20180329PAC to Staff UT UT Stipulation.PDF

ROCKY MOU NTAI N Yvonne«nogle
POWER senior counser
ADIVISIONOF PACIFICORP 201 S.Main Street,Suite 2300
Salt Lake City,UT 84111
801-220-4050Office
8ûl-220-3299Fax
[e-mail]
August 30,2013
Public Service Commission of Utah
Heber M.Wells Building,4th Floor
160 East 300 South
Salt Lake City,UT 84114
Attention:Gary Widerburg
Commission Secretary
RE:In the Matter of the Application of Rocky Mountain Power for Authority to
Change Its Depreciation Rates Effective January 1,2014 -Docket No.13-035-02
Dear Mr.Widerburg:
Rocky Mountain Power ("Company")hereby submits for filing the Stipulation on
Depreciation Rate Changes in the above referenced matter.An original and ten (10)
copies of this filing will be provided via hand delivery.The Company will also provide
electronic versions of this filing to ps_c@u_tah.gov.
The Company respectfully requests that all formal correspondence and requests for
additional information regarding this filing be addressed to the following:
By E-mail (preferred):_datairequest@pacificorg
dAvelaylor@pacificorpaom
By regular mail:Data Request Response Center
PacifiCorp
825 NE Multnomah,Suite 2000
Portland,OR 97232
Informal inquiries may be directed to Dave Taylor at [phone].
Sincerely,
Yvonne R.!!ogle
Semor Counsel
Enclosures
Cc:Service List (w/enclosures)
CERTIFICATE OF SERVICE
I hereby certify that a true and correct copy of the foregoing STIPULATION ON
DEPRECIATION RATE CHANGES was served upon the following by electronic
mail,on August 30,2013:
Chris Parker Michele Beck
William Powell Danny Martinez
Dennis Miller Cheryl Murray
Division of Public Utilities Dan Gimble
160 East 300 South,4th Floor Utah Office of Consumer Services
an LaKe city,u1 4111 lov mast .suu boum,z rioor
Salt Lake City,UT 84111
Patricia Schmid Gary A.Dodge
Justin Jetter Hatch James &Dodge
Assistant AttorneyGeneral 10 West Broadway,Suite 400
500 Heber M.Wells Building Salt Lake City,UT 84101
160 East 300 South gdogeghjdlaw_.csom
Salt Lake City,Utah 84111
asdanid@atahm
jjetter@gtŠdLOY
Kevin Higgins Brent Coleman
Neal Townsend Assistant AttorneyGeneral
Energy Strategies,LLC 500 Heber M.Wells Building
215 S.State Street,Suite 200 160 East 300 South
Salt Lake City,Utah 84111 Salt Lake City,Utah 84111
kl [e-mail] beolengghagiv
Mark C.Moench (2284)
Yvonne R.Hogle (7550)
Rocky Mountain Power
201 South Main Street,Suite 2300
Salt Lake City,UT 84111
TelephoneNo.[phone]
Facsimile No.[phone]
[e-mail]
[e-mail]
Attorneysfor Rocky Mountain Power
BEFORE THE PUBLIC SERVICE COMMISSION OF UTAH
In the Matter of the Application of ROCKY Docket No.13-035-02
MOUNTAIN POWER for Authority to
Change Its Depreciation Rates Effective STIPULATION ON DEPRECIATION
January 1,2014 RATE CHANGES
Pursuant to Utah Code Ann.§54-7-1 and Utah Administrative Code R746-100-
10.F.5,Rocky Mountain Power,a division of PacifiCorp ("Rocky Mountain Power"or
the "Company"),the Utah Division of Public Utilities ("Division"),the Utah Office of
Consumer Services ("OCS"),and Utah Association of Energy Users ("UAE")(for
purposes of this Stipulation,the "Stipulating Parties"),submit this Stipulation on
Depreciation Rate Changes ("Stipulation")in resolution of all issues in this Docket and
request that the Commission approve new depreciation rates for Rocky Mountain Power
as stipulated herein to become effective on January 1,2014.
PROCEDURAL BACKGROUND
1.On January 22,2013,Rocky Mountain Power filed its Application for an
Order authorizing the Company to change depreciation rates effective January 1,2014.
2.With the Application,Rocky Mountain Power filed direct testimony of
HenryE.Lay,K.Ian Andrews,and John J.Spanos.A depreciation study,recommending
depreciation rates for all depreciable plant accounts,was an exhibit to the testimony of
Mr.Spanos.Based on historical December 31,2011,plant balances,depreciable plant
balances and relative allocation factors were projected through December 31,2013,in
order to develop Rocky Mountain Power's proposed depreciation rates.The proposed
depreciation rates resulted in an increase in depreciation expense of $38.1 million in Utah
(or $70.5 million includingthe Carbon Plant).
3.A Scheduling Conference was held on February 7,2013,resulting in a
Scheduling Order dated February 8,2013 that set a schedule for testimony filings,a
technical conference,and hearings in this matter.
4.A technical conference was held on May 30,2013,to discuss issues
relating to the Company's filed depreciation study and direct testimony.
5.On June 21,2013,the Division filed the direct testimony of David T.
Thomson and William Dunkel.Based on December 31,2013,depreciable plant balances
and relative allocation factors,the Division's proposed changes to the Company's
proposed depreciation rates resulted in a decrease in depreciation expense of $49.8
million in Utah from the Company's proposal.
6.On June 21,2013,the OCS filed the direct testimony of Dan Gimble and
Jacob Pous.Based on December 31,2013,depreciable plant balances and relative
allocation factors,the OCS's proposed changes to the Company's proposed depreciation
rates resulted in a decrease in depreciation expense of $73.5 million in Utah from the
Company's proposal.
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7.On June 21,2013,UAE filed the direct testimony of Neal Townsend,
which recommended extensions of the retirement dates for the Gadsby and Craig Plants
and to amortize the Company's surplus steam plant reserves by 2020.
8.On August 2,2013,Rocky Mountain Power filed rebuttal testimony of
Messrs.Lay,Spanos,and Andrews,the OCS filed rebuttal testimony of Mr.Pous,the
Division filed rebuttal testimony of Mr.Dunkel,and UAE filed rebuttal testimony of Mr.
Townsend.
TERMS AND CONDITIONS
Substantive Terms of the Stipulation
9.The Stipulating Parties as well as parties from Wyomingand Idaho due to
the system wide impacts of depreciation have jointly engaged in numerous and
significant good faith,arms-length negotiations in an effort to resolve this matter.The
negotiations have resulted in the agreement of the Stipulating Parties on the terms and
conditions as set forth herein.
10.The Stipulating Parties agree that the proposed depreciation rates set forth
in Attachment 1-Stipulated Rates attached hereto and incorporated herein,represent just
and reasonable depreciation rates for Rocky Mountain Power in Utah commencing
January 1,2014.
11.The depreciation rates originally proposed by the Company in its January
22,2013,filing,result in an estimated increase in annual depreciation expense across
PacifiCorp's six jurisdictions of approximately $160.8 million ($83.9 million excluding
the early retirement of the Carbon Plant),based on estimated plant balances as of
December 31,2013,before the additional Oregon depreciation expense for shorter coal
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plant lives.Table 1 shows the estimated impact of the agreed-upon changes to the
depreciation rates on the Company's filed depreciation study.
Table 1
Increase in Annual Depreciation Expense
Based on Estimated Plant Balances as of December 31,2013
($000,000)
Total Company Utah Allocated Wyoming Allocated Idaho Allocated
Including Excluding Including Excluding Including Excluding Including Excluding
Carbon Carbon Carbon Carbon Carbon Carbon Carbon Carbon
Company's
Original Filing $160.8 $83.9 $70.5 $38.1 $27.3 $15.0 $8.9 $4.5
1/22/2013
Total ($72.6)($45.3)($39.3)($27.9)($9.5)($5.2)($4.2)($2.7)Adjustments
Settlement $88.3 $38.6 $31.1 $10.3 $17.8 $9.9 $4.6 $1.88/29/2013
In Attachment 2 -Jurisdictional Allocation,detailed jurisdictional allocations are
provided by category.As a result of the settlement discussions,the Stipulating Parties
have agreed to the followingadjustments to the Company's filed depreciation study and
proposed rates,as described in Paragraphs 9-29.These adjustments are summarized in
Table 2 below and indicate the estimated impact on depreciation expense.
(remainder ofpage intentionallyleft blank)
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Table 2
Estimated Impacts of Deprecia ion Rate Changes
TotalAdjustment Utah Wyomine IdahoCompany
RMP Original Filing $160,813,194 $70,463,058 $27,269,244 $8,851,849
A Extend Life on Gadsby to 2032 (379,198)(159,273)(60,244)(21,405)
Correct James River life to 2015 andBeliminatenegativeremovalcost 626,168 263,008 99,481 35,346
Reduce net removal cost for CCCT
gas production units from $20/kW toC (409,382)(145,878)$15/kW and change interim (2,576,862)(1,084,204)
retirement curve for Account 343
Lower Wind Production net removalDcostfrom$9/kW to $7 /kW (32,122)(13,492)(5,103)(1,813)
Reduce Carbon net removal cost fromE (4,333,625)(1,539,774)$330/kW to $117/kW (27,277,358)(11,457,239)
Change Production interim retirement
curves:Account 311 to 120-RJF'(1,015,730)(360,898)Account 312 to 68-So;Account 314 to (6,393,360)(2,685,386)
57-So
Change Transmission interim
retirement curves:Account 353 to 58-G (404,570)(143,747)So;Account 356 to 60-R3 and merge (2,546,505)(1,069,602)
Account 353.7 with Account 353
Distribution changes including
H merging Distribution Account 362.7
with Account 362 in Utah,Idaho and (345,207)(102,669)(8,654)(4,621)
Wyoming
Change net salvage percentages on
Mining Accounts 399.41 and 399.43 (128,830)(54,203)(22,821)(8,083)
Expedite Amortization Period for
J Production Excess Reserves to offset (919,906)(326,851)(5,790,215)(2,432,049)Carbon Shortened Life
Expedite Amortization Period for
K Additional Production Excess (295,745)(105,081)(1,861,522)(781,891)Reserves
Expedite Amortization Period forL (887,031)(1,147,951)Distribution Excess Reserve (19,599,599)(17,564,617)
Calculate depreciation rates and
remaining lives using June 30,2013
M actual plant and reserve balances for (575,740)(116,192)(1,906,995)(955,628)all plant without a designated
terminal life
Change General Plant lives forN (309,162)(224,779)Accounts 390,392.09 and 396.03 (2,121,718)(1,246,291)
Extend Klamath life to 2022 forO.1 (352,235)(125,152)Wyommg &Idaho (2,217,094)
SETTLEMENT $88,262,777 $31,119,522 $17,768,777 $4,614,970
*Utah already treats the Klamath-Associated assets as havinga depreciable end life of December
31,2022.
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12.The Stipulating Parties have agreed to extend the terminal life estimate for
the Gadsby Plant from December 31,2022,to December 31,2032.This adjustment
results in new lower depreciation rates,includingthe impact of adding estimated interim
retirements for the extended period.The stipulated depreciation rates also include
recognition of the excess reserve adjustment in the calculation.The stipulated
depreciation rates have been computed using an estimated terminal removal rate of
$40/kW.(Adjustment A)
13.The Stipulating Parties have agreed to shorten the terminal life on the
James River Plant from December 31,2016,to December 31,2015,to correct an error in
the original Application,and to reduce net salvage estimated in the calculation from -1%
to zero.These changes result in higher depreciation rates.(Adjustment B)
14.The Stipulating Parties agree that,for the Chehalis Plant,Currant Creek
Plant,Lake Side Plant,Hermiston Plant and Gadsby Peaker Plant (Units 4-6),the interim
retirement curve for Account 343 Prime Movers is changed from a 40-Ri to a 45-R2.5·
There is no change in the proposed terminal removal dates for each of these plants from
those presented in the study.The Stipulating Parties agree to lower the terminal removal
cost for the CCCT gas units from the Company's proposed level of $20/kW to $15/kW.
(Adjustment C)
15.The Stipulating Parties agree that wind generation units will use a 30-year
terminal life.The terminal removal cost has been lowered from the Company's proposed
level of $9/kW to $7/kW.(Adjustment D)
16.The Stipulating Parties agree that the Carbon Plant terminal net salvage
estimate is reduced from the proposed $330/kW to $117/kW and the stipulated
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depreciation rates are calculated based on the April 2015 retirement date.This terminal
net salvage estimate of $117/kW is used for calculating rates in this Stipulation and will
not be relied on in developing future removal cost estimates for other generation
facilities.Until actual results are available,updated current estimates will be provided in
other appropriate filings,and to the extent the updated estimates differ from the
$117/kW,this issue can be reexamined in those filings.The amount ultimately deferred
for the Carbon Plant will be trued up to actual prudently incurred removal costs in
accordance with the procedures set forth in the stipulation in Docket No.11-035-200 (the
"GRC Stipulation").The remaining plant balances for the Carbon Plant will be recovered
through 2020 consistent with the GRC Stipulation.(Adjustment E)
17.The Stipulating Parties accept the Company's proposed method in the
study to use Iowa Curves to determine interim retirements for production facilities with
terminal lives.The proposed depreciation rates reflect adjustments to the retirement
curves on coal generation facilities in Account 311 Structures and Improvements from
90-R2 to 120-Ri.s,Account 312 Boiler Plant Equipment from 60-Li to 68-So and Account
314 Turbogenerator Units from 55-Li to 57-So.Reliance on the Company's Iowa Curve
method for settlement purposes does not prevent parties from taking a different position
on this issue in future depreciation cases.(Adjustment F)
18.The Stipulating Parties agree to extend lives on transmission assets by:(1)
extending the curve for Account 353 Station Equipment from the proposed 57-So to a 58-
So;(2)extending the curve for Account 356 Overhead Conductors and Devices from 60-
R3 to 63-R3;and (3)merging Account 353.7 Supervisory Equipment with Account 353
Station Equipment resulting in a change to the life-curve combination and related net
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salvage for those assets from the proposed 20-R2 with zero net salvage to 58-So with -5%
net salvage.All other lives and retirement curves are accepted as proposed by the
Company.Any transmission excess reserve balance will be amortized over the
remaining life of the assets rather than on an expedited basis.As part of calculating the
stipulated depreciation rates,the depreciation reserve has been redistributed within the
transmission function resulting in reduced rates on all accounts within the transmission
function and an overall reduction in the composite depreciation rates on those facilities.
(Adjustment G)
19.The Stipulating Parties agree to extend lives on distribution assets by
merging Account 362.7 Supervisory Equipment with Account 362 Substation Equipment,
and using the appropriate state-specific lives for Account 362 in Utah,Idaho and
Wyoming.(Adjustment H)
20.The Stipulating Parties agree to amortize net salvage on specific mining
accounts as follows:(1)stipulated depreciation rates for Utah mining assets have been
established using a terminal life as established in the filed study;(2)net salvage
percentages have been adjusted for Account 399.41 Surface Processing Equipment -
Preparation Plant from -7%to -6%and for Account 399.46 LongwallEquipment from
5%to 7%;and (3)depreciation reserves have been reallocated within the mining
accounts.As a result,the stipulated depreciation rates are lower than the Company's
proposed rates on most of the mining accounts.(Adjustment I)
21.In order to offset the depreciation expense impacts of the shortened
remaining life at the Carbon Plant,which is calculated to be $34.7 million,the Stipulating
Parties agree to expedite the amortization of the excess depreciation reserves at the
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Gadsby Plant and the Hunter Plant.The Stipulating Parties agree that the excess reserve
at the Gadsby Plant and the Hunter Plant,calculated as of December 31,2011,will be
returned on a straight line basis.The excess reserve of $21,073,503 associated with the
Gadsby Plant will be amortized based on 9 years and the excess reserve of $29,635,920
associated with the Hunter Plant will be amortized based on 5 years,resulting in an
annual amortization of $8.2 million.These amounts will be recorded as a separate item
by crediting depreciation expense and debiting the depreciation reserve.The new
depreciation rates for the Hunter Plant and Gadsby Plant have been recomputed
excluding the above identified amounts of excess reserve.This recalculation of rates
produced an estimated increase in depreciation expense of $2.4 million.Coupled with
the $8.2 million excess reserve amount,this results in a net annual decrease in
depreciation expense of $5.8 million.The Stipulating Parties agree the excess reserve
amortization will occur annuallystarting January 1,2014,and will continue until the full
$34.7 million is returned or ending with the implementation of new depreciation rates
resulting from the next depreciation study.During the next depreciation case,an
assessment will be made as to the final disposition of any remaining amount of the $34.7
million which has not been returned at that time.(Adjustment J)
22.The Stipulating Parties agree to amortize depreciation excess reserve for
two other steam generation plants with an excess reserve as of December 31,2011,the
Blundell Plant with an excess reserve of $7,852,016 and the Colstrip Plant with an excess
reserve of $22,930,383,as follows:(1)the annual amount is determined for each plant by
dividing the excess reserve by 10;(2)the annual amortization will occur beginning
January 1,2014,until new depreciation rates resulting from the next depreciation study
9
are implemented;and (3)the stipulated depreciation rates are determined by excluding
the identified excess reserve in the calculation.This adjustment is intended to offset the
large steam plant increase in this Stipulation and does not set precedent for any future
depreciation study.(Adjustment K)
23.The Stipulating Parties agree to amortize depreciation excess reserves on
distribution plant for Utah,Idaho and Wyomingas follows:the annual amortization has
been determined for each state by identifying the excess reserve for each state
individuallyin the Company's filed study as of December 31,2011,and then dividing the
excess reserve for Utah by 6.5 years,the excess reserve for Idaho by 13 years,and the
excess reserve for Wyoming by 15 years.The stipulated depreciation rates have been
determined by excluding the identified excess reserve amounts from the calculation.The
annual amortization will occur beginning January 1,2014,until new depreciation rates
from the next depreciation study are implemented.This adjustment is intended to offset
the large steam plant increase in this Stipulation and does not set precedent for any future
depreciation study.(Adjustment L)
24.The Stipulating Parties agree to stipulated depreciation rates calculated
using June 30,2013,actual account balances within specific functions without terminal
lives,includingtransmission,Utah,Idaho and Wyomingdistribution and Utah,Idaho and
Wyominggeneral plant.(Adjustment M)
25.The Stipulating Parties agree to adjust general plant lives to be consistent
with the Oregon Settlement.Utah,Idaho and Wyoming depreciation rates have been
adjusted using the life-curve combinations agreed to in Oregon.For Utah,Account 390
Structures and Improvements,the life has been changed from 45-So to 58-Ri,Account
10
392.09 Transportation Equipment-Trailers from 28-Si to 34-L2 and Account 396.03 Light
Power Operated Equipment continues to use 9-L3.Each state's estimated salvage
remains as provided in the Company's originally filed depreciation study.(Adjustment
N)
26.For the depreciation rates for Wyoming and Idaho,the Stipulating Parties
agree to adjust Klamath-Accelerated depreciation to an end date of December 31,2022,
consistent with the approved life in Utah.The life may be reassessed in the next
depreciation cases in Wyoming and Idaho.If Klamath-Accelerated facilities are retired
prior to December 31,2022,return of and on any remaining balance will continue after
retirement of the facilities as though it remained in service through December 31,2022,
and the Stipulating Parties agree not to challenge this recovery based on "used and
useful"arguments.(Adjustment O)
27.The Stipulating Parties agree to the Company's proposal to move the
balance of communication equipment to mass asset accounting with a consistent 24-year
life and a depreciation rate of 4.3%.The depreciation reserves will continue to be
maintained on a state basis which ensures no inadvertent jurisdictional transfer of
depreciation reserve benefits created from different depreciation rates historically being
used by each state.
28.The Stipulating Parties agree that the Company will provide a section in
the next depreciation study,for informational purposes only,listing the specific mining
assets,reserve balances,and respective lives owned by its Wyomingmining subsidiary.
29.A new depreciation study will be filed with the Public Service
Commission of Utah no later than five years from the date of the written order resolving
11
the issues in this Docket,or as otherwise ordered by the Commission.The Stipulating
Parties agree the Company will maintain the right to file a new depreciation study sooner
than five years.
30.The Stipulating Parties agree the Company will implement a reporting
system to keep the Stipulating Parties and the Utah,Idaho and Wyoming Commissions
informed regarding any matters likely to have implications regarding potential stranded
costs of generating assets.The Company will propose a reporting method by no later than
December 31,2013.
31.The Stipulating Parties agree the Company will provide updated cost
estimates regarding Carbon Plant's terminal net salvage,including any new third-party
studies as part of the Company's next general rate cases in Utah,Idaho,and Wyoming.
32.The Stipulating Parties agree to adhere to the depreciation study treatment
established in paragraphs 43 -45 of the GRC Stipulation.Recovery of the deferral shall
be allocated to customers as determined by the Commission in the Company's 2014 Utah
General Rate Case.The Company agrees to propose an allocation of any deferred amount
in the 2014 Utah General Rate Case and all other Stipulating Parties reserve their right to
respond.
General Terms and Conditions
33.To the extent this Stipulation calls out specific rates,or includes any
discussion of rates for states other than Utah,those discussions are for illustrative
purposes only,and the Stipulating Parties do not intend to bind other state commissions
or create precedent in other states.
34.Not all Stipulating Parties agree that each aspect of this Stipulation is
warranted or supportable in isolation.Utah Code Ann.§54-7-1 authorizes the
12
Commission to approve a settlement so long as the settlement is just and reasonable
in result.While the Stipulating Parties are not able to agree that each specific
component of this Stipulation is just and reasonable in isolation,all of the Stipulating
Parties agree that this Stipulationas a whole is just and reasonable in result and in the
public interest.
