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PACIFIC POWER UTAH POWER
April 11 , 2005
Joe Leckie
Alden Holm
Idaho Public Utilities Commission
472 W Washington
Boise, ID 83702-5983
RE:ID P AC- E-05-
IPUC Third Set of Data Requests (1-45)
Please find enclosed PacifiCorp s 1
st Supplemental Responses to IPUC 3rd Set of Data Requests
(3., and 3.23-32). Provided on the enclosed CD are Attachments IPUC 3.29 and 3.
(A-C).
If you have any questions, please call Barry Bell at (801) 220-4985.
Sincerely,
b~
~~
Bob Lively, Manager
Regulation
Enclosures
Cc:Katie Iverson/Monsanto
Jean Jewell/IPUC (3 copies)
James Fell/Stoel Rives
Service List
CERTIFICA TE OF SERVICE
I hereby certify that I caused the foregoing document to be served on the following named
person(s) on the date indicated below by mailing to said person(s) a true copy thereof, contained
in a sealed envelope, addressed to said person(s) at their last known addressees) indicated below.
\ '
Patricia A.' opas
Filing Coordinator
Dated: t-f) II ) D-!5
JOHN STEWART
ACIFICORP
201 S. MAIN STREET. SUITE 2300
SALT LAKE CITY, UT 84140
JAMES M. V AN NOSTRAND
STOEL RIVES LLP
900 SW FIFTH AVE., SUITE 2600
PORTLAND, OR 97204
SCOTT WOODBURY
IDAHO PUBLIC UTILITIES COMMISION
472 W. WASHINGTON
BOISE, ID 83702-5983
KIRA PFISTERER
IDAHO PUBLIC UTILITIES COMMISION
472 W. WASHINGTON
BOISE, ID 83702-5983
RANDALL C. BUDGE
RACINE, OLSON, NYE
BUDGE&BAILEY, CHARTERED
201 E. CENTER
POCA TELLO, ID 83204
JAMES R. SMITH
MONSANTO COMPANY
HIGHWAY 34 NORTH
SODA SPRINGS, ID 83276
ERIC L. OLSEN
RACINE, OLSON, NYE
BUDGE&BAILEY, CHARTERED
201 E. CENTER
POCA TELLO, ID 83204
ANTHONY Y ANKEL
29814 LAKE ROAD
BAY VILLAGE, OH 44140
CONLEY E. WARD
GIVENS PURSLEY LLP
601 W. BANNOCK ST.
BOISE, ID 83702
DENNIS E. PESEAU
UTILITY RESOURCES, INC.
1500 LIBERTY ST. SE, SUITE 250
SALEM, OR 97302
TIMOTHY J. SHURTZ
411 S. MAIN
FIRTH, ID 83236
BRADY M. PURDY
A TTORNEY AT LAW
2019 N. 17TH STREET
BOISE, ID 83702
P AC-05-l/PacifiCorp
April 11 , 2005
IPUC Staff Set 3 Data Request 3.11 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the 2005 pension expense amount as soon as it becomes available.
Provide all supporting work papers and documentation as well.
1 st Supplemental Response to IPUC Staff Data Request 3.
The actuarial report supporting FY 2005 pension expense is Exhibit No. 13 to
Mr. Rosborough's testimony. A breakdown of the regulated and non-regulated
portions ofFY 2005 pension expense is found in Exhibit No. 14 to Mr.
Rosborough's testimony.
(Daniel J. Rosborough will sponsor this response at hearing.
P AC-05-l/PacifiCorp
April 2005
IPUC Staff Set 3 Data Request 3.17 1 s1 Supplemental
IPUC Staff Data Request 3.
Please provide all documentation and workpapers evaluated by the Company when
setting the IBEW 57 pension expense at $3 million.
1 st Supplemental Response to IPUC Staff Data Request 3.
There are no workpapers associated with the setting of the IBEW 57 contribution at
$3 million. The actual amount will be determined in negotiations with Local 57
which will take place in January or February 2006, after 2005 investment returns on
trust assets are known.
(Daniel 1. Rosborough will sponsor this response at hearing.
