20020307Production Responses.pdf

D. Douglas Larson
Vice President, Regulation
f')1 S. Main Street, Suite 2300
. Jlt Lake City, UT 84140
\d01) 220-2190 (phone)
PE~Hl~D16 (fax) EI
iL'
'*
PACIFICORP
PACIFIC POWER. UTAH POWER
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March 6, 2002
Eric L. Olsen
Racine, Olson, Nye, Budge & Bailey, Chartered
201 E. Center
Pocatello, ID 83204
RE: IIP A Second Production Request, Case No. P AC-02-
Please find enclosed PacifiCorp s responses to IIPA Production Requests 2., 2., and 2.15-
17 in Case No. PAC-02-1. If you have any questions, please call me at [phone].
Sincerely,
lJ,!PN.-
D. Douglas Larson
PacifiCorp
John M. Eriksson
STOEL RIVES LLP
201 South Main Street, Suite 1100
Salt Lake City, Utah 84111
Telephone: [phone]
Facsimile [phone]
Mary S. Hobson
STOEL RIVES LLP
101 South Capitol Blvd., Suite 1800
Boise, Idaho 83702-5958
Telephone: [phone]
Facsimile [phone]
Attorneys for PacifiCorp
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
In the Matter of the Application of
ACIFICORP dba Utah Power & Light
Company for Approval of Changes to Its Electric Service Schedules
CASE NO. PAC-02-
PACIFICORP'S RESPONSES TO
THE SECOND PRODUCTION
REQUEST OF IDAHO IRRIGATION
PUMPERS ASSOCIATION
PacifiCorp hereby responds to the Second Production Request of the Idaho Irrigation
Pumpers Association as follows. Responses to requests 1-9, 13 , and 15-17 are provided
herein. Responses to requests 10-12 and 14 are absent.
PacifiCofR Response to Second Production
Request 01 Idalio Irrigation Pumpers Association
PacifiCorp/P AC-
February 13, 2002
IIP A 2nd set Data Request No.
lIP A Data Request No.
Please provide a copy ofthe Company s FERC Form 1 for 2000 and a copy of the
2001 Form 1 when it is available.
Response to lIP A Data Request No.
PacifiCorp s FERC Form 1 for 2000 is provided as Attachment IIPA 2.1. The
2001 Form 1 is expected to be available in Mayor June 2002. Note: The 2000
Form 1 is being provided to the requesting party only. If other parties desire a
copy, please contact the company.
IDAHO
CASE NO. PAC-O2-
PACIFICORP
liP ADA TARE Q DE S T
TT A CHMENT liP A 2.
PacifiCorp/P AC-
February 13, 2002
IIP A 2nd set Data Request No.
lIP A Data Request No.
Please provide copies ofthe Idaho Jurisdictional Form 1 that the Company files
with the Idaho PUC for the years 1997 through 2000 plus 2001 when available.
Response to lIP A Data Request No.
Attached are copies of the Idaho Jurisdictional Form 1 for years 1997 through
2000. The Idaho Jurisdictional Form 1 for the year 2001 will be available after
June 30, 2002.
IDAHO
CASE NO. PAC-O2-
PACIFICORP
liP A DATA REQUEST
ATTACHMENT liP A 2.
Utah ForT'"ages 114-115
Utah Power & Light CompanyState of Idaho
STATEMENT OF INCOME FOR THE YEAR
Dec. 31, 1997
1. Report amounts for accounts 412 and 413, Revenue and
Expenses from Utility Plant Leased to Others, in another utility
column (i o) in a similar manner to a utility department.
Spread the amount(s) over lines 01 thru 20 as appropriate. In-
clude these amounts in columns (c) and (d) totals.
2. Report amounts in account 414, Other Utility Operating
Income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 7, 9, and 10 for Natural Gas corn-
panies using accounts 404.. 404.2, 404., 407., and 407.
4. Use page 122 for important notes regarding the state-
ment of income or any account thereof.
5. Give concise explanations conceming unsettled rate pro-
LIne
No.Account
UTILITY OPERATING INCOME
2 Operating Revenues (400)
3 Operating Expenses
Operation Expenses (401)
Maintenance Expenses (402)
Depreciation Expense (403)
Amort. & Depl. of Utility Plant (404-405)
Amort. of Utility Plant Acq. Adj. (406)
Amort. of Property Losses, Unrecovered Plant and
Regulatory Study Costs (407)10 Amort. of Conversion Expenses (407)
11 Taxes Other Than Income Taxes (408.12 Income Taxes - Federal (409.13 - Other (409.14 Provision for Deferred Inc. Taxes (410.15 (Less) Provision for Deferred Income Taxes - Cr.(411.16 Investment Tax Credit Adj. - Net (411.17 (Less) Gains from Disp. of Utility Plant (411.18 Losses from Disp. of Utility Plant (411.19 Other Interest Income & Expense - Net
ceedings where a contingency exists such that refunds of a
material amount may need to be made to the utility'
customers or which may result in a material refund to the util-
ity with respect to power or gas purchases. State for each year
affected the gross revenues or costs to which the contingency
relates and the tax effects together with an explanation of the
major factors which affect the rights of the utility to retain
such revenues or recover amounts paid with respect to power
and gas purchases.
6. Give concise explanations conceming significant
amounts of any refunds made or received during the year
Ref.
Page
No.
TOTAL
Current Year Previous Year
$149,853,641 127,950,286
98,274,602 59,723,784
507,202 245,031
16,617,061 15,183,780
623,560 114 182
198,453 220,196
31,036 604
124 028 221,063
452,187 205,246
609,532 879,558
055,582 588,064
(7,361,905)(4,365,170)
(642,593)(654,562)
(931,772)(339,619)
130,456,963 99,049,166
$19,396,578 $28,901,130
300
320-323
320-323
336
336
262-263
262-263
262-263
234,274-277
234 274-277
266
TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 19)
Net Utility Operating Income (Enter Total of line 2 less 20)
(Carry forward to page 117, line 21)
Page 114
Utah Power & LIght Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
Dec. 31, 1997
resulting from settlement of any rate proceeding affecting
revenues received or costs incurred for power or gas pur-
chases, and a summary of the adjustments made to balance
sheet, income, and expense accounts.
7. If any notes appearing in the report to stockholders
are applicable to this Statement of Income, such notes may
be attached at page 122.
8. Enter on page 122 a concise explanation of only
those changes in accounting methods made during the year
which had an effect on net income, including the basis of
Current Year
allocations and apportionments from those used in the pre-
ceding year. Also give the approximate dollar effect of such
changes.
9. Explain in a footnote if the previous year's figures
are different from that reported in prior reports.
10. If the columns are insufficient for reporting addi-
tional utility departments, supply the appropriate account
titles, lines 1 to 19, and report the information in the blank
space on page 122 or in a supplemental statement.
GAS UTILITY OTHER UTILITYELECTRIC UTILITY
Current Year Previous Year
$149,853,641 $127,950,286
98,274,602 59,723,784
507,202 245,031
16,517,051 15,183,780
623,560 114,182
198,453 220,195
31,036 27,504
124,028 221,063
452,187 205,246
609,532 879,558
055,582 588,054
(7,361,905)(4,365,170)
(642,593)(654,552)
(931,772)(339,519)
130,456,963 99,049,156
$19,396,578 $28,901,130
Previous Year Current Year Previous Year
Page 115
Utah Power & Light Compa.."
State of Idaho
Dec. 31, 1997
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line Item Total Electric
No.(a)(b)(c)
UTILITY PLANT
2 In Service
Plant in Service (Classified)573 377,823 573,377,823
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified 169 169
Experimental Plant Unclassified
TOTAL (Enter Total of lines 3 thru 7)573 377,993 573,377,993
9 Leased to Others
10 Held for Future Use 228,690 228,690
11 Construction Work in Progress 11,154,102 11,154,102
12 Acquisition Adjustments 829,022 829,022
TOTAL Utility Plant (Enter Total of lines 8 thru 12 )589 589,807 589 589,807
14 Accum. Provo for Depr., Amort., & Depl.215,713,543 215,713,543
Net Utility Plant (Enter total of line 13 less 14)373,876,264 373,876,264
DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:
Depreciation 210 330,989 210,330,989
Amort' Depl. of Producing Nat. Gas Land and Land Rights
Amort. of Underground Storage Land and Land Rights
Amort. of Other Utility Plant 382,554 382,554
TOTAL in Service (Enter Total of lines 18 thru 21)215,713,543 215,713,543
23 Leased to Others
Depreciation
Amortization and Depletion
TOTAL Leased to Others (Enter Total of lines 24 and 25)
27 Held for Future Use
Depreciation
Amortization
TOTAL Held for Future Use (Ent. Tot. of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amort. of Plant Acquisition Adjustment
TOTAL Accumulated Provisions (Should agree with line 14
above)(Enter Total of lines 22,26,30,, and 32)215,713,543 215,713,543
(1) Capitalized leases are not included in rate base; they are charged to operating expense.
Page 200
Utah Power & Light Compc.
State of Idaho
Dec. 31, 1997
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Steam Heating Other (Specify)Other (Specify)Common Line
(d)(e)(f)
(g)
(h)No.
Page 201
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3
f"'"
NONUTILITY PROPERTI ccount 121)Dec. 31,1997
1. Give a brief description and state the location of nonutility property included in Account 121.
2. Designate with an asterisk any property which is leased to another company. State name of lessee
and whether lessee is an associated company.
3. Furnish details concerning sales , purchases. or transfers of Nonutility Property during the year.
4. List separately all property previously devoted to public service and give date of transfer to Account
121, Nonutility Property.
5. Minor items (5% of the Balance at the End of the Year for Account 121 or $100 000, whichever is less)may be grouped by (1) previously devoted to public service (line 43), or (2) other
non utility property (line 44).
1 1307 Lava Development
2 1312 Mink Development3 1339 East River Substation Site
4 1347 Malad - Depot Street Property
36 TOTAL
Line
No.
Description and Location Balance at Purchases, Balance atBeginning Sales, End ofof Year Transfers, etc. Year(b) (c) (d)
21,556 21 ,556553 0 11,553742 0 13,742
(a)
Misc. Items Less Than $10 000 437 (99)338
$48,288 ($99)$48 189
Page 221
Utah Power & Light Compa
State of Idaho Dec. 31 1997
MATERIALS AND SUPPLIES
1. For Account 154, report the amount of plant materials and operating supplies under the primary functional
classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d),
designate the departments which use the class of material.
2. Give an explanation of important inventory adjustments during year (on a supplemental page) showing
general classes of material and supplies and the various accounts (operating expense, clearing accounts,
plant, etc.) affected - debited or credited. Show seperately debits or credits to stores expense-clearing,
if applicable.
Balance Department orLineAccountBeginningBalanceDepartmentsNo.of Year End of Year Using Material
(a)(b)(c)(d)
Fuel Stock (Account 151)$2,315,768 $2,141,136 ElectricFuel Stock Expenses Undistributed (Account 152)
Residuals and Extracted Products (Account 153)
Plant Materials and Operating Supplies (Account 154)
Assigned to - Construction (Estimated)
Assigned to - Operations and Maintenance
Production Plant (Estimated)594 173 167,162 ElectricTransmission Plant (Estimated)596,388 689 611 ElectricDistribution Plant (Estimated)722 685 585 586 ElectricAssigned to - Other 218,937 446,554 ElectricTOTAL Account 154 (Enter Total of lines 5 thru 10)132,183 888,91312 Merchandise (Account 155)
13 Other Materials and Supplies (Account 156)14 Nuclear Materials Held for Sale (Account 157) (Not
applicable to Gas Utilities)15 Stores Expense Undistributed (Account 163)232 969 186 678 Electric
Total Materials and Supplies (per Balance Sheet)$7,680,920 $7,216 727
Page 227
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
Dec. 31, 1997
1. Give particulars (details) of the combined prepaid and
accrued tax accounts and show the total taxes charged to
operations and other accounts during the year. Do not in-
clude gasoline and other sales taxes which have been
charged to the accounts to which the taxed material was
charged. If the adual or estimated amounts of such taxes
are known, show the amounts in a footnote and designate
whether estimated or adual amounts.
2. Include on this page, taxes paid during the year and
charged dired to final accounts, (not charged to prepaid
or accrued taxes). Enter the amounts in both columns (d)
and (e). The balancing ofthis page is not affeded by the
inclusion of these taxes.
3. Include in column (d) taxes charged during the year
taxes charged to operations and other accounts through (a)
accruals credited to taxes acCrued, (b) amounts credited
to proportions of prepaid taxes chargeable to current year
and (c) taxes paid and charged dired to operations or
accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner
that the total tax for each State and subdivision can read-
ily be ascertained.
BALANCE AT BEGINNING OF YEAR
Line
No.
Kind of Tax
(a)
Taxes Charged PaidTaxes Accrued Prepaid Taxes During Year During Year Adjusbnents00 00 ffl
Federal Income Tax
Other State Income Tax
Property Taxes
Excise Tax - Superfund
Idaho kWh Tax
10 Utah Gross Receipts Tax
12 Washington Operating Revenue Fee
14 Montana Energy Proceeds
16 Franchise Tax
18 Misc State & Local Taxes
36 TOTAL
452,187
609,532
739,804
532
280
27,302
327 915
157
185,748
Page 262
".,.,..
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued)
Dec. 31, 1997
5. If any tax (exclude Federal and state income taxes) covers
more than one year show the required information separately
for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax
accounts in column (1) and explain each adjustment in a foot-
note. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to de-
ferred income taxes or taxes collected through payroll de-
ductions or otherwise pending transmittal of such taxes
to the taxing authority.
8. Enter accounts to which taxes charged were distributed in
BALANCE AT END OF YEAR
columns (i) thru (I). In column (i), report the
amounts charged to Accounts 408.1 and 409.1 for
Electric Dept. only. Group the amounts charged to
408., 409., 408.2 and 409.2 under other accounts
in column (I). For taxes charged to other accounts
or utility plant, show the number of the appropriate
balance sheet account, plant account or subaccount.
9. For any tax apportioned to more than one utility
department or account, state in a footnote the basis
(necessity) of apportioning such tax.
(Taxes Accrued Prepaid Taxes
Account 236) (incl. in Accl165)
(g)
(h)
DISTRIBUTION OF TAXES CHARGED (Show utility depl and accl charged.Electric Adjustment toAccount Extrao. Items Rel Earnings(408.409.1) (Account 409.3) (Account 439)(i) 0) (k)
452,187
609,532
739 804
15,532
280
27,302
327,915
157
185,748
(I)
Page 263
Line
No.
Utah Power & Light Com~
State of Idaho Dec. 31, 1997
1"""\ELECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of fla
rate accounts; except where separate meter readings are added for billing purposes, one customer shouldbe counted for each group of meters added. The average number of customers means the average of
twelve figures at the close of each month.
OPERATING REVENUES
Amount forLineTitle of Account Amount for Year Previous YearNo.(a)(b)(c)
Sales of Electricity
(440) Residential Sales 408,934 35,208,365(442) Commercial and Industrial Sales
Small (or Commercial)17,533,813 16,091,492Large (or Industrial)033 065 39,974,927(444) Public Street and Highway Lighting 264,999 273 239(445) Other Sales to Public Authorities
(446) Sales to Railroads and Railways
(448) Interdepartmental Sales
TOTAL Sales to Ultimate Consumers 86,240 811 91,548 023(447) Sales for Resale 60,219 746 32,905 556
TOTAL Sales of Electricity 146 460,557 124,453 579(Less) (449.1) Provision for Rate Refunds
TOTAL Revenue Net of Provision for Refu 146 460 557 124,453,579Other Operating Revenues
(450) Forfeited Discounts 405,864 363,633(451) Miscellaneous Service Revenues 102 201 45,112(453) Sales of Water and Water Power
(454) Rent from Electric Property 525 679 565,789(455) Interdepartmental Rents
(456) Other Electric Revenues 359 239 522 173
TOTAL Other Operating Revenues 392 983 496 707
TOTAL Electric Operating Revenues $149 853 541 $127 950,286
Page 300
Utah Power & Light Compa""
State of Idaho Dec. 31,1997
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
t'"4. Commercial and Industrial Sales, Account 442, may be classified according to the basis of classification (Sma
or Commercial. and Large or Industrial) regularly used by the respondent if such basis of classification is not
generally greater than 1 000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basisclassification on a footnote.
5. See page 108, for important changes During the Year; Le. new territory added and rate increases or decrease
6. For lines 2, 4. 5, and 6, see page 304 for amounts relating to unbilled revenue by accounts.
7. Include unmetered sales. Provide details of such sales in a footnote.
MEGAWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS PER MONTH
Amount for Number forAmount for Year Previous Year Number for Year Previous Year Line(d)(e)(f)
(g)
No.
581,471 571,401 891 123
262,553 240,986 681 574156,461 523,915 539 996978124116102
002,463 338,426 51,227 48,795610,311 431,362
