3,408.44 7,477.80 21.67 5,191.79 19,018.28
397
398 569 Maintenance of Structures F106 252,732.57 54,980.35 14,810.88 26,591.82 15,174.78 33,292.09 96.46 23,114.50 84,671.70
399
400 570 Maint of Station Equipment F106 559,440.40 121,702.67 32,784.87 58,862.77 33,590.39 73,694.26 213.51 51,165.48 187,426.45
401
402 571 Maintenance of Overhead Lines F106 1,201,334.82 261,342.68 70,401.78 126,401.13 72,131.55 158,250.07 458.50 109,872.07 402,477.05
403
404 572 Maint of Underground Lines F106 8,412.74 1,830.14 493.01 885.17 505.12 1,108.20 3.21 769.42 2,818.48
405
406 573 Maint of Misc Transmission Plant F106 9,129.07 1,985.97 534.99 960.54 548.14 1,202.56 3.48 834.93 3,058.47
407
408
409 TOTAL TRANSMISSION EXPENSE 11,146,903.27 2,509,508.46 672,327.35 1,193,761.91 664,341.92 1,393,335.17 3,128.84 1,055,548.43 3,654,951.18
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 - - - - - - - - -
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 292 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 293 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 - - - - - - - - -
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE - - - - - - - - -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 294 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Transmission-Demand-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102T - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102T 933,365 203,048 54,698 98,206 56,042 122,951 356 85,364 312,701
496 Administrative&General Salaries 933,365 203,048 54,698 98,206 56,042 122,951 356 85,364 312,701
497
498 921 Office Supplies&expenses F102T 373 81 22 39 22 49 0 34 125
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102T 187,333 40,753 10,978 19,711 11,248 24,677 71 17,133 62,761
501 Office Supplies&expenses 187,706 40,834 11,000 19,750 11,270 24,726 72 17,167 62,886
502
503 922 A&G Expenses Transferred F102T (562,431) (122,353) (32,960) (59,177) (33,770) (74,088) (215) (51,439) (188,428)
504
505 923 Outside Services F102T 188 41 11 20 11 25 0 17 63
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102T 405,617 88,239 23,770 42,678 24,354 53,431 155 37,097 135,892
508 Outside Services 405,805 88,280 23,781 42,698 24,366 53,456 155 37,114 135,955
509
510 924 Property Insurance F102T (30,914) (6,725) (1,812) (3,253) (1,856) (4,072) (12) (2,827) (10,357)
511 System Generation F105T - - - - - - - - -
512 System Overheads F102T 50,882 11,069 2,982 5,354 3,055 6,703 19 4,654 17,047
513
514 925 Injuries&Damages F102T 481,626 104,775 28,225 50,675 28,918 63,444 184 44,049 161,357
515
516 926 Employee Pensions&Benefits F138T 475,965 103,543 27,893 50,080 28,578 62,698 182 43,531 159,460
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 173,996 43,890 10,619 16,452 8,191 31,191 314 15,349 47,992
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138T (520,056) (113,135) (30,477) (54,719) (31,226) (68,506) (198) (47,563) (174,232)
524
525 930 Misc General Expenses
526 Sims F138T 2,875 625 168 302 173 379 1 263 963
527 Customer F138T - - - - - - - - -
528 Labor F138T 7,519 1,636 441 791 451 991 3 688 2,519
529
530 931 Rents F102T (81,627) (17,757) (4,784) (8,589) (4,901) (10,753) (31) (7,465) (27,347)
531
532 935 Maintenance of General Plant F108T 514,634 111,955 30,159 54,148 30,900 67,792 196 47,068 172,415
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 2,039,345 449,685 119,934 212,718 120,191 276,911 1,026 185,951 672,930
535
536
537 TOTAL O&M EXPENSE 13,186,249 2,959,193 792,261 1,406,480 784,533 1,670,246 4,154 1,241,500 4,327,881
538

Rocky Mountain Power
Exhibit No.55 Page 295 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Transmission-Demand-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F12 - - - - - - - - -
543
544 403NP Nuclear Depreciation F12 - - - - - - - - -
545
546 403HP Hydro Depreciation F12 - - - - - - - - -
547
548 403OP Other Production Depreciation F12 - - - - - - - - -
549 Simple Cycle Combustion Turbine F12 - - - - - - - - -
550 System Generation F12 - - - - - - - - -
551 Wind Generation F12 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 7,655,848 1,665,481 448,655 805,527 459,679 1,008,494 2,922 700,191 2,564,900
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cast Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense - - - - - - - - -
571
572 403GP General Depreciation
573 Situs F107T 252,958 55,029 14,824 26,616 15,188 33,322 97 23,135 84,747
574 System Generation F105T 100 22 6 10 6 13 0 9 33
575 System Generation F105T 526 114 31 55 32 69 0 48 176
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105T 277,103 60,282 16,239 29,156 16,638 36,502 106 25,343 92,836
579 System Overheads F102T 235,717 51,279 13,814 24,801 14,153 31,051 90 21,558 78,971
580 Simple Cycle Combustion Turbine F12 221 51 14 24 13 27 0 21 72
581 Cholla F12 - - - - - - - - -
582 Total General Expense 766,624 166,777 44,927 80,663 46,030 100,984 293 70,115 256,836
583
584 403GVO General Vehicles F105T - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F12
589
590
591 TOTAL DEPRECIATION EXPENSE 8,422,472 1,832,257 493,582 886,190 505,709 1,109,478 3,214 770,306 2,821,735
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F12 - - - - - - - - -
596 System Generation F12 - - - - - - - - -
597 System Overheads F102T 2,665 580 156 280 160 351 1 244 893
598 System Generation F12 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F12
601 Total Amort.Cap.Lease General 2,665 580 156 280 160 351 1 244 893
602

Rocky Mountain Power
Exhibit No.55 Page 296 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Transmission-Demand-Unbundled
A B C D E F G H I J L M
.4CCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F12 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Silas F107T 1,641 357 96 173 99 216 1 150 550
610 Energy F30 - - - - - - - - -
611 System Overheads F102T 355,811 77,404 20,852 37,437 21,364 46,870 136 32,542 119,206
612 Customer-System F42 - - - - - - - - -
613 System Generation F105T 111,299 24,212 6,522 11,711 6,683 14,661 42 10,179 37,288
614 System Generation F105T 24,723 5,378 1,449 2,601 1,484 3,257 9 2,261 8,283
615 System Generation F105T 2,973 647 174 313 178 392 1 272 996
System Generation F105T - - - - - - - - -
617 System Generation F105T - - - - - - - - -
618 System Generation F12 - - - - - - - - -
619 Total Amort.Intangible Plant 496,448 107,999 29,093 52,235 29,808 65,396 189 45,404 166,322
620
621 4040 Amort of LT Plant-Other Plant 17110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj F12 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE 499,113 108,579 29,249 52,515 29,968 65,747 190 45,648 167,215
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101T 1,790,641 385,414 104,118 192,791 109,993 240,100 706 143,841 613,678
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101T (16,426) (3,536) (955) (1,769) (1,009) (2,203) (6) (1,320) (5,630)
639
640 41141 Deferred I T C-Idaho F101T
641
642 TOTAL DEFERRED ITC (16,426) (3,536) (955) (1,769) (1,009) (2,203) (6) (1,320) (5,630)
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR 17101T 5,298,708 1,140,483 308,098 570,491 325,481 710,482 2,090 425,641 1,815,942
646
647 41020 Deferred Income Tax-State-DR F101T - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101T (3,279,991) (705,979) (190,718) (353,144) (201,478) (439,800) (1,294) (263,479) (1,124,099)
650
651 41111 Deferred Income Tax-State-CR F101T
652
653 TOTAL DEFERRED INCOME TAXES 2,018,717 434,504 117,380 217,347 124,002 270,681 796 162,162 691,843
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101T 150,513 32,396 8,752 16,205 9,245 20,182 59 12,091 51,583
658
659 40910 Federal Income Tax 17101T 797,267 171,602 46,358 85,839 48,973 106,902 314 64,044 273,235
660
661
662 TOTAL OPERATING EXPENSES 26,698,032 5,888,014 1,581,994 2,839,394 1,602,170 3,460,952 9,370 2,426,181 8,889,958
663

Rocky Mountain Power
Exhibit No.55 Page 297 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Transmission-Demand-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F12 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F12 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F12 - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units F12 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F12 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F12 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F12 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F12 - - - - - - - - -
693
694 321 Structures and Improvements F12 - - - - - - - - -
695
696 322 Reactor Plant Equipment F12 - - - - - - - - -
697
698 323 Turbogenerator Units F12 - - - - - - - - -
699
700 324 Land and Land Rights F12 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F12 - - - - - - - - -
703
704 N00 Unclassified Nuclear Ph-Acct 300 F12
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F12 - - - - - - - - -
710
711 331 Structures and Improvements F12 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F12 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F12 - - - - - - - - -
716
717 334 Accessory Electric Equipment F12 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F12 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F12 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F12
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 298 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Transmission-Demand-Unbundled OTHER PRODUCTION PLANT
,1 B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F12 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F12 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F12 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F12 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F12 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F12 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F12 - - - - - - - - -
749
750 000 Unclassified Other Prod-Acct 300 F12
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F12 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F12 14,082,085.10 3,226,922.56 862,140.03 1,522,102.69 835,961.67 1,709,997.82 3,199.31 1,357,640.95 4,564,120.07
762 Direct Assigned A 1
763 14,082,085.10 3,226,922.56 862,140.03 1,522,102.69 835,961.67 1,709,997.82 3,199.31 1,357,640.95 4,564,120.07
764 352 Structures and Improvements
765 Demand F12 15,729,720.76 3,604,479.76 963,012.36 1,700,192.13 933,771.07 1,910,071.41 3,573.64 1,516,488.00 5,098,132.39
766 Direct Assigned A 1
767 15,729,720.76 3,604,479.76 963,012.36 1,700,192.13 933,771.07 1,910,071.41 3,573.64 1,516,488.00 5,098,132.39
768 353 Station Equipment
769 Demand F12 111,277,050.72 25,499,237.00 6,812,655.91 12,027,700.21 6,605,793.74 13,512,453.07 25,281.05 10,728,118.73 36,065,811.01
770 Direct Assigned A 1
771 111,277,050.72 25,499,237.00 6,812,655.91 12,027,700.21 6,605,793.74 13,512,453.07 25,281.05 10,728,118.73 36,065,811.01
772 354 Towers and Fixtures
773 Demand F12 62,110,017.34 14,232,566.75 3,802,528.68 6,713,339.93 3,687,067.20 7,542,064.50 14,110.79 5,987,969.99 20,130,369.49
774 Direct Assigned A 1
775 62,110,017.34 14,232,566.75 3,802,528.68 6,713,339.93 3,687,067.20 7,542,064.50 14,110.79 5,987,969.99 20,130,369.49
776 355 Poles and Fixtures
777 Demand F12 166,817,715.55 38,226,430.68 10,212,992.60 18,030,972.77 9,902,881.27 20,256,796.33 37,899.34 16,082,743.45 54,066,999.11
778 Direct Assigned A 1
779 166,817,715.55 38,226,430.68 10,212,992.60 18,030,972.77 9,902,881.27 20,256,796.33 37,899.34 16,082,743.45 54,066,999.11
780 356 Overhead Conductors
781 Demand F12 68,609,171.83 15,721,853.89 4,200,422.97 7,415,819.75 4,072,879.67 8,331,261.55 15,587.33 6,614,547.53 22,236,799.13
782 Direct Assigned A 1
783 68,609,171.83 15,721,853.89 4,200,422.97 7,415,819.75 4,072,879.67 8,331,261.55 15,587.33 6,614,547.53 22,236,799.13
784 357 Underground Conduit
785 Demand F12 157,729.68 36,143.90 9,656.60 17,048.67 9,363.38 19,153.23 35.83 15,206.57 51,121.49
786 Direct Assigned A 1
787 157,729.68 36,143.90 9,656.60 17,048.67 9,363.38 19,153.23 35.83 15,206.57 51,121.49
788 358 Underground Conductors
789 Demand F12 368,815.76 84,514.46 22,579.81 39,864.51 21,894.19 44,785.57 83.79 35,557.19 119,536.23
790 Direct Assigned A 1

Rocky Mountain Power
Exhibit No.55 Page 299 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 368,815.76 84,514.46 22,579.81 39,864.51 21,894.19 44,785.57 83.79 35,557.19 119,536.23

Rocky Mountain Power
Exhibit No.55 Page 300 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F12 492,971.19 112,964.79 30,180.91 53,284.21 29,264.49 59,861.85 112.00 47,526.90 159,776.03
797 Direct Assigned A 1
798 492,971.19 112,964.79 30,180.91 53,284.21 29,264.49 59,861.85 112.00 47,526.90 159,776.03
799
800 T00 Unclassified Trans Plant-Acet300 F12 7,539,305.61 1,727,638.71 461,574.91 814,907.54 447,559.47 915,503.36 1,712.86 726,857.56 2,443,551.21
801 TSO Unclassified Trans Sub-Acet 300 F12
802
803 TOTAL TRANSMISSION PLANT 447,184,583.53 102,472,752.52 27,377,744.78 48,335,232.41 26,546,436.16 54,301,948.69 101,595.94 43,112,656.89 144,936,216.15
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 301 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Transmission-Demand-Unbundled
,1 B C D E F G H I J L M
.ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT - - - - - - - - -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Silas F107T 41,907 9,117 2,456 4,409 2,516 5,520 16 3,833 14,040
874 Customer-System F42 - - - - - - - - -
875 System Generation F105T 5 1 0 1 0 1 0 0 2
876 System Generation F105T 30 7 2 3 2 4 0 3 10
877 System Overheads F102T 82,932 18,041 4,860 8,726 4,979 10,925 32 7,585 27,784
878 Total Land&Land Rights 124,874 27,166 7,318 13,139 7,498 16,449 48 11,421 41,836
879
880 390 Structures and Improvements
881 Silas F107T 2,978,201 647,888 174,531 313,358 178,820 392,314 1,137 272,381 997,771
882 System Generation F105T 5,111 1,112 300 538 307 673 2 467 1,712
883 System Generation F105T 20,680 4,499 1,212 2,176 1,242 2,724 8 1,891 6,928
884 Customer-System F42 - - - - - - - - -
885 System Generation F102T 253,837 55,221 14,876 26,708 15,241 33,438 97 23,215 85,042
886 Energy F102T - - - - - - - - -
887 System Overheads F102T 1,275,508 277,479 74,749 134,205 76,585 168,021 487 116,656 427,327
888
889 Total Structures and Improvements 4,533,336 986,198 265,667 476,985 272,194 597,170 1,730 414,611 1,518,780
890
891 391 Office Furniture&Equipment
892 Situs F107T 105,459 22,942 6,180 11,096 6,332 13,892 40 9,645 35,331
893 System Generation F105T - - - - - - - - -
894 System Generation F105T - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105T 93,973 20,443 5,507 9,888 5,642 12,379 36 8,595 31,483
897 Energy F30 - - - - - - - - -
898 System Overheads F102T 799,524 173,931 46,854 84,124 48,006 105,320 305 73,123 267,860
899 Cholla F12 - - - - - - - - -
900 Simple Cycle Combustion Turbine F12 - - - - - - - - -
901 Total Office Furniture&Equipment 998,956 217,316 58,542 105,107 59,980 131,591 381 91,363 334,675
902
903 392 Transportation Equipment
904 Situs F107T 1,984,042 431,616 116,271 208,755 119,127 261,355 757 181,457 664,703
905 System Overheads F102T 71,148 15,478 4,169 7,486 4,272 9,372 27 6,507 23,836
906 System Generation F105T 598,419 130,182 35,069 62,964 35,931 78,829 228 54,730 200,485
907 Customer-System F42 - - - - - - - - -
908 System Generation F105T 10,179 2,214 597 1,071 611 1,341 4 931 3,410
909 Energy F30 - - - - - - - - -
910 System Generation F105T 1,077 234 63 113 65 142 0 98 361
911 Cholla F12 - - - - - - - - -
912 Simple Cycle Combustion Turbine F12 681 156 42 74 40 83 0 66 221
913 Total Transportation Equipment 2,665,546 579,880 156,211 280,463 160,046 351,121 1,017 243,790 893,017
914

Rocky Mountain Power
Exhibit No.55 Page 302 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107T 192,574 41,893 11,285 20,262 11,563 25,367 73 17,612 64,517
920 System Generation F105T - - - - - - - - -
921 System Generation F105T - - - - - - - - -
922 System Overheads F102T 2,647 576 155 279 159 349 1 242 887
923 System Generation F105T 178,504 38,832 10,461 18,782 10,718 23,514 68 16,326 59,803
924 Simple Cycle Combustion Turbine F12 823 189 50 89 49 100 0 79 267
925 Total Stores Equipment 374,548 81,490 21,952 39,411 22,488 49,330 143 34,260 125,474
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107T 507,248 110,349 29,726 53,371 30,457 66,819 194 46,392 169,941
929 System Generation F105T 329 72 19 35 20 43 0 30 110
930 System Generation F105T 562,191 122,301 32,946 59,152 33,756 74,057 215 51,417 188,348
931 System Overheads F102T 19,637 4,272 1,151 2,066 1,179 2,587 7 1,796 6,579
932 Energy F30 - - - - - - - - -
933 System Generation F105T - - - - - - - - -
934 Cholla F12 - - - - - - - - -
935 Simple Cycle Combustion Turbine F12 2,209 506 135 239 131 268 1 213 716
936 Total Tools,Shop&Garage Equipment 1,091,614 237,499 63,978 114,863 65,542 143,774 416 99,848 365,694
937
938 395 Laboratory Equipment
939 Sims F107T 317,317 69,030 18,596 33,387 19,053 41,800 121 29,021 106,309
940 System Generation F105T - - - - - - - - -
941 System Generation F105T - - - - - - - - -
942 System Overheads F102T 52,740 11,473 3,091 5,549 3,167 6,947 20 4,823 17,669
943 Energy F30 - - - - - - - - -
944 System Generation F105T 181,333 39,448 10,627 19,079 10,888 23,887 69 16,584 60,751
945 Cholla F12 - - - - - - - - -
946 Simple Cycle Combustion Turbine F12 344 79 21 37 20 42 0 33 112
947 Total Laboratory Equipment 551,734 120,030 32,334 58,053 33,127 72,676 211 50,462 184,841
948
949 396 Power Operated Equipment
950 Sims F107T 3,236,142 704,002 189,648 340,498 194,307 426,292 1,235 295,972 1,084,188
951 System Generation F105T 3,994 869 234 420 240 526 2 365 1,338
952 System Generation F105T 1,182,017 257,140 69,270 124,369 70,972 155,705 451 108,105 396,005
953 System Overheads F102T 56,455 12,281 3,308 5,940 3,390 7,437 22 5,163 18,914
954 System Generation F105T 11,277 2,453 661 1,187 677 1,485 4 1,031 3,778
955 Energy F30 - - - - - - - - -
956 Cholla F12 - - - - - - - - -
957 Simple Cycle Combustion Turbine F12 - - - - - - - - -
958 Total Power Operated Equipment 4,489,885 976,746 263,121 472,413 269,585 591,446 1,714 410,637 1,504,223
959
960 397 Communication Equipment
961 Sims F107T 2,753,368 598,978 161,356 289,702 165,320 362,697 1,051 251,818 922,447
962 System Generation F105T - - - - - - - - -
963 System Generation F105T - - - - - - - - -
964 System Overheads F102T 1,278,841 278,204 74,944 134,556 76,785 168,460 488 116,961 428,444
965 Customer-System F42 - - - - - - - - -
966 System Generation F105T 4,963,828 1,079,849 290,895 522,280 298,042 653,878 1,894 453,983 1,663,006
967 Energy F30 - - - - - - - - -
968 Cholla F12 - - - - - - - - -
969 Simple Cycle Combustion Turbine F12 409 94 25 44 24 50 0 39 132
970 Total Communication Equipment 8,996,446 1,957,124 527,219 946,582 540,172 1,185,084 3,433 822,802 3,014,029
971

Rocky Mountain Power
Exhibit No.55 Page 303 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Transmission-Demand-Unbundled GENERAL PLANT
,1 B C D E F G H I J L M
.ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Silas F107T 18,188 3,957 1,066 1,914 1,092 2,396 7 1,663 6,094
977 System Generation F105T - - - - - - - - -
978 System Generation F105T - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102T 17,803 3,873 1,043 1,873 1,069 2,345 7 1,628 5,965
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105T 76,616 16,667 4,490 8,061 4,600 10,092 29 7,007 25,668
983 Total Misc.Equipment 112,608 24,497 6,599 11,848 6,761 14,834 43 10,299 37,726
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Silas F107T - - - - - - - - -
991 System Generation F105T - - - - - - - - -
992 System Overheads F102T - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct 300 F102T 1,334,654 290,345 78,215 140,429 80,136 175,812 509 122,065 447,142
### GVO Unclassified Gen Veh-Acct 300 F102T
### TOTAL GENERAL PLANT 25,274,200 5,498,292 1,481,155 2,659,294 1,517,532 3,329,287 9,645 2,311,558 8,467,437
### INTANGIBLE PLANT
### 301 Organization
### Situs F107T - - - - - - - - -
### System Overheads F102T - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107T 489,182 106,418 28,668 51,470 29,372 64,439 187 44,740 163,888
### System Generation F105T 120,261 26,162 7,048 12,654 7,221 15,842 46 10,999 40,290
### System Generation F105T 948,215 206,278 55,568 99,769 56,934 124,907 362 86,722 317,676
### System Generation F105T 91,877 19,987 5,384 9,667 5,517 12,103 35 8,403 30,781
### System Generation F105T - - - - - - - - -
### Total Franchise&Consent 1,649,535 358,846 96,668 173,559 99,043 217,291 630 150,864 552,635
### 303 Miscellaneous Intangible Plant
### Situs F107T 1,641,983 357,203 96,225 172,765 98,589 216,296 627 150,173 550,105
### System Generation F105T 1,766,544 384,300 103,525 185,871 106,068 232,704 674 161,565 591,836
### System Overheads F102T 5,821,599 1,266,451 341,163 612,533 349,545 766,871 2,222 532,434 1,950,380
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F12 - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Total Miscellaneous Intangible Plant 9,230,127 2,007,955 540,913 971,168 554,203 1,215,871 3,523 844,172 3,092,322
### 100 Unclass Intangible Plant-Acct 300 F102T - - - - - - - - -
### TOTAL INTANGIBLE PLANT 10,879,661 2,366,800 637,580 1,144,728 653,246 1,433,162 4,152 995,036 3,644,957
### TOTAL ELECTRIC PLANT IN SERVICE 483,338,445 110,337,845 29,496,480 52,139,255 28,717,213 59,064,398 115,394 46,419,250 157,048,610

Rocky Mountain Power
Exhibit No.55 Page 304 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Transmission-Demand-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F12 - - - - - - - - -
### System Generation F12 (24,125) (5,528) (1,477) (2,608) (1,432) (2,929) (5) (2,326) (7,819)
### System Generation F12 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 8,530 2,167 528 826 387 1,663 8 797 2,154
### Total Plant Held For Future Use (15,595) (3,361) (949) (1,782) (1,045) (1,267) 2 (1,529) (5,665)
### 114 Electric Plant Acquisition Adjust F12 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F12 - - - - - - - - -
### 128 Pensions F102T - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102T 292,580 63,649 17,146 30,784 17,567 38,541 112 26,759 98,022
### 163 Stores Expense Undistributed F102T - - - - - - - - -
### 25318 Provo Working Capital Deposit F102T - - - - - - - - -
### 165 Prepayments F102T - - - - - - - - -
### General Plant F42 258,926 168,814 27,818 4,290 452 21,647 1,615 34,264 27
### System Generation F102T 64,848 14,107 3,800 6,823 3,894 8,542 25 5,931 21,726
### System Energy F102T - - - - - - - - -
### System Overheads F102T 1,114,036 242,351 65,286 117,216 66,890 146,750 425 101,888 373,230
### Total Prepayments 1,437,810 425,273 96,904 128,329 71,235 176,939 2,065 142,083 394,982
### 182 Misc Regulatory Assets F102T (54,522) (11,861) (3,195) (5,737) (3,274) (7,182) (21) (4,987) (18,266)
### System Generation F102T 6,836 1,487 401 719 410 900 3 625 2,290
### Simple Cycle Combustion Turbine F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Overheads F102T 392,315 85,346 22,991 41,278 23,556 51,679 150 35,880 131,435
### Total Misc Regulatory Assets 344,628 74,972 20,196 36,261 20,692 45,397 132 31,519 115,459
### 186 Misc Deferred Debits F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Generation F102T 359,352 78,175 21,059 37,810 21,577 47,337 137 32,866 120,392
### System Overheads F102T 159 35 9 17 10 21 0 15 53
### System Energy F102T - - - - - - - - -
### System Net Steam Plant F102T - - - - - - - - -
### Excise Tax F102T - - - - - - - - -
### Total Misc Deferred Debits 359,512 78,210 21,068 37,827 21,586 47,358 137 32,880 120,445

Rocky Mountain Power
Exhibit No.55 Page 305 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Demand-Unbundled
,1 B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137T (201,006) (43,495) (11,713) (21,043) (12,055) (26,882) (85) (18,239) (67,493)
### OWC Other Working Capital F137T 1,134,560 245,506 66,116 118,776 68,043 151,736 477 102,948 380,959
### Total Other Working Capital 1,134,560 245,506 66,116 118,776 68,043 151,736 477 102,948 380,959
### 18222 Nuclear Plant F12 - - - - - - - - -
### 1869 Misc Deferred Debits-Trojan F12 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 3,352,490 840,753 208,768 329,152 186,024 431,822 2,840 316,422 1,036,709
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102T (182,755) (39,757) (10,710) (19,229) (10,973) (24,074) (70) (16,715) (61,228)
### 2282 Accum Prov for Injuries&Damages F102T - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102T (9,313) (2,026) (546) (980) (559) (1,227) (4) (852) (3,120)
### 25335 Accum Prov for Pensions Obligation F102T - - - - - - - - -
### 22844 Accum Hydro Relicensing Obligation F12 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 - - - - - - - - -
### 254 Situs F102T - - - - - - - - -
### 254 SG F102T - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Const F50 (8,586,244) (2,827,426) (684,056) - - (256,281) - (4,818,482) -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits F12 (40,483) (9,277) (2,478) (4,376) (2,403) (4,916) (9) (3,903) (13,121)
### 190 Accum Deferred Income Taxes F104T - - - - - - - - -
### Customer System F104T - - - - - - - - -
### System Overhead F138T 237,542 51,676 13,921 24,994 14,263 31,291 91 21,725 79,583
### System Generation F104T - - - - - - - - -
### IBT F104T - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Energy F104T - - - - - - - - -
### System Net Plant F104T - - - - - - - - -
### Division Net Plant Distribution F104T
### Total Accum Deferred Income Taxes 237,542 51,676 13,921 24,994 14,263 31,291 91 21,725 79,583
### 281 Accum Deferred Income Taxes F104T - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 306 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104T (6,027,577) (1,311,261) (353,234) (634,205) (361,913) (794,004) (2,300) (551,272) (2,019,388)
### DITBAL F104T (4,379) (953) (257) (461) (263) (577) (2) (400) (1,467)
### System Net Plant F104T (4,560) (992) (267) (480) (274) (601) (2) (417) (1,528)
### Labor F138T (581,362) (126,472) (34,070) (61,169) (34,907) (76,582) (222) (53,170) (194,771)
### GPS F104T - - - - - - - - -
### CIAC F104T - - - - - - - - -
### SNPD F104T - - - - - - - - -
### SCHMDEXP F104T - - - - - - - - -
### TAXDEPR F104T - - - - - - - - -
### DGP F104T - - - - - - - - -
### IBT F104T - - - - - - - - -
### SSGCT F104T - - - - - - - - -
### SSGCH F104T - - - - - - - - -
### SE F104T - - - - - - - - -
### SG F104T - - - - - - - - -
### Total Accum Deferred Income Taxes (6,617,878) (1,439,677) (387,827) (696,315) (397,356) (871,763) (2,526) (605,260) (2,217,154)
### 283 Accum Deferred Income Taxes F104T (187,789) (40,852) (11,005) (19,759) (11,275) (24,737) (72) (17,175) (62,914)
### System Generation F104T - - - - - - - - -
### Energy F104T - - - - - - - - -
### Labor F138T (137,239) (29,855) (8,043) (14,440) (8,240) (18,078) (52) (12,552) (45,978)
### General Plant F104T (105,788) (23,013) (6,199) (11,131) (6,352) (13,935) (40) (9,675) (35,441)
### System Net Plant F104T (5,364) (1,167) (314) (564) (322) (707) (2) (491) (1,797)
### TROJP F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Simple Cycle Combustion Turbine F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Total Accum Deferred Income Taxes (436,179) (94,888) (25,561) (45,894) (26,189) (57,457) (166) (39,892) (146,131)
### 255 Accum Investment Tax Credit F104T (5,210) (1,133) (305) (548) (313) (686) (2) (476) (1,745)
### TOTAL RATE BASE DEDUCTIONS (15,640,520) (4,362,508) (1,097,563) (742,348) (423,531) (1,185,113) (2,686) (5,463,855) (2,362,916)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F12 - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr F12 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F12 - - - - - - - - -
### 108OP Other Production-Accum Depr F12 - - - - - - - - -
### Simple Cycle Combustion Turbine F12 - - - - - - - - -
### Wind Generation F12 - - - - - - - - -
### System Generation F12 - - - - - - - - -
### System Generation F12 - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr F12 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 (93,627,941) (20,368,157) (5,486,875) (9,851,273) (5,621,687) (12,333,471) (35,734) (8,563,054) (31,367,689)
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 307 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Demand-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct 300 F102T
### TOTAL DISTRIBUTION PLANT DEPR - - - - - - - - -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107T (4,959,605) (1,078,930) (290,648) (521,836) (297,789) (653,321) (1,893) (453,597) (1,661,591)
### System Generation F105T (7,585) (1,650) (445) (798) (455) (999) (3) (694) (2,541)
### System Generation F105T (31,386) (6,828) (1,839) (3,302) (1,885) (4,134) (12) (2,871) (10,515)
### System Generation F105T (3,544,339) (771,048) (207,709) (372,926) (212,812) (466,891) (1,353) (324,159) (1,187,442)
### Customer-System F42 - - - - - - - - -
### System Overheads F102T (1,287,005) (279,980) (75,422) (135,415) (77,275) (169,535) (491) (117,707) (431,179)
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F12 (3,824) (876) (234) (413) (227) (464) (1) (369) (1,239)
### Cholla F12 - - - - - - - - -
### Total General Plant Accumulated Depr (9,833,745) (2,139,312) (576,297) (1,034,690) (590,443) (1,295,345) (3,753) (899,397) (3,294,507)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (9,833,745) (2,139,312) (576,297) (1,034,690) (590,443) (1,295,345) (3,753) (899,397) (3,294,507)
### TOTAL ACCUM DEPR-PLANT IN SERVICE (103,461,686) (22,507,470) (6,063,171) (10,885,964) (6,212,130) (13,628,817) (39,486) (9,462,451) (34,662,197)

Rocky Mountain Power
Exhibit No.55 Page 308 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Demand-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F12 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Sims F108T (72,136) (15,693) (4,227) (7,590) (4,331) (9,502) (28) (6,597) (24,167)
### Customer-System F108T - - - - - - - - -
### System Generation F108T - - - - - - - - -
### System Overheads F108T (17,236) (3,749) (1,010) (1,813) (1,035) (2,270) (7) (1,576) (5,774)
### Energy F108T - - - - - - - - -
### Total Accum Prov for Amort-General (89,372) (19,442) (5,237) (9,403) (5,366) (11,773) (34) (8,174) (29,942)
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 11111, Accum Prov for Amort-Intangible
### Sims F107T (489,182) (106,418) (28,668) (51,470) (29,372) (64,439) (187) (44,740) (163,888)
### System Generation F105T - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105T (998,199) (217,152) (58,497) (105,028) (59,935) (131,491) (381) (91,294) (334,421
### Customer-System F42 - - - - - - - - -
### System Generation F105T (432,392) (94,064) (25,339) (45,495) (25,962) (56,958) (165) (39,546) (144,862)
### System Generation F12 (60,181) (13,791) (3,684) (6,505) (3,573) (7,308) (14) (5,802) (19,505)
### System Generation F12 - - - - - - - - -
### System Overheads F102T (4,162,308) (905,483) (243,924) (437,947) (249,917) (548,295) (1,589) (380,678) (1,394,477)
### Total Accum Prov for Amort-Intangible (6,142,262) (1,336,908) (360,112) (646,445) (368,758) (808,491) (2,335) (562,059) (2,057,154)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (6,231,633) (1,356,350) (365,350) (655,848) (374,124) (820,264) (2,369) (570,233) (2,087,095)

Rocky Mountain Power
Exhibit No.55 Page 309 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
TransmissionEnergy - Transmission-Energy-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 12,840,155 2,984,394 770,263 1,272,854 655,052 1,933,686 31,132 1,073,543 4,119,231
13
14 Operating Expenses
15 Operation&Maintenance Expenses 5,237,769 1,027,552 281,384 522,315 320,405 793,774 3,597 430,267 1,858,475
16 Depreciation Expense 2,807,491 610,749 164,527 295,396 168,570 369,829 1,072 256,767 940,582
17 Amortization Expense 166,371 36,193 9,750 17,505 9,989 21,916 63 15,216 55,738
18 Taxes Other Than Income 596,880 128,471 34,706 64,264 36,664 80,033 235 47,947 204,559
19 Income Taxes-Federal 88,861 19,126 5,167 9,567 5,458 11,915 35 7,138 30,454
20 Income Taxes-State 50,171 10,799 2,917 5,402 3,082 6,727 20 4,030 17,194
21 Income Taxes Deferred 672,906 144,835 39,127 72,449 41,334 90,227 265 54,054 230,614
22 Investment Tax Credit Adj (5,475) (1,179) (318) (590) (336) (734) (2) (440) (1,877)
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 9,614,974 1,976,547 537,259 986,308 585,166 1,373,687 5,286 814,980 3,335,740
26
27 Operating Revenue For Return 3,225,181 1,007,847 233,003 286,546 69,886 559,999 25,847 258,563 783,491
28
29
30 Rate Base:
31 Electric Plant In Service 161,112,815 29,858,389 8,270,274 15,668,127 9,977,466 25,828,221 130,565 12,521,179 58,858,595
32 Plant Held For Future Use (5,198) (747) (232) (502) (370) (754) (4) (350) (2,240)
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 479,270 141,758 32,301 42,776 23,745 58,980 688 47,361 131,661
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 97,527 21,216 5,715 10,261 5,856 12,847 37 8,920 32,674
38 Mise Deferred Debits 234,713 51,060 13,755 24,696 14,093 30,918 90 21,466 78,635
39 Cash Working Capital 311,185 67,337 18,134 32,578 18,663 41,618 131 28,236 104,489
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 162,230,312 30,139,013 8,339,948 15,777,937 10,039,452 25,971,830 131,507 12,626,813 59,203,813
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (34,487,229) (7,502,431) (2,021,044) (3,628,640) (2,070,713) (4,542,991) (13,163) (3,154,125) (11,554,121)
47 Accum Provision For Amortization (2,077,211) (451,185) (121,573) (218,386) (124,763) (274,248) (802) (189,680) (696,574)
48 Accum Deferred Income Taxes (2,272,172) (494,296) (133,156) (239,072) (136,428) (299,310) (867) (207,809) (761,234)
49 Unamortized ITC (1,737) (378) (102) (183) (104) (229) (1) (159) (582)
50 Customer Advance For Construction (2,862,081) (942,475) (228,019) - - (85,427) - (1,606,161) -
51 Customer Service Deposits - - - - - - - - -
52 Mise Rate Base Deductions (679,664) (126,419) (34,992) (66,210) (42,064) (108,550) (545) (53,017) (247,866)
53
54 Total Rate Base Deductions (42,380,093) (9,517,184) (2,538,885) (4,152,490) (2,374,072) (5,310,755) (15,377) (5,210,951) (13,260,378)
55
56 Total Rate Base 119,850,219 20,621,829 5,801,062 11,625,446 7,665,380 20,661,075 116,129 7,415,862 45,943,435
57
58
59 Return On Rate Base 2.69% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 0.30% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 310 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 119,850,219 20,621,829 5,801,062 11,625,446 7,665,380 20,661,075 116,129 7,415,862 45,943,435
74
75
76 Return On Ratebase($$) 3.09% 3,705,076 637,508 179,335 359,392 236,969 638,721 3,590 229,256 1,420,305
77 Operating&Maintenance Expense 5,237,769 1,027,552 281,384 522,315 320,405 793,774 3,597 430,267 1,858,475
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 2,807,491 610,749 164,527 295,396 168,570 369,829 1,072 256,767 940,582
80 Amortization Expense 166,371 36,193 9,750 17,505 9,989 21,916 63 15,216 55,738
81 Taxes Other Than Income 596,880 128,471 34,706 64,264 36,664 80,033 235 47,947 204,559
82 Federal Income Taxes 88,861 19,126 5,167 9,567 5,458 11,915 35 7,138 30,454
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes 50,171 10,799 2,917 5,402 3,082 6,727 20 4,030 17,194
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes 672,906 144,835 39,127 72,449 41,334 90,227 265 54,054 230,614
87 Investment Tax Credit (5,475) (1,179) (318) (590) (336) (734) (2) (440) (1,877)
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (2,404,012) (445,552) (122,766) (231,202) (148,461) (389,681) (2,107) (184,753) (879,489)
90
91 Total Revenue Requirements 10,916,038 2,168,502 593,829 1,114,498 673,674 1,622,727 6,769 859,482 3,876,557
92 Operating Revenues 10,436,143 2,538,842 647,497 1,041,652 506,591 1,544,005 29,025 888,790 3,239,742
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return 479,895 (370,339) (53,668) 72,846 167,084 78,722 (22,257) (29,307) 636,815
96
97 Existing Revenues 10,436,143 2,538,842 647,497 1,041,652 506,591 1,544,005 29,025 888,790 3,239,742
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR 4.60% -14.59% -8.29% 6.99% 32.98% 5.10% -76.68% -3.30% 19.66%

Rocky Mountain Power
Exhibit No.55 Page 311 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
Transmission-Energy-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 2,538,842 2,538,842 - - - - - - -
108
109 442 Commercial&Industrial Sales A 6,501,921 - 647,497 1,041,652 - 1,544,005 29,025 - 3,239,742
110 Interruptible Demand F30 - - - - - - - - -
ill Interruptible Energy F30
112 6,501,921 - 647,497 1,041,652 - 1,544,005 29,025 - 3,239,742
113
114 444 Public Street&Highway Lighting A 1,395,380 - - - 506,591 - - 888,790 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F30 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 10,436,143 2,538,842 647,497 1,041,652 506,591 1,544,005 29,025 888,790 3,239,742
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F30 - - - - - - - - -
126 Demand F30 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fit - - - - - - - - -
131 F30 - - - - - - - - -
132
133 State Specific Revenue Credit F140T - - - - - - - - -
134
135 AGA Revenue A - - - - - - - - - -
136
137 Total Sales from Electricity 10,436,143 2,538,842 647,497 1,041,652 506,591 1,544,005 29,025 888,790 3,239,742
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F30 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F30 - - - - - - - - -
150
151 454 Rent of Electric Property A - - - - - - - - - -
152 Demand F30 33,265 6,078 1,688 3,214 2,065 5,410 28 2,548 12,234
153 Customer F40 12,632 8,595 1,416 182 2 791 86 1,559 0
154 45,897 14,674 3,104 3,396 2,067 6,200 114 4,107 12,234
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 428,939 78,376 21,766 41,438 26,629 69,755 362 32,859 157,753
159 Demand F30 - - - - - - - - -
160 Demand F30 1,929,176 352,502 97,895 186,369 119,765 313,726 1,630 147,786 709,502
161 2,358,115 430,879 119,661 227,806 146,394 383,481 1,993 180,646 867,255
162
163 Total Other Electric Operating Revenues 2,404,012 445,552 122,766 231,202 148,461 389,681 2,107 184,753 879,489
164
165 Total Electric Operating Revenues 12,840,155 2,984,394 770,263 1,272,854 655,052 1,933,686 31,132 1,073,543 4,119,231

Rocky Mountain Power
Exhibit No.55 Page 312 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166

Rocky Mountain Power
Exhibit No.55 Page 313 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F30 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F30 - - - - - - - - -
173 4118 Gain from Emission Allowances F30 - - - - - - - - -
174 41181 Gain from Disposition of NOX Credits F30 - - - - - - - - -
175 4194 Impact Housing Interest Income F30 - - - - - - - - -
176 421 Sims F30 - - - - - - - - -
177 421 System Generation F30 - - - - - - - - -
178 421 System Generation F30 - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead F30 - - - - - - - - -
181 421 System Generation F30 - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvn&Engineering F30 - - - - - - - - -
198 Cholla F30 - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses F30 - - - - - - - - -
209 Cholla F30 - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses F30 - - - - - - - - -
217 Cholla F30 - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F30 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents F30 - - - - - - - - -
227 Cholla F30 - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 314 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-EnergV-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F30 - - - - - - - - -
234 Cholla F30 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures F30 - - - - - - - - -
238 Cholla F30 - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant F30 - - - - - - - - -
242 Cholla F30 - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant F30 - - - - - - - - -
246 Cholla F30 - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant F30 - - - - - - - - -
250 Cholla F30 - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering F30 - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water F30 - - - - - - - - -
261
262 520 Steam Expenses F30 - - - - - - - - -
263
264 523 Electric Expenses F30 - - - - - - - - -
265
266 524 Misc.Nuclear Expenses F30 - - - - - - - - -
267
268 528 Maint Supervision&Eng F30 - - - - - - - - -
269
270 529 Maintenance of Structures F30 - - - - - - - - -
271
272 530 Maintenance of Reactor Plant F30 - - - - - - - - -
273
274 531 Maintenance of Electric Plant F30 - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear F30 - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering F30 - - - - - - - - -
282
283 536 Water For Power F30 - - - - - - - - -
284
285 537 Hydraulic Expenses F30 - - - - - - - - -
286
287 538 Electric Expenses F30 - - - - - - - - -
288
289 539 Misc.Hydro Expenses F30 - - - - - - - - -
290
291 540 Rents(Hydra Generation) F30 - - - - - - - - -
292
293 541 Maint Supervision&Engineering F30 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 315 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F30 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F30 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F30 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant F30 - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F30 - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Tota1547 - - - - - - - - -
314
315 548 Generation Expense F30 - - - - - - - - -
316 Simple Cycle Combustion Turbine F30 - - - - - - - - -
317 Total 548 - - - - - - - - -
318
319 549 Miscellaneous Other F30 - - - - - - - - -
320 Wind Generation F30 - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation F30 - - - - - - - - -
324 Wind Generation F30 - - - - - - - - -
325 Tota1550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering F30 - - - - - - - - -
328
329 552 Maintenance of Structures F30 - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant F30 - - - - - - - - -
332 Simple Cycle Combustion Turbine F30 - - - - - - - - -
333 Wind Generation F30 - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other F30 - - - - - - - - -
337 Simple Cycle Combustion Turbine F30 - - - - - - - - -
338 Wind Generation F30 - - - - - - - - -
339 Total 554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F30 - - - - - - - - -
345 Demand F30 - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts F30 - - - - - - - - -
348 Demand F30 - - - - - - - - -
349 Total 555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch F30 - - - - - - - - -
353
354 557 Other Expenses F30 - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 316 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F30 - - - - - - - - -
362 Company Owned Hydro F30 - - - - - - - - -
363 Mid-C Contract F30 - - - - - - - - -
364 Klamath Surcharge Sims F30 - - - - - - - - -
365 ECD Hydro F30 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F30 - - - - - - - - -
370 WY QF Adjustment F30 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 169,691.89 36,915.38 9,944.45 17,854.51 10,188.78 22,353.26 64.76 15,519.74 56,851.00
379
380 561 Load Dispatching F106 259,981.75 56,557.36 15,235.70 27,354.56 15,610.04 34,247.01 99.22 23,777.49 87,100.35
381
382 562 Station Expense F106 61,872.67 13,460.00 3,625.92 6,510.07 3,715.01 8,150.40 23.61 5,658.77 20,728.88
383
384 563 Overhead Line Expense F106 26,355.97 5,733.57 1,544.54 2,773.10 1,582.49 3,471.83 10.06 2,410.47 8,829.91
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transm of Electricity by Others F30 2,428,673.79 443,771.15 123,241.71 234,622.81 150,774.18 394,955.67 2,052.36 186,051.04 893,204.88
389 Energy F30 842,353.28 153,916.14 42,744.75 81,375.81 52,294.02 136,985.13 711.83 64,529.34 309,796.26
390 3,271,027.07 597,687.29 165,986.46 315,998.62 203,068.21 531,940.80 2,764.19 250,580.38 1,203,001.13
391
392 566 Misc.Transmission Expense F106 48,400.60 10,529.24 2,836.42 5,092.58 2,906.11 6,375.74 18.47 4,426.64 16,215.40
393
394 567 Rents-Transmission F106 24,718.95 5,377.45 1,448.60 2,600.86 1,484.20 3,256.19 9.43 2,260.75 8,281.46
395
396 568 Maint Supervision&Engineering F106 18,922.26 4,116.42 1,108.90 1,990.95 1,136.15 2,492.60 7.22 1,730.60 6,339.43
397
398 569 Maintenance of Structures F106 84,244.19 18,326.78 4,936.96 8,863.94 5,058.26 11,097.36 32.15 7,704.83 28,223.90
399
400 570 Maint of Station Equipment F106 186,480.13 40,567.56 10,928.29 19,620.92 11,196.80 24,564.75 71.17 17,055.16 62,475.48
401
402 571 Maintenance of Overhead Lines F106 400,444.94 87,114.23 23,467.26 42,133.71 24,043.85 52,750.02 152.83 36,624.02 134,159.02
403
404 572 Maint of Underground Lines F106 2,804.25 610.05 164.34 295.06 168.37 369.40 1.07 256.47 939.49
405
406 573 Maint of Misc Transmission Plant F106 3,043.02 661.99 178.33 320.18 182.71 400.85 1.16 278.31 1,019.49
407
408
409 TOTAL TRANSMISSION EXPENSE 4,557,987.70 877,657.31 241,406.16 451,409.06 280,340.97 701,470.23 3,255.36 368,283.64 1,634,164.96
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 - - - - - - - - -
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 317 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 318 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 - - - - - - - - -
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE - - - - - - - - -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 319 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 Transmission-Energy-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102T - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102T 311,122 67,683 18,233 32,735 18,681 40,984 119 28,455 104,234
496 Administrative&General Salaries 311,122 67,683 18,233 32,735 18,681 40,984 119 28,455 104,234
497
498 921 Office Supplies&expenses F102T 124 27 7 13 7 16 0 11 42
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102T 62,444 13,584 3,659 6,570 3,749 8,226 24 5,711 20,920
501 Office Supplies&expenses 62,569 13,611 3,667 6,583 3,757 8,242 24 5,722 20,962
502
503 922 A&G Expenses Transferred F102T (187,477) (40,784) (10,987) (19,726) (11,257) (24,696) (72) (17,146) (62,809)
504
505 923 Outside Services F102T 63 14 4 7 4 8 0 6 21
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102T 135,206 29,413 7,923 14,226 8,118 17,810 52 12,366 45,297
508 Outside Services 135,268 29,427 7,927 14,233 8,122 17,819 52 12,371 45,318
509
510 924 Property Insurance F102T (10,305) (2,242) (604) (1,084) (619) (1,357) (4) (942) (3,452)
511 System Generation F105T - - - - - - - - -
512 System Overheads F102T 16,961 3,690 994 1,785 1,018 2,234 6 1,551 5,682
513
514 925 Injuries&Damages F102T 160,542 34,925 9,408 16,892 9,639 21,148 61 14,683 53,786
515
516 926 Employee Pensions&Benefits F138T 158,655 34,514 9,298 16,693 9,526 20,899 61 14,510 53,153
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 57,999 14,630 3,540 5,484 2,730 10,397 105 5,116 15,997
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138T (173,352) (37,712) (10,159) (18,240) (10,409) (22,835) (66) (15,854) (58,077)
524
525 930 Misc General Expenses
526 Situs F138T 958 208 56 101 58 126 0 88 321
527 Customer F138T - - - - - - - - -
528 Labor F138T 2,506 545 147 264 150 330 1 229 840
529
530 931 Rents F102T (27,209) (5,919) (1,595) (2,863) (1,634) (3,584) (10) (2,488) (9,116)
531
532 935 Maintenance of General Plant F108T 171,545 37,318 10,053 18,049 10,300 22,597 65 15,689 57,472
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 679,782 149,895 39,978 70,906 40,064 92,304 342 61,984 224,310
535
536
537 TOTAL O&M EXPENSE 5,237,769 1,027,552 281,384 522,315 320,405 793,774 3,597 430,267 1,858,475
538

Rocky Mountain Power
Exhibit No.55 Page 320 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 Transmission-Energy-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F30 - - - - - - - - -
543
544 403NP Nuclear Depreciation F30 - - - - - - - - -
545
546 403HP Hydro Depreciation F30 - - - - - - - - -
547
548 403OP Other Production Depreciation F30 - - - - - - - - -
549 Simple Cycle Combustion Turbine F30 - - - - - - - - -
550 System Generation F30 - - - - - - - - -
551 Wind Generation F30 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 2,551,949 555,160 149,552 268,509 153,226 336,165 974 233,397 854,967
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cost Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense - - - - - - - - -
571
572 403GP General Depreciation
573 Situs F107T 84,319 18,343 4,941 8,872 5,063 11,107 32 7,712 28,249
574 System Generation F105T 33 7 2 3 2 4 0 3 11
575 System Generation F105T 175 38 10 18 11 23 0 16 59
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105T 92,368 20,094 5,413 9,719 5,546 12,167 35 8,448 30,945
579 System Overheads F102T 78,572 17,093 4,605 8,267 4,718 10,350 30 7,186 26,324
580 Simple Cycle Combustion Turbine F30 74 13 4 7 5 12 0 6 27
581 Cholla F30 - - - - - - - - -
582 Total General Expense 255,541 55,589 14,975 26,887 15,344 33,664 98 23,370 85,615
583
584 403GVO General Vehicles F105T - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F30
589
590
591 TOTAL DEPRECIATION EXPENSE 2,807,491 610,749 164,527 295,396 168,570 369,829 1,072 256,767 940,582
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F30 - - - - - - - - -
596 System Generation F30 - - - - - - - - -
597 System Overheads F102T 888 193 52 93 53 117 0 81 298
598 System Generation F30 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F30
601 Total Amort.Cap.Lease General 888 193 52 93 53 117 0 81 298
602

Rocky Mountain Power
Exhibit No.55 Page 321 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 Transmission-Energy-Unbundled
A B C D E F G H I J L M
A(CT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F30 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107T 547 119 32 58 33 72 0 50 183
610 Energy F30 - - - - - - - - -
611 System Overheads F102T 118,604 25,801 6,951 12,479 7,121 15,623 45 10,847 39,735
612 Customer-System F42 - - - - - - - - -
613 System Generation F105T 37,100 8,071 2,174 3,904 2,228 4,887 14 3,393 12,429
614 System Generation F105T 8,241 1,793 483 867 495 1,086 3 754 2,761
615 System Generation F105T 991 216 58 104 59 131 0 91 332
System Generation F105T - - - - - - - - -
617 System Generation F105T - - - - - - - - -
618 System Generation F30 - - - - - - - - -
619 Total Amort.Intangible Plant 165,483 36,000 9,698 17,412 9,936 21,799 63 15,135 55,441
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj F30 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE 166,371 36,193 9,750 17,505 9,989 21,916 63 15,216 55,738
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101T 596,880 128,471 34,706 64,264 36,664 80,033 235 47,947 204,559
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101T (5,475) (1,179) (318) (590) (336) (734) (2) (440) (1,877)
639
640 41141 Deferred I T C-Idaho F101T
641
642 TOTAL DEFERRED ITC (5,475) (1,179) (318) (590) (336) (734) (2) (440) (1,877)
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR 17101T 1,766,236 380,161 102,699 190,164 108,494 236,827 697 141,880 605,314
646
647 41020 Deferred Income Tax-State-DR 17101T - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR 17101T (1,093,330) (235,326) (63,573) (117,715) (67,159) (146,600) (431) (87,826) (374,700)
650
651 41111 Deferred Income Tax-State-CR 17101T
652
653 TOTAL DEFERRED INCOME TAXES 672,906 144,835 39,127 72,449 41,334 90,227 265 54,054 230,614
654
655 INCOME TAXES
656
657 40911 State Income Taxes 17101T 50,171 10,799 2,917 5,402 3,082 6,727 20 4,030 17,194
658
659 40910 Federal Income Tax 17101T 88,861 19,126 5,167 9,567 5,458 11,915 35 7,138 30,454
660
661
662 TOTAL OPERATING EXPENSES 9,564,803 1,965,748 534,342 980,907 582,084 1,366,960 5,266 810,950 3,318,546
663

Rocky Mountain Power
Exhibit No.55 Page 322 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 Transmission-EnergV-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F30 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F30 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F30 - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units F30 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F30 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F30 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F30 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F30 - - - - - - - - -
693
694 321 Structures and Improvements F30 - - - - - - - - -
695
696 322 Reactor Plant Equipment F30 - - - - - - - - -
697
698 323 Turbogenerator Units F30 - - - - - - - - -
699
700 324 Land and Land Rights F30 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F30 - - - - - - - - -
703
704 N00 Unclassified Nuclear Ph-Acct 300 F30
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F30 - - - - - - - - -
710
711 331 Structures and Improvements F30 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F30 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F30 - - - - - - - - -
716
717 334 Accessory Electric Equipment F30 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F30 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F30 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F30
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 323 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 Transmission-EnergV-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F30 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F30 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F30 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F30 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F30 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F30 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F30 - - - - - - - - -
749
750 000 Unclassified Other Prod-Aect 300 F30
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F30 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F30 4,694,028.37 857,700.36 238,195.87 453,468.11 291,409.36 763,352.04 3,966.70 359,590.85 1,726,345.07
762 Direct Assigned A 0
763 4,694,028.37 857,700.36 238,195.87 453,468.11 291,409.36 763,352.04 3,966.70 359,590.85 1,726,345.07
764 352 Structures and Improvements
765 Demand F30 5,243,240.25 958,053.23 266,065.32 506,524.90 325,504.92 852,665.95 4,430.81 401,663.79 1,928,331.33
766 Direct Assigned A 0
767 5,243,240.25 958,053.23 266,065.32 506,524.90 325,504.92 852,665.95 4,430.81 401,663.79 1,928,331.33
768 353 Station Equipment
769 Demand F30 37,092,350.24 6,777,573.46 1,882,230.75 3,583,318.38 2,302,725.36 6,032,030.30 31,344.96 2,841,497.50 13,641,629.52
770 Direct Assigned A 0
771 37,092,350.24 6,777,573.46 1,882,230.75 3,583,318.38 2,302,725.36 6,032,030.30 31,344.96 2,841,497.50 13,641,629.52
772 354 Towers and Fixtures
773 Demand F30 20,703,339.11 3,782,947.18 1,050,579.47 2,000,052.71 1,285,281.30 3,366,817.36 17,495.39 1,586,000.51 7,614,165.19
774 Direct Assigned A 0
775 20,703,339.11 3,782,947.18 1,050,579.47 2,000,052.71 1,285,281.30 3,366,817.36 17,495.39 1,586,000.51 7,614,165.19
776 355 Poles and Fixtures
777 Demand F30 55,605,905.18 10,160,399.78 2,821,690.83 5,371,826.29 3,452,062.96 9,042,740.70 46,989.87 4,259,747.35 20,450,447.41
778 Direct Assigned A 0
779 55,605,905.18 10,160,399.78 2,821,690.83 5,371,826.29 3,452,062.96 9,042,740.70 46,989.87 4,259,747.35 20,450,447.41
780 356 Overhead Conductors
781 Demand F30 22,869,723.94 4,178,792.48 1,160,511.46 2,209,337.01 1,419,772.35 3,719,119.09 19,326.10 1,751,958.64 8,410,906.81
782 Direct Assigned A 0
783 22,869,723.94 4,178,792.48 1,160,511.46 2,209,337.01 1,419,772.35 3,719,119.09 19,326.10 1,751,958.64 8,410,906.81
784 357 Underground Conduit
785 Demand F30 52,576.56 9,606.87 2,667.97 5,079.18 3,264.00 8,550.10 44.43 4,027.68 19,336.33
786 Direct Assigned A 0
787 52,576.56 9,606.87 2,667.97 5,079.18 3,264.00 8,550.10 44.43 4,027.68 19,336.33
788 358 Underground Conductors
789 Demand F30 122,938.59 22,463.53 6,238.45 11,876.52 7,632.13 19,992.51 103.89 9,417.84 45,213.71
790 Direct Assigned A 0

Rocky Mountain Power
Exhibit No.55 Page 324 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 122,938.59 22,463.53 6,238.45 11,876.52 7,632.13 19,992.51 103.89 9,417.84 45,213.71

Rocky Mountain Power
Exhibit No.55 Page 325 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 Transmission-EnergV-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F30 164,323.73 30,025.49 8,338.52 15,874.55 10,201.36 26,722.65 138.86 12,588.19 60,434.12
797 Direct Assigned A 0
798 164,323.73 30,025.49 8,338.52 15,874.55 10,201.36 26,722.65 138.86 12,588.19 60,434.12
799
800 T00 Unclassified Trans Plant-Acet 300 F30 2,513,101.87 459,197.99 127,525.96 242,779.01 156,015.55 408,685.53 2,123.70 192,518.74 924,255.39
801 TSO Unclassified Trans Sub-Acet 300 F30
802
803 TOTAL TRANSMISSION PLANT 149,061,527.84 27,236,760.38 7,564,044.60 14,400,136.66 9,253,869.30 24,240,676.23 125,964.71 11,419,011.09 54,821,064.89
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 326 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acet 300 F20
869 TOTAL DISTRIBUTION PLANT - - - - - - - - -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107T 13,969 3,039 819 1,470 839 1,840 5 1,278 4,680
874 Customer-System F42 - - - - - - - - -
875 System Generation F105T 2 0 0 0 0 0 0 0 1
876 System Generation F105T 10 2 1 1 1 1 0 1 3
877 System Overheads F102T 27,644 6,014 1,620 2,909 1,660 3,642 11 2,528 9,261
878 Total Land&Land Rights 41,625 9,055 2,439 4,380 2,499 5,483 16 3,807 13,945
879
880 390 Structures and Improvements
881 Situs F107T 992,734 215,963 58,177 104,453 59,607 130,771 379 90,794 332,590
882 System Generation F105T 1,704 371 100 179 102 224 1 156 571
883 System Generation F105T 6,893 1,500 404 725 414 908 3 630 2,309
884 Customer-System F42 - - - - - - - - -
885 System Generation F102T 84,612 18,407 4,959 8,903 5,080 11,146 32 7,738 28,347
886 Energy F102T - - - - - - - - -
887 System Overheads F102T 425,169 92,493 24,916 44,735 25,528 56,007 162 38,885 142,442
888
889 Total Structures and Improvements 1,511,112 328,733 88,556 158,995 90,731 199,057 577 138,204 506,260
890
891 391 Office Furniture&Equipment
892 Situs F107T 35,153 7,647 2,060 3,699 2,111 4,631 13 3,215 11,777
893 System Generation F105T - - - - - - - - -
894 System Generation F105T - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105T 31,324 6,814 1,836 3,296 1,881 4,126 12 2,865 10,494
897 Energy F30 - - - - - - - - -
898 System Overheads F102T 266,508 57,977 15,618 28,041 16,002 35,107 102 24,374 89,287
899 Cholla F30 - - - - - - - - -
900 Simple Cycle Combustion Turbine F30 - - - - - - - - -
901 Total Office Furniture&Equipment 332,985 72,439 19,514 35,036 19,993 43,864 127 30,454 111,558
902
903 392 Transportation Equipment
904 Situs F107T 661,347 143,872 38,757 69,585 39,709 87,118 252 60,486 221,568
905 System Overheads F102T 23,716 5,159 1,390 2,495 1,424 3,124 9 2,169 7,945
906 System Generation F105T 199,473 43,394 11,690 20,988 11,977 26,276 76 18,243 66,828
907 Customer-System F42 - - - - - - - - -
908 System Generation F105T 3,393 738 199 357 204 447 1 310 1,137
909 Energy F30 - - - - - - - - -
910 System Generation F105T 359 78 21 38 22 47 0 33 120
911 Cholla F30 - - - - - - - - -
912 Simple Cycle Combustion Turbine F30 227 41 12 22 14 37 0 17 83
913 Total Transportation Equipment 888,515 193,283 52,068 93,485 53,349 117,050 339 81,259 297,682
914

Rocky Mountain Power
Exhibit No.55 Page 327 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107T 64,191 13,964 3,762 6,754 3,854 8,456 24 5,871 21,506
920 System Generation F105T - - - - - - - - -
921 System Generation F105T - - - - - - - - -
922 System Overheads F102T 882 192 52 93 53 116 0 81 296
923 System Generation F105T 59,501 12,944 3,487 6,261 3,573 7,838 23 5,442 19,934
924 Simple Cycle Combustion Turbine F30 274 50 14 26 17 45 0 21 101
925 Total Stores Equipment 124,849 27,151 7,314 13,134 7,497 16,455 48 11,414 41,837
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107T 169,083 36,783 9,909 17,790 10,152 22,273 65 15,464 56,647
929 System Generation F105T 110 24 6 12 7 14 0 10 37
930 System Generation F105T 187,397 40,767 10,982 19,717 11,252 24,686 72 17,139 62,783
931 System Overheads F102T 6,546 1,424 384 689 393 862 2 599 2,193
932 Energy F30 - - - - - - - - -
933 System Generation F105T - - - - - - - - -
934 Cholla F30 - - - - - - - - -
935 Simple Cycle Combustion Turbine F30 736 135 37 71 46 120 1 56 271
936 Total Tools,Shop&Garage Equipment 363,871 79,132 21,318 38,279 21,849 47,955 139 33,268 121,930
937
938 395 Laboratory Equipment
939 Sims F107T 105,772 23,010 6,199 11,129 6,351 13,933 40 9,674 35,436
940 System Generation F105T - - - - - - - - -
941 System Generation F105T - - - - - - - - -
942 System Overheads F102T 17,580 3,824 1,030 1,850 1,056 2,316 7 1,608 5,890
943 Energy F30 - - - - - - - - -
944 System Generation F105T 60,444 13,149 3,542 6,360 3,629 7,962 23 5,528 20,250
945 Cholla F30 - - - - - - - - -
946 Simple Cycle Combustion Turbine F30 115 21 6 11 7 19 0 9 42
947 Total Laboratory Equipment 183,911 40,005 10,777 19,350 11,043 24,230 70 16,819 61,619
948
949 396 Power Operated Equipment
950 Sims F107T 1,078,714 234,667 63,216 113,499 64,769 142,097 412 98,657 361,396
951 System Generation F105T 1,331 290 78 140 80 175 1 122 446
952 System Generation F105T 394,006 85,713 23,090 41,456 23,657 51,902 150 36,035 132,002
953 System Overheads F102T 18,818 4,094 1,103 1,980 1,130 2,479 7 1,721 6,305
954 System Generation F105T 3,759 818 220 396 226 495 1 344 1,259
955 Energy F30 - - - - - - - - -
956 Cholla F30 - - - - - - - - -
957 Simple Cycle Combustion Turbine F30 - - - - - - - - -
958 Total Power Operated Equipment 1,496,628 325,582 87,707 157,471 89,862 197,149 571 136,879 501,408
959
960 397 Communication Equipment
961 Sims F107T 917,789 199,659 53,785 96,567 55,107 120,899 350 83,939 307,482
962 System Generation F105T - - - - - - - - -
963 System Generation F105T - - - - - - - - -
964 System Overheads F102T 426,280 92,735 24,981 44,852 25,595 56,153 163 38,987 142,815
965 Customer-System F42 - - - - - - - - -
966 System Generation F105T 1,654,609 359,950 96,965 174,093 99,347 217,959 631 151,328 554,335
967 Energy F30 - - - - - - - - -
968 Cholla F30 - - - - - - - - -
969 Simple Cycle Combustion Turbine F30 136 25 7 13 8 22 0 10 50
970 Total Communication Equipment 2,998,815 652,368 175,738 315,526 180,058 395,034 1,145 274,265 1,004,682
971

Rocky Mountain Power
Exhibit No.55 Page 328 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 Transmission-Energy-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107T 6,063 1,319 355 638 364 799 2 554 2,031
977 System Generation F105T - - - - - - - - -
978 System Generation F105T - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102T 5,934 1,291 348 624 356 782 2 543 1,988
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105T 25,539 5,556 1,497 2,687 1,533 3,364 10 2,336 8,556
983 Total Misc.Equipment 37,536 8,166 2,200 3,949 2,254 4,945 14 3,433 12,575
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107T - - - - - - - - -
991 System Generation F105T - - - - - - - - -
992 System Overheads F102T - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct 300 F102T 444,885 96,782 26,072 46,810 26,712 58,604 170 40,688 149,047
### GVO Unclassified Gen Veh-Acct 300 F102T
### TOTAL GENERAL PLANT 8,424,733 1,832,695 493,703 886,414 505,848 1,109,824 3,216 770,490 2,822,544
### INTANGIBLE PLANT
### 301 Organization
### Situs F107T - - - - - - - - -
### System Overheads F102T - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107T 163,061 35,473 9,556 17,157 9,791 21,480 62 14,913 54,629
### System Generation F105T 40,087 8,721 2,349 4,218 2,407 5,281 15 3,666 13,430
### System Generation F105T 316,072 68,759 18,523 33,256 18,978 41,636 121 28,907 105,892
### System Generation F105T 30,626 6,662 1,795 3,222 1,839 4,034 12 2,801 10,260
### System Generation F105T - - - - - - - - -
### Total Franchise&Consent 549,845 119,615 32,223 57,853 33,014 72,430 210 50,288 184,212
### 303 Miscellaneous Intangible Plant
### Situs F107T 547,328 119,068 32,075 57,588 32,863 72,099 209 50,058 183,368
### System Generation F105T 588,848 128,100 34,508 61,957 35,356 77,568 225 53,855 197,279
### System Overheads F102T 1,940,533 422,150 113,721 204,178 116,515 255,624 741 177,478 650,127
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F30 - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Total Miscellaneous Intangible Plant 3,076,709 669,318 180,304 323,723 184,734 405,290 1,174 281,391 1,030,774
### 100 Unclass Intangible Plant-Acct 300 F102T - - - - - - - - -
### TOTAL INTANGIBLE PLANT 3,626,554 788,933 212,527 381,576 217,749 477,721 1,384 331,679 1,214,986
### TOTAL ELECTRIC PLANT IN SERVICE 161,112,815 29,858,389 8,270,274 15,668,127 9,977,466 25,828,221 130,565 12,521,179 58,858,595

Rocky Mountain Power
Exhibit No.55 Page 329 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### Transmission-Enerav-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F30 - - - - - - - - -
### System Generation F30 (8,042) (1,469) (408) (777) (499) (1,308) (7) (616) (2,958)
### System Generation F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 2,843 722 176 275 129 554 3 266 718
### Total Plant Held For Future Use (5,198) (747) (232) (502) (370) (754) (4) (350) (2,240)
### 114 Electric Plant Acquisition Adjust F30 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F30 - - - - - - - - -
### 128 Pensions F102T - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102T 97,527 21,216 5,715 10,261 5,856 12,847 37 8,920 32,674
### 163 Stores Expense Undistributed F102T - - - - - - - - -
### 25318 Provo Working Capital Deposit F102T - - - - - - - - -
### 165 Prepayments F102T - - - - - - - - -
### General Plant F42 86,309 56,271 9,273 1,430 151 7,216 538 11,421 9
### System Generation F102T 21,616 4,702 1,267 2,274 1,298 2,847 8 1,977 7,242
### System Energy F102T - - - - - - - - -
### System Overheads F102T 371,345 80,784 21,762 39,072 22,297 48,917 142 33,963 124,410
### Total Prepayments 479,270 141,758 32,301 42,776 23,745 58,980 688 47,361 131,661
### 182 Misc Regulatory Assets F102T (18,174) (3,954) (1,065) (1,912) (1,091) (2,394) (7) (1,662) (6,089)
### System Generation F102T 2,279 496 134 240 137 300 1 208 763
### Simple Cycle Combustion Turbine F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Overheads F102T 130,772 28,449 7,664 13,759 7,852 17,226 50 11,960 43,812
### Total Misc Regulatory Assets 114,876 24,991 6,732 12,087 6,897 15,132 44 10,506 38,486
### 186 Misc Deferred Debits F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Generation F102T - - - - - - - - -
### System Generation F102T 119,784 26,058 7,020 12,603 7,192 15,779 46 10,955 40,131
### System Overheads F102T 53 12 3 6 3 7 0 5 18
### System Energy F102T - - - - - - - - -
### System Net Steam Plant F102T - - - - - - - - -
### Excise Tax F102T - - - - - - - - -
### Total Misc Deferred Debits 119,837 26,070 7,023 12,609 7,195 15,786 46 10,960 40,148

Rocky Mountain Power
Exhibit No.55 Page 330 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137T (67,002) (14,498) (3,904) (7,014) (4,018) (8,961) (28) (6,080) (22,498)
### OWC Other Working Capital F137T 378,187 81,835 22,039 39,592 22,681 50,579 159 34,316 126,986
### Total Other Working Capital 378,187 81,835 22,039 39,592 22,681 50,579 159 34,316 126,986
### 18222 Nuclear Plant F30 - - - - - - - - -
### 1869 Misc Deferred Debits-Trojan F30 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 1,117,497 280,624 69,674 109,810 61,986 143,609 942 105,633 345,218
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102T (60,918) (13,252) (3,570) (6,410) (3,658) (8,025) (23) (5,572) (20,409)
### 2282 Accum Prov for Injuries&Damages F102T - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102T (3,104) (675) (182) (327) (186) (409) (1) (284) (1,040)
### 25335 Accum Prov for Pensions Obligation F102T - - - - - - - - -
### 22844 Accum Hydro Relicensing Obligation F30 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 (602,147) (110,025) (30,556) (58,171) (37,382) (97,922) (509) (46,128) (221,454)
### 254 Situs F102T - - - - - - - - -
### 254 SG F102T - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Const F50 (2,862,081) (942,475) (228,019) - - (85,427) - (1,606,161) -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits F30 (13,494) (2,466) (685) (1,304) (838) (2,194) (11) (1,034) (4,963)
### 190 Accum Deferred Income Taxes F104T - - - - - - - - -
### Customer System F104T - - - - - - - - -
### System Overhead F138T 79,181 17,225 4,640 8,331 4,754 10,430 30 7,242 26,528
### System Generation F104T - - - - - - - - -
### IBT F104T - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Energy F104T - - - - - - - - -
### System Net Plant F104T - - - - - - - - -
### Division Net Plant Distribution F104T
### Total Accum Deferred Income Taxes 79,181 17,225 4,640 8,331 4,754 10,430 30 7,242 26,528
### 281 Accum Deferred Income Taxes F104T - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 331 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104T (2,009,192) (437,087) (117,745) (211,402) (120,638) (264,668) (767) (183,757) (673,129)
### DITBAL F104T (1,460) (318) (86) (154) (88) (192) (1) (133) (489)
### System Net Plant F104T (1,520) (331) (89) (160) (91) (200) (1) (139) (509)
### Labor F138T (193,787) (42,157) (11,357) (20,390) (11,636) (25,527) (74) (17,723) (64,924)
### GPS F104T - - - - - - - - -
### CIAC F104T - - - - - - - - -
### SNPD F104T - - - - - - - - -
### SCHMDEXP F104T - - - - - - - - -
### TAXDEPR F104T - - - - - - - - -
### DGP F104T - - - - - - - - -
### IBT F104T - - - - - - - - -
### SSGCT F104T - - - - - - - - -
### SSGCH F104T - - - - - - - - -
### SE F104T - - - - - - - - -
### SG F104T - - - - - - - - -
### Total Accum Deferred Income Taxes (2,205,959) (479,892) (129,276) (232,105) (132,452) (290,588) (842) (201,753) (739,051)
### 283 Accum Deferred Income Taxes F104T (62,596) (13,617) (3,668) (6,586) (3,758) (8,246) (24) (5,725) (20,971)
### System Generation F104T - - - - - - - - -
### Energy F104T - - - - - - - - -
### Labor F138T (45,746) (9,952) (2,681) (4,813) (2,747) (6,026) (17) (4,184) (15,326)
### General Plant F104T (35,263) (7,671) (2,066) (3,710) (2,117) (4,645) (13) (3,225) (11,814)
### System Net Plant F104T (1,788) (389) (105) (188) (107) (236) (1) (164) (599)
### TROJP F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Simple Cycle Combustion Turbine F104T - - - - - - - - -
### System Generation F104T - - - - - - - - -
### Total Accum Deferred Income Taxes (145,393) (31,629) (8,520) (15,298) (8,730) (19,152) (55) (13,297) (48,710)
### 255 Accum Investment Tax Credit F104T (1,737) (378) (102) (183) (104) (229) (1) (159) (582)
### TOTAL RATE BASE DEDUCTIONS (5,815,653) (1,563,568) (396,269) (305,465) (178,596) (493,516) (1,413) (1,867,146) (1,009,682)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F30 - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr F30 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F30 - - - - - - - - -
### 108OP Other Production-Accum Depr F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F30 - - - - - - - - -
### Wind Generation F30 - - - - - - - - -
### System Generation F30 - - - - - - - - -
### System Generation F30 - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr F30 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 (31,209,314) (6,789,386) (1,828,958) (3,283,758) (1,873,896) (4,111,157) (11,911) (2,854,351) (10,455,896)
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 332 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Energy-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct 300 F102T
### TOTAL DISTRIBUTION PLANT DEPR - - - - - - - - -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107T (1,653,202) (359,643) (96,883) (173,945) (99,263) (217,774) (631) (151,199) (553,864)
### System Generation F105T (2,528) (550) (148) (266) (152) (333) (1) (231) (847)
### System Generation F105T (10,462) (2,276) (613) (1,101) (628) (1,378) (4) (957) (3,505)
### System Generation F105T (1,181,446) (257,016) (69,236) (124,309) (70,937) (155,630) (451) (108,053) (395,814)
### Customer-System F42 - - - - - - - - -
### System Overheads F102T (429,002) (93,327) (25,141) (45,138) (25,758) (56,512) (164) (39,236) (143,726)
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F30 (1,275) (233) (65) (123) (79) (207) (1) (98) (469)
### Cholla F30 - - - - - - - - -
### Total General Plant Accumulated Depr (3,277,915) (713,045) (192,086) (344,882) (196,818) (431,834) (1,252) (299,774) (1,098,225)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (3,277,915) (713,045) (192,086) (344,882) (196,818) (431,834) (1,252) (299,774) (1,098,225)
### TOTAL ACCUM DEPR-PLANT IN SERVICE (34,487,229) (7,502,431) (2,021,044) (3,628,640) (2,070,713) (4,542,991) (13,163) (3,154,125) (11,554,121)

Rocky Mountain Power
Exhibit No.55 Page 333 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### Transmission-Energy-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F30 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Silas F108T (24,045) (5,231) (1,409) (2,530) (1,444) (3,167) (9) (2,199) (8,056)
### Customer-System F108T - - - - - - - - -
### System Generation F108T - - - - - - - - -
### System Overheads F108T (5,745) (1,250) (337) (604) (345) (757) (2) (525) (1,925)
### Energy F108T - - - - - - - - -
### Total Accum Prov for Amort-General (29,791) (6,481) (1,746) (3,134) (1,789) (3,924) (11) (2,725) (9,981)
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 11111, Accum Prov for Amort-Intangible
### Silas F107T (163,061) (35,473) (9,556) (17,157) (9,791) (21,480) (62) (14,913) (54,629
### System Generation F105T - - - - - - - - -
### System Generation F105T - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105T (332,733) (72,384) (19,499) (35,009) (19,978) (43,830) (127) (30,431) (111,474)
### Customer-System F42 - - - - - - - - -
### System Generation F105T (144,131) (31,355) (8,446) (15,165) (8,654) (18,986) (55) (13,182) (48,287)
### System Generation F30 (20,060) (3,665) (1,018) (1,938) (1,245) (3,262) (17) (1,537) (7,378)
### System Generation F30 - - - - - - - - -
### System Overheads F102T (1,387,436) (301,828) (81,308) (145,982) (83,306) (182,765) (530) (126,893) (464,826)
### Total Accum Prov for Amort-Intangible (2,047,421) (444,705) (119,827) (215,251) (122,974) (270,323) (791) (186,956) (686,594)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (2,077,211) (451,185) (121,573) (218,386) (124,763) (274,248) (802) (189,680) (696,574)

Rocky Mountain Power
Exhibit No.55 Page 334 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DISSUBS - DIS-SUBS-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M Chk Total
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedulea Small Power Contract 1
13
12 Operating Revenues 5,588,293 1,623,251 303,260 433,695 642 2,794,046 8,071 425,745 (415) -
13
14 Operating Expenses
15 Operation&Maintenance Expenses 2,551,279 658,508 130,309 213,464 280 1,353,622 3,410 19t,500 187 -
16 Depreciation Expense 1,188,837 294,266 58,033 10t,059 86 647,729 492 87,114 57 -
17 Amortisation Expense 55,466 20,289 3,999 3,941 36 21,517 137 5,523 24 -
18 Taxes Other Than Income 294,692 109,305 21,491 20,838 208 113,627 530 28,799 (105) -
19 Income Taxes-Federal 280,257 103,951 20,438 19,817 198 tO8,06t 504 27,388 (100) -
20 Income Taxes-State 37,068 13,749 2,703 2,621 26 14,293 67 3,622 (t3) -
21 Income Taxes Deferred (224,172) (83,148) (16,348) (15,851) (158) (86,436) (403) (21,907) 80 -
22 Investment Tax Credit Adj (2,535) (940) (185) (179) (2) (978) (5) (248) 1 -
23 Mist Revenues&Expense - - - - - - - - - -
24
25 Total Operating Expenses 4,180,892 1,115,979 220,441 345,710 674 2,171,434 4,732 321,791 131 -
26
27 Operating Revenue For Return 1,407,401 507,272 82,819 87,985 (32) 622,611 3,339 103,954 (546) -
28
29
30 Rate Base
31 Electric Plant in Service 58,763,933 14,674,492 2,913,980 4,971,931 4,184 31,843,400 23,971 4,329,183 2,792 -
32 Plant Held For Future Use 1,629 414 101 158 74 318 1 t52 4H -
33 Electric Plant Acquisition Adj - - - - - - - - - -
34 Pensions - - - - - - - - - -
35 Prepayments 214,568 90,682 16,976 12,925 186 70,268 691 22,760 79 -
36 Fuel Stock - - - - - - - - - -
37 Materials&Supplies 673,720 246,441 48,574 47,874 438 261,352 1,668 67,080 292 -
38 Misc Deferred Debits 214,129 78,327 15,438 15,216 139 83,066 530 21,320 93 -
39 Cash Working Capital 157,696 48,688 9,767 12,182 45 72,888 937 13,159 30 -
40 Weatherimtion Loans - - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - - -
42
43 Total Rate Base Additions 60,025,674 15,139,044 3,004,835 5,060,286 5,067 32,331,291 27,799 4,453,655 3,698 -
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (15,726,348) (3,934,212) (775,867) (1,331,942) (1,339) (8,513,235) (7,239) (1,161,618) (894) -
47 Accum Provision For Amortisation (712,332) (260,565) (51,357) (50,618) (463) (276,330) (1,764) (70,925) (309) -
48 Accum Deferred Income Taxes (1,340,669) (476,825) (94,279) (96,612) (986) (538,888) (3,651) (128,769) (658) -
49 Unamortised ITC (804) (297) (59) (57) (1) (309) (t) (80) (0) -
50 Customer Advauce For Construction (178,592) (58,810) (t4,228) - - (5,331) - (100,223) - -
51 Customer Service Deposits - - - - - - - - - -
52 Misc Rate Base Deductions (123,869) (28,915) (7,111) (11,420) (5,8t9) (26,066) (142) (10,534) (33,863) -
53
54 Total Rate Base Deductions (18,082,613) (4,759,624) (942,902) (1,490,649) (8,609) (9,360,159) (12,797) (1,472,149) (35,725) -
55 -
56 Total Rate Base 41,943,061 10,379,420 2,061,933 3,569,636 (3,542) 22,971,132 15,001 2,981,507 (32,027) -
57
58
59 Return On Rate Base 3.36% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 1.63% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 335 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiclton Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 41,943,061 10,379,420 2,061,933 3,569,636 (3,542) 22,97t,132 15,001 2,981,507 (32,027) -
74
75
76 Return On Ratebase(SS) 3.09% 1,296,637 320,872 63,743 110,353 (110) 710,135 464 92,171 (990) -
77 Operating&Maintenance Expense 2,551,279 658,508 130,309 213,464 280 1,353,622 3,410 191,500 187 -
7R Bad Debt to Produce BOB FRO - - - - - - - - - -
79 Depreciation Expense 1,188,837 294,266 58,033 101,059 86 647,729 492 87,114 57 -
RO Amortirstion Expense 55,466 20,289 3,999 3,941 36 21,517 137 5,523 24 -
81 Taxes Other Than Income 294,692 109,305 21,491 20,838 208 113,627 530 28,799 (105) -
R2 Federal Income Taxes 280,257 103,951 20,438 19,817 198 108,061 504 27,388 (100) -
R3 FIT Adj to Produce Target ROR F101 - - - - - - - - - -
94 State Income Taxes 37,068 13,749 2,703 2,621 26 t4,293 67 3,622 (t3) -
R5 SIT Adj to Produce Target BOB F101 - - - - - - - - - -
R6 Deferred Income Taxes (224,172) (83,148) (16,348) (15,851) (158) (86,436) (403) (21,907) 80 -
R7 Investment Tax Credit (2,535) (940) (185) (179) (2) (978) (5) (248) 1 -
RR Mist Revenue&Expenses - - - - - - - - - -
99 Revenue Credits (95,415) (8,784) (t,599) (21,144) (3,370) (37,894) (46) (22,577) (0) -
90
91 Total Revenue Requirements 5,382,114 1,428,067 282,584 434,9t8 (2,805) 2,843,674 5,150 391,385 (859) -
92 Operating Revenues 5,492,878 1,614,467 301,660 412,550 (2,728) 2,756,151 8,025 403,168 (416) -
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return (110,764) (186,400) (19,076) 22,368 (77) 87,523 (2,875) (11,783) (444) -
96
97 Existing Revenues 5,492,878 1,614,467 301,660 412,550 (2,728) 2,756,151 8,025 403,168 (416) -
9R check - - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorised ROE&RoB -2.02% -11.55% -6.32% 5.42% 2.83% 3.18% -35.83% -2.92% 106.84%

