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HomeMy WebLinkAbout20030507Stipulation.pdfHECEIVEO It ~r ,c.. I.. C~\ AM 9: 32ZO03 t1A Y STATE OF IDAHO ii! ,U iJ Ul)UG UTiLl TIES COMMISSION OFFICE OF THE ATTORNEY GENERAL LAWRENCE G. WASDEN May 7, 2003 Jean D. Jewell Commission Secretary Idaho Public Utilities Commission PO Box 83720 Boise, ill 83720-0070 RE: PacifiCorp s Request for Change in Depreciation Rates, Case No. P AC-O2- Dear Jean On behalf of the Commission Staff and PacifiCorp please find enclosed a Joint Motion for Approval of Stipulation; Stipulation; Letter from PacifiCorp; and Letter from Commission Staff in the above referenced case. If you have any questions, please contact me at 334-0320. Thank you. Sincerely, cd~!Scott D. Woodbury Deputy Attorney General bls/L:P ACEO205 sw Contracts & Administrative Law Division, Idaho Public Utilities Commission P.O. Box 83720, Boise, Idaho 83720-0074, Telephone: (208) 334-0300, FAX: (208) 334-3762, E-mail: Ipuc(1j)puc.state.id. Located at 472 West Washington St., Boise, Idaho 83702 RECEiVED ':-'~ .... j' ; '- t. . ILl John M. Eriksson STOEL RIVES LLP 201 South Main Street, Suite 1100 Salt Lake City, Utah 84111 Telephone: (801) 578-6937 Facsimile (801) 578-6999 Scott Woodbury Deputy Attorney General r j ?GbLIC Idaho Public Utilities djJdkh1~ii~~OMMiSSION 472 W. Washington Boise, ill 83720-0074 Telephone: (208) 334-0338 Facsimile: (208) 334-3762 2003 MAY - 7 At1 9; 32 James F. Fell James C. Paine STOEL RIVES LLP 900 SW Fifth Ave., Suite 2600 Portland, OR 97204-1268 Telephone: (503) 294-9343 Facsimile: (503) 220-2480 Attorney for Commission Staff Attorneys for PacifiCorp BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION In the Matter of the Application of P ACIFICORP for An Order Approving a Change in Depreciation Rates.JOINT MOTION FOR APPROVAL OF STIPULATION Case No. PAC-02- COMES NOW PacifiCorp and the Idaho Public Utilities Commission Staff and move the Commission for approval of the Stipulation in this matter dated April 28, 2003, a copy of which is attached hereto. In support of this Joint Motion, PacifiCorp and the Staff state as follows: JOINT MOTION FOR APPROVAL OF STIPULATION PacifiCorp s Application in this case requested changes in depreciation rates that would have resulted in an increase in PacifiCorp s annual Idaho depreciation expense of approximately $0.6 million based on March 31 2002 plant balances. Pursuant to a Notice of Staff Intent to Engage in Settlement Discussions, Staff and PacifiCorp discussed issues in this case on April 24, 2003, resulting in a compromise settlement which is set forth in the attached Stipulation. The depreciation rates agreed upon and set forth in the Stipulation would result in a decrease of approximately $0.9 million in PacifiCorp s annual depreciation expense in Idaho based on March 2002 depreciable plant balances. The Stipulation represents a fair, just and reasonable compromise of the issues raised in this proceeding and is in the public interest. Staff and PacifiCorp are submitting with this Joint Motion separate letters to the Commission in support of this Stipulation. WHEREFORE, PacifiCorp and Staff respectfully request that the Commission issue a final Order approving the Stipulation and the depreciation rates set forth therein. DATED this ,6 7-tday of May, 2003. PacifiCorp el Rives LLP Attorneys for PacifiCorp Idaho Public Utilities Commission Staff Scott Woodbury Deputy Attorney General JOINT MOTION FOR APPROVAL OF STIPULATION John M. Eriksson STOEL RIvES LLP 201 South Main Street, Suite 1100 Salt Lake City, Utah 84111 Telephone: (801) 578-6937 Facsimile (801) 578-6999 RECEIVED !1 c.-n ; I,-'- L~J 2nG) ~1A Y -1 At1 9: 32 i;;\;,J ;::ue~_ UTiUT iLS COI,hISSION James F. Fell James C. Paine STOEL RIVES LLP 900 SW Fifth Ave., Suite 2600 Portland, OR 97204-1268 Telephone: (503) 294-9343 Facsimile: (503) 220-2480 Attorneys for PacifiCorp BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION In the Matter of the Application ofPACIFICORP for An Order Approving a Change in Depreciation Rates. Case No. P AC-02- STIPULATION PacifiCorp, doing business as Utah Power & Light Company ("PacifiCorp" or Company") and the Idaho Public Utilities Commission Staff ("Staff'), collectively the "Parties and individually a "Party," stipulate as follows: Introduction On October 1 , 2002, PacifiCorp commenced this proceeding by filing its Application for an Order Approving a Change in Depreciation Rates ("Application ). Pursuant to Idaho Code g 61-525, the Commission is empowered to determine the proper depreciation rates of property used to provide retail electric service. Based on March 31 2002 plant balances the changes in depreciation rates proposed by PacifiCorp would have resulted in an Idaho SaltLake-200 155.1 0020017-00054 jurisdictional increase of approximately $0.6 million in its annual depreciation expense. The testimony and depreciation study of Deloitte & Touche, by Donald S. Roff, based on electric property as of March 31 , 2002 , (" Study ) was concurrently filed in support of the Company Application. On March 25 2003, the Commission issued a Notice of Staff Intent to Engage in Settlement Discussions. Reference IDAP A 31.01.01.272. On April 24, 2003, following a public workshop to discuss the Company Application and the terms of a proposed Idaho settlement representatives ofPacifiCorp and the Staff discussed the issues raised in this case as a result of analysis of the Company s Application and the proposed terms of settlement in Utah. Those discussions resulted in a compromise settlement of the Parties. The initial positions taken in this case by PacifiCorp and the Staff, and the settlement that was reached, are summarized below. Attached Schedule 1 , by this reference incorporated into this Stipulation, sets forth the detailed account-by-account depreciation rates that the Parties agree should be adopted by the Commission. Positions of the Parties PacifiCorp s proposed depreciation rates, and their justification, are set forth in the Study filed with its Application. The Staffs analysis of the Application concluded that the level of negative net salvage for steam generation plants should be lower than the level supported in the PacifiCorp filing. The Staffs analysis also suggested adjustments in net salvage levels for several Company transmission plant accounts and distribution plant accounts. SaltLake-200155.10020017-O0054 The Staffs analysis recommended adjustments to the depreciation expense for the Company s hydro-electric plant assets, and that the Naches hydro plant be removed from the Company s depreciation study in light of the pending sale of that plant. The Company has elected to retire its Condit hydro plant and anticipates that the retirement will occur in 2006. This election results in a negative 295.83% salvage level for the plant, which increases the annual depreciation rate to 58.74%. The Staff recommended that recovery of the Company s $19.7 million in estimated retirement costs for Condit may be premature at this time. It accordingly recommended that recovery of the estimated retirement costs for the Condit hydro plant be postponed. The Staff s analysis concluded the depreciation of water rights was inappropriate in light of generally appreciating values for water rights. The Staff recommended that, since steam plant net salvage (removal costs) was subject to such wide variance among other utilities, PacifiCorp should be required to undertake a study of steam plant removal costs specific to its own plants. The Company agreed with the study proposal. Terms of the Stipulation 10.In this Stipulation, the Parties were able to resolve the issues raised in this case. As a compromise of their dispute, the Parties have agreed to depreciation rates that would result in a decrease of approximately $0.9 million in PacifiCorp s annual depreciation expense in Idaho based on March 2002 depreciable plant balances. This agreement regarding specific depreciation rates and net salvage values for specific plant assets and accounts is set forth in detail in attached Schedule 1 , and will be only briefly summarized below. The Parties also reached agreement on certain other matters related to the Company s Application further set forth below. SaltLake-200155.10020017-00054 11.Steam Production Plant Terminal Net Salvage. The Parties agree that PacifiCorp s terminal net salvage value for its steam production plant shall be revised by reducing the requested $50.00 per kW level demolition cost estimate to $25.00 per kW. Such reduction results in a negative 4.47% net salvage value for the Company s steam production plant versus the negative 8.21 % requested by the Company in its filing. 12.Plant Life Span. The Parties make no changes to plant life spans proposed in the Company s Application. 13.Transmission and Distribution Plant Accounts.The Parties agree to the following transmission plant account net salvage levels (account net salvage levels not identified remain unchanged): Account 356 - Overhead Conductors. The current approved depreciation rate for Account 356 reflects net salvage of negative 45%. In its Application, PacifiCorp proposed a salvage level of negative 40%. For purposes of this Stipulation, the parties have agreed that the net salvage level be set at negative 30%. The Parties agree to the following distribution plant account net salvage levels (account net salvage levels not identified remain unchanged): Account 364 - Poles, Towers, and Fixtures. In its Application, PacifiCorp proposed a salvage level of negative 85%. For purposes of this Stipulation, the parties have agreed that the net salvage level be set at negative 75%. Account 366 - Underground Conduit. In its Application, PacifiCorp proposed a salvage level of negative 90%. For purposes of this Stipulation, the parties have agreed that the net salvage level be set at negative 50%. SaltLake-200155.10020017-O0054 Account 367- Underground Conductors. In its Application, PacifiCorp proposed a salvage level of negative 20%. For purposes ofthis Stipulation, the parties have agreed that the net salvage level be set at negative 15%. Account 368 - Line Transformers. In its Application, PacifiCorp proposed a salvage level of negative 10%. For purposes of this Stipulation, the parties have agreed that the net salvage level be set at 0%. Account 369 - Services. In its Application, PacifiCorp proposed a salvage level of negative 50%. For purposes ofthis Stipulation, the parties have agreed that the net salvage level be set at negative 20%. 14.Hydro-electric Plant Retirement Costs. In view of its pending sale, the Parties agree that the Company s proposed depreciation expense for the Naches hydro plant should be removed because depreciation expense will stop for the Naches hydro plant at the time ofthe sale. The Parties further agree that any additional recovery by the Company of costs for the Condit hydro plant shall be extended from 3.5 years to a 7 -year recovery period. 15.Water Rights . The Parties agree that further depreciation of the Company s water rights shall be suspended as of April 1, 2003. 16.Exclusion of this Change in Depreciation Rates for Fiscal Year 2003.The Parties agree that this Stipulation shall first take effect Apri11, 2003. However, in the event the Company files a general rate case that utilizes any portion of fiscal year 2003 as a test year period, the Parties further agree that such test year shall be normalized to recognize the effect of this Stipulation on depreciation expense for the entire 12-month period. 17.Study of Steam Production Demolition Costs. The Parties agree that it is in the Company s and its customers' interests to more accurately attempt to estimate what the terminal SaltLake-200155.10020017-O0054 net salvage (demolition costs) might be for the Company s steam production plant. To that end a Task Force consisting ofPacifiCorp representatives as well as regulatory representatives from all PacifiCorp interested jurisdictions will select an expert consultant to investigate and evaluate steam production demolition costs at representative plants selected by the Task Force. The Task Force will be responsible for oversight ofthe selected consultant and the resulting report. In an effort to maximize the independence of the resulting report, all contact, regarding policy or direction, with the selected consultant must include the Task Force members. The report of the Task Force s findings and recommendations will be filed with PacifiCorp s next depreciation study. All costs relating to such report will be borne by PacifiCorp with the understanding that PacifiCorp will be permitted to seek reimbursement of such costs through the rate setting process in an appropriate future case. No member of the Task Force will be bound by the results of such study in the determination of proper depreciation rates for any future period. 18.Next Company Depreciation Study and Filing. The Parties agree that PacifiCorp shall file its next depreciation study and application with the Commission no later than five years after the Commission s final order in this case. PacifiCorp agrees that it will consult with Staff prior to the filing of the Company s next depreciation study. 19.Accounting for Plant Located in Idaho. On March 4, 5 and 6 2003 the Staff conducted a physical onsite audit of the continuing property records for selected PacifiCorp locations in Idaho. That audit revealed discrepancies between the continuing financial property records and the physical inventories Staff viewed onsite. PacifiCorp recognizes and acknowledges these discrepancies. PacifiCorp agrees to work with the Staff in PacifiCorp development of a process to resolve the issues identified in the course of audit. Saltlake-200155.l 0020017-00054 General Terms and Conditions 20.The Parties agree that this Stipulation represents a fair, just and reasonable compromise of the issues raised in this proceeding and that the Stipulation is in the public interest. Other than the above referenced positions and any testimony, comments or affidavits filed in support ofthis Stipulation, and except to the extent necessary for a party to explain before the Commission its own statements and positions with respect to the Stipulation, all negotiations relating to the Stipulation shall be treated as privileged and confidential. 21.The Parties have negotiated this Stipulation as an integrated document. Accordingly, the Parties recommend that the Commission adopt the Stipulation in its entirety, pursuant to IDAP A 31.01.01.274. 22.The Parties shall cooperate in submitting this Stipulation to the Commission for acceptance, and shall support adoption of the Stipulation both before the Commission and in any appeal of a final order of the Commission approving this Stipulation. 23.In the event the Commission rejects all or any material portion of this Stipulation or imposes additional material conditions in approving the Stipulation, each Party reserves the right, upon written notice to the Commission and all parties to the proceeding, within 21 days of the date of the Commission s order, to withdraw from the Stipulation. In such case, no Party to the Stipulation shall be bound or prejudiced by the terms of this Stipulation and each Party shall be entitled to seek reconsideration ofthe Commission s order, to file any testimony it chooses, to cross-examine witnesses and in general to put on such case as it deems appropriate. 