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Home My WebLink About20181226PAC to PIIC JAM Dec 2017 Results ID.xlsMacro WelcomeDialog CWC Factors Inputs Variables Unadj Data for RAM ECD 2017 Protocol Adj URO ADJ UTCR NRO Report Results Non-NPC Results Function1149 Function Exhibit Adjs2avg Adjs2avg ADJTOTAL AdjustInput AdjustInput AdjustSwitch AdjustSwitch AverageFactors AverageFactors AverageInput AverageInput AvgFactorCopy CalcNewAllocationMethod CapStructureType CapStructureType Checksumavg Checksumavg Checksumend Checksumend Common Debt DebtCost Exhibit1102JAM ExhibitRNEJAM ExhibitRNEJAM FACTOR FactorCheck FactorMethod FactorMethod FranchiseTax FranchiseTax Func_Ftrs Func_Ftrs FuncFac1 GrossReceipts JurisNumber JurisNumber LABORMOD LABORROLL LeadLag LeadLag LINKJAM MSPAverageInput MSPAverageInput MSPYearEndInput MSPYearEndInput NetToGross NetToGross PostDE PostDE PostDG PostDG PreDE PreDG PreDG Pref PrefCost PrintDetail PrintDetail PrintStateReport PrintStateReport PTDMOD PTDROLL PTMOD PTROLL PUCFees ResourceSupplier ResourceSupplier RevenueCheck RevenueCheck1149 RevenueCheck2 RevenueTax RevenueTax SIT SIT TaxRates TaxRates TDMOD TDROLL UncollectibleAccounts UncollectibleAccounts UtGrossReceipts VariableCheck YearEndFactors YearEndFactors YearEndInput YearEndInput YEFactorCopy Division Net Plant Intangible - Utah DNPIU Situs General Business Revenues Allocated Revenues Total Operating Revenue O&M Expense Dec 1991 Reserve Dec 1992 Reserve Postmerger PRODUCTION : A&G Expenses Transferred TOTAL O&M EXPENSE 108361WYP THIS SECTION OF THE FACTOR INPUT DEALS WITH THE ENERGY FACTORS - 105OR 254UT 254WYP Brigham Schedule "M" Addition TPSG Ref. Page 2.1 Ref. Page 2.2 Ref. Page 1.1 Total Distribution Plant Customer Service & Info Schedule M Deductions - Temporary-SG SCHMDT-SITUS 391SE 391SG 391SO Taxes OTH Than Income Cash Working Capital SCHMAT Depreciation Expense Divisional Generation - Pacific Common Embedded Cost Difference RESULTS OF OPERATIONS SUMMARY ELECTRIC PLANT IN SERVICE CA OR WA MT Sales to Ultimate Customers Residential Sales Commercial & Industrial Sales Cust. Records & Coll. Exp. ID WYW Total O&M Expense B1 B2 B3 B4 B5 B7 B6 421OR 421SO 421WYP CAPITAL STRUCTURE INFORMATION SCHMDT-SG Nuclear Power Generation Year End 108364CA Earned Return on Rate Base B1.1 B1.2 403367OR Deferred Investment Tax Credit - Fed Amortization Reserve DNPD & SNPD General Plant - SG Factor B15.5 B20.13 B15.7 B19.4 AFUDC - Borrowed Transmission Depreciation 397CN 397DGP Other Revenues - SO Factor GROSS PLANT : USER SPECIFIC INFORMATION STATE: Regulator ST# STATE RPT 594CA System Generation (R.M.P. Costs on SG) Divisional Energy - Pac. Power Divisional Energy - R.M.P. Nuclear Plant ELECTRIC REVENUES BEG/END AVG Total Pacific Division Utah Division Total Utah Division 111IPCN Blank Maintenance of Misc Nuclear CUSTOMER SERVICE EXPENSE SALES EXPENSE Maint of Misc. Distribution Plant WY-EAST WY-WEST B19.7 B19.8 365UT 391UT 391WA 391WYP LESS ACCUMULATED AMORTIZATION TOTAL NET INTANGIBLE PLANT SYSTEM NET INTANGIBLE PLANT Total OTH Power Generation OTH Expenses 419SNP 505SNPPS 506SNPPS Check Figure 364WYU 365CA TAX RATE ASSUMPTIONS: TAX RATE Hydro Peak at time of system peak STATE FACTOR Nuclear Prod Plant Accumulated Depr 108HP Deferred Hedge p244841 Total Purcahsed Power 365WA 365WYP 365WYU 366CA Less Non-Utility Plant IP CN SE SO SG Miscellaneous Revenues ****Source: GRID run included in case for normalized NPC MC Factor Wyoming - West 75% Energy 50% Energy 25% Energy 0% Energy MISC RATE BASE DEDUCTIONS 111390OR 111390SG 111390SO 111390WYP Total General Plant Accum Depreciation Revenue Requirement Department 364OR 364UT Other Revenues - Rolled-In SG Factor Total Accum Depreciation - Plant In Service Total Accum Provision for Amortization Total Hydraulic Production Plant Total Experimental Production Plant - Postmerger Storage Facility Other Production Depreciation 403TP TOTAL NET PRODUCTION PLANT 108DP Total Steam Power Generation GENERAL : Increase to Increase 514 535 536 537 539 540 542 543 544 545 546 548 549 550 552 553 554 556 557 560 561 562 563 Business Centers C_METER Customer Metering TOTAL NUCLEAR PLANT HYDRO : 442WA 442WYP 442WYU 444CA 444OR Accum Prov for Amort-Hydro 111IP 154SE Total Plant 557OR 557WA Capital Lease Reserve Less Capital Lease Reserve 108369WA 403366WA 403366WYP 403366WYU 403367CA 392DGU 403364OR 403364UT 403364WA 283SE 283SG UNADJUSTED RESULTS Check Total Total Depreciation Expense : Schedule M Depreciation Factor YEAR END BALANCE ANNUAL EMBEDDED COSTS 403367WYU NORMALIZED RESULTS CALIFORNIA Unadjusted Results Input 928 929 930 931OR 931 935 Average Idaho - PPL Factor Negative Schedule M amounts increase taxable income and therefore increase tax expense. Hydro Data Input Total Electric Interest Deductions for Tax 403GPOR 403GPSE 403GPSG 403GPSO 403GPUT (Renewed) Schedule M Additions - Temporary Summary Other Electric Revenue PacifiCorp Total Rate Base: Misc Rate base ITC84 TOTAL ADMINISTRATIVE & GEN EXPENSE 451WYU 454CA Taxes Other - Franchise Tax Schedule M Additions - Permanent-SO SCHMAT-GPS NET PRODUCTION EXPENSE Transmission of Electricity by OTHs ACCUMULATED DEPRECIATION Renewable Energy Credit Page 2.20 Division Net Plant Intangible - Pacific DNPIP OTH COMPANY PITA ALLOCATION STEPS YEAR END BALANCES 593UT 593WA 593WYP 593WYU Puget Sound Power & Light STEAM PRODUCTION PLANT Accum Prov for Amort-Steam 111GP Accum Prov for Amort-General Reservoirs, Dams & Waterways Water Wheel, Turbines, & Generators Schedule M Deductions Schedule M Deductions - Permanent ECD B1.3 B1.4 B1.5 B1.7 B1.8 State of Washington Prime Movers 100% LF Months OTHER INT NON-UTIL INT STEAM HEAT Steam Depreciation 403NP General Vehicles Capital Leases GP Firm Off-system Data Firm Off-system Data TC NORMALIZED Pre-Tax Cost of Capital Pacificorp R.M.P. Off Sys Divisional Overhead - R.M.P. Power System Net Trans Plant-Total Co 367WA 367WYP SSGCT Factor Hydro - U B4.10 597CA 597OR Maint Supervision & Engineering Maintenance of Structures Maintenance of Boiler Plant Maintenance of Electric Plant Accum Prov for Amort-Intangible Plant DNPPSP Division Net Plant Steam - Utah DNPPSU B2.1 OTHER PRODUCTION PLANT (EXCLUDES EXPERIMENTAL) SG-U SO-P CS Rate Base Deductions: Accum Prov For Depr Accum Prov For Amort 397WA 397WYP 397WYU 398CA 398CN 310DGU 254OTHER 580SNPD SSGC 456SO 456UT 456WA 456WYP ENERGY ALLOCATION NOTE CALIFORNIA 403SP EMBEDDED CAPITAL COST L-T DEBT % Total Customer Accounts Expense by Factor Interest Synchronization 111GPWA 111GPWYP Miscellaneous Intangible Plant Total of Prod Plant Depreciation by Factor 395SSGCH 396SSGCH 397SSGCH 403SPSSGCH 403HPSG-U 403OPSSGCT Customer 16 SYSTEM OVERHEAD FACTOR (SO) Production General Mining Division Net Plant Hydro - Pac. Power Division Net Plant Hydro - R.M.P. System Net Hydro Plant-Pac. Power System Net Hydro Plant-R.M.P. Customer - Pac. Power Customer - R.M.P. 395SO 403364WYP 403364WYU Total Electric Customers