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Home My WebLink About20181212PAC to IIPA Attach Boise 001 WA JAM .xlsMacro WelcomeDialog CWC Check Factors Inputs Variables Unadj Data for RAM ECD URO ADJ NRO UTCR Report Results NPC Function1149 Function Exhibit Adjs2avg ADJTOTAL AdjustInput AdjustSwitch AverageFactors AverageInput AvgFactorCopy CalcNewAllocationMethod CapStructureType Checksumavg Checksumend d756. dad Exhibit1102JAM ExhibitRNEJAM FACTOR FactorCheck FactorMethod FranchiseTax Func_Ftrs FuncFac1 JurisNumber l254105 LABORMOD LABORROLL LeadLag LINKJAM MSPAverageInput MSPYearEndInput NetToGross PostDE PostDG PreDE PreDG PrintDetail PrintDetail PrintStateReport PrintStateReport PTDMOD PTDROLL PTMOD PTROLL ResourceSupplier RevenueCheck RevenueCheck1149 RevenueCheck2 SIT TaxRates TDMOD TDROLL UncollectibleAccounts UtGrossReceipts VariableCheck WaRevenueTax YearEndFactors YearEndInput YEFactorCopy 904CN 905CN 907CN 908CN 908OTHER 909CN 910CN 920SO Customer Accts A&G Common Weighted Cost Other Prod O&M Other Deductions Interest (AFUDC) Depreciation Exp MONTANA WY-PPL Accum Prov for Amort-Hydro 111IP Total Plant Capital Lease Reserve D_Split Price Change Required for Requested Return 903CN DNPPHP TROJP SGCT DGU SNNP Load Curtailment ELECTRIC PLANT IN SERVICE CA OR WA MT Sales to Ultimate Customers Residential Sales NUCLEAR PRODUCTION PLANT Amortization Expense : Amortization of Limited Term Plant Seasonal System Generation Contracts SSGC Factor SSCC Factor SSEC Factor ACCMDITMA FACTOR DOP Total Switch MINING : BEGINNING/ENDING Beginning Ending Average Balance DEU 50% Demand TTL Dist Exp Meter Reading Labor Split Account 902 Ttl Cust Service Source: FERC FORM 1 Page 322 Poles & Wires Summary of Transmission Expense by Factor 108SP METHODOLOGY: FERC: FACTOR: 8 OR 12 CP: Common UG Conduit 111HP Seasonal System Generation Combustion Turbine SSGCT Rate Base Decrease Interest on PCRBS Requested Price Change Other Expenses System Net Intangible Plant TOTAL GROSS PLANT (LESS SO FACTOR) Customer Adv for Const Customer Service Deposits Total Coin. Peak Total Input 501 DEP Revenue Lead Days Total OTH Electric Revenues East Hydro Operation & Maintenance Expense Other Generation Operation & Maintenance Expense Other Purchased Power Contracts SO2 Emission Allowances Steam Depreciation Expense DITBAL : Amortization Exp Control Area Energy Factors CAEW CAEE Control Area Generation Factors CAGW ELECTRIC REVENUES YEAR END Account Balances Control Area Energy - West Control Area Energy - East Maint Supervision & Engineering Maintenance of Structures Maintenance of Boiler Plant B15.5 B20.13 B15.7 B19.4 B19.7 B19.8 Less Non-Utility Plant IP CN SE SO SG SCHMDP-SO Book Depreciation GENERAL PLANT ACCUM DEPR Beg/End Avg ACCUMULATED AMORTIZATION Calculation of Taxable Income: Operating Deductions: O & M Expenses Accum Depr - Capital Lease Revenue Tax Gross Receipts Final Check Levelized = 2 (If you select levelized enter desired R.O.E. on line 6) Funtionalization Options: TAXDEPR Prime Movers 100% LF Months TS0 Franchise & Consent Total Fuel Stock Materials and Supplies Stores Expense Undistributed Factor Check 100% Demand Separate Jurisdiction 75% Demand Combined with Utah DEMAND PERCENTAGE: Summary of A&G Expense by Factor Total A&G Expense by Factor 252CAGE 252CN 255ITC85 282CAGE GENERAL PLANT(Excluding Mining) Total Electric Interest Deductions for Tax Division Net Plant Hydro - Pacific DIT Expense DITEXP DIT Balance DITBAL ROE Selction 151CAEE 151CAEW 151JBE 154CAEE 154CAGE 154CAGW 154JBG 154SG 154SNPD 154SO Nuclear Power Generation Year End Earned Return on Rate Base B1.1 B1.2 Step-up Transformers T_SPLIT COM_EQ D_SPLIT Distribution Slit between Functions ANC Hydro Production Uncollectible Accounts ARO A&G Expenses Transferred TOTAL O&M EXPENSE Washington Annual Qualified Facilities Costs Customer Adv. 586SNPD Page 2.16, East only DITBALRL Customer Weatherization Loans Total Customer Service Expense by Factor Customer 5 Customer 6 Customer 7 THIS SECTION OF THE FACTOR INPUT DEALS WITH THE DEMAND OF CHOLLA IV/APS APS SSCCH Factor SSECH Factor Rolled-In Ut Off Sys Days in Data Input Pacific Utah WYO Miscellaneous Rate Base Total Electric Plant Rate Base Deductions: Download Total Mining Plant Accumulated Depr. Less Centralia Situs Depreciation OTHSG G-DGP G-DGU G-SG I-DGP Uncollectible Percent REVREQ TOTAL SALES EXPENSE Environmental Services Department Deferred Debits - Situs Deferred Debits - System Overhead Operating Income Net Operating Income SCHMDT Amortization Expense Operation Super & Engineering MERGED COMPANY CAPITAL STRUCTURE CAPITAL Summary of Customer Service Exp by Factor Office Supplies & expenses Outside Services Property Insurance Injuries & Damages SCHMAT Depreciation Expense SCHMDEXP INDICATOR ACCOUNT AMOUNT CHECKSUM ELECTRIC PLANT IN SERVICE Beg/End Avg Customer Accounts WY-ALL Net to Gross Factor B2.16 Revenue Requirement Department TOTAL INTANGIBLE PLANT Total Customer Advances for Constr. TOTAL ACCUM DEF INCOME TAX TOTAL PRODUCTION PLANT DEPR Divisional Energy - Pacific DEP Less Current Operating Revenues Increase to Current Revenues L-T DEBT % Total Customer Accounts Expense by Factor STATE REPORT: OTH COMPANY Regulatory Commission Expense Total Experimental Plant Total Production Expense by Factor FERC-UP&L NON-UTILITY p205692 p244840 p244841 p223199 Purchase (Renewed) Douglas Chelan Grant Wells Rocky Reach Wanapum FERC Utah FERC 2 = YES Pac GENERAL : SYSTEM NET GENERAL PLANT B2.3 B2.4 B2.5 B2.6 B2.7 B2.8 B2.9 B2.10 B2.11 B2.12 B2.13 B2.14 B2.15 Off-System Sales Subtotal YEAR END RAW INPUT FROM JARS - "YEARENDINPUT" System Net Nuclear Plant TOTAL MISCELLANEOUS RATE BASE TOTAL DISTRIBUTION PLANT DATE: TIME: TYPE OF AVG: Summary of General Plant by Factor TOTAL SCHEDULE - M ADJUSTMENTS NOTE: Acct 406 TOTAL TAXES OTHER THAN INCOME Total Plant Held For Future Use Total Electric Plant Acquisition Adjustments Total Nuclear Fuel DEMAND % Total Electric Operating Revenues Land and Land Rights Total O&M Expenses Accumulated Deferred Income Taxes TOTAL ACCUMULATED DEF INCOME TAX Wyoming PPL Oregon Washington Montana Wyo-PP&L WYP UT WYU Generation Expense Excise Tax (Superfund) Factor - EXCTAX Trojan Allocators ENERGY % SSECT SSECH SSCCT SSCCH SSGCH SSCP SSEP Seasonal System Capacity Combustion Turbine Seasonal System Energy Combustion Turbine Other Revenues - SE Factor Accord 572CAGE 572CAGW 573SG Premerger Dec 1991 Plant Dec 1992 Plant Total Nuclear Production Plant SCHMAT-SNP Mid-Columbia END OF REPORT end Total California MONTH 921SO 922SO Hydraulic Power Generation 330CAGW 331CAGE 331CAGW 332CAGE 332CAGW 333CAGE 333CAGW 334CAGE 334CAGW 335CAGE Ref. Page 1.2 Net Rate Base - Washington Jurisdiction 923SO 924SO 925SO 928CAGE 928CAGW 928SG 928SO 