20130308PAC to Monsanto IPUC Audit 15.doc

IPUC Audit Data Request 15

Please provide a schedule of the deferred overburden costs by month. Please include within your response by month the current stripping costs, the current month mined, prior month mined, percentage consumed, stripping costs amortization and month-end balance. If these monthly balances do not match the amounts contained in Exhibit No. 1 for the Emerging Issues Task Force (EITF) adjustment, please identify why and provide an accompanying schedule.

Response to IPUC Audit Data Request 15

Please refer to Attachment IPUC Audit 15. The amount as provided in the Company’s Application is documented in the schedule.

PAC-E-13-03/Rocky Mountain Power
February 28, 2013
IPUC Audit Data Request 15