20250324Direct Lance D. Kaufman Ph.D_Exhibits.pdf

RECEIVED
March 24, 2025
IDAHO PUBLIC
UTILITIES COMMISSION
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER CASE NO. IPC-E-24-44
COMPANY'S APPLICATION FOR
APPROVAL OF A SPECIAL CONTRACT
AND TARIFF SCHEDULE 28 TO PROVIDE
ELECTRIC SERVICE TO MICRON IDAHO
SEMICONDUCTOR MANUFACTURING
(TRITON) LLC
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
WRITTEN TESTIMONY OF
LANCE D. KAUFMAN, Ph.D.
March 22, 2025

TABLE OF CONTENTS
IDAHO POWER'S MICRON SPECIAL CONTRACT CASE
Case No. IPC-E-24-44
Written Testimony of Lance D. Kaufman, Ph.D.
I. Introduction and Summary.............................................................................................................. 1
II. IPC No Harm Analysis.................................................................................................................... 1
EXHIBIT LIST
Exhibit 101—Witness Qualification Statement
Exhibit 102—Harm Exists Analysis
Page 1

1 I. INTRODUCTION AND SUMMARY
2 Q. PLEASE STATE YOUR NAME AND OCCUPATION.
3 A. My name is Lance D. Kaufman. I am a consultant representing utility customers before state
4 public utility commissions in the Northwest and Intermountain West. My witness qualification
5 statement can be found at Exhibit 201.
6 Q. PLEASE IDENTIFY THE PARTY ON WHOSE BEHALF YOU ARE TESTIFYING.
7 A. I am testifying on behalf of the Idaho Irrigation Pumpers Association, Inc. ("IIPA"). IIPA is a
8 non-profit trade association whose members are irrigation energy users in the Idaho, including
9 customers receiving electric services from Idaho Power Company. ("IPC"or"Company).
10 Q. WHAT IS THE PURPOSE OF YOUR TESTIMONY?
1 1 A. I provide testimony on IPC's "No Harm" analysis with respect to Micron's FAB Special
12 Contract.
13 Q. PLEASE SUMMARIZE YOUR RECOMMENDATIONS.
14 A. I recommend that the Micron Special Contract be subjected to a thorough review and revised to
15 ensure that existing customers do bear an undue share of the cost of servicing the contract.
16 IL IPC NO HARM ANALYSIS
17 Q. PLEASE SUMMARIZE IPC'S FIXED COST ANALYSIS.
18 A. IPC conducted an analysis purporting to demonstrate that Micron's FAB Special Contract will
19 not increase rates for fixed generation and transmission of existing cost of service customers.'
20 IPC compares the Generation and Transmission cost per MWh for cost of service customers
'Confidential attachment to Idaho Power Company's Response and Opposition to IIPA's Objection to Modified
Procedure,Demand for Hearing,and Motion to Consolidate for Hearing with Interrelated Cases and ICIP's
Answer to and Concurrence with IIPA's Motion and Objection.
Written Testimony of Lance D. Kaufman
Case No. IPC-E-24-44 Page 1

I under allocated system costs with and without the Micron FAB. The study shows, erroneously,
2 that the introduction of the Micron FAB load and special contract will not increase cost of
3 service rates for other customers.
4 Q. WHY DO YOU STATE THAT THE RESULTS ARE INCORRECT?
5 A. The study results are unreasonable because it shows incremental fixed cost of new load in 2025
6 is $168 per MWh, while it is only $15 per MWh in 2032.21 am not aware of any studies
7 suggesting that the cost of building generation facilities in 2032 will be 10 percent of current
8 costs.
9 Q. HAVE YOU IDENTIFIED SPECIFIC PROBLEMS WITH IPC'S FIXED COST
10 ANALYSIS?
11 A. Yes, there are several critical flaws, and additional incidental flaws with the analysis. The
12 critical flaws are: 1) Solar and Wind costs are excluded from the Analysis; 2) Insufficient new
13 resources serving load under the with Micron Scenario, 3) Failure to account for the Fixed Cost
14 impacts of Solar and Wind Resources, and 4)No Transmission costs associated with the
15 Micron Scenario.
16 Q. WHY ARE YOU CONCERNED THAT THE COST ANALYSIS IS EXCLUDING
17 SOLAR AND WIND?
18 A. This is problematic because the Solar and Wind PPAs are more expensive than IPC's current
19 variable energy cost. In addition, if these facilities are rate based, IPC's current cost allocation
20 model will allocate the costs as fixed generation costs. In addition, these resources provide
21 some capacity value to the system. Not accounting for these resources means Micron is getting
2 Calculated from Confidential attachment to Idaho Power Company's Response and Opposition to IIPA's
Objection to Modified Procedure,Demand for Hearing,and Motion to Consolidate for Hearing with Interrelated
Cases and ICIP's Answer to and Concurrence with IIPA's Motion and Objection
Written Testimony of Lance D. Kaufman
Case No. IPC-E-24-44 Page 2