Rocky Mountain Power
Exhibit No.55 Page 336 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
DIS-SUBS-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Pont,Studv Row
107 440 Residential Sales A 1,614,467 1,614,467 - - - - - - - -
108
109 442 Commercial&Industrial Sales A 3,477,971 - 301,660 412,550 - 2,756,151 8,025 - (416) -
110 Interruptible Demand F10 - - - - - - - - - - t00
111 Interruptible Energy F30 - t0t
112 3,477,971 - 301,660 412,550 - 2,756,151 8,025 - (416) -
113
114 444 Public Street&Highway Lighting A 400,440 - - - (2,728) - - 403,168 - -
115
116 445 Other Sales to Public Authority A - - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - - - t14
119 Demand F10 - - - - - - - - - - 115
120
121
122 Total Sales to Ultimate Customers 5,492,878 1,614,467 301,660 412,550 (2,728) 2,756,151 8,025 403,168 (416) -
123
124 447 Sales for Resale F11 - - - - - - - - - - 121
125 Demand F10 - - - - - - - - - - 122
126 Demand F10 - - - - - - - - - - 123
127 Energy F30 - - - - - - - - - - 124
128
129
130 449 Provision for Rate Refund F11 - - - - - - - - - - 128
131 F10 - - - - - - - - - 129
132
133 State Specific Revenue Credit F140D - - - - - - - - - - 131
134
135 AGA Revenue A 0 70,098 100 24 19,399 3,369 26,734 - 20,472 - - 133
136
137 Total Sales from Electricity 5,562,976 1,614,566 301,684 431,950 641 2,782,886 8,025 423,640 (416) -
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - - - t39
141 Customers F40 - - - - - - - - - - 140
142
143
144 451 Mise Electric Revenue A - - - - - - - - - - - 144
145 Demand F10 - - - - - - - - - - 145
146 Customer F40 - - - - - - - - - - 146
147
148
149 453 Water Sales F10 - - - - - - - - - - 150
150
151 454 Rent of Electric Property A 0 19,080 4,441 876 1,655 - 10,770 3 1,335 - - 154
152 Demand F10 - - - - - - - - - - 155
153 Customer F40 6,237 4,244 699 90 1 390 43 770 0 - t56
154 25,317 8,685 1,575 t,745 1 11,160 46 2,105 0 -
155
156 456 Other Electric Revenue A - - - - - - - - - - - 160
157 Customer F40 - - - - - - - - - - 161
158 Energy F30 - - - - - - - - - - 162
159 Demand F10 - - - - - - - - - - 163
160 Demand F10 - - - - - - - - - - 164
161
162
163 Total Other Electric Operating Revenues 25,317 8,685 1,575 1,745 1 11,160 46 2,105 0 -
164
165 Total Electric Operating Revenues 5,588,293 1,623,251 303,260 433,695 642 2,794,046 8,071 425,745 (415) -
166
DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Studv Row
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - - - t78
172 41170 Loss on Sale of Utility Plant Flo - - - - - - - - - - 183
173 4118 Gain from Emission Allowances Flo - - - - - - - - - - 187
174 41181 Gain from Disposition of NOX Credits Flo - - - - - - - - - - t90
175 4194 Impact Housing Interest Income F10 - - - - - - - - - - t94
176 421 Sims Flo - - - - - - - - - - t97
177 421 System Generation F10 - - - - - - - - - - 198
178 421 System Generation Flo - - - - - - - - - - 199
179 421 Customer F40 - - - - - - - - - - 200
180 421 Sytem Overhead F10 - - - - - - - - - - 201
181 421 System Generation F10 - - - - - - - - - - 202
182
183 Total Miscellaneous Revenues - - - - - - - - - -
184

Rocky Mountain Power
Exhibit No.55 Page 337 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
195 Miscellaneous Expenses
196 4311 Interest on Customer Deposits F80 - - - - - - - - - - 209
197
198 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - - - 213
190 Transmission F105 - - - - - - - - - - 214
191 Distribution F105 - - - - - - - - - - 215
192
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Supmn&Engineering F10 - - - - - - - - - - 224
198 Cholla F10 - - - - - - - - - - 225
199 Total 500 - - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - - - 229
202 System Energy-Non NPC F30 - - - - - - - - - - 231
203 System Energy-Non NPC F30 - - - - - - - - - - 234
204 System Energy F30 - - - - - - - - - - 237
205 System Energy F30 - - - - - - - - - - 240
206 Total 501 - - - - - - - - - -
207
208 502 Steam Expenses F10 - - - - - - - - - - 245
209 Cholla F10 - - - - - - - - - - 246
210 Total 502 - - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - - - 250
213 System Energy-Non NPC F30 - - - - - - - - - - 252
214 Total 503 - - - - - - - - - -
215
216 505 El—ic Expenses F10 - - - - - - - - - - 256
217 Cholla F10 - - - - - - - - - - 257
218 Total 505 - - - - - - - - - -
219
220 506 Mise.Steam Expense 11,30 - - - - - - - - - - 261
221 SG F30 - - - - - - - - - - 262
222 System Energy F30 - - - - - - - - - - 263
223 Cholla F10 - - - - - - - - - - 264
224 Total 506 - - - - - - - - - - 265
225
226 507 Rents F10 - - - - - - - - - - 268
227 Cholla F10 - - - - - - - - - - 269
228 Total 507 - - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 338 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract Func Smdv Row
233 510 Maint Supervision&Engineering F10 - - - - - - - - - - 273
234 Cholla F10 - - - - - - - - - - 274
235 Total 510 - - - - - - - - - -
236
237 511 Maintenance of Structures F10 - - - - - - - - - - 278
238 Cholla F10 - - - - - - - - - - 279
239 Total 511 - - - - - - - - - -
240
241 512 Maintenance of Boiler Plant F10 - - - - - - - - - - 283
242 Cholla F10 - - - - - - - - - - 284
243 Total 512 - - - - - - - - - -
244
245 513 Maintenance of Electric Plant F10 - - - - - - - - - - 288
246 Cholla F10 - - - - - - - - - - 289
247 Total 513 - - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant F10 - - - - - - - - - - 293
250 Cholla F10 - - - - - - - - - - 294
251 Total 514 - - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - - - 300
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - - - 304
259
260 519 Coolants and Water F10 - - - - - - - - - - 309
261
262 520 Steam Expenses F10 - - - - - - - - - - 313
263
264 523 Electric Expenses F10 - - - - - - - - - - 317
265
266 524 Misc.Nuclear Expenses F10 - - - - - - - - - - 321
267
268 528 Maint Supervision&Eng F10 - - - - - - - - - - 325
269
270 529 Maintenance of Structures F10 - - - - - - - - - - 329
271
272 530 Maintenance of Reactor Plant F10 - - - - - - - - - - 333
273
274 531 Maintenance of Electric Plant F10 - - - - - - - - - - 337
275
276 532 Maintenance of Misc Nuclear F10 - - - - - - - - - - 341
277
278 Total Nuclear Power Generation - - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering F10 - - - - - - - - - - 350
282
283 536 Water For Power F10 - - - - - - - - - - 354
284
285 537 Hydraulic Expenses F10 - - - - - - - - - - 359
286
287 538 Electric Expenses F10 - - - - - - - - - - 363
288
289 539 Misc.Hydro Expenses F10 - - - - - - - - - - 368
290
211 140 Rents(Hydra Generation) F10 - - - - - - - - - - 373
292
293 541 Maint Supervision&Engineering F10 - - - - - - - - - - 377
294
DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Studs Row
298 542 Maintenance of Structures F10 - - - - - - - - - - 382
299
300 543 Maint of Dams&Waterways F10 - - - - - - - - - - 387
301
302 544 Maintenance of Electric Plant F10 - - - - - - - - - - 392
303
304 545 Maint of Misc.Hydro Plant F10 - - - - - - - - - - 398
305
306 Total Hydraulic Power Generation - - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering Flo - - - - - - - - - - 404
310
311 547 Fuel F30 - - - - - - - - - - 408
312 Simple Cycle Combustion Turbine F30 - - - - - - - - - - 409

Rocky Mountain Power
Exhibit No.55 Page 339 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
313 Total 547 - - - - - - - - - -
314
315 548 Generation Expense F10 - - - - - - - - - - 413
316 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 414
317 Total 548 - - - - - - - - - -
318
319 549 Miscellaneous Other F10 - - - - - - - - - - 418
320 Wind Generation F10 - - - - - - - - - - 419
321
322 550 Maint Supervision&Engineering
323 System Generation F10 - - - - - - - - - - 424
324 Wind Generation F10 - - - - - - - - - - 425
325 Total 550 - - - - - - - - - -
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - - - 429
328
329 552 Maintenance of Structures F10 - - - - - - - - - - 435
330
331 553 Maint of Generation&Elect Plant F10 - - - - - - - - - - 439
332 Simple Cycle Combustion Turbine F70 - - - - - - - - - - 440
333 Wind Generation F10 - - - - - - - - - - 441
334 Total 553 - - - - - - - - - -
335
336 554 Maintenance of Misc.Other F10 - - - - - - - - - - 445
337 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 446
338 Wind Generation F10 - - - - - - - - - - 447
339 Total 554 - - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F10 - - - - - - - - - - 453
345 Demand F10 - - - - - - - - - - 454
346 Energy F30 - - - - - - - - - - 455
347 Seasonal Contracts F10 - - - - - - - - - - 456
348 Demand F10 - - - - - - - - - - 457
349 Total 555 - - - - - - - - - -
350
351
352 556 System Control&Load Dispatch F10 - - - - - - - - - - 461
353
354 557 Other Expenses F10 - - - - - - - - - - 471
355
356

Rocky Mountain Power
Exhibit No.55 Page 340 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule Schedule 36 Large Power High Voltage Schedule 10 Schedulea Small Power Contract Func Studs Row
360 2010 Protocol Stipulate,Embedded Cost Differentials
361 Company Owned Hydro F70 - - - - - - - - - - 474
362 Company Owned Hydro F10 - - - - - - - - - - 475
363 Mid-C Contract F10 - - - - - - - - - - 476
364 Klamath Surcharge Sims F10 - - - - - - - - - - 480
365 ECD Hydro F70 - - - - - - - - - - 481
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - - - 483
370 WY QF Adjustment F10 - - - - - - - - - - 484
371
372
373 Total Other Power Supply - - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - - - 492
379
380 561 Load Dispatching F106 - - - - - - - - - - 496
381
382 562 Station Expense F106 - - - - - - - - - - 500
383
384 563 Overhead Line Expense F106 - - - - - - - - - - 504
385
396 564 Underground Line Expense F106 - - - - - - - - - - 508
397
398 565 Transco of Electricity by Others F10 - - - - - - - - - - 512
399 Energy F30 - - - - - - - - - - 513
390
391
392 566 Misc.Transmission Expense F106 - - - - - - - - - - 517
393
394 567 Rents-Transmission F106 - - - - - - - - - - 521
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - - - 525
397
398 569 Maintenance of Structures F106 - - - - - - - - - - 529
399
400 570 Maint of Station Equipment F106 - - - - - - - - - - 533
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - - - 537
403
404 572 Maint of Underground Lines F106 - - - - - - - - - - 541
405
406 573 Maint of Mist Transmission Plant F106 - - - - - - - - - - 545
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - - -
410
411 DISTREBUTION EXPENSE
412 590 Operation Supervision&Eng F131 201,029.89 59,911.32 12,067.29 15,763.34 43.60 95,724.49 1,325.04 16,165.70 29.10 - 553
413
414 591 Load Dispatching F20 838,639.45 195,191.38 38,498.86 72,751.27 - 473,368.29 131.41 58,698.24 - - 558
415
416 592 Station Expense F120 451,948.00 105,189.84 20,747.27 39,206.11 - 255,101.11 70.82 31,632.85 - - 563
417
418 583 Overhead Line Expenses F132 - - - - - - - - - - 568
419
420 584 Underground Line Expense F133 - - - - - - - - - - 573
421

Rocky Mountain Power
Exhibit No.55 Page 341 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Sm v Row
425 585 Street Lighting&Signal Systems F130 - - - - - - - - - - 578
426
427 586 Meter Expenses F127 - - - - - - - - - - 583
428
429 587 Customer Installation Expenses F20 - - - - - - - - - - 588
430
431 588 Misc.Distribution Expenses F131 54,710.14 16,304.82 3,284.10 4,289.98 11.87 26,051.35 360.61 4,399.48 7.92 - 593
432
433 589 Rents F131 14,807.82 4,413.05 888.87 1,161.12 3.21 7,051.04 97.60 1,190.76 2.14 - 598
434
435 590 Maint Supervision&Engineering F131 23,016.80 6,859.51 1,381.64 1,804.81 4.99 10,959.92 151.71 1,850.88 3.33 - 603
436
437 591 Maintenance of Structures F119 32,357.04 7,531.03 1,485.39 2,806.95 - 18,263.87 5.07 2,264.74 - - 608
438
439 592 Maint of Station Equipment F120 560,992.35 130,569.66 25,753.10 48,665.62 - 316,650.96 87.90 39,265.10 - - 613
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - - - 618
442
443 594 Maint of Underground Lines F135 - - - - - - - - - - 623
444
445 595 Maint of Line Transformers F125 - - - - - - - - - - 628
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - - - 633
448
449 597 Maintenance of Meters F127 - - - - - - - - - - 638
450
451 598 Maint of Misc.Distribution Plant F131 81,326.66 24,237.13 4,881.82 6,377.06 17.64 38,725.35 536.05 6,539.84 11.77 - 643
452
453 TOTAL DISTRIBUTION EXPENSE 2,258,828.12 550,207.76 108,988.35 192,826.26 81.31 1,241,896.37 2,766.21 162,007.60 54.26 -
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - - - 650
457
458 902 Meter Reading Expense F47 - - - - - - - - - - 655
459
460 903 Customer Receipts&Collections F49 - - - - - - - - - - 660
461
462 904 Uncollectible Accounts F80 - - - - - - - - - - 666
463
464 905 Misc.Customer Accounts Exp F136 - 671
465 - - - - - - - - -
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - - - 678
470
471 908 Customer Assistance F40 - - - - - - - - - - 683
472
473 909 Informational&Instructional Adv F40 - - - - - - - - - - 688
474
475 910 Misc.Customer Service F40 - 693
476 - - - - - - - - -
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 342 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 DIS-SUBS-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Studs Row
482 911 Supervision F40 - - - - - - - - - - 700
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - - - 705
485
486 913 Advertising Expense F40 - - - - - - - - - - 710
487
488 916 Misr.Sales Expense F40 - 715
489 - - - - - - - - -
490 TOTAL SALES EXPENSE - - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102D - - - - - - - - - - 721
494 Customer-System F42 - - - - - - - - - - 722
495 System Overheads F102D 144,068 52,699 10,387 10,237 94 55,887 357 14,344 63 - 723
496 Administrative&General Salaries 144,068 52,699 10,387 10,237 94 55,887 357 14,344 63 -
497
498 921 Office Supplies&expenses F102D 58 21 4 4 0 22 0 6 0 - 727
499 Customer-System F42 - - - - - - - - - - 728
500 System Overheads F102D 28,916 10,577 2,085 2,055 19 11,217 72 2,879 13 - 729
501 Office Supplies&expenses 28,973 10,598 2,089 2,059 19 11,239 72 2,885 13 -
502
503 922 A&G Expenses Transferred F102D (86,813) (31,756) (6,259) (6,169) (56) (33,677) (215) (8,644) (38) - 733
504
505 923 Outside Services F102D 29 11 2 2 0 11 0 3 0 - 736
506 Customer-System F42 - - - - - - - - - - 737
507 System Overheads F102D 62,608 22,902 4,514 4,449 41 24,287 155 6,234 27 - 738
508 Outside Services 62,637 22,912 4,516 4,451 41 24,299 155 6,237 27 -
509
510 924 Property Insurance F102D (4,772) (1,745) (344) (339) (3) (1,851) (12) (475) (2) - 742
511 System Generation F105D - - - - - - - - - - 743
512 System Overheads F102D 7,854 2,873 566 558 5 3,047 19 782 3 744
513
514 925 Injuries&Damages F102D 74,341 27,193 5,360 5,283 48 28,838 184 7,402 32 - 748
515
516 926 Employee Pensions&Benefits F138D 259,956 77,473 15,604 20,384 56 123,784 1,713 20,904 38 - 755
517
518 927 Franchise Requirements F102 - - - - - - - - - - 760
519
520 928 Regulatory Commission Expense F141 - - - - - - - - - - 767
521 Regulatory Expense F141 - - - - - - - - - - 769
522
523 929 Duplicate Charges F138D (284,037) (84,649) (17,050) (22,272) (62) (135,250) (1,872) (22,841) (41) - 774
524
525 930 Misc General Expenses
526 Sims F138D 444 132 27 35 0 211 3 36 0 - 777
527 Customer F139D - - - - - - - - - - 778
528 Labor F138D 4,107 1,224 247 322 1 1,956 27 330 1 - 779
529
530 931 Rents F102D (12,599) (4,609) (908) (895) (8) (4,888) (31) (1,254) (5) - 785
531
532 935 Maintenance of General Plant F108D 98,293 35,955 7,087 6,985 64 38,130 243 9,787 43 - 791
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 292,451 108,300 21,321 20,638 199 111,725 644 29,493 133 -
535
536
537 TOTAL 0&M EXPENSE 2,551,279 658,508 130,309 213,464 280 1,353,622 3,410 191,500 187 -
538

Rocky Mountain Power
Exhibit No.55 Page 343 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 DIS-SUBS-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule Schedule 36 Large Power High Voltage Schedule 10 Schedulea Small Power Contract Func Smdv Row
542 403SP Steam Depreciation F10 - - - - - - - - - - 803
543
544 403NP Nuclear Depreciation F10 - - - - - - - - - - 807
545
546 403HP Hydro Depreciation Flo - - - - - - - - - - 814
547
548 403OP Other Production Depreciation F10 - - - - - - - - - - 817
549 Simple Cycle Combustion Turbine FIO - - - - - - - - - - 818
550 System Generation F10 - - - - - - - - - - 819
551 Wind Generation F10 - - - - - - - - - - 820
552 Total 403OP - - - - - - - - - -
553
554 403TP Transmission Depreciation F106 - - - - - - - - - - 827
555
556 403 Distribution Depreciation
557 Land Rights HIS 5,255 1,223 241 456 - 2,966 1 368 - - 830
558 Structures F119 12,379 2,881 568 1,074 - 6,987 2 866 - - 831
559 Station Equip F120 1,039,164 241,863 47,704 90,147 - 586,554 163 72,733 - - 832
560 Poles&Towers F121 - - - - - - - - - - 833
561 OH Conductors F122 - - - - - - - - - - 834
562 UG Conduit F123 - - - - - - - - - - 835
563 UG Conductor F124 - - - - - - - - - - 836
564 ce
Line Transformer F125 - - - - - - - - - - 837
565 Servis F126 - - - - - - - - - - 838
566 Meters F127 - - - - - - - - - - 839
567 Inat CusI Premises F128 - - - - - - - - - - 840
568 Leased Property F129 - - - - - - - - - - 841
569 Street Lighting F130 - - - - - - - - - - 842
570 Total Distribution Expense 1,056,798 245,967 48,514 91,676 - 596,507 166 73,968 - -
571
572 403GP General Depreciation
573 Situ, F107D 95,656 34,990 6,897 6,797 62 37,107 237 9,524 42 - 846
574 System Generation F105D - - - - - - - - - - 847
575 System Generation F105D - - - - - - - - - - 848
576 Energy F30 - - - - - - - - - - 849
577 Customer-System F42 - - - - - - - - - - 850
578 System Generation F105D - - - - - - - - - - 851
579 System Overheads F102D 36,384 13,309 2,623 2,585 24 14,114 90 3,623 16 - 852
590 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 853
591 Cholla F70 - - - - - - - - - - 854
582 Total General Expense 132,039 48,299 9,520 9,383 86 51,221 327 13,147 57 -
583
584 403GVO General Vehicles F1OSD - - - - - - - - - - 859
585
596 403MP Mining Depreciation F30 - - - - - - - - - - 863
587
598 403EP Experimental Plant Depreciation F10 - - - - - - - - 868
589 - -
590
591 TOTAL DEPRECIATION EXPENSE 1,188,937 294,266 58,033 101,059 86 647,729 492 87,114 57 -
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F70 - - - - - - - - - - 873
596 System Generation F10 - - - - - - - - - - 874
597 System Overheads F102D 411 150 30 29 0 160 1 41 0 - 875
598 System Generation F10 - - - - - - - - - - 876
599 Customer-System F42 - - - - - - - - - - 877
600 System Generation F10 - 878
601 Total Amort.Cap.Lease General 411 150 30 29 0 160 1 41 0 -
602

Rocky Mountain Power
Exhibit No.55 Page 344 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Four Studv Row
606 404CLS Amon of LT Plant-Cap Lease Steam F10 - - - - - - - - - - 883
607
608 4041P Amon of LT Plant-Intangible Plant
609 Silas F107D 134 49 t0 t0 0 52 0 t3 0 - 896
610 Energy F30 - - - - - - - - - - 897
611 System Overheads F102D 54,921 20,090 3,960 3,903 36 2t,305 136 5,468 24 - 898
612 Customer-System F42 - - - - - - - - - - 899
613 System Generation F105D - - - - - - - - - - 890
614 System Generation F105D - - - - - - - - - - 891
615 System Generation F105D - - - - - - - - - - 892
System Generation F105D - - - - - - - - - - 993
617 System Generation F105D - - - - - - - - - - 895
618 System Generation F10 - - - - - - - - - - 896
619 Total Amon.Intangible Plant 55,055 20,139 3,969 3,9t2 36 21,357 136 5,482 24 -
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - - - 901
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - - - 906
624
625 405 Amon of Other Electric Plant F110 - - - - - - - - - - 914
626
627 406 Amon of Plant Acquisition Adj F10 - - - - - - - - - - 922
628
629 407 Amon of Prop Losses,Force Plant, F110 - - - - - - - - 931
630 - -
631
632 TOTAL AMORTIZATION EXPENSE 55,466 20,289 3,999 3,941 36 21,517 137 5,523 24 -
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income FIOID 294,692 109,305 21,491 20,838 208 113,627 530 28,799 (105) - 944
636
637 DEFERRED FTC
638 41140 Deferred I C-Federal HOLD (2,535) (940) (185) (179) (2) (978) (5) (248) 1 - 949
639
640 41141 Deferred l T C-Idaho HOLD - 952
641
642 TOTAL DEFERRED ITC (2,535) (940) (185) (179) (2) (978) (5) (248) 1 -
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101D 613,439 227,533 44,736 43,376 433 236,529 1,102 59,948 (219) - 1,007
646
647 41020 Deferred Income Tax-State-DR F101D - - - - - - - - - - 1,022
648
649 41120 Deferred Income Tax-Federal-CR F101D (837,610) (310,681) (61,084) (59,227) (592) (322,965) (1,505) (81,855) 299 - 1,039
650
651 41111 Deferred Income Tax-State-CR F101D - 1,054
652
653 TOTAL DEFERRED INCOME TAXES (224,172) (83,148) (16,348) (15,851) (158) (86,436) (403) (21,907) 80 -
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101D 37,068 13,749 2,703 2,621 26 t4,293 67 3,622 (13) - 1,154
658
659 40910 Federal Income Tax F101D 280,257 103,951 20,438 19,817 198 108,061 504 27,388 (100) - 1,168
660
661
662 TOTAL OPERATING EXPENSES 4,143,925 1,102,230 217.737 343.089 648 2,157,142 4,665 318,169 144 -
663

Rocky Mountain Power
Exhibit No.55 Page 345 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 DIS-SUBS-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACC DESCRIPTION Factor Jurisdiction Schedule Schedule 36 Large Power High Voltage Schedule 10 Schedulea Small Power Contract Func Studs Row
667 310 Land and Land Rights F10 - - - - - - - - - - 1,178
668 Tota1310 - - - - - - - - - -
669
670 311 Structures and Improvements F10 - - - - - - - - - - 1,185
671 Total 311 - - - - - - - - - -
672
673 312 Boiler Plant Equipment F10 - - - - - - - - - - 1,192
674 Total 312 - - - - - - - - - -
675
676 314 Turbogenerator Units F10 - - - - - - - - - - 1,199
677 Total 314 - - - - - - - - - -
678
679 315 Accessory Electric Equipment F10 - - - - - - - - - - 1,206
680 Total 316 - - - - - - - - - -
681
682 316 Misc Power Plant Equipment F10 - - - - - - - - - - 1,213
683 Total 316 - - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F10 - - - - - - - - - - 1,219
686
687
688
689 Total Steam Production Plant - - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - - - 1,225
693
694 321 Structures and Improvements F10 - - - - - - - - - - 1,229
695
696 322 Reactor Plant Equipment F10 - - - - - - - - - - 1,233
697
698 323 Turbogenerator Units F10 - - - - - - - - - - 1,237
699
700 324 Land and Land Rights F10 - - - - - - - - - - 1,241
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - - - 1,245
703
704 N00 Unclassified Nuclear Pit-Acct 300 F10 - 1,251
705 - - - - - - - - -
706 Total Nuclear Pruduetiun Plant - - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 - - - - - - - - - - 1,261
71 0
711 331 Structures and Improvements F10 - - - - - - - - - - 1,268
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - - - 1,275
714
715 333 Water Wheel,Turbines,&Generators F10 - - - - - - - - - - 1,282
716
717 334 Accessory Electric Equipment F10 - - - - - - - - - - 1,289
718
719 335 Misc.Power Plant Equipment F10 - - - - - - - - - - 1,296
720
721 336 Roads,Railroads&Bridges F10 - - - - - - - - - - 1,303
722
723 H00 Unclassified Hydro Plant-Acet 300 F10 - 1,309
724 - - - - - - - - -
725 Total Hydraulic Plant - - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 346 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 DIS-SUBS-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedulea Small Power Contract 1 Func Studs Row
730 340 Land and Land Rights F10 - - - - - - - - - - 1,318
731 Tota1340 - - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - - - 1,325
734 Total 341 - - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - - - 1,331
737 Total 342 - - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - - - 1,338
740 Total 343 - - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - - - 1,345
743 Total 344 - - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - - - 1,352
746 Total 345 - - - - - - - - - -
747
748 346 Mise.Power Plant Equipment F10 - - - - - - - - - - 1,358
749
750 000 Unclassified Other Prod-Ater 300 F10 - 1,363
751 - - - - - - - - -
752 Total Other Production Plant - - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - - - 1,369
756
757 TOTAL PRODUCTION PLANT -
758 - - - - - - - - -
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - - - 1,378
762 Direct Assigned A - -
763
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - - - 1,385
766 Direct Assigned A - -
767
768 353 Station Equipment
769 Demand F10 - - - - - - - - - - 1,391
770 Direct Assigned A - -
771
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - - - 1,397
774 Direct Assigned A - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - - - 1,403
778 Direct Assigned A - -
779
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - - - 1,409
782 Direct Assigned A - -
783
784 357 Underground Conduit
785 Demand F10 - - - - - - - - - - 1,415
786 Direct Assigned A - -
787
788 358 Underground Conductors
719 Demand F10 - - - - - - - - - - 1,421
790 Direct Assigned A - -
791

Rocky Mountain Power
Exhibit No.55 Page 347 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Studs Row
795 359 Roads and Trails
796 Demantl F10 - - - - - - - - - - 1,427
797 Direct Assigned A - -
798
799
800 T00 Unclassified Trans Plant-Acet 300 F10 - - - - - - - - - - 1,431
801 TSO Unclassified Trans Sub-Acct 300 F10 - 1,435
802 - - - - - - - - -
803 TOTAL TRANSMISSION PLANT - - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Lantl antl Lantl Rights
807 Demand Primary F20 436,125.57 101,507.21 20,020.92 37,833.53 - 246,170.17 68.34 30,525.40 - - 1,440
808 Assigned A 0 -
809 436,125.57 101,507.21 20,020.92 37,833.53 - 246,170.17 68.34 30,525.40 - -
810 361 Structures and Improvements
811 Demand Primary F20 814,239.37 189,512.32 37,378.74 70,634.58 - 459,595.72 127.59 56,990.43 - - 1,444
812 Assigned A 0 -
813 814,239.37 189,512.32 37,378.74 70,634.58 - 459,595.72 127.59 56,990.43 - -
814 362 Station Equipment
815 Demand Primary F20 50,108,966.01 11,662,745.24 2,300,318.57 4,346,910.77 - 28,283,901.60 7,851.70 3,507,238.13 - - 1,448
816 Assigncd A 1 -
817 50,108,966.01 11,662,745.24 2,300,318.57 4,346,910.77 - 28,283,901.60 7,851.70 3,507,238.13 - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - - - 1,452
820 Demand Secondary F22 - - - - - - - - - - -
821 Assigncd A - -
822
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - - - 1,456
825 Demand Secondary F22 - - - - - - - - - - -
826 Assigncd A - -
827
828 366 Underground Conduit
829 Demantl Primary F20 - - - - - - - - - - - 1,460
830 Demantl Secondary F22 - - - - - - - - - - -
831 Assigned A - -
832
833 367 Underground Conductors
834 Demantl Primary F20 - - - - - - - - - - - 1,464
835 Demantl Secondary F22 - - - - - - - - - - -
836 Assigned A - -
837
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - - - 1,468
840 Assigned A - -
841
842 369 Services
843 Customer F70 - - - - - - - - - - 1,472
844 Assigned A - -
845
846 370 Meters
847 Customer F60 - - - - - - - - - - 1,476
848 Assigned A - -
849
850 371 Install on Customers'Premises
851 Demantl Primary F20 - - - - - - - - - - - 1,480
852 Demand Secondary F22 - - - - - - - - - - -
853 Assigned A - -
854

Rocky Mountain Power
Exhibit No.55 Page 348 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Four Smdv Row
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - - - 1,484
160 Demand Secondary F22 - - - - - - - - - - -
861 Assigned A - -
862 - - - - - - - - - -
863
864 373 Street Lights A - - 1,489
865 - - - - - - - - -
866
867 111 Unclassified Dist Plant-Actt 300 F22 972,942.95 368,080.69 92,55"1 59,520.19 - 358,740.18 - 94,047.47 - - 1,492
868 DSO Unclassified Dist Sub-Acct 300 F20 - 1,496
869 TOTAL DISTRIBUTION PLANT 52,332,273.90 12,321,845.46 2,450,272.64 4,514,899.07 - 29,348,407.66 8,047.63 3,688,801.43 - -
870
871 GENERAL PLANT
872 399 Land and Land Rights
873 Sims F107D 15,847 5,797 t,143 t,126 t0 6,147 39 1,578 7 - 1,503
874 Customer-System F42 - - - - - - - - - - 1,504
875 System Generation F105D - - - - - - - - - - 1,505
876 System Generation F105D - - - - - - - - - - 1,506
877 System Overheads F102D 12,801 4,682 923 9t0 8 4,966 32 1,275 6 - 1,507
878 Total Land&Land Rights 28,648 10,479 2,065 2,036 t9 t1,113 71 2,852 t2 -
879
880 390 Structures and Improvements
881 Shun F107D 1,126,200 411,955 81,196 80,027 733 436,880 2,788 112,133 489 - 1,511
882 System Generation F105D - - - - - - - - - - 1,512
883 System Generation F105D - - - - - - - - - - 1,513
884 Customer-System F42 - - - - - - - - - - 1,514
885 System Generation F102D - - - - - - - - - - 1,515
886 Energy F102D - - - - - - - - - - 1,516
887 System Overheads F102D 196,879 72,0t7 14,195 13,990 128 76,374 487 19,603 85 - 1,517
888
999 Total Structures and Improvements 1,323,079 483,971 95,391 94,018 861 513,254 3,276 131,735 574 -
990
891 391 Office Furniture&Equipment
892 Situs F107D 39,879 14,587 2,875 2,834 26 15,470 99 3,971 17 - 1,521
893 System Generation F105D - - - - - - - - - - 1,522
894 System Generation F105D - - - - - - - - - - 1,523
895 Customer-System F42 - - - - - - - - - - 1,524
896 System Generation F105D - - - - - - - - - - 1,525
897 Energy F30 - - - - - - - - - - 1,526
898 System Overheads F102D 123,409 45,142 8,898 8,769 80 47,873 306 12,288 54 - 1,527
899 Cholla F10 - - - - - - - - - - 1,528
900 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 1,529
901 Total Office Furniture&Equipment 163,288 59,730 11,773 11,603 106 63,343 404 16,258 71 -
902
903 392 Transportation Equipment
904 Sit. F107D 750,261 274,439 54,092 53,313 488 291,044 1,857 74,701 326 - 1,533
905 System Overheads F102D 10,982 4,017 792 780 7 4,260 27 1,093 5 - 1,534
906 System Generation F105D - - - - - - - - - - 1,535
907 Customer-System F42 - - - - - - - - - - 1,536
908 System Generation F105D - - - - - - - - - - 1,537
909 Energy F30 - - - - - - - - - - 1,538
910 System Generation F105D - - - - - - - - - - 1,539
911 Cholla F10 - - - - - - - - - - 1,540
912 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 1,541
913 Total Transportation Equipment 761,243 278,456 54,884 54,094 495 295,304 1,885 75,795 330 -
914

Rocky Mountain Power
Exhibit No.55 Page 349 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Smdv Row
918 393 Stores Equipment
919 Sims F107D 72,821 26,637 5,250 5,175 47 28,249 180 7,251 32 - 1,545
920 System Generation F105D - - - - - - - - - - 1,546
921 System Generation F105D - - - - - - - - - - 1,547
922 System Overheads F102D 409 149 29 29 0 l58 1 41 0 - 1,548
923 System Generation F105D - - - - - - - - - - 1,549
924 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 1,550
921 Total Stores Equipment 73,230 26,787 5,280 5,204 48 28,408 181 7,291 32 - 1,551
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107D 191,815 70,164 13,829 13,630 125 74,409 475 19,098 83 - 1,554
929 System Generation F105D - - - - - - - - - - 1,555
930 System Generation F105D - - - - - - - - - - 1,556
931 System Overheads F102D 3,031 1,109 219 215 2 1,176 8 302 1 - 1,557
932 Energy F30 - - - - - - - - - - 1,558
933 System Generation F105D - - - - - - - - - - 1,559
934 Cholla F10 - - - - - - - - - - 1,560
935 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 1,561
936 Total Tools,Shop&Garage Equipment 194,846 71,273 14,048 13,846 127 75,585 482 19,400 85 -
937
938 395 Laboratory Equipment
939 Sims F107D 119,993 43,892 8,651 8,527 78 46,548 297 11,947 52 - 1,565
940 System Generation F105D - - - - - - - - - - 1,566
941 System Generation F105D - - - - - - - - - - 1,567
942 System Overheads F102D 8,141 2,978 587 578 5 3,158 20 8l1 4 - 1,568
943 Energy F30 - - - - - - - - - - 1,569
944 System Generation F105D - - - - - - - - - - 1,570
945 Cholla F10 - - - - - - - - - - 1,571
946 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 1,572
947 Total Laboratory Equipment 128,133 46,870 9,238 9,105 83 49,706 317 12,758 56 -
948
949 396 Power Operated Equipment
950 Sims F107D 1,223,740 447,634 88,229 86,959 796 474,718 3,030 121,844 531 - 1,576
951 System Generation F105D - - - - - - - - - - 1,577
952 System Generation F105D - - - - - - - - - - 1,578
953 System Overheads F102D 8,714 3,188 628 619 6 3,380 22 868 4 - 1,579
954 System Generation F105D - - - - - - - - - - 1,580
955 Energy F30 - - - - - - - - - - 1,581
956 Cholla F10 - - - - - - - - - - 1,582
957 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 1,583
958 Total Power Operated Equipment 1,232,454 450,821 88,857 87,578 802 478,098 3,051 122,712 535 -
959
960 397 Communication Equipment
961 Sims F107D 1,041,180 380,855 75,067 73,986 677 403,898 2,578 103,667 452 - 1,587
962 System Generation F105D - - - - - - - - - - 1,588
963 System Generation F105D - - - - - - - - - - 1,589
964 System Overheads F102D 197,394 72,205 14,232 14,027 128 76,574 489 19,654 86 - 1,590
965 Customer-System F42 - - - - - - - - - - 1,591
966 System Generation F105D - - - - - - - - - - 1,592
967 Energy F30 - - - - - - - - - - 1,593
968 Cholla F10 - - - - - - - - - - 1,594
969 Simple Cycle Combustion Turbine F10 - - - - - - - - - - 1,595
970 Total Communication Equipment 1,238,574 453,060 89,298 88,O13 806 480,472 3,066 123,321 538 -
971

Rocky Mountain Power
Exhibit No.55 Page 350 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 DIS-SUBS-Unbundled GENERALPLANT
A B C D E F G H I J L M
ACC DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Studv Row
975 398 Misr.Equipment
976 Sites F107D 6,878 2,5t6 496 489 4 2,668 t7 685 3 - t,599
977 System Generation F105D - - - - - - - - - - 1,600
978 System Generation F105D - - - - - - - - - - 1,601
979 Customer-System F42 - - - - - - - - - - 1,602
980 System Overheads F102D 2,748 t,005 198 195 2 1,066 7 274 1 - 1,603
981 System Energy F30 - - - - - - - - - - 1,604
982 Simple Cycle Combustion Turbine F105D - - - - - - - - - - 1,605
983 Total Mise.Equipment 9,626 3,521 694 684 6 3,734 24 958 4 -
984
981 399 Coal Mine F30 - - - - - - - - - - 1,613
986 399, WIDCO Capital Lease F30 - - - - - - - - - - 1,616
987 Remove Capital Lease F30 - - - - - - - - - - 1,619
988
999 390L General Capital Lease
990 Sites F107D - - - - - - - - - - 1,624
991 System Generation F105D - - - - - - - - - - 1,625
992 System Overheads F102D - - - - - - - - - - 1,626
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - - - 1,633
997 Remove Capital Lease F30 - - - - - - - - - - 1,636
998
999 G00 Unclassified Gen Plant-Acct 300 F102D 206,009 75,356 14,853 14,639 134 79,916 510 20,512 89 - 1,646
### GVO Unclassified Gen Veh-Acct 300 F102D - 1,654
### TOTAL GENERAL PLANT 5,359,130 1,960,325 386,380 380,818 3,486 2,078,933 13,268 533,593 2,327 -
### INTANGIBLE PLANT
### 301 Organimtion
### Sites F107D - - - - - - - - - - 1,659
### System Overheads F102D - - - - - - - - - - 1,660
### System Generation F105D - - - - - - - - - - 1,661
### Total Organintion - - - - - - - - - -
### 302 Franchise&Consent
### Situs F107D 39,927 14,605 2,879 2,837 26 t5,488 99 3,975 17 - 1,664
### System Generation F105D - - - - - - - - - - 1,665
### System Generation FIOSD - - - - - - - - - - 1,666
### System Generation FIOSD - - - - - - - - - - 1,667
### System Generation FIOSD - - - - - - - - - - 1,669
### Total Franchise&Consent 39,927 14,605 2,879 2,837 26 t5,488 99 3,975 17 -
### 303 Miscellaneous Intangible Plant
### Sites F107D 134,017 49,022 9,662 9,523 87 5t,989 332 13,344 58 - 1,673
### System Generation FIOSD - - - - - - - - - - 1,674
### System Overheads F102D 898,584 328,695 64,786 63,853 585 348,582 2,225 89,470 390 - 1,675
### Energy F30 - - - - - - - - - - 1,676
### Customer-System F42 - - - - - - - - - - 1,677
### Simple Cycle Combustion Turbine F10 - - - - - - - - - - 1,678
### System Generation F105D - - - - - - - - - - 1,679
### Total Miscellaneous Intangible Plant 1,032,602 377,717 74,448 73,376 672 400,571 2,556 102,813 448 -
### I00 Unclass Intangible Plant-Ater 300 F102D - - - - - - - - - - 1,690
### TOTAL INTANGIBLE PLANT 1,072,529 392,322 77,327 76,214 698 416,059 2,655 106,789 466 -
### TOTAL ELECTRIC PLANT IN SERVICE 58,763,933 14,674,492 2,913,980 4,971,931 4,184 31,843,400 23,971 4,329,183 2,792 -
### DIS-SUBS-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Studv Row
### 105 Plant Held For Future Use
### Sites F20 - - - - - - - - - - 1,698
### System Generation F70 - - - - - - - - - - 1,699
### System Generation Flo - - - - - - - - - - 1,700
### System Generation Flo - - - - - - - - - - 1,701
### Energy F30 - - - - - - - - - - 1,702
### General F102 1,629 414 101 158 74 318 1 152 411 - 1,703
### Total Plant Held For Future Use 1,629 414 101 158 74 318 1 152 41 I -
### 114 Electric Plant Acquisition Adjust F10 - - - - - - - - - - 1,710
### 115 Accum Provision for Asset Acq Adj F10 - - - - - - - - - - 1,716
### 128 Pensions F102D - - - - - - - - - - 1,719

Rocky Mountain Power
Exhibit No.55 Page 351 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### 124 Weatherireeon F40 - - - - - - - - - - 1,741
###
### 151 Fuel Stock F30 - - - - - - - - - - 1,744
### Cholla F30 - - - - - - - - - - 1,746
### Total Fuel Stock - - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - - - 1750
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - - - 1,755
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - - - 1,759
### 25319 Provo Working Capital Deposit F30 - - - - - - - - - - 1,763
###
### 154 Materials and Supplies F102D 673,720 246,441 48,574 47,874 438 261,352 1,668 67,080 292 - 1,781
###
### 163 Stores Expense Undistributed F102D - - - - - - - - - - 1,784
###
### 25318 Provo Working Capital Deposit F102D - - - - - - - - - - 1,789
###
### 165 Prepayments F102D - - - - - - - - - - 1,796
### General Plant F42 42,612 27,782 4,578 706 74 3,562 266 5,639 4 - 1,797
### System Generation F102D - - - - - - - - - - 1,798
### System Energy F102D - - - - - - - - - - 1,799
### System Overheads F102D 171,955 62,900 12,398 12,219 112 66,706 426 17,121 75 - 1,800
### Total Prepayments 214,568 90,682 16,976 12,925 186 70,268 691 22,760 79 -
###
### 192 Misc Regulatory Assets F102D (46,199) (16,899) (3,331) (3,283) (30) (17,922) (114) (4,600) (20) - 1,804
### System Generation F102D - - - - - - - - - - 1,805
### Simple Cycle Combustion Turbine F102D - - - - - - - - - - 1,806
### System Generation F102D - - - - - - - - - - 1,807
### Energy F30 - - - - - - - - - - 1,808
### System Generation F102D - - - - - - - - - - 1,809
### System Overheads F102D 260,231 95,190 18,762 18,492 169 100,950 644 25,910 113 - 1,810
### Total Misc Regulatory Assets 214,032 78,291 15,431 15,209 139 83,028 530 21,311 93 -
###
### 186 Misc Deferred Debits F102D - - - - - - - - - - 1,814
### System Generation F102D - - - - - - - - - - 1,815
### System Generation F102D - - - - - - - - - - 1,816
### System Generation F102D - - - - - - - - - - 1,817
### System Overheads F102D 97 35 7 7 0 37 0 10 0 - 1,818
### System Energy F102D - - - - - - - - - - 1,819
### System Net Steam Plant F102D - - - - - - - - - - 1,820
### Excise Tax F102D - - - - - - - - - - 1,821
### Total Misc Deferred Debits 97 35 7 7 0 37 0 10 0 -
### DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedulea Small Power Contract 1 Four Studv Row
### CWC Cash Working Capital F137D (29,833) (9,211) (1,848) (2,305) (9) (13,789) (177) (2,489) (6) - 1,829
### OWC Other Working Capital F137D 187,529 57,899 11,615 14,486 54 86,677 tJt4 15,648 36 - 1,840
### Total Other Working Capital 187,529 57,899 11,615 14,486 54 86,677 tJ t4 15,648 36 -
### 19222 Nuclear Plant F10 - - - - - - - - - - 1,854
### 1869 Misr Deferred Debits-Trojan F10 - - - - - - - - - - 1,859
### 141 Impact Housing-Notes Receivable F30 - 1,862
### TOTAL RATE BASE ADDITIONS 1,261,742 464,552 90,856 88,355 883 487,891 3,828 124,472 906 -
### 235 Customer Service Deposits F51 - - - - - - - - - - 1,872
### 2281 Accum Pro,for Property Insurance F102D (28,209) (10,319) (2,034) (2,005) (18) (10,943) (70) (2,809) (12) - 1,877
### 2282 Accum Pro,for Injuries&Damages F102D - - - - - - - - - - 1,881
### 2283 Accum Pro,for Pension&Benefits F102D (1,437) (526) (104) (102) (1) (558) (4) (143) (1) - 1,886
###
### 25335 Accum Pro,for Pensions Obligation F102D - - - - - - - - - 1,888
###
### 22844 Accum Hydro Relicensing Obligation F10 - - - - - - - - - - 1,892
###
### 254 Reg Liabilities-Insurance Provision F30 (69,708) (12,737) (3,537) (6,734) (4,328) (11,336) (59) (5,340) (25,637) - 1,895
### 254 Situs F102D - - - - - - - - - - 1,896
### 254 SG F102D - - - - - - - - - - 1,897
###
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - - - 1,903
###
### 252 Customer Advances for Const F50 (178,592) (58,810) (14,228) - - (5,331) - (100,223) - - 1,911
###
### 25398 SO2 Emissions F30 - - - - - - - - - - 1,914
###

Rocky Mountain Power
Exhibit No.55 Page 352 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### 25399 Other Deferred Credits F10 (24,515) (5,333) (1,437) (2,579) (1,472) (3,229) (9) (2,242) (8,213) - 1,922
NM#
NMM 190 Accam Deferred Income Taxes F104D - - - - - - - - - - 1,925
NMM Customer System F104D - - - - - - - - - - 1,926
### System Overhead F138D 129,738 38,665 7,788 10,173 28 61,777 855 10,433 19 - 1,927
MMM System Generation F104D - - - - - - - - - - 1,928
MMM IBT F104D - - - - - - - - - - 1,929
### Bad Debt Expense F42 - - - - - - - - - - 1,930
### TROJP F104D - - - - - - - - - - 1,931
### System Generation F104D - - - - - - - - - - 1,932
### Energy F104D - - - - - - - - - - 1,933
### System Net Plant F104D - - - - - - - - - - 1,934
### Division Net Plant Distribution F104D 8,390 3,102 611 592 7 3,221 15 838 5 - 1,935
### Total Accam Deferred Income Taxes 138,128 41,767 8,399 10,765 35 64,998 870 11,271 24 -
###
### 291 Act—Deferred Income Taxes F104D - - - - - - - - - - 1,942
###

Rocky Mountain Power
Exhibit No.55 Page 353 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Func Stu Row
### 282 Aceum Deferred Income Taxes F104D (991,978) (366,745) (72,247) (69,949) (855) (380,786) (1,767) (99,057) (571) - 1,945
### DITBAL F104D (539) (199) (39) (38) (0) (207) (1) (54) (0) - 1,946
### System Net Plant F104D - - - - - - - - - - 1,947
### Labor F139D (317,521) (94,628) (19,060) (24,898) (69) (151,194) (2,093) (25,533) (46) - 1,948
### GPS F104D - - - - - - - - - - 1,949
### CIAC F104D (44,661) (16,512) (3,253) (3,149) (39) (17,144) (80) (4,460) (26) - 1,950
### SNPD F104D - - - - - - - - - - 1,951
### SCHMDEXP F104D - - - - - - - - - - 1,952
### TAXDEPR F104D - - - - - - - - - - 1,953
### DGP F104D - - - - - - - - - - 1,954
### EST F104D - - - - - - - - - - 1,955
### SSGCT F104D - - - - - - - - - - 1,956
### SSGCH F104D - - - - - - - - - - 1,957
### SE F104D - - - - - - - - - - 1,958
### SG F104D - - - - - - - - - - 1,959
### Total Accum Deferred Income Taxes (1,354,699) (478,085) (94,599) (98,034) (963) (549,331) (3,940) (129,104) (643) -
### 293 Accum Deferred Income Taxes F104D (30,905) (11,426) (2,251) (2,179) (27) (11,863) (55) (3,086) (18) - 1,963
### System Generation F104D - - - - - - - - - - 1,964
### Energy F104D - - - - - - - - - - 1,965
### Labor F138D (74,955) (22,338) (4,499) (5,877) (16) (35,692) (494) (6,027) (II) - 1,966
### General Plant F104D (17,410) (6,437) (1,268) (1,228) (15) (6,683) (31) (1,739) (10) - 1,967
### System Net Plant F104D (828) (306) (60) (58) (1) (318) (t) (83) (0) - 1,968
### TROJP F104D - - - - - - - - - - 1,969
### System Generation F104D - - - - - - - - - - 1,970
### Simple Cycle Combustion Turbine F104D - - - - - - - - - - 1,971
### System Generation F104D - - - - - - - - - - 1,972
### Total Accum Deferred Income Taxes (124,098) (40,507) (8,079) (9,343) (59) (54,556) (582) (10,935) (39) -
### 255 Accum Investment Tax Credit F104D (804) (297) (59) (57) (1) (309) (1) (80) (0) - 1,986
### TOTAL RATE BASE DEDUCTIONS (1,643,933) (564,846) (115,677) (108,089) (6,809) (570,593) (3,794) (239,606) (34,521) -
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F10 - - - - - - - - - - 1,998
###
### 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - - - 2,004
###
### 108HP Hydraulic Prod Accum Depr F10 - - - - - - - - - - 2,012
###
### 108OP Other Production-Accum Depr F10 - - - - - - - - - - 2,015
### Simple Cycle Combustion Turbine F10 - - - - - - - - - - 2,016
### Wind Generation F10 - - - - - - - - - - 2,017
### System Generation F10 - - - - - - - - - - 2,018
### System Generation F10 - - - - - - - - - - 2,019
### Total Other Production-Accum Depr - - - - - - - - - -
### 10SEP Experimental Plant-Accum Depr F10 - - - - - - - - - - 2,025
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - - -
###
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - - - 2,039
###
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 (106,018) (24,675) (4,867) (9,197) - (59,842) (17) (7,420) - - 2,043
### DIS-SUBS-Unbundled
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract Func Smdv Row
### 108361 Structures and Improvements F119 (189,963) (44,213) (8,720) (16,479) - (107,224) (30) (13,296) - - 2,047
###
### 108362 Station Equipment F120 (13,371,337) (3,112,148) (613,829) (1,159,952) - (7,547,424) (2,095) (935,890) - - 2,051
###
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - - - 2,055
###
### 108365 Overhead Conductors F122 - - - - - - - - - - 2,059
###
### 108366 Underground Conduit F123 - - - - - - - - - - 2,063
###
### 108367 Underground Conductors F124 - - - - - - - - - - 2,067
###
### 108368 Line Transformers F125 - - - - - - - - - - 2,071
###
### 108369 Services F126 - - - - - - - - - - 2,075
###

Rocky Mountain Power
Exhibit No.55 Page 354 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### 108370 Meters F127 - - - - - - - - - - 2,079
###
### 108371 Install on Customers'Premises F128 - - - - - - - - - - 2,083
###
### 108372 Leased Property F129 - - - - - - - - - - 2,087
###
### 108373 Street Lights F130 - - - - - - - - - - 2,091
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - - - 2,095
###
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - - - 2,099
### 108D Unclassified Dist Sub-Aces 300 F102D 15,087.99 5,519.06 1,087.81 1,072.15 9.81 5,852.99 37.35 1,502.27 6.55 - 2,103
### TOTAL DISTRIBUTION PLANT DEPR (13,652,229.86) (3,175,517.37) (626,328.55) (1,184,556.21) 9.81 (7,708,636.13) (2,104.21) (955,103.75) 6.55 -
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Sims F107D (1,875,464) (686,029) (135,216) (133,270) (1,220) (727,537) (4,643) (186,735) (814) - 2,109
### System Generation F105D - - - - - - - - - - 2,110
### System Generation F105D - - - - - - - - - - 2,111
### System Generation F105D - - - - - - - - - - 2,112
### Customer-System F42 - - - - - - - - - - 2,113
### System Overheads F102D (198,654) (72,666) (14,322) (14,116) (129) (77,063) (492) (19,779) (86) - 2,114
### Energy F30 - - - - - - - - - - 2,115
### Simple Cycle Combustion Turbine F10 - - - - - - - - - - 2,116
### Cholla F10 - - - - - - - - - - 2,117
### Total General Plant Accumulated Depr (2,074,118) (758,695) (149,539) (147,386) (1,349) (804,599) (5,135) (206,514) (900) -
### I08MP Mining Plant Accumulated Depr. F30 - - - - - - - - - - 2,125
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - - - 2,132
### Remove Capital Lease F30 - - - - - - - - - - 2,135
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - - - 2,139
### Energy F30 - - - - - - - - - - 2,140
### Remove Capital Lease F30 - - - - - - - - - - 2,143
### TOTAL GENERAL PLANT ACCUM DEPR (2,074,118) (758,695) (149,539) (147,386) (1,349) (804,599) (5,135) (206,514) (900) -
### TOTAL ACCUM DEPR-PLANT IN SERVICE (15,726,348) (3,934,212) (775,967) (1,331,942) (1,339) (8,513,235) (7,239) (1,161,618) (894) -

Rocky Mountain Power
Exhibit No.55 Page 355 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-SUBS-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACC T DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1 Four Studs Row
### 111CLS Accum Pro,for Amort-Steam F10 - - - - - - - - - - 2,156
### 111CLG Accum Pro,for Amon-General
### Situs F108D (27,278) (9,978) (1,967) (1,938) (t8) (10,582) (68) (2,716) (12) - 2,160
### Customer-System F109D - - - - - - - - - - 2,161
### System Generation F109D - - - - - - - - - - 2,162
### System Overheads F109D (2,660) (973) (192) (189) (2) (1,032) (7) (265) (1) - 2,163
### Energy F108D - - - - - - - - - - 2,164
### Total Accum Prov for Amort-General (29,938) (10,951) (2,158) (2,127) (19) (t 1,614) (74) (2,981) (13) - 2,165
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - - - 2,173
### 111IP Accum Prov for Amon-Intangible
### Sites F107D (39,927) (14,605) (2,879) (2,837) (26) (t5,488) (99) (3,975) (17) - 2,177
### System Generation F105D - - - - - - - - - - 2,178
### System Generation F105D - - - - - - - - - - 2,179
### Energy F30 - - - - - - - - - - 2,180
### System Generation F105D - - - - - - - - - - 2,181
### Customer-System F42 - - - - - - - - - - 2,182
### System Generation F105D - - - - - - - - - - 2,183
### System Generation F10 - - - - - - - - - - 2,184
### System Generation F10 - - - - - - - - - - 2,186
### System Overheads F102D (642,467) (235,009) (46,320) (45,654) (418) (249,228) (1,591) (63,969) (279) - 2,187
### Total Accum Prov for Amort-Intangible (682,394) (249,614) (49,199) (48,491) (444) (264,717) (1,689) (67,944) (296) -
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - - - 2,198
### TOTAL ACCUM PROV FOR AMORTIZATION (712,332) (260,565) (51,357) (50,618) (463) (276,330) (1,764) (70,925) (309) -

Rocky Mountain Power
Exhibit No.55 Page 356 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DISP&C - DIS-P&C-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 22,875,100 7,078,655 1,384,530 1,698,030 464 10,693,217 222,760 1,798,094 (651)
13
14 Operating Expenses
15 Operation&Maintenance Expenses 12,561,744 3,908,237 788,994 967,868 1,186 5,768,295 77,572 1,048,800 792
16 Depreciation Expense 6,525,744 1,706,719 353,794 532,131 369 3,395,538 43,964 492,982 247
17 Amortization Expense 238,532 87,253 17,198 16,950 155 92,532 591 23,750 104
18 Taxes Other Than Income 1,267,323 470,068 92,421 89,612 895 488,654 2,277 123,848 (452)
19 IncomeTaxes-Federal (2,111,510) (783,188) (153,984) (149,305) (1,492) (814,155) (3,794) (206,346) 754
20 Income Taxes-State 129,856 48,166 9,470 9,182 92 50,070 233 12,690 (46)
21 Income Taxes Deferred (839,152) (311,253) (61,196) (59,336) (593) (323,560) (1,508) (82,005) 300
22 Investment Tax Credit Adj (10,904) (4,044) (795) (771) (8) (4,204) (20) (1,066) 4
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 17,761,635 5,121,956 1,045,901 1,406,331 606 8,653,171 119,316 1,412,653 1,700
26
27 Operating Revenue For Return 5,113,465 1,956,699 338,629 291,699 (141) 2,040,046 103,444 385,441 (2,351)
28
29
30 Rate Base:
31 Electric Plant In Service 252,714,734 68,279,618 14,313,252 20,345,266 17,993 129,109,100 1,099,661 19,537,836 12,008
32 Plant Held For Future Use 7,006 1,780 434 678 318 1,366 6 655 1,769
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 922,750 389,979 73,004 55,584 801 302,188 2,974 97,880 340
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 2,897,338 1,059,822 208,891 205,884 1,885 1,123,946 7,173 288,480 1,258
38 Misc Deferred Debits 920,863 336,844 66,392 65,436 599 357,224 2,280 91,688 400
39 Cash Working Capital 678,172 209,383 42,004 52,388 194 313,455 4,028 56,590 129
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 258,140,863 70,277,427 14,703,977 20,725,237 21,789 131,207,280 1,116,122 20,073,128 15,903
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (99,985,170) (26,367,162) (5,489,563) (8,122,943) (5,760) (51,780,223) (620,280) (7,595,395) (3,844)
47 Accum Provision For Amortization (3,063,389) (1,120,562) (220,863) (217,684) (1,993) (1,188,361) (7,584) (305,013) (1,330)
48 Accum Deferred Income Taxes (6,852,824) (2,374,619) (470,713) (500,737) (4,478) (2,835,218) (22,869) (641,202) (2,989)
49 Unamortized ITC (3,458) (1,279) (252) (244) (3) (1,327) (6) (345) (2)
50 Customer Advance For Construction (768,035) (252,912) (61,188) - - (22,924) - (431,010) -
51 Customer Service Deposits - - - - - - - - -
52 Misc Rate Base Deductions (532,699) (124,347) (30,582) (49,113) (25,023) (112,096) (609) (45,301) (145,626)
53
54 Total Rate Base Deductions (111,205,574) (30,240,880) (6,273,161) (8,890,719) (37,258) (55,940,149) (651,349) (9,018,267) (153,791)
55
56 Total Rate Base 146,935,289 40,036,547 8,430,816 11,834,518 (15,469) 75,267,130 464,773 11,054,861 (137,888)
57
58
59 Return On Rate Base 3.48% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 1.88% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 357 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 146,935,289 40,036,547 8,430,816 11,834,518 (15,469) 75,267,130 464,773 11,054,861 (137,888)
74
75
76 Return On Ratebase($$) 3.09% 4,542,390 1,237,699 260,632 365,855 (478) 2,326,825 14,368 341,752 (4,263)
77 Operating&Maintenance Expense 12,561,744 3,908,237 788,994 967,868 1,186 5,768,295 77,572 1,048,800 792
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 6,525,744 1,706,719 353,794 532,131 369 3,395,538 43,964 492,982 247
80 Amortization Expense 238,532 87,253 17,198 16,950 155 92,532 591 23,750 104
81 Taxes Other Than Income 1,267,323 470,068 92,421 89,612 895 488,654 2,277 123,848 (452)
82 Federal Income Taxes (2,111,510) (783,188) (153,984) (149,305) (1,492) (814,155) (3,794) (206,346) 754
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes 129,856 48,166 9,470 9,182 92 50,070 233 12,690 (46)
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes (839,152) (311,253) (61,196) (59,336) (593) (323,560) (1,508) (82,005) 300
87 Investment Tax Credit (10,904) (4,044) (795) (771) (8) (4,204) (20) (1,066) 4
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (354,444) (37,697) (6,858) (75,465) (11,807) (141,650) (196) (80,771) (0)
90
91 Total Revenue Requirements 21,949,581 6,321,958 1,299,675 1,696,721 (11,679) 10,838,346 133,488 1,673,634 (2,563)
92 Operating Revenues 22,520,656 7,040,958 1,377,672 1,622,565 (11,342) 10,551,568 222,564 1,717,323 (652)
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return (571,076) (719,000) (77,997) 74,156 (337) 286,778 (89,076) (43,689) (1,911)
96
97 Existing Revenues 22,520,656 7,040,958 1,377,672 1,622,565 (11,342) 10,551,568 222,564 1,717,323 (652)
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR -2.54% -10.21% -5.66% 4.57% 2.97% 2.72% -40.02% -2.54% 293.35%

Rocky Mountain Power
Exhibit No.55 Page 358 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
DIS-P&C-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 7,040,958 7,040,958 - - - - - - -
108
109 442 Commercial&Industrial Sales A 13,773,717 - 1,377,672 1,622,565 - 10,551,568 222,564 - (652)
110 Interruptible Demand F10 - - - - - - - - -
ill Interruptible Energy F30
112 13,773,717 - 1,377,672 1,622,565 - 10,551,568 222,564 - (652)
113
114 444 Public Street&Highway Lighting A 1,705,981 - - - (11,342) - - 1,717,323 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 22,520,656 7,040,958 1,377,672 1,622,565 (11,342) 10,551,568 222,564 1,717,323 (652)
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand 1710 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fit - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140D - - - - - - - - -
134
135 AGA Revenue A 0 245,568 349 84 67,960 11,802 93,656 - 71,718 -
136
137 Total Sales from Electricity 22,766,225 7,041,307 1,377,756 1,690,525 459 10,645,224 222,564 1,789,041 (652)
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A 0 82,054 19,098 3,767 7,118 - 46,315 13 5,743 -
152 Demand F10 - - - - - - - - -
153 Customer F40 26,822 18,250 3,007 387 5 1,679 183 3,310 0
154 108,876 37,348 6,774 7,505 5 47,994 196 9,053 0
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F10 - - - - - - - - -
160 Demand 1710 - - - - - - - - -
161 - - - - - - - - -
162
163 Total Other Electric Operating Revenues 108,876 37,348 6,774 7,505 5 47,994 196 9,053 0
164
165 Total Electric Operating Revenues 22,875,100 7,078,655 1,384,530 1,698,030 464 10,693,217 222,760 1,798,094 (651)

Rocky Mountain Power
Exhibit No.55 Page 359 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation Flo - - - - - - - - -
178 421 System Generation Flo - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead Flo - - - - - - - - -
181 421 System Generation Flo - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering Flo - - - - - - - - -
198 Cholla Flo - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses Flo - - - - - - - - -
209 Cholla Flo - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses Flo - - - - - - - - -
217 Cholla Flo - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents Flo - - - - - - - - -
227 Cholla Flo - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 360 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 - - - - - - - - -
234 Cholla F10 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures Flo - - - - - - - - -
238 Cholla Flo - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant Flo - - - - - - - - -
242 Cholla Flo - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant Flo - - - - - - - - -
246 Cholla Flo - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant Flo - - - - - - - - -
250 Cholla Flo - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses Flo - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses Flo - - - - - - - - -
267
268 528 Maint Supervision&Eng F10 - - - - - - - - -
269
270 529 Maintenance of Structures Flo - - - - - - - - -
271
272 530 Maintenance of Reactor Plant Flo - - - - - - - - -
273
274 531 Maintenance of Electric Plant Flo - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear Flo - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering Flo - - - - - - - - -
282
283 536 Water For Power Flo - - - - - - - - -
284
285 537 Hydraulic Expenses Flo - - - - - - - - -
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo - - - - - - - - -
290
291 540 Rents(Hydra Generation) Flo - - - - - - - - -
292
293 541 Maint Supervision&Engineering Flo - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 361 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F10 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F10 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant Flo - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering Flo - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Tota1547 - - - - - - - - -
314
315 548 Generation Expense Flo - - - - - - - - -
316 Simple Cycle Combustion Turbine Flo - - - - - - - - -
317 Total 548 - - - - - - - - -
318
319 549 Miscellaneous Other Flo - - - - - - - - -
320 Wind Generation Flo - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation Flo - - - - - - - - -
324 Wind Generation Flo - - - - - - - - -
325 Tota1550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering Flo - - - - - - - - -
328
329 552 Maintenance of Structures Flo - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant Flo - - - - - - - - -
332 Simple Cycle Combustion Turbine Flo - - - - - - - - -
333 Wind Generation Flo - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other Flo - - - - - - - - -
337 Simple Cycle Combustion Turbine Flo - - - - - - - - -
338 Wind Generation Flo - - - - - - - - -
339 Total 554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power Flo - - - - - - - - -
345 Demand Flo - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts Flo - - - - - - - - -
348 Demand Flo - - - - - - - - -
349 Total 555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch Flo - - - - - - - - -
353
354 557 Other Expenses Flo - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 362 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - -
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transco of Electricity by Others F10 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 864,530.54 257,649.10 51,895.47 67,790.37 187.51 411,663.87 5,698.36 69,520.71 125.14
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 732,362.15 182,867.14 37,816.83 61,351.33 - 396,691.79 101.40 53,533.66 -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 363 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 364 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 1,100,749.39 256,196.86 50,531.36 95,489.09 - 621,315.70 172.48 77,043.90 -
430
431 588 Misc.Distribution Expenses F131 235,281.36 70,119.02 14,123.31 18,449.10 51.03 112,034.02 1,550.81 18,920.01 34.06
432
433 589 Rents F131 63,681.13 18,978.38 3,822.61 4,993.42 13.81 30,323.07 419.74 5,120.88 9.22
434
435 590 Maint Supervision&Engineering F131 98,983.90 29,499.38 5,941.74 7,761.62 21.47 47,133.21 652.43 7,959.73 14.33
436
437 591 Maintenance of Structures F119 139,151.70 32,387.24 6,387.94 12,071.29 - 78,543.89 21.80 9,739.54 -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 6,307,428.36 1,846,175.55 407,426.32 499,959.84 - 3,039,055.65 776.79 514,034.21 -
442
443 594 Maint of Underground Lines F135 1,431,235.45 669,021.83 103,325.34 90,305.30 - 423,879.56 87.20 144,616.21 -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 63,562.89 - - - - - 63,562.89 - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131 349,745.89 104,231.96 20,994.32 27,424.60 75.86 166,538.65 2,305.27 28,124.61 50.62
452
453 TOTAL DISTRIBUTION EXPENSE 11,386,712.76 3,467,126.45 702,265.25 885,595.95 349.68 5,327,179.41 75,349.18 928,613.46 233.36
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 365 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 DIS-P&C-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102D - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102D 619,567 226,632 44,669 44,026 403 240,344 1,534 61,688 269
496 Administrative&General Salaries 619,567 226,632 44,669 44,026 403 240,344 1,534 61,688 269
497
498 921 Office Supplies&expenses F102D 247 91 18 18 0 96 1 25 0
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102D 124,351 45,487 8,965 8,836 81 48,239 308 12,381 54
501 Office Supplies&expenses 124,599 45,577 8,983 8,854 81 48,335 308 12,406 54
502
503 922 A&G Expenses Transferred F102D (373,341) (136,565) (26,917) (26,530) (243) (144,828) (924) (37,173) (162)
504
505 923 Outside Services F102D 125 46 9 9 0 48 0 12 0
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102D 269,248 98,489 19,412 19,133 175 104,448 667 26,808 117
508 Outside Services 269,373 98,534 19,421 19,142 175 104,496 667 26,821 117
509
510 924 Property Insurance F102D (20,520) (7,506) (1,479) (1,458) (13) (7,960) (51) (2,043) (9)
511 System Generation F105D - - - - - - - - -
512 System Overheads F102D 33,775 12,355 2,435 2,400 22 13,102 84 3,363 15
513
514 925 Injuries&Damages F102D 319,702 116,944 23,050 22,718 208 124,020 792 31,832 139
515
516 926 Employee Pensions&Benefits F138D 2,193,698 653,770 131,682 172,014 476 1,044,574 14,459 176,405 318
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 - - - - - - - - -
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138D (2,396,912) (714,332) (143,880) (187,949) (520) (1,141,338) (15,799) (192,746) (347)
524
525 930 Misc General Expenses
526 Sims F138D 1,908 569 115 150 0 909 13 153 0
527 Customer F138D - - - - - - - - -
528 Labor F138D 34,656 10,328 2,080 2,717 8 16,502 228 2,787 5
529
530 931 Rents F102D (54,184) (19,820) (3,907) (3,850) (35) (21,019) (134) (5,395) (24)
531
532 935 Maintenance of General Plant F108D 422,710 154,624 30,476 30,038 275 163,979 1,047 42,088 184
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 1,175,031 441,110 86,728 82,272 837 441,116 2,223 120,186 558
535
536
537 TOTAL O&M EXPENSE 12,561,744 3,908,237 788,994 967,868 1,186 5,768,295 77,572 1,048,800 792
538

Rocky Mountain Power
Exhibit No.55 Page 366 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 DIS-P&C-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F10 - - - - - - - - -
543
544 403NP Nuclear Depreciation F10 - - - - - - - - -
545
546 403HP Hydro Depreciation F10 - - - - - - - - -
547
548 403OP Other Production Depreciation F10 - - - - - - - - -
549 Simple Cycle Combustion Turbine F10 - - - - - - - - -
550 System Generation F10 - - - - - - - - -
551 Wind Generation F10 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 22,600 5,260 1,037 1,961 - 12,756 4 1,582 -
558 Structures F119 53,236 12,391 2,444 4,618 - 30,049 8 3,726 -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 3,790,607 914,725 184,992 323,128 - 2,095,941 559 271,262 -
561 OH Conductors F122 1,093,916 294,376 63,665 87,910 - 563,985 129 83,852 -
562 UG Conduit F123 315,398 96,468 22,276 23,309 - 147,020 25 26,300 -
563 UG Conductor F124 640,388 175,789 38,440 50,855 - 325,510 72 49,721 -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cust Premises F128 7,565 - - - - - 7,565 - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 34,198 - - - - - 34,198 - -
570 Total Distribution Expense 5,957,908 1,499,009 312,855 491,780 - 3,175,261 42,558 436,444 -
571
572 403GP General Depreciation
573 Situs F107D 411,368 150,475 29,659 29,232 268 159,579 1,018 40,959 179
574 System Generation F105D - - - - - - - - -
575 System Generation F105D - - - - - - - - -
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105D - - - - - - - - -
579 System Overheads F102D 156,468 57,235 11,281 11,119 102 60,698 387 15,579 68
580 Simple Cycle Combustion Turbine F10 - - - - - - - - -
581 Cholla F10 - - - - - - - - -
582 Total General Expense 567,836 207,710 40,940 40,350 369 220,277 1,406 56,538 247
583
584 403GVO General Vehicles F105D - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F10
589
590
591 TOTAL DEPRECIATION EXPENSE 6,525,744 1,706,719 353,794 532,131 369 3,395,538 43,964 492,982 247
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102D 1,769 647 128 126 1 686 4 176 1
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General 1,769 647 128 126 1 686 4 176 1
602

Rocky Mountain Power
Exhibit No.55 Page 367 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 DIS-P&C-Unbundled
A B C D E F G H I J L M
A(CT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107D 576 211 42 41 0 223 1 57 0
610 Energy F30 - - - - - - - - -
611 System Overheads F102D 236,197 86,395 17,029 16,783 154 91,622 585 23,516 103
612 Customer-System F42 - - - - - - - - -
613 System Generation F105D - - - - - - - - -
614 System Generation F105D - - - - - - - - -
615 System Generation F105D - - - - - - - - -
System Generation F105D - - - - - - - - -
617 System Generation F105D - - - - - - - - -
618 System Generation F10 - - - - - - - - -
619 Total Amort.Intangible Plant 236,763 86,606 17,070 16,824 154 91,846 586 23,574 103
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj 1`10 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE 238,532 87,253 17,198 16,950 155 92,532 591 23,750 104
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income 17101D 1,267,323 470,068 92,421 89,612 895 488,654 2,277 123,848 (452)
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101D (10,904) (4,044) (795) (771) (8) (4,204) (20) (1,066) 4
639
640 41141 Deferred I T C-Idaho F101D
641
642 TOTAL DEFERRED ITC (10,904) (4,044) (795) (771) (8) (4,204) (20) (1,066) 4
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR 17101D 2,773,199 1,028,618 202,238 196,093 1,959 1,069,288 4,983 271,009 (990)
646
647 41020 Deferred Income Tax-State-DR 17101D - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR 17101D (3,612,351) (1,339,871) (263,434) (255,429) (2,552) (1,392,848) (6,491) (353,014) 1,290
650
651 41111 Deferred Income Tax-State-CR 17101D
652
653 TOTAL DEFERRED INCOME TAXES (839,152) (311,253) (61,196) (59,336) (593) (323,560) (1,508) (82,005) 300
654
655 INCOME TAXES
656
657 40911 State Income Taxes 171011) 129,856 48,166 9,470 9,182 92 50,070 233 12,690 (46)
658
659 40910 Federal Income Tax 17101D (2,111,510) (783,188) (153,984) (149,305) (1,492) (814,155) (3,794) (206,346) 754
660
661
662 TOTAL OPERATING EXPENSES 17,631,778 5,073,791 1,036,431 1,397,149 514 8,603,101 119,083 1,399,963 1,747
663

Rocky Mountain Power
Exhibit No.55 Page 368 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 DIS-P&C-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F10 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F10 - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units F10 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F10 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F10 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F10 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units F10 - - - - - - - - -
699
700 324 Land and Land Rights F10 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - -
703
704 N00 Unclassified Nuclear Ph-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 - - - - - - - - -
710
711 331 Structures and Improvements F10 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F10 - - - - - - - - -
716
717 334 Accessory Electric Equipment F10 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F10 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F10 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F10
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 369 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 DIS-P&C-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F10 - - - - - - - - -
749
750 000 Unclassified Other Prod-Acct 300 F10
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F10 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F10 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F10 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 370 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 371 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F10 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Acet 300 F10 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acet 300 F10
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 1,875,561.30 436,532.53 86,100.13 162,703.37 - 1,058,656.67 293.89 131,274.71 -
808 Assigned A 1
809 1,875,561.30 436,532.53 86,100.13 162,703.37 - 1,058,656.67 293.89 131,274.71 -
810 361 Structures and Improvements
811 Demand Primary F20 3,501,642.53 814,999.15 160,747.55 303,764.55 - 1,976,494.84 548.68 245,087.76 -
812 Assigned A 1
813 3,501,642.53 814,999.15 160,747.55 303,764.55 - 1,976,494.84 548.68 245,087.76 -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 1 106,538,731.83 24,796,641.92 4,890,801.84 9,242,145.63 - 60,135,565.49 16,693.83 7,456,883.12 -
820 Demand Secondary F22 1 6,661,125.76 2,520,016.00 633,661.60 407,497.15 - 2,456,067.39 - 643,883.63 -
821 Assigned A 1
822 113,199,857.59 27,316,657.92 5,524,463.44 9,649,642.77 - 62,591,632.88 16,693.83 8,100,766.75 -
823 365 Overhead Conductors
824 Demand Primary F20 1 36,676,624.54 8,536,399.02 1,683,689.11 3,181,666.42 - 20,702,044.40 5,746.96 2,567,078.64 -
825 Demand Secondary F22 1 12,209,015.59 4,618,876.10 1,161,422.96 746,891.63 - 4,501,666.25 - 1,180,158.66 -
826 Assigned A 1
827 48,885,640.13 13,155,275.12 2,845,112.07 3,928,558.04 - 25,203,710.65 5,746.96 3,747,237.29 -
828 366 Underground Conduit
829 Demand Primary F20 1 7,459,944.31 1,736,284.68 342,458.64 647,143.91 - 4,210,750.04 1,168.92 522,138.12 -
830 Demand Secondary F22 1 7,527,765.91 2,847,880.55 716,103.61 460,514.22 - 2,775,611.96 - 727,655.56 -
831 Assigned A 1
832 14,987,710.22 4,584,165.23 1,058,562.25 1,107,658.13 - 6,986,362.00 1,168.92 1,249,793.68 -
833 367 Underground Conductors
834 Demand Primary F20 1 26,684,673.06 6,210,795.56 1,224,995.32 2,314,873.01 - 15,062,108.18 4,181.29 1,867,719.70 -
835 Demand Secondary F22 1 10,733,554.24 4,060,684.24 1,021,064.82 656,629.66 - 3,957,639.21 - 1,037,536.31 -
836 Assigned A 1
837 37,418,227.30 10,271,479.80 2,246,060.14 2,971,502.67 - 19,019,747.39 4,181.29 2,905,256.01 -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 1 - - - - - - - - -
852 Demand Secondary F22 1 - - - - - - - - -
853 Assigned A 1 172,263.40 172,263.40
854 172,263.40 - - - - - 172,263.40 - -

Rocky Mountain Power
Exhibit No.55 Page 372 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A 1 830,286.33 830,286.33
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 4,184,148.46 1,582,933.79 398,030.95 255,967.03 - 1,542,764.83 - 404,451.86 -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT 225,055,337.26 58,162,043.54 12,319,076.54 18,379,796.57 - 118,379,369.27 1,031,183.29 16,783,868.05 -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107D 68,150 24,929 4,913 4,843 44 26,437 169 6,785 30
874 Customer-System F42 - - - - - - - - -
875 System Generation F105D - - - - - - - - -
876 System Generation F105D - - - - - - - - -
877 System Overheads F102D 55,050 20,137 3,969 3,912 36 21,355 136 5,481 24
878 Total Land&Land Rights 123,200 45,065 8,882 8,755 80 47,792 305 12,267 53
879
880 390 Structures and Improvements
881 Situs F107D 4,843,233 1,771,614 349,185 344,159 3,151 1,878,804 11,991 482,227 2,103
882 System Generation F105D - - - - - - - - -
883 System Generation F105D - - - - - - - - -
884 Customer-System F42 - - - - - - - - -
885 System Generation F102D - - - - - - - - -
886 Energy F102D - - - - - - - - -
887 System Overheads F102D 846,680 309,709 61,044 60,165 551 328,447 2,096 84,302 368
888
889 Total Structures and Improvements 5,689,913 2,081,322 410,229 404,324 3,701 2,207,251 14,087 566,529 2,470
890
891 391 Office Furniture&Equipment
892 Situs F107D 171,500 62,733 12,365 12,187 112 66,529 425 17,076 74
893 System Generation F105D - - - - - - - - -
894 System Generation F105D - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105D - - - - - - - - -
897 Energy F30 - - - - - - - - -
898 System Overheads F102D 530,723 194,134 38,264 37,713 345 205,880 1,314 52,843 230
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 - - - - - - - - -
901 Total Office Furniture&Equipment 702,223 256,867 50,629 49,900 457 272,409 1,739 69,918 305
902
903 392 Transportation Equipment
904 Situs F107D 3,226,504 1,180,228 232,623 229,275 2,099 1,251,637 7,988 321,254 1,401
905 System Overheads F102D 47,228 17,276 3,405 3,356 31 18,321 117 4,702 21
906 System Generation F105D - - - - - - - - -
907 Customer-System F42 - - - - - - - - -
908 System Generation F105D - - - - - - - - -
909 Energy F30 - - - - - - - - -
910 System Generation F105D - - - - - - - - -
911 Cholla F10 - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 - - - - - - - - -
913 Total Transportation Equipment 3,273,732 1,197,504 236,028 232,631 2,130 1,269,958 8,105 325,956 1,421
914

Rocky Mountain Power
Exhibit No.55 Page 373 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107D 313,168 114,554 22,579 22,254 204 121,485 775 31,181 136
920 System Generation F105D - - - - - - - - -
921 System Generation F105D - - - - - - - - -
922 System Overheads F102D 1,757 643 127 125 1 682 4 175 1
923 System Generation F105D - - - - - - - - -
924 Simple Cycle Combustion Turbine F10 - - - - - - - - -
925 Total Stores Equipment 314,925 115,197 22,705 22,379 205 122,167 780 31,356 137
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107D 824,901 301,742 59,473 58,617 537 319,998 2,042 82,133 358
929 System Generation F105D - - - - - - - - -
930 System Generation F105D - - - - - - - - -
931 System Overheads F102D 13,035 4,768 940 926 8 5,057 32 1,298 6
932 Energy F30 - - - - - - - - -
933 System Generation F105D - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 - - - - - - - - -
936 Total Tools,Shop&Garage Equipment 837,936 306,510 60,413 59,543 545 325,055 2,075 83,431 364
937
938 395 Laboratory Equipment
939 Sims F107D 516,029 188,759 37,204 36,669 336 200,180 1,278 51,380 224
940 System Generation F105D - - - - - - - - -
941 System Generation F105D - - - - - - - - -
942 System Overheads F102D 35,009 12,806 2,524 2,488 23 13,581 87 3,486 15
943 Energy F30 - - - - - - - - -
944 System Generation F105D - - - - - - - - -
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 - - - - - - - - -
947 Total Laboratory Equipment 551,038 201,565 39,729 39,157 358 213,761 1,364 54,865 239
948
949 396 Power Operated Equipment
950 Sims F107D 5,262,704 1,925,053 379,428 373,966 3,423 2,041,527 13,029 523,992 2,285
951 System Generation F105D - - - - - - - - -
952 System Generation F105D - - - - - - - - -
953 System Overheads F102D 37,475 13,708 2,702 2,663 24 14,537 93 3,731 16
954 System Generation F105D - - - - - - - - -
955 Energy F30 - - - - - - - - -
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment 5,300,178 1,938,761 382,130 376,629 3,448 2,056,064 13,122 527,724 2,301
959
960 397 Communication Equipment
961 Sims F107D 4,477,604 1,637,870 322,824 318,177 2,913 1,736,968 11,085 445,822 1,944
962 System Generation F105D - - - - - - - - -
963 System Generation F105D - - - - - - - - -
964 System Overheads F102D 848,893 310,518 61,203 60,322 552 329,306 2,102 84,522 369
965 Customer-System F42 - - - - - - - - -
966 System Generation F105D - - - - - - - - -
967 Energy F30 - - - - - - - - -
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 - - - - - - - - -
970 Total Communication Equipment 5,326,497 1,948,388 384,028 378,499 3,465 2,066,274 13,187 530,344 2,312
971

Rocky Mountain Power
Exhibit No.55 Page 374 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 DIS-P&C-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107D 29,579 10,820 2,133 2,102 19 11,474 73 2,945 13
977 System Generation F105D - - - - - - - - -
978 System Generation F105D - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102D 11,818 4,323 852 840 8 4,584 29 1,177 5
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105D - - - - - - - - -
983 Total Misc.Equipment 41,396 15,142 2,985 2,942 27 16,059 102 4,122 18
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107D - - - - - - - - -
991 System Generation F105D - - - - - - - - -
992 System Overheads F102D - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct 300 F102D 885,941 324,070 63,874 62,955 576 343,677 2,193 88,211 385
### GVO Unclassified Gen Veh-Acct 300 F102D
### TOTAL GENERAL PLANT 23,046,980 8,430,391 1,661,631 1,637,712 14,992 8,940,466 57,059 2,294,722 10,005
### INTANGIBLE PLANT
### 301 Organization
### Situs F107D - - - - - - - - -
### System Overheads F102D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107D 171,705 62,808 12,380 12,201 112 66,608 425 17,096 75
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Franchise&Consent 171,705 62,808 12,380 12,201 112 66,608 425 17,096 75
### 303 Miscellaneous Intangible Plant
### Situs F107D 576,343 210,821 41,553 40,955 375 223,577 1,427 57,385 250
### System Generation F105D - - - - - - - - -
### System Overheads F102D 3,864,369 1,413,554 278,612 274,601 2,514 1,499,080 9,567 384,764 1,678
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Miscellaneous Intangible Plant 4,440,712 1,624,375 320,165 315,556 2,889 1,722,657 10,994 442,149 1,928
### 100 Unclass Intangible Plant-Acct 300 F102D - - - - - - - - -
### TOTAL INTANGIBLE PLANT 4,612,417 1,687,183 332,544 327,757 3,000 1,789,265 11,419 459,245 2,002
### TOTAL ELECTRIC PLANT IN SERVICE 252,714,734 68,279,618 14,313,252 20,345,266 17,993 129,109,100 1,099,661 19,537,836 12,008

Rocky Mountain Power
Exhibit No.55 Page 375 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### DIS-P&C-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 7,006 1,780 434 678 318 1,366 6 655 1,769
### Total Plant Held For Future Use 7,006 1,780 434 678 318 1,366 6 655 1,769
### 114 Electric Plant Acquisition Adjust F10 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F10 - - - - - - - - -
### 128 Pensions F102D - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102D 2,897,338 1,059,822 208,891 205,884 1,885 1,123,946 7,173 288,480 1,258
### 163 Stores Expense Undistributed F102D - - - - - - - - -
### 25318 Provo Working Capital Deposit F102D - - - - - - - - -
### 165 Prepayments F102D - - - - - - - - -
### General Plant F42 183,254 119,478 19,688 3,036 320 15,320 1,143 24,250 19
### System Generation F102D - - - - - - - - -
### System Energy F102D - - - - - - - - -
### System Overheads F102D 739,496 270,501 53,316 52,548 481 286,868 1,831 73,629 321
### Total Prepayments 922,750 389,979 73,004 55,584 801 302,188 2,974 97,880 340
### 182 Misc Regulatory Assets F102D (198,679) (72,675) (14,324) (14,118) (129) (77,072) (492) (19,782) (86)
### System Generation F102D - - - - - - - - -
### Simple Cycle Combustion Turbine F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Overheads F102D 1,119,126 409,367 80,686 79,525 728 434,135 2,771 111,428 486
### Total Misc Regulatory Assets 920,448 336,692 66,362 65,407 599 357,063 2,279 91,646 400
### 186 Misc Deferred Debits F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Overheads F102D 415 152 30 29 0 161 1 41 0
### System Energy F102D - - - - - - - - -
### System Net Steam Plant F102D - - - - - - - - -
### Excise Tax F102D - - - - - - - - -
### Total Misc Deferred Debits 415 152 30 29 0 161 1 41 0