612 774 769 788 51,234 48,800
612,774 769,788 51,234 800
Page 301
Utah Power & Light Compa
State of Idaho
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Account
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
3 Operation
4 (500) Operation Supervision and Engineering
5 (501) Fuel
6 (502) Steam Expenses
7 (503) Steam from Other Sources
8 (Less) (504) Steam Transferred-Cr.
9 (505) Electric Expenses
10 (506) Miscellaneous Steam Power Expenses
11 (507) Rents12 TOTAL Operation
13 Maintenance
14 (510) Maintenance Supervision and Engineering
15 (511) Maintenance of Structures
16 (512) Maintenance of Boiler Plant
17 (513) Maintenance of Electric Plant
18 (514) Maintenance of Miscellaneous Steam Plant19 TOTAL Maintenance20 TOTAL Power Production Expenses-Steam Plant21 B. Nuclear Power Generation
22 Operation
23 (517) Operation Supervision and Engineering
24 (518) Fuel
25 (519) Coolants and Water
26 (520) Steam Expenses
27 (521) Steam from Other Sources
28 (Less) (522) Steam Transferred-Cr.
29 (523) Electric Expenses
30 (524) Miscellaneous Nuclear Power Expenses
31 (525) Rents32 TOTAL Operation
33 Maintenance
34 (528) Maintenance Supervision and Engineering
35 (529) Maintenance of Structures
36 (530) Maintenance of Reactor Plant Equipment
37 (531) Maintenance of Electric Plant
38 (532) Maintenance of Miscellaneous Nuclear Plant39 TOTAL Maintenance40 TOTAL Power Production Expenses-Nuclear Power41 C. Hydraulic Power Generation
42 Operation
43 (535) Operation Supervision and Engineering
44 (536) Water for Power
45 (537) Hydraulic Expenses
46 (538) Electric Expenses
47 (539) Miscellaneous Hydraulic Power Generation Expenses
48 (540) Rents49 TOTAL Operation
Page 320
Dec. 31, 1997
Amount for
Current Year
Amount for
Previous Yr
744,491 736,670
412 757 23,044,432
346,448 431 318
337 888 250,831
754,044 783,068
344,907 473,730
705 (151)
26,941,240 27,719,899
839 754 829,072
325,467 374 997
744 725 640,768
627,648 680,797
747 237 822 612
284 831 348,246
226 071 33,068,145
19,676 097
879 026
105 151 60,983
101,512 118,907
182 332 195,731
124 968
410,674 383,712
ELECTRIC OPERATIO.' AND MAINTENANCE EXPENSES (Con.. ".ed)
,mount forAccount Current Year
Dec. 31,1997
Amount for
Previous Year50 C. Hydraulic Power Generation (Continued)
51 Maintenance
52 (541) Maintenance Supervision and Engineering
53 (542) Maintenance of Structures
54 (543) Maintenance of Reservoirs, Dams, and Waterways
55 (544) Maintenance of Electric Plant
56 (545) Maintenance of Miscellaneous Hydraulic Plant57 TOTAL Maintenance58 TOTAL Power Production Expenses-Hydraulic Power59 D. Other Power Generation
60 Operation
61 (546) Operation Supervision and Engineering
62 (547) Fuel
63 (548) Generation Expenses
64 (549) Miscellaneous Other Power Generation Expenses
65 (550) Rents66 TOTAL Operation
67 Maintenance
68 (551) Maintenance Supervision and Engineering
69 (552) Maintenance of Structures
70 (553) Maintenance of Generating and Electric Plant
71 (554) Maintenance of Misc. Other Power Generation Plant72 TOTAL Maintenance73 TOTAL Power Production Expenses-Other Power74 E. Other Power Supply Expenses
75 (555) Purchased Power
76 (556) System Control and Load Dispatching
77 (557) Other Expenses78 TOTAL Other Power Supply Expenses79 TOTAL Power Production Expenses80 2. TRANSMISSION EXPENSES
81 Operation
82 (560) Operation Supervision and Engineering
83 (561) Load Dispatching
84 (562) Station Expenses
85 (563) Overhead Line Expenses
86 (564) Underground Line Expenses
87 (565) Transmission of Electricity by Others
88 (566) Miscellaneous Transmission Expenses
89 (567) Rents90 TOTAL Operation
91 Maintenance
92 (568) Maintenance Supervision and Engineering
93 (569) Maintenance of Structures
94 (570) Maintenance of Station Equipment
95 (571) Maintenance of Overhead Lines
96 (572) Maintenance of Underground Lines
97 (573) Maintenance of Miscellaneous Transmission Plant98 TOTAL Maintenance99 TOTAL Transmission Expenses100 3. DISTRIBUTION EXPENSES
101 Operation
102 (580) Operation Supervision and Engineering
103 (581) Load Dispatching
19,994 496
372 420
39,617 53,267
90,620 61,951
84,414 65,605
249 017 202,739
659 691 586,451
903 234
049 956 626
183,710 782
585 (1,215)
236,155 87,427
906 231
(22)
(139)(7)
623 560
367 808
237,522 88,235
395,307 657,280
254,840 389,633
348,250 533,911
998,397 580,824
73,121,682 43,323,655
53,488 61,899
154,522 153,139
168,581 209,538
85,157 87,519
988,454 646,151
73,140 86,162
41,718 40,474
565,090 284,897
51,114 56,193
905 11,743
229 722 278,391
292 184 196,903
353 122
52,733 40,411
636,012 583,764
201,102 868,661
147 400 161,956
26,568 25,620
Page 321
ELECTRIC OPERATIO.' 4\ND MAINTENANCE EXPENSES (Cont'. 'ed)
mount for Amount forAccountCurrent Year Previous Year
104 3. DISTRIBUTION EXPENSES (Continued)
105 (582) Station Expenses 127,514 205,679106 (583) Overhead Line Expenses 951,406 036,305107 (584) Underground Line Expenses 198,363 80,704108 (585) Street Lighting and Signal System Expenses 34,196 35,479109 (586) Meter Expenses 551,501 041,913110 (587) Customer Installations Expenses 114,469 95,925111 (588) Miscellaneous Distribution Expenses 544,671 502,423112 (589) Rents 13,534 15,745113TOTAL Operation 709,622 201,750114 Maintenance
115 (590) Maintenance Supervision and Engineering 110,599 108,528116 (591) Maintenance of Structures 659 10,194117 (592) Maintenance of Station Equipment 79,333 168,202118 (593) Maintenance of Overhead Lines 933,371 840,230119 (594) Maintenance of Underground Lines 352,051 399,608120 (595) Maintenance of Line Transformers 326,754 329,078121 (596) Maintenance of Street Lighting and Signal Systems 041 49,336122 (597) Maintenance of Meters 797 96,908123 (598) Maintenance of Miscellaneous Distribution Plant 891 990124TOTAL Maintenance 020 497 055,074125TOTAL Distribution Expenses 730,120 256,8241264. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 (901) Supervision 70,135 880129 (902) Meter Reading Expenses 932 352 078,311130 (903) Customer Records and Collection Expenses 669 484 328,149131 (904) Uncollectible Accounts 843,910 279,710132 (905) Miscellaneous Customer Accounts Expenses 352 38,242133TOTAL Customer Accounts Expenses 595 233 795 2911345. CUSTOMER SERVICE & INFORMATIONAL EXPENSES
135 Operation
136 (907) Supervision 467 680137 (908) Customer Assistance Expenses 232 66,239138 (909) Informational and Instructional Expenses 93,139 62,179139 (910) Misc. Customer Service and Informational Expenses 247 865 217,791140TOTAL Cust. Service and Informational Expenses 399 704 349,8891416. SALES EXPENSES
142 Operation
143 (911) Supervision 29,806 635144 (912) Demonstrating and Selling Expenses 170,373 166 566145 (913) Advertising Expenses 11,254 10,519146 (916) Miscellaneous Sales Expenses 88,459 115,819147TOTAL Sales Expenses 299,892 337,5391487. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 (920) Administrative and General Salaries 184 915 524 592151 (921) Office Supplies and Expenses 242,119 471,023152 (Less) (922) Administrative expenses Transferred-Cr.153 (923) Outside Services Employed 358,980 822 454154 (924) Property Insurance 548 489 553,389155 (925) Injuries and Damages 525,256 513,114156 (926) Employee Pensions and Benefits 172,137 506,942
Page 322
ELECTRIC OPERATIC"'" AND MAINTENANCE EXPENSES (Co~..lJed)
Account
157 7. ADMINISTRATIVE AND GENERAL EXPENSES
158 (927) Franchise Requirements
159 (928) Regulatory Commission Expenses
160 (Less) (929) Duplicate Charges-Cr.
161 (930.1) General Advertising Expenses
162 (930.2) Miscellaneous General Expenses
163 (931) Rents164 TOTAL Operation
165 Maintenance
166 (935) Maintenance of General Plant167 TOTAL Administrative and General Expenses168 TOTAL Electric Operation and Maintenance Expenses
Page 323
Amount for Amount for
Current Year Previous Year
827 066
422 312 526 997
(7,520 494)024 374)
437
922 635 821,175
259 981 265 178
118,593 982 555
315,478 054 400
434,071 13,036,955
106 781 804 68,968 815
Utah Power & Light Compan~
State of Idaho Dec. 31, 1997
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accounts 403, 404, 405)
(Except amortization of acquisition adjusbnents)
1. Report in Section A for the year the amounts for.
(a) Depreciation Expense (Account 403); (b) Amortiza-
tion of Limited-Term Electric Plant (Account 404); and (c)
Amortization of Other Electric Plant (Account 405).
2. Report in section 8 the rates used to compute amor-
tization charges for electric plant (Accounts 404 and 405).
State the basis used to compute the charges and whether any
changes have been made in the basis or rates used from the
preceding report year.
3. Report all available information called for in section
C every fifth year beginning with report year 1971, report-
ing annually only changes to columns (c) through (g) from
the complete report of the preceding year.
Unless composite depreciation accounting for total
depreciable plant is followed, list numerically in column
(a) each plant subaccount, account or functional classifica-
tion, as appropriate, to which a rate is applied. Identify
at the bottom of section C the type of plant included inanysubaccounts used.
In column (b) report all depreciable plant balances
to which rates are applied showing subtotals by functional
classifications and showing a composite total. Indicate
at the bottom of section C the manner in which column (b)
balances are obtained. If average balances, state the
method of averaging used.
For columns (c), (d), and (e) report available in-
formation for each plant subaccount, account or functional
classification listed in column (a). If plant mortality
studies are prepared to assist in estimating average service
lives, show in column (f) the type mortality curve selected
as most appropriate for the account and in column (g), if
available, the weighted average remaining life of survivingplant
If composite depreciation accounting is used, reportavailable information called for in columns (b) through (g)
on this basis.
4. If provisions for depreciation were made during the
year in addition to depreciation provided by application
of reported rates, state at the bottom of section C the
amounts and nature of the provisions and the plant items
to which related.
A. Summary of Depreciation and Amortization Charges
Line
No.
Depreciation Amortization of Amortization Expense Limited-Tenn Elect Other Electric(Account 403) Plant (Acct. 404) Plant (Acct. 405)(b) (c) (d)
TotalFunctional Classification
(a)
1 Intangible Plant
2 Steam Production Plant
3 Nuclear Production Plant
4 Hydraulic Production- Conventional
5 Hydraulic Production - Pumped Storage
6 Other Production Plant
7 Transmission Plant
8 Distribution Plant
9 General Plant
10 Common Plant-Electric
081,278
316,399
358,283
392,470
291,260
077 361
TOTAL $16,517,051
Page 336
(e)
493,503 102,252 595,755
081,278
317,695
358,283
392,470
291,260
103,870
296
26,509
521,308 $102,252 $18,140,611
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Utah Form 'ges 114-115
Utah Power & Light Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
Dec. 31, 1998
1. Report amounts for accounts 412 and 413, Revenue and
Expenses from Utility Plant Leased to Others, in another utility
column (i,o) in a similar manner to a utility department
Spread the amount(s) over lines 01 thru 20 as appropriate. In-
clude these amounts in columns (c) and (d) totals.
2. Report amounts in account 414, Other Utility Operating
Income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 7,9, and 10 for Natural Gas com-
panies using accounts 404., 404.2, 404.3, 407.1, and 407.
4. Use page 122 for important notes regarding the state-
ment of income or any account thereof.
5. Give concise explanations conceming unsettled rate pro-
line
No.Account
UTILITY OPERATING INCOME
2 Operating Revenues (400)
3 Operating Expenses
Operation Expenses (401)
Maintenance Expenses (402)
Depreciation Expense (403)
Amort. & Depl. of Utility Plant (404-405)
Amort. of Utility Plant Acq. Adj. (406)
Amort. of Property Losses, Unrecovered Plant and
Regulatory Study Costs (407)10 Amort. of Conversion Expenses (407)
11 Taxes Other Than Income Taxes (408.12 Income Taxes - Federal (409.13 - Other (409.14 Provision for Deferred Inc. Taxes (410.15 (Less) Provision for Deferred Income Taxes - Cr.(411.16 InvestmentTax Credit Adj. - Net (411.17 (Less) Gains from Disp. of Utility Plant (411.18 Losses from Disp. of Utility Plant (411.19 Other Interest Income & Expense - Net
ceedings where a contingency exists such that refunds of a
material amount may need to be made to the utility'
customers or which may result in a material refund to the util-
ity with respect to power or gas purchases. State for each year
affected the gross revenues or costs to which the contingency
relates and the tax effects together with an explanation of the
major factors which affect the rights of the utility to retain
such revenues or recover amounts paid with respect to power
and gas purchases.
6. Give concise explanations conceming significant
amounts of any refunds made or received during the year
Ref.
Page
No.
TOTAL
Current Year Previous Year
$209,578,808 149,853,541
152,176,377 98,274,602
636,306 507,202
15,894,550 16,517,051
432,045 623,560
201,174 198,453
18,763 31,036
042,526 124,028
11,018,491 452,187
443,235 609,532
(57,745)055,582
(5,031,085)(7,361,905)
(622,750)(642,593)
(685,210)(931,772)
187,466,677 130,456,963
$22,112,131 $19,396,578
300
320-323
320-323
336
336
262-263
262-263
262-263
234 274-277
234,274-277
266
TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 19)
Net Utility Operating Income (Enter Total of line 2 less 20)
(Carry forward to page 117, line 21)
Page 114
Utah Power & Light Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
Dec. 31, 1998
Current Year Previous Year Current Year Previous Year
$209,578,808 $149 853,541
152,176,377 98,274,602
636,306 507,202
15,894,550 16,517,051
432,045 623,560
201,174 198,453
18,763 31,036
042,526 124,028
11,018,491 452,187
443,235 609,532
(57,745)055,582
(5,031,085)(7,361,905)
(622,750)(642,593)
(685,210)(931,772)
187 466,677 130 456,963
$22,112,131 $19,396,578
\.J resulting from settlement of any rate proceeding affecting
revenues received or costs incurred for power or gas pur-
chases, and a summary of the adjustments made to balance
sheet, income, and expense accounts.
7. If any notes appearing in the report to stockholders
are applicable to this Statement of Income, such notes may
be attached at page 122.
8. Enter on page 122 a concise explanation of only
those changes in accounting methods made during the year
which had an effect on net income, including the basis of
ELECTRIC UTILITY
allocations and apportionments from those used in the pre-
ceding year. Also give the approximate dollar effect of such
changes.
9. Explain in a footnote if the previous year's figures
are different from that reported in prior reports.
10. If the columns are insufficient for reporting addi-
tional utility departments, supply the appropriate account
titles, lines 1 to 19, and report the information in the blank
space on page 122 or in a supplemental statement.
GAS UTILITY OTHER UTILITY
Current Year Previous Year
Page 115
Utah Power & Light Company
State of Idaho
Dec. 31, 1998
L---
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line Item Total Electric
No.(a)(b)(c)
UTILITY PLANT
2 In Service
Plant in Service (Classified)588,149 488 588,149,488
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified
Experimental Plant Unclassified
TOTAL (Enter Total of lines 3 thru 7)588,149,537 588,149,537
9 Leased to Others
10 Held for Future Use 114 048 114,048
11 Construction Work in Progress 10,271,421 271,421
12 Acquisition Adjustments 694,066 694,066
TOTAL Utility Plant (Enter Total of lines 8 thru 12)603,229,072 589,589,807
14 Accum. Provo for Depr., Amort., & Depl.227,663,311 227,663,311
Net Utility Plant (Enter total of line 13 less 14)375,565,761 361,926,496
DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:
Depreciation 220,884 285 220 884 285
Amort Depl. of Producing Nat. Gas Land and Land Rights
Amort. of Underground Storage Land and Land Rights
Amort. of Other Utility Plant 779 026 779,026
TOTAL in Service (Enter Total of lines 18 thru 21)227 663 311 227 663,311
23 Leased to Others
Depreciation
Amortization and Depletion
TOTAL Leased to Others (Enter Total of lines 24 and 25)
27 Held for Future Use
Depreciation
Amortization
TOTAL Held for Future Use (Ent. Tot. of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amort. of Plant Acquisition Adjustment
TOTAL Accumulated Provisions (Should agree with line 14
above)(Enter Total of lines 22, 26, 30, 31, and 32)227 663,311 227,663,311
(1) Capitalized leases are not included in rate base; they are charged to operating expense.
Page 200
Utah Power & Light Company
State of Idaho
Dec. 31, 1998
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Steam Heating Other (Specify)Other (Specify)Common Line
(d)(e)(f)
(g)
(h)No.
\..)
\""I
Page 201
20
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3.