I free access to both the capacity that these resources offer and the clean energy characteristics,
2 without bearing the elevated costs. This issue is particularly problematic given the differences
3 in portfolios across the with and without Micron FAB scenarios.
4 Q. WHAT RESOURCES ARE ADDED IN 2030 UNDER EACH SCENARIO?
5 A. Table 1 compares 2030 resource additions under the with and without Micron FAB Scenario,
6 the year in which Micron FAB has contract demand of 507 MW.
7 CONFIDENTIAL TABLE 1
With Micron Without Micron Change
Included in Cost Analysis
4 Hour Battery (MW) -
Natural Gas Repower (MW)
Excluded From Cost Analsys
Wind (MW)
8 Solar (MW)
9 Several concerning issues arise when examining these changes in these portfolios. First, the
10 With Micron Scenario uses low cost repowered gas plant to meet demand while the without
11 micron scenario substitutes low cost gas resources with high cost battery resources. This
12 depresses the cost difference between the two scenarios.
13 The second issue of concern is that the incremental capacity in the With Micron
14 scenario falls far short of Micron's 507 MW of demand.3 Assuming a 70 percent capacity
15 contribution of batteries, a 100 percent capacity contribution of gas and a 15 percent capacity
16 contribution of solar, the With Micron Scenario only adds■ MW of capacity as shown in
17 Table 2. Including a 15 percent planning reserve, the With Micron Scenario should have 583
3 Application Par. 11.
Written Testimony of Lance D. Kaufman
Case No. IPC-E-24-44 Page 3

I MW of incremental capacity contribution, indicating the With Micron Portfolio is short by■
2 MW.
3 CONFIDENTIAL TABLE 2
Capacity Contribution Change Capacity
Included in Cost Analysis
4 Hour Battery (MW)
Natural Gas Repower (MW)
Excluded From Cost Analsys
Wind (MW)
Solar (MW)
4 Total
5 Q. WHY ARE THERE NO TRANSMISSION COSTS ASSOCIATED WITH THE
6 MICRON SCENARIO?
7 A. This is unclear. IPC recently filed for a new transmission line and represented to the 11PA
8 board that this line is built to meet wintertime peak load, which the Micron FAB facility
9 contributes substantially to as a flat, non-seasonal load. The Table 3 below summarizes an
10 allocation of incremental costs of transmission between existing customers and the Micron
11 FAB.
12 CONFIDENTIAL TABLE 3
Growth COS Total COS Micron
Year COS(MW) Micron(MW) Allocation Cost Cost Cost
2025
2026 —
2027 - - —
2028 —
2029 —
2030 —
2031 - - —
2032 —
13 2033 —
Written Testimony of Lance D. Kaufman
Case No. IPC-E-24-44 Page 4

I Q. WHAT IS THE IMPACT OF ADDRESSING THESE SHORTFALLS?
2 A. I addressed the shortfall by
3 1. Including Valmy in both scenarios.
4 2. Including all resources in the cost analysis.
5 3. Add sufficient battery capacity to ensure that the capacity contribution difference
6 between scenarios in 2030 is 580 MW.
7 4. Increase the allocation of costs to Micron to reflect Micron's 507 MW of fiilly ramped
8 demand.
9 5. Reduce transmission costs in the Without Micron scenario by Micron's share of load
10 growth.
11 This results in substantial 'increases in the cost of the with Micron Scenario and demonstrates
12 that the Micron Contract increases rates by' percent, or- million over 10 years. See
13 Confidential Exhibit 102.
14 Q. ARE THERE OTHER INCIDENTAL FLAWS WITH THE COMPANY'S ANALYSIS?
15 A. Yes, the cost of service energy sales is escalated by a fixedo percent per year in the rate
16 analysis,but the cost of service demand growth is less than'percent in most forecast years.
17 This leads to a rapidly increasing load factor for cost of service customers, which is unrealistic.
18 This flaw is incidental because while correcting the energy results in higher cost per MWh, the
19 impact applies to both scenarios and has minimal affect on the cross scenario comparison.
20 A second incidental flaw with the company's analysis is that incremental costs are
21 reduced by- mullion per year for the repower of Bridger and Valmy. Its unclear why this
22 reduction is applied in both scenarios and why it is not applied to existing costs rather than new
23 costs.
Written Testimony of Lance D. Kaufman
Case No. IPC-E-24-44 Page 5

I The third incidental flaw with the company's analysis are inconsistencies between the
2 system peak, resource additions, and the source of load growth. The Without Micron System
3 Peak used to allocate costs increases from- MW in 2024 to- MW in 2033, an
4 increase of only■ MW. However, much of this growth is actually attributable to other large
5 single load data centers, which should also be subjected to a no harm test. If this is the case, it
6 may be more appropriate to have both the With and Without Micron scenarios exclude load
7 growth associated with new large loads over 20 MW. This would likely reduce the resource
8 additions in the Without Micron Scenario, further highlighting the rate impact of Micron's
9 FAB Special Contract.
10 Q. DOES THIS CONCLUDE YOUR TESTIMONY?
II A. Yes
Written Testimony of Lance D. Kaufman
Case No. IPC-E-24-44 Page 6

CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this 22nd day of March, 2025, I served a true, correct and
complete copy of the Written Testimony of Lance D. Kaufman on each of the following, via U.S.
Mail or private courier, email or hand delivery, as indicated below:
Monica Barrios-Sanchez, Commission Secretary ❑ U.S. Mail
Idaho Public Utilities Commission ❑ Hand Delivered
P.O. Box 83720 ❑ Overnight Mail
Boise, ID 83720-0074 ❑ Telecopy (Fax)
secretary(a puc.idaho.gov ® Electronic Mail (Email)
Megan Goicoechea Allen ❑ U.S. Mail
Donovan E. Walker ❑ Hand Delivered
Connie Aschenbrenner ❑ Overnight Mail
Grant Anderson ❑ Telecopy (Fax)
Idaho Power Company ® Electronic Mail (Email)
1221 W. Idaho Street(83702)
P.O. Box 70
Boise, ID 83707
m goicoecheaallen&idahopower.com
dwalker(d),idahopower.com
dockets&idahopower.com
caschenbrenner(d),idahopower.com
izanderson(k idahopower.com
Lance Kaufman, Ph.D. ❑ U.S. Mail
2623 NW Bluebell Place ❑ Hand Delivered
Corvallis, OR 97330 ❑ Overnight Mail
lance(kae isg insi hg t.com ❑ Telecopy (Fax)
❑ Electronic Mail (Email)
Austin Rueschhoff ❑ U.S. Mail
Thorvald A. Nelson ❑ Hand Delivered
Austin W. Jensen ❑ Overnight Mail
Kristine A.K. Roach ❑ Telecopy (Fax)
Holland&Hart, LLP ® Electronic Mail (Email)
Micron Technology, Inc.
555 17th Street Suite 3200
Denver, CO 80202
darueschho f[&hollandhart.com
tnelson(d),hollandhart.com
awj ens en&holl andhart.c om
Written Testimony of Lance D. Kaufman
Case No. IPC-E-24-44 Page 7

karo ach(d,hollandhart.com
aclee(a,hollandhart.com
Industrial Customer of Idaho Power ❑ U.S. Mail
c/o Peter J. Richardson ❑ Hand Delivered
Richardson, Adams, PLLC ❑ Overnight Mail
515 N. 27th St. ❑ Telecopy (Fax)
P.O. Box 7218 ® Electronic Mail (Email)
Boise, ID 83702
peterkrichardsonadams.com
Dr. Don Reading ❑ U.S. Mail
280 S. Silverwood Way ❑ Hand Delivered
Eagle, ID 83616 ❑ Overnight Mail
dreadingkmindspring.com ❑ Telecopy (Fax)
® Electronic Mail(Email)
ERIC L. OLSEN
Written Testimony of Lance D. Kaufman
Case No. IPC-E-24-44 Page 8

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER CASE NO. IPC-E-24-07
COMPANY'S APPLICATION FOR
APPROVAL OF A SPECIAL CONTRACT
AND TARIFF SCHEDULE 28 TO PROVIDE
ELECTRIC SERVICE TO MICRON IDAHO EXHIBIT 101
SEMICONDUCTOR MANUFACTURING
TRITON LLC
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
LANCE D. KAUFMAN, Ph.D. Exhibit 101 STATEMENT OF QUALIFICATIONS

CURRICULUM VITAE
LANCE KAUFMAN
Western Economics,LLC
2623 NW Bluebell Place
Corvallis OR,97330
[phone]
[e-mail]
EDUCATION:
University of Oregon Ph.D. Economics 2008—2013
University of Oregon M.S. Economics 2006—2008
University of Anchorage Alaska B.B.A. Economics 2001 —2004
CERTIFICATIONS:
Certified Depreciation Professional Society of Depreciation Professionals 2018
PROFESSIONAL EXPERIENCE:
Consultant Western Economics,LLC 2014—Present
Senior Economist Oregon Public Utility Commission 2015—2018
Public Utility Advocate Alaska Department of Law 2014—2015
Senior Economist Oregon Public Utility Commission 2013—2014
Instructor University of Oregon 2008—2012
Research Assistant University of Alaska Anchorage 2003—2008
PROFESSIONAL MEMBERSHIPS:
Society of Depreciation Professionals 2015—Present
American Economics Association 2017—Present
PUBLICATIONS:
Kaufman,Lance(2013)Three Essays on Governance Structure in the Hospital hidustiy.
University of Oregon
Laura R. Sangare,Lance Kaufman,Robert A.Bardwell,Deborah Nichols,and Mersin Bryan
(forthcoming)The risk of sleep-related death in an inclined sleep environment.BMC Public
Health.
RESEARCH,CONSULTING,AND ECONOMETRIC ANALYSIS:
• Davison Van Cleve,PC,Portland,OR 2024
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in Portland General Electric Company.
Western Economics 11