24.The Parties agree that this Stipulation is in the public interest and that all of its terms and conditions are fair, just and reasonable. Saltlake-200155.10020017-O0054 25.No Party shall be bound by any position, approach, methodology, etc., asserted in the negotiation of this Stipulation, except to the extent expressly stated in this Stipulation. 26.Execution ofthis Stipulation shall not be deemed to constitute an acknowledgment by any Party of the validity or invalidity of any particular method, theory or principle of regulation or depreciation, and no party shall be deemed to have agreed that any method, theory or principle of regulation or depreciation employed in arriving at this Stipulation is appropriate for resolving any issues in any other pending or future proceeding. No findings of fact or conclusions of law other than those stated herein shall be deemed to be implicit in this Stipulation. 27.The obligations of the Parties under this Stipulation are subject to the Commission s approval of the Stipulation in accordance with its terms and conditions and such approval being upheld on appeal by any court of competent jurisdiction. 1'1. Entered into and agreed this.028. day of April 2003. PacifiCorp "'S toe1 Rives LLP Attorneys for PacifiCorp Idaho Public Utilities Commission Staff cott Woodbury Deputy Attorney General (Schedule 1 attached) SaltLake-200155.10020017-00054 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s ST E A M P R O D U C T I O N P L A N T HU N T E R P L A N T 31 0 . 20 L a n d Ri g h t s 24 6 33 8 LI F E S P A N 43 . 00 % 11 0 91 9 13 5 , 4 1 9 23 . 88 8 31 1 . 00 St r u c t u r e s & I m p r o v e m e n t s 19 7 , 49 0 18 3 LI F E S P A N 43 . 99 % (7 , 87 9 , 85 8 ) 99 1 , 4 9 9 11 6 37 8 , 54 2 22 . 4 9 17 4 68 0 31 2 . 00 Bo i l e r P l a n t E q u i p m e n t 48 6 , 16 9 15 1 LI F E S P A N 41 . 68 % (1 7 , 89 1 02 5 ) 20 7 , 4 3 2 , 84 6 29 6 , 62 7 33 0 22 . 13 , 4 1 5 , 98 1 31 4 . 00 T u r b o g e n e r a t o r Un i t s 13 5 , 08 1 74 0 LI F E S P A N 35 . 66 % (4 , 94 3 99 2 ) 93 5 97 0 92 , 08 9 , 76 2 21 . 32 9 , 56 1 31 5 . 00 A c c e s s o r y El e c t r i c E q u i p m e n t 50 1 , 37 5 LI F E S P A N 43 . 24 % (3 , 12 6 , 64 5 ) 03 2 82 8 56 , 59 5 , 19 2 22 . 49 4 27 9 31 6 . 00 Mi s c . P o w e r P l a n t E q u i p m e n t 63 7 94 5 LI F E S P A N 40 . 00 % (1 9 9 13 8 ) 93 6 16 9 90 0 91 4 20 . 18 9 , 64 1 To t a l H u n t e r P l a n t 92 2 , 12 6 , 73 2 40 . 69 % (3 4 04 0 65 8 ) 39 0 , 4 4 0 , 23 1 56 5 , 72 7 15 9 22 . 61 0 , 02 9 JI M B R I D G E R P L A N T 31 0 . 20 L a n d Ri g h t s 28 1 11 1 LI F E S P A N 44 . 00 % 15 2 , 4 0 1 12 8 , 71 0 18 . 15 1 31 1 . 00 St r u c t u r e s & I m p r o v e m e n t s 13 2 , 30 1 33 8 LI F E S P A N 41 . 15 % 81 3 51 9 ) 68 , 28 9 38 5 70 , 82 5 , 4 7 2 17 . 00 3 70 1 31 2 . 00 Bo i l e r P l a n t E q u i p m e n t 48 8 , 10 0 , 05 6 LI F E S P A N 37 . 92 % (2 4 01 4 52 3 ) 23 3 , 14 1 05 5 27 8 , 97 3 , 52 4 17 . 4 6 97 7 , 86 5 31 4 . 00 T u r b o g e n e r a t o r Un i t s 12 1 , 23 6 39 7 LI F E S P A N 34 . -4 . 91 % (5 , 95 2 70 7 ) 90 4 99 6 28 4 10 8 16 . 32 6 , 09 8 31 5 . 00 A c c e s s o r y El e c t r i c E q u i p m e n t 37 6 , 36 1 LI F E S P A N 43 . -4 . 59 % 35 8 17 5 ) 64 2 76 7 09 1 76 9 17 . 1, 4 6 5 00 7 31 5 . 70 Su p e r v i s o r y E q u i p m e n t 53 7 LI F E S P A N 42 . 4 9 -4 . 59 % 27 4 ) 26 , 09 0 72 1 17 , 44 4 31 6 . 00 Mi s c . P o w e r P l a n t E q u i p m e n t 71 4 45 6 LI F E S P A N 38 , -4 . 4 1 % (1 6 3 , 80 8 ) 87 7 97 5 00 0 , 28 9 16 . 12 1 23 0 To t a l J i m B r i d g e r P l a n t 79 7 , 05 9 , 25 6 37 . -4 . 93 % (3 9 30 5 , 00 5 ) 38 5 03 4 , 66 9 45 1 , 32 9 , 59 2 17 . 4 4 90 2 , 4 9 6 HU N T I N G T O N P L A N T 31 1 . 00 St r u c t u r e s & I m p r o v e m e n t s 21 7 , 93 1 LI F E S P A N 41 . 10 % (5 , 74 7 29 4 ) 57 1 , 92 6 49 , 39 3 29 9 16 . 95 4 , 14 5 31 2 . 00 Bo i l e r P l a n t E q u i p m e n t 21 1 09 5 , 84 9 LI F E S P A N 37 . 89 % (1 2 , 4 3 3 54 6 ) 10 3 , 72 0 39 5 11 9 80 9 , 00 0 16 . 25 2 36 1 31 4 . 00 T u r b o g e n e r a t o r Un i t s 75 , 97 7 55 1 LI F E S P A N 32 . 88 % (4 , 4 6 7 48 0 ) 33 , 69 3 , 86 3 46 , 75 1 16 8 16 . 91 2 84 5 31 5 . 00 A c c e s s o r y El e c t r i c E q u i p m e n t 27 , 4 1 2 92 6 LI F E S P A N 41 . 58 % 52 9 , 64 1 ) 69 4 , 71 8 24 7 84 9 16 . 84 6 57 5 31 6 . 00 Mi s c . P o w e r P l a n t E q u i p m e n t 85 0 , 52 7 LI F E S P A N 32 . 5. 4 1 % (2 6 2 41 4 ) 19 4 , 76 7 91 8 17 4 15 . 67 , 18 6 , 22 7 To t a l H u n t i n g t o n P l a n t 41 3 55 4 , 78 4 37 . 91 % (2 4 , 44 0 , 37 4 ) 20 4 87 5 , 66 9 23 3 11 9 , 48 9 16 . 4 9 15 2 15 2 3.4 2 CH O L L A P L A N T 31 1 , 00 St r u c t u r e s & I m p r o v e m e n t s 45 , 19 1 26 8 LI F E S P A N 41 . 64 % 64 4 96 2 ) 75 8 , 54 5 07 7 , 68 5 22 . 4 9 07 0 59 5 31 2 . 00 Bo i l e r P l a n t E q u i p m e n t 21 3 37 6 , 23 0 LI F E S P A N 41 . 4 9 31 % 06 2 , 75 3 ) 11 0 , 00 7 , 85 7 11 0 , 4 3 1 12 6 21 . 21 1 , 4 7 4 31 4 . 00 T u r b o g e n e r a t o r Un i t s 78 2 , 04 5 LI F E S P A N 41 . 32 % 65 2 76 4 ) 25 , 37 7 87 8 26 , 05 6 93 1 21 . 22 5 05 6 2.4 6 31 5 , 00 A c c e s s o r y El e c t r i c E q u i p m e n t 45 , 55 3 00 6 LI F E S P A N 44 . 90 % (1 , 32 1 03 7 ) 24 , 18 6 67 6 68 7 36 7 22 . 99 9 88 4 31 5 . 70 Su p e r v i s o r y E q u i p m e n t 70 , 25 2 LI F E S P A N 32 . 90 % 03 7 ) 49 7 49 , 79 2 22 . 19 4 31 6 . 00 Mi s c . P o w e r P l a n t E q u i p m e n t 89 0 , 90 3 LI F E S P A N 41 . 66 % (7 6 89 8 ) 51 7 18 8 1, 4 5 0 61 3 20 . 70 , 52 1 To t a l C h o n a P l a n t 35 6 86 3 , 70 4 41 . 30 % (1 1 76 0 , 4 5 2 ) 18 3 87 0 , 64 1 18 4 75 3 , 51 5 21 . 57 9 , 72 4 2. 4 0 DA V E J O H N S T O N P L A N T 31 0 . 20 L a n d Ri g h t s 97 0 LI F E S P A N 47 . 00 % 56 , 4 7 8 43 , 49 2 18 . 2, 4 1 6 2. 4 2 31 1 . 00 St r u c t u r e s & I m p r o v e m e n t s 46 , 96 4 , 76 2 LI F E S P A N 34 . 95 % 79 4 , 4 0 3 ) 20 , 4 2 7 , 30 8 33 1 85 7 17 . 65 8 , 10 4 31 2 . 00 Bo i l e r P l a n t E q u i p m e n t 24 6 53 4 28 6 LI F E S P A N 35 . 69 % (1 4 02 7 , 80 1 ) 11 3 96 3 , 4 3 2 14 6 , 59 8 , 65 5 16 . 87 4 01 1 31 4 . 00 T u r b o g e n e r a t o r Un i t s 58 , 56 5 06 3 LI F E S P A N 38 . 71 % 34 4 , 06 5 ) 24 9 , 35 9 65 9 76 9 16 . 92 7 96 7 31 5 . 00 A c c e s s o r y El e c t r i c E q u i p m e n t 80 6 , 05 9 LI F E S P A N 43 . 38 % (8 5 0 36 6 ) 8, 4 0 0 , 4 8 9 25 5 , 93 6 17 . 46 3 55 6 31 5 . 70 Su p e r v i s o r y E q u i p m e n t 17 3 87 1 LI F E S P A N 36 . 39 % (9 , 37 2 ) 87 8 10 3 36 5 17 . 80 4 31 6 . 00 Mi s c . P o w e r P l a n t E q u i p m e n t 64 8 , 58 4 LI F E S P A N 25 . 21 % (1 3 7 99 1 ) 77 0 04 7 01 6 52 8 16 . 12 2 , 21 4 To t a l D a v e J o h n s t o n P l a n t 37 0 79 2 59 5 35 . 71 % (2 1 99 8 ) 17 2 94 6 , 99 1 21 9 , 00 9 , 60 2 16 . 13 , 05 4 , 07 2 Pa g e 1 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s WY O D A K P L A N T 31 0 . La n d R i g h t s 16 4 79 7 LI F E S P A N 40 . 00 % 70 , 98 3 93 , 81 4 20 . 69 1 31 1 . St r u c t u r e s & I m p r o v e m e n t s 03 5 40 4 LI F E S P A N 42 . 4 2 10 % (1 , 4 8 9 , 09 8 ) 68 9 , 27 3 83 5 22 9 19 . 41 9 , 44 1 31 2 . Bo i l e r P l a n t E q u i p m e n t 18 6 51 4 68 3 LI F E S P A N 39 . 84 % 29 7 01 7 ) 78 , 41 7 76 8 11 3 , 39 3 93 2 19 . 86 6 , 21 5 31 4 . Tu r b o g e n e r a t o r U n i t s 41 , 4 6 9 51 9 LI F E S P A N 41 . 4 0 82 % 16 9 , 44 0 ) 18 , 68 9 , 53 4 23 , 94 9 , 4 2 5 18 . 28 1 40 3 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 19 , 25 5 90 9 LI F E S P A N 43 . 2. 4 6 % (4 7 3 69 5 ) 91 2 , 19 9 10 , 81 7 , 4 0 5 19 . 54 7 , 16 3 31 6 . Mi s c . P o w e r P l a n t E q u i p m e n t 03 0 , 85 4 LI F E S P A N 39 . 26 % (2 3 29 7 ) 45 5 26 0 59 8 89 1 18 . 32 , 97 9 To t a l W y o d a k P l a n t 29 6 , 4 7 1 16 6 40 . 85 % (8 , 4 5 2 54 8 ) 12 8 23 5 , 01 7 17 6 , 68 8 69 7 19 . 15 1 89 0 NA U G H T O N P L A N T 31 0 . la n d R i g h t s 15 , 01 6 LI F E S P A N 59 . 00 % 10 , 44 4 57 2 20 . 22 9 31 1 . St r u c t u r e s & I m p r o v e m e n t s 09 4 72 7 LI F E S P A N 38 . 51 % (3 , 58 6 66 7 ) 62 7 75 3 05 3 64 1 19 . 58 3 , 56 1 31 2 . Bo i l e r P l a n t E q u i p m e n t 19 8 , 23 2 60 0 LI F E S P A N 37 , -6 . 25 % (1 2 38 9 , 53 8 ) 99 , 60 2 58 5 11 1 01 9 , 55 3 19 . 74 3 , 38 1 31 4 . Tu r b o g e n e r a t o r U n i t s 01 9 , 13 8 LI F E S P A N 42 . 24 % 30 9 99 4 ) 13 0 38 7 18 , 19 8 , 74 5 18 . 97 3 71 6 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 00 4 50 7 LI F E S P A N 45 . 88 % (9 4 1 06 5 ) 34 8 , 94 8 59 6 62 4 19 , 38 4 , 25 0 2. 4 0 31 6 . Mi s c . P o w e r P l a n t E q u i p m e n t 11 3 , 57 8 LI F E S P A N 41 . 67 % (1 1 9 , 84 0 ) 18 7 66 7 04 5 75 1 18 , 58 5 To t a l N a u g h t o n P l a n t 30 8 , 4 7 9 , 56 6 38 . -6 . 27 % (1 9 , 34 7 10 3 ) 15 8 90 7 78 4 16 8 91 8 , 88 5 19 . 74 2 72 2 CO l S T R I P P L A N T 31 1 . St r u c t u r e s & I m p r o v e m e n t s 55 , 64 4 34 6 LI F E S P A N 44 . 94 % 63 5 , 94 4 ) 55 4 15 3 32 , 72 6 , 13 7 26 . 24 4 81 3 31 2 . Bo i l e r P l a n t E q u i p m e n t 10 7 , 52 1 , 4 8 2 LI F E S P A N 42 . 58 % 77 4 05 4 ) 46 , 4 5 5 04 5 63 , 84 0 , 4 9 1 25 . 2, 4 7 6 35 7 31 4 . Tu r b o g e n e r a t o r U n i t s 28 , 85 3 64 7 LI F E S P A N 39 . 55 % (7 3 5 76 8 ) 11 , 4 7 6 51 8 18 , 11 2 89 7 24 . 73 5 69 8 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 90 2 39 5 LI F E S P A N 44 , 06 % (1 8 3 38 9 ) 92 2 , 95 4 16 2 83 0 26 . 19 4 , 31 1 31 6 . Mi s c . P o w e r P l a n t E q u i p m e n t 21 9 , 04 4 LI F E S P A N 38 . 6 2 77 % (3 9 27 7 ) 87 9 , 95 6 37 8 36 5 23 . 58 , 20 8 To t a l C o l s t r i p P l a n t 20 3 14 0 , 91 4 42 , 64 % (5 , 36 8 , 4 3 2 ) 28 8 , 62 6 12 1 22 0 72 0 25 . 70 9 , 38 7 CR A I G P L A N T 31 1 . St r u c t u r e s & I m p r o v e m e n t s 12 6 , 69 3 LI F E S P A N 43 . 69 % 29 6 , 17 5 ) 96 4 51 1 19 , 45 8 35 7 21 . 90 3 , 77 9 31 2 . Bo i l e r P l a n t E q u i p m e n t 79 , 03 5 , 24 0 LI F E S P A N 42 . 3. 4 0 % 68 7 19 8 ) 24 3 , 83 0 47 8 60 8 21 . 09 9 03 8 31 4 . Tu r b o g e n e r a t o r U n i t s 18 , 46 0 , 63 8 LI F E S P A N 41 . 38 % (6 2 3 97 0 ) 66 1 , 4 3 1 10 , 4 2 3 , 17 7 20 . 4 1 51 0 , 69 0 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 16 , 38 4 , 38 0 LI F E S P A N 44 . 98 % (4 8 8 , 25 5 ) 98 3 00 7 88 9 62 8 21 . 40 9 , 28 3 31 6 . Mi s c . P o w e r P l a n t E q u i p m e n t 64 5 , 4 3 2 LI F E S P A N 41 . 4 9 75 % (4 5 24 9 ) 78 2 21 5 90 8 , 4 6 6 19 , 45 , 95 2 To t a l C r a i g P l a n t 15 0 , 65 2 38 3 42 . 3. 4 1 % (5 , 14 0 , 84 7 ) 63 4 99 4 15 8 23 6 21 . 96 8 , 74 1 GA D S B Y P L A N T 31 1 . St r u c t u r e s & I m p r o v e m e n t s 13 , 4 1 5 , 33 2 LI F E S P A N 31 . 78 % 17 7 , 86 6 ) 19 0 21 0 4, 4 0 2 , 98 8 88 4 13 4 31 2 . Bo i l e r P l a n t E q u i p m e n t 35 , 4 1 7 21 9 LI F E S P A N 29 . 75 % 09 9 , 00 7 ) 65 7 , 83 9 85 8 , 38 7 38 5 99 3 31 4 . Tu r b o g e n e r a t o r U n i t s 70 0 , 01 7 LI F E S P A N 36 . 75 % (1 , 11 1 25 1 ) 95 3 , 16 9 85 8 , 09 9 78 0 99 2 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 5, 4 7 4 25 5 LI F E S P A N 34 , 70 % (4 7 6 , 26 0 ) 22 8 , 85 7 72 1 , 65 8 34 5 , 02 2 31 6 . Mi s c . P o w e r P l a n t E q u i p m e n t 67 1 97 0 LI F E S P A N 22 . 4 5 68 % (5 8 32 7 ) 46 9 65 3 26 0 64 4 52 , 97 6 To t a l G a d s b y P l a n t 67 8 79 3 31 . 75 % (5 , 92 2 71 1 ) 51 , 4 9 9 , 72 8 22 , 10 1 77 6 44 9 , 11 7 Pa g e 2 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s CA R B O N P L A N T 31 1 . St r u c t u r e s & I m p r o v e m e n t s 10 , 52 1 35 4 LI F E S P A N 35 . -6 . 00 % (6 3 1 , 28 1 ) 48 2 , 16 5 67 0 47 0 46 1 69 4 31 2 , Bo i l e r P l a n t E q u i p m e n t 19 8 31 4 LI F E S P A N 26 . 93 % 68 0 , 26 0 ) 29 , 09 3 , 82 4 18 , 78 4 75 0 37 7 81 6 31 4 . Tu r b o g e n e r a t o r U n i t s 91 9 80 8 LI F E S P A N 32 . 92 % (9 4 2 , 4 5 3 ) 06 2 25 1 80 0 01 0 74 2 63 9 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 75 5 82 9 LI F E S P A N 39 . 81 % (2 1 8 , 21 4 ) 75 7 17 7 21 6 86 6 15 2 68 1 31 6 , Mi s c . P o w e r P l a n t E q u i p m e n t 66 9 , 25 7 LI F E S P A N 28 . 75 % (3 8 , 4 8 2 ) 44 1 19 5 26 6 54 4 34 , 4 8 2 To t a l C a r b o n P l a n t 06 4 , 56 2 29 . 93 % 51 0 69 0 ) 50 , 83 6 , 61 2 29 , 73 8 , 64 0 76 9 , 31 2 BL U N D E L L P L A N T 31 1 . St r u c t u r e s & I m p r o v e m e n t s 15 5 , 95 2 LI F E S P A N 36 , 25 % (1 3 8 50 9 ) 33 0 , 26 5 96 4 19 6 18 . 21 2 55 7 3. 4 5 31 2 . Bo i l e r P l a n t E q u i p m e n t 99 3 90 2 LI F E S P A N 35 , 01 % (2 4 1 07 7 ) 43 7 , 4 7 8 79 7 50 1 18 . 4 0 42 3 77 7 31 4 . Tu r b o g e n e r a t o r U n i t s 15 , 19 6 27 4 LI F E S P A N 32 . 99 % (3 0 2 , 40 6 ) 07 8 , 19 6 10 , 4 2 0 , 4 8 4 17 . 58 5 09 2 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 67 1 95 3 LI F E S P A N 36 . 65 % (7 7 08 7 ) 78 0 , 80 9 96 8 23 1 18 . 15 7 96 9 31 6 . Mi s c . P o w e r P l a n t E q u i p m e n t 37 2 36 0 LI F E S P A N 35 . 1. 4 6 % (2 0 03 6 ) 51 6 , 44 6 87 5 , 95 0 17 . 50 , 54 5 To t a l B l u n d e l l P l a n t 39 , 39 0 , 44 1 34 . 98 % (7 7 9 11 6 ) 14 3 19 4 26 , 02 6 36 3 18 . 1, 4 2 9 94 0 JA M E S R I V E R P L A N T 31 1 , St r u c t u r e s & I m p r o v e m e n t s 73 3 , 73 4 LI F E S P A N 20 . 51 % (1 4 3 91 7 ) 29 9 , 62 1 57 8 03 0 13 . 33 1 50 1 31 2 . Bo i l e r P l a n t E q u i p m e n t 79 8 , 09 2 LI F E S P A N 20 . 34 % (1 3 5 67 5 ) 31 4 20 9 61 9 55 8 13 . 33 7 68 7 31 4 . Tu r b o g e n e r a t o r U n i t s 18 , 60 1 25 2 LI F E S P A N 19 . 34 % (4 3 5 , 26 9 ) 21 6 20 2 82 0 31 9 13 . 10 9 30 5 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 28 3 , 09 3 LI F E S P A N 20 . 10 % (8 9 , 94 5 ) 97 0 81 6 3, 4 0 2 , 22 2 13 . 24 4 94 0 To t a l J a m e s R i v e r P l a n t 34 , 4 1 6 , 17 1 20 . 34 % (8 0 4 80 6 ) 80 0 , 84 8 27 , 4 2 0 12 9 13 . 02 3 , 4 3 4 HA Y D E N P L A N T 31 1 . St r u c t u r e s & I m p r o v e m e n t s 08 2 16 5 LI F E S P A N 49 . 96 % (2 0 1 25 4 ) 66 0 , 99 1 62 2 , 4 2 8 21 . 12 1 80 3 2. 4 0 31 2 . Bo i l e r P l a n t E q u i p m e n t 49 , 36 9 , 78 8 LI F E S P A N 32 . 67 % (1 , 81 1 87 1 ) 02 3 , 02 7 35 , 15 8 63 2 21 . 65 9 , 20 9 31 4 . Tu r b o g e n e r a t o r U n i t s 33 7 , 4 5 8 LI F E S P A N 41 . 65 % (2 3 1 31 7 ) 94 4 00 6 62 4 76 9 20 . 4 1 17 7 , 59 8 31 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 48 0 82 6 LI F E S P A N 48 . 25 % (8 0 , 62 7 ) 28 7 15 2 27 4 30 1 21 . 58 , 66 9 31 6 . Mi s c . P o w e r P l a n t E q u i p m e n t 10 7 , 14 1 LI F E S P A N 38 . 03 % (3 3 , 5 4 6 ) 47 8 , 63 2 66 2 , 05 5 19 . 33 , 4 8 8 To t a l H a y d e n P l a n t 37 7 37 8 35 . 66 % 35 8 61 5 ) 23 , 39 3 , 80 8 34 2 , 18 5 21 . 05 0 76 7 To t a l D e p r e c i a b l e S t e a m P r o d u c t i o n P l a n t 10 1 06 8 44 5 38 . -4 . 4 7 % (1 8 3 , 39 5 35 6 ) 93 0 , 90 8 81 2 35 3 55 4 , 98 9 19 . 12 7 59 3 78 4 Wa t e r R i g h t s 36 , 35 4 , 95 4 14 , 92 9 , 51 9 To t a l S t e a m P r o d u c t i o n P l a n t 13 7 , 4 2 3 , 39 9 94 5 83 8 , 33 1 HY D R A U L I C P R O D U C T I O N P L A N T SW I F T ( 2 1 8 \ 33 0 . La n d R i g h t s 27 7 , 4 1 3 LI F E S P A N 77 . 7 3 00 % 19 8 , 36 4 07 9 04 9 33 . 91 2 33 0 . Fi s h l W i l d l i f e 22 8 LI F E S P A N 76 , 00 % 67 0 55 8 33 , 44 9 33 1 . St r u c t u r e s & I m p r o v e m e n t s 01 3 , 25 1 LI F E S P A N 71 . 80 % (5 4 , 23 9 ) 43 9 67 0 62 7 82 0 32 . 49 , 81 1 33 1 . Fi s h l W i l d l i f e 77 6 , 54 8 LI F E S P A N 52 . 