P AC-05-l/PacifiCorp
April 11 , 2005
IPUC Staff Set 3 Data Request 3.23 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Worker
Comp/WorkCover Levy requested by the Company. This should include
contracts, workpapers, employee names or ID numbers and all other information
used to request the increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
Workers' Compensation expense in FY 2004 was substantially similar to all other
years shown on Attachment IPUC 1.89 when one-time events are removed. The
two primary impacts on the expense number shown in the attachment are as
follows:
1. PacifiCorp corr ected an over accrual situation in the account that had
developed in the mid to late 1990's. This was done at a single point in time
(start ofFY 2004) at the request ofPacifiCorp auditors. Prior to this request
PacifiCorp had stopped accruing in this account to help right the imbalance.
2. PacifiCorp received premium credits from its insurers based on payroll audits
from prior years.
(J. Ted Weston will sponsor this response at hearing.
P AC-05-l/PacifiCorp
April 2005
IPUC Staff Set 3 Data Request 3.24 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Medical Insurance
requested by the Company. This should include contracts, work papers, employee
names or ID numbers and all other information used to request the increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
The major reason for the increase in medical costs is medical cost inflation in general.
Please see Attachment IPUC 3.24 1 st supplemental for documents used by the
Company to develop the 2005 calendar year budget, which is the same expense used
for FY06. Included in these documents are per employee cost derivations (prepared
by Hewitt Associates, which is the Company s consultant for employee benefit plans)
of $7 214 for 2005 and expected per employee costs for a union plan that two of the
union locals have bargained for participation. Based on these projected per employee
costs and a projected total employee count of 5 998 , the medical budget for 2005
totaled $42.76 million. This amount is prior to a reduction for "joint venture
cutbacks The expense included in the test year is reduced by "joint venture
cutbacks" so that the level in the test year reflects only PacifiCorp s share of the
operating costs of jointly-owned generating plants.
(Daniel 1. Rosborough will sponsor this response at hearing. J
IDAHO
PAC-05-
2005 GENERAL RATE CASE
ACIFICORP
IPUC STAFF 3rd SET DATA REQUEST
ATTACHMENT
IPUC 3.24 1st SUPPLEMENTAL
Normalized Cost for 2005
Unit cost derivation
Emplovees Annual Cost PEPY PEPM
Flex 118 $36,920,784 $7,214 $601 90% subsidy
West Utilities 193 $15,307,140 $6,980 $582
Total 311 $52,227,924 $7,144 $595
Flex plan cost are per HA budget projections
Includes dental and vision for Western Utilities
Total Projected cost for 2005
Emplovees Annual Cost PEPY PEPM
Flex 805 $27,449,270 $7,214 $601
West Utilities 193 $15,307,140 $6,980 $582
Total 998 756,410 $7,128 $594
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P AC-05-1/PacifiCorp
April 11 , 2005
IPUC Staff Set 3 Data Request 3.25 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Dental Insurance
requested by the Company. This should include contracts, work papers, employee
names or ID numbers and all other information used to request the increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
Please see Attachment IPUC 3.25 1 st supplemental for overall dental and vision rates
for 2005 as projected by Hewitt Associates. These projections applied to actual 2004
enrollment were used to derive the 2005 budgeted expense. This amount is prior to a
reduction for "joint venture cutbacks The expense included in the test year is
reduced by "joint venture cutbacks" so that the level in the test year reflects only
PacifiCorp s share of the operating costs of jointly-owned generating plants.
(Daniel J. Rosborough will sponsor this response at hearing.
IDAHO
A C- 05-
2005 GENERAL RATE CASE
ACIFICORP
IPUC STAFF 3rd SET DATA REQUEST
ATTACHMENT
IPUC 1st SUPPLEMENTAL
Dental/Vision Unit Cost Development/Flex Plan
Monthy Basis
Total Employees:3805
$25 Deductible Plan Rate Enrolled Total Unit Cost
EE Only 489 $16,137
EE & Spouse 534 $35,778
EE & Child 256 $14,848
Family 100 1162 IDQgQQ
Total 2441 $182,963
$50 Deductible Plan
EE Only 249 $6,723
EE & Spouse 496 $26,784
EE & Child $3,021
Family ID.423
Total 1221 $70,791
Opt Out 156 $780
Overall Dental Unit Cost/Monthly $67
Overall Dental Unit Cost/Annual $803
Total Annual Dental Cost $3,054,408
Vision
EE Only 748 $4,488
EE & Spouse 1099 $10,441
EE & Child 313 $2,974
Family 15.1237 $19.174.