929SO 930SO 931SO 935SO 108GPCAEE 108GPCAGE 108GPCAGW 108GPCN 108GPJBG 108GPSO 108HPCAGE 108HPCAGW 108MPCAEE 108OPCAGE 108OPCAGW 108SPCAGE 108SPCAGW 108SPJBG 108TPCAGE 108TPCAGW 108TPJBG 108TPSG 111GPSO Weighted Cost of Capital OPRV-ID Operating Revenue - Wyoming OPRV-WY Excise Tax - superfund EXCTAX INT THIS SECTION OF THE FACTOR INPUT DEALS WITH THE MID COLUMBIA CONTRACTS Seasonal Purchases Total Cost -- $ Cholla IV**** Exchange**** Average Idaho - PPL Factor Business Centers FEDERAL INCOME TAX Federal Income Tax Unclassified Gen Plant - Acct 300 592SNPD TOTAL PRODUCTION PLANT 182MCAGE 182MCAGW Customer Service Pacific factor - CNP Customer Advances for Construction Revenues Total Revenues Interdepartmental Special Sales TRANSMISSION PLANT YEAR END TRANSMISSION PLANT Beg/End Avg DISTRIBUTION PLANT YEAR END p196538 B3.15 B4.1 B4.9 Unclassified Dist Plant - Acct 300 DS0 Unclassified Dist Sub Plant - Acct 300 TOTAL NET TRANSMISSION PLANT 108D00 108DS Experimental Plant - Accum Depr System Energy Factor Percentage of Total (DITEXP) Taxes other than Income Taxes Income Taxes (Including Deferred Taxes) Juris % by Division peak Washington Business Tax WBTAX Taxable Income Total Transmission Plant by Factor Other Accumulated Depreciation Reserve East Hydro Accumulated Depreciation Reserve Less: Uncollectibles (net) COINCIDENT PEAK : 0% Demand Description Maint of Generation & Electric Plant Annual Embedded Cost Materials & Supplies Schedule M Additions Schedule M Additions - Permanent Total Steam Production Plant by Factor OREGON Total Adjusted Overhead Line Expenses Meter O&M Split Percent D.I.T. TOTAL DISTRIBUTION EXPENSE Total Operating Expense SNPPN Steam Acct 403.1 Meaningful Priority Displacement Surplus System Net Transmission Plant Modified Accord Rolled-In Rolled-In with Hydro Adj. Rolled-In with Off-Sys Adj. Trojan Plant Allocator TOTAL ELECTRIC PLANT IN SERVICE Total Elec. Interest Deductions for Tax B8 Operating Revenue for Return O&M Land & Land Rights Structures Station Equipment Poles & Towers OH Conductors Control Area Generation - East WCA ECA Misc Revenue & Expense 404HP 282OTHER 391JBE Other Generation Accumulated Depreciation Reserve DISTRIBUTION PLANT ACCUM DEPR YEAR END DISTRIBUTION PLANT ACCUM DEPR Beg/End Avg OTH Interest Expense Total of OTH Production Plant by Factor Summary of Transmission Plant by Factor Total Net Rate Base Cash Working Capital 186MSG 186MSO Misc Regulatory Assets 186M CWC Underground Conduit TOTAL TRANSMISSION EXPENSE Misc. Customer Service MONTANA WYOMING Acct 403.4 Acct 403.5 C_SERVICE Col. 3 Col. 4 TOTAL NET HYDRO PRODUCTION PLANT OTHER : TOTAL NET OTHER PRODUCTION PLANT Revised Study (228) December 1993 Adj. Adjusted Acct 182.22 OTHSO Other Electric Plant in Service Functional Retail Revenue Spread Amortization of Plant Acquisition Adj B1.3 B1.4 B1.5 B1.7 B1.8 State of Washington Miscellaneous Expenses Interest on Customer Deposits 41110 ENERGY - MWH APS Cholla IV Tools, Shop & Garage Equipment Capital Leases Hydro Electric Plant in Service Customer 8 Customer 9 Customer 10 Customer 11 Customer 12 Deferred Debit - System Generation WSF CUST T Deferred Income Tax - Federal-CR OP Coolants and Water Bad Debts Expense Allocation Factor - BADDEBT Accessory Electric Equipment TOTAL CUSTOMER SERVICE EXPENSE CALIFORNIA Unadjusted Results Input Year End Balance Maint of Street Lighting & Signal Sys. Maintenance of Meters B13 B11 Total Annual Embedded Costs Differential Revenue Requirement Impact Customer Service Utah factor - CNU Impact Housing Interest Income CAPITAL STRUCTURE INFORMATION SCHMDT-SG Idaho-UP&L Wyo-UP&L FERC-UP&L Intangible Plant SCHMDT-SITUS Total Hydraulic Plant by Factor Misc Rate Base Deductions Total Rate Base: Misc Rate base 568SG System Generation (Pac Costs on SG) State Income Tax Summary of Amortization by Factor DOU Other Production Plant Beg/End Avg FUNCTION PITA AVERAGE BALANCE Taxes OTH Than Income SYSTEM NET PLANT PRODUCTION HYDRO SYSTEM NET PLANT PRODUCTION NUCLEAR Total Company Hydro Depreciation Pre-Merger Pacific Pre-Merger Utah P PT DPW MONTANA State Rate Hydraulic Prod Plant Accum Depr 108OP Other Revenues - SO Factor General Plant - DGP Factor T_Split Customer System factor - CN Trojan Decommissioning Allocator Wy-PPL WYU Oregon POLES & WIRES 403OP Summary of Customer Accts Exp by Factor Total Unclassified Plant by Factor Accum Provision for Asset Acquisition Adjustments DNPDP DNPDU Division Net Plant Distribution 25% Demand Schedule M Additions - Temporary-SNP SCHMAT-SO Meter Expenses UTAH IDAHO-UPL Other Power Generation Year End SF Phosphates Idaho SYSTEM NET PLANT MINING UTAH INTEREST DIVISION NET PLANT DISTRIBUTION Wyo-PP&L Utah Washington Water Power Co. DEBT Summary of Depreciation Expense by Factor BUS FUNC Schedule M Deductions - Temporary-SO Summary of Electric Plant by Factor Nuclear DG&T Working Capital Deposit MISC RATE BASE DEDUCTIONS YEAR END MISC RATE BASE DEDUCTIONS Beg/End Avg DIT Expense (Modified Accord) DITEXPMA Other Production Plant TRANSMISSION PLANT DISTRIBUTION PLANT GENERAL PLANT INTANGIBLE PLANT JAMLINKjars Input Range for Firm Off-system Oregon Montana Utah Wyo-UP&L Pacific Juris Brigham Schedule "M" Addition CUSTOMER ACCOUNTS EXPENSE Account 228.42 Annual Mid-C Contracts Costs All Other Generation Resources 500 - 514 (Gain) / Loss on Sale of Utility Plant Income Taxes - Federal Income Taxes - State Income Taxes - Def Net TYPE OF AVERAGE PREFERRED Bad Debt Expense BADDEBT MON WYO Hydro Plant ARO Other Production ARO Hydro Operation & Maintenance Expense Hydro Depreciation Expense 404IP Hydro Relicensing Amortization Other Rate Base Revenue Requirement Accumulated Investment Tax Credit 1988 Misc. Power Plant Equipment Customer 13 Deferred Income Tax - Expense sales for resale peak at system Accumulated Investment Tax Credit 1986 Puget Sound Power & Light ACCORD Schedule M Additions - Temporary-GPS Total Other Production Plant Maintenance of Line Transformers LESS ACCUMULATED AMORTIZATION TOTAL NET INTANGIBLE PLANT SYSTEM NET INTANGIBLE PLANT GROSS PLANT : TOTAL GROSS PLANT GP-S Division Net Plant General-Mine - Utah DNPGMU Less Other Electric Items: SCHMDT (Steam) Portland General Electric TAX CALCULATION: FIT Model vs Booked Trojan Plant p206006 UBS James River / Little Mountain Offset Control Area Generation - West Prepayments Fuel Stock Net to Gross Bump-Up DEU WESTERN CONTROL AREA - COINCIDENTAL PEAKS (Normalized) B13.1 B13.15 B15.3 B11.1 B11.2 B14.1 B14.3 B15.4 B15.6 (Excl. West Hydro, Mid C, and QF) 546 - 554 TOTAL ADMINISTRATIVE & GEN EXPENSE SYSTEM OVERHEAD FACTOR (SO) Production General Mining SNPI SNPG THIS SECTION OF THE FACTOR INPUT DEALS WITH THE DEMAND FACTOR Provo Working Capital Deposit Nuclear Production Plant Beg/End Avg Deferred