Request for a General Rate Revision,Public Utility Commission of Oregon. Docket No.
UE 435.
• Echo,Hawk,and Olson,PC,Pocatello,ID 2024
Testified as an expert witness for Idaho Irrigation Pumpers Association regarding
revenue requirement,rate spread,and rate design in Idaho Power Company.Request for a
General Rate Revision,Idaho Public Utility Co.,Docket No.IPC-E-24-07.
• Echo,Hawk, and Olson,PC,Pocatello,ID 2024
Retained as an expert witness for Idaho Irrigation Pumpers Association regarding revenue
requirement,rate spread,and rate design in PacifiCorp. Request for a General Rate
Revision,Idaho Public Utility Co.,Docket No.PAC-E-24-04.
• Davison Van Cleve,PC,Portland,OR 2024
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in PacifiCorp.Request for a General
Rate Revision.Public Utility Commission of Oregon,Docket No.UE 433.
• Davison Van Cleve,PC,Portland,OR 2024
Testified as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in Puget Sound Energy.Request for a
General Rate Revision,Washington Public Utility Commission,Docket No.UE-240004.
• Davison Van Cleve,PC,Portland,OR 2024
Testified as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in Avista Utilities.Request for a
General Rate Revision,Washington Public Utility Commission,Docket No.UE-240006.
• Hughes Socol Piers Resnick&Dym,Ltd.Martinez v TCC Wireless 2024
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Martinez et al.v.TCC Wireless Circuit Court of Cook County,Illinois,
County Department,Chancery Division.
• The Municipality of Cedar Falls,Iowa,Cedar Falls,IA 2023
Retained as a consultant for Cedar Falls Utilities to conduct a depreciation study of their
electric,gas,water,and telecommunications utilities.
• Davison Van Cleve,PC,Portland,OR 2023
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in Portland General Electric Company,
Request for a General Rate Revision.Public Utility Commission of Oregon,Docket No.
UE 416.
• Davison Van Cleve,PC,Portland,OR 2023
Retained as an expert witness for Alliance of Western Energy Consumers regarding cost
of capital,rate spread,and rate design in PacifiCorp Request for a General Rate Revision
Washington Utilities and Transportation Commission,Docket No.UE-230172.
• Alliance for Retail Energy Markets,La Jolla,CA 2023
Retained as an expert witness for Alliance for Retail Energy Markets regarding resource
adequacy of generation service providers in Arizona Public Service Company.Request
for a General Rate Revision.Arizona Public Utilities Commission.Docket No.
E-01345A-22-0144.
• North Carolina Sustainable Energy Association,Raleigh,NC 2023
Western Economics 12

Retained as an expert witness forNorth Carolina Sustainable Energy Association
regarding depreciation rates and coal plant securitization in Duke Energy Carolinas,
Request for a General Rate Revision,North Carolina Utility Commission Docket No.E-7
Sub 1276.
• Deep Blue Pacific Wind,Portland, OR 2023
Retained as an expert witness for Deep Blue Pacific Wind regarding least cost planning in
Portland General Electric Compan3L 2023 Integrated Resource Plan,Public Utility
Commission of Oregon,Docket No. LC 80.
• Duane Morris LLP Boston,MA 2022
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Harold Parsons v.The Commerce Insurance Company Suffolk Superior
Court Commonwealth of Massachusetts.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in Portland General Electric Company,
Request for a General Rate Revision,Public Utility Commission of Oregon,Docket No.
UE 394.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
depreciation rates in Portland General Electric Company Detailed Depreciation Study of
Electric Utility Properties,Public Utility Commission of Oregon,Docket No.UM 2152.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in Pacific Power Request for a General
Rate Revision.Public Utility Commission of Oregon,Docket No.UE 399.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in Puget Sound Energy General Rate
Case to Update Base Rates,Washington Utility and Transportation Commission,Docket
No.UE-220066,UG-220067,UE-210918.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers competitive
energy service in AWEC's Investigation into Long-Term Direct Access Programs,Public
Utility Commission of Oregon,Docket No.UM 2024.
• Davison Van Cleve,PC,Portland,OR 2021
Retained as an expert witness for Alliance of Western Energy Consumers competitive
energy service in Direct Access Rulemaking,Public Utility Commission of Oregon,
Docket No.AR 651.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Smart Energy Alliance regarding revenue requirement,
rate spread, and rate design in Sierra Pacific General Rate Case to Update Base Rates,
Public Utility Commission of Nevada,Docket No. 22-06014.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread,and rate design in Avista Corp General Rate Case to
Western Economics 13