Overall Vision Unit Cost/Monthly 3397 $37,076 $10
Overall Vision Unit Cost/Annual $117
Total Annual Vision Cost $444,906
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P AC-05-1/PacifiCorp
April 11 2005
IPUC Staff Set 3 Data Request 3.26 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Vision Insurance
requested by the Company. This should include contracts, work papers, employee
names or ID numbers and all other information used to request the increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
See response to request IPUC 3.25. Attachment IPUC 3.25 supplemental shows
overall dental and vision rates for 2005 as projected by Hewitt Associates. This
amount is prior to a reduction for "joint venture cutbacks The expense included in
the test year is reduced by "joint venture cutbacks" so that the level in the test year
reflects only PacifiCorp s share of the operating costs of jointly-owned generating
plants.
(Daniel 1. Rosborough will sponsor this response at hearing.
AC- E-05-/PacifiCorp
April 11 , 2005
IPUC Staff Set 3 Data Request 3.27 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Long-Term
Disability Insurance requested by the Company. This should include contracts, work
papers, employee names or ID numbers and all other information used to request the
Increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
Please see Attachment IPUC 3.27 1 st supplemental for the renewal information from
Standard Insurance, the insurer for PacifiCorp s Long Term Disability plan. Standard
requested a continuation of the 2004 rate (0.57% of covered pay). The 2005 budget
was prepared by taking the policy year 1/1/2004-4/30/2004 premium from the
Standard exhibit and annualizing that amount for an expected calendar 2004
premium. This figure was then rolled forward to calendar 2005 assuming
approximate salary increases of 3-40/0. Annualized labor for calendar 2004 is $431.
million; this is multiplied by 0.57% to produce the calendar 2005 Long-Term
Disability amount of $2.458 million. This amount is prior to a reduction for "joint
venture cutbacks The expense included in the test year is reduced by "joint venture
cutbacks" so that the level of expense reflects only PacifiCorp s share of the
operating costs of jointly-owned generating plants.
(Daniel J. Rosborough will sponsor this response at hearing.
IDAHO
P A C- E-05-
2005 GENERAL RATE CASE
ACIFICORP
IPUC STAFF 3rd SET DATA REQUEST
ATTACHMENT
IPUC 3.27 1st SUPPLEMENTAL
LONG TERM DISABILITY
CASH FLOW EXPERIENCE EXHIBIT
PacifiCorp - 635510/11
Most recent five periods
POLlCYYEAR
1/2000-12/31/2000
POLICY YEAR
1/2001-12/31/2001
POLICY YEAR POLICY YEAR POLICY YEAR
1/2002-12/31/2002 1/2003-12/31/2003 1/2004-4/30/2004 TOTAL
EARNED PREMIUM 983,932 910,457 980,664 144,505 758,346 777,904
INFORCE RATE 560 560 560 570 570 570
PREMIUM ADJUSTED TO
570 (current rate)019 359 944 572 016,033 144,505 758,346 882,816
PAID CLAIMS 388 128 830,638 848,643 723,101 219,986 010,496
ACTIVE CLAIM RESERVES 517,055 028,718 775,185 (605,181)991 985 707,762
IBNR RESERVE (45 128)382,111 58,311 145,152 (13,005)527,441
TOTAL INCURRED CLAIMS 860,055 241,467 682,139 263,072 198,966 245,699
LOSS RATIO 92%115%83%12%158%82%
RETENTION 201,277 193 823 200,945 213,751 587 885,382
BALANCE (41,973)(490,717)132 949 667,682 (516,207)751 734
EXPERIENCE RATE 583 730 528 078 001 516
LIFE YEARS 538 199 065
TOTAL CLAIMS
317 443 31,562
133OPEN CLAIMS
EXPERIENCE FORMULA
((EXPERIENCE RATE - INVESTMENT CREDIT) X CREDIBILITY) + (CALCULATED RATE X (1 . CREDIBILlTY)J = BLENDED RATE
Standard Insurance CO111pany
LONG TERM DISABILITY
INCURRED EXPERIENCE EXHIBIT
PacifiCorp - 635510/11
Most recent five periods
INCURRED
POLICY YEAR
1/2000-12/31/2000
INCURRED
POLICY YEAR
1/2001-12/31/2001
INCURRED
POLICY YEAR
1/2002-12/31/2002
INCURRED INCURRED
POLICY YEAR POLICY YEAR
1/2003-12/31/2003 1/2004-4/30/2004 TOTAL
EARNED PREMIUM 983,932 910,457 980,664 144,505 758,346 777,904
INFORCE RATE 560 560 560 570 570 570
PREMIUM ADJUSTED TO
570 (current rate)019,359 944,572 016,033 144,505 758,346 882,816
PAID CLAIMS 978,708 480,912 546,623 114 211 120 454
ACTIVE CLAIM RESERVES 704,224 371 702 155,500 770,856 59,376 061 658
IBNR RESERVE 796,976 718,188 515,164
TOTAL INCURRED CLAIMS 1 ,682 932 852,614 702,123 682 043 777 ,564 697,276
80ss RATIO 83%44%84%125%103%87%
RETENTION 201,277 193 823 200,945 213,751 75,587 885,382
BALANCE 135,150 898,136 112,965 (751 ,289)(94 805)300,158
EXPERIENCE RATE 528 278 535 792 649 549
OPEN CLAIMS
443 31,562
133
LIFE YEARS 538 199 065 317
TOTAL CLAIMS
EXPERIENCE FORMULA
((EXPERIENCE RATE -INVESTMENT CREDIT) X CREDIBILITY) + (CALCULATED RATE X (1 - CREDIBILITY)) = BLENDED RATE
Standard Insurance Colnpany
ST
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1
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1
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7
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3