Investment Tax Credit - Idaho SCHM's UNCOLLECTIBLE Electric Plant Acquisition Adjustments Weatherization ACCUMULATED DEPRECIATION AND AMORTIZATION NET PLANT SYSTEM NET PLANT FACTOR (SNP) System Net Steam Plant SYSTEM NET PLANT PRODUCTION OTHER 0% Energy MISC RATE BASE DEDUCTIONS General Plant - SITUS Factor I-SITUS TOTAL DEFERRED ITC Federal Income Taxes + Other Other Electric Revenue PacifiCorp Normalized Results of Operations Col. 1 Col. 2 Increase Taxes Other Than Income Uncollectible Expense State Effective Tax Rate Federal Income Tax Rate Gross Receipts Wy-UPL Total Distribution Total Production Plant Total Transmission Plant Underground Line Expense B17.2 B17.4 Prod, Trans, Dist Plant ACCUMULATED AMORTIZATION B17.20 B18.1 B18.2 Customer Accounting Adj. Summary of Unclassified Plant (Account 106) Contributions in Aid of Construction Factor % Other Deferred Credits - Misc East Hydro Electric Plant in Service Wyoming UPL Interest on Long-Term Debt Amortization of Debt Disc & Exp Amortization of Premium on Debt FITOTH FIT True-up Federal Income Tax Per Books TOTAL OPERATING EXPENSES Operation Supervision & Engineering Fuel Related Steam Expenses Steam From Other Sources Electric Expenses Steam Operation & Maintenance Expense 404M System Generation Misc. Nuclear Expenses Maintenance Super & Engineering Maintenance of Reactor Plant Employee Pensions & Benefits Schedule M Deductions - Temporary Schedule M Deductions - Flow Through FERC Fees YEAR END BALANCE ANNUAL EMBEDDED COSTS WUTC Regulatory Fee Distribution REGULATOR OTH Sales to Public Authority ELECTRIC REVENUES NORMALIZED RESULTS Total Accumulated ITC Total Operating Deductions for Tax Deferred Income Tax - Federal-DR Divisional Overhead - Pacific PRODUCTION EXPENSE Steam Power Generation TOTAL PRODUCTION EXPENSE Purchased Power System Control & Load Dispatch OTHSE G PTD TRANSMISSION PLANT - PACIFIC Ancillary Function B_CENTER UNADJUSTED RESULTS Check Total Revised Protocol Seasonal Resources p206008 Ref. Page 2.1 CONSENSUS DISTRIBUTION PLANT - UTAH DIVISION NET PLANT DISTRIBUTION UTAH Intangible Plant - SG Factor Results Intangible Plant - DGP Factor Seasonal System Energy Cholla INCOME BEFORE TAXES (FACTOR) See Calculation of EXCTAX Depreciation, Amortization & Misc Expense OTH Deductions: SNP 404OP CUST905 Misc. Customer Acct. Exp. Unclassified Trans Sub Plant - Acct 300 DIT Balance (Modified Accord) BUSINESS Schedule M Deductions - Temporary-SG Debt Embedded Cost Seasonal System Energy Purchases 395CAGE 395CAGW 395JBG 395SO 396CAGE 396CAGW 396JBG 396SO 397CAEE 397CAGE 397CAGW 397CN 397JBG 397SO 398CAGE 398CAGW 398JBG 398SO INDEGO West Control Area PACIFIC PACIFIC Schedule M Depreciation Factor Preferred Hydro O&M System Generation (Utah Costs on SG) WYE ID WYW IDAHO-PPL Total O&M Expense B1 B2 B3 B4 B5 B7 B6 System Energy (kwh) SSGC Jim Bridger Generation Jim Bridger Energy JBE Jim Bridger Plant Allocation: East Control Area Rent of Electric Property WY-UPL Amortization of Plant Acquisitions WYO-PP&L THIS SECTION OF THE FACTOR INPUT DEALS WITH THE ENERGY OF THE COMBUSTION TURBINES SSECT Factor FEDERAL INCOME TAXES - CALCULATION Steam Production Plant Misc TOTAL ACCUM DEPR - PLANT IN SERV TOTAL ACCUM PROV FOR AMORTIZ ? X DITEXPRL OTHER PRODUCTION PLANT (EXCLUDES EXPERIMENTAL) Total Miscellaneous Revenues Tax Depreciation (Accord) STEAM HEAT DIT Expense (Accord) Steam Depreciation 403NP Hydraulic Production Plant Year End Hydraulic Production Plant Beg/End Avg PACIFICORP Division Net Plant General-Mine - Pacific ORE WASH Total Distribution Plant by Factor TOTAL TRANS PLANT ACCUM DEPR Plant Held for Future Use Misc Deferred Debits Elec Plant Acq Adj Nuclear Fuel Duplicate Charges Other Revenues - SITUS RETAIL Accum Prov for Amort-Intangible Plant DNPPSP ITC90 Oregon Ancillary Services (1) (2) (3) 501 DEU 501 SE B4.11 General Plant - SG Factor Amort of Prop. Losses, Unrecovered Plant, etc. Acct 407 Total Amortization Expense : Schedule M Amortization Factor SCHMD Depreciation Expense : NUCLEAR : Underground Conductors Roads and Trails TP ACCUMULATED DEPRECIATION B17.13 B17.18 Other Production Plant Year End 501CAEE 501JBE 501SE Percentage of Total (DITBAL) Tax Depreciation Total Distribution Expense by Factor Supervision Total Taxable Income Excluding Other Rents - Transmission Actual = 1 DISTRIBUTION PLANT Beg/End Avg GENERAL PLANT Beg/End Avg Net LAG Days Idaho Electric Plant Acquisition Adjustment System Gross Plant - Utah SGPU System Net Plant DNPP DNPU Income Before State Taxes Schedule M Additions - Permanent-SO SCHMAT-GPS NET PRODUCTION EXPENSE West Hydro-Electric Resources Mwh $/Mwh Total Amortization of Limited Term Plant FERC ACCT TOTAL DEFERRED INCOME TAXES SCHMAF TOTAL NET DISTRIBUTION PLANT USER SPECIFIC INFORMATION Schedule M Deductions - Temporary-SNP Reference Increased Uncollectible Expense Franchise Tax Resource Supplier Transmission Plant Accumulated Depr ACCUMULATED DEPRECIATION PRODUCTION PLANT YEAR END Taxes Other - Revenue Tax Taxes Other - Gross Receipts Accumulated Investment Tax Credit 1989 SSGCT Factor 282DITBAL 282SG 282SO 283CAEE 165CAEE 165CAGE 165CAGW 165GPS 165SG 165SO 190BADDEBT 190CAEE 190CAEW 190CAGE 190CAGW 190JBE 190OTHER 190SE 190SG 190SO 190TROJD Hydro Relicensing Hydro Accumulated Depreciation Reserve Account 904 Balance Washington - Other Acct 403.6 Summary of Revenues by Factor S Operating Deductions B4.10 INTERNAL CHECKS JURISDICTIONAL CAPITAL STRUCTURE YEAR END BALANCES BEGINNING / ENDING AVERAGE BALANCES Misc. Equipment Less Capital Leases West Hydro Net Rate Base Acct 403.7&8 B7.9 335CAGW 336CAGE 336CAGW 340CAGE 341CAGE 341CAGW 342CAGE 343CAGE 343CAGW 344CAGE 344CAGW 345CAGE 345CAGW 346CAGE 346CAGW 350CAGE 350CAGW 352CAGE 352CAGW 352JBG 353CAGE 353CAGW 353JBG 354CAGE 354CAGW 403GPCAEE 403GPCAGE 403GPCAGW 403GPCN 403GPJBG 403GPSG 403GPSO 403HPCAGE 403HPCAGW 403OPCAGE Page 2.39, West only Page 2.32, West only GRID Wheeling Revenue - Generation Wheeling Revenue - Energy WRG WRE 399CAEE 2282SO 2283SO West Hydro East Hydro Other Generation Gas Generation Coal Generation Customer 1 Customer 2 Customer 3 Customer 4 SNPPO System Net General Plant TOTAL NET STEAM PLANT Total Prepayments FEDERAL RATE STATE EFFECTIVE RATE Total Misc. Deferred Debits Total Customer Service Deposits Schedule M Additions - Temporary-SITUS Divisional Generation - Utah INCOME BEFORE TAXES INCOME BEFORE STATE TAXES Customer 15 Customer 16 B3.7 B3.11 East Hydro Relicensing Accumulated Reserve Communication Equipment Acct 397 All Other 392SO DEMAND PERCENTAGE : TOTAL Misc Rate Base Total Electric Plant: Accum Prov For Deprec Accum Def Income Tax Customer Adv For Const Unckassified Mine Plant System Net Plant Distribution Schedule M Deductions - Permanent- SO SCHMDT-GPS PRODUCTION