35.All negotiations related to this Stipulation are confidential,and no
Stipulating Party shall be bound by any position asserted in negotiations.Except as
expressly provided in this Stipulation,and in accordance with Utah Admin.Code
R746-100-10.F.5,neither the execution of this Stipulation nor the order adopting it
shall be deemed to constitute an admission or acknowledgment by any Stipulating Party
of the validity or invalidity of any principle or practice of regulatory accounting or
ratemaking;nor shall they be construed to constitute the basis of an estoppel or waiver by
any Stipulating Party;nor shall they be introduced or used as evidence for any other
purpose in a future proceeding by any Stipulating Party except in a proceeding to enforce
this Stipulation.
36.The Stipulating Parties agree that no part of this Stipulation or the
formulae and methodologies used in developing the same or a Commission order
approving the same shall in any manner be argued or considered as precedential in
any future case except with regard to issues expressly called-out and resolved by this
Stipulation.This Stipulationdoes not resolve and does not provide any inferences
regarding,and the Stipulating Parties are free to take any position with respect to any
issues not specifically called-out and settled herein.
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37.The Stipulating Parties request that the Commission hold a hearing on
this Stipulation.Rocky Mountain Power,the DPU,and the OCS each will,and other
parties may,make one or more witnesses available to explain and offer further
support for this Stipulation.The Stipulating Parties shall support the
Commission's approval of this Stipulation.As applied to the Division and the
Office,the explanationand support shall be consistent with their statutory authority
and responsibility.
38.The Stipulating Parties agree that if any person challenges the approval
of this Stipulation or requests rehearing or reconsideration of any order of the
Commission approving this Stipulation,each Stipulating Party will use its best efforts
to support the terms and conditions of this Stipulation.As applied to the DPU and
the OCS,the phrase "use its best efforts"means that they shall do so in a manner
consistent with their statutory authorityand responsibility.In the event any person seeks
judicialreview of a Commission order approving this Stipulation,no Stipulating Party
shall take a position in that judicialreview proceeding in opposition to the Stipulation.
39.Except with regard to the obligations of the Stipulating Parties under the
four immediately preceding paragraphs of this Stipulation,this Stipulation shall not
be final and binding on the Stipulating Parties until it has been approved without
material change or condition by the Commission.
40.This Stipulation is an integrated whole,and any Stipulating Party may
withdraw from it if it is not approved without material change or condition by the
Commission or if the Commission's approval is rejected or materiallyconditioned by
a reviewing court.If the Commission rejects any part of this Stipulation or imposes any
14
material change or condition on approval of this Stipulation or if the Commission's
approval of this Stipulation is rejected or materially conditioned by a reviewing court,
the Parties agree to meet and discuss the applicable Commission or court order within
five business days of its issuance and to attempt in good faith to determine if they are
willing to modify the Stipulation consistent with the order.No Stipulating Party shall
withdraw from the Stipulation prior to complying with the foregoing sentence.If any
Party withdraws from the Stipulation,any Stipulating Party retains the right to seek
additional procedures before the Commission,including presentation of testimony and
cross-examination of witnesses,with respect to issues resolved by the Stipulation,and
no party shall be bound or prejudiced by the terms and conditions of the Stipulation.
41.This Stipulation may be executed by individual Stipulating Parties
through two or more separate,conformed copies,the aggregate of which will be
considered as an integrated instrument.
BASED ON THE FOREGOING,the Stipulating Parties request that the
Commission issue an order approving this Stipulation and adopting the terms and
conditions of this Stipulation.
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RESPECTFULLY SUBMITTED:August 30,2013.
Mark C.Moench
Yvonne R.Hogle
Attorneysfor Rocky Mountain Power
Patricia E.Schmid
Attorney for Division of Public Utilities
Michele Beck
Office of Consumer Services
Gary A.Dodge
Attorney for Utah Association of
Energy Users
16
RESPECTFULLY SUBMITTED:August ,2013.
Mark C.Moench
Yvonne R.Hogle
Attorneysfor Rocky Mountain Power
Patricia E.Schmid
Attorneyfor Division of Public Utilities
Michele Beck
Office of Consurner Services
Gary A.Dodge
Attorneyfor Utah Association of
Energy Users
16
RESPECTFULLY SUBMITTED:August i,2013.
Mark C.Moench
Yvonne R.Hogle
Attorneysfor Rocky Mountain Power
Patricia E.Schmid
Attorneyfor Division of Public Utilities
Michele Beck "'
Office of Consumer Services
Gary A.Dodge
Attorneyfor Utah Association of
Energy Users
16
RESPECTFULLY SUBMITTED:August 30,2013.
Mark C.Moench
Yvonne R.Hogle
Attorneys for Rocky Mountain Power
Patricia E.Schmid
Attorney for Division of Public Utilities
Michele Beck
Office of Consumer Services
G .Dodg
Atto e for ah Association o
Energy sers
16
Attachment 1
Attachment 1 -Stipulated Rates Page 1 of 12
PACIFICORP
COMPARISON OF SUMMARY OF ESTIMATED SURVIVOR CURVES,NET SALVAGE PERCENT,ORIGINAL COST,BOOK DEPREClATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO PACIFICORP PROPOSAL AND STIPULATED SCENARIO AS OF DECEMBER 31,2013*
FINAL SETTLEMENT
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEl
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
STEAM PRODUCTION PLANT
BLUNDELL
310.20 Land Rights 35,883,106.87 12-2037 SQUARE O 637,460 1.78 12-2037 SQUARE O 749,645 2.09 112,185
311.00 Structures and Improvements 7,987,766.88 12-2037 90-R2 (4)174,085 2.18 12-2037 120-R1.5 (4)200,384 2.51 26,299
312.00 Boiler Plant Equipment 32,138,163.44 12-2037 60-L1 (4)904,045 2.81 12-2037 68-SD (3)956,383 2.98 52,338
314.00 Turbogenerator Units 31,553,409.38 12-2037 55-L1 (6)979,401 3.10 12-2037 57-SO (5)1,041,217 3.30 61,816
315.00 Accessory Electric Equipment 7,466,709.87 12-2037 75-R2.5 (3)180,669 2.42 12-2037 75-R2.5 (3)201,322 2.70 20,653
316.00 Miscellaneous Power Plant Equipment 1,201,253.01 12-2037 40-01 (5)41,782 3.48 12-2037 40-01 (5)45,166 3.76 3,384
Reserve Amortization (785,202)(785,202)
TOTAL BLUNDELL 116,230,409.45 2,917,442 2.51 2,408,915 2.07 (508,527)
CR
311.00 Structures and Improvements 15,307,552.93 04-2015 90-R2 (48)9,745,917 63.67 04-2015 120-R1.5 (17)6,179,740 40.37 (3,566,177)
312.00 Boiler Plant Equipment 69,815,616.05 04-2015 60-L1 (47)47,039,905 67.38 04-2015 68-SO (17)31,201,031 44.69 (15,838,874)
314.00 Turbogenerator Units 27,988,926.58 04-2015 55-L1 (47)18,973,875 67.79 04-2015 57-SD (17)12,639,970 45.16 (6,333,905)
315.00 Accessory Electric Equipment 6,186,681.77 04-2015 75-R2.5 (47)4,228,338 68.35 04-2015 75-R2.5 (17)2,831,240 45.76 (1,397,098)
316.00 Miscellaneous Power Plant Equipment 785,531.90 04-2015 40-01 (47)626,361 79.74 04-2015 40-01 (17)446,166 56.80 (180,195)
TOTAL CARBON 120,084,309.23 80,614,396 67.13 53,298,147 44.38 (27,316,249)
310.20 Land Rights 1,201,891.85 12-2042 SQUARE O 34,819 2.90 12-2042 SQUARE O 34,717 2.89 (102)
311.00 Structures and Improvements 59,529,735.65 12-2042 90-R2 (7)1,432,099 2.41 12-2042 120-R1.5 (6)1,393,362 2.34 (38,737)
312.00 Boiler Plant Equipment 338,609,787.76 12-2042 60-L1 (6)10,275,967 3.03 12-2042 68-SD (5)9,791,222 2.89 (484,745)
314.00 Turbogenerator Units 67,254,416.97 12-2042 55-L1 (8)2,007,513 2.98 12-2042 57-SO (7)1,916,204 2.85 (91,309)
315.00 Accessory Electric Equipment 66,300,088.91 12-2042 75-R2.5 (5)1,564,911 2.36 12-2042 75-R2.5 (5)1,541,451 2.32 (23,460)
316.00 Miscellaneous Power Plant Equipment 4,007,073.96 12-2042 40-01 (7)134,348 3.35 12-2042 40-01 (7)132,640 3.31 (1.708)
TOTAL CHOLLA 536,902,995.10 15,449,657 2.88 14,809,596 2.76 (640,061)
COLSTRIP
311.00 Structures and Improvements 58,645,567.13 12-2046 90-R2 (8)961,694 1.64 12-2046 120-R1.5 (6)1,102,381 1.88 140,687
312.00 Boiler Plant Equipment 117,788,667.31 12-2046 60-L1 (7)2,392,258 2.03 12-2046 68-SD (6)2,634,729 2.24 242,471
314.00 Turbogenerator Units 34,006,214.12 12-2046 55-L1 (9)821,944 2.42 12-2046 57-SO (8)889,007 2.61 67,063
315.00 Accessory Electric Equipment 8,893,886.22 12-2046 75-R2.5 (5)133,722 1.50 12-2046 75-R2.5 (5)162,961 1.83 29,239
316.00 Miscellaneous Power Plant Equipment 2,124,534.92 12-2046 40-01 (8)55,221 2.60 12-2046 40-01 (7)61,662 2.90 6,441
Reserve Amortization (2,293,038)(2,293,038)
TOTAL COLSTRIP 221,458,869.70 4,364,839 1.97 2,557,702 1.15 (1,807,137)
C_RM
311.00 Structures and Improvements 36,504,160.20 12-2034 90-R2 (7)796,185 2.18 12-2034 120-R1.5 (6)771,491 2.11 (24,694)
312.00 Boiler Plant Equipment 102,174,076.66 12-2034 60-L1 (6)3,227,313 3.16 12-2034 68-SO (5)3,068,989 3.00 (158,324)
314.00 Turbogenerator Units 27,213,964.86 12-2034 55-L1 (7)964,295 3.54 12-2034 57-SO (7)953,201 3.50 (11,094)
315.00 Accessory Electric Equipment 16,744,309.76 12-2034 75-R2.5 (5)344,121 2.06 12-2034 75-R2.5 (5)341,644 2.04 (2,477)
316.00 Miscellaneous Power Plant Equipment 1,646,012.04 12-2034 40-01 (7)52,063 3.16 12-2034 40-01 (7)51,273 3.11 (790)
TOTAL CRAIG 184,282,523.52 5,383,977 2.92 5,186,598 2.81 (197,379)
DAVE JOHNSTON
310.20 Land Rights 99,970.26 12-2027 SQUARE O 2,345 2.35 12-2027 SQUARE O 2,304 2.30 (41)
311.00 Structures and Improvements 151,253,466.81 12-2027 90-R2 (4)8,423,695 5.57 12-2027 120-R1.5 (4)8,412,996 5.56 (10,699)
312.00 Boiler Plant Equipment 688,471,036.60 12-2027 60-L1 (4)39,361,986 5.72 12-2027 68-SO (4)39,169,525 5.69 (192,461)
314.00 Turbogenerator Units 98,128,001.58 12-2027 55-L1 (5)4,778,903 4.87 12-2027 57-SD (5)4,731,860 4.82 (47,043)
315.00 Accessory Electric Equipment 60,114,470.64 12-2027 75-R2.5 (4)3,462,617 5.76 12-2027 75-R2.5 (3)3,410,792 5.67 (51,825)
316.00 Miscellaneous Power Plant Equipment 8,382,702.84 12-2027 40-01 (5)513,652 6.13 12-2027 40-01 (4)505,764 6.03 (7,888)
TOTAL DAVE JOHNSTON 1,006,449,648.73 56,543,198 5.62 56,233,241 5.59 (309,957)
GADSBY
311.00 Structures and Improvements 15,146,477.80 12-2022 90-R2 (13)129,988 0.86 12-2032 120-R1.5 (15)305,566 2.02 175,578
312.00 Boiler Plant Equipment 37,667,118.15 12-2022 60-L1 (13)485,382 1.29 12-2032 68-SD (13)837,698 2.22 352,316
314.00 Turbogenerator Units 19,044,013.52 12-2022 55-L1 (13)305,875 1.61 12-2032 57-SD (15)462,691 2.43 156,816
Attachment 1 -Stipulated Rates Page 2 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
315.00 Accessory Electric Equipment 7,776,019.36 12-2022 75-R2.5 (13)262,303 3.37 12-2032 75-R2.5 (14)223,415 2.87 (38,888)
316.00 Miscellaneous Power Plant Equipment 438,918.46 12-2022 40-01 (12)10,075 2.30 12-2032 40-01 (13)13,933 3.17 3,858
(2,341,500)(2,341,500)
TOTAL GADSBY 80,072,547.29 1,193,623 1.49 (498,197)(0.62)(1,691,820)
311.00 Structures and Improvements 17,496,937.91 12-2030 90-R2 (5)807,720 4.62 12-2030 120-R1.5 (5)807,709 4.62 (11)
312.00 Boiler Plant Equipment 55,025,072.94 12-2030 60-L1 (5)1,762,622 3.20 12-2030 68-SD (5)1,728,640 3.14 (33,982)
314.00 Turbogenerator Units 9,132,027.11 12-2030 55-L1 (6)343,218 3.76 12-2030 57-SD (6)337,005 3.69 (6,213)
315.00 Accessory Electric Equipment 2,506,150.48 12-2030 75-R2.5 (5)45,520 1.82 12-2030 75-R2.5 (5)43,730 1.74 (1,790)
316.00 Miscellaneous Power Plant Equipment 1,157,786.57 12-2030 40-01 (6)38,040 3.29 12-2030 40-01 (6)37,283 3.22 (757)
TOTAL HAYDEN 85,317,975.01 2,997,120 3.51 2,954,367 3.46 (42,753)
310.20 Land Rights 246,337.54 12-2042 SQUARE O 3,818 1.55 12-2042 SQUARE O 3,972 1.61 154
311.00 Structures and Improvements 205,687,039.72 12-2042 90-R2 (8)3,848,405 1.87 12-2042 120-R1.5 (7)3,961,970 1.93 113,565
312.00 Boiler Plant Equipment 702,626,566.22 12-2042 60-L1 (7)20,080,126 2.86 12-2042 68-SD (6)19,619,877 2.79 (460,249)
314.00 Turbogenerator Units 222,126,262.00 12-2042 55-L1 (8)7,018,485 3.16 12-2042 57-SO (8)7,035,448 3.17 16,963
315.00 Accessory Electric Equipment 97,810,676.69 12-2042 75-R2.5 (6)1,836,981 1.88 12-2042 75-R2.5 (6)1,923,169 1.97 86,188
316.00 Miscellaneous Power Plant Equipment 3,507,125.69 12-2042 40-01 (8)105,228 3.00 12-2042 40-01 (8)107,948 3.08 2,720
Reserve Amortization (5,927,184)(5,927,184)
TOTAL HUNTER 1,232,004,007.86 32,893,043 2.67 26,725,200 2.17 (6,167,843)
HUNTINGTON
311.00 Structures and Improvements 115,994,871.79 12-2036 90-R2 (8)2,836,862 2.45 12-2036 120-R1.5 (7)2,766,681 2.39 (70,181)
312.00 Boiler Plant Equipment 536,092,514.46 12-2036 60-L1 (6)19,882,251 3.71 12-2036 68-SO (6)19,525,452 3.64 (356,799)
314.00 Turbogenerator Units 120,883,824.42 12-2036 55-L1 (8)4,277,694 3.54 12-2036 57-SD (7)4,152,261 3.43 (125,433)
315.00 Accessory Electric Equipment 46,144,673.91 12-2036 75-R2.5 (6)1,294,185 2.80 12-2036 75-R2.5 (6)1,283,203 2.78 (10,982)
316.00 Miscellaneous Power Plant Equipment 2,628,590.18 12-2036 40-01 (7)104,547 3.98 12-2036 40-01 (7)103,973 3.96 (574)
TOTAL HUNTINGTON 821,744,474.76 28,395,539 3.46 27,831,570 3.39 (563,969)
JAMES RIVER
311.00 Structures and Improvements 5,711,884.85 12-2016 90-R2 (1)265,193 4.64 12-2015 120-R1.5 0 366,557 6.42 101,364
312.00 Boiler Plant Equipment 5,717,447.08 12-2016 60-L1 (1)270,596 4.73 12-2015 68-SO O 372,396 6.51 101,800
314.00 Turbogenerator Units 18,302,388.07 12-2016 55-L1 (1)871,330 4.76 12-2015 57-SD 0 1,214,959 6.64 343,629
315.00 Accessory Electric Equipment 4,287,195.19 12-2016 75-R2.5 (1)201,543 4.70 12-2015 75-R2.5 0 277,846 6.48 76,303
TOTAL JAMES RIVER 34,018,915.19 1,608,662 4.73 2,231,758 6.56 623,096
JIM BRIDGER
310.20 Land Rights 281,111.10 12-2037 SQUARE O 4,014 1.43 12-2037 SQUARE O 3,828 1.36 (186)
311.00 Structures and Improvements 139,335,557.25 12-2037 90-R2 (9)2,698,173 1.94 12-2037 120-R1.5 (8)2,607,794 1.87 (90,379)
312.00 Boiler Plant Equipment 695,882,280.73 12-2037 60-L1 (8)20,897,500 3.00 12-2037 68-SO (7)19,874,604 2.86 (1,022,896)
314.00 Turbogenerator Units 212,082,398.67 12-2037 55-L1 (9)7,322,037 3.45 12-2037 57-SD (8)7,117,884 3.36 (204,153)
315.00 Accessory Electric Equipment 58,392,863.58 12-2037 75-R2.5 (7)1,153,665 1.98 12-2037 75-R2.5 (7)1,128,566 1.93 (25,099)
316.00 Miscellaneous Power Plant Equipment 3,580,470.80 12-2037 40-01 (8)113,117 3.16 12-2037 40-01 (8)111,544 3.12 (1,573)
TOTAL JIM BRIDGER 1,109,554,682.13 32,188,506 2.90 30,844,220 2.78 (1,344,286)
NAUGHTON
310.20 Land Rights 15,015.87 12-2029 SQUARE O 222 1.48 12-2029 SQUARE O 218 1.45 (4)
311.00 Structures and Improvements 113,466,831.51 12-2029 90-R2 (5)4,914,720 4.33 12-2029 120-R1.5 (5)4,929,732 4.34 15,012
312.00 Boiler Plant Equipment 516,727,023.29 12-2029 60-L1 (5)25,403,539 4.92 12-2029 68-SD (4)24,835,413 4.81 (568,126)
314.00 Turbogenerator Units 77,841,079.96 12-2029 55-L1 (6)3,273,322 4.21 12-2029 57-SO (6)3,245,598 4.17 (27,724)
315.00 Accessory Electric Equipment 61,140,202.31 12-2029 75-R2.5 (4)3,132,974 5.12 12-2029 75-R2.5 (4)3,135,107 5.13 2,133
316.00 Miscellaneous Power Plant Equipment 1,941,066.52 12-2029 40-01 (6)99,790 5.14 12-2029 40-01 (6)99,920 5.15 130
TOTAL NAUGHTON 771,131,219.46 36,824,567 4.78 36,245,988 4.70 (578,579)
WYODAK
310.20 Land Rights 164,796.80 12-2039 SQUARE O 2,810 1.71 12-2039 SQUARE O 2,726 1.65 (84)
