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Home My WebLink AboutYankel COS 3 normalized demand.xlsSheet3 Sheet2 Sheet1 allocator FERC Accounting Company Allocation Gen Srv Area Lg Power Irrigation UNMETERED MUNICIPAL TRAFFIC SC Account Account Description Adjusted Factor Residential Primary Secondary Lighting GEN SERVICE ST LIGHT CONTROL DOE/INEL JR SIMPLOT MICRON TOTAL CHECK No. Factor ID Idaho Symbol (9-P) (9-S) (19-P) (24-S) GROSS PLANT, PRODUCTION, STEAM (GPPS) 310 Land and Land Rights 311 Structures and Improvements 312 Boiler Plant Equipment 314 Turbogenerator Units 315 Accessory Electric Equipment 316 Misc Power Plant Equipment 310-316 System: Gross Plant, Production, Steam Energy related Demand related energy summer 10ES winter 10EW demand 10S 10W GROSS PLANT, PRODUCTION, HYDRO (GPPH) 330 331 332 Reservoirs, Dams & Waterways 333 Water Wheel, Turbines, & Generators 334 335 Miscellaneous Power Plant Equipment 336 Roads, Railroads, & Bridges 330-336 System: Gross Plant, Production, Hydro Total GROSS PLANT, PRODUCTION, OTHER (GPPO) 340 341 342 Fuel Holders, Producers, & Accessories 343 Prime Movers 344 Generators 345 Accessory Electric Plant 346 System: Gross Plant, Production, Other System: Gross Plant, Production GROSS PLANT, TRANSMISSION (GPT) 350 13D direct assignment 9999DA 352 353 Station Equipment 354 Towers and Structures 355 Poles and Fixtures 355DA 356 Clearing and Grading 356DA 359 Roads and Trails System: Gross Plant, Transmission GROSS PLANT, DISTRIBUTION (GPD) 360 20D substation direct DIRECT substation CIAC 361 362 364 Poles, Towers, Fixtures Pri Lines D Pri Lines C 20C secondy direct Sec Lines D 30D Sec Lines C 30C 365 Overhead Conductors 366 Underground Conduit 367 Underground Conductors 368 Line Tranformers Line Trans pri D Line Trans pri C Line Trans pri direct Line Trans sec D Line Trans sec C 369 Services 370 Meters 371 Installations On Customers' Premises 373 Street Lights System: Gross Plant, Distribution GTP ALLOCATOR GTP GROSS PLANT, GENERAL (GPG) 389 390 391 Office Furniture and Equipment 392 Transportation Equipment 393 Stores Equipment 394 Tools, Shop and Garage Equipment 395 Laboratory Equipment 396 Power Operated Equipment 397 Communication Equipment 398 Miscellaneous Equipment System: Gross Plant, General 9999PTD GROSS PLANT, INTANGIBLE (GPI) 301 Organization 302 Franchises 303 Miscellaneous System: Gross Plant, Intangible Total Electric Plant In Service ACCUMULATED DEPRECIATION, PRODUCTION Accumulated Depreciation, Production, Steam Accumulated Depreciation, Production, Hydro 340-346 Accumulated Depreciation, Production, Other System: Accumulated Depreciation, Production Production ACCUMULATED DEPRECIATION, TRANSMISSION 350-359 System: Accumulated Depreciation, Transmission Transmission ACCUMULATED DEPRECIATION, DISTRIBUTION 108360 108361 108362 108364 Poles, Towers and Fixtures 108365 108366 108367 108368 Line Transformers 108369 108370 108371 Installations on Customers' Premises 108373 System: Accumulated Depreciation, Distribution ACCUMULATED DEPRECIATION, GENERAL System: Accumulated Depreciation, General Accumulated Provision for Depreciation ACCUMULATED AMORTIZATION 111IP Intangible Plant Intangible 111CLH Hydro System: Accumulated Amortization Plant in service less accumulated depreciation customer advances for construction Power supply other custadv total cust adv for construction Accumulated deferred income taxes P111P Plant-Intang this allocator on page 111 of Ex 37 is