EXPENSE YEAR END ARO Reg Liability Asset Retir. Oblig. Other Msc. Df. Crd. B19 B17 B18 x LESS ACCUMULATED DEPRECIATION Reg Liabilities - Insurance Provision HP Unclassified Hydro Plant - Acct 300 Variable Check Gadsby CT** West Valley CT** **Source: Separate GRID run with off-system sales turned off Operating Rev for Return UTCR Total TOTAL CUSTOMER ACCOUNTS EXP TOTAL ADMINISTRATIVE & GEN EXP . Steam Plant ARO System Generation Factor ENERGY ALLOCATION NOTE PACIFIC SO-U System Net Trans Plant-Total Co SALES EXPENSE ADMINISTRATIVE & GENERAL EXPENSE DEPRECIATION EXPENSE System Capacity Factor Miscellaneous Other 186W PACIFIC UTAH 1 = NO NP Unclassified Nuclear Plant - Acct 300 FUNCTIONALIZATION State Report Options: Company Division Net Plant Nuclear Utah Account 182.22 Schedule M Additions - Flow Through TOTAL CUSTOMER ACCOUNTS EXPENSE Total Working Capital Franchise Requirements TOTAL GENERAL PLANT ACCUM DEPR Nuclear Prod Plant Accumulated Depr 108HP Deferred Hedge Prov for Injuries & Damages Prov for Property Insurance TOTAL ACCUM DEPR - PLANT IN SERVICE 111SP Accum Prov for Amort-Steam 111GP Accum Prov for Amort-General Total Deferred Taxes SYSTEM NET PLANT TRANSMISSION ACCUMDIT Period Beginning Combined Total TOTAL REVENUE ALLOCATED OTH Production Plant - Accum Depr Return on Rate Base OTHER ADJUSTMENT ADJ TOTAL Hydraulic Production Plant Operating Revenue - Idaho Calif Wash Id PPL 588SNPD 589SNPD 590SNPD 591SNPD Remove Capital Lease Amtr Less Capital Lease 355CAGE 355CAGW 356CAGE 356CAGW 356JBG 356SG 357CAGW 358CAGW 359CAGW Demonstration & Selling Expense Advertising Expense Debt Weighted Cost Remove Capital Leases 392L 593SNPD 594SNPD 595SNPD 597SNPD 598SNPD 901CN Accum Prov For Depr Accum Prov For Amort Accum Def Income Taxes Total West Hydro Operating Expense 330 - 336 Wyo-UP&L Pre-tax Return STATE EQUITY RATES CAP STRUCTURE Nuclear Power Generation DESCRIPTION FACTOR Ref WYOMING IDAHO WYOMING WASHINGTON DONOTUSE Other Revenues - Rolled-In SG Factor Mont Id UPL Total of Prod Plant Depreciation by Factor 108TP Trojan Decommssioning TROJD Income Before Taxes IBT Post-Merger Plant Federal Income Tax Page 2.7, West only Page 2.15, West only Page 2.16, West only Allocated - in Thousands NUCLEAR PRODUCTION PLANT - PACIFIC TOTAL NUCLEAR PLANT HYDRO : Page 2.23, West only Page 2.29, West only Experimental Plant Schedule M Adjustments Page 2.29, East only Page 2.24 Page 2.28 Page 2.36 Page 2.36, East only Adjustments: Modified Accord - Year End Rate Base ROR Results Revenue Overall Percent Stanley Summer p167566 p172318 Deferred Investment Tax Credit - Fed Amortization Reserve DNPD & SNPD Utah Annual Qualified Facilities Costs Oregon Annual Qualified Facilities Costs MISC RATE BASE ADDITIONS Beg/End Avg Mining Depreciation Expense UG Conductor Schedule M Additions - Temporary-SO 403EP Experimental Plant Depreciation TOTAL DEPRECIATION EXPENSE PEAK DNPPNP UNADJUSTED RESULTS OF OPERATIONS ONLY BALANCE BASED ON JURISDICTION RESULTS OF OPERATIONS SUMMARY Load Dispatching Station Expense Overhead Line Expense Gross Receipts TOTAL PRODUCTION PLANT DEPRECIATION Misc Electric Revenue Water Sales OTH Electric Revenue Storage Facility Other Production Depreciation 403TP TOTAL NET PRODUCTION PLANT 108DP SNPP System Net Hydro Plant SNPPH Forfeited Discounts & Interest Indicator Page 2.15, East only Page 2.21 Page 2.23, East only 302CAGE 302CAGW 303CAEE 303CAGE 303CAGW 303CN 303SG 303SO 310CAGE 310CAGW 311CAGE 311CAGW 311JBG 312CAGE 312CAGW 312JBG 314CAGE 314CAGW 314JBG 315CAGE 315CAGW 315JBG 316CAGE 316CAGW 316JBG 330CAGE Customer Billing C_Meter STEP_UP B_Center Demand Side Management OREGON B4.14 B5.8 Steam Production Plant Year End DMSC OTHSGR Total Other Power Supply Maintenance of Overhead Lines SNPD IDAHO Operating Revenues: COINCIDENT CAL RESULTS OF OPERATIONS SGPP 580SNPD 581SNPD 582SNPD 583SNPD 585SNPD DITEXP: Additions - Temporary YEAR-END BALANCE 4118SE 421SO OTHER INT NON-UTIL INT Adjustments: West Control Area Allocation - Year End Rate Base 456CAGW 456SG 456WRG 500CAGE 500CAGW 500JBG 500SG 502CAGE 502CAGW 502JBG 505CAGE 505CAGW 505JBG 506CAGE 506CAGW 506JBG 507CAGE 507CAGW 507JBG 510CAGE 510CAGW 549SG Currant Creek** Postmerger Hydro Step I Adjustment Adjusted Acct 228.42 SCHMA Depreciation Expense Amortization Expense Taxes Other Than Income Line Trans Services Meters Inst Cust Prem Leased Property Other Operating Revenues Overhead Conductors Line Transformers Towers and Fixtures Nuclear Depreciation 403HP (Accounts 101, 102, 106) Reservoirs, Dams & Waterways System Overhead (Pac Costs on SO) Total Provision For Amortization by Factor Impact Housing - Notes Receivable Net Plant Division Net Plant Nuclear Pacific Page 2.5 Rate Base Taxes Other - Resource Supplier JARS Download less Embedded Cost Differentials Company Owned Hydro Mid-C Contract B14 Other Work. Cap. Other A/R A/P System Generation (Pacific Costs on SG) Page 2.15 Washington - SWIFT Idaho - PPL Idaho - UPL 302 & 186M Total Interest Deductions for Tax Interest & Dividends Dist O&M Maintenance of Misc. Other Total Other Power Generation TOTAL SCHEDULE - M ADDITIONS SCHMDF Deductions - Flow Through SCHMDP Customer Other CSS_SYS CSS System CUST901 CUST903 252SG Acct 403.9 Experimental GROSS PLANT-SYSTEM FACTOR PRODUCTION PLANT Beg/End Avg Total Cost of Purchased Power ROR ROE State Tax Rate Adjusted @ Requirement Increase to Increase Non-Utility Portion of Interest Total Non-utility Interest Misc. Steam Expense Rents FERC DDS6 DDSO6 B6.3 B6.5 B8.3 Uncollectible Rate Adjustments: Modified Accord - Beg/End Avg Rate Base B8.5 B8.6 B8.8 B8.12 Accum Investment Tax Credit 1988 ITC88 B2.17 B2.19 B2.21 B2.23 B2.24 B2.26 Total General Plant by Factor Account Comparison Accum Investment Tax Credit 1984 Office Furniture & Equipment Transportation Equipment Stores Equipment Post-Merger Pacific Post-Merger Utah SO2 Emissions System Overhead (Ut Costs on SO) Total Other Working Capital YEAR-END ADJUSTMENTS Pacific Division Customer - Number Customer - System Customer - Pacific CNP Customer - Utah ------- ------------ Revenues Required to Earn Requested Return Misc Deductions Total Nuclear Power Generation C_Service DSM PERIOD-ENDING BEG-END Operating Rev For Return: Rate Base: Electric Plant In Service B17.8 Summary of Distribution Plant by Factor Net Misc Revenue and Expense DISTRIBUTION PLANT - PACIFIC California Federal Rate Super Fund COINCIDENT PEAKS: TOTAL ACCUM PROV FOR AMORTIZATION Period Date: 111HPCAGW 111IPCAEE 111IPCAGE 111IPCAGW 111IPCN Miscellaneous Rate Base Deductions NON-UTILITY INTEREST: NON-UTILITY RELATED INTEREST PERCENTAGE INTEREST FACTOR SNP - NON-UTILITY Preferred Weighted Cost Power Supply Trans O&M Operating Expenses: Steam Production Nuclear Production Cholla Reclamation