Intangible Plant Total Taxes Other Than Income Total Deferred Income Taxes Page Ref. Pg 10.5 Pg 10.7 Pg 10.8 Pg 10.10 Pg 10.14 Total Nuclear Power Generation 343SG 344SG 345SG Washington Business Tax WBTAX Taxable Income Total Transmission Plant by Factor 535 - 545 Hydro Operation & Maintenance Expense Hydro Depreciation Expense 404IP Hydro Relicensing Amortization Other 108367WA 108367WYP 108367WYU 108368CA 108368WA Unamortized ITC TAX INFORMATION Indicator WYE C_SERVICE 548SNPPO Annual Mid-C Contracts Costs SNPP Page 2.36, East only Page 2.39, East only Page 2.34 Other Revenues - Situs Retail DESCRIPTION OF FACTOR 283GPS 283SNP 408CA 408OR 408SE 408UT 408WA 408WYP Seasonal Purchases Jurisdictional Contribution to Firm System Retail Peak,(Input level). MONTH OREGON 440ID 442ID 444ID 450ID 451ID 454ID 557ID 580ID 582ID 583ID Page 2.29, East only Page 2.24 Page 2.28 Page 2.36 TOTAL SCHEDULE - M ADJUSTMENTS NOTE: Acct 406 591ID 592ID 593ID 594ID 596ID 597ID 598ID 902ID 903ID 904ID Schedule M Deductions - Temporary-GPS Customer Service Sales Administrative & General Total O & M Expenses City MDU 108361OR 12 Months Ended September 2002 C_Billing C_Metering SNPT East Hydro Operation & Maintenance Expense Other Generation Operation & Maintenance Expense Other Purchased Power Contracts SO2 Emission Allowances 556SG 108HPDGU Customer 1 Customer 2 Customer 3 Customer 4 Franchise Tax Resource Supplier System Capacity (kw) TOTAL GENERAL PLANT Steam Power Generation Year End TRANSMISSION PLANT Beg/End Avg DISTRIBUTION PLANT YEAR END Other Production Plant TRANSMISSION PLANT Interdepartmental Special Sales TRANSMISSION PLANT YEAR END Advertising Expense Reg Liabilities 537SNPPH-U 539SNPPH-U 540SNPPH-U 542SNPPH-U 543SNPPH-U Nuclear Plant - Trojan Misc Deferred Debits-Trojan OTH Production Depreciation (11) Rate Mitigation Cap from Jan 2009 to Mar 2009 (3 months @ %101.25) (12) Rate Mitigation Cap from Apr 2009 to Dec 2009 (9 months @ %101.00) (13) MONTANA WY-PPL DEPRECIATION EXPENSE AMORTIZATION EXPENSE Cholla IV 333DGU 334DGU Weatherization Loans Total Customer Service Expense by Factor Demonstration & Selling Expense DIT Expense (Modified Accord) DITEXPMA Total Hydraulic Power Generation Deferred Income Tax - Expense sales for resale peak at system Summary of Unclassified Plant (Account 106) 511SSGCH 512SSGCH 513SSGCH 514SSGCH 535SNPPH-U Total Amortization Expense : Schedule M Amortization Factor SCHMD Depreciation Expense : Steam Acct 403.1 Nuclear DG&T Working Capital Deposit MISC RATE BASE DEDUCTIONS YEAR END SCHMDEXP INDICATOR ACCOUNT AMOUNT CHECKSUM Operating Expenses: Customer Accounting Structures and Improvements Operating Revenue - Wyoming OPRV-WY Excise Tax - superfund EXCTAX INT 403TPSG 404GPCA 404GPOR 404GPSO TOTAL SALES EXPENSE Cholla IV**** Exchange**** 75% Demand Combined with Utah Page 1.1 FERC-UP&L NON-UTILITY ERROR CHECK CP ALLOCATION FACTOR WIDCO Capital Lease Remove Remaining Capital Leases General Capital Leases Total Amortization Expense by Factor Unclassified Trans Sub Plant - Acct 300 108360CA DIT Balance (Modified Accord) BUSINESS Wyo-PPL Wyo-UPL Wyo-UPL FERC-UPL Deferred Income Tax - Federal-DR 394SG 394SO 394UT 394WA 394WYP TOTAL OTHER ADJUSTMENT ADJ TOTAL 370WA 370WYP 370WYU 371CA Rate Base ROR ROE 552SSGCT 580CA 580WA 909OR 909WA 909WYP 931UT DPCA DPOR DPUT DPWA DPWYU GPSO 302 & 186M 108364OR Deferred Income Tax - Federal-CR OP Coolants and Water Bad Debts Expense Allocation Factor - BADDEBT Accessory Electric Equipment Misc Power Plant Equipment SP 108369OR 108369UT Capital Leases 403368UT 403368WA 403368WYP 403368WYU 403369CA 403369OR 403369UT 403369WA 403369WYP 403369WYU 403370CA 403370OR 403370UT 403368CA 403368OR Total Other Power Generation Seasonal System Capacity Cholla Seasonal System Energy Cholla 403364CA 588WA 588WYP 588WYU OTH Deductions: SNP 404OP Requirement State Income Taxes TOTAL STATE TAXES Customer Installation Expenses Misc. Distribution Expenses Maintenance of Misc. Other Summary of Other Production Plant by Factor Remove Capital Lease Schedule M Additions - Temporary-SE SCHMAT-SITUS Transition Costs Ins Prov ARO Printed Company Name: 108369CA Debt Embedded Cost Total Company Hydro Depreciation DEMAND % ENERGY % 561SNPT 562SNPT 563SNPT 566SNPT 567SNPT 568SNPT 569SNPT 570SNPT 571SNPT 573SNPT 908UT 908WYP 543SNPPH-P 544SNPPH-P 545SNPPH-P 330SG-P Total Interstate Revenues 190TROJD Taxes Other ITC Interest 105UT 114SG 124CA SSECT SSECH SSCCT SSCCH SSGCH SSCP SSEP Seasonal System Capacity Combustion Turbine NUCLEAR : STEAM : Revenues Summary Investment Tax Credit Adj. SPECIAL CONTRACTS - DEMAND B17.6 108GPDGU FERC METHOD : Total of Other Production Plant by Factor Pacific Power Rocky Mountain Power 283CA 283OR 283UT 283WA 283WYP Total Interest Deductions for Tax Interest & Dividends Dist O&M Duplicate Charges (incl 922) Coal Mine MP 399L Miscellaneous OTH Function FIT I OTHDGP OTHDGU Steam Prod Plant Accumulated Depr 108NP Land and Land Rights Total O&M Expenses Total General Plant by Factor Organization Amortization Expense Taxes Other Than Income Revenue Lead Days Total OTH Electric Revenues Net Lag Days TOTAL REVENUE ALLOCATED Weighted Cost of Capital 921WA Street Lighting & Signal Systems Percentage of Total (DITEXP) . Steam Plant ARO Hydro Plant ARO Other Production ARO ARO Depreciation Loss on Sale of Utility Plant System Net Transmission Plant Modified Accord Rolled-In Steam Electric Plant in Service East Hydro Relicensing All Other Generation Resources 500 - 514 Federal Income Tax Expense Total State Tax Expense Total General Plant Total Intangible Plant Total Electric Plant In Service Total Electric Plant Acquisition Adjustment Total Rate Base Additions Total Miscellaneous Rate Base System Net Plant DNPP DNPU 513SNPPS 514SNPPS 108GPOR Total Taxable Income DNPGMP DGUH 596OR 596UT 596WA 596WYP 596WYU 190CA Unclassified Dist Sub Plant - Acct 300 TOTAL DISTRIBUTION PLANT DATE: TIME: B3.7 B3.11 B3.15 B4.1 B4.9 TOTAL NET HYDRO PRODUCTION PLANT OTHER : TOTAL NET OTHER PRODUCTION PLANT 190WA 190WYP 255ITC84 255ITC85 255ITC86 255ITC88 255ITC89 255ITC90 358SG 359DGP 359DGU 359SG 360CA 360OR 360UT 360WA System Overhead (Ut Costs on SO) Misc Deductions System Overhead Total Misc. Deferred Debits Total Customer Service Deposits Total Operating Deductions for Tax 396DGU Mining Plant 108367OR 108367UT Account 228.42 Negative Schedule M amounts decrease taxable income and therefore decrease current tax expense. Energy Percentage Nutil Combined Total 403GPWA 403GPWYP 403GPWYU 403HPDGP 403OPSG 403SPDGP 395UT 395WA 590OR 590SNPD Maintenance of Line Transformers Maint of Generation & Electric Plant 403373CA 403373OR 403373UT 403373WA Summary of Distribution Plant by Factor 903CA 589WYU Income Before Taxes IBT Post-Merger Plant FUNCTION PITA Description of Account Summary: Misc. Hydro Expenses Rents (Hydro Generation) Maintenance of Dams & Waterways Maintenance of Misc. Hydro Plant B2.27 Customer Adv For Const Unckassified