Update Base Rates,Washington Utility and Transportation Commission,Docket No.
UE-220053 &UG-220054.
• Georgia Public Service Commission,OR 2022
Retained as an expert witness for Georgia Public Service Commission depreciation rates
and decommissioning costs in Georgia Power Company's 2022 General Rate Case,
Georgia Public Service Commission,Docket No.44280.
• Nichols Kaster,PLLP,Minneapolis,Minnesota,2013—
Deposed as expert witness for the plaintiffs re analysis of termination of older employees
in re Raymond,et al.v. Spirit Aerosystems,Inc.,Case No. 16-1282-JTM-GEB,United
States District Court,District of Kansas.
• Jester,Gibson&Moore,Denver,CO 2022
Deposed as an expert witness for defendants and countersuit plaintiffs regarding lost
earnings in Franklin D.Azar&Associates.P.C.,v. Ivy Ngo v.Franklin D. Azar.
• Georgia Public Service Commission Public Interest Advocacy Staff,Atlanta,GA(2022)
Provided Testimony as an expert witness in Docket No.44280 Georgia Power
Company's 2022 Rate Case Depreciation Study.
• Inland Empire Paper Co., Spokane,WA(2020)
Provided Testimony as an expert witness in WUTC Docket No.UE-200900,Avista
Corp's 2020 Rate Case regarding avoided cost pricing for a special contract.
• Davison Van Cleve,PC,Portland,OR 2021
Provided Testimony as an expert witness for Alliance of Western Energy Consumers
regarding depreciation,cost of service,rate design,and revenue requirement in Portland
General Electric Company 2021 General Rate Case,Public Utility Commission of
Oregon,Docket No.UE 394.
• Davison Van Cleve,PC,Portland,OR 2021
Provided comments as an expert witness for Alliance of Western Energy Consumers in
Puget Sound Energy's 2022 General Rate Case.Washington Utilities and Transportation
Commission.
• Davison Van Cleve,PC,Portland,OR 2022
Provided comments as an expert witness for Alliance of Western Energy Consumers in
Puget Sotuid Energy's 2022 General Rate Case.Washington Utilities and Transportation
Commission.
• Davison Van Cleve,PC,Portland, OR 2021
Provided comments as an expert witness for Alliance of Western Energy Consumers in
Avista Corp's Clean Energy Implementation Plan.Washington Utilities and
Transportation Conmtission.
• Davison Van Cleve,PC,Portland, OR 2021
Provided comments as an expert witness for Alliance of Western Energy Consumers in
PacifiCoip's General Rate Case,Public Utility Commission of Oregon,Docket No.UE
399.
• Davison Van Cleve,PC,Portland, OR 2021
Provided comments as an expert witness for Alliance of Western Energy Consumers in
Puget Sound Energy's Clean Energy Implementation Plan.Washington Utilities and
Transportation Commission.
• Hagens Berman Sobol Shapiro LLP, Phoenix. Arizona. 2021
Western Economics 14

Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Kronenberg,et al. vs.Allstate Insurance Company,et al.United States
District Court Eastern District of New York Case No.: 18-cv-06899(NGG)(JO).
• Baumgartner Law,LLC,Denver,CO,2021
Deposed as an expert witness for plaintiffs re calculation of economic harm due to injury
in re In Re: Bernadette Romero and Leonard Martinez v City of Westminster
• Killmer,Lane,and Newman,LLP,Denver,Colorado,2020
Retained as expert witness for plaintiff re racial disparities in police use of force re Estate
of Elijah J.McClain V. City Of Aurora.Colorado,Case No. 1:19-cv-01 160-
RM-MEH,United States District Court,District of Colorado.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona,2020
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Fortson,et al.v.Garrison Property and Casualty Insurance Co.United
States District Court Middle District of North Carolina Civil Action No. 1:19-cv-294.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona, 2020
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Lewis and Lewis,et al.v. Government Employees Insurance Co.United
States District Court For the District of New Jersey Civil Action No.
1:18—CV-05111—RBK—AMD.
• Cable Huston,LLP,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread and rate design in Cascade Natural Gas Corporation
Request for General Rate Revision,Public Utility Commission of Oregon,Docket No.
UG 390.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding net
power costs in Portland General Electric Company 2021 Annual Power Cost Update
Tariffff,Public Utility Commission of Oregon,Docket No.UE 377.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding net
power costs in Portland General Electric Company 2021 Annual Update Tari$Public
Utility Commission of Oregon,Docket No.UE 381.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread and rate design in Nevada Power Company 2021
General Rate Case,Public Utility Commission of Nevada,Docket No. 20-06003
• Frank& Salahuddin LLC,Denver,Colorado,2020
Retained as an expert witness for plaintiffs regarding calculation of lost earnings.
• Level Development Group,LLC,Denver,Colorado,2020
Develop real estate valuation model for establishing sale price of newly constructed
residential housing.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona,2020
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Jeff Olberg v.Allstate Insurance Company,Case No. C 18-0573-JCC,
United States District Court,Western District of Washington at Seattle.
Western Economics 15

• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona, 2020
Deposed as an expert witness for plaintiffs re calculation of economic hams due to breach
of contract in re Cameron Lindquist v. First National Insurance Company of America.
Case No. 18-cv-05301-RJB. United States District Court,Western District of Washington
at Tacoma.
• Killmer,Lane,and Newman,LLP,Denver,Colorado,2020
Deposed as expert witness for plaintiff re racial disparities in police use of force re
Brandon Washington V. City Of Aurora, Colorado,Case No. 1:19-cv-0 1160-
RM-MEH,United States District Court,District of Colorado.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding coal
plant pollution control investments,coal plant decommissioning costs,rate spread and
rate design re PacifiCorp 2020 Request for a General Rate Revision,Public Utility
Commission of Oregon Docket No.UE 374.
• Davison Van Cleve,PC,Portland,OR and Washington Attorney General,2020
Retained as an expert witness for Packaging Company of America and Washington
Public Council regarding decommissioning costs and rate design re PacifiCorp 2020
Request for a General Rate Revision,Washington Utility and Transportation
Commission.
• Sanger Law,PC,Portland,OR,2019
Retained as a consultant for Renewable Energy Coalition and for Northwest&
Intermountain Power Producers Coalition to provide analysis of PacifiCorp avoided costs
in a Utility PURPA Compliance Filing at the Washington Utility and Transportation
Commission Docket,No.UE-190666.
• Sanger Law,PC,Portland,OR,2019
Retained as a consultant for Northwest&Intermountain Power Producers Coalition to
provide analysis of Portland General Electric avoided costs in support of testimony to the
Oregon Legislature.
• Powder River Basin Resource Council,Laramie,Wyoming,2019.
Testified as an expert witness for Powder River Basin Resource Council regarding coal
plant closures re PacifiCorp 2019 Integrated Resource Plan,Wyoming Public Service
Commission Docket No. 90000-147-M-19.
• The Law Office of Ralph Lamar,Arvada,CO 2019
Deposed as an expert witness for plaintiffs regarding lost profits of a Farmers insurance
agency
• Jester,Gibson&Moore,Denver,CO 2019
Retained as an expert witness for plaintiffs regarding lost earnings in an ADEA wrongfinl
termination matter.
• Albrechta&Coble,Ltd.Fremont,OH 2O19
Retained as an expert witness for plaintiff regarding lost earnings in a race related
wrongful termination matter.
• Conrad Law,PC, Salt Lake City,UT 2019
Retained as an expert witness for Ellis-Hall Consultants,LLC.regarding economic
damages in Ellis-Hall Consultants,LLC. et. al.v.George B. Hofmann IV,United States
District Court,District of Utah,Central Division.
Western Economics 16

• Davison Van Cleve,PC,Portland,OR 2019
Retained as an expert witness for Alliance of Western Energy Consumers regarding net
variable power cost calculations in PORTLAND GENERAL ELECTRIC COMPANY,
2020 Annual Power Cost Update Tariff Public Utility Commission of Oregon Docket No.
UE 359.
• Sanger Law,PC,Portland,OR,2019
Testified as an expert witness for Renewable Energy Coalition and Rocky Mountain
Coalition for Renewable Energy regarding Qualified Facility avoided costs in
Application of Rocky Mountain Power for a Modification of Avoided Cost Methodology
and Reduced Term of PURPA Power Purchase Agreements Public Service Commission
of Wyoming Docket No. 20000-545-ET 18
• Sanger Law,PC,Portland,OR,2019
Retained as an expert witness for Cafeto Coffee Company regarding the necessity,design,
and location of transmission lines in SPRINGFIELD UTILITY BOARD Petition for
Certificate of Public Convenience and Necessity Public Utility Commission of Oregon
Docket No. PCN 3.
• Baumgartner Law,LLC,Denver,CO,2018
Retained as an expert witness for plaintiffs re calculation of economic harm due to injury
in re Eric Bowman.v. Top Tier Colorado. LLC.,Case No. 18CV31359,United States
District Court,District of Colorado.
• Cohen Milstein Sellers&Toll PLLC,Washington DC,2018
Retained as an expert witness for plaintiffs re calculation of economic harnn due to breach
of contract in re Isaac Harris et al.v.Medical Transportation Management. laic.. Civil
Action No. 17-1371,United States District Court,District of Columbia.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding
depreciation rates in re PacifiCorp Application for Authority to Implement Revised
Depreciation Rates,Public Utility Commission of Oregon Docket No. UM 1968.
• Davison Van Cleve,PC, Salem,OR and Washington Attorney General,OR 2020
Retained as an expert witness for Packaging Company of America and Washington
Public Council regarding depreciation rates in re Pacific Power 2018 Depreciation Sandy.
Washington Utility and Transportation Commission,Docket No.UE-180778.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona,2018
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in re Vicky Maldonado and Carter v. Apple Inc..AppleCare Services
Company Inc.,and Apple CSC,Inc.,Case No. 3:16-cv-04067-WHO.United States
District Court,District of California.
• Hagens Berman Sobol Shapiro,LLP,Phoenix,Arizona,2018
Deposed and testified as an expert witness for plaintiffs re calculation of unpaid mileage
for truck drivers in re Swift Transportation Co.,Inc.,Civil Action No.CV2004-001777,
Superior Court of the State of Arizona,County of Maricopa.
• Killmer,Lane,and Newman,LLP,Denver,Colorado,2018
Retained as expert witness for plaintiffs re reasonable attorney fees in re Jeanne Stroup
and Ruben Lee,v.United Airlines,Inc.,Case No. 15-cv-0 13 89-WYD-STV,United States
District Court,District of Colorado.
Western Economics 17