Rocky Mountain Power
Exhibit No.55 Page 376 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137D (128,298) (39,611) (7,946) (9,911) (37) (59,300) (762) (10,706) (24)
### OWC Other Working Capital F137D 806,470 248,994 49,951 62,299 230 372,755 4,790 67,296 154
### Total Other Working Capital 806,470 248,994 49,951 62,299 230 372,755 4,790 67,296 154
### 18222 Nuclear Plant F10 - - - - - - - - -
### 1869 Misc Deferred Debits-Trojan F10 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 5,426,129 1,997,808 390,725 379,971 3,796 2,098,179 16,461 535,292 3,896
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102D (121,313) (44,375) (8,746) (8,620) (79) (47,060) (300) (12,079) (53)
### 2282 Accum Prov for Injuries&Damages F102D - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102D (6,182) (2,261) (446) (439) (4) (2,398) (15) (615) (3)
### 25335 Accum Prov for Pensions Obligation F102D - - - - - - - - -
### 22844 Accum Hydro Relicensing Obligation F10 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 (299,778) (54,776) (15,212) (28,960) (18,610) (48,750) (253) (22,965) (110,251)
### 254 Situs F102D - - - - - - - - -
### 254 SG F102D - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Const F50 (768,035) (252,912) (61,188) - - (22,924) - (431,010) -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits 1`10 (105,426) (22,935) (6,178) (11,093) (6,330) (13,888) (40) (9,642) (35,320)
### 190 Accum Deferred Income Taxes F104D - - - - - - - - -
### Customer System F104D - - - - - - - - -
### System Overhead F138D 1,094,820 326,280 65,719 85,848 237 521,321 7,216 88,039 158
### System Generation F104D - - - - - - - - -
### IBT F104D - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Energy F104D - - - - - - - - -
### System Net Plant F104D - - - - - - - - -
### Division Net Plant Distribution F104D 36,082 13,340 2,628 2,544 31 13,851 64 3,603 21
### Total Accum Deferred Income Taxes 1,130,902 339,621 68,347 88,392 269 535,172 7,281 91,642 179
### 281 Accum Deferred Income Taxes F104D - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 377 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104D (4,266,007) (1,577,191) (310,700) (300,816) (3,679) (1,637,572) (7,597) (425,997) (2,455)
### DITBAL F104D (2,320) (858) (169) (164) (2) (891) (4) (232) (1)
### System Net Plant F104D - - - - - - - - -
### Labor F138D (2,679,469) (798,541) (160,841) (210,105) (581) (1,275,884) (17,661) (215,468) (388)
### GPS F104D - - - - - - - - -
### CIAC F104D (192,064) (71,008) (13,988) (13,543) (166) (73,727) (342) (19,179) (111)
### SNPD F104D - - - - - - - - -
### SCHMDEXP F104D - - - - - - - - -
### TAXDEPR F104D - - - - - - - - -
### DGP F104D - - - - - - - - -
### IBT F104D - - - - - - - - -
### SSGCT F104D - - - - - - - - -
### SSGCH F104D - - - - - - - - -
### SE F104D - - - - - - - - -
### SG F104D - - - - - - - - -
### Total Accum Deferred Income Taxes (7,139,860) (2,447,598) (485,699) (524,628) (4,427) (2,988,073) (25,604) (660,876) (2,955)
### 283 Accum Deferred Income Taxes F104D (132,907) (49,137) (9,680) (9,372) (115) (51,018) (237) (13,272) (76)
### System Generation F104D - - - - - - - - -
### Energy F104D - - - - - - - - -
### Labor F138D (632,528) (188,507) (37,969) (49,598) (137) (301,191) (4,169) (50,864) (92)
### General Plant F104D (74,871) (27,681) (5,453) (5,280) (65) (28,740) (133) (7,477) (43)
### System Net Plant F104D (3,560) (1,316) (259) (251) (3) (1,367) (6) (356) (2)
### TROJP F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Simple Cycle Combustion Turbine F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Total Accum Deferred Income Taxes (843,866) (266,641) (53,361) (64,501) (319) (382,316) (4,546) (71,968) (213)
### 255 Accum Investment Tax Credit F104D (3,458) (1,279) (252) (244) (3) (1,327) (6) (345) (2)
### TOTAL RATE BASE DEDUCTIONS (8,157,015) (2,753,156) (562,735) (550,093) (29,505) (2,971,566) (23,485) (1,117,859) (148,617)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F10 - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F10 - - - - - - - - -
### 108OP Other Production-Accum Depr F10 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Wind Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr F10 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 (455,931) (106,117) (20,930) (39,552) - (257,349) (71) (31,912) -

Rocky Mountain Power
Exhibit No.55 Page 378 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-P&C-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 (816,936) (190,140) (37,503) (70,869) - (461,118) (128) (57,179) -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 (52,357,809.83) (12,634,648.23) (2,555,204.68) (4,463,204.92) - (28,950,220.26) (7,721.32) (3,746,810.41) -
### 108365 Overhead Conductors F122 (17,727,482.51) (4,770,519.71) (1,031,727.81) (1,424,619.66) - (9,139,664.30) (2,084.03) (1,358,867.01) -
### 108366 Underground Conduit F123 (5,106,323.86) (1,561,828.46) (360,652.94) (377,379.94) - (2,380,258.66) (398.25) (425,805.62) -
### 108367 Underground Conductors F124 (14,079,432.22) (3,864,870.52) (845,129.60) (1,118,093.33) - (7,156,598.90) (1,573.30) (1,093,166.57) -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F 128 (129,712.19) - - - - - (129,712.19) - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 (456,668.94) - - - - - (456,668.94) - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acet 300 F102D 64,886.02 23,734.76 4,678.13 4,610.78 42.21 25,170.82 160.64 6,460.52 28.17
### TOTAL DISTRIBUTION PLANT DEPR (91,065,410.06) (23,104,388.88) (4,846,469.54) (7,489,107.17) 42.21 (48,320,038.16) (598,196.84) (6,707,279.85) 28.17
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107D (8,065,447) (2,950,273) (581,499) (573,129) (5,247) (3,128,777) (19,968) (803,054) (3,501)
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Overheads F102D (854,312) (312,500) (61,594) (60,707) (556) (331,408) (2,115) (85,061) (371)
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Cho0a F10 - - - - - - - - -
### Total General Plant Accumulated Depr (8,919,760) (3,262,773) (643,093) (633,836) (5,802) (3,460,185) (22,083) (888,115) (3,872)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (8,919,760) (3,262,773) (643,093) (633,836) (5,802) (3,460,185) (22,083) (888,115) (3,872)
### TOTAL ACCUM DEPR-PLANT IN SERVICE (99,985,170) (26,367,162) (5,489,563) (8,122,943) (5,760) (51,780,223) (620,280) (7,595,395) (3,844)

Rocky Mountain Power
Exhibit No.55 Page 379 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-P&C-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Situs F108D (117,310) (42,911) (8,458) (8,336) (76) (45,507) (290) (11,680) (51)
### Customer-System F108D - - - - - - - - -
### System Generation F108D - - - - - - - - -
### System Overheads F108D (11,441) (4,185) (825) (813) (7) (4,438) (28) (1,139) (5)
### Energy F108D - - - - - - - - -
### Total Accum Prov for Amort-General (128,751) (47,096) (9,283) (9,149) (84) (49,945) (319) (12,819) (56)
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 11111, Accum Prov for Amort-Intangible
### Situs F107D (171,705) (62,808) (12,380) (12,201) (112) (66,608) (425) (17,096) (75)
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Overheads F102D (2,762,934) (1,010,658) (199,201) (196,333) (1,797) (1,071,807) (6,840) (275,097) (1,199)
### Total Accum Prov for Amort-Intangible (2,934,639) (1,073,466) (211,580) (208,535) (1,909) (1,138,415) (7,265) (292,194) (1,274)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (3,063,389) (1,120,562) (220,863) (217,684) (1,993) (1,188,361) (7,584) (305,013) (1,330)

Rocky Mountain Power
Exhibit No.55 Page 380 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DISXFMR - DIS-XFMR-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 8,068,888 3,619,766 690,301 470,160 1,998 2,291,535 24,640 971,737 (1,249)
13
14 Operating Expenses
15 Operation&Maintenance Expenses 1,094,703 376,197 75,069 80,384 486 454,204 4,390 103,647 325
16 Depreciation Expense 2,335,323 1,036,426 217,238 144,939 166 596,792 2,145 337,506 111
17 Amortization Expense 107,270 39,239 7,734 7,623 70 41,613 266 10,681 47
18 Taxes Other Than Income 569,927 211,394 41,563 40,300 403 219,752 1,024 55,696 (203)
19 Income Taxes-Federal 1,758,199 652,140 128,218 124,322 1,242 677,925 3,159 171,819 (628)
20 Income Taxes-State 59,550 22,088 4,343 4,211 42 22,961 107 5,820 (21)
21 Income Taxes Deferred (490,177) (181,813) (35,747) (34,660) (346) (189,002) (881) (47,902) 175
22 Investment Tax Credit Adj (4,904) (1,819) (358) (347) (3) (1,891) (9) (479) 2
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 5,429,892 2,153,852 438,061 366,772 2,060 1,822,355 10,202 636,786 (194)
26
27 Operating Revenue For Return 2,638,996 1,465,914 252,240 103,389 (61) 469,180 14,438 334,951 (1,055)
28
29
30 Rate Base:
31 Electric Plant In Service 109,348,368 48,487,058 10,160,556 6,791,457 8,092 28,015,596 101,269 15,778,940 5,400
32 Plant Held For Future Use 3,151 801 195 305 143 614 3 294 796
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 414,969 175,377 32,830 24,997 360 135,897 1,337 44,018 153
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 1,302,960 476,612 93,940 92,588 848 505,449 3,226 129,732 566
38 Misc Deferred Debits 414,121 151,482 29,857 29,427 269 160,647 1,025 41,233 180
39 Cash Working Capital 304,980 94,161 18,890 23,560 87 140,964 1,812 25,449 58
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 111,788,549 49,385,491 10,336,269 6,962,334 9,799 28,959,167 108,672 16,019,666 7,152
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (40,342,195) (17,941,624) (3,762,821) (2,499,461) (2,590) (10,245,667) (36,300) (5,852,002) (1,729)
47 Accum Provision For Amortization (1,377,635) (503,927) (99,324) (97,894) (896) (534,417) (3,411) (137,167) (598)
48 Accum Deferred Income Taxes (2,099,823) (775,244) (152,740) (148,188) (1,801) (807,446) (3,812) (209,391) (1,202)
49 Unamortized ITC (1,555) (575) (113) (110) (1) (597) (3) (155) (1)
50 Customer Advance For Construction (345,392) (113,737) (27,517) - - (10,309) - (193,829) -
51 Customer Service Deposits - - - - - - - - -
52 Misc Rate Base Deductions (239,560) (55,920) (13,753) (22,086) (11,253) (50,411) (274) (20,372) (65,490)
53
54 Total Rate Base Deductions (44,406,160) (19,391,027) (4,056,268) (2,767,739) (16,542) (11,648,847) (43,800) (6,412,917) (69,019)
55
56 Total Rate Base 67,382,389 29,994,464 6,280,000 4,194,594 (6,743) 17,310,320 64,872 9,606,749 (61,867)
57
58
59 Return On Rate Base 3.92% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 2.75% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 381 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 67,382,389 29,994,464 6,280,000 4,194,594 (6,743) 17,310,320 64,872 9,606,749 (61,867)
74
75
76 Return On Ratebase($$) 3.09% 2,083,074 927,255 194,141 129,673 (208) 535,135 2,005 296,985 (1,913)
77 Operating&Maintenance Expense 1,094,703 376,197 75,069 80,384 486 454,204 4,390 103,647 325
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 2,335,323 1,036,426 217,238 144,939 166 596,792 2,145 337,506 ill
80 Amortization Expense 107,270 39,239 7,734 7,623 70 41,613 266 10,681 47
81 Taxes Other Than Income 569,927 211,394 41,563 40,300 403 219,752 1,024 55,696 (203)
82 Federal Income Taxes 1,758,199 652,140 128,218 124,322 1,242 677,925 3,159 171,819 (628)
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes 59,550 22,088 4,343 4,211 42 22,961 107 5,820 (21)
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes (490,177) (181,813) (35,747) (34,660) (346) (189,002) (881) (47,902) 175
87 Investment Tax Credit (4,904) (1,819) (358) (347) (3) (1,891) (9) (479) 2
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (161,576) (16,956) (3,085) (34,540) (5,414) (64,533) (88) (36,960) (0)
90
91 Total Revenue Requirements 7,351,390 3,064,151 629,117 461,904 (3,563) 2,292,957 12,119 896,811 (2,106)
92 Operating Revenues 7,907,312 3,602,810 687,216 435,620 (3,416) 2,227,003 24,552 934,777 (1,249)
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return (555,922) (538,659) (58,099) 26,284 (147) 65,955 (12,433) (37,966) (858)
96
97 Existing Revenues 7,907,312 3,602,810 687,216 435,620 (3,416) 2,227,003 24,552 934,777 (1,249)
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR -7.03% -14.95% -8.45% 6.03% 4.30% 2.96% -50.64% -4.06% 68.67%

Rocky Mountain Power
Exhibit No.55 Page 382 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
DIS-XFMR-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 3,602,810 3,602,810 - - - - - - -
108
109 442 Commercial&Industrial Sales A 3,373,141 - 687,216 435,620 - 2,227,003 24,552 - (1,249)
110 Interruptible Demand 1710 - - - - - - - - -
ill Interruptible Energy F30
112 3,373,141 - 687,216 435,620 - 2,227,003 24,552 - (1,249)
113
114 444 Public Street&Highway Lighting A 931,361 - - - (3,416) - - 934,777 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 7,907,312 3,602,810 687,216 435,620 (3,416) 2,227,003 24,552 934,777 (1,249)
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand 1710 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fit - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140D - - - - - - - - -
134
135 AGA Revenue A 0 112,614 160 39 31,165 5,412 42,949 - 32,889 -
136
137 Total Sales from Electricity 8,019,926 3,602,970 687,254 466,785 1,996 2,269,952 24,552 967,665 (1,249)
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A 0 36,900 8,588 1,694 3,201 - 20,828 6 2,583 -
152 Demand 1710 - - - - - - - - -
153 Customer F40 12,062 8,207 1,352 174 2 755 82 1,489 0
154 48,962 16,796 3,046 3,375 2 21,583 88 4,071 0
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F10 - - - - - - - - -
160 Demand 1710 - - - - - - - - -
161 - - - - - - - - -
162
163 Total Other Electric Operating Revenues 48,962 16,796 3,046 3,375 2 21,583 88 4,071 0
164
165 Total Electric Operating Revenues 8,068,888 3,619,766 690,301 470,160 1,998 2,291,535 24,640 971,737 (1,249)

Rocky Mountain Power
Exhibit No.55 Page 383 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation Flo - - - - - - - - -
178 421 System Generation Flo - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead Flo - - - - - - - - -
181 421 System Generation Flo - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering Flo - - - - - - - - -
198 Cholla Flo - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses Flo - - - - - - - - -
209 Cholla Flo - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses Flo - - - - - - - - -
217 Cholla Flo - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents Flo - - - - - - - - -
227 Cholla Flo - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 384 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 - - - - - - - - -
234 Cholla F10 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures Flo - - - - - - - - -
238 Cholla Flo - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant Flo - - - - - - - - -
242 Cholla Flo - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant Flo - - - - - - - - -
246 Cholla Flo - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant Flo - - - - - - - - -
250 Cholla Flo - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses Flo - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses Flo - - - - - - - - -
267
268 528 Maint Supervision&Eng F10 - - - - - - - - -
269
270 529 Maintenance of Structures Flo - - - - - - - - -
271
272 530 Maintenance of Reactor Plant Flo - - - - - - - - -
273
274 531 Maintenance of Electric Plant Flo - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear Flo - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering Flo - - - - - - - - -
282
283 536 Water For Power Flo - - - - - - - - -
284
285 537 Hydraulic Expenses Flo - - - - - - - - -
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo - - - - - - - - -
290
291 540 Rents(Hydra Generation) Flo - - - - - - - - -
292
293 541 Maint Supervision&Engineering Flo - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 385 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F10 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F10 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant Flo - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering Flo - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Tota1547 - - - - - - - - -
314
315 548 Generation Expense Flo - - - - - - - - -
316 Simple Cycle Combustion Turbine Flo - - - - - - - - -
317 Total 548 - - - - - - - - -
318
319 549 Miscellaneous Other Flo - - - - - - - - -
320 Wind Generation Flo - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation Flo - - - - - - - - -
324 Wind Generation Flo - - - - - - - - -
325 Tota1550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering Flo - - - - - - - - -
328
329 552 Maintenance of Structures Flo - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant Flo - - - - - - - - -
332 Simple Cycle Combustion Turbine Flo - - - - - - - - -
333 Wind Generation Flo - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other Flo - - - - - - - - -
337 Simple Cycle Combustion Turbine Flo - - - - - - - - -
338 Wind Generation Flo - - - - - - - - -
339 Total 554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power Flo - - - - - - - - -
345 Demand Flo - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts Flo - - - - - - - - -
348 Demand Flo - - - - - - - - -
349 Total 555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch Flo - - - - - - - - -
353
354 557 Other Expenses Flo - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 386 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - -
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transco of Electricity by Others F10 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 388,787.53 115,867.23 23,337.88 30,485.97 84.33 185,129.12 2,562.61 31,264.12 56.28
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 387 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421

Rocky Mountain Power
Exhibit No.55 Page 388 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 44,513.99 13,266.15 2,672.06 3,490.47 9.65 21,196.25 293.40 3,579.57 6.44
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 58,327.12 26,444.46 5,575.59 3,555.59 - 13,957.59 42.42 8,751.48 -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE 491,628.64 155,577.84 31,585.52 37,532.04 93.98 220,282.96 2,898.43 43,595.16 62.72
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 389 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 DIS-XFMR-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102D - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102D 278,625 101,919 20,088 19,799 181 108,085 690 27,742 121
496 Administrative&General Salaries 278,625 101,919 20,088 19,799 181 108,085 690 27,742 121
497
498 921 Office Supplies&expenses F102D ill 41 8 8 0 43 0 11 0
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102D 55,922 20,456 4,032 3,974 36 21,693 138 5,568 24
501 Office Supplies&expenses 56,033 20,497 4,040 3,982 36 21,737 139 5,579 24
502
503 922 A&G Expenses Transferred F102D (167,895) (61,415) (12,105) (11,931) (109) (65,130) (416) (16,717) (73)
504
505 923 Outside Services F102D 56 21 4 4 0 22 0 6 0
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102D 121,083 44,291 8,730 8,604 79 46,971 300 12,056 53
508 Outside Services 121,140 44,312 8,734 8,608 79 46,993 300 12,062 53
509
510 924 Property Insurance F102D (9,228) (3,376) (665) (656) (6) (3,580) (23) (919) (4)
511 System Generation F105D - - - - - - - - -
512 System Overheads F102D 15,189 5,556 1,095 1,079 10 5,892 38 1,512 7
513
514 925 Injuries&Damages F102D 143,773 52,591 10,366 10,216 94 55,773 356 14,315 62
515
516 926 Employee Pensions&Benefits F138D 14,969 4,461 899 1,174 3 7,128 99 1,204 2
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 - - - - - - - - -
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138D (16,355) (4,874) (982) (1,282) (4) (7,788) (108) (1,315) (2)
524
525 930 Misc General Expenses
526 Sims F138D 858 256 52 67 0 409 6 69 0
527 Customer F138D - - - - - - - - -
528 Labor F138D 236 70 14 19 0 113 2 19 0
529
530 931 Rents F102D (24,367) (8,913) (1,757) (1,732) (16) (9,453) (60) (2,426) (11)
531
532 935 Maintenance of General Plant F108D 190,096 69,536 13,705 13,508 124 73,743 471 18,927 83
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 603,074 220,619 43,484 42,852 392 233,921 1,492 60,052 262
535
536
537 TOTAL O&M EXPENSE 1,094,703 376,197 75,069 80,384 486 454,204 4,390 103,647 325
538

Rocky Mountain Power
Exhibit No.55 Page 390 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 DIS-XFMR-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F10 - - - - - - - - -
543
544 403NP Nuclear Depreciation F10 - - - - - - - - -
545
546 403HP Hydro Depreciation F10 - - - - - - - - -
547
548 403OP Other Production Depreciation F10 - - - - - - - - -
549 Simple Cycle Combustion Turbine F10 - - - - - - - - -
550 System Generation F10 - - - - - - - - -
551 Wind Generation F10 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 2,079,961 943,017 198,827 126,793 - 497,732 1,513 312,080 -
565 Services F126 - - - - - - - - -
566 Meters F127 - - - - - - - - -
567 Inst Cust Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense 2,079,961 943,017 198,827 126,793 - 497,732 1,513 312,080 -
571
572 403GP General Depreciation
573 Situs F107D 184,996 67,670 13,338 13,146 120 71,764 458 18,420 80
574 System Generation F105D - - - - - - - - -
575 System Generation F105D - - - - - - - - -
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105D - - - - - - - - -
579 System Overheads F102D 70,365 25,739 5,073 5,000 46 27,296 174 7,006 31
580 Simple Cycle Combustion Turbine F10 - - - - - - - - -
581 Cho0a F10 - - - - - - - - -
582 Total General Expense 255,361 93,409 18,411 18,146 166 99,061 632 25,426 ill
583
584 403GVO General Vehicles F105D - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation F10
589
590
591 TOTAL DEPRECIATION EXPENSE 2,335,323 1,036,426 217,238 144,939 166 596,792 2,145 337,506 1 H
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102D 796 291 57 57 1 309 2 79 0
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General 796 291 57 57 1 309 2 79 0
602

Rocky Mountain Power
Exhibit No.55 Page 391 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107D 259 95 19 18 0 101 1 26 0
610 Energy F30 - - - - - - - - -
611 System Overheads F102D 106,216 38,853 7,658 7,548 69 41,203 263 10,576 46
612 Customer-System F42 - - - - - - - - -
613 System Generation F105D - - - - - - - - -
614 System Generation F105D - - - - - - - - -
615 System Generation F105D - - - - - - - - -
System Generation F105D - - - - - - - - -
617 System Generation F105D - - - - - - - - -
618 System Generation F10 - - - - - - - - -
619 Total Amort.Intangible Plant 106,475 38,948 7,677 7,566 69 41,304 264 10,601 46
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj 1`I0 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE 107,270 39,239 7,734 7,623 70 41,613 266 10,681 47
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income 17101D 569,927 211,394 41,563 40,300 403 219,752 1,024 55,696 (203)
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101D (4,904) (1,819) (358) (347) (3) (1,891) (9) (479) 2
639
640 41141 Deferred I T C-Idaho F101D
641
642 TOTAL DEFERRED ITC (4,904) (1,819) (358) (347) (3) (1,891) (9) (479) 2
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR 17101D 1,125,119 417,322 82,050 79,557 795 433,822 2,022 109,951 (402)
646
647 41020 Deferred Income Tax-State-DR 17101D - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR 17101D (1,615,294) (599,135) (117,797) (114,217) (1,141) (622,824) (2,903) (157,853) 577
650
651 41111 Deferred Income Tax-State-CR 17101D
652
653 TOTAL DEFERRED INCOME TAXES (490,177) (181,813) (35,747) (34,660) (346) (189,002) (881) (47,902) 175
654
655 INCOME TAXES
656
657 40911 State Income Taxes 171011) 59,550 22,088 4,343 4,211 42 22,961 107 5,820 (21)
658
659 40910 Federal Income Tax 17101D 1,758,199 652,140 128,218 124,322 1,242 677,925 3,159 171,819 (628)
660
661
662 TOTAL OPERATING EXPENSES 5,370,342 2,131,764 433,718 362,561 2,017 1,799,394 10,095 630,967 (172)
663

Rocky Mountain Power
Exhibit No.55 Page 392 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 DIS-XFMR-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F10 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F10 - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units F10 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F10 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F10 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F10 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units F10 - - - - - - - - -
699
700 324 Land and Land Rights F10 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - -
703
704 N00 Unclassified Nuclear Ph-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 - - - - - - - - -
710
711 331 Structures and Improvements F10 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F10 - - - - - - - - -
716
717 334 Accessory Electric Equipment F10 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F10 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F10 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F10
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 393 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 DIS-XFMR-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F10 - - - - - - - - -
749
750 000 Unclassified Other Prod-Aect 300 F10
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F10 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F10 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F10 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 394 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 395 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand Fl0 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Acet 300 F10 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acet 300 F10
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 96,909,676.48 43,937,089.02 9,263,756.53 5,907,567.01 - 23,190,334.72 70,474.06 14,540,455.14 -
840 Assigned A 1
841 96,909,676.48 43,937,089.02 9,263,756.53 5,907,567.01 - 23,190,334.72 70,474.06 14,540,455.14 -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 396 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT 96,909,676.48 43,937,089.02 9,263,756.53 5,907,567.01 - 23,190,334.72 70,474.06 14,540,455.14 -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107D 30,648 11,211 2,210 2,178 20 11,889 76 3,051 13
874 Customer-System F42 - - - - - - - - -
875 System Generation F105D - - - - - - - - -
876 System Generation F105D - - - - - - - - -
877 System Overheads F102D 24,757 9,056 1,785 1,759 16 9,604 61 2,465 11
878 Total Land&Land Rights 55,404 20,266 3,995 3,937 36 21,493 137 5,516 24
879
880 390 Structures and Improvements
881 Situs F107D 2,178,047 796,711 157,032 154,771 1,417 844,916 5,392 216,862 946
882 System Generation F105D - - - - - - - - -
883 System Generation F105D - - - - - - - - -
884 Customer-System F42 - - - - - - - - -
885 System Generation F102D - - - - - - - - -
886 Energy F102D - - - - - - - - -
887 System Overheads F102D 380,760 139,279 27,452 27,057 248 147,706 943 37,911 165
888
889 Total Structures and Improvements 2,558,808 935,990 184,484 181,828 1,665 992,622 6,335 254,773 1,111
890
891 391 Office Furniture&Equipment
892 Situs F107D 77,125 28,212 5,561 5,480 50 29,919 191 7,679 33
893 System Generation F105D - - - - - - - - -
894 System Generation F105D - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105D - - - - - - - - -
897 Energy F30 - - - - - - - - -
898 System Overheads F102D 238,671 87,304 17,208 16,960 155 92,586 591 23,764 104
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 - - - - - - - - -
901 Total Office Furniture&Equipment 315,796 115,516 22,768 22,440 205 122,505 782 31,443 137
902
903 392 Transportation Equipment
904 Situs F107D 1,450,989 530,760 104,613 103,107 944 562,873 3,592 144,471 630
905 System Overheads F102D 21,239 7,769 1,531 1,509 14 8,239 53 2,115 9
906 System Generation F105D - - - - - - - - -
907 Customer-System F42 - - - - - - - - -
908 System Generation F105D - - - - - - - - -
909 Energy F30 - - - - - - - - -
910 System Generation F105D - - - - - - - - -
911 Cholla F10 - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 - - - - - - - - -
913 Total Transportation Equipment 1,472,228 538,529 106,144 104,616 958 571,112 3,645 146,586 639
914

Rocky Mountain Power
Exhibit No.55 Page 397 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107D 140,835 51,516 10,154 10,008 92 54,633 349 14,023 61
920 System Generation F105D - - - - - - - - -
921 System Generation F105D - - - - - - - - -
922 System Overheads F102D 790 289 57 56 1 307 2 79 0
923 System Generation F105D - - - - - - - - -
924 Simple Cycle Combustion Turbine F10 - - - - - - - - -
925 Total Stores Equipment 141,625 51,805 10,211 10,064 92 54,940 351 14,101 61
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107D 370,966 135,696 26,746 26,361 241 143,906 918 36,936 161
929 System Generation F105D - - - - - - - - -
930 System Generation F105D - - - - - - - - -
931 System Overheads F102D 5,862 2,144 423 417 4 2,274 15 584 3
932 Energy F30 - - - - - - - - -
933 System Generation F105D - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 - - - - - - - - -
936 Total Tools,Shop&Garage Equipment 376,828 137,840 27,168 26,777 245 146,180 933 37,520 164
937
938 395 Laboratory Equipment
939 Sims F107D 232,063 84,887 16,731 16,490 151 90,023 575 23,106 101
940 System Generation F105D - - - - - - - - -
941 System Generation F105D - - - - - - - - -
942 System Overheads F102D 15,744 5,759 1,135 1,119 10 6,107 39 1,568 7
943 Energy F30 - - - - - - - - -
944 System Generation F105D - - - - - - - - -
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 - - - - - - - - -
947 Total Laboratory Equipment 247,807 90,646 17,866 17,609 161 96,130 614 24,673 108
948
949 396 Power Operated Equipment
950 Sims F107D 2,366,687 865,714 170,632 168,176 1,540 918,094 5,859 235,644 1,027
951 System Generation F105D - - - - - - - - -
952 System Generation F105D - - - - - - - - -
953 System Overheads F102D 16,853 6,165 1,215 1,198 11 6,538 42 1,678 7
954 System Generation F105D - - - - - - - - -
955 Energy F30 - - - - - - - - -
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment 2,383,540 871,879 171,847 169,374 1,551 924,631 5,901 237,322 1,035
959
960 397 Communication Equipment
961 Sims F107D 2,013,621 736,566 145,177 143,087 1,310 781,131 4,985 200,491 874
962 System Generation F105D - - - - - - - - -
963 System Generation F105D - - - - - - - - -
964 System Overheads F102D 381,755 139,643 27,524 27,127 248 148,092 945 38,010 166
965 Customer-System F42 - - - - - - - - -
966 System Generation F105D - - - - - - - - -
967 Energy F30 - - - - - - - - -
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 - - - - - - - - -
970 Total Communication Equipment 2,395,376 876,208 172,701 170,215 1,558 929,223 5,930 238,501 1,040
971

Rocky Mountain Power
Exhibit No.55 Page 398 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 DIS-XFMR-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107D 13,302 4,866 959 945 9 5,160 33 1,324 6
977 System Generation F105D - - - - - - - - -
978 System Generation F105D - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102D 5,315 1,944 383 378 3 2,062 13 529 2
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105D - - - - - - - - -
983 Total Misc.Equipment 18,616 6,810 1,342 1,323 12 7,222 46 1,854 8
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Situs F107D - - - - - - - - -
991 System Generation F105D - - - - - - - - -
992 System Overheads F102D - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Aect 300 F102D 398,416 145,737 28,725 28,311 259 154,555 986 39,669 173
### GVO Unclassified Gen Veh-Acct 300 F102D
### TOTAL GENERAL PLANT 10,364,444 3,791,227 747,251 736,495 6,742 4,020,612 25,660 1,031,958 4,499
### INTANGIBLE PLANT
### 301 Organization
### Situs F107D - - - - - - - - -
### System Overheads F102D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107D 77,217 28,245 5,567 5,487 50 29,954 191 7,688 34
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Franchise&Consent 77,217 28,245 5,567 5,487 50 29,954 191 7,688 34
### 303 Miscellaneous Intangible Plant
### Situs F107D 259,187 94,808 18,687 18,418 169 100,545 642 25,807 113
### System Generation F105D - - - - - - - - -
### System Overheads F102D 1,737,843 635,688 125,294 123,491 1,130 674,150 4,302 173,032 754
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Miscellaneous Intangible Plant 1,997,030 730,497 143,981 141,908 1,299 774,695 4,944 198,839 867
### 100 Unclass Intangible Plant-Acct 300 F102D - - - - - - - - -
### TOTAL INTANGIBLE PLANT 2,074,247 758,742 149,548 147,395 1,349 804,649 5,135 206,527 900
### TOTAL ELECTRIC PLANT IN SERVICE 109,348,368 48,487,058 10,160,556 6,791,457 8,092 28,015,596 101,269 15,778,940 5,400

Rocky Mountain Power
Exhibit No.55 Page 399 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### DIS-XFMR-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 3,151 801 195 305 143 614 3 294 796
### Total Plant Held For Future Use 3,151 801 195 305 143 614 3 294 796
### 114 Electric Plant Acquisition Adjust F10 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F10 - - - - - - - - -
### 128 Pensions F102D - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102D 1,302,960 476,612 93,940 92,588 848 505,449 3,226 129,732 566
### 163 Stores Expense Undistributed F102D - - - - - - - - -
### 25318 Provo Working Capital Deposit F102D - - - - - - - - -
### 165 Prepayments F102D - - - - - - - - -
### General Plant F42 82,411 53,730 8,854 1,365 144 6,890 514 10,906 8
### System Generation F102D - - - - - - - - -
### System Energy F102D - - - - - - - - -
### System Overheads F102D 332,558 121,647 23,977 23,631 216 129,007 823 33,112 144
### Total Prepayments 414,969 175,377 32,830 24,997 360 135,897 1,337 44,018 153
### 182 Misc Regulatory Assets F102D (89,348) (32,683) (6,442) (6,349) (58) (34,660) (221) (8,896) (39)
### System Generation F102D - - - - - - - - -
### Simple Cycle Combustion Turbine F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Overheads F102D 503,282 184,096 36,285 35,763 327 195,235 1,246 50,110 218
### Total Misc Regulatory Assets 413,934 151,414 29,844 29,414 269 160,575 1,025 41,214 180
### 186 Mise Deferred Debits F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Overheads F102D 187 68 13 13 0 72 0 19 0
### System Energy F102D - - - - - - - - -
### System Net Steam Plant F102D - - - - - - - - -
### Excise Tax F102D - - - - - - - - -
### Total Mist Deferred Debits 187 68 13 13 0 72 0 19 0

Rocky Mountain Power
Exhibit No.55 Page 400 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137D (57,697) (17,814) (3,574) (4,457) (16) (26,668) (343) (4,815) (11)
### OWC Other Working Capital F137D 362,677 111,975 22,463 28,017 104 167,632 2,154 30,264 69
### Total Other Working Capital 362,677 111,975 22,463 28,017 104 167,632 2,154 30,264 69
### 18222 Nuclear Plant F10 - - - - - - - - -
### 1869 Misc Deferred Debits-Trojan F10 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 2,440,181 898,433 175,713 170,877 1,707 943,571 7,403 240,726 1,752
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102D (54,556) (19,956) (3,933) (3,877) (35) (21,163) (135) (5,432) (24)
### 2282 Accum Prov for Injuries&Damages F102D - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102D (2,780) (1,017) (200) (198) (2) (1,078) (7) (277) (1)
### 25335 Accum Prov for Pensions Obligation F102D - - - - - - - - -
### 22844 Accum Hydro Relicensing Obligation 1710 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 (134,813) (24,633) (6,841) (13,024) (8,369) (21,924) (114) (10,327) (49,581)
### 254 Situs F102D - - - - - - - - -
### 254 SG F102D - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Const F50 (345,392) (113,737) (27,517) - - (10,309) - (193,829) -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits 1`10 (47,411) (10,314) (2,778) (4,988) (2,847) (6,245) (18) (4,336) (15,884)
### 190 Accum Deferred Income Taxes F104D - - - - - - - - -
### Customer System F104D - - - - - - - - -
### System Overhead F138D 7,471 2,226 448 586 2 3,557 49 601 1
### System Generation F104D - - - - - - - - -
### IBT F104D - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Energy F104D - - - - - - - - -
### System Net Plant F104D - - - - - - - - -
### Division Net Plant Distribution F104D 16,227 5,999 1,182 1,144 14 6,229 29 1,620 9
### Total Accum Deferred Income Taxes 23,697 8,226 1,630 1,730 16 9,786 78 2,221 10
### 281 Accum Deferred Income Taxes F104D - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 401 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104D (1,918,463) (709,278) (139,725) (135,280) (1,654) (736,431) (3,416) (191,575) (1,104)
### DITBAL F104D (1,043) (386) (76) (74) (1) (400) (2) (104) (1)
### System Net Plant F104D - - - - - - - - -
### Labor F138D (18,283) (5,449) (1,098) (1,434) (4) (8,706) (121) (1,470) (3)
### GPS F104D - - - - - - - - -
### CIAC F104D (86,373) (31,933) (6,291) (6,091) (74) (33,156) (154) (8,625) (50)
### SNPD F104D - - - - - - - - -
### SCHMDEXP F104D - - - - - - - - -
### TAXDEPR F104D - - - - - - - - -
### DGP F104D - - - - - - - - -
### IBT F104D - - - - - - - - -
### SSGCT F104D - - - - - - - - -
### SSGCH F104D - - - - - - - - -
### SE F104D - - - - - - - - -
### SG F104D - - - - - - - - -
### Total Accum Deferred Income Taxes (2,024,163) (747,045) (147,189) (142,878) (1,734) (778,694) (3,693) (201,775) (1,157)
### 283 Accum Deferred Income Taxes F104D (59,770) (22,097) (4,353) (4,215) (52) (22,943) (106) (5,969) (34)
### System Generation F104D - - - - - - - - -
### Energy F104D - - - - - - - - -
### Labor F138D (4,316) (1,286) (259) (338) (1) (2,055) (28) (347) (1)
### General Plant F104D (33,670) (12,448) (2,452) (2,374) (29) (12,925) (60) (3,362) (19)
### System Net Plant F104D (1,601) (592) (117) (113) (1) (615) (3) (160) (1)
### TROJP F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Simple Cycle Combustion Turbine F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Total Accum Deferred Income Taxes (99,357) (36,424) (7,181) (7,040) (83) (38,538) (198) (9,838) (55)
### 255 Accum Investment Tax Credit F104D (1,555) (575) (113) (110) (1) (597) (3) (155) (1)
### TOTAL RATE BASE DEDUCTIONS (2,686,330) (945,476) (194,123) (170,384) (13,056) (868,762) (4,089) (423,748) (66,692)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F10 - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F10 - - - - - - - - -
### 108OP Other Production-Accum Depr F10 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Wind Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr F10 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 402 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-XFMR-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 (36,360,074.52) (16,484,998.08) (3,475,719.76) (2,216,492.56) - (8,700,909.23) (26,441.55) (5,455,513.34) -
### 108369 Services F126 - - - - - - - - -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Aect 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acet300 F102D 29,179.86 10,673.75 2,103.80 2,073.51 18.98 11,319.55 72.24 2,905.36 12.67
### TOTAL DISTRIBUTION PLANT DEPR (36,330,894.66) (16,474,324.34) (3,473,615.97) (2,214,419.04) 18.98 (8,689,589.68) (26,369.31) (5,452,607.98) 12.67
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107D (3,627,108) (1,326,766) (261,506) (257,741) (2,359) (1,407,040) (8,980) (361,141) (1,575)
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Overheads F102D (384,192) (140,534) (27,699) (27,301) (250) (149,037) (951) (38,253) (167)
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Cholla F10 - - - - - - - - -
### Total General Plant Accumulated Depr (4,011,300) (1,467,300) (289,205) (285,042) (2,609) (1,556,078) (9,931) (399,394) (1,741)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (4,011,300) (1,467,300) (289,205) (285,042) (2,609) (1,556,078) (9,931) (399,394) (1,741)
### TOTAL ACCUMDEPR-PLANT IN SERVICE (40,342,195) (17,941,624) (3,762,821) (2,499,461) (2,590) (10,245,667) (36,300) (5,852,002) (1,729)

Rocky Mountain Power
Exhibit No.55 Page 403 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-XFMR-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Situs F108D (52,755) (19,297) (3,804) (3,749) (34) (20,465) (131) (5,253) (23)
### Customer-System F108D - - - - - - - - -
### System Generation F108D - - - - - - - - -
### System Overheads F108D (5,145) (1,882) (371) (366) (3) (1,996) (13) (512) (2)
### Energy F108D - - - - - - - - -
### Total Accum Prov for Amort-General (57,900) (21,179) (4,174) (4,114) (38) (22,461) (143) (5,765) (25)
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 11111, Accum Prov for Amort-Intangible
### Silas F107D (77,217) (28,245) (5,567) (5,487) (50) (29,954) (191) (7,688) (34)
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Overheads F102D (1,242,517) (454,502) (89,582) (88,293) (808) (482,002) (3,076) (123,714) (539)
### Total Accum Prov for Amort-Intangible (1,319,735) (482,748) (95,150) (93,780) (859) (511,956) (3,267) (131,402) (573)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (1,377,635) (503,927) (99,324) (97,894) (896) (534,417) (3,411) (137,167) (598)

Rocky Mountain Power
Exhibit No.55 Page 404 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DISSERVICE - DIS-SERVICE-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 4,817,147 2,801,548 448,556 230,240 1,151 798,720 7,646 530,005 (719)
13
14 Operating Expenses
15 Operation&Maintenance Expenses 594,553 200,622 39,863 44,078 279 252,597 2,496 54,433 186
16 Depreciation Expense 1,370,648 914,495 152,423 61,688 95 56,767 362 184,755 64
17 Amortization Expense 61,471 22,486 4,432 4,368 40 23,846 152 6,121 27
18 Taxes Other Than Income 326,596 121,139 23,817 23,094 231 125,929 587 31,916 (117)
19 Income Taxes-Federal 1,017,492 377,402 74,202 71,947 719 392,324 1,828 99,434 (363)
20 Income Taxes-State 33,993 12,608 2,479 2,404 24 13,107 61 3,322 (12)
21 Income Taxes Deferred (281,891) (104,557) (20,557) (19,933) (199) (108,691) (507) (27,548) 101
22 Investment Tax Credit Adj (2,810) (1,042) (205) (199) (2) (1,083) (5) (275) 1
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 3,120,053 1,543,152 276,453 187,447 1,187 754,794 4,975 352,158 (114)
26
27 Operating Revenue For Return 1,697,094 1,258,395 172,103 42,793 (35) 43,926 2,671 177,847 (605)
28
29
30 Rate Base:
31 Electric Plant In Service 62,661,981 41,660,205 6,949,137 2,832,965 4,637 2,765,111 17,647 8,429,184 3,094
32 Plant Held For Future Use 1,806 459 112 175 82 352 2 169 456
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 237,798 100,500 18,813 14,324 206 77,876 766 25,224 88
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 746,660 273,122 53,832 53,057 486 289,647 1,849 74,343 324
38 Mise Deferred Debits 237,311 86,807 17,110 16,863 154 92,059 588 23,628 103
39 Cash Working Capital 174,769 53,959 10,825 13,501 50 80,779 1,038 14,584 33
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 64,060,324 42,175,051 7,049,829 2,930,886 5,615 3,305,824 21,889 8,567,131 4,098
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (23,276,637) (15,598,688) (2,597,367) (1,041,673) (1,484) (885,222) (5,650) (3,145,561) (991)
47 Accum Provision For Amortization (789,452) (288,775) (56,918) (56,098) (514) (306,247) (1,954) (78,604) (343)
48 Accum Deferred Income Taxes (1,194,632) (441,669) (87,007) (84,239) (1,030) (458,578) (2,127) (119,294) (687)
49 Unamortized ITC (891) (329) (65) (63) (1) (342) (2) (89) (1)
50 Customer Advance For Construction (197,927) (65,177) (15,769) - - (5,908) - (111,074) -
51 Customer Service Deposits - - - - - - - - -
52 Mise Rate Base Deductions (137,279) (32,045) (7,881) (12,657) (6,449) (28,888) (157) (11,674) (37,529)
53
54 Total Rate Base Deductions (25,596,818) (16,426,684) (2,765,007) (1,194,729) (9,478) (1,685,185) (9,890) (3,466,296) (39,550)
55
56 Total Rate Base 38,463,506 25,748,367 4,284,823 1,736,156 (3,862) 1,620,639 11,999 5,100,835 (35,452)
57
58
59 Return On Rate Base 4.41% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 3.74% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 405 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 38,463,506 25,748,367 4,284,823 1,736,156 (3,862) 1,620,639 11,999 5,100,835 (35,452)
74
75
76 Return On Ratebase($$) 3.09% 1,189,069 795,991 132,462 53,672 (119) 50,101 371 157,688 (1,096)
77 Operating&Maintenance Expense 594,553 200,622 39,863 44,078 279 252,597 2,496 54,433 186
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 1,370,648 914,495 152,423 61,688 95 56,767 362 184,755 64
80 Amortization Expense 61,471 22,486 4,432 4,368 40 23,846 152 6,121 27
81 Taxes Other Than Income 326,596 121,139 23,817 23,094 231 125,929 587 31,916 (117)
82 Federal Income Taxes 1,017,492 377,402 74,202 71,947 719 392,324 1,828 99,434 (363)
83 FIT Adj to Produce Target ROB F101 - - - - - - - - -
84 State Income Taxes 33,993 12,608 2,479 2,404 24 13,107 61 3,322 (12)
85 SIT Adj to Produce Target ROB F101 - - - - - - - - -
86 Deferred Income Taxes (281,891) (104,557) (20,557) (19,933) (199) (108,691) (507) (27,548) 101
87 Investment Tax Credit (2,810) (1,042) (205) (199) (2) (1,083) (5) (275) 1
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (92,341) (9,716) (1,768) (19,724) (3,091) (36,885) (51) (21,107) (0)
90
91 Total Revenue Requirements 4,216,781 2,329,427 407,147 221,395 (2,023) 768,010 5,296 488,740 (1,210)
92 Operating Revenues 4,724,806 2,791,831 446,788 210,516 (1,939) 761,835 7,595 508,898 (719)
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return (508,025) (462,405) (39,641) 10,879 (84) 6,175 (2,300) (20,158) (491)
96
97 Existing Revenues 4,724,806 2,791,831 446,788 210,516 (1,939) 761,835 7,595 508,898 (719)
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR -10.75% -16.56% -8.87% 5.17% 4.34% 0.81% -30.28% -3.96% 68.38%

Rocky Mountain Power
Exhibit No.55 Page 406 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
DIS-SERVICE-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 2,791,831 2,791,831 - - - - - - -
108
109 442 Commercial&Industrial Sales A 1,426,016 - 446,788 210,516 - 761,835 7,595 - (719)
110 Interruptible Demand 1710 - - - - - - - - -
ill Interruptible Energy F30
112 1,426,016 - 446,788 210,516 - 761,835 7,595 - (719)
113
114 444 Public Street&Highway Lighting A 506,959 - - - (1,939) - - 508,898 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 4,724,806 2,791,831 446,788 210,516 (1,939) 761,835 7,595 508,898 (719)
123
124 447 Sales for Resale I'll - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand 1710 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fit - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140D - - - - - - - - -
134
135 AGA Revenue A 0 64,283 91 22 17,790 3,089 24,517 - 18,774 -
136
137 Total Sales from Electricity 4,789,089 2,791,923 446,810 228,306 1,150 786,352 7,595 527,672 (719)
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A 0 21,146 4,922 971 1,834 - 11,936 3 1,480 -
152 Demand F10 - - - - - - - - -
153 Customer F40 6,912 4,703 775 100 1 433 47 853 0
154 28,058 9,625 1,746 1,934 1 12,368 51 2,333 0
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F10 - - - - - - - - -
160 Demand 1710 - - - - - - - - -
161 - - - - - - - - -
162
163 Total Other Electric Operating Revenues 28,058 9,625 1,746 1,934 1 12,368 51 2,333 0
164
165 Total Electric Operating Revenues 4,817,147 2,801,548 448,556 230,240 1,151 798,720 7,646 530,005 (719)

Rocky Mountain Power
Exhibit No.55 Page 407 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation Flo - - - - - - - - -
178 421 System Generation Flo - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Sytem Overhead Flo - - - - - - - - -
181 421 System Generation Flo - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvo&Engineering Flo - - - - - - - - -
198 Cholla Flo - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses Flo - - - - - - - - -
209 Cholla Flo - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses Flo - - - - - - - - -
217 Cholla Flo - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents Flo - - - - - - - - -
227 Cholla Flo - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 408 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 - - - - - - - - -
234 Cholla F10 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures Flo - - - - - - - - -
238 Cholla Flo - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant Flo - - - - - - - - -
242 Cholla Flo - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant Flo - - - - - - - - -
246 Cholla Flo - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant Flo - - - - - - - - -
250 Cholla Flo - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering Flo - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses Flo - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses Flo - - - - - - - - -
267
268 528 Maint Supervision&Eng F10 - - - - - - - - -
269
270 529 Maintenance of Structures Flo - - - - - - - - -
271
272 530 Maintenance of Reactor Plant Flo - - - - - - - - -
273
274 531 Maintenance of Electric Plant Flo - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear Flo - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering Flo - - - - - - - - -
282
283 536 Water For Power Flo - - - - - - - - -
284
285 537 Hydraulic Expenses Flo - - - - - - - - -
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo - - - - - - - - -
290
291 540 Rents(Hydra Generation) Flo - - - - - - - - -
292
293 541 Maint Supervision&Engineering Flo - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 409 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F10 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F10 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant Flo - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F10 - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Tota1547 - - - - - - - - -
314
315 548 Generation Expense Flo - - - - - - - - -
316 Simple Cycle Combustion Turbine F10 - - - - - - - - -
317 Total 548 - - - - - - - - -
318
319 549 Miscellaneous Other Flo - - - - - - - - -
320 Wind Generation F10 - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation F10 - - - - - - - - -
324 Wind Generation F10 - - - - - - - - -
325 Tota1550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - -
328
329 552 Maintenance of Structures F10 - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant Flo - - - - - - - - -
332 Simple Cycle Combustion Turbine F10 - - - - - - - - -
333 Wind Generation F10 - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other F10 - - - - - - - - -
337 Simple Cycle Combustion Turbine F10 - - - - - - - - -
338 Wind Generation F10 - - - - - - - - -
339 Total 554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F10 - - - - - - - - -
345 Demand F10 - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts F10 - - - - - - - - -
348 Demand F10 - - - - - - - - -
349 Total 555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch F10 - - - - - - - - -
353
354 557 Other Expenses F10 - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 410 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - -
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transco of Electricity by Others F10 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 222,794.33 66,397.61 13,373.75 17,469.96 48.32 106,088.07 1,468.50 17,915.87 32.25
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 411 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421
DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 - - - - - - - - -
426
427 586 Meter Expenses F127 - - - - - - - - -
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 25,508.70 7,602.15 1,531.22 2,000.21 5.53 12,146.49 168.14 2,051.27 3.69
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 - - - - - - - - -
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE 248,303.04 73,999.76 14,904.97 19,470.17 53.86 118,234.56 1,636.64 19,967.14 35.94
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uneo0ectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 412 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 DIS-SERVICE-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102D - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102D 159,666 58,404 11,512 11,346 104 61,938 395 15,897 69
496 Administrative&General Salaries 159,666 58,404 11,512 11,346 104 61,938 395 15,897 69
497
498 921 Office Supplies&expenses F102D 64 23 5 5 0 25 0 6 0
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102D 32,046 11,722 2,310 2,277 21 12,431 79 3,191 14
501 Office Supplies&expenses 32,110 11,746 2,315 2,282 21 12,456 79 3,197 14
502
503 922 A&G Expenses Transferred F102D (96,212) (35,194) (6,937) (6,837) (63) (37,323) (238) (9,580) (42)
504
505 923 Outside Services F102D 32 12 2 2 0 12 0 3 0
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102D 69,387 25,381 5,003 4,931 45 26,917 172 6,909 30
508 Outside Services 69,419 25,393 5,005 4,933 45 26,929 172 6,912 30
509
510 924 Property Insurance F102D (5,288) (1,934) (381) (376) (3) (2,051) (13) (527) (2)
511 System Generation F105D - - - - - - - - -
512 System Overheads F102D 8,704 3,184 628 619 6 3,377 22 867 4
513
514 925 Injuries&Damages F102D 82,389 30,137 5,940 5,855 54 31,961 204 8,203 36
515
516 926 Employee Pensions&Benefits F138D - - - - - - - - -
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 - - - - - - - - -
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138D - - - - - - - - -
524
525 930 Misc General Expenses
526 Sims F138D 492 147 30 39 0 234 3 40 0
527 Customer F138D - - - - - - - - -
528 Labor F138D - - - - - - - - -
529
530 931 Rents F102D (13,963) (5,108) (1,007) (992) (9) (5,417) (35) (1,390) (6)
531
532 935 Maintenance of General Plant F108D 108,935 39,847 7,854 7,741 71 42,258 270 10,846 47
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 346,250 126,622 24,958 24,608 225 134,362 859 34,466 150
535
536
537 TOTAL O&M EXPENSE 594,553 200,622 39,863 44,078 279 252,597 2,496 54,433 186
538

Rocky Mountain Power
Exhibit No.55 Page 413 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 DIS-SERVICE-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation Flo - - - - - - - - -
543
544 403NP Nuclear Depreciation Flo - - - - - - - - -
545
546 403HP Hydro Depreciation Flo - - - - - - - - -
547
548 403OP Other Production Depreciation F10 - - - - - - - - -
549 Simple Cycle Combustion Turbine F10 - - - - - - - - -
550 System Generation F10 - - - - - - - - -
551 Wind Generation F10 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 1,224,314 860,967 141,872 51,289 - - - 170,185 -
566 Meters F127 - - - - - - - - -
567 Inst Cust Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense 1,224,314 860,967 141,872 51,289 - - - 170,185 -
571
572 403GP General Depreciation
573 Situs F107D 106,012 38,778 7,643 7,533 69 41,124 262 10,555 46
574 System Generation F105D - - - - - - - - -
575 System Generation F105D - - - - - - - - -
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105D - - - - - - - - -
579 System Overheads F102D 40,323 14,750 2,907 2,865 26 15,642 100 4,015 18
580 Simple Cycle Combustion Turbine F10 - - - - - - - - -
581 Cholla Flo - - - - - - - - -
582 Total General Expense 146,335 53,528 10,550 10,398 95 56,767 362 14,570 64
583
584 403GVO General Vehicles F105D - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation Flo
589
590
591 TOTAL DEPRECIATION EXPENSE 1,370,648 914,495 152,423 61,688 95 56,767 362 184,755 64
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Situs F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102D 456 167 33 32 0 177 1 45 0
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General 456 167 33 32 0 177 1 45 0
602

Rocky Mountain Power
Exhibit No.55 Page 414 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 4041 P Amort of LT Plant-Intangible Plant
609 Sims F107D 148 54 11 11 0 58 0 15 0
610 Energy F30 - - - - - - - - -
611 System Overheads F102D 60,867 22,265 4,388 4,325 40 23,612 151 6,060 26
612 Customer-System F42 - - - - - - - - -
613 System Generation F105D - - - - - - - - -
614 System Generation F105D - - - - - - - - -
615 System Generation F105D - - - - - - - - -
System Generation F105D - - - - - - - - -
617 System Generation F105D - - - - - - - - -
618 System Generation F10 - - - - - - - - -
619 Total Amort.Intangible Plant 61,015 22,319 4,399 4,336 40 23,669 151 6,075 26
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj F10 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, F110
630
631
632 TOTAL AMORTIZATION EXPENSE 61,471 22,486 4,432 4,368 40 23,846 152 6,121 27
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income F101D 326,596 121,139 23,817 23,094 231 125,929 587 31,916 (117)
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101D (2,810) (1,042) (205) (199) (2) (1,083) (5) (275) 1
639
640 41141 Deferred I T C-Idaho F101D
641
642 TOTAL DEFERRED ITC (2,810) (1,042) (205) (199) (2) (1,083) (5) (275) 1
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101D 643,670 238,746 46,940 45,514 455 248,186 1,157 62,902 (230)
646
647 41020 Deterred Income Tax-State-DR F101D - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101D (925,562) (343,304) (67,498) (65,446) (654) (356,877) (1,663) (90,450) 330
650
651 41111 Deferred Income Tax-State-CR F101D
652
653 TOTAL DEFERRED INCOME TAXES (281,891) (104,557) (20,557) (19,933) (199) (108,691) (507) (27,548) 101
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101D 33,993 12,608 2,479 2,404 24 13,107 61 3,322 (12)
658
659 40910 Federal Income Tax F101D 1,017,492 377,402 74,202 71,947 719 392,324 1,828 99,434 (363)
660
661
662 TOTAL OPERATING EXPENSES 3,086,060 1,530,544 273,974 185,044 1,163 741,687 4,914 348,836 (102)
663

Rocky Mountain Power
Exhibit No.55 Page 415 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 DIS-SERVICE-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F10 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F10 - - - - - - - - -
674 Total312 - - - - - - - - -
675
676 314 Turbogenerator Units F10 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F10 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F10 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F10 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units F10 - - - - - - - - -
699
700 324 Land and Land Rights F10 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - -
703
704 N00 Unclassified Nuclear Ph-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 - - - - - - - - -
710
711 331 Structures and Improvements F10 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F10 - - - - - - - - -
716
717 334 Accessory Electric Equipment F10 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F10 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F10 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F10
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 416 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 DIS-SERVICE-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 - - - - - - - - -
731 Total340 - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - -
740 Total343 - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F10 - - - - - - - - -
749
750 000 Unclassified Other Prod-Aect 300 F10
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F10 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F10 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F10 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 417 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - - -
792 DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F10 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Aect 300 F10 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acct 300 F10
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 55,533,999.98 39,052,849.30 6,435,227.31 2,326,452.61 - - - 7,719,470.76 -
844 Assigned A 1
845 55,533,999.98 39,052,849.30 6,435,227.31 2,326,452.61 - - - 7,719,470.76 -
846 370 Meters
847 Customer F60 - - - - - - - - -
848 Assigned A -
849 - - - - - - - - -
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854

Rocky Mountain Power
Exhibit No.55 Page 418 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT 55,533,999.98 39,052,849.30 6,435,227.31 2,326,452.61 - - - 7,719,470.76 -
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Situs F107D 17,563 6,424 1,266 1,248 11 6,813 43 1,749 8
874 Customer-System F42 - - - - - - - - -
875 System Generation F105D - - - - - - - - -
876 System Generation F105D - - - - - - - - -
877 System Overheads F102D 14,187 5,189 1,023 1,008 9 5,503 35 1,413 6
878 Total Land&Land Rights 31,749 11,614 2,289 2,256 21 12,316 79 3,161 14
879
880 390 Structures and Improvements
881 Situs F107D 1,248,128 456,555 89,987 88,692 812 484,178 3,090 124,273 542
882 System Generation F105D - - - - - - - - -
883 System Generation F105D - - - - - - - - -
884 Customer-System F42 - - - - - - - - -
885 System Generation F102D - - - - - - - - -
886 Energy F102D - - - - - - - - -
887 System Overheads F102D 218,194 79,814 15,731 15,505 142 84,643 540 21,725 95
888
889 Total Structures and Improvements 1,466,322 536,368 105,718 104,196 954 568,821 3,630 145,998 637
890
891 391 Office Furniture&Equipment
892 Situs F107D 44,197 16,167 3,186 3,141 29 17,145 109 4,401 19
893 System Generation F105D - - - - - - - - -
894 System Generation F105D - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105D - - - - - - - - -
897 Energy F30 - - - - - - - - -
898 System Overheads F102D 136,770 50,029 9,861 9,719 89 53,056 339 13,618 59
899 Cholla F10 - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 - - - - - - - - -
901 Total Office Furniture&Equipment 180,967 66,196 13,047 12,859 118 70,201 448 18,018 79
902
903 392 Transportation Equipment
904 Situs F107D 831,488 304,151 59,948 59,085 541 322,554 2,059 82,789 361
905 System Overheads F102D 12,171 4,452 877 865 8 4,721 30 1,212 5
906 System Generation F105D - - - - - - - - -
907 Customer-System F42 - - - - - - - - -
908 System Generation F105D - - - - - - - - -
909 Energy F30 - - - - - - - - -
910 System Generation F105D - - - - - - - - -
911 Cholla F10 - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 - - - - - - - - -
913 Total Transportation Equipment 843,659 308,603 60,826 59,950 549 327,275 2,089 84,001 366
914

Rocky Mountain Power
Exhibit No.55 Page 419 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107D 80,705 29,521 5,819 5,735 52 31,307 200 8,036 35
920 System Generation F105D - - - - - - - - -
921 System Generation F105D - - - - - - - - -
922 System Overheads F102D 453 166 33 32 0 176 1 45 0
923 System Generation F105D - - - - - - - - -
924 Simple Cycle Combustion Turbine F10 - - - - - - - - -
925 Total Stores Equipment 81,158 29,687 5,851 5,767 53 31,483 201 8,081 35
926
927 394 Tools,Shop&Garage Equipment
928 Sims F107D 212,581 77,761 15,327 15,106 138 82,465 526 21,166 92
929 System Generation F105D - - - - - - - - -
930 System Generation F105D - - - - - - - - -
931 System Overheads F102D 3,359 1,229 242 239 2 1,303 8 334 1
932 Energy F30 - - - - - - - - -
933 System Generation F105D - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 - - - - - - - - -
936 Total Tools,Shop&Garage Equipment 215,941 78,989 15,569 15,345 140 83,768 535 21,501 94
937
938 395 Laboratory Equipment
939 Sims F107D 132,984 48,644 9,588 9,450 87 51,587 329 13,241 58
940 System Generation F105D - - - - - - - - -
941 System Generation F105D - - - - - - - - -
942 System Overheads F102D 9,022 3,300 650 641 6 3,500 22 898 4
943 Energy F30 - - - - - - - - -
944 System Generation F105D - - - - - - - - -
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 - - - - - - - - -
947 Total Laboratory Equipment 142,006 51,944 10,238 10,091 92 55,087 352 14,139 62
948
949 396 Power Operated Equipment
950 Sims F107D 1,356,228 496,097 97,781 96,373 882 526,113 3,358 135,036 589
951 System Generation F105D - - - - - - - - -
952 System Generation F105D - - - - - - - - -
953 System Overheads F102D 9,657 3,533 696 686 6 3,746 24 962 4
954 System Generation F105D - - - - - - - - -
955 Energy F30 - - - - - - - - -
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment 1,365,885 499,629 98,477 97,059 889 529,859 3,382 135,997 593
959
960 397 Communication Equipment
961 Sims F107D 1,153,903 422,088 83,194 81,996 751 447,626 2,857 114,891 501
962 System Generation F105D - - - - - - - - -
963 System Generation F105D - - - - - - - - -
964 System Overheads F102D 218,764 80,022 15,772 15,545 142 84,864 542 21,782 95
965 Customer-System F42 - - - - - - - - -
966 System Generation F105D - - - - - - - - -
967 Energy F30 - - - - - - - - -
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 - - - - - - - - -
970 Total Communication Equipment 1,372,668 502,110 98,966 97,541 893 532,490 3,398 136,673 596
971

Rocky Mountain Power
Exhibit No.55 Page 420 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 DIS-SERVICE-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107D 7,623 2,788 550 542 5 2,957 19 759 3
977 System Generation F105D - - - - - - - - -
978 System Generation F105D - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102D 3,046 1,114 220 216 2 1,181 8 303 1
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105D - - - - - - - - -
983 Total Misc.Equipment 10,668 3,902 769 758 7 4,138 26 1,062 5
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 3901, General Capital Lease
990 Situs F107D - - - - - - - - -
991 System Generation F105D - - - - - - - - -
992 System Overheads F102D - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Aect 300 F102D 228,312 83,515 16,461 16,224 149 88,568 565 22,732 99
### GVO Unclassified Gen Veh-Acct 300 F102D
### TOTAL GENERAL PLANT 5,939,335 2,172,559 428,212 422,048 3,864 2,304,008 14,704 591,363 2,578
### INTANGIBLE PLANT
### 301 Organization
### Situs F107D - - - - - - - - -
### System Overheads F102D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Organization - - - - - - - - -
### 302 Franchise&Consent
### Situs F107D 44,249 16,186 3,190 3,144 29 17,165 110 4,406 19
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Franchise&Consent 44,249 16,186 3,190 3,144 29 17,165 110 4,406 19
### 303 Miscellaneous Intangible Plant
### Situs F107D 148,527 54,330 10,708 10,554 97 57,617 368 14,788 64
### System Generation F105D - - - - - - - - -
### System Overheads F102D 995,869 364,281 71,800 70,766 648 386,321 2,466 99,156 432
### Energy F30 - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Total Miscellaneous Intangible Plant 1,144,396 418,611 82,508 81,320 744 443,938 2,833 113,944 497
### 100 Unclass Intangible Plant-Acct 300 F102D - - - - - - - - -
### TOTAL INTANGIBLE PLANT 1,188,646 434,797 85,698 84,465 773 461,104 2,943 118,350 516
### TOTAL ELECTRIC PLANT IN SERVICE 62,661,981 41,660,205 6,949,137 2,832,965 4,637 2,765,111 17,647 8,429,184 3,094

Rocky Mountain Power
Exhibit No.55 Page 421 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
###
### DIS-SERVICE-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 105 Plant Held For Future Use
### Situs F20 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Energy F30 - - - - - - - - -
### General F102 1,806 459 112 175 82 352 2 169 456
### Total Plant Held For Future Use 1,806 459 112 175 82 352 2 169 456
### 114 Electric Plant Acquisition Adjust F10 - - - - - - - - -
### 115 Accum Provision for Asset Acq Adj F10 - - - - - - - - -
### 128 Pensions F102D - - - - - - - - -
### 124 Weatherization F40 - - - - - - - - -
### 151 Fuel Stock F30 - - - - - - - - -
### Cholla F30 - - - - - - - - -
### Total Fuel Stock - - - - - - - - -
### 152 Fuel Stock-Undistributed F30 - - - - - - - - -
### 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
### 25319 Provo Working Capital Deposit F30 - - - - - - - - -
### 154 Materials and Supplies F102D 746,660 273,122 53,832 53,057 486 289,647 1,849 74,343 324
### 163 Stores Expense Undistributed F102D - - - - - - - - -
### 25318 Provo Working Capital Deposit F102D - - - - - - - - -
### 165 Prepayments F102D - - - - - - - - -
### General Plant F42 47,226 30,790 5,074 782 82 3,948 294 6,249 5
### System Generation F102D - - - - - - - - -
### System Energy F102D - - - - - - - - -
### System Overheads F102D 190,572 69,710 13,740 13,542 124 73,927 472 18,975 83
### Total Prepayments 237,798 100,500 18,813 14,324 206 77,876 766 25,224 88
### 182 Misc Regulatory Assets F102D (51,201) (18,729) (3,691) (3,638) (33) (19,862) (127) (5,098) (22)
### System Generation F102D - - - - - - - - -
### Simple Cycle Combustion Turbine F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Overheads F102D 288,405 105,496 20,793 20,494 188 111,879 714 28,716 125
### Total Misc Regulatory Assets 237,205 86,767 17,102 16,856 154 92,017 587 23,618 103
### 186 Mise Deferred Debits F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Generation F102D - - - - - - - - -
### System Overheads F102D 107 39 8 8 0 41 0 11 0
### System Energy F102D - - - - - - - - -
### System Net Steam Plant F102D - - - - - - - - -
### Excise Tax F102D - - - - - - - - -
### Total Mist Deferred Debits 107 39 8 8 0 41 0 11 0

Rocky Mountain Power
Exhibit No.55 Page 422 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### CWC Cash Working Capital F137D (33,063) (10,208) (2,048) (2,554) (9) (15,282) (196) (2,759) (6)
### OWC Other Working Capital F137D 207,832 64,167 12,873 16,055 59 96,061 1,235 17,343 40
### Total Other Working Capital 207,832 64,167 12,873 16,055 59 96,061 1,235 17,343 40
### 18222 Nuclear Plant F10 - - - - - - - - -
### 1869 Mise Deferred Debits-Trojan F10 - - - - - - - - -
### 141 Impact Housing-Notes Receivable F30
### TOTAL RATE BASE ADDITIONS 1,398,344 514,846 100,692 97,921 978 540,712 4,242 137,948 1,004
### 235 Customer Service Deposits F51 - - - - - - - - -
### 2281 Accum Prov for Property Insurance F102D (31,263) (11,436) (2,254) (2,222) (20) (12,128) (77) (3,113) (14)
### 2282 Accum Prov for Injuries&Damages F102D - - - - - - - - -
### 2283 Accum Prov for Pension&Benefits F102D (1,593) (583) (115) (113) (1) (618) (4) (159) (1)
### 25335 Accum Prov for Pensions Obligation F102D - - - - - - - - -
### 22844 Accum Hydro Re0censing Obligation F10 - - - - - - - - -
### 254 Reg Liabilities-Insurance Provision F30 (77,254) (14,116) (3,920) (7,463) (4,796) (12,563) (65) (5,918) (28,412)
### 254 Situs F102D - - - - - - - - -
### 254 SG F102D - - - - - - - - -
### 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
### 252 Customer Advances for Const F50 (197,927) (65,177) (15,769) - - (5,908) - (111,074) -
### 25398 SO2 Emissions F30 - - - - - - - - -
### 25399 Other Deferred Credits F10 (27,169) (5,910) (1,592) (2,859) (1,631) (3,579) (10) (2,485) (9,102)
### 190 Accum Deferred Income Taxes F104D - - - - - - - - -
### Customer System F104D - - - - - - - - -
### System Overhead F138D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### HIT F104D - - - - - - - - -
### Bad Debt Expense F42 - - - - - - - - -
### TROJP F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Energy F104D - - - - - - - - -
### System Net Plant F104D - - - - - - - - -
### Division Net Plant Distribution F104D 9,299 3,438 677 656 8 3,569 17 929 5
### Total Accum Deferred Income Taxes 9,299 3,438 677 656 8 3,569 17 929 5
### 281 Accum Deferred Income Taxes F104D - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 423 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 282 Accum Deferred Income Taxes F104D (1,099,374) (406,451) (80,069) (77,522) (948) (422,011) (1,958) (109,782) (633)
### DITBAL F104D (598) (221) (44) (42) (1) (229) (1) (60) (0)
### System Net Plant F104D - - - - - - - - -
### Labor F138D - - - - - - - - -
### GPS F104D - - - - - - - - -
### CIAC F104D (49,496) (18,299) (3,605) (3,490) (43) (19,000) (88) (4,943) (28)
### SNPD F104D - - - - - - - - -
### SCHMDEXP F104D - - - - - - - - -
### TAXDEPR F104D - - - - - - - - -
### DGP F104D - - - - - - - - -
### IBT F104D - - - - - - - - -
### SSGCT F104D - - - - - - - - -
### SSGCH F104D - - - - - - - - -
### SE F104D - - - - - - - - -
### SG F104D - - - - - - - - -
### Total Accum Deferred Income Taxes (1,149,468) (424,971) (83,718) (81,054) (991) (441,241) (2,047) (114,784) (661)
### 283 Accum Deferred Income Taxes F104D (34,251) (12,663) (2,495) (2,415) (30) (13,148) (61) (3,420) (20)
### System Generation F104D - - - - - - - - -
### Energy F104D - - - - - - - - -
### Labor F138D - - - - - - - - -
### General Plant F104D (19,295) (7,133) (1,405) (1,361) (17) (7,407) (34) (1,927) (11)
### System Net Plant F104D (918) (339) (67) (65) (1) (352) (2) (92) (1)
### TROJP F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Simple Cycle Combustion Turbine F104D - - - - - - - - -
### System Generation F104D - - - - - - - - -
### Total Accum Deferred Income Taxes (54,463) (20,136) (3,967) (3,840) (47) (20,906) (97) (5,439) (31)
### 255 Accum Investment Tax Credit F104D (891) (329) (65) (63) (1) (342) (2) (89) (1)
### TOTAL RATE BASE DEDUCTIONS (1,530,729) (539,220) (110,722) (96,959) (7,480) (493,715) (2,286) (242,131) (38,217)
### ACCUMULATED DEPRECIATION
### PRODUCTION PLANT
### 108SP Steam Prod Accumulated Depr F10 - - - - - - - - -
### 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - -
### 108HP Hydraulic Prod Accum Depr F10 - - - - - - - - -
### 108OP Other Production-Accum Depr F10 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Wind Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### Total Other Production-Accum Depr - - - - - - - - -
### 108EP Experimental Plant-Accum Depr F10 - - - - - - - - -
### TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
### TRANSMISSION PLANT
### 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
### DISTRIBUTION PLANT
### 108360 Land and Land Rights F118 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 424 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-SERVICE-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 108361 Structures and Improvements F119 - - - - - - - - -
### 108362 Station Equipment F120 - - - - - - - - -
### 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
### 108365 Overhead Conductors F122 - - - - - - - - -
### 108366 Underground Conduit F123 - - - - - - - - -
### 108367 Underground Conductors F124 - - - - - - - - -
### 108368 Line Transformers F125 - - - - - - - - -
### 108369 Services F126 (20,994,686.29) (14,763,970.18) (2,432,844.36) (879,517.82) - - - (2,918,353.93) -
### 108370 Meters F127 - - - - - - - - -
### 108371 Install on Customers'Premises F128 - - - - - - - - -
### 108372 Leased Property F129 - - - - - - - - -
### 108373 Street Lights F130 - - - - - - - - -
### 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
### 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
### 108D Unclassified Dist Sub-Acct300 F102D 16,721.49 6,116.58 1,205.58 1,188.22 10.88 6,486.66 41.40 1,664.91 7.26
### TOTAL DISTRIBUTION PLANT DEPR (20,977,964.80) (14,757,853.60) (2,431,638.78) (878,329.60) 10.88 6,486.66 41.40 (2,916,689.02) 7.26
### GENERAL PLANT
### 108GP General Plant Accumulated Depr
### Situs F107D (2,078,511) (760,302) (149,856) (147,698) (1,352) (806,303) (5,146) (206,951) (902)
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Overheads F102D (220,161) (80,533) (15,873) (15,645) (143) (85,406) (545) (21,921) (96)
### Energy F30 - - - - - - - - -
### Simple Cycle Combustion Turbine F10 - - - - - - - - -
### Cholla F10 - - - - - - - - -
### Total General Plant Accumulated Depr (2,298,672) (840,835) (165,729) (163,343) (1,495) (891,709) (5,691) (228,872) (998)
### 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
### 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
### Energy F30 - - - - - - - - -
### Remove Capital Lease F30 - - - - - - - - -
### TOTAL GENERAL PLANT ACCUM DEPR (2,298,672) (840,835) (165,729) (163,343) (1,495) (891,709) (5,691) (228,872) (998)
### TOTAL ACCUM DEPR-PLANT IN SERVICE (23,276,637) (15,598,688) (2,597,367) (1,041,673) (1,484) (885,222) (5,650) (3,145,561) (991)

Rocky Mountain Power
Exhibit No.55 Page 425 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
### DIS-SERVICE-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
### 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
### 111CLG Accum Prov for Amort-General
### Situs F108D (30,231) (11,058) (2,180) (2,148) (20) (11,727) (75) (3,010) (13)
### Customer-System F108D - - - - - - - - -
### System Generation F108D - - - - - - - - -
### System Overheads F108D (2,948) (1,079) (213) (210) (2) (1,144) (7) (294) (1)
### Energy F108D - - - - - - - - -
### Total Accum Prov for Amort-General (33,180) (12,137) (2,392) (2,358) (22) (12,871) (82) (3,304) (14)
### 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
### 11111, Accum Prov for Amort-Intangible
### Situs F107D (44,249) (16,186) (3,190) (3,144) (29) (17,165) (110) (4,406) (19)
### System Generation F105D - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Energy F30 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### Customer-System F42 - - - - - - - - -
### System Generation F105D - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Generation F10 - - - - - - - - -
### System Overheads F102D (712,023) (260,452) (51,335) (50,596) (463) (276,211) (1,763) (70,894) (309)
### Total Accum Prov for Amort-Intangible (756,273) (276,638) (54,525) (53,741) (492) (293,376) (1,872) (75,300) (328)
### 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
### TOTAL ACCUM PROV FOR AMORTIZATION (789,452) (288,775) (56,918) (56,098) (514) (306,247) (1,954) (78,604) (343)

Rocky Mountain Power
Exhibit No.55 Page 426 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DISMETER - DIS-METER-Unbundled
Rocky Mountain Power
3 Cost Of Service By Rate Schedule
4 State of Idaho
5 2020 Protocol
6 Adjusted 12 Months Ended December 2023
7
8
9 A B C D E F G H I J L M
12 DESCRIPTION Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
13
12 Operating Revenues 2,235,257 1,212,529 203,749 95,979 17,752 463,628 15,678 213,211 12,731
13
14 Operating Expenses
15 Operation&Maintenance Expenses 369,846 158,260 29,361 20,741 2,671 108,344 14,135 34,551 1,783
16 Depreciation Expense 839,779 468,682 82,974 34,512 12,573 146,139 120 86,388 8,390
17 Amortization Expense 20,365 7,449 1,468 1,447 13 7,900 50 2,028 9
18 Taxes Other Than Income 108,198 40,132 7,890 7,651 76 41,719 194 10,574 (39)
19 Income Taxes-Federal 272,436 101,050 19,868 19,264 192 105,046 490 26,624 (97)
20 Income Taxes-State 15,121 5,609 1,103 1,069 11 5,830 27 1,478 (5)
21 Income Taxes Deferred (88,538) (32,840) (6,457) (6,261) (63) (34,138) (159) (8,652) 32
22 Investment Tax Credit Adj (931) (345) (68) (66) (1) (359) (2) (91) 0
23 Misc Revenues&Expense - - - - - - - - -
24
25 Total Operating Expenses 1,536,275 747,997 136,140 78,358 15,473 380,481 14,855 152,898 10,072
26
27 Operating Revenue For Return 698,992 464,532 67,609 17,621 2,279 83,147 823 60,313 2,659
28
29
30 Rate Base
31 Electric Plant In Service 20,759,204 11,348,385 2,018,151 890,124 293,115 3,876,547 5,846 2,131,423 195,612
32 Plant Held For Future Use 598 152 37 58 27 117 1 56 151
33 Electric Plant Acquisition Adj - - - - - - - - -
34 Pensions - - - - - - - - -
35 Prepayments 78,780 33,294 6,233 4,746 68 25,799 254 8,356 29
36 Fuel Stock - - - - - - - - -
37 Materials&Supplies 247,360 90,482 17,834 17,577 161 95,957 612 24,629 107
38 Misc Deferred Debits 78,619 28,758 5,668 5,587 51 30,498 195 7,828 34
39 Cash Working Capital 57,899 17,876 3,586 4,473 17 26,761 344 4,831 11
40 Weatherization Loans - - - - - - - - -
41 Miscellaneous Rate Base - - - - - - - - -
42
43 Total Rate Base Additions 21,222,459 11,518,948 2,051,509 922,564 293,439 4,055,679 7,252 2,177,124 195,945
44
45 Rate Base Deductions
46 Accum Provision For Depreciation (3,301,456) (1,727,155) (310,175) (153,659) (40,834) (702,871) (1,872) (337,639) (27,251)
47 Accum Provision For Amortization (261,537) (95,668) (18,856) (18,585) (170) (101,456) (648) (26,040) (114)
48 Accum Deferred Income Taxes (437,984) (158,901) (31,359) (31,218) (350) (172,024) (983) (42,916) (234)
49 Unamortized ITC (295) (109) (22) (21) (0) (113) (1) (29) (0)
50 Customer Advance For Construction (65,571) (21,592) (5,224) - - (1,957) - (36,797) -
51 Customer Service Deposits - - - - - - - - -
52 Misc Rate Base Deductions (45,479) (10,616) (2,611) (4,193) (2,136) (9,570) (52) (3,868) (12,433)
53
54 Total Rate Base Deductions (4,112,322) (2,014,042) (368,246) (207,675) (43,491) (987,992) (3,555) (447,290) (40,031)
55
56 Total Rate Base 17,110,137 9,504,906 1,683,263 714,889 249,948 3,067,687 3,697 1,729,834 155,914
57
58
59 Return On Rate Base 4.09% 4.89% 4.02% 2.46% 0.91% 2.71% 22.26% 3.49% 1.71%
60
61 Return On Equity 3.09% 4.69% 2.95% -0.15% -3.26% 0.34% 39.43% 1.89% -1.67%

Rocky Mountain Power
Exhibit No.55 Page 427 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C D E F G H I J L M
DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
73 Total Rate Base 17,110,137 9,504,906 1,683,263 714,889 249,948 3,067,687 3,697 1,729,834 155,914
74
75
76 Return On Ratebase($$) 3.09% 528,947 293,837 52,037 22,100 7,727 94,835 114 53,476 4,820
77 Operating&Maintenance Expense 369,846 158,260 29,361 20,741 2,671 108,344 14,135 34,551 1,783
78 Bad Debt to Produce ROR F80 - - - - - - - - -
79 Depreciation Expense 839,779 468,682 82,974 34,512 12,573 146,139 120 86,388 8,390
80 Amortization Expense 20,365 7,449 1,468 1,447 13 7,900 50 2,028 9
81 Taxes Other Than Income 108,198 40,132 7,890 7,651 76 41,719 194 10,574 (39)
82 Federal Income Taxes 272,436 101,050 19,868 19,264 192 105,046 490 26,624 (97)
83 FIT Adj to Produce Target BOB F101 - - - - - - - - -
84 State Income Taxes 15,121 5,609 1,103 1,069 11 5,830 27 1,478 (5)
85 SIT Adj to Produce Target BOB 17101 - - - - - - - - -
86 Deferred Income Taxes (88,538) (32,840) (6,457) (6,261) (63) (34,138) (159) (8,652) 32
87 Investment Tax Credit (931) (345) (68) (66) (1) (359) (2) (91) 0
88 Misc Revenue&Expenses - - - - - - - - -
89 Revenue Credits (37,891) (3,229) (588) (8,554) (1,375) (15,003) (17) (9,124) (0)
90
91 Total Revenue Requirements 2,027,331 1,038,605 187,589 91,904 21,826 460,313 14,953 197,250 14,892
92 Operating Revenues 2,197,366 1,209,299 203,161 87,424 16,377 448,624 15,661 204,087 12,731
93
94 Increase/(Decrease)Required to
95 Earn Equal Rates of Return (170,035) (170,695) (15,573) 4,480 5,448 11,688 (709) (6,836) 2,161
96
97 Existing Revenues 2,197,366 1,209,299 203,161 87,424 16,377 448,624 15,661 204,087 12,731
98 check - - - - - - - - -
99 Percent Increase/(Decrease)
100 Over Existing Rates To
101 Equal Authorized RoE&RoR -7.74% -14.12% -7.67% 5.12% 33.27% 2.61% -4.52% -3.35% 16.97%

Rocky Mountain Power
Exhibit No.55 Page 428 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
2020 Protocol ELECTRIC REVENUES
DIS-METER-Unbundled (Non-Wgt)
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
107 440 Residential Sales A 1,209,299 1,209,299 - - - - - - -
108
109 442 Commercial&Industrial Sales A 767,603 - 203,161 87,424 - 448,624 15,661 - 12,731
110 Interruptible Demand F10 - - - - - - - - -
I I I Interruptible Energy F30
112 767,603 - 203,161 87,424 - 448,624 15,661 - 12,731
113
114 444 Public Street&Highway Lighting A 220,464 - - - 16,377 - - 204,087 -
115
116 445 Other Sales to Public Authority A - - - - - - - - -
117
118 448 Interdepartmental A - - - - - - - - - -
119 Demand F10 - - - - - - - - -
120 - - - - - - - - -
121
122 Total Sales to Ultimate Customers 2,197,366 1,209,299 203,161 87,424 16,377 448,624 15,661 204,087 12,731
123
124 447 Sales for Resale F11 - - - - - - - - -
125 Demand F10 - - - - - - - - -
126 Demand F10 - - - - - - - - -
127 Energy F30 - - - - - - - - -
128 - - - - - - - - -
129
130 449 Provision for Rate Refund Fl l - - - - - - - - -
131 F10 - - - - - - - - -
132
133 State Specific Revenue Credit F140D - - - - - - - - -
134
135 AGA Revenue A 0 28,596 41 10 7,914 1,374 10,906 - 8,351 -
136
137 Total Sales from Electricity 2,225,962 1,209,340 203,171 95,338 17,752 459,530 15,661 212,438 12,731
138
139 Other Electric Operating Revenues
140 450 Forfeited Discounts&Interest A - - - - - - - - - -
141 Customers F40 - - - - - - - - -
142 - - - - - - - - -
143
144 451 Misc Electric Revenue A - - - - - - - - - -
145 Demand F10 - - - - - - - - -
146 Customer F40 - - - - - - - - -
147 - - - - - - - - -
148
149 453 Water Sales F10 - - - - - - - - -
150
151 454 Rent of Electric Property A 0 7,005 1,630 322 608 - 3,954 1 490 -
152 Demand F10 - - - - - - - - -
153 Customer F40 2,290 1,558 257 33 0 143 16 283 0
154 9,295 3,189 578 641 0 4,097 17 773 0
155
156 456 Other Electric Revenue A - - - - - - - - - -
157 Customer F40 - - - - - - - - -
158 Energy F30 - - - - - - - - -
159 Demand F10 - - - - - - - - -
160 Demand F10 - - - - - - - - -
161 - - - - - - - - -
162
163 Total Other Electric Operating Revenues 9,295 3,189 578 641 0 4,097 17 773 0
164
165 Total Electric Operating Revenues 2,235,257 1,212,529 203,749 95,979 17,752 463,628 15,678 213,211 12,731