311.00 Structures and Improvements 50,999,493.55 12-2039 90-R2 (6)1,064,464 2.09 12-2039 120-R1.5 (5)1,022,798 2.01 (41,666)
312.00 Boiler Plant Equipment 303,169,721.65 12-2039 60-L1 (5)9,781,965 3.23 12-2039 68-SO (4)9,376,339 3.09 (405,626)
314.00 Turbogenerator Units 62,805,875.16 12-2039 55-L1 (7)2,029,015 3.23 12-2039 57-SO (6)1,958,627 3.12 (70,388)
315.00 Accessory Electric Equipment 27,951,228.60 12-2039 75-R2.5 (4)693,062 2.48 12-2039 75-R2.5 (4)681,063 2.44 (11,999)
316.00 Miscellaneous Power Plant Equipment 1,195,691.48 12-2039 40-01 (6)48,972 4.10 12-2039 40-01 (6)48,714 4.07 (258)
TOTAL WYODAK 446,286,807.24 13,620,288 3.05 13,090,267 2.93 (530,021)
TOTAL DEPRECIABLE STEAM PRODUCTION PLANT 6,765,539,384.67 314,994,857 4.66 273,919,372 4.05 (41,075,485)
Attachment 1 -Stipulated Rates Page 3 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
310.30 Water Rights
Carbon 865,460 63
Dave Johnston 9,700,996 61
Gadsby 8,138 01
Hunter 24,271,831 30
Huntington 1,471,639 00
JimBridger 171,270 00
Naughton 690 97
Wyodak 13,496 80
Total Account 310 3D Water Rights 36,503,523 32
TOTAL STEAM PRODUCTION PLANT 6,802,042,907.99 314,994,857 4.63 273,919,372 4.03 (41,075,485)
HYDRAULIC PRODUCTION PLANT
ASHTON/ST.ANTHONY
330.20 Land Rights 28,699 78 12-2027 SQUARE O 801 2 79 12-2027 SQUARE O 801 2.79
331.00 Structures and Improvements 1,173,118 14 12-2027 120-R1 5 (2)39,108 3 33 12-2027 120-R1 5 (2)39,108 3.33
332.00 Reservoirs,Dams and Waterways 29,573,678 59 12-2027 120-R2 (1)1,830,162 6 19 12-2027 120-R2 (1)1,830,162 6.19
333.00 Waterwheels,Turbines and Generators 2,431,402 09 12-2027 90-L1 5 (2)78,004 321 12-2027 90-L1 5 (2)78,004 3.21
334.00 Accessory Electric Equipment 1,358,678 42 12-2027 70-LO (3)51,201 3 77 12-2027 70-LD (3)51,201 3.77
335.00 Miscellaneous Power Plant Equipment 8,518 80 12-2027 75-RO 5 (1)240 2 82 12-2027 75-RO 5 (1)240 2.82
336.00 Roads,Railroads and Bridges 732 06 12-2027 120-R1 5 (5)12 1 64 12-2027 120-R1 5 (5)12 1.64
TOTAL ASHTON/ST.ANTHONY 34,574,827 88 1,999,528 5 78 1,999,528 5.78
BEAR RIVER
330.20 Land Rights 5,879 43 12-2033 SQUARE O 81 1 38 12-2033 SQUARE O 81 1.38
331.00 Structures and Improvements 4,638,270 52 12-2033 120-R1 5 (3)143,190 3 09 12-2033 120-R1 5 (3)143,190 3.09
332.00 Reservoirs,Dams and Waterways 28,903,985 30 12-2033 120-R2 (2)956,665 3 31 12-2033 120-R2 (2)956,665 3.31
333.00 Waterwheels,Turbines and Generators 10,637,089 12 12-2033 90-L1 5 (4)372,788 3 50 12-2033 90-L1 5 (4)372,788 3.50
334.00 Accessory Electric Equipment 4,042,608 89 12-2033 70-LO (4)153,325 3 79 12-2033 70-LD (4)153,325 3.79
335.00 Miscellaneous Power Plant Equipment 80,931 81 12-2033 75-RO 5 (1)2,213 2 73 12-2033 75-RO 5 (1)2,213 2.73
336.00 Roads,Railroads and Bridges 594,627 69 12-2033 120-R1 5 (3)17,478 2 94 12-2033 120-R1 5 (3)17,478 2.94
TOTAL BEAR RIVER 48,903,392 76 1,645,740 3 37 1,645,740 3.37
RED
331.00 Structures and Improvements 56,572 92 12-2016 120-R1 5 0 1,180 2 09 12-2016 120-R1 5 0 1,180 2.09
332.00 Reservoirs,Dams and Waterways 530,917 02 12-2016 120-R2 0 93,670 17 64 12-2016 120-R2 0 93,670 17.64
333.00 Waterwheels,Turbines and Generators 94,984 56 12-2016 90-L1 5 (1)6,454 6 79 12-2016 90-L1 5 (1)6,454 6.79
334.00 Accessory Electric Equipment 614,724 52 12-2016 70-LO O 21,715 3 53 12-2016 70-LD 0 21,715 3.53
335.00 Miscellaneous Power Plant Equipment 15,205 65 12-2016 75-RO 5 0 514 3 38 12-2016 75-RO 5 0 514 3.38
336.00 Roads,Railroads and Bridges 172 45 12-2016 120-R1 5 0 0 0 00 12-2016 120-R1 5 0 0 0.00
TOTAL BEND 1,312,577 12 123,533 9 41 123,533 9.41
BIG FORK
331.00 Structures and Improvements 603,481 95 12-2053 120-R1 5 (5)8,525 1 41 12-2053 120-R1 5 (5)8,525 1.41
332.00 Reservoirs,Dams and Waterways 4,681,574 38 12-2053 120-R2 (4)60,407 1 29 12-2053 120-R2 (4)60,407 1.29
333.00 Waterwheels,Turbines and Generators 1,488,399 02 12-2053 90-L1 5 (8)21,795 1 46 12-2053 90-L1 5 (8)21,795 1.46
334.00 Accessory Electric Equipment 295,205 77 12-2053 70-LO (8)4,475 1 52 12-2053 70-LD (8)4,475 1.52
336.00 Roads,Railroads and Bridges 231,345 98 12-2053 120-R1 5 (4)4,932 2 13 12-2053 120-R1 5 (4)4,932 2.13
TOTAL BIG FORK 7,300,007 10 100,134 1 37 100,134 1.37
CONDIT
330.20 Land Rights FULLY ACCRUED FULLY ACCRUED
330.40 Flood Rights FULLY ACCRUED FULLY ACCRUED
331.00 Structures and Improvements FULLY ACCRUED FULLY ACCRUED
332.00 Reservoirs,Dams and Waterways FULLY ACCRUED FULLY ACCRUED
333.00 Waterwheels,Turbines and Generators FULLY ACCRUED FULLY ACCRUED
334.00 Accessory Electric Equipment FULLY ACCRUED FULLY ACCRUED
335.00 Miscellaneous Power Plant Equipment FULLY ACCRUED FULLY ACCRUED
336.00 Roads,Railroads and Bridges FULLY ACCRUED FULLY ACCRUED
TOTAL CONDIT
Attachment 1 -Stipulated Rates Page 4 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
330.30 WaterRights 4,818.31 12-2024 SQUARE O 150 3.11 12-2024 SQUARE O 150 3.11
330.40 Flood Rights 90,968.42 12-2024 SQUARE O 3,031 3.33 12-2024 SQUARE O 3,031 3.33
331.00 Structures and Improvements 3,948,380.27 12-2024 120-R1.5 (1)199,880 5.06 12-2024 120-R1.5 (1)199,880 5.06
332.00 Reservoirs,Dams and Waterways 7,511,397.60 12-2024 120-R2 (1)376,502 5.01 12-2024 120-R2 (1)376,502 5.01
333.00 Waterwheels,Turbines and Generators 11,967,826.22 12-2024 90-L1.5 (1)859,713 7.18 12-2024 90-L1.5 (1)859,713 7.18
334.00 Accessory Electric Equipment 2,534,260.56 12-2024 70-LO (2)184,817 7.29 12-2024 70-LD (2)184,817 7.29
335.00 Miscellaneous Power Plant Equipment 12,376.95 12-2024 75-RO.5 (1)560 4.52 12-2024 75-RO.5 (1)560 4.52
336.00 Roads,Railroads and Bridges 569,198.54 12-2024 120-R1.5 (1)25,849 4.54 12-2024 120-R1.5 (1)25,849 4.54
TOTAL CUTLER 26,639,226.87 1,650,502 6.20 1,650,502 6.20
EAGLE POINT
330.20 Land Rights 12,122.48 12-2025 SQUARE O O -12-2025 SQUARE O O
331.00 Structures and Improvements 137,764.98 12-2025 120-R1.5 (1)1,800 1.31 12-2025 120-R1.5 (1)1,800 1.31
332.00 Reservoirs,Dams and Waterways 1,222,846.07 12-2025 120-R2 (1)15,337 1.25 12-2025 120-R2 (1)15,337 1.25
333.00 Waterwheels,Turbines and Generators 247,700.95 12-2025 90-L1.5 (4)765 0.31 12-2025 90-L1.5 (4)765 0.31
334.00 Accessory Electric Equipment 96,830.29 12-2025 70-LO (2)2,592 2.68 12-2025 70-LD (2)2,592 2.68
336.00 Roads,Railroads and Bridges 105,338.24 12-2025 120-R1.5 (1)3,118 2.96 12-2025 120-R1.5 (1)3,118 2.96
TOTAL EAGLE POINT 1,822,603.01 23,612 1.30 23,612 1.30
FOUNTAIN GREEN
331.00 Structures and Improvements FULLY ACCRUED FULLY ACCRUED
332.00 Reservoirs,Dams and Waterways FULLY ACCRUED FULLY ACCRUED
333.00 Waterwheels,Turbines and Generators FULLY ACCRUED FULLY ACCRUED
334.00 Accessory Electric Equipment FULLY ACCRUED FULLY ACCRUED
336.00 Roads,Railroads and Bridges FULLY ACCRUED FULLY ACCRUED
TOTAL FOUNTAIN GREEN
GRANITE
331.00 Structures and Improvements 532,427.64 12-2030 120-R1.5 (2)23,538 4.42 12-2030 120-R1.5 (2)23,538 4.42
332.00 Reservoirs,Dams and Waterways 3,759,568.18 12-2030 120-R2 (1)135,424 3.60 12-2030 120-R2 (1)135,424 3.60
333.00 Waterwheels,Turbines and Generators 715,247.30 12-2030 90-L1.5 (4)21,901 3.06 12-2030 90-L1.5 (4)21,901 3.06
334.00 Accessory Electric Equipment 206,747.71 12-2030 70-LO (3)7,498 3.63 12-2030 70-LD (3)7,498 3.63
335.00 Miscellaneous Power Plant Equipment 1,385.35 12-2030 75-RO.5 (2)34 2.45 12-2030 75-RO.5 (2)34 2.45
TOTAL GRANITE 5,215,376.18 188,395 3.61 188,395 3.61
KLAMATH RIVER
330.20 Land Rights 638,992.96 12-2020 SQUARE O 44,883 7.02 12-2020 SQUARE O 44,883 7.02
330.40 Flood Rights 252,509.75 12-2020 SQUARE O 13,315 5.27 12-2020 SQUARE O 13,315 5.27
331.00 Structures and Improvements 897,708.24 12-2020 120-R1.5 (1)70,648 7.87 12-2020 120-R1.5 (1)70,648 7.87
332.00 Reservoirs,Dams and Waterways 11,715,921.25 12-2020 120-R2 (1)678,026 5.79 12-2020 120-R2 (1)678,026 5.79
333.00 Watensheels,Turbines and Generators 277,224.64 12-2020 90-L1.5 (3)16,198 5.84 12-2020 90-L1.5 (3)16,198 5.84
334.00 Accessory Electric Equipment 836,614.03 12-2020 70-LO (1)69,633 8.32 12-2020 70-LD (1)69,633 8.32
335.00 Miscellaneous Power Plant Equipment 60,488.69 12-2020 75-RO.5 (1)4,184 6.92 12-2020 75-RO.5 (1)4,184 6.92
336.00 Roads,Railroads and Bridges 239,834.16 12-2020 120-R1.5 (1)17,779 7.41 12-2020 120-R1.5 (1)17,779 7.41
TOTAL KLAMATH RIVER 14,919,293.72 914,666 6.13 914,666 6.13
KLAMATH RIVER -ACCELERATED
330.20 Land Rights 40,941.30 12-2019 SQUARE O 2,233 5.45 12-2022 SQUARE O 1,489 (744)
330.40 Flood Rights 1,029.50 12-2019 SQUARE O 56 5.44 12-2022 SQUARE O 37 (19)
331.00 Structures and Improvements 13,695,979.66 12-2019 SQUARE O 1,138,372 8.31 12-2022 SQUARE O 758,914 (379,458)
332.00 Reservoirs,Dams and Waterways 34,075,662.46 12-2019 SQUARE O 2,425,041 7.12 12-2022 SQUARE O 1,616,694 (808,347)
333.00 Waterwheels,Turbines and Generators 17,786,161.61 12-2019 SQUARE O 1,392,722 7.83 12-2022 SQUARE O 928,482 (464,240)
334.00 Accessory Electric Equipment 16,047,648.01 12-2019 SQUARE O 1,491,231 9.29 12-2022 SQUARE O 994,153 (497,078)
335.00 Miscellaneous Power Plant Equipment 173,066.89 12-2019 SQUARE O 11,137 6.44 12-2022 SQUARE O 7,425 (3,712)
336.00 Roads,Railroads and Bridges 2,547,856.13 12-2019 SQUARE O 190,487 7.48 12-2022 SQUARE O 126,991 (63,496)
TOTAL KLAMATH RIVER ACCELERATED 84,368,345.56 6,651,279 7.88 4,434,185 5.26 (2,217,094)
LAST CHANCE
331.00 Structures and Improvements 446,366.87 12-2025 120-R1.5 (1)15,406 3.45 12-2025 120-R1.5 (1)15,406 3.45
332.00 Reservoirs,Dams and Waterways 956,229.40 12-2025 120-R2 (1)38,512 4.03 12-2025 120-R2 (1)38,512 4.03
333.00 Waterwheels,Turbines and Generators 1,060,034.98 12-2025 90-L1.5 (2)35,563 3.35 12-2025 90-L1.5 (2)35,563 3.35
334.00 Accessory Electric Equipment 257,823.55 12-2025 70-LO (2)12,972 5.03 12-2025 70-LD (2)12,972 5.03
336.00 Roads,Railroads and Bridges 64,973.32 12-2025 120-R1.5 (1)1,995 3.07 12-2025 120-R1.5 (1)1,995 3.07
TOTAL LAST CHANCE 2,785,428.12 104,448 3.75 104,448 3.75
Attachment 1 -Stipulated Rates Page 5 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
330.20 Land Rights 20,758.93 12-2033 SQUARE O 389 1.87 12-2033 SQUARE O 389 1.87
330.30 Water Rights 24,129.94 12-2033 SQUARE O 466 1.93 12-2033 SQUARE O 466 1.93
331.00 Structures and Improvements 1,190,919.70 12-2033 120-R1.5 (4)33,297 2.80 12-2033 120-R1.5 (4)33,297 2.80
332.00 Reservoirs,Dams and Waterways 8,222,952.41 12-2033 120-R2 (3)260,898 3.17 12-2033 120-R2 (3)260,898 3.17
333.00 Waterwheels,Turbines and Generators 7,747,695.49 12-2033 90-L1.5 (2)320,003 4.13 12-2033 90-L1.5 (2)320,003 4.13
334.00 Accessory Electric Equipment 282,694.80 12-2033 70-LO (4)9,984 3.53 12-2033 70-LD (4)9,984 3.53
335.00 Miscellaneous Power Plant Equipment 2,860.68 12-2033 75-RO.5 (2)85 2.97 12-2033 75-RO.5 (2)85 2.97
336.00 Roads,Railroads and Bridges 186,242.65 12-2033 120-R1.5 (2)7,129 3.83 12-2033 120-R1.5 (2)7,129 3.83
TOTAL LlFTON 17,678,254.60 632,251 3.58 632,251 3.58
MERWIN
330.20 Land Rights 300,510.01 12-2058 SQUARE O 1,517 0.50 12-2058 SQUARE O 1,517 0.50
330.50 Fish/Wildlife 212,279.74 12-2058 SQUARE O 1,011 0.48 12-2058 SQUARE O 1,011 0.48
331.00 Structures and Improvements 94,372,014.96 12-2058 120-R1.5 (4)1,993,989 2.11 12-2058 120-R1.5 (4)1,993,989 2.11
332.00 Reservoirs,Dams and Waterways 24,113,998.96 12-2058 120-R2 (6)442,208 1.83 12-2058 120-R2 (6)442,208 1.83
333.00 Waterwheels,Turbines and Generators 7,768,646.03 12-2058 90-L1.5 (16)111,834 1.44 12-2058 90-L1.5 (16)111,834 1.44
334.00 Accessory Electric Equipment 9,928,729.92 12-2058 70-LO (8)232,550 2.34 12-2058 70-LD (8)232,550 2.34
335.00 Miscellaneous Power Plant Equipment 157,006.82 12-2058 75-RO.5 (3)3,250 2.07 12-2058 75-RO.5 (3)3,250 2.07
336.00 Roads,Railroads and Bridges 2,138,830.23 12-2058 120-R1.5 (5)34,563 1.62 12-2058 120-R1.5 (5)34,563 1.62
TOTAL MERWIN 138,992,016.67 2,820,922 2.03 2,820,922 2.03
NORTH UMPQUA
331.00 Structures and Improvements 106,864,116.12 12-2038 120-R1.5 (2)4,078,878 3.82 12-2038 120-R1.5 (2)4,078,878 3.82
332.00 Reservoirs,Dams and Waterways 119,045,003.23 12-2038 120-R2 (2)3,452,056 2.90 12-2038 120-R2 (2)3,452,056 2.90
333.00 Watensheels,Turbines and Generators 23,897,206.89 12-2038 90-L1.5 (4)780,725 3.27 12-2038 90-L1.5 (4)780,725 3.27
334.00 Accessory Electric Equipment 15,581,670.98 12-2038 70-LO (4)583,844 3.75 12-2038 70-LD (4)583,844 3.75
335.00 Miscellaneous Power Plant Equipment 707,251.79 12-2038 75-RO.5 (2)21,552 3.05 12-2038 75-RO.5 (2)21,552 3.05
336.00 Roads,Railroads and Bridges 6,806,272.66 12-2038 120-R1.5 (3)185,663 2.73 12-2038 120-R1.5 (3)185,663 2.73
TOTAL NORTH UMPQUA 272,901,521.67 9,102,718 3.34 9,102,718 3.34
OLMSTED
331.00 Structures and Improvements 188,480.45 12-2016 120-R1.5 (1)11,250 5.97 12-2016 120-R1.5 (1)11,250 5.97
334.00 Accessory Electric Equipment 28,230.18 12-2016 70-LO O 2,621 9.28 12-2016 70-LD 0 2,621 9.28
335.00 Miscellaneous Power Plant Equipment 3,224.02 12-2016 75-RO.5 0 144 4.47 12-2016 75-RO.5 0 144 4.47
336.00 Roads,Railroads and Bridges 12,597.63 12-2016 120-R1.5 0 1,601 12.71 12-2016 120-R1.5 0 1,601 12.71
TOTAL OLMSTED 232,532.28 15,616 6.72 15,616 6.72
PM!s
331.00 Structures and Improvements 115,470.45 12-2017 120-R1.5 0 11,734 10.16 12-2017 120-R1.5 0 11,734 10.16
332.00 Reservoirs,Dams and Waterways 95,207.14 12-2017 120-R2 (1)0 0.00 12-2017 120-R2 (1)0 0.00
333.00 Watensheels,Turbines and Generators 72,290.46 12-2017 90-L1.5 (1)0 0.00 12-2017 90-L1.5 (1)O 0.00
334.00 Accessory Electric Equipment 148,531.27 12-2017 70-LO (1)7,273 4.90 12-2017 70-LD (1)7,273 4.90
335.00 Miscellaneous Power Plant Equipment 410.96 12-2017 75-RO.5 0 0 0.00 12-2017 75-RO.5 0 0 0.00
TOTAL PARIS 431,910.28 19,007 4.40 19,007 4.40
PIONEER
330.20 Land Rights 9,247.48 12-2030 SQUARE O 101 1.09 12-2030 SQUARE O 101 1.09
330.30 Water Rights 110,805.67 12-2030 SQUARE O 1,210 1.09 12-2030 SQUARE O 1,210 1.09
331.00 Structures and Improvements 511,367.26 12-2030 120-R1.5 (2)18,118 3.54 12-2030 120-R1.5 (2)18,118 3.54
332.00 Reservoirs,Dams and Waterways 8,084,669.41 12-2030 120-R2 (2)239,907 2.97 12-2030 120-R2 (2)239,907 2.97
333.00 Waterwheels,Turbines and Generators 1,593,836.10 12-2030 90-L1.5 (2)68,640 4.31 12-2030 90-L1.5 (2)68,640 4.31
334.00 Accessory Electric Equipment 533,461.61 12-2030 70-LO (3)19,598 3.67 12-2030 70-LD (3)19,598 3.67
335.00 Miscellaneous Power Plant Equipment 9,467.77 12-2030 75-RO.5 (1)270 2.85 12-2030 75-RO.5 (1)270 2.85
336.00 Roads,Railroads and Bridges 70,497.26 12-2030 120-R1.5 (1)3,643 5.17 12-2030 120-R1.5 (1)3,643 5.17
TOTAL PIONEER 10,923,352.56 351,487 3.22 351,487 3.22
PROSPECT #1,2 AND 4
330.20 Land Rights 3,711.84 12-2038 SQUARE O 75 2.02 12-2038 SQUARE O 75 2.02
330.40 Flood Rights 3,166.96 12-2038 SQUARE O 43 1.36 12-2038 SQUARE O 43 1.36
331.00 Structures and Improvements 3,293,639.53 12-2038 120-R1.5 (3)91,308 2.77 12-2038 120-R1.5 (3)91,308 2.77
332.00 Reservoirs,Dams and Waterways 36,188,926.13 12-2038 120-R2 (2)1,181,931 3.27 12-2038 120-R2 (2)1,181,931 3.27
333.00 Waterwheels,Turbines and Generators 3,875,233.33 12-2038 90-L1.5 (4)123,224 3.18 12-2038 90-L1.5 (4)123,224 3.18
334.00 Accessory Electric Equipment 2,144,390.87 12-2038 70-LO (5)71,541 3.34 12-2038 70-LD (5)71,541 3.34
335.00 Miscellaneous Power Plant Equipment 18,804.09 12-2038 75-RO.5 (2)573 3.05 12-2038 75-RO.5 (2)573 3.05
336.00 Roads,Railroads and Bridges 290,688.82 12-2038 120-R1.5 (3)8,264 2.84 12-2038 120-R1.5 (3)8,264 2.84
TOTAL PROSPECT #1,2 AND 4 45,818,561.57 1,476,959 3.22 1,476,959 3.22
Attachment 1 -Stipulated Rates Page 6 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
PROSPECT#3
331.00 Structures and Improvements 331,999.42 12-2018 120-R1.5 0 18,124 5.46 12-2018 120-R1.5 0 18,124 5.46
332.00 Reservoirs,Dams and Waterways 4,210,644.95 12-2018 120-R2 0 174,936 4.15 12-2018 120-R2 0 174,936 4.15
333.00 Waterwheels,Turbines and Generators 1,799,012.81 12-2018 90-L1.5 0 85,572 4.76 12-2018 90-L1.5 0 85,572 4.76
334.00 Accessory Electric Equipment 468,463.67 12-2018 70-LO (1)24,585 5.25 12-2018 70-LD (1)24,585 5.25
335.00 Miscellaneous Power Plant Equipment 70,751.96 12-2018 75-RO.5 0 2,989 4.22 12-2018 75-RO.5 0 2,989 4.22
336.00 Roads,Railroads and Bridges 58,925.82 12-2018 120-R1.5 (1)1,936 3.29 12-2018 120-R1.5 (1)1,936 3.29
TOTAL PROSPECT #3 6,939,798.63 308,142 4.44 308,142 4.44
SANTA CLARA
331.00 Structures and Improvements 178,622.97 12-2020 120-R1.5 (1)9,019 5.05 12-2020 120-R1.5 (1)9,019 5.05
332.00 Reservoirs,Dams and Waterways 1,133,774.43 12-2020 120-R2 (1)55,769 4.92 12-2020 120-R2 (1)55,769 4.92
333.00 Waterwheels,Turbines and Generators 460,842.83 12-2020 90-L1.5 (1)20,481 4.44 12-2020 90-L1.5 (1)20,481 4.44
334.00 Accessory Electric Equipment 680,466.61 12-2020 70-LO (1)37,186 5.46 12-2020 70-LD (1)37,186 5.46
335.00 Miscellaneous Power Plant Equipment 7,820.65 12-2020 75-RO.5 (1)283 3.62 12-2020 75-RO.5 (1)283 3.62
336.00 Roads,Railroads and Bridges 2,683.77 12-2020 120-R1.5 (2)48 1.79 12-2020 120-R1.5 (2)48 1.79
TOTAL SANTA CLARA 2,464,211.26 122,786 4.98 122,786 4.98
S_TAIR i
331.00 Structures and Improvements 179,687.47 12-2030 120-R1.5 (3)4,274 2.38 12-2030 120-R1.5 (3)4,274 2.38
332.00 Reservoirs,Dams and Waterways 737,423.62 12-2030 120-R2 (2)26,247 3.56 12-2030 120-R2 (2)26,247 3.56
333.00 Waterwheels,Turbines and Generators 514,366.55 12-2030 90-L1.5 (3)12,983 2.52 12-2030 90-L1.5 (3)12,983 2.52
334.00 Accessory Electric Equipment 174,576.17 12-2030 70-LO (3)4,949 2.83 12-2030 70-LO (3)4,949 2.83
336.00 Roads,Railroads and Bridges 5,492.83 12-2030 120-R1.5 (1)279 5.08 12-2030 120-R1.5 (1)279 5.08
TOTAL STAIRS 1,611,546.64 48,732 3.02 48,732 3.02
S_WIFT
330.20 Land Rights 6,277,412.59 12-2058 SQUARE O 53,705 0.86 12-2058 SQUARE O 53,705 0.86
330.50 Fish/Wildlife 97,228.11 12-2058 SQUARE O 851 0.88 12-2058 SQUARE O 851 0.88
331.00 Structures and Improvements 69,147,822.96 12-2058 120-R1.5 (4)1,564,703 2.26 12-2058 120-R1.5 (4)1,564,703 2.26
332.00 Reservoirs,Dams and Waterways 51,129,022.07 12-2058 120-R2 (7)717,022 1.40 12-2058 120-R2 (7)717,022 1.40
333.00 Waterwheels,Turbines and Generators 11,769,137.29 12-2058 90-L1.5 (16)192,004 1.63 12-2058 90-L1.5 (16)192,004 1.63
334.00 Accessory Electric Equipment 4,368,833.74 12-2058 70-LO (8)100,223 2.29 12-2058 70-LD (8)100,223 2.29
335.00 Miscellaneous Power Plant Equipment 409,190.12 12-2058 75-RO.5 (5)5,991 1.46 12-2058 75-RO.5 (5)5,991 1.46
336.00 Roads,Railroads and Bridges 1,008,338.91 12-2058 120-R1.5 (5)19,983 1.98 12-2058 120-R1.5 (5)19,983 1.98
TOTAL SWIFT 144,206,985.79 2,654,482 1.84 2,654,482 1.84
VIVA NAUGHTON
331.00 Structures and Improvements 401,422.23 12-2040 120-R1.5 (3)8,615 2.15 12-2040 120-R1.5 (3)8,615 2.15
332.00 Reservoirs,Dams and Waterways 103,180.88 12-2040 120-R2 (2)2,101 2.04 12-2040 120-R2 (2)2,101 2.04
333.00 Waterwheels,Turbines and Generators 494,000.19 12-2040 90-L1.5 (7)11,188 2.26 12-2040 90-L1.5 (7)11,188 2.26
334.00 Accessory Electric Equipment 166,340.78 12-2040 70-LO (6)4,368 2.63 12-2040 70-LO (6)4,368 2.63
335.00 Miscellaneous Power Plant Equipment 20,313.04 12-2040 75-RO.5 (2)466 2.29 12-2040 75-RO.5 (2)466 2.29
TOTAL VIVA NAUGHTON 1,185,257.12 26,738 2.26 26,738 2.26
WALLOWA FALLS
331.00 Structures and Improvements 111,683.12 12-2016 120-R1.5 0 4,925 4.41 12-2016 120-R1.5 0 4,925 4.41
332.00 Reservoirs,Dams and Waterways 906,296.78 12-2016 120-R2 0 39,745 4.39 12-2016 120-R2 0 39,745 4.39
333.00 Waterwheels,Turbines and Generators 104,470.11 12-2016 90-L1.5 0 9,506 9.10 12-2016 90-L1.5 0 9,506 9.10
334.00 Accessory Electric Equipment 1,369,981.99 12-2016 70-LO O 68,319 4.99 12-2016 70-LD 0 68,319 4.99
336.00 Roads,Railroads and Bridges 309,737.93 12-2016 120-R1.5 0 14,744 4.76 12-2016 120-R1.5 0 14,744 4.76
TOTAL WALLOWA FALLS 2,802,169.93 137,239 4.90 137,239 4.90
WEBER
331.00 Structures and Improvements 365,872.20 12-2020 120-R1.5 (1)12,992 3.55 12-2020 120-R1.5 (1)12,992 3.55
332.00 Reservoirs,Dams and Waterways 1,349,377.37 12-2020 120-R2 (1)52,681 3.90 12-2020 120-R2 (1)52,681 3.90
333.00 Waterwheels,Turbines and Generators 897,363.39 12-2020 90-L1.5 (1)37,139 4.14 12-2020 90-L1.5 (1)37,139 4.14
334.00 Accessory Electric Equipment 250,631.27 12-2020 70-LO (1)24,445 9.75 12-2020 70-LO (1)24,445 9.75
335.00 Miscellaneous Power Plant Equipment 21,962.29 12-2020 75-RO.5 0 871 3.97 12-2020 75-RO.5 0 871 3.97
336.00 Roads,Railroads and Bridges 39,697.96 12-2020 120-R1.5 (1)1,729 4.36 12-2020 120-R1.5 (1)1,729 4.36
TOTAL WEBER 2,924,904.48 129,857 4.44 129,857 4.44
BLE
330.20 Land Rights 761,579.86 12-2058 SQUARE O 6,242 0.82 12-2058 SQUARE O 6,242 0.82
331.00 Structures and Improvements 7,641,824.75 12-2058 120-R1.5 (6)122,411 1.60 12-2058 120-R1.5 (6)122,411 1.60
Attachment 1 -Stipulated Rates Page 7 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
332.00 Reservoirs,Dams and Waterways 36,705,619.02 12-2058 120-R2 (8)515,384 1.40 12-2058 120-R2 (8)515,384 1.40
333.00 Waterwheels,Turbines and Generators 10,568,732.39 12-2058 90-L1.5 (15)177,242 1.68 12-2058 90-L1.5 (15)177,242 1.68
334.00 Accessory Electric Equipment 3,521,875.55 12-2058 70-LO (9)75,366 2.14 12-2058 70-LD (9)75,366 2.14
335.00 Miscellaneous Power Plant Equipment 534,872.60 12-2058 75-RO.5 (5)7,484 1.40 12-2058 75-RO.5 (5)7,484 1.40
336.00 Roads,Railroads and Bridges 1,433,536.86 12-2058 120-R1.5 (5)25,225 1.76 12-2058 120-R1.5 (5)25,225 1.76
TOTAL YALE 61,168,041.03 929,354 1.52 929,354 1.52
HYDRO DECOMMISSIONING RESERVE (a)1,770,617 (a)1,770,617
TOTAL HYDRAULIC PRODUCTION 938,122,142.83 33,948,744 3.62 31,731,650 3.38 (2,217,094)
OTHER PRODUCTION PLANT
CHEHALIS
341.00 Structures and Improvements 23,262,467.97 12-2043 70-S2.5 (4)618,676 2.66 12-2043 70-S2.5 (3)617,223 2.65 (1,453)
342.00 Fuel Holders,Producers and Accessories 1,586,175.13 12-2043 50-R2 (3)45,694 2.88 12-2043 50-R2 (2)45,600 2.87 (94)
343.00 Prime Movers 191,480,138.41 12-2043 40-R1 (5)6,503,214 3.40 12-2043 45-R2.5 (4)5,829,987 3.04 (673,227)
344.00 Generators 82,209,665.52 12-2043 50-R2 (5)2,420,641 2.94 12-2043 50-R2 (4)2,416,032 2.94 (4,609)
345.00 Accessory Electric Equipment 39,186,402.66 12-2043 70-R3 (4)1,056,105 2.70 12-2043 70-R3 (3)1,053,545 2.69 (2,560)
346.00 Miscellaneous Power Plant Equipment 3,234,617.20 12-2043 60-R3 (4)88,122 2.72 12-2043 60-R3 (1)86,111 2.66 (2,011)
TOTAL CHEHALIS 340,959,466.89 10,732,452 3.15 10,048,498 2.95 (683,954)
CURRANT CREEK
341.00 Structures and Improvements 44,108,607.37 12-2045 70-S2.5 (4)1,146,839 2.60 12-2045 70-S2.5 (3)1,141,582 2.59 (5,257)
342.00 Fuel Holders,Producers and Accessories 3,279,417.64 12-2045 50-R2 (3)92,242 2.81 12-2045 50-R2 (2)91,837 2.80 (405)
343.00 Prime Movers 202,632,126.88 12-2045 40-R1 (5)6,812,935 3.36 12-2045 45-R2.5 (4)6,089,986 3.01 (722,949)
344.00 Generators 75,510,400.72 12-2045 50-R2 (4)2,178,156 2.88 12-2045 50-R2 (4)2,193,783 2.91 15,627
345.00 Accessory Electric Equipment 42,361,939.38 12-2045 70-R3 (4)1,124,567 2.65 12-2045 70-R3 (3)1,119,063 2.64 (5,504)
346.00 Miscellaneous Power Plant Equipment 2,965,865.72 12-2045 60-R3 (4)78,635 2.65 12-2045 60-R3 (1)76,679 2.59 (1,956)
TOTAL CURRANT CREEK 370,858,357.71 11,433,374 3.08 10,712,930 2.89 (720,444)
HERMISTON
341.00 Structures and Improvements 12,837,041.13 12-2036 70-S2.5 (4)369,729 2.88 12-2036 70-S2.5 (3)372,482 2.90 2,753
342.00 Fuel Holders,Producers and Accessories 25,049.87 12-2036 50-R2 (3)764 3.05 12-2036 50-R2 (2)771 3.08 7
343.00 Prime Movers 109,425,626.66 12-2036 40-R1 (4)4,058,486 3.71 12-2036 45-R2.5 (4)3,742,396 3.42 (316,090)
344.00 Generators 39,658,872.87 12-2036 50-R2 (4)1,243,244 3.13 12-2036 50-R2 (3)1,253,272 3.16 10,028
345.00 Accessory Electric Equipment 9,094,367.29 12-2036 70-R3 (4)259,597 2.85 12-2036 70-R3 (3)261,820 2.88 2,223
346.00 Miscellaneous Power Plant Equipment 495,647.11 12-2036 60-R3 (3)14,097 2.84 12-2036 60-R3 (1)14,074 2.84 (23)
TOTAL HERMISTON 171,536,604.93 5,945,917 3.47 5,644,815 3.29 (301,102)
LAKE SIDE
341.00 Structures and Improvements 27,839,937.20 12-2047 70-S2.5 (5)776,288 2.79 12-2047 70-S2.5 (4)769,951 2.77 (6,337)
342.00 Fuel Holders,Producers and Accessories 3,483,187.22 12-2047 50-R2 (3)104,689 3.01 12-2047 50-R2 (3)104,965 3.01 276
343.00 Prime Movers 185,373,459.58 12-2047 40-R1 (5)6,450,381 3.48 12-2047 45-R2.5 (4)5,762,263 3.11 (688,118)
344.00 Generators 81,585,461.85 12-2047 50-R2 (5)2,507,285 3.07 12-2047 50-R2 (4)2,486,932 3.05 (20,353)
345.00 Accessory Electric Equipment 44,361,130.90 12-2047 70-R3 (4)1,238,495 2.79 12-2047 70-R3 (3)1,229,065 2.77 (9,430)
346.00 Miscellaneous Power Plant Equipment 3,148,665.84 12-2047 60-R3 (4)89,085 2.83 12-2047 60-R3 (1)86,543 2.75 (2,542)
TOTAL LAKE S1DE 345,791,842.59 11,166,223 3.23 10,439,719 3.02 (726,504)
GADBSY PEAKER UNIT 4-6
341.00 Structures and Improvements 4,239,730.33 12-2032 70-S2.5 (2)144,753 3.41 12-2032 70-S2.5 (1)145,519 3.43 766
342.00 Fuel Holders,Producers and Accessories 2,267,380.89 12-2032 50-R2 (1)80,533 3.55 12-2032 50-R2 (1)81,871 3.61 1,338
343.00 Prime Movers 58,223,301.00 12-2032 40-R1 (2)2,432,175 4.18 12-2032 45-R2.5 (2)2,275,262 3.91 (156,913)
344.00 Generators 15,940,533.38 12-2032 50-R2 (2)570,151 3.58 12-2032 50-R2 (2)579,790 3.64 9,639
345.00 Accessory Electric Equipment 2,916,273.71 12-2032 70-R3 (2)105,154 3.61 12-2032 70-R3 (1)105,466 3.62 312
TOTAL GADBSY PEAKER UNIT 4-6 83,587,219.31 3,332,766 3.99 3,187,908 3.81 (144,858)
LITTLE MOUNTAIN
341.00 Structures and Improvements FULLY ACCRUED FULLY ACCRUED
343.00 Prime Movers FULLY ACCRUED FULLY ACCRUED
345.00 Accessory Electric Equipment FULLY ACCRUED FULLY ACCRUED
346.00 Miscellaneous Power Plant Equipment FULLY ACCRUED FULLY ACCRUED
TOTAL LITTLE MOUNTAIN O O
DUNLAP -WIND
Attachment 1 -Stipulated Rates Page 8 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
341.00 Structures and Improvements 7,580,532.04 12-2040 70-R1 (1)264,388 3.49 12-2040 70-R1 (1)264,383 3.49 (5)
343.00 Prime Movers 207,725,050.55 12-2040 60-R2.5 (1)6,938,591 3.34 12-2040 60-R2.5 (1)6,938,449 3.34 (142)
344.00 Generators 5,552,926.16 12-2040 60-R2.5 (1)185,421 3.34 12-2040 60-R2.5 (1)185,418 3.34 (3)
345.00 Accessory Electric Equipment 12,287,111.68 12-2040 60-R3 (1)404,385 3.29 12-2040 60-R3 0 400,004 3.26 (4,381)
346.00 Miscellaneous Power Plant Equipment 149,026.40 12-2040 60-R3 0 4,849 3.25 12-2040 60-R3 0 4,849 3.25
TOTAL DUNLAP -WIND 233,294,646.83 7,797,634 3.34 7,793,103 3.34 (4,531)
FOOTE CREEK -WIND
341.00 Structures and Improvements 109,124.90 12-2029 70-R1 (1)3,812 3.49 12-2029 70-R1 (1)3,811 3.49 (1)
343.00 Prime Movers 31,779,091.13 12-2029 60-R2.5 (1)901,621 2.84 12-2029 60-R2.5 (1)901,299 2.84 (322)
344.00 Generators 1,604,375.97 12-2029 60-R2.5 (1)45,405 2.83 12-2029 60-R2.5 (1)45,389 2.83 (16)
345.00 Accessory Electric Equipment 2,851,193.12 12-2029 60-R3 (1)79,299 2.78 12-2029 60-R3 (1)79,270 2.78 (29)
TOTAL FOOTE CREEK -WIND 36,343,785.12 1,030,137 2.83 1,029,769 2.83 (368)
GLENROCK -WIND
341.00 Structures and Improvements 9,218,325.50 12-2038 70-R1 (1)325,674 3.53 12-2038 70-R1 (1)325,662 3.53 (12)
343.00 Prime Movers 436,523,665.43 12-2038 60-R2.5 (1)14,725,166 3.37 12-2038 60-R2.5 (1)14,724,528 3.37 (638)
344.00 Generators 13,518,307.85 12-2038 60-R2.5 (1)456,068 3.37 12-2038 60-R2.5 (1)456,048 3.37 (20)
345.00 Accessory Electric Equipment 29,364,689.17 12-2038 60-R3 (1)979,833 3.34 12-2038 60-R3 0 969,141 3.30 (10,692)
346.00 Miscellaneous Power Plant Equipment 1,156,180.05 12-2038 60-R3 0 37,970 3.28 12-2038 60-R3 0 37,969 3.28 (1)
TOTAL GLENROCK -WIND 489,781,168.00 16,524,711 3.37 16,513,348 3.37 (11,363)
GOODNOE HILLS -WIND
341.00 Structures and Improvements 5,393,835.25 12-2038 70-R1 (1)185,424 3.44 12-2038 70-R1 (1)185,414 3.44 (10)
343.00 Prime Movers 162,203,977.81 12-2038 60-R2.5 (1)5,349,543 3.30 12-2038 60-R2.5 (1)5,349,265 3.30 (278)
344.00 Generators 4,484,768.83 12-2038 60-R2.5 (1)148,389 3.31 12-2038 60-R2.5 (1)148,381 3.31 (8)
345.00 Accessory Electric Equipment 9,665,018.50 12-2038 60-R3 (1)316,209 3.27 12-2038 60-R3 0 312,750 3.24 (3,459)
346.00 Miscellaneous Power Plant Equipment 172,144.42 12-2038 60-R3 0 5,520 3.21 12-2038 60-R3 0 5,519 3.21 (1)
TOTAL GOODNOE HILLS -WIND 181,919,744.81 6,005,085 3.30 6,001,329 3.30 (3,756)
HIGH PLAINS /MCFADDEN -WIND
341.00 Structures and Improvements 7,764,311.98 12-2039 70-R1 (1)269,174 3.47 12-2039 70-R1 (1)269,165 3.47 (9)
343.00 Prime Movers 245,611,404.42 12-2039 60-R2.5 (1)8,147,661 3.32 12-2039 60-R2.5 (1)8,147,368 3.32 (293)
344.00 Generators 6,941,164.98 12-2039 60-R2.5 (1)230,133 3.32 12-2039 60-R2.5 (1)230,125 3.32 (8)
345.00 Accessory Electric Equipment 14,735,273.61 12-2039 60-R3 (1)481,879 3.27 12-2039 60-R3 0 476,632 3.23 (5,247)
346.00 Miscellaneous Power Plant Equipment 113,617.52 12-2039 60-R3 0 3,672 3.23 12-2039 60-R3 0 3,672 3.23
TOTAL HIGH PLAINS /MCFADDEN -WIND 275,165,772.51 9,132,519 3.32 9,126,962 3.32 (5,557)
LEANING JUNIPER -WIND
341.00 Structures and Improvements 4,902,328.22 12-2036 70-R1 (1)166,349 3.39 12-2036 70-R1 (1)166,335 3.39 (14)
343.00 Prime Movers 155,858,588.51 12-2036 60-R2.5 (1)5,067,944 3.25 12-2036 60-R2.5 (1)5,067,490 3.25 (454)
344.00 Generators 5,435,823.48 12-2036 60-R2.5 (1)178,237 3.28 12-2036 60-R2.5 (1)178,222 3.28 (15)
345.00 Accessory Electric Equipment 9,062,847.60 12-2036 60-R3 (1)292,805 3.23 12-2036 60-R3 (1)292,779 3.23 (26)
346.00 Miscellaneous Power Plant Equipment 80,941.25 12-2036 60-R3 (1)2,588 3.20 12-2036 60-R3 0 2,559 3.16 (29)
TOTAL LEANING JUNIPER -WIND 175,340,529.06 5,707,923 3.26 5,707,385 3.26 (538)
MARENGO-WIND
341.00 Structures and Improvements 10,120,995.15 12-2037 70-R1 (1)350,882 3.47 12-2037 70-R1 (1)350,860 3.47 (22)
343.00 Prime Movers 326,573,289.27 12-2037 60-R2.5 (1)10,828,012 3.32 12-2037 60-R2.5 (1)10,827,307 3.32 (705)
344.00 Generators 9,332,548.07 12-2037 60-R2.5 (1)309,612 3.32 12-2037 60-R2.5 (1)309,590 3.32 (22)
345.00 Accessory Electric Equipment 19,689,083.90 12-2037 60-R3 (1)644,248 3.27 12-2037 60-R3 (1)644,206 3.27 (42)
346.00 Miscellaneous Power Plant Equipment 336,792.74 12-2037 60-R3 (1)11,071 3.29 12-2037 60-R3 0 10,949 3.25 (122)
TOTAL MARENGO -WIND 366,052,709.13 12,143,825 3.32 12,142,912 3.32 (913)
SEVEN MlLE HILL -WIND
341.00 Structures and Improvements 5,928,425.82 12-2038 70-R1 (1)204,828 3.46 12-2038 70-R1 (1)204,817 3.45 (11)
343.00 Prime Movers 214,950,936.36 12-2038 60-R2.5 (1)7,080,332 3.29 12-2038 60-R2.5 (1)7,079,962 3.29 (370)
344.00 Generators 6,581,332.00 12-2038 60-R2.5 (1)216,536 3.29 12-2038 60-R2.5 (1)216,524 3.29 (12)
345.00 Accessory Electric Equipment 13,203,182.65 12-2038 60-R3 (1)429,576 3.25 12-2038 60-R3 0 424,873 3.22 (4,703)
346.00 Miscellaneous Power Plant Equipment 515,308.56 12-2038 60-R3 0 16,636 3.23 12-2038 60-R3 0 16,636 3.23
TOTAL SEVEN MILE HILL -WIND 241,179,185.39 7,947,908 3.30 7,942,812 3.29 (5,096)
SOLAR GENERATING
344.00 Generators -Atlantic City 5,545.93 12-2027 SQUARE O 228 4.11 12-2027 SQUARE O 228 4.11
344.00 Generators -Canyon Lands 36,389.01 12-2014 SQUARE O O 0.00 12-2014 SQUARE O O 0.00
344.00 Generators -Green River 55,086.78 12-2014 SQUARE O 0 0.00 12-2014 SQUARE O O 0.00
Attachment 1 -Stipulated Rates Page 9 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
344.00 Generators -Oregon High Desert 55,680.49 12-2015 50-R2 0 0 0.00 12-2015 50-R2 0 0 0.00