Mine Plant System Net Plant Distribution PRODUCTION PLANT DISTRIBUTION PLANT ACCUM DEPR GENERAL PLANT ACCUM DEPR SCHMAT 108373OR 108373UT Distribution Only Page 2.5 Page 2.16, East only Page 2.17 108361UT 108361WA 182MSGCT Meaningful Priority Generation Gas Coal Resources BASE PERIOD Percentage (%) Grant Wanapum Canadian Entitlement MWh Entitlement Allocation Revised Protocol Seasonal Resources ** Accumulated Investment Tax Credit 252UT 252WYP 252WYU 25316SE 108HPSG-P Rocky Mountain Power Customers Other Production Plant Beg/End Avg TAX GROSS UP FACTOR 105SNPP 541SNPPH-P 541 555 920UT 928SO 143SO 143 396DGP Total Prepayments FEDERAL RATE STATE EFFECTIVE RATE Steam Production Plant Beg/End Avg Adjustments to Calculated Tax: PMI FITGCC 454SO 580WYP 585SNPD 590WYP 591CA 591OR Hydro Relicensing Accumulated Reserve East Hydro Relicensing Accumulated Reserve Leased Property Street Lighting 403GP General Depreciation 403GV0 TOTAL MISCELLANEOUS RATE BASE 108368UT TOTAL SCHEDULE - M DEDUCTIONS Unclassified OTH Prod Plant-Acct 300 Total OTH Production Plant Summary of OTH Production Plant by Factor G-SITUS 393SSGCT Postmerger Hydro Step I Adjustment Adjusted Acct 228.42 SCHMA 282SG 282SO Calculation of Taxable Income: Operating Deductions: O & M Expenses Accum Depr - Capital Lease 592WYP 593CA 111IPDGU Revenue Tax Taxes Other - Revenue Tax Taxes other than Income Taxes Income Taxes (Including Deferred Taxes) Total Rate Base Material & Supplies 447OR Office Supplies & expenses Outside Services Property Insurance Injuries & Damages Miscellaneous Rate Base Deductions 903CN 903OR 903UT 903WA 903WYP 903WYU ACCUMULATED AMORTIZATION B17.20 B18.1 B18.2 454WYU 456SE Interest on Long-Term Debt Amortization of Debt Disc & Exp 111HPSG-P UTAH 404GPWA 404GPWYP Other Power Generation Year End THIS SECTION OF THE FACTOR INPUT DEALS WITH THE DEMAND OF CHOLLA IV/APS APS SSCCH Factor SSECH Factor State Income Tax @ 4.54% TOTAL ACCUM DEPR - PLANT IN SERVICE 111SP Depreciation Amortization of Premium on Debt FIT True-up Federal Income Tax Per Books Hydro Electric Plant in Service Hydro Relicensing Hydro Accumulated Depreciation Reserve West Hydro Net Rate Base Page 1.4 MISC RATE BASE DEDUCTIONS Beg/End Avg 108HPSG-U 108OPSSGCT 108SPSSGCH 111IPSG-P 111IPSG-U 151SSECH 356DGP 356DGU 356SG Operating Expenses: Steam Production 447NPC Total Sales for Resale Sales for Resale - NPC Sales for Resale-NPC Sales for Resale-Non NPC Net Power Costs TOTAL CUSTOMER SERVICE EXPENSE Summary of Customer Service Exp by Factor SCHMDT TOTAL NET GENERAL PLANT WYO Division Other Msc. Df. Crd. B19 B17 B18 LESS ACCUMULATED DEPRECIATION Reg Liabilities - Insurance Provision Asset Retirement Obligations ARO Regulatory Liability DITEXPMA FACTOR Gross Plant-System GPS Accum Amtr - Capital Lease System Generation Cholla Transaction Interest Deductions NUCLEAR PRODUCTION PLANT Divisional Generation - Huntington Divisional Energy - Huntington Green Tag Revenues Green Tag (Tab 3) Other Sales to Public Authority Excise Tax (Superfund) Total Production Expense by Factor Deferred Debit - System Generation WSF CUST T 4118SE 403MP Mining Depreciation 403EP Experimental Plant Depreciation TOTAL DEPRECIATION EXPENSE PEAK DNPPNP See Note (1) below (1) Uncollectible Accounts = Pg 2.12, Situs from Account 904 Pg 2.2, General Business Revenues SYSTEM NET PLANT PRODUCTION NUCLEAR General Plant Total Weatherization Fuel Stock - Undistributed 25399OR THIS SECTION OF THE FACTOR INPUT DEALS WITH THE MID COLUMBIA CONTRACTS Total Cost -- $ GENERAL MINING PLANT SNPM Total Electric Plant Franchise & Consent Total Fuel Stock Materials and Supplies Stores Expense Undistributed Factor Check 100% Demand Separate Jurisdiction Accumulated Provision Acquisition Adjustment Joint Owner WC Deposit TOTAL GROSS PLANT 403HPDGU 547NPCSSECT 555NPCSE Differential Total Qualified Facilities Costs CIAC TOTAL PRODUCTION PLANT DEPRECIATION Misc Electric Revenue Water Sales OTH Electric Revenue 403GPCA 403GPCN 108369WYP 108369WYU 108370CA 108370OR 108370UT 108370WA 108370WYP Misc Rate Base Deductions 108370WYU 108371CA 582WYP 583CA Levelized = 2 (If you select levelized enter desired R.O.E. on line 6) Funtionalization Options: Underground Conductors Roads and Trails TP ACCUMULATED DEPRECIATION B17.13 B17.18 Additions - Temporary TOTAL SCHEDULE - M ADDITIONS SCHMDF Douglas Wells Chelan Rocky Reach Grant Wanapum Displacement Surplus Rolled-In with Hydro Adj. 535SNPPH-P 536SNPPH-P 537SNPPH-P 539SNPPH-P 540SNPPH-P Rate Base Type: Allocation Method: State: 371WA 371WYP Grant Reasonable Portion DIVISION NET PLANT DISTRIBUTION Divisional Generation - Pac. Power Divisional Generation - R.M.P. System Energy (R.M.P. Costs on SE) 316DGU 316SG 909CN 910CN SYSTEM NET GENERAL PLANT MINING : ACCUMULATED DEPRECIATION AND AMORTIZATION NET PLANT SYSTEM NET PLANT FACTOR (SNP) System Net Steam Plant (Excl. West Hydro, Mid C, and QF) 546 - 554 DITBALRL Customer O&M 190SE 190SG 190SO 2282SO Less Capital Lease Federal Income Tax Federal Income Tax Page 2.7, West only Page 2.15, West only Page 2.16, West only Page 2.23, West only Page 2.29, West only Page 2.36, West only Page 2.39, West only Page 2.32, West only GRID System Energy (Pac. Power Costs on SE) NON-UTILITY RELATED INTEREST PERCENTAGE 154SG 252SG 920WA SPSG General Gas Line Capital Leases Total Elec. Interest Deductions for Tax B8 B9 B10 B15 B16 B13 B11 B14 Other Work. Cap. Other A/R A/P Summary of Nuclear Production Plant by Factor Amortization Misc Revenue & Expense Total Operating Expenses: Purchased Power-NPC Purchased Power-Non NPC Total Purchased Power 565NPC Transmission of Electricity by Others-NPC Transmission of Electricity by Others-Non NPC 403370WA 403370WYP Revised Study (228) December 1993 Adj. Adjusted Acct 182.22 OTHSO Accumulated Investment Tax Credit 1984 108367CA Revenue Requirement Idaho Total Payroll (O&M + Taxes) / 365 PERIOD: FILE: PREPARED BY: Capped Revised Protocol Price Change Revised Protocol (6) Filed Revised Protocol Revenue Requirement (7) (8) Revised Protocol Price Change (9) From Above (10) Reduction to Revised Protocol Revenue Requirement Other Working Capital Cash TOTAL DISTRIBUTION PLANT DEPR Summary of Distribution Plant Depr by Factor ACCUMULATED AMORTIZATION **Source: Separate GRID run with off-system sales turned off TRANSMISSION PLANT DISTRIBUTION PLANT - PACIFIC POWER DISTRIBUTION PLANT - ROCKY MOUNTAIN POWER GENERAL MINING PLANT INTANGIBLE PLANT Total Pacific Power Total Rocky Mountain Power Customer Service Pacific Power factor - CNP NUCLEAR: Normalized General Business Revenues Total Hydraulic Plant Summary of Hydraulic Plant by Factor Trans 302DGU COMPANY NAME ROE Selection Clearing and Grading Accum Investment Tax Credit 1985 ITC85 Coincidental System Peaks Temperature Adjustment Accum Investment Tax Credit 1986 ITC86 283SO SNPPH-P SNPPH-U 404IPWYP JAM Factors Meter O&M Split Percent Account 586 597 Ancillary 302SG 303CN 303OR 303SE 303SG 303SO 303UT 108371 108373 