20240102PAC to Staff 1-6.pdf

1407 W North Temple, Suite 330 Salt Lake City, Utah 84116
January 2, 2024 Jan Noriyuki Idaho Public Utilities Commission 472 W. Washington
Boise, ID 83702-5918 [e-mail] (C) RE: ID PAC-E-23-25
IPUC Set 1 (1-6) Please find enclosed Rocky Mountain Power’s Responses to IPUC 1st Set Data Requests 1-6. Also provided are Attachments IPUC 2, 4, and 6. If you have any questions, please feel free to call me at [phone].
Sincerely, ____/s/____ Mark Alder Manager, Regulation Enclosures

RECEIVED
Tuesday, January 2, 2024 3:13:43 PM
IDAHO PUBLIC
UTILITIES COMMISSION
PAC-E-23-25 / Rocky Mountain Power January 2, 2024 IPUC Data Request 1
IPUC Data Request 1 Please explain how affected customers are being notified of the proposed asset transfer.
Response to IPUC Data Request 1 There is no formal notification process in place for the proposed asset transfer
since the transfer was requested by the customer.
Recordholder: Anita Reed Sponsor: Anita Reed
PAC-E-23-25 / Rocky Mountain Power January 2, 2024 IPUC Data Request 2
IPUC Data Request 2 Please provide the work papers, with all formulas intact and enabled, including source documents, used to determine the value of the items shown in Exhibit A of
the Application.
Response to IPUC Data Request 2
Please refer to Attachment IPUC 2.
Recordholder: Nathan Bailey Sponsor: Anita Reed
PAC-E-23-25 / Rocky Mountain Power January 2, 2024 IPUC Data Request 3
IPUC Data Request 3 Please provide a list of all assets included in the transaction by description, year in service, installed valuation, and current book value.
Response to IPUC Data Request 3 Please refer to the Company’s response to IPUC Data Request 2, specifically
Attachment IPUC 2.
Recordholder: Nathan Bailey Sponsor: Anita Reed
PAC-E-23-25 / Rocky Mountain Power January 2, 2024 IPUC Data Request 4
IPUC Data Request 4 Please provide the accounting treatment and journal entries for the following. Please include spreadsheets with formulas intact and enabled for the following:

(a) The gain or loss on the sale of these assets; (b) The removal of these assets from the Company's books; and

(c) Any other journal entries necessary to complete the transaction. Response to IPUC Data Request 4 Please refer to Attachment IPUC 4.

Recordholder: Jin-Jin Fan
Sponsor: Anita Reed
PAC-E-23-25 / Rocky Mountain Power January 2, 2024 IPUC Data Request 5
IPUC Data Request 5 Please explain how the proposed transaction complies with Idaho Code § 61-328(3). This response should outline how the transaction is consistent with the
public interest and explain how the cost of-and rates for-supplying service will not
be increased by reason of such transaction. This response should also illustrate how "the applicant for such acquisition or transfer has the bona fide intent and financial ability to operate and maintain said property in the public service. "Idaho
Code § 61-328(c).
Response to IPUC Data Request 5 The Idaho Public Utilities Commission (IPUC) approved a Service Allocation Agreement (SAA) between the City of Idaho Falls and Rocky Mountain Power
(RMP or Company) on December 5, 2017, under the Idaho Electric Supplier
Stabilization Act (ESSA). As provided by the IPUC: [T]he Service Allocation Agreement is the framework for implementing the
ESSA in transactions between the Company and the City. Under the Service
Allocation Agreement, the Company and the City have agreed that compensation for transferring customer service rights and responsibilities is 167% of the transferring customer or customers' most recent 12-months electric bills and the cost of the assets used in service of the customer or customers plus applicable legal transactional costs, separation costs, and tax
gross-up.1
The IPUC has approved several Asset Transfer Agreements (ATA) between RMP and the City of Idaho Falls, including those within Case No. PAC-E-19-09, Case
No. PAC-E-20-12, Case No. PAC-E-20-06, Case No. PAC-E-20-01, Case No.
PAC-E-23-02 and Case No. PAC-E-23-15 in accordance with the approved SAA. IPUC found that these ATAs complied with the requirements in Idaho Code 61-328 and thereby authorized the transfer of assets between RMP and the City of Idaho Falls in those proceedings.
The ATA in this proceeding is similar to the prior agreements approved by the
IPUC and aligns with the terms of the approved SAA. In this specific instance, the property did not have a meter therefore the sales price was based on the equipment needed to service the customer and not the prior 12-month revenue. Moreover, RMP further represents that its cost of and rates for supplying service
will not increase due to this transaction.
1 In the Matter of the Join Application of the City of Idaho Falls and Rocky Mountain Power for Approval of a Service Allocation Agreement, Case No. PAC-E-19-09, Order No. 34418 (August 19, 2019).
PAC-E-23-25 / Rocky Mountain Power January 2, 2024 IPUC Data Request 5
RMP has also consulted with the City of Idaho Falls, and the City of Idaho Falls has confirmed that, as a joint applicant in this proceeding and a subdivision of the State of Idaho, it has the bona fide intent and financial ability to operate and maintain the property in the public service. Considering the above points and the
customer’s request for the proposed asset transfer, this asset transfer is consistent
with the public interest.
Recordholder: Counsel
Sponsor: Counsel
PAC-E-23-25 / Rocky Mountain Power January 2, 2024 IPUC Data Request 6
IPUC Data Request 6 Please provide legible maps showing the location(s) of facilities to be transferred.
Response to IPUC Data Request 6
Please refer to Attachment IPUC 6.

Recordholder: Philip Springer Sponsor: Anita Reed