Rocky Mountain Power
Exhibit No.55 Page 429 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
166
DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant-CR F 10 - - - - - - - - -
172 41170 Loss on Sale of Utility Plant F10 - - - - - - - - -
173 4118 Gain from Emission Allowances F10 - - - - - - - - -
174 41181 Gain from Disposition of NON Credits F10 - - - - - - - - -
175 4194 Impact Housing Interest Income F10 - - - - - - - - -
176 421 Sims F10 - - - - - - - - -
177 421 System Generation F10 - - - - - - - - -
178 421 System Generation F10 - - - - - - - - -
179 421 Customer F40 - - - - - - - - -
180 421 Syeem Overhead F10 - - - - - - - - -
181 421 System Generation F10 - - - - - - - - -
182
183 Total Miscellaneous Revenues - - - - - - - - -
184
185 Miscellaneous Expenses
186 4311 Interest on Customer Deposits F80 - - - - - - - - -
187
188 DFA Divergence Fairness Adjustment
189 Production F105 - - - - - - - - -
190 Transmission F105 - - - - - - - - -
191 Distribution F105 - - - - - - - - -
192 - - - - - - - - -
193
194 Net Miscellaneous Revenues And Expense - - - - - - - - -
195
196 STEAM POWER GENERATION
197 500 Operation Suprvn&Engineering F10 - - - - - - - - -
198 Cholla F10 - - - - - - - - -
199 Total500 - - - - - - - - -
200
201 501 Fuel Related F30 - - - - - - - - -
202 System Energy-Non NPC F30 - - - - - - - - -
203 System Energy-Non NPC F30 - - - - - - - - -
204 System Energy F30 - - - - - - - - -
205 System Energy F30 - - - - - - - - -
206 Total501 - - - - - - - - -
207
208 502 Steam Expenses F10 - - - - - - - - -
209 Cholla F10 - - - - - - - - -
210 Total502 - - - - - - - - -
211
212 503 Steam From Other Sources F30 - - - - - - - - -
213 System Energy-Non NPC F30 - - - - - - - - -
214 Total503 - - - - - - - - -
215
216 505 Electric Expenses F10 - - - - - - - - -
217 Cholla F10 - - - - - - - - -
218 Total505 - - - - - - - - -
219
220 506 Misc.Steam Expense F30 - - - - - - - - -
221 SG F30 - - - - - - - - -
222 System Energy F30 - - - - - - - - -
223 Cholla F10 - - - - - - - - -
224 Total506 - - - - - - - - -
225
226 507 Rents F10 - - - - - - - - -
227 Cholla F10 - - - - - - - - -
228 Total507 - - - - - - - - -
229

Rocky Mountain Power
Exhibit No.55 Page 430 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
233 510 Maint Supervision&Engineering F10 - - - - - - - - -
234 Cholla F10 - - - - - - - - -
235 Total510 - - - - - - - - -
236
237 511 Maintenance of Structures F10 - - - - - - - - -
238 Cholla F10 - - - - - - - - -
239 Total511 - - - - - - - - -
240
241 512 Maintenance of Boiler Plant F10 - - - - - - - - -
242 Cholla F10 - - - - - - - - -
243 Total512 - - - - - - - - -
244
245 513 Maintenance of Electric Plant F10 - - - - - - - - -
246 Cholla F10 - - - - - - - - -
247 Total513 - - - - - - - - -
248
249 514 Maint of Misc.Steam Plant F10 - - - - - - - - -
250 Cholla F10 - - - - - - - - -
251 Total514 - - - - - - - - -
252
253 Total Steam Power Generation - - - - - - - - -
254
255 NUCLEAR POWER GENERATION
256 517 Operation Super&Engineering F10 - - - - - - - - -
257
258 518 Nuclear Fuel Expense F30 - - - - - - - - -
259
260 519 Coolants and Water Flo - - - - - - - - -
261
262 520 Steam Expenses F10 - - - - - - - - -
263
264 523 Electric Expenses Flo - - - - - - - - -
265
266 524 Misc.Nuclear Expenses F10 - - - - - - - - -
267
268 528 Maint Supervision&Eng Flo - - - - - - - - -
269
270 529 Maintenance of Structures F10 - - - - - - - - -
271
272 530 Maintenance of Reactor Plant F10 - - - - - - - - -
273
274 531 Maintenance of Electric Plant F10 - - - - - - - - -
275
276 532 Maintenance of Misc Nuclear F10 - - - - - - - - -
277
278 Total Nuclear Power Generation - - - - - - - - -
279
280 HYDRAULIC POWER GENERATION
281 535 Operation Super&Engineering F10 - - - - - - - - -
282
283 536 Water For Power F10 - - - - - - - - -
284
285 537 Hydraulic Expenses F10 - - - - - - - - -
286
287 538 Electric Expenses Flo - - - - - - - - -
288
289 539 Misc.Hydro Expenses Flo - - - - - - - - -
290
291 540 Rents(Hydra Generation) Flo - - - - - - - - -
292
293 541 Maint Supervision&Engineering F10 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 431 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
294
DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
298 542 Maintenance of Structures F10 - - - - - - - - -
299
300 543 Maint of Dams&Waterways F10 - - - - - - - - -
301
302 544 Maintenance of Electric Plant F10 - - - - - - - - -
303
304 545 Maint of Misc.Hydro Plant F10 - - - - - - - - -
305
306 Total Hydraulic Power Generation - - - - - - - - -
307
308 OTHER POWER GENERATION
309 546 Operation Super&Engineering F10 - - - - - - - - -
310
311 547 Fuel F30 - - - - - - - - -
312 Simple Cycle Combustion Turbine F30 - - - - - - - - -
313 Total547 - - - - - - - - -
314
315 548 Generation Expense F10 - - - - - - - - -
316 Simple Cycle Combustion Turbine F10 - - - - - - - - -
317 Total548 - - - - - - - - -
318
319 549 Miscellaneous Other F10 - - - - - - - - -
320 Wind Generation F10 - - - - - - - - -
321
322 550 Maint Supervision&Engineering
323 System Generation F10 - - - - - - - - -
324 Wind Generation F10 - - - - - - - - -
325 Total550 - - - - - - - - -
326
327 551 Maint Supervision&Engineering F10 - - - - - - - - -
328
329 552 Maintenance of Structures F10 - - - - - - - - -
330
331 553 Maint of Generation&Elect Plant F10 - - - - - - - - -
332 Simple Cycle Combustion Turbine F10 - - - - - - - - -
333 Wind Generation F10 - - - - - - - - -
334 Total 553 - - - - - - - - -
335
336 554 Maintenance of Misc.Other F10 - - - - - - - - -
337 Simple Cycle Combustion Turbine F10 - - - - - - - - -
338 Wind Generation F10 - - - - - - - - -
339 Total554 - - - - - - - - -
340
341 Total Other Power Generation - - - - - - - - -
342
343 OTHER POWER SUPPLY
344 555 Purchased Power F10 - - - - - - - - -
345 Demand F10 - - - - - - - - -
346 Energy F30 - - - - - - - - -
347 Seasonal Contracts F10 - - - - - - - - -
348 Demand F10 - - - - - - - - -
349 Total555 - - - - - - - - -
350
351
352 556 System Control&Load Dispatch F10 - - - - - - - - -
353
354 557 Other Expenses F10 - - - - - - - - -
355
356

Rocky Mountain Power
Exhibit No.55 Page 432 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
360 2010 Protocol Stipulate Embedded Cost Differentials
361 Company Owned Hydro F10 - - - - - - - - -
362 Company Owned Hydro F10 - - - - - - - - -
363 Mid-C Contract F10 - - - - - - - - -
364 Klamath Surcharge Sims F10 - - - - - - - - -
365 ECD Hydro F10 - - - - - - - - -
366
367
368 2020 Protocol Adjustment
369 Baseline ECD F10 - - - - - - - - -
370 WY QF Adjustment F10 - - - - - - - - -
371
372
373 Total Other Power Supply - - - - - - - - -
374
375 TOTAL PRODUCTION EXPENSE - - - - - - - - -
376
377 TRANSMISSION EXPENSE
378 560 Operation Supervision&Eng F106 - - - - - - - - -
379
380 561 Load Dispatching F106 - - - - - - - - -
381
382 562 Station Expense F106 - - - - - - - - -
383
384 563 Overhead Line Expense F106 - - - - - - - - -
385
386 564 Underground Line Expense F106 - - - - - - - - -
387
388 565 Transm of Electricity by Others F10 - - - - - - - - -
389 Energy F30 - - - - - - - - -
390 - - - - - - - - -
391
392 566 Misc.Transmission Expense F106 - - - - - - - - -
393
394 567 Rents-Transmission F106 - - - - - - - - -
395
396 568 Maint Supervision&Engineering F106 - - - - - - - - -
397
398 569 Maintenance of Structures F106 - - - - - - - - -
399
400 570 Maint of Station Equipment F106 - - - - - - - - -
401
402 571 Maintenance of Overhead Lines F106 - - - - - - - - -
403
404 572 Maint of Underground Lines F106 - - - - - - - - -
405
406 573 Maint of Misc Transmission Plant F106 - - - - - - - - -
407
408
409 TOTAL TRANSMISSION EXPENSE - - - - - - - - -
410
411 DISTRIBUTION EXPENSE
412 580 Operation Supervision&Eng F131 73,809.24 21,996.77 4,430.57 5,787.60 16.01 35,145.78 486.50 5,935.33 10.68
413
414 581 Load Dispatching F20 - - - - - - - - -
415
416 582 Station Expense F120 - - - - - - - - -
417
418 583 Overhead Line Expenses F132 - - - - - - - - -
419
420 584 Underground Line Expense F133 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 433 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
421
DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
425 585 Street Lighting&Signal Systems F130 13,328.88 - - - - - 13,328.88 - -
426
427 586 Meter Expenses F127 132,326.14 75,410.51 13,291.02 5,195.30 2,097.18 21,293.38 - 13,639.17 1,399.57
428
429 587 Customer Installation Expenses F20 - - - - - - - - -
430
431 588 Misc.Distribution Expenses F131 - - - - - - - - -
432
433 589 Rents F131 - - - - - - - - -
434
435 590 Maint Supervision&Engineering F131 8,450.74 2,518.51 507.28 662.65 1.83 4,023.99 55.70 679.56 1.22
436
437 591 Maintenance of Structures F119 - - - - - - - - -
438
439 592 Maint of Station Equipment F120 - - - - - - - - -
440
441 593 Maintenance of Overhead Lines F134 - - - - - - - - -
442
443 594 Maint of Underground Lines F135 - - - - - - - - -
444
445 595 Maint of Line Transformers F125 - - - - - - - - -
446
447 596 Maint of Street Lighting&Signals F130 - - - - - - - - -
448
449 597 Maintenance of Meters F127 30,431.14 17,342.21 3,056.55 1,194.77 482.29 4,896.86 - 3,136.61 321.86
450
451 598 Maint of Misc.Distribution Plant F131
452
453 TOTAL DISTRIBUTION EXPENSE 258,346.14 117,268.01 21,285.41 12,840.32 2,597.32 65,360.01 13,871.08 23,390.67 1,733.34
454
455 CUSTOMER ACCOUNTS EXPENSE
456 901 Supervision F136 - - - - - - - - -
457
458 902 Meter Reading Expense F47 - - - - - - - - -
459
460 903 Customer Receipts&Collections F48 - - - - - - - - -
461
462 904 Uncollectible Accounts F80 - - - - - - - - -
463
464 905 Misc.Customer Accounts Exp F136
465
466 TOTAL CUSTOMER ACCOUNTS EXPENSE - - - - - - - - -
467
468 CUSTOMER SERVICE EXPENSE
469 907 Supervision F40 - - - - - - - - -
470
471 908 Customer Assistance F40 - - - - - - - - -
472
473 909 Informational&Instructional Adv F40 - - - - - - - - -
474
475 910 Misc.Customer Service F40
476
477 TOTAL CUSTOMER SERVICE EXPENSE - - - - - - - - -
478

Rocky Mountain Power
Exhibit No.55 Page 434 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
479 DIS-METER-Unbundled SALES EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
482 911 Supervision F40 - - - - - - - - -
483
484 912 Demonstration&Selling Expense F40 - - - - - - - - -
485
486 913 Advertising Expense F40 - - - - - - - - -
487
488 916 Misc.Sales Expense F40
489
490 TOTAL SALES EXPENSE - - - - - - - - -
491
492 ADMINISTRATION&GENERAL EXPENSE
493 920 Administrative&General Salaries F102D - - - - - - - - -
494 Customer-System F42 - - - - - - - - -
495 System Overheads F102D 52,895 19,349 3,814 3,759 34 20,519 131 5,267 23
496 Administrative&General Salaries 52,895 19,349 3,814 3,759 34 20,519 131 5,267 23
497
498 921 Office Supplies&expenses F102D 21 8 2 2 0 8 0 2 0
499 Customer-System F42 - - - - - - - - -
500 System Overheads F102D 10,616 3,883 765 754 7 4,118 26 1,057 5
501 Office Supplies&expenses 10,638 3,891 767 756 7 4,127 26 1,059 5
502
503 922 A&G Expenses Transferred F102D (31,874) (11,659) (2,298) (2,265) (21) (12,365) (79) (3,174) (14)
504
505 923 Outside Services F102D 11 4 1 1 0 4 0 1 0
506 Customer-System F42 - - - - - - - - -
507 System Overheads F102D 22,987 8,408 1,657 1,633 15 8,917 57 2,289 10
508 Outside Services 22,998 8,412 1,658 1,634 15 8,921 57 2,290 10
509
510 924 Property Insurance F102D (1,752) (641) (126) (124) (1) (680) (4) (174) (1)
511 System Generation F105D - - - - - - - - -
512 System Overheads F102D 2,884 1,055 208 205 2 1,119 7 287 1
513
514 925 Injuries&Damages F102D 27,295 9,984 1,968 1,940 18 10,588 68 2,718 12
515
516 926 Employee Pensions&Benefits F138D 41,769 12,448 2,507 3,275 9 19,889 275 3,359 6
517
518 927 Franchise Requirements F102 - - - - - - - - -
519
520 928 Regulatory Commission Expense F141 - - - - - - - - -
521 Regulatory Expense F141 - - - - - - - - -
522
523 929 Duplicate Charges F138D (45,639) (13,601) (2,740) (3,579) (10) (21,732) (301) (3,670) (7)
524
525 930 Misc General Expenses
526 Situs F138D 163 49 10 13 0 78 1 13 0
527 Customer F138D - - - - - - - - -
528 Labor F138D 660 197 40 52 0 314 4 53 0
529
530 931 Rents F102D (4,626) (1,692) (334) (329) (3) (1,795) (11) (461) (2)
531
532 935 Maintenance of General Plant F108D 36,089 13,201 2,602 2,564 23 14,000 89 3,593 16
533
534 TOTAL ADMINISTRATIVE&GEN EXPENSE 111,499 40,992 8,076 7,901 74 42,984 264 11,160 49
535
536
537 TOTAL O&M EXPENSE 369,846 158,260 29,361 20,741 2,671 108,344 14,135 34,551 1,783
538

Rocky Mountain Power
Exhibit No.55 Page 435 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
539 DIS-METER-Unbundled DEPRECIATION EXPENSE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
542 403SP Steam Depreciation F10 - - - - - - - - -
543
544 403NP Nuclear Depreciation FIU - - - - - - - - -
545
546 403HP Hydro Depreciation F10 - - - - - - - - -
547
548 403OP Other Production Depreciation FIU - - - - - - - - -
549 Simple Cycle Combustion Turbine F10 - - - - - - - - -
550 System Generation F10 - - - - - - - - -
551 Wind Generation F10 - - - - - - - - -
552 Total403OP - - - - - - - - -
553
554 403TP Transmission Depreciation F106 - - - - - - - - -
555
556 403 Distribution Depreciation
557 Land Rights F118 - - - - - - - - -
558 Structures F119 - - - - - - - - -
559 Station Equip F120 - - - - - - - - -
560 Poles&Towers F121 - - - - - - - - -
561 OH Conductors F122 - - - - - - - - -
562 UG Conduit F123 - - - - - - - - -
563 UG Conductor F124 - - - - - - - - -
564 Line Transformer F125 - - - - - - - - -
565 Services F126 - - - - - - - - -
566 Meters F127 791,300 450,949 79,479 31,067 12,541 127,333 - 81,561 8,369
567 Inst Cast Premises F128 - - - - - - - - -
568 Leased Property F129 - - - - - - - - -
569 Street Lighting F130 - - - - - - - - -
570 Total Distribution Expense 791,300 450,949 79,479 31,067 12,541 127,333 - 81,561 8,369
571
572 403GP General Depreciation
573 Sims F107D 35,121 12,847 2,532 2,496 23 13,624 87 3,497 15
574 System Generation F105D - - - - - - - - -
575 System Generation F105D - - - - - - - - -
576 Energy F30 - - - - - - - - -
577 Customer-System F42 - - - - - - - - -
578 System Generation F105D - - - - - - - - -
579 System Overheads F102D 13,358 4,886 963 949 9 5,182 33 1,330 6
580 Simple Cycle Combustion Turbine F10 - - - - - - - - -
581 Cholla F10 - - - - - - - - -
582 Total General Expense 48,479 17,733 3,495 3,445 32 18,806 120 4,827 21
583
584 403GVO General Vehicles F105D - - - - - - - - -
585
586 403MP Mining Depreciation F30 - - - - - - - - -
587
588 403EP Experimental Plant Depreciation FIU
589
590
591 TOTAL DEPRECIATION EXPENSE 839,779 468,682 82,974 34,512 12,573 146,139 120 86,388 8,390
592
593 AMORTIZATION EXPENSE
594 404CLG Amort of LT Plant-Cap.Lease Gen
595 Sims F10 - - - - - - - - -
596 System Generation F10 - - - - - - - - -
597 System Overheads F102D 151 55 11 11 0 59 0 15 0
598 System Generation F10 - - - - - - - - -
599 Customer-System F42 - - - - - - - - -
600 System Generation F10
601 Total Amort.Cap.Lease General 151 55 11 11 0 59 0 15 0
602

Rocky Mountain Power
Exhibit No.55 Page 436 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
603 DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
606 404CLS Amort of LT Plant-Cap Lease Steam F10 - - - - - - - - -
607
608 404IP Amort of LT Plant-Intangible Plant
609 Silos F107D 49 18 4 3 0 19 0 5 0
610 Energy F30 - - - - - - - - -
611 System Overheads F102D 20,164 7,376 1,454 1,433 13 7,822 50 2,008 9
612 Customer-System F42 - - - - - - - - -
613 System Generation F105D - - - - - - - - -
614 System Generation F105D - - - - - - - - -
615 System Generation F105D - - - - - - - - -
System Generation F105D - - - - - - - - -
617 System Generation F105D - - - - - - - - -
618 System Generation F10 - - - - - - - - -
619 Total Amort.Intangible Plant 20,214 7,394 1,457 1,436 13 7,841 50 2,013 9
620
621 4040 Amort of LT Plant-Other Plant F110 - - - - - - - - -
622
623 404HP Amort of Other Electric Plant F110 - - - - - - - - -
624
625 405 Amort of Other Electric Plant F110 - - - - - - - - -
626
627 406 Amort of Plant Acquisition Adj F10 - - - - - - - - -
628
629 407 Amort of Prop Losses,Unrec Plant, 17110
630
631
632 TOTAL AMORTIZATION EXPENSE 20,365 7,449 1,468 1,447 13 7,900 50 2,028 9
633
634 TAX OTHER THAN INCOME
635 408 Total Taxes Other Than Income FIOID 108,198 40,132 7,890 7,651 76 41,719 194 10,574 (39)
636
637 DEFERRED ITC
638 41140 Deferred I T C-Federal F101D (931) (345) (68) (66) (1) (359) (2) (91) 0
639
640 41141 Deferred I T C-Idaho F101D
641
642 TOTAL DEFERRED ITC (931) (345) (68) (66) (1) (359) (2) (91) 0
643
644 DEFERRED INCOME TAXES
645 41010 Deferred Income Tax-Federal-DR F101D 218,486 81,040 15,933 15,449 154 84,244 393 21,351 (78)
646
647 41020 Deferred Income Tax-State-DR F101D - - - - - - - - -
648
649 41120 Deferred Income Tax-Federal-CR F101D (307,024) (113,880) (22,390) (21,710) (217) (118,382) (552) (30,004) 110
650
651 41111 Deferred Income Tax-State-CR F101D
652
653 TOTAL DEFERRED INCOME TAXES (88,538) (32,840) (6,457) (6,261) (63) (34,138) (159) (8,652) 32
654
655 INCOME TAXES
656
657 40911 State Income Taxes F101D 15,121 5,609 1,103 1,069 11 5,830 27 1,478 (5)
658
659 40910 Federal Income Tax F101D 272,436 101,050 19,868 19,264 192 105,046 490 26,624 (97)
660
661
662 TOTAL OPERATING EXPENSES 1,521,154 742,388 135,037 77,289 15,463 374,651 14,828 151,420 10,078
663

Rocky Mountain Power
Exhibit No.55 Page 437 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
664 HIS-METER-Unbundled STEAM PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
667 310 Land and Land Rights F10 - - - - - - - - -
668 Total310 - - - - - - - - -
669
670 311 Structures and Improvements F10 - - - - - - - - -
671 Total311 - - - - - - - - -
672
673 312 Boiler Plant Equipment F10 - - - - - - - - -
674 Total 312 - - - - - - - - -
675
676 314 Turbogenerator Units F10 - - - - - - - - -
677 Total314 - - - - - - - - -
678
679 315 Accessory Electric Equipment F10 - - - - - - - - -
680 Total316 - - - - - - - - -
681
682 316 Misc Power Plant Equipment F10 - - - - - - - - -
683 Total316 - - - - - - - - -
684
685 S00 Unclassified Steam Plant-Acct 300 F10 - - - - - - - - -
686
687
688
689 Total Steam Production Plant - - - - - - - - -
690
691 NUCLEAR PRODUCTION
692 320 Land and Land Rights F10 - - - - - - - - -
693
694 321 Structures and Improvements F10 - - - - - - - - -
695
696 322 Reactor Plant Equipment F10 - - - - - - - - -
697
698 323 Turbogenerator Units F10 - - - - - - - - -
699
700 324 Land and Land Rights F10 - - - - - - - - -
701
702 325 Misc.Power Plant Equipment F10 - - - - - - - - -
703
704 N00 Unclassified Nuclear Plt-Acct 300 F10
705
706 Total Nuclear Production Plant - - - - - - - - -
707
708 HYDRAULIC PRODUCTION PLANT
709 330 Land and Land Rights F10 - - - - - - - - -
710
711 331 Structures and Improvements F10 - - - - - - - - -
712
713 332 Reservoirs,Dams&Waterways F10 - - - - - - - - -
714
715 333 Water Wheel,Turbines,&Generators F10 - - - - - - - - -
716
717 334 Accessory Electric Equipment F10 - - - - - - - - -
718
719 335 Misc.Power Plant Equipment F10 - - - - - - - - -
720
721 336 Roads,Railroads&Bridges F10 - - - - - - - - -
722
723 H00 Unclassified Hydro Plant-Acct 300 F10
724
725 Total Hydraulic Plant - - - - - - - - -
726

Rocky Mountain Power
Exhibit No.55 Page 438 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
727 DIS-METER-Unbundled OTHER PRODUCTION PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
730 340 Land and Land Rights F10 - - - - - - - - -
731 Total 340 - - - - - - - - -
732
733 341 Structures and Improvements F10 - - - - - - - - -
734 Total341 - - - - - - - - -
735
736 342 Fuel Holders,Producers&Access F10 - - - - - - - - -
737 Total 342 - - - - - - - - -
738
739 343 Prime Movers F10 - - - - - - - - -
740 Total 343 - - - - - - - - -
741
742 344 Generators F10 - - - - - - - - -
743 Total 344 - - - - - - - - -
744
745 345 Accessory Electric Plant F10 - - - - - - - - -
746 Total 345 - - - - - - - - -
747
748 346 Misc.Power Plant Equipment F10 - - - - - - - - -
749
750 000 Unclassified Other Prod-Acct 300 F10
751
752 Total Other Production Plant - - - - - - - - -
753
754 Experimental Plant
755 103 Experimental Plant F10 - - - - - - - - -
756
757 TOTAL PRODUCTION PLANT
758
759 TRANSMISSION PLANT
760 350 Land and Land Rights
761 Demand F10 - - - - - - - - -
762 Direct Assigned A -
763 - - - - - - - - -
764 352 Structures and Improvements
765 Demand F10 - - - - - - - - -
766 Direct Assigned A -
767 - - - - - - - - -
768 353 Station Equipment
769 Demand F10 - - - - - - - - -
770 Direct Assigned A -
771 - - - - - - - - -
772 354 Towers and Fixtures
773 Demand F10 - - - - - - - - -
774 Direct Assigned A -
775 - - - - - - - - -
776 355 Poles and Fixtures
777 Demand F10 - - - - - - - - -
778 Direct Assigned A -
779 - - - - - - - - -
780 356 Overhead Conductors
781 Demand F10 - - - - - - - - -
782 Direct Assigned A -
783 - - - - - - - - -
784 357 Underground Conduit
785 Demand F10 - - - - - - - - -
786 Direct Assigned A -
787 - - - - - - - - -
788 358 Underground Conductors
789 Demand F10 - - - - - - - - -
790 Direct Assigned A -

Rocky Mountain Power
Exhibit No.55 Page 439 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
791 - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 440 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
792 DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
795 359 Roads and Trails
796 Demand F10 - - - - - - - - -
797 Direct Assigned A -
798 - - - - - - - - -
799
800 T00 Unclassified Trans Plant-Acct 300 F10 - - - - - - - - -
801 TSO Unclassified Trans Sub-Acct 300 F10
802
803 TOTAL TRANSMISSION PLANT - - - - - - - - -
805 DISTRIBUTION PLANT
806 360 Land and Land Rights
807 Demand Primary F20 - - - - - - - - -
808 Assigned A -
809 - - - - - - - - -
810 361 Structures and Improvements
811 Demand Primary F20 - - - - - - - - -
812 Assigned A -
813 - - - - - - - - -
814 362 Station Equipment
815 Demand Primary F20 - - - - - - - - -
816 Assigned A -
817 - - - - - - - - -
818 364 Poles,Towers&Fixtures
819 Demand Primary F20 - - - - - - - - - -
820 Demand Secondary F22 - - - - - - - - - -
821 Assigned A -
822 - - - - - - - - -
823 365 Overhead Conductors
824 Demand Primary F20 - - - - - - - - - -
825 Demand Secondary F22 - - - - - - - - - -
826 Assigned A -
827 - - - - - - - - -
828 366 Underground Conduit
829 Demand Primary F20 - - - - - - - - - -
830 Demand Secondary F22 - - - - - - - - - -
831 Assigned A -
832 - - - - - - - - -
833 367 Underground Conductors
834 Demand Primary F20 - - - - - - - - - -
835 Demand Secondary F22 - - - - - - - - - -
836 Assigned A -
837 - - - - - - - - -
838 368 Line Transformers
839 Demand Secondary F21 - - - - - - - - -
840 Assigned A -
841 - - - - - - - - -
842 369 Services
843 Customer F70 - - - - - - - - -
844 Assigned A -
845 - - - - - - - - -
846 370 Meters
847 Customer F60 18,397,784.68 10,484,598.15 1,847,898.25 722,321.90 291,579.07 2,960,496.64 - 1,896,303.38 194,587.29
848 Assigned A 1
849 18,397,784.68 10,484,598.15 1,847,898.25 722,321.90 291,579.07 2,960,496.64 - 1,896,303.38 194,587.29
850 371 Install on Customers'Premises
851 Demand Primary F20 - - - - - - - - - -
852 Demand Secondary F22 - - - - - - - - - -
853 Assigned A -
854 - - - - - - - - -

Rocky Mountain Power
Exhibit No.55 Page 441 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
855 DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
858 372 Leased Property
859 Demand Primary F20 - - - - - - - - - -
860 Demand Secondary F22 - - - - - - - - - -
861 Assigned A -
862 - - - - - - - - -
863
864 373 Street Lights A -
865
866
867 D00 Unclassified Dist Plant-Acct 300 F22 - - - - - - - - -
868 DSO Unclassified Dist Sub-Acct 300 F20
869 TOTAL DISTRIBUTION PLANT 18,397,784.68 10,484,598.15 1,847,898.25 722,321.90 291,579.07 2,960,496.64 - 1,896,303.38 194,587.29
870
871 GENERAL PLANT
872 389 Land and Land Rights
873 Sims F107D 5,818 2,128 419 413 4 2,257 14 579 3
874 Customer-System F42 - - - - - - - - -
875 System Generation F105D - - - - - - - - -
876 System Generation F105D - - - - - - - - -
877 System Overheads F102D 4,700 1,719 339 334 3 1,823 12 468 2
878 Total Land&Land Rights 10,518 3,847 758 747 7 4,080 26 1,047 5
879
880 390 Structures and Improvements
881 Situs F107D 413,491 151,251 29,812 29,383 269 160,403 1,024 41,170 180
882 System Generation F105D - - - - - - - - -
883 System Generation F105D - - - - - - - - -
884 Customer-System F42 - - - - - - - - -
885 System Generation F102D - - - - - - - - -
886 Energy F102D - - - - - - - - -
887 System Overheads F102D 72,285 26,441 5,212 5,137 47 28,041 179 7,197 31
888
889 Total Structures and Improvements 485,776 177,693 35,023 34,519 316 188,444 1,203 48,367 211
890
891 391 Office Furniture&Equipment
892 Sims F107D 14,642 5,356 1,056 1,040 10 5,680 36 1,458 6
893 System Generation F105D - - - - - - - - -
894 System Generation F105D - - - - - - - - -
895 Customer-System F42 - - - - - - - - -
896 System Generation F105D - - - - - - - - -
897 Energy F30 - - - - - - - - -
898 System Overheads F102D 45,310 16,574 3,267 3,220 29 17,577 112 4,511 20
899 Cholla FIO - - - - - - - - -
900 Simple Cycle Combustion Turbine F10 - - - - - - - - -
901 Total Office Furniture&Equipment 59,952 21,930 4,322 4,260 39 23,257 148 5,969 26
902
903 392 Transportation Equipment
904 Silas F107D 275,463 100,762 19,860 19,574 179 106,858 682 27,427 120
905 System Overheads F102D 4,032 1,475 291 287 3 1,564 10 401 2
906 System Generation F105D - - - - - - - - -
907 Customer-System F42 - - - - - - - - -
908 System Generation F105D - - - - - - - - -
909 Energy F30 - - - - - - - - -
910 System Generation F105D - - - - - - - - -
911 Cholla FIO - - - - - - - - -
912 Simple Cycle Combustion Turbine F10 - - - - - - - - -
913 Total Transportation Equipment 279,495 102,237 20,151 19,861 182 108,423 692 27,828 121
914

Rocky Mountain Power
Exhibit No.55 Page 442 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
915 DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
918 393 Stores Equipment
919 Sims F107D 26,737 9,780 1,928 1,900 17 10,372 66 2,662 12
920 System Generation F105D - - - - - - - - -
921 System Generation F105D - - - - - - - - -
922 System Overheads F102D 150 55 11 11 0 58 0 15 0
923 System Generation F105D - - - - - - - - -
924 Simple Cycle Combustion Turbine F10 - - - - - - - - -
925 Total Stores Equipment 26,887 9,835 1,938 1,911 17 10,430 67 2,677 12
926
927 394 Tools,Shop&Garage Equipment
928 Situs F107D 70,426 25,761 5,078 5,004 46 27,320 174 7,012 31
929 System Generation F105D - - - - - - - - -
930 System Generation F105D - - - - - - - - -
931 System Overheads F102D 1,113 407 80 79 1 432 3 111 0
932 Energy F30 - - - - - - - - -
933 System Generation F105D - - - - - - - - -
934 Cholla F10 - - - - - - - - -
935 Simple Cycle Combustion Turbine F10 - - - - - - - - -
936 Total Tools,Shop&Garage Equipment 71,539 26,168 5,158 5,084 47 27,752 177 7,123 31
937
938 395 Laboratory Equipment
939 Situs F107D 44,056 16,115 3,176 3,131 29 17,090 109 4,387 19
940 System Generation F105D - - - - - - - - -
941 System Generation F105D - - - - - - - - -
942 System Overheads F102D 2,989 1,093 215 212 2 1,159 7 298 1
943 Energy F30 - - - - - - - - -
944 System Generation F105D - - - - - - - - -
945 Cholla F10 - - - - - - - - -
946 Simple Cycle Combustion Turbine F10 - - - - - - - - -
947 Total Laboratory Equipment 47,045 17,209 3,392 3,343 31 18,250 116 4,684 20
948
949 396 Power Operated Equipment
950 Silas F107D 449,303 164,351 32,394 31,927 292 174,295 1,112 44,736 195
951 System Generation F105D - - - - - - - - -
952 System Generation F105D - - - - - - - - -
953 System Overheads F102D 3,199 1,170 231 227 2 1,241 8 319 1
954 System Generation F105D - - - - - - - - -
955 Energy F30 - - - - - - - - -
956 Cholla F10 - - - - - - - - -
957 Simple Cycle Combustion Turbine F10 - - - - - - - - -
958 Total Power Operated Equipment 452,502 165,522 32,624 32,155 294 175,536 1,120 45,054 196
959
960 397 Communication Equipment
961 Situs F107D 382,275 139,833 27,561 27,164 249 148,294 946 38,062 166
962 System Generation F105D - - - - - - - - -
963 System Generation F105D - - - - - - - - -
964 System Overheads F102D 72,474 26,510 5,225 5,150 47 28,114 179 7,216 31
965 Customer-System F42 - - - - - - - - -
966 System Generation F105D - - - - - - - - -
967 Energy F30 - - - - - - - - -
968 Cholla F10 - - - - - - - - -
969 Simple Cycle Combustion Turbine F10 - - - - - - - - -
970 Total Communication Equipment 454,749 166,343 32,786 32,314 296 176,408 1,126 45,278 197
971

Rocky Mountain Power
Exhibit No.55 Page 443 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
972 DIS-METER-Unbundled GENERAL PLANT
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
975 398 Misc.Equipment
976 Situs F107D 2,525 924 182 179 2 980 6 251 1
977 System Generation F105D - - - - - - - - -
978 System Generation F105D - - - - - - - - -
979 Customer-System F42 - - - - - - - - -
980 System Overheads F102D 1,009 369 73 72 1 391 2 100 0
981 System Energy F30 - - - - - - - - -
982 Simple Cycle Combustion Turbine F105D - - - - - - - - -
983 Total Misc.Equipment 3,534 1,293 255 251 2 1,371 9 352 2
984
985 399 Coal Mine F30 - - - - - - - - -
986 399L WIDCO Capital Lease F30 - - - - - - - - -
987 Remove Capital Lease F30 - - - - - - - - -
988
989 390L General Capital Lease
990 Sims F107D - - - - - - - - -
991 System Generation F105D - - - - - - - - -
992 System Overheads F102D - - - - - - - - -
993
994 Remove Capital Lease - - - - - - - - -
995
996 392L General Vehicles Capital Lease F30 - - - - - - - - -
997 Remove Capital Lease F30 - - - - - - - - -
998
999 G00 Unclassified Gen Plant-Acct 300 F102D 75,637 27,667 5,453 5,375 49 29,341 187 7,531 33
1000 GVO Unclassified Gen Veh-Acct 300 F102D
1001
1002 TOTAL GENERAL PLANT 1,967,634 719,744 141,862 139,820 1,280 763,292 4,871 195,912 854
1003
1004 INTANGIBLE PLANT
1005
1006 301 Organization
1007 Sims F107D - - - - - - - - -
1008 System Overheads F102D - - - - - - - - -
1009 System Generation F105D - - - - - - - - -
1010 Total Organization - - - - - - - - -
1011
1012 302 Franchise&Consent
1013 Sims F107D 14,659 5,362 1,057 1,042 10 5,687 36 1,460 6
1014 System Generation F105D - - - - - - - - -
1015 System Generation F105D - - - - - - - - -
1016 System Generation F105D - - - - - - - - -
1017 System Generation F105D - - - - - - - - -
1018 Total Franchise&Consent 14,659 5,362 1,057 1,042 10 5,687 36 1,460 6
1019
1020 303 Miscellaneous Intangible Plant
1021 Sims F107D 49,205 17,999 3,548 3,497 32 19,088 122 4,899 21
1022 System Generation F105D - - - - - - - - -
1023 System Overheads F102D 329,920 120,682 23,786 23,444 215 127,984 817 32,849 143
1024 Energy F30 - - - - - - - - -
1025 Customer-System F42 - - - - - - - - -
1026 Simple Cycle Combustion Turbine F10 - - - - - - - - -
1027 System Generation F105D - - - - - - - - -
1028 Total Miscellaneous Intangible Plant 379,125 138,681 27,334 26,941 247 147,072 939 37,748 165
1029
1030 I00 Unclass Intangible Plant-Acct 300 F102D - - - - - - - - -
1031
1032 TOTAL INTANGIBLE PLANT 393,785 144,043 28,391 27,982 256 152,758 975 39,208 171
1033
1034
1035 TOTAL ELECTRIC PLANT IN SERVICE 20,759,204 11,348,385 2,018,151 890,124 293,115 3,876,547 5,846 2,131,423 195,612

Rocky Mountain Power
Exhibit No.55 Page 444 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1036
1037 HIS-METER-Unbundled MISC RATE BASE
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
1040 105 Plant Held For Future Use
1041 Situs F20 - - - - - - - - -
1042 System Generation F10 - - - - - - - - -
1043 System Generation F10 - - - - - - - - -
1044 System Generation F10 - - - - - - - - -
1045 Energy F30 - - - - - - - - -
1046 General F102 598 152 37 58 27 117 1 56 151
1047 Total Plant Held For Future Use 598 152 37 58 27 117 1 56 151
1048
1049 114 Electric Plant Acquisition Adjust F10 - - - - - - - - -
1050
1051 115 Accum Provision for Asset Acq Adj F10 - - - - - - - - -
1052
1053 128 Pensions F102D - - - - - - - - -
1054
1055 124 Weatherization F40 - - - - - - - - -
1056
1057 151 Fuel Stock F30 - - - - - - - - -
1058 Cholla F30 - - - - - - - - -
1059 Total Fuel Stock - - - - - - - - -
1060
1061 152 Fuel Stock-Undistributed F30 - - - - - - - - -
1062
1063 25316 DG&T Working Capital Deposit F30 - - - - - - - - -
1064
1065 25317 DG&T Working Capital Deposit F30 - - - - - - - - -
1066
1067 25319 Provo Working Capital Deposit F30 - - - - - - - - -
1068
1069 154 Materials and Supplies F102D 247,360 90,482 17,834 17,577 161 95,957 612 24,629 107
1070
1071 163 Stores Expense Undistributed F102D - - - - - - - - -
1072
1073 25318 Provo Working Capital Deposit F102D - - - - - - - - -
1074
1075 165 Prepayments F102D - - - - - - - - -
1076 General Plant F42 15,645 10,200 1,681 259 27 1,308 98 2,070 2
1077 System Generation F102D - - - - - - - - -
1078 System Energy F102D - - - - - - - - -
1079 System Overheads F102D 63,134 23,094 4,552 4,486 41 24,491 156 6,286 27
1080 Total Prepayments 78,780 33,294 6,233 4,746 68 25,799 254 8,356 29
1081
1082 182 Misc Regulatory Assets F102D (16,962) (6,205) (1,223) (1,205) (11) (6,580) (42) (1,689) (7)
1083 System Generation F102D - - - - - - - - -
1084 Simple Cycle Combustion Turbine F102D - - - - - - - - -
1085 System Generation F102D - - - - - - - - -
1086 Energy F30 - - - - - - - - -
1087 System Generation F102D - - - - - - - - -
1088 System Overheads F102D 95,545 34,950 6,889 6,789 62 37,064 237 9,513 41
1089 Total Misc Regulatory Assets 78,583 28,745 5,666 5,584 51 30,484 195 7,824 34
1090
1091 186 Misc Deferred Debits F102D - - - - - - - - -
1092 System Generation F102D - - - - - - - - -
1093 System Generation F102D - - - - - - - - -
1094 System Generation F102D - - - - - - - - -
1095 System Overheads F102D 35 13 3 3 0 14 0 4 0
1096 System Energy F102D - - - - - - - - -
1097 System Net Steam Plant F102D - - - - - - - - -
1098 Excise Tax F102D - - - - - - - - -
1099 Total Misc Deferred Debits 35 13 3 3 0 14 0 4 0

Rocky Mountain Power
Exhibit No.55 Page 445 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1100 DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
1103
1104 CWC Cash Working Capital F137D (10,953) (3,382) (678) (846) (3) (5,063) (65) (914) (2)
1105
1106 OWC Other Working Capital F137D 68,852 21,258 4,265 5,319 20 31,824 409 5,745 13
1107 Total Other Working Capital 68,852 21,258 4,265 5,319 20 31,824 409 5,745 13
1108
1109 18222 Nuclear Plant F10 - - - - - - - - -
1110
1111 1869 Misc Deferred Debits-Trojan F10 - - - - - - - - -
1112
1113 141 Impact Housing-Notes Receivable F30
1114 TOTAL RATE BASE ADDITIONS 463,255 170,563 33,358 32,440 324 179,132 1,405 45,701 333
1115
1116 235 Customer Service Deposits F51 - - - - - - - - -
1117
1118 2281 Accum Prov for Property Insurance F102D (10,357) (3,789) (747) (736) (7) (4,018) (26) (1,031) (4)
1119
1120 2282 Accum Prov for Injuries&Damages F102D - - - - - - - - -
1121
1122 2283 Accum Prov for Pension&Benefits F102D (528) (193) (38) (38) (0) (205) (1) (53) (0)
1123
1124 25335 Accum Prov for Pensions Obligation F102D - - - - - - - - -
1125
1126 22844 Accum Hydro Relicensing Obligation F10 - - - - - - - - -
1127
1128 254 Reg Liabilities-Insurance Provision F30 (25,594) (4,676) (1,299) (2,472) (1,589) (4,162) (22) (1,961) (9,413)
1129 254 Situs F102D - - - - - - - - -
1130 254 SG F102D - - - - - - - - -
1131
1132 22842 Accum Misc Oper Prov-Trojan F30 - - - - - - - - -
1133
1134 252 Customer Advances for Const F50 (65,571) (21,592) (5,224) - - (1,957) - (36,797) -
1135
1136 25398 SO2 Emissions F30 - - - - - - - - -
1137
1138 25399 Other Deferred Credits F10 (9,001) (1,958) (527) (947) (540) (1,186) (3) (823) (3,015)
1139
1140 190 Accum Deferred Income Taxes F104D - - - - - - - - -
1141 Customer System F104D - - - - - - - - -
1142 System Overhead F138D 20,846 6,213 1,251 1,635 5 9,926 137 1,676 3
1143 System Generation F104D - - - - - - - - -
1144 HIT F104D - - - - - - - - -
1145 Bad Debt Expense F42 - - - - - - - - -
1146 TROJP F104D - - - - - - - - -
1147 System Generation F104D - - - - - - - - -
1148 Energy F104D - - - - - - - - -
1149 System Net Plant F104D - - - - - - - - -
1150 Division Net Plant Distribution F104D 3,081 1,139 224 217 3 1,183 5 308 2
1151 Total Accum Deferred Income Taxes 23,927 7,351 1,476 1,852 7 11,109 143 1,984 5
1152
1153 281 Accum Deferred Income Taxes F104D - - - - - - - - -
1154

Rocky Mountain Power
Exhibit No.55 Page 446 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1155 DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
1158 282 Accum Deferred Income Taxes F104D (364,210) (134,653) (26,526) (25,682) (314) (139,808) (649) (36,369) (210)
1159 DITBAL F104D (198) (73) (14) (14) (0) (76) (0) (20) (0)
1160 System Net Plant F104D - - - - - - - - -
1161 Labor F138D (51,019) (15,205) (3,063) (4,001) (11) (24,294) (336) (4,103) (7)
1162 GPS F104D - - - - - - - - -
1163 CIAC F104D (16,397) (6,062) (1,194) (1,156) (14) (6,294) (29) (1,637) (9)
1164 SNPD F104D - - - - - - - - -
1165 SCHMDEXP F104D - - - - - - - - -
1166 TAXDEPR F104D - - - - - - - - -
1167 DGP F104D - - - - - - - - -
1168 IBT F104D - - - - - - - - -
1169 SSGCT F104D - - - - - - - - -
1170 SSGCH F104D - - - - - - - - -
1171 SE F104D - - - - - - - - -
1172 SG F104D - - - - - - - - -
1173 Total Accum Deferred Income Taxes (431,824) (155,993) (30,797) (30,853) (339) (170,472) (1,014) (42,129) (227)
1174
1175
1176 283 Accum Deferred Income Taxes F104D (11,347) (4,195) (826) (800) (10) (4,356) (20) (1,133) (7)
1177 System Generation F104D - - - - - - - - -
1178 Energy F104D - - - - - - - - -
1179 Labor F138D (12,044) (3,589) (723) (944) (3) (5,735) (79) (968) (2)
1180 General Plant F104D (6,392) (2,363) (466) (451) (6) (2,454) (11) (638) (4)
1181 System Net Plant F104D (304) (112) (22) (21) (0) (117) (1) (30) (0)
1182 TROJP F104D - - - - - - - - -
1183 System Generation F104D - - - - - - - - -
1184 Simple Cycle Combustion Turbine F104D - - - - - - - - -
1185 System Generation F104D - - - - - - - - -
1186 Total Accum Deferred Income Taxes (30,087) (10,260) (2,037) (2,217) (18) (12,661) (112) (2,770) (12)
1187
1188 255 Accum Investment Tax Credit F104D (295) (109) (22) (21) (0) (113) (1) (29) (0)
1189 TOTAL RATE BASE DEDUCTIONS (549,330) (191,219) (39,215) (35,432) (2,487) (183,664) (1,036) (83,610) (12,667)
1190
1191 ACCUMULATED DEPRECIATION
1193 PRODUCTION PLANT
1194 108SP Steam Prod Accumulated Depr F10 - - - - - - - - -
1195
1196 108NP Nuclear Prod Accumulated Depr F10 - - - - - - - - -
1197
1198 108HP Hydraulic Prod Accum Depr F10 - - - - - - - - -
1199
1200 108OP Other Production-Accum Depr F10 - - - - - - - - -
1201 Simple Cycle Combustion Turbine 1710 - - - - - - - - -
1202 Wind Generation F10 - - - - - - - - -
1203 System Generation F10 - - - - - - - - -
1204 System Generation F10 - - - - - - - - -
1205 Total Other Production-Accum Depr - - - - - - - - -
1206
1207 108EP Experimental Plant-Accum Depr F10 - - - - - - - - -
1208
1209
1210
1211 TOTAL PRODUCTION PLANT DEPRECIATION - - - - - - - - -
1212
1213 TRANSMISSION PLANT
1214 108TP Transmission Plant Accum Depr F106 - - - - - - - - -
1215
1216 DISTRIBUTION PLANT
1217 108360 Land and Land Rights F118 - - - - - - - - -
1218

Rocky Mountain Power
Exhibit No.55 Page 447 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1219 DIS-METER-Unbundled
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
1222 108361 Structures and Improvements F119 - - - - - - - - -
1223
1224 108362 Station Equipment F120 - - - - - - - - -
1225
1226 108364 Poles,Towers&Fixtures F121 - - - - - - - - -
1227
1228 108365 Overhead Conductors F122 - - - - - - - - -
1229
1230 108366 Underground Conduit F123 - - - - - - - - -
1231
1232 108367 Underground Conductors F124 - - - - - - - - -
1233
1234 108368 Line Transformers F125 - - - - - - - - -
1235
1236 108369 Services F126 - - - - - - - - -
1237
1238 108370 Meters F127 (2,545,471.30) (1,450,622.68) (255,670.56) (99,938.64) (40,342.15) (409,606.88) - (262,367.77) (26,922.61)
1239
1240 108371 Install on Customers'Premises F128 - - - - - - - - -
1241
1242 108372 Leased Property F129 - - - - - - - - -
1243
1244 108373 Street Lights F130 - - - - - - - - -
1245
1246 108D00 Unclassified Dist Plant-Acct 300 F121 - - - - - - - - -
1247
1248 108DS Unclassified Dist Sub-Acct 300 F120 - - - - - - - - -
1249
1250 108D Unclassified Dist Sub-Acct 300 F102D 5,539.64 2,026.35 399.39 393.65 3.60 2,148.96 13.71 551.57 2.40
1251
1252
1253 TOTAL DISTRIBUTION PLANT DEPR (2,539,931.66) (1,448,596.32) (255,271.17) (99,545.00) (40,338.55) (407,457.93) 13.71 (261,816.21) (26,920.20)
1254
1255 GENERAL PLANT
1256 108GP General Plant Accumulated Dept
1257 Sims F107D (698,587) (251,879) (49,645) (48,931) (448) (267,119) (1,705) (68,561) (299)
1258 System Generation F105D - - - - - - - - -
1259 System Generation F105D - - - - - - - - -
1260 System Generation F105D - - - - - - - - -
1261 Customer-System F42 - - - - - - - - -
1262 System Overheads F102D (72,937) (26,680) (5,259) (5,183) (47) (28,294) (181) (7,262) (32)
1263 Energy F30 - - - - - - - - -
1264 Simple Cycle Combustion Turbine F10 - - - - - - - - -
1265 Cholla F10 - - - - - - - - -
1266 Total General Plant Accumulated Depr (761,524) (278,559) (54,904) (54,114) (495) (295,413) (1,885) (75,823) (331)
1267
1268 108MP Mining Plant Accumulated Depr. F30 - - - - - - - - -
1269
1270 1081390 Accum Depr-Capital Lease F30 - - - - - - - - -
1271 Remove Capital Lease F30 - - - - - - - - -
1272
1273 1081399L Accum Depr-Capital Lease F30 - - - - - - - - -
1274 Energy F30 - - - - - - - - -
1275 Remove Capital Lease F30 - - - - - - - - -
1276
1277 TOTAL GENERAL PLANT ACCUM DEPR (761,524) (278,559) (54,904) (54,114) (495) (295,413) (1,885) (75,823) (331)
1278
1279
1280 TOTAL ACCUM DEPR-PLANT IN SERVICE (3,301,456) (1,727,155) (310,175) (153,659) (40,834) (702,871) (1,872) (337,639) (27,251)
1281

Rocky Mountain Power
Exhibit No.55 Page 448 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
1282 DIS-METER-Unbundled ACCUMULATED AMORTIZATION
A B C D E F G H I J L M
ACCT DESCRIPTION Factor Jurisdiction Schedule 1 Schedule 36 Large Power High Voltage Schedule 10 Schedules Small Power Contract 1
1285 111CLS Accum Prov for Amort-Steam F10 - - - - - - - - -
1286
1287 111CLG Accum Prov for Amort-General
1288 Sims F108D (10,015) (3,664) (722) (712) (7) (3,885) (25) (997) (4)
1289 Customer-System F108D - - - - - - - - -
1290 System Generation F108D - - - - - - - - -
1291 System Overheads F108D (977) (357) (70) (69) (1) (379) (2) (97) (0)
1292 Energy F108D - - - - - - - - -
1293 Total Accum Prov for Amort-General (10,992) (4,021) (793) (781) (7) (4,264) (27) (1,094) (5)
1294
1295 111CLH Accum Prov for Amort-Hydro F30 - - - - - - - - -
1296
1297 111IP Accum Prov for Amort-Intangible
1298 Sims F107D (14,659) (5,362) (1,057) (1,042) (10) (5,687) (36) (1,460) (6)
1299 System Generation F105D - - - - - - - - -
1300 System Generation F105D - - - - - - - - -
1301 Energy F30 - - - - - - - - -
1302 System Generation F105D - - - - - - - - -
1303 Customer-System F42 - - - - - - - - -
1304 System Generation F105D - - - - - - - - -
1305 System Generation F10 - - - - - - - - -
1306 System Generation F10 - - - - - - - - -
1307 System Overheads F102D (235,885) (86,285) (17,007) (16,762) (153) (91,505) (584) (23,486) (102)
1308 Total Accum Prov for Amort-Intangible (250,545) (91,647) (18,064) (17,804) (163) (97,192) (620) (24,946) (109)
1309
1310 111390 Accum Prov for Amort-Capital Lease F30 - - - - - - - - -
1311
1312
1313 TOTAL ACCUM PROV FOR AMORTIZATION (261,537) (95,668) (18,856) (18,585) (170) (101,456) (648) (26,040) (114)

Rocky Mountain Power
Exhibit No.55 Page 449 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Factor Table COS
Rocky Mountain Power
Cost Of Service By Rate Schedule-COS Factor Summary
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
Class Allocation Factors
A B C D E F G H I J L M P
COS Dmd Eng
General Sry
Large Power General Sry St.&Area Lgt General Sry
Residential Residential Schedules 6, High Voltage Irrigation Schedules Small Power
Factor DESCRIPTION Split Schedule 1 Schedule 36 35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1 Factor
A Direct Assignment
F10 Coincident Peak,System 75% / 25% 0.217544 0.058603 0.105217 0.060043 0.131729 0.000382 0.091458 0.335025 1.00000000
F11 Coincident Peak,System 50% / 50% 0.205936 0.055983 0.102347 0.060722 0.142026 0.000536 0.086508 0.345941 1.00000000
F12 Coincident Peak,System 100% / 0% 0.229151 0.061222 0.108088 0.059363 0.121431 0.000227 0.096409 0.324108 1.00000000
F13 SS Generation Combustion Turbine 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 -
F14 SS Gen Combustion Turbine 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 -
F15 SS Capacity Cholla 0.000000 0.000000 0.0000001 0.000000 0.000000 0.000000 0.000000 0.000000 -
F16 SS Generation Cholla 0.000000 0.000000 0.000000 0.000000 0.0000001 0.000000 0.000000 0.000000
F17 SS Capacity Contract 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000
F18 SS Generation Contract 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 -
F20 12 Weighted Distribution Peaks 0.232748 0.045906 0.086749 0.000000 0.564448 0.000157 0.069992 0.000000 1.00000000
F21 Transformers -NCP 0.453382 0.095592 0.060960 0.000000 0.239298 0.000727 0.150041 0.000000 1.00000000
F22 Secondary Lines-NCP 0.378317 0.095128 0.061175 0.000000 0.368717 0.000000 0.096663 0.000000 1.000050 00
F30 MWH @ Input 0.1827221 0.050744 0.096605 0.0620811 0.162622 0.000845 0.076606 0.367775 1.00000000
F33 SS Energy Combustion Turbine 0.000000 0.000000 0.000000 0.000000 0.000000 0.0000001 0.000000 0.000000 -
F35 SS Energy Cholla 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 -
F37 SSystem Energy Purchase 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 0.000000 -
F40 Average Customers 0.680430 0.112123 0.014419 0.000187 0.062582 0.006829 0.123418 0.000011 1.00000000
F41 Weighted Customers Acct 902 0.680430 0.112123 0.014419 0.000187 0.062582 0.006829 0.123418 0.000011 1.00000000
F42 Weighted Customers Acct 903 0.651981 0.1074351 0.016567 0.001745 0.083602 0.006236 0.132332 0.000103 1.00000000
F43 Residential Split 0.858529 0.141471 0.000000 0.0000001 0.000000 0.000000 0.000000 0.0000001 1.00000000
F44 Commercial Split 0.000000 0.000000 0.099349 0.000251 0.000000 0.0000001 0.900400 0.000000 1.00000000
F45 Industrial/Irrigation Split 0.000000 0.000000 0.019305 0.002240 0.908784 0.000000 0.069511 0.000160 1.00000000
F46 Lighting/OSPA Split 0.000000 0.000000 0.000000 0.000000 0.000000 1.000000 0.000000 0.000000 1.00000000
F47 Wtd Customers Acct 902-irrigation 0.703400 0.115908 0.014906 0.000194 0.030937 0.007060 0.127585 0.000011 1.00000000
F48 Wtd Customers Acct 903-irrigation 0.681719 0.112335 0.017323 0.001825 0.041802 0.006520 0.138368 0.000107 1.00000000
F50 Customer Advances 0.329297 0.079669 0.0000001 0.000000 0.029848 0.000000 0.561186 0.000000 1.00000000
F51 Security Deposits 0.236148 0.001973 0.376294 0.000000 0.266651 0.000000 0.118933 0.000000 1.00000000
F60 Meters 0.569884 0.100441 0.039261 0.015849 0.160916 0.000000 0.103072 0.010577 1.00000000
F70 Services 0.703224 0.115879 0.041892 0.000000 0.000000 0.000000 0.139004 0.000000 1.00000000
F80 Uncollectables 0.725506 0.175526 0.040734 0.006189 0.008723 0.000000 0.043322 0.000000 1.00000000
F101 Rate Base 0.25940 0.06236 0.09644 0.04409 0.20356 0.00080 0.08834 0.24501 1.00000000
F101P Generation Rate Base 0.21691 0.05838 0.10473 0.06002 0.13287 0.00041 0.09094 0.33574 1.00000000
F101T Transmission Rate Base 0.21524 0.05815 0.10767 0.06143 0.13409 0.00039 0.08033 0.34271 1.00000000
F101D Distribution Rate Base 0.37091 0.07293 0.07071 0.00071 0.38558 0.00180 0.09772 (0.00036) 1.00000000
F101R Retail Rate Base 0.53088 0.08804 0.03522 0.01236 0.13681 0.00521 0.12885 0.06263 1.00000000
F101M Misc Rate Base 0.25438 0.06196 0.09674 0.04528 0.19543 0.00090 0.09349 0.25182 1.00000000

Rocky Mountain Power
Exhibit No.55 Page 450 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
F102 SGP-System Gross Plant 0.25411 0.06193 0.09679 0.04539 0.19492 0.00090 0.09346 0.25250 1.00000000
F102P SGGP-System Gross Generation Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F102T SGTP-System Gross Transmission Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F102D SGDP-System Gross Distribution Plant 0.36579 0.07210 0.07106 0.00065 0.38792 0.00248 0.09957 0.00043 1.00000000
F102R SGTP-System Gross Retail Plant 0.25411 0.06193 0.09679 0.04539 0.19492 0.00090 0.09346 0.25250 1.00000000
F102M SGDP-System Gross Misc Plant 0.25411 0.06193 0.09679 0.04539 0.19492 0.00090 0.09346 0.25250 1.00000000
F103 SGP-System Gross Plant(Regulatory fees) 0.33333 - - - - 0.33333 - 0.33333 1.00000000
F104 SNP-System Net Plant 0.25414 0.06203 0.09686 0.04596 0.19137 0.00072 0.09348 0.25544 1.00000000
F104P SNP-System Net Generation Plant 0.21738 0.05857 0.10518 0.06005 0.13188 0.00038 0.09139 0.33518 1.00000000
F104T SNP-System Net Transmission Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F104D SNP-System Net Distribution Plant 0.36971 0.07283 0.07051 0.00086 0.38387 0.00178 0.09986 0.00058 1.00000000
F104R SNP-System Net Retail Plant 0.65198 0.10744 0.01657 0.00175 0.08360 0.00624 0.13233 0.00010 1.00000000
F104M SNP-System Net Misc Plant 0.25414 0.06203 0.09686 0.04596 0.19137 0.00072 0.09348 0.25544 1.00000000
F105 STP-System Prod&Trans Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F105P SGGP-System Gross Generation Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F105T SGTP-System Gross Transmission Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F105D SGDP-System Gross Distribution Plant 0.36579 0.07210 0.07106 0.00065 0.38792 0.00248 0.09957 0.00043 1.00000000
F105R SGTP-System Gross Retail Plant 0.36579 0.07210 0.07106 0.00065 0.38792 0.00248 0.09957 0.00043 1.00000000
F105M SGDP-System Gross Misc Plant 0.36579 0.07210 0.07106 0.00065 0.38792 0.00248 0.09957 0.00043 1.00000000
F106 STP-System Transmission Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F107 STP-System Trans&Dist Plant 0.28116 0.06439 0.09056 0.03456 0.24167 0.00128 0.09494 0.19144 1.00000000
F107P SGGP-System Gross Generation Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F107T SGTP-System Gross Transmission Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F107D SGDP-System Gross Distribution Plant 0.36579 0.07210 0.07106 0.00065 0.38792 0.00248 0.09957 0.00043 1.00000000
F107R SGTP-System Gross Retail Plant 0.36579 0.07210 0.07106 0.00065 0.38792 0.00248 0.09957 0.00043 1.00000000
F107M SGDP-System Gross Misc Plant 0.36579 0.07210 0.07106 0.00065 0.38792 0.00248 0.09957 0.00043 1.00000000
F108 SGP-System General Plant 0.28719 0.06488 0.08879 0.03257 0.24934 0.00139 0.09503 0.18081 1.00000000
F108P SGGP-System Gen Generation Plant 0.21292 0.05756 0.10407 0.06031 0.13583 0.00044 0.08948 0.33938 1.00000000
F108T SGTP-System Gen Transmission Plant 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F108D SGDP-System Gen Distribution Plant 0.36579 0.07210 0.07106 0.00065 0.38792 0.00248 0.09957 0.00043 1.00000000
F108R SGTP-System Gen Retail Plant 0.65198 0.10744 0.01657 0.00175 0.08360 0.00624 0.13233 0.00010 1.00000000
F108M SGDP-System Gen Misc Plant 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F110 SIP-System Intangible Plant 0.31252 0.06879 0.08523 0.04116 0.16356 0.00168 0.09949 0.22758 1.00000000
F118 Account 360 0.23275 0.04591 0.08675 - 0.56445 0.00016 0.06999 - 1.00000000
F119 Account 361 0.23275 0.04591 0.08675 0.56445 0.00016 0.06999 1.00000000
F120 Account 362 0.23275 0.04591 0.08675 0.56445 0.00016 0.06999 1.00000000
F121 Account 364 0.24131 0.04880 0.08524 0.55293 0.00015 0.07156 1.00000000
F122 Account 365 0.26910 0.05820 0.08036 0.51556 0.00012 0.07665 1.00000000
F123 Account 366 0.30586 0.07063 0.07390 0.46614 0.00008 0.08339 1.00000000
F124 Account 367 0.27450 0.06003 0.07941 0.50830 0.00011 0.07764 1.00000000
F125 Account 368 0.45338 0.09559 0.06096 0.23930 0.00073 0.15004 1.00000000
F126 Account 369 0.70322 0.11588 0.04189 - - 0.13900 1.00000000
F127 Account 370 0.56988 0.10044 0.03926 0.01585 0.16092 - 0.10307 0.01058 1.00000000
F128 Account 371 - - - - - 1.00000 - - 1.00000000
F129 Account 372 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F130 Account373 - - - - - 1.00000 - - 1.00000000
F131 Account 581 thru 587&591 thru 597 0.29802 0.06003 0.07841 0.00022 0.47617 0.00659 0.08041 0.00014 1.00000000
F132 Account 364+365 0.24969 0.05164 0.08377 - 0.54166 0.00014 0.07310 - 1.00000000
F133 Account 366+367 0.28347 0.06306 0.07784 0.49624 0.00010 0.07929 1.00000000
F134 Account 364+365+369 (OH) 0.29270 0.06459 0.07927 0.48182 0.00012 0.08150 1.00000000
F135 Account 366+367+369 (UG) 0.46744 0.07219 0.06310 0.29616 0.00006 0.10104 1.00000000
F136 Account 902+903+904 0.69428 0.12560 0.02158 0.00241 0.03328 0.00531 0.11747 0.00007 1.00000000
F137 Total 0&M Expense 0.21994 0.05704 0.09832 0.05499 0.16838 0.00109 0.08572 0.31452 1.00000000

Rocky Mountain Power
Exhibit No.55 Page 451 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
F137P Generation O&M Exp 0.20170 0.05502 0.10128 0.06096 0.14586 0.00059 0.08468 0.34990 1.00000000
F137T Transmission O&M Exp 0.21639 0.05827 0.10469 0.05997 0.13374 0.00042 0.09074 0.33578 1.00000000
F137D Distribution O&M Exp 0.30875 0.06194 0.07725 0.00029 0.46221 0.00594 0.08345 0.00019 1.00000000
F137R Retail O&M Exp (Customer) 0.69221 0.12378 0.02065 0.00213 0.03733 0.00551 0.11833 0.00006 1.00000000
F137M Misc&Customer O&M Exp 0.22884 0.05939 0.10174 0.05582 0.14720 0.00084 0.09040 0.31575 1.00000000
F138 GTD O&M Exp (less fuel,purchased p&wheeling) 0.27551 0.06354 0.09056 0.03778 0.22998 0.00265 0.08952 0.21045 1.00000000
F138P Generation O&M Exp(less fuel&purchased power) 0.21494 0.05802 0.10457 0.06020 0.13404 0.00042 0.09035 0.33747 1.00000000
F138T Transmission O&M Exp-(less wheeling exp) 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F138D Distribution O&M Exp 0.29802 0.06003 0.07841 0.00022 0.47617 0.00659 0.08041 0.00014 1.00000000
F138R Retail O&M Exp (Customer) 0.69255 0.12392 0.02069 0.00213 0.03693 0.00550 0.11821 0.00006 1.00000000
F138M Misc&Customer O&M Exp 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F140 Revenue Requirement Before Rev Credits 0.23293 0.05875 0.09742 0.05154 0.17837 0.00110 0.08735 0.29253 1.00000000
F140P Revenue Requirement Before Rev Credits 0.20589 0.05579 0.10162 0.06050 0.14400 0.00058 0.08595 0.34567 1.00000000
F140T Revenue Requirement Before Rev Credits 0.21619 0.05830 0.10603 0.06058 0.13342 0.00040 0.08664 0.33844 1.00000000
F140D Revenue Requirement Before Rev Credits 0.34219 0.06768 0.07359 0.00064 0.41996 0.00411 0.09164 0.00020 1.00000000
F140R Revenue Requirement Before Rev Credits 0.68612 0.12119 0.01991 0.00203 0.04468 0.00563 0.12064 (0.00018) 1.00000000
F140M Revenue Requirement Before Rev Credits 0.23051 0.05956 0.10142 0.05513 0.15036 0.00085 0.09060 0.31157 1.00000000
F141 Firm Revenues 0.25225 0.06103 0.09455 0.04707 0.17926 0.00180 0.08822 0.27582 1.00000000
F150 Income Before State Taxes 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F150P Income Before State Taxes 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F150T Income Before State Taxes 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F150D Income Before State Taxes 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F150R Income Before State Taxes 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F150M Income Before State Taxes 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
F151 Depreciation Expense 0.24768 0.06112 0.09808 0.04769 0.18673 0.00111 0.09263 0.26496 1.00000000
F151P Depreciation Expense 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33503 1.00000000
F151T Depreciation Expense 0.21754 0.05860 0.10522 0.06004 0.13173 0.00038 0.09146 0.33502 1.00000000
F151D Depreciation Expense 0.36056 0.07051 0.07131 0.00108 0.39501 0.00384 0.09696 0.00072 1.00000000
F151R Depreciation Expense 0.65198 0.10744 0.01657 0.00175 0.08360 0.00624 0.13233 0.00010 1.00000000
F151M Depreciation Expense 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.10000 0.80000000
1 2 3 4 5 6 7 8 9 10 11 13 14 1.00000000

Rocky Mountain Power
Exhibit No.55 Page 452 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Func Factor Table
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
A B C E F G H I
FACTOR NAME Production Transmission Distribution Retail Misc TOT Description
ACCMDIT 0.451331 0.273637 0.220211 0.054821 - 1.000000 Deferred Income Tax-Balance
BOOKDEPR 0.622623 0.148456 0.228104 0.000817 - 1.000000 Book Depreciation
COM_EQ - - - - - - Communications Equipment
CUST - - - 1.000000 - 1.000000 Distribution Retail
DDS2 0.480165 (0.021816) (0.120753) (0.005753) 0.668157 1.000000 Deferred Debits- Situs
DDS6 - - - - - - Deferred Debits- Situs
DDSO2 0.390101 0.095332 0.413082 0.090159 0.011328 1.000000 Deferred Debits- System Overhead
DDSO6 - - - - 1.000000 1.000000 Deferred Debits- System Overhead
DEFSG 0.942696 0.057304 - - - 1.000000 Deferred Debit- System Generation
DMSC - - - - 1.000000 1.000000 Distribution Miscellaneous
DPW - - 1.000000 - - 1.000000 Distribution Poles &Wires
ESD 0.300000 0.100000 0.600000 - - 1.000000 Environmental Services Department
FERC 0.424278 0.575722 - - - 1.000000 FERC Fees
G 0.194290 0.353563 0.441129 0.011018 - 1.000000 General Plant
G-DGP 0.625949 0.374051 - - - 1.000000 General Plant-DGP Factor
G-DGU 0.625949 0.374051 - - - 1.000000 General Plant-DGU Factor
GP 0.435909 0.268166 0.288295 0.007630 - 1.000000 Total Plant
G-SG 0.394904 0.605096 - - - 1.000000 General Plant- SG Factor
G-SITUS - 0.288166 0.711834 - - 1.000000 General Plant- SITUS Factor
I 0.428142 0.183447 0.134074 0.254336 - 1.000000 Intangible Plant

Rocky Mountain Power
Exhibit No.55 Page 453 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
I-DGP 1.000000 - - - - 1.000000 Intangible Plant-DGP Factor
I-DGU 1.000000 - - - - 1.000000 Intangible Plant-DGU Factor
I-SG 0.774262 0.225738 - - - 1.000000 Intangible Plant- SG Factor
I-SITUS - 0.652243 0.347757 - - 1.000000 Intangible Plant- SITUS Factor
LABOR 0.414146 0.095797 0.378948 0.111109 - 1.000000 Direct Labor Expense
MSS 0.710459 0.018049 0.271492 - - 1.000000 Materials & Supplies
OTHDGP 0.183005 0.816995 - - - 1.000000 Other Revenues-DGP Factor
OTHDGU 0.183005 0.816995 - - - 1.000000 Other Revenues-DGU Factor
OTHSE - 1.000000 - - - 1.000000 Other Revenues- SE Factor
OTHSG 0.183005 0.816995 - - - 1.000000 Other Revenues- SG Factor
OTHSGR 0.183005 0.816995 - - - 1.000000 Other Revenues-Rolled-In SG Factor
OTHSITUS 0.033138 0.953507 - - 0.013354 1.000000 Other Revenues- Situs
OTHSO - - - - 1.000000 1.000000 Other Revenues- SO Factor
P 1.000000 - - - - 1.000000 Production
SCHMA 0.298370 0.259344 0.427547 0.016325 (0.001586) 1.000000 Schedule M Additions
SCHMAF 1.000000 - - - - 1.000000 Schedule M Additions-Flow Through
SCHMAP 0.776886 0.036483 0.144317 0.042314 - 1.000000 Schedule M Additions-Permanent
SCHMAP-SO 0.796257 0.033315 0.131787 0.038641 - 1.000000 Schedule M Additions-Permanent SO
SCHMAT 0.297272 0.259855 0.428197 0.016266 (0.001590) 1.000000 Schedule M Additions- Temporary
SCHMAT-GPS 0.435909 0.268166 0.288295 0.007630 - 1.000000 Schedule M Additions- Temporary-GPS
SCHMAT-SE 1.000725 (0.000119) (0.000469) (0.000137) - 1.000000 Schedule M Additions- Temporary-SE
SCHMAT-SITUS 1.276898 (0.132287) (0.159811) 0.036095 (0.020895) 1.000000 Schedule M Additions- Temporary-SITUS
SCHMAT-SNP 0.446545 0.266864 0.286571 0.000020 - 1.000000 Schedule M Additions- Temporary-SNP
SCHMAT-SO (0.116162) (0.030979) (0.103223) (0.028154) 1.278519 1.000000 Schedule M Additions- Temporary-SO
SCHMD 0.886343 0.313272 (0.054892) (0.142517) (0.002205) 1.000000 Schedule M Deductions
SCHMDF 1.000000 - - - - 1.000000 Schedule M Deductions-Flow Through
SCHMDP 0.469006 0.256043 0.274950 - - 1.000000 Schedule M Deductions-Permanent
SCHMDP-SO - Schedule M Deductions-Permanent SO
SCHMDT 0.886396 0.313279 (0.054934) (0.142535) (0.002205) 1.000000 Schedule M Deductions-Temporary
SCHMDT-GPS 0.446573 0.266861 0.286566 - - 1.000000 Schedule M Deductions-Temporary-GPS
SCHMDT-SG 1.003560 (0.003560) - - - 1.000000 Schedule M Deductions-Temporary-SG

Rocky Mountain Power
Exhibit No.55 Page 454 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
SCHMDT-SITUS 0.873476 (0.005803) (0.024149) 0.000531 0.155944 1.000000 Schedule M Deductions-Temporary-SITUS
SCHMDT-SNP 0.446573 0.266861 0.286566 - - 1.000000 Schedule M Deductions-Temporary-SNP
SCHMDT-SO 0.413410 0.075761 0.384004 0.126825 - 1.000000 Schedule M Deductions-Temporary-SO
T - 1.000000 - - - 1.000000 Transmission
TAXDEPR 0.488539 0.241410 0.258305 0.011746 - 1.000000 Tax Depreciation
TD - 0.482197 0.517803 - - 1.000000 Transmission/Distribution
CWC 0.763175 0.106582 0.103335 0.015966 0.010943 1.000000 Cash Working Capital
DITEXP - - - - - - Deferred Income Tax-Expense
FIT 1.112616 (0.052794) (0.072499) 0.016203 (0.003526) 1.000000 Federal Income Taxes
IBT 1.343563 (0.161060) (0.221176) 0.049430 (0.010757) 1.000000 Income Before Taxes
NONE - - - - - - Not Functionalized
NUTIL - - - - - - Non-Utility
PT 0.624502 0.375498 - - - 1.000000 Production/Transmission
PTD 0.452972 0.272383 0.274645 - - 1.000000 Prod, Trans,Dist Plant
REVREQ 0.675602 0.167255 0.135749 0.013810 0.007584 1.000000 Revenue Requirement
SIT 1.343563 (0.161060) (0.221176) 0.049430 1 (0.010757)1 1.000000 State Income Taxes

Rocky Mountain Power
Exhibit No.55 Page 455 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Factor Table Dist
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Adjusted 12 Months Ended December 2023
Distribution Functionalization Factors
A B C D E F G H
FACTOR SUBS P & C XFMR SERVICE METER TOTAL DESCRIPTION
SUBS 1.00000 - - - - 1.00000 Substations
PC - 1.00000 - - - 1.00000 Poles & Conductor
XFMR - - 1.00000 - - 1.00000 Transformer
SERV - - - 1.00000 - 1.00000 Services
METR - - - - 1.00000 1.00000 Meters
CUST - - - - - - Customer Accounting & Service
MISC - - - - - - Miscellaneous
PLNT 0.11481 0.49375 0.22204 0.12724 0.04215 1.00000 Distribution Plant
PLNT2 0.18866 0.81134 - - - 1.00000 Substations, Poles & Conductor
DISom 0.10355 0.87385 0.00596 - 0.01664 1.00000 Dist. Cust. Acctg, Service, Sales O & M
INTN 0.11481 0.49375 0.22204 0.12724 0.04215 1.00000 Distribution Related Intangible Plant
GENL 0.11481 0.49375 0.22204 0.12724 0.04215 1.00000 Distribution Related General Plant
ZERO - - - - - - -
DRB 0.13450 0.47120 0.21608 0.12335 1 0.05487 1.00000 iDistribution Rate Base

Rocky Mountain Power
Exhibit No.55 Page 456 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Demand Factors (F70-F18)
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Demand Factor
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Residential Residential Large Power High Voltage Irrigation Schedules Small
Description Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Power Contract 1 Total
1 Secondary 1,273,786 340,319 600,830 6749999 1,263 5359911 3,427,108
2
3 Primary - - - - - - - - -
4
5 Sub-Transmission 329,985 329,985
6
7 Transmission 1,801,627 1,801,627
8
9 Total KW @ Input 19273,786 3409319 600,830 329,985 674,999 1,263 5359911 1,801,627 5,558,720
10
11 KW%=FACTOR 12 22.915% 6.122% 10.809% 5.936% 12.143% 0.023% 9.641% 32.4108% 100.00%
12
13 Total MWh @ Input 675,807 1879681 357,300 229,610 601,467 3,125 2839332 1,360,236 39698,559
14
15 MWh% 18.2722% 5.0744% 9.6605% 6.2081% 16.2622% 0.0845% 7.6606% 36.7775% 100.0000%
16
17

Rocky Mountain Power
Exhibit No.55 Page 457 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
KW Loads Coincident To System Peak
Merged Company Peaks
2020 Protocol
Coincident Peaks @ Input
A B C D E F G H I J K L M N O
Month Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Sum Of
Peak Date: COS 2 7 4 10 13 12 22 5 5 30 26 17 12
Peak Time: Sch 19:00 09:00 09:00 08:00 18:00 17:00 17:00 17:00 17:00 08:00 19:00 19:00 cps
1 Residential
2 Sch 001 sec 1 139,934 126,825 92,884 96,353 75,131 103,612 106,327 138,864 88,405 86,780 106,520 112,152 19273,786
3 Sch 036 sec 36 51,012 40,463 28,201 29,413 20,248 23,456 19,898 24,812 16,411 24,406 30,042 31,957 340,319
4
5 Residential Total 190,945 167,288 121,085 125,766 95,380 127,068 126,224 163,676 104,816 111,185 136,561 144,110 1,614,104
6
7 General Service
8 Sch 006 sec 6,35 53,414 55,231 48,271 53,657 459823 46,797 45,651 55,141 46,294 54,608 47,086 48,859 600,830
9 Sch 007 sec 7 2 2 - - - - - - - 9 69 63 144
10 Sch 009 sub trn 9 249133 289264 22,286 29,099 279850 379410 22,906 28,553 28,438 23,435 30,272 27,337 329,985
11 Sch 023 sec 23 58,250 599600 489352 58,563 309735 369344 34,024 46,174 32,969 46,891 44,501 39,508 535,911
12
13 Contract SC 1579515 184,736 135,821 140,238 1719689 115,152 164,442 132,698 1259031 184,383 187,854 102,068 19801,627
14 Gen Service Total 293,314 327,832 254,730 281,558 2769097 235,703 267,023 262,566 2329732 309,325 309,782 217,835 3,268,498
15
16 Irrigation
17 Sch 010 sec 10 413 210 586 409 15,334 178,509 236,574 96,655 138,206 6,366 1,504 231 674,999
18 Irrigation Total 413 210 586 409 15,334 178,509 236,574 96,655 138,206 6,366 1,504 231 674,999
19
20 Street Lights
21 Sch 011 sec 11 1 1 - - - - - - - 5 37 35 79
22 Sch 012 sec 12 13 12 66 493 456 1,040
23
24 St Lighting Total 14 13 71 531 490 1,119
25
26 State of Idaho 484,687 495,343 376,402 407,733 386,811 541,280 629,821 522,897 475,755 426,948 448,378 362,666 59558,720

Rocky Mountain Power
Exhibit No.55 Page 458 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
KW Loads Coincident To System Peak
Merged Company Peaks
2020 Protocol
Coincident Peaks @ Sales
A B C D E F G H I J K L M N O
Month Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Sum Of
Peak Date: COS 31 2 1 3 22 30 21 15 8 30 28 18 12
Peak Time: Sch 9 9 9 9 17 18 18 17 18 8 19 19 cps
1 Residential
2 Sch 001 sec 1 127,405 115,470 84,568 87,726 68,405 94,335 96,807 126,430 80,490 79,010 96,982 102,111 1,159,737
3 Sch 036 sec 36 46,444 36,840 25,676 26,779 189435 21,356 18,116 22,591 14,942 22,221 27,352 29,096 309,848
4
5 Residential Total 173,849 152,310 110,243 114,506 86,840 115,691 1149923 1499021 95,431 101,230 124,334 131,207 1,469,585
6
7 General Service
8 Sch 006 sec 6,35 48,631 509285 43,949 48,853 41,721 42,607 41,563 50,204 42,149 49,719 42,870 44,484 547,035
9 Sch 007 sec 7 2 1 0 0 0 0 0 0 0 8 62 57 131
10 Sch 009 sub trn 9 23,246 27,225 21,467 28,029 26,826 369035 22,064 27,504 27,393 22,573 29,160 26,333 317,856
11 Sch 023 sec 23 53,035 54,264 44,023 53,320 27,983 339089 30,977 42,040 30,017 42,693 40,517 35,970 487,928
12
13 Contract 1 SC 151,726 177,945 130,829 135,084 165,378 110,919 1589397 127,820 120,436 1779606 180,949 989316 1,735,404
14 Gen Service Total 276,639 3099721 240,268 265,286 2619908 222,651 2539002 2479568 219,995 292,598 293,557 205,161 3,088,354
15
16 Irrigation
17 Sch 010 sec 10 376 191 534 372 13,961 249,176 325,203 127,550 154,048 5,796 1,370 210 878,787
18 Irrigation Total 376 191 534 372 13,961 249,176 3259203 127,550 154,048 5,796 1,370 210 878,787
19
20 Street Lights
21 Sch 011 sec 11 1 1 0 0 0 0 0 0 0 5 34 32 72
22 Sch 012 sec 12 12 11 0 0 0 0 0 0 0 60 449 415 947
23
24 St Lighting Total 13 12 - - - - - - - 64 483 446 1,019
25
26 State of Idaho 450,877 4629234 351,045 380,164 3629709 587,518 6939128 5249139 469,474 399,689 419,744 337,024 5,437,745
Coin Peaks g,Sales
Sch.6-see Com 48,610 50,263 439932 489852 41,720 42,606 41,562 50,202 42,147 49,676 42,824 44,465 5469859
Sch.35-sec 21 23 17 1 0 1 2 1 1 43 46 20 176
Total 6see 48,631 509285 43,949 48,853 419721 42,607 419563 50,204 42,149 49,719 42,870 44,484 547,035
Curtailment
Sch.10 Input 10 0 0 0 0 0 95,171 120,609 43,438 309991 0 0 0 290,208

Rocky Mountain Power
Exhibit No.55 Page 459 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Distribution Factors (F20-F22)
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Distribution Factors
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Residential Residential Large Power High Voltage Irrigation Schedules Small Power
Description Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1 Total
1 Secondary 121,412 23,947 45,252 294,442 82 36,511 521,646
2
3 Primary - - - - - - -
4
5 Sub-Transmission
6
7 Transmission
8
9 12 Wgt Dist Peaks
10 @Input 121,412 23,947 45,252 294,442 82 36,511 521,646
11
12
13 Substations
14 FACTOR 20 23.2748% 4.5906% 8.6749% 0.0000% 56.4448% 0.0157% 6.9992% 0.0000% 100.0000%
15
16
17 Max NCP-Sec 517,288 130,073 83,648 - 504,161 995 132,171 - 1,368,335
18
19 CustlTransformer 2.87 2.20 1.29 1.31 1.19 1.00 2.15 0.00
20
21 Coincidence Factor 0.70 0.77 1.00 0.00 1.00 1.00 0.77 0.00
22
23 Max NCP 517,288 130,073 83,648 504,161 132,171 1,367,340
24
25
26 Secondary Lines
27 FACTOR22 37.8317% 9.5128% 6.1175% 0.0000% 36.8717% 0.0000% 9.6663% 0.0000% 100.0000%
28
29
30 * If Line 19>1,
31 Line 30=Line 23