Not Functionalized FACTOR METHOD: MODIFIED ACCORD ROLLED-IN Total Resources Wyoming - East Interest Deductions 182MSO 186MCAEE 186MCAGE Public Street & Highway Lighting DGP SG-P Meter Reading Expense Amort of LT Plant - Capital Lease Gen 404SP Amort of LT Plant - Cap Lease Steam 404IP Amort of LT Plant - Intangible Plant 404MP Total Customer Service Exp Including Sales Administrative & General Salaries Schedule M Additions - Temporary-SE Ref. Page 1.3 Total Miscellaneous Expenses Uncollectible OREGON Ancillary LESS ACCUMULATED DEPRECIATION (incl hydro amortization) Amort of Prop Losses, Unrec Plant, etc TOTAL AMORTIZATION EXPENSE Nuclear Production Plant Year End Total Taxable Income DNPGMP System Gross Plant - Pacific Fuel Holders, Producers & Accessories B18.10 Oregon Washington Montana Other Power Generation Plant - Premerger - Postmerger 399G Unclassified Intangible Plant - Acct 300 Period Ending 12 Month Averaging Report Poles, Towers & Fixtures Roads, Railroads & Bridges Intangible Plant - SITUS Factor OTHSITUS SCHMAP-SO Accum Investment Tax Credit 1990 DNPD Summary of Production Expense by Factor Commercial & Industrial Sales Summary of Prod Plant Depreciation by Factor Summary of Amortization Expense by Factor SPECIAL CONTRACTS - ENERGY MWH AMORTIZATION EXPENSE System Overhead Blank MW SCHMAP Additions - Permanent General Plant Total Weatherization Fuel Stock - Undistributed 111IPJBG 111IPSG 111IPSO 182MCAEE Steam Accumulated Depreciation Reserve Interest Synchronization OPRVWY Factor Method: Type of Average: Adjustments Total Sales from Electricity Water For Power Accumulated Provision Acquisition Adjustment Joint Owner WC Deposit East Hydro Materials & Supplies Excise Tax (Superfund) Sales for Resale Provision for Rate Refund TOTAL SCHEDULE - M DEDUCTIONS Unclassified OTH Prod Plant-Acct 300 SYSTEM NET PLANT DISTRIBUTION MISC RATE BASE ADDITIONS Misc Revenue & Expense Total Operating Expenses WCA - General 2007+ General/ Intangibles Turbogenerator Units Informational & Instructional Adv Misc. Sales Expense General Capital Leases Total Amortization Expense by Factor Unclassified Other Prod Plant-Acct 300 Net Coin. Peak Net Energy Input Range for Expected Owned System Capacity SC Other Plant System Energy Contract I-DGU I-SG BOOKDEPR ESD NONE Maintenance of Misc. OTH System Overhead (Pacific Costs on SO) System Overhead (Utah Costs on SO) WYP DESCRIPTION OF FACTOR STEAM : Revenues Summary Investment Tax Credit Adj. SPECIAL CONTRACTS - DEMAND B17.6 FERC METHOD : Total of Other Production Plant by Factor Idaho Annual Qualified Facilities Costs WYU Annual Qualified Facilities Costs WYP Annual Qualified Facilities Costs California Annual Qualified Facilities Costs Miscellaneous Revenues 546CAGW Total OTH Power Supply Transmission Plant Distribution Plant General Vehicles Total Sales to Ultimate Customers IDA Regulatory Liability Gain on Sale of Utility Plant - CR CNU Total Interstate Revenues Maint of Misc. Distribution Plant WY-EAST WY-WEST TOTAL RATE BASE DEDUCTIONS Demand Percentage STEP 5- SITUS TAX Cust. Records & Coll. Exp. Tax Depreciation (Modified Accord) Other Power Supply Year End SCHMDT-SO Asset Retirement Obligations ARO Regulatory Liability DITEXPMA FACTOR Gross Plant-System GPS Customer Service & Info Acct 404 Acct 405 PRODUCTION EXPENSE SUMMARY DISTRIBUTION EXPENSE Total Transmission Expense by Factor Schedule M Deductions - Temporary-SITUS Utah Act 535 - 545 Amortization of Other Electric Plant Total Operating Revenues DESCRIP Other Deferred Credits Accumulated Deferred Income Taxes Installations on Customers' Premises Street Lights DP DISTRIBUTION : B2.30 B2.31 B2.32 B2.33 B2.34 B2.35 B3.2 B3.4 B3.5 GENERAL PLANT ACCUM DEPR YEAR END ELECTRIC PLANT IN SERVICE YEAR END Company Owned Hydro - West Account Amount Schedule M Deductions - Temporary-GPS Customer Service Sales Administrative & General Total O & M Expenses Depreciation Total Hydraulic Power Generation Fuel Total Sales Expense by Factor Interest & Dividends (AFUDC-Equity) Summary of Other Production Plant by Factor Taxes Other ITC Interest WYOMING-PPL WY-UP&L Situs Other Production Plant - Accum Depr 108EP LABOR TD MSS DDSO2 DDS2 DEFSG B8.18 B8.1 B10.2 B15.1 B16.31 B16.1 B16.29 Jurisdictional Contribution to Firm System Retail Coincidental Peaks - Normalized Coincidental System Peaks Temperature Adjustment (Not Used) Jurisdictional Energy - Normalized Temperature Adjustment (Not Used) OWC Other Working Capital Cash TOTAL DISTRIBUTION PLANT DEPR Summary of Distribution Plant Depr by Factor Results with Price Change Return on Rate Base Requested YEAR END SCHMAEXP Sub-Total Net Operating Income Transmission Split External Factors Internal Factors 182W Energy Percentage Nutil Water Wheel, Turbines, & Generators Schedule M Deductions Schedule M Deductions - Permanent ECD THIS SECTION OF THE FACTOR INPUT DEALS WITH THE ENERGY FACTORS - Prop Ins Inj & Dam Unamortized ITC TAX INFORMATION TAX RATE ASSUMPTIONS: TAX RATE TOTAL PLANT IN SERVICE Hydro Peak at time of system peak Tax Rate Federal Income Tax - Calculated Adjustments to Calculated Tax: PMI Deductions - Permanent Distribution Retail Distribution Miscellaneous Distribution Poles & Wires Dec 1991 Reserve Dec 1992 Reserve Postmerger PRODUCTION : Amort of LT Plant - Other Plant ACCMDIT Other Power Supply Transmission Uncollectible Accounts: Uncollectible Accounts % (a) Uncollectible Accounts (FERC Account 904) (b) General Business Revenues (a) / (b) Misc Power Plant Equipment SP Total Acct 228.42 Normalized Net to Gross Bump-up State Effective Rate Allocation Version 9 / 2003 QF Biomass Steam Prod Plant Accumulated Depr 108NP TOTAL RATE BASE ADDITIONS Accum Misc Oper Prov-Trojan Common Embedded Cost Difference System Generation (Ut Costs on SG) Steam Plant Divisional Generation - Pacific Nuclear Plant Accum Hydro Relicensing Obligation Total Depreciation Expense By Factor 404GP Accessory Electric Plant SCHMDT-SNP Accumulated Investment Tax Credit 1990 Total Pk System Capacity (kw) TOTAL GENERAL PLANT Steam Power Generation Year End Schedule "M" Additions General Vehicles Capital Leases GP Firm Off-system Data Firm Off-system Data TC NORMALIZED Pre-Tax Cost of Capital ITC84 Adjustments: MSP Allocation - Year End Rate Base WESTERN WYOMING Idaho State Income Tax IDSIT Total Qualified Facilities Costs CIAC PRODUCTION PLANT CUSTOMER ACCOUNTS EXPENSE SUMMARY Seasonal System Capacity Cholla Seasonal System Generation Cholla Seasonal System Capacity Purchases EASTERN WYOMING SCHMAT-SITUS Transition Costs Total Distribution Depreciation by Factor 108GP General Plant Accumulated Depr 108MP Total Generation - Embedded Cost Calculation**** ****Source: GRID run included in case for normalized NPC MC Factor Wyoming - West 75% Energy 