slightly different that the numbers derived here Accelerated amortization Other property Other total accum. Def. Income tax Net electric plant in service Working Capital Fuel inventory 10E Plant Materials & supplies Production - General production Transmission - General Distribution-General Other - Unclassified Total Account 154 Prepaid Items Ad Valorem taxes Other prod-related PP Insurance Pension expense Labor Prepaid retireee benefits Misc Prepayments Total Acct 165 Working cash allowance Total Working Capital ADDITIONS TO RATE BASE 105 Plant Held For Future Use Distribution General Mining System Net Plant total Plant Held For Future Use Electric Plant Acquisition Adjustments distribution allocated on distribution while Company used distribution, but not CIAC component Conservation programs Idaho deferred conservation Hydro 182 Misc. other regulatory assets Reorganization costs LABOR Am. Falls bond Ref/Boardman coal KWH-Tot Photovoltaic start-up et.al. postretirement postemployment incremental security costs P101P total other reg. Assets Total deferred programs Development of subsidiary rate base investment in IERCO KWH-S KWH Prepaid Coal Royalties notes payable to subsidiary total subsidiary rate base TOTAL COMBINED RATE BASE ELECTRIC OPERATING REVENUES Sales of Electricity 440-448 Retail Direct From Ex 39 page 1 line 26 Firm sales for resale System Opportunity sales TOTAL SALES OF ELECTRICITY Other Electric Operating Revenues Merchandising revenues M-REV Miscellaneous service renenues Rents from electric property Substation equipment Acct 353 Station and line rentrals Trans Plnt Real Estate rents Gen Plnt cogeneration Cogen Dark fiber project Pole attachments D364 Facilities charges Overnight park rents Hydro Plnt Misc PTD Total Acct 454 456 Other electric revenues Trans for others-Firm 354-359 Trans for others-Non Firm Antelope-Alt. Service charage Photovotaic station service Transmission for IES Conservation recovery (OR) Standby charge Sierra Pacific usage charge Total acct 456 TOTAL OTHER OPERATING REVENUE TOTAL OPERATING REVENUES OPEATION & MAINTENANCE EXPENSE PRODUCTION O&M EXPENSE Steam Power Generation 500 Operation Supervision and Engineering Pl-S steam Plt 501 Fuel-Related Steam Power Production Expenses kwh-s 502 Steam Expenses 505 Electric Expenses Total Acct 505 Pl-s Rents System Net Plant, Production, Steam O&M 510 Maintenance Supervision and Engineering 511 Maintenance of Structures 512 Maintenance of Boiler Plant Total Acct 512 513 Maintenance of Electric Plant Total Acct 513 514 Maintenance of Miscellaneous Steam Plant System Net Plant, Production, Steam Maintenance Tot. Steam Power Generation Production Expenses Hydraulic Power Generation 535 L 678 hydro plt 536 Water for Power Pl-h 537 Hydraulic Expenses 538 kwh-h Total Acct. 538 539 Miscellaneous Hydro Expenses 540 Rents (Hydro Generation) TOTAL HYDRO OPERATION EXPENSE 541 542 543 Maintenance of Dams and Waterways 544 545 Maintenance of Miscellaneous Hydro Plant TOTAL HYDRO MAINTENANCE EXPENSE TOTAL HYDRO O&M EXPENSE Other Power Generation 546 Pl-O oth prod plt 547 Fuel kwh 548 Generation Expense Total Acct. 548 549 Miscellaneous Other TOTAL OTHER POWER OPERATION EXP 551 L 701 10D 552 553 Maintenance of Generation and Electric Plant Total Acct. 553 554 Maintenance of Miscellaneous Other TOT. OTHER POWER MAINT EXP TOTAL OTHER POWER O&M EXP Other Power Supply Purchased Power-energy related pp-kwh Cogen & small power prod. Capacity related pp-kw Total Cogen & small power Total Acct. 555 556 System Control and Load Dispatch 557 Other Expenses total Other Power Supply Production Expense total Production Expense TRANSMISSION O&M EXPENSE 560 L 715 561 Load Dispatching L 63 562 Station Expense L 38-39 563 Overhead Line Expense L 44-55 Acct 354-56 565 Transmission of Electricity by Others kwh-T 566 Miscellaneous Transmission Expense 567 Rents - Transmission TOTAL TRANSMISSION OPERATION 568 L723 569 L 33-34 Acct 352 570 Maintenance of Station Equipment 571 Maintenance of Overhead Lines 573 Maintenance of Miscellaneous Transmission Plant TOTAL TRANSMISSION MAINTENANCE total Transmission Expense DISTRIBUTION O&M EXPENSE 580 L 733 Acct 581-89 581 D3601 582 L 78 acct 362 583 L 83&84 acct 364-65 584 Underground Line Expense L 85&86 acct 366-67 585 Street Lighting and Signal Systems direct 586 Meter Expenses acct 370 587 Customer Installation Expenses acct 587 588 Miscellaneous Distribution Expenses 589 TOTAL DISTRIBUTION OPERATION 590 L 745 acct 591-98 591 L73 Acct 361 592 593 L 83-84 594 Maintenance of Underground Lines 595 Maintenance of Line Transformers L 87 acct 368 596 Maintenance of Street Lighting and Signal Systems 597 Maintenance of Meters 598 Maintenance of Miscellaneous Distribution Plant TOTAL DISTRIBUTION MAINTENANCE total Distribution Expense CUSTOMER ACCOUNTS EXPENSE 901 Supervision L 758 acct 902-03 902 Meter Reading Expenses acct 902 903 Customer Receipts and Collections Acct 903 904 Uncollectible Accounts acct 904 905 Miscellaneous Customer Accounts Expense L464-466 acct 902-04 total Customer Accounts Expense CUSTOMER SERVICE EXPENSE 907 L 766 908 Customer Assistance system conservation Pl-H Hydro plt customers Total Acct 908 909 Informational and Instructional Advances 910 Miscellaneous Customer Service L 471-475 acct 908-09 total Customer Service Expense ADMINISTRATIVE & GENERAL EXPENSE 920 Administrative and General Salaries 921 Office Supplies and Expenses Admin & Gen. Exp transferred 923 Outside Services 924 Property Insurance production- steam all risk & misc P110P-L20 intangible total account 924 925 Injuries and Damages 926 Employee Pensions and Benefits 927 Franchise Requirements plt less intan 928 Regulatory Commission Expense FERC admin assess-capacity L 24 FERC admin assess-energy FERC rate case exp FERC Order 472 FERC other SEC exp P110P IPUC rate case IPUC other plant Oregon rate case Oregon other Nevada PSC-rate Neveda PSC-other Total acct 928 929 Duplicate Charges General advertising 931 L 108 general plt 935 Maintenance of General Plant total Administrative & General Expense Merchandising expense M-exp total Operations and Maintenance Expense Summary of Operations and Maintenance Expense Total Production Expense Total Transmission Expense Total Distribution Expense Total Customer Accounts Expense Total Customer Service Expense Total Administrative and General Expense DEPRECIATION EXPENSE Steam Depreciation L 20 Steam Hydro Depreciation L 21 Other Production Depreciation L 22 Other Plt Transmission Depreciation land and land rights L 30 strutures L 35 station equipment L 40 towers L 46 poles & fixtures L 51 overhead conductors L 56 roads L 62 Total Transmission plant Distribution Depreciation 403360 Land and Land Rights (Acct 360) D360N 403361 Structures (Acct 361) D361N net 361 403362 Station Equipment (Acct 362) D362N net 362 403364 Poles and Towers (Acct 364) L 83 403365 Overhead Conductors (Acct 365) L 84 403366 Underground Conduit (Acct 366) L 85 403367 