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NA
3
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66
3
.
92
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1
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9
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.
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NA
2
,
88
9
.
71
5
,
57
5
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1
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1
76
8
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86
7
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76
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17
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50
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8
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4
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NS
1
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90
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0
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8
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NS
2
66
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11
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N
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.
45
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3
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2
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N
S
1
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77
3
.
41
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6
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8
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2
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3
NS
2
02
8
.
00
1
1
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67
3
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85
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1
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67
3
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85
8
1
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0
9
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1
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2
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3
NS
3
,
75
4
.
40
1
2
98
8
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94
1
2
98
8
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94
1
6
2
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05
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A
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1
1
1
/
1
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7
0
0
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2
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3
04
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2
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4
N
S
2
05
8
.
06
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0
5
7
H
A
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M
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2
0
3
/
1
9
5
5
0
8
/
2
0
0
3
0
1
/
2
0
0
4
NS
3
,
78
0
.
84
1
1
,
83
0
.
25
1
1
83
0
,
25
1
7
9
,
72
6
.
06
4
5
0
2
K
E
N
N
E
D
Y
D
M
L
T
D
5
0
7
/
1
9
4
1
1
0
/
2
0
0
3
0
4
/
2
0
0
4
NS
2
,
77
4
.
23
1
62
7
.
91
1
,
62
7
.
91
5
0
93
8
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06
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2
5
5
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D
5
0
5
/
1
9
4
7
0
9
/
2
0
0
0
1
2
/
2
0
0
3
1
2
/
2
0
0
3
N
S
8
58
4
.
29
8
,
58
4
.
06
6
2
5
7
W
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B
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R
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8
0
9
/
1
9
4
8
0
8
/
2
0
0
3
0
4
/
2
0
0
4
NS
2
05
6
.
20
5
,
74
3
.
17
5
,
74
3
.
17
6
3
,
44
1
.
06
6
2
6
8
L
A
R
S
E
N
B
M
L
T
D
5
0
5
/
1
9
5
5
0
8
/
2
0
0
3
0
1
/
2
0
0
4
0
2
/
2
0
0
4
N
S
2
,
19
3
.
17
2
19
3
.
06
6
2
7
2
D
H
A
M
E
R
S
R
M
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T
D
5
0
1
/
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Policy Number:
Eligible Employers:
Effective Date:
Pacifi Corp
Insured L TD Insurance
Current Plan Design
635510-
Pacific Power
Utah Power
Glenrock Coal Company
Pacific Minerals, Inc. (Bridger Coal Company)
Energy West Mining Company
PacifiCorp Financial Services
PacifiCorp Trans
PacifiCorp Power Marketing
Interwest Mining
PacifiCorp Syn Fuel
PacifiCorp Environmental Remediation
Power Quality Technology
Klamath Energy
January 1 , 1999
Member Definition: An employee of the Employer who is a citizen or resident of the
United States or Canada and who is:
Eligibility Period:
Benefit Formula:
Maximum Benefit:
Minimum Benefit:
Benefit Waiting
Period:
1. An active nonunion employee of the Employer working at least
20 hours each week; or
2. An active union employee of Pacific Power, Glenrock Coal
Company or Pacific Minerals, Inc. (Bridger Coal Company)
regularly working 40 hours each week.