Rocky Mountain Power
Exhibit No.55 Page 460 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Distribution Factors Detail
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
2020 Protocol
Distribution Factors
Weighted Distribution Peaks @ Input
A B C D E F G H I J K L N1 N O
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
COS 30 16 28 5 9 30 21 1 12 2 29 12 Sum of 12
Description Sch .Ian-00 Jan-00 Jan-00 Jan-00 Jan-00 Jan-00 Jan-00 Jan-00 Jan-00 Jan-00 .Ian-00 Jan-00 Dist Peaks
Substation Peaks 51,841 49 - - - - 279,141 15,134 - 33,500 - - 379,665
Weighting 13.65% 0.01% 0.00% 0.00% 0.00% 0.00% 73.52% 3.99% 0.00% 8.82% 0.00% 0.00% 100.0
1 Residential
2 Sch 001 sec 1 22,435 13 - - - - 86,360 6,335 - 6,268 - - 121,412
3 Sch 036 sec 36 7,086 4 14,631 923 1,301 23,947
4
5 Residential Total 29,522 18 0 0 0 0 100,992 7,258 0 7,569 0 0 145,359
6
7 General Service
8 Sch 006 sec 6,35 6,493 5 31,980 2,147 4,628 45,252
9 Sch 007 sec 7 9 0 - - - 9
10 Sch 023 sec 23 6,997 5 24,096 1,874 3,539 36,511
11
12 General Service Total 13,498 11 56,076 4,020 8,167 81,773
13
14 Irrigation
15 Sch 010 sec 10 59 0 266,266 19,271 8,846 294,442
16 Irrigation Total 59 0 266,266 19,271 8,846 294,442
17
18 Street Lights
19 Sch 011 sec 11 5 0 - - - 5
20 Sch 012 sec 12 67 11 67
21
22 St Lighting Total 72 0 - - - 72
23
24
25 State of Idaho 43,152 28 423,334 30,549 24,583 521,646

Rocky Mountain Power
Exhibit No.55 Page 461 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Distribution Peaks @ Input
A B C D E F G H I J K L M N O
Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
COS 30 16 28 5 9 30 21 1 12 2 29 12 Sum of 12
Description Sch 20 8 7 7 8 17 19 17 20 12 8 10 Dist Peaks
1 Residential
2 Sch 001 sec 1 164,362 133,026 105,435 128,361 95,273 108,201 117,465 158,767 117,651 71,064 107,070 118,535 1,425,211
3 Sch 036 sec 36 51,915 43,913 33,350 36,476 23,188 22,372 19,901 23,143 24,006 14,753 32,079 28,515 353,611
4
5 216,277 176,940 138,786 164,836 118,460 130,574 137,367 181,910 141,657 85,817 139,149 147,050 1,778,823
6 General Service
7 Sch 006 sec 6,35 47,564 52,039 48,399 50,922 45,512 49,414 43,498 53,798 44,380 52,472 54,370 62,462 604,832
8 Sch 007 sec 7 68 33 25 14 - - - - 81 - 43 - 264
9 Sch 023 sec 23 51,258 53,387 58,097 46,829 48,447 37,207 32,775 46,961 24,461 40,126 50,221 62,304 552,073
10
11 General Service Total 98,890 105,459 106,521 97,765 93,959 86,620 76,274 100,759 68,923 92,598 104,635 124,766 1,157,168
12
13 Irrigation
14 Sch 010 sec 10 431 408 375 376 3,207 268,954 362,168 482,977 208,067 100,299 7,705 206 1,435,174
15 Irrigation Total 431 408 375 376 3,207 268,954 362,168 482,977 208,067 100,299 7,705 206 1,435,174
16
17 Street Lights
18 Sch 011 sec 11 38 19 14 8 - - - - 46 - 23 - 148
19 Sch 012 sec 12 492 239 183 106 597 308 1,927
20
21 St Lighting Total 531 258 197 114 643 331 2,075
22
23
24 State of Idaho 316,129 283,065 245,879 263,092 215,626 486,148 575,808 765,646 419,289 278,714 251,820 272,022 4,373,239
Distribution nn,Input
Sch.6-sec Com 47,558 52,018 48,355 50,921 45,512 49,413 43,497 53,796 44,378 52,423 54,361 62,441 604,674
Sch.35- 6 21 44 1 0 1 1 2 2 49 9 21 158
Total 6 sec 47,564 52,039 48,399 50,922 45,512 49,414 43,498 53,798 44,380 52,472 54,370 62,462 604,832

Rocky Mountain Power
Exhibit No.55 Page 462 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Non Coincident Peaks @ Input
A B C D E F G H I J K L M N O P
COS NCP Maximum
Description Sch January February March April May June July August September October November December Total NCP
1 Residential
2 Sch 001 sec 1 517,288 509,930 482,418 462,837 441,636 458,539 516,333 484,346 462,398 457,250 478,355 512,356 5,783,686 517,288
3 Sch 036 sec 36 130,073 128,008 120,568 117,117 104,890 98,751 103,852 99,611 104,994 111,613 120,937 123,135 1,363,549 130,073
4
5 Residential Total 647,360 637,937 602,985 579,953 546,526 557,290 620,186 583,957 567,392 568,863 599,293 635,491 7,147,234 647,360
6
7 General Service
8 Sch 006 com 6,35 71,152 68,727 66,809 68,605 71,461 71,874 77,507 76,818 80,134 90,890 86,219 81,909 912,105 90,890
9 Sch 006 sec 6,35 65,483 63,251 61,485 63,138 65,767 66,147 71,331 70,697 73,749 83,648 79,349 75,382 839,428 83,648
10 Sch 006 pri 6,35 5,669 5,476 5,323 5,466 5,694 5,727 6,176 6,121 6,385 7,242 6,870 6,527 72,677 7,242
11 Sch 007 sec 7 68 81 81 94 103 114 106 93 83 72 69 63 1,026 114
12 Sch 009 sub trn 9 19,886 19,759 20,364 20,894 21,326 20,131 21,119 19,640 28,164 22,016 21,255 21,492 256,045 28,164
13 Sch 023 com 23 133,005 130,500 131,353 128,005 118,863 115,285 126,193 128,319 126,712 122,337 122,312 124,012 1,506,895 133,005
14 Sch 023 sec 23 132,171 129,682 130,529 127,202 118,118 114,562 125,402 127,514 125,918 121,569 121,545 123,234 1,497,446 132,171
15 Sch 023 pri 23 834 818 824 803 745 723 791 805 795 767 767 778 9,449 834
16 Contract 1 SC 193,189 230,601 198,075 239,925 198,194 170,454 175,455 202,913 138,385 207,275 200,381 121,696 2,276,542 239,925
17
18 General Service Total 621,458 648,894 614,843 654,133 600,271 565,017 604,081 632,919 580,325 655,816 638,767 555,091 7,371,614 715,993
19
20 Irrigation
21 Sch 10 sec 10 1,684 40,971 436,929 496,216 504,161 424,215 344,117 81,861 12,480 2,606 2,345,240 504,161
22 Irrigation Total 1,684 40,971 436,929 496,216 504,161 424,215 344,117 81,861 12,480 2,606 2,345,240 504,161
23
24 Street Lights
25 Sch 011 sec 11 38 46 47 54 59 64 60 52 47 40 37 35 577 64
26 Sch 012 sec 12 492 591 597 703 762 817 762 676 612 525 493 456 7,486 817
27
28 Street Light Total 531 637 643 757 821 881 822 728 658 565 531 490 8,063 881
29
30
31 State of Idaho 1,269,349 1,287,468 1,220,155 1,275,814 1,584,547 1,619,405 1,729,249 1,641,819 1,492,493 1,307,104 1,251,070 1,193,679 16,872,152 1,868,395
NCP @ input
Sch.6-see sec 64,795 62,570 61,232 62,619 65,314 65,688 70,890 70,223 73,233 83,144 78,865 75,100 833,673
Sch.35-see 688 681 253 519 454 460 441 473 516 504 484 282 5,756
Total 6 sec 65,483 63,251 61,485 63,138 65,767 66,147 71,331 70,697 73,749 83,648 79,349 75,382 839,428
NCP @ sales
Contract 1 SC 186,088 222,124 190,794 231,106 190,909 164,188 169,006 195,454 133,299 199,656 193,016 117,222 2,192,862
Total 186,088 222,124 190,794 231,106 190,909 164,188 169,006 195,454 133,299 199,656 193,016 117,222 2,192,862

Rocky Mountain Power
Exhibit No.55 Page 463 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Enerev Factor(F30.F31,F33,F35,F37)
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Energy Factor
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Residential Residential Large Power High Voltage Irrigation Schedules Small Power
Description Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1 Total
1 Secondary 619,659 172,088 301,947 551,496 2,866 258,192 1,906,249
2
3 Primary 26,142 1,629 27,772
4
5 Sub-Transmission 221,839 221,839
6
7 Transmission 1,314,200 1,314,200
8
9 Total MWH
10 @ Sales 619,659 172,088 328,090 221,839 551,496 2,866 259,822 1,314,200 3,470,059
11
12
13 Total MWH
14 @ Input 675,807 187,681 357,300 229,610 601,467 3,125 283,332 ######## 3,698,559
15
16 Enerey
17 FACTOR 30 18.2722% 5.0744% 9.6605% 6.2081% 16.2622% 0.0845% 7.6606% 36.7775%100.0000%
18
19 MWH @ sales
20 (less special contracts) 619,659 172,088 328,090 221,839 551,496 2,866 259,822 - 2,155,859
21
22 FACTOR 31 28.7430% 7.9824% 15.2185% 10.2900% 25.5813% 0.1329% 12.0519% 0.0000%100.0000%

Rocky Mountain Power
Exhibit No.55 Page 464 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
State of Idaho
Adjusted 12 Months Ended December 2023
Energy Factor
A B C
MWH @ Sales
Rate Schedules Volta¢e level (Inc Unbilled)
1 Residential-
2 Sch 001 sec 619,659
3 Sch 036 sec 172,088
4 Total Residential 791,748
5
6 General Service
7 Sch 6/6A/35 sec 301,947
8 Sch 6/6A/35 pri 26,142
9 Sch 009 pri -
10 Sch 009 sub trn 221,839
11 Sch 023 sec 258,192
12 Sch 023 pri 1,629
13 Contract 1 trn 1,314,200
14 Total General Service 2,123,950
15
16 Sch 010 sec 551,496
17 Total Irrigation 551,496
18
19 Lighting&Signals-
20 Sch 7,11,12(StreetLighting) sec 2,866
21
22 Total Street Lighting 2,866
23
24 State of Idaho 3,470,059

Rocky Mountain Power
Exhibit No.55 Page 465 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
MWh by month n INPUT January February March April Mav June July Au ust September October November December Total
Residential
Sch001 sec 1 77,281 69,387 61,635 55,523 46,170 45,931 48,183 56,042 49,136 43,043 51,281 72,196 675,807
Sch036 sec 36 24,565 22,400 19,415 16,886 12,673 11,179 11,109 12,170 10,965 10,620 14,580 21,120 187,681
Residential Total 101,846 91,787 81,050 72,408 58,843 57,110 59,292 68,212 60,100 53,662 65,861 93,315 863,488
General Service
Sch 006 sec 6,35 28,394 26,875 26,793 25,577 24,842 26,706 27,089 28,749 28,249 27,012 28,297 30,725 329,307
Sch 006 pri 6,35 2,414 2,285 2,278 2,174 2,112 2,270 2,303 2,444 2,401 2,296 2,405 2,612 27,994
Sch 009 sub tm 9 19,869 19,866 17,940 19,447 18,815 20,089 15,029 20,105 19,257 19,115 20,299 19,780 229,610
Sch023 sec 23 27,949.85 26,652 25,306 22,991 19,831 20,102 20,437 22,109 20,918 21,351 24,626 29,314 281,587
Sch 023 pri 23 173.16 165 157 142 123 125 127 137 130 132 153 182 1,745
Contract 1 SC 122,341 135,796 126,377 136,520 119,028 96,465 113,232 90,772 86,839 128,137 125,549 79,180 ########
Gen Service Total 201,141 211,638 198,850 206,853 184,751 165,756 178,216 164,315 157,794 198,044 201,329 161,792 ########
Irrigation
Sch 010 sec 10 347 296 270 521 7,212 119,963 217,947 161,456 72,430 17,171 3,418 436 601,467
Street Lights
Sch 007 7,11,12 269 269 269 268 265 257 257 255 254 254 255 255 3,125
Total Streetlighting 269 269 269 268 265 257 257 255 254 254 255 255 3,125
State of Idaho 303,603 303,990 280,440 280,051 251,070 343,085 455,711 394,238 290,579 269,131 270,863 255,798 ########

Rocky Mountain Power
Exhibit No.55 Page 466 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
mWh by month(a,SALES January February March April May June July August September October November December Total
Residential
Sch001 sec 1 70,860 63,622 56,514 50,910 42,334 42,115 44,180 51,386 45,054 39,466 47,021 66,197 619,659
Sch 036 sec 36 22,524 20,539 17,802 15,483 11,620 10,250 10,186 11,159 10,054 9,738 13,368 19,365 172,088
Residential Total 93,384 84,161 74,316 66,393 53,954 52,365 54,366 62,545 55,107 49,204 60,389 85,563 791,748
General Service
Sch 006 com 6,35 28,289 26,775 26,694 25,483 24,750 26,607 26,989 28,643 28,144 26,913 28,192 30,611 328,090
Sch 006 sec 6,35 26,035 24,642 24,567 23,452 22,778 24,487 24,838 26,360 25,902 24,768 25,946 28,172 301,947
Sch 006 pri 6,35 2,254 2,133 2,127 2,030 1,972 2,120 2,150 2,282 2,243 2,144 2,246 2,439 26,142
Sch 009 sub trn 9 19,197 19,193 17,332 18,789 18,178 19,409 14,520 19,424 18,605 18,468 19,612 19,110 221,839
Sch 023 com 23 25,789 24,592 23,350 21,214 18,298 18,548 18,857 20,400 19,301 19,701 22,722 27,048 259,822
Sch 023 sec 23 25,628 24,438 23,204 21,081 18,183 18,432 18,739 20,272 19,180 19,577 22,580 26,879 258,192
Sch 023 pri 23 162 154 146 133 115 116 118 128 121 124 142 170 1,629
Contract 1 SC 118,200 131,200 122,100 131,900 115,000 93,200 109,400 87,700 83,900 123,800 121,300 76,500 ########
Gen Service Total 191,476 201,761 189,477 197,386 176,226 157,764 169,765 156,167 149,951 188,882 191,827 153,270 ########
Irrigation
Sch 010 sec 10 318 271 248 478 6,613 109,996 199,839 148,042 66,413 15,744 3,134 400 551,496
Street Lights
Sch 7,11,12(Streetlighting Customer) 7,11,12 247 246 246 246 243 235 235 234 233 233 234 234 2,866
Total Streetlighting 247 246 246 246 243 235 235 234 233 233 234 234 2,866
State of Idaho 285,425 286,440 264,287 264,502 237,036 320,360 424,206 366,987 271,704 254,063 255,583 239,466 ########
Schedule mWh breakouts-@ sales
Adjusted 12 Months Ended December 2023
Sch 006 sec 26,020 24,627 24,556 23,440 22,760 24,450 24,787 26,285 25,845 24,715 25,922 28,160 301,568 92%
Sch 006 pri 2,256 2,135 2,129 2,032 1,973 2,120 2,149 2,279 2,240 2,143 2,247 2,441 26,142 8%
Sch 035 sec 14 13 10 10 17 38 53 79 59 55 23 10 379
Sch 023 sec 25,628 24,438 23,204 21,081 18,183 18,432 18,739 20,272 19,180 19,577 22,580 26,879 258,192 99%
Sch 023 pri 162 154 146 133 115 116 118 128 121 124 142 170 1,629 1%

Rocky Mountain Power
Exhibit No.55 Page 467 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Customer Factors (F40-F48)
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Weighted Customer Factors
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Residential Residential Large Power High Voltage Irrigation Schedules Small Power
Description Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1 Total
1 Residential 61,756 10,176 - - - - - - 71,933
2 Commercial - - 1,188 3 - - 10,767 - 11,958
3 Industrial - - 121 14 - - 434 1 570
4 Irrigation - - - - 5,680 - - - 5,680
5 St Lighting - - - - - - - -
6 Area Lighting - - - - - 620 - - 620
7 OSPA - - - - - - - -
8 Ave Customers 61,756 10,176 1,309 17 5,680 620 11,202 1 90,761
9
10 FACTOR 40 68.0430`% 11.2123% 1.4419% 0.0187% 6.2582% 0.6829% 12.3418% 0.0011% 100.0000%
11
12 Residential 61,756 10,176 - - - - - - 71,933
13 Commercial - - 1,188 3 - - 10,767 - 11,958
14 Industrial - - 121 14 - - 434 1 570
15Irrigation - - - - 5,680 - - - 5,680
16 St Lighting - - - - - - - - -
17 Area Lighting - - - - - 620 - - 620
18 OSPA - - - - - - - - -
19 Ave Customers 61,756 10,176 1,309 17 5,680 620 11,202 1 90,761

Rocky Mountain Power
Exhibit No.55 Page 468 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
20
21 FACTOR 41 68.0430% 11.2123% 1.4419% 0.0187% 6.2582% 0.6829% 12.3418% 0.0011% 100.0000%
22
23 Residential 61,756 10,176 - - - - - - 71,933
24 Commercial - - 1,425 29 - - 12,049 - 13,502
25 Industrial - - 145 136 - - 486 10 777
26Irrigation - - - - 7,919 - - - 7,919
27 St Lighting - - - - - 591 - - 591
28 Area Lighting - - - - - - - - -
29 OSPA - - - - - - - - -
30 Ave Customers 61,756 10,176 1,569 165 7,919 591 12,535 10 94,721
31
32 FACTOR 42 65.1981% 10.7435% 1.6567% 0.1745% 8.3602% 0.6236% 13.2332% 0.0103% 100.0000%
33
34 Residential 61,756 10,176 - - - - - - 71,933
35 FACTOR 43 85.8529% 14.1471% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000%
36
37 Commercial - - 1,188 3 - - 10,767 - 11,958
38 FACTOR 44 0.0000% 0.0000% 9.9349% 0.0251% 0.0000% 0.0000`%u 90.0400% 0.0000% 100.0000%
39
40 Industrial/Irrg - - 121 14 5,680 - 434 1 6,250
41 FACTOR45 0.0000% 0.0000% 1.9305% 0.2240% 90.8784% 0.0000% 6.9511% 0.0160% 100.0000%
42
43 Lighting - - - - - 620 - - 620
44 FACTOR 46 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 100.0000% 0.0000% 0.0000% 100.0000%
45
46 Ave Customers 61,756 10,176 1,309 17 2,716 620 11,202 1 87,797
47 FACTOR 47 70.3400% 11.5908% 1.4906% 0.0194% 3.0937% 0.7060% 12.7585% 0.0011% 100.0000%
48
49 Ave Customers 61,756 10,176 1,569 165 3,787 591 12,535 10 90,589
50 FACTOR 48 68.1719% 11.2335% 1.7323% 0.1825% 4.1802% 0.6520% 13.8368% 0.0107% 100.0000%

Rocky Mountain Power
Exhibit No.55 Page 469 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Customer Factors Detail
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Weighted Customer Factors
A B C D E F G H
Avg# Acct Total Acct 902 Acct Total Acct 903
COS Customers 902 Customers 903 Customers
Description Schedule (F 40) Wt (F 41) Wt (F 42)
1 Residential 1 61,756 1.00 61,756 1.00 61,756
2 36 10,176 1.00 10,176 1.00 10,176
3 Total 71,933 71,933 71,933
4
5
6 Commercial 6&35 1,188 1.00 1,188 1.20 1,425
7 9 3 1.00 3 9.72 29
8 23 10,767 1.00 10,767 1.12 12,049
9 Total 11,958 11,958 13,502

Rocky Mountain Power
Exhibit No.55 Page 470 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
10
11 Industrial 6&35 121 1.00 121 1.20 145
12 9 14 1.00 14 9.72 136
13 23 434 1.00 434 1.12 486
14 Special Contract 1 SC 1 1 1.00 1 9.72 10
15 Total 570 570 777
16
17
18 Irrigation-(Annual Cust) 10 5,680 1.00 5,680 1.39 7,919
19 Total 5,680 5,680 7,919
20
21 Irrigation-(Ave Billings) 10 2,716 1.00 2,716 1.39 3,787
22 0 1.00 0 1.39 0
23 Total 2,716 2,716 3,787
24
25 Street Lighting 7, 11, 12 620 1.00 620 0.95 591
26
27 Total 620 620 591
28
29 Idaho 90,761 90,761 94,721

Rocky Mountain Power
Exhibit No.55 Page 471 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Customer Advances Factor (F50-F51)
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Customer Advances Factor
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Residential Residential Large Power High Voltage Irrigation Schedules Small Power
Description Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1 Total
1 Revenue
2 Res 70,765,990 17,120,827 87,886,817
3 Com 21,703,456 3,297,599 23,082,259 48,083,314
4 Ind 4,678,301 9,883,522 1,497,159 16,058,982
5 Irr 50,092,504 50,092,504
6
7 Customer Advances
8 Res 598,422 144,780 743,202
9 Com 1,019,827 1,019,827
10 Ind - - - -
11 Irr 54,242 54,242
12 Total Cust Advances 598,422 144,780 - - 54,242 - 1,019,827 - 1,817,271
13
14 FACTOR 50 32.9297% 7.9669% 0.0000% 0.0000% 2.9848% 0.0000% 56.1186% 0.0000% 100.0000%
15
16
17 Security Deposits 130,673 1,092 208,223 - 147,552 - 65,812 - 553,352
18
19 Factor 51 23.6148% 0.1973% 37.6294% 0.0000% 26.6651% 0.0000% 11.8933% 0.0000% 100.0000%

Rocky Mountain Power
Exhibit No.55 Page 472 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Contribution in Aid of Construction
ID 1 Residential 743,202
ID 2 Commercial 1,019,827
ID 2Industrial -
ID 4Irrigation 54,242
Total Idaho 1,817,271
Security Deposits
Idaho
07APSALlOX 142,405
07APSASlOX 5,147
07GNSV0006 207,005
07GNSVO023 63,727
07GNSVO06A 1,218
07GNSVO23A 1,978
07NBL36136 352
07NETBLI36 301
07NETMT135 659
07NMT23135 57
07RESD0001 129,713
07RESDO036 740
07RGNSV23A 1 50
Total 1 553,352

Rocky Mountain Power
Exhibit No.55 Page 473 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Meters&Services (F60&F70
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Meters&Services Factor
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Residential Residential Large Power High Voltage Irrigation Schedules Small Power
Description Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1 Total
1 Average Customer 61,756 10,176 1,368 17 5,680 620 11,202 1 90,820
2
3
4 Meter Cost 13,337,646 2,350,745 918,879 370,923 3,766,101 - 2,412,322 247,538 23,404,154
5
6
7 FACTOR60 56.9884% 10.0441% 3.9261% 1.5849% 16.0916% 0.0000% 10.3072% 1.0577% 100.0000%
8
9
10 Service Cost 47,533,593 7,832,706 2,831,667 - - - 9,395,836 - 67,593,802
11
12
13 FACTOR 70 70.3224% 11.5879% 4.1892% 0.0000% 0.0000% 0.0000% 13.9004% 0.0000% 100.0000%
14
15
16 Transformer Cost 93,253,368 19,661,669 12,538,394 - 49,219,847 - 30,861,089 - 205,534,366
17
18
19 Factor 21 45.3382% 9.55921% 6.0960% 0.0000% 23.9298% 0.0727% 15.0041% 0.0000% 100.0000%

Rocky Mountain Power
Exhibit No.55 Page 474 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Meters&Services Detail
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Meter&Service Detail
A B C D E F G H I
COS Average Total Average Total Average Total
Class/Schedule Schedule Avg Costs Metering Cost Metering Cost Services Cost Services Cost Transformer Cost Transformer Cost
Residential
Sch 001 sec 1 61,756 $216 $13,337,646 $770 $47,533,593 $1,510 $93,253,368
Sch 036 sec 36 10,176 $231 $2,350,745 $770 $7,832,706 $1,932 $19,661,669
General Service
Sch 06 sec 6,35 1,355 $580 $785,110 $2,090 $2,831,667 $9,255 $12,538,394
Sch 06 pri 6,35 13 $10,117 $133,768 $0 $0 $0 $0
Sch 09 trn 9 17 $21,819 $370,923 $0 $0 $0 $0
Sch 23 sec 23 10,057 $240 $2,411,993 $934 $9,395,836 $3,069 $30,861,089
Sch 23 pri 23 165 $2 $328 $0 $0 $0 $0
Contract trn Contract 1 $247,538 $247,538 $0 $0 $0 $0
Irrigation
Sch 010 sec 10 5,680 $663.05 $3,766,101 $0 $0 $8,665 $49,219,847
Street Lighting
Sch 007 sec 7,11,12 620 - - - - -
State of Idaho 89,841 23,404,154 67,593,802

Rocky Mountain Power
Exhibit No.55 Page 475 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Idaho Embedded Cost Study
Weighted Meter&Service Costs
(A) (B) (C) (D) (E) (F) (G)
of customers Wgt Meter Costs Service Wgt Service Drops
Load Class Customers 1&3 Phase Meter Costs 1&3 Phase Drop Costs 1&3 Phase
Residential Schedule 1 61,756 100.00% $215.97 $215.97 $769.69 $769.69
Residential Schedule36 10,176 100.00% $231.00 $231.00 $769.69 $769.69
Sch 23
Secondary
1 Phase 7,725 76.81% $212.00 $162.83 $864.11 $663.70
3 Phase 2,333 23.19% $332.00 $77.00 $1,166.55 $270.56
10,057 100.00% $239.83 $934.26
Total Secondary
Phase I and 3 10,057 100.00% $239.83 $239.83 $934.26 $934.26
Total Sch 23 sec 10,057 100.00% $239.83 $934.26
Primary Delivery
1 Phase 164 99.40% - - -
3 Phase 1 0.60% $332.00 $1.99 $2,269.66 $13.61
Total Sch 23 pri 165 100.00% $1.99 $13.61
Total Sch 23 Customers 10,222

Rocky Mountain Power
Exhibit No.55 Page 476 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Sch 6&Sch 35
Secondary Delivery
0-30 kW sec
1 Phase 326 51.52% $212.00 $109.22 $861.22 $443.70
3 Phase 307 48.48% $332.00 $160.96 $1,165.57 $565.07
633 100.00% $270.18 $1,008.77
31-100 kW sec
1 Phase 58 12.31% $212.00 $26.09 $1,747.43 $215.07
3 Phase 413 87.69% $332.00 $291.14 $2,266.40 $1,987.46
471 100.00% $317.23 $2,202.53
101-1000 kW sec
1 Phase 2 0.83% $1,690.00 $13.99 $4,423.93 $36.62
3 Phase 244 99.17% $1,844.00 $1,828.74 $4,519.73 $4,482.32
246 100.00% $1,842.73 $4,518.94
1000+kW(sec)
1 Phase - 0.00
3 Phase 5 100.00% $2,338.00 $2,338.00 $9,003.38 $9,003.38
5 $2,338.00 $9,003.38
Summary
0-30 kW 633 46.75% $270.18 126.31 $1,008.77 471.59
31-100 kW 471 34.74% $317.23 110.20 $2,202.53 765.11
101-1000 kW 246 18.14% $1,842.73 334.23 $4,518.94 819.64
1000+kW 5 0.38% $2,338.00 8.78 $9,003.38 33.80
Total Sch 6&Sch 35 sec 1,355 100.00% $579.51 $2,090.13
Primary Delivery
0-1000 Mprimary
1 Phase 1 7.69% $1,690.00 $130.00 $0.00 $0.00
3 Phase 5 38.46% $15,384.00 $5,916.92 $0.00 $0.00
6 46.15% $6,046.92 $0.00
1000+kW primary
1 Phase 4 30.77% $1,690.00 $520.00 $0.00 $0.00
3 Phase 3 23.08% $15,384.00 $3,550.15 $0.00 $0.00
7 53.85% $4,070.15 $0.00
Total Sch 6 Primary 13 100.00% $10,117.08 $0.00
Total Sch 6&Sch 35 Customers 1,368

Rocky Mountain Power
Exhibit No.55 Page 477 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Sch 10
0-30kW
1 Phase 393 15.77% $212.00 $33.44
3 Phase 2,101 84.23% $332.00 $279.64
2,494 100.00% $313.08
31-100 kW
1 Phase 39 1.81% $212.00 $3.84
3 Phase 2,098 98.19% $332.00 $325.99
2,137 100.00% $329.83
101-1000 kW
1 Phase 0 0.00% $1,690.00 $0.00
3 Phase 1,332 100.00% $1,844.00 $1,844.00
1,332 100.00% $1,844.00
1000+kW(sec)
3 Phase 7 100.00% $2,338.00 $2,338.00
7 100.00% $2,338.00
Summary
0-10 kW 2,494 41.77% $313.08 130.78
51-100 kW 2,137 35.80% $329.83 118.07
101-1000 kW 1,332 22.31% $1,844.00 411.32
1000+kW 7 0.12% $2,338.00 2.87
Total Sch 10 5,970 100.04 $663.05

Rocky Mountain Power
Exhibit No.55 Page 478 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
Average Installed Costs
Meters
(A) (B) (D) (E) (F)
Installed Percent Total Installed
Load Class Standard Costs Use Cost/Service
Residential Schedule 1
Small Load DM221A $212.00 79.10% $167.68
All Electric DM221E $231.00 20.90% 4$ 8.29
215.97
Residential Schedule 36
TOU DM221E $231.00 100.00% $231.00
0-30kW
kW=0,1 Phase DM221A $212.00 100.00% $212.00
kW=0,3 Phase DM241A $332.00 100.00% $332.00
kW>1,1 Phase DM221B $212.00 100.00% $212.00
kW>1 3 Phase DM241B $332.00 100.00% $332.00
31-100 kW
1 phase DM221B $212.00 100.00% $212.00
3 phase with KVAR DM241F $332.00 100.00% $332.00
101-1000kW
1 Phase (sec) DM231GBB $1,690.00 100.00% $1,690.00
3 phase sec DM271AEC $1,844.00 100.00% $1844.00
Over 1 MW
3 phase secondary volt DM271AEG $2,338.00 100.00% $2,338.00
Primary Metering Transmission Metering
13.8 kV 3-wire DM101ACBA $11,109.00 With Structure $247,538.00
12.47 kV 4-wire Wye DM121ACJAD $15,384.00
24.9 kV 4-wire Wye DM121BFIAD $15,060.00
35 kV 4-wire Wye DM131BBAH $21,819.00

Rocky Mountain Power
Exhibit No.55 Page 479 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Pacit"iCorp
Average Installed Costs
Service Drops
(A) (B) (D) (E) (E) (G)
Service Installed Residential Schedule 23 Schedule 6
Load Class Conductor Costs Percent Use Percent Use Percent Use
Residential
Small load-O/H #2 Triplex $678.00 28.85%
All Electric-O/H 1/0 Triplex $779.00 6.90
Small load-U/G 1/0 Triplexed $792.00 50.24%
All Electric-U/G 4/0 Triplexed $874.00 14.01
Weighted Cost per Service $769.69
0-30kW
1 Phase OH 1/0 Triplex $968.00 - 38.89% 37.19%
1 Phase UG 1/0 Triplex $798.00 61.11% 62.81%
Weighted Cost per Service $864.11 $861.22
3 Phase OH 1/0 Quadruplex $1,202.00 38.89% 37.19%
3 Phase UG 1/0 Quadruplex $1,144.00 61.11% 62.81%
Weighted Cost per Service $1,166.55 $1,165.57
31-50kW
1 Phase OH 4/0 Triplex $1,110.00 38.89% 37.19%
1 Phase UG 4/0 Triplex $874.00 61.11% 62.81%
Weighted Cost per Service $965.78 $961.76
3 Phase OH 4/0 Quadruplex $1,317.00 38.89% 37.19%
3 Phase UG 4/0 Quadruplex $1,191.00 61.11°% 62.81%
Weighted Cost per Service $1,240.00 $1,237.86
51-100kW
I Phase OH 2-4/0 Triplex $2,064.00 38.89% 37.19%
1 Phase UG 2-4/0 Triplex $1,560.00 61.11% 62.81%
Weighted Cost per Service $1,756.00 $1,747.43
3 Phase OH 2-4/0 Quadruplex $2,387.00 38.89% 37.19%
3 Phase UG 2-4/0 Quadruplex $2,195.00 61.11% 62.81%
Weighted Cost per Service $2,269.66 $2,266.40
101-300 kW
1 Phase OH 3-500&350N $3,836.00 37.19%
1 Phase UG 3-750&50ON $4,772.00 62.81%
Weighted Cost per Service $4,423.93
3 Phase OH 3-4/0 Quadruplex $4,222.00 37.19%
3 Phase UG 4-350 Quadruplex $4,696.00 62.81%
Weighted Cost per Service $4,519.73
301-1000 kW
3 Phase OH 3-500 kcmil Quad $10,058.00 38.89% 37.19%
3 Phase UG 4-500 kcmil Quad $8,379.00 61.11% 62.81%
Weighted Cost per Service $9,031.93 $9,003.38

Rocky Mountain Power
Exhibit No.55 Page 480 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PacifiCorp
Overhead/Underground Service Line Percentages
Overhead%= Schedule 1 Schedule 36 Schedule 10 Schedule 7,11,12 Schedule 23 Schedule 6
%of Overhead Which Are Small Load- 26.35% 44.06% 0.00% 0.00% 36.73% 36.33%
%of Overhead Which Are All Electric= 6.59% 8.78% 0.00% 0.00% 2.16% 0.86%
%of Overhead 32.94% 52.84% 0.00% 0.00% 38.89% 37.19%
Act 369 OH Total
20,129,935 12,862,272 3,400,572 - - 3,001,941 865,150
Underground%_
%of Underground Which Are Small Load= 52.61% 35.90% 0.00% 0.00% 53.35% 57.34%
%of Underground Which Are All Electric- 14.46% 11.26% 0.00% 0.00% 7.76% 5.47%
%of Underground 67.06% 47.16% 0.00% 0.00% 61.11% 62.81%
Act 369 UG Total
35,404,065 26,190,577 3,034,655 - - 4,717,530 1,461,303
Total OH&UG
55,534,000 100.00% 100.00% 100.00% 100.00%

Rocky Mountain Power
Exhibit No.55 Page 481 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Uncollectables Factor (F80
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Uncollectables Factor
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Residential Residential Large Power High Voltage Irrigation Schedules Small Power
Description Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1 Total
1 Revenue
2 Residential 70,765,990 17,120,827 87,886,817
3 Commerical 21,703,456 3,297,599 23,082,259 48,083,314
4 Industrial 4,678,301 9,883,522 1,497,159 - 16,058,982
5 Irrigation 50,092,504 50,092,504
6
7 Total 70,765,990 17,120,827 26,381,757 13,181,121 50,092,504 - 24,579,418 - 202,121,618
8
9 Uncollectables
10 Residential 321,282 77,730 - - - - - - 399,012
11 Commerical - - 18,039 2,741 - - 19,184 - 39,964
12 Industrial - - 0 0 - - 0 - -
13 Irrigation - - - - 3,863 - - - 3,863
14
15 Net Write Off 321,282 77,730 18,039 2,741 3,863 - 19,184 - 442,838
16
17
18 FACTOR 80 72.5506% 17.5526% 4.0734% 0.6189% 0.8723% 0.0000% 4.3322% 0.0000% 100.0000%
Write-offs&Recoveries
Idaho Write-offs Recovery Net Total
Residential 562,877 163,866 399,012
Commercial 60,586 20,623 39,964
Industrial 0 - 0
Irrigation 8,625 4,762 3,863
Total 632,089 189,251 442,838

Rocky Mountain Power
Exhibit No.55 Page 482 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Revenues Direct Assianed
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Revenue-Normalized
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Customer Residential Residential Large Power High Voltage Irrigation Schedules Small
Class Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Power Contract 1 Total
1 Residential 70,765,990 17,120,827 $87,886,817
2
3 Commercial 21,703,456 3,297,599 23,082,259 $48,083,314
4
5 Industrial 4,678,301 9,883,522 50,092,504 1,497,159 77,380,128 $143,531,615
6
7 Lighting 505,622 17,422 $523,044
8
9 OSPA
10
11 T-42 Revenues $70,765,990 $17,120,827 $26,381,757 $13,181,121 $50,092,504 $5059622 $249596,841 $779380,128 $280,024,790
12
13 AGA $740 $179 $144,228 $259046 $1989762 $0 $1529203 $0 $521,159
14 Misc Revenues - - - - - - - - -
15 Gross Receipts Adj. F31 - - - -
16 Commercial Vol Discount - - - -
17 Industrial Vol Discount - - - -
18 Unbilled Revenue Adj. - - - - - -
19 Firm Revenue $70,766,730 $17,121,007 $26,525,985 $13,206,167 $50,291,266 $5059622 $249749,044 $77,380,128 $280,545,949
20
21 Non-Firm - - - - - -
22
23
24 Total Revenue $70,766,730 $17,121,007 $26,525,985 $13,206,167 $50,291,266 $5059622 $249749,044 $779380,128 $280,545,949

Rocky Mountain Power
Exhibit No.55 Page 483 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Other Electric Revenue-summary
A B C D E F G I J L
General Sry General Sry St.&Area Lgt _ Small
Residential Residential Large Power High Voltage Irrigation Schedules Power
Acct DESCRIPTION Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Schedule 23 Contract 1 Total
450 Forfeited Discounts&Interest
Fee-Late Payment
257 Residential Discounts F43 270,541 44,580 - - - - 315,122
258 Commercial Discounts F44 - - 3,920 10 - 35,523 39,452
259 Industrial Discounts F45 - 1,232 143 57,993 - 4,436 10 63,813
260 Other Discounts F46 - - - - - (89296) - (8,296)
Total Account450 270,541 449580 5,151 153 57,993 (89296) 39,958 10 410,091
451 Misc.Service Revenues
20810 Returned Checks F40 26,602 49384 564 7 2,447 267 4,825 0 39,096
451.49,.3,.41 Misc.Ser.Rev. F21 19,581 4,128 2,633 - 10,335 31 6,480 439188
Paperless Credit F40 - - - - - - - -
20822 Temp.Service Connect F44 - 7,173 18 - 65,009 729200
21223 Monthly Maintenance F20 497 98 185 - 19206 0 150 29137
20348 Connect Fee F43 - - - - - -
21726 Fac Chg Buyout A - - - - - - - -
20696 Reconnect Fee F40 8,506 19402 180 2 782 85 1,543 0 129501
Total Account 451 55,186 109012 10,735 28 14,770 384 78,006 1 1699122
454 Rent From Electric Prop
Rent From Electric Prop F20 389679 79629 14,416 - 93,803 26 11,632 1669186
Total Account 454 38,679 79629 14,416 - 93,803 26 11,632 1669186
456 Other Electric Revenues
79 Other Electric Revenues F11 - -
Total Account 456 - - - - - -
AGA Revenues by class

Rocky Mountain Power
Exhibit No.55 Page 484 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
A B C D E F G I J L
General Sry General Sry St.&Area Lgt General Sry
Residential Residential Large Power High Voltage Irrigation Schedules Small
Schedule 1 Schedule 36 Schedules 6,35 Schedule 9 Schedule 10 7,11,12 Power Contract 1 Total
Residential 740 179 919
Commercial 142,631 21,671 151,692 315,994
Industrial 1,597 3,375 198,762 511 204,245
Lighting
Total AGA Revenues $740 $179 $144,228 $259046 $1989762 $0 $152,203 $0 $5219159
Firm Revenues by Class AGA by Class
Residential 87,8869817 919
Commercial 48,083,314 3159994
Industrial 16,058,982 59483
Irrigation 50,092,504 1989762
Lighting 5239044 -
SC 1 77,380,128 -
Total 280,0249790 5219159
STATE SPECIFIC REVENUE CREDIT Description Amount
2017 Protocol 0
BPA Adjustment Differences 0
0
0
$0
Revenues
Class Residential Commercial Industrial Streetlighting Irrigation Contract 1 Total Revenues
Schedule 1 70,765,990 70,7659990
Schedule 36 179120,827 17,1209827
Schedule 6 21,6679694 4,678,301 26,3459995
Schedule 9 3,2979599 9,883,522 13,1819121
Schedule 10 50,092,504 50,0929504
Sch.7,11,12 505,622 5059622
Schedule 23 Traffic Sgnls 17,422 179422
Schedule 23 23,082,259 1,497,159 24,5799418
Schedule 35 35,762 - 359762
Schedule 154 -
Special Contract 1 77,380,128 77,3809128
Total 879886,817 48,0839314 16,0589982 523,044 50,0929504 77,3809128 280,0249790
AGA 919 3159994 59483 - 198,762 - 521,159

Rocky Mountain Power
Exhibit No.55 Page 485 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
280 545 949
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Customer
Calculation of Fac CHG Buyout Allocation by Schedule
A B D E G H I J
General Sry General Sry General Sry
Customer Large Power High Voltage Irrigation Small Power Total FAC CHG
Class Schedules 6,35 Schedule 9 Schedule 10 Schedule 23 Idaho % BUYOUT
Commercial Customers 1,188 3 10,767 11,958 65.68% $ -
Revenues $ 21,7039456 3,297,599 $23,0829259 48,0839314
Industrial Customers 121 14 5,680 434 6,249 34.32% $ -
Revenues $ 4,678,301 $ 9,8839522 $ 50,092,504 $ 1,4979159 66,1519487
Commercial-FAC CHG Buyout Allocation by Schedule $ - $ - $ - $ - $ - 100.00% $ -
Industrial-FAC CHG Buyout Allocation by Schedule $ - $ $ $ - $ -
Total by Schedule $ - $ $ $ - $ - -

Rocky Mountain Power
Exhibit No.55 Page 486 of 486
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Distribution Plant Investment to Serve
Rocky Mountain Power
Cost Of Service By Rate Schedule
Adjusted 12 Months Ended December 2023
State of Idaho
2020 Protocol
Distribution Direct Assignments
A B C D E F G H I
Demand Customer Meters
Total
FERC Distribution Special
Account Investment Lighting Contract Primary Secondary Primary Secondary
1 360 2,311,687 - - 2,311,687 - - - -
2 361 4,315,882 - - 4,315,882 - - - -
3 362 50,108,966 - - 50,108,966 - - - -
4 364 113,199,858 - - 106,538,732 6,661,126 - - -
5 365 48,885,640 - - 36,676,625 12,209,016 - - -
6 366 14,987,710 - - 7,459,944 7,527,766 - - -
7 367 37,418,227 - - 26,684,673 10,733,554 - - -
8 368 96,909,676 - - - 96,909,676 - - -
9 369 55,534,000 - - - - - 55,534,000 -
10 370 18,397,785 - - - - - - 18,397,785
11 371 172,263 172,263 - - - - - -
12 372 - - - - - - - -
13 373 830,286 830,286 - - - - - -
14
15 TOTAL 443,071,981 1,002,550 - 234,096,509 134,041,138 - 55,534,000 18,397,785

Case No. PAC-E-24-04
Exhibit No. 56
Witness : Robert M. Meredith
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Robert M. Meredith
Proposed Price Change by Rate Schedule
May 2024

Rocky Mountain Power
Exhibit No.56 Page 1 of 4
Case No. PAC-E-24-04
Witness: Robert M.Meredith
PROPOSED RATE SPREAD AND CALCULATION OF ADJUSTMENT SCHEDULE PRICES
ROCKY MOUNTAIN POWER
FROM ELECTRIC SALES TO ULTIMATE CONSUMERS
DISTRIBUTED BY RATE SCHEDULES IN IDAHO
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Proposed
Line Average Present Base Revenue-Total Base Revenue-Step 1 Base Revenue-Step 2 ICA CFFA
Rate T&D Rate
No. Description Sch. Customers MWH ($000) ($000) Change (%) ($000) Change (%) ($000) Change (% ) (¢ ) ($000) (0/kWh)
_ ) ($000 kWh Allocator
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
(6)-(5) (7)/(5) (9)-(5) (10)/(5) (12)-(9) (13)/(5) (15)/(4) (18)/(4)
Residential Sales
1 Residential Service 1 61,756 619,659 $70,766 $84,554 $13,788 19.5% $79,411 $8,645 12.2% $84,554 $5,143 7.3% $3,008 0.4854 27.9% $3,096 0.4997
2 Residential Optional TOD 36 10,176 172,088 $17,121 $21,048 $3,927 22.9% $19,583 $2,463 14.4% $21,048 $1,465 8.6% $749 0.4351 6.4% $706 0.4100
3 AGA Revenue $1 $1 $0 $1 $0 $1 $0
4 Total Residential 71,933 791,748 $87,888 $105,603 $17,716 20.16% $98,996 $11,108 12.64% $105,603 $6,608 7.52% $3,756 $3,802
5 Commercial&Industrial
6 General Service-Large Power 6 1,120 305,548 $24,441 $31,039 $6,599 27.0% $28,578 $4,138 16.9% $31,039 $2,461 10.1% $1,104 0.3632 $930 0.3058
7 General Svc.-Lg.Power(R&F) 6A 186 22,162 $1,905 $2,420 $514 27.0% $2,228 $323 16.9% $2,420 $192 10.1% $86 0.3632 $72 0.3058
8 Subtotal-Schedule 6 1,306 327,711 $26,346 $33,459 $7,113 27.0% $30,806 $4,460 16.9% $33,459 $2,653 10.1% $1,190 9.1% $1,002
9 General Service-High Voltage 9 17 221,839 $13,181 $16,740 $3,559 27.0% $15,413 $2,231 16.9% $16,740 $1,327 10.1% $595 0.2684 3.3% $368 0.1659
10 Irrigation 10 5,726 551,496 $50,093 $63,617 $13,525 27.0% $58,573 $8,480 16.9% $63,617 $5,045 10.1% $2,263 0.4103 26.0% $2,876 0.5216
11 General Service 23 8,666 217,574 $20,470 $25,544 $5,074 24.8% $23,651 $3,181 15.5% $25,544 $1,892 9.2% $909 0.4202 $807 0.3730
12 General Service(R&F) 23A 2,565 42,247 $4,127 $5,149 $1,023 24.8% $4,768 $641 15.5% $5,149 $381 9.2% $183 0.4202 $163 0.3730
13 Subtotal-Schedule 23 11,230 259,822 24,597 30,693 6,096 24.8% 28,419 3,823 15.5% 30,693 2,274 9.2% 1,092 8.7% 969
14 General Service Optional TOD 35 3 323 $28 $36 $8 27.0% $33 $5 16.9% $36 $3 10.1% $1.27 0.4262 $1 0.3589
15 General Service Optional TOD(R&F) 35A 1 56 $8 $10 $2 27.0% $9 $1 16.9% $10 $1 10.1% $0.34 0.4262 $0 0.3589
16 Subtotal-Schedule 35 4 379 36 45 10 27.0% 42 6 16.9% 45 4 10.1% 2 1
17 Special Contract 1 400 1 1,314,200 $77,380 $98,273 $20,893 27.0% $90,480 $13,100 16.9% $98,273 $7,793 10.1% $3,496 0.2660 18.5% $2,046 0.1557
18 AGA Revenue $520 $520 $0 $520 $0 $520 $0
19 Total Commercial&Industrial 18,284 2,675,446 $192,153 $243,349 $51,196 26.6% $224,253 $32,101 16.7% $243,349 $19,095 9.9% $8,638 $7,263
20 Public Street Lh!htina
21 Security Area Lighting 7 174 230 $46 $46 $0 0.0% $46 $0 0.0% $46 $0 0.0% $1.62 0.7459 $2 0.8154
22 Security Area Lighting(R&F) 7A 119 93 $22 $22 $0 0.0% $22 $0 0.0% $22 $0 0.0% $0.79 0.7459 $1 0.8154
23 Street Lighting-Company 11 61 182 $81 $81 $0 0.0% $81 $0 0.0% $81 $0 0.0% $2.89 1.5920 $3 1.7403
24 Street Lighting-Customer 12 266 2,360 $356 $356 $0 0.0% $356 $0 0.0% $356 $0 0.0% $13 0.5371 $14 0.5871
25 AGA Revenue $0 $0 $0 $0 $0 $0 $0
26 Total Public Street Lighting 620 2,866 $506 $506 $0 0.0% $506 $0 0.0% $506 $0 0.0% $18 0.2% $20
27 Total Sales to Ultimate Customers 90,837 3,470,059 $280,546 $349,458 $68,912 24.6% $323,755 $43,209 15.4% $349,458 $25,703 9.2% $12,412 100.0% $11,084
Sch COS Spread% Adj Spread% Spread% $12,412 $11,084
1 17.85% 19.48% 0 12.22% 7.27% 3.56% 3.17%
36 21.31% 22.94% 0 14.38% 8.56% $0 $0
6/35 27.77% 27.00% 0 16.93% 10.07%
9 31.25% 27.00% 0 16.93% 10.07%
10 29.75% 27.00% 0 16.93% 10.07%
7,11,12 -23.09% 0.00% 0 0.00% 0.00%
23 23.15% 24.79% 0 15.54% 9.24%
400 26.76% 27.00% 0 16.93% 10.07%
Total 24.61%
$68,912 ($0) 1.63% $43,209 ($0) $25,703 $0

Rocky Mountain Power
Exhibit No.56 Page 2 of 4
Case No. PAC-E-24-04
Witness: Robert M.Meredith
TABLE A-PROPOSED COMBINED PRICE CHANGE FOR STEP 1 AND STEP 2
ROCKY MOUNTAIN POWER
ESTIMATED IMPACT OF PROPOSED REVENUES ON PRESENT REVENUES
FROM ELECTRIC SALES TO ULTIMATE CONSUMERS
DISTRIBUTED BY RATE SCHEDULES IN IDAHO
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed-Total
Line Average Base ECAM1 Net Base ECAM1 ICA CFFA Net Net Change
No. Description Sch. Customers MWH ($000) ($000) ($000) ($000) ($000) ($000) ($000) ($000) ($000) (%)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
(12)-(7) (13)/(7)
Residential Sales
1 Residential Service 1 61,756 619,659 $70,766 $11,637 $82,403 $84,554 $11,637 $3,008 $3,096 $102,295 $19,892 24.1%
2 Residential Optional TOD 36 10,176 172,088 $17,121 $3,232 $20,353 $21,048 $3,232 $749 $706 $25,734 $5,382 26.4%
3 AGA Revenue $1 $1 $1 $1 $0
4 Total Residential 71,933 791,748 $87,888 $14,869 $102,757 $105,603 $14,869 $3,756 $3,802 $128,030 $25,274 24.6%
5 Commercial&Industrial
6 General Service-Large Power 6 1,120 305,548 $24,441 $5,730 $30,170 $31,046 $5,730 $1,104 $930 $38,810 $8,640 28.6%
7 General Svc.-Lg.Power(R&F) 6A 186 22,162 $1,905 $416 $2,321 $2,413 $416 $86 $72 $2,987 $666 28.7%
8 Subtotal-Schedule 6 1,306 327,711 $26,346 $6,146 $32,492 $33,459 $6,146 $1,190 $1,002 $41,797 $9,306 28.6%
9 General Service-High Voltage 9 17 221,839 $13,181 $3,953 $17,134 $16,740 $3,953 $595 $368 $21,657 $4,522 26.4%
10 Irrigation 10 5,726 551,496 $50,093 $10,357 $60,450 $63,617 $10,357 $2,263 $2,876 $79,114 $18,664 30.9%
11 General Service 23 8,666 217,574 $20,470 $4,086 $24,556 $25,544 $4,086 $909 $807 $31,345 $6,789 27.6%
12 General Service(R&F) 23A 2,565 42,247 $4,127 $793 $4,920 $5,149 $793 $183 $163 $6,288 $1,369 27.8%
13 Subtotal-Schedule 23 11,230 259,822 24,597 4,879 29,476 30,693 4,879 1,092 969 37,633 8,157 27.7%
14 General Service Optional TOD 35 3 323 $28 $6 $34 $36 $6 $1 $1 $44 $10 29.1%
15 General Service Optional TOD(R&F) 35A 1 56 $8 $1 $9 $10 $1 $0 $0 $11 $3 31.0%
16 Subtotal-Schedule 35 4 379 36 7 43 45 7 2 1 56 13 29.5%
17 Special Contract 1 400 1 1,314,200 $77,380 $23,629 $101,009 $98,273 $23,629 $3,496 $2,046 $127,443 $26,434 26.2%
18 AGA Revenue $520 $520 $520 $520 $0
19 Total Commercial&Industrial 18,284 2,675,446 $192,153 $48,971 $241,124 $243,349 $48,971 $8,638 $7,263 $308,220 $67,097 27.8%
20 Public Street Lighting
21 Security Area Lighting 7 174 230 $46 $4 $50 $46 $4 $2 $2 $53 $3 6.8%
22 Security Area Lighting(R&F) 7A 119 93 $22 $2 $24 $22 $2 $1 $1 $26 $2 6.9%
23 Street Lighting-Company 11 61 182 $81 $3 $85 $81 $3 $3 $3 $91 $6 7.1%
24 Street Lighting-Customer 12 266 2,360 $356 $44 $401 $356 $44 $13 $14 $427 $27 6.6%
25 AGA Revenue $0 $0 $0 $0 $0
26 Total Public Street Lighting 620 2,866 $506 $54 $559 $506 $54 $18 $20 $597 $38 6.7%
27 Total Sales to Ultimate Customers 90,837 3,470,059 $280,546 $63,894 $344,440 $349,458 $63,894 $12,412 $11,084 $436,848 $92,408 26.8%
Note:1-Deferred Energy Cost Adjustment Mechanism revenue set under rates that the Company had requested to be effective June 1,2024. See the Company's Application in Docket No.PAC-E-24-05.

Rocky Mountain Power
Exhibit No.56 Page 3 of 4
Case No. PAC-E-24-04
Witness: Robert M.Meredith
TABLE A-PROPOSED PRICE CHANGE FOR STEP 1 WITH RATES EFFECTIVE JANUARY 1,2025
ROCKY MOUNTAIN POWER
ESTIMATED IMPACT OF PROPOSED REVENUES ON PRESENT REVENUES
FROM ELECTRIC SALES TO ULTIMATE CONSUMERS
DISTRIBUTED BY RATE SCHEDULES IN IDAHO
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Step 1
Line Average Base ECAMI Net Base ECAM1 ICA CFFA Net Net Change
No. Description Sch. Customers MWH ($000) ($000) ($000) ($000) ($000) ($000) ($000) ($000) ($000) (%)
(I) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
(12)-(7) (13)/(7)
Residential Sales
1 Residential Service 1 61,756 619,659 $70,766 $11,637 $82,403 $79,411 $11,637 $3,008 $3,096 $97,152 $14,749 17.9%
2 Residential Optional TOD 36 10,176 172,088 $17,121 $3,232 $20,353 $19,583 $3,232 $749 $706 $24,270 $3,917 19.2%
3 AGA Revenue $1 $1 $1 $1 $0
4 Total Residential 71,933 791,748 $87,888 $14,869 $102,757 $98,996 $14,869 $3,756 $3,802 $121,423 $18,666 18.2%
5 Commercial&Industrial
6 General Service-Large Power 6 1,120 305,548 $24,441 $5,730 $30,170 $28,583 $5,730 $1,104 $930 $36,347 $6,176 20.5%
7 General Svc.-Lg.Power(R&F) 6A 186 22,162 $1,905 $416 $2,321 $2,223 $416 $86 $72 $2,798 $477 20.5%
8 Subtotal-Schedule 6 1,306 327,711 $26,346 $6,146 $32,492 $30,806 $6,146 $1,190 $1,002 $39,144 $6,653 20.5%
9 General Service-High Voltage 9 17 221,839 $13,181 $3,953 $17,134 $15,413 $3,953 $595 $368 $20,329 $3,195 18.6%
10 Irrigation 10 5,726 551,496 $50,093 $10,357 $60,450 $58,573 $10,357 $2,263 $2,876 $74,069 $13,620 22.5%
11 General Service 23 8,666 217,574 $20,470 $4,086 $24,556 $23,652 $4,086 $909 $807 $29,453 $4,897 19.9%
12 General Service(R&F) 23A 2,565 42,247 $4,127 $793 $4,920 $4,767 $793 $183 $163 $5,906 $986 20.0%
13 Subtotal-Schedule 23 11,230 259,822 24,597 4,879 29,476 28,419 4,879 1,092 969 35,359 5,884 20.0%
14 General Service Optional TOD 35 3 323 $28 $6 $34 $33 $6 $1 $1 $41 $7 20.8%
15 General Service Optional TOD(R&F) 35A 1 56 $8 $1 $9 $9 $1 $0 $0 $11 $2 22.2%
16 Subtotal-Schedule 35 4 379 36 7 43 42 7 2 1 52 9 21.1%
17 Special Contract 1 400 1 1,314,200 $77,380 $23,629 $101,009 $90,480 $23,629 $3,496 $2,046 $119,651 $18,641 18.5%
18 AGA Revenue $520 $520 $520 $520 $0
19 Total Commercial&Industrial 18,284 2,675,446 $192,153 $48,971 $241,124 $224,253 $48,971 $8,638 $7,263 $289,125 $48,001 19.9%
20 Public Street Lighting
21 Security Area Lighting 7 174 230 $46 $4 $50 $46 $4 $2 $2 $53 $3 6.8%
22 Security Area Lighting(R&F) 7A 119 93 $22 $2 $24 $22 $2 $1 $1 $26 $2 6.9%
23 Street Lighting-Company 11 61 182 $81 $3 $85 $81 $3 $3 $3 $91 $6 7.1%
24 Street Lighting-Customer 12 266 2,360 $356 $44 $401 $356 $44 $13 $14 $427 $27 6.6%
25 AGA Revenue $0 $0 $0 $0 $0
26 Total Public Street Lighting 620 2,866 $506 $54 $559 $506 $54 $18 $20 $597 $38 6.7%
27 Total Sales to Ultimate Customers 90,837 3,470,059 $280,546 $63,894 $344,440 $323,755 $63,894 $12,412 $11,084 $411,145 $66,705 19.4%
Note:1-Deferred Energy Cost Adjustment Mechanism revenue set under rates that the Company had requested to be effective June 1,2024. See the Company's Application in Docket No.PAC-E-24-05.

Rocky Mountain Power
Exhibit No.56 Page 4 of 4
Case No. PAC-E-24-04
Witness: Robert M.Meredith
TABLE A-PROPOSED PRICE CHANGE FOR STEP 2 WITH RATES EFFECTIVE JANUARY 1,2026
ROCKY MOUNTAIN POWER
ESTIMATED IMPACT OF PROPOSED REVENUES ON PRESENT REVENUES
FROM ELECTRIC SALES TO ULTIMATE CONSUMERS
DISTRIBUTED BY RATE SCHEDULES IN IDAHO
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Step 1 Step 2
Line Average Base Ridersl Net Base Ridersl Net Net Change
No. Description Sch. Customers MWH ($000) ($000) ($000) ($000) ($000) ($000) ($000) (%)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(10)-(7) (11)/(7)
Residential Sales
1 Residential Service 1 61,756 619,659 $79,411 $17,741 $97,152 $84,554 $17,741 $102,295 $5,143 5.3%
2 Residential Optional TOD 36 10,176 172,088 $19,583 $4,686 $24,270 $21,048 $4,686 $25,734 $1,465 6.0%
3 AGA Revenue $1 $1 $1 $1 $0
4 Total Residential 71,933 791,748 $98,996 $22,427 $121,423 $105,603 $22,427 $128,030 $6,608 5.4%
5 Commercial&Industrial
6 General Service-Large Power 6 1,120 305,548 $28,583 $7,764 $36,347 $31,046 $7,764 $38,810 $2,464 6.8%
7 General Svc.-Lg.Power(R&F) 6A 186 22,162 $2,223 $574 $2,798 $2,413 $574 $2,987 $190 6.8%
8 Subtotal-Schedule 6 1,306 327,711 $30,806 $8,338 $39,144 $33,459 $8,338 $41,797 $2,653 6.8%
9 General Service-High Voltage 9 17 221,839 $15,413 $4,917 $20,329 $16,740 $4,917 $21,657 $1,327 6.5%
10 Irrigation 10 5,726 551,496 $58,573 $15,496 $74,069 $63,617 $15,496 $79,114 $5,045 6.8%
11 General Service 23 8,666 217,574 $23,652 $5,801 $29,453 $25,544 $5,801 $31,345 $1,891 6.4%
12 General Service(R&F) 23A 2,565 42,247 $4,767 $1,139 $5,906 $5,149 $1,139 $6,288 $382 6.5%
13 Subtotal-Schedule 23 11,230 259,822 28,419 6,940 35,359 30,693 6,940 37,633 2,274 6.4%
14 General Service Optional TOD 35 3 323 $33 $8 $41 $36 $8 $44 $3 6.9%
15 General Service Optional TOD(R&F) 35A 1 56 $9 $2 $11 $10 $2 $11 $1 7.2%
16 Subtotal-Schedule 35 4 379 42 10 52 45 10 56 4 6.9%
17 Special Contract 1 400 1 1,314,200 $90,480 $29,171 $119,651 $98,273 $29,171 $127,443 $7,793 6.5%
18 AGA Revenue $520 $520 $520 $520 $0
19 Total Commercial&Industrial 18,284 2,675,446 $224,253 $64,872 $289,125 $243,349 $64,872 $308,220 $19,095 6.6%
20 Public Street Li2htin2
21 Security Area Lighting 7 174 230 $46 $8 $53 $46 $8 $53 $0 0.0%
22 Security Area Lighting(R&F) 7A 119 93 $22 $3 $26 $22 $3 $26 $0 0.0%
23 Street Lighting-Company 11 61 182 $81 $9 $91 $81 $9 $91 $0 0.0%
24 Street Lighting-Customer 12 266 2,360 $356 $71 $427 $356 $71 $427 $0 0.0%
25 AGA Revenue $0 $0 $0 $0 $0
26 Total Public Street Lighting 620 2,866 $506 $91 $597 $506 $91 $597 $0 0.0%
27 Total Sales to Ultimate Customers 90,837 3,470,059 $323,755 $87,390 $411,145 $349,458 $87,390 $436,848 $25,703 6.3%
*Riders include the present ECAM,and proposed ICA and CFFA
Note:1-Riders include the proposed Insurance Cost Adjustment and Catastrophic Fire Fund Adjustment,and Deferred Energy Cost Adjustment Mechanism revenue set under rates
that the Company had requested to be effective June 1,2024. See the Company's Application in Docket No.PAC-E-24-05.

Case No. PAC-E-24-04
Exhibit No. 57
Witness : Robert M. Meredith
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Robert M. Meredith
Proposed Revised Tariffs
May 2024

Rocky Mountain Power
Exhibit No.57 Page 1 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Fifteenth Revision of Sheet No. B.2
I.P.U.C.No. 1 Canceling Fourteenth Revision of Sheet No. B.2
ELECTRIC SERVICE SCHEDULES-Continued
Schedule Sheet
No. Class of Service No.
23 General Service- Small Power 23.1 -23.3
23A General Service- Small Power(Residential and Farm) 23A.1 -23A.4
31 Partial Requirements Service—High Voltage 31.1 —31.6
34 Pacific Northwest Electric Power Planning and Conservation Act- 34.1 - 34.3
Residential and Farm Kilowatt-Hour Credit
35 Optional Time-of-Day General Service—Distribution Voltage 35.1 - 35.4
35A Optional Time-of-Day General Service—Distribution Voltage (Farm) 35A.1 -35A.5
38 Qualifying Facility Avoided Cost Procedures 38.1 —38.11
36 Optional Time of Day Residential Service 36.1 - 36.3
70 Renewable Energy Rider—Optional 70.1 - 70.4
73 Renewable Energy Rider- Optional-Bulk Purchase Option 73.1 —73.4
92 Insurance Cost Adjustment 92.1
94 Energy Cost Adjustment 94.1
98 REC Revenue Adjustment 98.1
118 Home Energy Saver Incentive Program 118.1 - 118.2
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 2 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Seventh Revision of Sheet No. B.3
Canceling Sixth Revision of Sheet No. B.3
ELECTRIC SERVICE SCHEDULES-Continued
Schedule Sheet
No. Class of Service No.
135 Net Metering Service 135.1 - 135.3
136 Net Billing Service 136.1 - 136.4
140 Non-Residential Energy Efficiency 140.1 - 140.3
191 Customer Efficiency Services Rate Adjustment 191
193 Catastrophic Fire Fund Adjustment 193
197 Federal Tax Act Adjustment 197
300 Regulation Charges 300.1 - 300.4
400 Special Contract 400.2
Schedule numbers not listed are not currently used.
* These schedules are not available to new customers or premises.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 3 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Thirteenth Revision of Sheet No. 1.1
I.P.U.C.No. 1 Canceling Twelfth Revision of Sheet No. 1.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 1
STATE OF IDAHO
Residential Service
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity.
APPLICATION: This Schedule is for alternating current electric service supplied at approximately
120 or 240 volts through one kilowatt-hour meter at a single point of delivery for all service required on the
premises for Residential purposes.
When conditions are such that service is supplied through one meter to more than one dwelling or
apartment unit, the charge for such service will be computed by multiplying the minimum charges by the
maximum number of dwelling or apartment units that may be served.
When a portion of a dwelling is used regularly for business, professional or other gainful purposes,
the premises will be classified as nonresidential and the appropriate schedule applied. However, if the
wiring is so arranged that the service for Residential purposes can be metered separately, this Schedule will
be applied to such service.
MONTHLY BILL:
1/1/2025 6/l/2025 1/1/2026 6/l/2026 6/l/2027
to to to to
5/31/2025 12/31/2025 5/31/2026 5/31/2027
Customer Service Charge
per customer $16.50 $20.75 $20.75 $25.00 $29.25
Energy Charge(¢/kWh)
Billing months June through October inclusive
Per kWh first 700 kWh 11.4983 10.9605 11.7901 11.2545 10.7188
Per kWh all additional kWh 13.3022 12.6800 13.5096 12.8959 12.2821
Billing months November through May inclusive
Per kWh first 1,000 kWh 9.7296 9.2745 10.1041 9.6451 9.1861
Per kWh all additional kWh 11.2329 10.7075 11.5371 11.0130 10.4888
Seasonal Service Charge
Minimum per season per customer $198.00 $249.00 $249.00 $300.00 $351.00
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 4 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Revision of Sheet No. 6.1
I.P.U.C.No. 1 Canceling Ninth Revision of Sheet No. 6.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 6
STATE OF IDAHO
General Service-Large Power
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity.
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at Company's available voltage through one metering installation at a single point of delivery for all
service required on the premises. Service under this Schedule is limited to a maximum power requirement
of 30,000 kW. When a Customer's load reaches a level in excess of 30,000 kW, continued service will
require special contract arrangements; provided, however, that special contract arrangements will not be
required in those cases where electric service is being supplied by Company under this Schedule to
operations existing as of the effective date of this Schedule which, because of emergency conditions, or
which on sporadic occasions only, may exceed 30,000 kW. This Schedule is not available to new loads in
excess of 30,000 kW nor to existing operations whose maximum power requirement, because of increased
operations, plant expansion or equipment additions, exceeds 30,000 kW. In this latter case, a maximum
power requirement in excess of 30,000 kW shall be deemed to exist when a Customer's maximum power
requirement exceeds 30,000 kW in at least three (3) months of any continuous period of six (6) successive
months.
MONTHLY BILL:
Rate:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October, Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $44.00 per Customer $44.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $ 133.00 per Customer $ 133.00 per Customer
Power Rate: $ 15.87 per kW for all kW $ 14.30 per kW for all kW
Energy Rate: 4.95280 per kWh for all kWh 4.95280 per kWh for all kWh
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 5 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Revision of Sheet No. 6.2
I.P.U.C.No. 1 Canceling Fifth Revision of Sheet No. 6.2
ELECTRIC SERVICE SCHEDULE NO. 6- Continued
For Billing Effective 1/1/2026
Billing Months June Billing Months November
throuch October,Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $48.00 per Customer $ 48.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $ 144.00 per Customer $ 144.00 per Customer
Power Rate: $ 17.21 per kW for all kW $ 15.51 per kW for all kW
Energy Rate: 5.36790 per kWh for all kWh 5.36790 per kWh for all kWh
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging,
or higher, as determined by measurement. If the average power factor is found to be less
than 85% lagging, the Power as recorded by the Company's meter will be increased by 3/4
of 1%for every 1%that the power factor is less than 85%.
Voltage Discount:
Where Customer takes service from Company's available lines of 2300 volts or higher and
provides and maintains all transformers and other necessary equipment, the voltage discount
based on measured Power will be:
$0.65 per kW for all kW of Power
Minimum Bill:
The Customer Service Charge.
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
15-minute period of Customer's greatest use during the month,determined to the nearest kW.
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 6 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 6.3
I.P.U.C.No. 1 Canceling Original Sheet No. 6.3
ELECTRIC SERVICE SCHEDULE NO.6—Continued
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is normally
discontinued or curtailed during a part of the year may be contracted for under this Schedule under either of
the following conditions:
(a) Customer may contract for service under this Schedule on a year-round basis paying for all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operation.
(b) Customer may contract for seasonal service under this Schedule with a net minimum
seasonal payment as follows:
For Billing Effective between 1/1/2025 to 12/31/2025
$ 528.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts and
$ 1,596.00 plus Power and Energy Charges for Customer taking service at 2300 volts
or higher.
For Billing Effective 1/1/2026
$ 576.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts and
$ 1,728.00 plus Power and Energy Charges for Customer taking service at 2300 volts
or higher.
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 7 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Revision of Sheet No. 6A.1
I.P.U.C.No. 1 Canceling Ninth Revision of Sheet No. 6A.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 6A
STATE OF IDAHO
General Service-Large Power (Residential and Farm)
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity for service to any customer who qualifies as a "Residential Load" or "Farm Load"
under both(1)the Pacific Northwest Electric Power Planning and Conservation Act,P.L. 96-501 as the same
may be amended, and(2) a Residential Purchase and Sale Agreement,under Section 5(c) of such Act and in
effect between the Company and the Bonneville Power Administration.
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at Company's available voltage through one metering installation at a single point of delivery for all
service required on the premises. Service under this Schedule is limited to a maximum power requirement
of 30,000 kW. When a Customer's load reaches a level in excess of 30,000 kW, continued service will
require special contract arrangements; provided, however, that special contract arrangements will not be
required in those cases where electric service is being supplied by Company under this Schedule to
operations existing as of the effective date of this Schedule which, because of emergency conditions, or
which on sporadic occasions only, may exceed 30,000 kW. This Schedule is not available to new loads in
excess of 30,000 kW nor to existing operations whose maximum power requirement, because of increased
operations, plant expansion or equipment additions, exceeds 30,000 kW. In this latter case, a maximum
power requirement in excess of 30,000 kW shall be deemed to exist when a Customer's maximum power
requirement exceeds 30,000 kW in at least three (3) months of any continuous period of six (6) successive
months.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 8 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Fourth Revision of Sheet No. 6A.2
I.P.U.C.No. 1 Canceling Third Revision of Sheet No. 6A.2
ELECTRIC SERVICE SCHEDULE NO. 6A- Continued
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October,Inclusive through May, Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $44.00 per Customer $44.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $ 133.00 per Customer $ 133.00 per Customer
Power Rate: $ 15.87 per kW for all kW $ 14.30 per kW for all kW
Energy Rate: 4.95280 per kWh for all kWh 4.95280 per kWh for all kWh
For Billing Effective 1/1/2026
Billing Months June Billing Months November
throuch October,Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery (Less than
2300 volts) $48.00 per Customer $48.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $ 144.00 per Customer $ 144.00 per Customer
Power Rate: $ 17.21 per kW for all kW $ 15.51 per kW for all kW
Energy Rate: 5.36790 per kWh for all kWh 5.36790 per kWh for all kWh
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 9 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Revision of Sheet No. 6A.3
I.P.U.C.No. 1 Canceling Fifth Revision of Sheet No. 6A.3
ELECTRIC SERVICE SCHEDULE NO. 6A- Continued
MONTHLY BILL: (continued)
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging,
or higher, as determined by measurement. If the average power factor is found to be less
than 85% lagging, the Power as recorded by the Company's meter will be increased by 3/4
of 1%for every 1%that the power factor is less than 85%.
Voltage Discount:
Where Customer takes service from Company's available lines of 2300 volts or higher and
provides and maintains all transformers and other necessary equipment, the voltage discount
based on measured Power will be:
$0.65 per kW for all kW of Power
Minimum Bill:
The Customer Service Charge.
MONTHLY BILLING REDUCTION: Rates in this Schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
15-minute period of Customer's greatest use during the month,determined to the nearest kW.
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is
normally discontinued or curtailed during a part of the year may be contracted for under this Schedule under
either of the following conditions:
(a) Customer may contract for service under this Schedule on a year-round basis paying for all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operation.
(b) Customer may contract for seasonal service under this Schedule with a net minimum
seasonal payment as follows:
For Billing Effective between 1/1/2025 to 12/31/2025
$ 528.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts and
$1,596.00 plus Power and Energy Charges for Customer taking service at 2300 volts
or higher.
For Billing Effective 1/1/2026
$ 576.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts and
$ 1,728.00 plus Power and Energy Charges for Customer taking service at 2300 volts
or higher.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 10 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 6A.4
I.P.U.C.No. 1 Canceling Original Sheet No. 6A.4
ELECTRIC SERVICE SCHEDULE NO. 6A- Continued
CONTRACT PERIOD: One year or longer.
SPECIAL CONDITION: Domestic use means all usual residential, apartment, seasonal dwelling,
and mobile home court use including domestic water pumping. Farm use means all usual farm electrical
loads for raising of crops, livestock or pasturage and includes primary processing necessary for safe and
efficient storage or shipment and irrigation pumping.
Contiguous parcels land under single-ownership or leasehold shall be considered to be one Farm and
noncontiguous parcels of land under single-ownership or leasehold shall be considered as one Farm unit
when operated as a single Farm,unless demonstrated otherwise by the owner or lessee of the parcels.
A number of factors shall determine whether contiguous or noncontiguous parcels constitute one or
more Farms. These factors shall include,but are not limited to:
-- size
--use
-- ownership
-- control
-- operating practices
-- distance between parcels
-- custom in the trade
--billing treatment by the utility
Operators of Farms may be required to certify to the utility all irrigation accounts, including
horsepower rating.
Customers who feel they meet the definitions of a Farm will have to make application with the
Company for review. If Customer application is denied by the Company, the Customer may appeal the
decision to the Idaho Public Utilities Commission.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 11 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Revision of Sheet No. 9.2
I.P.U.C.No. 1 Canceling Ninth Revision of Sheet No. 9.2
ELECTRIC SERVICE SCHEDULE NO. 9- Continued
MONTHLY BILL:
Rate:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October,Inclusive through May,Inclusive
Customer Service
Charge: $430.00 per Customer $430.00 per Customer
Power Rate: $11.92 per kW for all kW $ 10.74 per kW for all kW
Energy Rate:
On-Peak 5.90970 per kWh 5.36040 per kWh
Off-Peak 4.51890 per kWh 4.07130 per kWh
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October,Inclusive through May, Inclusive
Customer Service
Charge: $465.00 per Customer $465.00 per Customer
Power Rate: $12.88 per kW for all kW $ 11.60 per kW for all kW
Energy Rate:
On-Peak 6.38440 per kWh 5.79110 per kWh
Off-Peak 4.88200 per kWh 4.39860 per kWh
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 12 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 9.3
I.P.U.C.No. 1 Canceling Original Sheet No. 9.3
ELECTRIC SERVICE SCHEDULE NO. 9- Continued
MONTHLY BILL(continued):
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging,
or higher, as determined by measurement. If the average power factor is found to be less
than 85% lagging, the Power as recorded by the Company's meter will be increased by 3/4
of 1%for every 1%that the power factor is less than 85%.
Minimum:
The Customer Service Charge plus the minimum Power Charge and appropriate Energy
Charges.
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
15-minute period of Customer's greatest use during the month, adjusted for power factor as specified,
determined to the nearest kW,but not less than 80 kW.
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 13 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Seventh Revision of Sheet No. 10.1
I.P.U.C.No. 1 Canceling Sixth Revision of Sheet No. 10.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 10
STATE OF IDAHO
Irrigation and Soil Drainage Pumping Power Service
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity.
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at the Company's available voltage through a single point of delivery for service to motors on
pumps and machinery used for irrigation and soil drainage.
IRRIGATION SEASON AND POST-SEASON SERVICE: The Irrigation Season is from June 1
to September 15 each year. Service for post-season pumping may be taken by the same Customer at the
same point of delivery and through the same facilities used for supplying regular irrigation pumping service
during months from September 16 to the following May 31.
MONTHLY BILL:
Irrigation Season Rate
For Billing Effective between 1/1/2025 to 12/31/2025
Customer Service Charge:
Small Pumping Operations:
15 horsepower or less total connected horsepower
served through one service connection- $16.00 per Customer
Large Pumping Operations:
16 horsepower or more total connected horsepower
served through one service connection- $48.00 per Customer
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 14 of 51
_ Case PAGE
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth Revision of Sheet No. 10.2
I.P.U.C.No. 1 Canceling Eleventh Revision of Sheet No. 10.2
ELECTRIC SERVICE SCHEDULE No. 10-Continued
MONTHLY BILL: (Continued)
Power Rate: $6.99 per kW for all kW
Energy Rate: 10.37070 per kWh for first 25,000 kWh
7.75030 per kWh for the next 225,000 kWh
5.80030 per kWh for all additional kWh
For Billing Effective 1/1/2026
Customer Service Charge:
Small Pumping Operations:
15 horsepower or less total connected horsepower
served through one service connection- $17.00 per Customer
Large Pumping Operations:
16 horsepower or more total connected horsepower
served through one service connection- $52.00 per Customer
Power Rate: $7.60 per kW for all kW
Energy Rate: 11.28200 per kWh for first 25,000 kWh
8.43140 per kWh for the next 225,000 kWh
6.31000 per kWh for all additional kWh
Power Factor: This rate is based on the Customer maintaining at all times a power factor
of 85%lagging, or higher, as determined by measurement. If the average power factor is
found to be less than 85%lagging,the power as recorded by the Company's meter will be
increased by 3/4 of 1%for every 1%that the power factor is less than 85%.
Minimum: The Customer Service Charge.
Post-Season Rate
For Billing Effective between 1/1/2025 to 12/31/2025
Customer Service Charge: $27.00 per Customer
Energy Rate: 8.82350 per kWh for all kWh
For Billing Effective 1/1/2026
Customer Service Charge: $29.00 per Customer
Energy Rate: 9.62250 per kWh for all kWh
Minimum: The Customer Service Charge.
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 15 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 10.3
I.P.U.C.No. 1 Canceling Original Sheet No. 10.3
ELECTRIC SERVICE SCHEDULE No. 10-Continued
ADJUSTMENTS: All monthly bills shall be adjusted in accordance with Schedules 34 and 94.
PAYMENT: All monthly service billings will be due and payable when rendered and will be
considered delinquent if not paid within fifteen (15) days. An advance payment may be required of the
Customer by the Company in accordance with Electric Service Regulation No. 9. An advance may be
required under any of the following conditions:
(1) the Customer failed to pay all amounts owed to the Company when due and
payable;
(2) the Customer paid an advance the previous season that did not adequately cover
bills for the entire season and the Customer failed to pay any balance owing by the
due date of the final billing issued for the season.
An adequate assurance of payment (advance) may be required from a Customer who has filed bankruptcy.
Advances which may be required of the Customer may be paid with cash payment or guarantee, as required
by the Company, or with a letter of escrow acceptable to the Company from an authorized bank in the
Company's service area. This letter of escrow shall provide that upon termination of service to the
Customer, the Company shall receive, upon demand, cash equal to the unpaid balance of the Customer's bill
which is not disputed or the full amount of the advance,whichever is the lesser amount.
CONNECTION AND DISCONNECTION CHARGES: Company will not routinely seasonally
connect and disconnect service to irrigation pumps. However, upon oral or written request the Company
will connect and disconnect service at the beginning and end of Customer's pumping operation each year
without charge. Customer shall give Company at least two (2) weeks advance notice of the date
disconnection and connection of seasonal service is desired. The actual expense incurred for additional
connection and disconnection shall be paid by Customer. Customer shall give Company at least two (2)
weeks advance notice of the date any additional connection and/or an additional disconnection of service is
desired. Meters will not be read and bills will not be issued from November 1 to March 1 unless the
customer requests in writing a different ending or beginning point for billing. The bill issued in March will
include charges for any unbilled energy used during the period of November 1 to March 1.
POWER: The kW as shown by or computed from the readings of the Company's power meter for
the 15-minute period of Customer's greatest use during the month, adjusted for power factor as specified,
determined to the nearest kW. Metered power demands in kilowatts which exceed one hundred and thirty
percent (130%) of the total connected horsepower served through one service connection will not be used
for billing purposes unless and until verified by field test in the presence of the Company to be the result of
normal pumping operations. If a demand in excess of 130% of connected horsepower is the result of
abnormal conditions existing on the Company's interconnected system or the Customer's system, including
accidental equipment failure or electrical supply interruption which results in temporary separation of the
Company and Customer's system, the billing demand shall be 130% of the connected horsepower. The
Customer may appeal the Company's billing decision to the Idaho Public Utilities Commission in cases of
dispute.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 16 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 10.4
I.P.U.C.No. 1 Canceling Original Sheet No. 10.4
ELECTRIC SERVICE SCHEDULE No. 10-Continued
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 17 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Revision of Sheet No. 23.1
I.P.U.C.No. 1 Canceling Ninth Revision of Sheet No.23.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO.23
STATE OF IDAHO
General Service
AVAILABILITY: At any point on the Company's interconnected system where there are facilities of
adequate capacity.
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at Company's available voltage through one metering installation at a single point of delivery for all
service required on the premises. Service under this Schedule is limited to a maximum power requirement of
30,000 kW. When a Customer's load reaches a level in excess of 30,000 kW, continued service will require
special contract arrangements; provided, however, that special contract arrangements will not be required in
those cases where electric service is being supplied by Company under this Schedule to operations existing as
of the effective date of this Schedule which,because of emergency conditions, or which on sporadic occasions
only, may exceed 30,000 kW. This Schedule is not available to new loads in excess of 30,000 kW nor to
existing operations whose maximum power requirement,because of increased operations,plant expansion or
equipment additions, exceeds 30,000 kW. In this latter case, a maximum power requirement in excess of
30,000 kW shall be deemed to exist when a Customer's maximum power requirement exceeds 30,000 kW in at
least three(3)months of any continuous period of six(6)successive months.
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October, Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $21.00 per Customer $21.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $56.00 per Customer $56.00 per Customer
Energy Rate: 10.97380 per kWh for all kWh 9.12510 per kWh for all kWh
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 18 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Revision of Sheet No. 23.2
I.P.U.C.No. 1 Canceling Fifth Revision of Sheet No. 23.2
ELECTRIC SERVICE SCHEDULE NO.23 -Continued
MONTHLY BILL: (continued)
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October, Inclusive through May, Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $23.00 per Customer $23.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $61.00 per Customer $61.00 per Customer
Energy Rate: 11.84240 per kWh for all kWh 9.81940 per kWh for all kWh
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging, or
higher, as determined by measurement. If the average power factor is found to be less than
85% lagging, Customer will be billed for 3/4 of 1% of the Power recorded by the Company's
meter for every 1% that the power factor is less than 85%. This Power will be billed at the
Power Rate stated in Electric Service Schedule No. 6.
Voltage Discount:
Where Customer takes service from Company's available lines of 2,300 volts or higher and
provides and maintains all transformers and other necessary equipment, the voltage discount
based on measured Energy will be:
0.43970 per kWh for all kWh.
Minimum Bill:
The Customer Service Charge
POWER: The kW as shown by or computed from the readings of the Company's Power meter for
the 15-minute period of Customer's greatest use during the month,determined to the nearest kW.
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is
normally discontinued or curtailed during a part of the year may be contracted for under this Schedule under
either of the following conditions:
(Continued)
Submitted Under Case No. PAC-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 19 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 23.3
I.P.U.C.No. 1 Canceling Original Sheet No. 23.3
ELECTRIC SERVICE SCHEDULE NO.23 -Continued
SEASONAL SERVICE: (continued)
(a) Customer may contract for service under this Schedule on a year-round basis paying for all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operations.
(b) Customer may contract for seasonal service under this Schedule with a net minimum seasonal
payment as follows:
For Billing Effective between 1/1/2025 to 12/31/2025
$252.00 plus Energy Charges for Customer taking service at less than 2,300 volts and
$672.00 plus Energy Charges for Customer taking service at 2,300 volts or higher.
For Billing Effective 1/1/2026
$276.00 plus Energy Charges for Customer taking service at less than 2,300 volts and
$732.00 plus Energy Charges for Customer taking service at 2,300 volts or higher.
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission,including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 20 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Revision of Sheet No.23A.1
I.P.U.C.No. 1 Canceling Ninth Revision of Sheet No.23A.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO.23A
STATE OF IDAHO
General Service(Residential and Farm)
AVAILABILITY: At any point on the Company's interconnected system where there are facilities of
adequate capacity for service to any customer who qualifies as a"Residential Load"or"Farm Load"under both
(1) the Pacific Northwest Electric Power Planning and Conservation Act, P.L. 96-501 as the same may be
amended, and (2) a Residential Purchase and Sale Agreement, under Section 5(c) of such Act and in effect
between the Company and the Bonneville Power Administration.
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at Company's available voltage through one metering installation at a single point of delivery for all
service required on the premises. Service under this Schedule is limited to a maximum power requirement of
30,000 kW. When a Customer's load reaches a level in excess of 30,000 kW, continued service will require
special contract arrangements; provided, however, that special contract arrangements will not be required in
those cases where electric service is being supplied by Company under this Schedule to operations existing as
of the effective date of this Schedule which,because of emergency conditions, or which on sporadic occasions
only, may exceed 30,000 kW. This Schedule is not available to new loads in excess of 30,000 kW nor to
existing operations whose maximum power requirement, because of increased operations,plant expansion or
equipment additions, exceeds 30,000 kW. In this latter case, a maximum power requirement in excess of
30,000 kW shall be deemed to exist when a Customer's maximum power requirement exceeds 30,000 kW in at
least three(3)months of any continuous period of six(6)successive months.
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October,Inclusive through Mqy,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $21.00 per Customer $21.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $56.00 per Customer $56.00 per Customer
Energy Rate: 10.97380 per kWh for all kWh 9.125 1¢ per kWh for all kWh
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 21 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Fifth Revision of Sheet No.23A.2
I.P.U.C.No. 1 Canceling Fourth Revision of Sheet No.23A.2
ELECTRIC SERVICE SCHEDULE NO.23A-Continued
MONTHLY BILL: (continued)
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October, Inclusive through May, Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $23.00 per Customer $23.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $61.00 per Customer $61.00 per Customer
Energy Rate: 11.84240 per kWh for all kWh 9.81940 per kWh for all kWh
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging, or
higher, as determined by measurement. If the average power factor is found to be less than
85% lagging, Customer will be billed for 3/4 of 1% of the Power recorded by the Company's
meter for every 1% that the power factor is less than 85%. This Power will be billed at the
Power Rate stated in Electric Service Schedule No. 6.
Voltage Discount:
Where Customer takes service from Company's available lines of 2,300 volts or higher and
provides and maintains all transformers and other necessary equipment, the voltage discount
based on measured Energy will be:
0.43970 per kWh for all kWh.
Minimum Bill:
The Customer Service Charge
POWER: The kW as shown by or computed from the readings of the Company's Power meter for
the 15-minute period of Customer's greatest use during the month,determined to the nearest kW.
MONTHLY BILLING REDUCTION: Rates in this Schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 22 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Fifth Revision of Sheet No.23A.3
I.P.U.C.No. 1 Canceling Fourth Revision of Sheet No.23A.3
ELECTRIC SERVICE SCHEDULE NO.23A—Continued
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is normally
discontinued or curtailed during a part of the year may be contracted for under this Schedule under either of the
following conditions:
(a) Customer may contract for service under this Schedule on a year-round basis paying for all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operations.
(b) Customer may contract for seasonal service under this Schedule with a net minimum seasonal
payment as follows:
For Billing Effective between 1/1/2025 to 12/31/2025
$252.00 plus Energy Charges for Customer taking service at less than 2,300 volts and
$672.00 plus Energy Charges for Customer taking service at 2,300 volts or higher.
For Billing Effective 1/1/2026
$276.00 plus Energy Charges for Customer taking service at less than 2,300 volts and
$732.00 plus Energy Charges for Customer taking service at 2,300 volts or higher.
CONTRACT PERIOD: One year or longer.
SPECIAL CONDITION: Domestic use means all usual residential, apartment, seasonal dwelling,
and mobile home court use including domestic water pumping. Farm use means all usual farm electrical loads
for raising of crops, livestock or pasturage and includes primary processing necessary for safe and efficient
storage or shipment and irrigation pumping.
Contiguous parcels of land under single-ownership or leasehold shall be considered to be one Farm
and noncontiguous parcels of land under single-ownership or leasehold shall be considered as one Farm unit
when operated as a single Farm,unless demonstrated otherwise by the owner or lessee of the parcels.
A number of factors shall determine whether contiguous or noncontiguous parcels constitute one or
more Farms. These factors shall include,but are not limited to:
-- size
-- use
-- ownership
-- control
-- operating practices
-- distance between parcels
-- custom in the trade
-- billing treatment by the utility
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 23 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.23A.4
I.P.U.C.No. 1 Canceling Original Sheet No. 23A.4
ELECTRIC SERVICE SCHEDULE NO.23A—Continued
SPECIAL CONDITION: (continued)
Operators of Farms may be required to certify to the utility all irrigation accounts, including
horsepower rating.
Customers who feel they meet the definitions of a Farm will have to make application with the
Company for review. If Customer application is denied by the Company, the Customer may appeal the
decision to the Idaho Public Utilities Commission.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with the terms
of the Electric Service Agreement between the Customer and the Company. The Electric Service Regulations
of the Company on file with and approved by the Idaho Public Utilities Commission, including future
applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 24 of 51
_ Case PAGE
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No. 24.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO.24
STATE OF IDAHO
Interruptible Power Service
AVAILABILITY: For power loads of 1000 kW or greate y poin on e Company's
interconnected system where there are facilities of adequate c acity.
APPLICATION: This Schedule is for the sup of ating curr t, -phase electric service
at available delivery voltages through a single poin live all servi r quired on the Customer's
premises. Service hereunder may be interrupted t e degr and u the c itions hereinafter set forth.
MONTHLY BILL:
Rate:
I. Deliveiy at 46 k i
A. G teed Ava ili omputer Code 124)
Al $6.94 per kW
Energy R
All kWh 3.71630 per kWh
B. ua Availability of 80% (Computer Code 125)
ower Ratr
All kW $6.60 per kW
Enere Rate:
All kWh 3.71630 per kWh
(Continued)
Submitted Under Advice Letter No. 06-06
ISSUED: August 14,2006 EFFECTIVE: September 15, 2006