114 115 124 151 154 165 190 2282 2283 230 252 25316 25317 25318 25399 254105 254 254WA 255 HYDRO: Washington Water Power Co. System Net Intangible Plant TOTAL GROSS PLANT (LESS SO FACTOR) Hydraulic Production Plant Year End Hydraulic Production Plant Beg/End Avg 108368WYP 108373WYU 108GPCA PACIFICORP INTANGIBLE: GROSS PLANT: DITBAL: 371 373 389 390 391 392 393 394 395 396 397 398 399 403360 403361 DIVISION NET PLANT DISTRIBUTION PACIFIC POWER GENERAL: MINING: Division Net Plant Nuclear Rocky Mountain Power DIVISION NET PLANT DISTRIBUTION R.M.P. Total Sales Expense Total Administrative & General Expense Total Depreciation Expense (Gain) / Loss on Sale of Utility Plant Total Transmission Expense by Factor Schedule M Deductions - Temporary-SITUS Land & Land Rights Structures Station Equipment Poles & Towers OH Conductors 392OR UG Conductor Schedule M Additions - Temporary-SO SCHMDP-SO Book Depreciation GENERAL PLANT ACCUM DEPR Beg/End Avg System Generation (Pac Costs on SG) State Income Tax 908CA 908CN Nuclear Fuel Expense WASH 330DGP 331DGP 332DGP 333DGP 334DGP 335DGP Total Distribution Plant by Factor TOTAL TRANS PLANT ACCUM DEPR 904CN Plant Held for Future Use Misc Deferred Debits Elec Plant Acq Adj Nuclear Fuel B6.1 B7.2 B7.6 B7.8 B6.2 B6.3 B6.5 B8.3 B8.5 B8.6 B8.8 B8.12 105SNPT 330DGU 331DGU 332DGU Accum Investment Tax Credit 1988 ITC88 B2.17 B2.19 Customer Adv for Const Customer Service Deposits Total Coin. Peak Total Input Customer Billing C_Meter STEP_UP B_Center Acct 403.7&8 B7.9 B4.14 B5.8 Steam Production Plant Year End 404IPCN 108361 108362 573 580 581 582 583 584 585 586 587ID 587 587OR 587UT 587WA 587WYP 588 589 590CA 590 590ID 590WA 591 592 593 394OR 394SE Customer - Number Customer - System Customer - Pacific CNP Customer - Utah ------- ------------ 451UT 451WA 451WYP DITEXPRL 154SO 154UT 154WA 154WYP Summary of General Plant by Factor SE-P Net to Gross Bump-Up DEU Resource Supplier Tax B2.26 928OR 928SG 928UT Tax Rate Federal Income Tax - Calculated 367OR 367UT Schedule M Additions - Temporary-SITUS 566 567 302 & 182M 568 569 570 571 108D00 108DS 312SSGCH 314SSGCH 315SSGCH 316SSGCH Demand Side Management OREGON WASHINGTON 366OR Total Distribution Expense by Factor Supervision OTHER: PRODUCTION: TRANSMISSION: Pg 10.15 Pg 10.16 Pg 10.17 Pg 10.18 Pg 10.19 Pg 10.20 Pg 10.21 Fixed 1011390 105 108360 124OTHER System Net Nuclear Plant MISC RATE BASE ADDITIONS Misc Revenue & Expense Total Operating Expenses Operating Revenue for Return Rate Base: Electric Plant in Service Poles and Fixtures FUNCTIONALIZATION State Report Options: Company Account 182.22 Temperature Adjustment Schedule M Additions - Flow Through TOTAL CUSTOMER ACCOUNTS EXPENSE Purchased Power System Control & Load Dispatch OTHSE G PTD HYDRO PRODUCTION PLANT 366UT 366WA ACCMDITRL FACTOR TOTAL NET TRANSMISSION 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 Total Materials & Supplies 182M 111IPSSGCH 190OR 190OTHER 330SG-U 331SG-U 408GPS 408SO 930OR 930SO 930UT 930WA 930WYP 931SO 403362 403364 403365 403366 403367 403368 403369 403370 403371 403373 406 407 408 41140 4118 419 421 427 428 429 431 432 440 442 444 445 447 450 Depreciation Expense Amortization Expense Taxes Other Than Income Line Trans Services Meters Inst Cust Prem 332SG-U 333SG-U 334SG-U 335SG-U 336SG-U 341SSGCT 342SSGCT 343SSGCT 344SSGCT 345SSGCT 391SSGCH 392SSGCH 392SSGCT Total Transmission Plant Underground Line Expense 108366WYP 108366WYU B17.2 B17.4 311SSGCH Prod, Trans, Dist Plant 362UT 362WA 362WYP 362WYU 364CA 357DGU 357SG 358DGU 111HP 586WYP 586WYU 588CA 588OR 588SNPD 588UT 302SG-P 302SG-U Amort of LT Plant - Other Plant EMBEDDED Proportion NET TRANSMISSION EXPENSE POLES & WIRES 331SG-P 332SG-P @ peak 186MSG 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 B13.1 B13.15 B15.3 B11.1 B11.2 B14.1 B14.3 B15.4 B15.6 TOTAL DISTRIBUTION EXPENSE Schedule M Additions - Temporary-GPS Nuclear Production Plant Beg/End Avg Deferred Investment Tax Credit - Idaho TOTAL DEFERRED ITC THIS SECTION OF THE FACTOR INPUT DEALS WITH THE DEMAND FACTOR 904WA 904WYP 361OR 361UT 361WA 361WYP 361WYU 362CA YEAR-END BALANCE ELECTRIC REVENUES YEAR END Transmission Plant Accumulated Depr Seasonal System Generation Combustion Turbine SSGCT Rate Base Decrease 111IPOR 111IPSE 111IPSG 111IPSO 111IPUT 111IPWYP 25399UT 25399WA Summary of Transmission Expense by Factor 336DGP 340SG 341SG LESS ACCUMULATED DEPRECIATION (incl hydro amortization) Hydraulic Power Generation Other Power Generation Plant - Premerger System Net Production Plant DEBT% PREFERRED % COMMON % Laboratory Equipment Power Operated Equipment Communication Equipment DNPPOU Deductions - Permanent Distribution Retail Distribution Miscellaneous Pre-merger (101) SYSTEM NET PRODUCTION PLANT TRANSMISSION : JURISDICTIONAL CAPITAL STRUCTURE Summary of Distribution Expense by Factor DITBALMA Tax Depreciation (Modified Accord) Other Power Supply Year End SCHMDT-SO IRS Settle Total Operating Expense Maintenance of Misc. Steam Plant 594SNPD 342SG FERC Method: Summary of Steam Production Plant by Factor SO-U SE-U 594WYU 596CA OWC Page 1.0 Individual State Rate Other Revenues - SITUS RETAIL (4) (5) Intangible Plant - DGU Factor Boiler Plant Equipment PRINTED GROSS PLANT-SYSTEM FACTOR Miscellaneous Expenses Interest on Customer Deposits 41110 ENERGY - MWH APS 935OR 935SO 390SO All Other MSP Existing QF Contracts**** MSP Mid-C Contracts**** FEDERAL/STATE COMBINED RATE 440OR 440UT 440WA 440WYP 440WYU 442CA 442OR 442UT Hydro Production Income Taxes - Federal Income Taxes - State Income Taxes - Def Net TYPE OF AVERAGE PREFERRED Bad Debt Expense BADDEBT MON 500SNPPS 501SE Idaho - PPL Idaho - UPL 124OR FIT Model vs Booked Trojan Plant Trojan Decommssioning TROJD ITC90 Oregon Ancillary Services Fuel Holders, Producers & Accessories 592CA B18.10 902WA Oregon Washington Montana 594UT 594WA 594WYP 591SNPD 591UT 591WA 591WYP 591WYU 595SNPD 907CN Accumulated Investment Tax Credit 1989 California 403GPSSGCT 404IPSG-P 404IPSG-U 500SSGCH THIS SECTION OF THE FACTOR INPUT DEALS WITH THE DEMAND OF SEASONAL PURCHASE CONTRACTS Input GROSS PLANT-SYSTEM FACTOR 360WYP 360WYU 361CA 282DITBAL Meter Reading Expense 404SP Amort of LT Plant - Cap Lease Steam 404IP Amort of LT Plant - Intangible Plant 404MP Amort of LT Plant - Mining Plant PRODUCTION EXPENSE SUMMARY DISTRIBUTION EXPENSE CUSTOMER ACCOUNTS EXPENSE 165UT Steam From Other Sources-Non-NPC Steam From OTH Sources-Non-NPC Fuel-Non-NPC Description of Adjustment: Taxes Other than Income Divided by Days in Year Avg. Daily Cost of Service 315DGP 315DGU 315SG 390WYU 391CA 391CN 391OR COMMON OTHER INFORMATION 586ID 588ID 589ID Jurisdictional Contribution to Firm System Retail Coincidental Peaks. Duplicate Charges Misc General Expenses Maintenance of General Plant 346SG Divisional Energy - Utah 908ID Rolled-In with Off-Sys Adj. Trojan Plant Allocator Trojan Decommissioning Allocator Wy-PPL WYU Oregon WYP 403373WYP 403373WYU 41140DGU 427SNP 428SNP 429SNP 