• Klein and Frank,PC,Denver,Colorado,2018
Retained as expert witness for plaintiffs re potential jury bias in re Gail GoehriQ and
Chris Goehrig v. Core Mountain Enterprises.LLC,Case No. 2016CV030004. San Juan
County District Court.
• Robert Belluso,Pennsylvania,2017
Retained as expert witness for plaintiff re lost profit in re Robert Belluso D.O.v Trustees
of Charleroi Cornnrnunit�,Park PHRC Case No. 201505365,Pennsylvania Human
Relations Commission.
• Lowery Parady,LLC,Denver,Colorado,2017
Analyzed payroll data and calculated unpaid overtime and unpaid hours for plaintiff class
action in re Violeta Solis,et al. v. The Circle Group.LLC. et al..Case No.
1:16-cv-01329-RBJ,United States District Court,District of Colorado.
• Sawaya&Miller Law Firm,Denver,Colorado,2017
Provided data processing and analysis of employment records.
• Financial Scholars Group,Orinda,California,2017
Provided analysis of risk profile in bundled real estate and personal loans in re Old
Republic Insurance Company v.Countrywide Bank et al.,Circuit Court of Cook County,
Illinois,Chancery Division.
• Financial Scholars Group,Orinda,California,2017
Provided consultation and analysis of financial market transactions in preparation of
settlement claims filings in re Laydon v.Mizuho Bank.Ltd.,et al.and Sonterra Capital
Master Fund Ltd.,et al v.UBS AG et al.
• Clean Energy Action,Boulder,Colorado,2016—2017
Provided consultation on the appropriate discounting methodology used in energy
resource planning in the Public Service Company of Colorado application for approval of
the 2016 Electric Resource Plan,Proceeding No. 16A-0396E,Public Utilities
Commission of the State of Colorado.
• Confidential Client,2016
Provided analysis and report on the probability that distinct crimes are independent
events based on geographical analysis of crime rates.
• Christine Lamb and Kevin James Burns,Denver,Colorado,2016
Provided data analysis for defendant of the impact of ethnicity on termination decisions
in re Aragon et al v. Home Depot USA,Inc., Case No. 1:15-cv-00466-MCA-KK,United
States District Court,District of New Mexico.
• Steptoe&Johnson LLP,Washington,DC,2015—2016
Programmed analysis of internet traffic data for plaintiffs applying a proprietary
probability model developed to identify and verify accounts responsible for repeated
infringements of asserted copyrights by defendants' internet subscribers in re BMG
Rights Management(US)LLC. and Round Hill Music LP v. Cox Enterprises. Inc..et al.,
Case No. 1:14-cv-1611(LOG/JFA),United States District Court Eastern District of
Virginia,Alexandria Division.
• Padilla&Padilla,PLLC,Denver,Colorado,2014—2016
Provided research and analysis for plaintiffs re the impact on minority applicants from
use of the AccuPlacer Test by the City and County of Denver,and estimated damages in
Western Economics 18

re Marian G. Kerner et al.v. City and County of Denver,Civil Action No.
11-cv-00256-MSK-KMT,United States District Court,District of Colorado.
• U.S. Equal Employment Opportunity Commission,2013
Provided statistical analysis of EEOC filings.
OTHER REGULATORY PROCEEDINGS:
• Portland General Electric 2018 AUT UE 335
• Portland General Electric 2016 Annual Power Cost Variance Docket No.UE 329.
• PacifiCorp 2016 Power Cost Adjustment Mechanism Docket No.UE 327.
• Public Utility Commission of Oregon Staff Investigation into the Treatment of New Facility
Direct Access Charges Docket No.UM 1837
• PacifiCorp Oregon Specific Cost Allocation Investigation Docket No.UM 1824.
• PacifiCorp 2018 Transition Adjustment Mechanism Docket No.UE 323.
• Portland General Electric 2018 General Rate Case Docket No.UE 319.
• Avista Corp. 2017 General Rate Case Docket No.UG 325.
• Portland General Electric Affiliated Interest Agreement with Portland General Gas Supply
Docket No.UI 376.
• Portland General Electric 2017 Automated Update Tariff Docket No.UE 308
• PacifiCorp 2017 Transition Adjustment Mechanism Docket No.UE 307
• Portland General Electric 2017 Reauthorization of Decoupling Adjustment Docket No.UE
306
• Northwest Natural Gas Investigation of WARM Program Docket No.UM 1750.
• PacifiCorp Investigation into Multi-Jurisdictional Allocation Issues Docket No.UM 1050.
• Idaho Power Company 2015 Power Supply Expense True Up Docket No.UE 305
• Homer Electric Association 2015 Depreciation Study U-15-094
• Submitted prefiled testimony regarding the depreciation study.
• Chugach Electric Association 2015 Rate Case U-15-081
• Developed staff position regarding margin calculations.
• ENSTAR 2014 Rate Case U-14-111
• Submitted prefiled testimony regarding sales forecast.
• Alaska Pacific Environmental Services 2014 Rate Case U-14-114/115/116/117/118
Submitted prefiled testimony regarding cost allocations,cost of service,cost of capital,
affiliated interests,and depreciation.
• Alaska Waste 2014 Rate Case U-14-104/105/106/107
Submitted prefiled testimony regarding cost of service study,cost of capital,operating
ratio,and affiliated interest real estate contracts.
• Fairbanks Natural Gas 2014 Rate Case U-14-102
Submitted prefiled testimony regarding cost of service study and forecasting models.
• Avista 2015 Rate Case U-14-104
Submitted analysis supporting OPUC Staff settlement positions regarding Avista's sales
and load forecast,decoupling mechanisms and interstate cost allocation methodology.
Represented Staff in settlement conferences on November 21,November 26,and
December 4,2013.
• Portland General Electric 2015 Rate Case
Western Economics 19