Rocky Mountain Power
Exhibit No. 57 Page 25 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No. 24.2
ELECTRIC SERVICE SCHEDULE NO. 24-Continued
MONTHLY BILL: (continued)
C. Guaranteed Availability of 70% (Computer Code 126)
Power Rate:
All kW $5.6 W
Energy Rate:
All kWh .716 ¢per
D. Guaranteed Availability of 60% (Com uter Code
Power Rate:
All kW $4.78 p
Energy Rate:
All kWh 3.71 per kWh
Customer Charge: 6.34 per Customer
11. Duchygy at Primary Vol e 2.3 kV to Less 6 kV
A. Guarantee ail a of 90% ( omputer Code 128)
Power Rate:
'10 iftwL.- $8.69 per kW
Energy Rate:
All kWh 4.05360 per kWh
B. nteed A ility of 80% (Computer Code 129)
Po e:
11 $8.42 per kW
ergy Rate:
kWh 4.05360 per kWh
(Continued)
Submitted Under Advice Letter No. 06-06
ISSUED: August 14,2006 EFFECTIVE: September 15, 2006

Rocky Mountain Power
Exhibit No.57 Page 26 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No. 24.3
ELECTRIC SERVICE SCHEDULE NO.24- Continued
MONTHLY BILL: (continued)
C. Guaranteed Availability of 70%(Computer Code 130)
Power Rate:
All kW $7.74 W
Energy Rate:
All kWh 4 6¢p
D. Guaranteed Availability of 60% (Computer 131)
Power Rate:
All kW $ er kW
Energy Rate:
All kWh 4.0536 h
Customer Charge: $266 per Customer
Contract Demand:
"Total Contract Demand" ere all mean maximum Power contracted for by
Customer, and in excess which the Co is er no obligation to supply, as set forth
in the Electric Service A ement executed b etween Customer and Company.
04
Power Factor:
This rate is based on the Cu ma' ining at all times a power factor of 90% lagging,
or higher ned by mea nt. If the average power factor is found to be less
than 90°o lag , the Power ILs recorded by the Company's meter will be increased by 3/4
of 1%for every 1%that the power factor is less than 90%.
Minimum*Bh` �I
The nthly minimiu bill shall be the Customer Service Charge plus the Power Charge
lus the�applopri7 onthly Energy Charge.
OWER: The k as shown by or computed from the readings of the Company's Power meter
for the -minute perio of stomer's greatest use during the month, adjusted for power factor as specified,
determin the neare kW.
(Continued)
Submitted Under Advice Letter No. 06-06
ISSUED: August 14,2006 EFFECTIVE: September 15, 2006

Rocky Mountain Power
Exhibit No. 57 Page 27 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No. 24.4
ELECTRIC SERVICE SCHEDULE NO.24- Continued
GUARANTEED AVAILABILITY: Customer may contract for an annual guaranteed
availability of supply of 60%, 70%, 80%, or 90%. Guaranteed Availability shall mean the annual amount of
energy in kWh that Company guarantees to make available to Customer over any Contract Year and is
determined by multiplying 8760 hours by the Contract Demand in kW and then is product by
the Guaranteed Availability expressed as a fraction; i.e., 90% Guaranteed Av ' ility is ssed as the
fraction 9/10.
CONTRACT YEAR: Contract Year, as used herein, shall the erio 2 mon y billing
periods between the date of initial service hereunder or any anniv there and t in ate of the
following calendar year.
INTERRUPTION OF SERVICE: All electric power delivere and hall be subject to
curtailment when in the Company's sole judgment its spiAT%keserve, its tran n margin or both are
needed to meet the demands of its regular customers rm r or there i a ctual or threatened need
for such reserve or margin. Customer, upon th notice m e Com shall c ail his use of electric power
except plant lighting, fire protection load, and other safety ) secur loa o the extent requested by and
as scheduled by the Company. Curtailment shall be effey us er (1) immediately upon request
from the Company in cases of emergencie9Oot reqson�bly redicta y the Company, and (2) in all other
instances on notice as specified in the st dard form con Tot nnual interruption in kWh during any
Contract Year shall not exceed the differ ce between the Co emand in kW multiplied by 8760 hours
and the Guaranteed Availability iA'h c acted for by us er.
All electric power delivered hereun ce t nt lighting, fire protection load, and other safety
and security load, shall b�tQ interruption. tomer shall install to Company's specifications and
maintain at his sole expense► digital under frequency relay with adjustable contacts set to close at the
Scheduled Frequency, associateNelay facilitiesand communication channels to the Company's switching
center. Companytave the rig to inspect these facilities upon reasonable notice to Customer. After
any interruption herCustome 11 not resume use of electric power except upon notice from
Company.
n addition toieu of nterruption of electric power at the Scheduled Frequency Company may
requir at electric power b * errupted automatically in the event of a reduction in voltage or in the event
of such er operating ondllions as may appear appropriate to the Company from time to time.
(Continued)
Submitted Under Advice Letter No. 06-06
ISSUED: August 14,2006 EFFECTIVE: September 15, 2006

Rocky Mountain Power
Exhibit No.57 Page 28 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No. 24.5
ELECTRIC SERVICE SCHEDULE NO.24- Continued
PRIOR RIGHTS: Any right to service under this schedule shall be subject to any prior rights
established in Company's existing contracts with customers providing for the supply of interruptible service
and specifically rights of Monsanto Company and Amax including right of first refusal to interruptible
service.
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Servic nder this edule 11 be in
accordance with the terms of the Electric Service Agreement betwee Custor and Co any. The
Electric Service Regulations of the Company on file with and app by c I ho lic Utilities
Commission, including future applicable amendments, wil be consi ed as fo a part of and
incorporated in said Agreement.
Submitted Under Advice Letter No. 06-06
ISSUED: August 14,2006 EFFECTIVE: September 15, 2006

Rocky Mountain Power
Exhibit No. 57 Page 29 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Third Revision of Sheet No.31.1
I.P.U.C.No. 1 Canceling Second Revision of Sheet No.31.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO.31
STATE OF IDAHO
Partial Requirements Service--Large General Service—1,000 kW and Over
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity.
APPLICATION: This Schedule is for alternating current, three phase electric service supplied at
Company's available voltage through a single point of delivery for Supplementary, Back-up, Maintenance
Power or Excess Service(partial requirements service)in addition to regular electric requirements obtained from
any service other than the Company,including on-site generation. This Schedule is applicable to customers with
on-site generation of more than 1,000 kW but that does not exceed 30,000 kW. Customers not contracting for
Back-up Power shall not be subject to this Schedule and shall receive electric service under the applicable general
service schedule. This Schedule is not applicable to service for resale,intermittent or highly fluctuating loads,or
seasonal use. This Schedule is not required where on-site generation is used only for emergency supply during
times of utility outage. This Schedule is not available to loads in excess of 30,000 kW, a maximum power
requirement in excess of 30,000 kW shall be deemed to exist when a Customer's maximum power requirement
exceeds 30,000 kW in at least three(3)months of any continuous period of six(6)successive months.
MONTHLY BILL:
Rate:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October, Inclusive through Mgy,Inclusive
Customer Service
Charge:
Secondary Voltage $44.00 per Customer $44.00 per Customer
Primary Voltage $133.00 per Customer $133.00 per Customer
Transmission $430.00 per Customer $430.00 per Customer
Voltage
Back-up Facilities
Rate:
Secondary Voltage $9.49 per kW for all kW $7.75 per kW for all kW
Primary Voltage $9.05 per kW for all kW $7.32 per kW for all kW
Transmission $6.62 per kW for all kW $4.99 per kW for all kW
Voltage
The Facilities Rate applies to the kW of Back-up Contract Power
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 30 of 51
_ ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACT FICORP
Fifth Revision of Sheet No.31.2
I.P.U.C.No. 1 Canceling Fourth Revision of Sheet No.31.2
ELECTRIC SERVICE SCHEDULE NO.31 - Continued
MONTHLY BILL:
Rate:
Billing Months June Billing Months November
through October,Inclusive through May,Inclusive
Back-up Power
Rate:
Secondary Voltage $0.31 all kW Day $0.27 all kW Day
Primary Voltage $0.30 all kW Day $0.26 all kW Day
Transmission $0.22 all kW Day $0.16 all kW Day
Voltage
Back-up Power is billed on a per day basis and is based on the fifteen(15)
minute period of the Customer's greatest use of Back-up Power during the
day
Scheduled Maintenance Power rate is one half(1/2)of the Back-up Power
Excess Power
Rate:
Secondary Voltage $34.31 per kW for all kW $28.21 per kW for all kW
Primary Voltage $32.75 per kW for all kW $26.66 per kW for all kW
Transmission $23.84 per kW for all kW $17.98 per kW for all kW
Voltage
Supplementary
Power Rate:
Secondary Voltage
Primary Voltage $15.87 per kW for all kW $14.30 per kW for all kW
Transmission $15.22 per kW for all kW $13.65 per kW for all kW
Voltage $11.92 per kW for all kW $10.74 per kW for all kW
Supplementary
and Back-up
Energy Rate:
Secondary Voltage
Primary Voltage 4.95280 per kWh 4.95280 per kWh
Transmission 4.95280 per kWh 4.95280 per kWh
Voltage
On-Peak
Off-Peak 5.90970 per kWh 5.36040 per kWh
4.51890 per kWh 4.07130 per kWh
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October,Inclusive through May,Inclusive
Customer Service
Charge:
Secondary Voltage $48.00 per Customer $48.00 per Customer
Primary Voltage $144.00 per Customer $144.00 per Customer
Transmission $465.00 per Customer $465.00 per Customer
Voltage
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 31 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Second Revision of Sheet No.31.3
I.P.U.C.No. 1 Canceling First Revision of Sheet No.31.3
ELECTRIC SERVICE SCHEDULE NO.31 - Continued
Back-up Facilities
Rate:
Secondary Voltage $10.29 per kW for all kW $8.40 per kW for all kW
Primary Voltage $9.81 per kW for all kW $7.94 per kW for all kW
Transmission $7.15 per kW for all kW $5.39 per kW for all kW
Voltage
The Facilities Rate applies to the kW of Back-up Contract Power
Billing Months June Billing Months November
through October, Inclusive through May,Inclusive
Back-up Power
Rate:
Secondary Voltage $0.34 all kW Day $0.29 all kW Day
Primary Voltage $0.33 all kW Day $0.28 all kW Day
Transmission $0.24 all kW Day $0.17 all kW Day
Voltage
Back-up Power is billed on a per day basis and is based on the fifteen(15)
minute period of the Customer's greatest use of Back-up Power during the
day
Scheduled Maintenance Power rate is one half(1/2)of the Back-up Power
Excess Power
Rate:
Secondary Voltage $37.21 per kW for all kW $30.59 per kW for all kW
Primary Voltage $35.51 per kW for all kW $28.91 per kW for all kW
Transmission $25.76 per kW for all kW $19.42 per kW for all kW
Voltage
Supplementary
Power Rate:
Secondary Voltage $17.21 per kW for all kW $15.51 per kW for all kW
Primary Voltage $16.56 per kW for all kW $14.86 per kW for all kW
Transmission $12.88 per kW for all kW $11.60 per kW for all kW
Voltage
Supplementary
and Back-up
Energy Rate:
Secondary Voltage 5.36790 per kWh 5.36790 per kWh
Primary Voltage Transmission 5.36790 per kWh 5.36790 per kWh
Voltage
On-Peak 6.38440 per kWh 5.79110 per kWh
Off-Peak 4.88200 per kWh 4.39860 per kWh
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 32 of 51
_ Case PAGE-2404
ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Second Revision of Sheet No.31.4
I.P.U.C.No. 1 Canceling First Revision of Sheet No.31.4
ELECTRIC SERVICE SCHEDULE NO.31 - Continued
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
POWER FACTOR: This rate is based on the Customer maintaining at all times a power factor of 85%
lagging, or higher, as determined by measurement. If the average power factor is found to be less than 85%
lagging,the Power as recorded by the Company's meter will be increased by 3/4 of 1%for every 1%that the power
factor is less than 85%.
VOLTAGE LEVELS: Secondary Voltage applies where a distribution Customer takes service from
Company's available lines of less than 2,300 volts.Primary Voltage applies where a distribution Customer takes
service from Company's available lines of 2,300 to less than 46,000 volts and provides and maintains all
transformers and other necessary related equipment. Transmission Voltage applies where service is supplied at
approximately 46,000 volts or greater through a single point of delivery.
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
15-minute period of Customer's greatest use during the month or day, adjusted for power factor as specified,
determined to the nearest kW.
TYPE OF SERVICE: Whether Power is considered scheduled maintenance,supplementary,back-up,
or excess is determined as follows. When the Customer has pre-scheduled Maintenance Service, the power
measurements from 0 kW up to the level equal to the pre-scheduled Back-up Power shall be considered Scheduled
Maintenance Power. Power measurements above the Scheduled Maintenance Power up to the level equal to the
Supplementary Contract Power shall be considered supplementary power.Power measured above the sum of the
Scheduled Maintenance Power and Supplementary Contract Power level up to the Total Contract Power(the sum
of the Supplementary Contract Power and the Back-up Contract Power) shall be considered Back-up Power.
Power measurements in excess of Total Contract Power shall be considered Excess Power.
When the Customer has not pre-scheduled Maintenance Service,power measurements from 0 kW up to
the level equal to the Supplementary Contract Power shall be considered Supplementary Power. Power
measurements above the Supplementary Contract Power level but less than Total Contract Power(the sum of the
Supplementary Contract Power and the Back-up Contract Power) shall be considered back-up power. Power
measurements in excess of Total Contract Power shall be considered Excess Power.
DEFINITIONS:
BACK-UP CONTRACT POWER: The specified Power in kilowatts of Back-up Power that the
Customer contracts with the Company to supply and which the Company agrees to have available for delivery to
the Customer in excess of which the Company is under no obligation to supply. The Back-up Contract Power
shall be established by agreement between the Customer and the Company. The level of Back-up Contract Power
shall not exceed the total output capacity of the Customer's generation facilities.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 33 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Second Revision of Sheet No.31.5
Canceling First Revision of Sheet No.31.5
ELECTRIC SERVICE SCHEDULE NO.31 - Continued
DEFINITIONS(continued):
BACK-UP POWER—DAILY: The kW of Back-up Contract Power supplied by the Company to the
Customer. Back-up Power shall be determined for each day of the Billing Period. The kW of Back-up Power
each day shall be the kW for the fifteen(15)minute period of the Customer's greatest use of Back-up Power that
day, adjusted for power factor as specified, determined to the nearest kW. The Back-up Power for the Billing
Period shall be the sum of the Back-up Power for each day of the Billing Period. For each fifteen minute period,
Back-up Power shall equal the Measured Power minus the Supplementary Contract Power but shall not be less
than zero nor greater than the Back-up Contract Power.
BACK-UP SERVICE: Back-up service is electric service used by the Customer to replace electric
service ordinarily generated by the Customer's own generation equipment during outages of the facility.
BILLING PERIOD: The period of approximately 30 days intervening between regular successive meter
reading dates. There shall be 12 billing periods per year.
POWER: The rate in kilowatts at which electric energy is generated, transferred or used. Power
measurements are calculated based on the average(integrated)usage over consecutive 15 minute periods of time.
Power measurements may be based on any one such fifteen minute period in a Billing Period, on the period of
greatest use during the Billing Period,or on the period of greatest use during each day,adjusted for power factor
as specified, determined to the nearest kW.
EXCESS POWER: Excess Power is the power supplied by the Company to the Customer in excess of
the Total Contract Power. The kW of Excess Power for the Billing Period shall be the kW for the 15 minute
period of the Customer's greatest use of Excess Power during the Billing Period, adjusted for power factor as
specified, determined to the nearest kW. For each 15 minute period, Excess Power shall equal the Measured
Power minus the Total Contract Power but shall not be less than zero.
EXCESS SERVICE: Excess service is service used by the Customer over and above the contracted
amount for both Supplementary Service and Back-up Service or Maintenance Service.
MAINTENANCE SERVICE: Maintenance service is electric service used by the Customer to replace
electric service ordinarily generated by the Customer's own generation equipment during scheduled outages of the
facility.
MEASURED POWER: The kW as shown by or computed from the readings of the Power meter located
at the Company's point of delivery, for the 15 minute period of the Customer's greatest use during the Billing
Period or that day.
MEASURED ENERGY: The electric energy in kWh as shown by or computed from the readings of
the kilowatt-hour meter located at the Company's point of delivery.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 34 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.31.6
I.P.U.C.No. 1 Canceling Original Sheet No.31.6
ELECTRIC SERVICE SCHEDULE NO.31—Continued
DEFINITIONS(continued):
SCHEDULED MAINTENANCE POWER: Electric Power and energy made available by the
Company to a Customer during the scheduled maintenance periods established in accordance with the provisions
of this schedule to replace Back-up Power. Scheduled Maintenance Power shall not exceed the Back-up Contract
Power.
SUPPLEMENTARY CONTRACT POWER: The specified Power in kW of Supplementary Power
that the Customer contracts with the Company to supply and which the Company agrees to have available for
delivery to the Customer. The Supplementary Contract Power shall be established by agreement between the
Customer and the Company.Measured Power in excess of the Supplementary Contract Power shall not establish
new Supplementary Contract Power.
SUPPLEMENTARY POWER: The kW of Supplementary Contract Power supplied by the Company
to the Customer. The kW of Supplementary Power for the Billing Period shall be the kW for the 15 minute period
of the Customer's greatest use of Supplementary Power during the Billing Period, adjusted for power factor as
specified, determined to the nearest kW. For each 15 minute period during the Billing Period, Supplementary
Power shall equal the Measured Power but shall not be less than zero nor greater than the Supplementary Contract
Power.
SUPPLEMENTARY SERVICE: Supplementary service is electric service regularly used by a
Customer in addition to that which the Customer generates itself.
TOTAL CONTRACT POWER: The sum of the Supplementary Contract Power and the Back-up
Contract Power.
SCHEDULED MAINTENANCE: Customer shall submit to the Company,in writing,Customer's
proposed maintenance schedule and nominated Scheduled Maintenance Power for each month of an 18 month
period beginning with the date of the Customer's initial receipt of service under this schedule. Customer shall,
prior to September 1 st of each subsequent year,submit to the Company,in writing,Customer's proposed
maintenance schedule for each month of an 18 month period beginning with January 1st of the following year.
The proposed schedules will not be deemed a request for Maintenance Service unless so designated by the
Customer and accepted by the Company in writing.
Maintenance shall be scheduled for a maximum of 30 days per year. These 30 days may be taken in either one
continuous period,or two continuous 15 day periods. Solely at the discretion of the Company and for good cause,
the maintenance maximum may be extended.
1. The Customer may present a request for a maintenance outage in writing to the Company no less
than 30 days in advance of the date of the scheduled maintenance with the nominated Scheduled
Maintenance Power. The Company reserves the right to modify Customer's requested
maintenance schedule. Any modifications by the Company must be made with reason within
seven days after that schedule has been received by the Company.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 35 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.31.7
I.P.U.C.No. 1 Canceling Original Sheet No.31.7
ELECTRIC SERVICE SCHEDULE NO.31—Continued
SCHEDULED MAINTENANCE(continued):
2. The Customer may request an adjustment in a scheduled maintenance outage up to 14 days in
advance of the expected maintenance. Company approval, or disapproval with reason, for such
adjustment shall be given within seven days of such request.
3. The Company may with reason cancel a scheduled maintenance outage at any time with seven
days notice prior to the beginning of a scheduled maintenance outage. Subject to the mutual
agreement of the Customer and the Company,that scheduled maintenance outage(s)canceled by
the Company may be rescheduled.
Total Contract Demand,Supplementary Contract Demand,and Back-up Contract Demand
The Customer shall contract for Total Contract Demand.This is the sum of the Supplementary Contract Demand
and the Back-up Contract Demand. The Customer may elect to increase Total Contract Demand by increasing
Supplementary Contract Demand and/or Back-up Contract Demand prospectively at any time,provided there are
facilities of adequate capacity, by providing notice to the Company. The Customer may elect to increase Total
Contract Demand by increasing Supplementary Contract Demand and/or Back-up Contract Demand retroactively
to the most recently completed Billing Period, provided there are facilities of adequate capacity, by providing
notice to the Company by the statement due date of the Billing Period.The Supplementary Contract Demand may
be reduced for a continuous period of each year provided that at least 12 month's written notice has been provided
to the Company or as specified in contract. Only one request to reduce Supplementary Contract Demand may be
outstanding for each account. Customer may reduce Back-up Contract Demand by providing written notice to
PacifiCorp no less than six months in advance of the effective date of the desired reduction,provided, only one
such request may be made in any 12-month period. Within 15 days of receipt of a timely written request by
Customer, PacifiCorp shall advise Customer of the terms upon which PacifiCorp would accept a reduction in
contract demand. A period of reduction shall commence at the beginning of a billing cycle and terminate at the
end of a billing cycle.
FORCE MAJEURE: The Company shall not be subject to any liability or damages for inability to
provide service, and the Customer shall not be subject to any liability or damage for such inability to receive
service, to the extent that such inability shall be due to causes beyond the control of the party as specified in
Electric Service Regulation No. 4, Supply and Use of Service, Section 3. Should any of the foregoing occur,the
facilities charge shall be applied to only such Back-up Contract Demand as the Company is able to supply and the
Customer is able to receive and the minimum Billing Demand applicable to Supplemental Power under this
Schedule shall be waived. The Customer will have no liability for full service until such time as the Customer is
able to resume such service,except for any term minimum guarantees designed to cover special facilities extension
costs, if any. The party claiming Force Majeure under this provision shall make every reasonable attempt to
remedy the cause thereof as diligently and expeditiously as possible.
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 36 of 51
_ROCKY MOUNTAIN Case b PAGE-2404
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth Revision of Sheet No. 35.2
I.P.U.C.No. 1 Canceling Eleventh Revision of Sheet No.35.2
ELECTRIC SERVICE SCHEDULE NO.35- Continued
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 5/31/2025
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 81.00 per Customer
Primary voltage delivery
(2300 volts or higher) $199.00 per Customer
Power Charge:
On-Peak kW $ 19.80 per kW
Energy Charge:
Per kWh for all kWh 6.27960
TIME PERIODS:
On-Peak 7:00 a.m.to 10:00 p.m.,Monday thru Friday, except holidays.
Off-Peak All other times.
Holidays include only New Year's Day, President's Day, Memorial Day, Independence Day,
Labor Day, Thanksgiving Day, and Christmas Day. When a holiday falls on a Saturday or Sunday, the
Friday before the holiday (if the holiday falls on a Saturday) or the Monday following the holiday (if the
holiday falls on a Sunday)will be considered a holiday and consequently Off-Peak.
POWER: The On-Peak kW shall be the kW as shown by or computed from the readings of
Company's Power meter for the 15-minute period of Customer's greatest use during the On-Peak periods
during the month as previously defined, adjusted for Power Factor as specified, determined to the nearest
kW.
Power Factor: This rate is based on the Customer maintaining at all times a Power factor of 85%
lagging, or higher, as determined by measurement. If the average Power factor is found to be less than 85%
lagging the Power as recorded by the Company's meter will be increased by 3/4 of 1% for every 1% that the
Power factor is less than 85%.
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessary equipment, the voltage discount
based on highest measured Power during the billing cycle will be:
$0.84 per kW
Minimum: Customer Service Charge plus applicable Demand and Energy charges.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 37 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Revision of Sheet No. 35.3
I.P.U.C.No. 1 Canceling Fifth Revision of Sheet No.35.3
ELECTRIC SERVICE SCHEDULE NO.35- Continued
MONTHLY BILL: (continued)
For Billing Effective between 6/1/2025 to 12/31/2025
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 8 1.00 per Customer
Primary voltage delivery
(2300 volts or higher) $199.00 per Customer
Energy Charge:
Billing Months June through October,Inclusive
On-Peak 12.60980 per kWh
Off-Peak 9.64240 per kWh
Billing Months November through May,Inclusive
On-Peak 11.43800 per kWh
Off-Peak 8.74630 per kWh
For Billing Effective 1/1/2026
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 88.00 per Customer
Primary voltage delivery
(2300 volts or higher) $216.00 per Customer
Energy Charge:
Billing Months June through October,Inclusive
On-Peak 13.68940 per kWh
Off-Peak 10.46790 per kWh
Billing Months November through May,Inclusive
On-Peak 12.41720 per kWh
Off-Peak 9.495 1¢per kWh
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 38 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
LP.U.C.No. 1 Original Sheet No.35.4
ELECTRIC SERVICE SCHEDULE NO.35- Continued
MONTHLY BILL: (continued)
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessary equipment, the voltage discount
based on highest measured Power during the billing cycle will be:
$0.84 per kW
Minimum: Customer Service Charge plus applicable Energy charges.
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service
is normally discontinued or curtailed during a part of the year may be contracted for under this schedule
under either of the following conditions:
(a) Customer may contract for service under this schedule on a year-round basis paying for all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operation.
(b) Customer may contract for seasonal service under this schedule with a net minimum
seasonal payment as follows:
For Billing Effective between 1/1/2025 to 5/31/2025
$ 972.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts, and
$2,388.00 plus Power and Energy Charges for Customer taking service at 2300 volts or
higher.
For Billing Effective between 6/1/2025 to 12/31/2025
$ 972.00 plus Energy Charges for Customer taking service at less than
2300 volts, and
$2,388.00 plus Energy Charges for Customer taking service at 2300 volts or
higher.
For Billing Effective 1/1/2026
$1,056.00 plus Energy Charges for Customer taking service at less than
2300 volts, and
$2,592.00 plus Energy Charges for Customer taking service at 2300 volts or
higher.
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No.57 Page 39 of 51
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth Revision of Sheet No.35A.2
I.P.U.C.No. 1 Canceling Eleventh Revision of Sheet No.35A.2
ELECTRIC SERVICE SCHEDULE NO.35A-Continued
MONTHLY BILL:
For Billing Effective between l/l/2025 to 5/31/2025
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 81.00 per Customer
Primary voltage delivery
(2300 volts or higher) $199.00 per Customer
Power Charge:
On-Peak kW $ 19.80 per kW
Energy Charge:
Per kWh for all kWh 6.27960
TIME PERIODS:
On-Peak 7:00 a.m.to 10:00 p.m.,Monday thru Friday, except holidays.
Off-Peak All other times.
Holidays include only New Year's Day, President's Day, Memorial Day, Independence Day,
Labor Day, Thanksgiving Day, and Christmas Day. When a holiday falls on a Saturday or Sunday, the
Friday before the holiday (if the holiday falls on a Saturday) or the Monday following the holiday (if the
holiday falls on a Sunday)will be considered a holiday and consequently Off-Peak.
POWER: The On-Peak kW shall be the kW as shown by or computed from the readings of
Company's Power meter for the 15-minute period of Customer's greatest use during the On-Peak periods
during the month as previously defined, adjusted for Power Factor as specified, determined to the nearest
kW.
Power Factor: This rate is based on the Customer maintaining at all times a Power factor of 85%
lagging, or higher, as determined by measurement. If the average Power factor is found to be less than 85%
lagging the Power as recorded by the Company's meter will be increased by 3/4 of 1% for every 1%that the
Power factor is less than 85%.
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessary equipment, the voltage discount
based on highest measured Power during the billing cycle will be:
$0.84 per kW
Minimum: Customer Service Charge plus applicable Demand and Energy charges.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 40 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Revision of Sheet No.35A.3
I.P.U.C.No. 1 Canceling Fifth Revision of Sheet No.35A.3
ELECTRIC SERVICE SCHEDULE NO.35A-Continued
MONTHLY BILL: (continued)
For Billing Effective between 6/1/2025 to 12/31/2025
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 8 1.00 per Customer
Primary voltage delivery
(2300 volts or higher) $199.00 per Customer
Energy Charge:
Billing Months June through October,Inclusive
On-Peak 12.60980 per kWh
Off-Peak 9.64240 per kWh
Billing Months November through May,Inclusive
On-Peak 11.43800 per kWh
Off-Peak 8.74630 per kWh
For Billing Effective 1/1/2026
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 88.00 per Customer
Primary voltage delivery
(2300 volts or higher) $216.00 per Customer
Energy Charge:
Billing Months June through October,Inclusive
On-Peak 13.68940 per kWh
Off-Peak 10.46790 per kWh
Billing Months November through May,Inclusive
On-Peak 12.41720 per kWh
Off-Peak 9.495 1¢per kWh
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 41 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.35A.4
I.P.U.C.No. 1 Canceling Original Sheet No.35A.4
ELECTRIC SERVICE SCHEDULE NO.35A—Continued
MONTHLY BILL: (continued)
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessary equipment, the voltage discount
based on highest measured Power during the billing cycle will be:
$0.84 per kW
Minimum: Customer Service Charge plus applicable Energy charges.
MONTHLY BILLING REDUCTION: Rates in this schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where
service is normally discontinued or curtailed during a part of the year may be contracted for under this
schedule under either of the following conditions:
(a) Customer may contract for service under this schedule on a year-round basis paying for all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operation.
(b) Customer may contract for seasonal service under this schedule with a net minimum
seasonal payment as follows:
For Billing Effective between 1/1/2025 to 5/31/2025
$ 972.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts, and
$2,388.00 plus Power and Energy Charges for Customer taking service at 2300 volts or
higher.
For Billing Effective between 6/1/2025 to 12/31/2025
$ 972.00 plus Energy Charges for Customer taking service at less than
2300 volts, and
$2,388.00 plus Energy Charges for Customer taking service at 2300 volts or
higher.
For Billing Effective 1/1/2026
$ 1,056.00 plus Energy Charges for Customer taking service at less than
2300 volts, and
$2,592.00 plus Energy Charges for Customer taking service at 2300 volts or
higher.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 42 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No.35A.5
ELECTRIC SERVICE SCHEDULE NO.35A—Continued
CONTRACT PERIOD: One year or longer.
SPECIAL CONDITION: Farm use means all usual farm electrical loads for raising of crops,
livestock or pasturage and includes primary processing necessary for safe and efficient storage or shipment.
Contiguous parcels of land under single-ownership or leasehold shall be considered to be one Farm
and noncontiguous parcels of land under single-ownership or leasehold shall be considered as one Farm unit
when operated as a single Farm,unless demonstrated otherwise by the owner or lessee of the parcels.
A number of factors shall determine whether contiguous or noncontiguous parcels constitute one or
more Farms. These factors shall include,but are not limited to:
-- size
--use
--ownership
--control
--operating practices
--distance between parcels
--custom in the trade
--billing treatment by the utility
Customers who feel they meet the definitions of a Farm will have to make application with the
Company for review. If Customer application is denied by the Company, the customer may appeal the
decision to the Idaho Public Utilities Commission.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No.57 Page 43 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Fifteenth Revision of Sheet No. 36.2
I.P.U.C.No. 1 Canceling Fourteenth Revision of Sheet No. 36.2
ELECTRIC SERVICE SCHEDULE NO.36- Continued
MONTHLY BILL:
1/1/2025 6/1/2025 1/1/2026 6/1/2026 6/l/2027
to to to to
5/31/2025 12/31/2025 5/31/2026 5/31/2027
Customer Service Charge
Per customer $20.75 $23.50 $23.50 $26.50 $29.25
Energy Charge(¢/kWh)
Billing Months May through October inclusive
On-Peak kWh 16.9478
Off-Peak kWh 5.9765
Billing Months November through April inclusive
On-Peak kWh 14.5198
Off-Peak kWh 5.4947
Billing Months June through October inclusive
On-Peak kWh 18.4018 20.0134 19.6104 19.2409
Off-Peak kWh 5.8588 6.3719 6.2436 6.1260
Billing Months November through May inclusive
On-Peak kWh 15.7655 17.1462 16.8009 16.4844
Off-Peak kWh 5.3865 5.8583 5.7403 5.6321
Seasonal Service Charge
Minimum per season per customer $249.00 $282.00 $282.00 $318.00 $351.00
On Peak:
Before June 1,2025 -May through October inclusive
8:00 a.m. to 11:00 p.m.,Monday through Friday, except holidays.
November through April inclusive
7:00 a.m. to 10:00 p.m.,Monday through Friday, except holidays.
Holidays include only: New Year's Day, President's Day, Memorial Day, Independence
Day,Labor Day, Thanksgiving Day, and Christmas Day.
On and after June 1, 2025 -June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
November through May inclusive
6:00 a.m.to 9:00 a.m. and 6:00 p.m.to 11:00 p.m., all days.
Off Peak:
All other kWh usage.
SEASONAL SERVICE: When seasonable service is supplied under this Schedule, the minimum
seasonal charge will be applied plus energy charges.
CONTRACT PERIOD: One year or longer.
MONTHLY BILLING REDUCTION: Rates in this schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 44 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C. No. 1 Original Sheet 92.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 92
STATE OF IDAHO
Insurance Cost Adjustment
PURPOSE: The Insurance Cost Adjustment is designed to recover the base and deferred cost of
insurance premiums.
APPLICATION: This Schedule shall be applicable to all retail tariff Customers taking service under
the Company's electric service schedules.
MONTHLY BILL: In addition to the Monthly Charges contained in the Customer's applicable
schedule,all monthly bills shall have applied the following cents per kilowatt-hour rate.
Schedule 1 0.48540 per kWh
Schedule 6 0.36320 per kWh
Schedule 6A 0.36320 per kWh
Schedule 7 0.74590 per kWh
Schedule 7A 0.74590 per kWh
Schedule 9 0.26840 per kWh
Schedule 10 0.41030 per kWh
Schedule 11 1.59200 per kWh
Schedule 12 0.53710 per kWh
Schedule 23 0.42020 per kWh
Schedule 23A 0.42020 per kWh
Schedule 35 0.42620 per kWh
Schedule 35A 0.42620 per kWh
Schedule 36 0.4351¢per kWh
Schedule 400 0.26600 per kWh
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 45 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C. No. 1 Original Sheet 98.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 98
STATE OF IDAHO
REC Revenue Adjustment
PURPOSE: The REC Revenue Adjustment is designed to refund actual REC revenue to customers.
APPLICATION: This Schedule shall be applicable to all retail tariff Customers taking service under
the Company's electric service schedules.
MONTHLY BILL: In addition to the Monthly Charges contained in the Customer's applicable
schedule,all monthly bills shall have applied the following cents per kilowatt-hour rate.
Schedule 1 0.000¢per kWh
Schedule 6 0.000¢per kWh
Schedule 6A 0.000¢per kWh
Schedule 7 0.000¢per kWh
Schedule 7A 0.0000 per kWh
Schedule 9 0.000¢per kWh
Schedule 10 0.000¢per kWh
Schedule I 1 0.000¢per kWh
Schedule 12 0.000¢per kWh
Schedule 23 0.000¢per kWh
Schedule 23A 0.000¢per kWh
Schedule 35 0.0000 per kWh
Schedule 35A 0.000¢per kWh
Schedule 36 0.000¢per kWh
Schedule 400 0.0000 per kWh
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 46 of 51
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C. No. 1 Original Sheet 193.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 193
STATE OF IDAHO
Catastrophic Fire Fund Adjustment
PURPOSE: The Catastrophic Fire Fund Adjustment is designed to collect the costs of the Catastrophic
Fire Fund.
APPLICATION: This Schedule shall be applicable to all retail tariff Customers taking service under
the Company's electric service schedules.
MONTHLY BILL: In addition to the Monthly Charges contained in the Customer's applicable
schedule,all monthly bills shall have applied the following cents per kilowatt-hour rate.
Schedule 1 0.49970 per kWh
Schedule 6 0.30580 per kWh
Schedule 6A 0.30580 per kWh
Schedule 7 0.81540 per kWh
Schedule 7A 0.81540 per kWh
Schedule 9 0.16590 per kWh
Schedule 10 0.52160 per kWh
Schedule 11 1.74030 per kWh
Schedule 12 0.58710 per kWh
Schedule 23 0.37300 per kWh
Schedule 23A 0.37300 per kWh
Schedule 35 0.35890 per kWh
Schedule 35A 0.35890 per kWh
Schedule 36 0.41000 per kWh
Schedule 400 0.15570 per kWh
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1,2025

Rocky Mountain Power
Exhibit No. 57 Page 47 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Thirteenth Revision of Sheet No. 400.1
I.P.U.C.No. 1 Canceling Twelfth Revision of Sheet No. 400.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO.400
STATE OF IDAHO
Special Contract
PURPOSE: The purpose of this Schedule is to describe generally the terms and conditions
provided by the Company pursuant to a Special Contract approved by the Idaho Public Utility
Commission.
Availability
This schedule is available for firm and interruptible retail service of electric power and energy
delivered for all service required on the Customer's premises by customers contracting for not less
than 150,000 kW as of May 18,2006 and as provided in the Electric Service Agreement between the
two parties.
Monthly Charge
For Billing Effective between 1/1/2025 to 12/31/2025
Firm Power and Enercy:
Firm Energy Charge: 38.903 mills per kilowatt hour
Customer Charge: $1,820.00 per Billing Period
Firm Demand Charge: $18.25 per kW
Interruptible Power and Energy:
Interruptible Energy Charge: 38.903 mills per kilowatt hour
Interruptible Demand Charge: Firm Demand charge minus Interruptible Credit
Excess KVAR: $0.96/KVAR
Replacement Energy
Adjusted Index Price multiplied by Replacement Energy.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31, 2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 48 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No.400.2
ELECTRIC SERVICE SCHEDULE NO. 400-Continued
For Billing Effective 1/1/2026
Firm Power and Energy:
Firm Energy Charge: 42.260 mills per kilowatt hour
Customer Charge: $1,977.00 per Billing Period
Firm Demand Charge: $19.82 per kW
Interruptible Power and Energy:
Interruptible Energy Charge: 42.260 mills per kilowatt hour
Interruptible Demand Charge: Firm Demand charge minus Interruptible Credit
Excess KVAR: $0.96/KVAR
Replacement Energy_
Adjusted Index Price multiplied by Replacement Energy.
Tariff Rates: The Commission approved rates applicable to the Special Contract Customer,
including,but not limited to, customer charges, demand charges, energy charges,
surcharges, and credits, as specified in Idaho Electric Service Schedule No.400 or
its successor.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31, 2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 49 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.3R.1
I.P.U.C.No. 1 Canceling Original Sheet No.311.1
ELECTRIC SERVICE REGULATION NO.3
STATE OF IDAHO
Electric Service Agreements
1. APPLICATION FOR SERVICE
Each Applicant for electric service may be required to sign the Company's standard application for
electric service or a contract before service is supplied by the Company. For electric service in large
quantity or under special conditions, the Company may require a suitable written agreement or
contract. No such agreement, contract or any modification thereof shall be binding upon the
Company until executed by its duly authorized representative. Executed agreements and contracts
shall be to the benefit of and be binding upon the heirs, administrators, executors, successors in
interest and assigns of the Customer and Company.
In any case where two or more parties join in one application for electric service, such parties shall
be jointly and severally liable. Only one bill shall be rendered for electric service unless specifically
contracted otherwise.
When a change of customer occurs, notice of such change must be given to Company prior to the
date of such change. The outgoing Customer will be held responsible for all service supplied at the
location until such notice has been received by Company.
Transfer of service requires that the person to whom the service is to be transferred make application
to the Company, qualify as a Customer and agree to assume responsibility for the billing for service,
including minimums, from that date forward.
An Applicant's service may be connected after normal office hours as described in Schedule 300,
provided the conditions shown under Rule 25 2. (c ) are met and the Applicant pays the charge as
specified in Schedule 300.
2. IMPLIED SERVICE AGREEMENT
In the absence of a signed application, agreement or contract, the delivery of electric service by the
Company and the acceptance thereof by the Customer shall be deemed to constitute an agreement or
contract between the Customer and the Company.
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 50 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Fifth Revision of Sheet No. 12R.2
I.P.U.C.No. 1 Canceling Fourth Revision of Sheet No. 12R.2
1. CONDITIONS AND DEFINITIONS (continued)
(c) Engineering Costs -- (continued)
If the Applicant or Customer requests changes that require additional estimates, they must
advance the Company's estimated Engineering Costs, but not less than the minimum
specified in Schedule 300 for each additional estimate. The Company will not refund or
credit this payment.
(d) Extension -- A branch from, or a continuation of, a Company owned transmission or
distribution line where a line has not been removed, at customer request, within the last five
(5) years. An extension may be single-phase, three-phase, a conversion of a single-phase
line to a three-phase line,the provision of additional capacity in existing lines, substations or
other facilities, or addition of new distribution or transmission facilities. The Company will
own, operate and maintain all Extensions made under this regulation.
(e) Extension Allowance -- The Extension Allowance is the portion of the Extension that the
Company provides or allows without cost to the Applicant. The portion will vary with the
class of service that the Applicant requests and the Applicant's total load request, and is the
lesser of. the maximum potential extension allowance; or the Extension Cost. The
Extension Allowance does not include costs resulting from: additional voltages; duplicate
facilities; additional points of delivery; or any other Applicant requested facilities that add
to, or substitute for, the Company's standard construction methods or preferred route. An
Extension Allowance will be provided only if the Company has reasonable assurance as to
the permanent continuation of required revenue. The Extension Allowance is not available
to customers receiving electric service under special pricing contracts.
(f) Extension Costs -- Extension Costs are the Company's total costs for constructing an
Extension using the Company's standard construction methods, including services,
transformers and meters, labor,materials and overheads.
(g) Extension Limits -- The provisions of this regulation apply to Line Extensions that require
standard construction and will produce sufficient revenues to cover the ongoing costs
associated with them. The Company will construct Line Extensions with special
requirements or limited revenues under the terms of special contracts.
Examples of special requirements include, but are not limited to, unusual costs incurred for
obtaining rights-of-way, overtime wages,use of special equipment and facilities, accelerated
work schedules to meet the applicant's request,or non-standard construction requirements.
Examples of limited revenues include, but are not limited to,jobs where the line extension
cost is high relative to the revenue, speculative loads and service to loads that will not have
permanent ongoing revenue.
(Continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 57 Page 51 of 51
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Revision of Sheet No. 12R.7
I.P.U.C.No. 1 Canceling Fifth Revision of Sheet No. 12R.7
2. RESIDENTIAL EXTENSIONS (continued)
(e) Underground Extensions
The Company will construct underground Extensions when requested by the Applicant or if
required by local ordinance or conditions. In addition to the requirements of the preceding
sections, the Applicant must provide, at their expense, all trenching and backfilling,
imported backfill material, conduits, and equipment foundations that the Company requires
for the Extension.
For conversion of any existing overhead facilities to underground, the terms of Section 6.
Relocation or Replacement of Facilities apply.
3. NONRESIDENTIAL EXTENSIONS
Applicant loads of a speculative nature or of questionable permanency either in duration or size of
load that exceed the Company's engineering loading limits for one circuit at the local primary
distribution voltage shall take delivery at the locally available transmission voltage (at or above
46,000 volts).
(a) Extension Allowances—Delivery at 46,000 Volts and above
The Company will grant Customers taking service at 46,000 volts or greater an extension
allowance of the meter, current transformers and potential transformers necessary to
measure the Customer's usage. Other than the extension allowance, the Customer is subject
to the same Extension provisions as a Customer who takes service at less than 46,000 volts.
(b) Extension Allowances—Delivery at less than 46,000 Volts
(1) Less than 1,000 kVA
The Company will grant Nonresidential Applicants requiring less than 1,000 kVA
an Extension Allowance equal to nine (9) times the estimated average monthly
revenue the Applicant will pay the Company. The Applicant must advance the costs
exceeding the Extension Allowance prior to the start of construction.
The Company may require the Customer to pay a Contract Minimum Billing for
five (5)years. Remote Service customers must pay a Contract Minimum Billing for
as long as service is taken, but in no case less than five (5) years, nor more than 30
years.
(2) 1,000 kVA or Greater,but less than 25,000 kVA
The Company will grant Nonresidential Applicants requiring 1,000 kVA or greater,
but less than 25,000 WA, an Extension Allowance equal to nine (9) times the
estimated average monthly revenue the Applicant will pay the Company. The
Applicant must advance the costs exceeding the Extension Allowance prior to the
start of construction.
(continued)
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: January 1, 2025

Case No. PAC-E-24-04
Exhibit No. 58
Witness : Robert M. Meredith
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Robert M. Meredith
Proposed Revised Tariffs in Legislative Format
May 2024

Rocky Mountain Power
Exhibit No.58 Page 1 of 77
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Fifteenth FOUFteenth Revision of Sheet No. B.2
I.P.U.C.No. 1 Canceling T FourteenthhiFteenth Revision of Sheet No. B.2
ELECTRIC SERVICE SCHEDULES-Continued
Schedule Sheet
No. Class of Service No.
23 General Service- Small Power 23.1 -23.3
23A General Service- Small Power(Residential and Farm) 23A.1 -23A.4
24 interruptible Power- Sen,tie 24.1 24.5
31 Partial Requirements Service—High Voltage 31.1 31.6
34 Pacific Northwest Electric Power Planning and Conservation Act- 34.1 - 34.3
Residential and Farm Kilowatt-Hour Credit
35 Optional Time-of-Day General Service—Distribution Voltage 35.1 - 35.4�
35A Optional Time-of-Day General Service—Distribution Voltage(Farm) 35A.1 -35A.54
38 Qualifying Facility Avoided Cost Procedures 38.1 —38.11
36 Optional Time of Day Residential Service 36.1 - 36.3
70 Renewable Energy Rider—Optional 70.1 - 70.4
73 Renewable Energy Rider- Optional-Bulk Purchase Option 73.1 —73.4
92 Insurance Cost Adjustment 92.1
94 Energy Cost Adjustment 94.1
98 REC Revenue Adjustment 98.1
118 Home Energy Saver Incentive Program 118.1 - 118.2
(Continued)
Submitted Under Adviee Case No. 16 04PAC-E-24-04
ISSUED: Apri"n,20 6May 31, 2024 EFFECTIVE: April 15, 20 6January 1,2025

Rocky Mountain Power
Exhibit No.58 Page 2 of 77
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Seventh Sixth Revision of Sheet No. B.3
Canceling SixthEi€th Revision of Sheet No. B.3
ELECTRIC SERVICE SCHEDULES-Continued
Schedule Sheet
No. Class of Service No.
135 Net Metering Service 135.1 - 135.3
136 Net Billing Service 136.1 - 136.4
140 Non-Residential Energy Efficiency 140.1 - 140.3
191 Customer Efficiency Services Rate Adjustment 191
193 Catastrophic Fire Fund Adjustment 193
197 Federal Tax Act Adjustment 197
300 Regulation Charges 300.1 - 300.4
400 Special Contract 400.24-
Schedule numbers not listed are not currently used.
* These schedules are not available to new customers or premises.
Submitted Under Case No. PAC-E-2--W24-04
ISSUED: November 9, 242 May 31,2024 EFFECTIVE: January 1,20252

Rocky Mountain Power
Exhibit No.58 Page 3 of 77
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Thirteenth Revision of Sheet No. 1.1
I.P.U.C.No. 1 Canceling TwelfthUleventh Revision of Sheet No. 1.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 1
STATE OF IDAHO
Residential Service
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity.
APPLICATION: This Schedule is for alternating current electric service supplied at approximately
120 or 240 volts through one kilowatt-hour meter at a single point of delivery for all service required on the
premises for Residential purposes.
When conditions are such that service is supplied through one meter to more than one dwelling or
apartment unit, the charge for such service will be computed by multiplying the minimum charges by the
maximum number of dwelling or apartment units that may be served.
When a portion of a dwelling is used regularly for business, professional or other gainful purposes,
the premises will be classified as nonresidential and the appropriate schedule applied. However, if the
wiring is so arranged that the service for Residential purposes can be metered separately, this Schedule will
be applied to such service.
MONTHLY BILL:
Year Year 2 Year 3 Year 4 Year-5
16/1/20253 6/1/20254 16/1/20265 6/1/2026 6/1/2027
to to to to
5/31/20254 125/31/2025 5/31/2026 5/31/2027
Customer Service
Charge
per customer $16.502-.2-5 $20.7544.-50 $20.75 $25.00 $29.25
Energy Charge
(¢/kWh)
Billing months June
through October inclusive
Per kWh first 700 kWh 11.49830.E 10.960502-7 11.79019.4422 11.25458.8574 10.71888.2726
Per kWh all additional 13.30222.4157 12.68001.7315 13.50961.0473 12.89590.2�1 12.28219.6789
kWh
Billing months November
through May inclusive
Per kWh first 1,000 kWh 9.72969.8431 9.27459.3559 10.10417.8685 9.64517.3812 9.18616.8939
Per kWh all additional 11.23290.3464 10.70759 77-62 11.5371°� 11.01308-.63-5-9 10.48888-065-7
Submitted Under Case No. PAC-E-22-4 524-04
ISSUED: Jun3-May 31,2024 EFFECTIVE: Janua 1,20253

Rocky Mountain Power
Exhibit No.58 Page 4 of 77
_ Case M Meredith
ROCKY MOUNTAIN
Witness: Robert M..Mereddith
POWER
A DIVISION OF PACIFICORP
Thirteenth Twelfth Revision of Sheet No. 1.1
I.P.U.C.No. 1 Canceling TwelfthUleventh Revision of Sheet No. 1.2
kWh
Seasonal Service
Charge
Minimum per season per $19847-.00 $2494-9-9.00 $249.00 $300.00 $351.00
customer
(Continued)
Submitted Under Case No. PAC-E-22-4-524-04
ISSUED: Jun May 31,2024 EFFECTIVE: Januaryune 1,2025-3

Rocky Mountain Power
Exhibit No.58 Page 5 of 77
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No. 6.1
I.P.U.C.No. 1 Canceling NinthF4gh-tk Revision of Sheet No. 6.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 6
STATE OF IDAHO
General Service-Large Power
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity.
I
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at Company's available voltage through one metering installation at a single point of delivery for all
service required on the premises. Service under this Schedule is limited to a maximum power requirement
of 30,000 kW. When a Customer's load reaches a level in excess of 30,000 kW, continued service will
require special contract arrangements; provided, however, that special contract arrangements will not be
required in those cases where electric service is being supplied by Company under this Schedule to
operations existing as of the effective date of this Schedule which, because of emergency conditions, or
which on sporadic occasions only, may exceed 30,000 kW. This Schedule is not available to new loads in
excess of 30,000 kW nor to existing operations whose maximum power requirement, because of increased
operations, plant expansion or equipment additions, exceeds 30,000 kW. In this latter case, a maximum
power requirement in excess of 30,000 kW shall be deemed to exist when a Customer's maximum power
requirement exceeds 30,000 kW in at least three (3) months of any continuous period of six (6) successive
months.
MONTHLY BILL:
Rate:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
throuch October, Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $ per Customer $ per Customer
443-9.00 443-9.00
Primary voltage
delivery(2300 volts
or higher) $ per Customer $ per Customer
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1,20252

Rocky Mountain Power
Exhibit No.58 Page 6 of 77
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No. 6.1
I.P.U.C.No. 1 Canceling NinthF4gh-th Revision of Sheet No. 6.2
13344.0 13344.0
0 0
Power Rate: $ per kW for all kW $ per kW for all kW
15.87-3-.6 14.302.2
2 -
Energy Rate: 4.95282 per kWh for all kWh 4.95282 per kWh for all kWh
"6¢ "6¢
R4im Tiro the November
Customer S
delivery(Less s th .,
Primafy veltage
deliver,(230 1 volts-
$444.00 pe i
TJ..,,r2y Rat— _e.-LW1, f .,11 kWh C 2l'70„c -per-LWri, f .,11 "Ih
(Continued)
Submitted Under Case No. PAC-E-24-�-04-7
ISSUED: November 8, 2024May 31,2024 EFFECTIVE: January 1,20252

Rocky Mountain Power
Exhibit No.58 Page 7 of 77
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Fifth Revision of Sheet No. 6.2
I.P.U.C.No. 1 Canceling FifthFour-th Revision of Sheet No. 6.2
ELECTRIC SERVICE SCHEDULE NO. 6- Continued
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October, Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $48.00 per Customer $48.00 per Customer
Primary voltage
delivery(2300 volts
or higher) 144.00 per Custome $ 144.00 per Customer
Power Rate: $ 17.21 per kW for all kW 15.51 per kW for all kW
Energy Rate: 5.36790 per kWh for all kWh 5.36790 per kWh for all kWh
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging,
or higher, as determined by measurement. If the average power factor is found to be less
than 85% lagging, the Power as recorded by the Company's meter will be increased by 3/4
of 1%for every 1%that the power factor is less than 85%.
Voltage Discount:
Where Customer takes service from Company's available lines of 2300 volts or higher and
provides and maintains all transformers and other necessary equipment, the voltage discount
based on measured Power will be:
$0.65 per kW for all kW of Power
Minimum Bill:
The Customer Service Charge.
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
15-minute period of Customer's greatest use during the month,determined to the nearest kW.
SEASONAL SERALICE: Sen,iee for- a-amially t:eettffiag pefieds of seasonal tise where se.All
nofmally diseentinued or-eurtailed dufing a paft of the year-may be eepAr-aeted for-under-this Sehedule unde
either of the following conditions:
Submitted Under Case No. PAC-E-24-044-07
ISSUED: November 8, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 8 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Fifth Revision of Sheet No. 6.2
I.P.U.C. No. 1 Canceling FifthFenr-th Revision of Sheet No. 6.2
(a) Custemef may eepAr-aet f6f sei-7viee under-this Sehedule on a year- round basis paying for- all selwt--
including transformer losses where applicable, under the rates set fo un-d—per Bill" ab
ineltiding the monthly minimum bill dtn4ag these menths setwiee is eii ailed or- is not titilized in the
(b) Customer- may eeatfaet for- seasonal sefviee ,iader- this Sehe"le W44 a net tsefial
payment as follows:
For Billine Effective between 1/1/2025 to 12/31120M
$ 528456.00 phis Power-and Efier-gy Ghar-ges for-Gustemer-taking sef-,4ee at less than 2300 wits an
$ 1,5-%369.00 plus Power-and Energy Charges for-Custemef taking sen4ee at 2300 volts or-higher,
For Billine Effective 4 n i2rn6
S 576.00 i„s Power-a-a Ere ,Gha es � Customer-t,v;r sen4ee- at less than�o�-�a�
o emef nR 0 0
at 2300 volt
(Continued)
Submitted Under Case No. PAC-E-24-044-07
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 9 of 77
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 6.3
I.P.U.C.No. 1 Canceling Original Sheet No. 6.3
ELECTRIC SERVICE SCHEDULE NO.6—Continued
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is normally
discontinued or curtailed during a part of the ,year may be contracted for under this Schedule under either of
the following conditions.
(a) Customer may contract for service under this Schedule on a year-round basis payin for or all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operation.
(b) Customer may contract for seasonal service under this Schedule with a net minimum
seasonal payment as follows:
For Billing Effective between 1/1/2025 to 12/31/2025
$ 528.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts and
$ 1,596.00 plus Power and Energy Charges for Customer taking service at 2300 volts
or higher.
For Billing Effective 1/1/2026
$ 576.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts and
$ 1,728.00 plus Power and Energy Charges for Customer taking service at 2300 volts
or higher.
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under"Case No.96-06PAC-E-24-04
ISSUED: August 14, 2006May 31,2024 EFFECTIVE: September 15, 2006january 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 10 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Revision of Sheet No.6A.1
I.P.U.C.No. 1 Canceling NinthEighth Revision of Sheet No. 6A.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 6A
STATE OF IDAHO
General Service-Large Power (Residential and Farm)
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity for service to any customer who qualifies as a "Residential Load" or "Farm Load"
under both(1)the Pacific Northwest Electric Power Planning and Conservation Act,P.L. 96-501 as the same
may be amended, and(2) a Residential Purchase and Sale Agreement,under Section 5(c) of such Act and in
effect between the Company and the Bonneville Power Administration.
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at Company's available voltage through one metering installation at a single point of delivery for all
service required on the premises. Service under this Schedule is limited to a maximum power requirement
of 30,000 kW. When a Customer's load reaches a level in excess of 30,000 kW, continued service will
require special contract arrangements; provided, however, that special contract arrangements will not be
required in those cases where electric service is being supplied by Company under this Schedule to
operations existing as of the effective date of this Schedule which, because of emergency conditions, or
which on sporadic occasions only, may exceed 30,000 kW. This Schedule is not available to new loads in
excess of 30,000 kW nor to existing operations whose maximum power requirement, because of increased
operations, plant expansion or equipment additions, exceeds 30,000 kW. In this latter case, a maximum
power requirement in excess of 30,000 kW shall be deemed to exist when a Customer's maximum power
requirement exceeds 30,000 kW in at least three (3) months of any continuous period of six (6) successive
months.
-A40NT-14LV BILL:
Billing Months June Billing Months November
Customer Serviee
Charge:
Seeea,1afy voltage
deliver-y(Less s than
239"eft-S) $ $
per-Gtistemer-
Submitted Under Case No. PAC-E-24--P24-04
ISSUED: November 4, 2021 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 11 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No. 6A.1
I.P.U.C. No. 1 Canceling NinthEigh-th Revision of Sheet No. 6A.2
4438.00 4438.00
Dr mafy l t
ege
deliyet (2300. its
or highef) -S per
13314.0 13�0
0
Power RaW -S per kW for all -S per"I for all
1 c�0 1 4�z
2 7
Energy Ra ^^ n� yWt, f allkWt, 4.95282 or v an, for-all lean,
it nt:r„ed)
7
For Bilfin2 Effective 1/1/20266
C, sto r SeFviee
aeliyef,,(Less s thafi
S-48-08 ewe
n, fflafV ,)l t
S 44400 per F
tee: Q 17.21 � all 1EW Q 1� e-kW f .,11 PAT L�xl
L'..,.Fgy 7).,t— z LWb, for- 11 kWh z "I f 11 "Ib
Submitted Under Case No. PAC-E-24--W24-04
ISSUED: November 4, 2021 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 12 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Fourth Revision of Sheet No. 6A.2
I.P.U.C. No. 1 Canceling ThirdSeeond Revision of Sheet No. 6A.2
ELECTRIC SERVICE SCHEDULE NO. 6A- Continued
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October,Inclusive through May, Inclusive
Customer Service
Charge:
Secondary voltage
delivery_(Less than
2300 volts) $44.00 per Customer $ 44.00 per Customer
Prima voltage
delivery_(2300 volts
or higher) $ 133.00 per Customer $ 133.00 per Customer
Power Rate: 15.87 per kW for all kW 14.30 per kW for all kW
Energy Rate: 4.95280 per kWh for all kWh 4.95280 per kWh for all kWh
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October, Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $48.00 per Customer $48.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $ 144.00 per Customer $ 144.00 per Customer
Power Rate: $ 17.21 per kW for all kW $ 15.51 per kW for all kW
Energy Rate: 5.36790 per kWh for all kWh 5.36790 per kWh for all kWh
Power-Faetor-:
Submitted Under Adviee Case No. 42--0-3-PAC-E-24-04
ISSUED: October- 19, 204- May 31, 2024 EFFECTIVE: January 1, 2025�

Rocky Mountain Power
Exhibit No.58 Page 13 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Fourth Revision of Sheet No. 6A.2
I.P.U.C. No. 1 Canceling ThirdSeeond Revision of Sheet No. 6A.2
This fate is based on the Customer- maintaining at all times a power- faeter- of 0
than or higher-, as determined by measurement. if the aver-age power factor is found to be less
lagging, the -Power- as r-eeor-ded by the Company's meter-will be ifier-eased by 3/4
f,of f e ,of that the power f eto.is loss tha- 85-
Voltage Diseounti.
Where Gtistomer- takes seR,iee from Company's available lifies of 2300 volts or- higher- a-a
based on measured-Power will be:
en tic per- I for-all"I of Powe
"MonthlyAlinimum Bill:
The Customer-SeR,iee Ghafge,
MONTHLY BILLING REDUCTION. Rates in this Sehedule shall be r-edueed by the manthly
kilowatt hour- er-edit adjustment set f6t4h under- Rates"
Sehedule No
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
SEASONAL SERXICE: Serviee foF annually recurring periods of seasonal use where se.
normally diseontiatied or-etti4ailed during a pai4 of the yeaf may be eopAfaeted for-tinder-this Sehedule tindef
either-of the following eonditions:
(a) Customer may contract for service ander this Schedule on a year round basis paying for all
"Menthly Bill" above ineluding the monthly minim-um bill during these months sefviee+*S
ew4ailed or is not utilized in the Customer's operation-.
(Continued)
Submitted Under Adviee Case No. 42--0-3PAC-E-24-04
ISSUED: October- 19, 204- May 31, 2024 EFFECTIVE: January 1, 2025�

Rocky Mountain Power
Exhibit No. 58 Page 14 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Sixth RifWRevision of Sheet No.6A.3
I.P.U.C.No. 1 Canceling FifthEourth Revision of Sheet No. 6A.3
ELECTRIC SERVICE SCHEDULE NO. 6A- Continued
MONTHLY BILL: (continued)
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging,
or higher, as determined by measurement. If the average power factor is found to be less
than 85% lagging, the Power as recorded by the Company's meter will be increased by 3/4
of 1%for every 1%that the power factor is less than 85%.
Voltage Discount:
Where Customer takes service from Company's available lines of 2300 volts or higher and
provides and maintains all transformers and other necessuy equipment, the voltage discount
based on measured Power will be:
$0.65 per kW for all kW of Power
Minimum Bill:
The Customer Service Charge.
MONTHLY BILLING REDUCTION: Rates in this Schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
15-minute period of Customer's greatest use during the month, determined to the nearest kW.
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is
normally discontinued or curtailed during a part of the year may be contracted for under this Schedule under
either of the following conditions:
(a) Customer may contract for service under this Schedule on a year-round basis payin for or all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operation.
(b) Customer may contract for seasonal service under this Schedule with a net minimum
seasonal payment as follows:
For Billing Effective between 1/1/2025 to 12/31/2025
$ 528456.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts and
$1,596349.00 plus Power and Energy Charges for Customer taking service at 2300 volts
or higher.
For Billing Effective 1/1/2026
(continued)
Submitted Under Case No. PAC-E-24—W24-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 2025-2

Rocky Mountain Power
Exhibit No.58 Page 15 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Sixth.Fifth Revision of Sheet No. 6A.3
I.P.U.C. No. 1 Canceling FifthF-ourth Revision of Sheet No. 6A.3
$ 576.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts and
$ 1,728.00 plus Power and Energy Charges for Customer taking service at 2300 volts
or higher.
CONTRACT-PER40W One yeaf or-longer,
SPECIAL CONDITION: Demestie use means all usual residential, > seasonal dwelling,
and mobile home eotn4 use including domestic water pumping. Farm use means all usual farm eleetrica
leads for- raising of er-ops, livesteek or- pasttir-age a-ad inehide eessing neeessafy for- safe and
e ffieient star-age or shipment and; ,.ation
Gentigtietts par-eels land tinder-single owner-ship or-leasehold shall be eensider-ed to be one Fafm an
aeaeen�igtteus par-eels of !a-ad tinder- single owfier-ship or- leaseheld shall be eensider-ed as ene Fafm unit
when operated as a single Fafm,unless demonstrated other-wise by the owner-of lessee of the par-e
more Fafii . These aet6rs shall inelude,but are not limited t6.
use
whip
iP
Lei
distanee between par-eels
eustom in the trade
billing t+ea4fnen�by the t4ility
Oper-a4or-s of Farms may be required to eei4ify to the titifity all irrigation accounts, ineltiding
horsepower- a4i
(Cowl
(continued)
Submitted Under Case No. PAC-E-24—W24-04
ISSUED: November 4, 2024May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 16 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 6A.4
I.P.U.C.No. 1 Canceling Original Sheet No. 6A.4
ELECTRIC SERVICE SCHEDULE NO. 6A- Continued
CONTRACT PERIOD: One year or longer.
SPECIAL CONDITION: Domestic use means all usual residential, apartment, seasonal dwelling,
and mobile home court use including domestic water pumping. Farm use means all usual farm electrical
loads for raising of crops, livestock or pasturage and includes primM processing necessary for safe and
efficient storage or shipment and irri ag tion pumping
Contiguous parcels land under single-ownership or leasehold shall be considered to be one Farm and
noncontiguous parcels of land under single-ownership or leasehold shall be considered as one Farm unit
when operated as a single Farm,unless demonstrated otherwise by the owner or lessee of the parcels.
A number of factors shall determine whether contiguous or noncontiguous parcels constitute one or
more Farms. These factors shall include,but are not limited to:
-- size
--use
--ownership
--control
--operating practices
-- distance between parcels
-- custom in the trade
--billing treatment by the utility
Operators of Farms may be required to certify to the utility all irrigation accounts, including
horsepower rating
SPECIAL CONDITION: (continued)
Customers who feel they meet the definitions of a Farm will have to make application with
the Company for review. If Customer application is denied by the Company, the Customer may appeal the
decision to the Idaho Public Utilities Commission.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Adviee Let4e Case No.06-06PAC-E-24-04
ISSUED: August 14, 2006May 31,2024 EFFECTIVE: September 15, 2006januM 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 17 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No. 9.2
I.P.U.C.No. 1 Canceling NinthUigkfh Revision of Sheet No. 9.2
ELECTRIC SERVICE SCHEDULE NO. 9- Continued
MONTHLY BILL:
Rate:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October,Inclusive through May,Inclusive
Customer Service
Charge: $43037 per Customer $4303-7 per Customer
2.00 2.00
Power Rate: $11.920 per kW for all kW $ per kW for all kW
.34 10.74-9-.
29
Energy Rate:
On-Peak 5.90974- per kWh 5.36044 per kWh
Off-Peak 14-5¢ per kWh .365¢ per kWh
4.51893 4.07133
¢ 2130
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October,Inclusive through May, Inclusive
Customer Service
Charge: $465.00 per Custome $465.00 per Customer
Power Rate: $12.88 per kW for all kW $ 11.60 per kW for all kW
Energy Rate:
On-Peak 6.38440 per kWh 5.79110 per kWh
Off-Peak 4.88200 per kWh 4.39860 per kWh
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
Submitted Under Case No. PAC-E-24-044-07
ISSUED: November 8, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 18 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No. 9.2
I.P.U.C.No. 1 Canceling NinthUigltfh Revision of Sheet No. 9.2
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
Power Facton
This rate is based on the Customer maintaining at all times a power factor of 0 lagging, or highep,—as
detemained by measur-ement. if the avefage power-faetof is found to be less than 0
lagging,
r-eeE)Fded by the Company's meter-will be iner-eased by 3,14 of 0 or- everyO that the power faetar- is les
4t1n4G%.
Minimum,
The Customer-Servie 'he minim-am Power Charge and appropriate Enefgy Chafges.
(eont4weLcontinued)d)
Submitted Under Case No. PAC-E-24-044—P
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 19 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 9.3
I.P.U.C.No. 1 Canceling Original Sheet No. 9.3
ELECTRIC SERVICE SCHEDULE NO. 9- Continued
MONTHLY BILL(continued):
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging,
or higher, as determined by measurement. If the average power factor is found to be less
than 85% lagging, the Power as recorded by the Company's meter will be increased by 3/4
of 1%for every 1%that the power factor is less than 85%.
Minimum:
The Customer Service Charge plus the minimum Power Charge and appropriate Energy
Charges.
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
15-minute period of Customer's greatest use during the month, adjusted for power factor as specified,
determined to the nearest kW,but not less than 80 kW.
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-2--W24-04
ISSUED: November 8, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 20 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Seventh Sixth Revision of Sheet No. 10.1
I.P.U.C.No. 1 Canceling SixthFi€th Revision of Sheet No. 10.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 10
STATE OF IDAHO
Irrigation and Soil Drainage Pumping Power Service
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity.
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at the Company's available voltage through a single point of delivery for service to motors on
pumps and machinery used for irrigation and soil drainage.
IRRIGATION SEASON AND POST-SEASON SERVICE: The Irrigation Season is from June 1
to September 15 each year. Service for post-season pumping may be taken by the same Customer at the
same point of delivery and through the same facilities used for supplying regular irrigation pumping service
during months from September 16 to the following May 31.
MONTHLY BILL:
Irrigation Season Rate
For Billing Effective between 1/1/2025 to 12/31/2025
Customer Service Charge:
Small Pumping Operations:
15 horsepower or less total connected horsepower
served through one service connection- $164.00 per Customer
Large Pumping Operations:
16 horsepower or more total connected horsepower
served through one service connection- $484-.00 per Customer
(Continued)
Submitted Under Adviee Case No. 424-3-PAC-E-24-04
ISSUED: October- 19, 204- May 31, 2024 EFFECTIVE: January 1, 2025�

Rocky Mountain Power
Exhibit No. 58 Page 21 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth EleventhrRevision of Sheet No. 10.2
I.P.U.C.No. 1 Canceling EleventhTen-th Revision of Sheet No. 10.2
ELECTRIC SERVICE SCHEDULE No. 10-Continued
MONTHLY BILL: (Continued)
Power Rate: $6.995-.96 per kW for all kW
Energy Rate: 10.37078.93880 per kWh for first 25,000 kWh
7.7503 6.605 4 0 per kWh for the next 225,000 kWh
5.80034.94 35¢per kWh for all additional kWh
For Billing Effective 1/1/2026
Customer Service Charge:
Small Pumping Operations:
15 horsepower or less total connected horsepower
served through one service connection- $17.00 per Customer
Large Pumping Operations:
16 horsepower or more total connected horsepower
served through one service connection- $52.00 per Customer
Power Rate: $7.60 per kW for all kW
Energy Rate: 11.28200 per kWh for first 25,000 kWh
8.43140 per kWh for the next 225,000 kWh
6.3 100 0 per kWh for all additional kWh
Power Factor: This rate is based on the Customer maintaining at all times a power factor
of 85%lagging, or higher, as determined by measurement. If the average power factor is
found to be less than 85%lagging,the power as recorded by the Company's meter will be
increased by 3/4 of 1%for every 1%that the power factor is less than 85%.
Minimum: The Customer Service Charge.
Post-Season Rate
For Billing Effective between 1/1/2025 to 12/31/2025
Customer Service Charge: $27-3.00 per Customer
Energy Rate: 8.82357.51100 per kWh for all kWh
For Billing Effective 1/1/2026
Customer Service Charge: $29.00 per Customer
Submitted Under Case No. PAC-E-24-W24-04
ISSUED: November 8, 202 May 31,2024 EFFECTIVE: January 1, 2025-2

Rocky Mountain Power
Exhibit No.58 Page 22 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth EleventhrRevision of Sheet No. 10.2
I.P.U.C. No. 1 Canceling EleventhTenth Revision of Sheet No. 10.2
Energy Rate: 9.62250 per kWh for all kWh
Minimum: The Customer Service Charge.
AWUSTMENTSt All monthly bills shall be adjusted in accordance with Sehedules 34 an
PAYMENT: All menthly sei-mviee billings will be due and payable when r-endefed and will be
eonsidered delinquent if not paid within fifteen (15) days. An advanee payment may be required of the
r-eqttir-ed under- of the felle ing eenditionsi.
I(!) the Gtistemer-failed to pay all amettats owed to the Gompa"when due and payable-,
(2)- the Custemef paid an advanee the pr-evietts season that did not adequately eever-bills for- the entire-
season and the Customer failed to pay any balance owing by the due date of the final billing issued for th-e
(Continued)
Submitted Under Case No. PAC-E-24--0724-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 23 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 10.3
I.P.U.C.No. 1 Canceling Original Sheet No. 10.3
ELECTRIC SERVICE SCHEDULE No. 10-Continued
ADJUSTMENTS: All monthly bills shall be adjusted in accordance with Schedules 34 and 94.
PAYMENT: All monthly service billings will be due and payable when rendered and will be
considered delinquent if not paid within fifteen (15) days. An advance payment may be required of the
Customer by the Company in accordance with Electric Service Regulation No. 9. An advance may be
required under any of the following conditions:
(1) the Customer failed to pay all amounts owed to the Company when due and
ap yable;
(2) the Customer paid an advance the previous season that did not adequately cover
bills for the entire season and the Customer failed to pay any balance owing by the
due date of the final billing issued for the season.
rz
YMENT: (eentintied)
An adequate assurance of payment (advance) may be required from a Customer who has filed bankruptcy.
Advances which may be required of the Customer may be paid with cash payment or guarantee, as required
by the Company, or with a letter of escrow acceptable to the Company from an authorized bank in the
Company's service area. This letter of escrow shall provide that upon termination of service to the
Customer, the Company shall receive, upon demand, cash equal to the unpaid balance of the Customer's bill
which is not disputed or the full amount of the advance,whichever is the lesser amount.
I
CONNECTION AND DISCONNECTION CHARGES: Company will not routinely seasonally
connect and disconnect service to irrigation pumps. However, upon oral or written request the Company
will connect and disconnect service at the beginning and end of Customer's pumping operation each year
without charge. Customer shall give Company at least two (2) weeks advance notice of the date
disconnection and connection of seasonal service is desired. The actual expense incurred for additional
connection and disconnection shall be paid by Customer. Customer shall give Company at least two (2)
weeks advance notice of the date any additional connection and/or an additional disconnection of service is
desired. Meters will not be read and bills will not be issued from November 1 to March 1 unless the
customer requests in writing a different ending or beginning point for billing. The bill issued in March will
include charges for any unbilled energy used during the period of November 1 to March 1.
I
POWER: The kW as shown by or computed from the readings of the Company's power meter for
the 15-minute period of Customer's greatest use during the month, adjusted for power factor as specified,
determined to the nearest kW. Metered power demands in kilowatts which exceed one hundred and thirty
percent (130%) of the total connected horsepower served through one service connection will not be used
for billing purposes unless and until verified by field test in the presence of the Company to be the result of
normal pumping operations. If a demand in excess of 130% of connected horsepower is the result of
abnormal conditions existing on the Company's interconnected system or the Customer's system, including
accidental equipment failure or electrical supply interruption which results in temporary separation of the
Company and Customer's system, the billing demand shall be 130% of the connected horsepower. The
Submitted Under Adviee Lette Case No.06-06PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: September 15, 2006JanuM 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 24 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 10.3
I.P.U.C.No. 1 Canceling Original Sheet No. 10.3
Customer may appeal the Company's billing decision to the Idaho Public Utilities Commission in cases of
dispute.
CONTRACT-PERIOD: One year- longer,
(Continued)
Submitted Under"Case No.06-06PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: September 15, 2006january 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 25 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 10.4
I.P.U.C.No. 1 Canceling Original Sheet No. 10.4
ELECTRIC SERVICE SCHEDULE No. 10-Continued
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under"Case No.96-06PAC-E-24-04
ISSUED: August 14, 2006May 31,2024 EFFECTIVE: September 15, 2006january 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 26 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No. 23.1
I.P.U.C.No. 1 Canceling NinthFAghth Revision of Sheet No.23.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO.23
STATE OF IDAHO
General Service
I
AVAILABILITY: At any point on the Company's interconnected system where there are facilities of
adequate capacity.
I
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at Company's available voltage through one metering installation at a single point of delivery for all
service required on the premises. Service under this Schedule is limited to a maximum power requirement of
30,000 kW. When a Customer's load reaches a level in excess of 30,000 kW, continued service will require
special contract arrangements; provided, however, that special contract arrangements will not be required in
those cases where electric service is being supplied by CompM under this Schedule to operations existing as
of the effective date of this Schedule which, because of emergency conditions, or which on sporadic occasions
only, may exceed 30,000 kW. This Schedule is not available to new loads in excess of 30,000 kW nor to
existing operations whose maximum power requirement, because of increased operations,plant expansion or
equipment additions, exceeds 30,000 kW. In this latter case, a maximum power requirement in excess of
30,000 kW shall be deemed to exist when a Customer's maximum power requirement exceeds 30,000 kW in at
least three(3)months of any continuous period of six(6)successive months.
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October,Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $214-9.0 per Customer $214-9.0 per Customer
0 0
Primary voltage
delivery(2300 volts
or higher) $564-9.0 per Customer $564-9.0 per Customer
(continued)
Submitted Under Case No. PAC-E-21-P24-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20225

Rocky Mountain Power
Exhibit No.58 Page 27 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No. 23.1
I.P.U.C. No. 1 Canceling NinthFAgkfh Revision of Sheet No. 23.2
0 0
Energy Rate: 10.9738 per kWh for all kWh 9.1251- per kWh for all kWh
9.5136¢ .92800
For Billine Ti ffeetiye i i1 20266
BillinR Months June Biflin-ji-Menths November
C sto r S
Seeoadafzy
U Vol
delivefy 9,velts
(Continued)
(continued)
Submitted Under Case No. PAC-E-21-P24-04
ISSUED: November 8, 2021 May 31,2024 EFFECTIVE: January 1, 20225