431SNP Customer 15 Hydraulic Prod Plant Accum Depr 108OP UG Conduit Electric Plant Acquisition Adjustments Weatherization 182W Accum Provision for Asset Acquisition Adjustments Demand Percentage 335DGU 336DGU Regulatory Commission Expense 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 DEUH Distribution Poles & Wires 154OR 154SNPD 154SNPPH 154SNPPS Total Plant Held For Future Use Total Nuclear Fuel Total Materials and Supplies East Hydro Materials & Supplies 350DGP 350DGU 350SG 352DGP 352DGU Post-Merger Pacific Post-Merger Utah SO2 Emissions TOTAL INTANGIBLE PLANT 450CA Maintenance of Underground Lines ADJUSTMENTS Pacific Division 398OR 398SE 398SG 398SO 398UT 398WA 398WYP 398WYU 399SE Accumulated Deferred Income Taxes TOTAL ACCUMULATED DEF INCOME TAX 403368ID 403369ID 403370ID 403371ID 403373ID 403GPID 404IPID Schedule M Additions - Permanent Total Other Production Plant Other Prod O&M Other Deductions Interest (AFUDC) Depreciation Exp Nuclear Production Cholla Reclamation Not Functionalized FACTOR METHOD: Wyoming - East Other Production Plant Year End UTAH 1 = NO NP Unclassified Nuclear Plant - Acct 300 Total Nuclear Production Plant SCHMAT-SNP Mid-Columbia END OF REPORT end Amort of Prop. Losses, Unrecovered Plant, etc. Acct 407 Total Account 370 D_Split Price Change Required for Requested Return Requested Price Change Uncollectible Percent 928CA 928WA 403SPDGU 403SPSG 404HPSG-P Hydraulic Power Generation Year End Depreciation, Amortization & Misc Expense Working Capital Taxes OTH Than Income SYSTEM NET PLANT PRODUCTION HYDRO Summary of Amortization Expense by Factor 368UT 368WA 368WYP 368WYU WYU Annual Qualified Facilities Costs WYP Annual Qualified Facilities Costs California Annual Qualified Facilities Costs Washington Annual Qualified Facilities Costs Seasonal System Energy Combustion Turbine System Net Hydro Plant SNPPH DISTRIBUTION PLANT ACCUM DEPR Beg/End Avg Total Switch SPECIAL CONTRACTS - ENERGY MWH MW Percentage of Total (DITBAL) TOTAL PRODUCTION EXPENSE 108365WYP 108360ID 108361ID 108362ID 108364ID 108365ID 108366ID 108367ID 108368ID 108369ID 108370ID 108371ID 108373ID 108GPID 111IPID 124ID 154ID 165ID 182MID 182WID 190ID 252ID 25399ID 283ID 302ID 303ID 360ID 361ID 362ID 364ID 365ID 366ID 367ID 368ID 369ID 370ID 371ID WYOMING-PPL WY-UP&L Situs D.I.T. 404M System Generation SCHM's UNCOLLECTIBLE Idaho Annual Qualified Facilities Costs West Hydro-Electric Resources SIT Other Expenses 454OR 454UT BEGINNING/ENDING DEU 50% Demand TTL Dist Exp TOTAL OPERATING EXPENSES 456SG Operation Supervision & Engineering Steam Expenses Electric Expenses Misc. Steam Expense Rents FERC DDS6 DDSO6 ACCMDIT Other Power Supply Transmission Distribution REGULATOR OTH Sales to Public Authority ELECTRIC REVENUES OPRV-ID Pen & Ben 403361WYU 403362CA 396OR 396SE 396SG Informational & Instructional Adv Misc. Sales Expense 580UT 581SNPD State Effective Rate Maint of Street Lighting & Signal Sys. Maintenance of Meters Forfeited Discounts & Interest Misc. Nuclear Expenses 542SNPPH-P Year End Balance Meter Reading Labor Split Account 902 Ttl Cust Service Source: FERC FORM 1 Page 322 Poles & Wires Labor/O&M Total Distribution Total Production Plant Transmission of Electricity by Others Misc. Transmission Expense SNPPN UNADJUSTED RESULTS OF OPERATIONS ONLY 560SNPT Prop Ins Inj & Dam 25317SE 25318SNPPS 25399CA 108366OR 553SNPPO 554SNPPO Mwh $/Mwh Mid C Contracts Qualified Facilities General Plant - DGU Factor Debt Weighted Cost 115SG Remove Capital Leases Total Electric Operating Revenues Rents - Transmission Maintenance of Station Equipment Maintenance of Overhead Lines SNPD IDAHO Operating Revenues: COINCIDENT CAL RESULTS OF OPERATIONS 365OR Account Balances Utah Annual Qualified Facilities Costs Oregon Annual Qualified Facilities Costs Steam Operation & Maintenance Expense James River Adj (Tab 5) Pre-Merger Pacific Divisional Overhead - Utah Total Other Electric Revenues 403GPSSGCH 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 Accumulated Investment Tax Credit 1990 Total Pk 303WA 303WYP 310DGP Interest on PCRBS Schedule M Adjustments FERC Utah FERC 2 = YES Operation Super & Engineering 165SG Acct 403.9 Experimental 404GPUT 582CA 444UT 444WA 444WYP 444WYU Income Before State Taxes INTERNAL CHECKS 367WYU 368CA Misc Revenue Steam O&M Nuclear O&M Preferred Hydro O&M System Energy (kwh) System Generation Factor Total Acct 228.42 Normalized 393OR 393SG 393SO 393UT 393WA 393WYP 393WYU 394CA State Tax Rate Uncollectible Rate Not Used Pacific Power Rocky Mtn Rocky Mtn Power Adjustments: Provo Working Capital Deposit Total Depreciation Expense By Factor 404GP 108TP Customer Accounts WY-ALL Net to Gross Factor Experimental Plant - Accum Depr System Energy Factor Calif Wash Mont Wy-UPL 108361CA Unclassified Dist Plant - Acct 300 DS0 Gadsby CT** West Valley CT** Morgan Stanley Deductions - Flow Through SCHMDP Customer Other CSS_SYS CSS System CUST901 CUST903 Schedule M Additions - Temporary-SNP SCHMAT-SO Meter Expenses 902WYP 902WYU 352SG Total Amortization Expense Total Deferred ITC Positive Schedule M amounts reduce taxable income and therefore reduce tax expense. Misc Rate Base Total Electric Plant: Accum Prov For Deprec Accum Def Income Tax 546SNPPO 552SNPPO 151SE 154CA Gross Receipts Customers 395WYP 395WYU System Net Other Production Plant SNPPO System Net General Plant TOTAL NET STEAM PLANT 590UT FEDERAL INCOME TAXES - CALCULATION Steam Production Plant Misc Federal Income Taxes + Other 582OR 582SNPD 582UT 582WA 108373WA 108373WYP Idaho - UPL Factor 404IPDGU 404IPOR P PT DPW MONTANA 397OR 397SE 397SG 397SO 397UT Other Electric Plant in Service Steam Accumulated Depreciation Reserve Other Generation Accumulated Depreciation Reserve Other Accumulated Depreciation Reserve SGCT DGU SNNP Load Curtailment 390CN 390DGP 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 Page 2.15 Page 2.15, East only Page 2.21 Page 2.23, East only Divisional Energy - Pacific DEP 353DGP 353DGU 353SG 354DGP 354DGU 354SG 355DGP 355DGU 355SG 108TPSG 111GPCA 921ID 928ID 930ID DPID Acct 404 Acct 405 Amortization of Plant Acquisitions WYO-PP&L 362OR Divisional Overhead - Pacific PRODUCTION EXPENSE Steam Power Generation Total Revenues ELECTRIC PLANT IN SERVICE YEAR END Company Owned Hydro - West Account Amount 232SE 232 232SO 2533SE 2533 DISTRIBUTION PLANT Customer Assistance 447FERC Total Provision For Amortization by Factor Net Plant Unclassified Gen Plant - Acct 300 399G 390DGU 390OR 390SG Total Sales to Ultimate Customers IDA GENERAL PLANT INTANGIBLE PLANT JAMLINKjars 404IPSG 404IPSO Total Amortization of Limited Term Plant FERC ACCT 440CA 25399SG 25399WYP Summary of Amortization by Factor DOU C_Service DSM D_SPLIT Distribution Slit between Functions ANC Ancillary Function MISC RATE BASE ADDITIONS YEAR END Total Working Capital Franchise Requirements TOTAL GENERAL PLANT ACCUM DEPR Amortization of OTH Electric Plant Customer Accounting Adj. BEGINNING / ENDING AVERAGE BALANCES Misc. Equipment Less Capital Leases 544SNPPH-U 545SNPPH-U 548SSGCT 553SSGCT 554SSGCT Company Owned Hydro Mid-C Contract 404IPUT 396SO 396UT 396WA 396WYP 396WYU 397CA Rent of Electric Property WY-UPL INDEGO DMSC OTHSGR Total Other Power Supply INTEREST FACTOR SNP - NON-UTILITY Preferred Weighted Cost Power Supply Trans O&M 108GPSSGCH 108GPSSGCT PGE Cowlitz Swift UBS Idaho State Income Tax IDSIT Tax Depreciation TAXDEPR THIS SECTION OF THE FACTOR INPUT DEALS WITH THE ENERGY OF THE COMBUSTION TURBINES SSECT Factor Income Before Tax Prov for Property Insurance 108371WYP 108371WYU 182WCA 182WWYP SSGCH Factor UTAH IDAHO Amortization Expense : Amortization of Limited Term Plant 108371OR 108371UT 108371WA Seasonal System Generation Cholla Seasonal System Capacity Purchases Seasonal System Energy Purchases 111GPSO Other Interest Expense 403364ID 403365ID 403366ID 403367ID 902CA 902CN 902OR 902UT 108360OR 108360UT 108360WA 108360WYP 108360WYU Prov for Injuries & Damages Step-up Transformers T_SPLIT COM_EQ Communication Equipment Acct 397 Results with Price Change Return on Rate Base Requested YEAR END YEAR-END FACTORS SCHMAEXP Total Generation - Embedded Cost Calculation**** Unclassified Other Prod Plant-Acct 300 Net Coin. Peak Net Energy Input Range for Expected Owned Input Range for Firm Off-system Oregon Montana 394SSGCT 395SSGCT 397SSGCT 404IPSSGCH 403365CA 403365OR 403365UT 403365WA 403365WYP 403365WYU 403366CA 403366OR 403366UT B_CENTER Portland General Electric TAX CALCULATION: Operating Revenue Division Net Plant Steam - Pacific QF Biomass QF D.R. Johnson QF Sunnyside West Hydro Schedule M Deductions - Flow Through FERC Fees Wholesale Sales Firm Other Revenues - DGP Factor Other Revenues - DGU Factor DISTRIBUTION PLANT ACCUM DEPR YEAR END 445UT Seasonal System Generation Contracts SSGC Factor ACCMDITMA FACTOR DOP Super Fund (not used) Electric Plant Acquisition Adjustment Unclassified Trans Plant - Acct 300 TS0 Hydraulic Production Plant Operating Revenue - Idaho 108364UT 108364WA Schedule M Deductions - Temporary Total Experimental Plant Unclassified Steam Plant - Account 300 Total Steam Production Plant Page 1.2 Adjustments: Selected Section 403361WYP Note: Grey highlighted cells are used to populate the RAM model via the import macro WYO Miscellaneous Rate Base Positive Schedule M amounts increase taxable income and therefore increase current tax expense. Division Net Plant Hydro - Pacific DIT Expense DITEXP DIT Balance DITBAL Actual = 1 390UT 364WYP DISTRIBUTION PLANT Beg/End Avg GENERAL PLANT YEAR END GENERAL PLANT Beg/End Avg Net LAG Days Idaho 450OR 450UT 450WA 450WYP 589CA 589OR 589SNPD 589UT 589WA 589WYP Fuel Stock 108361WYU 108362CA 108362OR 108362UT 108362WA 921SO 921UT Employee Pensions & Benefits 549SNPPO 550SNPPO Summary of Transmission Plant by Factor Total Net Rate Base Total Annual Embedded Costs Intangible Plant - SITUS Factor OTHSITUS SCHMAP-SO REVREQ 403TPDGP 403TPDGU Accum Investment Tax Credit 1984 Office Furniture & Equipment Transportation Equipment Stores Equipment Total Acct 182.22 Acct 403.2 Hydro Acct 403.3 502SNPPS TOTAL PRODUCTION PLANT Towers and Fixtures 124SO 124UT 124WA 124WYP 124WYU Nuclear Depreciation 403HP 154WYU 165GPS 165OR 165SE 165SO Total Miscellaneous Expenses Uncollectible Other Revenues - SE Factor Accord 389WYU 390CA Public Street & Highway Lighting 316DGP DGP SG-P System Energy (Utah Costs on SE) Distribution Plant 404IPSE 592OR Idaho State Income Tax Allocation Property Net Misc Revenue and Expense ROR Results Revenue Overall Percent Adjusted Plant Held For Future Use 507SNPPS 510SNPPS 511SNPPS 512SNPPS Wyo-PP&L Utah 182MOR 182MSO 182MUT Division Net Plant General-Mine - Utah DNPGMU Less Other Electric Items: SCHMDT (Steam) System Overhead (Pac. Power Costs on SO) System Overhead (R.M.P. Costs on SO) Divisional Overhead - Pac. Power Divisional Overhead - R.M.P. Division Net Plant General-Mine - Pac. Power Division Net Plant General-Mine - R.M.P. Division Net Plant Intangible - R.M.P. Division Net Plant Steam - Pac. Power Division Net Plant Steam - R.M.P. JAM File Name: TYPE OF RATE BASE: FERC JURISDICTION: ALLOCATION METHOD: Year-End Total Transmission Of Electricity by Others Total Transmission of Electricity by Others TotalTransmission of Electricity by Others Total Transmission of Electricity by OTHs 1011390WYP Total California THIS SECTION OF THE FACTOR INPUT DEALS WITH THE DEMAND OF THE COMBUSTION TURBINES 920SO 1011390OR Misc Revenue & Expense 404HP 108GPSE 108GPSG 108GPSO 108GPUT 108GPWA 108GPWYP 108GPWYU 108HPDGP Customer 5 Customer 6 Customer 7 Customer 8 Customer 9 Customer 10 Customer 11 Customer 12 Customer 13 Customer 14 Operating Revenues General Business Revenues Gross Plant System Capacity Factor 392SE 392SG 392SO 392UT 392WA 392WYP 392WYU 393CA Miscellaneous Other 186W INCOME BEFORE TAXES INCOME BEFORE STATE TAXES Maintenance Super & Engineering Maintenance of Reactor Plant Pre-Merger Utah SCHMDT Amortization Expense Turbogenerator Units 403360CA 403360OR 403360UT 403360WA 403360WYP 403360WYU 403361CA 403361OR 403361UT 403361WA Operating Rev for Return UTCR Total System Overhead (Pac Costs on SO) Revenues Required to Earn Requested Return Less Current Operating Revenues Increase to Current Revenues Net to Gross Bump-up Operating Rev For Return: Rate Base: Electric Plant In Service B17.8 456OTHER 908OTHER Retail Function D TOTAL ACCUM PROV FOR AMORTIZATION Period Date: TAX RATE ASSUMPTIONS Schedule M Deductions - Temporary-SNP Reference Increased Uncollectible Expense Total Intangible Plant by Factor 111GPOR B2.3 B2.4 B2.5 B2.6 B2.7 B2.8 B2.9 B2.10 B2.11 1011390UT 108DPID 108DPOR 108DPUT 108DPWA 108DPWYU 154SNPPO 182MWYP 283WYU Maint of Misc. Transmission Plant Other Electric Non-Utility NUTIL System Net Steam Plant-Total Co SNPPS INTANGIBLE : MT Border Loads TOTAL DEFERRED INCOME TAXES SCHMAF TOTAL NET DISTRIBUTION PLANT WYO Deferred Income Tax - Balance Variance SSCCT Factor SYSTEM NET PLANT TRANSMISSION 394WYU 395CA 395DGP 395OR 395SG System Generation Factor Customer Service R.M.P. factor - CNU Division Net Plant Nuclear Pacific Power B2.12 B2.13 B2.14 B2.15 592SNPD 592UT 592WA Off-System Sales Subtotal SYSTEM NET PLANT DISTRIBUTION Schedule "M" Additions Schedule "M" Deductions TOTAL RATE BASE ADDITIONS Accum Misc Oper Prov-Trojan Customer Advances for Construction Revenues Division Net Plant General-Mine - Pacific ORE DISTRIBUTION: T_Split Customer System factor - CN OTH Interest Expense Misc Regulatory Assets 186M CWC Underground Conduit TOTAL TRANSMISSION EXPENSE 108362WYP 108362WYU General Vehicles Rolled-In Days in Data Input B2.2 Seasonal Contracts Nutility DITBAL : Non-Utility Plant Amortization Exp 904UT 905CN SF Phosphates Idaho INTEREST 373CA 373OR 373UT 373WA 373WYP 373WYU 389CA 389CN 389DGU 389OR 389SG 389SO 389UT 389WA 389WYP 1011390SG MC Storage Battery Equipment CALCULATION OF INTERNAL FACTORS Total Operating Deductions WYP UT WYU Generation Expense 513 Excise Tax (Superfund) Factor - EXCTAX Trojan Allocators Premerger Dec 1991 Plant Dec 1992 Plant 371WYU 557SG Existing QF Contracts 403370WYU 403371CA 403371OR 403371UT 403371WA 403371WYP 403371WYU Customer Service & Infor 432SNP 451SO System Net Hydro Plant-Pacific System Net Hydro Plant-Utah DIT Expense Tax Depreciation DITEXP: Misc. Power Plant Equipment Prepayments Non-Utility Portion of Interest Total Non-utility Interest Net Rate Base ADMINISTRATIVE & GENERAL EXPENSE Accum Hydro Relicensing Obligation Summary of Revenues by Factor S Operating Deductions Hydraulic Expenses SCHMAT-SE Divisional Generation - Utah Hydro Plant 108368OR System Capacity SC Other Plant System Energy Contract I-DGU I-SG BOOKDEPR ESD NONE Maintenance of Misc. OTH B2.21 B2.23 B2.24 Production / Transmission Transmission / Distribution Total Distribution Depreciation by Factor 108GP General Plant Accumulated Depr 108MP Mining Plant Accumulated Depr. Less Centralia Situs Depreciation 2283SO 368OR 111GPUT 364WA OTHSG G-DGP G-DGU G-SG I-DGP East Hydro Relicensing Amortization 108366UT 108366WA Total PC (Post Merger) Reactor Plant Equipment CIAC FACTOR: Same as (SNPD Factor) 403360ID 403361ID 403362ID 447NPCSG 501NPC Fuel Related-NPC Fuel Related-Non NPC Customer Factors Total General Depreciation by Factor 282SE Embedded Cost Differentials Normalized Results of Operations Col. 1 Col. 2 Increase Taxes Other Than Income Uncollectible Expense Administrative & General Salaries Non-Utility Interest: PRODUCTION PLANT YEAR END PRODUCTION PLANT Beg/End Avg 283OTHER Total Cost of Purchased Power 357DGP S Accum Investment Tax Credit 1989 ITC89 DITEXPRL FACTOR Acct 403.4 Acct 403.5 Remove Capital Lease Amtr ACCUMDIT Total Deferred Taxes CUST905 Misc. Customer Acct. Exp. Unclassified Intangible Plant - Acct 300 Total Hydraulic Plant by Factor East Hydro 1011390SO Total Fuel Related Fuel Related-NPC 501NPCSSECH 501NPCSE 503NPCSE 503NPC Steam From Other Sources-NPC Steam From OTH Sources-NPC 547NPCSE State Effective Tax Rate Federal Income Tax Rate 403362OR 403362UT 403362WA 403362WYP 403362WYU Load Dispatching Station Expense Overhead Line Expense Sub-Total Net Operating Income Transmission Split External Factors Mining Depreciation Expense Intangible Intangibles Misc. Customer Accounts Expense Unrec Plant & Reg Study Costs MISC RATE BASE ADDITIONS Beg/End Avg 586CA 586OR 586SNPD 586UT 586WA 310SSGCH 555NPCSG 565NPCSE 565NPCSG 547NPC Fuel-NPC 555NPC OTHER PRODUCTION PLANT (EXCLUDES EXPERIMENTAL) Total Miscellaneous Revenues Total Customer Service Exp Including Sales R.M.P. Pac. Power System Generation (Pac. Power Costs on SG) SYSTEM NET PLANT PRODUCTION OTHER p268850 Total Nuclear Plant by Factor Taxes Other - Resource Supplier JARS Download less 108MPSE 108OPSG 108SPDGP 108SPDGU 108SPSG 108TPDGP 108TPDGU 403OP Summary of Customer Accts Exp by Factor Total Unclassified Plant by Factor TOTAL ELECTRIC PLANT IN SERVICE Summary of Electric Plant by Factor Wind Tax Credit Revenue Lag Days Other Revenues - SG Factor 100 Basis Points in Equity: Revenue Requirement Impact 252OR Impact Housing Interest Income East Hydro Accumulated Depreciation Reserve Less: Uncollectibles (net) OPRVWY Factor Method: Type of Average: Adjustments 108GPCN 108GPDGP 108373CA Total Sales from Electricity Water For Power Customer Receipts & Collections Uncollectible Accounts 397DGU Gain from Disposition of NOX Credits WYOMING IDAHO WYOMING WASHINGTON DONOTUSE Accumulated Investment Tax Credit 1985 928WYP 929SO B15 General Plant - SITUS Factor I-SITUS 394SSGCH p268848 TOTAL DISTRIBUTION PC (Post Merger) Hydro - P 594OR SYSTEM NET PLANT TRANSMISSION MWh from GRID Summary of Intangible Plant by Factor B2.16 Federal/State Combined Steam Depreciation Expense East Hydro Depreciation Expense Other Generation Depreciation Expense Distribution Depreciation 100% Energy B2.29 Schedule M Deductions - Permanent- SO SCHMDT-GPS 373ID 389ID 390ID 391ID 392ID 393ID 394ID 395ID 396ID 397ID 398ID Summary of General Depreciation by Factor Other Deductions: Deductions - Temporary 190UT Generators Accessory Electric Plant 908OR SCHMDT-SNP Accumulated Investment Tax Credit 1986 Total Production Expense Total Transmission Expense Total Distribution Expense Total Customer Accounts Expense Total Customer Service Expense 406SG 583OR 583SNPD 583UT 583WA 583WYP 583WYU 501SSECH 502SSGCH 505SSGCH 506SSGCH 510SSGCH 904CA 904OR Transmission of Electricity by OTHs-NPC ARO Reg Liability Asset Retir. Oblig. PRODUCTION EXPENSE YEAR END 598WA 598WYP 901CN Accumulated Investment Tax Credit 1988 CAPITAL Intangible Plant - SG Factor Results Intangible Plant - DGP Factor MONTANA WYOMING Total Sales Expense by Factor Interest & Dividends (AFUDC-Equity) Misc. Customer Service General Plant - DGP Factor Amortization of Other Electric Plant Total Operating Revenues DESCRIP BUS FUNC Schedule M Deductions - Temporary-SO Post-merger (101) (1) (2) (3) B4.11 597SNPD 597UT 597WA 597WYP 597WYU 598CA 598OR 598SNPD 598UT Overhead Line Expenses Federal Income Taxes Direct Labor Expense Federal Rate Pacific Power Customers 108364 108365 108366 108367 108368 108369 108370 TOTAL RATE BASE DEDUCTIONS PRINTED COMPANY NAME System Energy (Pacific Costs on SE) Return on Equity 186MSE 450WYU 451CA 451OR Notes Receivable Notes Recelvable MISC LABOR/O&M Prod Dist Other Accounts Receivable Accounts Payable Internal Factors Functional Retail Revenue Spread Summary of A&G Expense by Factor Total A&G Expense by Factor 282 283 302 303 310 311 312 314 315 316 330 331 332 333 334 335 336 340 341 342 343 344 345 346 350 352 353 354 355 356 357 358 359 360 361 362 364 365 366 367 368 369 370 Additions - Flow Through 371OR 371UT Note: Grey highlighted cells are used to populate the RAM model with the import macro Rate Mitigation Cap Capped Revised Protocol Revenue Requirement Ref. Pg 2.34 Update Cash Working Capital Total Steam Production Plant by Factor OREGON 105SE Less: Interstate Sales for Resale Montana Power Account 904 Balance Acct 403.6 108365WYU 108366CA Rate Base Revenue Requirement Annual Embedded Cost Col. 3 Col. 4 Variable Check TOTAL TRANSMISSION PLANT Poles, Towers & Fixtures 454SG Roads, Railroads & Bridges HP Unclassified Hydro Plant - Acct 300 108364WYP 108364WYU 108365CA 108365OR 108365UT 108365WA Division Net Plant Hydro - Utah DNPPHU Misc. Rate Base Deductions Total Rate Base Deductions Total Taxable Income Excluding Other OTH Production Plant - Accum Depr Return on Rate Base 909UT 25399OTHER Working Funds DNPTP 108SP 8 OR 12 CP: Common Customer Accts A&G Common Weighted Cost Experimental Plant Grant Reasonable Total Cost of MidC Contracts YEAR END RAW INPUT FROM JARS - "YEARENDINPUT" Gain from Emission Allowances Prov for Pensions and Benefits Provisions DNPDP DNPDU Division Net Plant Distribution 25% Demand Total OTH Power Supply Transmission Plant 922SO 923SO 923UT 924SO 925SO Materials & Supplies Schedule M Additions 403367UT 403367WA 403367WYP Utah Juris Other Operating