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'-wi
NONUTILITY PROPERTY ",,~count 121)Dec. 31 1998
1. Give a brief description and state the location of nonutility property included in Account 121.
2. Designate with an asterisk any property which is leased to another company. State name of lessee
and whether lessee is an associated company.
3. Furnish details concerning sales, purchases, or transfers of Nonutility Property during the year.
4. List separately all property previously devoted to public service and give date of transfer to Account
121 , Nonutility Property.
5. Minor items (5% ofthe Balance at the End of the Year for Account 121 or $100,000, whichever is less)
may be grouped by (1) previously devoted to public service (line 43), or (2) other
nonutility property (line 44).
Line
No.
Description and Location
Balance at Purchases, Balance atBeginning Sales, End ofof Year Transfers, etc. Year(b) (c) (d)
21,556 0 21,556553 0 11 553
13,742 0 13,742
(a)
1 1307 Lava Development
2 1312 Mink Development
3 1339 East River Substation Site
4 1347 Malad - Depot Street Property
36 TOTAL
Misc. Items Less Than $10,000 338 338
$48,189 $48,189
Page 221
----'-
Utah Power & Light Compa.
State of Idaho
MA TERIALS AND SUPPLIES
Dec. 31, 1998
1. For Account 154, report the amount of plant materials and operating supplies under the primary functional
classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d),
designate the departments which use the class of material.
2. Give an explanation of important inventory adjustments during year (on a supplemental page) showing
general classes of material and supplies and the various accounts (operating expense, clearing accounts
plant, etc.) affected - debited or credited. Show seperately debits or credits to stores expense-clearing,
if applicable.
Line
No.
Account
(a)
1 Fuel Stock (Account 151)
Fuel Stock Expenses Undistributed (Account 152)
Residuals and Extracted Products (Account 153)
Plant Materials and Operating Supplies (Account 154)
Assigned to - Construction (Estimated)
Assigned to - Operations and Maintenance
Production Plant (Estimated)
Transmission Plant (Estimated)
Distribution Plant (Estimated)10 Assigned to - Other11 TOTAL Account 154 (Enter Total of lines 5 thru 10)
12 Merchandise (Account 155)
13 Other Materials and Supplies (Account 156)
14 Nuclear Materials Held for Sale (Account 157) (Not
applicable to Gas Utilities)
15 Stores Expense Undistributed (Account 163)
Total Materials and Supplies (per Balance Sheet)
Page 227
Balance
Beginning
of Year
(b)
$2,141 136
167 162
689 611
585 586
446,554
888,913
186 678
$7,216,727
Department orBalance Departments
End of Year Using Material
(c)
$2,153,534
997,825
524 865
553 903
(199,207)
877,386
152,944
$5,183 864
(d)
Electric
Electric
Electric
Electric
Electric
Electric
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
Dec. 31, 1998
1. Give particulars (details) of the combined prepaid and
accrued tax accounts and show the total taxes charged to
operations and other accounts during the year. Do not in-
clude gasoline and other sales taxes which have been
charged to the accounts to which the taxed material was
charged. If the actual or estimated amounts of such taxes
are known, show the amounts in a footnote and designate
whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and
charged direct to final accounts, (not charged to prepaid
or accrued taxes). Enter the amounts in both columns (d)
and (e). The balancing of this page is not affected by the
inclusion of these taxes.
3. Include in column (d) taxes charged during the year,
taxes charged to operations and other accounts through (a)
accruals credited to taxes accrued, (b) amounts credited
to proportions of prepaid taxes chargeable to current year,
and (c) taxes paid and charged direct to operations or
accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner
that the total tax for each State and subdivision can read-
ily be ascertained.
BALANCE AT BEGINNING OF YEAR
Line
No.
Kind of Tax
(a)
Taxes Charged Paid
Taxes Accrued Prepaid Taxes During Year During Year(b) (c) (d) (e)
Adjustments
(f)
\.,-
Federal Income Tax
Other State Income Tax
Property Taxes
Idaho kWh Tax
10 Utah Gross Receipts Tax
12 Washington Operating Revenue Fee
14 Montana Energy Proceeds
16 Franchise Tax
18 Mise State & Local Taxes
36 TOTAL
11,018,491
443 235
576,469
000
127,000
326,000
10,000
16,504,252
Page 262
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued)
5. If any tax (exclude Federal and state income taxes) covers
more than one year, show the required information separately
for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax
accounts in column (f) and explain each adjustment in a foot-
note. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to de-
ferred income taxes or taxes collected through payroll de-
ductions or otherwise pending transmittal of such taxes
to the taxing authority.
8. Enter accounts to which taxes charged were distributed in
BALANCE AT END OF YEAR
Dec. 31, 1998
columns (i) thru (I). In column (i), report the
amounts charged to Accounts 408.1 and 409.1 for
Electric Dept. only. Group the amounts charged to
408., 409., 408.2 and 409.2 under other accounts
in column (I). For taxes charged to other accounts
or utility plant, show the number of the appropriate
balance sheet account, plant account or subaccount
9. For any tax apportioned to more than one utility
department or account, state in a footnote the basis
(necessity) of apportioning such tax.
(Taxes Accrued Prepaid Taxes
Account 236) (incl. in Accl165)
(g)
(h)
DISTRIBUTION OF TAXES CHARGED (Show utility depl and accl charged.Electric Adjustment toAccount Extrao. Items Rel Earnings
(408.409.1) (Account 409.3) (Account 439)(I)
(j)
(k)
11,018,491
443,235
576,469
000
127,000
326,000
10,000
16,504,252
Page 263
(I)
Line
No.
Utah Power & Light Compcsny
State of Idaho
Dec. 31 1998
ELECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of fla
rate accounts; except where separate meter readings are added for billing purposes, one customer should
be counted for each group of meters added. The average number of customers means the average of
twelve figures at the close of each month.
OPERATING REVENUES
Amount for
Line Title of Account Amount for Year Previous Year
No.(a)(b)(c)
Sales of Electricity
(440) Residential Sales 063,417 37,408,934
(442) Commercial and Industrial Sales
Small (or Commercial)804,107 17,533,813Large (or Industrial)946,029 033,065
(444) Public Street and Highway Lighting 243 301 264,999
(445) Other Sales to Public Authorities
(446) Sales to Railroads and Railways
(448) Interdepartmental Sales
TOTAL Sales to Ultimate Consumers 95,056,854 240,811
(447) Sales for Resale 53,627 802 60,219 746
TOTAL Sales of Electricity 148,684,656 146,460,557
(Less) (449.1) Provision for Rate Refunds
TOTAL Revenue Net of Provision for Refu 148,684 656 146,460,557Other Operating Revenues
(450) Forfeited Discounts 333,171 405,864
(451) Miscellaneous Service Revenues 217,867 102,201
(453) Sales of Water and Water Power
(454) Rent from Electric Property 458 025 525,679
(455) Interdepartmental Rents
(456) Other Electric Revenues 59,885,089 359,239
TOTAL Other Operating Revenues 894,152 392,983
TOTAL Electric Operating Revenues $209 578,808 $149,853,541
-.J
Page 300
Utah Power & Light Compan
State of Idaho
Dec. 31 , 1998
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442, may be classified according to the basis of classification (Small
or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not
generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis
classification on a footnote.
5. See page 108, for important changes During the Year; Le. new territory added and rate increases or decreases.
6. For lines 2, 4, 5, and 6, see page 304 for amounts relating to unbilled revenue by accounts.
7. Include unmetered sales. Provide details of such sales in a footnote.
MEGAWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS PER MONTH
Amount for Number for
Amount for Year Previous Year Number for Year Previous Year Line
(d)(e)(f)
(g)
No.
546,671 581,471 41,727 891
266,721 262,553 819 681
724,573 005,407 330 539
818 978 122 116
539,783 851,409 52,998 51,227\.I 009 331 610 311
549,114 461,720 53,006 51,234
549,114 612,774 53,006 234
Page 301
Utah Power & Light Company
State of Idaho
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Account
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
3 Operation
4 (500) Operation Supervision and Engineering
5 (501) Fuel
6 (502) Steam Expenses
7 (503) Steam from Other Sources
8 (Less) (504) Steam Transferred-Cr.
9 (505) Electric Expenses
10 (506) Miscellaneous Steam Power Expenses
11 (507) Rents12 TOTAL Operation
13 Maintenance
14 (510) Maintenance Supervision and Engineering
15 (511) Maintenance of Structures
16 (512) Maintenance of Boiler Plant
17 (513) Maintenance of Electric Plant
18 (514) Maintenance of Miscellaneous Steam Plant19 TOTAL Maintenance20 TOTAL Power Production Expenses-Steam Plant21 B. Nuclear Power Generation
22 Operation
23 (517) Operation Supervision and Engineering
24 (518) Fuel
25 (519) Coolants and Water
26 (520) Steam Expenses
27 (521) Steam from Other Sources
28 (Less) (522) Steam Transferred-Cr.
29 (523) Electric Expenses
30 (524) Miscellaneous Nuclear Power Expenses
31 (525) Rents32 TOTAL Operation
33 Maintenance
34 (528) Maintenance Supervision and Engineering
35 (529) Maintenance of Structures
36 (530) Maintenance of Reactor Plant Equipment
37 (531) Maintenance of Electric Plant
38 (532) Maintenance of Miscellaneous Nuclear Plant39 TOTAL Maintenance40 TOTAL Power Production Expenses-Nuclear Power41 C. Hydraulic Power Generation
42 Operation
43 (535) Operation Supervision and Engineering
44 (536) Water for Power
45 (537) Hydraulic Expenses
46 (538) Electric Expenses
47 (539) Miscellaneous Hydraulic Power Generation Expenses
48 (540) Rents49 TOTAL Operation
\..,t Page 320
Amount for
Current Year
662,901
23,841 055
333,278
415,297
703,231
235,889
(1,790)
28,189 861
673,459
289,922
467,814
496,690
784,917
712,802
902 663
21,364
749
77,341
288
190,156
222
380,120
Dec. 31, 1998
Amount for
Previous Yr
744 491
22,412,757
346,448
337,888
754,044
344,907
705
941,240
839,754
325,467
744,725
627,648
747,237
284,831
32,226,071
19,676
879
105,151
101,512
182,332
124
410,674
'-'
ELECTRIC OPERA TIOt' ID MAINTENANCE EXPENSES (Contir
. ..
Iount forAccount Current Year
Dec. 31, 1998
Amount for
Previous Year50 C. Hydraulic Power Generation (Continued)
51 Maintenance
52 (541) Maintenance Supervision and Engineering
53 (542) Maintenance of Structures
54 (543) Maintenance of Reservoirs, Dams, and Waterways
55 (544) Maintenance of Electric Plant
56 (545) Maintenance of Miscellaneous Hydraulic Plant57 TOTAL Maintenance58 TOTAL Power Production Expenses-Hydraulic Power59 D. Other Power Generation
60 Operation
61 (546) Operation Supervision and Engineering
62 (547) Fuel
63 (548) Generation Expenses
64 (549) Miscellaneous Other Power Generation Expenses
65 (550) Rents66 TOTAL Operation67 Maintenance
68 (551) Maintenance Supervision and Engineering
69 (552) Maintenance of Structures
70 (553) Maintenance of Generating and Electric Plant
71 (554) Maintenance of Misc. Other Power Generation Plant72 TOTAL Maintenance73 TOTAL Power Production Expenses-Other Power74 E. Other Power Supply Expenses
75 (555) Purchased Power
76 (556) System Control and Load Dispatching
77 (557) Other Expenses78 TOTAL Other Power Supply Expenses79 TOTAL Power Production Expenses80 2. TRANSMISSION EXPENSES
81 Operation
82 (560) Operation Supervision and Engineering
83 (561) Load Dispatching
84 (562) Station Expenses
85 (563) Overhead Line Expenses
86 (564) Underground Line Expenses
87 (565) Transmission of Electricity by Others
88 (566) Miscellaneous Transmission Expenses
89 (567) Rents90 TOTAL Operation
91 Maintenance
92 (568) Maintenance Supervision and Engineering
93 (569) Maintenance of Structures
94 (570) Maintenance of Station Equipment
95 (571) Maintenance of Overhead Lines
96 (572) Maintenance of Underground Lines
97 (573) Maintenance of Miscellaneous Transmission Plant98 TOTAL Maintenance99 TOTAL Transmission Expenses100 3. DISTRIBUTION EXPENSES
101 Operation
102 (580) Operation Supervision and Engineering
103 (581) Load Dispatching
14,178 994
957 372
54,113 39,617
64,797 620
87,202 84,414
230,247 249,017
610,367 659,691
234 903
487,663 049,956
205,160 183,710
825 585
694 882 236,155
221 906
(22)
(68)(139)
943 623
096 367
695,978 237,522
35,284 632 395,307
227 414 254,840
59,260,968 348,250
94,773,014 998,397
129,982 022 121,682
122 941 53,488
182 141 154,522
180,016 168,581
72,526 85,157
181,658 988,454
81,271 73,140
32,330 41,718
852 933 565,090
851 51,114
097 905
231 875 229,722
143,426 292,184
810 353
941 52,733
498,000 636,012
350 933 201,102
210,899 147,400
704 26,568
Page 321
ELECTRIC OPERATIO ND MAINTENANCE EXPENSES (Cont'. ~d)
mount for Amount for
Account Current Year Previous Year
r--.,104 3. DISTRIBUTION EXPENSES (Continued)
105 (582) Station Expenses 121 714 127,514
106 (583) Overhead Line Expenses 053,993 951,406
107 (584) Underground Line Expenses 234,069 198,363
108 (585) Street Lighting and Signal System Expenses 24,254 196
109 (586) Meter Expenses 869,563 551 501
110 (587) Customer Installations Expenses 84,559 114,469
111 (588) Miscellaneous Distribution Expenses 578,957 544,671
112 (589) Rents 10,164 13,534
113 TOTAL Operation 267,876 709,622
114 Maintenance
115 (590) Maintenance Supervision and Engineering 132 379 110,599
116 (591) Maintenance of Structures 20,910 659
117 (592) Maintenance of Station Equipment 195,365 79,333
118 (593) Maintenance of Overhead Lines 843,733 933,371
119 (594) Maintenance of Underground Lines 258 619 352,051
120 (595) Maintenance of Line Transformers 297,875 326,754
121 (596) Maintenance of Street Lighting and Signal Systems 54,143 63,041
122 (597) Maintenance of Meters 53,066 59,797
123 (598) Maintenance of Miscellaneous Distribution Plant 190,627 87,891
124 TOTAL Maintenance 046 717 020,497
125 TOTAL Distribution Expenses 314 593 730,120
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 (901) Supervision 101,674 70,135
129 (902) Meter Reading Expenses 967,143 932,352
130 (903) Customer Records and Collection Expenses 262,197 669,484
131 (904) Uncollectible Accounts 589,505 843,910
132 (905) Miscellaneous Customer Accounts Expenses 19,971 79,352
133 TOTAL Customer Accounts Expenses 940,490 595,233
134 5. CUSTOMER SERVICE & INFORMATIONAL EXPENSES
135 Operation
136 (907) Supervision 886 467
137 (908) Customer Assistance Expenses 17,604 54,232
138 (909) Informational and Instructional Expenses 123,054 93,139
139 (910) Misc. Customer Service and Informational Expenses 117 523 247,865
140 TOTAL Cust. Service and Informational Expenses 261,067 399,704
141 6. SALES EXPENSES
142 Operation
143 (911) Supervision 18,622 29,806
144 (912) Demonstrating and Selling Expenses 112,280 170,373
145 (913) Advertising Expenses 19,053 11,254
146 (916) Miscellaneous Sales Expenses 64,410 88,459
147 TOTAL Sales Expenses 214 365 299,892
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 (920) Administrative and General Salaries 781,416 184 915
151 (921) Office Supplies and Expenses 397,097 242,119152 (less) (922) Administrative expenses Transferred-Cr.
153 (923) Outside Services Employed 028,082 358,980
154 (924) Property Insurance 804 064 548,489155 (925) Injuries and Damages 512,608 525,256
156 (926) Employee Pensions and Benefits 421,189 172,137
Page 322
ELECTRIC OPERA TIO'ND MAINTENANCE EXPENSES (Cont'
Account
157 7. ADMINISTRATIVE AND GENERAL EXPENSES
158 (927) Franchise Requirements
159 (928) Regulatory Commission Expenses
160 (Less) (929) Duplicate Charges-Cr.
161 (930.1) General Advertising Expenses
162 (930.2) Miscellaneous General Expenses
163 (931) Rents164 TOTAL Operation
165 Maintenance
166 (935) Maintenance of General Plant167 TOTAL Administrative and General Expenses168 TOTAL Electric Operation and Maintenance Expenses
Page 323
'd)
Amount for
Current Year
647
423,149
869,492)
000
835,303
264 706
16,601,769
147 444
16,749 213
159 812 683
Amount for
Previous Year
827
422,312
520,494)
437
922,635
259,981
118 593
315,478
434,071
106,781,804
\...r.
\.f
Utah Power & Light Company
State of Idaho
Dec. 31,1998
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accounts 403, 404, 405)
(Except amortization of acquisition adjustments)
1. Report in Section A for the year the amounts for.
(a) Depreciation Expense (Account 403); (b) Amortiza-
tion of Limited-Term Electric Plant (Account 404); and (c)
Amortization of Other Electric Plant (Account 405).
2. Report in section 8 the rates used to compute amor-
tization charges for electric plant (Accounts 404 and 405).
State the basis used to compute the charges and whether any
changes have been made in the basis or rates used from the
preceding report year.
3. Report all available information called for in section
C every fifth year beginning with report year 1971 , report-
ing annually only changes to columns (c) through (g) from
the complete report ofthe preceding year.
Unless composite depreciation accounting for total
depreciable plant is followed, list numerically in column
(a) each plant subaccount, account or functional classifica-
tion, as appropriate, to which a rate is applied. Identify
at the bottom of section C the type of plant included in
any subaccounts used.
In column (b) report all depreciable plant balances
to which rates are applied showing subtotals by functional
classifications and showing a composite total. Indicate
at the bottom of section C the manner in which column (b)
balances are obtained. If average balances, state the
method of averaging used.
For columns (c), (d), and (e) report available in-
formation for each plant subaccount, account or functional
classification listed in column (a). If plant mortality
studies are prepared to assist in estimating average service
lives, show in column (1) the type mortality curve selected
as most appropriate for the account and in column (g), if
available, the weighted average remaining life of surviving
plant.
If composite depreciation accounting is used, report
available information called for in columns (b) through (g)
on this basis.
4. If provisions for depreciation were made during the
year in addition to depreciation provided by application
of reported rates, state at the bottom of section C the
amounts and nature of the provisions and the plant items
to which related.
A. Summary of Depreciation and Amortization Charges
Line
No.
Depreciation Amortization of Amortization
Expense Limited-Tenn Elect Other Electric
(Account 403) Plant (Acct. 404) Plant (Acct. 405)(b) (c) (d)
TotalFunctional Classification
(a)
1 Intangible Plant
2 Steam Production Plant
3 Nuclear Production Plant
4 Hydraulic Production - Conventional
5 Hydraulic Production. Pumped Storage
6 Other Production Plant
7 Transmission Plant
8 Distribution Plant
9 General Plant
10 Common Plant-Electric
592,381
278,895
287,888
386,001
800,977
548,408
TOTAL $15,894,550
Page 336
(e)
299,501 106,835 406,336
592,381
279,531
287,888
386,001
800,977
573,481
636
25,073
$1,325,210 $106,835 $17,326,595
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Utah Form 1 Pages 114-115
Utah Power & Light Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413, Revenue and
Expenses from Utility Plant Leased to Others, in another utility
column (i o) in a similar manner to a utility department.
Spread the amount(s) over lines 01 thru 20 as appropriate. In-
clude these amounts in columns (c) and (d) totals.
2; Report amounts in account 414, Other Utility Operating
Income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 7, 9, and 10 for Natural Gas com-
panies using accounts 404., 404., 404., 407.1, and 407.
4. Use page 122 for important notes regarding the state-
ment of income or any account thereof.
5. Give concise explanations concerning unsettled rate pro-
Line
No.Account
UTILITY OPERATING INCOME
2 Operating Revenues (400)
3 Operating Expenses
Operation Expenses (401)
Maintenance Expenses (402)
Depreciation Expense (403)
Amort. & Depl. of Utility Plant (404-405)
Amort. of Utility Plant Acq. Adj. (406)
Amort. of Property Losses, Unrecovered Plant and
Regulatory Study Costs (407)
10 Amort. of Conversion Expenses (407)
11 Taxes Other Than Income Taxes (408.
12 Income Taxes - Federal (409.13 -Other(409.14 Provision for Deferred Inc. Taxes (410.
15 (Less) Provision for Deferred Income Taxes - Cr.(411.16 Investment Tax Credit Adj. - Net (411.17 (Less) Gains from Disp. of Utility Plant (411.
18 Losses from Disp. of Utility Plant (411.
19 Other Interest Income & Expense - Net
ceedings where a contingency exists such that refunds of a
material amount may need to be made to the utility'
customers or which may result in a material refund to the util-
ity with respect to power or gas purchases. State for each year
affected the gross revenues or costs to which the contingency
relates and the tax effects together with an explanation of the
major factors which affect the rights of the utility to retain
such revenues or recover amounts paid with respect to power
and gas purchases.
6. Give concise explanations concerning significant
amounts of any refunds made or received during the year
Ref.
Page
No.
TOTAL
Current Year
300 $144,110,719 209,578,808
320-323
320-323
336
336
735,512
126,980
16,765 391
977,314
257 722
999
262-263
262-263
262-263
234,274-277
234,274-277
266
014,007
451,698
887 051
811,716
(6,444,182)
(617 442)
(20,872)
Dec. 31 1999
Previous Year
152,176,377
636 306
15,894,550
432 045
201 174
763
042,526
11,018,491
443.235
(57,745)
(5,031,085)
(622,750)
(685,210)
121 967,893 187 466,677TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 19)
Net Utility Operating Income (Enter Total of line 2 less 20)
(Carry forward to page 117, line 21)$22,142,826
Page 114
$22,112,131
Utah Power & Light Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
Dec. 31, 1999
resulting from settlement of any rate proceeding affecting
revenues received or costs incurred for power or gas pur-
chases, and a summary of the adjustments made to balance
sheet, income, and expense accounts.
7. If any notes appearing in the report to stockholders
are applicable to this Statement of Income, such notes may
be attached at page 122.
8. Enter on page 122 a concise explanation of only
those changes in accounting methods made during the year
which had an effect on net income, including the basis of
ELECTRIC UTILITY
Current Year Previous Year Current Year
$144 110,719 $209 578,808
735,512 152 176 377
126 980 636,306
16,765,391 15,894 550
977 314 432,045
257,722 201,174
22,999 18,763
014,007 042 526
451,698 11,018,491
887,051 443,235
811,716 (57,745)
(6,444,182)(5,031,085)
(617 442)(622 750)
(20,872)(685,210)
121 967,893 187 466,677
$22,142 826 $22,112,131
allocations and apportionments from those used in the pre-
ceding year. Also give the approximate dollar effect of such
changes.
9. Explain in a footnote if the previous year's figures
are different from that reported in prior reports.
10. If the columns are insufficient for reporting addi-
tional utility departments, supply the appropriate account
titles, lines 1 to 19, and report the information in the blank
space on page 122 or in a supplemental statement.
GAS UTILITY OTHER UTILITY
Previous Year Current Year Previous Year
Page 115
Utah Form 1 Pages 200-201
Utah Power & Light Company
State of Idaho
SUMMARY OF UTILITY PlANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line
No.
Item
(a)
UTILITY PlANT
2 In Service
Plant in Service (Classified)
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified
Experimental Plant Unclassified
TOTAL (Enter Total of lines 3 thru 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments13 TOTAL Utility Plant (Enter Total of lines 8 thru 12)
14 Accum. Provo for Depr., Amort., & Depl.15 Net Utility Plant (Enter total of line 13 less 14)16 DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:
18 Depreciation
19 Amort Depl. of Producing Nat Gas Land and Land Rights
20 Amort. of Underground Storage Land and Land Rights
21 Amort. of Other Utility Plant22 TOTAL in Service (Enter Total of lines 18 thru 21)
23 Leased to Others
24 Depreciation
25 Amortization and Depletion26 TOTAL Leased to Others (Enter Total of lines 24 and 25)
27 Held for Future Use
28 Depreciation
29 Amortization30 TOTAL Held for Future Use (Ent Tot. of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amort. of Plant Acquisition Adjustment33 TOTAL Accumulated Provisions (Should agree with line 14
above)(Enter Total of lines 22, 26, 30, 31, and 32)
Total
(b)
604,547,805
30,974
604,578 779
103,639
10,055,817
620 446
619,358,681
242,382,437
376,976,244
234,144,506
237,931
242,382,437
242,382 437
(1) Capitalized leases are not included in rate base; they are charged to operating expense.
Page 200
Dec. 31, 1999
Electric
(c)
604,547,805
30,974
604 578,779
103,639
10,055,817
620,446
589,589,807
242,382,437
347,207,370
234,144 506
237,931
242,382,437
242 382 437
Utah Power & Light Company
State of Idaho
Dec. 31, 1999
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Steam Heating Other (Specify)Other (Specify)Common Line
(d)(e)(f)
(g)
(h)No.
Page 201
Ut
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69
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59
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16
3
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24
7
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5
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3
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7
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4
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3
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72
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21
2
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3
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(3
3
6
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2
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1
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5
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3
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D.