TOTALSOLARGENERATING 152,702.21 228 0.15 228 0.15
MOBILE GENERATORS
344.00 East Side Mobile Generator 834,509.93 50-R2 (5)13,363 1.60 50-R2 (5)13,363 1.60
344.00 West Side Mobile Generator 845,205.14 50-R2 (5)15,200 1.80 50-R2 (5)15,200 1.80
TOTAL MOBILE GENERATORS 1,679,715.07 28,563 1.70 28,563 1.70
TOTAL DEPRECIABLE OTHER PRODUCTION 3,313,643,449.56 108,929,265 3.29 106,320,281 3.21 (2,608,984)
340.30 Water Rights -Lakeside 14,529,040.00
340.30 Water Rights -Currant Creek 2,891,146.49
TOTAL OTHER PRODUCTION 3,331,063,636.05 108,929,265 106,320,281 (2,608,984)
TOTAL PRODUCTION PLANT 11,071,228,686.87 457,872,866 4.14 411,971,303 3.72 (45,901,563)
TRANSMISSION PLANT*
350.20 Rights-of-Way 144,659,565.44 75-R4 0 1,834,089 1.27 75-R4 0 1,837,176 1.27 3,087
352.00 Structures and Improvements 161,875,086.95 75-R2.5 (10)2,326,081 1.44 75-R2.5 (10)2,298,626 1.42 (27,455)
353.00 Station Equipment 1,889,580,072.73 57-SO (5)33,616,992 1.79 58-SD (5)32,878,693 1.74 (738,299)
353.70 Supervisory Equipment 20-R2 0 582,673 3.94 (582,673)
354.00 Towers and Fixtures 1,223,124,758.03 68-R4 (10)19,136,791 1.56 68-R4 (10)18,713,809 1.53 (422,982)
355.00 Poles and Fixtures 731,547,357.89 60-R2 (40)16,050,811 2.19 60-R2 (40)15,947,732 2.18 (103,079)
356.00 Overhead Conductors and Devices 1,087,435,404.46 60-R3 (30)21,827,222 2.01 63-R3 (30)20,443,786 1.88 (1,383,436)
357.00 Underground Conduit 3,235,729.73 60-R2 0 52,026 1.61 60-R2 0 51,772 1.60 (254)
358.00 Underground Conductors and Devices 7,410,861.27 60-R2 (5)124,508 1.68 60-R2 (5)123,020 1.66 (1,488)
359.00 Roads and Trails 11,575,387.13 70-R5 0 154,183 1.33 70-R5 0 152,795 1.32 (1,388)
TOTAL TRANSMISSION PLANT 5,260,444,223.63 95,705,376 1.82 92,447,410 1.76 (3,257,966)
DISTRIBUTION PLANT
OREGON -DISTRIBUTION
360.20 Rights-of-Way 4,659,309.45 55-S3 0 58,117 1.25 55-S3 0 56,146 1.21 (1,971)
361.00 Structures and Improvements 23,062,426.25 60-R1.5 (10)413,378 1.79 60-R1.5 (10)411,812 1.79 (1,566)
362.00 Station Equipment 223,286,206.53 52-RO.5 (15)4,565,601 2.08 55-R1 (15)4,324,570 1.94 (241,031)
362.70 Supervisory Equipment 25-R2.5 0 88,447 2.71 (88,447)
364.00 Poles,Towers and Fixtures 351,243,581.25 55-R1.5 (100)11,630,696 3.31 55-R1.5 (100)11,542,181 3.29 (88,515)
365.00 Overhead Conductors and Devices 247,942,372.83 60-RO.5 (70)6,546,810 2.64 60-RO.5 (70)6,509,410 2.63 (37,400)
366.00 Underground Conduit 88,547,927.44 70-R2.5 (50)1,756,602 1.98 70-R2.5 (50)1,746,391 1.97 (10,211)
367.00 Underground Conductors and Devices 163,293,596.44 58-R2.5 (35)3,474,555 2.13 58-R2.5 (35)3,448,484 2.11 (26,071)
368.00 Line Transformers 396,916,186.44 42-R1.5 (20)9,793,387 2.47 42-R1.5 (20)9,667,385 2.44 (126,002)
369.10 Overhead Services 75,685,360.31 55-R1 (35)1,738,252 2.30 55-R1 (35)1,726,212 2.28 (12,040)
369.20 Underground Services 154,218,449.91 55-R4 (40)3,641,494 2.36 55-R4 (40)3,614,848 2.34 (26,646)
370.00 Meters 46,772,833.43 20-S2.5 (4)1,235,407 2.64 27-R1 (4)1,684,537 3.60 449,130
371.00 Installations on Customer Premises 2,212,745.61 25-LO (50)108,424 4.90 25-LD (50)106,010 4.79 (2,414)
373.00 Street Lighting and Signal Systems 22,392,102.29 44-RO.5 (40)655,626 2.93 44-RO.5 (40)650,779 2.91 (4.847)
TOTAL OREGON -DISTRIBUTION 1,800,233,098.18 45,706,796 2.54 45,488,765 2.53 (218,031)
WASHINGTON -DISTRIBUTION
360.20 Rights-of-Way 240,139.29 50-R3 0 3,929 1.64 50-R3 0 3,913 1.63 (16)
361.00 Structures and Improvements 2,266,938.88 60-R2 (5)37,294 1.65 60-R2 (5)37,251 1.64 (43)
362.00 Station Equipment 47,937,084.33 53-R1 (20)1,008,719 2.14 53-R1 (20)1,027,674 2.14 18,955
362.70 Supervisory Equipment 25-R4 0 19,616 2.38 (19,616)
364.00 Poles,Towers and Fixtures 96,107,953.82 52-R1.5 (100)3,497,869 3.64 52-R1.5 (100)3,494,630 3.64 (3,239)
365.00 Overhead Conductors and Devices 60,160,674.23 60-R1 (60)1,511,083 2.51 60-R1 (60)1,509,694 2.51 (1,389)
366.00 Underground Conduit 16,906,931.42 50-R3 (50)481,053 2.85 50-R3 (50)480,534 2.84 (519)
367.00 Underground Conductors and Devices 23,741,865.30 50-R3 (35)607,808 2.56 50-R3 (35)607,166 2.56 (642)
368.00 Line Transformers 99,549,997.18 43-R2 (25)2,633,408 2.65 43-R2 (25)2,629,098 2.64 (4,310)
369.10 Overhead Services 19,061,444.29 55-R1 (30)432,960 2.27 55-R1 (30)432,568 2.27 (392)
369.20 Underground Services 33,450,711.30 55-R4 (50)879,144 2.63 55-R4 (50)878,374 2.63 (770)
370.00 Meters 10,531,623.88 25-S5 (1)414,035 3.93 25-S5 (1)413,838 3.93 (197)
371.00 Installations on Customer Premises 473,565.68 3D-LO (25)16,541 3.49 30-LD (25)16,493 3.48 (48)
373.00 Street Lighting and Signal Systems 3,883,586.31 45-R1 (30)102,802 2.65 45-R1 (30)102,654 2.64 (148)
Attachment 1 -Stipulated Rates Page 10 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
TOTAL WASHINGTON -DISTRIBUTION 414,312,515.91 11,646,261 2.81 11,633,887 2.81 (12,374)
WYOMING -DISTRIBUTION*
360.20 Rights-of-Way 4,886,009.56 50-R4 0 88,625 1.81 50-R4 0 97,232 1.99 8,607
361.00 Structures and Improvements 11,983,795.91 60-R2.5 (10)211,734 1.77 60-R2.5 (10)219,303 1.83 7,569
362.00 Station Equipment 121,994,965.69 55-R1 (10)2,277,096 1.89 55-R1 (10)2,427,700 1.99 150,604
362.70 Supervisory Equipment 20-R3 0 11,289 0.82 (11,289)
364.00 Poles,Towers and Fixtures 135,871,014.30 50-R1 (100)5,145,464 3.79 50-R1 (100)5,421,253 3.99 275,789
365.00 Overhead Conductors and Devices 104,873,983.77 57-RO.5 (40)2,416,729 2.30 57-RO.5 (40)2,569,413 2.45 152,684
366.00 Underground Conduit 21,826,215.04 42-R3 (40)688,360 3.15 42-R3 (40)724,630 3.32 36,270
367.00 Underground Conductors and Devices 53,643,094.92 40-R4 (35)1,651,910 3.08 40-R4 (35)1,797,044 3.35 145,134
368.00 Line Transformers 103,475,505.39 39-R1 (25)3,105,505 3.00 39-R1 (25)3,300,869 3.19 195,364
369.10 Overhead Services 16,604,433.35 60-R1.5 (25)329,037 1.98 60-R1.5 (25)345,372 2.08 16,335
369.20 Underground Services 35,328,131.24 45-S5 (50)1,258,829 3.56 45-S5 (50)960,925 2.72 (297,904)
370.00 Meters 14,237,365.41 25-S5 (2)562,817 3.95 25-S5 (2)575,190 4.04 12,373
371.00 Installations on Customer Premises 800,598.75 25-01 (60)36,873 4.61 25-01 (60)48,837 6.10 11,964
373.00 Street Lighting and Signal Systems 10,144,231.90 50-RO.5 (45)277,856 2.74 50-RO.5 (45)293,168 2.89 15,312
Reserve Amortization (2,077,204)(2,077,204)
TOTAL WYOMING -DISTRIBUTION 635,669,345.23 18,062,124 2.84 16,703,731 2.63 (1,358,393)
CALIFORNIA -DISTRIBUTION
360.20 Rights-of-Way 913,239.67 60-R4 0 9,991 1.09 60-R4 0 9,934 1.09 (57)
361.00 Structures and Improvements 4,018,544.08 55-R2.5 (5)75,094 1.87 55-R2.5 (5)75,059 1.87 (35)
362.00 Station Equipment 22,591,925.49 50-R1 (25)545,430 2.43 50-R1 (25)551,091 2.44 5,661
362.70 Supervisory Equipment 20-R5 0 0 0.00
364.00 Poles,Towers and Fixtures 59,570,760.35 55-R1 (100)2,071,960 3.48 55-R1 (100)2,070,945 3.48 (1,015)
365.00 Overhead Conductors and Devices 35,097,114.95 65-R1 (70)867,899 2.47 65-R1 (70)867,364 2.47 (535)
366.00 Underground Conduit 16,293,670.31 55-R4 (45)399,984 2.45 55-R4 (45)399,618 2.45 (366)
367.00 Underground Conductors and Devices 17,557,209.59 50-R3 (35)440,566 2.51 50-R3 (35)440,112 2.51 (454)
368.00 Line Transformers 48,647,456.14 55-R2 (35)1,106,146 2.27 55-R2 (35)1,105,234 2.27 (912)
369.10 Overhead Services 8,444,024.82 55-R1 (30)193,611 2.29 55-R1 (30)193,506 2.29 (105)
369.20 Underground Services 14,535,262.83 60-R4 (40)325,643 2.24 60-R4 (40)325,459 2.24 (184)
370.00 Meters 2,870,934.64 20-S2.5 (4)99,981 3.48 20-S2.5 (4)99,170 3.45 (811)
371.00 Installations on Customer Premises 238,697.94 25-LO (50)12,715 5.33 25-LD (50)12,689 5.32 (26)
373.00 Street Lighting and Signal Systems 633,893.31 35-LO (30)22,326 3.52 35-LD (30)22,306 3.52 (20)
TOTAL CALIFORNIA -DISTRIBUTION 231,412,734.12 6,171,346 2.67 6,172,487 2.67 1,141
UTAH -DISTRIBUTION*
360.20 Rights-of-Way 11,528,103.30 60-R4 0 180,969 1.57 60-R4 0 191,367 1.66 10,398
361.00 Structures and Improvements 45,197,522.26 60-SD.5 0 717,554 1.59 60-SD.5 0 750,279 1.66 32,725
362.00 Station Equipment 438,638,895.08 47-RO.5 (10)9,662,255 2.23 47-RO.5 (10)10,264,150 2.34 601,895
362.70 Supervisory Equipment 25-R3 0 167,682 3.10 (167,682)
364.00 Poles,Towers and Fixtures 358,682,771.73 50-RO.5 (80)11,803,542 3.29 50-RO.5 (80)12,876,712 3.59 1,073,170
365.00 Overhead Conductors and Devices 225,423,196.49 52-RO.5 (45)5,707,031 2.53 52-RO.5 (45)6,266,765 2.78 559,734
366.00 Underground Conduit 182,711,462.17 60-R2 (50)4,319,935 2.36 60-R2 (50)4,549,515 2.49 229,580
367.00 Underground Conductors and Devices 483,573,611.91 50-R2 (25)11,252,322 2.33 50-R2 (25)12,040,983 2.49 788,661
368.00 Line Transformers 444,260,700.03 45-RO.5 (5)9,492,048 2.14 45-RO.5 (5)10,351,274 2.33 859,226
369.00 Services 235,599,098.71 55-S5 (25)5,092,421 2.16 55-S5 (25)5,348,100 2.27 255,679
370.00 Meters 70,863,612.72 25-S5 (2)2,331,644 3.29 25-S5 (2)2,763,681 3.90 432,037
371.00 Installations on Customer Premises 4,088,553.08 25-LO (60)236,082 5.77 25-LD (60)260,441 6.37 24,359
373.00 Street Lighting and Signal Systems 24,088,512.07 25-RO.5 (20)1,065,742 4.42 25-RO.5 (20)1,151,431 4.78 85,689
Reserve Amortization (23,109,549)(23,109,549)
TOTAL UTAH -DISTRIBUTION 2,524,656,039.55 62,029,227 2.46 43,705,147 1.73 (18,324,080)
IDAHO -DISTRIBUTION*
360.20 Rights-of-Way 1,082,907.86 50-R4 0 17,785 1.64 50-R4 0 21,550 1.99 3,765
361.00 Structures and Improvements 2,143,567.10 60-R2 0 31,937 1.49 60-R2 0 35,583 1.66 3,646
362.00 Station Equipment 28,995,048.39 55-R1.5 (10)481,956 1.68 55-R1.5 (10)577,001 1.99 95,045
362.70 Supervisory Equipment 25-R3 0 6,392 1.74 (6,392)
364.00 Poles,Towers and Fixtures 75,882,177.94 50-RO.5 (80)2,371,822 3.13 50-RO.5 (80)2,724,170 3.59 352,348
365.00 Overhead Conductors and Devices 37,176,501.94 52-RO.5 (30)741,962 2.00 52-RO.5 (30)925,695 2.49 183,733
366.00 Underground Conduit 9,131,625.82 60-R2 (40)195,865 2.14 60-R2 (40)212,767 2.33 16,902
367.00 Underground Conductors and Devices 25,709,805.92 50-R2 (15)520,461 2.02 55-R2 (15)588,755 2.29 68,294
368.00 Line Transformers 71,302,478.57 45-RO.5 (5)1,409,847 1.98 50-RO.5 (5)1,661,348 2.33 251,501
369.00 Services 31,769,338.84 55-S5 (25)661,748 2.08 55-S5 (25)721,164 2.27 59,416
370.00 Meters 13,535,784.19 25-S5 (3)288,690 2.13 25-S5 (3)534,663 3.95 245,973
Attachment 1 -Stipulated Rates Page 11 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
371 00 Installations on Customer Premises 156 565 76 25-LO (45)7 544 4 82 25-LD (45)9,034 5 77 1,490
373 00 Street Lighting and Signal Systems 585 670 81 25-RO 5 (20)23 621 4 03 25-RO 5 (20)27,995 4 78 4,374
Reserve Amortization (2,508,698)(2,508,698)
TOTAL IDAHO -DISTRIBUTION 297,471,473.14 6,759,630 2.27 5,531,027 1.86 (1,228,603)
TOTAL DISTRIBUTION PLANT 5,903,755,206.13 150,375,384 2.55 129,235,045 2.19 (21,140,339)
GENERAL PLANT
OREGON -GENERAL
390 00 Structures and Improvements 74 399 659 76 55-R1 (10)1 471 556 1 98 58-R1 (10)1,384,220 1 86 (87,336)
392 01 Transportation Equipment -Light Trucks and Vans 10 925 542 47 12-L2 5 10 794 603 7 27 12-L2 5 10 768,676 7 04 (25,927)
392 05 Transportation Equipment -Medium Trucks 10 608 613 32 16-L3 10 601 106 5 67 16-L3 10 581,650 5 48 (19,456)
392 09 Transportation Equipment-Trailers 3 327 731 09 33-L2 15 85 159 2 56 34-L2 15 81,325 2 44 (3,834)
396 03 Light Power Operated Equipment 6 165 299 80 9-S3 15 544 873 8 84 9-L3 15 569,006 9 23 24,133
396 07 Heavy Power Operated Equipment 25 955 492 59 15-L1 20 1 360 069 5 24 15-L1 20 1,333,382 5 14 (26,687)
TOTAL OREGON -GENERAL 131,382,339.03 4,857,366 3.70 4,718,259 3.59 (139,107)
WASHINGTON -GENERAL
390 00 Structures and Improvements 10 969 617 73 40-R3 (10)276 512 2 52 40-R3 (10)276,512 2 52
392 01 Transportation Equipment -Light Trucks and Vans 2 397 979 02 13-L2 5 10 134 170 5 60 13-L2 5 10 134,170 5 60
392 05 Transportation Equipment -Medium Trucks 4,067 621 85 16-L2 5 10 206 177 5 07 16-L2 5 10 206,177 5 07
392 09 Transportation Equipment -Trailers 769,219 66 33-SD 5 15 18 300 2 38 33-SO 5 15 18,300 2 38
396 03 Light Power Operated Equipment 1 429 079 38 10-R4 10 80 819 5 66 10-R4 10 80,819 5 66
396 07 Heavy Power Operated Equipment 6 046 018 23 13-L1 5 15 364 836 6 03 13-L1 5 15 364,836 6 03
TOTAL WASHINGTON -GENERAL 25,679,535.87 1,080,814 4.21 1,080,814 4.21
WYOMING -GENERAL*
389 20 Land Rights 74 341 83 50-SQ 0 1 493 2 01 50-SQ 0 1,472 1 98 (21)
390 00 Structures and Improvements 14 086 408 72 45-S1 5 (15)367 464 2 61 58-R1 (15)274,685 1 95 (92,779)
392 01 Transportation Equipment-Light Trucks and Vans 4 687,923 72 13-S1 5 10 328 478 7 01 13-S1 5 10 274,244 5 85 (54,234)
392 05 Transportation Equipment -Medium Trucks 6 179 421 17 15-L1 5 10 394 403 6 38 15-L1 5 10 349,755 5 66 (44,648)
392 09 Transportation Equipment -Trailers 2 873 027 78 30-S2 5 97 681 3 40 34-L2 5 76,997 2 68 (20,684)
396 03 Light Power Operated Equipment 2,631,435 32 9-R4 15 253 624 9 64 9-L3 15 222,883 8 47 (30,741)
396 07 Heavy Power Operated Equipment 32,629 249 98 15-LO 25 1,613 335 4 94 15-LD 25 1,585,782 4 86 (27,553)
TOTAL WYOMING -GENERAL 63,161,808.52 3,056,478 4.84 2,785,817 4.41 (270,661)
CALIFORNIA -GENERAL
390 00 Structures and Improvements 2 936 056 38 60-R3 (20)50 126 1 71 60-R3 (20)50,126 1 71
392 01 Transportation Equipment -Light Trucks and Vans 828,273 72 10-S3 20 28 820 348 10-S3 20 28,820 3 48
392 05 Transportation Equipment -Medium Trucks 961,928 43 15-L2 15 43 238 4 49 15-L2 15 43,238 4 49
392 09 Transportation Equipment -Trailers 451 193 36 35-R2 5 10 483 2 32 35-R2 5 10,483 2 32
396 03 Light Power Operated Equipment 918 153 56 8-R4 15 66 132 7 20 8-R4 15 66,132 7 20
396 07 Heavy Power Operated Equipment 3 051 020 13 14-L1 5 15 151 814 4 98 14-L1 5 15 151,814 4 98
TOTAL CALIFORNIA -GENERAL 9,146,625.58 350,613 3.83 350,613 3.83
UTAH -GENERAL*
389 20 Land Rights 33,674 09 45-SD 0 725 2 15 45-SD 0 684 2 03 (41)
390 00 Structures and Improvements 88 282 951 86 45-SD 5 1 820 509 2 06 58-R1 5 1,350,729 1 53 (469,780)
392 01 Transportation Equipment-Light Trucks and Vans 13 862,141 42 12-L3 10 960 412 6 93 12-L3 10 698,652 5 04 (261,760)
392 30 Aircraft 3,076 269 26 10-SQ 64 105 347 3 42 10-SQ 64 77,214 2 51 (28,133)
392 05 Transportation Equipment -Medium Trucks 20 515 218 73 16-L2 10 1,145 967 5 59 16-L2 10 935,494 4 56 (210,473)
392 09 Transportation Equipment -Trailers 6 598 150 45 28-S1 25 171 582 2 60 34-L2 25 126,025 1 91 (45,557)
396 03 Light Power Operated Equipment 5,481 398 25 9-L3 10 540 516 9 86 9-L3 10 443,993 8 10 (96,523)
396 07 Heavy Power Operated Equipment 51 442 973 19 14-LO 5 15 3 139 793 6 10 14-LD 5 15 2,757,343 5 36 (382,450)
TOTAL UTAH -GENERAL 189,292,777.25 7,884,851 4.17 6,390,134 3.38 (1,494,717)
IDAHO -GENERAL*
389 20 Land Rights 4 732 97 55-R3 0 81 1 71 55-R3 0 55 1 17 (26)
390 00 Structures and Improvements 12 569 829 80 55-R3 (5)233 814 1 86 58-R1 (5)207,402 1 65 (26,412)
392 01 Transportation Equipment -Light Trucks and Vans 2 237 957 87 12-S2 10 159 107 7 11 12-S2 10 95,785 4 28 (63,322)
392 05 Transportation Equipment -Medium Trucks 2 825 328 74 15-L2 15 161 962 5 73 15-L2 15 122,619 4 34 (39,343)
392 09 Transportation Equipment -Trailers 943 295 09 33-L2 10 25 712 2 73 34-L2 10 21,507 2 28 (4,205)
396 03 Light Power Operated Equipment 1,634 006 10 8-R2 10 196 713 12 04 9-L3 10 125,328 7 67 (71,385)
396 07 Heavy Power Operated Equipment 7 348 051 09 18-LO 5 25 286 623 3 90 18-LO 5 25 274,082 3 73 (12,541)
Attachment 1 -Stipulated Rates Page 12 of 12
PACIFICORP DEPRECIATION STUDY STIPULATED SCENARIO
PROBABLE NET CALCULATED ANNUAL PROBABLE NET CALCULATED ANNUAL
ORIGINAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL RETIREMENT SURVIVOR SALVAGE ACCRUAL ACCRUAL INCREASEI