You are eligible for insurance on the first day of the calendar month
coinciding with or next following the date you become a member.
65% of your predisability earnings
$20 000
$100
180 days
Standard Insurance Cornpany
Maximum Benefit
Period:
Definition of
Disability:
Work Earnings
Integration:
Preexisting Condition
If your disability begins during the first 12 months in which you are a
member and is caused or contributed to by physical disease
pregnancy, mental disorder or nonoccupational injury, your
maximum benefit period is:
Age at Disability
65 or younger
69 or older
Maximum Benefit Period
24 calendar months
21 calendar months
18 calendar months
15 calendar months
12 calendar months
Under all other circumstances, except where provided elsewhere in
the Plan Document:
Age at Disability
61 or younger
Maximum Benefit Period
To the end of the calendar month in which
you reach age 65
42 calendar months
36 calendar months
30 calendar months
24 calendar months
21 calendar months
18 calendar months
15 calendar months
12 calendar months69 or older
No LTD Benefits will be payable for any period on or after age 55 for
which you elect to receive retirement benefits under the Employer
retirement program.
Own Occupation: The elimination period and the next 24 months
benefits are paid
Any Occupation: Social Security disability definition.
Earnings from work will be deductible as follows:
During the fITst 12 months: work earnings will not be deducted until
total benefits plus work earnings exceed 100% of your indexed
predisability earnings
After 12 months: 50% of work earnings will be deductible income
Standard Insurance Company
Exclusion:
Mental Disorder
Substance Abuse
Social Security
Integration:
Other Deductible
Income:
Survivor Benefit:
None
24 months for each period of continuous disability caused by a mental
disorder. The limitation will not apply if you are hospitalized at the
end of those 24 months.
The lessor of 24 months during entire lifetime or 2 periods of
continuous disability
Primary: 100%
Dependents: 50%
Wage or Salary Continuation
Workers Compensation
VA Benefits (100% of primary, 50% of dependents)
State Disability
Unemployment
No Fault Auto Insurance
3 times your monthly L TD benefit without reduction by Deductible
Income
Waiver of Premium: Included
Premium
Contributions:Noncontributory
Standard Insurance Colnpany
Policy Number:
Pacifi Corp
Insured L TD Insurance
Current Plan Design
635511-
Eligible Employers: Utah Power
Effective Date:January 1, 1999
Member Definition: An active union employee of Utah Power who is covered under an
mEW Local 57 bargaining agreement, is regularly scheduled to work
20 hours per week and is a citizen or resident of the United States or
Canada.
Eligibility Period:
Benefit Formula:
Maximum Benefit:
Minimum Benefit:
Elimination Period:
Maximum Benefit
Period:
Temporary or casual employees are not members.
You are eligible for insurance on the first day of the calendar month
coinciding with or next following the date you become a member.
60% of your predisabili ty earnings
$20 000
$100
180 days
If your disability begins during the first 12 months in which you are a
member and is caused or contributed to by physical disease
pregnancy, mental disorder or non-occupational injury, your
maximum benefit period is:
Age at Disability
65 or younger
69 or older
Maximum Benefit Period
24 calendar months
21 calendar months
18 calendar months
15 calendar months
12 calendar months
Standard Insurance Company
Definition of
Disability:
Work Earnings
Integration:
Under all other circumstances, except where provided elsewhere in
the Plan Document:
Age at Disability
61 or younger
Maximum Benefit Period
To the end of the calendar month in which
you reach age 65
42 calendar months
36 calendar months
30 calendar months
24 calendar months
21 calendar months
18 calendar months
15 calendar months
12 calendar months69 or older
The maximum benefit period also ends on the date you begin
receiving retirement benefits under your Employer s retirement
program.
Own Occupation: The elimination period and the next 24 months of
disability.