Rocky Mountain Power
Exhibit No. 58 Page 28 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Fifth Revision of Sheet No. 23.2
I.P.U.C.No. 1 Canceling FifthFeur-th Revision of Sheet No. 23.2
ELECTRIC SERVICE SCHEDULE NO.23 -Continued
MONTHLY BILL: (continued)
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October,Inclusive through May, Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $23.00 per Customer $23.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $61.00 per Customer $61.00 per Customer
Energy Rate: 11.8424 per kWh for all kWh 9.81940 per kWh for all kWh
0
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging, or
higher, as determined by measurement. If the average power factor is found to be less than
85% lagging, Customer will be billed for 3/4 of 1% of the Power recorded by the Company's
meter for every 1% that the power factor is less than 85%. This Power will be billed at the
Power Rate stated in Electric Service Schedule No. 6.
Voltage Discount:
Where Customer takes service from Company's available lines of 2,300 volts or higher and
provides and maintains all transformers and other necessary equipment, the voltage discount
based on measured Energy will be:
0.43970 per kWh for all kWh.
Minimum Bill:
The Customer Service Charge
POWER: The kW as shown by or computed from the readings of the Company's Power meter for
the 15-minute period of Customer's greatest use during the month,determined to the nearest kW.
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is
normally discontinued or curtailed during a part of the year may be contracted for under this Schedule under
either of the following conditions:
Submitted Under Case No. PAC-21 0724-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 29 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Fifth Revision of Sheet No. 23.2
I.P.U.C. No. 1 Canceling FifthFourTh Revision of Sheet No. 23.2
service, including transformer losses where appheable, under the rates set �� 11"dor,
(a) Customer- may eentraet for ser:viee ttnder this Sehedule an a year found basis paying for- all
Mont* Bill" above ineltiding the monthly minim-um bill during those months sen4ee
etirtailed or is not t4ilized in the Customer's operations.
(b) Gustemer may eepAraet for seasoaa4 serviee tinder this Sehe"le with a net mininirim seasonal
payment as follows:
$216.00 plus Eftergy Charges for Customer taking service at less than 2,300 volts and
$576 00 plus Energy Charges f Customer taking seroviee t 2,300 volts or higher.CONTRACT PERIOD! One year or longer,
(Continued)
Submitted Under Case No. PAC-21 0724-04
ISSUED: November 4, 2021 May 31,2024 EFFECTIVE: January 1, 2025-2

Rocky Mountain Power
Exhibit No. 58 Page 30 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 23.3
I.P.U.C.No. 1 Canceling Original Sheet No.23.3
ELECTRIC SERVICE SCHEDULE NO.23 -Continued
SEASONAL SERVICE: (continued)
(a) Customer may contract for service under this Schedule on a year-round basis payin for or all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operations.
(b) Customer may contract for seasonal service under this Schedule with a net minimum seasonal
payment as follows:
For Billing Effective between 1/1/2025 to 12/31/2025
$252.00 plus Energy Charges for Customer taking service at less than 2,300 volts and
$672.00 plus Energy Charges for Customer taking service at 2,300 volts or higher.
For Billing Effective 1/1/2026
$276.00 plus Energy Charges for Customer taking service at less than 2,300 volts and
$732.00 plus Energy Charges for Customer taking service at 2,300 volts or higher.
CONTRACT PERIOD: One year or loner.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission,including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under"Case No.06-06PAC-E-24-04
ISSUED: August 14, 2006May 31,2024 EFFECTIVE: September 15, 2006january 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 31 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No.23A.1
I.P.U.C.No. 1 Canceling NinthFAgh-th Revision of Sheet No.23A.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO.23A
STATE OF IDAHO
General Service(Residential and Farm)
i
AVAILABILITY: At any point on the Company's interconnected system where there are facilities of
adequate capacity for service to any customer who qualifies as a"Residential Load"or"Farm Load"under both
(1) the Pacific Northwest Electric Power Planning and Conservation Act, P.L. 96-501 as the same may be
amended, and (2) a Residential Purchase and Sale Agreement, under Section 5(c) of such Act and in effect
between the Company and the Bonneville Power Administration.
I
APPLICATION: This Schedule is for alternating current, single or three-phase electric service
supplied at Company's available voltage through one metering installation at a single point of delivery for all
service required on the premises. Service under this Schedule is limited to a maximum power requirement of
30,000 kW. When a Customer's load reaches a level in excess of 30,000 kW, continued service will require
special contract arrangements; provided, however, that special contract arrangements will not be required in
those cases where electric service is being supplied by Company under this Schedule to operations existing as
of the effective date of this Schedule which,because of emergency conditions, or which on sporadic occasions
only, may exceed 30,000 kW. This Schedule is not available to new loads in excess of 30,000 kW nor to
existing operations whose maximum power requirement, because of increased operations,plant expansion or
equipment additions, exceeds 30,000 kW. In this latter case, a maximum power requirement in excess of
30,000 kW shall be deemed to exist when a Customer's maximum power requirement exceeds 30,000 kW in at
least three(3)months of any continuous period of six(6) successive months.
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October,Inclusive through May,Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $214-9.0 per Customer $214-9.0 per Customer
0 0
(Continued)
Submitted Under Case No. PAC-E-24--W24-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 32 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Tenth Ninth Revision of Sheet No.23A.1
I.P.U.C.No. 1 Canceling NinthFAgh-th Revision of Sheet No.23A.2
Primary voltage
delivery(2300 volts
or higher) $5648.0 per Customer $5648.0 per Customer
0 0
Energy Rate: 10.9738 per kWh for all kWh 9.1251- per kWh for all kWh
9.5136¢ .9�i 00
For Billine Eff etiv,. 1 i1 20266
throueh Oct be inclusive through raft., �
C sto r c
pr-ifflafy Vol
i.
E,,,.Fgy Ra 8424 _ of i Ih r^,. ii i I y an, r^, al "n,
(r,. d)
(Continued)
Submitted Under Case No. PAC-E-24-0724-04
ISSUED: November 8, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 33 of 77
Case No. PAC-E-24-04
_ ROCKY MOUNTAIN Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Fifth FOUFth of Sheet No.23A.2
I.P.U.C.No. 1 Canceling Fourthd Revision of Sheet No.23A.2
ELECTRIC SERVICE SCHEDULE NO.23A-Continued
MONTHLY BILL: (continued)
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October,Inclusive through May, Inclusive
Customer Service
Charge:
Secondary voltage
delivery(Less than
2300 volts) $23.00 per Customer $23.00 per Customer
Primary voltage
delivery(2300 volts
or higher) $61.00 per Customer $61.00 per Customer
Energy Rate: 11.8424 per kWh for all kWh 9.81940 per kWh for all kWh
0
Power Factor:
This rate is based on the Customer maintaining at all times a power factor of 85% lagging, or
higher, as determined by measurement. If the average power factor is found to be less than
85% lagging, Customer will be billed for 3/4 of 1% of the Power recorded by the Company's
meter for every 1% that the power factor is less than 85%. This Power will be billed at the
Power Rate stated in Electric Service Schedule No. 6.
Voltage Discount:
Where Customer takes service from Company's available lines of 2,300 volts or higher and
provides and maintains all transformers and other necessary equipment, the voltage discount
based on measured Energy will be:
0.43970 per kWh for all kWh.
Minimum Bill:
The Customer Service Charge
POWER: The kW as shown by or computed from the readings of the Company's Power meter for
the 15-minute period of Customer's greatest use during the month,determined to the nearest kW.
MONTHLY BILLING REDUCTION: Rates in this Schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
Submitted Under Adviee Case No. 424-3-PAC-E-24-04
ISSUED: October- 19, 204- May 31, 2024 EFFECTIVE: January 1, 2025�

Rocky Mountain Power
Exhibit No.58 Page 34 of 77
_ -04
ROCKY MOUNTAIN Case b t M.Meredith
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
Fifth FOUFthrRevision of Sheet No. 23A.2
I.P.U.C. No. 1 Canceling FourthT-lord Revision of Sheet No. 23A.2
SEASONAL SERVICE: Sei-7viee for- annually r-eeun4ng per-iods of seasonal use W-hefe se.
normally discontinued or etu4ailed during a pa-A of the year may be contracted for under this Schedule undef
either-of the following eendifiens.:
(a) Customer- may eontraet for seFviee under this Sehedule on a year- round basis paying for all sefviee,
ineluding tfansfefmer- losses where applieable, tinder-the fates set feFth tinder- "Menthly Bill" above inel0ing
opefations,
(Continued)
Submitted Under Adviee Case No. 42--0-3-PAC-E-24-04
ISSUED: October- ,o 204- May 31, 2024 EFFECTIVE: January 1, 2025�

Rocky Mountain Power
Exhibit No. 58 Page 35 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Fifth FOUFth of Sheet No.23A.3
I.P.U.C.No. 1 Canceling FourthThiFd Revision of Sheet No.23A.3
ELECTRIC SERVICE SCHEDULE NO.23A-Continued
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is normally
discontinued or curtailed during a part of the year may be contracted for under this Schedule under either of the
following conditions:
(a) Customer may contract for service under this Schedule on a year-round basis payin for or all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operations.
(b) Customer may contract for seasonal service under this Schedule with a net minimum seasonal
payment as follows:
For Billing Effective between 1/1/2025 to 12/31/2025
$2524-6.00 plus Energy Charges for Customer taking service at less than 2,300 volts and
$672576.00 plus Energy Charges for Customer taking service at 2,300 volts or higher.
For Billing Effective 1/1/2026
$276.00 plus Energy Charges for Customer taking service at less than 2,300 volts and
$732.00 plus Energy Charges for Customer taking service at 2,300 volts or higher.
CONTRACT PERIOD: One year or longer.
SPECIAL CONDITION: Domestic use means all usual residential, apartment, seasonal dwelling,
and mobile home court use including domestic water pumping. Farm use means all usual farm electrical loads
for raising of crops, livestock or pasturage and includes primary processing necessary for safe and efficient
storage or shipment and irrigation pumping.
Contiguous parcels of land under single-ownership or leasehold shall be considered to be one Farm
and noncontiguous parcels of land under single-ownership or leasehold shall be considered as one Farm unit
when operated as a single Farm,unless demonstrated otherwise by the owner or lessee of the parcels.
A number of factors shall determine whether contiguous or noncontiguous parcels constitute one or
more Farms. These factors shall include,but are not limited to:
-- size
-- use
-- ownership
-- control
-- operating practices
-- distance between parcels
-- custom in the trade
Submitted Under Case No. PAC-E-24-P24-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 36 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Fifth FOUFth Revision of Sheet No. 23A.3
I.P.U.C. No. 1 Canceling FourthThiFd Revision of Sheet No. 23A.3
-- billing treatment by the utility
Operators of Farms may be required to ee4ify to the tifility all irrigation aeeottn4s, ineluding
horsepower-rating.
Customers who feel they meet the definitions of a Farm will have to make applieation with the
Compa" for- review. if Customer appliea4ioa is denied by the Gompaff, the Customer- may appea4 the
(Continued)
Submitted Under Case No. PAC-E-24-0724-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 2025-2

Rocky Mountain Power
Exhibit No. 58 Page 37 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No. 23A.4
I.P.U.C.No. 1 Canceling Original Sheet No. 23A.4
ELECTRIC SERVICE SCHEDULE NO.23A—Continued
SPECIAL CONDITION: (continued)
Operators of Farms may be required to certify to the utility all irrigation accounts, including
horsepower rating.
Customers who feel they meet the definitions of a Farm will have to make application with the
Company for review. If Customer application is denied by the Company, the Customer maappeal the
decision to the Idaho Public Utilities Commission.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with the terms
of the Electric Service Agreement between the Customer and the Company. The Electric Service Regulations
of the Company on file with and approved by the Idaho Public Utilities Commission, including future
applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under"Case No.96-06PAC-E-24-04
ISSUED: August 14, 2006May 31,2024 EFFECTIVE: September 15, 2006january 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 38 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Third S,eeend Revision of Sheet No.31.1
I.P.U.C.No. 1 Canceling SecondF-ir-A Revision of Sheet No.31.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO.31
STATE OF IDAHO
Partial Requirements Service--Large General Service—1,000 kW and Over
AVAILABILITY: At any point on the Company's interconnected system where there are facilities
of adequate capacity.
APPLICATION: This Schedule is for alternating current, three phase electric service supplied at
Company's available voltage through a single point of delivery for Supplementary, Back-up, Maintenance
Power or Excess Service(partial requirements service)in addition to regular electric requirements obtained from
any service other than the Company,including on-site generation. This Schedule is applicable to customers with
on-site generation of more than 1,000 kW but that does not exceed 30,000 kW. Customers not contracting for
Back-up Power shall not be subject to this Schedule and shall receive electric service under the applicable general
service schedule. This Schedule is not applicable to service for resale,intermittent or highly fluctuating loads,or
seasonal use. This Schedule is not required where on-site generation is used only for emergency supply during
times of utility outage. This Schedule is not available to loads in excess of 30,000 kW, a maximum power
requirement in excess of 30,000 kW shall be deemed to exist when a Customer's maximum power requirement
exceeds 30,000 kW in at least three(3)months of any continuous period of six(6)successive months.
MONTHLY BILL:
Rate:
For Billing Effective between 1/1/2025 to 12/31/2025
Billing Months June Billing Months November
through October,Inclusive through May,Inclusive
Customer Service
Charge:
Secondary Voltage $443-9.0 per Customer $4435.0 per Customer
Primary Voltage 0 per Customer 0 per Customer
Transmission $1331-4. per Customer $133474. per Customer
Voltage 00 00
$43037 $4303-7
2.00 2.00
Back-up Facilities
Rate:
Secondary Voltage $9.498-. per kW for all kW $7.756 per kW for all kW
Primary Voltage 4-4 per kW for all kW 6-5 per kW for all kW
per kW for all kW per kW for all kW
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November-8,2A24May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 39 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Third SeeenRevision of Sheet No.31.1
I.P.U.C. No. 1 Canceling SecondEirst Revision of Sheet No.31.2
Transmission $9.05-7, $7.326:
Voltage 7-7 2S
$6.62-5, $4.99-3-2
74
The Facilities Rate applies to the kW of Back-up Contract Power
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November-8,2A24May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 40 of 77
_ ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACT FICORP
Fifth Fouirth Revision of Sheet No.31.2
I.P.U.C.No. 1 Canceling FourthT-lord Revision of Sheet No.31.2
ELECTRIC SERVICE SCHEDULE NO.31 - Continued
MONTHLY BILL:
Rate:
Billing Months June Billing Months November
through October,Inclusive through May,Inclusive
Back-up Power
Rate:
Secondary Voltage $0.312-7 all kW Day $0.27- all kW Day
Primary Voltage $0.302-6 all kW Day $0.262 all kW Day
Transmission $0.2249 all kW Day $0.164 all kW Day
Voltage
Back-up Power is billed on a per day basis and is based on the fifteen(15)
minute period of the Customer's greatest use of Back-up Power during the
day
Scheduled Maintenance Power rate is one half(1/2)of the Back-up Power
Excess Power
Rate:
Secondary Voltage $34.312 per kW for all kW $28.214 per kW for all kW
Primary Voltage 9,44 per kW for all kW -.24 per kW for all kW
Transmission $32.752 per kW for all kW $26.66- per kW for all kW
Voltage 84-0
$23.840 $17.98-5
Supplementary
Power Rate:
Secondary Voltage per kW for all kW per kW for all kW
Primary Voltage per kW for all kW per kW for all kW
Transmission per kW for all kW per kW for all kW
Voltage $15.87- $14.302
Supplementary $15.22- $13.654-
and Back-up
Energy Rate: $11.920 $10.749
Secondary Voltage � per kWh -.9 per kWh
Primary Voltage per kWh per kWh
Transmission
Voltage
On-Peak per kWh per kWh
Off-Peak per kWh per kWh
4.95282 4.9528-
-06¢ - 060
4.9528- 4.9528-
-06¢ -06¢
5.909747 5.36044
14-5¢ .63650
(continued)
Submitted Under Case No. PAC-E-244--0-74
ISSUED: 'vembef 8,24 -May 31,2024 EFFECTIVE: January 1,20252

Rocky Mountain Power
Exhibit No.58 Page 41 of 77
_ ROCKY MOUNTAIN Case b t M.Mer4d04
Witness: Robert M.Meredith
POWER
A DIVISION OF PACT FICORP
Fifth FouirthrRevision of Sheet No.31.2
I.P.U.C. No. 1 Canceling Fourths Revision of Sheet No.31.2
4.5189-3 4.07133
.90960 .5213¢
For Billing Effective 1/1/2026
Billing Months June Billing Months November
through October, Inclusive through May,Inclusive
Customer Service
Charge:
Secondary Voltage $48.00 per Customer $48.00 per Customer
Primary Voltage $144.00 per Customer $144.00 per Customer
Transmission $465.00 per Customer $465.00 per Customer
Voltage
Back-up Facilities
Rate:
Secondary Voltage $10.29 per kW for all kW $8.40 per kW for all kW
Primary Voltage $9.81 per kW for all kW $7.94 per kW for all kW
Transmission $7.15 per kW for all kW $5.39 per kW for all kW
Voltage
The Facilities Rate applies to the kW of Back-up Contract Power
Billing Months June Billing Months November
through October, Inclusive through May,Inclusive
Back-up Power
Rate:
Secondary Voltage $0.34 all kW Day $0.29 all kW Day
Primary Voltage $0.33 all kW Day $0.28 all kW Day
Transmission $0.24 all kW Day $0.17 all kW Day
Voltage
Back-up Power is billed on a per day basis and is based on the fifteen(15)
minute period of the Customer's greatest use of Back-up Power during the
day
Scheduled Maintenance Power rate is one half(1/2)of the Back-up Power
Excess Power
Rate:
Secondary Voltage $37.21 per kW for all kW $30.59 per kW for all kW
Primary Voltage $35.51 per kW for all kW $28.91 per kW for all kW
Transmission $25.76 per kW for all kW $19.42 per kW for all kW
Voltage
Supplementary
Power Rate:
Secondary Voltage $17.21 per kW for all kW $15.51 per kW for all kW
Primary Voltage $16.56 per kW for all kW $14.86 per kW for all kW
$12.88 per kW for all kW $11.60 per kW for all kW
(continued)
Submitted Under Case No. PAC-E-244--0-74
ISSUED: 'vembef 8,M 4May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 42 of 77
_ ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACT FICORP
Fifth Fouirth Revision of Sheet No.31.2
I.P.U.C.No. 1 Canceling FourthT-lord Revision of Sheet No.31.2
Transmission
Voltage
Supplementary
and Back-up
Energy Rate: 5.3679¢ per kWh 5.36790 per
kWh
Secondary Voltage 5.36790 per kWh 5.36790 per kWh
Primary Voltage
Transmission
Voltage 6.38440 per kWh 5.79110 per kWh
On-Peak 4.88200 per kWh 4.39860 per kWh
Off-Peak
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
(continued)
Submitted Under Case No. PAC-E-244--0-74
ISSUED: 'vembef 8,2P 4May 31,2024 EFFECTIVE: January 1,20252

Rocky Mountain Power
Exhibit No.58 Page 43 of 77
_ ROCKY MOUNTAIN Case b t M.Mer4d04
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
SecondPr-A Revision of Sheet No.31.3
I.P.U.C. No. 1 Canceling First Revision ofOrigin-a-1 Sheet No.31.3
ELECTRIC SERVICE SCHEDULE NO.31 - Continued
Back-up Facilities
Rate:
Secondary Voltage $10.29 per kW for all kW $8.40 per kW for all kW
Primary Voltage $9.81 per kW for all kW $7.94 per kW for all kW
Transmission $7.15 per kW for all kW $5.39 per kW for all kW
Voltage - -
The Facilities Rate applies to the kW of Back-up Contract Power
Billing Months June Billing Months November
through October, Inclusive through May,Inclusive
Back-up Power
Rate:
Secondary Voltage $0.34 all kW Day $0.29 all kW Day
Primary Voltage $0.33 all kW Dav $0.28 all kW Day
Transmission $0.24 all kW Day $0.17 all kW Dav
Voltage
Back-up Power is billed on a per day basis and is based on the fifteen(,15)
minute period of the Customer's greatest use of Back-up Power during the
day
Scheduled Maintenance Power rate is one half(1/2)of the Back-up Power
Excess Power
Rate:
Secondary Voltage $37.21 per kW for all kW $30.59 per kW for all kW
Primary Voltage $35.51 per kW for all kW $28.91 per kW for all kW
Transmission $25.76 per kW for all kW $19.42 per kW for all kW
Voltage
Supplementary
Power Rate:
Secondary Voltage $17.21 per kW for all kW $15.51 per kW for all kW
Primary Voltage $16.56 per kW for all kW $14.86 per kW for all kW
Transmission $12.88 per kW for all kW $11.60 per kW for all kW
Voltage
Supplementary
and Back-up
Energy Rate:
Secondary Voltage
Primary Voltage 5.36790 per kWh 5.36790 per kWh
Transmission 5.36790 per kWh 5.36790 per kWh
Voltage
On-Peak 6.3844¢ per kWh 5.7911¢ per kWh
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November 9, ern i May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 44 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
SecondPr-A Revision of Sheet No.31.3
I.P.U.C.No. 1 Canceling First Revision ofOA l Sheet No.31.3
Off-Peak 4.88200 per kWh 4.39860 per kWh
P03AIER FACTOR! This fate is based E)a the Gttsteffler-maintaining at all times a power-faeter-of 0
lagging, or- higher-, as detefmined by meastwemepA. if the m,er-age power- faetef: is fe�d to be less gian 0
lagging,the Power-as r-eeer-ded by the Company's meter-will be iner-eased by 314 of 10,; ar-everyO that the PE)Wef
f.ter-;s loss t...,.. 851
VOLTAGE LENIELS� Seeendar-y Voltage applies where a distribution Custemer takes set-viee ffe
Company's available lines of less than 2,300,volts.Primary Voltage applies Where a disb4btAion Customer takes
e300 to less than ,
tfansf4mer-s and other-neeessafy r-eleAed e"ipmepA. T-r-a-asmission Voltage applies Where plied at
ately 4 6,000 volts or-greater-through a single poi-PA of delivery.
POWER: The -kW as shown by or- eemputed ffem the r-eadings of Company's Pewef metef for-the
15 fniffale pefied of Customer's greatest use during the month or-day, adjusted for-power-factor-as speeifie'L,
determined to the nearest kW.
TYPE OF • ,
or exeess is deteimined as follows. When the Customer has pre scheduled Maintenanee Service, the powe
measufemef4s ffom 0 kW tip to the level equal to the pr-e sehedtiled Baek tip Power-shall be eensidefed Sehedtile
MaifAefiaaee Power, Power-measur-emet4s above the Sehedtiled Maintenanee Power-tip to the level e"al to the
Supplementary CepAr-aet Power-shall be eensider-ed supplementary powef. Power-measufed above the sum of the
Sehedtiled Maif4enanee-Power-and Stipplemefftary Gefftfaet-Power-level tip to the Total GopAfaet Power-(the s
of the Stipplementai=), Gefttfaet Power- a-ad the Baek tip Goi4faet Power-) shall be eensider-ed Baek tip Power,
Power-measufements in exeess of Total Contmet Pawef shall be eensidered Exeess Power,
the level equal to the Supplementary Centruet Power- shall be eensider-ed SupplemepAar-y Pewef. Pewe-f
measufements above the SupplemepAary Contraet Power level but less than Total Contract Power(the sum of the
measufemefAs in&Eeess of Total GefAfaet Power-shall be eensider-ed&Eeess Power,
BACK UP CONTRACT POWER: The speeified Power- in kilowatts of Baek up Power- that th-e
"stomer eontracts with the Company to supply and whieh the Company agrees to have available for-delivery to
sha4l not exeeed the total output eapacity of the Customer's generation faeflifies,
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November 4, 2021 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 45 of 77
_ ROCKY MOUNTAIN Case b t M.Mer4d04
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
SecondPr-A Revision of Sheet No.31.3
I.P.U.C. No. 1 Canceling First Revision of9rigin-a-1 Sheet No.31.3
(continued)
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November Q, ern i May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 46 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
SecondPr-A Revision of Sheet No.31.4
I.P.U.C.No. 1 Canceling First Revision ofOriginul Sheet No.31.4
ELECTRIC SERVICE SCHEDULE NO.31 - Continued
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
POWER FACTOR: This rate is based on the Customer maintaining at all times a power factor of 85%
lagging, or higher, as determined by measurement. If the average power factor is found to be less than 85%
lagging,the Power as recorded by the Company's meter will be increased by 3/4 of 1%for every 1%that the power
factor is less than 85%.
VOLTAGE LEVELS: Secondary Voltage applies where a distribution Customer takes service from
Company's available lines of less than 2,300 volts.Primary Voltage applies where a distribution Customer takes
service from Company's available lines of 2,300 to less than 46,000 volts and provides and maintains all
transformers and other necessary related equipment. Transmission Voltage applies where service is supplied at
approximately 46,000 volts or greater throughgle point of delivery.
POWER: The kW as shown by or computed from the readings of Company's Power meter for the
15-minute period of Customer's greatest use during the month or day, adjusted for power factor as specified,
determined to the nearest kW.
TYPE OF SERVICE: Whether Power is considered scheduled maintenance,supplementary,back-up,
or excess is determined as follows. When the Customer has pre-scheduled Maintenance Service, the power
measurements from 0 kW up to the level equal to the pre-scheduled Back-up Power shall be considered Scheduled
Maintenance Power. Power measurements above the Scheduled Maintenance Power up to the level equal to the
Supplementary Contract Power shall be considered supplementary_power. Power measured above the sum of the
Scheduled Maintenance Power and Supplementary Contract Power level up to the Total Contract Power(the sum
of the Supplementary Contract Power and the Back-up Contract Power) shall be considered Back-up Power.
Power measurements in excess of Total Contract Power shall be considered Excess Power.
When the Customer has not pre-scheduled Maintenance Service,power measurements from 0 kW up to
the level equal to the Supplementary Contract Power shall be considered Supplementary Power. Power
measurements above the Supplementary Contract Power level but less than Total Contract Power(the sum of the
Supplementary Contract Power and the Back-up Contract Power) shall be considered back-up power. Power
measurements in excess of Total Contract Power shall be considered Excess Power.
DEFINITIONS:
BACK-UP CONTRACT POWER: The specified Power in kilowatts of Back-up Power that the
Customer contracts with the Company to o supply and which the Company agrees to have available for dehypa to
the Customer in excess of which the Company is under no obligation to supply. The Back-up Contract Power
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 47 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
SecondF4r-A Revision of Sheet No.31.4
I.P.U.C.No. 1 Canceling First Revision ofOAl Sheet No.31.4
shall be established by agreement between the Customer and the Company. The level of Back-up Contract Power
shall not exceed the total output capacity of the Customer's generation facilities.
DEFINITIONS(continued):
BACK-UP POWER—DAILY: The kW of Back-up Contract Power supplied by the Company to the
Customer. Back-up Power shall be determined for each day of the Billing Period. The kW of Back-up Power
each day shall be the kW for the fifteen(15)minute period of the Customer's greatest use of Back-up Power that
day, adjusted for power factor as specified, determined to the nearest kW. The Back-up Power for the Billing
Period shall be the sum of the Back-up Power for each day of the Billing Period. For each fifteen minute period,
Back-up Power shall equal the Measured Power minus the Supplementary Contract Power but shall not be less
than zero nor greater than the Back-up Contract Power.
BACK-UP SERVICE: Back-up service is electric service used by the Customer to replace electric
service ordinarily generated by the Customer's own generation equipment during outages of the facility.
BILLING PERIOD: The period of approximately 30 days intervening between regular successive meter
reading dates. There shall be 12 billing periods per year.
POWER: The rate in kilowatts at which electric energy is generated, transferred or used. Power
measurements are calculated based on the average(integrated)usage over consecutive 15 minute periods of time.
Power measurements may be based on any one such fifteen minute period in a Billing Period, on the period of
greatest use during the Billing Period,or on the period of greatest use during each day,adjusted for power factor
as specified, determined to the nearest kW.
EXCESS POWER: Excess Power is the power supplied by the Company to the Customer in excess of
the Total Contract Power. The kW of Excess Power for the Billing Period shall be the kW for the 15 minute
period of the Customer's greatest use of Excess Power during the Billing Period, adjusted for power factor as
specified, determined to the nearest kW. For each 15 minute period, Excess Power shall equal the Measured
Power minus the Total Contract Power but shall not be less than zero.
EXCESS SERVICE: Excess service is service used by the Customer over and above the contracted
amount for both Supplementary Service and Back-up Service or Maintenance Service.
MAINTENANCE SERVICE: Maintenance service is electric service used by the Customer to replace
electric service ordinarily generated by the Customer's own generation equipment during scheduled outages of the
facility.
MEASURED POWER: The kW as shown by or computed from the readings of the Power meter located
at the Company's point of delivery, for the 15 minute period of the Customer's greatest use during the Billing
Period or that day.
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 48 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
SecondPr-A Revision of Sheet No.31.4
I.P.U.C.No. 1 Canceling First Revision of9Al Sheet No.31.4
MEASURED ENERGY: The electric energy in kWh as shown by or computed from the readings of
the kilowatt-hour meter located at the Company's point of delivery.
(ee
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 49 of 77
_ -04
ROCKY MOUNTAIN Case b t M.Meredith
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C. No. 1 SecondEirst Revision of Sheet No. 31.5
Canceling First Revision ofCWgin-al Sheet No.31.5
ELECTRIC SERVICE SCHEDULE NO.31 - Continued
DEFINITIONS(continued):
BACK-UP POWER—DAILY: The kW of Back-up Contract Power supplied by the Company to the
Customer. Back-up Power shall be determined for each day of the Billing Period. The kW of Back-up Power
each day shall be the kW for the fifteen(15,)minute period of the Customer's greatest use of Back-up Power that
day, adjusted for power factor as specified, determined to the nearest kW. The Back-up Power for the Billing
Period shall be the sum of the Back-up Power for each day of the Billing Period. For each fifteen minute period,
Back-up Power shall equal the Measured Power minus the Supplementary Contract Power but shall not be less
than zero nor greater than the Back-up Contract Power.
BACK-UP SERVICE: Back-up service is electric service used by the Customer to replace electric
service ordinarily generated by the Customer's own generation equipment during outages of the facility.
BILLING PERIOD: The period of approximately 30 days intervening between regular successive meter
reading dates. There shall be 12 billing periods per,year.
POWER: The rate in kilowatts at which electric energy is generated, transferred or used. Power
measurements are calculated based on the average(integrated)usage over consecutive 15 minute periods of time.
Power measurements may be based on any one such fifteen minute period in a Billing Period, on the period of
greatest use during the Billing Period,or on the period of greatest use during each day,adjusted for power factor
as specified, determined to the nearest kW.
EXCESS POWER: Excess Power is the power supplied by the Company to the Customer in excess of
the Total Contract Power. The kW of Excess Power for the Billing Period shall be the kW for the 15 minute
period of the Customer's greatest use of Excess Power during the Billing Period, adjusted for power factor as
specified, determined to the nearest kW. For each 15 minute period, Excess Power shall equal the Measured
Power minus the Total Contract Power but shall not be less than zero.
EXCESS SERVICE: Excess service is service used by the Customer over and above the contracted
amount for both Supplementary Service and Back-up Service or Maintenance Service.
MAINTENANCE SERVICE: Maintenance service is electric service used by the Customer to replace
electric service ordinarily generated by the Customer's own generation equipment during scheduled outages of the
facili .
MEASURED POWER: The kW as shown by or computed from the readings of the Power meter located
at the Company's point of delivery, for the 15 minute period of the Customer's greatest use during the Billing
Period or that day.
MEASURED ENERGY: The electric energy in kWh as shown by or computed from the readings of
the kilowatt-hour meter located at the Company's point of delivery.
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November-2A24May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 50 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 SecondEirst Revision of Sheet No.31.5
Canceling First Revision ofAriginA Sheet No.31.5
Power,DEFINITIONS (eentiaue4*.
SCHEDULED MAINTENANCE POWER: Eleetric Power and energy made available by the Company to
SUPPLEMENTARY CONTRACT- POWER! The speeified Power-in"I of Supplemefftafy-Power tha4 the
Ctistemer-eantr-aets with the Gempaff to supply and whieh the Gempa*y agrees to hm,e ai,ailable for-deli-N,ei-f to
the Customer. The Supplementary Contract Power shall be established by agreement between the Customer an
the Gempa*y. Meastir-ed Power- in &Eeess of the Stipplementary Get+tfaet Power- shall not establish ne
SUPPLEMENTARY POWER: The kW of Supplementary Contract Power supplied by the Company to the
Ctistemer, The"I of Stipplementai-y Power-for-the Billing Period shall be the!A'for-the 15 mifit#e period 0
the Custemerls greatest use of Supplementary Power- dtir-ing the Billing Period, adjusted for- power- faeter- as
speeified, determined to the nearest kW. For each 15 minute period during the Billing Period, Supplement
Power-shall e"al the Meastffed Power-btA shall not be less than zero nor-gr-ea4er-than the Stipplemeatafy Geatfaet
TOTAL CONTRACT POMIER� The sum of the Supplementary Contract Power and the Back up Contrac
Per,
SC14EDULED MAINTENANCE: Customer shall submit to the Company, in wfifing, Customer's proposed
begiming with the d4e of the Gustemer-'s initial r-eeeipt of sefviee tmder-this sehe"Ie. Customer-shall,prior-to
September- ist of eaeh subsequent year-, submit to the Company, in "ting, Custemees pr-oposed maintenanee
schedule for each month f a 19 month period beginning. ith r ,,,,ary !'of the followingyear. Theproposed
aeeepted by the Company in writing.-
Maif4eaaaee shall be sehe"Ied for-a mwEifntim of 30 days per year. These 30 days may be taken in either-one
eent4motts pefied,or-two eef4ifmetts 15 day per-iods. Solely a+the diser-etieft of the Company cmd for-good eatise;
the maipAenance mwiimum may be extended.
i. The Ctistemer-may preset#a r-equest for-a maipAefiafiee outage in"ting to the Company no less than 30
days in ad-vanee of the date of the seheduled maipAenanee with the nominated Seheduled Maintenanee Power,The
Company reserves the right to modify Customer's requested maintenance schedule. Any modifieations by the
Gempa*y mttst be made with r-easea within sewn days Aer-that sehedule has been r-eeeived by the Company.
(continued)
Submitted Under Case No. PAC-E-244--04-7
ISSUED: November-8,2P24Map 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 51 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.31.6
I.P.U.C.No. 1 Canceling Original Sheet No.31.6
ELECTRIC SERVICE SCHEDULE NO.31—Continued
DEFINITIONS(continued):
SCHEDULED MAINTENANCE POWER: Electric Power and energy made available by the
Company to a Customer during the scheduled maintenance periods established in accordance with the provisions
of this schedule to replace Back-up Power. Scheduled Maintenance Power shall not exceed the Back-up Contract
Power.
SUPPLEMENTARY CONTRACT POWER: The specified Power in kW of Supplementary Power
that the Customer contracts with the Company t�pply and which the Company agrees to have available for
delivery to the Customer. The Supplementary Contract Power shall be established by agreement between the
Customer and the Company.Measured Power in excess of the Supplementary Contract Power shall not establish
new Supplementary Contract Power.
SUPPLEMENTARY POWER: The kW of Supplementary Contract Power supplied by the Company
to the Customer. The kW of Supplementary Power for the Billing Period shall be the kW for the 15 minute period
of the Customer's greatest use of Supplementary Power during the Billing Period, adjusted for power factor as
specified, determined to the nearest kW. For each 15 minute period during the Billing Period, Supplementary
Power shall equal the Measured Power but shall not be less than zero nor greater than the Supplementary Contract
Power.
SUPPLEMENTARY SERVICE: Supplementary service is electric service regularly used by a
Customer in addition to that which the Customer generates itself.
TOTAL CONTRACT POWER: The sum of the Supplementary Contract Power and the Back-up
Contract Power.
SCHEDULED MAINTENANCE: Customer shall submit to the Company,in writing,Customer's
proposed maintenance schedule and nominated Scheduled Maintenance Power for each month of an 18 month
period beginning with the date of the Customer's initial receipt of service under this schedule. Customer shall,
prior to September 1 st of each subsequent year,submit to the Company,in writing,Customer's proposed
maintenance schedule for each month of an 18 month period beginning with January 1'of the following year.
The proposed schedules will not be deemed a request for Maintenance Service unless so designatedy the
Customer and accepted by the Company in writing.
Maintenance shall be scheduled for a maximum of 30 days per year. These 30 days may be taken in either one
continuous period,or two continuous 15 day periods. Solely at the discretion of the Company and for good cause,
the maintenance maximum may be extended.
1. The Customer may present a request for a maintenance outage in writing to the Company no less
than 30 days in advance of the date of the scheduled maintenance with the nominated Scheduled
Maintenance Power. The Company reserves the right to modify Customer's requested
(continued)
Submitted Under Case No. PAC-E-24-044-2-12
ISSUED: August 13, 20 May 31,2024 EFFECTIVE: January 1,20254-3

Rocky Mountain Power
Exhibit No. 58 Page 52 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.31.6
I.P.U.C.No. 1 Canceling Original Sheet No.31.6
maintenance schedule. Any modifications by the Company must be made with reason within
seven days after that schedule has been received by the CompanL.
(continued)
SCHEDULED MAINTENANCE(continued):
2. The Customer may request an adjustment in a scheduled maintenance outage up to 14 days in
advance of the expected maintenance. Company approval, or disapproval with reason, for such
adjustment shall be given within seven days of such request.
3. The Company may with reason cancel a scheduled maintenance outage at any time with seven
days notice prior to the beginning of a scheduled maintenance outage. Subject to the mutual
agreement of the Customer and the Company,that scheduled maintenance outage(s)canceled by
the Company may be rescheduled.
Total Contract Demand,Supplementary Contract Demand,and Back-up Contract Demand
The Customer shall contract for Total Contract Demand.This is the sum of the Supplementary Contract Demand
and the Back-up Contract Demand. The Customer may elect to increase Total Contract Demand by increasing
Supplementary Contract Demand and/or Back-up Contract Demand prospectively at any time,provided there are
facilities of adequate capacity, by providing notice to the Company. The Customer may elect to increase Total
Contract Demand by increasing Supplementary Contract Demand and/or Back-up Contract Demand retroactively
to the most recently completed Billing Period, provided there are facilities of adequate capacity, by providing
notice to the Company by the statement due date of the Billing Period.The Supplementary Contract Demand may
be reduced for a continuous period of each year provided that at least 12 month's written notice has been provided
to the Company or as specified in contract. Only one request to reduce Supplementary Contract Demand may be
outstanding for each account. Customer may reduce Back-up Contract Demand by providing written notice to
PacifiCorp no less than six months in advance of the effective date of the desired reduction,provided, only one
such request may be made in any 12-month period. Within 15 days of receipt of a timely written request by
Customer, PacifiCorp shall advise Customer of the terms upon which PacifiCorp would accept a reduction in
contract demand. A period of reduction shall commence at the beginning of a billing cycle and terminate at the
end of a billing cycle.
FORCE MAJEURE: The Company shall not be subject to any liability or damages for inability to
provide service, and the Customer shall not be subject to any liability or damage for such inability to receive
service, to the extent that such inability shall be due to causes beyond the control of the party as specified in
Electric Service Regulation No. 4, Supply and Use of Service, Section 3. Should any of the foregoing occur,the
facilities charge shall be applied to only such Back-up Contract Demand as the Company is able to supply and the
Customer is able to receive and the minimum Billing Demand applicable to Supplemental Power under this
Schedule shall be waived. The Customer will have no liability for full service until such time as the Customer is
able to resume such service,except for any term minimum guarantees designed to cover special facilities extension
costs, if any. The parry claiming Force Majeure under this provision shall make every reasonable attempt to
remedy the cause thereof as diligently and expeditiously as possible.
(continued)
Submitted Under Case No. PAC-E-24-044-2-12
ISSUED: August 13, 20 May 31,2024 EFFECTIVE: January 1,20254-3

Rocky Mountain Power
Exhibit No.58 Page 53 of 77
_ ROCKY MOUNTAIN Case b t M.Mer404
Witness: Robert M.Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.31.6
I.P.U.C. No. 1 Canceling Original Sheet No.31.6
(continued)
(continued)
Submitted Under Case No. PAC-E-24-044-2-12
ISSUED: August 13, 20 May 31,2024 EFFECTIVE: January 1, 2025�

Rocky Mountain Power
Exhibit No. 58 Page 54 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.31.7
I.P.U.C.No. 1 Canceling Original Sheet No.31.7
ELECTRIC SERVICE SCHEDULE NO.31—Continued
SCHEDULED MAINTENANCE(continued):
2. The Customer may request an adjustment in a scheduled maintenance outage up to 14 dam
advance of the expected maintenance. Company approval, or disapproval with reason, for such
adjustment shall be given within seven days of such request.
3. The Company may with reason cancel a scheduled maintenance outa eg at any time with seven
days notice prior to the beginning of a scheduled maintenance outage. Subject to the mutual
agreement of the Customer and the Company,that scheduled maintenance outage(s)canceled by
the Company may be rescheduled.
Total Contract Demand,Supplementary Contract Demand,and Back-up Contract Demand
The Customer shall contract for Total Contract Demand. This is the sum of the Supplementary Contract Demand
and the Back-up Contract Demand. The Customer may elect to increase Total Contract Demand by increasing
Supplementary Contract Demand and/or Back-up Contract Demand prospectively, at t any time,provided there are
facilities of adequate capacity, by providing notice to the Company. The Customer may elect to increase Total
Contract Demand by increasing Supplementary Contract Demand and/or Back-up Contract Demand retroactively
to the most recently completed Billing Period, provided there are facilities of adequate capacity, by providing
notice to the Company by the statement due date of the Billing Period.The Supplementary Contract Demand may
be reduced for a continuous period of each year provided that at least 12 month's written notice has been provided
to the Company or as specified in contract. Only one request to reduce Supplementary Contract Demand may be
outstanding for each account. Customer may reduce Back-up Contract Demand by providing written notice to
PacifiCorp no less than six months in advance of the effective date of the desired reduction,provided, only one
such request may be made in any 12-month period. Within 15 days of receipt of a timely written request by
Customer, PacifiCorp shall advise Customer of the terms upon which PacifiCorp would accept a reduction in
contract demand. A period of reduction shall commence at the beginning of a billing cycle and terminate at the
end of a billingcycle.
ycle.
FORCE MAJEURE: The Company shall not be subject to any liability or damages for inability to
provide service, and the Customer shall not be subject to any liability or damage for such inability to receive
service, to the extent that such inability shall be due to causes beyond the control of the pa , as specified in
Electric Service Regulation No. 4, Supply and Use of Service, Section 3. Should any of the foregoing occur,the
facilities charge shall be applied to only such Back-up Contract Demand as the Company is able to supply and the
Customer is able to receive and the minimum Billing Demand applicable to Supplemental Power under this
Schedule shall be waived. The Customer will have no liability for full service until such time as the Customer is
able to resume such service,except for any term minimum guarantees designed to cover special facilities extension
costs, if any. The party claiming Force Majeure under this provision shall make every reasonable attempt to
remedy the cause thereof as diligently and expeditiously as possible.
CONTRACT PERIOD: One year or longer.
I
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Submitted Under Case No. PAC-E-2442-0442
ISSUED: August 13, 20 May 31,2024 EFFECTIVE: January 1,20254-3

Rocky Mountain Power
Exhibit No. 58 Page 55 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.31.7
I.P.U.C.No. 1 Canceling Original Sheet No.31.7
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Case No. PAC-E-244-2-044-2
ISSUED: A, gttst 13, 20 May 31,2024 EFFECTIVE: January 1,20254-3

Rocky Mountain Power
Exhibit No. 58 Page 56 of 77
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth EleventhrRevision of Sheet No.35.2
I.P.U.C.No. 1 Canceling EleventhTen-th Revision of Sheet No.35.2
ELECTRIC SERVICE SCHEDULE NO.35- Continued
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 5/31/2025
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 8169.00 per Customer
Primary voltage delivery
(2300 volts or higher) $19974.00 per Customer
Power Charge:
On-Peak kW $ 19.806-.9-5 per kW
Energy Charge:
Per kWh for all kWh 6.27965.3792¢
TIME PERIODS:
On-Peak 7:00 a.m.to 10:00 p.m.,Monday thru Friday, except holidays.
Off-Peak All other times.
I
Holidays include only New Year's Day, President's Day, Memorial Day, Independence Day,
Labor Day, Thanksgiving Day, and Christmas Day. When a holiday falls on a Saturday or Sunday, the
Friday before the holiday (if the holiday falls on a Saturday) or the Monday following the holiday (if the
holiday falls on a Sunday)will be considered a holiday and consequently Off-Peak.
POWER: The On-Peak kW shall be the kW as shown by or computed from the readings of
Company's Power meter for the 15-minute period of Customer's greatest use during the On-Peak periods
during the month as previously defined, adjusted for Power Factor as specified, determined to the nearest
kW.
Power Factor: This rate is based on the Customer maintaining at all times a Power factor of 85%
lagging, or higher, as determined by measurement. If the average Power factor is found to be less than 85%
lagging the Power as recorded by the Company's meter will be increased by 3/4 of 1% for every 1% that the
Power factor is less than 85%.
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessary equipment, the voltage discount
based on highest measured Power during the billing cycle will be:
$0.84 per kW
Minimum: Customer Service Charge plus applicable Demand and Energy charges.
(continued)
Submitted Under Adviee Case No. 13 0 1 PAC-E-24-04
ISSUED: May 31, 2024 EFFECTIVE: JanuaryFVbnmry 17,2025-

Rocky Mountain Power
Exhibit No.58 Page 57 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth EleventhrRevision of Sheet No.35.2
I.P.U.C. No. 1 Canceling EleventhTenth Revision of Sheet No.35.2
(continued)
Submitted Under Adviee Case No. 23 0 1 PAC-E-24-04
ISSUED: May 31, 2024 EFFECTIVE: JanuaryFVbnmry 17,2025-3

Rocky Mountain Power
Exhibit No.58 Page 58 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Fifth Revision of Sheet No.35.3
I.P.U.C. No. 1 Canceling FifthFeur-th Revision of Sheet No.35.3
ELECTRIC SERVICE SCHEDULE NO.35 - Continued
MONTHLY BILL: (continued)
For Billing Effective between 6/1/2025 to 12/31/2025
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 81.00 per Customer
Primary voltage delivery
(2300 volts or higher) $199.00 per Customer
Energy Charge:
Billing Months June through October,Inclusive
On-Peak 12.60980 per kWh
Off-Peak 9.64240 per kWh
Billing Months November through May,Inclusive
On-Peak 11.43800 per kWh
Off-Peak 8.74630 per kWh
For Billing Effective 1/1/2026
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 88.00 per Customer
Prima voltage delivery
(2300 volts or higher) $216.00 per Customer
Energy Charge:
Billing Months June through October,Inclusive
On-Peak 13.68940 per kWh
Off-Peak 10.46790 per kWh
Billing Months November through May,Inclusive
On-Peak 12.41720 per kWh
Off-Peak 9.49510 per kWh
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all dam
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
(continued)
Submitted Under Case No. PAC-E-24-044-0-7
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 59 of 77
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No.35.4
ELECTRIC SERVICE SCHEDULE NO.35- Continued
MONTHLY BILL: (continued)
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessga equipment, the voltage discount
based on highest measured Power during the billing cycle will be:
$0.84 per kW
Minimum: Customer Service Charge plus applicable Energy charges.
POWER! The On Peak kW shall be the kW as shown by or- eemputed ftera the feadings--4
Company's Power meter for the 15 minute period of Customer's greatest use dufing the On Peak periods
dur-ing the month as pfevietisly defined, adjusted for- -Pewer- Faeter- as speeified, detefmined to the nearest
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service
is normally discontinued or curtailed during a part of the year may be contracted for under this schedule
under either of the following conditions:
I
(a) Customer may contract for service under this schedule on a year-round basis paying for all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operation.
I
(b) Customer may contract for seasonal service under this schedule with a net minimum
seasonal payment as follows:
For Billing Effective between 1/1/2025 to 5/31/2025
$ 9728-29.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts, and
$2,388040.00 plus Power and Energy Charges for Customer taking service at 2300 volts or
higher.
For Billing Effective between 6/1/2025 to 12/31/2025
$ 972.00 plus Energy Charges for Customer taking service at less than
2300 volts, and
$2,388.00 plus Energy Charges for Customer taking service at 2300 volts or
higher.
For Billing Effective 1/1/2026
$ 1,056.00 plus Energy Charges for Customer taking service at less than
2300 volts, and
$2,592.00 plus Energy Charges for Customer taking service at 2300 volts or
higher.
Submitted Under Case No. PAC-E-24-044-07
ISSUED: November 9, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 60 of 77
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No.35.4
I
CONTRACT PERIOD: One year or longer.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in
accordance with the terms of the Electric Service Agreement between the Customer and the Company. The
Electric Service Regulations of the Company on file with and approved by the Idaho Public Utilities
Commission, including future applicable amendments, will be considered as forming a part of and
incorporated in said Agreement.
Submitted Under Case No. PAC-E-24-044-0-7
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 61 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth EleventhrRevision of Sheet No.35A.2
I.P.U.C.No. 1 Canceling Tenth Eleventh Revision of Sheet No.35A.2
ELECTRIC SERVICE SCHEDULE NO.35A-Continued
MONTHLY BILL:
For Billing Effective between 1/1/2025 to 5/31/2025
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 8169.00 per Customer
Primary voltage delivery
(2300 volts or higher) $199-0.00 per Customer
Power Charge:
On-Peak kW $ 19.806 93 per kW
Energy Charge:
Per kWh for all kWh 5.37926.27960
TIME PERIODS:
On-Peak 7:00 a.m. to 10:00 p.m.,Monday thru Friday, except holidays.
Off-Peak All other times.
Holidays include only New Year's Day, President's Day, Memorial Day, Independence Day,
Labor Day, Thanksgiving Day, and Christmas Day. When a holiday falls on a Saturday or Sunday, the
Friday before the holiday (if the holiday falls on a Saturday) or the Monday following the holiday (if the
holiday falls on a Sunday)will be considered a holiday and consequently Off-Peak.
POWER: The On-Peak kW shall be the kW as shown by or computed from the readings of
Company's Power meter for the 15-minute period of Customer's greatest use during the On-Peak periods
during the month as previously defined, adjusted for Power Factor as specified, determined to the nearest
kW.
I
Power Factor: This rate is based on the Customer maintaining at all times a Power factor of 85%
lagging, or higher, as determined by measurement. If the average Power factor is found to be less than 85%
lagging the Power as recorded by the Company's meter will be increased by 3/4 of 1% for every 1% that the
Power factor is less than 85%.
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessary equipment, the voltage discount
based on highest measured Power during the billing cycle will be:
$0.84 per kW
(continued)
Submitted Under Adviee Case No.2-3-"PAC-E-24-04
ISSUED: May 31, 2024 EFFECTIVE: JanuaryFVbnmry 17,2025-3

Rocky Mountain Power
Exhibit No.58 Page 62 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Twelfth EleventhrRevision of Sheet No.35A.2
I.P.U.C. No. I Canceling Tenth Eleventh Revision of Sheet No.35A.2
Minimum: Customer Service Charge plus applicable Demand and Energy charges.
it )
(continued)
Submitted Under Adviee Case No.2-34PAC-E-24-04
ISSUED: May 31, 2024 EFFECTIVE: JanuaryFVbnmry 1-,2025-3

Rocky Mountain Power
Exhibit No.58 Page 63 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Fifth Revision of Sheet No. 35A.3
I.P.U.C. No. 1 Canceling FifthFou-rth Revision of Sheet No. 35A.3
ELECTRIC SERVICE SCHEDULE NO. 35A- Continued
MONTHLY BILL: (continued)
For Billing Effective between 6/1/2025 to 12/31/2025
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 81.00 per Customer
Primary voltage delivery
(2300 volts or higher) $199.00 per Customer
Energy Charge:
Billing Months June through October,Inclusive
On-Peak 12.60980 per kWh
Off-Peak 9.64240 per kWh
Billing Months November through May,Inclusive
On-Peak 11.43800 per kWh
Off-Peak 8.74630 per kWh
For Billing Effective 1/1/2026
Customer Service Charge:
Secondary voltage delivery
(Less than 2300 volts) $ 88.00 per Customer
Prima voltage delivery
(2300 volts or higher) $216.00 per Customer
Energy Charge:
Billing Months June through October,Inclusive
On-Peak 13.68940 per kWh
Off-Peak 10.46790 per kWh
Billing Months November through May,Inclusive
On-Peak 12.41720 per kWh
Off-Peak 9.49510 per kWh
TIME PERIODS:
On-Peak: November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
Off-Peak: All other times.
(continued)
Submitted Under Case No. PAC-E-24--P24-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No. 58 Page 64 of 77
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Sixth FWWRevision of Sheet No. 35A.3
I.P.U.C.No. 1 Canceling FifthEou-rth Revision of Sheet No. 35A.3
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessM equipment, the voltage discount
based on highest measured Power during the billing cycle will be:
$0.84 per kW
Minimum: Customer Service Charge plus applicable Energy charges.
MONTHLY BILLING REDUCTION: Rates in this schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
POWER: The On-Peak kW shall be the kW as shown by or computed from the readings of
Company's Power meter for the 15-minute period of Customer's greatest use during the On-Peak periods
during the month as previously defined, adjusted for Power Factor as specified, determined to the nearest
kW.
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is
normally discontinued or curtailed during a part of the year may be contracted for under this schedule under
either of the following conditions:
(a) Customer may contract for service under this schedule on a year-round basis paying for all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during those months service is
curtailed or is not utilized in the Customer's operation.
(b) Customer may contract for seasonal service under this schedule with a net minimum
seasonal payment as follows:
$ 828.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts, and
$2,040.00 plus Power and Energy Charges for Customer taking service at 2300 volts or
higher.
CONTRACT PERIOD: One year or longer.
SPECIAL CONDITION: Farm use means all usual farm electrical loads for raising of crops,
livestock or pasturage and includes primary processing necessary for safe and efficient storage or shipment.
Contiguous parcels of land under single-ownership or leasehold shall be considered to be one Farm
and noncontiguous parcels of land under single-ownership or leasehold shall be considered as one Farm unit
when operated as a single Farm,unless demonstrated otherwise by the owner or lessee of the parcels.
(continued)
Submitted Under Case No.PAC-E-24--0724-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 2025-2

Rocky Mountain Power
Exhibit No.58 Page 65 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Sixth Fifth Revision of Sheet No. 35A.3
I.P.U.C. No. I Canceling FifthF-ou-nth Revision of Sheet No. 35A.3
(continued)
Submitted Under Case No. PAC-E-24--0724-04
ISSUED: November 4, 202 May 31,2024 EFFECTIVE: January 1, 2025-2

Rocky Mountain Power
Exhibit No. 58 Page 66 of 77
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.35A.4
I.P.U.C.No. 1 Canceling Original Sheet No.35A.4
ELECTRIC SERVICE SCHEDULE NO.35A—Continued
MONTHLY BILL: (continued)
Voltage Discount: Where Customer takes service from Company's available lines of 2,300 volts or
higher and provides and maintains all transformers and other necessga equipment, the voltage discount
based on highest measured Power during the billing ycle will be:
$0.84 per kW
Minimum: Customer Service Charge plus applicable Energy charges.
MONTHLY BILLING REDUCTION: Rates in this schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
POWER: The On Peak kW shall be the i,�xshown by or computed from the—readings--of
Company's Power- meter- fet: the 15 mintite period of Gtistomer-'s greatest tise dufing the On Peak periods
dur-ing the moi+th as pfeviously defined, adjusted for- Power- Faetor- as speeified, detefmined to the near-est
k-.
SEASONAL SERVICE: Service for annually recurring periods of seasonal use where service is
normally discontinued or curtailed during a part of the year may be contracted for under this schedule under
either of the following conditions:
(a) Customer may contract for service under this schedule on a year-round basis payin for or all
service, including transformer losses where applicable, under the rates set forth under
"Monthly Bill" above including the monthly minimum bill during_ those months service is
curtailed or is not utilized in the Customer's operation.
(b) Customer may contract for seasonal service under this schedule with a net minimum
seasonal payment as follows:
For Billing Effective between 1/1/2025 to 5/31/2025
$ 972.00 plus Power and Energy Charges for Customer taking service at less than
2300 volts, and
$2,388.00 plus Power and Energy Charges for Customer taking service at 2300 volts or
higher.
For Billing Effective between 6/1/2025 to 12/31/2025
$ 972.00 plus Energy Charges for Customer taking service at less than
2300 volts, and
$2,388.00 plus Energy Charges for Customer taking service at 2300 volts or
higher.
For Billing Effective 1/1/2026
(continued)
Submitted Under"Case No.06-06PAC-E-24-04
ISSUED: August 14, May 31,2024 EFFECTIVE: September 15, 2006January 1, 2025

Rocky Mountain Power
Exhibit No.58 Page 67 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.35A.4
I.P.U.C. No. 1 Canceling Original Sheet No.35A.4
$ 1,056.00 plus Energy Charges for Customer taking service at less than
2300 volts, and
$2,592.00 plus Energy Charges for Customer taking service at 2300 volts or
higher.
more Farms. These ftwtors shall include,but are not limited tw.
--tee
Use
owner-ship
— eopAfol
distance between par-eels
ettstom in the trade
billing treatment by the„t;l;ty
Gustomer-s who feel they meet the definitions of a Farm will haw to make appheation with the
Compa" for- review. if Customer- ap-plie4ion is denied by the Company, the eustomer- dw
deeisio to the 1.1ahe Publie Utilities Commission.
the tefms of the Eleetfie Seiwiee Agreement between the Customer-and the Company. The Eleetfie Seiwi-1--
Regulations of the Company on file with and approved by the idaho Public Utilities Go 4udi-ng
(continued)
Submitted Under"Case No.06-06PAC-E-24-04
ISSUED: August 14, May 31,2024 EFFECTIVE: September 15, 2006januM 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 68 of 77
_ROCKY MOUNTAIN Case PAGE
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C.No. 1 Original Sheet No.35A.5
ELECTRIC SERVICE SCHEDULE NO.35A—Continued
CONTRACT PERIOD: One year or longer.
SPECIAL CONDITION: Farm use means all usual farm electrical loads for raisin of f crops,
livestock or pasturage and includes primary processing necessary for safe and efficient storagepment.
Contiguous parcels of land under single-ownership or leasehold shall be considered to be one Farm
and noncontiguous parcels of land under single-ownership or leasehold shall be considered as one Farm unit
when operated as a single Farm,unless demonstrated otherwise by the owner or lessee of the parcels.
SPECIAL CONDITION: (continued)
A number of factors shall determine whether contiguous or noncontiguous parcels constitute one or
more Farms. These factors shall include,but are not limited to:
-- size
--use
--ownership
--control
--operating practices
--distance between parcels
--custom in the trade
--billing treatment by the utility
Customers who feel they meet the definitions of a Farm will have to make application with the
Company for review. If Customer application is denied by the Company, the customer may appeal the
decision to the Idaho Public Utilities Commission.
ELECTRIC SERVICE REGULATIONS: Service under this Schedule will be in accordance with
the terms of the Electric Service Agreement between the Customer and the Company. The Electric Service
Regulations of the Company on file with and approved by the Idaho Public Utilities Commission, including
future applicable amendments,will be considered as forming a part of and incorporated in said Agreement.
Submitted Under Adviee Lette Case No.06-06PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: September 15, 2006januM 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 69 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Fifteenth Fourteenth of Sheet No.36.2
I.P.U.C.No. 1 Canceling FourteenthT-hiFteenth Revision of Sheet No.36.2
ELECTRIC SERVICE SCHEDULE NO.36- Continued
MONTHLY BILL:
16/1/20253 6/1/20254 16/1/20265 6/1/2026 6/1/2027
to to to to
5/31/20254 12-/31/2025 5/31/2026 5/31/2027
Customer Service Charge
Per customer $20.7517.75 $23.509.74 $23.50 $26.50 $29.25
Energy Charge(¢/kWh)
Billing Months May through
October inclusive
On-Peak kWh 16.94784 2
Off-Peak kWh 5.97652422 5.1172
Billing Months November
through April inclusive
On-Peak kWh 14.51982.7359 12.4322
Off-Peak kWh 5.49474.8196 4.7047
Billing Months June through
October inclusive
On-Peak kWh 18.4018 20.013415.5632 19.61045.142 19.24094.7738
Off-Peak kWh 5.8588 6.37194.9922 6.24364.8672 6.12604.7423
Billing Months November
through May inclusive
On-Peak kWh 15.7655 17.14623.3335 16.80092.9726 16.48442.6572
Off-Peak kWh 5.3865 5.85834.5998 5.74034.4749 5.63214.36
Seasonal Service Charge
Minimum per season per $2494-3.00 $28249.00 $282.00 $318.00 $351.00
customer
On Peak:
Before June 1,2025 -May through October inclusive
8:00 a.m. to 11:00 p.m.,Monday through Friday, except holidays.
November through April inclusive
7:00 a.m. to 10:00 p.m.,Monday through Friday, except holidays.
Holidays include only: New Year's Day, President's Day, Memorial Day, Independence
Day,Labor Day, Thanksgiving Day, and Christmas Day.
On and after June 1, 2025 -June through October inclusive
3:00 p.m. to 11:00 p.m., all days.
November through May inclusive
6:00 a.m. to 9:00 a.m. and 6:00 p.m. to 11:00 p.m., all days.
Off Peak:
All other kWh usage.
SEASONAL SERVICE: When seasonable service is supplied under this Schedule, the minimum
seasonal charge will be applied plus energy charges.
CONTRACT PERIOD: One year or longer.
Submitted Under Case No. PAC-E-22-4-5-24-04
ISSUED: J��„�23May 31,2024 EFFECTIVE: Janua 1,20253

Rocky Mountain Power
Exhibit No. 58 Page 70 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Fifteenth Fourteenth of Sheet No.36.2
I.P.U.C.No. 1 Canceling FourteenthT-hi h Revision of Sheet No.36.2
MONTHLY BILLING REDUCTION: Rates in this schedule shall be reduced by the monthly
kilowatt-hour credit adjustment set forth under "Monthly Rates" in the currently effective Electric Service
Schedule No. 34.
(Continued)
Submitted Under Case No. PAC-E-22-4-524-04
ISSUED: June May 31,2024 EFFECTIVE: Janua 1,2025-3

Rocky Mountain Power
Exhibit No. 58 Page 71 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Thirteenth TwelfthrRevision of Sheet No. 400.1
I.P.U.C.No. 1 Canceling TwelfthEleventh Revision of Sheet No. 400.1
ROCKY MOUNTAIN POWER
ELECTRIC SERVICE SCHEDULE NO. 400
STATE OF IDAHO
Special Contract
PURPOSE: The purpose of this Schedule is to describe generally the terms and conditions
provided by the Company pursuant to a Special Contract approved by the Idaho Public Utility
Commission.
Availability
This schedule is available for firm and interruptible retail service of electric power and energy
delivered for all service required on the Customer's premises by customers contracting for not less
than 150,000 kW as of May 18,2006 and as provided in the Electric Service Agreement between the
two parties.
-Monthly Charge
For Billing Effective between 1/1/2025 to 12/31/2025
Firm Power and Energy:
Firm Energy Charge: 38.9033 260 mills per kilowatt hour
Customer Charge: $1,820556.00 per Billing Period
Firm Demand Charge: $18.255-."per kW
Interruptible Power and Energy:
Interruptible Energy Charge: 38.9033 60 mills per kilowatt hour
Interruptible Demand Charge: Firm Demand charge minus Interruptible Credit
Excess KVAR: $0.96/KVAR
Replacement Energy_
Adjusted Index Price multiplied by Replacement Energy.
Tariff Rates: The Go r-oved rates applicable to the Speeial Gontraet ,
,
;t�
nor
Submitted Under Case No. PAC-E-2--P24-04
ISSUED: November-Q 242 May 31,2024 EFFECTIVE: January 1,20252

Rocky Mountain Power
Exhibit No.58 Page 72 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Thirteenth TwelfthrRevision of Sheet No. 400.1
I.P.U.C. No. 1 Canceling TwelfthEleventh Revision of Sheet No. 400.1
(continued)
Submitted Under Case No. PAC-E-24-0724-04
ISSUED: November-Q, err»i May 31,2024 EFFECTIVE: January 1, 20252

Rocky Mountain Power
Exhibit No.58 Page 73 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
I.P.U.C. No. I Original Sheet No. 400.2
ELECTRIC SERVICE SCHEDULE NO. 400- Continued
For Billing Effective 1/1/2026
Firm Power and EneM.,L.
Firm Energy Charge: 42.260 mills per kilowatt hour
Customer Charge: $1,977.00 per Billing Period
Firm Demand Charge: $19.82 per kW
Interruptible Power and Energy_:
Interruptible Energy Charge: 42.260 mills per kilowatt hour
Interruptible Demand Charge: Firm Demand charge minus Interruptible Credit
Excess KVAR: $0.96/KVAR
Replacement Energy:
Adjusted Index Price multiplied by Replacement Energy.
Tariff Rates: The Commission approved rates applicable to the Special Contract Customer,
including,but not limited to, customer charges, demand charges, energy charges,
surcharges, and credits, as specified in Idaho Electric Service Schedule No. 400 or
its successor.
Submitted Under Case No. PAC-E-24-04
ISSUED: May 31, 2024 EFFECTIVE: January 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 74 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
First Revision of Sheet No.3R.1
I.P.U.C.No. 1 Canceling Original Sheet No.3R.1
ELECTRIC SERVICE REGULATION NO.3
STATE OF IDAHO
Electric Service Agreements
1. APPLICATION FOR SERVICE
Each Applicant for electric service may be required to sign the Company's standard application for
electric service or a contract before service is supplied by the Company. For electric service in large
quantity or under special conditions, the Company may require a suitable written agreement or
contract. No such agreement, contract or any modification thereof shall be binding upon the
Company until executed by its duly authorized representative. Executed agreements and contracts
shall be to the benefit of and be binding upon the heirs, administrators, executors, successors in
interest and assigns of the Customer and Company.
In any case where two or more parties join in one application for electric service, such parties shall
be jointly and severally liable. Only one bill shall be rendered for electric service unless specifically
contracted otherwise.
When a change of customer occurs, notice of such change must be given to Company prior to the
date of such change. The outgoing Customer will be held responsible for all service supplied at the
location until such notice has been received by Company.
Transfer of service requires that the person to whom the service is to be transferred make application
to the Company, qualify as a Customer and agree to assume responsibility for the billing for service,
including minimums, from that date forward.
An Applicant's service may be connected after normal office hours as described in Schedule 300,
provided the conditions shown under Rule 25 2. (c ) are met and the Applicant pays the charge as
specified in Schedule 300.
2. IMPLIED SERVICE AGREEMENT
In the absence of a signed application, agreement or contract, the delivery of electric service by the
Company and the acceptance thereof by the Customer shall be deemed to constitute an agreement or
contract between the Customer and the Company.
(Continued)
Submitted Under"Case No.06-06PAC-E-24-04
ISSUED: May 31,2024 EFFECTIVE: September 15, 2006January 1, 2025

Rocky Mountain Power
Exhibit No. 58 Page 75 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Fifth EeuFthrRevision of Sheet No. 12R.2
I.P.U.C.No. 1 Canceling FourthT-lord Revision of Sheet No. 12R.2
1. CONDITIONS AND DEFINITIONS (continued)
(c) Engineering Costs -- (continued)
If the Applicant or Customer requests changes that require additional estimates, they must
advance the Company's estimated Engineering Costs, but not less than the minimum
specified in Schedule 300 for each additional estimate. The Company will not refund or
credit this payment.
(d) Extension -- A branch from, or a continuation of, a Company owned transmission or
distribution line where a line has not been removed, at customer request, within the last five
(5) years. An extension may be single-phase, three-phase, a conversion of a single-phase
line to a three-phase line,the provision of additional capacity in existing lines, substations or
other facilities, or addition of new distribution or transmission facilities. The Company will
own, operate and maintain all Extensions made under this regulation.
(e) Extension Allowance -- The Extension Allowance is the portion of the Extension that the
Company provides or allows without cost to the Applicant. The portion will vary with the
class of service that the Applicant requests and the Applicant's total load request, and is the
lesser of. the maximum potential extension allowance; or the Extension Cost. The
Extension Allowance does not include costs resulting from: additional voltages; duplicate
facilities; additional points of delivery; or any other Applicant requested facilities that add
to, or substitute for, the Company's standard construction methods or preferred route. An
Extension Allowance will be provided only if the Company has reasonable assurance as to
the permanent continuation of required revenue. The Extension Allowance is not available
to customers receiving electric service under special pricing contracts.
(f) Extension Costs -- Extension Costs are the Company's total costs for constructing an
Extension using the Company's standard construction methods, including services,
transformers and meters, labor,materials and overheads.
(g) Extension Limits -- The provisions of this regulation apply to Line Extensions that require
standard construction and will produce sufficient revenues to cover the ongoing costs
associated with them. The Company will construct Line Extensions with special
requirements or limited revenues under the terms of special contracts.
Examples of special requirements include, but are not limited to, unusual costs incurred for
obtaining rights-of-way, overtime wages,use of special equipment and facilities, accelerated
work schedules to meet the applicant's request,or non-standard construction requirements.
Examples of limited revenues include, but are not limited to,jobs where the line extension
cost is high relative to the revenue, speculative loads and service to loads that will not have
permanent ongoing revenue.
Submitted Under Case No. PAC-E-2-3-2424-04
ISSUED: janu y4Ma31, 2024 EFFECTIVE: January 1, 20254

Rocky Mountain Power
Exhibit No.58 Page 76 of 77
_ Case 404
ROCKY MOUNTAIN
Witness: Robert
M M..Meredith
POWER
A DIVISION OF PACIFICORP
Fifth FOUFth of Sheet No. 12R.2
I.P.U.C. No. 1 Canceling FourthT-hird Revision of Sheet No. 12R.2
(Continued)
Submitted Under Case No. PAC-E-2-3-2424-04
ISSUED: Jam 4Ma31, 2024 EFFECTIVE: January 1, 20254

Rocky Mountain Power
Exhibit No. 58 Page 77 of 77
_ Case PAGE
ROCKY MOUNTAIN
Witness: Robert M. Meredith
POWER
A DIVISION OF PACIFICORP
Fifth Sixth Revision of Sheet No. 12R.7
I.P.U.C.No. 1 Canceling Fourth Fifth Revision of Sheet No. 12R.7
2. RESIDENTIAL EXTENSIONS (continued)
(e) Underground Extensions
The Company will construct underground Extensions when requested by the Applicant or if
required by local ordinance or conditions. In addition to the requirements of the preceding
sections, the Applicant must provide, at their expense, all trenching and backfilling,
imported backfill material, conduits, and equipment foundations that the Company requires
for the Extension.
For conversion of any existing overhead facilities to underground, the terms of Section 6.
Relocation or Replacement of Facilities apply.
3. NONRESIDENTIAL EXTENSIONS
Applicant loads of a speculative nature or of questionable permanency either in duration or size of
load that exceed the Company's engineering loading limits for one circuit at the local primary
distribution voltage shall take delivery at the locally available transmission voltage (at or above
46,000 volts).
(a) Extension Allowances-Delivery at 46,000 Volts and above
The Company will grant Customers taking service at 46,000 volts or greater an extension
allowance of the meter, current transformers and potential transformers necessary to
measure the Customer's usage. Other than the extension allowance, the Customer is subject
to the same Extension provisions as a Customer who takes service at less than 46,000 volts.
(b) Extension Allowances-Delivery at less than 46,000 Volts
(1) Less than 1,000 kVA
The Company will grant Nonresidential Applicants requiring less than 1,000 kVA
an Extension Allowance equal to nine (9) times the estimated average monthly
revenue the Applicant will pay the Company. The Applicant must advance the costs
exceeding the Extension Allowance prior to the start of construction.
The Company may require the Customer to pay a Contract Minimum Billing for
five (5)years. Remote Service customers must pay a Contract Minimum Billing for
as long as service is taken, but in no case less than five (5) years, nor more than 30
years.
(2) 1,000 kVA or Greater,but less than 25,000 kVA
The Company will grant Nonresidential Applicants requiring 1,000 kVA or greater,
but less than 25,000 WA, an Extension Allowance equal to nine (9) times the
estimated average monthly revenue the Applicant will pay the Company. The
Applicant must advance the costs exceeding the Extension Allowance prior to the
start of construction.. Fifty Percent of the advanee is-due when the-centmet is
exeetited with the remaining balanee due upon eempletieft of the Ex4efision.
(continued)
Submitted Under Case No. PAC; E 23-21PAC-E-24-04
ISSUED: r.,.,,,ary 4, 2024 May 31, 2024 EFFECTIVE: January 1, 2024January 1, 2025

Case No. PAC-E-24-04
Exhibit No. 59
Witness : Robert M. Meredith
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Robert M. Meredith
Monthly Bill Comparisons
May 2024

Rocky Mountain Power
Exhibit No.59 Page 1 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 1
Schedule 1
Residential Service
Monthly Billings Change
Present Proposed $ %
kWh Summer Winter Summer Winter Summer Winter Summer Winter
100 $24.62 $22.81 $30.90 $29.08 $6.27 $6.27 25.5% 27.5%
200 $36.69 $33.06 $44.88 $41.25 $8.19 $8.19 22.3% 24.8%
300 $48.75 $43.31 $58.86 $53.42 $10.11 $10.11 20.7% 23.3%
400 $60.81 $53.56 $72.84 $65.59 $12.03 $12.03 19.8% 22.5%
500 $72.88 $63.81 $86.83 $77.76 $13.95 $13.95 19.1% 21.9%
600 $84.94 $74.07 $100.81 $89.93 $15.87 $15.87 18.7% 21.4%
700 $97.01 $84.32 $114.79 $102.10 $17.79 $17.79 18.3% 21.1%
734 s $101.74 $87.80 $120.18 $106.24 $18.44 18.1%
800 $110.92 $94.57 $130.62 $114.27 $19.70 $19.70 17.8% 20.8%
836 a $115.93 $98.26 $136.32 $118.65 $20.39 $20.39 17.6% 20.8%
900 $124.83 $104.82 $146.46 $126.44 $21.62 $21.62 17.3% 20.6%
909 w $126.09 $105.74 $147.88 $127.54 $21.79 $21.79 17.3% 20.6%
1,000 $138.75 $115.07 $162.29 $138.61 $23.54 $23.54 17.0% 20.5%
1,200 $166.57 $138.66 $193.95 $166.03 $27.38 $27.38 16.4% 19.7%
1,400 $194.40 $162.24 $225.62 $193.46 $31.21 $31.21 16.1% 19.2%
1,600 $222.23 $185.83 $257.28 $220.88 $35.05 $35.05 15.8% 18.9%
1,800 $250.06 $209.41 $288.94 $248.30 $38.89 $38.89 15.6% 18.6%
2,000 $277.88 $233.00 $320.61 $275.72 $42.73 $42.73 15.4% 18.3%
2,500 $347.45 $291.96 $399.77 $344.27 $52.32 $52.32 15.1% 17.9%
3,000 $417.02 $350.92 $478.93 $412.83 $61.91 $61.91 14.8% 17.6%
5,000 $695.29 $586.77 $795.56 $687.05 $100.28 $100.28 14.4% 17.1%
Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.
s,w,a: Monthly average usage for summer,winter and annual respectively.

Rocky Mountain Power
Exhibit No.59 Page 2 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison- Step 1
Schedule 36
Residential Service-Optional Time of Day
Monthly Billing' Change
Present Proposed $ %
kWh Summer Winter Summer Winter3 Summer Winter Summer Winter
100 $29.09 $27.73 $34.40 $32.84 $5.30 $5.11 18.2% 18.4%
150 $34.54 $32.50 $40.96 $38.63 $6.42 $6.13 18.6% 18.9%
200 $40.00 $37.26 $47.52 $44.41 $7.53 $7.15 18.8% 19.2%
300 $50.90 $46.80 $60.65 $55.98 $9.76 $9.18 19.2% 19.6%
400 $61.80 $56.34 $73.78 $67.55 $11.98 $11.22 19.4% 19.9%
500 $72.70 $65.87 $86.91 $79.12 $14.21 $13.25 19.5% 20.1%
600 $83.60 $75.41 $100.03 $90.69 $16.44 $15.29 19.7% 20.3%
700 $94.50 $84.94 $113.16 $102.27 $18.66 $17.32 19.7% 20.4%
800 $105.40 $94.48 $126.29 $113.84 $20.89 $19.36 19.8% 20.5%
900 $116.30 $104.01 $139.42 $125.41 $23.12 $21.39 19.9% 20.6%
1,000 $127.20 $113.55 $152.54 $136.98 $25.34 $23.43 19.9% 20.6%
1,200 $149.00 $132.62 $178.80 $160.12 $29.80 $27.50 20.0% 20.7%
1,400 $170.80 $151.69 $205.05 $183.26 $34.25 $31.57 20.1% 20.8%
1,600 $192.61 $170.76 $231.31 $206.40 $38.70 $35.64 20.1% 20.9%
1,800 $214.41 $189.83 $257.56 $229.55 $43.16 $39.71 20.1% 20.9%
2,000 $236.21 $208.90 $283.82 $252.69 $47.61 $43.79 20.2% 21.0%
2,500 $290.71 $256.58 $349.46 $310.54 $58.74 $53.96 20.2% 21.0%
3,000 $345.22 $304.26 $415.09 $368.40 $69.88 $64.14 20.2% 21.1%
5,000 $563.23 $494.96 $677.64 $599.81 $114.41 $104.85 20.3% 21.2%
1 Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.
2 Bills are based on 44%-56%on-peak to off-peak ratio in the summer
3 Bills are based on 42%-58%on-peak to off-peak ratio in the winter

Rocky Mountain Power
Exhibit No.59 Page 3 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 1
Schedule 6
General Service-Large Power-Secondary
Monthly Billings
Load Size Present Proposed Change
kW kWh Summer Winter Summer Winter Summer Winter Annual
50 5,000 $1,051.07 $981.88 $1,242.80 $1,162.34 18.2% 18.4% 18.3%
15,000 $1,679.25 $1,610.07 $2,011.53 $1,931.07 19.8% 19.9% 19.9%
25,000 $2,307.44 $2,238.25 $2,780.26 $2,699.80 20.5% 20.6% 20.6%
35,000 $2,935.63 $2,866.44 $3,548.99 $3,468.53 20.9% 21.0% 21.0%
100 10,000 $2,063.19 $1,924.81 $2,440.51 $2,279.58 18.3% 18.4% 18.4%
30,000 $3,319.56 $3,181.18 $3,977.97 $3,817.04 19.8% 20.0% 19.9%
50,000 $4,575.93 $4,437.56 $5,515.43 $5,354.50 20.5% 20.7% 20.6%
70,000 $5,832.30 $5,693.93 $7,052.89 $6,891.96 20.9% 21.0% 21.0%
500 50,000 $10,160.13 $9,468.26 $12,022.13 $11,217.50 18.3% 18.5% 18.4%
150,000 $16,442.00 $15,750.12 $19,709.43 $18,904.80 19.9% 20.0% 20.0%
250,000 $22,723.86 $22,031.99 $27,396.73 $26,592.10 20.6% 20.7% 20.6%
350,000 $29,005.72 $28,313.85 $35,084.03 $34,279.40 21.0% 21.1% 21.0%
1,000 100,000 $20,281.31 $18,897.56 $23,999.15 $22,389.90 18.3% 18.5% 18.4%
300,000 $32,845.04 $31,461.29 $39,373.75 $37,764.50 19.9% 20.0% 20.0%
500,000 $45,408.77 $44,025.02 $54,748.36 $53,139.11 20.6% 20.7% 20.6%
700,000 $57,972.50 $56,588.75 $70,122.96 $68,513.71 21.0% 21.1% 21.0%
3,000 300,000 $60,766.04 $56,614.79 $71,907.25 $67,079.50 18.3% 18.5% 18.4%
900,000 $98,457.23 $94,305.98 $118,031.06 $113,203.31 19.9% 20.0% 20.0%
1,500,000 $136,148.41 $131,997.16 $164,154.87 $159,327.12 20.6% 20.7% 20.6%
2,100,000 $173,839.60 $169,688.35 $210,278.68 $205,450.93 21.0% 21.1% 21.0%
5,000 500,000 $101,250.77 $94,332.02 $119,815.36 $111,769.11 18.3% 18.5% 18.4%
1,500,000 $164,069.41 $157,150.66 $196,688.37 $188,642.12 19.9% 20.0% 20.0%
2,500,000 $226,888.05 $219,969.30 $273,561.38 $265,515.13 20.6% 20.7% 20.6%
3,500,000 $289,706.70 $282,787.95 $350,434.40 $342,388.15 21.0% 21.1% 21.0%
Includes ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 4 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 1
Schedule 6A
General Service-Large Power-Secondary
Monthly Billings
Load Size Present Proposed Change
kW kWh Summer Winter Summer Winter Summer Winter Annual
50 5,000 $1,014.19 $945.00 $1,205.92 $1,125.46 18.9% 19.1% 19.0%
15,000 $1,568.61 $1,499.43 $1,900.89 $1,820.43 21.2% 21.4% 21.3%
25,000 $2,123.04 $2,053.85 $2,595.86 $2,515.40 22.3% 22.5% 22.4%
35,000 $2,677.47 $2,608.28 $3,290.83 $3,210.37 22.9% 23.1% 23.0%
100 10,000 $1,989.43 $1,851.05 $2,366.75 $2,205.82 19.0% 19.2% 19.1%
30,000 $3,098.28 $2,959.90 $3,756.69 $3,595.76 21.3% 21.5% 21.4%
50,000 $4,207.13 $4,068.76 $5,146.63 $4,985.70 22.3% 22.5% 22.5%
70,000 $5,315.98 $5,177.61 $6,536.57 $6,375.64 23.0% 23.1% 23.1%
500 50,000 $9,791.33 $9,099.46 $11,653.33 $10,848.70 19.0% 19.2% 19.1%
150,000 $15,335.60 $14,643.72 $18,603.03 $17,798.40 21.3% 21.5% 21.4%
250,000 $20,879.86 $20,187.99 $25,552.73 $24,748.10 22.4% 22.6% 22.5%
350,000 $26,424.12 $25,732.25 $32,502.43 $31,697.80 23.0% 23.2% 23.1%
1,000 100,000 $19,543.71 $18,159.96 $23,261.55 $21,652.30 19.0% 19.2% 19.1%
300,000 $30,632.24 $29,248.49 $37,160.95 $35,551.70 21.3% 21.6% 21.5%
500,000 $41,720.77 $40,337.02 $51,060.36 $49,451.11 22.4% 22.6% 22.5%
700,000 $52,809.30 $51,425.55 $64,959.76 $63,350.51 23.0% 23.2% 23.1%
3,000 300,000 $58,553.24 $54,401.99 $69,694.45 $64,866.70 19.0% 19.2% 19.1%
900,000 $91,818.83 $87,667.58 $111,392.66 $106,564.91 21.3% 21.6% 21.5%
1,500,000 $125,084.41 $120,933.16 $153,090.87 $148,263.12 22.4% 22.6% 22.5%
2,100,000 $158,350.00 $154,198.75 $194,789.08 $189,961.33 23.0% 23.2% 23.1%
5,000 500,000 $97,562.77 $90,644.02 $116,127.36 $108,081.11 19.0% 19.2% 19.1%
1,500,000 $153,005.41 $146,086.66 $185,624.37 $177,578.12 21.3% 21.6% 21.5%
2,500,000 $208,448.05 $201,529.30 $255,121.38 $247,075.13 22.4% 22.6% 22.5%
3,500,000 $263,890.70 $256,971.95 $324,618.40 $316,572.15 23.0% 23.2% 23.1%
Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 5 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 1
Schedule 9
General Service-High Voltage
Monthly Billing'
Load Size Present Proposed Change
kW kWh Summer Winter Summer Winter3 Summer Winter Annual
500 150,000 $15,209.74 $14,016.34 $17,824.62 $16,444.65 17.2% 17.3% 17.3%
250,000 $21,572.79 $19,932.28 $25,341.20 $23,444.42 17.5% 17.6% 17.6%
350,000 $27,935.84 $25,848.22 $32,857.79 $30,444.19 17.6% 17.8% 17.7%
1,000 300,000 $30,038.19 $27,651.38 $35,208.50 $32,448.56 17.2% 17.3% 17.3%
500,000 $42,764.28 $39,483.26 $50,241.66 $46,448.09 17.5% 17.6% 17.6%
700,000 $55,490.37 $51,315.14 $65,274.82 $60,447.63 17.6% 17.8% 17.7%
2,000 600,000 $59,695.07 $54,921.45 $69,976.24 $64,456.36 17.2% 17.4% 17.3%
1,000,000 $85,147.26 $78,585.22 $100,042.57 $92,455.43 17.5% 17.6% 17.6%
1,400,000 $110,599.44 $102,248.99 $130,108.90 $120,454.51 17.6% 17.8% 17.7%
3,000 900,000 $89,351.96 $82,191.53 $104,743.99 $96,464.17 17.2% 17.4% 17.3%
1,500,000 $127,530.24 $117,687.18 $149,843.48 $138,462.78 17.5% 17.7% 17.6%
2,100,000 $165,708.51 $153,182.83 $194,942.97 $180,461.39 17.6% 17.8% 17.7%
4,000 1,200,000 $119,008.85 $109,461.60 $139,511.73 $128,471.97 17.2% 17.4% 17.3%
2,000,000 $169,913.22 $156,789.14 $199,644.39 $184,470.12 17.5% 17.7% 17.6%
2,800,000 $220,817.58 $204,116.68 $259,777.04 $240,468.26 17.6% 17.8% 17.7%
5,000 1,500,000 $148,665.74 $136,731.68 $174,279.48 $160,479.78 17.2% 17.4% 17.3%
2,500,000 $212,296.19 $195,891.10 $249,445.29 $230,477.46 17.5% 17.7% 17.6%
3,500,000 $275,926.65 $255,050.52 $324,611.11 $300,475.14 17.6% 17.8% 17.7%
1 Includes ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.
2 Bills are based on 43%-57%on-peak to off-peak ratio in the summer
3 Bills are based on 42%-58%on-peak to off-peak ratio in the winter

Rocky Mountain Power
Exhibit No.59 Page 6 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison - Step 1
Schedule 10-Irrigation
Small Pumping Operations - Secondary
Monthly Billing'
Load Size Present Proposed Change
kW kWh Season Post Season Season Post Season Season Post Season
5 500 $96.13 $68.01 $116.09 $83.61 20.76% 22.94%
1,500 $198.60 $156.87 $243.81 $195.47 22.76% 24.61%
2,500 $301.07 $245.73 $371.54 $307.34 23.40% 25.07%
8 800 $145.20 $94.66 $175.90 $117.17 21.14% 23.77%
2,400 $309.15 $236.84 $380.26 $296.15 23.00% 25.04%
4,000 $473.11 $379.02 $584.62 $475.14 23.57% 25.36%
12 1,200 $210.62 $130.21 $255.65 $161.91 21.38% 24.35%
3,600 $456.55 $343.48 $562.19 $430.39 23.14% 25.31%
6,000 $702.48 $556.74 $868.73 $698.87 23.67% 25.53%
1. Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 7 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 1
Schedule 10-Irrigation
Large Pumping Operations-Secondary
Monthly Billing'
Load Size Present Proposed Change
kW kWh Season Post Season Season Post Season Season Post Season
12 1,200 $238.30 $130.21 $288.45 $161.91 21.04% 24.35%
3,600 $484.23 $343.48 $594.99 $430.39 22.87% 25.31%
6,000 $730.16 $556.74 $901.53 $698.87 23.47% 25.53%
20 2,000 $369.15 $201.30 $447.95 $251.41 21.35% 24.89%
6,000 $779.03 $556.74 $958.85 $698.87 23.08% 25.53%
10,000 $1,188.91 $912.19 $1,469.75 $1,146.34 23.62% 25.67%
50 5,000 $859.83 $467.88 $1,046.07 $587.01 21.66% 25.46%
15,000 $1,884.54 $1,356.49 $2,323.32 $1,705.67 23.28% 25.74%
25,000 $2,909.25 $2,245.11 $3,600.58 $2,824.33 23.76% 25.80%
100 10,000 $1,677.63 $912.19 $2,042.93 $1,146.34 21.77% 25.67%
30,000 $3,612.59 $2,689.41 $4,463.14 $3,383.66 23.54% 25.81%
50,000 $5,204.18 $4,466.64 $6,480.47 $5,620.99 24.52% 25.84%
200 20,000 $3,313.24 $1,800.80 $4,036.66 $2,265.00 21.83% 25.78%
60,000 $6,610.87 $5,355.25 $8,205.61 $6,739.65 24.12% 25.85%
100,000 $9,794.04 $8,909.70 $12,240.26 $11,214.30 24.98% 25.87%
500 50,000 $7,647.78 $4,466.64 $9,346.37 $5,620.99 22.21% 25.84%
150,000 $15,605.70 $13,352.76 $19,432.99 $16,807.61 24.52% 25.87%
250,000 $23,563.62 $22,238.89 $29,519.62 $27,994.24 25.28% 25.88%
1000 100,000 $14,681.24 $8,909.70 $17,972.06 $11,214.30 22.42% 25.87%
300,000 $29,745.35 $26,681.95 $37,145.94 $33,587.55 24.88% 25.88%
500,000 $42,254.25 $44,454.20 $53,321.75 $55,960.80 26.19% 25.88%
1.Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 8 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 1
Schedule 23
General Service-Small Power-Secondary
Monthly Billing'
Present Proposed Change
kWh Summer Winter Summer Winter Summer Winter Annual
0 $18.45 $18.45 $21.53 $21.53 16.7% 16.7% 16.7%
250 $47.64 $43.58 $56.49 $51.75 18.6% 18.8% 18.7%
500 $76.83 $68.71 $91.46 $81.98 19.0% 19.3% 19.2%
750 $106.02 $93.83 $126.42 $112.21 19.2% 19.6% 19.4%
1,000 $135.21 $118.96 $161.39 $142.44 19.4% 19.7% 19.6%
1,250 $164.40 $144.09 $196.35 $172.67 19.4% 19.8% 19.7%
1,500 $193.60 $169.22 $231.32 $202.89 19.5% 19.9% 19.7%
1,750 $222.79 $194.34 $266.28 $233.12 19.5% 20.0% 19.8%
2,000 $251.98 $219.47 $301.25 $263.35 19.6% 20.0% 19.8%
2,250 $281.17 $244.60 $336.21 $293.58 19.6% 20.0% 19.8%
2,500 $310.36 $269.73 $371.18 $323.81 19.6% 20.0% 19.9%
2,750 $339.55 $294.86 $406.14 $354.03 19.6% 20.1% 19.9%
3,000 $368.74 $319.98 $441.11 $384.26 19.6% 20.1% 19.9%
3,250 $397.93 $345.11 $476.07 $414.49 19.6% 20.1% 19.9%
3,500 $427.12 $370.24 $511.04 $444.72 19.6% 20.1% 19.9%
3,750 $456.31 $395.37 $546.00 $474.95 19.7% 20.1% 19.9%
4,000 $485.50 $420.50 $580.97 $505.17 19.7% 20.1% 19.9%
4,250 $514.70 $445.62 $615.93 $535.40 19.7% 20.1% 19.9%
4,500 $543.89 $470.75 $650.90 $565.63 19.7% 20.2% 20.0%
4,750 $573.08 $495.88 $685.87 $595.86 19.7% 20.2% 20.0%
5,000 $602.27 $521.01 $720.83 $626.09 19.7% 20.2% 20.0%
t Includes ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 9 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 2
Schedule 1
Residential Service
Monthly Billings Change
Present Proposed $ %
kWh Summer Winter Summer Winter Summer Winter Summer Winter
100 $34.70 $32.97 $35.55 $33.82 $0.85 $0.85 2.5% 2.6%
200 $48.13 $44.68 $49.83 $46.38 $1.70 $1.70 3.5% 3.8%
300 $61.56 $56.38 $64.11 $58.93 $2.55 $2.55 4.1% 4.5%
400 $75.00 $68.08 $78.40 $71.48 $3.40 $3.40 4.5% 5.0%
500 $88.43 $79.79 $92.68 $84.04 $4.25 $4.25 4.8% 5.3%
600 $101.86 $91.49 $106.96 $96.59 $5.10 $5.10 5.0% 5.6%
700 $115.29 $103.19 $121.24 $109.15 $5.95 $5.95 5.2% 5.8%
734 s $120.46 $107.17 $126.70 $113.41 $6.24 5.2%
800 $130.48 $114.90 $137.29 $121.70 $6.80 $6.80 5.2% 5.9%
836 a $135.95 $119.11 $143.06 $126.22 $7.11 $7.11 5.2% 6.0%
900 $145.68 $126.60 $153.33 $134.25 $7.65 $7.65 5.3% 6.0%
909 w $147.05 $127.65 $154.78 $135.38 $7.73 $7.73 5.3% 6.1%
1,000 $160.87 $138.30 $169.38 $146.81 $8.50 $8.50 5.3% 6.1%
1,200 $191.26 $164.65 $201.46 $174.85 $10.20 $10.20 5.3% 6.2%
1,400 $221.65 $190.99 $233.55 $202.90 $11.90 $11.90 5.4% 6.2%
1,600 $252.04 $217.34 $265.64 $230.94 $13.61 $13.61 5.4% 6.3%
1,800 $282.43 $243.68 $297.73 $258.99 $15.31 $15.31 5.4% 6.3%
2,000 $312.81 $270.03 $329.82 $287.03 $17.01 $17.01 5.4% 6.3%
2,500 $388.78 $335.89 $410.04 $357.15 $21.26 $21.26 5.5% 6.3%
3,000 $464.75 $401.75 $490.26 $427.26 $25.51 $25.51 5.5% 6.3%
5,000 $768.64 $665.19 $811.15 $707.71 $42.52 $42.52 5.5% 6.4%
Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.
s,w,a: Monthly average usage for summer,winter and annual respectively.