ACCOUNT COST DATE CURVE PERCENT AMOUNT RATE DATE CURVE PERCENT AMOUNT RATE (DECREASE)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)=(11)-(6)
TOTAL IDAHO -GENERAL 27,563,201.66 1,064,012 3.86 846,779 3.07 (217,233)
AZ,CO,MT,ETC.-GENERAL
390.00 Structures and Improvements 374,091.01 45-R2 0 5,647 1.51 45-R2 0 5,647 1.51
392.01 Transportation Equipment -Light Trucks and Vans 459,186.00 16-R2 0 11,598 2.53 16-R2 0 11,598 2.53
392.05 Transportation Equipment -Medium Trucks 255,349.41 19-R2.5 15 5,368 2.10 19-R2.5 15 5,368 2.10
392.09 Transportation Equipment -Trailers 7,844.26 25-R1.5 0 171 2.18 25-R1.5 0 171 2.18
396.07 Heavy Power Operated Equipment 2,250,061.74 25-R2 5 41,933 1.86 25-R2 5 41,933 1.86
TOTAL AZ,CO,MT,ETC.-GENERAL 3,346,532.42 64,717 1.93 64,717 1.93
TOTAL GENERAL PLANT 449,572,820.33 18,358,851 4.08 16,237,133 3.61 (2,121,718)
UTAH MINING
399.30 Structures and Improvements 15,067,474.90 12-2019 40-S1 (1)576,177 3.82 12-2019 40-S1 (1)573,639 3.81 (2,538)
399.31 Structures and Improvements -Prep Plant 24,269,468.21 12-2042 60-S2 (7)500,842 2.06 12-2042 60-S2 (7)500,293 2.06 (549)
399.41 Surface Processing Equipment -Prep Plant 8,116,133.86 12-2042 60-S2 (7)167,945 2.07 12-2042 60-S2 (6)166,083 2.05 (1,862)
399.44 Surface Electric Power Facilities 3,415,835.77 12-2019 40-R3 0 215,230 6.30 12-2019 40-R3 0 214,916 6.29 (314)
399.45 Underground Equipment 108,511,642.90 12-2019 12-L1 5 12,935,325 11.92 12-2019 12-L1 5 12,919,564 11.91 (15,761)
399.46 Longwall Equipment 31,970,552.86 12-2019 10-L4 5 4,210,988 13.17 12-2019 10-L4 7 4,109,731 12.85 (101,257)
399.51 Vehicles 1,013,192.91 12-2019 14-L2.5 5 70,688 6.98 12-2019 14-L2.5 5 70,485 6.96 (203)
399.52 Heavy Construction Equipment 5,412,077.48 12-2019 20-R2.5 5 441,252 8.15 12-2019 20-R2.5 5 440,548 8.14 (704)
399.60 Miscellaneous Equipment 1,916,706.39 12-2019 13-L1.5 1 177,291 9.25 12-2019 13-L1.5 1 176,913 9.23 (378)
399.61 Computer Equipment 178,216.42 12-2019 9-S2 0 20,395 11.44 12-2019 9-S2 0 20,224 11.35 (171)
399.70 Mine Development 38,414,876.89 12-2019 SQUARE O 1,628,179 4.24 12-2019 SQUARE O 1,623,086 4.23 (5,093)
TOTAL UTAH MINING 238,286,178.59 20,944,312 8.79 20,815,482 8.74 (128,830)
TOTAL ELECTRIC PLANT 22,923,287,115.55 743,256,789 3.24 670,706,373 2.93 (72,550,416)
(a)Estimated decommissioning costs are $6,633,750
*Depreciation rates for transmission plant and for Utah,Wyoming and Idaho distribution and general plant are based actual plant and reserve balances as of June 30 2013.
The annual accrual amounts shown in this schedule are calculated by applying these rates to December31,2013 projected balances.
Attachment 2
PACIFICORP
Depreciation Rate Comparison -Plant Balances as ofDecember,2013
TOTAL COMPANY UTAH ALLOCATED
ORIGINAL STIPULATED STIPULATED ORIGINAL STIPULATED STIPULATED
FILING FILING
I
Depreciation Rate Total Company Depreciation ALLOCATED ALLOCATED Allocation Factor Table
Description AF Plant-in-Service EXISTING |PROPOSED EXISTING |PROPOSED DIFFERENCE |Adjustments |DIFFERENCE UT Adjustments |UT UT
Production Plant CA 0.0000%
SteamProduction SG 6,108,552,080 2.26%3.58%137,945,075 218,930,804 80,985,729 (13,119,175)67,866,554 34,016,230 (5.510,414)28.505.816 CN 48.8128%
SteamProduction-Cholla SSGCH 536,902,995 1.51%2.88%8,121,741 15,449,657 7,327,916 (640,061)6,687.855 3,077,926 (268,843)2,809.083 ID 0.0000%
SteamProduction-Carbon SG 120,084,309 3.05%67.13%3,662,198 80,614,396 76,952,198 (27,316,249)49,635,949 32,322,036 (11,473,575)20,848,461 OR 0.0000%
SteamProduction -Water Rights 36,503,523 --SE 42.0735%
HydroProduction SG 938,122,143 2.91%3.62%27,268,605 33,948,744 6,680,139 -6,680,139 2,805,842 -2,805,842 SG 42.0027%
OtherProduction SG 3,230,056,230 3.50%3.27%113,080,152 105,596,499 (7,483,653)(2,464,126)(9,947,779)(3,143,340)(1,035,001)(4,178,340)SO 42.0022%
OtherProduction-GadsbyPeakers SSGCT 83,587,219 3.32%3.99%2,774,825 3,332,766 557,941 (144,858)413.083 241,481 (62.696)178.785 SSGCH 42.0027%
Other Production -Water Rights 17,420,186 -SSGCT 43.2807%
Total Production Plant l 1,071,228,687 -UT 100.0000%
TotalProductionPlant-Depreciable 11,017,304,977 2.66%4.16%292,852,596 457,872,866 165,020,270 (43,684,469)121,335,801 69,320,174 (18,350,528)50,969,646 WA 0.0000%
WY 0.0000%
TransmissionPlant SG 5,260,444,224 1.91%1.82%100,500,315 95,705,376 (4,794,939)(3,257,966)(8,052,905)(2,014,006)(1,368,435)(3,382,441)Source:
Distribution PlantDistribution CA 231,412,734 2.91%2.67%6,724,725 6,171,346 (553,379)1,141 (552,238)Distribution OR 1,800,233,098 2.86%2.54%51,408,119 45,706,796 (5,701,323)(218,031)(5,919,354)
Distribution WA 414,312,516 3.13%2.81%12,981,304 11,646,261 (1,335,043)(12,374)(1,347,417)
Distribution WY 635,669,345 2.87%2.84%18,246,611 18,062,124 (184,487)(1,358,393)(1,542,880)
Distribution UT 2,524,656,040 2.52%2.46%63,524,102 62,029,227 (1,494,875)(18,324,080)(19,818,955)(1,494,875)(18,324,080)(19,818,955)
Distribution ID 297,471,473 2.59%2.27%7,694,643 6,759,630 (935,013)(1,228,603)(2,163,616)
TotalDistribution 5,903,755,206 2.72%2.54%160,579,504 150,375,384 (10,204,120)(21,140,339)(31,344,459)(1,494,875)(18,324,080)(19,818,955)
General Plant -Vehicles *
General Plant -Vehicles 392.1 CA CA 668,807 7.89%3.48%52,773 23,274 (29,499)(29,499)
GeneralPlant-Vehicles 392.1 CA SG 159,467 7.89%3.48%12,583 5,549 (7,034)(7,034)(2,954)(2,954)
GeneralPlant-Vehicles 392.1 ID ID 1,685,882 6.66%7.11%112,265 119,866 7,601 (47,702)(40,101)
GeneralPlant-Vehicles 392.1 ID SG 552,076 6.66%7.11%36,764 39,253 2,489 (15,621)(13,132)1,045 (6,561)(5,516)
GeneralPlant-Vehicles 392.1 OR OR 9,772,343 7.63%7.27%745,154 710,449 (34,704)(23,190)(57,895)
GeneralPlant-Vehicles 392.1 OR SG 682,209 7.63%7.27%52,019 49,597 (2,423)(1,619)(4,042)(1,018)(680)(1,698)
GeneralPlant-Vehicles 392.1 OR SO 470,991 7.63%7.27%35,914 34,241 (1,673)(1,118)(2,790)(703)(469)(1,172)
GeneralPlant-Vehicles 392.1 OT SG 459,186 6.42%2.53%29,462 11,598 (17,864)(17,864)(7,503)-(7,503)
GeneralPlant-Vehicles 392.1 UT SE 128,866 7.07%6.93%9,111 8,930 (181)(2,433)(2,614)(76)(1,024)(1,100)
GeneralPlant-Vehicles 392.1 UT SG 2,446,693 7.07%6.93%172,985 169,556 (3,429)(46,201)(49,630)(1,440)(19.406)(20,846)
GeneralPlant-Vehicles 392.1 UT SO 1,613,206 7.07%6.93%114,056 111,795 (2,261)(30,462)(32,723)(950)(12,795)(13,744)
GeneralPlant-Vehicles 392.1 UT UT 9,673,376 7.07%6.93%683,922 670,365 (13,557)(182,663)(196,220)(13,557)(182.663)(196,220)
GeneralPlant-Vehicles 392.1 WA SG 713,985 7.91%5.60%56,451 39,983 (16,468)(16,468)(6,917)-(6,917)
GeneralPlant-Vehicles 392.1 WA WA 1,683,994 7.91%5.60%133,145 94,304 (38,841)(38,841)
GeneralPlant-Vehicles 392.1 WY SG 1,853,905 7.34%7.01%136,112 129,959 (6,154)(21,448)(27,601)(2,585)(9.009)(11.593)
GeneralPlant-Vehicles 392.1 WY WY 2,834,019 7.34%7.01%208,072 198,665 (9,407)(32,787)(42,194)
GeneralPlant-Vehicles 392.3 UT SO 3,076,269 3.59%3.42%110,313 105,208 (5,105)(28,133)(33,238)(2,144)(11,816)(13,960)
GeneralPlant-Vehicles 392.5 CA CA 797,625 5.63%4.49%44,885 35,813 (9,072)(9,072)
General Plant -Vehicles 392.5 CA SG 164,303 5.63%4.49%9,246 7,377 (1,869)(1,869)(785)(785)
GeneralPlant-Vehicles 392.5 ID ID 2,443,129 5.22%5.73%127,632 139,991 12,360 (34,021)(21,661)
GeneralPlant-Vehicles 392.5 ID SG 382,200 5.22%5.73%19,967 21,900 1,934 (5,322)(3,389)812 (2,235)(1,423)
GeneralPlant-Vehicles 392.5 OR OR 9,616,255 5.05%5.67%485,727 545,242 59,515 (17,636)41,879
GeneralPlant-Vehicles 392.5 OR SG 992,358 5.05%5.67%50,125 56,267 6,142 (1,820)4.322 2,580 (764)1,815
GeneralPlant-Vehicles 392.5 OT SG 255,349 2.96%2.10%7,567 5,368 (2,199)(2,199)(924)-(924)
GeneralPlant-Vehicles 392.5 UT SE 199,475 5.41%5.59%10,797 11,151 353 (2,046)(1,693)149 (861)(712)
GeneralPlant-Vehicles 392.5 UT SG 4,143,374 5.41%5.59%224,276 231,615 7,338 (42,508)(35,170)3.082 (17,855)(14,772)
GeneralPlant-Vehicles 392.5 UT SO 776,182 5.41%5.59%42,014 43,389 1,375 (7,963)(6.588)577 (3,345)(2,767)
GeneralPlant-Vehicles 392.5 UT UT 15,396,189 5.41%5.59%833,379 860,647 27,268 (157,955)(130,687)27,268 (157,955)(130,687)
GeneralPlant-Vehicles 392.5 WA SG 1,424,088 6.66%5.07%94,781 72,201 (22,580)(22,580)(9,484)-(9,484)
GeneralPlant-Vehicles 392.5 WA WA 2,643,534 6.66%5.07%175,942 134,027 (41,915)(41,915)
GeneralPlant-Vehicles 392.5 WY SG 1,873,720 6.80%6.38%127,386 119,543 (7,843)(13,538)(21.381)(3,294)(5.686)(8,980)
GeneralPlant-Vehicles 392.5 WY WY 4,305,701 6.80%6.38%292,726 274,704 (18,022)(31,110)(49,132)
GeneralPlant-Vehicles 392.9 CA CA 437.317 2.69%2.32%11,752 10,146 (1,606)(1,606)
GeneralPlant-Vehicles 392.9 CA SG 13,876 2.69%2.32%373 322 (51)(51)(21)-(21)
GeneralPlant-Vehicles 392.9 ID SG 893,408 2.50%2.73%22,369 24,390 2,021 (569)1,452 849 (239)610
GeneralPlant-Vehicles 392.9 ID ID 49,887 2.50%2.73%1,249 1,362 113 (3,636)(3,523)
GeneralPlant-Vehicles 392.9 OR OR 3,191,788 2.45%2.56%78,277 81,710 3,433 (3,677)(245)
General Plant -Vehicles 392.9 OR SG 132,522 2.45%2.56%3,250 3,393 143 (153)(10)60 (64)(4)
GeneralPlant-Vehicles 392.9 OR SO 3,421 2.45%2.56%84 88 4 (4)(0)2 (2)(0)
GeneralPlant-Vehicles 392.9 UT SE 45,180 2.57%2.60%1,159 1,175 15 (312)(297)6 (131)(125)
GeneralPlant-Vehicles 392.9UT SG 1,198,511 2.57%2.60%30,754 31,161 407 (8,275)(7,868)171 (3,476)(3,305)
GeneralPlant-Vehicles 392.9 UT SO 474,168 2.57%2.60%12,167 12,328 161 (3,274)(3,113)68 (1,375)(1,307)
GeneralPlant-Vehicles 392.9 UT UT 4,880,292 2.57%2.60%125,229 126,888 1,658 (33,696)(32,038)1,658 (33,696)(32,038)
GeneralPlant-Vehicles 392.9 WA SG 83,653 2.65%2.38%2,214 1,991 (223)(223)(94)-(94)
GeneralPlant-Vehicles 392.9 WA WA 685,566 2.65%2.38%18,143 16,316 (1,826)(1,826)
GeneralPlant-Vehicles 392.9WY SG 569,316 3.37%3.40%19,177 19,357 180 (4,099)(3,919)76 (1,722)(1,646)
GeneralPlant-Vehicles 392.9 WY WY 2,303,712 3.37%3.40%77,597 78,326 729 (16,585)(15,856)
GeneralPlant-Vehicles 392.9 OT SG 7,844 2.18%2.18%171 171 (0)(0)(0)(0)
GeneralPlant-Vehicles 396.3 CA CA 918,154 10.34%7.20%94,923 66,107 (28,816)(28,816)
GeneralPlant-Vehicles 396.3 ID SG 1,567,172 9.15%12.04%143,461 188,688 45,226 (2,920)42,306 18,996 (1,226)17.770
Depreciation Rate Total Company Depreciation ALLOCATED ALLOCATED Allocation Factor Table
Description AF Plant-in-Service EXISTING |PROPOSED EXISTING |PROPOSED DIFFERENCE Adjustments DIFFERENCE UT |Adjustments UT UT
GeneralPlant-Vehicles 396.3 ID ID 66,834 9.15%12.04%6,118 8,047 1,929 (68,465)(66,536)
GeneralPlant-Vehicles 396.3 OR OR 6,104,847 9.71%8.84%592,583 539,668 (52,915)23,896 (29,018)
GeneralPlant-Vehicles 396.3 OR SG 60,453 9.71%8.84%5,868 5,344 (524)237 (287)(220)99 (121)
GeneralPlant-Vehicles 396.3 UT SG 51,662 10.07%9.86%5,201 5,094 (107)(910)(1,017)(45)(382)(427)
GeneralPlant-Vehicles 396.3 UT UT 5,429,736 10.07%9.86%546,602 535,372 (11,230)(95,613)(106,843)(11,230)(95.613)(106,843)
GeneralPlant-Vehicles 396.3 WA SG 58,134 9.69%5.66%5,634 3,290 (2,344)(2,344)(985)-(985)
GeneralPlant-Vehicles 396.3 WA WA 1,370,946 9.69%5.66%132,871 77,596 (55,276)(55,276)
GeneralPlant-Vehicles 396.3 WY SG 61,879 10.37%9.64%6,419 5,965 (454)(723)(1,177)(191)(304)(494)
GeneralPlant-Vehicles 396.3 WY WY 2,569,556 10.37%9.64%266,551 247,705 (18,846)(30,019)(48,864)
GeneralPlant-Vehicles 396.7CA CA 3,051,020 5.60%4.98%170,993 151,941 (19,052)(19.052)
GeneralPlant-Vehicles 396.7 ID ID 6,468,406 3.87%3.90%250,428 252,268 1,839 (11,039)(9,200)
GeneralPlant-Vehicles 396.7 ID SG 879,645 3.87%3.90%34,056 34,306 250 (1,501)(1,251)105 (631)(526)
GeneralPlant-Vehicles 396.7OR OR 24,441,728 5.39%5.24%1,317,716 1,280,747 (36,970)(25,131)(62,100)
GeneralPlant-Vehicles 396.7 OR SG 1,513,765 5.39%5.24%81,611 79,321 (2,290)(1,556)(3,846)(962)(654)(1,615)
GeneralPlant-Vehicles 396.7OT SG 2,250,062 2.71%1.86%60,947 41,933 (19,014)(19.014)(7,986)-(7,986)
GeneralPlant-Vehicles 396.7 UT SE 45,854 6.84%6.10%3,135 2,797 (338)(341)(679)(142)(143)(286)
GeneralPlant-Vehicles 396.7 UT SG 13,051,444 6.84%6.10%892,419 796,138 (96,281)(97,030)(193,311)(40,441)(40,755)(81,196)
GeneralPlant-Vehicles 396.7UT SO 1,046,883 6.84%6.10%71,583 63,860 (7,723)(7,783)(15,506)(3,244)(3,269)(6,513)
GeneralPlant-Vehicles 396.7 UT UT 37,298,792 6.84%6.10%2,550,381 2,275,226 (275,155)(277,296)(552,451)(275,155)(277,296)(552.451)
GeneralPlant-Vehicles 396.7 WA SG 415,484 6.81%6.03%28,282 25,054 (3,228)(3,228)(1.356)-(1,356)
GeneralPlant-Vehicles 396.7 WA WA 5,630,534 6.81%6.03%383,268 339,521 (43,747)(43,747)
GeneralPlant-Vehicles 396.7 WY SG 19,993,847 5.19%4.94%1,038,116 987,696 (50,420)(16,884)(67,304)(21,178)(7.092)(28,269)
GeneralPlant-Vehicles 396.7WY WY 12,635,403 5.19%4.94%656,053 624,189 (31,864)(10,670)(42,534)
TotalGeneralPlant-Vehicles*245,841,456 6.10%5.75%14,996,739 14,128,823 (867,916)(1,445,323)(2,313,239)(360,079)(901.095)(1,261,174)
General Plant -All Other
GeneralPlant-AllOther 389.2 ID ID 4,733 2.01%1.71%95 81 (14)(26)(40)
General Plant -All Other 389.2 UT SG 1,171 2.32%2.15%27 25 (2)
GeneralPlant-AllOther 389.2 UT UT 32,503 2.32%2.15%754 699 (55)(40)(95)(55)(40)(95)
GeneralPlant-AllOther 389.2 WY WY 74,342 2.01%2.01%1,491 1,494 3 (21)(18)
GeneralPlant-AllOther 390 CA CA 2,936,056 2.38%1.71%69,829 50,083 (19,746)(19,746)
GeneralPlant-AllOther 390 ID ID 10,530,869 2.12%1.86%222,839 195,936 (26,903)(22,128)(49,030)
GeneralPlant-AllOther 390 ID SG 1,326,754 2.12%1.86%28,075 24,678 (3,397)(2,788)(6,185)(1,427)(1,171)(2,598)
GeneralPlant-AllOther 390 ID SO 712,206 2.12%1.86%15,071 13,247 (1,824)(1,496)(3,320)(766)(629)(1,395)
GeneralPlant-AllOther 3900R OR 32,159,408 2.21%1.98%711,644 634,943 (76,700)(37,751)(114,451)
GeneralPlant-AllOther 390 OR SG 2,897,547 2.21%1.98%64,119 57,371 (6,747)(3,401)(10,149)(2,834)(1,429)(4,263)
GeneralPlant-AllOther 390 OR SO 39,342,704 2.21%1.98%870,601 778,986 (91,615)(46,183)(137,799)(38,480)(19,398)(57,878)
General Plant -All Other 390 OT SG 374,091 2.06%1.51%7,721 5,647 (2,074)(2,074)(871)-(871)
GeneralPlant-AllOther 390UT CN 7,839,508 2.18%2.06%171,280 161,494 (9,786)(41,716)(51,502)(4,777)(20.363)(25,140)
GeneralPlant-AllOther 390UT SG 2,093,476 2.18%2.06%45,739 43,126 (2,613)(11,140)(13,753)(1,098)(4,679)(5,777)
GeneralPlant-AllOther 390UT SO 39,519,198 2.18%2.06%863,426 814,095 (49,331)(210,293)(259,624)(20,720)(88,328)(109,048)
GeneralPlant-AllOther 390 UT UT 38,830,771 2.18%2.06%848,385 802,717 (45,668)(206,630)(252,298)(45,668)(206,630)(252,298)
GeneralPlant-AllOther 390 WA SG 75,535 3.80%2.52%2,869 1,903 (965)(965)(405)-(405)
GeneralPlant-AllOther 390 WA WA 10,894,083 3.80%2.52%413,748 274,627 (139,121)(139,121)
GeneralPlant-AllOther 390 WY SG 914,264 3.03%2.61%27,694 23,862 (3,831)(6,022)(9,853)(1,609)(2,529)(4,139)
GeneralPlant-AllOther 390 WY WY 13,172,144 3.03%2.61%398,991 345,013 (53,978)(86,757)(140,736)
TotalGeneralPlant-AllOther 203,731,364 2.34%2.08%4,764,396 4,230,028 (534,368)(676,395)(1,210,763)(118,712)(345,196)(463,908)
TotalGeneralPlant 449,572,820 4.40%4.08%19,761,135 18,358,851 (1,402,284)(2,l2l,7l8)(3,524,002)(478,791)(1,246,291)(1,725,081)
MiningPlant SE 238,286,179 3.67%8.79%8,750,045 20,944,312 12,194,267 (128,830)12,065,437 5,130,556 (54,203)5,076,353
TotalCompany-DepreciablePlant 22,869,363,406 2.54%3.24%582,443,595 743,256,789 160,813,194 (70,333,322)90,479,871 70,463,058 (39,343,536)31,119,522
Steam Production -Carbon SG 120,084,309 3.05%67.13%3,662,198 80,614,396 76,952,198 (27,316,249)49,635,949 32,322,036 (11,473,575)20,848,461
TotalCompany-LessCarbon 22,749,279,0972.54%2.91%578,781,397662,642,393 83,860,996 (43,017,073)40,843,922 38,141,022 (27,869,962)10,271,061
*For regulatory purposes,vehicle depreciation is re-classified as O&M.