Any Occupation: Social Security disability definition
Earnings from work will be deductible as follows:
During the fITst 12 months: work earnings will not be deducted until
total benefits plus work earnings exceed 100% of your indexed
predisability earnings
After 12 months: 50% of work earnings will be deductible income
Preexisting ConditionExclusion: None
Mental Disorder
Substance Abuse
Social Security
Integration:
24 months for each period of continuous disability caused by a mental
disorder. The limitation will not apply if you are hospitalized at the
end of those 24 months.
The lesser of 24 months during entire lifetime or 2 periods of
continuous disability
Primary: 100%
Dependents: 50%
Standard Insurance Coll1pany
Other Deductible
Income:
Survivor Benefit:
Wage or Salary Continuation
Workers' Compensation
State Disability
Unemployment
No Fault Auto Insurance
3 times your monthly LTD benefit without reduction by Deductible
Income
Waiver of Premium: Included
Premium
Contributions:Noncontributory
Standard Insurance Company
P AC-05-1/PacifiCorp
April 2005
IPUC Staff Set 3 Data Request 3.28 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Other Salary
Overheads requested by the Company. This should include contracts, work papers
employee names or ID numbers and all other information used to request the increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
Attachment IPUC 3.28 1 st supplemental includes line item detail for the FY 06 Other
Salary Overheads as they relate to the operation and support of the employee benefit
plans. Included in this account are expenses for general consulting and communication
occupational health initiatives and support of disability management programs, expense
for required audits and general customer (employees and retirees) support activities for
the Benefits and Disability departments. This amount is prior to a reduction for "joint
venture cutbacks The expense included in the test year is reduced by "joint venture
cutbacks" so that the level in the test year reflects only PacifiCorp s share of the
operating costs of jointly-owned generating plants.
The account balance for FY 2004 is a negative amount because of non-recurring
reversals of income tax payments for international assignees. Tax expenses and
refunds for international assignees were removed from the FY04 balance of this
account for ratemaking. No income tax payments or income tax refunds for
international assignees are included in the rate case.
(Daniel J. Rosborough will sponsor this response at hearing.
IDAHO
PAC-05-
2005 GENERAL RATE CASE
ACIFICORP
IPUC STAFF 3rd SET DATA REQUEST
ATTACHMENT
IPU C 28 1 st SUPPLEMENTAL
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P AC-05-1/PacifiCorp
April 11 , 2005
IPUC Staff Set 3 Data Request 3.29 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Pension
Superannuation requested by the Company. This should include contracts, work
papers, employee names or ID numbers and all other information used to request the
Increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
This expense is outlined on pages 4-5 of Mr. Rosborough's testimony and in
Rosborough Exhibit No. 14 filed in the general rate case. The actuarial report for
FY 2005 pension expense is Exhibit No.13 to Mr. Rosborough's testimony. For
comparison purposes, the actuarial report for FY 2004 pension expense is provided as
Attachment IPUC 3.29 1 st supplemental on the enclosed CD. Please note that the
amounts in the actuarial reports are prior to a reduction for "joint venture cutbacks
The expense included in the test year is reduced by "joint venture cutbacks" so that
the level in the test year reflects only PacifiCorp s share of the operating costs of
jointly-owned generating plants.
(Daniel J. Rosborough will sponsor this response at hearing.
IDAHO
A C- 05-
2005 GENERAL RATE CASE
ACIFICORP
IPUC STAFF 3rd SET DATA REQUEST
ATTACHMENT
IPUC 29 1st SUPPLEMENTAL
ON THE ENCLOSED CD
P AC-05-1/PacifiCorp
April 11 , 2005
IPUC Staff Set 3 Data Request 3.30 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Pension
Administration requested by the Company. This should include contracts, work
papers, employee names or ID numbers and all other information used to request the
Increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
Please see Attachment IPUC 3.30 1 st supplemental. This includes line item detail for
this account. The primary cost activities for FY06 are significant actuarial activity in
support of rate case activity and planned communications regarding some plan design
modifications planned for January 1 2007. This amount is prior to a reduction for
joint venture cutbacks The expense included in the test year is reduced by "joint
venture cutbacks" so that the level in the test year reflects only PacifiCorp s share of
the operating costs of jointly-owned generating plants.
(Daniel J. Rosborough will sponsor this response at hearing.
