20210818PAC to Bayer 71 73-74.pdf

ROCKY MOUNTAIN
FOWER
A O|VTS|ON OF PACIFTCORP 1407 W North Temple, Suite 330
Salt Lake City, Utah 84116
-'.-'r'1.'li..'. .1:.-rr--it'1
August 18,2021
Randall C. Budge/Bayer randy (Eracineolson. com (C)
Thomas J. Budge/Bayer [e-mail] (WXC)
Brian C. Collins/Bayer [e-mail] $D(C)
Maurice Brubaker/B ayer mbmbaker@con sultba i. c om (C)
Kevin Hig gins/Bayer khi e e in s @.enersy strat. c o m (C)
Lance Kaufrnan/B ayer lance @ae e i sins i eht. com (C)
James R. Smith/Bayer i im. r. smith@,ic loud. com (C)
Mike Veile lBay er m ike. [e-mail]
C ourfirey Higgins/B ayer chieein strat.com
Milli Picharo/Bayer mpichardo @en erey strat.com
Neal Townsend/Bayer ntownsen [e-mail]
RE: ID PAC-E-21-07
Bayer Set 5ft (63-80)
Please find enclosed Rocky Mountain Power's Responses to Bayer 5ft Set Data Request 71 and
73-74. Also provided is Attachment Bayer 74.
If you have any questions, please feel free to call me at (801)22049$.
Sincerely
--Jsl-J. Ted Weston
Manager, Regulation
Enclosures
C.c.: Jan NoriyukiflPUC [e-mail] (C)
Ronald L. Williams/PIIC [e-mail]
Bradley G. Mullins/PIIC brmul I ins@mwanalvtic s. com
Adam Gardner/PIIC [e-mail] (W)
Kyle Williams/PIIC [e-mail] (W)
Val Steiner/PIIC val. [e-mail] (W)
Eric L. Olsen/IIPA elo@.echohawk.com (C)
Anthony Yankel/IPA [e-mail] (C)
Ben Otto/ICL [e-mail] (C)
Ronald L. Williams/PIIC ron@williamsbradburv. com
Bradley G. Mullins/PIIC brmull ins@mwanalytics. com
Adam Gardner/PIIC [e-mail] (W)
Kyle Williams/PIIC [e-mail] (W)
Val Steiner/PIIC [e-mail] (W)
Eric L. Olsen/IIPA [e-mail] (C)
Anthony Yankel/IPA [e-mail] (C)
Brad Purdy [e-mail] (C)
PAC-E-21-07 i Rocky Mountain Power
August 18,2021
Bayer Data Request 7l
Bayer Data Request 71
Pryor Mountain. RMP's annualized costs of the Pryor Mountain project appear
to be spread throughout RMP'S revenue requirement models and not separately
identified in the models.
(a) Please provide the non-annualized test period revenue requirement for the
Pryor Mountain project (using RMP's forecasted 2021 in-service dates for
certain portions of the project) in Excel format with formulas intact associated
with each phase of the project. For rate base items, please use a l3-month
average for a2021test period. In deriving the revenue requirement, please use
a format comparable to RMP's response to the previous data request.
(b) Please include a work paper showing the monthly amount associated with
non-annualized revenue requirement component in Excel format with
formulas intact.
(c) Please provide the monthly incremental MWh energy production associated
with each phase of the Pryor Mountain project for the test period using its
forecasted in-service date.
Response to Bayer Data Request 71
(a) Please refer to the Company's response to Bayer Data Request 64 regarding
the calculation of a non-annualized l3-month average test period calculation.
There are no separate phases included for the Pryor Mountain wind project.
The revenue requirement for the Pryor Mountain wind project as filed is
provided with the Company's response to Bayer Data Request 70.
(b) Please refer to the Company's response to Bayer Data Request 64 regarding
the calculation of a non-annualized 13-month average test period calculation.
Monthly amounts for this adjustment as filed are provided with the
Company's response to Bayer Data Request 68.
(c) There are no separate phases included for the Pryor Mountain wind project.