PACIFICORP
Depreciation Rate Comparison -Plant Balancesas ofDecember,2013
TOTAL COMPANY WYOMING ALLOCATED
ORIGINAL STIPULATED STIPULATED ORIGINAL STIPULATED STIPULATED
FILING FILING
I
Depreciation Rate Total Company Depreciation ALLOCATED ALLOCATED Allocation Factor Table
Description AF Plant-in-Service EXISTING |PROPOSED EXISTING |PROPOSED DIFFERENCE |Adjustments |DIFFERENCE WY Adjustments |WY WY
Production Plant CA 0.0000%
SteamProduction SG 6,108.552,080 2.26%3.58%137,945,075 218,930,804 80,985,729 (13,119,175)67,866,554 12,866,413 (2,084,277)10,782,135 CN 7.4509%
SteamProduction-Cholla SSGCH 536,902,995 1.51%2.88%8,121,741 15,449,657 7,327,916 (640,061)6,687.855 1,191,766 (101,688)1,090,078 ID 0.0000%
SteamProduction-Carbon SG 120,084,309 3.05%67.13%3,662,198 80,614,396 76,952,198 (27,316,249)49,635,949 12,225,595 (4.339,803)7,885,792 OR 0.0000%
Steam Production -Water Rights 36,503,523 --SE 17.7142%
HydroProduction SG 938,122,143 2.91%3.62%27,268,605 33,948,744 6,680,139 (2,217,094)4,463,045 1,061,291 (352,235)709.056 SG 15.8873%
Other Production SG 3,230,056,230 3.50%3.27%113,080,152 105,596,499 (7,483,653)(2,464,126)(9,947,779)(1,188,947)(391,482)(1,580,429)SO 14.4372%
OtherProduction-GadsbyPeakers SSGCT 83,587,219 3.32%3.99%2,774,825 3,332,766 557,941 (144,858)413,083 88.599 (23.003)65,596 SSGCH 16.2634%
Other Production -Water Rights 17,420,186 -SSGCT 15.8796%
TotalProductionPlant 11,071,228,687 -UT 0.0000%
TotalProductionPlant-Depreciable 11,017,304,977 2.66%4.16%292,852,596 457,872,866 165,020,270 (45,901,563)119,118,707 26,244,716 (7,292,489)18,952,227 WA 0.0000%
WY 100.0000%
TransmissionPlant SG 5,260,444,2241.91%182%100,500,31595,705,376 (4,794,939)(3,257,966)(8,052,905)(761,784)(517,602)(1,279,386)Source:Factorsfrom
DistributionPlant December2011Semi-
Distribution CA 231,412,734 2.91%2.67%6,724,725 6,171,346 (553,379)1,141 (552,238)AnnualReport-2010
Distribution OR 1,800,233,098 2.86%2.54%51,408,119 45,706,796 (5,701,323)(218,031)(5,919,354)Protocol and l3 Month
Distribution WA 414,312,516 3.13%2.81%12,981,304 11,646,261 (1,335,043)(12,374)(1,347,417)
Distribution WY 635,669,345 2.87%2.84%18,246,611 18,062,124 (184,487)(1,358,393)(1,542,880)(184,487)(1,358,393)(1,542,880)
Distribution UT 2,524,656,040 2.52%2.46%63,524,102 62,029,227 (1,494,875)(18,324,080)(19,818,955)
Distribution ID 297,471,473 2.59%2.27%7,694,643 6,759,630 (935,013)(1,228,603)(2,163,616)
Total Distribution 5,903,755,206 2.72%2.54%160,579,504 150,375,384 (10,204,120)(21,140,339)(31,344,459)(184,487)(1,358,393)(1,542,880)
General Plant -Vehicles *
General Plant -Vehicles 392.1 CA CA 668,807 7.89%3.48%52,773 23,274 (29,499)(29,499)
General Plant -Vehicles 392.1 CA SG 159,467 7.89%3.48%12,583 5,549 (7,034)(7,034)
GeneralPlant-Vehicles 392.1 ID ID 1,685,882 6.66%7.11%112,265 119,866 7,601 (47,702)(40,101)
GeneralPlant-Vehicles 392.11D SG 552,076 6.66%7.11%36,764 39,253 2.489 (15,621)(13,132)395 (2,482)(2,086)
GeneralPlant-Vehicles 392.1OR OR 9,772,343 7.63%7.27%745,154 710,449 (34,704)(23,190)(57,895)
GeneralPlant-Vehicles 392.1 OR SG 682,209 7.63%7.27%52,019 49,597 (2,423)(1,619)(4,042)(385)(257)(642)
GeneralPlant-Vehicles 392.1OR SO 470,991 7.63%7.27%35,914 34,241 (1,673)(1,118)(2,790)(241)(161)(403)
GeneralPlant-Vehicles 392.1 OT SG 459,186 6.42%2.53%29,462 11,598 (17,864)(17,864)(2,838)-(2,838)
GeneralPlant-Vehicles 392.1UT SE 128,866 7.07%6.93%9,111 8,930 (181)(2,433)(2,614)(32)(431)(463)
GeneralPlant-Vehicles 392.1UT SG 2,446,693 7.07%6.93%172,985 169,556 (3,429)(46,201)(49,630)(545)(7,340)(7,885)
GeneralPlant-Vehicles 392.1 UT SO 1,613,206 7.07%6.93%114,056 111,795 (2,261)(30,462)(32,723)(326)(4,398)(4,724)
GeneralPlant-Vehicles 392.1UT UT 9,673,376 7.07%6.93%683,922 670,365 (13,557)(182,663)(196.220)
GeneralPlant-Vehicles 392.1 WA SG 713,985 7.91%5.60%56,451 39,983 (16,468)(16,468)(2,616)(2,616)
GeneralPlant-Vehicles 392.1 WA WA 1,683,994 7.91%5.60%133,145 94,304 (38,841)(38,841)
GeneralPlant-Vehicles 392.1 WY SG 1,853,905 7.34%7.01%136,112 129,959 (6,154)(21,448)(27,601)(978)(3,407)(4,385)
GeneralPlant-Vehicles 392.1 WY WY 2,834,019 7.34%7.01%208,072 198,665 (9,407)(32,787)(42,194)(9,407)(32,787)(42.194)
GeneralPlant-Vehicles 392.3 UT SO 3,076,269 3.59%3.42%110,313 105,208 (5,105)(28,133)(33,238)(737)(4.062)(4,799)
GeneralPlant-Vehicles 392.5 CA CA 797,625 5.63%4.49%44,885 35,813 (9,072)(9,072)
General Plant -Vehicles 392.5 CA SG 164,303 5.63%4.49%9,246 7,377 (1,869)(1,869)(297)(297)
GeneralPlant-Vehicles 392.5 ID ID 2,443,129 5.22%5.73%127,632 139,991 12,360 (34,021)(21,661)
General Plant -Vehicles 392.5 ID SG 382,200 5.22%5.73%19,967 21,900 1,934 (5,322)(3,389)307 (846)(538)
GeneralPlant-Vehicles 392.5 OR OR 9,616,255 5.05%5.67%485,727 545,242 59,515 (17,636)41,879
GeneralPlant-Vehicles 392.5 OR SG 992,358 5.05%5.67%50,125 56,267 6.142 (1,820)4,322 976 (289)687
GeneralPlant-Vehicles 392.5 OT SG 255,349 2.96%2.10%7,567 5,368 (2,199)(2,199)(349)-(349)
GeneralPlant-Vehicles 392.5 UT SE 199,475 5.41%5.59%10,797 11,151 353 (2,046)(1,693)63 (363)(300)
GeneralPlant-Vehicles 392.5 UT SG 4,143,374 5.41%5.59%224,276 231,615 7.338 (42,508)(35,170)1,166 (6,753)(5,588)
GeneralPlant-Vehicles 392.5 UT SO 776,182 5.41%5.59%42,014 43,389 1,375 (7,963)(6,588)198 (1,150)(951)
General Plant -Vehicles 392.5 UT UT 15,396,189 5.41%5.59%833,379 860,647 27,268 (157,955)(130,687)
GeneralPlant-Vehicles 392.5 WA SG 1,424,088 6.66%5.07%94,781 72,201 (22,580)(22,580)(3,587)(3,587)
GeneralPlant-Vehicles 392.5 WA WA 2,643,534 6.66%5.07%175,942 134,027 (41,915)(41,915)
GeneralPlant-Vehicles 392.5 WY SG 1,873,720 6.80%6.38%127,386 119,543 (7,843)(13,538)(21.381)(1,246)(2,151)(3,397)
GeneralPlant-Vehicles 392.5 WY WY 4,305,701 6.80%6.38%292,726 274,704 (18,022)(31,110)(49,132)(18,022)(31.110)(49,132)
GeneralPlant-Vehicles 392.9CA CA 437,317 2.69%2.32%11,752 10,146 (1,606)(1,606)
GeneralPlant-Vehicles 392.9CA SG 13,876 2.69%2.32%373 322 (51)(51)(8)-(8)
GeneralPlant-Vehicles 392.9 ID SG 893,408 2.50%2.73%22,369 24,390 2,021 (569)1,452 321 (90)231
General Plant -Vehicles 392.9 1D ID 49,887 2.50%2.73%1,249 1,362 113 (3,636)(3,523)
GeneralPlant-Vehicles 392.9OR OR 3,191,788 2.45%2.56%78,277 81,710 3.433 (3,677)(245)GeneralPlant-Vehicles392.9ORSG 132,5222.45%2.56%3,2503,393 143 (153)(10)23 (24)(2)
General Plant -Vehicles 392.9 OR SO 3,421 2.45%2.56%84 88 4 (4)(0)1 (1)(0)
GeneralPlant-Vehicles 392.9 UT SE 45,180 2.57%2.60%1,159 1,175 15 (312)(297)3 (55)(53)
GeneralPlant-Vehicles 392.9UT SG 1,198,511 2.57%2.60%30,754 31,161 407 (8,275)(7,868)65 (1,315)(1,250)
GeneralPlant-Vehicles 392.9UT SO 474,168 2.57%2.60%12,167 12,328 161 (3,274)(3,113)23 (473)(449)
General Plant -Vehicles 392.9 UT UT 4,880,292 2.57%2.60%125,229 126,888 1,658 (33,696)(32,038)
General Plant -Vehicles 392.9 WA SG 83,653 2.65%2.38%2,214 1,991 (223)(223)(35)(35)
General Plant -Vehicles 392.9 WA WA 685,566 2.65%2.38%18,143 16,316 (1,826)(1,826)
GeneralPlant-Vehicles 392.9WY SG 569,316 3.37%3.40%19,177 19,357 180 (4,099)(3,919)29 (651)(623)
General Plant -Vehicles 392.9 WY WY 2,303,712 3.37%3.40%77,597 78,326 729 (16,585)(15,856)729 (16,585)(15,856)
General Plant -Vehicles 392.9 OT SG 7,844 2.18%2.18%171 171 (0)(0)(0)-(0)
GeneralPlant-Vehicles 396.3 CA CA 918,154 10.34%7.20%94,923 66,107 (28,816)(28,816)
GeneralPlant-Vehicles 396.3 ID SG 1,567,172 9.15%12.04%143,461 188,688 45,226 (2,920)42,306 7.185 (464)6,721
GeneralPlant-Vehicles 396.3 ID ID 66,834 9.15%12.04%6,118 8,047 1,929 (68,465)(66,536)
GeneralPlant-Vehicles 396.3OR OR 6,104,847 9.71%8.84%592,583 539,668 (52,915)23,896 (29,018)
General Plant -Vehicles 396.3 OR SG 60,453 9.71%8.84%5,868 5,344 (524)237 (287)(83)38 (46)
GeneralPlant-Vehicles 396.3 UT SG 51,662 10.07%9.86%5,201 5,094 (107)(910)(1,017)(17)(145)(162)
General Plant -Vehicles 396.3 UT UT 5,429,736 10.07%9.86%546,602 535,372 (11,230)(95,613)(106,843)
GeneralPlant-Vehicles 396.3 WA SG 58,134 9.69%5.66%5,634 3,290 (2,344)(2,344)(372)(372)
Depreciation Rate Total Company Depreciation ALLOCATED ALLOCATED Allocation Factor Table
Description AF Plant-in-Service EXISTING |PROPOSED EXISTING |PROPOSED DIFFERENCE Adjustments DIFFERENCE WY |Adjustments WY WY
GeneralPlant-Vehicles 396.3 WA WA 1,370,946 9.69%5.66%132,871 77,596 (55,276)(55.276)
General Plant -Vehicles 396.3 WY SG 61,879 10.37%9.64%6,419 5,965 (454)(723)(1 177)(72)(115)(187)
GeneralPlant-Vehicles 396.3 WY WY 2,569,556 10.37%9.64%266,551 247,705 (18,846)(30,019)(48,864)(18.846)(30.019)(48,864)
GeneralPlant-Vehicles 396.7CA CA 3,051,020 5.60%4.98%170,993 151,941 (19,052)(19.052)
General Plant -Vehicles 396.7 ID ID 6,468,406 3.87%3.90%250,428 252,268 1,839 (11,039)(9,200)
GeneralPlant-Vehicles 396.7 ID SG 879,645 3.87%3.90%34,056 34,306 250 (1,501)(1,251)40 (239)(199)
GeneralPlant-Vehicles 396.7OR OR 24,441,728 5.39%5.24%1,317,716 1,280,747 (36,970)(25,131)(62,100)
GeneralPlant-Vehicles 396.7OR SG 1,513,765 5.39%5.24%81,611 79,321 (2,290)(1,556)(3,846)(364)(247)(611)
GeneralPlant-Vehicles 396.7OT SG 2,250,062 2.71%1.86%60,947 41,933 (19,014)(19,014)(3.021)-(3,021)
GeneralPlant-Vehicles 396.7UT SE 45,854 6.84%6.10%3,135 2,797 (338)(341)(679)(60)(60)(120)
GeneralPlant-Vehicles 396.7UT SG 13,051,444 6.84%6.10%892,419 796,138 (96,281)(97,030)(193,311)(15.296)(15,415)(30,712)
GeneralPlant-Vehicles 396.7UT SO 1,046,883 6.84%6.10%71,583 63,860 (7,723)(7,783)(15,506)(1,115)(1,124)(2,239)
GeneralPlant-Vehicles 396.7UT UT 37,298,792 6.84%6.10%2,550,381 2,275,226 (275,155)(277,296)(552,451)
GeneralPlant-Vehicles 396.7WA SG 415,484 6.81%6.03%28,282 25,054 (3,228)(3,228)(513)(513)
GeneralPlant-Vehicles 396.7WA WA 5,630,534 6.81%6.03%383,268 339,521 (43,747)(43,747)
GeneralPlant-Vehicles 396.7WY SG 19,993,847 5.19%4.94%1,038,116 987,696 (50,420)(16,884)(67,304)(8,010)(2,682)(10.693)
GeneralPlant-Vehicles 396.7WY WY 12,635,403 5.19%4.94%656,053 624,189 (31,864)(10,670)(42,534)(31.864)(10,670)(42,534)
TotalGeneralPlant-Vehicles*245,841,456 6.10%5.75%14,996,739 14,128,823 (867,916)(1,445,323)(2,313,239)(110,879)(178,322)(289,201)
General Plant -All Other
GeneralPlant-AllOther 389.2 ID ID 4,733 2.01%1.71%95 81 (14)(26)(40)
General Plant -All Other 389.2 UT SG 1,171 2.32%2.15%27 25 (2)(1)(3)(0)(0)
General Plant -All Other 389.2 UT UT 32,503 2.32%2.15%754 699 (55)(40)(95)
GeneralPlant-AllOther 389.2 WY WY 74,342 2.01%2.01%1,491 1,494 3 (21)(18)3 (21)(18)
General Plant -All Other 390 CA CA 2,936,056 2.38%1.71%69,829 50,083 (19,746)(19,746)
General Plant -All Other 390 ID ID 10,530,869 2.12%1.86%222,839 195,936 (26,903)(22,128)(49,030)
General Plant -All Other 390 ID SG 1,326,754 2.12%1.86%28,075 24,678 (3,397)(2,788)(6.185)(540)(443)(983)
GeneralPlant-AllOther 390 ID SO 712,206 2.12%l.86%15,071 13,247 (1,824)(1,496)(3,320)(263)(216)(479)
GeneralPlant-AllOther 3900R OR 32,159,408 2.21%1.98%711,644 634,943 (76,700)(37,751)(114.451)
GeneralPlant-AllOther 3900R SG 2,897,547 2.21%1.98%64,119 57,371 (6,747)(3,401)(10,149)(1,072)(540)(1,612)
GeneralPlant-AllOther 3900R SO 39,342,704 2.21%1.98%870,601 778,986 (91,615)(46,183)(137,799)(13,227)(6.668)(19.894)
GeneralPlant-AllOther 390OT SG 374,091 2.06%1.51%7,721 5,647 (2,074)(2,074)(330)-(330)
General Plant -All Other 390 UT CN 7,839,508 2.18%2.06%171,280 161,494 (9,786)(41,716)(51,502)(729)(3.108)(3,837)
GeneralPlant-AllOther 390 UT SG 2,093,476 2.18%2.06%45,739 43,126 (2,613)(11,140)(13,753)(415)(1,770)(2,185)
GeneralPlant-AllOther 390UT SO 39.519,198 2.18%2.06%863,426 814,095 (49,331)(210,293)(259,624)(7,122)(30,360)(37,482)
General Plant -All Other 390 UT UT 38,830,771 2.18%2.06%848,385 802,717 (45,668)(206,630)(252,298)
General Plant -All Other 390 WA SG 75,535 3.80%2.52%2,869 1,903 (965)(965)(153)(153)
GeneralPlant-AllOther 390 WA WA 10,894,083 3.80%2.52%413,748 274,627 (139,121)(139,121)
GeneralPlant-AllOther 390 WY SG 914,264 3.03%2.61%27,694 23,862 (3,831)(6,022)(9,853)(609)(957)(1,565)
GeneralPlant-AllOther 390 WY WY 13,172,144 3.03%2.61%398,991 345,013 (53,978)(86,757)(140,736)(53,978)(86,757)(140.736)
TotalGeneralPlant-AllOther 203,731,364 2.34%2.08%4,764,396 4,230,028 (534,368)(676,395)(1,210,763)(78,435)(130,841)(209,276)
TotalGeneralPlant 449,572,820 4.40%4.08%19,761,135 18,358,851 (1,402,284)(2,121,718)(3,524,002)(189,314)(309,162)(498,476)
MiningPlant SE 238,286,179 3.67%8.79%8,750,045 20,944,312 12,194,267 (128,830)12,065,437 2,l60,l14 (22,821)2,137,292
Total Company -Depreciable Plant 22,869,363,406 2.54%3.24%582,443,595 743,256,789 160,813,194 (72,550,416)88,262,777 27,269,244 (9,500,467)17,768,777
Steam Production -Carbon SG 120,084,309 3.05%67.13%3,662,198 80,614,396 76,952,198 (27,316,249)49,635,949 12,225,595 (4,339,803)7,885,792
Total Company -Less Carbon 22,749,279,097 2.54%2.91%578,781,397 662,642,393 83,860,996 (45,234,167)38,626,828 15,043,649 (5,160,664)9,882,985
*For regulatory purposes,vehicle depreciation is re-classified as O&M.