50% Energy 25% Energy Hydro Relicensing Accumulated Reserve Reactor Plant Equipment Hydraulic Power Generation Year End Misc. Customer Accounts Expense Unrec Plant & Reg Study Costs Total OTH Power Generation OTH Expenses Plant Held For Future Use Street Lighting & Signal Systems OTHER PRODUCTION PLANT (EXCLUDES EXPERIMENTAL) SG-U SO-P Production / Transmission Proportion NET TRANSMISSION EXPENSE Other Interest Expense AFUDC - Borrowed Transmission Depreciation SSGCH Factor East Hydro Relicensing Amortization Total PC (Post Merger) Nuclear Plant - Trojan 186MCAGW 541CAGW 552CAGW 553CAGW Misc Deferred Debits-Trojan OTH Production Depreciation Amortization of OTH Electric Plant Taxes OTH Than Income Other Accounts Receivable Accounts Payable Idaho State Income Tax Allocation Property Steam Electric Plant in Service East Hydro Relicensing JBG Revenue Lag Days Other Revenues - SG Factor Miscellaneous Intangible Plant Amortization of Plant Acquisition Costs Total All Other Operating Expenses SYSTEM NET PLANT PRODUCTION STEAM 310 - 316 340 - 346 253.16 - 253.19 Total Deferred Taxes Depreciation Reserve Divisional Overhead - Utah Total Other Electric Revenues Amort of LT Plant - Mining Plant B9 B10 B15 B16 GENERAL PLANT ACCUM DEPR SCHMAT Idaho - UPL Factor State Specific 100 Basis Points in Equity: Pre-merger (101) Accumulated Investment Tax Credit 1985 Description of Account Summary: Misc. Hydro Expenses Rents (Hydro Generation) Maintenance of Dams & Waterways Maintenance of Misc. Hydro Plant B2.27 B2.29 Less: Interstate Sales for Resale Montana Power Total Rate Base Material & Supplies Working Capital Hydraulic Expenses SCHMAT-SE California 12 Months Ended September 2002 C_Billing C_Metering SNPT System Net Production Plant DEBT% PREFERRED % COMMON % Laboratory Equipment Power Operated Equipment Communication Equipment DNPPOU Working Funds DNPTP Wholesale Sales Firm Other Revenues - DGP Factor Other Revenues - DGU Factor Schedule M Additions - Temporary Summary West. Contrl CP Factor Customer 14 389SO Steam Production Plant Beg/End Avg Hydro Adjustment Entry Accum Amtr - Capital Lease System Generation Cholla Transaction Summary of Distribution Expense by Factor DITBALMA STEP 3-CONTRACTS STEP 4-BPA STEAM PRODUCTION PLANT Resource Supplier Tax Schedule "M" Deduction Total Hydro Adjustment Total Adj. WCA - CAEE 2007+ WCA - CAGE 2007+ WCA - CAGW 2007+ Non Utility 390CAGE 390CAGW 390CN TOTAL NET MINING PLANT Labor/O&M Total OTH Production Plant Summary of OTH Production Plant by Factor G-SITUS Total General Depreciation by Factor ERROR CHECK CP ALLOCATION FACTOR WIDCO Capital Lease Remove Remaining Capital Leases Morgan Existing QF Contracts MC Storage Battery Equipment CALCULATION OF INTERNAL FACTORS Total Operating Deductions COMMON OTHER INFORMATION 540CAGE 540CAGW 542CAGE 542CAGW 543CAGE 543CAGW 544CAGE 544CAGW 545CAGE 545CAGW 546CAGE 548CAGE 548CAGW 549CAGE 549CAGW 550CAGE 550CAGW 552CAGE 553CAGE 554CAGE 554CAGW 556SG 557CAGE 557CAGW 557JBG 557SG 560CAGW 560SG 561CAGW 561SG 562CAGE 562CAGW 562JBG East Hydro Depreciation Expense S Accum Investment Tax Credit 1989 ITC89 DITEXPRL FACTOR ACCMDITRL FACTOR DISTRIBUTION PLANT ACCUM DEPR Division Net Plant Hydro - Utah DNPPHU Misc. Rate Base Deductions Total Rate Base Deductions GENERAL MINING PLANT - PACIFIC UTAH IDAHO WYO Division 403MP Mining Depreciation Accumulated Investment Tax Credit Page 2.36, West only WUTC Assessment Accumulated Investment Tax Credit 1984 Revenue Requirement Idaho Total Payroll (O&M + Taxes) / 365 PERIOD: FILE: PREPARED BY: Retail Function D Distribution Only MISC RATE BASE ADDITIONS YEAR END 394CAGE STATE: Regulator ST# STATE RPT STATE FACTOR Divisional Energy - Utah THIS SECTION OF THE FACTOR INPUT DEALS WITH THE DEMAND OF SEASONAL PURCHASE CONTRACTS Input City MDU PGE Lead/Lag Study as of 03/03 Rate Base: Electric Plant in Service Operating Revenues General Business Revenues Gross Plant Customers MISC LABOR/O&M Prod Dist QF D.R. Johnson QF Sunnyside Ref. Page 2.2 Ref. Page 1.1 Total Distribution Plant Total Account 370 East. Contrl CP Factor ARO Depreciation Loss on Sale of Utility Plant Gain from Emission Allowances Prov for Pensions and Benefits Provisions Duplicate Charges (incl 922) Coal Mine MP 399L Miscellaneous OTH Function FIT I OTHDGP OTHDGU State Income Taxes TOTAL STATE TAXES Customer Installation Expenses Misc. Distribution Expenses Total Materials & Supplies 182M Customer Assistance Maintenance of Station Equipment Total Utah Division Total Steam Power Generation Maintenance of Electric Plant Maintenance of Misc. Steam Plant FERC Method: Summary of Steam Production Plant by Factor EMBEDDED WEIGHTED STRUCTURE COST TC Total Depreciation Expense : 394CAGW 394JBG 394SO Total Accum Deferred Income Taxes Negative Schedule M amounts increase taxable income and therefore increase tax expense. Hydro Data Input 390SO 391CAEE 391CAGE 391CAGW 391CN 391JBG 391SO 392CAEE 392CAGE 392CAGW INTANGIBLE PLANT - PACIFIC Maintenance of Underground Lines CALIFORNIA 403SP EMBEDDED CAPITAL COST Poles and Fixtures Account 586 597 Pre-Merger DE Post-Merger DE Pre-Merger DG Post-Merger DG TOTAL DISTRIBUTION Hydro - P Situs General Business Revenues Allocated Revenues Total Operating Revenue O&M Expense Idaho-UP&L Return on Equity Daily Cost of Service Customer Receipts & Collections Transmission / Distribution Federal Income Taxes Direct Labor Expense Deferred Income Tax - Balance Variance SSCCT Factor Summary of General Depreciation by Factor Other Deductions: SYSTEM NET PLANT TRANSMISSION MWh from GRID Misc Revenue Steam O&M Nuclear O&M Misc General Expenses Page 2.39, East only Page 2.34 Lead/Lag Study as of 12/91 Other Revenues - Situs Retail TOTAL TRANSMISSION PLANT Schedule "M" Deductions THIS SECTION OF THE FACTOR INPUT DEALS WITH THE DEMAND OF THE COMBUSTION TURBINES DIVISION NET PLANT DISTRIBUTION PACIFIC Amortization Misc Revenue & Expense Total Operating Expenses: Summary of Nuclear Production Plant by Factor Total Nuclear Plant by Factor Other Generation Depreciation Expense Distribution Depreciation 100% Energy System Generation Factor Operating Revenue Other Sales to Public Authority HYDRO PRODUCTION PLANT Page 2.17 Page 2.38, East only Page 2.31 Page 2.32 Page 2.7, East only Page 2.8 GRID less QF and Mid-C Page 2.4 SYSTEM NET PRODUCTION PLANT TRANSMISSION : General Depreciation 403GV0 Received Transmission of Electricity by Others Misc. Transmission Expense 902CN Organization Gain from Disposition of NOX Credits Mid C Contracts Qualified Facilities General Plant - DGU Factor Maintenance of Misc Nuclear CUSTOMER SERVICE EXPENSE TAX RATE ASSUMPTIONS Pen & Ben Ins Prov 513JBG 514CAGE 514CAGW 514JBG 535CAGE 535CAGW 536CAGW 537CAGE 537CAGW 539CAGE 539CAGW 510JBG 511CAGE 511CAGW 511JBG 