Revenues Overhead Conductors Line Transformers WEIGHTED STRUCTURE COST DEBT SNPI SNPG Total of OTH Production Plant by Factor 182MWA Coincident Peaks: Demand Percentage: Functionalization: 312DGU 312SG 314DGP 314DGU 314SG System Generation (Ut Costs on SG) Steam Plant Division Net Plant Intangible - Pac. Power Schedule "M" Deduction Total Hydro Adjustment Total Adj. DEMAND PERCENTAGE : 451 454 456 500 501 502 505 506 507 510 511 512 SCHMAP 182MOTHER 182WOTHER 186MOTHER Accum Investment Tax Credit 1990 DNPD Summary of Production Expense by Factor DNPPHP TROJP 557SGCT Amortization of Plant Acquisition Adj Amort of Prop Losses, Unrec Plant, etc TOTAL AMORTIZATION EXPENSE Gain on Sale of Utility Plant - CR CNU Juris % by Division 593OR 593SNPD 310SG 311DGP 311DGU 311SG 312DGP 394DGP Summary of Prod Plant Depreciation by Factor SYSTEM NET PLANT MINING Nuclear Production Plant Year End 190BADDEBT 333SG-P 334SG-P 335SG-P 336SG-P 403HPSG-P Other Deferred Credits - Misc Total Customer Advances for Construction Total Rate Base Deductions Total Accumlated ITC Total Accum Deferred Income Tax Total Trans Plant Accum Depreciation Total Production Plant Accum Depreciation Total Distribution Plant Accum Depreciation 366WYP 366WYU 367CA Additions - Permanent CUSTOMER ACCOUNTS EXPENSE SUMMARY COINCIDENT PEAK : 0% Demand Description Download Total Account Comparison Total Tax Depreciation Factor Positive Schedule M amounts increase taxable income and therefore reduce tax expense. INCOME BEFORE TAXES (FACTOR) See Calculation of EXCTAX 594 595 596 597 598 901 902 903 904 905 907 908 909 Tools, Shop & Garage Equipment 108368WYU Expense Lag Days 403GPDGP 403GPDGU 369CA 369OR 369UT 369WA 369WYP 369WYU 370CA 370OR 370UT 396CA Negative Schedule M amounts decrease taxable income and therefore increase tax expense. 254ID 283SGCT 587CA 587WYU Provision for Rate Refund BALANCE BASED ON JURISDICTION 390WA 390WYP Environmental Services Department Deferred Debits - Situs Deferred Debits - System Overhead Operating Income Net Operating Income 391WYU 392CA 392DGP ELECTRIC PLANT IN SERVICE Beg/End Avg East Hydro Electric Plant in Service 454WA 454WYP 910 920 921 922 923 924 925 111390 920CA 920OR 921WYP 930CA SSEP Factor SSCP Factor 108DPCA 22841 Accum Misc Oper Provisions - Other 22841SG WYOMING 303CA 572SNPT 572 908WA 935WA Renewable Energy Production Tax Credit 108OPSG-W 165OTHER 182MWYU 281 281SG 340SG-W 341SG-W 343SG-W 344SG-W 345SG-W 346SG-W 403OPSG-W 501NPCID 501NPCWYP 549SNPPO-W 550SNPPO-W 553SNPPO-W 554SNPPO-W 584UT 909CA 909ID 921CA 921OR 923CA 923OR 931ID 935UT SNPPO-W SG-W System Generation (Wind Plant on SG) System Net Other Production Plant (Wind Plant on SNPPO) SCHMAPSE SCHMAPSO SCHMATCA SCHMATCIAC SCHMATID SCHMATOR SCHMATOTHER SCHMATSCHMDEXP SCHMATSE SCHMATSG SCHMATSGCT SCHMATSNP SCHMATSNPD SCHMATSO SCHMATTROJD SCHMATUT SCHMATWA SCHMATWYP SCHMDPSE SCHMDPSNP SCHMDPSO SCHMDTCA SCHMDTGPS SCHMDTID SCHMDTOR SCHMDTOTHER SCHMDTSE SCHMDTSG SCHMDTSNP SCHMDTSO SCHMDTTAXDEPR SCHMDTUT SCHMDTWA 41010CA 41010GPS 41010ID 41010OR 41010OTHER 41010SE 41010SG 41010SNP 41010SO 41010TAXDEPR 41010UT 41010WA 41110CA 41110CIAC 41110FERC 41110ID 41110OR 41110OTHER 41110SCHMDEXP 41110SE 41110SG 41110SGCT 41110SNP 41110SNPD 41110SO 41110TROJD 41110UT 41110WA 41110WYP 41110WYU 40910SG SCHMDTSSGCH 41010SSGCH 41110SSGCH THIS SECTION OF THE FACTOR INPUT DEALS WITH THE ENERGY OF CHOLLA IV/APS Wyoming (3) - (1) (3) + (4) + (5) Total Normalized NPC-Related Non-NPC Related Total Adjusted NPC-Related NPC Above NPC from REPORT 41110BADDEBT 921WYU SCHMATBADDEBT PTC Adjustments: Rolled-In - Year End Rate Base Hydro Adjustment Entry 501 DEP 501 DEU 501 SE State income taxes are calculated by applying the blended statutory state and local tax rate to taxable income by jurisdiction. Ref. Page 1.2 Summary of Unclassified Plant (Account 106 & 102) Unclassified Other Prod Plant-Acct 102 Ref. Page 1.0 254OR 40910IBT 40910 40911IBT 40911 557SE 923ID 923WA 923WYP 924ID 924OR 924UT 924WYP 931WA 931WYP 935CA 935ID 935WYP 935WYU SCHMDPSCHMDEXP James River REC Revenue 404IP / 404HP 13 MONTH AVERAGE FACTORS 13 MONTH AVERAGE 13 MONTH AVG RAW INPUT FROM JARS - "AVERAGEINPUT" 13 Month Average 13 MONTH AVERAGE BALANCE 13 Month Average Balance OPSG 232OTHER 41010SNPD 41110GPS SCHMATGPS SCHMDTSNPD 580OR 108DPWYP 165WYP 186MSO 252WA 282OTHER 421SG 408SG Amort of LT Plant - Leasehold Improvements 105CA 421UT 440OTHER 442OTHER 921CN 935CN 25399SO 340OR 390SE 404IPOTHER 41010 444OTHER 445OTHER 549OR 550OR 925OR IPSO 182MSG-P Constellation Seasonal 2013-2016 8 Coincident Peaks 12 Coincident Peaks 182MSG ECD Adjustment 111GPID 230TROJD 254105TROJD 254105WA 255DGU 255ID 404GPID 404IPDGP 407OR 407WA 456OR 555OTHER 41010WYP SCHMAPBADDEBT SCHMAPSCHMDEXP SCHMATWYU SCHMDPCA SCHMDPDGP SCHMDPSG SCHMDTDGP SCHMDTTROJD SCHMDTWYP 252CA DGP & DGU 105WYP 106SG 108HPOTHER 108SPSE 108SPUT 108SPWYP 124MT 154SSGCH 163SO 165WA 165WYU 18222OR 18222TROJD 18222TROJP 18222WA 182MCA 182MSE 182WUT 182WWYU 186MDGP 186MOR 186MWA 186WOTHER 190DGP 190DGU 190MT 190SNP 190SSGCT 2281SO 22841SE 22842TROJD 252CN 25325SE 25399SE 25399WYU 254105TROJP 254CA 254SE 254SO 254WYU 255SG 281DGP 282DGP 282FERC 282OR 282UT 282WYP 283TROJD 302UT DPSNPD GPSG SPSG-W 407OTHER 421OTHER 447SG 584OR 592WYU 595CA 595UT 595WA 595WYU 904WYU 909WYU 923WYU 930WYU 931CA 106 163 18222 2281 22842 25325 108SPID 186MID 282ID 407ID 595ID 40910SE 40910SO 40911SG Pensions 190SNPD 230OTHER 25335SE TPSE 456ID 557UT SCHMDTWYU 41010WYU Pension Obligation Pens Oblig 114UT 115UT 340DGU 395SE 25335 406UT 928SE PUC Fees Based on General Business Revenues PUC Fees on GBR DPSG Adjustments: Rolled-In - 13 Month Avg Rate Base Adjustments: Revised Protocol - 13 Month Avg Rate Base Adjustments: Revised Protocol - Year End Rate Base 2.8-2.9 Lead/Lag Study as of 12/15 2017 PROTOCOL Adjustments: 2017 Protocol Allocation - Year End Rate Base Adjustments: 2017 Protocol Allocation - 13 Month Avg Rate Base 2017 Protocol Hydro ECD 2017 Protocol Equalization Adjustment 2017 Protocol Equalization 421WA 453SG 453 501CA 501OR 501WA 501WYP 595OR 901OR 901UT 905UT 920WYP 924CA 427S 440S 442S 444S CWCS 2017 Protocol Baseline ECD 2017 Protocol Adjustment Baseline ECD Equalization Adjustment Less: 2017 Protocol Adjustment Federal Income Tax @ 21.00% December 2017 JAM Dec 2017 Results ID 190FERC 190WYU 254FERC 391SSGCT 2281ID 2281OR 2281OTHER 2281UT 2281WYP 2282OR 111IPCA TPCA 447UT 551SNPPO 551 557WYU 584WYP 598WYU 901WA 905OR 926CA 926 926OR 926SO 926UT 926WYP 404IPCA 555NPCUT IDU 105S 105SG 108364S 182MS 252S 282CIAC 282CN 282S 282SNP 282SNPD 283S 364S 397S 403364S 403GPS 404IPS 407S 41010CN 41010S 41110S 421S 456S 500SG 503SE 506SG 510SG 512SG 535SG-P 535SG-U 545SG-P 545SG-U 546SG 548SG 549S 549SG 551SG 553SG 553SG-W 557S 560SG 571SG 580S 593S 903S 904S 908S 909S 920S 923S 928S 930S 935S SCHMATCN SCHMATS SCHMDTS 421SG-P 930CN 190S 447NPCSE 501NPCS 555NPCS Company Owned Hydro Mid-C Contract Existing QF Contracts 108GPS