Rocky Mountain Power
Exhibit No.59 Page 10 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison- Step 2
Schedule 36
Residential Service-Optional Time of Day
Monthly Billing' Change
Present Proposed $ %
kWh Summer Winter Summer Winter3 Summer Winter Summer Winter
100 $37.80 $36.13 $38.82 $37.01 $1.02 $0.87 2.7% 2.4%
150 $44.66 $42.15 $46.19 $43.46 $1.53 $1.31 3.4% 3.1%
200 $51.52 $48.17 $53.56 $49.92 $2.04 $1.75 4.0% 3.6%
300 $65.23 $60.22 $68.30 $62.84 $3.06 $2.62 4.7% 4.4%
400 $78.95 $72.26 $83.04 $75.76 $4.09 $3.50 5.2% 4.8%
500 $92.67 $84.30 $97.77 $88.68 $5.11 $4.37 5.5% 5.2%
600 $106.38 $96.34 $112.51 $101.59 $6.13 $5.25 5.8% 5.4%
700 $120.10 $108.39 $127.25 $114.51 $7.15 $6.12 6.0% 5.7%
800 $133.81 $120.43 $141.98 $127.43 $8.17 $7.00 6.1% 5.8%
900 $147.53 $132.47 $156.72 $140.35 $9.19 $7.87 6.2% 5.9%
1,000 $161.25 $144.52 $171.46 $153.27 $10.21 $8.75 6.3% 6.1%
1,200 $188.68 $168.60 $200.93 $179.10 $12.26 $10.50 6.5% 6.2%
1,400 $216.11 $192.69 $230.41 $204.94 $14.30 $12.25 6.6% 6.4%
1,600 $243.54 $216.77 $259.88 $230.77 $16.34 $14.00 6.7% 6.5%
1,800 $270.97 $240.86 $289.36 $256.61 $18.38 $15.75 6.8% 6.5%
2,000 $298.40 $264.95 $318.83 $282.44 $20.43 $17.50 6.8% 6.6%
2,500 $366.98 $325.16 $392.52 $347.03 $25.53 $21.87 7.0% 6.7%
3,000 $435.56 $385.37 $466.20 $411.62 $30.64 $26.25 7.0% 6.8%
5,000 $709.88 $626.23 $760.94 $669.98 $51.07 $43.74 7.2% 7.0%
1 Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.
2 Bills are based on 44%-56%on-peak to off-peak ratio in the summer
3 Bills are based on 42%-58%on-peak to off-peak ratio in the winter

Rocky Mountain Power
Exhibit No.59 Page 11 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 2
Schedule 6
General Service-Large Power-Secondary
Monthly Billings
Load Size Present Proposed Change
kW kWh Summer Winter Summer Winter Summer Winter Annual
50 5,000 $1,242.80 $1,162.34 $1,336.85 $1,249.73 7.6% 7.5% 7.5%
15,000 $2,011.53 $1,931.07 $2,148.13 $2,061.01 6.8% 6.7% 6.8%
25,000 $2,780.26 $2,699.80 $2,959.42 $2,872.29 6.4% 6.4% 6.4%
35,000 $3,548.99 $3,468.53 $3,770.70 $3,683.57 6.2% 6.2% 6.2%
100 10,000 $2,440.51 $2,279.58 $2,624.51 $2,450.26 7.5% 7.5% 7.5%
30,000 $3,977.97 $3,817.04 $4,247.07 $4,072.82 6.8% 6.7% 6.7%
50,000 $5,515.43 $5,354.50 $5,869.63 $5,695.38 6.4% 6.4% 6.4%
70,000 $7,052.89 $6,891.96 $7,492.19 $7,317.94 6.2% 6.2% 6.2%
500 50,000 $12,022.13 $11,217.50 $12,925.73 $12,054.48 7.5% 7.5% 7.5%
150,000 $19,709.43 $18,904.80 $21,038.54 $20,167.29 6.7% 6.7% 6.7%
250,000 $27,396.73 $26,592.10 $29,151.35 $28,280.10 6.4% 6.3% 6.4%
350,000 $35,084.03 $34,279.40 $37,264.16 $36,392.91 6.2% 6.2% 6.2%
1,000 100,000 $23,999.15 $22,389.90 $25,802.26 $24,059.76 7.5% 7.5% 7.5%
300,000 $39,373.75 $37,764.50 $42,027.88 $40,285.38 6.7% 6.7% 6.7%
500,000 $54,748.36 $53,139.11 $58,253.51 $56,511.01 6.4% 6.3% 6.4%
700,000 $70,122.96 $68,513.71 $74,479.13 $72,736.63 6.2% 6.2% 6.2%
3,000 300,000 $71,907.25 $67,079.50 $77,308.38 $72,080.88 7.5% 7.5% 7.5%
900,000 $118,031.06 $113,203.31 $125,985.25 $120,757.75 6.7% 6.7% 6.7%
1,500,000 $164,154.87 $159,327.12 $174,662.12 $169,434.62 6.4% 6.3% 6.4%
2,100,000 $210,278.68 $205,450.93 $223,338.99 $218,111.49 6.2% 6.2% 6.2%
5,000 500,000 $119,815.36 $111,769.11 $128,814.51 $120,102.01 7.5% 7.5% 7.5%
1,500,000 $196,688.37 $188,642.12 $209,942.62 $201,230.12 6.7% 6.7% 6.7%
2,500,000 $273,561.38 $265,515.13 $291,070.73 $282,358.23 6.4% 6.3% 6.4%
3,500,000 $350,434.40 $342,388.15 $372,198.85 $363,486.35 6.2% 6.2% 6.2%
Includes ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 12 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 2
Schedule 6A
General Service-Large Power-Secondary
Monthly Billings
Load Size Present Proposed Change
kW kWh Summer Winter Summer Winter Summer Winter Annual
50 5,000 $1,205.92 $1,125.46 $1,299.97 $1,212.85 7.8% 7.8% 7.8%
15,000 $1,900.89 $1,820.43 $2,037.49 $1,950.37 7.2% 7.1% 7.2%
25,000 $2,595.86 $2,515.40 $2,775.02 $2,687.89 6.9% 6.9% 6.9%
35,000 $3,290.83 $3,210.37 $3,512.54 $3,425.41 6.7% 6.7% 6.7%
100 10,000 $2,366.75 $2,205.82 $2,550.75 $2,376.50 7.8% 7.7% 7.8%
30,000 $3,756.69 $3,595.76 $4,025.79 $3,851.54 7.2% 7.1% 7.1%
50,000 $5,146.63 $4,985.70 $5,500.83 $5,326.58 6.9% 6.8% 6.9%
70,000 $6,536.57 $6,375.64 $6,975.87 $6,801.62 6.7% 6.7% 6.7%
500 50,000 $11,653.33 $10,848.70 $12,556.93 $11,685.68 7.8% 7.7% 7.7%
150,000 $18,603.03 $17,798.40 $19,932.14 $19,060.89 7.1% 7.1% 7.1%
250,000 $25,552.73 $24,748.10 $27,307.35 $26,436.10 6.9% 6.8% 6.8%
350,000 $32,502.43 $31,697.80 $34,682.56 $33,811.31 6.7% 6.7% 6.7%
1,000 100,000 $23,261.55 $21,652.30 $25,064.66 $23,322.16 7.8% 7.7% 7.7%
300,000 $37,160.95 $35,551.70 $39,815.08 $38,072.58 7.1% 7.1% 7.1%
500,000 $51,060.36 $49,451.11 $54,565.51 $52,823.01 6.9% 6.8% 6.8%
700,000 $64,959.76 $63,350.51 $69,315.93 $67,573.43 6.7% 6.7% 6.7%
3,000 300,000 $69,694.45 $64,866.70 $75,095.58 $69,868.08 7.7% 7.7% 7.7%
900,000 $111,392.66 $106,564.91 $119,346.85 $114,119.35 7.1% 7.1% 7.1%
1,500,000 $153,090.87 $148,263.12 $163,598.12 $158,370.62 6.9% 6.8% 6.8%
2,100,000 $194,789.08 $189,961.33 $207,849.39 $202,621.89 6.7% 6.7% 6.7%
5,000 500,000 $116,127.36 $108,081.11 $125,126.51 $116,414.01 7.7% 7.7% 7.7%
1,500,000 $185,624.37 $177,578.12 $198,878.62 $190,166.12 7.1% 7.1% 7.1%
2,500,000 $255,121.38 $247,075.13 $272,630.73 $263,918.23 6.9% 6.8% 6.8%
3,500,000 $324,618.40 $316,572.15 $346,382.85 $337,670.35 6.7% 6.7% 6.7%
Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 13 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 2
Schedule 9
General Service-High Voltage
Monthly Billing'
Load Size Present Proposed Change
kW kWh Summer Winter Summer Winter3 Summer Winter Annual
500 150,000 $17,824.62 $16,444.65 $18,984.57 $17,491.27 6.5% 6.4% 6.4%
250,000 $25,341.20 $23,444.42 $26,922.53 $24,871.04 6.2% 6.1% 6.1%
350,000 $32,857.79 $30,444.19 $34,860.50 $32,250.80 6.1% 5.9% 6.0%
1,000 300,000 $35,208.50 $32,448.56 $37,492.52 $34,505.92 6.5% 6.3% 6.4%
500,000 $50,241.66 $46,448.09 $53,368.44 $49,265.45 6.2% 6.1% 6.1%
700,000 $65,274.82 $60,447.63 $69,244.37 $64,024.97 6.1% 5.9% 6.0%
2,000 600,000 $69,976.24 $64,456.36 $74,508.41 $68,535.21 6.5% 6.3% 6.4%
1,000,000 $100,042.57 $92,455.43 $106,260.26 $98,054.27 6.2% 6.1% 6.1%
1,400,000 $130,108.90 $120,454.51 $138,012.11 $127,573.32 6.1% 5.9% 6.0%
3,000 900,000 $104,743.99 $96,464.17 $111,524.30 $102,564.50 6.5% 6.3% 6.4%
1,500,000 $149,843.48 $138,462.78 $159,152.08 $146,843.09 6.2% 6.1% 6.1%
2,100,000 $194,942.97 $180,461.39 $206,779.86 $191,121.67 6.1% 5.9% 6.0%
4,000 1,200,000 $139,511.73 $128,471.97 $148,540.19 $136,593.79 6.5% 6.3% 6.4%
2,000,000 $199,644.39 $184,470.12 $212,043.89 $195,631.91 6.2% 6.1% 6.1%
2,800,000 $259,777.04 $240,468.26 $275,547.60 $254,670.02 6.1% 5.9% 6.0%
5,000 1,500,000 $174,279.48 $160,479.78 $185,556.08 $170,623.09 6.5% 6.3% 6.4%
2,500,000 $249,445.29 $230,477.46 $264,935.71 $244,420.73 6.2% 6.0% 6.1%
3,500,000 $324,611.11 $300,475.14 $344,315.35 $318,218.37 6.1% 5.9% 6.0%
1 Includes ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.
2 Bills are based on 43%-57%on-peak to off-peak ratio in the summer
3 Bills are based on 42%-58%on-peak to off-peak ratio in the winter

Rocky Mountain Power
Exhibit No.59 Page 14 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison - Step 2
Schedule 10-Irrigation
Small Pumping Operations - Secondary
Monthly Billing'
Load Size Present Proposed Change
kW kWh Season Post Season Season Post Season Season Post Season
5 500 $116.09 $83.61 $124.91 $89.75 7.60% 7.35%
1,500 $243.81 $195.47 $261.97 $209.81 7.45% 7.33%
2,500 $371.54 $307.34 $399.04 $329.86 7.40% 7.33%
8 800 $175.90 $117.17 $189.40 $125.77 7.67% 7.34%
2,400 $380.26 $296.15 $408.70 $317.86 7.48% 7.33%
4,000 $584.62 $475.14 $628.01 $509.95 7.42% 7.33%
12 1,200 $255.65 $161.91 $275.38 $173.79 7.72% 7.34%
3,600 $562.19 $430.39 $604.34 $461.93 7.50% 7.33%
6,000 $868.73 $698.87 $933.30 $750.06 7.43% 7.32%
1. Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 15 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 2
Schedule 10-Irrigation
Large Pumping Operations-Secondary
Monthly Billing'
Load Size Present Proposed Change
kW kWh Season Post Season Season Post Season Season Post Season
12 1,200 $288.45 $161.91 $311.26 $173.79 7.91% 7.34%
3,600 $594.99 $430.39 $640.22 $461.93 7.60% 7.33%
6,000 $901.53 $698.87 $969.18 $750.06 7.50% 7.32%
20 2,000 $447.95 $251.41 $483.23 $269.84 7.88% 7.33%
6,000 $958.85 $698.87 $1,031.50 $750.06 7.58% 7.32%
10,000 $1,469.75 $1,146.34 $1,579.76 $1,230.28 7.49% 7.32%
50 5,000 $1,046.07 $587.01 $1,128.13 $630.00 7.85% 7.32%
15,000 $2,323.32 $1,705.67 $2,498.80 $1,830.56 7.55% 7.32%
25,000 $3,600.58 $2,824.33 $3,869.46 $3,031.12 7.47% 7.32%
100 10,000 $2,042.93 $1,146.34 $2,202.96 $1,230.28 7.83% 7.32%
30,000 $4,463.14 $3,383.66 $4,798.19 $3,631.40 7.51% 7.32%
50,000 $6,480.47 $5,620.99 $6,955.13 $6,032.52 7.32% 7.32%
200 20,000 $4,036.66 $2,265.00 $4,352.63 $2,430.84 7.83% 7.32%
60,000 $8,205.61 $6,739.65 $8,812.60 $7,233.08 7.40% 7.32%
100,000 $12,240.26 $11,214.30 $13,126.47 $12,035.31 7.24% 7.32%
500 50,000 $9,346.37 $5,620.99 $10,071.13 $6,032.52 7.75% 7.32%
150,000 $19,432.99 $16,807.61 $20,855.82 $18,038.10 7.32% 7.32%
250,000 $29,519.62 $27,994.24 $31,640.50 $30,043.69 7.18% 7.32%
1000 100,000 $17,972.06 $11,214.30 $19,358.47 $12,035.31 7.71% 7.32%
300,000 $37,145.94 $33,587.55 $39,840.67 $36,046.48 7.25% 7.32%
500,000 $53,321.75 $55,960.80 $57,061.34 $60,057.66 7.01% 7.32%
1.Includes current Schedule 34-BPA Credit,ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Rocky Mountain Power
Exhibit No.59 Page 16 of 16
Case No. PAC-E-24-04
Witness: Robert M.Meredith
Rocky Mountain Power
State of Idaho
Monthly Billing Comparison-Step 2
Schedule 23
General Service-Small Power-Secondary
Monthly Billing'
Present Proposed Change
kWh Summer Winter Summer Winter Summer Winter Annual
0 $21.53 $21.53 $23.58 $23.58 9.5% 9.5% 9.5%
250 $56.49 $51.75 $60.77 $55.58 7.6% 7.4% 7.5%
500 $91.46 $81.98 $97.96 $87.59 7.1% 6.8% 7.0%
750 $126.42 $112.21 $135.15 $119.60 6.9% 6.6% 6.7%
1,000 $161.39 $142.44 $172.34 $151.60 6.8% 6.4% 6.6%
1,250 $196.35 $172.67 $209.53 $183.61 6.7% 6.3% 6.5%
1,500 $231.32 $202.89 $246.72 $215.62 6.7% 6.3% 6.4%
1,750 $266.28 $233.12 $283.91 $247.62 6.6% 6.2% 6.4%
2,000 $301.25 $263.35 $321.10 $279.63 6.6% 6.2% 6.4%
2,250 $336.21 $293.58 $358.29 $311.64 6.6% 6.2% 6.3%
2,500 $371.18 $323.81 $395.49 $343.65 6.5% 6.1% 6.3%
2,750 $406.14 $354.03 $432.68 $375.65 6.5% 6.1% 6.3%
3,000 $441.11 $384.26 $469.87 $407.66 6.5% 6.1% 6.3%
3,250 $476.07 $414.49 $507.06 $439.67 6.5% 6.1% 6.3%
3,500 $511.04 $444.72 $544.25 $471.67 6.5% 6.1% 6.2%
3,750 $546.00 $474.95 $581.44 $503.68 6.5% 6.1% 6.2%
4,000 $580.97 $505.17 $618.63 $535.69 6.5% 6.0% 6.2%
4,250 $615.93 $535.40 $655.82 $567.70 6.5% 6.0% 6.2%
4,500 $650.90 $565.63 $693.01 $599.70 6.5% 6.0% 6.2%
4,750 $685.87 $595.86 $730.21 $631.71 6.5% 6.0% 6.2%
5,000 $720.83 $626.09 $767.40 $663.72 6.5% 6.0% 6.2%
t Includes ECAM,ICA,CFFA and Customer Efficiency Services Rate Adjustment.

Case No. PAC-E-24-04
Exhibit No. 60
Witness : Robert M. Meredith
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Robert M. Meredith
Billing Determinants
May 2024

Rocky Mountain Power
Exhibit No.60 Page 1 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
Witness: Robert M.Meredith
STATE OF IDAHO
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 1 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
SCHEDULE NO.1-Residential Service
Customer Charge 741,077 $12.25 $9,078,198 $16.50 $12,227,777
Paperless Bill Credit 424,376 ($0.50) ($212,188) ($0.50) ($212,188)
Seasonal Service Charge 0 $147.00 $0 $198.00 $0
All kWh(Jun-Oct)
<=700 kWh 157,511,826 10.6118 0 $16,714,840 11.4983 0 $18,111,258
>700 kWh 65,439,582 12.4157 0 $8,124,782 13.3022 0 $8,704,935
All kWh(Nov-May)
<=1,000 kWh 282,201,244 8.8431 0 $24,955,338 9.7296 0 $27,457,187
>1,000 kWh 124,593,893 10.3464 0 $12,890,983 11.2329 0 $13,995,567
Subtotal 629,746,545 $71,551,953 $80,284,536
Temperature Adj.(Jun-Oct)<=700 kWh 2,575,536 10.6118 ¢ $273,311 11.4983 ¢ $296,144
Temperature Adj.(Jun-Oct)>700 kWh 1,070,028 12.4157 ¢ $132,851 13.3022 ¢ $142,338
Temperature Adj.(Nov-May)<=1,000 kWh (9,350,835) 8.8431 ¢ ($826,904) 9.7296 ¢ ($909,803)
Temperature Adj.(Nov-May)>1,000 kWh (4,128,461) 10.3464 ¢ ($427,147) 11.2329 ¢ ($463,748)
Subtotal (9,833,732) ($847,889) ($935,069)
Unbilled (253,605) $61,926 $61,926
Total 619,659,208 $70,765,990 $79,411,393
SCHEDULE NO.36-Residential Service Optional TOD
Customer Charge 122,117 $17.75 $2,167,570 $20.75 $2,533,920
Paperless Bill Credit 55,922 ($0.50) ($27,961) ($0.50) ($27,961)
Seasonal Service Charge 0 $213.00 $0 $249.00 $0
On-Peak kWh(May-Oct) 27,788,854 14.8656 ¢ $4,130,980 16.9478 ¢ $4,709,588
Off-Peak kWh(May-Oct) 34,822,117 5.2422 ¢ $1,825,445 5.9765 ¢ $2,081,127
On-Peak kWh(Nov-Apr) 48,357,719 12.7359 ¢ $6,158,791 14.5198 ¢ $7,021,426
Off-Peak kWh(Nov-Apr) 64,617,315 4.8196 ¢ $3,114,296 5.4947 ¢ $3,550,504
Subtotal 175,586,005 $17,369,121 $19,868,604
Temperature Adj.(May-Oct)-On-Peak 611,823 14.8656 ¢ $90,951 16.9478 ¢ $103,690
Temperature Adj.(May-Oct)-Off-Peak 766,674 5.2422 ¢ $40,191 5.9765 ¢ $45,820
Temperature Adj.(Nov-Apr)-On-Peak (2,056,905) 12.7359 ¢ ($261,965) 14.5198 ¢ ($298,658)
Temperature Adj.(Nov-Apr)-Off-Peak (2,748,510) 4.8196 ¢ ($132,467) 5.4947 ¢ ($151,021)
Subtotal (3,426,918) ($263,290) ($300,169)
On-Peak kWh(June-Oct) 21,039,678 0 $0 ¢ $0
Off-Peak kWh(June-Oct) 31,391,154 ¢ $0 ¢ $0
On-Peak kWh(Nov-May) 45,315,666 ¢ $0 0 $0
Off-Peak kWh(Nov-May) 77,839,507 0 $0 ¢ $0
Subtotal 175,586,005 $0 $0
Temperature Adj. (June-Oct)-On-Peak 412,787 0.0000 ¢ $0 0.0000 ¢ $0
Temperature Adj. (June-Oct)-Off-Peak 517,262 0.0000 ¢ $0 0.0000 ¢ $0
Temperature Adj. (Nov-May)-On-Peak (1,857,869) 0.0000 ¢ $0 0.0000 ¢ $0
Temperature Adj. (Nov-May)-Off-Peak (2,499,099) 0.0000 ¢ $0 0.0000 ¢ $0
Subtotal (3,426,918) $0 $0
Unbilled (70,710) $14,996 $14,996
Total 172,088,377 $17,120,827 $19,583,431

Rocky Mountain Power
Exhibit No.60 Page 2 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
Witness: Robert M.Meredith
STATE OF IDAHO
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 1 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 6-Total
Customer Charge(Secondary Voltage) 13,316 $38.00 $506,013 $44.00 $585,910
Customer Charge(Primary Voltage) 120 $114.00 $13,680 $133.00 $15,960
Total Customer Charges 13,436
Paperless Bill Credit 6,078 ($0.50) ($3,039) ($0.50) ($3,039)
All kW(Jun-Oct) 380,565 $13.62 $5,183,291 $15.87 $6,039,562
AllkW(Nov-May) 489,804 $12.27 $6,009,890 $14.30 $7,004,191
All kWh 315,182,697 4.2506 ¢ $13,397,307 4.9528 ¢ $15,610,388
Seasonal Service Charge(Secondary) 0 $456.00 $0 $528.00 $0
Seasonal Service Charge(Primary) 0 $1,368.00 $0 $1,596.00 $0
Voltage Discount 58,418 ($0.65) ($37,972) ($0.65) ($37,972)
Subtotal 315,182,697 $25,069,170 $29,215,000
Temperature Adj.(Jun-Oct) 525,665 4.2506 ¢ $22,344 4.9528 $26,035
Temperature Adj.(Nov-May) (1,032,401) 4.2506 ¢ ($43,884) 4.9528 ($51,133)
Unbilled (9,127,739) ($607,105) ($607,105)
Total 305,548,221 $24,440,525 $28,582,797
Schedule 6A-Total
Customer Charge(Secondary Voltage) 2,220 $38.00 $84,370 $44.00 $97,691
Customer Charge(Primary Voltage) 12 $114.00 $1,368 $133.00 $1,596
Total Customer Charges 2,232
Paperless Bill Credit 613 ($0.50) ($307) ($0.50) ($307)
All kW(Jun-Oct) 28,896 $13.62 $393,562 $15.87 $458,578
AllkW(Nov-May) 40,217 $12.27 $493,464 $14.30 $575,105
All kWh 22,467,114 4.2506 ¢ $954,998 4.9528 ¢ $1,112,753
Seasonal Service Charge(Secondary) 0 $456.00 $0 $528.00 $0
Seasonal Service Charge(Primary) 0 $1,368.00 $0 $1,596.00 $0
Voltage Discount 0 ($0.65) $0 ($0.65) $0
Subtotal 22,467,114 $1,927,455 $2,245,416
Unbilled (304,809) ($21,985) ($21,985)
Total 22,162,305 $1,905,470 $2,223,431
Schedule 7-Total
Charges Per Lamp
Level 1(0-5,500 LED Equivalent Lumens) 1,800 $12.96 $23,324 $12.96 $23,324
Level 2(5,501-12,000 LED Equivalent Lumens) 899 $14.72 $13,229 $14.72 $13,229
Level 3(12,001 and Greater LED Equivalent Lumens) 544 $17.48 $9,514 $17.48 $9,514
Avg Customers 174
Paperless Bill Credit 0 ($0.50) $0 ($0.50) $0
All kWh 233,102
Subtotal 233,102 $46,067 $46,067
Unbilled (2,803) -$476 -$476
Total 230,299 $45,591 $45,591

Rocky Mountain Power
Exhibit No.60 Page 3 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
Witness: Robert M.Meredith
STATE OF IDAHO
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 1 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 7A-Total
Charges Per Lamp
Level 1(0-5,500 LED Equivalent Lumens) 1,573 $12.96 $20,392 $12.96 $20,392
Level 2(5,501-12,000 LED Equivalent Lumens) 126 $14.72 $1,855 $14.72 $1,855
Level 3(12,001 and Greater LED Equivalent Lumens) 0 $17.48 $0 $17.48 $0
Avg Customers 119
Paperless Bill Credit 0 ($0.50) $0 ($0.50) $0
All kWh 93,326
Subtotal 93,326 $22,247 $22,247
Unbilled (111) $0 $0
Total 93,215 $22,247 $22,247
Schedule 9-Total
Customer Charge 204 $372.00 $75,888 $430.00 $87,720
Paperless Bill Credit 108 ($0.50) ($54) ($0.50) ($54)
All kW(Jun-Oct) 189,879 $10.31 $1,957,656 $11.92 $2,263,361
All kW(Nov-May) 264,909 $9.29 $2,461,002 $10.74 $2,845,119
On-peak kWh(Jun-Oct) 31,059,102 5.1115 ¢ $1,587,582 5.9097 ¢ $1,835,484
Off-peak kWh(Jun-Oct) 67,811,869 3.9086 ¢ $2,650,505 4.5189 ¢ $3,064,384
On-peak kWh(Nov-May) 45,369,568 4.6365 ¢ $2,103,540 5.3604 ¢ $2,432,010
Off-peak kWh(Nov-May) 98,247,389 3.5213 ¢ $3,459,560 4.0713 ¢ $3,999,949
Base Subtotal 242,487,928 $14,295,679 $16,527,973
Temperature Adj On-peak(Jun-Oct) 2,825 5.1115 ¢ $144 5.9097 ¢ $167
Temperature Adj Off-peak(Jun-Oct) 5,777 3.9086 ¢ $226 4.5189 ¢ $261
Temperature Adj On-peak(Nov-May) (46,315) 4.6365 ¢ ($2,147) 5.3604 ¢ ($2,483)
Temperature Adj Off-peak(Nov-May) (95,499) 3.5213 ¢ ($3,363) 4.0713 ¢ ($3,888)
Unbilled (20,515,993) ($1,109,418) ($1,109,418)
Total 221,83 8,723 $13,181,121 $15,412,612
Schedule 10-IRG
Small Customer Charge(Season) 3,481 $14.00 $48,727 $16.00 $55,688
Large Customer Charge(Season) 15,116 $41.00 $619,753 $48.00 $725,564
Post-Season Customer Charge 13,998 $23.00 $321,954 $27.00 $377,946
Total Customer Charges 32,594
Paperless Bill Credit 9,683 ($0.50) ($4,842) -$0.50 ($4,842)
All kW(June 1-Sept 15) 1,413,980 $5.96 $8,427,321 $6.99 $9,883,720
First 25,000 kWh(June 1 -Sept 15) 191,013,514 8.8388 ¢ $16,883,238 10.3707 ¢ $19,809,511
Next 225,000 kWh(June 1 -Sept 15) 235,358,285 6.6054 ¢ $15,546,441 7.7503 ¢ $18,241,016
All Add'l kWh(June 1-Sept 15) 28,182,215 4.9435 ¢ $1,393,192 5.8003 ¢ $1,634,666
All kWh(Sept 16-May 31) 82,704,115 7.5110 ¢ $6,211,906 8.8235 ¢ $7,297,390
Meters(AVG Customer) 5,726
Subtotal 537,258,129 $49,447,690 $58,020,659
Temperature Adj:First 25,000 kWh(June 1-Sept 15) 3,602,392 8.8388 ¢ $318,407 10.3707 ¢ $373,595
Temperature Adj:Next 225,000 kWh(June 1 -Sept 15) 4,438,706 6.6054 ¢ $293,196 7.7503 ¢ $344,014
Temperature Adj:All Add'l kWh(June 1 -Sept 15) 531,498 4.9435 ¢ $26,275 5.8003 ¢ $30,829
Temperature Adj:All kWh(Sept 16-May 31) (15,477,649) 7.5110 ¢ ($1,162,526) 8.8235 ¢ ($1,365,669)
Temp Subtotal (6,905,052) ($524,648) ($617,231)
Unbilled 21,142,697 $1,169,462 $1,169,462
Total 551,495,774 $50,092,504 $58,572,890

Rocky Mountain Power
Exhibit No.60 Page 4 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
Witness: Robert M.Meredith
STATE OF IDAHO
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 1 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 11-PSH
Level 1(0-3,500 LED Equivalent Lumens) 79 $16.24 $1,285 $16.24 $1,285
Level 2(3,501-5,500 LED Equivalent Lumens) 4,276 $17.32 $74,052 $17.32 $74,052
Level 3(5,501-8,000 LED Equivalent Lumens) 149 $17.84 $2,662 $17.84 $2,662
Level 4(8,001-12,000 LED Equivalent Lumens) 0 $18.44 $0 $18.44 $0
Level 5(12,001-15,500 LED Equivalent Lumens) 145 $19.48 $2,817 $19.48 $2,817
Level 6(15,501 and Greater LED Equivalent Lumens) 39 $23.21 $916 $23.21 $916
Avg Customers 61
Paperless Bill Credit 0 ($0.50) $0 ($0.50) $0
All kWh 182,858
Subtotal 182,858 $81,732 $81,732
Unbilled (1,015) ($345) ($345)
Total 181,843 $81,387 $81,387
Schedule 12E-PSH
Charges per Lamp
LPS-18OW 4 74 $8.07 $594 $8.07 $594
MH-175W 5 0 $6.21 $0 $6.21 $0
MH-250W 6 0 $8.50 $0 $8.50 $0
MH-40OW 7 34 $13.36 $455 $13.36 $455
MH-1000W 8 0 $31.99 $0 $31.99 $0
MH-10OW 9 0 $3.54 $0 $3.54 $0
HPS-70W 10 144 $2.50 $360 $2.50 $360
HPS-100W 11 1,619 $3.50 $5,668 $3.50 $5,668
HPS-150W 12 718 $5.21 $3,742 $5.21 $3,742
HPS-250W 13 345 $8.90 $3,070 $8.90 $3,070
HPS-40OW 14 804 $13.67 $10,994 $13.67 $10,994
SVSA Flood Light-1 50W 33 0 $14.20 $0 $14.20 $0
Non-Listed Luminaire-Energy Only 219,591 9.0681 ¢ $19,913 9.0682 $19,913
Avg Customers 64
Paperless Bill Credit 0 ($0.50) $0 -$0.50 $0
All kWh 491,684
Subtotal 491,684 $44,796 $44,796
Unbilled (2,730) ($203) ($203)
Total 488,955 $44,593 $44,593
Schedule 12F-PSH
Charges per Lamp
HPS-70W 1 6,443 $5.84 $37,625 $5.84 $37,625
HPS-100W 2 24,907 $7.45 $185,554 $7.45 $185,554
HPS-150W 3 1,875 $8.93 $16,740 $8.93 $16,740
HPS-250W 4 3,105 $11.70 $36,334 $11.70 $36,334
HPS-40OW 5 910 $15.60 $14,200 $15.60 $14,200
Avg Customers 187
Paperless Bill Credit 0 ($0.50) $0 -$0.50 $0
All kWh 1,695,195
Subtotal 1,695,195 $290,453 $290,453
Unbilled (9,411) ($1,273) ($1,273)
Total 1,685,784 $289,180 $289,180

Rocky Mountain Power
Exhibit No.60 Page 5 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
Witness: Robert M.Meredith
STATE OF IDAHO
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 1 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 12P-PSH
Charges per Lamp
MV-250W 2 144 $14.55 $2,095 $14.55 $2,095
MV-400W 3 240 $19.47 $4,673 $19.47 $4,673
HPS-70W 5 67 $5.22 $349 $5.22 $349
HPS-100W 6 491 $6.72 $3,302 $6.72 $3,302
HPS-250W 8 595 $10.75 $6,397 $10.75 $6,397
HPS-400W 9 408 $14.48 $5,908 $14.48 $5,908
Avg Customers 15
Paperless Bill Credit 0 ($0.50) $0 -$0.50 $0
All kWh 186,744
Subtotal 186,744 $22,724 $22,724
Unbilled (1,037) ($101) ($101)
Total 185,708 $22,623 $22,623
Schedule 23-Total
Customer Charge Secondary 103,451 $18.00 $1,862,122 $21.00 $2,172,476
Customer Charge Primary 187 $48.00 $8,971 $56.00 $10,466
Total Customer Charges 103,638
Paperless Bill Credit 41,831 ($0.50) ($20,916) ($0.50) ($20,916)
All kWh(Jun-Oct) 85,909,044 9.5136 ¢ $8,173,028 10.9738 ¢ $9,427,477
All kWh(Nov-May) 135,303,579 7.9280 ¢ $10,726,849 9.1251 ¢ $12,346,613
Seasonal Service Charge(Secondary) 0 $216.00 $0 $252.00 $0
Seasonal Service Charge(Primary) 0 $576.00 $0 $672.00 $0
Voltage Discount 552,410 (0.4397) ¢ ($2,429) (0.4397) ¢ ($2,429)
Base Subtotal 221,212,623 $20,747,625 $23,933,687
Temperature Adj.(Jun-Oct) 419,647 9.5136 ¢ $39,923 10.9738 ¢ $46,051
Temperature Adj.(Nov-May) (1,092,633) 7.9280 ¢ ($86,624) 9.1251 ¢ ($99,704)
Unbilled (3,120,528) ($250,474) ($250,474)
Base Total 217,419,109 20,450,450 23,629,560
SCHEDULE NO.23F-General Service-Commercial
Customer Charge 48 $18.00 $864 $21.00 $1,008
Sprinkler Timer,32 kWh/MO 36 $2.86 $103 $3.30 $119
School Flashing Light,$7/MO 48 $9.29 $446 $10.72 $515
CTV,60V, 12 AMPS,394 kWh/MO 12 $35.10 $421 $40.49 $486
All kWh 6,360
Base Subtotal 6,360 $1,834 $2,128
Unbilled (42) ($10) ($10)
Base Total 6,318 $1,824 $2,118
Schedule 23S-Total
Customer Charge 300 $18.00 $5,401 $21.00 $6,301
Paperless Bill Credit 65 ($0.50) ($33) ($0.50) ($33)
All kWh(Jun-Oct) 52,609 9.5136 ¢ $5,005 10.9738 ¢ $5,773
All kWh(Nov-May) 97,512 7.9280 ¢ $7,731 9.1251 ¢ $8,898
Base Subtotal 150,121 $18,104 $20,939
Unbilled (1,299) ($134) ($134)
Base Total 148,822 $17,970 $20,805

Rocky Mountain Power
Exhibit No.60 Page 6 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
Witness: Robert M.Meredith
STATE OF IDAHO
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 1 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 23A-Total
Customer Charge Secondary 30,778 $18.00 $553,997 $21.00 $646,330
Customer Charge Primary 1 $48.00 $48 $56.00 $56
Total Customer Charges 30,779
Paperless Bill Credit 10,521 ($0.50) ($5,261) ($0.50) ($5,261)
All kWh(Jun-Oct) 14,297,881 9.5136 ¢ $1,360,241 10.9738 ¢ $1,569,019
All kWh(Nov-May) 28,332,858 7.9280 ¢ $2,246,225 9.1251 ¢ $2,585,407
Seasonal Service Charge(Secondary) 0 $216.00 $0 $252.00 $0
Seasonal Service Charge(Primary) 0 $576.00 $0 $672.00 $0
Voltage Discount 0 (0.4397) ¢ $0 (0.4397) ¢ $0
Base Subtotal 42,630,739 $4,155,250 $4,795,551
Unbilled (383,317) ($28,654) ($28,654)
Base Total 42,247,422 $4,126,596 $4,766,897
SCHEDULE NO.31-Partial Requirements Service--Large General Service-1,000 kW and Over
Customer Charge per month
Secondary $38.00 $44.00
Primary $114.00 $133.00
Transmission $372.00 $430.00
Facilities Charge,per kW month
June through October
Secondary $8.14 $9.49
Primary $7.77 $9.05
Transmission $5.73 $6.62
November through May
Secondary $6.65 $7.75
Primary $6.28 $7.32
Transmission $4.32 $4.99
Back-up Power Charge,Regular,per kW day
June through October
Secondary $0.27 $0.31
Primary $0.26 $0.30
Transmission $0.19 $0.22
November through May
Secondary $0.23 $0.27
Primary $0.22 $0.26
Transmission $0.14 $0.16
Back-up Power Charge,Maintenance,per kW day
June through October
Secondary $0.14 $0.16
Primary $0.13 $0.15
Transmission $0.10 $0.11
November through May
Secondary $0.12 $0.14
Primary $0.11 $0.13
Transmission $0.07 $0.08

Rocky Mountain Power
Exhibit No.60 Page 7 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
Witness: Robert M.Meredith
STATE OF IDAHO
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 1 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Excess Power Charge,per kW month
June through October
Secondary $29.44 $34.31
Primary $28.10 $32.75
Transmission $20.62 $23.84
November through May
Secondary $24.21 $28.21
Primary $22.88 $26.66
Transmission $15.55 $17.98
Subtotal
Supplementary Power Charge,per kW month
June through October
Secondary $13.62 $15.87
Primary $12.97 $15.22
Transmission $10.31 $11.92
November through May
Secondary $12.27 $14.30
Primary $11.62 $13.65
Transmission $9.29 $10.74
Supplementary and Back-Up Energy Charge,per kWh
June through October
Secondary 4.2506 ¢ 4.9528 ¢
Primary 4.2506 ¢ 4.9528 ¢
Transmission-On-Peak 5.1115 ¢ 5.9097 ¢
Transmission-Off-Peak 3.9086 ¢ 4.5189 ¢
November through May
Secondary 4.2506 ¢ 4.9528 ¢
Primary 4.2506 ¢ 4.9528 ¢
Transmission-On-Peak 4.6365 ¢ 5.3604 ¢
Transmission-Off-Peak 3.5213 ¢ 4.0713 ¢
Subtotal
Total
Schedule 35-COM
Customer Charge Secondary 36 $69.00 $2,479 $81.00 $2,911
Customer Charge Primary 0 $170.00 $0 $199.00 $0
Total Customer Charges 36
Paperless Bill Credit 36 ($0.50) ($18) ($0.50) ($18)
All On-Peak kW 493 $16.95 $8,351 $19.80 $9,755
All kWh 325,205 5.3792 ¢ $17,493 6.2796 ¢ $20,421
Seasonal Service Charge(Secondary) 0 $828.00 $0 $972.00 $0
Seasonal Service Charge(Primary) 0 $2,040.00 $0 $2,388.00 $0
Voltage Discount 0 ($0.84) $0 ($0.84) $0
Base Subtotal 325,205 $28,305 $33,069
On peak kWh(Jun-Oct) 43,627 ¢ $0 12.6098 ¢ $5,501
Off-peak kWh(Jun-Oct) 215,726 ¢ $0 9.6424 ¢ $20,801
On peak kWh(Nov-May) 22,109 ¢ $0 11.4380 ¢ $2,529
Off-peak kWh(Nov-May) 43,743 ¢ $0 8.7463 ¢ $3,826
Unbilled (2,171) ($165) ($165)
Base Total 323,034 $28,140 $32,904

Rocky Mountain Power
Exhibit No.60 Page 8 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
Witness: Robert M.Meredith
STATE OF IDAHO
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 1 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 35A-COM
Customer Charge Secondary 12 $69.00 $826 $81.00 $969
Customer Charge Primary 0 $170.00 $0 $199.00 $0
Total Customer Charges 12
Paperless Bill Credit 0 ($0.50) $0 ($0.50) $0
All On-Peak kW 224 $16.95 $3,802 $19.80 $4,441
All kWh 56,414 5.3792 ¢ $3,035 6.2796 ¢ $3,543
Seasonal Service Charge(Secondary) 0 $828.00 $0 $972.00 $0
Seasonal Service Charge(Primary) 0 $2,040.00 $0 $2,388.00 $0
Voltage Discount 0 ($0.84) $0 ($0.84) $0
Base Subtotal 56,414 $7,663 $8,953
On peak kWh(Jun-Oct) 3,665 ¢ $0 12.6098 ¢ $462
Off-peak kWh(Jun-Oct) 10,803 ¢ $0 9.6424 ¢ $1,042
On peak kWh(Nov-May) 12,270 ¢ $0 11.4380 ¢ $1,403
Off-peak kWh(Nov-May) 29,676 ¢ $0 8.7463 ¢ $2,596
Unbilled (377) ($41) ($41)
Base Total 56,037 $7,622 $8,912
SCHEDULE 400
Firm Energy and Power
Customer Charges 12 $1,556.00 $18,672 $1,820.00 $21,840
kW 290,096 $15.61 $4,528,399 $18.25 $5,294,252
kWh 43,374,000 3.3260 ¢ $1,442,637 3.8903 $1,687,365
Excess kVar 57,200 $0.96 $54,912 $0.96 $54,912
Unbilled
Total-Normalized 43,374,000 $6,044,620 $7,058,369
Interruptible Energy and Power
Customer Charges
kW 1,862,096 $15.61 $29,067,319 $18.25 $33,983,252
kWh 1,270,826,000 3.3260 ¢ $42,268,189 3.8903 $49,438,537
Unbilled
Total-Normalized 1,270,826,000 $71,335,508 $83,421,789
Total Schedule 400 1,314,200,000 $77,380,128 $90,480,158
IDAHO JURISDICTIONAL TOTALS:
Subtotal 3,504,192,788 $282,507,996 $325,944,692
Temperature Adj (21,478,636) ($1,709,208) ($1,937,163)
Unbilled (12,655,000) ($774,000) ($774,000)
AGA Revenue $521,159 $521,159
Total 3,470,059,152 $280,545,947 $323,754,688
$43,208,741

Rocky Mountain Power
Exhibit No.60 Page 9 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OF IDAHO Witness: Robert M.Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 2 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
SCHEDULE NO.1-Residential Service
Customer Charge 741,077 $20.75 $15,377,356 $20.75 $15,377,356
Paperless Bill Credit 424,376 ($0.50) ($212,188) ($0.50) ($212,188)
Seasonal Service Charge 0 $249.00 $0 $249.00 $0
All kWh(Jun-Oct)
<=700kWh 157,511,826 10.9605 0 $17,264,094 11.7901 0 $18,570,800
>700 kWh 65,439,582 12.6800 0 $8,297,757 13.5096 0 $8,840,639
All kWh(Nov-May)
<=1,000 kWh 282,201,244 9.2745 0 $26,172,862 10.1041 0 $28,513,984
>1,OOOkWh 124,593,893 10.7075 0 $13,340,917 11.5371 0 $14,374,539
Subtotal 629,746,545 $80,240,798 $85,465,130
Temperature Adj.(Jun-Oct)<-700 kWh 2,575,536 10.9605 ¢ $282,292 11.7901 ¢ $303,658
Temperature Adj.(Jun-Oct)>700 kWh 1,070,028 12.6800 ¢ $135,680 13.5096 ¢ $144,557
Temperature Adj.(Nov-May)<=1,000 kWh (9,350,835) 9.2745 ¢ ($867,247) 10.1041 ¢ ($944,821)
Temperature Adj.(Nov-May)>1,OOOkWh (4,128,461) 10.7075 ¢ ($442,056) 11.5371 ¢ ($476,305)
Subtotal (9,833,732) ($891,331) ($972,911)
Unbilled (253,605) $61,926 $61,926
Total 619,659,208 $79,411,393 $84,554,145
SCHEDULE NO.36-Residential Service Optional TOD
Customer Charge 122,117 $23.50 $2,869,740 $23.50 $2,869,740
Paperless Bill Credit 55,922 ($0.50) ($27,961) ($0.50) ($27,961)
Seasonal Service Charge 0 $282.00 $0 $282.00 $0
On-PeakkWh(May-Oct) 27,788,854 16.6142 ¢ $4,616,895 18.0692 ¢ $5,021,234
Off-Peak kWh(May-Oct) 34,822,117 5.8588 ¢ $2,040,167 6.3719 ¢ $2,218,841
On-Peak kWh(Nov-Apr) 48,357,719 14.2340 ¢ $6,883,232 15.4806 ¢ $7,486,052
Off-Peak kWh(Nov-Apr) 64,617,315 5.3865 ¢ $3,480,624 5.8583 ¢ $3,785,451
Subtotal 175,586,005 $19,862,697 $21,353,357
Temperature Adj.(May-Oct)-On-Peak 611,823 16.6142 ¢ $101,650 18.0692 ¢ $110,552
Temperature Adj.(May-Oct)-Off-Peak 766,674 5.8588 ¢ $44,918 6.3719 ¢ $48,852
Temperature Adj.(Nov-Apr)-On-Peak (2,056,905) 14.2340 ¢ ($292,780) 15.4806 ¢ ($318,421)
Temperature Adj.(Nov-Apr)-Off-Peak (2,748,510) 5.3865 ¢ ($148,049) 5.8583 ¢ ($161,015)
Subtotal (3,426,918) ($294,261) ($320,032)
On-PeakkWh(June-Oct) 21,039,678 18.4018 ¢ $3,871,679 20.0134 ¢ $4,210,753
Off-Peak kWh(June-Oct) 31,391,154 5.8588 ¢ $1,839,153 6.3719 ¢ $2,000,222
On-Peak kWh(Nov-May) 45,315,666 15.7655 ¢ $7,144,236 17.1462 ¢ $7,769,915
Off-Peak kWh(Nov-May) 77,839,507 5.3865 0 $4,192,840 5.8583 ¢ $4,560,041
Subtotal 175,586,005 $17,047,908 $18,540,931
Temperature Adj.(June-Oct)-On-Peak 41Z787 18.4018 0 $75,960 20.0134 ¢ $82,613
Temperature Adj.(June-Oct)-Off-Peak 517,262 5.8588 ¢ $30,305 6.3719 ¢ $3Z960
Temperature Adj.(Nov-May)-On-Peak (1,857,869) 15.7655 ¢ ($292,902) 17.1462 ¢ ($318,554)
Temperature Adj.(Nov-May)-Off-Peak (2,499,099) 5.3865 ¢ ($134,614) 5.8583 ¢ ($146,404)
Subtotal (3,426,918) ($321,251) ($349,385)
Unbilled (70,710) $14,996 $14,996
Total 172,088,377 $19,583,432 $21,048,321

Rocky Mountain Power
Exhibit No.60 Page 10 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OEIDAHO Witness: Robert M. Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 2 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 6-Total
Customer Charge(Secondary Voltage) 13,316 $44.00 $585,910 $48.00 $639,174
Customer Charge(Primary Voltage) 120 $133.00 $15,960 $144.00 $17,280
Total Customer Charges 13,436
Paperless Bill Credit 6,078 ($0.50) ($3,039) ($0.50) ($3,039)
AllkW(Jun-Oct) 380,565 $15.87 $6,039,562 $17.21 $6,549,518
All kW(Nov-May) 489,804 $14.30 $7,004,191 $15.51 $7,596,854
All kWh 315,182,697 4.9528 ¢ $15,610,388 5.3679 ¢ $16,918,812
Seasonal Service Charge(Secondary) 0 $528.00 $0 $576.00 $0
Seasonal Service Charge(Primary) 0 $1,596.00 $0 $1,728.00 $0
Voltage Discount 58,418 ($0.65) ($37,972) ($0.65) ($37,972)
Subtotal 315,182,697 $29,215,000 $31,680,627
Temperature Adj.(Jun-Oct) 525,665 4.9528 ¢ $26,035 5.3679 $28,217
Temperature Adj.(Nov-May) (1,032,401) 4.9528 ¢ ($51,133) 5.3679 ($55,419)
Unbilled (9,127,739) ($607,105) ($607,105)
Total 305,548,221 $28,582,797 $31,046,320
Schedule 6A-Total
Customer Charge(Secondary Voltage) 2,220 $44.00 $97,691 $48.00 $106,572
Customer Charge(Primary Voltage) 12 $133.00 $1,596 $144.00 $1,728
Total Customer Charges 2,232
Paperless Bill Credit 613 ($0.50) ($307) ($0.50) ($307)
AllkW(Jun-Oct) 28,896 $15.87 $458,578 $17.21 $497,298
All kW(Nov-May) 40,217 $14.30 $575,105 $15.51 $623,767
All kWh 22,467,114 4.9528 ¢ $1,112,753 5.3679 ¢ $1,206,021
Seasonal Service Charge(Secondary) 0 $528.00 $0 $576.00 $0
Seasonal Service Charge(Primary) 0 $1,596.00 $0 $1,728.00 $0
Voltage Discount 0 ($0.65) $0 ($0.65) $0
Subtotal 22,467,114 $2,245,416 $2,435,079
Unbilled (304,809) ($21,985) ($21,985)
Total 22,162,305 $2,223,431 $2,413,094
Schedule 7-Total
Charges Per Lamp
Level 1(0-5,500 LED Equivalent Lumens) 1,800 $12.96 $23,324 $12.96 $23,324
Level 2(5,501-12,000 LED Equivalent Lumens) 899 $14.72 $13,229 $14.72 $13,229
Level 3(12,001 and Greater LED Equivalent Lumens) 544 $17.48 $9,514 $17.48 $9,514
Avg Customers 174
Paperless Bill Credit 0 ($0.50) $0 ($0.50) $0
All kWh 233,102
Subtotal 233,102 $46,067 $46,067
Unbilled (2,803) -$476 -$476
Total 230,299 $45,591 $45,591
Schedule 7A-Total
Charges Per Lamp
Level 1(0-5,500 LED Equivalent Lumens) 1,573 $12.96 $20,392 $12.96 $20,392
Level 2(5,501-12,000 LED Equivalent Lumens) 126 $14.72 $1,855 $14.72 $1,855
Level 3(12,001 and Greater LED Equivalent Lumens) 0 $17.48 $0 $17.48 $0
Avg Customers 119
Paperless Bill Credit 0 ($0.50) $0 ($0.50) $0
All kWh 93,326
Subtotal 93,326 $22,247 $22,247
Unbilled (111) $0 $0
Total 93,215 $22,247 $22,247

Rocky Mountain Power
Exhibit No.60 Page 11 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OEIDAHO Witness: Robert M. Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 2 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 9-Total
Customer Charge 204 $430.00 $87,720 $465.00 $94,860
Paperless Bill Credit 108 ($0.50) ($54) ($0.50) ($54)
AllkW(Jun-Oct) 189,879 $11.92 $2,263,361 $12.88 $2,445,646
All kW(Nov-May) 264,909 $10.74 $2,845,119 $11.60 $3,072,941
On-peakkWh(Jun-Oct) 31,059,102 5.9097 ¢ $1,835,484 6.3844 ¢ $1,982,950
Off-peak kWh(Jun-Oct) 67,811,869 4.5189 ¢ $3,064,384 4.8820 ¢ $3,310,581
On-peak kWh(Nov-May) 45,369,568 5.3604 ¢ $2,432,010 5.7911 ¢ $2,627,402
Off-peak kWh(Nov-May) 98,247,389 4.0713 ¢ $3,999,949 4.3986 ¢ $4,321,536
Base Subtotal 242,487,928 $16,527,973 $17,855,862
Temperature Adj On-peak(Jun-Oct) 2,825 5.9097 ¢ $167 6.3844 ¢ $180
Temperature Adj Off-peak(Jun-Oct) 5,777 4.5189 ¢ $261 4.8820 ¢ $282
Temperature Adj On-peak(Nov-May) (46,315) 5.3604 ¢ ($2,483) 5.7911 ¢ ($2,682)
Temperature Adj Off-peak(Nov-May) (95,499) 4.0713 ¢ ($3,888) 4.3986 ¢ ($4,201)
Unbilled (20,515,993) ($1,109,418) ($1,109,418)
Total 221,838,723 $15,412,612 $16,740,023
Schedule 10-IRG
Small Customer Charge(Season) 3,481 $16.00 $55,688 $17.00 $59,169
Large Customer Charge(Season) 15,116 $48.00 $725,564 $52.00 $786,028
Post-Season Customer Charge 13,998 $27.00 $377,946 $29.00 $405,942
Total Customer Charges 32,594
Paperless Bill Credit 9,683 ($0.50) ($4,842) -$0.50 ($4,842)
All kW(June 1-Sept 15) 1,413,980 $6.99 $9,883,720 $7.60 $10,746,248
First 25,000 kWh(June 1-Sept 15) 191,013,514 10.3707 ¢ $19,809,511 11.2820 ¢ $21,550,217
Next 225,000 kWh(June 1-Sept 15) 235,358,285 7.7503 ¢ $18,241,016 8.4314 ¢ $19,843,894
All Add'l kWh(June 1-Sept 15) 28,182,215 5.8003 ¢ $1,634,666 6.3100 ¢ $1,778,308
All kWh(Sept 16-May 31) 82,704,115 8.8235 ¢ $7,297,390 9.6225 ¢ $7,958,184
Meters(AVG Customer) 5,726
Subtotal 537,258,129 $58,020,659 $63,123,148
Temperature Adj:First 25,000 kWh(June 1-Sept 15) 3,602,392 10.3707 ¢ $373,595 11.2820 ¢ $406,423
Temperature Adj:Next 225,000 kWh(June 1-Sept 15) 4,438,706 7.7503 ¢ $344,014 8.4314 ¢ $374,243
Temperature Adj:All Add'l kWh(June 1-Sept 15) 531,498 5.8003 ¢ $30,829 6.3100 ¢ $33,538
Temperature Adj:All kWh(Sept 16-May 31) (15,477,649) 8.8235 ¢ ($1,365,669) 9.6225 ¢ ($1,489,333)
Temp Subtotal (6,905,052) ($617,231) ($675,129)
Unbilled 21,142,697 $1,169,462 $1,169,462
Total 551,495,774 $58,572,890 $63,617,481
Schedule 11-PSH
Level (0-3,500 LED Equivalent Lumens) 79 $16.24 $1,285 $16.24 $1,285
Level (3,501-5,500 LED Equivalent Lumens) 4,276 $17.32 $74,052 $17.32 $74,052
Level 3(5,501-8,000 LED Equivalent Lumens) 149 $17.84 $2,662 $17.84 $2,662
Level (8,001-12,000 LED Equivalent Lumens) 0 $18.44 $0 $18.44 $0
Level 5(12,001-15,500 LED Equivalent Lumens) 145 $19.48 $2,817 $19.48 $2,817
Level 6(15,501 and Greater LED Equivalent Lumens) 39 $23.21 $916 $23.21 $916
Avg Customers 61
Paperless Bill Credit 0 ($0.50) $0 ($0.50) $0
All kWh 182,858
Subtotal 182,858 $81,732 $81,732
Unbilled (1,015) ($345) ($345)
Total 181,843 $81,387 $81,387

Rocky Mountain Power
Exhibit No.60 Page 12 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OFIDAHO Witness: Robert M. Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 2 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 12E-PSH
Charges per Lamp
LPS-180W 4 74 $8.07 $594 $8.07 $594
MH-175W 5 0 $6.21 $0 $6.21 $0
MH-250W 6 0 $8.50 $0 $8.50 $0
MH-40OW 7 34 $13.36 $455 $13.36 $455
MH-1000W 8 0 $31.99 $0 $31.99 $0
MH-100W 9 0 $3.54 $0 $3.54 $0
HPS-70W 10 144 $2.50 $360 $2.50 $360
HPS-100W 11 1,619 $3.50 $5,668 $3.50 $5,668
HPS-150W 12 718 $5.21 $3,742 $5.21 $3,742
HPS-250W 13 345 $8.90 $3,070 $8.90 $3,070
HPS-40OW 14 804 $13.67 $10,994 $13.67 $10,994
SVSA Flood Light-150W 33 0 $14.20 $0 $14.20 $0
Non-Listed Luminaire-Energy Only 219,591 9.0682 ¢ $19,913 9.0682 $19,913
Avg Customers 64
Paperless Bill Credit 0 ($0.50) $0 -$0.50 $0
All kWh 491,684
Subtotal 491,684 $44,796 $44,796
Unbilled (2,730) ($203) ($203)
Total 488,955 $44,593 $44,593
Schedule 12F-PSH
Charges per Lamp
HPS-70W 1 6,443 $5.84 $37,625 $5.84 $37,625
HPS-100W 2 24,907 $7.45 $185,554 $7.45 $185,554
HPS-150W 3 1,875 $8.93 $16,740 $8.93 $16,740
HPS-250W 4 3,105 $11.70 $36,334 $11.70 $36,334
HPS-40OW 5 910 $15.60 $14,200 $15.60 $14,200
Avg Customers 187
Paperless Bill Credit 0 ($0.50) $0 -$0.50 $0
All kWh 1,695,195
Subtotal 1,695,195 $290,453 $290,453
Unbilled (9,411) ($1,273) ($1,273)
Total 1,685,784 $289,180 $289,180
Schedule 12P-PSH
Charges per Lamp
MV-250W 2 144 $14.55 $2,095 $14.55 $2,095
MV-40OW 3 240 $19.47 $4,673 $19.47 $4,673
HPS-70W 5 67 $5.22 $349 $5.22 $349
11PS-100W 6 491 $6.72 $3,302 $6.72 $3,302
HPS-250W 8 595 $10.75 $6,397 $10.75 $6,397
HPS-40OW 9 408 $14.48 $5,908 $14.48 $5,908
Avg Customers 15
Paperless Bill Credit 0 ($0.50) $0 -$0.50 $0
All kWh 186,744
Subtotal 186,744 $22,724 $22,724
Unbilled (1,037) ($101) ($101)
Total 185,708 $22,623 $22,623
Schedule 23-Total
Customer Charge Secondary 103,451 $21.00 $2,172,476 $23.00 $2,379,378
Customer Charge Primary 187 $56.00 $10,466 $61.00 $11,401
Total Customer Charges 103,638
Paperless Bill Credit 41,831 ($0.50) ($20,916) ($0.50) ($20,916)
All kWh(Jun-Oct) 85,909,044 10.9738 ¢ $9,427,477 11.8424 ¢ $10,173,691
All kWh(Nov-May) 135,303,579 9.1251 ¢ $12,346,613 9.8194 ¢ $13,285,979
Seasonal Service Charge(Secondary) 0 $252.00 $0 $276.00 $0
Seasonal Service Charge(Primary) 0 $672.00 $0 $732.00 $0
Voltage Discount 552,410 (0.4397) ¢ ($2,429) (0.4397) ¢ ($2,429)
Base Subtotal 221,212,623 $23,933,687 $25,827,104
Temperature Adj.(Jun-Oct) 419,647 10.9738 ¢ $46,051 11.8424 ¢ $49,696
Temperature Adj.(Nov-May) (1,092,633) 9.1251 ¢ ($99,704) 9.8194 ¢ ($107,290)
Unbilled (3,120,528) ($250,474) ($250,474)
Base Total 217,419,109 23,629,560 25,519,036
SCHEDULE NO.23F-General Service-Commercial
Customer Charge 48 $21.00 $1,008 $23.00 $1,104
Sprinkler Timer,32 kWh/MO 36 $3.30 $119 $3.56 $128
School Flashing Light,$7/MO 48 $10.72 $515 $11.57 $555
CTV,60V,12 AMPS,394 kWh/MO 12 $40.49 $486 $43.69 $524

Rocky Mountain Power
Exhibit No.60 Page 13 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OEIDAHO Witness: Robert M. Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 2 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
All kWh 6,360
Base Subtotal 6,360 $2,128 $2,311
Unbilled (42) ($10) ($10)
Base Total 6,318 $2,118 $2,301
Schedule 23S-Total
Customer Charge 300 $21.00 $6,301 $23.00 $6,902
Paperless Bill Credit 65 ($0.50) ($33) ($0.50) ($33)
All kWh(Jun-Oct) 52,609 10.9738 ¢ $5,773 11.8424 ¢ $6,230
All kWh(Nov-May) 97,512 9.1251 ¢ $8,898 9.8194 ¢ $9,575
Base Subtotal 150,121 $20,939 $22,674
Unbilled (1,299) ($134) ($134)
Base Total 148,822 $20,805 $22,540
Schedule 23A-Total
Customer Charge Secondary 30,778 $21.00 $646,330 $23.00 $707,885
Customer Charge Primary 1 $56.00 $56 $61.00 $61
Total Customer Charges 30,779
Paperless Bill Credit 10,521 ($0.50) ($5,261) ($0.50) ($5,261)
All kWh(Jun-Oct) 14,297,881 10.9738 ¢ $1,569,019 11.8424 ¢ $1,693,212
All kWh(Nov-May) 28,332,858 9.1251 ¢ $2,585,407 9.8194 ¢ $2,782,112
Seasonal Service Charge(Secondary) 0 $252.00 $0 $276.00 $0
Seasonal Service Charge(Primary) 0 $672.00 $0 $732.00 $0
Voltage Discount 0 (0.4397) ¢ $0 (0.4397)¢ $0
Base Subtotal 42,630,739 $4,795,551 $5,178,009
Unbilled (383,317) ($28,654) ($28,654)
Base Total 42,247,422 $4,766,897 $5,149,355

Rocky Mountain Power
Exhibit No.60 Page 14 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OEIDAHO Witness: Robert M. Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 2 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
SCHEDULE NO.31-Partial Requirements Service--Large General Service-1,000 kW and Over
Customer Charge per month
Secondary $44.00 $48.00
Primary $133.00 $144.00
Transmission $430.00 $465.00
Facilities Charge,per kW month
June through October
Secondary $9.49 $10.29
Primary $9.05 $9.81
Transmission $6.62 $7.15
November through May
Secondary $7.75 $8.40
Primary $7.32 $7.94
Transmission $4.99 $5.39
Back-up Power Charge,Regular,per kW day
June through October
Secondary $0.31 $0.34
Primary $0.30 $0.33
Transmission $0.22 $0.24
November through May
Secondary $0.27 $0.29
Primary $0.26 $0.28
Transmission $0.16 $0.17
Back-up Power Charge,Maintenance,per kW day
June through October
Secondary $0.16 $0.17
Primary $0.15 $0.17
Transmission $0.11 $0.12
November through May
Secondary $0.14 $0.15
Primary $0.13 $0.14
Transmission $0.08 $0.09

Rocky Mountain Power
Exhibit No.60 Page 15 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OEIDAHO Witness: Robert M. Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 2 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Excess Power Charge,per kW month
June through October
Secondary $34.31 $37.21
Primary $32.75 $35.51
Transmission $23.84 $25.76
November through May
Secondary $28.21 $30.59
Primary $26.66 $28.91
Transmission $17.98 $19.42
Subtotal
Supplementary Power Charge,per kW month
June through October
Secondary $15.87 $17.21
Primary $15.22 $16.56
Transmission $11.92 $12.88
November through May
Secondary $14.30 $15.51
Primary $13.65 $14.86
Transmission $10.74 $11.60
Supplementary and Back-Up Energy Charge,per kWh
June through October
Secondary 4.9528¢ 5.3679¢
Primary 4.9528¢ 5.3679¢
Transmission-On-Peak 5.9097¢ 6.3844¢
Transmission-Off-Peak 4.5189¢ 4.8820¢
November through May
Secondary 4.9528¢ 5.3679¢
Primary 4.9528¢ 5.3679¢
Transmission-On-Peak 5.3604¢ 5.7911 ¢
Transmission-Off-Peak 4.0713 ¢ 4.3986¢
Subtotal
Total

Rocky Mountain Power
Exhibit No.60 Page 16 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OFIDAHO Witness: Robert M. Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED STEP 2 PRICES
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Present Proposed
Present Revenue Proposed Revenue
Units Price Dollars Price Dollars
Schedule 35-COM
Customer Charge Secondary 36 $81.00 $2,911 $88.00 $3,162
Customer Charge Primary 0 $199.00 $0 $216.00 $0
Total Customer Charges 36
Paperless Bill Credit 36 ($0.50) ($18) ($0.50) ($18)
All On-Peak kW 493 $19.80 $9,755 $21.50 $10,593
All kWh 325,205 6.2796 ¢ $20,421 6.8162 ¢ $22,167
Seasonal Service Charge(Secondary) 0 $972.00 $0 $1,056.00 $0
Seasonal Service Charge(Primary) 0 $2,388.00 $0 $2,592.00 $0
Voltage Discount 0 ($0.84) $0 ($0.84) $0
Base Subtotal 325,205 $33,069 $35,904
On peak kWh(Jun-Oct) 43,627 12.6098 ¢ $5,501 13.6894 ¢ $5,972
Off-peakkWh(Jun-Oct) 215,726 9.6424 ¢ $20,801 10.4679 ¢ $22,582
On-peak kWh(Nov-May) 22,109 11.4380 ¢ $2,529 12.4172 ¢ $2,745
Off-peak kWh(Nov-May) 43,743 8.7463 ¢ $3,826 9.4951 ¢ $4,153
Unbilled (2,171) ($165) ($165)
Base Total 323,034 $32,904 $35,739
Schedule 35A-COM
Customer Charge Secondary 12 $81.00 $969 $88.00 $1,053
Customer Charge Primary 0 $199.00 $0 $216.00 $0
Total Customer Charges 12
Paperless Bill Credit 0 ($0.50) $0 ($0.50) $0
All On-Peak kW 224 $19.80 $4,441 $21.50 $4,822
All kWh 56,414 6.2796 ¢ $3,543 6.8162 ¢ $3,845
Seasonal Service Charge(Secondary) 0 $972.00 $0 $1,056.00 $0
Seasonal Service Charge(Primary) 0 $2,388.00 $0 $2,592.00 $0
Voltage Discount 0 ($0.84) $0 ($0.84) $0
Base Subtotal 56,414 $8,953 $9,720
On peak kWh(Jun-Oct) 3,665 12.6098 ¢ $462 13.6894 ¢ $502
Off-peak kWh(Jun-Oct) 10,803 9.6424 ¢ $1,042 10.4679 ¢ $1,131
On-peak kWh(Nov-May) 12,270 11.4380 ¢ $1,403 12.4172 ¢ $1,524
Off-peak kWh(Nov-May) 29,676 8.7463 ¢ $2,596 9.4951 ¢ $2,818
Unbilled (377) ($41) ($41)
Base Total 56,037 $8,912 $9,679
SCHEDULE 400
Firm Energy and Power
Customer Charges 12 $1,820.00 $21,840 $1,977.00 $23,724
kW 290,096 $18.25 $5,294,252 $19.82 $5,749,703
kWh 43,374,000 3.8903 ¢ $1,687,365 4.2260 $1,832,972
Excess kVar 57,200 $0.96 $54,912 $0.96 $54,912
Unbilled
Total-Normalized 43,374,000 $7,058,369 $7,661,311
Interruptible Energy and Power
Customer Charges
kW 1,862,096 $18.25 $33,983,252 $19.82 $36,906,743
kWh 1,270,826,000 3.8903 0 $49,438,537 4.2260 $53,704,708
Unbilled
Total-Normalized 1,270,826,000 $83,421,789 $90,611,451
Total Schedule 400 1,314,200,000 $90,480,158 $98,272,762
IDAHO JURISDICTIONAL TOTALS:
Subtotal 3,504,192,788 $325,895,047 $351,769,706
Temperature Adj (21,478,636) ($1,887,517) ($2,059,289)
Unbilled (12,655,000) ($774,000) ($774,000)
AGA Revenue $521,159 $521,159
Total 3,470,059,152 $323,754,689 $349,457,576
$1 $25,702,887

Rocky Mountain Power
Exhibit No.60 Page 17 of 17
ROCKY MOUNTAIN POWER Case No. PAC-E-24-04
STATE OF IDAHO Witness: Robert M.Meredith
NORMALIZED BILLING DETERMINANTS AND PROPOSED PERIOD-BY-PERIOD PRICES FOR RESIDENTIAL CUSTOMERS
HISTORICAL 12 MONTHS ENDED DECEMBER 2023
Rate Case Period Step 1 Step 1 Step 2 Step 2 Step 2
Residential Rate Modernization Period Year 2 Year 3 Year 3 Year 4 Year 5
1/l/2025-5/31/2025 6/1/2025-12/31/2025 111/2026-5/3112026 6/l/2026-5/31/2027 6/1/2027
2023 Revenue Revenue Revenue Revenue Revenue
Units Price Dollars Price Dollars Price Dollars Price Dollars Price Dollars
SCHEDULE NO.1-Residential Service
Customer Charge 741,077 $16.50 $12,227,777 $20.75 $15,377,356 $20.75 $15,377,356 $25.00 $18,526,935 $29.25 $21,676,514
Paperless Bill Credit 424,376 ($0.50) ($212,188) ($0.50) ($212,188) ($0.50) ($212,188) ($0.50) ($212,188) ($0.50) ($212,188)
Seasonal Service Charge 0 $198.00 $0 $249.00 $0 $249.00 $0 $300.00 $0 $351.00 $0
All kWh(Jun-Oct)
<=700 kWh 157,511,826 11.4983 Q $18,111,258 10.9605 0 $17,264,094 11.7901 0 $18,570,800 11.2545 0 $17,727,115 10.7188 0 $16,883,430
>700 kWh 65,439,582 13.3022 C $8,704,935 12.6800 Q $8,297,757 13.5096 0 $8,840,639 12.8959 Q $8,439,003 12.2821 0 $8,037,366
All kWh(Nov-May)
<=1,000 kWh 282,201,244 9.7296 C $27,457,187 9.2745 0 $26,172,862 10.1041 0 $28,513,984 9.6451 Q $27,218,572 9.1861 0 $25,923,161
>1,000 kWh 124,593,893 11.2329 g $13,995,567 10.7075 0 $13,340,917 11.5371 0 $14,374,539 11.0130 0 $13,721,493 10.4888 0 $13,068,447
Subtotal 629,746,545 $80,284,536 $80,240,798 $85,465,130 $85,420,930 $85,376,730
Temperature Adj.(Jun-Oct)<=700 kWh 2,575,536 11.4983 g $296,144 10.9605 0 $282,292 11.7901 0 $303,658 11.2545 0 $289,863 10.7188 0 $276,067
Temperature Adj.(Jun-Oct)>700 kWh 1,070,028 13.3022 Q $142,338 12.6800 0 $135,680 13.5096 0 $144,557 12.8959 Q $137,989 12.2821 0 $131,422
Temperature Adj.(Nov-May)< 1,000 kWh (9,350,835) 9.7296 ¢ ($909,803) 9.2745 ¢ ($867,247) 10.1041 6 ($944,821) 9.6451 ¢ ($901,897) 9.1861 ¢ ($858,973)
Temperature Adj.(Nov-May)>1,000 kWh (4,128,461) 11.2329 C ($463,748) 10.7075 0 ($442,056) 11.5371 ¢ ($476,305) 11.0130 C ($454,666) 10.4888 0 ($433,027)
Subtotal (9,833,732) ($935,069) ($891,331) ($972,911) ($928,711) ($884,511)
Unbilled (253,605) $61,926 $61,926 $61,926 $61,926 $61,926
Total 619,659,208 $79,411,393 $79,411,393 $84,554,145 $84,554,145 $84,554,145
Tier ratio 116% 116% $0 115% $5,142,752 115% $0 115% S0
Tier diff 1.8039 1.7195 1.7195 1.6414 1.5633
Season diff 1.2 1.2 1.2 1.2 1.2
Decimal 8
SCHEDULE NO.36-Residential Service Optional TOD
Customer Charge 122,117 $20.75 $2,533,920 $23.50 $2,869,740 $23.50 $2,869,740 $26.50 $3,236,090 $29.25 $3,571,911
Paperless Bill Credit 55,922 ($0.50) ($27,961) ($0.50) ($27,961) ($0.50) ($27,961) ($0.50) ($27,961) ($0.50) ($27,961)
Seasonal Service Charge 0 $249.00 $0 $282.00 $0 $282.00 $0 $318.00 $0 $351.00 $0
On-Peak kWh(May-Oct) 27,788,854 16.9478 g $4,709,588
Off-Peak kWh(May-Oct) 34,822,117 5.9765 Q $2,081,127
On-Peak kWh(Nov-Apr) 48,357,719 14.5198 Q $7,021,426
Off-Peak kWh(Nov-Apr) 64,617,315 5.4947 Q $3,550,504
Subtotal 175,586,005 $19,868,604
Temperature Adj.(May-Oct)-On-Peak 611,823 16.9478 Q $103,690
Temperature Adj.(May-Oct)-Off-Peak 766,674 5.9765 0 $45,820
Temperature Adj.(Nov-Apr)-On-Peak (2,056,905) 14.5198 Q ($298,658)
Temperature Adj.(Nov-Apr)-Off-Peak (2,748,510) 5.4947 R ($151,021)
Subtotal (3,426,918) ($300,169)
On-Peak kWh(June-Oct) 21,039,678 18.4018 0 $3,871,679 20.0134 Q $4,210,753 19.6104 0 $4,125,955 19.2409 Q $4,048,224
Off-Peak kWh(June-Oct) 31,391,154 5.8588 0 $1,839,153 6.3719 g $2,000,222 6.2436 0 $1,959,941 6.1260 0 $1,923,016
On-Peak kWh(Nov-May) 45,315,666 15.7655 0 $7,144,236 17.1462 Q $7,769,915 16.8009 0 $7,613,440 16.4844 R $7,470,007
Off-Peak kWh(Nov-May) 77,839,507 5.3865 0 $4,192,840 5.8583 Q $4,560,041 5.7403 0 $4,468,209 5.6321 0 $4,384,029
Subtotal 175,586,005 $0 $17047908 $18,540,931 $18167545 $17,825,276
Temperature Adj.(June-Oct)-On-Peak 41Z787 18.4018 ¢ $75,960 20.0134 C $82,613 19.6104 ¢ $80,949 19.2409 0 $79,424
Temperature Adj.(June-Oct)-Off-Peak 517,262 5.8588 ¢ $30,305 6.3719 Q $32,960 6.2436 ¢ $32,296 6.1260 ¢ $31,687
Temperature Adj.(Nov-May)-On-Peak (1,857,869) 15.7655 0 ($292,902) 17.1462 ¢ ($318,554) 16.8009 0 ($312,139) 16.4844 0 ($306,258)
Temperature Adj.(Nov-May)-Of-Peak (2,499,099) 5.3865 ¢ ($134,614) 5.8583 0 ($146,404) 5.7403 ¢ ($143,455) 5.6321 ¢ ($140,753)
Subtotal (3,426,918) $0 ($321,251) ($349,385) ($342,349) ($335,900)
Unbilled (70,710) $14,996 $14,996 $14,996 $14,996 $14,996
Total-Present TOU 172,888,377 $19,5 33,431 $19 5 33 432 $21,048,321 $21 448 321 $21,048,321
Total-Proposed TOU 172,088,377 $19,583,432 $21,048,321 $21,048,321 $21,048,322
On-Off Peak Ratio-Preset TOU-Summer Summer 284% 1.17 284% 1.17 284% 284% 1.17 284% 1.17
On-Off Peak Ratio-Preset TOU-Winter Winter 264% 264% $1 264% 264% $0 264% $0
On-Off Peak Ratio-Proposed TOU-Summer Summer 314% $0 314% 314% $0 314% $1
On-Off Peak Ratio-Proposed TOU-Winter Winter 293% 293% 293% 293%
Decimal 8