Underground Conductor (Acct 367) L 86 403368 Line Transformers (Acct 368) 403369 Services (Acct 369) 403370 Meters (Acct 370) 403371 Installations on Customers' Premises (Acct 371) 403373 Street Lights (Acct 373) total Distribution Depreciation General Depreciation L 97 p-ptd Structures & impr L 98 office furniture L 99 transportation equ L 100 stores L 101 tools, shop, & gar L 102 laboratory L 103 power operated equi L 104 communications equ L 105 misce L 106 total General Plant TOTAL DEPRECIATION EXPENSE AMORTIZATION EXPENSE Intangible plant Hydraulic production Adjustments, gains & losses Total Amortization exp total depreciation & amortization exp TAXES OTHER THAN INCOME TAXES Federal taxes FICA FUTA Less payroll deductions State taxes Ad Valorem Jim Bridger steam Valmy Boardman other production other gen other transmission transm other distribution D3602N other general general Licenses-hydro hydro Regulatory commission fees Oregon Nevada franchise taxes Other State taxes unemployment taxes labor hydro generation tax kwh-tax Irrigation-PIC TOTAL TAXES OTHER THAN INCOME INCOME TAXES Net provision for defer. Inc tax Investment tax credit adj summary of income taxes Total federal income tax gross plt State income tax other states total state income tax Total Operating expenses Net Operating Income Rate base rate of return electric plant in service less accum provision for depre less amort of other utility plant net electric plant in service customer advances for constr accum deferred income taxes electric plant acquisition adj working capital deferred programs subsidiary rate base subsidiary CIAC TOTAL RATE BASE sales revenues other operating revenue TOTAL OPERATING REVENUE O&M expenses depreciation exp amortiz of limited plant exp taxes other than income provisions for feferred income tax investment tax credit adj federal income taxes state income taxes TOTAL OPERATING EXPENSE OPERATING INCOME ADD: IERCO OPERATING INCOME CONSOLIDATED OPERATING INCOME RATE OF RETURN CA METER READING CUSTOMER C10 SUBSTATION CIAC D20S RETAIL SALES REVENUE R01 REVENUE R02 SUBSTATIONS - GENERAL D10U DEMAND - POWER SUPPLY D11U LINES - PRIMARY DEMAND LINE TRANS - PRIMARY DEMAND D12U DEMAND - TRANSMISSION D13U LINE TRANS - SECOND DEMAND LINES - SECONDARY DEMAND D14U DEMAND - SUBTRANSMISSION D15U DEMAND D99U DEMAND - Summer D99US ENERGY - ANNUAL E99U ENERGY - POWER SUPPLY ENERGY - Summer E99US ENERGY - Non-Summer E99UW TRANSMISSION S01U DIST SS S02U DIST PRI LINES S03U DIST LINE TRANS S04U STREET LIGHTS S05U OTHER - RATE BASE S06U OTHER - EXPENSE S07U METERS CW370 METER READING CW902 UNCOLLECTIBLES CW904 INSTALL ON CUST PREM CWINSTAL SUBSTATIONS - DIRECT DA3602 LINE TRANS - SECOND DIRECT DA368 DA373 FACILITIES CHARGE REVENUE DA454 DEMAND - DIRECT DA3509 DA ACCT 355 DA355 DA ACCT 356 DA356 DA ACCT 360 DA360 DA ACCT 361 DA361 DA ACCT 362 DA362 360DA 361DA 362DA LINES - SECONDARY DIRECT DA3647 INSTALL ON CUST PREMISES DA371 ENERGY DAKWH NUMBER OF BILLINGS BILLING DEMAND CUSTOMER WEIGHTS LINES - PRIMARY CUSTOMER C20 LINES - SECONDARY CUSTOMER C30 LINE TRANS - PRIMARY CUST C50 LINE TRANS - SECOND CUSTOMER C60 CUSTOMER ACCOUNTS C903 CA UNCOLLECTIBLES C904 SERVICES CW369 D20 D30 D50 D60 Allocator 10s DEMAND - Non-Summer 10w 11D 15D 364acct 365acct 366acct 367acct 368acct 369acct 369CW 370acct 371acct 373acct 50C 50D 60C 60D 903C 904C No direct assignment Production transmission distribution CIAC detail Acct 364 Acct 365 Acct 366 Acct 367 Acct 368 Acct 369 