PACIFICORP
Depreciation Rate Comparison -Plant Balances as of December,2013
TOTAL COMPANY IDAHO ALLOCATED
ORIGINAL STIPULATED STIPULATED ORIGINAL STIPULATED STIPULATED
FILING FILING
Depreciation Rate Total Company Depreciation ALLOCATED ALLOCATED Allocation Factor Table
Description AF Plant-in-Service EXISTING PROPOSED EXISTING PROPOSED DIFFERENCE Adjustments DIFFERENCE ID Adjustments ID ID
Production Plant CA 0.0000%
SteamProduction SG 6,108,552,080 2.26%3.58%137,945,075 218,930,804 80,985,729 (13,119,175)67,866,554 4.571,547 (740,562)3,830,985 CN 3.8582%
SteamProduction-Cholla SSGCH 536,902,995 1.51%2.88%8,121,741 15,449,657 7,327,916 (640,061)6,687,855 413,652 (36,131)377,521 ID 100.0000%
SteamProduction-Carbon SG 120.084.309 3.05%67.13%3,662,198 80,614,396 76,952,198 (27,316,249)49,635,949 4,343,859 (1,541,969)2.801,890 OR 0.0000%
Steam Production -Water Rights 36,503.523 --SE 6.2744%
HydroProduction SG 938,122,143 2.91%3.62%27,268,605 33,948,744 6,680,139 (2,217,094)4,463,045 377,086 (125,152)251,934 SG 5.6449%
OtherProduction SG 3,230,056,230 3.50%3.27%113,080,152 105,596,499 (7,483,653)(2,464,126)(9,947,779)(422,443)(139,097)(561,540)SO 5.5148%
OtherProduction-GadsbyPeakers SSGCT 83,587,219 3.32%3.99%2,774,825 3,332,766 557,941 (144,858)413,083 33,100 (8,594)24.507 SSGCH 5.6449%
Other Production -Water Rights 17.420,186 -SSGCT 5.9326%
TotalProductionPlant 11,071,228,687 -UT 0.0000%
TotalProductionPlant-Depreciable 11,017,304,977 2.66%4.16%292,852,596 457,872,866 165,020,270 (45,901,563)119,118,707 9,316,801 (2,591,505)6,725,297 WA 0.0000%
WY 0.0000%TransmissionPlant SG 5,260,444,224 1.91%1.82%100,500,315 95,705,376 (4,794,939)(3,257,966)(8,052,905)(270,669)(183,908)(454,577)Source:Factorsfrom
December2011 Semi-DistributibonPlant CA 231.412,734 2.91%2.67%6,724,725 6,171,346 (553,379)1,141 (552,238)AnnualReport-2010
Distribution OR 1,800,233,098 2.86%2.54%51,408,119 45,706,796 (5,701,323)(218,031)(5,919,354)Protocoland13Month
Distribution WA 414,312,516 3.13%2.81%12,981,304 11,646,261 (1,335,043)(12,374)(1,347,417)Distribution WY 635,669.345 2.87%2.84%18,246,611 18,062,124 (184,487)(1,358,393)(1,542,880)Distribution UT 2,524,656,040 2.52%2.46%63,524,102 62,029,227 (1,494,875)(18,324,080)(19,818,955)
Distribution ID 297.471.473 2.59%2.27%7,694,643 6,759,630 (935,013)(1,228,603)(2,163,616)(935,013)(1,228,603)(2,163,616)
TotalDistribution 5,903,755,206 2.72%2.54%160,579,504 150,375,384 (10,204,120)(21,140,339)(31,344,459)(935,013)(1,228,603)(2,163,616)
General Plant -Vehicles *
GeneralPlant-Vehicles 392.1 CA CA 668,807 7.89%3.48%52,773 23,274 (29,499)(29,499)
General Plant -Vehicles 392.1 CA SG 159,467 7.89%3.48%12,583 5,549 (7,034)(7,034)(397)-(397)
GeneralPlant-Vehicles 392.1 ID ID 1,685,882 6.66%7.11%112,265 119,866 7,601 (47,702)(40,101)7,601 (47,702)(40,101)
GeneralPlant-Vehicles 392.1 ID SG 552,076 6.66%7.11%36,764 39,253 2,489 (15,621)(13,132)141 (882)(741)
GeneralPlant-Vehicles 392.1 OR OR 9.772,343 7.63%7.27%745,154 710,449 (34,704)(23,190)(57,895)
GeneralPlant-Vehicles 392.1 OR SG 682,209 7.63%7.27%52,019 49,597 (2,423)(1,619)(4,042)(137)(91)(228)
GeneralPlant-Vehicles 392.1 OR SO 470,991 7.63%7.27%35,914 34,241 (1,673)(1,118)(2,790)(92)(62)(154)
GeneralPlant-Vehicles 392.1 OT SG 459,186 6.42%2.53%29,462 11,598 (17,864)(17,864)(1,008)-(1,008)
GeneralPlant-Vehicles 392.1 UT SE 128,866 7.07%6.93%9,111 8,930 (181)(2,433)(2,614)(11)(153)(164)
GeneralPlant-Vehicles 392.1 UT SG 2,446,693 7.07%6.93%172,985 169,556 (3,429)(46,201)(49,630)(194)(2,608)(2,802)
GeneralPlant-Vehicles 392.1 UT SO 1,613,206 7.07%6.93%114,056 111,795 (2,261)(30,462)(32,723)(125)(1,680)(1,805)
GeneralPlant-Vehicles 392.1 UT UT 9.673,376 7.07%6.93%683,922 670,365 (13,557)(182,663)(196,220)
GeneralPlant-Vehicles 392.1 WA SG 713,985 7.91%5.60%56,451 39,983 (16,468)(16,468)(930)(930)
GeneralPlant-Vehicles 392.1 WA WA 1,683,994 7.91%5.60%133,145 94,304 (38,841)(38,841)
GeneralPlant-Vehicles 392.1 WY SG 1,853,905 7.34%7.01%136,112 129,959 (6,154)(21,448)(27,601)(347)(1,211)(1,558)
GeneralPlant-Vehicles 392.1 WY WY 2,834,019 7.34%7.01%208,072 198,665 (9,407)(32,787)(42,194)
GeneralPlant-Vehicles 392.3 UT SO 3.076,269 3.59%3.42%110,313 105,208 (5,105)(28,133)(33,238)(282)(1,551)(1,833)
GeneralPlant-Vehicles 392.5 CA CA 797,625 5.63%4.49%44,885 35,813 (9,072)(9,072)
GeneralPlant-Vehicles 392.5 CA SG 164.303 5.63%4.49%9,246 7,377 (1,869)(1,869)(105)-(105)
GeneralPlant-Vehicles 392.5 ID ID 2,443,129 5.22%5.73%127,632 139,991 12,360 (34,021)(21,661)12,360 (34,021)(21,661)
GeneralPlant-Vehicles 392.5 ID SG 382,200 5.22%5.73%19,967 21,900 1,934 (5,322)(3,389)109 (300)(191)
GeneralPlant-Vehicles 392.5 OR OR 9.616,255 5.05%5.67%485,727 545,242 59,515 (17,636)41,879
GeneralPlant-Vehicles 392.5 OR SG 992,358 5.05%5.67%50,125 56,267 6,142 (1,820)4,322 347 (103)244
GeneralPlant-Vehicles 392.5 OT SG 255,349 2.96%2.10%7,567 5,368 (2,199)(2,199)(124)-(124)
GeneralPlant-Vehicles 392.5 UT SE 199,475 5.41%5.59%10,797 11,151 353 (2,046)(1,693)22 (128)(106)
GeneralPlant-Vehicles 392.5 UT SG 4,143,374 5.41%5.59%224,276 231,615 7,338 (42,508)(35,170)414 (2,400)(1,985)
GeneralPlant-Vehicles 392.5 UT SO 776,182 5.41%5.59%42,014 43,389 1,375 (7,963)(6,588)76 (439)(363)
GeneralPlant-Vehicles 392.5 UT UT 15,396,189 5.41%5.59%833,379 860,647 27,268 (157,955)(130,687)
GeneralPlant-Vehicles 392.5 WA SG 1,424,088 6.66%5.07%94,781 72,201 (22,580)(22,580)(1,275)(1,275)
GeneralPlant-Vehicles 392.5 WA WA 2.643,534 6.66%5.07%175,942 134,027 (41,915)(41,915)
GeneralPlant-Vehicles 392.5 WY SG 1,873,720 6.80%6.38%127,386 119,543 (7,843)(13,538)(21,381)(443)(764)(1,207)
GeneralPlant-Vehicles 392.5 WY WY 4,305,701 6.80%6.38%292,726 274,704 (18,022)(31,110)(49,132)
GeneralPlant-Vehicles 392.9 CA CA 437,317 2.69%2.32%11,752 10,146 (1,606)(1,606)
GeneralPlant-Vehicles 392.9 CA SG 13,876 2.69%2.32%373 322 (51)(51)(3)-(3)
GeneralPlant-Vehicles 392.9 ID SG 893.408 2.50%2.73%22,369 24,390 2,021 (569)1,452 114 (32)82
GeneralPlant-Vehicles 392.9 ID ID 49,887 2.50%2.73%1,249 1,362 113 (3,636)(3,523)113 (3,636)(3,523)
GeneralPlant-Vehicles 392.9 OR OR 3.191,788 2.45%2.56%78,277 81,710 3,433 (3,677)(245)
GeneralPlant-Vehicles 392.9 OR SG 132,522 2.45%2.56%3,250 3,393 143 (153)(10)8 (9)
GeneralPlant-Vehicles 392.9 OR SO 3,421 2.45%2.56%84 88 4 (4)(0)0 (0)(0)
GeneralPlant-Vehicles 392.9 UT SE 45,180 2.57%2.60%1,159 1,175 15 (312)(297)1 (20)(19)
GeneralPlant-Vehicles 392.9 UT SG 1,198,511 2.57%2.60%30,754 31,161 407 (8,275)(7,868)23 (467)(444)
GeneralPlant-Vehicles 392.9 UT SO 474,168 2.57%2.60%12,167 12,328 161 (3,274)(3,113)9 (181)(172)
GeneralPlant-Vehicles 392.9 UT UT 4,880,292 2.57%2.60%125,229 126,888 1,658 (33,696)(32,038)
GeneralPlant-Vehicles 392.9 WA SG 83,653 2.65%2.38%2,214 1,991 (223)(223)(13)(13)
GeneralPlant-Vehicles 392.9 WA WA 685,566 2.65%2.38%18,143 16,316 (1,826)(1,826)
GeneralPlant-Vehicles 392.9 WY SG 569,316 3.37%3.40%19,177 19,357 180 (4,099)(3,919)10 (231)(221)
GeneralPlant-Vehicles 392.9 WY WY 2,303,712 3.37%3.40%77,597 78,326 729 (16,585)(15,856)
GeneralPlant-Vehicles 392.9 OT SG 7,844 2.18%2.18%171 171 (0)(0)(0)(0)
GeneralPlant-Vehicles 396.3 CA CA 918,154 10.34%7.20%94,923 66,107 (28,816)(28,816)
GeneralPlant-Vehicles 396.3 ID SG 1,567,172 9.15%12.04%143,461 188,688 45,226 (2,920)42,306 2,553 (165)2,388
GeneralPlant-Vehicles 396.3 ID ID 66,834 9.15%12.04%6,118 8,047 1,929 (68,465)(66,536)1,929 (68,465)(66,536)
GeneralPlant-Vehicles 396.3 OR OR 6,104.847 9.71%8.84%592,583 539,668 (52,915)23,896 (29,018)
GeneralPlant-Vehicles 396.3 OR SG 60,453 9.71%8.84%5,868 5,344 (524)237 (287)(30)13 (16)
GeneralPlant-Vehicles 396.3 UT SG 51,662 10.07%9.86%5,201 5,094 (107)(910)(1,017)(6)(51)(57)
Depreciation Rate Total Company Depreciation ALLOCATED ALLOCATED Allocation Factor Table
Description AF Plant-in-Service EXISTING PROPOSED EXISTING PROPOSED DIFFERENCE Adjustments DIFFERENCE ID Adjustments ID ID
GeneralPlant-Vehicles 396.3 UT UT 5,429,736 10.07%9.86%546,602 535,372 (11,230)(95,613)(106,843)
GeneralPlant-Vehicles 396.3 WA SG 58,134 9.69%5.66%5,634 3,290 (2,344)(2,344)(132)(132)
GeneralPlant-Vehicles 396.3 WA WA 1,370,946 9.69%5.66%132,871 77,596 (55,276)(55,276)
GeneralPlant-Vehicles 396.3 WY SG 61,879 10.37%9.64%6,419 5,965 (454)(723)(1177)(26)(41)(66)
GeneralPlant-Vehicles 396.3 WY WY 2,569,556 10.37%9.64%266,551 247,705 (18,846)(30,019)(48,864)
GeneralPlant-Vehicles 396.7 CA CA 3,051,020 5.60%4.98%170,993 151,941 (19,052)(19,052)
GeneralPlant-Vehicles 396.7 ID ID 6,468,406 3.87%3.90%250,428 252,268 1,839 (11,039)(9,200)1,839 (11,039)(9,200)
GeneralPlant-Vehicles 396.7 ID SG 879,645 3.87%3.90%34,056 34,306 250 (1,501)(1,251)14 (85)
GeneralPlant-Vehicles 396.7 OR OR 24,441,728 5.39%5.24%1,317,716 1,280,747 (36,970)(25,131)(62,100)
GeneralPlant-Vehicles 396.7 OR SG 1,513,765 5.39%5.24%81,611 79,321 (2,290)(1,556)(3,846)(129)(88)(217)
GeneralPlant-Vehicles 396.7 OT SG 2,250,062 2.71%1.86%60,947 41,933 (19,014)(19,014)(1,073)-(1,073)
GeneralPlant-Vehicles 396.7 UT SE 45,854 6.84%6.10%3,135 2,797 (338)(341)(679)(2I)(21)(43)
GeneralPlant-Vehicles 396.7 UT SG 13.051,444 6.84%6.10%892,419 796,138 (96,281)(97,030)(193,311)(5,435)(5,477)(10,912)
GeneralPlant-Vehicles 396.7 UT SO 1,046,883 6.84%6.10%71,583 63,860 (7,723)(7,783)(15,506)(426)(429)(855)
GeneralPlant-Vehicles 396.7 UT UT 37,298,792 6.84%6.10%2,550,381 2,275,226 (275,155)(277,296)(552,451)
GeneralPlant-Vehicles 396.7 WA SG 415,484 6.81%6.03%28,282 25,054 (3,228)(3,228)(182)(182)
GeneralPlant-Vehicles 396.7 WA WA 5,630,534 6.81%6.03%383,268 339,521 (43,747)(43,747)
GeneralPlant-Vehicles 396.7 WY SG 19,993,847 5.19%4.94%1,038,116 987,696 (50,420)(16,884)(67,304)(2,846)(953)(3,799)
GeneralPlant-Vehicles 396.7 WY WY 12,635.403 5.19%4.94%656,053 624,189 (31,864)(10,670)(42,534)
TotalGeneralPlant-Vehicles*245,841,456 6.10%5.75%14,996,739 14,128,823 (867,916)(1,445,323)(2,313,239)11,891 (185,471)(173,580)
General Plant -All Other
GeneralPlant-AllOther 389.2 ID ID 4,733 2.01%1.71%95 81 (14)(26)(40)(14)(26)(40)GeneralPlant-AllOther389.2UTSG 1,1712.32%2.15%2725 (2)(1)(3)(0)(0)(0)
GeneralPlant-AllOther 389.2 UT UT 32,503 2.32%2.15%754 699 (55)(40)(95)
GeneralPlant-AllOther 389.2 WY WY 74,342 2.01%2.01%1,491 1,494 3 (21)(18)
GeneralPlant-AllOther 390 CA CA 2.936,056 2.38%1.71%69,829 50,083 (19,746)(19,746)
GeneralPlant-AllOther 390 ID ID 10,530,869 2.12%1.86%222,839 195,936 (26,903)(22,128)(49,030)(26,903)(22,128)(49,030)
GeneralPlant-AllOther 390 ID SG 1,326,754 2.12%1.86%28,075 24,678 (3,397)(2,788)(6,185)(192)(157)(349)
GeneralPlant-AllOther 390 ID SO 712,206 2.12%1.86%15,071 13,247 (1,824)(1,496)(3,320)(101)(83)(183)
GeneralPlant-AllOther 390 OR OR 32,159.408 2.21%1.98%711,644 634,943 (76,700)(37,751)(114,451)
GeneralPlant-AllOther 390 OR SG 2.897,547 2.21%1.98%64,119 57,371 (6,747)(3,401)(10,149)(381)(192)(573)
GeneralPlant-AllOther 390 OR SO 39,342.704 2.21%1.98%870,601 778,986 (91,615)(46,183)(137,799)(5,052)(2,547)(7,599)
GeneralPlant-AllOther 390 OT SG 374,091 2.06%1.51%7,721 5,647 (2,074)(2,074)
GeneralPlant-AllOther 390 UT CN 7,839,508 2.18%2.06%171,280 161,494 (9,786)(41,716)(51,502)(378)(1.609)(1,987)
GeneralPlant-AllOther 390 UT SG 2,093,476 2.18%2.06%45,739 43,126 (2,613)(11,140)(13,753)(148)(629)(776)
GeneralPlant-AllOther 390 UT SO 39,519,198 2.18%2.06%863,426 814,095 (49,331)(210,293)(259,624)(2,720)(11,597)(14,318)
GeneralPlant-AllOther 390 UT UT 38,830,771 2.18%2.06%848,385 802,717 (45,668)(206,630)(252,298)
GeneralPlant-AllOther 390 WA SG 75,535 3.80%2.52%2,869 1,903 (965)(965)(54)(54)
GeneralPlant-AllOther 390 WA WA 10,894.083 3.80%2.52%413,748 274,627 (139,121)(139,121)
GeneralPlant-AllOther 390 WY SG 914.264 3.03%2.61%27,694 23,862 (3,831)(6,022)(9,853)(216)(340)(556)
GeneralPlant-AllOther 390 WY WY 13,172,144 3.03%2.61%398,991 345,013 (53,978)(86,757)(140,736)
TotalGeneralPlant-AllOther 203.731,364 2.34%2.08%4,764,396 4,230,028 (534,368)(676,395)(1,210,763)(36,276)(39,307)(75,584)
TotalGeneralPlant 449,572,820 4.40%4.08%19,761,135 18,358,851 (1,402,284)(2,121,718)(3,524,002)(24,385)(224,779)(249,164)
MiningPlant SE 238,286,179 3.67%8.79%8,750,045 20,944,312 12,194,267 (128,830)12,065,437 765,114 (8,083)757,031
Total Company -Depreciable Plant 22,869,363,406 2.54%3.24%582,443,595 743,256,789 160,813,194 (72,550,416)88,262,777 8,851,849 (4,236,878)4,614,970
SteamProduction-Carbon SG 120,084,309 3.05%67.13%3,662,198 80,614,396 76,952,198 (27,316,249)49,635,949 4,343,859 (1,541,969)2,801,890
Total Company -Less Carbon 22,749,279,097 2.54%2.91%578,781,397 662,642,393 83,860,996 (45,234,167)38,626,828 4,507,989 (2,694,909)1,813,081
*For regulatory purposes,vehicle depreciation is re-classified as O&M.