4 3 80 % (3 1 , 97 8 ) 58 6 56 3 22 1 96 3 32 . 39 2 33 1 . Re c r e a t i o n 91 2 64 7 LI F E S P A N 46 . 4 5 80 % (1 6 , 42 8 ) 23 6 , 11 8 69 2 95 7 32 . 20 4 ' 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 37 , 29 5 38 3 LI F E S P A N 76 . -4 . 50 % (1 , 67 8 , 29 2 ) 87 4 90 9 09 8 , 76 6 32 . 61 5 01 7 33 2 . Re c r e a t i o n 11 0 28 3 LI F E S P A N 44 . -4 . 50 % 96 3 ) 00 5 24 1 32 . 76 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 25 6 , 02 6 LI F E S P A N 65 . 60 % (6 1 53 6 ) 54 1 01 7 77 6 , 54 5 32 . 4 1 17 8 23 3 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 16 3 , 63 1 LI F E S P A N 60 . 1. 0 0 % (1 1 63 6 ) 47 8 , 32 4 69 6 , 94 3 31 , 04 1 33 4 . Su p e r v i s o r y E q u i p m e n t 33 1 , 4 0 3 LI F E S P A N 48 . 00 % 31 4 ) 67 7 23 7 04 0 31 . 7,4 9 7 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 57 2 97 2 LI F E S P A N 69 . 00 % 27 5 79 5 29 7 17 7 30 . 63 3 33 5 . Su p e r v i s o r y E q u i p m e n t 09 0 LI F E S P A N 56 . 00 % 50 4 58 6 30 . 18 1 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 39 5 14 5 LI F E S P A N 48 . -0 . 20 % (7 9 0 ) 10 9 95 1 28 5 , 98 4 32 . 67 9 To t a l S w i f t 21 1 , 02 0 72 . 4 8 99 % 86 3 17 6 ) 91 5 56 7 15 8 62 9 32 . 04 5 81 2 Pa g e 3 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L I f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E LI f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t LI f e De p r e c i a t i o n Ra t e Yr s Yr s YA L E 1 2 1 9 ) 33 0 . La n d R i g h t s 76 0 11 6 LI F E S P A N 81 . 00 % 39 9 77 8 36 0 , 33 8 33 . 75 6 1. 4 2 33 1 . St r u c t u r e s & I m p r o v e m e n t s 48 9 15 1 LI F E S P A N 68 . 80 % (6 2 80 5 ) 59 8 86 3 95 3 , 09 3 32 , 59 , 76 4 33 1 . Fi s h / W i l d l i f e 12 9 LI F E S P A N 46 . 80 % (2 5 4 ) 58 3 10 , 80 0 32 . 33 0 33 1 . Re c r e a t i o n 42 7 00 7 LI F E S P A N 45 . 80 % (4 3 , 68 6 ) 60 7 58 9 86 3 10 4 32 . 01 1 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 26 , 03 7 72 1 LI F E S P A N 81 . -4 . 50 % 17 1 69 7 ) 13 , 73 9 07 1 13 , 4 7 0 , 34 7 32 . 41 2 18 9 33 2 , Fi s h / W i l d l i f e 18 6 LI F E S P A N 41 . -4 . 50 % (1 , 08 8 ) 31 1 20 , 96 3 32 . 64 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 37 9 , 73 2 LI F E S P A N 56 . 60 % (6 2 27 8 ) 86 4 15 8 57 7 , 85 2 32 . 20 2 , 95 7 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 78 3 , 49 1 LI F E S P A N 48 . 00 % (2 7 83 5 ) 81 5 99 9 99 5 32 7 31 . 10 3 33 4 , Su p e r v i s o r y E q u i p m e n t 11 0 , 52 8 LI F E S P A N 47 . 00 % 10 5 ) 30 , 89 5 73 8 31 . 55 3 33 5 , Mi s c . P o w e r P l a n t E q u i p m e n t 51 7 05 2 LI F E S P A N 78 . 00 % 26 9 , 22 8 24 7 82 4 30 . 03 3 33 6 , Ro a d s , R a i l r o a d s & B r i d g e s 10 7 25 3 LI F E S P A N 44 . 20 % 21 5 ) 24 3 , 86 0 86 5 60 8 32 . 26 , 27 0 To t a l Y a l e 47 , 65 0 36 6 70 . 88 % 37 2 , 96 4 ) 57 7 33 5 44 5 , 99 5 32 . 84 3 61 0 ME R W I N 1 2 1 5 ) 33 0 . La n d R i g h t s 30 0 51 0 LI F E S P A N 10 1 . 00 % 18 4 56 5 11 5 94 5 33 . 3, 4 6 1 33 0 . Fi s h / W i l d l i f e 21 2 28 0 LI F E S P A N 10 3 . 00 % 13 1 54 6 73 4 33 . 2, 4 1 0 33 1 , St r u c t u r e s & I m p r o v e m e n t s 64 6 50 5 LI F E S P A N 57 . 1. 8 0 % (1 0 1 63 7 ) 18 0 , 99 1 56 7 , 15 1 32 . 10 9 15 4 33 1 . Fi s h / W i l d l i f e 13 , 65 4 24 8 LI F E S P A N 42 . 1. 8 0 % (2 4 5 77 6 ) 88 0 , 4 5 1 01 9 57 3 32 . 33 7 19 6 2. 4 7 33 1 . Re c r e a t i o n 59 7 18 6 LI F E S P A N 46 . 1. 8 0 % (2 8 , 74 9 ) 41 5 , 66 1 21 0 27 4 32 . 03 4 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 59 8 , 21 4 LI F E S P A N 82 . -4 . 50 % (3 8 6 , 92 0 ) 69 4 12 6 29 1 00 8 32 . 13 1 30 4 33 2 . Fi s h / W i l d l i f e 76 3 , 31 2 LI F E S P A N 43 . -4 . 50 % (3 4 , 34 9 ) 16 6 , 60 0 63 1 , 06 1 32 . 31 0 33 2 . Re c r e a t i o n 29 , 60 8 LI F E S P A N 43 . -4 . 50 % 33 2 ) 40 6 24 , 53 4 32 . 75 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 33 5 , 68 7 LI F E S P A N 69 . 60 % (3 8 01 4 ) 05 6 , 39 7 31 7 , 30 4 32 . 4 1 10 2 , 35 4 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 11 8 21 0 LI F E S P A N 39 . 00 % (5 1 , 18 2 ) 86 0 , 4 6 8 30 8 , 92 4 31 , 13 6 , 27 2 33 4 . Su p e r v i s o r y E q u i p m e n t 25 0 , 95 5 LI F E S P A N 41 . 1. 0 0 % 51 0 ) 53 , 30 2 20 0 16 3 31 . 33 0 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 67 8 59 2 LI F E S P A N 38 . 00 % 11 9 64 7 55 8 94 5 30 . 18 , 11 8 33 5 . Su p e r v i s o r y E q u i p m e n t 76 3 LI F E S P A N 10 0 . 00 % 83 7 92 6 30 . 61 3 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 38 4 , 27 0 LI F E S P A N 66 . -0 . 20 % (7 6 9 ) 17 5 , 81 1 20 9 , 22 8 32 . 35 0 To t a l M e r w i n 43 , 61 9 34 0 56 . 04 % (8 9 1 23 8 ) 95 6 80 8 29 , 55 3 77 0 32 . 4 9 91 0 , 65 8 ME R W I N l N O N ) 1 2 1 5 1 \ 33 1 . Re c r e a t i o n 00 6 , 4 0 2 LI F E S P A N 43 . 80 % (9 0 , 11 5 ) 07 8 , 29 9 01 8 , 21 8 32 . 12 2 , 95 6 2. 4 6 33 2 . Re c r e a t i o n 64 6 LI F E S P A N 42 . -4 . 50 % (3 , 26 9 ) 96 4 95 1 32 . 86 5 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 34 5 , 67 0 LI F E S P A N 43 . 20 % 69 1 ) 28 9 83 6 05 8 52 5 32 . 32 , 12 5 To t a l M e r w i n ( N o n ) 6, 4 2 4 71 8 43 . 50 % (9 6 , 07 6 ) 38 3 09 9 13 7 , 69 5 32 . 15 6 , 94 7 G. B O Y L E 1 1 8 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 10 9 , 76 9 LI F E S P A N 56 . 80 % (3 7 , 97 6 ) 73 5 , 59 0 1, 4 1 2 , 15 5 32 . 43 , 21 2 33 1 , Re c r e a t i o n 55 , 65 1 LI F E S P A N 46 . 80 % (1 , 00 2 ) 13 , 4 8 6 43 , 16 7 32 . 32 1 33 2 , Re s e r v o i r s , D a m s & W a t e r w a y s 55 0 68 2 LI F E S P A N 74 . 30 % (5 0 6 18 6 ) 22 0 , 4 3 4 83 6 , 4 3 4 37 . 4 1 15 6 01 3 33 2 . Fi s h / W i l d l i f e 86 7 70 6 LI F E S P A N 48 . -4 . 50 % (3 9 , Q 4 7 ) 23 7 70 4 66 9 04 9 32 . 20 , 4 7 3 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 01 7 59 5 LI F E S P A N 62 . 60 % (2 4 10 6 ) 61 1 80 4 42 9 89 7 32 . 4 1 97 4 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 53 7 20 1 LI F E S P A N 43 . 00 % (2 5 , 37 2 ) 55 1 , 47 0 01 1 10 3 31 , 60 2 33 4 . Su p e r v i s o r y E q u i p m e n t 11 9 , 72 4 LI F E S P A N 44 . 00 % 19 7 ) 27 6 64 5 31 . 96 2 2. 4 7 33 5 , Mi s c . P o w e r P l a n t E q u i p m e n t 14 4 , 59 5 LI F E S P A N 75 , 00 % 69 , 77 2 82 3 30 . 2, 4 2 5 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 60 4 73 0 LI F E S P A N 63 , 20 % 20 9 ) 24 1 , 20 2 36 4 73 7 32 . 06 9 To t a l J . G. B o y l e 00 7 65 3 64 . 4 2 18 % (6 3 6 09 5 ) 70 8 73 8 93 5 , 01 0 34 . 37 6 , 05 0 Pa g e 4 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s LE M O L O # 2 33 1 . St r u c t u r e s & I m p r o v e m e n t s 68 2 57 8 LI F E S P A N 77 . 2 6 00 % (1 3 65 2 ) 30 1 , 06 8 39 5 16 2 36 . 4 7 10 , 83 5 33 1 . Fi s h l W i l d l i f e 40 8 LI F E S P A N 61 , 00 % (6 8 ) 13 7 33 9 36 . 4 7 33 1 . Re c r e a t i o n 46 2 LI F E S P A N 67 . 10 % (5 2 ) 95 0 56 4 36 . 4 7 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 39 9 , 08 3 LI F E S P A N 70 . 10 % (7 3 4 , 35 3 ) 81 8 , 4 6 4 31 4 , 97 2 36 . 4 7 25 5 , 4 1 5 33 2 . Fi s h l W i l d l i f e 12 1 , 18 5 LI F E S P A N 82 . 10 % 18 0 ) 56 , 68 0 70 , 68 5 36 . 4 7 93 8 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 63 9 , 48 2 LI F E S P A N 76 . 4 0 70 % (1 1 47 6 ) 71 8 62 8 93 2 33 0 36 . 25 , 80 5 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 24 7 34 7 LI F E S P A N 59 . 20 % 96 8 ) 61 6 16 7 69 9 35 . 77 1 33 4 . Su p e r v i s o r y E q u i p m e n t 43 , 28 5 LI F E S P A N 49 , 20 % (5 1 9 ) 15 3 65 1 35 . 95 7 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 83 0 LI F E S P A N 68 . 00 % 17 4 65 6 34 . 13 6 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 99 3 03 2 LI F E S P A N 70 . 20 % 98 6 ) 39 9 , 4 0 8 59 5 , 61 0 36 . 18 1 To t a l L e m o l o # 2 18 , 13 9 69 2 71 . 4 2 -4 . 25 % (7 7 1 , 25 5 ) 39 2 27 8 51 8 , 66 9 36 . 31 6 14 5 IR O N G A T E 33 0 . La n d R i g h t s 60 1 LI F E S P A N 74 . 0 0 00 % 98 5 61 6 33 . 33 1 . St r u c t u r e s & I m p r o v e m e n t s 1, 4 1 6 , 20 5 LI F E S P A N 66 . 80 % (2 5 , 4 9 2 ) 56 1 , 06 8 88 0 , 62 9 32 . 94 7 33 1 . Fi s h l W i l d l i f e 87 9 , 49 2 LI F E S P A N 53 . 80 % (3 3 , 83 1 ) 56 5 18 6 34 8 13 7 32 , 41 , 25 3 33 1 . Re c r e a t i o n 37 9 75 6 LI F E S P A N 55 . 80 % (6 , 83 6 ) 12 1 56 1 26 5 , 03 1 32 . 11 0 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 57 4 35 0 LI F E S P A N 69 , -4 . 50 % (3 4 0 , 8 4 6 ) 10 9 , 15 8 80 6 , 03 8 32 . 14 7 06 4 33 2 . Fi s h l W i l d l i f e 78 9 , 12 9 LI F E S P A N 69 . -4 . 50 % (3 5 51 1 ) 32 6 , 87 9 49 7 76 1 32 . 15 , 23 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 10 4 34 0 LI F E S P A N 72 . 60 % (6 , 62 6 ) 47 6 , 4 3 0 63 4 , 53 6 32 . 4 1 19 , 57 8 33 4 . Ac 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 4 58 0 LI F E S P A N 66 . 00 % 84 6 ) 73 , 65 5 11 2 77 1 31 . 56 6 33 4 . Su p e r v i s o r y E q u i p m e n t 53 , 01 1 LI F E S P A N 44 . 00 % (5 3 0 ) 21 9 32 2 31 , 33 8 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 15 , 4 5 9 LI F E S P A N 71 , 00 % 65 0 80 9 30 . 28 6 33 5 . Su p e r v i s o r y E q u i p m e n t 26 8 LI F E S P A N 52 , 00 % 41 7 85 1 35 . 11 0 33 6 , Ro a d s , R a i l r o a d s & B r i d g e s 63 8 67 9 LI F E S P A N 69 . 4 8 20 % 27 7 ) 26 2 44 8 37 7 50 8 32 . 11 , 4 5 7 To t a l I r o n G a t e 04 4 87 0 66 . 22 % (4 5 2 79 4 ) 51 7 65 6 98 0 00 8 32 , 27 5 , 01 8 PO W E R D A L E 33 0 . La n d R i g h t s 39 8 LI F E S P A N 50 . 00 % 18 6 21 2 15 . 33 1 . St r u c t u r e s & I m p r o v e m e n t s 65 6 , 4 6 9 LI F E S P A N 42 . 80 % 25 2 ) 28 3 , 15 3 37 8 56 8 15 . 69 5 33 1 . Fi s h l W i l d l i f e 20 , 96 8 LI F E S P A N 15 . 80 % (1 6 8 ) 42 6 71 0 15 . 35 1 33 1 . Re c r e a t i o n 54 , 67 8 LI F E S P A N 33 . 4 9 80 % (4 3 7 ) 19 , 80 3 31 2 15 . 30 3 33 2 , Re s e r v o i r s , D a m s & W a t e r w a y s 10 , 27 6 64 5 LI F E S P A N 37 . 90 % (1 9 5 25 6 ) 04 5 81 5 42 6 , 08 6 15 . 41 9 18 4 33 2 , Fi s h l W i l d l i f e 68 1 05 3 LI F E S P A N 23 . 90 % (1 2 , 94 0 ) 15 3 07 7 54 0 , 91 6 15 . 28 5 33 3 , Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 51 6 24 5 LI F E S P A N 26 . -0 . 30 % 54 9 ) 42 5 58 5 09 5 , 20 9 15 . 72 3 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 29 2 70 9 LI F E S P A N 37 . 0.4 0 % 17 1 ) 11 7 , 36 5 17 6 51 5 15 . 69 0 33 4 . Su p e r v i s o r y E q u i p m e n t 21 5 LI F E S P A N 33 . -0 . 4 0 % (1 7 ) 54 0 69 2 15 . 17 8 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 28 8 LI F E S P A N 15 . 4 3 00 % 33 1 95 7 14 . 06 9 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 44 , 13 3 LI F E S P A N 31 . 0 5 10 % (4 4 ) 86 0 29 , 31 7 15 . 90 6 To t a l P o w e r d a l e 56 3 , 80 1 35 . 4 7 62 % (2 1 9 83 4 ) 06 2 14 1 72 1 49 4 15 . 56 9 , 39 7 GR A C E 1 4 5 7 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 14 4 09 9 LI F E S P A N 81 . 50 % (1 7 16 1 ) 67 4 62 6 48 6 , 63 4 27 . 4 2 74 7 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 52 3 , 47 0 LI F E S P A N 71 . 80 % (2 8 5 , 89 2 ) 11 0 , 34 3 69 9 , 01 9 27 . 4 2 13 4 , 90 2 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 21 0 , 71 7 LI F E S P A N 59 . 50 % (1 1 05 4 ) 04 6 , 21 5 17 5 , 55 6 27 . 42 4 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 87 1 , 65 9 LI F E S P A N 57 . 90 % 84 5 ) 39 9 , 28 6 48 0 , 21 8 27 . 70 1 33 4 . Su p e r v i s o r y E q u i p m e n t 22 9 LI F E S P A N 27 . 90 % (3 8 ) 01 1 25 6 27 . 12 0 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 93 , 4 2 7 LI F E S P A N 45 . 00 % 27 0 15 7 26 . 26 4 2. 4 2 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 43 , 13 4 LI F E S P A N 60 . 10 % (4 3 ) 20 , 76 3 22 , 41 4 27 . 81 2 To t a l G r a c e 89 0 73 5 69 . 71 % (3 2 2 03 3 ) 28 5 51 4 92 7 25 4 27 . 4 5 21 5 , 97 0 Pa g e 5 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s "1 0 Yr s "1 0 CL E A R W A T E R # 2 / 4 3 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 74 8 01 9 LI F E S P A N 79 . 00 " 1 0 (1 4 96 0 ) 34 0 83 1 42 2 , 14 8 36 . 4 7 57 5 33 1 . Re c r e a t i o n 92 5 LI F E S P A N 67 . 00 " 1 0 (1 3 9 ) 69 4 37 0 36 . 4 7 12 0 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 92 5 , 78 1 LI F E S P A N 68 . 10 " 1 0 (4 5 5 , 21 5 ) 50 7 28 1 87 3 , 71 5 36 . 4 7 16 1 05 6 33 2 . Fi s h l W i l d l i f e 06 0 LI F E S P A N 63 . 10 " 1 0 (2 5 8 ) 78 6 53 2 36 . 4 7 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 92 5 23 5 LI F E S P A N 84 . -0 . 70 % (6 , 4 7 7 ) 44 3 , 82 9 48 7 88 3 36 . 13 , 50 4 1. 4 6 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 19 7 73 5 LI F E S P A N 72 . 20 % 37 3 ) 83 , 89 8 11 6 21 0 35 . 30 6 33 4 , Su p e r v i s o r y E q u i p m e n t 24 , 57 5 LI F E S P A N 49 . 20 % (2 9 5 ) 81 1 05 9 35 . 54 2 33 5 . Mis c , P o w e r P l a n t E q u i p m e n t 72 0 LI F E S P A N 62 . 00 % 72 3 99 7 34 . 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 21 9 90 1 LI F E S P A N 68 . 20 % (4 4 0 ) 65 3 13 4 , 68 8 36 . 65 9 To t a l C l e a r w a t e r # 2 05 7 95 1 70 . -4 . 34 % (4 8 0 , 15 6 ) 47 3 , 50 6 06 4 , 60 1 36 . 4 2 19 3 , 94 6 LE M O L O # 1 33 1 . St r u c t u r e s & I m p r o v e m e n t s 70 9 25 7 LI F E S P A N 78 . 00 % (1 4 18 5 ) 35 6 , 51 5 36 6 92 7 36 . 4 7 06 1 1. 4 2 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 51 3 33 5 LI F E S P A N 81 . 10 % (3 8 3 , 18 0 ) 86 1 , 93 3 03 4 , 58 2 36 . 4 7 11 0 , 62 7 1. 4 7 33 2 . Fi s h l W i l d l i f e 27 7 LI F E S P A N 83 . 10 % (1 1 6 ) 20 5 18 8 36 . 4 7 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 89 3 , 86 5 LI F E S P A N 70 . 70 % (1 3 25 7 ) 86 1 99 5 04 5 , 12 7 36 . 92 7 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 48 6 , 64 1 LI F E S P A N 45 . 20 % (1 7 , 84 0 ) 29 3 91 9 21 0 , 56 2 35 . 34 , 44 0 33 4 . Su p e r v i s o r y E q u i p m e n t 44 2 LI F E S P A N 55 . 20 % (7 7 ) 14 4 37 5 35 . 12 5 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 24 2 LI F E S P A N 49 . 00 % 12 1 12 1 34 . 70 5 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 40 7 17 1 LI F E S P A N 80 . 20 % (8 1 4 ) 20 8 , 21 7 19 9 , 76 8 36 , 5, 4 2 7 To t a l L e m o l o # 1 05 2 23 0 74 . 56 % (4 2 9 , 4 7 0 ) 59 5 , 04 9 88 6 , 65 1 36 . 19 0 , 34 5 CU T L E R / 4 4 4 ) 33 0 . La n d R i g h t s LI F E S P A N 31 . 00 % 21 . 33 0 . Wa t e r R i g h t s 81 8 LI F E S P A N 96 . 00 % 30 0 51 8 21 . 11 7 2. 4 3 33 0 . 4 0 Fl o o d R i g h t s 59 0 LI F E S P A N 74 . 00 % 38 , 91 0 50 , 68 0 21 . 35 7 33 1 . St r u c t u r e s & I m p r o v e m e n t s 80 7 , 21 7 LI F E S P A N 53 . 10 % (1 9 , 87 9 ) 66 0 34 8 16 6 , 74 8 21 . 13 9 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 93 9 , 40 8 LI F E S P A N 51 . 80 % (1 9 4 30 3 ) 2, 4 5 8 , 86 8 67 4 84 3 21 , 22 0 , 92 8 33 2 . Re c r e a t i o n 27 5 , 80 9 LI F E S P A N 27 . 80 % 72 3 ) 39 , 64 7 24 3 , 88 5 21 . 52 6 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 10 9 68 9 LI F E S P A N 77 . 5 3 0.4 0 % (4 , 4 3 9 ) 49 2 07 4 62 2 05 4 21 . 29 , 55 1 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 49 0 , 35 4 LI F E S P A N 56 . 60 % 94 2 ) 18 6 , 4 1 1 30 6 88 5 20 . 81 1 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 68 , 92 0 LI F E S P A N 37 . 00 % 18 , 4 1 7 50 3 20 . 4 0 47 6 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 57 3 73 6 LI F E S P A N 39 . 10 % (5 7 4 ) 16 1 57 1 41 2 74 1 21 . 19 , 4 0 5 To t a l C u t l e r 11 , 35 9 54 5 53 . 