512CAGE 512CAGW 512JBG 513CAGE 513CAGW C_METER Customer Metering TOTAL NET GENERAL PLANT GENERAL MINING PLANT SNPM Mining Plant Expense Lag Days Net Lag Days Less Capital Lease Reserve Unclassified Steam Plant - Account 300 Total Steam Production Plant Adjustments: Selected Section Total Acct 182.22 Acct 403.2 Hydro Acct 403.3 Check Figure TAX GROSS UP FACTOR Maint of Misc. Transmission Plant Other Electric Non-Utility NUTIL System Net Steam Plant-Total Co SNPPS INTANGIBLE : MT Border Loads Street Lighting 403GP Operating Expenses: Customer Accounting Structures and Improvements Income Before Tax James River Adj (Tab 5) Intangible Plant - DGU Factor Boiler Plant Equipment Summary of Intangible Plant by Factor Total Intangible Plant by Factor 563CAGE 563CAGW 566CAGE 566CAGW 566SG 567CAGE 567CAGW 567SG 568CAGW 569CAGE 569CAGW 569SG 570CAGE 570CAGW 570JBG 570SG 571CAGE 571CAGW 571SG 283SNP 283SO 283CAGE 283CAGW 283GPS 283OTHER CAGE Post-merger (101) Total Hydraulic Plant Summary of Hydraulic Plant by Factor Trans Positive Schedule M amounts reduce taxable income and therefore reduce tax expense. Additions - Flow Through Grant Reasonable Portion Grant Reasonable Total Cost of MidC Contracts Pre-Merger - PPL Prod / Hydro Malin Pre-Merger - UPL Post-Merger (Vintages beginning 2006 and forward except for WCA which is 2007 and forward) Total PPL Total UPL Prod / Other Prod Cholla Unit 4 Gadsby Unit 4, 5 & 6 Hydro-PPL Hydro-UPL WCA - JBG 2007+ Total Post Merger Total Post Merger Production _CAGW Production _CAGE Production_JBG Acquisition Adjustment, CAGE Transmission_SG Transmission_CAGW Transmission_CAGE Transmission_JBG TAXDEPR Factor 403OPCAGW 403SPCAGE 403SPCAGW 403SPJBG 403TPCAGE 403TPCAGW 403TPJBG 403TPSG Hydro - U Amortization Expense Taxes Other Than Income Hydro Plant Nuclear Fuel Expense B6.1 B7.2 B7.6 B7.8 B6.2 System Net Other Production Plant Maintenance of General Plant DNPPSU B2.1 B2.2 Nutility 393CAGE 393CAGW Clearing and Grading Accum Investment Tax Credit 1985 ITC85 Accum Investment Tax Credit 1986 ITC86 SNPPH-P SNPPH-U System Net Hydro Plant-Pacific System Net Hydro Plant-Utah DIT Expense Tax Depreciation 282CAEE ELECTRIC REVENUES BEG/END AVG Total Pacific Division Utah Division WASHINGTON 408GPS MSP Existing QF Contracts**** MSP Mid-C Contracts**** Federal /State Combined FEDERAL/STATE COMBINED RATE SCHMDT Deductions - Temporary Generators Negative Schedule M amounts decrease taxable income and therefore increase tax expense. Unclassified Trans Plant - Acct 300 447NPC Sales for Resale - NPC 501NPC 503NPC Steam From Other Sources-Non-NPC Steam From Other Sources-NPC 547NPC Fuel-Non-NPC Fuel-NPC Purchased Power - NON NPC 555NPC Purchased Power-NPC 565NPC Transmission of Electricity by Others - NON NPC Transmission of Electricity by Others-NPC Revenue: Expenses: WA Allocated Total NPC Net Power Costs Sales for Resale-Non NPC Sales for Resale-NPC Total Sales for Resale Total Fuel Related Total Purchased Power Total Transmission of Electricity by Others 547NPCCAEW 501CAGW 550SG AVERAGE OF MONTHLY AVERAGE FACTORS 447NPCCAGW 555NPCCAEW 555NPCWA 555NPCCAGW 565NPCCAGW 501NPCCAEW Total Schedule M Differences (PowerTax) WCA_CAGW 2007+ -Marengo WCA CAGW 2007+ -Goodnoe Oregon Extra Book Depreciation OREGON EXTRA BOOK DEPR GROSS PLANT-SYSTEM FACTOR Pre-merger (101) Revised Study (228) Post-merger (101) Customer Factors 1 Total Electric Billings Pacific Division Billings Utah Division Billings 1) The CN factor is calculated based off number of billings not customers Customer Factors 1 151SE 252CAGW 281SG 282CAGW 282SE 25318CAGE 560CAGE 561CAGE 562SG 568CAGE 571JBG Mining/Fuel Tax Credit Production Tax Credit State Tax Credits Credits SCHMATSO SCHMATJBE SCHMATSG SCHMATSNPD SCHMATCAEE SCHMATCAGE SCHMATCAGW SCHMDPSO SCHMDTJBE SCHMDTSO SCHMDTCAGW 41010SG 41010JBE 41010SO 41010SE 41010OTHER 41010CAGE 41010CAGW 41010CAEE 41110SO 41110OTHER 41110JBE 41110SG 41110SNPD 41110SNP 41110CAGE 41110CAEE 41110BADDEBT 41110CAGW GPSO IPSO OPCAGE SPCAGE SPSG TPCAGE TPCAGW TPSG 165CAEW Accum Misc Oper Provisions - Other Fed. Credit 557JBE SCHMATSE 41010CAEW 41010SNPD Page 1.1 OPSG 41110GPS 573CAGE 921CN 935CN 421CAGW 12 Coincident Peaks 8 Coincident Peaks 75% Demand 25% Energy Page 1.2 Page 1.3 355JBG 190SNPD 40910CAGW PUC Fees Based on General Business Revenues 105CA 105CAEE 105CAGE 105CAGW 105OR 105SE 105UT 105WYP 106SG 114CAGE 115CAGE 124CA 124ID 124MT 124OR 124OTHER 124SO 124UT 124WA 124WYP 124WYU 154CA 154CAEW 154ID 154OR 154SNPPS 154UT 154WA 154WYP 154WYU 163SO 165ID 165OR 165OTHER 165UT 165WA 165WYP 165WYU 190CA 190ID 190MT 190OR 190SNP 190UT 190WA 190WYP 252CA 252ID 252OR 252UT 252WA 252WYP 252WYU 254CA 254 254ID 254OR 254OTHER 254SE 254SO 254UT 254WA 254WYP 254WYU 255ITC84 255ITC86 255ITC88 255ITC89 255ITC90 255SG 281CAGW 282FERC 282ID 282OR 282UT 282WYP 283CA 283ID 283JBE 283OR 283SE 283SG 283TROJD 283UT 283WA 283WYP 283WYU 302ID 302UT 303CA 303ID 303JBG 303OR 303UT 303WA 303WYP 310JBG 340CAGW 340OR 342CAGW 350JBG 350SG 352SG 353SG 354JBG 354SG 355SG 357CAGE 358CAGE 359CAGE 359SG 360CA 360ID 360OR 360UT 360WA 360WYP 360WYU 361CA 361ID 361OR 361UT 361WA 361WYP 361WYU 362CA 362ID 362OR 362UT 362WA 362WYP 362WYU 364CA 364ID 364OR 364UT 364WA 364WYP 364WYU 365CA 365ID 365OR 365UT 365WA 365WYP 365WYU 366CA 366ID 366OR 366UT 366WA 366WYP 366WYU 367CA 367ID 367OR 367UT 367WA 367WYP 367WYU 368CA 368ID 368OR 368UT 368WA 368WYP 368WYU 369CA 369ID 369OR 369UT 369WA 369WYP 369WYU 370CA 370ID 370OR 370UT 370WA 370WYP 370WYU 371CA 371ID 371OR 371UT 371WA 371WYP 371WYU 373CA 373ID 373OR 373UT 373WA 373WYP 373WYU 389CA 389CAGE 389CN 389ID 389OR 389UT 389WA 389WYP 389WYU 390CA 390CAEE 390ID 390JBG 390OR 390UT 390WA 390WYP 390WYU 391CA 391ID 391OR 391UT 391WA 391WYP 391WYU 392CA 392ID 392JBG 392OR 392UT 392WA 392WYP 392WYU 393CA 393ID 393JBG 393OR 393SO 393UT 393WA 393WYP 393WYU 394CA 394CAEE 394ID 394OR 394UT 394WA 394WYP 394WYU 395CA 395ID 395OR 395UT 395WA 395WYP 395WYU 396CA 396CAEE 396ID 396OR 396UT 396WA 396WYP 396WYU 397CA 397ID 397OR 397SG 397UT 397WA 397WYP 397WYU 398CA 398CAEE 398CN 398ID 398OR 398UT 398WA 398WYP 398WYU 2281SO 18222OR 18222TROJD 18222TROJP 18222WA 22841CAEE 22841CAGW 22842TROJD 25316CAEE 25317CAEE 25318SNPPS 25325CAEE 25399CA 25399CAEE 25399CAEW 25399CAGE 25399CAGW 25399ID 25399OR 25399OTHER 25399SG 25399SO 25399UT 25399WA 25399WYP 25399WYU 108360CA 108360ID 108360OR 108360UT 108360WA 108360WYP 108360WYU 108361CA 108361ID 108361OR 108361UT 108361WA 108361WYP 108361WYU 108362CA 108362ID 108362OR 108362UT 108362WA 108362WYP 108362WYU 108364CA 108364ID 108364OR 108364UT 108364WA 108364WYP 108364WYU 108365CA 108365ID 108365OR 108365UT 108365WA 108365WYP 108365WYU 108366CA 108366ID 108366OR 108366UT 108366WA 108366WYP 108366WYU 108367CA 108367ID 108367OR 