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(3
4
0
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a
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a
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a
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36
,
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5
10
7
(3
4
0
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(3
4
1
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49
0
,
74
8
50
4
,
00
8
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4
1
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(3
4
2
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o
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,
P
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c
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s
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r
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s
77
8
14
8
,
42
5
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4
2
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(3
4
3
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m
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M
o
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s
10
9
,
93
9
22
2
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8
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4
3
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(3
4
4
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s
53
2
,
62
2
62
9
,
66
9
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4
4
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(3
4
5
)

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y

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40
6
67
4
41
7
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59
2
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5
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4
6
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M
i
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c
.

P
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a
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t

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q
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25
,
18
0
25
,
75
6
(3
4
6
)
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t
h
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3
4

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0
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61
5
,
02
6
98
5
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47
5
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1
5
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2
3
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1
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8
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6
38
6
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3
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9

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a
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1
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10
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3
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10
6
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d

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f

Y
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a
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r
c
Li
n
e
No
.
(a
)
(b
)
(d
)
(e
)
(f
)
(g
)
Ac
c
t
No
.
3.

T
R
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
(3
5
0
)

L
a
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
82
2
88
0
87
5
,
39
2
(3
5
0
)
(3
5
2
)

S
t
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s
56
8
15
1
83
2
,
31
9
(3
5
2
)
(3
5
3
)

S
t
a
t
i
o
n

E
q
u
i
p
m
e
n
t
37
,
37
2
,
31
0
37
,
86
5
,
17
8
(3
5
3
)
(3
5
4
)

T
o
w
e
r
s

a
n
d

F
i
x
t
u
r
e
s
74
6
16
0
70
1
12
5
(3
5
4
)
(3
5
5
)

P
o
l
e
s

a
n
d

F
i
x
t
u
r
e
s
19
,
94
1
,
61
9
54
6
,
52
4
(3
5
5
)
(3
5
6
)

O
v
e
r
h
e
a
d

C
o
n
d
u
c
t
o
r
s

a
n
d

D
e
v
i
c
e
s
24
,
10
9
74
1
34
9
32
5
(3
5
6
)
(3
5
7
)

U
n
d
e
r
g
r
o
u
n
d

C
o
n
d
u
i
t
24
4
93
9
(3
5
7
)
(3
5
8
)

U
n
d
e
r
g
r
o
u
n
d

C
o
n
d
u
c
t
o
r
s

a
n
d

D
e
v
i
c
e
s
16
0
46
3
16
2
,
44
6
(3
5
8
)
(3
5
9
)