02 % (2 2 9 86 0 ) 05 8 54 8 53 0 85 7 21 . 35 6 31 1 TO K E T E E ( 4 4 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 1, 4 2 4 60 4 LI F E S P A N 62 . 00 % (2 8 , 49 2 ) 61 2 , 22 2 84 0 , 87 4 36 . 4 7 05 7 33 1 . Re c r e a t i o n 62 4 LI F E S P A N 67 . 00 % (9 2 ) 23 5 48 1 36 . 4 7 1. 4 7 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 27 1 94 2 LI F E S P A N 81 . 10 % (3 1 9 86 9 ) 64 3 67 7 94 8 13 4 36 . 4 7 80 , 83 7 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 09 0 , 74 0 LI F E S P A N 71 . 70 % (1 4 63 5 ) 08 2 , 28 0 02 3 , 09 5 36 . 28 , 31 7 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 40 7 06 7 LI F E S P A N 70 . 20 % 88 5 ) 20 5 , 35 4 20 6 , 59 8 35 . 87 8 33 4 . Su p e r v i s o r y E q u i p m e n t 26 , 02 7 LI F E S P A N 62 . 4 0 20 % (3 1 2 ) 58 5 75 4 35 . 42 0 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 50 , 11 4 LI F E S P A N 69 . 00 % 25 , 82 9 24 , 28 5 34 . 71 0 1. 4 2 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 11 1 , 24 5 LI F E S P A N 63 . 4 6 20 % (2 2 2 ) 48 , 87 5 59 2 36 . 70 0 To t a l T o k e t e e 38 6 , 36 3 76 . 55 % (3 6 8 50 8 ) 63 2 05 7 12 2 81 4 36 . 14 0 98 7 PR O S P E C T # 2 33 0 . La n d R i g h t s 71 2 LI F E S P A N 63 . 4 5 00 % 71 1 00 1 32 . 33 0 . 4 0 Fl o o d R i g h t s 16 7 LI F E S P A N 98 . 00 % 01 1 15 6 32 . 33 1 . St r u c t u r e s & I m p r o v e m e n t s 01 4 46 5 LI F E S P A N 53 . 80 % (3 6 , 26 0 ) 76 3 , 02 2 28 7 70 3 31 . 59 6 33 1 , Fi s h l W i l d l i f e 99 4 LI F E S P A N 38 . 80 % (7 2 ) 62 3 44 3 31 . 10 9 33 1 . Re c r e a t i o n 58 6 LI F E S P A N 56 . 80 % (4 7 ) 04 8 58 5 31 . Pa g e 6 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 79 2 81 3 LI F E S P A N 74 . -4 . 4 0 % (2 1 0 , 88 4 ) 58 7 17 8 2, 4 1 6 51 9 31 . 18 3 33 2 . Fi s h f W i l d l i f e 13 6 , 00 9 LI F E S P A N 51 . 4 9 -4 . 4 0 % (5 , 98 4 ) 44 6 54 7 31 . 94 9 33 3 , Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 27 7 97 3 LI F E S P A N 57 . -0 . 60 % (7 , 66 8 ) 56 0 , 59 5 72 5 , Q 4 6 29 . 50 3 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 25 3 07 0 LI F E S P A N 42 . 00 % (1 2 53 1 ) 31 1 , 50 2 95 4 , 09 9 30 . 31 , Q 4 8 33 4 . Su p e r v i s o r y E q u i p m e n t 80 , 17 6 LI F E S P A N 30 . 00 % (8 0 2 ) 91 0 60 , 06 8 30 . 95 5 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 19 , 02 7 LI F E S P A N 30 . 00 % 26 9 18 , 75 8 30 . 62 5 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 19 1 38 5 LI F E S P A N 57 . -0 , 10 % (1 9 1 ) 78 , 99 9 11 2 , 57 7 31 . 52 0 To t a l P r o s p e c t # 2 77 8 , 37 7 62 . 81 % (2 7 4 , 4 3 9 ) 37 6 , 31 4 67 6 50 2 31 . 18 1 , 63 5 PR O S P E C T # 3 ( N O N ) ( 3 3 1 1 33 1 . Fi s h f W i l d l i f e 10 , 51 7 LI F E S P A N 31 . 80 % (8 4 ) 3, 4 7 5 12 6 16 . 43 7 PIO N E E R 44 9 33 0 . La n d R i g h t s 24 7 LI F E S P A N 13 2 , 00 % 36 6 88 1 27 . 10 5 33 0 . Wa t e r R i g h t s 11 0 , 80 6 LI F E S P A N 13 3 . 00 % 76 , 29 9 50 7 27 . 25 5 33 1 . St r u c t u r e s & I m p r o v e m e n t s 32 8 , 79 0 LI F E S P A N 60 . 50 % 93 2 ) 15 4 , 4 3 0 17 9 29 2 26 . 65 5 33 1 . Fi s h f W i l d l i f e 10 , 07 4 LI F E S P A N 27 . 50 % (1 5 1 ) 15 2 07 3 26 . 37 4 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 76 4 30 7 LI F E S P A N 44 . 70 % (2 8 7 27 9 ) 54 4 , 63 6 50 6 , 95 0 26 . 20 4 , 4 1 5 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 95 5 , 14 6 LI F E S P A N 37 . 50 % 77 6 ) 22 3 , 18 1 73 6 74 1 26 . 53 1 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 42 1 74 5 LI F E S P A N 43 . 80 % (3 , 37 4 ) 14 1 06 9 28 4 05 0 26 . 10 , 82 9 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 60 2 LI F E S P A N 47 , 00 % 17 8 42 4 30 . 21 4 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 92 2 LI F E S P A N 56 . 4 8 10 % (1 2 ) 82 0 11 4 31 . 22 2 To t a l P i o n e e r 62 1 , 63 9 44 . 12 % (3 0 0 52 4 ) 15 4 , 13 1 76 8 03 2 26 . 25 1 60 1 Pa g e 7 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t LI f e De p r e c i a t i o n Ra t e Yr s Yr s LI F T O N ( 4 5 8 ) 33 0 . La n d R i g h t s 85 6 LI F E S P A N 11 5 . 00 % 10 , 4 8 6 37 0 45 . 20 6 33 0 , Wa t e r R i g h t s 13 0 LI F E S P A N 10 9 . 00 % 24 9 88 1 45 . 26 1 1. 0 8 33 1 . St r u c t u r e s & I m p r o v e m e n t s 14 9 , 80 3 LI F E S P A N 88 . 50 % (2 8 74 5 ) 49 1 , 4 0 4 68 7 , 14 4 43 . 15 , 62 0 33 1 . Re c r e a t i o n 78 7 LI F E S P A N 50 . 4 9 50 % (9 5 ) 40 8 3, 4 7 4 43 . 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 67 1 79 3 LI F E S P A N 73 . 30 % (4 2 0 , 32 3 ) 26 6 , 94 2 82 5 17 4 43 . 10 9 , 68 8 33 2 . Fi s h l W i l d l i f e 41 0 , 76 0 LI F E S P A N 51 . 4 9 30 % (2 5 , 87 8 ) 50 , 08 5 38 6 55 3 43 . 78 7 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 39 0 , 70 2 LI F E S P A N 10 1 . 80 % (3 , 12 6 ) 18 9 , 99 5 20 3 83 3 43 . 4 9 68 7 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 25 7 18 8 LI F E S P A N 64 . 1. 4 0 % (3 , 60 1 ) 17 7 18 6 , 61 2 42 . 4, 4 3 6 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 55 , 51 7 LI F E S P A N 54 . 00 % 42 0 44 , 09 7 40 . 08 3 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 25 0 LI F E S P A N 11 3 . 20 % (3 9 ) 10 , 11 6 17 3 44 . 4 8 20 6 To t a l L i f t o n 00 2 78 6 75 . 35 % (4 8 1 , 80 5 ) 11 7 28 2 36 7 30 9 43 . 14 5 05 4 ON E I D A ( 4 5 9 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 15 1 86 9 LI F E S P A N 69 . 50 % (1 7 27 8 ) 50 6 , 90 6 66 2 24 1 27 . 23 , 73 6 33 1 . Re c r e a t i o n 32 , 18 3 LI F E S P A N 34 . 50 % (4 8 3 ) 63 0 28 , 03 6 27 , 00 5 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 53 7 73 8 LI F E S P A N 64 . 80 % (1 7 2 , 4 3 4 ) 87 4 11 3 83 6 , 05 9 27 . 10 1 65 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 14 4 85 0 LI F E S P A N 59 . 50 % (1 0 , 72 4 ) 82 9 , 04 5 32 6 52 9 27 . 87 2 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 69 6 37 6 LI F E S P A N 53 . 90 % (6 , 26 7 ) 24 8 61 2 45 4 03 1 27 . 16 , 73 5 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 20 5 LI F E S P A N 49 . 00 % 04 0 16 5 26 . 15 7 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 38 1 , 10 5 LI F E S P A N 57 . 10 % (3 8 1 ) 14 2 03 7 23 9 , 44 9 28 . 52 1 To t a l O n e i d a 95 0 , 32 6 62 . 32 % (2 0 7 56 8 ) 60 7 , 38 3 55 0 , 51 1 27 , 19 9 67 7 ON E I D A NO N ) ( 55 9 33 1 . St r u c t u r e s & I m p r o v e m e n t s 04 2 LI F E S P A N 10 6 . 50 % (6 1 ) 91 0 19 3 27 . 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 15 1 , 4 6 5 LI F E S P A N 55 . 90 % 36 3 ) 73 , 68 0 14 8 27 . 91 7 To t a l O n e i d a ( N o n ) 15 5 , 50 7 56 . 92 % (1 , 4 2 4 ) 76 , 59 0 34 1 27 . 96 0 AS H T O N ( 4 5 5 ) 33 0 . La n d R i g h t s 70 0 LI F E S P A N 41 . 00 % 6, 4 0 4 29 6 25 . 87 4 33 1 . St r u c t u r e s & I m p r o v e m e n t s 75 3 86 2 LI F E S P A N 48 . 1. 4 0 % (1 0 , 55 4 ) 21 3 , 14 9 55 1 26 7 25 . 03 3 33 1 , Fi s h l W i l d l i f e 35 3 57 2 LI F E S P A N 32 . 1. 4 0 % 95 0 ) 47 , 15 4 31 1 36 8 25 . 44 5 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 48 9 , 4 3 1 LI F E S P A N 40 . 3. 4 0 % (1 5 2 64 1 ) 99 5 14 8 64 6 92 4 25 . 14 5 , 76 0 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 95 1 , 70 3 LI F E S P A N 40 . 50 % 75 9 ) 43 9 35 0 52 2 11 2 24 . 61 , 20 3 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 06 6 29 8 LI F E S P A N 39 . 80 % 53 0 ) 23 5 , 38 2 83 9 , 44 6 24 . 4 0 34 , 4 0 4 33 4 . Su p e r v i s o r y E q u i p m e n t 56 6 LI F E S P A N 35 . 80 % (3 3 3 ) 60 5 34 , 29 4 24 . 4 0 1, 4 0 5 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 38 9 LI F E S P A N 47 . 00 % 40 8 98 1 23 . 25 0 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 74 4 LI F E S P A N 11 0 . 10 % (1 ) 34 3 40 2 25 . To t a l A s h t o n 69 4 26 5 40 . 15 % (1 8 6 , 76 7 ) 94 6 94 3 93 4 08 9 24 . 27 8 , 39 0 CO P C O # 1 33 0 . La n d R i g h t s 36 , 34 0 LI F E S P A N 11 8 . 00 % 97 6 36 4 33 . 39 9 33 0 . Fl o o d R i g h t s 03 0 LI F E S P A N 11 1 . 00 % 63 5 39 5 33 . 33 1 . St r u c t u r e s & I m p r o v e m e n t s 08 4 , 64 2 LI F E S P A N 58 . 80 % (1 9 52 4 ) 41 5 , 4 9 0 68 8 67 6 32 . 07 3 33 1 . Re c r e a t i o n 82 , 06 3 LI F E S P A N 56 . 1. 8 0 % 47 7 ) 29 , 65 8 53 , 88 2 32 . 64 9 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 44 0 , 05 3 LI F E S P A N 92 . -4 . 50 % (1 0 9 80 2 ) 38 0 , 35 2 16 9 50 3 32 . 35 , 78 7 1. 4 7 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 76 2 30 9 LI F E S P A N 45 . 60 % (2 2 57 4 ) 93 3 60 9 85 1 27 4 32 . 4 1 97 0 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 93 8 , 96 5 LI F E S P A N 54 . 00 % (9 , 39 0 ) 33 3 45 7 61 4 89 8 31 . 19 , 44 6 33 4 . Su p e r v i s o r y E q u i p m e n t 59 , 03 6 LI F E S P A N 45 . 00 % (5 9 0 ) 87 0 44 , 75 6 31 . 41 5 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 26 2 LI F E S P A N 67 . 00 % 57 6 68 6 30 . 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 10 5 , 44 2 LI F E S P A N 44 . 4 0 20 % (2 1 1 ) 39 5 25 8 32 . 2,4 9 6 To t a l C O P C O # 1 51 1 14 2 62 . 92 % 16 3 , 56 8 15 5 01 8 51 9 69 2 32 . 17 0 , 27 0 Pa g e 8 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s NO R T H U M P Q U A ( 4 8 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 80 7 84 0 LI F E S P A N 49 . 00 % (9 6 , 15 7 ) 98 8 06 7 91 5 93 0 36 . 4 7 10 7 37 4 33 1 , Re c r e a t i o n 59 3 LI F E S P A N 64 . 00 % (5 3 2 ) 84 3 28 2 36 . 4 7 50 1 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 92 , 31 8 LI F E S P A N 49 . 4 2 10 % 70 8 ) 18 , 39 4 78 , 63 2 36 . 4 7 15 6 33 3 , Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 01 5 LI F E S P A N 40 . 70 % (2 6 6 ) 22 4 35 , 05 7 36 . 97 0 33 4 . Ac 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 2 24 1 LI F E S P A N 51 . 20 % 70 7 ) 77 9 11 0 16 9 35 . 13 4 33 4 . Su p e r v i s o r y E q u i p m e n t 42 4 61 2 LI F E S P A N 41 . 20 % 09 5 ) 50 , 58 2 37 9 12 5 35 . 78 6 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 03 4 , 71 0 LI F E S P A N 45 . 00 % 19 1 , 40 0 84 3 , 31 0 34 . 65 8 33 6 , Ro a d s , R a i l r o a d s & B r i d g e s 08 7 , 53 7 LI F E S P A N 67 . 20 % 17 5 ) 73 7 08 4 35 4 , 62 8 36 . 36 , 80 1 To t a l N o r t h U m p q u a 65 3 86 6 53 . 4 2 30 % (1 1 2 , 64 0 ) 03 1 37 3 73 5 , 13 3 36 . 18 6 , 38 1 SO D A ( 4 6 1 1 33 0 . La n d R i g h t s 87 9 LI F E S P A N 11 2 . 00 % 23 7 64 2 28 . 33 1 . St r u c t u r e s & I m p r o v e m e n t s 57 2 78 6 LI F E S P A N 78 . 50 % 59 2 ) 26 9 , 07 1 31 2 30 7 27 . 19 4 33 2 , Re s e r v o i r s , D a m s & W a t e r w a y s 98 7 , 43 0 LI F E S P A N 64 . 80 % (1 8 9 , 52 2 ) 04 8 , 94 6 12 8 00 6 27 . 11 2 , 11 5 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 59 6 , 57 2 LI F E S P A N 58 . 50 % 98 3 ) 60 2 73 9 00 1 81 6 27 . 36 , 15 4 33 4 , Ac c e s s o r y E l e c t r i c E q u i p m e n t 45 9 , 35 3 LI F E S P A N 63 . -0 . 90 % 13 4 ) 18 9 13 0 27 4 35 7 27 . 11 3 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 29 9 LI F E S P A N 46 . 00 % 94 0 35 9 26 . 42 8 To t a l S o d a 63 8 31 9 63 . 75 % (2 1 0 , 23 1 ) 11 8 06 3 73 0 , 4 8 7 27 . 17 0 , 09 5 SO D A NO N ) ( 56 1 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 09 5 LI F E S P A N 84 . 80 % (3 4 6 ) 30 8 13 3 27 . 14 8 KE N O ( 1 5 ) 33 0 . La n d R i g h t s 00 2 LI F E S P A N 87 . 00 % 93 6 06 6 33 . 24 1 33 1 . Fi s h / W i l d l i f e 63 6 LI F E S P A N 46 . 80 % (1 7 3 ) 88 7 92 2 32 . 24 2 33 1 . Re c r e a t i o n 21 2 73 9 LI F E S P A N 55 . 80 % (3 , 82 9 ) 54 6 15 7 02 2 32 . 80 5 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 76 6 76 0 LI F E S P A N 66 . -4 . 50 % (3 0 4 50 4 ) 31 6 , 4 2 2 75 4 , 84 2 32 . 14 5 , 4 9 7 33 2 , Fi s h / W i l d l i f e 23 6 20 2 LI F E S P A N 69 . -4 . 50 % (1 0 62 9 ) 84 , 53 0 16 2 30 1 32 . 96 6 33 4 . Su p e r v i s o r y E q u i p m e n t 13 , 49 3 LI F E S P A N 42 . 00 % (1 3 5 ) 19 2 11 , 4 3 6 31 . 36 2 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 11 0 99 0 LI F E S P A N 67 . -0 . 20 % (2 2 2 ) 86 6 72 , 34 6 32 . 19 6 To t a l K e n o 36 3 82 2 65 . -4 . 34 % (3 1 9 , 4 9 3 ) 50 9 37 9 17 3 , 93 6 32 . 15 8 30 9 FI S H C R E E K 33 1 . St r u c t u r e s & I m p r o v e m e n t s 55 7 74 4 LI F E S P A N 72 , 00 % (1 1 15 5 ) 22 9 10 7 33 9 , 79 2 36 . 4 7 31 7 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 68 4 13 1 LI F E S P A N 65 . 10 % (2 8 9 , 89 1 ) 08 6 , 82 2 88 7 20 0 36 . 4 7 10 6 58 6 33 2 . Fi s h / W i l d l i f e 75 , 56 6 LI F E S P A N 45 . 30 % 00 5 ) 12 , 27 9 29 2 36 . 4 7 84 5 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 54 7 89 1 LI F E S P A N 79 , 70 % (3 , 83 5 ) 24 8 , 11 7 30 3 60 9 36 . 8, 4 0 3 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 10 9 , 29 0 LI F E S P A N 71 . 20 % 31 1 ) 45 , 35 1 25 0 35 . 85 7 33 5 , Mi s c . P o w e r P l a n t E q u i p m e n t 33 1 LI F E S P A N 72 . 00 % 10 3 22 8 34 . 12 4 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 40 9 , 41 2 LI F E S P A N 68 . 20 % (8 1 9 ) 15 7 12 9 25 3 10 2 36 . 87 6 To t a l F i s h C r e e k 39 1 36 5 67 . -4 . 21 % (3 1 1 01 6 ) 78 1 , 90 8 92 0 , 4 7 3 36 . 13 5 , 0 0 8 CO P C O # 2 61 2 33 1 . St r u c t u r e s & I m p r o v e m e n t s 56 0 86 9 LI F E S P A N 47 . 20 % (1 8 , 73 0 ) 73 5 , 09 8 84 4 , 50 1 22 . 38 , 16 1 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 82 2 02 3 LI F E S P A N 89 . 00 % (8 4 66 1 ) 90 2 75 6 00 3 , 92 8 22 . 45 , 36 5 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 54 4 , 4 7 4 LI F E S P A N 38 . 0. 4 0 % (1 4 17 8 ) 34 3 , 13 8 21 5 , 51 4 22 . 10 0 , 65 9 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 50 2 96 6 LI F E S P A N 52 . -0 . 80 % (4 , 02 4 ) 24 7 54 3 25 9 44 7 24 . 63 7 33 4 . Su p e r v i s o r y E q u i p m e n t 27 7 , 25 5 LI F E S P A N 35 . -0 . 70 % 94 1 ) 85 9 18 8 33 7 21 . 69 9 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 33 , 17 9 LI F E S P A N 36 . 00 % 92 7 25 2 21 . 99 8 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 24 0 20 0 LI F E S P A N 41 . 10 % (2 4 0 ) 39 7 14 3 , 04 3 22 . 6, 4 2 9 To t a l C O P C O # 2 98 0 , 96 6 57 . 38 % 12 3 77 4 42 8 71 8 67 6 02 2 22 . 21 0 94 9 Pa g e 9 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s PR O S P E C T # 3 33 1 . St r u c t u r e s & I m p r o v e m e n t s 27 9 31 3 LI F E S P A N 42 . 4 7 -0 . 80 % (2 , 23 5 ) 11 2 , 11 2 16 9 , 43 6 16 . 39 5 33 1 . Re c r e a t i o n 63 8 LI F E S P A N 42 . 4 0 -0 . 80 % (1 3 ) 65 7 99 4 16 . 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 95 5 , 08 9 LI F E S P A N 46 . 10 % (4 1 , 05 7 ) 83 1 , 98 5 16 4 16 1 16 . 71 , 4 2 1 33 2 . Fi s h l W i l d l i f e 02 1 73 4 LI F E S P A N 23 . 10 % (4 2 45 6 ) 38 2 53 7 68 1 65 3 16 . 10 3 16 9 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 92 2 71 5 LI F E S P A N 25 . -0 . 30 % (5 , 76 8 ) 45 8 65 2 1, 4 6 9 83 1 16 . 90 , 50 7 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 44 3 , 44 6 LI F E S P A N 27 . -0 . 50 % 21 7 ) 11 7 , 78 3 32 7 , 88 0 16 . 20 , 44 1 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 73 , 26 7 LI F E S P A N 29 . 00 % 23 6 52 , 03 1 15 . 28 3 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 51 , 11 5 LI F E S P A N 62 . -0 . 10 % (5 1 ) 83 4 26 , 33 2 16 . 60 9 To t a l P r o s p e c t # 3 74 8 31 7 32 . 39 % (9 3 , 79 7 ) 94 9 79 6 89 2 31 8 16 . 30 0 , 88 5 4. 4 6 CO N D I T 21 3 33 0 . 4 0 Fl o o d R i g h t s 96 4 LI F E S P A N 95 . 