20240531Exhibit No. 51.xlsx

Line
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
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31
32
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36
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38
Rocky Mountain Power
Idaho General Rate Case
ECAM Base Detail
December 2024
Category
Net Power Cost
REC Revenue
Production Tax Credits
1) FERC Order 898 approved a new rule effective January 1, 2025 that may require the Company to record certain expenses to FERC 509. These expenses were modeled for purposes of revenue
requirement and NPC in FERC 547 but are separated in this exhibit in compliance with the expected rule.
Cost Item
Sales for Resale
Fuel Expense
Fuel Expense
Allowances1
Fuel Expense
Purchased Power
Purchased Power
Purchased Power
Wheeling Expense
Wheeling Expense
Total Net Power Costs:
Reasonable Energy Price for QF Contracts
Total ECAM Base:
Total Sales at MWh
ECAM Base $/MWh
Total Allocated REC Revenues
Total REC Revenue Base:
REC Revenue Base $/MWh
Production Tax Credits
Tax Bump Up Factor
Total Production Tax Credits:
Total PTC Base:
Federal/State Combined Tax Rate
Tax Bump Up Factor = (1/(1-tax rate))
Total Sales at MWh
PTC Base $/MWh
FERC
Account
447
501
503
509
547
555
555
555
565
565
40910
Allocation
Factor
SG
SE
SE
SE
SE
S
SG
SE
SG
SE
SG
Total
Company
261942794.3202
753105677.709581
5548068.6569214
16969875
444126901.471977
0
1163029198.44629
67871786.0126493
179448616.714
14274188.61
2382431518.3012
0
2382431518.3012
0
0
-208356059
-67929135.6736256
-276285194.6736
-276285194.6736
0.245866
1.32602428746085
Idaho
Allocated
14180629.7682
44442528.6132631
327404.5161676
1001432.04011514
26208967.8922854
0
62962168.955858
4005272.94001313
9714695.15944713
842353.27724574
135324193.6262
1333785.10939038
136657978.7356
3474101.2699249
39.3362
0
0
3474101.2699249
0
-11279638.9009
-3677436.23549768
-14957075.1364
-14957075.1364
3474101.2699249
-4.3053
Reference
Final Aurora Study
Final Aurora Study
Final Aurora Study
Final Aurora Study
Final Aurora Study
Final Aurora Study
Final Aurora Study
Final Aurora Study
Final Aurora Study
Final Aurora Study
Exhibit 48, Page 5.1.4
Exhibit 48, Page 3.1.2
Exhibit 48, Page 3.4
Above
Exhibit 48, Page 7.3.1
Exhibit 48, Page 2.1
Above
Allocation
S
SG
SE
Idaho Share
1
5.41363613570236E-02
5.90123404041065E-02

Rocky Mountain Power
Idaho General Rate Case
LCAR Detail
December 2024
Unbundled Production Revenue Requirement (Excluding NPC)
Description
1
2
3
4
5
6
7
8
*LCAR does not include demand per Commission Order 32206
Production - Return on Investment
Production - Expense
Production - NPC Expenses
Production Revenue Requirement (Excluding NPC)
Net System Load
Production $ per MWH
%
LCAR Adjustment
Amount
793261463.77871
3187282574.01452
-2450651507.29742
1529892530.49581
60788387
25.1675131714848
0.25
6.29187829287119
Source
ECD
ECD
NPC Study
Line 1 + Line 2 + Line 3
NPC Study
Line 4 / Line 5
Energy Component*
Line 6 x Line 7