R
o
a
d
s

a
n
d

T
r
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Utah Power & Light Company
State of Idaho
NON UTILITY PROPERTY (Account 121)Dec. 31 , 1999
1. Give a brief description and state the location of nonutility property included in Account 121.
2. Designate with an asterisk any property which is leased to another company. State name of lessee
and whether lessee is an associated company.
3. Furnish details concerning sales, purchases, or transfers of Nonutility Property during the year.
4. List separately all property previously devoted to public service and give date of transfer to Account
121 , Nonutility Property.
5. Minor items (5% of the Balance at the End of the Year for Account 121 or $100,000, whichever is less)
may be grouped by (1) previously devoted to public service (line 43), or (2) other
nonutility property (line 44).
(a)
Balance at Purchases,Balance at
Beginning Sales End of
of Year Transfers, etc.Year
(b)(c)(d)
21,556 556
11,553 553
13,742 13,742
Line
No.
Description and Location
1 1307
2 1312
3 1339
4 1347
36 TOTAL
Lava Development
Mink Development
East River Substation Site
Malad - Depot Street Property
Misc. Items Less Than $10,000 338 338
$48,189 $48 189
Page 221
Utah Form 1 Pages 227
Utah Power & Light Company
State of Idaho Dec. 31, 1999
MATERIALS AND SUPPLIES
1. For Account 154, report the amount of plant materials and operating supplies under the primary functional
classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d),
designate the departments which use the class of material.
2. Give an explanation of important inventory adjustments during year (on a supplemental page) showing
general classes of material and supplies and the various accounts (operating expense, clearing accounts
plant, etc.) affected - debited or credited. Show seperately debits or credits to stores expense-clearing,
if applicable.
Line
No.
Account
(a)
1 Fuel Stock (Account 151)
2 Fuel Stock Expenses Undistributed (Account 152)
3 Residuals and Extracted Products (Account 153)
4 Plant Materials and Operating Supplies (Account 154)
Assigned to - Construction (Estimated)
Assigned to - Operations and Maintenance
Production Plant (Estimated)
Transmission Plant (Estimated)
Distribution Plant (Estimated)10 Assigned to - Other11 TOTAL Account 154 (Enter Total of lines 5 thru 1
12 Merchandise (Account 155)
13 Other Materials and Supplies (Account 156)
14 Nuclear Materials Held for Sale (Account 157) (Not
applicable to Gas Utilities)
15 Stores Expense Undistributed (Account 163)
Total Materials and Supplies (per Balance Sheet)
Page 227
Balance Department or
Beginning Balance Departments
of Year End of Year Using Material
(b)(c)(d)
$2,153 534 $2,256,546 Electric
997,825
524,865
553,903
(199 207)
877 386
067 678
540,533
430,799
(247,808)
791,203
Electric
Electric
Electric
Electric
152,944 Electric
$5,183,864 047,749
1 Pages 262-263
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
Dec. 31, 1999
1. Give particulars (details) of the combined prepaid and
accrued tax accounts and show the total taxes charged to
operations and other accounts during the year. Do not in-
clude gasoline and other sales taxes which have been
charged to the accounts to which the taxed material was
charged. If the actual or estimated amounts of such taxes
are known, show the amounts in a footnote and designate
whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and
charged direct to final accounts, (not charged to prepaid
or accrued taxes). Enter the amounts in both columns (d)
and (e). The balancing of this page is not affected by the
inclusion of these taxes.
3. Include in column (d) taxes charged during the year
taxes charged to operations and other accounts through (a)
accruals credited to taxes accrued, (b) amounts credited
to proportions of prepaid taxes chargeable to current year
and (c) taxes paid and charged direct to operations or
accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner
that the total tax for each State and subdivision can read-
ily be ascertained.
BALANCE AT BEGINNING OF YEAR
Line
No.
Kind of Tax
(a)
Taxes Accrued
(b)
Federal Income Tax
Other State Income Tax
Property Taxes
Idaho kWh Tax
10 Utah Gross Receipts Tax
12 Washington Operating Revenue Fee
14 Payroll Taxes
16 Franchise Tax
18 Mise State & Local Taxes
36 TOTAL
Prepaid Taxes
(c)
Taxes Charged
During Year
(d)
Adjustments
(f)
Paid
During Year
(e)
451,698
887,051
574 132
234
118,050
350,044
879,024
92,522
352,756
Page 262
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued)
Dec. 31 , 1999
5. If any tax (exclude Federal and state income taxes) covers
more than one year, show the required information separately
for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax
accounts in column (f) and explain each adjustment in a foot-
note. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to de-
ferred income taxes or taxes collected through payroll de-
ductions or otherwise pending transmittal of such taxes
to the taxing authority.
8. Enter accounts to which taxes charged were distributed in
BALANCE AT END OF YEAR
columns (i) thru (I). In column (i), report the
amounts charged to Accounts 408.1 and 409.1 for
Electric Dept. only. Group the amounts charged to
408., 409., 408.2 and 409.2 under other accounts
in column (I). For taxes charged to other accounts
or utility plant, show the number of the appropriate
balance sheet account, plant account or subaccount.
9. For any tax apportioned to more than one utility
department or account, state in a footnote the basis
(necessity) of apportioning such tax.
(Taxes Accrued
Account 236)
(g)
Prepaid Taxes
(incl. in Acct. 165)
(h)
DISTRIBUTION OF TAXES CHARGED (Show utility dept. and acct. charged.Electric Adjustment toAccount Extrao. Items Ret. Earnings
(408.409.1) (Account 409.3) (Account 439)ru ill
451 698
887,051
574 132
234
118,050
350 044
879,024
92,522
13,352,756
(I)
Page 263
Line
No.
FGJrm 1 Pages 300-301
Utah Power & Light Company
State of Idaho
Dec. 31,1999
ELECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat
rate accounts; except where separate meter readings are added for billing purposes, one customer should
be counted for each group of meters added. The average number of customers means the average of
twelve figures at the close of each month.
OPERATING REVENUES
Amount for
Line Title of Account Amount for Year Previous Year
No.(a)(b)(c)
Sales of Electricity
(440) Residential Sales 965,492 36,063,417
(442) Commercial and Industrial Sales
Small (or Commercial)18,985,779 17,804 107
Large (or Industrial)275,413 40,946,029
(444) Public Street and Highway Lighting 273 815 243,301
(445) Other Sales to Public Authorities
(446) Sales to Railroads and Railways
(448) Interdepartmental Sales
TOTAL Sales to Ultimate Consumers 500,498 95,056,854
(447) Sales for Resale 051,912 53,627 802
TOTAL Sales of Electricity 144,552 410 148,684,656
(Less) (449.1) Provision for Rate Refunds
TOTAL Revenue Net of Provision for Refunds 144,552,410 148,684,656
Other Operating Revenues
(450) Forfeited Discounts 369,278 333,171
(451) Miscellaneous Service Revenues 390,188 217,867
(453) Sales of Water and Water Power
(454) Rent from Electric Property 456 924 458,025
(455) Interdepartmental Rents
(456) Other Electric Revenues (1,658,081)59,885,089
TOTAL Other Operating Revenues (441 691)60,894,152
TOTAL Electric Operating Revenues $144,110,719 $209,578,808
Page 300
Utah Power & Light Company
State of Idaho
Dec. 31 , 1999
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442, may be classified according to the basis of classification (Sm
or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not
generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis
classification on a footnote.
5. See page 108, for important changes During the Year; i.e. new territory added and rate increases or decrease
6. For lines 2, 4, 5, and 6, see page 304 for amounts relating to unbilled revenue by accounts.
7. Include unmetered sales. Provide details of such sales in a footnote.
MEGAWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS
Amount for Number for
Amount for Year Previous Year Number for Year Previous Year Line
(d)(e)(f)
(g)
No.
569,260 546,671 42,878 727
284 788 266 721 996 819
063,480 112 462 317 330
055 818 135 122
919 583 927 672 326 52,998
628,326 009 331
547 909 937,003 332 53,006
547,909 937,003 54,332 53,006
Page 301
Utah Power & Light Company
State of Idaho
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Account
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
3 Operation
4 (500) Operation Supervision and Engineering
5 (501) Fuel
6 (502) Steam Expenses
7 (503) Steam from Other Sources
8 (Less) (504) Steam Transferred-Cr.
9 (505) Electric Expenses
10 (506) Miscellaneous Steam Power Expenses
11 (507) Rents12 TOTAL Operation
13 Maintenance
14 (510) Maintenance Supervision and Engineering
15 (511) Maintenance of Structures
16 (512) Maintenance of Boiler Plant
17 (513) Maintenance of Electric Plant
18 (514) Maintenance of Miscellaneous Steam Plant19 TOTAL Maintenance20 TOTAL Power Production Expenses-Steam Plant21 B. Nuclear Power Generation
22 Operation
23 (517) Operation Supervision and Engineering
24 (518) Fuel
25 (519) Coolants and Water
26 (520) Steam Expenses
27 (521) Steam from Other Sources
28 (Less) (522) Steam Transferred-Cr.
29 (523) Electric Expenses
30 (524) Miscellaneous Nuclear Power Expenses
31 (525) Rents32 TOTAL Operation
33 Maintenance
34 (528) Maintenance Supervision and Engineering
35 (529) Maintenance of Structures
36 (530) Maintenance of Reactor Plant Equipment
37 (531) Maintenance of Electric Plant
38 (532) Maintenance of Miscellaneous Nuclear Plant39 TOTAL Maintenance40 TOTAL Power Production Expenses-Nuclear Power41 C. Hydraulic Power Generation
42 Operation
43 (535) Operation Supervision and Engineering
44 (536) Water for Power
45 (537) Hydraulic Expenses
46 (538) Electric Expenses
47 (539) Miscellaneous Hydraulic Power Generation Expenses
48 (540) Rents49 TOTAL Operation
Page 320
Dec. 31,1999
Amount for
Current Year
Amount for
Previous Yr
224,975 662,901
501,509 23,841,055
652 382 333,278
421,766 415,297
81,312 703,231
962 460 235,889
23,593 (1,790)
27,867 997 189,861
101 401 673,459
34,910 289,922
547 065 467 814
546,035 496,690
087 651 784,917
317 062 712,802
185,059 32,902,663
143,041 21,364
749
527 77,341
89,288
263 385 190,156
818 222
461,770 380,120
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Account50 C. Hydraulic Power Generation (Continued)
51 Maintenance
52 (541) Maintenance Supervision and Engineering
53 (542) Maintenance of Structures
54 (543) Maintenance of Reservoirs, Dams, and Waterways
55 (544) Maintenance of Electric Plant
56 (545) Maintenance of Miscellaneous Hydraulic Plant57 TOTAL Maintenance58 TOTAL Power Production Expenses-Hydraulic Power59 D. Other Power Generation
60 Operation
61 (546) Operation Supervision and Engineering
62 (547) Fuel
63 (548) Generation Expenses
64 (549) Miscellaneous Other Power Generation Expenses
65 (550) Rents66 TOTAL Operation
67 Maintenance
68 (551) Maintenance Supervision and Engineering
69 (552) Maintenance of Structures
70 (553) Maintenance of Generating and Electric Plant
71 (554) Maintenance of Misc. Other Power Generation Plant72 TOTAL Maintenance73 TOTAL Power Production Expenses-Other Power74 E. Other Power Supply Expenses
75 (555) Purchased Power
76 (556) System Control and Load Dispatching
77 (557) Other Expenses78 TOTAL Other Power Supply Expenses79 TOTAL Power Production Expenses80 2. TRANSMISSION EXPENSES
81 Operation
82 (560) Operation Supervision and Engineering
83 (561) Load Dispatching
84 (562) Station Expenses
85 (563) Overhead Line Expenses
86 (564) Underground Line Expenses
87 (565) Transmission of Electricity by Others
88 (566) Miscellaneous Transmission Expenses
89 (567) Rents90 TOTAL Operation
91 Maintenance
92 (568) Maintenance Supervision and Engineering
93 (569) Maintenance of Structures
94 (570) Maintenance of Station Equipment
95 (571) Maintenance of Overhead Lines
96 (572) Maintenance of Underground Lines
97 (573) Maintenance of Miscellaneous Transmission Plant98 TOTAL Maintenance99 TOTAL Transmission Expenses100 3. DISTRIBUTION EXPENSES
101 Operation
102 (580) Operation Supervision and Engineering
103 (581) Load Dispatching
Page 321
Amount for
Current Year
Dec. 31, 1999
Amount for
Previous Year
23,007 178
957
113
297 797
499 202
167,803 230,247
629,573 610,367
234
704,583 487 663
206,817 205,160
47,338 825
958,739 694,882
221
(68)
943
096
958,739 695 978
29,526,697 35,284 632
101 451 227,414
535,168 260 968
30,163,316 773,014
64,936 687 129,982,022
68,550 122,941
108,428 182,141
74,582 180,016
11,158 72,526
140,942 181,658
39,055 81,271
28,348 330
471 063 852,933
(16)37,851
445 097
189,091 231,875
90,751 143 426
810
27,274 74,941
312,575 498 000
783,639 350 933
422 186 210,899
210,076 79,704
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Account
104 3. DISTRIBUTION EXPENSES (Continued)
105 (582) Station Expenses
106 (583) Overhead Line Expenses
107 (584) Underground Line Expenses
108 (585) Street Lighting and Signal System Expenses
109 (586) Meter Expenses
110 (587) Customer Installations Expenses
111 (588) Miscellaneous Distribution Expenses
112 (589) Rents113 TOTAL Operation
114 Maintenance
115 (590) Maintenance Supervision and Engineering
116 (591) Maintenance of Structures
117 (592) Maintenance of Station Equipment
118 (593) Maintenance of Overhead Lines
119 (594) Maintenance of Underground Lines
120 (595) Maintenance of Line Transformers
121 (596) Maintenance of Street Lighting and Signal Systems
122 (597) Maintenance of Meters
123 (598) Maintenance of Miscellaneous Distribution Plant124 TOTAL Maintenance125 TOTAL Distribution Expenses126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 (901) Supervision
129 (902) Meter Reading Expenses
130 (903) Customer Records and Collection Expenses
131 (904) Uncollectible Accounts
132 (905) Miscellaneous Customer Accounts Expenses133 TOTAL Customer Accounts Expenses134 5. CUSTOMER SERVICE & INFORMATIONAL EXPENSES
135 Operation
136 (907) Supervision
137 (908) Customer Assistance Expenses
138 (909) Informational and Instructional Expenses
139 (910) Misc. Customer Service and Informational Expenses140 TOTAL Cust. Service and Informational Expenses141 6. SALES EXPENSES
142 Operation
143 (911) Supervision
144 (912) Demonstrating and Selling Expenses
145 (913) Advertising Expenses
146 (916) Miscellaneous Sales Expenses147 TOTAL Sales Expenses148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 (920) Administrative and General Salaries
151 (921) Office Supplies and Expenses
152 (Less) (922) Administrative expenses Transferred-Cr.
153 (923) Outside Services Employed
154 (924) Property Insurance
155 (925) Injuries and Damages
156 (926) Employee Pensions and Benefits
Page 322
Amount for Amount for
Current Year Previous Year
121,714
384,839 053 993
234,069
254
869 563
42,417 84,559
578,957
56,282 164
115,800 267,876
132,379
20,910
221,695 195 365
163,063 843,733
260 367 258 619
297 875
18,881 54,143
387,598 53,066
277,936 190 627
329,540 046,717
445,340 314,593
980,791 101 674
760,870 967,143
947 766 262,197
722 408 589 505
28,054 971
439,889 940,490
886
751,007 17,604
528 123 054
379,795 117 523
131,331 261,067
18,622
112,280
19,053
410
47.214,365
340,278 781,416
701,173 397 097
838,511 028,082
540 137 804,064
391 252 512 608
784,007 421,189
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Account
157 7. ADMINISTRATIVE AND GENERAL EXPENSES
158 (927) Franchise Requirements
159 (928) Regulatory Commission Expenses
160 (Less) (929) Duplicate Charges-Cr.
161 (930.1) General Advertising Expenses
162 (930.2) Miscellaneous General Expenses
163 (931) Rents164 TOTAL Operation
165 Maintenance
166 (935) Maintenance of General Plant167 TOTAL Administrative and General Expenses168 TOTAL Electric Operation and Maintenance Expenses
Page 323
Amount for Amount for
Current Year Previous Year
647
472 256 423 149
343,424)(5,869,492)
102 000 000
(67 473)835,303
366,840 264,706
10,125,560 16,601 769
147,444
125 560 16,749,213
90,862,492 159,812 683
Utah Fonn 1 Pages 336
Utah Power & Light Company
State of Idaho Dec. 31, 1999
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accounts 403,404,405)
(Except amortization of acquisition adjustments)
1. Report in Section A for the year the amounts for:
(a) Depreciation Expense (Account 403); (b) Amortiza-
tion of Limited-Tenn Electric Plant (Account 404); and (c)
Amortization of Other Electric Plant (Account 405).
2. Report in section B the rates used to compute amor-
tization charges for electric plant (Accounts 404 and 405).
State the basis used to compute the charges and whether any
changes have been made in the basis or rates used from the
preceding report year.
3. Report all available infonnation called for in section
C every fifth year beginning with report year 1971, report-
ing annually only changes to columns (c) through (g) from
the complete report of the preceding year.
Unless composite depreciation accounting for total
depreciable plant is followed, list numerically in column
(a) each plant subaccount, account or functional classifica-
tion, as appropriate, to which a rate is applied. Identify
at the bottom of section C the type of plant included in
any subaccounts used.
In column (b) report all depreciable plant balances
to which rates are applied showing subtotals by functional
classifications and showing a composite total. Indicate
at the bottom of section C the manner in which column (b)
balances are obtained. If average balances, state the
method of averaging used.
For columns (c), (d), and (e) report available in.
fonnation for each plant subaccount, account or functional
classification listed in column (a). If plant mortality
studies are prepared to assist in estimating average SE!fVice
lives, show in column (f) the type mortality CUNe selected
as most appropriate for the account and in column (g). if
available, the weighted average remaining life of suNiving
plant.
If composite depreciation accounting is used, report
available infonnation called for in columns (b) through (g)
on this basis.
4. If provisions for depreciation were made during the
year in addition to depreciation provided by application
of reported rates, state at the bottom of section C the
amounts and nature of the provisions and the plant items
to which related.
A. Summary of Depreciation and Amortization Charges
Depreciation Amortization of Amortization ofLineFunctional Classification Expense Limited-Term Electric Other Electric Total LineNo.(Account 403)Plant (Acct. 404)Plant (Acct. 405)No.(a)(b)(c)(d)(e)
1 Intangible Plant 953 086 9530862 Steam Production Plant 304,260 304 2603 Nuclear Production Plant
4 Hydraulic Production - Conventional 347,325 605 347,9305 Hydraulic Production. Pumped Storage
6 Other Production Plant 276,976 276,9767 Transmission Plant 446,843 446 8438 Distribution Plant 254,066 254,066
9 General Plant 135 921 623 159,54410 Common Plant-Electric
TOTAL $16,765 391 $1,977,314 $18,742,704
Page 336
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Utah Form 1 Page" 114-115
Utah Power & Light Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413, Revenue and
Expenses from Utility Plant Leased to Others, in another utility
column (i o) in a similar manner to a utility department.
Spread the amount(s) over lines 01 thru 20 as appropriate. In-
clude these amounts in columns (c) and (d) totals.
2. Report amounts in account 414, Other Utility Operating
Income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 7, 9, and 10 for Natural Gas com-
panies using accounts 404.404.404.407.1, and 407.
4. Use page 122 for important notes regarding the state-
ment of income or any account thereof.
5. Give concise explanations concerning unsettled rate pro-
Line
No.Account
UTILITY OPERATING INCOME
2 Operating Revenues (400)
3 Operating Expenses
Operation Expenses (401)
Maintenance Expenses (402)
Depreciation Expense (403)
Amort. & Depl. of Utility Plant (404-405)
Amort. of Utility Plant Acq. Adj. (406)
Amort. of Property Losses, Unrecovered Plant and
Regulatory Study Costs (407)
10 Amort. of Conversion Expenses (407)
11 Taxes Other Than Income Taxes (408.
12 Income Taxes - Federal (409.13 -Other(409.14 Provision for Deferred Inc. Taxes (410.15 (Less) Provision for Deferred Income Taxes - Cr.(411.16 Investment Tax Credit Adj. - Net (411.17 (Less) Gains from Disp. of Utility Plant (411.
18 Losses from Disp. of Utility Plant (411.
19 Other Interest Income & Expense. Net
ceedings where a contingency exists such that refunds of a
material amount may need to be made to the utility'
customers or which may result in a material refund to the util-
ity with respect to power or gas purchases. State for each year
affected the gross revenues or costs to which the contingency
relates and the tax effects together with an explanation of the
major factors which affect the rights of the utility to retain
such revenues or recover amounts paid with respect to power
and gas purchases.
6. Give concise explanations concerning significant
amounts of any refunds made or received during the year
Ref.
Page
No.
TOTAL
Current Year
300 $187,526,710 144,110,719
320-323
320-323
336
336
127 060.788
171.391
16.788,298
805,017
252,347
36,820
262-263
262-263
262-263
234 274-277
234 274-277
266
085,998
991.873
869,452
259,839
113,149)
(582 946)
(487 462)
Dec. 31. 2000
Previous Year
82,735,512
126,980
16,765,391
977,314
257,722
22.999
014 007
451 698
887,051
811,716
(6,444,182)
(617 442)
(20,872)
167,138,266 121,967,893TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 19)
Net Utility Operating Income (Enter Total of line 2 less 20)
(Carry forward to page 117, line 21)$20,388 444
Page 114
$22,142,826
Utah Power & Light Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
Dec. 31, 2000
resulting from settlement of any rate proceeding affecting
revenues received or costs incurred for power or gas pur-
chases, and a summary of the adjustments made to balance
sheet, income, and expense accounts.
7. If any notes appearing in the report to stockholders
are applicable to this Statement of Income, such notes may
be attached at page 122.
8. Enter on page 122 a concise explanation of only
those changes in accounting methods made during the year
which had an effect on net income, including the basis of
ELECTRIC UTILITY
Current Year Previous Year Current Year
$187 526,710 $144 110 719
127,060,788 82,735,512
171,391 126,980
16,788,298 16,765,391
805,017 977,314
252,347 257,722
36,820 22,999
085,998 014 007
991,873 451,698
869,452 887,051
259,839 811 716
(1,113,149)(6,444 182)
(582,946)(617,442)
(487,462)(20,872)
167,138,266 121,967,893
$20,388,444 $22 142,826
allocations and apportionments from those used in the pre-
ceding year. Also give the approximate dollar effect of such
changes.
9. Explain in a footnote if the previous year's figures
are different from that reported in prior reports.
10. If the columns are insufficient for reporting addi-
tional utility departments, supply the appropriate account
titles, lines 1 to 19, and report the infonnation in the blank
space on page 122 or in a supplemental statement.
GAS UTILITY OTHER UTILITY
Previous Year Current Year Previous Year
Page 115
Utah Form 1 Pages 200-201
Utah Power & Light Company
State of Idaho
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line
No.
Item
(a)
UTILITY PLANT
2 In Service
Plant in Service (Classified)
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified
Experimental Plant Unclassified
TOTAL (Enter Total of lines 3 thru 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments13 TOTAL Utility Plant (Enter Total of lines 8 thru 12)
14 Accum. Provo for Depr., Amort., & Depl.15 Net Utility Plant (Enter total of line 13 less 14)16 DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:
18 Depreciation
19 Amort Depl. of Producing Nat. Gas Land and Land Rights
20 Amort. of Underground Storage Land and Land Rights
21 Amort. of Other Utility Plant22 TOTAL in Service (Enter Total of lines 18 thru 21)
23 Leased to Others
24 Depreciation
25 Amortization and Depletion26 TOTAL Leased to Others (Enter Total of lines 24 and 25)
27 Held for Future Use
28 Depreciation
29 Amortization30 TOTAL Held for Future Use (Ent. Tot. of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amort. of Plant Acquisition Adjustment33 TOTAL Accumulated Provisions (Should agree with line 14
above)(Enter Total of lines 22, 26, 30, 31, and 32)
Total
(b)
590,003,763
13,994
590,017,757
102,169
11,143,881
323,582
605,587,389
243,004,893
362,582,496
234,519,658
485,235
243,004,893
243,004,893
(1) Capitalized leases are not included in rate base; they are charged to operating expense.
Page 200
Dec. 31, 2000
Electric
(c)
590,003,763
13,994
590,017,757
102,169
11,143,881
323,582
589,589,807
243,004,893
346,584,914
234,519,658
8,485,235
243,004,893
243,004,893
Utah Power & Light Company
State of Idaho
Dec. 31, 2000
SUMMARY OF UTlLllY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Steam Heating Other (Specify)Other (Specify)Common Line(d)(e)(f)
(g)
(h)No.
Page 201
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0
0
0
St
a
t
e