00 % 57 2 39 2 19 9 33 1 . St r u c t u r e s & I m p r o v e m e n t s 79 9 98 0 LI F E S P A N 38 . 4 0 29 6 . 00 % 36 7 94 1 ) 56 3 , 4 9 7 60 4 , 4 2 4 22 9 , 20 3 28 . 33 1 . Re c r e a t i o n 15 7 , 75 2 LI F E S P A N 19 . 4 9 29 6 . 00 % (4 6 6 94 6 ) 27 1 , 62 5 35 3 07 3 50 , 43 9 31 . 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 09 2 78 9 LI F E S P A N 39 . 29 6 . 00 % (1 2 11 4 65 5 ) 03 3 , 68 6 17 3 75 8 16 7 68 0 28 . 33 2 . Re c r e a t i o n 20 8 50 1 LI F E S P A N 29 6 . 00 % (6 1 7 16 3 ) 25 3 , 02 3 57 2 64 1 81 , 80 6 39 . 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 14 8 82 2 LI F E S P A N 25 . 29 5 . 90 % (3 , 39 9 , 36 4 ) 09 8 , 08 9 2, 4 5 0 , 09 7 35 0 , 51 5 30 . 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 94 , 57 9 LI F E S P A N 43 . 29 5 . 4 0 % (2 7 9 , 38 6 ) 18 7 34 4 18 6 62 1 26 , 69 8 28 . 33 4 . Su p e r v i s o r y E q u i p m e n t 53 , 91 6 LI F E S P A N 18 . 29 5 . 4 0 % (1 5 9 , 26 8 ) 19 5 12 0 , 98 9 30 9 32 . 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 29 , 02 6 LI F E S P A N 29 5 . 00 % (8 5 , 62 7 ) 34 , 45 5 19 8 11 , 47 3 39 . 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 59 , 73 8 LI F E S P A N 53 . 29 6 . 20 % (1 7 6 94 4 ) 12 0 , 94 2 11 5 , 74 0 16 , 53 4 27 . To t a l C o n d i t 64 8 06 7 35 . 29 5 . 83 % (1 9 , 66 7 29 4 ) 12 , 65 6 , 4 2 8 65 8 93 3 95 1 85 6 29 . CO N D I T - N O N 1 2 1 3 1 ) 33 0 . La n d R i g h t s 17 2 LI F E S P A N 75 . 00 % 13 0 SO D A S P R I N G S 33 1 . St r u c t u r e s & I m p r o v e m e n t s 81 1 , 72 6 LI F E S P A N 80 . 00 % (1 6 23 5 ) 44 1 79 8 38 6 16 3 36 . 4 7 10 , 58 8 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 3, 4 6 7 , 4 1 9 LI F E S P A N 80 . 10 % (1 7 6 83 8 ) 89 8 , 02 0 74 6 23 7 36 . 4 7 88 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 61 4 02 6 LI F E S P A N 86 , -0 . 70 % 29 8 ) 35 5 , 99 7 26 2 32 7 36 . 26 1 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 40 0 , 82 3 LI F E S P A N 52 . 4 7 20 % 81 0 ) 12 7 17 6 27 8 , 4 5 7 35 . 92 2 33 4 . Su p e r v i s o r y E q u i p m e n t 29 , 53 6 LI F E S P A N 52 . 20 % (3 5 4 ) 43 8 20 , 4 5 2 35 . 58 2 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 16 0 LI F E S P A N 47 . 00 % 55 3 60 7 34 . 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 84 5 LI F E S P A N 44 . -0 . 20 % (5 2 ) 30 9 58 8 36 . 58 6 To t a l S o d a S p r i n g s 35 1 53 5 78 . 79 % (2 0 2 58 7 ) 83 7 29 1 71 6 , 83 1 36 . 86 8 1. 4 0 SL I D E C R E E K 33 1 . St r u c t u r e s & I m p r o v e m e n t s 60 7 13 8 LI F E S P A N 72 . 4 5 00 % (1 2 14 3 ) 26 8 , 28 8 35 0 99 3 36 . 4 7 62 4 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 75 3 38 3 LI F E S P A N 79 . 10 % (1 9 1 , 4 2 3 ) 80 6 , 06 0 13 8 74 6 36 . 4 7 58 , 64 4 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 67 6 89 2 LI F E S P A N 86 . -0 . 70 % 73 8 ) 34 9 , 81 6 33 1 81 4 36 . 18 4 33 4 . Ac 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 9 35 6 LI F E S P A N 50 . 20 % (5 , 03 2 ) 10 8 , 63 0 31 5 75 8 35 . 98 3 33 4 . Su p e r v i s o r y E q u i p m e n t 21 3 LI F E S P A N 43 . 20 % (7 1 1 ) 79 6 50 , 12 8 35 . 42 6 2. 4 1 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 58 1 LI F E S P A N 50 . 00 % 22 9 35 2 34 . 33 6 , Ro a d s , R a i l r o a d s & B r i d g e s 16 , 77 8 LI F E S P A N 50 , 20 % (3 4 ) 91 8 12 , 89 4 36 . 35 0 To t a l S l i d e C r e e k 53 7 , 34 1 76 . 87 % (2 1 4 08 0 ) 54 7 73 7 20 3 68 4 36 . 31 0 Pa g e 1 0 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s CL E A R W A T E R # 1 ( 4 2 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 55 9 , 12 2 LI F E S P A N 79 . 4 3 00 % (1 1 , 18 2 ) 30 7 33 3 26 2 97 1 36 . 4 7 21 1 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 33 9 38 2 LI F E S P A N 83 . 10 % (1 7 0 30 8 ) 91 4 39 1 59 5 29 9 36 . 4 7 74 3 33 2 . Fi s h / W i l d l i f e 77 3 LI F E S P A N 85 . 10 % (2 4 3 ) 79 8 21 8 36 . 4 7 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 71 9 , 92 1 LI F E S P A N 83 . 70 % (5 , 03 9 ) 41 2 71 4 31 2 24 6 36 . 64 2 33 4 . Ac 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 9 17 2 LI F E S P A N 79 . 20 % (1 , 79 0 ) 23 7 67 , 72 5 35 . 92 7 33 4 . Su p e r v i s o r y E q u i p m e n t 47 , 4 5 0 LI F E S P A N 45 . 20 % (5 6 9 ) 59 8 37 , 42 1 35 . 06 5 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 67 1 LI F E S P A N 66 . 00 % 14 7 52 4 34 . 10 3 To t a l C l e a r w a t e r # 1 82 6 , 4 9 1 82 . 4 9 92 % (1 8 9 , 13 3 ) 73 4 21 8 28 1 , 4 0 6 36 . 75 1 KL A M A T H ( 1 9 ) 33 0 . La n d R i g h t s 62 4 39 1 LI F E S P A N 40 . 00 % 85 8 56 9 , 53 3 33 . 00 1 33 0 . 4 0 Fl o o d R i g h t s 23 5 14 9 LI F E S P A N 63 . 00 % 06 8 17 5 , 08 1 33 . 22 6 33 1 . St r u c t u r e s & I m p r o v e m e n t s 19 , 30 4 LI F E S P A N 37 . 80 % (3 4 7 ) 31 6 33 5 32 . 56 1 33 1 . Re c r e a t i o n 31 5 LI F E S P A N 62 . 80 % (2 0 4 ) 89 6 62 3 32 . 26 4 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 31 6 , 19 6 LI F E S P A N 48 . -4 . 50 % (1 4 9 , 22 9 ) 58 6 , 23 7 87 9 , 18 8 32 . 10 2 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 28 1 LI F E S P A N 38 . 00 % (1 2 3 ) 07 6 32 8 31 . 35 8 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 36 , 4 6 2 LI F E S P A N 68 . 00 % 10 , 52 4 25 , 93 8 30 . 84 1 To t a l K l a m a t h 25 5 09 8 48 . 4 5 52 % (1 4 9 90 3 ) 71 6 97 5 68 8 , 02 6 32 . 11 2 35 4 BI G F O R K 41 0 33 1 . St r u c t u r e s & I m p r o v e m e n t s 30 4 55 4 LI F E S P A N 53 . 50 % 56 8 ) 19 9 , 64 9 10 9 , 47 3 27 . 92 4 33 1 . Re c r e a t i o n 52 1 LI F E S P A N 76 . 50 % (1 8 8 ) 82 6 88 3 27 . 10 3 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 74 7 07 1 LI F E S P A N 27 . 80 % (1 4 2 38 9 ) 56 4 24 8 32 5 , 21 2 27 . 34 1 33 2 . Fi s h / W i l d l i f e 66 7 LI F E S P A N 37 . 4 0 80 % 33 1 ) 29 , 98 7 61 , 01 1 27 . 18 7 2. 4 9 33 2 . Re c r e a t i o n 2, 4 3 1 LI F E S P A N 38 . 4 0 80 % (9 2 ) 89 6 62 7 27 . 2. 4 0 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 34 7 09 3 LI F E S P A N 37 . 50 % 73 5 ) 46 2 24 9 89 1 , 57 9 27 . 17 5 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 19 6 , 94 9 LI F E S P A N 52 . -0 . 90 % 77 3 ) 12 7 05 6 66 6 27 . 64 2 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 18 , 02 9 LI F E S P A N 32 . 00 % 35 1 67 8 27 . 53 3 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 73 1 LI F E S P A N 10 1 . 10 % (4 ) 73 5 28 . To t a l B i g F o r k 72 0 , 04 6 32 . 78 % (1 5 9 08 0 ) 2, 4 0 0 99 7 3,4 7 8 , 13 0 27 . 12 4 96 3 PR O S P E C T # 1 33 1 . St r u c t u r e s & I m p r o v e m e n t s 21 2 52 8 LI F E S P A N 74 . 1. 8 0 % (3 , 82 6 ) 14 8 , 17 7 17 7 31 . 14 9 33 1 , Re c r e a t i o n 1, 4 8 2 LI F E S P A N 63 . 80 % (2 7 ) 89 2 61 7 31 . 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 12 9 20 3 LI F E S P A N 11 3 . -4 . 4 0 % (5 , 68 5 ) 11 3 , 61 2 27 6 31 . 67 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 14 0 05 5 LI F E S P A N 75 . -0 . 60 % (8 4 0 ) 99 , 19 2 70 3 31 . 4 7 32 5 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 47 , 68 1 LI F E S P A N 74 . 00 % (4 7 7 ) 33 , 58 2 14 , 57 6 30 . 47 4 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 06 1 LI F E S P A N 69 . 4 8 10 % (4 ) 66 3 1, 4 0 2 31 . To t a l P r o s p e c t # 1 53 5 01 0 84 . 03 % (1 0 85 8 ) 39 8 , 11 8 14 7 , 75 0 31 . 68 3 PR O S P E C T # 4 33 1 . St r u c t u r e s & I m p r o v e m e n t s 50 , 57 5 LI F E S P A N 54 . 1. 8 0 % (9 1 0 ) 22 , 4 2 4 29 , 06 1 31 . 91 6 33 1 . Re c r e a t i o n 31 2 LI F E S P A N 40 . 80 % (1 6 8 ) 06 1 7, 4 1 9 31 . 23 4 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 48 , 74 4 LI F E S P A N 64 . -4 . 4 0 % 14 5 ) 19 0 69 9 31 . 77 9 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 53 , 41 3 LI F E S P A N 88 . 60 % (3 2 0 ) 36 , 91 2 16 , 82 1 31 . 4 7 53 5 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 20 2 LI F E S P A N 77 . 7 0 00 % (2 2 2 ) 17 3 25 1 30 . 26 9 To t a l P r o s p e c t # 4 18 4 24 6 69 . 04 % 76 5 ) 10 1 76 0 25 1 31 . 73 2 1. 4 8 Pa g e 1 1 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s EA S T S I D E 33 1 . St r u c t u r e s & I m p r o v e m e n t s 98 , 55 4 LI F E S P A N 62 . 0. 4 0 % (3 9 4 ) 58 6 29 , 36 2 7. 4 6 93 6 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 1, 4 0 0 , 65 1 LI F E S P A N 38 . 90 % (1 2 60 6 ) 89 6 , 04 9 51 7 20 8 7. 4 6 33 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 10 3 , 15 8 LI F E S P A N 85 . -0 . 10 % (1 0 3 ) 75 , 93 9 32 2 7. 4 5 66 7 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 99 , 07 3 LI F E S P A N 35 . -0 . 20 % (1 9 8 ) 12 6 14 5 7.4 1 01 3 33 4 . Su p e r v i s o r y E q u i p m e n t 20 5 LI F E S P A N 17 . -0 . 20 % (3 6 ) 20 9 10 , 03 2 7.4 1 35 4 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 21 2 LI F E S P A N 85 . 00 % 25 4 95 8 40 1 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 66 , 53 9 LI F E S P A N 24 . 00 % 36 , 21 6 32 3 7. 4 8 05 4 To t a l E a s t S i d e 79 7 , 39 2 41 . -0 . 74 % (1 3 , 33 8 ) 15 6 , 37 9 65 4 35 1 7. 4 6 75 6 WE S T S I D E (1 7 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 90 , 57 7 LI F E S P A N 40 . -0 . 30 % (2 7 2 ) 28 4 56 5 7. 4 6 33 1 . Re c r e a t i o n 86 3 LI F E S P A N 31 . 4 7 -0 . 30 % (2 4 ) 19 3 69 4 7. 4 6 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 12 9 06 3 LI F E S P A N 90 . -0 . 70 % (9 0 3 ) 14 5 , Q 9 2 (1 5 , 12 6 ) 7. 4 6 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 34 0 LI F E S P A N 49 . -0 . 10 % (4 5 ) 69 6 31 1 ) 7. 4 5 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 87 1 LI F E S P A N 41 . -0 . 20 % (6 2 ) 52 7 40 6 7.4 1 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 41 8 LI F E S P A N 66 . 00 % 45 3 (3 5 ) 7. 4 8 To t a l W e s t S i d e 30 4 13 2 63 . -0 . 4 3 % 30 6 ) 31 9 , 24 5 (1 3 , 80 7 ) 7. 4 5 FA L L C R E E K 61 3 33 0 . Fi s h l W i l d l i f e 17 , 21 1 LI F E S P A N 99 . 00 % 34 6 86 5 33 . 33 1 . St r u c t u r e s & I m p r o v e m e n t s 11 8 , 51 2 LI F E S P A N 64 . 80 % 13 3 ) 10 5 , 24 2 15 , 4 0 3 32 . 47 1 0. 4 0 33 1 . Re c r e a t i o n 10 1 LI F E S P A N 64 . 80 % (5 6 ) 75 4 40 3 32 . 0. 4 0 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 46 9 , 21 8 LI F E S P A N 57 . -4 . 50 % (2 1 11 5 ) 40 2 43 4 87 , 89 9 32 . 69 0 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 13 4 33 7 LI F E S P A N 69 . -0 . 60 % (8 0 6 ) 12 1 67 1 13 , 4 7 2 32 . 4 1 41 6 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 78 8 LI F E S P A N 77 . 8 7 00 % (3 1 8 ) 29 , 4 0 4 70 2 31 , To t a l F a l l C r e e k 77 4 16 7 62 . 16 % (2 4 , 4 2 8 ) 67 7 , 85 1 12 0 , 74 4 32 . 70 0 0. 4 8 FA L L C R E E K 33 0 . La n d R i g h t s 60 0 LI F E S P A N 13 3 , 00 % 35 4 24 6 33 . 33 0 . Fl o o d R i g h t s 15 0 LI F E S P A N 99 . 00 % 33 . 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 14 9 , 44 4 LI F E S P A N 49 , -4 . 50 % (6 , 72 5 ) 72 , 28 0 88 9 32 . 56 7 To t a l F a l l C r e e k 15 0 , 19 4 49 . -4 . 4 8 % (6 , 72 5 ) 72 1 19 8 32 . 57 6 CO V E ( 4 5 6 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 18 6 95 5 LI F E S P A N 92 . 50 % 80 4 ) 10 3 , 39 0 86 , 36 9 27 , 09 6 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 89 4 11 9 LI F E S P A N 67 . 80 % (7 1 97 7 ) 87 6 , 70 0 08 9 , 39 6 27 , 04 6 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 36 0 , 36 1 LI F E S P A N 68 . -0 . 50 % 80 2 ) 16 7 81 2 19 4 35 1 27 . 01 4 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 32 3 , 17 0 LI F E S P A N 46 . 90 % 90 9 ) 10 1 73 9 22 4 34 0 27 , 26 9 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 91 6 LI F E S P A N 43 . 00 % 86 0 05 6 26 . 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 59 0 LI F E S P A N 11 3 . 00 % (4 3 0 ) 13 6 88 4 28 . 13 8 To t a l C o v e 77 6 , 11 1 67 . 88 % (7 9 , 92 1 ) 25 5 63 7 60 0 39 5 27 . 64 0 Pa g e 1 2 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s PA R I S / 4 6 0 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 71 6 LI F E S P A N 43 . 60 % (2 2 6 ) 23 , 62 9 31 3 12 . 15 5 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 96 , 28 5 LI F E S P A N 66 . 50 % 44 4 ) 69 , 54 1 18 8 12 . 27 5 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 69 , 43 9 LI F E S P A N 43 . -0 . 20 % (1 3 9 ) 43 , 63 6 25 , 94 2 12 . 10 1 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 70 8 LI F E S P A N 34 . -0 . 30 % (2 9 0 ) 58 7 41 1 12 . 3, 4 6 5 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 12 7 LI F E S P A N 28 . 4 6 00 % 51 9 60 8 12 . 29 7 To t a l P a r i s 30 7 27 5 47 . 68 % (2 , 10 0 ) 19 4 91 2 11 4 46 3 12 . 29 3 WA L L O W A F A L L S / 2 9 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 43 , 63 9 LI F E S P A N 36 . 70 % (3 0 5 ) 96 5 23 , 97 9 13 . 79 4 33 1 . Re c r e a t i o n 63 , 87 4 LI F E S P A N 23 . 4 5 70 % (4 4 7 ) 19 , 4 8 0 84 1 13 . 35 4 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 07 4 44 5 LI F E S P A N 22 . 60 % (3 3 , 19 1 ) 60 0 84 8 50 6 78 8 13 . 11 2 69 9 5. 4 3 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 58 , 40 0 LI F E S P A N 51 . 20 % (1 1 7 ) 31 , 39 2 12 5 13 . 03 5 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 19 5 74 7 LI F E S P A N 24 . 0. 4 0 % (7 8 3 ) 63 , 28 0 13 3 25 0 13 . 10 , 09 5 33 4 . Su p e r v i s o r y E q u i p m e n t 44 4 LI F E S P A N 57 . 0. 4 0 % (2 ) 24 9 19 7 13 . 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 31 0 , 95 9 LI F E S P A N 20 . 10 % (3 1 1 ) 72 0 23 3 , 55 0 13 . 4 1 17 , 4 1 6 To t a l W a l l o w a F a l l s 74 7 50 8 23 . 28 % (3 5 , 15 6 ) 81 2 , 93 4 96 9 73 0 13 . 14 7 40 7 WA L L O W A F A L L S / N O N ) / 2 9 2 ) 33 4 . Su p e r v i s o r y E q u i p m e n t 16 4 LI F E S P A N 27 . 0. 4 0 % (1 7 ) 97 4 20 7 13 . ST . A N T H O N Y 46 2 33 1 . St r u c t u r e s & I m p r o v e m e n t s 85 , 4 9 0 LI F E S P A N 51 . 1. 4 0 % 19 7 ) 10 2 58 5 25 . 18 2 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 43 5 90 3 LI F E S P A N 42 . 40 % (1 4 82 1 ) 13 0 , 25 0 32 0 , 4 7 4 25 . 80 9 33 2 . Fi s h / W i l d l i f e 13 5 25 3 LI F E S P A N 34 . 3. 4 0 % 59 9 ) 26 , 75 9 11 3 , 09 3 25 . 52 0 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 49 7 00 9 LI F E S P A N 35 . 50 % (2 , 4 8 5 ) 10 9 , 23 3 39 0 , 26 1 24 . 15 , 69 2 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 16 0 82 1 LI F E S P A N 41 , 80 % 28 7 ) 59 0 11 4 51 8 24 . 4 0 69 3 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 45 8 LI F E S P A N 52 . 4 8 00 % 17 8 28 0 23 . To t a l S I . A n t h o n y 31 4 93 4 39 . 85 % (2 4 38 8 ) 34 6 , 11 2 99 3 21 0 24 . 39 , 90 8 OL M S T E D 44 8 33 1 . St r u c t u r e s & I m p r o v e m e n t s 17 2 73 0 LI F E S P A N 78 . -0 . 70 % 20 9 ) 12 5 , 37 1 48 , 56 8 13 . 63 3 33 4 , Ac c e s s o r y E l e c t r i c E q u i p m e n t 16 , 52 6 LI F E S P A N 18 . -0 . 4 0 % (6 6 ) 03 5 55 7 13 . 95 1 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 27 4 LI F E S P A N 37 . 00 % 83 2 44 2 13 . 11 0 33 6 , Ro a d s , R a i l r o a d s & B r i d g e s 54 7 LI F E S P A N 22 . 10 % (4 ) 24 7 30 4 13 . 4 1 17 2 To t a l O l m s t e d 19 6 07 7 71 . 65 % (1 , 27 9 ) 13 2 , 4 8 5 64 , 87 1 13 . 86 6 2. 4 8 BE N D / 2 3 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 71 4 LI F E S P A N 49 . 00 % 44 0 27 4 51 0 33 1 . Re c r e a t i o n 10 , 20 2 LI F E S P A N 36 . 00 % 65 4 54 8 21 9 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 76 , 01 5 LI F E S P A N 82 . 00 % 75 , 93 7 33 2 . Re c r e a t i o n 90 7 LI F E S P A N 37 . 00 % 80 5 10 2 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 55 8 LI F E S P A N 63 , 00 % 75 , 48 6 07 2 42 9 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 78 7 LI F E S P A N 25 . 00 % 68 , 4 5 9 32 8 93 1 33 4 . Su p e r v i s o r y E q u i p m e n t 53 5 12 7 LI F E S P A N 17 . 00 % 45 3 , 68 6 44 1 57 6 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 15 , 38 4 LI F E S P A N 00 % 00 5 37 9 35 2 34 . 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 17 4 LI F E S P A N 69 . 00 % 17 2 0. 4 6 To t a l B e n d 83 3 86 8 30 . 00 % 72 8 , 64 4 10 5 22 4 42 , 09 0 Pa g e 1 3 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s CL I N E F A L L S 33 1 . St r u c t u r e s & I m p r o v e m e n t s 11 6 09 4 LI F E S P A N 21 . 00 % 21 6 51 , 87 8 75 1 17 , 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 97 6 LI F E S P A N 35 . 00 % 83 2 34 , 14 4 65 8 16 . 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 11 9 LI F E S P A N 58 . 00 % 06 6 18 , 05 3 22 1 15 . 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 10 , 82 3 LI F E S P A N 53 . 00 % 64 3 18 0 67 2 15 . 4 5 33 4 . Su p e r v i s o r y E q u i p m e n t 32 , 83 8 LI F E S P A N 15 . 00 % 16 , 82 1 01 7 6, 4 0 7 19 , 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 74 5 LI F E S P A N 62 . 00 % 46 1 28 4 11 4 15 . To t a l C l i n e F a l l s 29 1 59 5 32 . 00 % 16 7 03 9 12 4 55 6 49 , 82 2 17 . EA G L E P O I N T 33 0 . La n d R i g h t s 12 2 LI F E S P A N 53 . 00 % 92 1 20 1 82 7 33 1 . St r u c t u r e s & I m p r o v e m e n t s 12 1 07 8 LI F E S P A N 31 . 30 % (3 6 3 ) 74 5 69 6 34 3 33 2 , Re s e r v o i r s , D a m s & W a t e r w a y s 17 0 , 62 3 LI F E S P A N 23 . -0 . 70 % (8 , 19 4 ) 44 5 06 5 73 3 , 75 2 98 , 35 8 8. 4 0 33 2 . Fi s h l W i l d l i f e 25 , 99 5 LI F E S P A N 37 . -0 . 70 % (1 8 2 ) 78 5 39 2 92 9 7. 4 2 33 3 , Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 25 1 54 1 LI F E S P A N 36 . -0 . 10 % (2 5 2 ) 11 3 16 3 13 8 , 63 0 7.4 5 18 , 60 8 7. 4 0 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 35 3 LI F E S P A N 37 . -0 . 20 % (1 2 9 ) 11 9 35 , 36 3 7. 4 1 77 2 7. 4 2 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 05 6 LI F E S P A N 44 . 00 % 21 5 84 1 7.4 8 98 4 To t a l E a g l e P o i n t 67 3 76 8 27 . 54 % (9 , 12 0 ) 67 0 , 01 3 01 2 87 5 13 5 , 82 1 WE B E R ( 4 5 4 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 21 5 , 58 8 LI F E S P A N 55 . 90 % 94 0 ) 11 1 71 9 10 5 , 80 9 17 . 12 3 33 1 . Re c r e a t i o n 14 8 29 1 LI F E S P A N 27 . 90 % (1 , 33 5 ) 24 2 10 8 , 38 4 17 . 27 2 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 02 2 , 68 8 LI F E S P A N 65 . 4 5 20 % (2 2 49 9 ) 56 7 57 1 47 7 61 6 17 . 64 0 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 87 4 13 8 LI F E S P A N 35 . 30 % 62 2 ) 33 5 , 63 2 54 1 12 8 17 . 46 1 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 11 4 72 3 LI F E S P A N 42 . 50 % (5 7 4 ) 65 3 64 , 64 4 16 . 80 7 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 69 6 LI F E S P A N 34 . 00 % 26 7 13 , 4 2 9 16 . 80 1 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 39 , 85 7 LI F E S P A N 25 . 10 % (4 0 ) 9, 4 2 6 30 , 47 1 17 . 75 6 4. 4 1 To t a l W e b e r 2, 4 3 6 , 98 1 49 . 19 % (2 9 , 01 0 ) 12 4 51 0 34 1 48 1 17 . 86 0 GU N L O C K 46 3 33 1 . St r u c t u r e s & I m p r o v e m e n t s 32 , 50 0 LI F E S P A N 55 . -0 . 90 % (2 9 3 ) 16 , 96 9 82 4 17 . 91 6 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 78 , 69 5 LI F E S P A N 75 . 20 % (1 , 73 1 ) 46 , 4 9 1 93 5 17 . 96 4 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 12 0 56 3 LI F E S P A N 36 . -0 . 30 % (3 6 2 ) 48 , 4 0 3 52 2 17 . 21 6 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 23 8 , 65 2 LI F E S P A N 31 . -0 . 50 % 19 3 ) 05 9 15 8 , 78 6 16 . 35 1 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 55 0 LI F E S P A N 41 . 00 % 04 0 51 0 16 . 15 0 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 37 1 LI F E S P A N 10 2 . 10 % (0 ) 23 7 13 4 17 . To t a l G u n l o c k 47 5 33 1 41 . -0 . 75 % (3 , 57 9 ) 19 5 , 19 9 28 3 , 71 1 17 . 16 , 60 5 3. 4 9 VE Y O ( 4 6 4 ) 33 1 , St r u c t u r e s & I m p r o v e m e n t s 98 8 LI F E S P A N 38 . -0 . 90 % (6 0 3 ) 93 1 66 0 17 , 52 7 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 35 6 , 44 1 LI F E S P A N 38 . 20 % (7 , 8 4 2 ) 12 7 33 5 23 6 , 94 8 17 , 71 2 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 14 4 09 8 LI F E S P A N 33 . 30 % (4 3 2 ) 71 6 98 , 81 4 17 . 74 5 33 4 . Ac 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 0 , 07 4 LI F E S P A N 22 . 50 % (7 0 0 ) 30 3 11 8 , 4 7 1 16 . 97 7 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 68 9 LI F E S P A N 41 . 00 % 95 1 73 8 16 . 28 3 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 29 0 LI F E S P A N 62 . 10 % (0 ) 13 8 15 2 17 . To t a l V e y o 71 5 , 58 0 34 . 34 % (9 , 57 8 ) 22 2 37 4 50 2 , 78 4 17 . 25 2 Pa g e 1 4 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s SA N D C O V E 46 5 33 1 . St r u c t u r e s & I m p r o v e m e n t s 44 3 LI F E S P A N 48 . 90 % (2 8 3 ) 15 , 59 7 16 , 12 9 17 . 93 3 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 39 4 54 3 LI F E S P A N 56 , 20 % 68 0 ) 21 0 , 39 0 19 2 83 3 17 . 11 , 15 9 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 16 1 50 8 LI F E S P A N 31 . -0 . 30 % (4 8 5 ) 56 , 30 9 10 5 , 68 4 17 . 14 4 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 22 8 , 40 7 LI F E S P A N 26 . 50 % 14 2 ) 10 1 17 0 , 44 8 16 . 03 8 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 05 9 LI F E S P A N 93 . 10 % (2 ) 30 5 75 6 17 , To t a l S a n d c o v e 81 7 96 0 42 , 29 % (1 0 59 2 ) 34 2 , 70 2 48 5 , 85 0 17 . 28 , 31 9 ST A I R S ( 4 5 2 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 15 5 , 05 5 LI F E S P A N 52 . 20 % 86 1 ) 96 0 85 , 95 6 22 . 88 4 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 33 5 34 9 LI F E S P A N 59 . 00 % (1 0 , 06 0 ) 16 7 , D 7 6 17 8 , 33 3 22 . 05 8 2. 4 0 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 51 3 , 22 0 LI F E S P A N 37 . -0 . 4 0 % 05 3 ) 16 2 65 3 35 2 62 0 22 . 16 , 02 1 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 15 0 76 1 LI F E S P A N 40 . 4 3 -0 . 70 % (1 , 05 5 ) 54 , 14 3 67 3 21 . 51 1 To t a l S t a i r s 15 4 , 38 5 46 . 30 % (1 5 , 02 9 ) 45 4 83 2 71 4 58 2 22 . 47 5 LA S T C H A N C E 46 8 33 1 . St r u c t u r e s & I m p r o v e m e n t s 42 2 70 6 LI F E S P A N 38 . 20 % (5 , 07 2 ) 14 8 75 9 27 9 , 01 9 22 . 12 , 60 8 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 81 9 , 07 5 LI F E S P A N 39 . 00 % (2 4 57 2 ) 29 0 , 15 9 55 3 48 8 22 . 25 , 01 1 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 08 7 35 7 LI F E S P A N 40 . 4 0 -0 . 40 % 34 9 ) 40 4 53 0 68 7 17 6 22 . 22 1 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 10 3 33 8 LI F E S P A N 40 . 4 7 -0 . 70 % (7 2 3 ) 94 4 65 , 11 7 21 . 00 8 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 28 7 LI F E S P A N 41 . -0 . 10 % (6 5 ) 25 , 09 0 40 , 26 2 22 . 81 0 To t a l L a s t C h a n c e 2, 4 9 7 , 76 3 39 . 39 % (3 4 , 78 3 ) 90 7 48 2 62 5 06 4 22 . 73 , 65 7 AM E R I C A N F O R K ( 4 4 1 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 36 7 LI F E S P A N 39 . 10 6 . 4 0 % (9 2 95 8 ) 44 , 43 4 13 5 89 1 79 8 28 . 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 60 0 70 0 LI F E S P A N 44 . 10 6 . 70 % (6 4 0 , 94 7 ) 31 2 , 17 5 92 9 , 4 7 2 16 9 , 61 2 28 . 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 12 0 89 7 LI F E S P A N 32 . 10 6 . 10 % (1 2 8 , 27 2 ) 59 , 18 1 18 9 98 8 5. 4 8 66 9 28 . 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 11 7 04 6 LI F E S P A N 26 . 10 5 . 70 % (1 2 3 , 71 8 ) 54 , 30 6 18 6 , 4 5 8 5. 4 6 34 , 15 0 29 . 33 5 . Mis c . P o w e r P l a n t E q u i p m e n t 18 1 LI F E S P A N 22 . 10 5 . 10 % 29 2 ) 95 7 51 6 64 6 29 . 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 70 8 LI F E S P A N 15 . 10 6 . 40 % 26 5 ) 25 5 71 8 5. 4 9 68 1 30 . To t a l A m e r i c a n F o r k 93 6 , 89 9 40 . 10 6 . 46 % (9 9 7 , 4 5 2 ) 47 4 30 8 1, 4 6 0 , 04 3 5. 4 8 26 6 55 6 28 . 4 5 UP P E R B E A V E R ( 4 4 3 ) 33 1 , St r u c t u r e s & I m p r o v e m e n t s 15 4 26 5 LI F E S P A N 76 . 50 % 31 4 ) 20 5 58 , 37 4 26 . 16 7 1. 4 0 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 82 0 10 0 LI F E S P A N 45 . 70 % (6 7 34 4 ) 72 6 25 9 16 1 18 5 26 . 43 , 10 3 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 11 8 09 0 LI F E S P A N 68 . 50 % (5 9 0 ) 69 8 98 2 26 . 79 3 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 40 1 , 4 7 1 LI F E S P A N 36 . -0 . 80 % (3 , 21 2 ) 10 8 , 47 1 29 6 , 21 2 26 . 29 3 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 11 0 LI F E S P A N 42 . 00 % 78 4 32 6 25 , 24 6 2. 4 3 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 2, 4 6 6 LI F E S P A N 81 . 4 7 10 % (2 ) 62 4 84 4 27 . To t a l U p p e r B e a v e r 50 6 , 50 2 47 . 93 % (7 3 , 4 6 2 ) 00 9 , 04 1 57 0 , 92 3 26 . 63 3 SN A K E C R E E K 45 1 33 1 . St r u c t u r e s & I m p r o v e m e n t s 52 , 4 9 8 LI F E S P A N 48 . 4 8 -0 . 90 % (4 7 2 ) 26 , 70 1 26 , 26 9 17 . 52 0 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 42 3 , 4 0 1 LI F E S P A N 44 . 20 % (9 , 31 5 ) 20 4 56 0 22 8 15 6 17 . 13 , 20 3 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 26 3 , 03 4 LI F E S P A N 36 . 30 % (7 8 9 ) 10 8 , 08 4 15 5 , 73 9 17 . 05 5 33 4 . Ac 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 4 , 86 4 LI F E S P A N 38 . 50 % (7 2 4 ) 62 , 4 2 4 83 , 16 4 16 . 89 8 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 08 6 LI F E S P A N 33 . 00 % 79 7 28 9 16 . To t a l S n a k e C r e e k 88 5 , 88 3 41 . 28 % (1 1 30 1 ) 40 2 56 6 49 4 61 8 17 . 75 3 Pa g e 1 5 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s VI V A N A U G H T O N ( 4 6 7 ) 33 1 , St r u c t u r e s & I m p r o v e m e n t s 38 5 , 49 4 LI F E S P A N 52 . 00 % 71 0 ) 11 0 , 21 5 28 2 98 9 36 . 75 9 33 2 , Re s e r v o i r s , D a m s & W a t e r w a y s 10 3 , 50 7 LI F E S P A N 52 . 10 % (5 , 27 9 ) 29 , 17 4 79 , 61 2 36 . 4 7 18 3 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 48 6 , 25 5 LI F E S P A N 52 . 70 % (3 , 40 4 ) 14 1 87 7 34 7 78 2 36 . 62 6 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 15 9 , 11 7 LI F E S P A N 51 . 20 % 90 9 ) 20 9 11 4 81 7 35 . 26 6 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 20 , 59 4 LI F E S P A N 50 . 00 % 00 9 58 5 34 . 42 6 To t a l V i v a N a u g h t o n 15 4 , 96 7 52 . 58 % (1 8 , 30 2 ) 33 3 , 4 8 4 83 9 78 5 36 . 23 , 26 1 GR A N I T E ( 4 4 5 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 12 4 46 5 LI F E S P A N 64 . 50 % 86 7 ) 45 , 57 3 80 , 75 9 26 . 99 8 2. 4 1 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 3, 4 9 0 , 49 4 LI F E S P A N 31 . 70 % (1 2 9 14 8 ) 33 8 , 88 9 28 0 , 75 3 26 . 12 1 78 0 3. 4 9 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 67 5 , 59 4 LI F E S P A N 46 . -0 . 50 % (3 , 37 8 ) 17 9 , 93 4 49 9 03 8 26 . 64 9 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 17 4 , 41 9 LI F E S P A N 44 . -0 . 80 % (1 , 39 5 ) 43 , 38 3 13 2 , 4 3 1 26 . 04 9 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 1, 4 1 0 LI F E S P A N 57 . 00 % 48 3 92 7 25 . To t a l G r a n i t e 4, 4 6 6 38 2 35 . 04 % (1 3 5 78 9 ) 60 8 , 26 2 99 3 90 9 26 . 14 8 51 1 SW I F T NO N ) ( 26 2 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 24 7 LI F E S P A N 13 . 0. 4 0 % (3 3 ) 21 2 13 . 62 2 FO U N T A I N G R E E N ( 4 4 6 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 75 7 LI F E S P A N 57 . 30 % (5 9 ) 35 4 46 2 46 4 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 31 8 83 3 LI F E S P A N 19 . -0 . 70 % 23 2 ) 26 3 92 1 14 4 7. 4 6 66 0 2. 4 0 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 27 9 LI F E S P A N 75 . 10 % (2 4 ) 09 7 20 6 56 5 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 70 , 18 8 LI F E S P A N 27 . 20 % (1 4 0 ) 58 , 10 0 22 8 7. 4 1 65 0 33 5 . Mi s c . P o w e r P l a n t E q u i p m e n t 08 6 LI F E S P A N 23 . 00 % 72 7 35 9 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 26 1 LI F E S P A N 78 . 4 7 00 % 04 4 21 7 7. 4 8 To t a l F o u n t a i n G r e e n 43 6 , 40 4 26 . 56 % (2 , 4 5 6 ) 36 1 , 24 3 61 7 10 , 4 1 7 SK O O K U M C H U C K ( 2 0 1 ) 33 1 . St r u c t u r e s & I m p r o v e m e n t s 19 8 , 83 4 LI F E S P A N 59 . 50 % 97 1 ) 89 , 84 6 11 3 95 9 43 . 59 1 33 1 . Fi s h l W i l d l i f e 90 5 , 10 8 LI F E S P A N 63 . 50 % (2 2 62 8 ) 48 5 , 87 6 44 1 , 86 0 43 . 10 , 04 5 33 2 . Re s e r v o i r s , D a m s & W a t e r w a y s 12 6 , 42 6 LI F E S P A N 73 . 4 5 30 % (3 2 2 96 5 ) 64 6 , 80 4 80 2 , 58 7 43 . 40 , 97 7 33 3 . Wa t e r w h e e l s , T u r b i n e s & G e n e r a t o r s 14 2 61 9 LI F E S P A N 55 . -0 . 80 % 14 1 ) 43 7 28 0 71 4 , 4 8 0 43 . 16 , 4 2 9 33 4 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 34 3 , 4 1 4 LI F E S P A N 53 . 1. 4 0 % 80 8 ) 12 5 , 76 2 22 2 , 4 6 0 42 . 28 8 33 6 . Ro a d s , R a i l r o a d s & B r i d g e s 19 9 , 20 4 LI F E S P A N 73 . 20 % (3 9 8 ) 14 1 82 6 77 6 44 . 4 8 29 9 To t a l S k o o k u m c h u c k 91 5 , 60 5 68 . -4 . 61 % (3 6 4 91 1 ) 92 7 39 4 35 3 , 12 2 43 . 62 8 TO T A L H Y D R A U L I C P R O D U C T I O N 45 6 , 55 6 67 3 61 . 32 % (3 3 , 4 2 1 , 68 6 ) 19 8 , 11 4 04 2 29 1 86 4 , 31 8 30 . 85 8 04 3 OT H E R P R O D U C T I O N P L A N T HE R M I S T O N P L A N T 34 1 . St r u c t u r e s & I m p r o v e m e n t s 12 , 4 5 0 97 2 LI F E S P A N 34 . 37 % (1 7 0 , 57 8 ) 79 5 , 66 4 10 , 82 5 88 6 29 . 37 3 , 30 6 34 2 . Fu e l H o l d e r s , P r o d . & A c c e s s . 08 8 74 4 LI F E S P A N 32 . 37 % (4 2 31 6 ) 29 2 , 39 0 83 8 67 0 29 . 88 5 34 3 . Pr i m e M o v e r s 71 4 74 6 LI F E S P A N 35 . 4 7 37 % 28 3 89 2 ) 14 , 96 8 , 80 1 02 9 83 7 29 . 75 9 65 0 34 4 . Ge n e r a t o r s 05 5 , 29 8 LI F E S P A N 35 . 37 % (5 2 1 35 8 ) 10 1 56 5 47 5 09 1 29 . 11 9 , 83 1 34 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 05 8 , 99 9 LI F E S P A N 35 . 37 % (1 2 4 , 10 8 ) 1, 4 5 2 , 46 7 73 0 64 0 29 . 26 6 57 4 34 6 . Mis c . P o w e r P l a n t E q u i p m e n t 49 7 34 3 LI F E S P A N 35 . 37 % (6 , 81 4 ) 79 , 74 1 42 4 , 4 1 6 29 . 63 5 To t a l H e r m i s t o n P l a n t 15 6 , 86 6 10 2 35 . 37 % 14 9 06 6 ) 69 0 62 8 13 4 , 32 4 54 0 29 . 63 1 88 1 Pa g e 1 6 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s LI T T L E M O U N T A I N 34 1 . St r u c t u r e s & I m p r o v e m e n t s 20 4 04 4 LI F E S P A N 32 . 00 % 12 1 ) 18 5 52 3 64 2 16 1 34 2 . Fu e l H o l d e r s , P r o d . & A c c e s s . 12 1 33 9 LI F E S P A N 36 . 00 % (3 , 64 0 ) 11 2 34 7 63 2 15 8 34 3 . Pr i m e M o v e r s 27 5 28 0 LI F E S P A N 29 . 00 % (3 8 , 25 8 ) 14 1 , 87 7 17 1 , 66 1 42 , 91 5 34 4 . Ge n e r a t o r s 34 4 39 1 LI F E S P A N 26 . 00 % (7 0 , 33 2 ) 06 3 , 06 6 35 1 , 65 7 91 4 34 5 . Ac c e s s o r y E l e c t r i c E q u i p m e n t 21 5 , 4 5 6 LI F E S P A N 30 . 00 % (6 , 46 4 ) 19 3 , 80 3 28 , 11 7 02 9 34 6 . Mi s c . P o w e r P l a n t E q u i p m e n t 44 0 LI F E S P A N 34 . 00 % (1 , 12 3 ) 39 8 16 5 04 1 To t a l L i t t l e M o u n t a i n P l a n t 19 7 95 0 28 . 00 % (1 2 5 , 93 9 ) 73 1 01 4 59 2 , 87 5 14 8 , 21 9 SO L A R G E N E R A T I N G 34 4 . Ge n e r a t o r s - U t a h 36 , 38 9 15 . 00 % 92 8 28 , 4 6 1 37 9 12 . 34 4 . Ge n e r a t o r s - O r e g o n 56 , 32 2 15 . 00 % 95 7 33 , 36 5 44 9 34 4 . Ge n e r a t o r s - G r e e n R i v e r 55 , 08 7 15 . 00 % 12 , 00 2 43 , 08 5 56 8 11 . Su b t o t a l S o l a r G e n e r a t i n g 14 7 , 79 8 15 . 00 % 88 7 10 4 91 1 15 , 39 5 34 4 . Ge n e r a t o r s - W y o m i n g W i n d 40 , 45 9 , 70 3 25 . -0 . 73 % (2 9 5 , 35 6 ) 72 7 33 5 36 , 02 7 72 4 20 . 75 7 , 4 5 0 To t a l O t h e r P r o d u c t i o n P l a n t 20 1 67 1 , 55 3 33 . 27 % 57 0 , 36 0 ) 33 , 19 1 86 4 17 1 05 0 04 9 26 . 55 2 94 4 34 4 . Ga d s b y P e a k i n g U n i t s 4 - 6 78 , 00 0 , 00 0 25 . 38 % 07 6 , 4 0 0 ) 07 6 , 40 0 25 , 16 3 , 05 6 TR A N S M I S S I O N P L A N T 35 0 . La n d R i g h t s 54 , 87 6 , 24 3 70 . 00 % 00 1 , 03 0 35 , 87 5 , 21 3 46 . 77 0 02 0 1. 4 0 35 2 . St r u c t u r e s & I m p r o v e m e n t s 45 , 19 7 86 4 65 . 10 . 00 % 51 9 , 78 6 ) 20 1 , 54 0 51 6 11 0 49 . 75 6 , 37 3 35 3 . St a t i o n E q u i p m e n t 71 8 06 1 37 1 R1 . 58 . 00 % (3 5 , 90 3 06 9 ) 17 7 44 1 08 0 57 6 , 52 3 , 36 0 44 . 86 3 08 3 35 3 . Su p e r v i s o r y E q u i p m e n t 40 , 34 2 24 1 20 . 00 % 01 7 , 11 2 ) 15 , 4 9 8 , 15 7 26 , 86 1 19 6 12 . 07 7 , 4 3 2 35 4 . To w e r s & F i x t u r e s 34 6 , 13 6 57 7 60 . 30 . 00 % (1 0 3 , 84 0 , 97 3 ) 16 2 , 4 7 4 , 35 8 28 7 50 3 , 19 2 39 . 35 6 , 78 6 35 5 . Po l e s & F i x t u r e s 42 4 47 4 18 0 50 . 30 . 00 % (1 2 7 , 34 2 25 4 ) 16 8 , 51 4 55 5 38 3 30 1 87 9 35 , 87 0 , 72 8 35 6 . OH C o n d u c t o r s & D e v i c e s 54 0 42 4 06 1 60 . 30 . 00 % (1 6 2 12 7 21 8 ) 24 4 36 5 99 6 45 8 18 5 , 28 3 39 . 11 , 4 9 7 , 74 9 35 6 . Cl e a r i n g 30 , 34 6 , 13 3 70 . 00 % 27 3 , 19 9 18 , 07 2 93 4 42 . 42 3 65 1 1. 4 0 35 7 . UG C o n d u i t 36 3 , 97 8 60 . 90 . 00 % 12 7 58 0 ) 44 9 , 54 6 04 2 01 2 54 . 57 6 35 8 . UG C o n d u c t o r s & D e v i c e s 91 3 82 8 50 . 20 . 00 % (7 8 2 76 6 ) 83 1 08 7 86 5 , 50 7 41 . 4 6 23 5 35 9 . Ro a d s & T r a i l s 10 , 98 9 , 66 1 70 . 00 % 02 2 34 5 96 7 , 31 6 57 , 15 5 , 79 1 1. 4 2 To t a l T r a n s m i s s i o n P l a n t 21 7 12 6 , 13 7 57 . 19 . 79 % (4 3 8 66 0 , 75 8 ) 81 5 , 07 2 89 3 84 0 71 4 00 2 40 . 4 8 46 , 93 9 , 4 2 2 DI S T R I B U T I O N P L A N T ( U T A H a n d I D A H O ) 36 0 . La n d R i g h t s 00 5 , 4 0 7 52 . 00 % 59 9 , 05 5 40 6 , 35 2 42 . 4 1 12 7 , 4 7 8 36 1 . St r u c t u r e s & I m p r o v e m e n t s 57 7 , 85 0 55 . 10 . 00 % (1 , 35 7 78 5 ) 06 0 , 79 9 10 , 87 4 83 6 42 . 25 3 , 37 5 36 2 . St a t i o n E q u i p m e n t 22 7 36 8 , 54 2 RO . 55 . 00 % (1 1 , 36 8 , 42 7 ) 38 , 89 9 08 8 19 9 , 83 7 88 1 47 . 18 4 21 0 36 2 . Su p e r v i s o r y & A l a r m E q u i p m e n t 34 0 44 9 15 . 00 % 16 8 33 6 17 2 11 3 35 9 62 1 36 4 . Po l e s , T o w e r s & F i x t u r e s 25 1 76 8 79 1 R1 . 42 . 75 . 00 % (1 8 8 82 6 , 59 3 ) 13 7 13 3 24 2 30 3 , 46 2 14 2 31 . 65 2 10 4 36 5 . OH C o n d u c t o r s & D e v i c e s 17 1 , 4 7 2 67 6 40 . 20 . 00 % (3 4 29 4 53 5 ) 18 4 64 0 13 3 , 58 2 57 1 28 . 65 9 , 31 5 36 6 . UG C o n d u i t 11 4 26 9 , 66 3 60 . 50 . 00 % (5 7 13 4 , 83 2 ) 54 8 , 01 6 13 4 85 6 , 47 9 49 . 71 5 , 04 9 36 7 . UG C o n d u c t o r s & D e v i c e s 31 5 , 98 9 10 6 50 . 15 . 00 % (4 7 39 8 , 36 6 ) 57 3 04 8 27 0 , 81 4 , 4 2 4 39 . 81 9 80 4 36 8 . Li n e T r a n s f o r m e r s 30 2 27 3 67 5 40 . 00 % 75 5 , 83 2 21 1 51 7 84 3 30 . 98 0 , 78 7 36 9 . Se r v i c e s 11 3 , 34 1 , 06 6 50 . 20 . 00 % (2 2 66 8 21 3 ) 60 3 , 41 7 10 0 , 4 0 5 , 86 2 39 . 4 3 54 6 , 4 3 3 37 0 . Me t e r s 51 4 46 2 RO . 27 . 00 % 32 , 68 8 , 61 2 54 , 82 5 , 85 0 18 , 90 8 , 53 3 37 1 . LO . 70 6 , 11 2 20 . 10 . 00 % (4 7 0 , 61 1 ) 66 6 17 5 51 0 54 8 11 . 21 4 94 4 37 2 . Le a s e d P r o p e r t y o n C u s t o m e r s ' P r e m i s e s 65 8 25 . 00 % 36 , 61 4 13 , 04 4 10 . 29 1 37 3 . St r e e t L i g h t i n g & S i g n a l S y s t e m s 15 5 , 68 7 RO . 20 . 30 . 00 % 64 6 , 70 6 ) 29 5 50 8 50 6 , 88 5 13 . 26 0 , 06 8 To t a l U t a h a n d I d a h o D i s t r i b u t i o n P l a n t 63 9 83 3 , 14 4 45 . 4 3 22 . 57 % (3 7 0 16 6 , 06 8 ) 56 3 , 21 2 38 2 1, 4 4 6 , 78 6 83 0 35 . 42 , 68 3 01 3 Pa g e 1 7 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s DI S T R I B U T I O N P L A N T ( O R E G O N ) 36 0 . La n d R i g h t s 55 6 , 25 3 50 . 00 % 89 5 , 64 4 66 0 , 60 9 23 . 51 4 36 1 , St r u c t u r e s & I m p r o v e m e n t s 86 7 , 74 3 60 . 10 . 00 % (1 , 08 6 , 77 4 ) 33 6 , 91 2 61 7 60 5 48 . 19 8 87 5 36 2 , St a t i o n E q u i p m e n t 14 4 71 9 08 4 50 . 30 . 00 % (4 3 41 5 , 72 5 ) 62 5 , 61 5 13 5 , 50 9 , 19 4 36 . 75 1 63 9 36 2 . Su p e r v i s o r y & A l a r m E q u i p m e n t 07 1 31 9 15 . 00 % 79 4 98 8 27 6 , 33 1 20 2 59 2 36 4 . Po l e s , T o w e r s & F i x t u r e s 24 5 98 8 , 09 7 R1 . 38 . 90 . 00 % (2 2 1 38 9 28 7 ) 13 2 23 8 24 5 33 5 13 9 , 13 9 27 . 12 , 26 2 68 3 36 5 . OH C o n d u c t o r s & D e v i c e s 19 2 62 8 00 3 R1 , 45 . 50 . 00 % (9 6 , 31 4 00 2 ) 82 , 55 7 66 5 20 6 , 38 4 34 0 32 . 6, 4 0 1 , 49 9 36 6 . UG C o n d u i t 63 , 05 0 75 9 60 . -4 0 . 00 % (2 5 , 22 0 , 30 4 ) 15 , 86 2 05 5 40 9 , 00 8 49 . 1, 4 6 8 , 74 3 36 7 . UG C o n d u c t o r s & D e v i c e s 10 6 , 48 4 06 0 R2 . 45 . 15 . 00 % (1 5 97 2 , 60 9 ) 91 5 , 98 0 54 0 68 9 34 . 71 4 , 59 9 36 8 . Lin e T r a n s f o r m e r s 29 9 , 06 8 , 10 4 38 . 00 % 60 3 , 81 0 21 7 , 4 6 4 29 4 27 . 84 7 , 86 3 36 9 . Ov e r h e a d S e r v i c e s 30 5 , 40 7 R1 . 50 . 00 % 98 3 73 9 36 , 32 1 66 8 37 . 96 3 , 69 5 36 9 . Un d e r g r o u n d S e r v i c e s 83 , 84 9 , 37 8 R2 . 45 . 00 % 95 4 , 44 8 66 , 89 4 93 0 35 . 85 9 , 74 2 37 0 . Me t e r s 56 , 00 4 34 0 27 . 00 % 19 , 77 2 31 9 23 2 , 02 1 17 . 06 5 68 0 37 1 . LO . 2, 4 7 4 56 9 20 . 00 % (1 2 3 , 72 8 ) 44 6 , 53 8 15 1 , 75 9 12 8 , 68 8 37 3 . St r e e t L i g h t i n g & S i g n a l S y s t e m s 15 , 64 3 96 3 40 . 15 . 00 % 34 6 59 4 ) 64 5 33 5 34 5 , 22 2 29 . 44 8 , 57 9 To t a l O r e g o n D i s t r i b u t i o n P l a n t 27 5 71 1 07 9 42 . 31 . 82 % (4 0 5 86 9 , 02 4 ) 45 5 63 3 , 29 3 22 5 , 94 6 81 0 31 . 4 5 40 , 38 5 , 39 3 DI S T R I B U T I O N P L A N T ( W A S H I N G T O N ) 36 0 . la n d R i g h t s 29 7 , 93 1 50 . 00 % 15 7 , 91 8 14 0 01 3 25 . 4 0 51 2 36 1 . St r u c t u r e s & I m p r o v e m e n t s 1,4 3 6 , 26 4 55 . 00 % (7 1 81 3 ) 40 2 92 7 10 5 , 15 0 41 . 72 0 36 2 . St a t i o n E q u i p m e n t 81 4 88 7 R1 . 50 . 25 . 00 % (9 , 70 3 , 72 2 ) 12 , 35 6 82 9 16 1 78 0 38 . 94 7 , 13 9 36 2 . Su p e r v i s o r y & A l a r m E q u i p m e n t 53 1 95 5 18 . 00 % 38 0 , 78 9 15 1 16 6 25 , 02 7 36 4 . Po l e s , T o w e r s & F i x t u r e s 64 , 84 9 , 4 7 1 R1 . 50 , 16 5 . 00 % (1 0 7 00 1 62 7 ) 36 , 99 1 25 1 13 4 , 85 9 , 84 7 40 . 37 0 , 65 4 36 5 . OH C o n d u c t o r s & D e v i c e s 47 , 15 6 , 97 0 55 , 50 , 00 % (2 3 , 57 8 , 4 8 5 ) 16 , 44 6 61 1 54 , 28 8 , 84 4 43 , 25 8 , 72 6 36 6 . UG C o n d u i t 10 , 96 2 14 8 60 . 85 . 00 % (9 , 31 7 , 82 6 ) 65 5 , 95 7 16 , 62 4 01 7 49 . 33 2 74 7 36 7 . UG C o n d u c t o r s & D e v i c e s 12 , 58 4 07 7 R2 , 45 . 10 . 00 % 25 8 , 4 0 8 ) 58 9 , 06 4 10 , 25 3 , 4 2 1 34 . 30 0 , 07 1 36 8 . Lin e T r a n s f o r m e r s 70 , 28 9 83 0 45 . 00 % 72 4 88 3 56 4 94 7 32 . 51 3 , 39 8 36 9 . Ov e r h e a d S e r v i c e s 02 6 , 4 8 2 R1 , 50 . 10 . 00 % (1 , 20 2 64 8 ) 87 3 , 75 3 35 5 , 37 7 36 . 4 1 25 6 , 94 5 36 9 . Un d e r g r o u n d S e r v i c e s 37 2 , 27 5 55 . 10 . 00 % (1 , 73 7 22 8 ) 68 3 26 5 15 , 4 2 6 , 23 8 45 . 34 1 , 59 1 37 0 . Me t e r s 13 , 51 9 , 70 8 27 . 00 % 58 8 74 8 93 0 , 96 0 16 , 47 6 , 62 0 37 1 . LO . 55 0 , 50 4 30 . 15 . 00 % (8 2 57 6 ) 26 7 58 7 36 5 , 49 3 18 , 20 , 04 9 37 3 . St r e e t L i g h t i n g & S i g n a l S y s t e m s 02 9 11 2 35 . 15 . 00 % (4 5 4 , 36 7 ) 23 8 , 4 5 0 24 5 , 02 9 23 . 4 5 95 , 73 7 To t a l W a s h i n g t o n D i s t r i b u t i o n P l a n t 29 3 , 4 2 1 61 4 48 . 52 . 62 % (1 5 4 , 4 0 8 69 9 ) 11 0 , 35 8 03 2 33 7 , 4 7 2 28 1 37 . 97 0 93 6 DI S T R I B U T I O N P L A N T ( W Y O M I N G ) 36 0 . La n d R i g h t s 26 1 00 3 50 . 00 % 14 4 03 1 11 6 97 2 34 . 61 , 62 9 36 1 . St r u c t u r e s & I m p r o v e m e n t s 5, 4 0 4 78 2 R2 . 45 . 10 . 00 % (5 4 0 , 4 7 8 ) 76 2 , 54 6 18 2 , 71 4 33 . 12 6 , 36 6 36 2 . St a t i o n E q u i p m e n t 87 , 31 8 , 15 8 45 . 00 % 36 5 90 8 ) 39 3 , 64 8 29 0 , 4 1 8 36 . 97 6 44 6 36 2 . Su p e r v i s o r y & A l a r m E q u i p m e n t 57 1 03 0 20 . 00 % 52 2 , 38 1 04 8 , 64 9 9. 4 3 11 1 20 3 36 4 . Po l e s , T o w e r s & F i x t u r e s 51 5 , 45 1 45 . 15 5 . 00 % (1 1 3 , 94 8 94 9 ) 46 , 04 1 , 12 5 14 1 , 4 2 3 , 27 5 35 , 02 4 56 7 36 5 . OH C o n d u c t o r s & D e v i c e s 65 3 , 72 2 50 . 35 . 00 % (2 5 , 77 8 , 80 3 ) 26 , 05 3 , 02 5 73 , 37 9 , 50 0 38 . 91 5 , 41 4 36 6 , UG C o n d u i t 10 , 17 4 , 83 2 50 . 55 . 00 % (5 , 59 6 15 8 ) 08 6 , 58 8 68 4 40 2 38 . 30 3 96 5 36 7 , UG C o n d u c t o r s & D e v i c e s 76 6 , 46 0 40 . 10 . 00 % 07 6 , 64 6 ) 92 7 43 7 21 , 91 5 , 66 9 27 . 79 9 25 9 36 8 . Lin e T r a n s f o r m e r s 72 7 66 5 R1 . 40 . 00 % 93 6 , 38 3 ) 35 1 21 5 41 , 31 2 83 3 28 . 46 3 95 6 2. 4 9 36 9 . Ov e r h e a d S e r v i c e s 91 3 , 87 8 55 . 25 . 00 % 22 8 , 4 7 0 ) 66 8 , 46 7 8, 4 7 3 , 88 1 43 . 19 5 92 8 36 9 . Un d e r g r o u n d S e r v i c e s 13 4 , 79 5 50 . 25 . 00 % (3 , 03 3 69 9 ) 86 4 22 2 11 , 30 4 27 2 38 . 29 2 , 62 9 2. 4 1 37 0 . Me t e r s 13 , 69 4 , 80 0 27 . 00 % 83 6 , 38 5 85 8 , 4 1 5 16 . 46 9 , 72 0 3. 4 3 37 1 . LO . 87 6 , 74 9 25 . 10 . 00 % (8 7 , 67 5 ) 40 9 99 6 55 4 , 42 8 15 , 72 3 37 3 . St r e e t L i g h t i n g & S i g n a l S y s t e m s 20 2 91 1 45 . 30 . 00 % (2 , 16 0 , 87 3 ) 39 6 , 53 4 96 7 25 0 34 , 20 0 67 0 To t a l W y o m i n g D i s t r i b u t i o n P l a n t 38 8 21 6 , 23 6 44 . -4 2 . 18 % (1 6 3 , 75 4 04 1 ) 14 8 , 4 5 7 60 0 40 3 51 2 67 7 33 . 97 7 47 5 Pa g e 1 8 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s DI S T R I B U T I O N P L A N T ( C A L I F O R N I A ) 36 0 . la n d R i g h t s 91 3 , 75 3 55 . 00 % 58 4 , 4 2 9 32 9 32 4 23 . 18 9 36 1 . St r u c t u r e s & I m p r o v e m e n t s 1, 4 1 2 95 6 50 . 00 % (7 0 64 8 ) 44 2 16 9 04 1 , 4 3 5 36 . 50 9 36 2 . St a t i o n E q u i p m e n t 11 , 4 2 4 10 0 55 . 20 . 00 % 28 4 82 0 ) 89 3 78 9 81 5 , 13 1 40 . 24 0 , 09 6 36 2 . Su p e r v i s o r y & A l a r m E q u i p m e n t 22 8 , 54 7 20 . 00 % 13 9 18 7 89 , 36 0 94 0 36 4 . Po l e s , T o w e r s & F i x t u r e s 02 9 , 24 1 R1 . 50 . 90 . 00 % (3 3 , 32 6 31 7 ) 18 , 15 2 13 4 20 3 , 4 2 4 38 , 36 1 59 2 36 5 . OH C o n d u c t o r s & D e v i c e s 29 , 39 5 98 4 60 . 55 . 00 % (1 6 , 16 7 79 1 ) 82 2 28 0 74 1 , 4 9 5 48 . 73 9 83 6 36 6 . UG C o n d u i t 37 1 83 3 50 . 30 . 00 % 01 1 55 0 ) 14 6 81 3 23 6 , 57 0 39 . 33 7 , 4 9 5 36 7 . UG C o n d u c t o r s & D e v i c e s 05 8 , 06 0 45 . 00 % 88 2 82 8 17 5 , 23 2 33 . 30 1 31 0 36 8 . Li n e T r a n s f o r m e r s 70 3 , 49 2 S1 , 45 . 00 % 83 5 17 5 ) 93 4 , 85 0 24 , 60 3 , 81 7 30 . 81 2 00 7 36 9 . Ov e r h e a d S e r v i c e s 20 3 53 3 45 . 00 % (3 1 0 17 7 ) 51 4 99 1 99 8 , 71 9 35 . 14 0 , 65 0 36 9 . Un d e r g r o u n d S e r v i c e s 08 5 72 3 R2 . 55 . 00 % (4 5 4 28 6 ) 84 2 , 84 1 69 7 16 8 45 . 4 0 16 9 54 1 37 0 . Me t e r s 98 7 , 97 1 27 . 00 % 53 0 , 16 1 45 7 81 0 17 . 13 9 33 2 3. 4 9 37 1 . 26 5 , 97 6 25 . 30 . 00 % (7 9 , 79 3 ) 15 8 , 44 4 18 7 32 5 14 . 12 , 78 7 37 3 . St r e e t L i g h t i n g & S i g n a l S y s t e m s 63 5 , 21 1 30 . 35 . 00 % (2 2 2 32 4 ) 40 5 , 89 7 45 1 , 63 8 17 . 26 , 30 4 To t a l C a l i f o m i a D i s t r i b u t i o n P l a n t 16 4 71 6 , 38 0 49 . 35 . 68 % (5 8 76 2 88 0 ) 60 , 45 0 , 81 3 16 3 , 02 8 , 44 7 37 . 33 3 , 58 8 To t a l D i s t r i b u t i o n P l a n t 76 1 89 8 45 3 44 . 30 . 65 % 15 2 96 0 , 71 2 ) 33 8 , 11 2 12 0 57 6 74 7 , 04 5 34 . 10 8 , 35 0 , 4 0 5 GE N E R A L P L A N T ( O R E G O N ) 39 0 , St r u c t u r e s & I m p r o v e m e n t s 66 7 01 3 38 . 00 % 26 2 83 1 49 , 40 4 18 2 33 . 49 6 , 19 0 39 1 , Ma i n f r a m e C o m p u t e r s 19 1 , 95 3 00 % 13 8 , 65 4 05 3 , 29 9 39 4 20 0 26 . 39 2 . Tr a n s p . E q p t - L i g h t T r u c k s & V a n s 54 0 , 34 3 12 . 10 . 00 % 65 4 , 03 4 80 6 12 5 08 0 , 18 4 58 3 , 71 7 39 2 . Tr a n s p . E q p t - M e d i u m T r u c k s 89 6 , 91 9 16 . 10 . 00 % 58 9 69 2 58 5 66 0 72 1 56 7 9. 4 9 39 2 15 7 39 2 . Tr a n s p . E q p t - T r a i l e r s 25 1 59 3 35 . 20 . 00 % 45 0 , 31 9 37 2 07 1 1, 4 2 9 20 3 25 . 82 7 39 6 . Li g h t P o w e r O p e r a t e d E q u i p m e n t 59 4 98 0 10 . 35 . 00 % 60 8 , 24 3 82 5 25 9 16 1 , 47 8 34 6 , 39 1 39 6 . He a v y P o w e r O p e r a t e d E q u i p m e n t 17 , 4 7 3 , 4 3 0 15 . 35 . 00 % 11 5 70 1 36 3 98 8 99 3 , 74 2 89 3 , 15 5 39 7 , Co m m u n i c a t i o n E q u i p m e n t 89 , 08 6 , 56 7 20 . 10 . 00 % (8 , 90 8 65 7 ) 11 5 , 97 2 72 , 87 9 , 25 2 13 . 59 7 , 4 8 5 To t a l O r e g o n G e n e r a l P l a n t 18 5 , 70 2 79 8 23 . 27 % 50 9 33 2 40 , 4 7 0 , 56 0 14 4 , 72 2 90 6 17 . 10 , 76 0 12 2 GE N E R A L P L A N T ( w A S H I N G T O N ) 39 0 . St r u c t u r e s & I m p r o v e m e n t s 36 7 , 18 5 35 . 30 . 00 % 81 0 15 6 ) 56 1 , 82 3 61 5 51 8 27 , 35 6 , 13 0 39 2 . Tr a n s p . E q p t - L i g h t T r u c k s & V a n s 1, 4 2 4 26 8 12 . 20 . 00 % 28 4 , 85 4 47 6 , 12 1 66 3 29 3 10 1 26 6 39 2 . Tr a n s p . E q p t - M e d i u m T r u c k s 54 9 , 83 0 13 . 10 . 00 % 15 4 , 98 3 55 2 49 7 84 2 , 35 0 7. 4 0 11 3 83 1 39 2 . Tr a n s p . E q p t - T r a i l e r s 39 9 , 01 2 SO . 33 . 15 . 00 % 85 2 96 , 56 8 24 2 59 2 22 . 64 5 39 6 . 0 3 Li g h t P o w e r O p e r a t e d E q u i p m e n t 34 1 , 17 5 10 . 0 0 15 . 00 % 20 1 17 6 40 5 , 72 1 73 4 27 8 11 9 78 4 39 6 . He a v y P o w e r O p e r a t e d E q u i p m e n t 50 6 , 34 3 SO . 12 , 20 . 00 % 90 1 26 9 59 7 , 57 3 00 7 50 1 32 2 74 9 39 7 . Co m m u n i c a t i o n E q u i p m e n t 27 6 , 70 5 R1 . 20 . 00 % (1 1 2 , 76 7 ) 01 7 , 4 7 2 37 2 00 0 12 . 59 7 89 1 To t a l W a s h i n g t o n G e n e r a l P l a n t 29 , 86 4 51 8 22 . 4 8 -4 . 4 2 % 32 0 , 78 9 ) 70 7 77 5 21 , 47 7 53 2 15 . 62 2 29 7 5. 4 3 GE N E R A L P L A N T ( U T A H a n d I D A H O ) 38 9 . La n d R i g h t s 40 , 16 6 40 . 00 % 18 , 67 5 21 , 49 1 22 . 94 6 39 0 . St r u c t u r e s & I m p r o v e m e n t s 52 5 21 9 40 . 00 % 23 , 4 7 8 , 72 4 04 6 , 49 5 29 . 05 7 51 6 2. 4 3 39 2 . Tr a n s p . E q p t - L i g h t T r u c k s & V a n s 21 7 30 5 12 . 15 . 00 % 58 2 59 6 70 0 , 57 6 93 4 , 13 3 15 1 54 3 39 2 . Tr a n s p . E q p t - M e d i u m T r u c k s 77 6 , 08 7 15 . 10 . 00 % 77 7 60 9 63 2 98 2 36 5 , 4 9 6 00 1 85 6 39 2 . Tr a n s p . E q p t - T r a i l e r s 78 8 , 83 5 R2 . 28 . 25 . 00 % 69 7 20 9 50 4 19 7 58 7 , 4 2 9 15 . 17 0 33 8 39 6 . Lig h t P o w e r O p e r a t e d E q u i p m e n t 39 3 , 51 3 10 . 00 % 36 0 75 6 03 2 75 7 32 4 , 20 4 39 6 . He a v y P o w e r O p e r a t e d E q u i p m e n t 38 , 31 8 14 8 13 . 20 . 00 % 66 3 , 63 0 95 2 72 7 70 1 , 79 1 22 6 , 90 6 39 7 . Co m m u n i c a t i o n E q u i p m e n t 62 , 72 4 75 5 SO . 20 . 00 % 52 4 , 57 6 20 0 , 17 9 12 . 98 1 , 89 3 To t a l U t a h a n d I d a h o G e n e r a l P l a n t 23 0 78 4 , 02 8 25 . 95 % 13 , 72 1 04 3 17 3 21 3 13 4 , 88 9 77 2 17 , 91 5 20 1 Pa g e 1 9 PA C I F I C O R P SC H E D U L E 1 Re m a i n i n g L i f e D e p r e c i a t i o n R a t e s ID A H O S T I P U L A T I O N (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) (9 ) (1 0 ) (1 1 ) (1 2 ) Ac c o u n t 3/ 3 1 / 2 0 0 2 IO W A Av e r a g e NE T S A L V A G E 3/ 3 1 / 2 0 0 2 Ne t Re m a i n i n g An n u a l De p r e c i a t i o n Nu m b e r De s c r i p t i o n Ba l a n c e CU R V E Li f e Pe r c e n t Am o u n t Bo o k R e s e r v e Pl a n t Li f e De p r e c i a t i o n Ra t e Yr s Yr s GE N E R A L P L A N T ( W Y O M I N G ) 39 0 . Str u c t u r e s & I m p r o v e m e n t s 04 8 16 3 40 . 00 % (2 5 2 , 4 0 8 ) 92 7 55 6 37 3 01 5 25 . 13 0 , 13 2 39 2 , Tr a n s p . E q p t - L i g h t T r u c k s & V a n s 59 5 , 4 1 6 15 . 10 . 00 % 35 9 , 54 2 20 0 , 42 2 03 5 , 4 5 2 21 1 80 6 39 2 . Tr a n s p . E q p t - M e d i u m T r u c k s 53 5 20 4 20 . 00 % 17 6 , 76 0 14 1 26 7 21 7 17 7 13 . 4 2 16 5 21 4 39 2 . Tr a n s p . E q p t - T r a i l e r s 96 0 55 1 30 . 00 % 73 0 63 4 22 9 , 91 7 19 . 64 , 12 5 39 6 . Li g h t P o w e r O p e r a t e d E q u i p m e n t 25 1 , 46 8 10 . 20 . 00 % 25 0 , 29 4 42 1 , 05 9 58 0 , 11 5 97 , 82 7 39 6 . 0 7 He a v y P o w e r O p e r a t e d E q u i p m e n t 33 8 , 21 8 SO . 15 . 40 . 00 % 53 5 28 7 53 4 , 11 2 26 8 81 9 64 2 29 7 39 7 . Co m m u n i c a t i o n E q u i p m e n t 75 0 , 23 8 20 . 00 % 10 , 64 3 , 54 2 10 6 69 6 10 . 10 6 , 64 5 To t a l W y o m i n g G e n e r a l P l a n t 54 , 4 7 9 , 25 8 20 . 12 . 98 % 06 9 , 4 7 4 19 , 59 8 , 59 2 81 1 19 2 12 , 2,4 1 8 , 04 6 GE N E R A L P L A N T ( C A L I F O R N I A ) 39 0 . Str u c t u r e s & I m p r o v e m e n t s 1, 4 1 3 00 7 45 . 10 . 00 % (1 4 1 30 1 ) 52 9 , 62 6 02 4 68 2 32 . 39 3 39 2 . Tr a n s p . E q p t - L i g h t T r u c k s & V a n s 48 4 88 4 11 . 20 . 00 % 97 7 16 9 , 91 7 21 7 99 0 30 , 61 7 39 2 . Tr a n s p . E q p t - M e d i u m T r u c k s 37 1 28 7 15 . 10 . 00 % 12 9 16 5 65 5 16 8 , 50 3 70 2 39 2 . Tr a n s p . E q p t - T r a i l e r s 27 6 , 97 5 40 . 00 % 01 4 19 1 96 1 30 . 37 7 39 6 . Li g h t P o w e r O p e r a t e d E q u i p m e n t 62 2 21 5 10 . 30 . 00 % 18 6 , 66 5 21 0 33 3 22 5 , 21 8 86 0 39 6 . He a v y P o w e r O p e r a t e d E q u i p m e n t 56 8 , 44 6 10 . 25 . 00 % 39 2 11 2 01 2 19 5 16 4 14 0 53 , 64 0 3. 4 2 39 7 . Co m m u n i c a t i o n E q u i p m e n t 05 1 , 70 1 20 . 00 % 20 2 58 5 65 1 63 0 19 7 48 6 13 . 16 8 , 00 4 To t a l C a l i f o m i a G e n e r a l P l a n t 78 8 , 51 5 21 . 4 5 81 % 77 4 16 6 82 4 37 0 18 9 , 97 9 13 . 34 5 , 59 4 GE N E R A L P L A N T ( M O N T A N A ) 39 0 , St r u c t u r e s & I m p r o v e m e n t s 33 9 71 4 40 . 00 % 10 5 , 71 7 23 3 99 7 29 , 91 3 39 2 . Tr a n s p . E q p t - L i g h t T r u c k s & V a n s 68 5 12 . 15 . 00 % 25 3 21 3 21 9 10 , 11 6 39 6 . He a v y P o w e r O p e r a t e d E q u i p m e n t 15 , 16 7 13 . 20 . 00 % 03 3 15 7 10 , 97 7 11 . 91 8 39 7 . Co m m u n i c a t i o n E q u i p m e n t 32 5 , 25 7 SO , 20 . 00 % 1, 4 5 9 50 0 86 5 , 75 7 9. 4 8 91 , 32 5 To t a l M o n t a n a G e n e r a l P l a n t 68 1 82 3 22 . 4 9 12 % 28 6 56 6 58 7 11 1 95 0 12 . 10 0 , 27 2 To t a l G e n e r a l P l a n t 51 2 , 30 0 94 0 24 . 05 % 20 , 75 6 51 2 15 7 , 34 1 09 7 33 4 , 20 3 33 1 16 . 25 , 16 1 53 2 MI N I N G O P E R A T I O N S ( U T A H ) 39 9 . St r u c t u r e s & I m p r o v e m e n t s 57 8 , 53 2 FC S T 23 . 00 % 06 6 , 42 0 51 2 11 2 30 2 , 4 2 2 39 9 . St r u c t u r e s & I m p r o v e m e n t s - W a s h P l a n t 23 , 25 7 , 68 8 FC S T 29 . 00 % 9, 4 1 1 , 68 2 13 , 84 6 00 6 19 , 72 8 73 7 39 9 . 4 5 Un d e r g r o u n d E q u i p m e n t 10 1 73 5 , 76 2 11 , 00 % 03 4 71 5 70 6 21 3 41 , 99 4 83 4 5. 4 5 70 5 , 4 7 4 39 9 . 4 5 Un d e r g r o u n d E q u i p m e n t - W a s h P l a n t 07 2 09 3 FC S T 29 . 00 % 13 6 14 5 93 5 , 94 8 19 , 25 9 , 78 7 39 9 . Ve h i c l e s 33 9 , 81 7 S1 . 15 . 00 % 66 , 99 1 65 4 , 20 0 61 8 , 62 6 75 , 99 8 39 9 . He a v y C o n s t r u c t i o n E q u i p m e n t 29 1 35 5 20 . 00 % 91 4 54 9 , 20 0 70 9 , 24 1 11 . 14 8 , 11 5 39 9 . Mi s c e l l a n e o u s E q u i p m e n t 50 9 , 77 8 SO . 13 . 00 % 39 8 , 4 8 1 11 1 , 29 7 16 9 , 66 4 39 9 . Co m p u t e r E q u i p m e n t 85 4 03 9 10 . 00 % 33 6 99 7 51 7 04 2 14 4 , 42 5 39 9 . Mi n e D e v e l o p m e n t 89 1 81 5 FC S T 18 . 00 % 17 , 51 4 29 0 37 7 52 5 96 2 , 09 3 To t a l U t a h M i n i n g 17 5 , 53 0 , 87 9 16 . 22 % 13 4 , 62 0 10 2 77 3 62 8 70 , 62 2 63 1 10 , 4 9 6 , 71 5 TO T A L E L E C T R I C P L A N T 46 2 50 8 , 03 4 44 . 15 . 60 % 78 8 11 7 74 1 ) 59 0 , 44 3 97 5 63 8 , 75 6 36 5 28 . 4 9 33 6 95 2 , 84 5 Pa g e 2 0 D, DOUGLAS LARSON Vice President Regulation RECEIVED 71\ F , ,"'.- r-- One Utah Center, Suite 2300 Salt Lake City, Utah 84111 (801) 220-2190 FAX (801) 220-3116 *PACIFICORP znO3 MAY -1 AM 9= 32 PACIFIC POWER. UTAH POWER IU,:l..rlU r Ul. UTiUTIES COMMISSION April 30, 2003 Idaho Public Utilities Commission 472 W. Washington Boise, Idaho 83720-0074 Re:Stipulation - Case No. PAC-O2- Dear Commissioners: In its filing in Case No. PAC-02-, PacifiCorp sought an order approving a change in its depreciation rates. Although the Commission issued a Notice of Application and a subsequent Notice of Intervention Deadline, no intervention was sought and Commission Staff is the only other party to the case. The Company has entered into a Stipulation with the Staff which, if approved, would resolve this case. PacifiCorp recommends that the Commission approve the depreciation rates proposed in the Stipulation in this case as being just and reasonable and in the public interest. PacifiCorp s current depreciation rates were developed from a depreciation study based on December 31 , 1997 plant balances. It is the Company s practice to revise its depreciation rates periodically, based on an updated depreciation study. Accordingly, a revised depreciation study, based on March 31 , 2002 plant balances, was filed with the Commission on October 1 , 2002. The new study proposed a minimal number of changes to the depreciation parameters reflected in existing depreciation rates. Specifically, the new study proposed to retain existing lives for steam generating plants, except for the life of the Naughton Plant which was extended 10 years. Hydro plant lives were based on the same theory used in the prior study. The new depreciation study proposed a moderate increase in negative net salvage (i., terminal removal cost) for steam generating plants and proposed significant decreases in the estimated removal cost for distribution and transmission plant. Based on March 31 , 2002 plant balances, the overall effect of the new study was to increase Idaho allocated depreciation expense by $0.6 million. Shortly after the October, 2002 filing, PacifiCorp met with the Staffto discuss the contents of the new depreciation study. Since that first meeting the Staff has had the opportunity to review the study workpapers, and the Company has responded to a number of Staff requests for additional detail and supporting analysis. This review process culminated in a settlement conference on April 24, 2003 , in which the Company and the Staff discussed issues raised as a result of the Staffs analysis of the depreciation filing. As a result of this conference, the parties agreed to a Stipulation that provides for the following changes to the Company s proposal: (1) terminal removal costs for steam plants are reduced from $50/KW to $25/KW; (2) depreciation of water rights is suspended as of April 1 , 2003; (3) recovery of Condit dam removal costs is extended from 3.5 to 7 years; and (4) negative net salvage for various transmission and distribution accounts is reduced. The Company and the Staff agreed that there would be no changes to the depreciable plant lives proposed in the study. The effect of the new depreciation rates proposed in this Stipulation is to change the $0.6 million increase in Idaho depreciation expense proposed in the October 1 , 2002 filing to a reduction in Idaho depreciation expense of$0.9 million-based on March 31 , 2002 plant balances. The proper determination of depreciation rates must reflect both a careful analysis of historical data and the application of reasoned judgment. In this regard PacifiCorp believes that the rates proposed in the Stipulation reflect a fair and equitable compromise of the issues in dispute among the parties in this case and fall within a range of reasonableness supported by the study workpapers. The Stipulation benefits both the Company and its customers. The Company is benefited through the continuation of stable depreciable plant lives, while customers will benefit through lower depreciation expense than was originally proposed. Further, the Company has agreed in the Stipulation to work with the Commission Staff in the Company s development ofa process to resolve issues identified by the Staff during its audit of property records regarding equipment assigned to Idaho. Overall, PacifiCorp believes that the depreciation rates and other terms proposed in the Stipulation are just and reasonable for its Idaho customers and in the public interest. Accordingly, PacifiCorp respectfully requests that the Commission approve the Stipulation. Sincerely, ~~~ ~~~ D. Douglas Larson IDA nECEIVED PUBLIC UTILITIE'SED com m 155100 rH\Y - 7 r"-"f!J ..-, Dirk Kempthome, Govemor Atp. ~. ~x 83720, Boise, Idaho 83720-0074 iU/~i'U r 0::LIG UTILITIES COMMISSION May 6, 2003 Paul Kjellander, President Marsha H. Smith, Commissioner Dennis S. Hansen , Commissioner Commissioner Kj ellander Commissioner Smith Commissioner Hansen Idaho Public Utilities Commission PO Box 83720 472 W, Washington Boise, ID 83720 Re:Stipulation - Case No, P AC-02- Dear Commissioners: The purpose of this letter is to advise the Commission that Commission Staff supports the current Stipulation before the Commission in the Application ofPacifiCorp for an Order approving a change in depreciation rates, Case No. PAC-02- On October 1 2002, PacifiCorp (Company) filed an Application for a change in its current depreciation rates. The net effect of the Company s Application was to increase depreciation expense allocated to Idaho by $0.6 million annually. Staff conducted an analysis of the Company s filing and performed an audit of the physical plant located in Idaho. After completing its analysis, Staff entered into settlement discussions with the Company, Staffs review ofPacifiCorp s Application and supporting documentation led to a variety of concerns, The following concerns relate to the original proposal: The proposed negative net salvage estimates for steam generation plants were not supported by historical data. They were based on an estimate that did not consider the Company s actual usage estimates or practices. The assumed net salvage levels for several transmission plant accounts and distribution accounts were based upon data that was not representative of the future expectations for those assets. The Naches hydro plant is the subject of a pending sale, but depreciation expense was still included in the study. The estimated retirement costs for the retirement of the Condit hydro plant in 2006 in the amount of $19.7 million are premature and should not be expensed at this time, The depreciation of Company-owned water rights is not appropriate. Located at 472 West Washington Street, Boise, Idaho 83702 Telephone: (208) 334-0300 Facsimile: (208) 334-3762 Commissioner Kjellander Commissioner Smith Commissioner Hansen May 6, 2003 Page 2 Staff was concerned that all parties might not accept the proposed depreciation rates for plant that is shared between the various jurisdictions. A single rate is important to reduce the complexity of the accounting records for the benefit of the Company and the regulatory bodies, Staff conducted an on-site physical audit of the continuing property records of the Company, and found many discrepancies between the continuing property records and the actual on-site physical plant. Staff and the Company have exchanged information supporting their respective positions regarding each of the identified concerns. A settlement conference was held on April 24, 2003. The resulting settlement resolves Staff s concerns in the above areas. The settlement between the parties is accurately set forth in the Stipulation. Staff believes that the settlement is a just and reasonable resolution ofthe depreciation issues raised in the Company s filing and is fair to both the Company and its customers. Therefore, Staff supports Commission action that will adopt the provisions of the Stipulation. The consensus reached between Staff and the Company imposes changes to the original proposals requested in the Company s Application, A general description ofthose changes is set forth below: The terminal net salvage value for steam production plant demolition will be computed at the rate of $25 ,OO/KW instead of the requested $50.00/KW. This rate reflects the possibility of a sale of a steam production plant at a book-value gain. While the sale is not likely, the Company did acknowledge that it is possible. Depreciation of water rights will cease as of April 1 , 2003. Cost recovery for the Condit hydro plant shall be extended from 3.5 years to a 7- year recovery period. This reduces the annual depreciation expense and allows for more certainty to be achieved before accelerating the depreciation, Proposed depreciation expense for the Naches hydro plant will be removed because the plant is subject to a pending sale, Net salvage levels for various transmission and distribution plant accounts will be changed. It appears that all states are considering approval of the depreciation rates for system assets as proposed by this settlement. By using the same rate in all jurisdictions, the depreciation expense will be easier to calculate and track. Commissioner Kj ellander Commissioner Smith Commissioner Hansen May 6, 2003 Page 3 In addition to the above changes, the Company agreed to immediately begin a process to resolve the discrepancies identified by Staff between the continuing property records and the on- site property records. The development and implementation of this accounting process will be open to Staff for evaluation and input. It is vital that PacifiCorp improve its property records before the Company seeks a rate increase including earning a return on those assets. Staff recommends that the Commission order the Company to present the revised accounting process and plan for implementation within 90 days of the issuing of the Final Order in this case. Finally, the Company agreed to perform another depreciation study within the next five years. If the Commission accepts the Stipulation, the depreciation expense currently booked by the Company will decrease approximately $0,9 million, This is a $1.5 million difference from the Company s original request for an increase of $0.6 million, It is Staff's beliefthat the provisions as proposed to the Commission in the Stipulation are in the public s interest and that the Application as amended by the Stipulation represents a fair, just and reasonable depreciation expense for the ratepayers ofldaho. Accordingly, Staff respectfully requests that the Commission approve the Stipulation. Sincerely, 7( dJ IrNr Randy Lobb Administrator Utilities Division Technical Staff: Alden Holm Joe Leckie Michael Fuss ah/Testimony and Cornments/PAC-O2-5 Letter in Support of the Stipulation