20190603PAC to IIPA 1a OPUC 9.pdf

UM 1968 / PacifiCorp
May 20, 2019 OPUC Data Request 9 OPUC Data Request 9 I see “NAUGHTON UNIT 3” is in 2017’s depreciation calculation (coal power plant), but not in 2020’s, why is that?

PAC - ASLREMLIFE - FinalRpt - Oregon Plant – 2020
PAC - ASLREMLIFE - FinalRpt - East Plant – 2020 PAC - ASLREMLIFE - FinalRpt - West Plant - 2020 Response to OPUC Data Request 9 The life of Naughton Unit 3, as footnoted in Exhibit PAC/401 supporting Chad Teply’s testimony in the 2018 depreciation study (docket UM 1968), was estimated as January 2019. Therefore, in the depreciation schedule as of December 31, 2017, Naughton 3 was
shown as a unit at the Naughton plant. The end of the life of Naughton Unit 3 in 2019 resulted in the cost of Naughton Unit 3 being credited to electric plant in service and debited to accumulated depreciation. For the depreciation schedule as of December 31, 2020, only the cost of the two remaining units and common facilities are shown along with the allocation of the accumulated depreciation of the Naughton plant, allocated
between the two remaining units and common facilities.
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