108367UT 108367WA 108367WYP 108367WYU 108368CA 108368ID 108368OR 108368UT 108368WA 108368WYP 108368WYU 108369CA 108369ID 108369OR 108369UT 108369WA 108369WYP 108369WYU 108370CA 108370ID 108370OR 108370UT 108370WA 108370WYP 108370WYU 108371CA 108371ID 108371OR 108371UT 108371WA 108371WYP 108371WYU 108373CA 108373ID 108373OR 108373UT 108373WA 108373WYP 108373WYU 111390OR 111390SG 111390SO 111390WYP 254105TROJP 1011390CAGE 1011390CAGW 1011390OR 1011390SO 1011390UT 1011390WYP 108DPCA 108DPID 108DPOR 108DPUT 108DPWA 108DPWYP 108DPWYU 108GPCA 108GPID 108GPOR 108GPUT 108GPWA 108GPWYP 108GPWYU 108HPOTHER 108SPCAEE 108SPID 108SPUT 108SPWYP 111GPCA 111GPID 111GPOR 111GPUT 111GPWA 111GPWYP 111GPWYU 111IPID 111IPOR 111IPUT 111IPWYP 182MCA 182MID 182MJBG 182MOR 182MOTHER 182MUT 182MWA 182MWYP 182MWYU 182WCA 182WID 182WOTHER 182WUT 182WWYP 182WWYU 186MCAEW 186MID 186MOR 186MOTHER 186MWA 186WOTHER DPCA DPID DPOR DPSG DPSNPD DPUT DPWA DPWYU GPCAGE GPCAGW OPCAGW SPCAGW TPCAEE 406CAGE 407ID 407OR 407OTHER 407WA 408CA 408CAEE 408CAGE 408OR 408SE 408SO 408UT 408WA 408WYP 419SNP 421OR 421OTHER 421UT 421WA 421WYP 427SNP 428SNP 429SNP 431SNP 432SNP 440CA 440ID 440OR 440OTHER 440UT 440WA 440WYP 440WYU 442CA 442ID 442OR 442OTHER 442UT 442WA 442WYP 442WYU 444CA 444ID 444OR 444OTHER 444UT 444WA 444WYP 444WYU 445OTHER 445UT 447FERC 447OR 447SG 450CA 450ID 450OR 450UT 450WA 450WYP 450WYU 451CA 451ID 451OR 451SO 451UT 451WA 451WYP 451WYU 454CA 454CAGE 454CAGW 454ID 454JBG 454OR 454SG 454SO 454UT 454WA 454WYP 454WYU 456CAGE 456ID 456JBG 456OR 456OTHER 456SO 456UT 456WA 456WRE 456WYP 549OR 550OR 555OTHER 555 557ID 557OR 557UT 557WA 580CA 580ID 580OR 580UT 580WA 580WYP 582CA 582ID 582OR 582UT 582WA 582WYP 583CA 583ID 583OR 583UT 583WA 583WYP 583WYU 584OR 584UT 586CA 586ID 586OR 586UT 586WA 586WYP 586WYU 587CA 587ID 587OR 587UT 587WA 587WYP 587WYU 588CA 588ID 588OR 588UT 588WA 588WYP 588WYU 589CA 589ID 589OR 589UT 589WA 589WYP 589WYU 590CA 590ID 590OR 590UT 590WA 590WYP 591CA 591ID 591OR 591UT 591WA 591WYP 591WYU 592CA 592ID 592OR 592UT 592WA 592WYP 592WYU 593CA 593ID 593OR 593UT 593WA 593WYP 593WYU 594CA 594ID 594OR 594UT 594WA 594WYP 594WYU 595CA 595ID 595UT 595WA 595WYU 596CA 596ID 596OR 596UT 596WA 596WYP 596WYU 597CA 597ID 597OR 597UT 597WA 597WYP 597WYU 598CA 598ID 598OR 598UT 598WA 598WYP 901OR 902CA 902ID 902OR 902UT 902WA 902WYP 902WYU 903CA 903ID 903OR 903UT 903WA 903WYP 903WYU 904CA 904ID 904OR 904UT 904WA 904WYP 904WYU 908CA 908ID 908OR 908UT 908WA 908WYP 909CA 909ID 909OR 909UT 909WA 909WYP 909WYU 920CA 920OR 920UT 920WA 921CA 921ID 921OR 921UT 921WA 921WYP 921WYU 923CA 923ID 923OR 923UT 923WA 923WYP 923WYU 924ID 924OR 924UT 924WYP 925OR 928CA 928ID 928OR 928UT 928WA 928WYP 930CA 930ID 930OR 930UT 930WA 930WYP 930WYU 931CA 931ID 931OR 931UT 931WA 931WYP 935CA 935ID 935OR 935UT 935WA 935WYP 935WYU 40910IBT 40911IBT 41140DGU 403360CA 403360ID 403360OR 403360UT 403360WA 403360WYP 403360WYU 403361CA 403361ID 403361OR 403361UT 403361WA 403361WYP 403361WYU 403362CA 403362ID 403362OR 403362UT 403362WA 403362WYP 403362WYU 403364CA 403364ID 403364OR 403364UT 403364WA 403364WYP 403364WYU 403365CA 403365ID 403365OR 403365UT 403365WA 403365WYP 403365WYU 403366CA 403366ID 403366OR 403366UT 403366WA 403366WYP 403366WYU 403367CA 403367ID 403367OR 403367UT 403367WA 403367WYP 403367WYU 403368CA 403368ID 403368OR 403368UT 403368WA 403368WYP 403368WYU 403369CA 403369ID 403369OR 403369UT 403369WA 403369WYP 403369WYU 403370CA 403370ID 403370OR 403370UT 403370WA 403370WYP 403370WYU 403371CA 403371ID 403371OR 403371UT 403371WA 403371WYP 403371WYU 403373CA 403373ID 403373OR 403373UT 403373WA 403373WYP 403373WYU 403GPCA 403GPID 403GPOR 403GPUT 403GPWA 403GPWYP 403GPWYU 404GPCA 404GPID 404GPOR 404GPSO 404GPUT 404GPWA 404GPWYP 404HPCAGW 404IPCAEE 404IPCAGE 404IPCAGW 404IPCN 404IPID 404IPJBG 404IPOR 404IPOTHER 404IPSG 404IPSO 404IPUT 404IPWYP 40910SO SCHMAPBADDEBT SCHMAPSCHMDEXP SCHMAPSO SCHMATBADDEBT SCHMATCA SCHMATCIAC SCHMATGPS SCHMATID SCHMATOR SCHMATOTHER SCHMATSCHMDEXP SCHMATSNP SCHMATUT SCHMATWA SCHMATWYP SCHMATWYU SCHMDPCA SCHMDPSCHMDEXP SCHMDPSG SCHMDPSNP SCHMDTCA SCHMDTDGP SCHMDTGPS SCHMDTID SCHMDTOR SCHMDTOTHER SCHMDTSE SCHMDTSG SCHMDTSNP SCHMDTSNPD SCHMDTTAXDEPR SCHMDTTROJD SCHMDTUT SCHMDTWA SCHMDTWYP SCHMDTWYU 40910CAEE 40910JBE 40911CAGE SCHMAPCAEE SCHMAPJBE SCHMDPCAEE SCHMDPCAGW SCHMDPJBE SCHMDTCAEE SCHMDTCAGE 41010CA 41010GPS 41010ID 41010OR 41010SNP 41010TAXDEPR 41010UT 41010WA 41010WYP 41110CA 41110CIAC 41110FERC 41110ID 41110OR 41110SCHMDEXP 41110UT 41110WA 41110WYP 41110WYU 41010WYU 143SO 143 230OTHER 230 232 232OTHER 232SO 232CAEE 928CAEE 186MJBE 359JBG Accum. - WA Accel. Depr Reserves - Postmerger Check to Account Detail Total Accum Provision for Asset Acq. Adj. Total Materials and Supplies - FERC 154 Total Materials & Supplies (Net) B20 406UT 453CAGE 501CA 501CAEW 501OR 501WYP 595OR 901UT 905UT 920WYP 924CA 114UT 115UT 395CAEE 2283JBE 25335CAEE 108GPSG GPSG TPSO 254CAEE 254CAGE 40910CAGE 282CA 282CIAC 282SNP 282SNPD 282WA 555WA 282JBG 427S Ref. 4.8.1. Line 2 Ref. 4.8.1. Line 6 Notes: Total Company results only include West Control Area net power costs. The overall rate of return above has been rounded to two decimals. All components of the capital structure in the table above are consistent with Order 12 in UE-152253 issued 9-1-2016. AVERAGE OF MONTHLY AVERAGES ENERGY PERCENTAGE: AVG OF MTHLY AVG RAW INPUT FROM JARS - "AVERAGEINPUT" Adjustments: West Control Area Allocation - Avg Rate Base Adjustments: MSP Allocation - Avg Rate Base YEAR END FACTORS CHECK CK TO UNADJ BAL. AVERAGE-OF-MONTHLY-AVERAGES MSP 282JBE 506SG 557WYU 567JBG 584WYP 598WYU 926CA 926OR 926SO 926UT 926WYP 2281ID 2281OR 2281OTHER 2281UT 2281WYP 2282OR TPCA 551CAGE Federal Income Tax @ 21.00% WA JAM December 2017 Result 447UT 901WA 905OR 404IPCA 190FERC 190WYU 254FERC 111IPCA Lead/Lag Study as of 12/15 283S 41110S 440S 442S 444S 904S 909S 930S ACCOUNTS SCHMATS 108360S 108361S 108362S 108364S 108365S 108366S 108367S 108368S 108369S 108370S 108371S 108373S 108DPS 108GPS 108MPJBE 108SPS 111GPCN 111GPS 111IPS 154S 165S 182MS 182MSE 190CN 190S 235S 252S 25398S 282CN 282NUTIL 282S 303S 312S 360S 361S 362S 364S 365S 366S 367S 368S 369S 370S 371S 373S 389S 390S 391S 392S 393S 394S 395S 396S 397S 398S 399JBE 403360S 403361S 403362S 403364S 403365S 403366S 403367S 403368S 403369S 403370S 403371S 403373S 403GPJBE 403GPS 404IPS 408S 41010CN 41010JBG 41010S 4118S 4311S 447NPCCAEW 548SG 549S 555NPCS 557CAEE 557S 557SO 560JBG 565NPCCAEW 580S 588S 593S 903S 908S 920S 923CAGE 923CAGW 923S 923SG 925S 928S 935S CWCS OWC143SO OWC232CAEE OWC232CAGE OWC232S OWC232SO OWC2533CAEE OWC2533CAGE OWC254105CAEE OWC254105CAGE SCHMATCN SCHMATJBG SCHMDTJBG SCHMDTS DPS 407S 421CAGE 421S 930CN 909CAGE 909CAGW 930CAGW 588SG 2533 2533CAGE