o
f

I
d
a
h
o
El
e
c
t
r
i
c

P
l
a
n
t

I
n

S
e
r
v
i
c
e

(
A
c
c
o
u
n
t
s

1
0
1
,

1
0
2
,

1
0
3
,

1
0
6
)
Be
g
i
n
n
i
n
g
Ba
l
a
n
c
e

a
t
Li
n
e
Ac
c
o
u
n
t
Ba
l
a
n
c
e
Ad
d
i
t
i
o
n
s
Re
t
i
r
e
m
e
n
t
s
Ad
j
u
s
t
m
e
n
t
s
Tr
a
n
s
f
e
r
s
En
d

o
f

Y
e
a
r

Fe
r
c
Li
n
e
No
.
(a
)
(b
)
(c
)
(d
)
(e
)
(f
)
(g
)
Ac
c
t
No
.
1.

I
N
T
A
N
G
I
B
L
E

P
L
A
N
T
(3
0
1
)

O
r
g
a
n
i
z
a
t
i
o
n
60
0
,
52
6
60
0
,
52
6
(3
0
1
)
(3
0
2
)

F
r
a
n
c
h
i
s
e
s

a
n
d

C
o
n
s
e
n
t
s
46
6
,
59
4
46
1
,
88
2
(3
0
2
)
(3
0
3
)

M
i
s
c
e
l
l
a
n
e
o
u
s

I
n
t
a
n
g
i
b
l
e

P
l
a
n
t
16
,
66
5
,
36
5
16
,
67
8
,
81
9
(3
0
3
)
TO
T
A
L

I
n
t
a
n
g
i
b
l
e

P
l
a
n
t

(
E
n
t
e
r

T
o
t
a
l

o
f

l
i
n
e
s

2
,

3
,

a
n
d
4
)
19
,
73
2
,
58
4
19
,
74
1
,
22
7
2.

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
A.

S
t
e
a
m

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t
(3
1
0
)

L
a
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
41
0
,
59
8
18
1
,
71
4
(3
1
0
)
(3
1
1
)

S
t
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s
07
7
90
8
40
,
09
3
,
87
9
(3
1
1
)
(3
1
2
)

B
o
l
l
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
11
4
12
8
,
04
2
10
9
,
09
7
,
42
7
(3
1
2
)
(3
1
3
)

E
n
g
i
n
e
s

a
n
d

E
n
g
i
n
e

D
r
i
v
e
n

G
e
n
e
r
a
t
o
r
s
(3
1
3
)
(3
1
4
)

T
u
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
t
s
33
,
38
6
,
91
1
30
,
45
6
,
10
9
(3
1
4
)
(3
1
5
)

A
c
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
18
,
46
0
,
93
3
17
,
58
7
,
45
3
(3
1
5
)
(3
1
6
)

M
I
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
81
6
,
92
4
72
0
,
71
8
(3
1
6
)
TO
T
A
L

S
t
e
a
m

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t

(
E
n
t
e
r

T
o
t
a
l

o
f

l
i
n
e
s

8

t
h
r
u

1
4
)
21
5
,
28
1
,
31
3
20
4
13
7
,
30
0
B.

N
u
c
l
e
a
r

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t
(3
2
0
)

L
a
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
(3
2
0
)
(3
2
1
)

S
t
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s
(3
2
1
)
(3
2
2
)

R
e
a
c
t
o
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
(3
2
2
)
(3
2
3
)

T
u
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
t
s
(3
2
3
)
(3
2
4
)

A
c
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
(3
2
4
)
(3
2
5
)

M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
(3
2
5
)
TO
T
A
L

N
u
c
l
e
a
r

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t

(
E
n
t
e
r

T
o
t
a
l

o
f

l
i
n
e
s

1
7

t
h
r
u

2
2
)
C.

H
y
d
r
a
u
l
i
c

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t
(3
3
0
)

L
a
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
58
4
,
49
0
55
6
,
05
2
(3
3
0
)
(3
3
1
)

S
t
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s
54
8
,
27
8
47
8
,
76
2
(3
3
1
)
(3
3
2
)

R
e
s
e
r
v
o
i
r
s
,

D
a
m
s
,

a
n
d

W
a
t
e
r
w
a
y
s
23
1
,
13
4
18
6
,
60
6
(3
3
2
)
(3
3
3
)

W
a
t
e
r

W
h
e
e
l
s
,

T
u
r
b
i
n
e
s
,

a
n
d

G
e
n
e
r
a
t
o
r
s
21
4
,
81
0
25
0
,
47
5
(3
3
3
)
(3
3
4
)

A
c
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
14
8
,
67
4
14
3
,
92
6
(3
3
4
)
(3
3
5
)

M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
72
,
21
2
93
,
69
6
(3
3
5
)
(3
3
6
)

R
o
a
d
s
,

R
a
i
l
r
o
a
d
s
,

a
n
d

B
r
i
d
g
e
s
31
9
,
65
6
31
8
,
38
2
(3
3
6
)
TO
T
A
L

H
y
d
r
a
u
l
i
c

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t

(
E
n
t
e
r

T
o
t
a
l

o
f

l
i
n
e
s

2
6

t
h
r
u

3
1
)
11
9
,
25
2
12
,
02
7
,
89
8
D.

O
t
h
e
r

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t
(3
4
0
)

L
a
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
37
,
10
7
36
,
34
8
(3
4
0
)
(3
4
1
)

S
t
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s
50
4
,
00
8
49
3
,
14
6
(3
4
1
)
(3
4
2
)

F
u
e
l

H
o
l
d
e
r
s
,

P
r
o
d
u
c
t
s

a
n
d

A
c
c
e
s
s
o
r
i
e
s
14
8
,
42
5
14
4
,
98
9
(3
4
2
)
(3
4
3
)

P
r
i
m
e

M
o
v
e
r
s
22
2
,
91
8
13
3
,
58
8
(3
4
3
)
(3
4
4
)

G
e
n
e
r
a
t
o
r
s
62
9
,
66
9
54
6
,
66
8
(3
4
4
)
(3
4
5
)

A
c
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
41
7
,
59
2
40
8
,
52
9
(3
4
5
)
(3
4
6
)

M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
I
p
m
e
n
t
25
,
75
6
26
,
10
7
(3
4
6
)
TO
T
A
L

O
t
h
e
r

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t

(
E
n
t
e
r

T
o
t
a
l

o
f

l
i
n
e
s

3
4

t
h
r
u

4
0
)
98
5
,
47
5
78
8
,
35
5
TO
T
A
L

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t

(
E
n
t
e
r

T
o
t
a
l

o
f

l
i
n
e
s

1
5
,

2
3
,

3
2
,

a
n
d

41
)
23
5
,
38
5
,
04
0
22
4
,
95
3
,
55
3
Pa
g
e

2
0
4
Ut
a
h

P
o
w
e
r

&

L
i
g
h
t

C
o
m
p
a
n
y
De
c
.

3
1
,

2
0
0
0
St
a
t
e

o
f

I
d
a
h
o
El
e
c
t
r
i
c

P
l
a
n
t

I
n

S
e
r
v
i
c
e

(
A
c
c
o
u
n
t
s

1
0
1
,

1
0
2
,

1
0
3
,

1
0
6
)
Be
g
i
n
n
i
n
g
Ad
d
l
t
l
o
n
e
Ba
l
a
n
c
e

a
t
Li
n
e
Ac
c
o
u
n
t
Ba
l
a
n
c
e
(c
)
Re
t
i
r
e
m
e
n
t
s
Ad
j
u
s
t
m
e
n
t
s
Tr
a
n
s
f
e
r
s
En
d

o
f

Y
e
a
r
Fe
r
c
LI
n
e
No
.
(a
)
(b
)
(d
)
(e
)
(f
)
(g
)
Ac
c
t
No
.
3.

T
R
A
N
S
M
I
S
S
I
O
N

P
L
A
N
T
(3
6
0
)

L
a
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
87
6
,
39
2
68
4
06
8
(3
5
0
)
(3
5
2
)

S
t
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s
83
2
,
31
9
50
4
,
60
3
(3
6
2
)
(3
5
3
)

S
t
a
t
i
o
n

E
q
u
i
p
m
e
n
t
86
6
,
17
8
36
,
86
4
01
4
(3
6
3
)
(3
5
4
)

T
o
w
e
r
s

a
n
d

F
i
x
t
u
r
e
s
15
,
70
1
,
12
6
14
,
97
1
83
1
(3
6
4
)
(3
5
6
)

P
o
l
e
s

a
n
d

F
i
x
t
u
r
e
s
20
,
64
6
,
62
4
20
,
43
3
,
93
9
(3
5
6
)
(3
6
6
)

O
v
e
r
h
e
a
d

C
o
n
d
u
c
t
o
r
s

a
n
d

D
e
v
i
c
e
s
24
,
34
9
,
32
5
23
,
91
6
,
99
8
(3
6
6
)
(3
6
7
)

U
n
d
e
r
g
r
o
u
n
d

C
o
n
d
u
i
t
97
,
93
9
95
,
49
6
(3
6
7
)
(3
5
8
)

U
n
d
e
r
g
r
o
u
n
d

C
o
n
d
u
c
t
o
r
s

a
n
d

D
e
v
i
c
e
s
16
2
,
44
6
16
6
,
97
1
(3
6
8
)
(3
6
9
)

R
o
a
d
s

a
n
d

T
r
a
i
l
s
42
4
,
46
6
41
6
,
63
9
(3
6
9
)
TO
T
A
L

T
r
a
n
s
m
i
s
s
i
o
n

P
l
a
n
t

(
E
n
t
e
r

T
o
t
a
l

o
f

l
i
n
e
s

4
4

t
h
r
u

5
2
)
10
7
,
86
4
71
4
10
4
,
94
2
,
34
9
4.
D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
(3
6
0
)

L
a
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
12
9
,
23
6
14
9
,
29
4
(3
6
0
)
(3
6
1
)

S
t
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s
69
7
,
39
9
69
7
,
39
9
(3
6
1
)
(3
6
2
)

S
t
a
t
i
o
n

E
q
u
i
p
m
e
n
t
16
,
78
8
,
61
6
16
,
82
6
,
66
9
(3
6
2
)
(3
6
3
)

S
t
o
r
a
g
e

B
a
t
t
e
r
y

E
q
u
i
p
m
e
n
t
(3
6
3
)
(3
6
4
)

P
o
l
e
s
,

T
o
w
e
r
s
,

a
n
d

F
i
x
t
u
r
e
s
40
,
99
6
,
02
4
41
,
46
9
,
40
3
(3
6
4
)
(3
6
5
)