IDAHO
PAC-05-
2005 GENERAL RATE CASE
ACIFICORP
IPUC STAFF 3rd SET DATA REQUEST
ATTACHMENT
IPUC 3.30 1st SUPPLEMENTAL
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P AC-05-1/PacifiCorp
April 11 , 2005
IPUC Staff Set 3 Data Request 3.31 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Post Retirement
Benefit - F AS 1 06 Current requested by the Company. This should include contracts
work papers, employee names or ID numbers and all other information used to
request the increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
Please see Attachment IPUC 3.31 A 1 st supplemental, on the enclosed CD, which lists
the total expected FAS 106 expense for FY 2006 as projected by the Plan s actuary,
Hewitt Associates. This calculation uses the same actuarial assumptions as used in
the F AS 87 expense included in the general rate case and as outlined in the testimony
of Mr. Rosborough. Components of the FAS 106 calculation for FY 2006 are
provided in Attachment IPUC 3.31 B 1 st supplemental on the enclosed CD. For
comparison purposes, the F AS 106 amount for FY 2004 is provided in Attachment
IPUC 3.31 C 1 st supplemental on the enclosed CD. F AS 106 expense amounts in
these attachments are prior to the reduction for "joint venture cutbacks The F AS
106 expense included in the test year is reduced by "joint venture cutbacks" so that
the level of expense reflects only PacifiCorp s share of the operating costs of jointly-
owned generating plants.
(Daniel 1. Rosborough will sponsor this response at hearing.
IDAHO
PAC-05-
2005 GENERAL RATE CASE
ACIFICORP
IPUC STAFF 3rd SET DATA REQUEST
ATTACHMENT
IPUC 3.31 (A-C) 1st SUPPLEMENTAL
ON THE ENCLOSED CD
P AC-05-1/PacifiCorp
April 11 , 2005
IPUC Staff Set 3 Data Request 3.32 1 st Supplemental
IPUC Staff Data Request 3.
Please provide the supporting documentation for the increase in Post Retirement
Benefit - F AS 112 requested by the Company. This should include contracts, work
papers, employee names or ID numbers and all other information used to request the
Increase.
1 st Supplemental Response to IPUC Staff Data Request 3.
Please see Attachment IPUC 3.32 1 st supplemental, which shows the final expense
breakout for FY 2005 for F AS 112, as prepared and submitted by Hewitt Associates
the Company s actuaries. To develop the FY 2006 budget, the FY 2005 expense was
increased by 6.5% for inflation. Because the majority of the components of the F
112 expense is medically related (workers compensation and medical benefits), the
overall inflation expectation for this account is somewhere between general inflation
and medical inflation. The F AS 112 amount is prior to a reduction for "joint venture
cutbacks The expense included in the test year is reduced by "joint venture
cutbacks" so that the level in the test year reflects only PacifiCorp s share of the
operating costs of jointly-owned generating plants.
The FY 2004 FAS 112 expense shown in Attachment IPUC 1.89 is abnormally high
because of a reserve booked in FY2004. This one-time entry is removed from results
in Adjustment 4.16.
(Daniel 1. Rosborough will sponsor this response at hearing. J
IDAHO
PAC-05-
2005 GENERAL RATE CASE
ACIFICORP
IPUC STAFF 3rd SET DATA REQUEST
ATTACHMENT
IPUC 3.32 1st SUPPLEMENTAL
,..,..
Summary of Results
Results as of March 31, 2004
Estimated 2004 3/31/04 Total Fiscal 2005 Estimated
Payroll (OOOs)F AS 112 Liability FAS 112 Expense Benefit Payments
Electric Operations
IBEW 57 89,300 251 669
Other 267.100 12.398.746 5.243.592 272.956
Total 356,400 12,398,746 5,495,261 272,956
Wasatch Crest Exposure
Energy West N/A 271 350 262 091 544,649
Other N/A 331.228 80,699 199.817
Total 602,578 342 790 744,466
Mines
Centralia 109,351 843 888
Bridger 18,700 996,724 157,572 176,928
Glenrock 700 208,221 26,360 44,028
Energy West 21.600 368.541 1.556.287 810.856
Total 43,000 682 837 747,062 041,700
Non-Regulated Groups
Pacific Power Marketing 14,900 37,250 80,563
Other 1.700 250 192
Total 16,600 41,500 89,755
Total Cost 416,000 $ 21 725 661
. $
674 868 059,122
Hewitt Associates P34S800I FASI12 2004.DOCIO3A 1012004