Submitted pre-filed opening testimony addressing PGE's sales forecast,printing and
mailing budget forecast,mailing budget,marginal cost study,line extension policy and
reactive demand charge. Represented OPUC Staff in settlement conferences on May 20,
May 27,and June 12,2014.
• Portland General Electric 2014 General Rate Case
Submitted analysis supporting OPUC Staff settlement positions regarding PGE's sales
and load forecast,revenue decoupling mechanism,and cost of service study.Represented
OPUC Staff in settlement conferences on May 29,June 3,June 6,July 2,and July 9 of
2013. Submitted testimony in support of partial stipulation,pre-filed opening testimony
addressing PGE's decoupling mechanism,and testimony in support of a second partial
stipulation.
• PacifiCorp 2014 General Electric Rate Case
Submitted analysis supporting OPUC Staff settlement positions regarding PacifiCorp's
sales and load forecast and cost of service study. Represented Staff in settlement
conferences on June 12 through June 14,2013.
Western Economics 110

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER CASE NO. IPC-E-24-44
COMPANY'S APPLICATION FOR
APPROVAL OF A SPECIAL CONTRACT
AND TARIFF SCHEDULE 28 TO PROVIDE
ELECTRIC SERVICE TO MICRON IDAHO EXHIBIT 102
SEMICONDUCTOR MANUFACTURING
TRITON LLC
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
LANCE D. KAUFMAN, Ph.D. Confidential Exhibit 102 Harm Exists Analysis

CONFIDENTIAL
MICRONWITH •AD HARM
Ski thousands.unless otherwise noted
Column (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) W (M) (N) (0) (P) (Q) (R)
Remaining System(Excl.Micron FAB) Micron FAB Allocation 11 1111pipil
Demand Classified Revenue Requirement Energy Sales G+T Only Demand Classified Revenue Requirement Energy Sales G+T On/y Demand Classified Revenue Requirement Energy Sales G+T Ordy
Row Year Generation Transmission Embedded Total (MWh) S/MWh _ Generation Transmission Embedded Total (MWh) S/MWh €Generation Transmission Embedded Total (MWh) f/MWh €
(1) 2024 s s 1 s s � a s s s s s s s 1 $ $ $
(4) 2027
(5) 2028
(6) 2029
(8) 2031
(9) 2032
(10) ,..........2033,,,,,,,,,.����� ����� ...... ..................��o.. ��o� ����� ����� ���. ...... .. ��o. ....... o� �a
(11) ` Total S- s s- s- f s s $ s- s s- s s- s- s
(12) ............!r�!..............a.!•...,.,_,....!•.,..,s!•,...s,� ....... ...._..,.,...,,,!•,,..,f,,,.. ....,,f,,....,,. ..,,.._,..., ,,,.._..,..!•.,..,.,..!•..,.a...,.....,.!•,...._ ,...,,_,.,..!•..,.,a!•,,,,._!•......�,...a...........
!•...
WITHOUT •• •AD HARM EXISTS ANALYSIS
fir thousands,unless otherwise noted
Remaining System(Excl.Mlcrw FAB) Micron FAB Allocation
Demand Classified Revenue Requirement Energy Sales G+T Ody Demand Classified Revenue Requirement Energy Sales G.T Ortly Demand Classified Revenue Requirement Energy Sales G.T Onty
Year Generation Transmission Embedded Total (MWh) - f1MWh ;Generation Transmission Embedded Total (MWh) f/MMIh ;Generation Transmission Embedded Total (MWh) f/MWh
(13) zoza $ s I s g a s s I s $ 1 Is 1 s s I s s � s
(14) 2025 1 = I I 1 1 I 1 = 1
(15) 2026 I I I 1 I 1
(16) 2027
(17) 2028
(18) 2029
(19) 2030
(20) 2031
(21) 2032
(22) 2033 ....� ����� ..... ..... �i��� ��i�� ����� ����� ���. .... ��3. ..i.. ..... ..... ���� ��.�
(zs) = rntal s� s s� s� s s 1 s 1 s 1 s 1 I $
1 S� f s� s� $
(24) ...........N� ......._!•......f.....!•....._!•......s. ..........�L:A..........!•....s.......................1......s......................1......_,......................1..,..s.......................1...................................1...._.................1..........s�....,,i..,...f!•..,.._!•......�....s...........=...................
................................................................................................................................................................. ..........................................................................................................,.....,.....................
(25) fINIVNh Increase/(Decrease)vs.No Micron FAB-TataUAverage .%€ = Total f in thousands Increasel(Decrease)vs.No Micron FAB-Total/Average $ -
(26) = f7MVllh Increase)Decrease vs.No Micron FAB-NPV %€ Total f in thousands Increase!Decrease vs.No Micron FAB-NW f
_............................................................................................................................................................................................................................................a...,.... :.,...,.....,.....,,....,,...,,....,,....,,................................,,....,,...,,....,,...,,....,,.............,...........................................................................................................-...;