O
v
e
r
h
e
a
d

C
o
n
d
u
c
t
o
r
s

a
n
d

D
e
v
i
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Utah Power & Light Company
State of Idaho
NON UTILITY PROPERTY (Account 121)Dec. 31, 2000
1. Give a brief description and state the location of nonutility property included in Account 121.
2. Designate with an asterisk any property which is leased to another company. State name of lessee
and whether lessee is an associated company.
3. Furnish details concerning sales, purchases, or transfers of Nonutility Property during the year.
4. List separately all property previously devoted to public service and give date of transfer to Account
121, Nonutility Property.
5. Minor items (5% of the Balance at the End of the Year for Account 121 or $100 000, whichever is less)
may be grouped by (1) previously devoted to public service (line 43), or (2) other
nonutility property (line 44).
(a)
Balance at Purchases Balance at
Beginning Sales,End of
of Year Transfers, etc.Year
(b)(c)(d)
21,556 21,556
11,553 553
13,742 742
Line
No.
Description and Location
1 1307 Lava Development
2 1312 Mink Development
3 1339 East River Substation Site
4 1347 Malad - Depot Street Property
36 TOTAL
Misc. Items Less Than $10,000 338 338
$48,189 $48,189
Page 221
Utah Form 1 Pages 227
Utah Power & Light Company
State of Idaho Dec. 31, 2000
MATERIALS AND SUPPLIES
1. For Account 154, report the amount of plant materials and operating supplies under the primary functional
classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d),
designate the departments which use tHe class of material.
2. Give an explanation of important inventory adjustments during year (on a supplemental page) showing
general classes of material and supplies and the various accounts (operating expense, clearing accounts,
plant, etc.) affected - debited or credited. Show seperately debits or credits to stores expense-clearing,
if applicable.
Line
No.
Account
(a)
1 Fuel Stock (Account 151)
2 Fuel Stock Expenses Undistributed (Account 152)
3 Residuals and Extracted Products (Account 153)
4 Plant Materials and Operating Supplies (Account 154)
Assigned to - Construction (Estimated)
Assigned to - Operations and Maintenance
Production Plant (Estimated)
Transmission Plant (Estimated)
Distribution Plant (Estimated)10 Assigned to - Other11 TOTAL Account 154 (Enter Total of lines 5 thru 1
12 Merchandise (Account 155)
13 Other Materials and Supplies (Account 156)
14 Nuclear Materials Held for Sale (Account 157) (Not
applicable to Gas Utilities)
15 Stores Expense Undistributed (Account 163)
Total Materials and Supplies (per Balance Sheet)
Page 227
Balance Department or
Beginning Balance Departments
of Year End of Year Using Material
(b)(c)(d)
$2,256,546 $2,395,739 Electric
067 678
540 533
430,799
(247,808)
791,203
379,674
506,335
274,771
(21,749)
139,031
Electric
Electric
Electric
Electric
(12,999)Electric
$7,047,749 $6,521,771
1 Pages 262-263
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
Dec.31,2000
1. Give particulars (details) of the combined prepaid and
accrued tax accounts and show the total taxes charged to
operations and other accounts during the year. Do not in-
clude gasoline and other sales taxes which have been
charged to the accounts to which the taxed material was
charged. If the actual or estimated amounts of such taxes
are known, show the amounts in a footnote and designate
whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and
charged direct to final accounts, (not charged to prepaid
or accrued taxes). Enter the amounts in both columns (d)
and (e). The balancing of this page is not affected by the
inclusion of these taxes.
3. Include in column (d) taxes charged during the year
taxes charged to operations and other accounts through (a)
accruals credited to taxes accrued, (b) amounts credited
to proportions of prepaid taxes chargeable to current year
and (c) taxes paid and charged direct to operations or
accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner
that the total tax for each State and subdivision can read-
ily be ascertained.
BALANCE AT BEGINNING OF YEAR
Line
No.
Kind of Tax
(a)
Taxes Accrued
(b)
Federal Income Tax
Other State Income Tax
Property Taxes
12 Governmrnt Charges & Levies
14 Payroll Taxes
16 Franchise Tax
18 Misc State & Local Taxes
36 TOTAL
Prepaid Taxes
(c)
Taxes Charged
During Year
(d)
Adjustments
(f)
Paid
During Year
(e)
991,873
869,452
213 872
395,336
335,128
141 662
12,947 323
Page 262
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued)
Dec. 31, 2000
5. If any tax (exclude Federal and state income taxes) covers
more than one year, show the required information separately
for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax
accounts in column (f) and explain each adjustment in a foot-
note. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to de-
ferred income taxes or taxes collected through payroll de-
ductions or otherwise pending transmittal of such taxes
to the taxing authority.
8. Enter accounts to which taxes charged were distributed in
BALANCE AT END OF YEAR
columns (i) thru (I). In column (i), report the
amounts charged to Accounts 408.1 and 409.1 for
Electric Dept. only. Group the amounts charged to
408.1, 409., 408.2 and 409.2 under other accounts
in column (I). For taxes charged to other accounts
or utility plant, show the number of the appropriate
balance sheet account. plant account or subaccount.
9. For any tax apportioned to more than one utility
department or account, state in a footnote the basis
(necessity) of apportioning such tax.
(Taxes Accrued
Account 236)
(g)
Prepaid Taxes
(incl. in Acct. 165)
(h)
DISTRIBUTION OF TAXES CHARGED (Show utility dept. and acct. charged.Electric Adjustment toAccount Extrao. Items Ret. Earnings
(408.409.1) (Account 409.3) (Account 439)ru ID
991,873
869,452
213,872
395,336
335,128
141,662
947 323
(I)
Page 263
Line
No.
Form 1 Pages 300-301
Utah Power & Light Company
State of Idaho Dec. 31, 2000
ELECTRIC OPERATING REVENUES (Account400)
1. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat
rate accounts; except where separate meter readings are added for billing purposes, one customer should
be counted for each group of meters added. The average number of customers means the average of
twelve figures at the close of each month.
OPERATING REVENUES
Amount for
Line Title of Account Amount for Year Previous Year
No.(a)(b)(c)
Sales of Electricity
(440) Residential Sales 41,803,514 38,965,492
(442) Commercial and Industrial Sales
Small (or Commercial)20,496,826 18,985,779Large (or Industrial)45,312 092 40,275,413(444) Public Street and Highway Lighting 300 457 273,815
(445) Other Sales to Public Authorities
(446) Sales to Railroads and Railways
(448) Interdepartmental Sales
TOTAL Sales to Ultimate Consumers 107,912 889 98,500 498(447) Sales for Resale 74,685 092 46,051,912
TOTAL Sales of Electricity 182,597 981 144,552,410
(Less) (449.1) Provision for Rate Refunds
TOTAL Revenue Net of Provision for Refunds 182,597 981 144 52,410Other Operating Revenues
(450) Forfeited Discounts 466,076 369,278(451) Miscellaneous Service Revenues 116,878 390 188(453) Sales of Water and Water Power
(454) Rent from Electric Property 366,039 456,924(455) Interdepartmental Rents
(456) Other Electric Revenues 979,736 (1,658,081)
TOTAL Other Operating Revenues 928,729 (441,691)
TOTAL Electric Operating Revenues $187 526,710 $144,110,719
Page 300
Utah Power & Light Company
State of Idaho
Dec. 31 , 2000
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442, may be classified according to the basis of classification (Sm
or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not
generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis
classification on a footnote.
5. See page 108, for important changes During the Year; Le. new territory added and rate increases or decrease
6. For lines 2, 4, 5, and 6, see page 304 for amounts relating to unbilled revenue by accounts.
7. Include unmetered sales. Provide details of such sales in a footnote.
MEGAWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS
Amount for Number for
Amount for Year Previous Year Number for Year Previous Year Line
(d)(e)(f)
(g)
No.
573,556 569,260 43,887 42,878
308,301 284 788 172 996
115,916 063 480 332 317
227 055 150 135
000,000 919 583 55,541 54,326
389 262 628,326
389,262 547,909 55,546 54,332
389,262 547 909 546 54,332
Page 301
Utah Power & Light Company
State of Idaho
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Account
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
3 Operation
4 (500) Operation Supervision and Engineering
5 (501) Fuel
6 (502) Steam Expenses
7 (503) Steam from Other Sources
8 (Less) (504) Steam Transferred-Cr.
9 (505) Electric Expenses
10 (506) Miscellaneous Steam Power Expenses
11 (507) Rents12 TOTAL Operation
13 Maintenance
14 (510) Maintenance Supervision and Engineering
15 (511) Maintenance of Structures
16 (512) Maintenance of Boiler Plant
17 (513) Maintenance of Electric Plant
18 (514) Maintenance of Miscellaneous Steam Plant19 TOTAL Maintenance20 TOTAL Power Production Expenses-Steam Plant21 B. Nuclear Power Generation
22 Operation
23 (517) Operation Supervision and Engineering
24 (518) Fuel
25 (519) Coolants and Water
26 (520) Steam Expenses
27 (521) Steam from Other Sources
28 (Less) (522) Steam Transferred-Cr.
29 (523) Electric Expenses
30 (524) Miscellaneous Nuclear Power Expenses
31 (525) Rents32 TOTAL Operation
33 Maintenance
34 (528) Maintenance Supervision and Engineering
35 (529) Maintenance of Structures
36 (530) Maintenance of Reactor Plant Equipment
37 (531) Maintenance of Electric Plant
38 (532) Maintenance of Miscellaneous Nuclear Plant39 TOTAL Maintenance40 TOTAL Power Production Expenses-Nuclear Power41 C. Hydraulic Power Generation
42 Operation
43 (535) Operation Supervision and Engineering
44 (536) Water for Power
45 (537) Hydraulic Expenses
46 (538) Electric Expenses
47 (539) Miscellaneous Hydraulic Power Generation Expenses
48 (540) Rents
49 TOTAL Operation
Page 320
Dec. 31, 2000
Amount for
Current Year
Amount for
Previous Yr
486,017 224,975
22,812,281 22,501,509
710,681 652,382
437,891 421,766
67,103 81.312
658,854 962,460
977 23,593
27,181,804 27,867,997
109,954 101,401
464 34,910
545,966 547,065
563,989 546,035
210,686 087,651
474,059 317,062
31,655 863 32,185,059
181,604 143,041
49,705 46,527
390,443 263,385
14,901 818
636,653 461,770
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Account50 C. Hydraulic Power Generation (Continued)
51 Maintenance
52 (541) Maintenance Supervision and Engineering
53 (542) Maintenance of Structures
54 (543) Maintenance of Reservoirs, Dams, and Waterways
55 (544) Maintenance of Electric Plant
56 (545) Maintenance of Miscellaneous Hydraulic Plant57 TOTAL Maintenance58 TOTAL Power Production Expenses-Hydraulic Power59 D. Other Power Generation
60 Operation
61 (546) Operation Supervision and Engineering
62 (547) Fuel
63 (548) Generation Expenses
64 (549) Miscellaneous Other Power Generation Expenses
65 (550) Rents66 TOTAL Operation
67 Maintenance
68 (551) Maintenance Supervision and Engineering
69 (552) Maintenance of Structures
70 (553) Maintenance of Generating and Electric Plant
71 (554) Maintenance of Misc. Other Power Generation Plant72 TOTAL Maintenance73 TOTAL Power Production Expenses-Other Power74 E. Other Power Supply Expenses
75 (555) Purchased Power
76 (556) System Control and Load Dispatching
77 (557) Other Expenses78 TOTAL Other Power Supply Expenses79 TOTAL Power Production Expenses80 2. TRANSMISSION EXPENSES
81 Operation
82 (560) Operation Supervision and Engineering
83 (561) Load Dispatching
84 (562) Station Expenses
85 (563) Overhead Line Expenses
86 (564) Underground Line Expenses
87 (565) Transmission of Electricity by Others
88 (566) Miscellaneous Transmission Expenses
89 (567) Rents90 TOTAL Operation
91 Maintenance
92 (568) Maintenance Supervision and Engineering
93 (569) Maintenance of Structures
94 (570) Maintenance of Station Equipment
95 (571) Maintenance of Overhead Lines
96 (572) Maintenance of Underground Lines
97 (573) Maintenance of Miscellaneous Transmission Plant98 TOTAL Maintenance99 TOTAL Transmission Expenses100 3. DISTRIBUTION EXPENSES
101 Operation
102 (580) Operation Supervision and Engineering
103 (581) Load Dispatching
Page 321
Amount for
Current Year
Dec. 31, 2000
Amount for
Previous Year
18,585 23,007
11,279 47,297
63,857 97,499
93,721 167,803
730,374 629,573
916,839 704,583
315,509 206,817
80,089 47,338
312,437 958,739
312,437 958,739
77,011,357 29,526,697
522 101,451
408,535 535,168
78,441,414 30,163,316
113,140,088 64,936,687
338,200 68,550
173,040 108,428
176,430 74,582
48,072 11,158
387 855 140,942
68,064 39,055
42,014 28,348
233,675 471,063
(16)
909 445
114,876 189,091
272 287 90,751
294 27,274
401 542 312,575
635 217 783,639
314 536 422 186
215 193 210,076
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Account
104 3. DISTRIBUTION EXPENSES (Continued)
105 (582) Station Expenses
106 (583) Overhead Line Expenses
107 (584) Underground Line Expenses
108 (585) Street Lighting and Signal System Expenses
109 (586) Meter Expenses
110 (587) Customer Installations Expenses
111 (588) Miscellaneous Distribution Expenses
112 (589) Rents113 TOTAL Operation
114 Maintenance
115 (590) Maintenance Supervision and Engineering
116 (591) Maintenance of Structures
117 (592) Maintenance of Station Equipment
118 (593) Maintenance of Overhead Lines
119 (594) Maintenance of Underground Lines
120 (595) Maintenance of Line Transfonners
121 (596) Maintenance of Street Lighting and Signal Systems
122 (597) Maintenance of Meters
123 (598) Maintenance of Miscellaneous Distribution Plant124 TOTAL Maintenance125 TOTAL Distribution Expenses126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 (901) Supervision
129 (902) Meter Reading Expenses
130 (903) Customer Records and Collection Expenses
131 (904) Uncollectible Accounts
132 (905) Miscellaneous Customer Accounts Expenses133 TOTAL Customer Accounts Expenses134 5. CUSTOMER SERVICE & INFORMATIONAL EXPENSES
135 Operation
136 (907) Supervision
137 (908) Customer Assistance Expenses
138 (909) Infonnational and Instructional Expenses
139 (910) Misc. Customer Service and Infonnational Expenses140 TOTAL Cust. Service and Infonnational Expenses141 6. SALES EXPENSES
142 Operation
143 (911) Supervision
144 (912) Demonstrating and Selling Expenses
145 (913) Advertising Expenses
146 (916) Miscellaneous Sales Expenses147 TOTAL Sales Expenses148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 (920) Administrative and General Salaries
151 (921) Office Supplies and Expenses
152 (Less) (922) Administrative expenses Transferred-Cr.
153 (923) Outside Services Employed
154 (924) Property Insurance
155 (925) Injuries and Damages
156 (926) Employee Pensions and Benefits
Page 322
Amount for Amount for
Current Year Previous Year
656,808 384,839
17,067 42,417
12,245 56,282
215,849 115,800
85,867 221,695
544,061 163,063
167 944 260,367
240 18,881
367,479 387,598
16,332 277,936
181,923 329,540
397 772 445,340
814 978 980,791
223,125 760,870
990,039 947,766
300,908 722,408
29,558 28,054
358,608 439,889
905,780 751,007
605 528
(45,964)379,795
861,421 131,331
418
157,791
145,550
310,813
056,064 340,278
(75,655)701,173
(522 834)
851 018 838,511
387 426 540,137
396,886 391,252
(98,291)784,007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Account
157 7. ADMINISTRATIVE AND GENERAL EXPENSES
158 (927) Franchise Requirements
159 (928) Regulatory Commission Expenses
160 (Less) (929) Duplicate Charges-Cr.
161 (930.1) General Advertising Expenses
162 (930.2) Miscellaneous General Expenses
163 (931) Rents164 TOTAL Operation
165 Maintenance
166 (935) Maintenance of General Plant167 TOTAL Administrative and General Expenses168 TOTAL Electric Operation and Maintenance Expenses
Page 323
Amount for Amount for
Current Year Previous Year
403,702 472,256
(78,467)(3,343,424)
131,000 102,000
(127 420)(67,473)
184,685 366,840
508,114 10,125,560
20,146
528,260 10,125,560
135,232,179 90,862,492
Utah Fonn 1 Pages 336
Utah Power & Light Company
State of Idaho Dec. 31, 2000
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accounts 403, 404, 405)
(Except amortization of acquisition adjustments)
1. Report in Section A for the year the amounts for:
(a) Depreciation Expense (Account 403); (b) Amortiza-
tion of Limited-Term Electric Plant (Account 404); and (c)
Amortization of Other Electric Plant (Account 405).
2. Report in section B the rates used to compute amor-
tization charges for electric plant (Accounts 404 and 405).
State \he basis used to compute the charges and whether any
changes have been made in \he basis or rates used from the
preceding report year.
3. Report all available information called for in section
C every fifth year beginning with report year 1971, report-
ing annually only changes to columns (c) through (g) from
the complete report of the preceding year.
Unless composne depreciation accounting for total
depreciable plant is followed, list numerically in column
(a) each plant subaccount, account or functional classifica-
tion, as appropriate, to which a rate is applied. Identify
at the bottom of section C the type of plant included in
any subaccounts used.
In column (b) report all depreciable plant balances
to which rates are applied showing subtotals by functional
classifications and showing a composne total. Indicate
at the bottom of section C \he manner in which column (b)
balances are obtained. If average balances, state \he
method of averaging used.
For columns (c), (d), and (e) report available in-
formation for each plant subaccount, account or functional
classification listed in column (a). If plant mortality
studies are prepared to assist in estimating average service
lives, show in column (f) the type mortality curve selected
as most appropriate for the account and in column (g), if
available, the weighted average remaining life of surviving
plant.
If composne depreciation accounting is used. report
available information called for in columns (b) through (g)
on this basis.
4. If provisions for depreciation were made during the
year in addition to depreciation provided by application
of reported rates. state at \he bottom of section C the
amounts and nature of the provisions and the plant items
to which related.
A. Summary of Depreciation and Amortization Charges
Depreciation Amortization of Amortization ofLIneFunctional Classification Expense Limited-Term Electric Other Electric Total LIneNo.(Account 403) Plant (Acct. 404)Plant (AcCL 405)No.(a)(b)(c)(d)(e)
1 Intangible Plant 781,821 781,8212 Steam Production Plant 396,088 396 0883 Nuclear Production Plant
4 Hydraulic Production - Conventional 310,108 593 310 7015 Hydraulic Production - Pumped Storage
6 Other Production Plant 150,261 150,2617 Transmission Plant 141 539 141,5398 Distribution Plant 683,238 683,2389 General Plant 107,064 22,603 129,66710 Common Plant-Electric
TOTAL $16,788,298 $1,805,017 $18,593,315
Page 336
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PacifiCorp/P AC-02- ~
February 13 2002
lIP A 2nd set Data Request No.
lIP A Data Request No.
On David L. Taylor Exhibit 16, pages 12-49, the first column entitled 'IDAHO-
UPL Normalized", please answer the following:
What are the "actual" as opposed to "normalized" values for this
column?
Please provide the detail and workpapers that support the
development of these normalized values.
Response to lIP A Data Request No.
The Idaho results of operations prior to adjustments (i.
normalized") are included in the Jurisdictional Allocation Model
(JAM) provided as Attachment IIPA Data Request No. 2.3.
The JAM results are based on data contained within the model.
PacifiCorp/P AC-OL.-
February 13, 2002
IIP A 2nd set Data Request No.
lIP A Data Request No.
On David L. Taylor Exhibit 16, page 75 , line 126, there are two figures that
reflect approximately $42 000 000 in revenue from the Residential customers.
Please answer the following:a. What was the "actual" test year revenue and MWH for each
Residential rate schedule?
Please provide the detail and work papers that support the
development of the normalized values for each Residential rate
schedule.
Is the "actual" and "normalized" amounts what is paid by
residential customers after the BP A Exchange Credit?
What was the Exchange Credit during the test year, in 2000, and
2001 for the Idaho Residential customers and where can it be
found in the corresponding FERC Form I?
How does the BP Exchange Credit impact/relate to the
residential revenue in the Form 1 generally?
For each of the last 10 calendar years, what was the actual revenue
for each Residential rate schedules (1 and 36)?
For each of the last 10 calendar years, on a monthly basis, what
was MWH at sales level for each Residential rate schedules (1 and
36)?
Response to lIP A Data Request No.
See Attachment IIPA PAC-02-01 DR 4, Table 1.
See Attachment lIP A PAC-02-01 DR 4, Table 1.
The "actual" and "normalized" amount is total Residential
revenues prior to the application of the BP A Exchange Credit.
PacifiCorp/P AC-
February 13 , 2002
lIP A 2nd set Data Request No.d. See Attachment lIP A PAC-02-01 DR 4, Table 2 for the BPA
Credit for the test period of April 2000 to 'March 2001. The BPA
credit is not separately reported in Form 1.
Residential revenue in Form 1 includes the BP A credit.
See Attachment lIP A PAC-02-01 DR 4, Table 3. Data before
September 1996 is not readily available.
See Attachment lIP A PAC-02-01 DR 4, Table 3. Data before
September 1996 is not readily available.
IDAHO
CASE NO. PAC-O2-
P A CIFI CO
liP A DATA REQUEST
TT A CHMENT liP A 2.
Table 1
PacifiCorp
Normalization
IIPA PAC-02-01 DR 4
April 2000 to March 2001
Revenue 1$000)
Schedule Ac11J.al Unbilled Temperature Adj.Out of iod Adi.Report T ming Adj.Normalized
$23,329 $21 1 $1 ,286)1$9)$22,055
$20,353 $18 $13 $20,384
$32,085 $290 1$21)1$27)$32,327
Usage IMWh)
Schedule Actual Unbilled Temperature Adj.Report Timing Adj.Normalized
273,331 635 115,751)1335)257,880
303,150 705 1328)303,527
601,000 524 1893)615,631
Table 2
PacifiCorp
BPA Credit
IIPA PAC-02-01 DR 4
April 2000 to March 2001
Schedule BPA Credit ($0001
($951 )
($1,039)
($5,578)
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PacifiCorp/P AC-
February 13 , 2002
IIPA 2nd set Data Request No.
lIP A Data Request No.
On David L. Taylor Exhibit 16, page 75, line 128, there is a revenue value for
Irrigation of $32 326 584. Please answer the following:
What was the "actual" test year revenue and MWH for the
Irrigators?
Please provide the detail and work papers that support the
development of the normalized values for the Irrigation class.
Is this "actual" and "normalized" amount what is paid after the
BP A Exchange Credit?
What was the Exchange Credit that year for the test year, in 2000
and in 2001 for the Irrigators and where can it be found in the
Form I?
How does the BP A Exchange Credit impact/relate to the revenue
in the Form I?
F or each of the last 10 calendar years, what was the actual revenue
for the Irrigation class?
For each of the last 10 calendar years, by month, what was the
MWH at sales level for the Irrigator class?
For each of the last 10 calendar years, by month, what was the
billing demand for the Irrigator class?
Response to lIP A Data Request No.
See Attachment IIPA PAC-02-01 DR 4, Table 1.
See Attachment lIPA PAC-02-01 DR 4, Table 1.
The "actual" and "normalized" amount is total Irrigation revenues
prior to the application of the BP A Exchange Credit.
PacifiCorp/P AC-
February 13 2002
IIP A 2nd set Data Request No.d. See Attachment lIP A PAC-02-01 DR 4, Table 2 for the BPA
Credit for the test period of April 2000 to March 2001. The BP A
credit is not separately reported in Form 1.
Irrigation revenue in Form 1 includes the BP A credit.
See Attachment lIP A PAC-02-01 DR 4, Table 3. Data before
September 1996 is not readily available.
See Attachment lIPA PAC-02-01 DR 4, Table 3. Data before
September 1996 is not readily available.
Data is not readily available.
PacifiCorp/P AC-O:"
February 13, 2002
IIP A 2nd set Data Request No.
lIP A Data Request No.
In the 1998 FERC Form 1 on page 304., line 31 , is reported the Idaho
Irrigation Schedule 10 usage and revenue. Please answer the following:a. Is this all of the Irrigation usage in Idaho in 1998? If not, where
else in the Form 1 is the rest ofthe Irrigation usage recorded?
The revenue listed is $17 829,097. Is this amount what is paid
after the BP A Exchange Credit? What was the Exchange Credit
that year for the Irrigators and where can it be found in the Form
I? How does the BP Exchange Credit impact/relate to the
revenue of $17 829 ,097?
Response to lIP A Data Request No.
It is all Irrigation usage in Idaho in 1998.
See Attachment lIP A PAC-02-01 DR 4, Table 4. The BPA
credit is not separately reported in Form 1.
PacifiCorp/P AC-
February 13 2002
IIP A 2nd set Data Request No.
lIP A Data Request No.
In the 1999 FERC Form 1 on page 304., line 36, is reported the Idaho
Irrigation Schedule 10 usage and revenue. Please answer the following:a. Is this all of the Irrigation usage in Idaho in 1999? If not, where
else in the Form 1 is the rest of the Irrigation usage recorded?
The revenue listed is $18 936 397. Is this amount what is paid
before or after the BP A Exchange Credit? What was the Exchange
Credit that year for the Irrigators and where can it be found in the
Form I? How does the BP A Exchange Credit impact/relate to the
revenue of$18 936 397?
Response to IIPA Data Request No.
This is all Irrigation usage in Idaho in 1999.
See Attachment lIPA PAC-02-01 DR 4, Table 4. The BPA
credit is not separately reported in Form 1.
PacifiCorp/P AC-
February 13 , 2002
IIPA 2nd set Data Request No.
lIP A Data Request No.
In the 1998 FERC Form 1 on page 304, lines 29 and 31 is reported the
Idaho Residential Schedules 1 and 36 usage and revenue respectively.
Please answer the following:
Is this all of the Residential class usage in Idaho in 1998? If not
where else in the Form 1 is the rest of the Residential usage
recorded?
The revenue listed is $19 593 190 for Schedule 1 and $17 542 873
for Schedule 36. Are these the amounts paid before or after the
BP A Exchange Credit is applied? What was the Exchange Credit
that year for the Residential customers and where can it be found
in the Form I?
Response to IIPA Data Request No.
This is all Residential usage in Idaho in 1998.
See Attachment IIPA PAC-02-01 DR 4, Table 4. The BPA
credit is not separately reported in Form 1.
PacifiCorp/P AC-
February 13, 2002
IIPA 2nd set Data Request No.
lIP A Data Request No.
In the 1999 FERC Form 1 on page 304, lines 29 and 31 is reported the
Idaho Residential Schedules 1 and 36 usage and revenue respectively.
Please answer the following:a. Is this all of the Residential class usage in Idaho in 1998? If not
where else in the Form 1 is the rest of the Residential usage
recorded?
The revenue listed is $20 498 792 for Schedule 1 and $18 127 898
for Schedule 36. Are these amounts paid before or after the BP A
Exchange Credit is applied? What was the Exchange Credit that
year for the Residential customers and where can it be found in the
Form I?
Response to lIP A Data Request No.
This is all Residential class usage in Idaho in 1999.
See Attachment lIP A P AC-02-0 1 DR 4, Table 4. The BP A
credit is not separately reported in Form 1.
PacifiCorp/P AC-
February 13 , 2002
lIP A 2nd set Data Request No. 13
lIP A Data Request No. 13:
Please provide a hard copy as well as an electronic copy of any class cost
of service studies that may have been run for the Idaho jurisdiction
associated with the Company s Results of Operation-December 1998
, -
December 1999
, -
December 2000, and -December 2001 when available.
Response to lIP A Data Request No. 13:
Electronic copies of the requested cost of service studies for the test
periods ending December 1998 and December 1999 can be found in
Attachment lIP A Data Request No. 2.13. No cost of service studies were
prepared for the periods ending December 2000 or December 2001.
Hard copy of the worksheets contained in the cost study can be obtained
by selecting the "Print" menu item and choosing from the list provided.
PacifiCorp/P AC-
February 13, 2002
lIP A 2nd set Data Request No. 15
lIP A Data Request No. 15:
Please provide an electronic copy of the Idaho Jurisdictional Results of
Operation-December 1998
, -
December 1999
, -
December 2000, and -December
2001 when available.
Response to lIP A Data Request No. 15:
Provided as Attachment lIP A DR No. 2.15, this disk contains ID JAM Dec
1999.xlsand ID JAM Mar 2001.xls reports. March 2002 won t be complete until
July 31 , 2002.
PacifiCorp
Response to Idaho Irrigation Pumpers Association, Inc.s - Second Data Request
Case No. PAC-O2-
16.With respect to the Company s Load Research Program in Idaho for the period
January 1, 1998 through October 2001 for the residential and irrigation classes:
a. Please provide a description of the usage range of the various stratum.
Response:
Idaho Residential Rate 001
Sample was used NovOO-Jan01
Range Range
Annual kWh Monthly kWh
250 000 667
001 000 668 667
000 667
Idaho Residential Rate 036
TOU
Sample was used NovOO-Jan01
Range
Annual kWh
250 -000
001 -000
001 -000GT -000
Range
Monthly kWh0 -000001 -750751 -500GT -500
Weights
527093
398092
074815
Weights
255088
364887
249183
130842
Idaho Irrigation Schedule 010
Sample was used 1999, 2000 for the months May-Sept.
Range
Annual kWh
250 -000
001 -100 000
100 001 -400 000
GT -400 000
Range
Monthly kWh
0 -4 167168 -333
334 -333
GT -333
Weights
585627
162239
200901
051233
b. Please provide the weighting factors given to each stratum.
Response: The requested weight factors are detailed in Response 2.16 a.
c. For each year, please indicate the percentage of customers in each class that
fell within the usage range of each stratum.
Response: The number of customers associated with the group being weighted
defines weight factors utilized by the Company. These factors are presented as
percentages.
Residential load estimates for 1998 - October 2000 were based on historical
usage patterns. Current weight factors were not utilized. Sample data was utilized
for November 2000 - January 2001. Population weight factor percentages are
detailed in Response 2.16a.
Irrigation populations are provided below:
1998 1999 2000 2001
Population Weights Population Weights Population Weights Population Weights
2630 603904 2420 587379 2172 504295 2182 519277
683 156831 628 152427 785 182261 749 178248
834 191504 862 209223 1034 240074 1012 240838
208 047761 210 050971 316 073369 259 061637
4355 4120 4307 4202
d. Please provide in electronic format the actual hourly load data for each Idaho
residential and irrigation customer (broken down by strata) that was included
in the sample.
Response: Residential Class Load estimates for 1998 through 2001 were
constructed using historical class load shapes. Individual customer data was not
collected during this period. Data is provided for customers who were sampled
November 2000 through January 2001 in the PAC-02-1 (2. 16.dres).xls file
attachment.
Data collection problems resulted in February 2001 through March 2001
residential estimates being based on historical usage. Customer data for this time
period is not available.
Irrigation customer load data is provided in this response in the
P AC-02-1 (2.16.dirr99).xls and P AC-02-1 (2. 16.dirrOO).xls file attachments.
Irrigation estimates for 1998 were based on historical usage patterns. No sample
customer data is therefore available.
e. Please provide a detailed explanation and an example (using the peak hour of
January 17 2001 at 19:00) of how the sample data from the residential load
research program is used to develop the "actual" hourly weighted load for the
class.
Response: January 17 2001 at 19:00 was not a peak hour for PacifiCorp. The
January peak occurred on January 17 2001 at 09:00. The process of developing
residential loads in this hour is identical to the processes used to develop
irrigation loads. This process is detailed in the response to Item 2.16f.
f. Please provide a detailed explanation and an example (using the peak hour of
June 28, 2000 at 17:00) of how the sample data from the irrigation load
research program is used to develop the "actual" hourly weighted load for the
class.
Response: See file attachment P AC-02-1 (2. 16.f).xls
g. With respect to "" and "f' above , what was the specific value of the
multiplier used to take the load research sample results up to the population
estimate for each month from January 1998 through October 2001
Response: Idaho load research estimates have not been developed for months
April 2001 - October 2001. Data for these months is not contained in this
response.
Billing adjustment multipliers used to adjust raw load research estimates for the
months preceding April 2001 are provided below:
Irrigation Rate 010 1999 2000
May 613429 1.378641
June 1.933178 084344
July 280993 030031
August 915378 877639
September 008357 1.454281
Residential Rate 001 Rate 036
November 2000 025592 1.029351
December 2000 995313 962958
January 2001 862684 964051
h. Please provide in electronic format the "actual" hourly load data (weighted)
for residential and irrigation classes from January 1998 through October 200
Response: Idaho load research estimates have not been developed for months
January 2000 - March 2000 and April 2001 - October 2001. Data for these
months is not contained in this response. Data for other months requested can be
found in file attachment PAC-02-1(2.16.
1. Please provide in electronic format the "calibrated" hourly load data
(weighted) for residential and irrigation classes from January 1998 through
October 2001.
Response: Load Research estimates for the State of Idaho are not calibrated to
the Idaho Jurisdictional Load. This data is therefore not provided in this response.
J. Please provide in electronic format the "percentage calibration" of hourly load
data (weighted) for residential and irrigation classes from January 1998
through October 2001.
Response: See response to 2.16 i.
k. With respect to the "calibrated" hourly load data for the residential and
irrigation classes contained in "I" above, if these values are different than the
peak hourly data listed on David L. Taylor Exhibit 16, page 187, please
proved an explanation as well as a reconciliation of any differences.
Response: As stated in Responses 2.16i and 2.16j, load research estimates for the
State of Idaho are not calibrated to the jurisdictional loads.
The data presented in DL T Exhibit 16 detail the class load research estimates
coincident to the monthly PacifiCorp System Peaks for October 2000 through
September of2001. DLT Exhibit 16 is an accurate representation of the reported
irrigation load research estimates for this period.
Note: While load data estimates are accurately reflected on DL T Exhibit 16, peak
times have been incorrectly stated for April, May, August, September, January,
and February. Correct peak times should be as follows:
April 28 10:00
May 23 16:00
August 1 16:00
September 14 17:00
February 7 09:00
IDAHO
CASE NO. PAC-O2-
PACIFICORP
liP A D TARE QUE
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PAC-O2-1 (16.f) Please provide a detailed explanation and and example (using the peak hour of
June 28, 2000 at 17:00 of how the sample data from the irrigation load research
program is used to develop the "actual" hourly weighted load for the class.
Explanation of how sample data is used to develop the hourly weighted load for the Irrigation Class.
Step 1
Step 2
Step 3
Step 4
Step 5
,tep 6
Note 1
Note 2
Note 3
Collect sample data by customer, by day, by hour, by stratum.
Cols B, F, J, N Lines 8-
Weight customer sample data by stratum according to weights developed from sample design.
Cols C , G, K, 0 Lines 8-
Average the weighted customer sample data by stratum.
Stratum 1 Col Cline 20
Stratum 2 Col G Line 13
Stratum 3 Col Kline 34
Stratum 4 Col 0 Line 20
Sum the average weighted customer sample data of strata 1-4.
Col B Line 41
Calculate the estimated sample peak by multiplying the sum of the weighted average by the
average population for the month.
Col Eline 41
Calculate the estimated system peak by multiplying the estimated sample peak by the
billing adjustment factor.
Cols E, F Lines 41
Billing adjustment factor is the ratio of billed kWh to sample kWh.
Col B Line 53, Col E Line43
The irrigation sample is a CLASS sample and doesn t distinguish between the various irrigation
options of service. The operating statements of the Company do, however, report kWh by the
various options. To estimate system peaks by these options, the same ratios found in the
operating statements are applied to the adjusted sample peak.
Cols B-F Lines 49-
Estimated sample kWh is the sum of the weighted average customer load for all hours of the
month multiplied by the average population for the month.
Cols B-E Line 43
PacifiCorp/P AC-
February 13 2002
lIP A 2nd set Data Request No. 17
lIP A Data Request No. 17:
Please provide a working electronic copy of the cost -of-service study
contained in David L. Taylor Exhibit 16.
Response to lIP A Data Request No. 17:
Please refer to Attachment lIPA Data Request No. 2.17.
DATED this 6th day of March, 2002.
PacifiCofR Response to Second ProductionRequest 01 Idalio Irrigation Pumpers Association
STOEL RIVES LLP
John M. Eriksson
Of Attorneys for PacifiCorp,
dba Utah Power & Light Company
CERTIFICATE OF SERVICE
I hereby certify that on this 6th day of March, 2002 , I caused to be served , via
overnight delivery, a true and correct copy of the foregoing PacifiCorp s Responses to the
First Production Request of the Idaho Irrigation Pumpers Association to the following:
Scott Woodbury
Deputy Attorney General
Idaho Public Utilities Commission
O. Box 83720
Boise, ID 83720-0074
and that a true and correct copy of the foregoing was served on the following via overnight
delivery :
Randall C. Budge
Racine, Olson, Nye , Budge & Bailey
O. Box 1391
201 E. Center
Pocatello , ID 83204-1391
Eric Olsen
Racine, Olson, Nye, Budge & Bailey
O. Box 1391
201 E. Center
Pocatello, ID 83204-1391
Anthony Yankel
29814 Lake Road
Bay Village , OH 44140
James R. Smith
Senior Accounting Specialist
Monsanto Company
O. Box 816
Soda Springs, ID 83276
Tim Shurtz
Firth City Councilman
411 South Main
O. Box 46
Firth, Idaho 83236
PacifiCofR Response to Second ProductionRequest 01 Idalio Irrigation Pumpers Association