Acct 370 Acct 371 Acct 373 5 year customer advances total Miscellaneous Revenues 2002 misc-rev direct Merchandising revenue distribution less 360, 361, 362, 370 Acct 354-359 Steam plant investment Production plant investment Prod. Plt Other production plant investment Oth Prod Plt Distribution sepervision operation acct 581-89 Distribution sepervision maintenance acct 590-98 Acct 587 per Brilz WP --28 Acct 902 per Brilz WP-29 Acct 903 per Brilz WP-30 acct 903 Acct 904 Brilz WP-31 Acct 905 Acct 908 syst conservation 2002 customers DEVELOPMENT OF LABOR ALLOCATOR supervision & eng 500 L 660 fuel 501 steam expense 502 electric expense 505 misc 506 rents 507 steam operation exp. supervision & eng 510 L 674 structures 511 boiler plant 512 electric plant 513 misc 514 steam maintenance exp. TOTAL STEAM GENERATION EXP supervision & eng 535 L 679-683 water for power 536 hydraulic exp 537 electric exp 538 misc 539 rents 540 hydro operation exp supervision & eng 541 L 686-689 structures 542 reservoirs, dams 543 electric plant 544 misc 545 hydro maintenance exp TOTAL HYDRO GENERATION EXP supervision & eng 546 L 696-698 generation exp 548 misc exp 549 rents 550 other power operation exp supervision & eng 551 L 702-704 strutures 552 generation & elect plt 553 misc 554 other power maintenance exp TOTAL OTHER POWER GEN EXP purchase power 555 Load control & disp. 556 other expenses total other power supply exp supervision & eng 560 L 716-721 load dispatching 561 station exp overhead lines 563 trans by others 565 misc 566 rents 567 total transmission operation exp supervision & eng 568 L 724-727 sturctures 569 station equipment 570 overhead lines 571 misc 573 total transmission maint. Exp supervision & eng 580 L 734-742 load dispatch 581 station exp 582 overhead lines 583 L 83+84 underground line exp 584 L 85-86 street light & singnal 585 meter exp 586 acct 586 customer install 587 misc 588 rents 589 total distribution operation supervision & eng 590 L 746-753 structures 591 L 73 station equipment 592 overhead lines 593 undergournd lines 594 line transformers 595 street linghting & signal 596 meters 597 misc 598 total distribution maintenance supervision 901 L 759-762 meter reading 902 customer record 903 uncollectible 904 misc 905 L 759-761 tot. customer accounting supervision 907 L 767-769 customer assistance 908 L474 acct 908 Information 909 L 475 misc 910 L 767-768 tot. cust serv & info administrataive & general 920 non-A&G labor office supplies 921 A&G exp transferred 922 outside services 923 O&M-M property insurance 924 production-steam total acct 924 injuries & damages 925 employee pensions & benefits 926 franchise requirements 927 regulatory expense 928 FERC admin assessments duplicate charges 929 general advertising 9301 misc 9302 rents 931 general plant maintenance 935 gen. Plt Total A&G expenses O&M PROD,TRANS,DIST,CA & CI (LABOR ONLY) ratio TOTAL OPER & MAINT EXP TOTAL LABOR-RATIO Total (not net) plant less intangible kwh tax per Brilz WP-35 kwh tax demand transmission Non-weighted per Company filing Exhibit 40 Weighted per Company filing Exhibit 40 Irrigation Demand Normalized, the rest per Company filing Exhibit 40 company base case. normalized demand 1.00 2.00 1.00 3.00 -1.00 -7.00 -15.00 -40.00 -41.00 -42.00 -1.00 -7.00 -15.00 -40.00 -41.00 -42.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 11.00 12.00 13.00 14.00 729572138.00 729572138.00 0.00 15.00 0.55 1.00 0.45 403161563.46 16.00 0.45 1.00 326410574.54 17.00 403161563.46