The megawatt-hour (MWh) energy production for the Pryor Mountain wind
project for the forecast test period in this ldaho general rate case (GRC),
calendar year 2021, is included in the Company's net power costs (NPC)
report. Please refer to the Company's response to PIIC Data Request 2,
specifically Confidential Attachment PIIC 2, filre "[D GRC2I NPC FINAL
coNF 2021 05 13".
Recordholder Craig Larsen
Sponsor:Steve McDougal
PAC-E-2l-07 / Rocky Mountain Power
August 18,2021
Bayer Data RequestT3
Bayer Data Request 73
TB Flats. RMP's annualized costs of the TB Flats project appear to be spread
throughout RMP's revenue requirement models and not separately identified in
the models.
(a) Please provide the non-annualized test period revenue requirement for the TB
Flats project (using RMP's forecasted 2021 in-service dates for certain
portions of the project) in Excel format with formulas intact associated with
each phase of the project. For rate base items, please use a l3-month average
for a2021test period. In deriving the revenue requirement, please use a
format comparable to RMP's response to the previous data request.
(b) Please include a work paper showing the monthly amount associated with
non-annualized revenue requirement component in Excel format with
formulas intact.
(c) Please provide the monthly incremental MWh energy production associated
with each phase of the Pryor Mountain project for the test period using its
forecasted in-service date.
Response to Bayer Data Request 73
(a) Please refer to the Company's response to Bayer Data Request 64 regarding
the calculation of a non-annualized 13-month average test period calculation.
There are no separate phases included for the TB Flats wind project. The
revenue requirement for the TB Flats wind project, as filed, is provided with
the Company's response to Bayer Data RequestT2.
(b) Please refer to the Company's response to Bayer Data Request 64 regarding
the calculation of a non-annualized 13-month average test period calculation.
Monthly amounts for this adjustment, as filed, are provided with the
Company's response to Bayer Data Request 68.
(c) The Company assumes that the reference to "Pryor Mountain" is in error, and
that the reference was intended to be to the TB Flats wind project. Based on
the foregoing assumption, the Company responds as follows:
There are no separate phases included for the TB Flats wind project. The
megawatt-hour (MWh) energy production for the TB Flats wind project for
the forecast test period in this Idaho general rate case (GRC), calendar year
2021, is included in the Company's net power costs (NPC) report. Please refer
to the Company's response to PIIC Data Request 2, specifically Confidential
Attachment PIIC2, file "ID GRC21 NPC FINAL CONF 202105 13".
PAC-E-2l-07 / Rocky Mountain Power
August 18,2021
Bayer Data Request 73
Recordholder Craig Larsen
Sponsor:Steve McDougal
PAC-E-21-07 / Rocky Mountain Power
August 18,2021
Bayer Data RequestT4
Bayer Data RequestT4
Repowered Wind Plants (excluding Foote Creek). For each of the 12
repowered wind facilities please provide, in Excel format, the retirement date and
the specific accounting entries that RMP made (or anticipates making) to the
gross plant in service balance, accumulated depreciation reserve balance,
accumulated deferred income tax balance, and any other applicable entries to
reflect the retirement of the wind assets upon repowering.
Response to Bayer Data RequestT4
Please refer to Attachment Bayer 74 for the accotu"rting enties for the retirement
of the wind assets that were replaced at each of the 12 repowered wind facilities
(excluding Foote Creek).
For income taxes, journal enfries are not made at a plant level and are therefore
not provided. However, the retirements had only a small impact on accumulated
deferred income taxes (ADIT) as explained below:
Wind plants are depreciated using five-year modified accelerated cost recovery
system (MACRS) depreciation, which occurs over six calendar years.
Accordingly, the tax basis of the assets was nearly fully depreciated and the
retirement of the remaining tax basis of the repowered assets resulted in only a
small change to ADIT. The book retirements resulted in no net change in book
basis and therefore had no impact on ADIT.
Recordholder Justus Evangelista / Brian Keyser
Tim HemstreetSponsor: