2004Idaho Utah Division Report.pdf

825 N.E. Multnomah
Portland, Oregon 97232
[phone]
PACI CORP
PAeIAC: POVIER UTAH.POJNER
June 23 2005
Jean Jewell
President
Idaho Public Utilities Commission
472 West Washington
Boise, ill 83702-5983
Dear President Jewell:
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Re: Annual Reports for 2004
Enclosed is a copy of our Idaho-Utah Division Annual State Report.
If you have any questions, please don t hesitate to call me at [phone] or Daniel
Balleza at [phone].
Very truly yours
uJ..tV' L--.
Paul Wrigley
Manager, Regulatory
Enclosure
cc: Daniel Balleza
Utah Form 1 Pages 114-115
Utah Power & Light Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
Dec. 31 , 2004
1. Report amounts for accounts 412 and 413, Revenue and
Expenses from Utility Plant Leased to Others, in another utility
column (i o) in a similar manner to a utility department.
Spread the amount(s) over lines 01 thru 20 as appropriate. In-
clude these amounts in columns (c) and (d) totals.
2. Report amounts in account 414, Other Utility Operating
Income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 7, 9, and 10 for Natural Gas com-
panies using accounts 404., 404., 404., 407., and 407.
4. Use page 122 for important notes regarding the state-
ment of income or any account thereof.
5. Give concise explanations concerning unsettled rate pro-
ceedings where a contingency exists such that refunds of a
material amount may need to be made to the utility
customers or which may result in a material refund to the util-
ity with respect to power or gas purchases. State for each year
affected the gross revenues or costs to which the contingency
relates and the tax effects together with an explanation of the
major factors which affect the rights of the utility to retain
such revenues or recover amounts paid with respect to power
and gas purchases.
6. Give concise explanations concerning significant
amounts of any refunds made or received during the year
Line
No.Account
UTILITY OPERATING INCOME
2 Operating Revenues (400)
3 Operating Expenses
Operation Expenses (401)
Maintenance Expenses (402)
Depreciation Expense (403)
Amort. & Depl. of Utility Plant (404-405)
Amort. of Utility Plant Acq. Adj. (406)
Amort. of Property Losses, Unrecovered Plant and
Regulatory Study Costs (407)10 Amort. of Conversion Expenses (407)
11 Taxes Other Than Income Taxes (408.
12 Income Taxes - Federal (409.13 - Other (409.14 Provision for Deferred Inc. Taxes (410.
15 (Less) Provision for Deferred Income Taxes - Cr.(411.16 Investment Tax Credit Adj. - Net (411.17 (Less) Gains from Disp. of Utility Plant (411.18 Losses from Disp. of Utility Plant (411.19 Other Interest Income & Expense - Net
TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 19)
Net Utility Operating Income (Enter Total of line 2 less 20)
(Carryforward to page 117, line 21)
Ref.
Page
No.
300
320-323
320-323
336
336
262-263
262-263
262-263
234 274-277
234 274-277
266
Page 114
TOTAL
Current Year Previous Year
$152 426,569 193,887,815
-------------------------- ---------------------------
72,022,432 104,383,345
294 555 15,709,223
21,208,083 20,669,752
022 413 908,541
349 496 333,944
388,149 48,942
400,789 052 937
95,093 (7,056 392)
(106,563)126,388)
193 522 741 095
(21 671 079)(3,935,889)
(769,670)(754 721)
(73,980)(36,237)
----------- --------------- ---------------------------
122 353,240 145,938 152
-------------------------- ---------------------------
$30,073,329 $47 949,664
Utah Power & Light Company
State of Idaho
STATEMENT OF INCOME FOR THE YEAR
Dec. 31, 2004
resulting from settlement of any rate proceeding affecting
revenues received or costs incurred for power or gas pur-
chases, and a summary of the adjustments made to balance
sheet, income, and expense accounts.
7. If any notes appearing in the report to stockholders
are applicable to this Statement of Income, such notes may
be attached at page 122.
8. Enter on page 122 a concise explanation of only
those changes in accounting methods made during the year
which had an effect on net income, including the basis of
ELECTRIC UTILITY GAS UTILITY
Current Year Previous Year Current Year
$152,426,569 $193,887,815
allocations and apportionments from those used in the pre-
ceding year. Also give the approximate dollar effect of such
changes.
9. Explain in a footnote if the previous year's figures
are different from that reported in prior reports.
10. If the columns are insufficient for reporting addi-
tional utility departments, supply the appropriate account
titles, lines 1 to 19, and report the information in the blank
space on page 122 or in a supplemental statement.
OTHER UTILITY
Previous Year Current Year Previous Year
----------------------- --------------------- -------------------------------------- -------------------------------
022 432 104,383,345
17,294,555 15,709,223
208,083 669,752
022 413 908,541
349,496 333,944
388,149 48,942
4,400,789 052 937
093 056 392)
(106,563)126,388)
26,193,522 741 095
(21 671 079)935,889)
(769,670)(754 721)
(73,980)(36,237)
122 353 240 145,938 152
----------------------- - -------------------- -------------------------------------- ------------------------------------------------------ -------------- ---- --- ------------------------------- ------- ----------- ---------------------
$30,073 329 $47 949 664
Page 115
Utah Form 1 Pages 200-201
Utah Power & Light Company
State of Idaho
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line
No.
Item
(a)
2 In Service
Plant in Service (Classified)
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified
Experimental Plant Unclassified
TOTAL (Enter Total of lines 3 thru 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments13 TOTAL Utility Plant (Enter Total of lines 8 thru 12 )
14 Accum. Provo for Depr., Amort., & Depl.15 Net Utility Plant (Enter total of line 13 less 14)16 DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:18 Depreciation
19 Amort Depl. of Producing Nat. Gas Land and Land Rights20 Amort. of Underground Storage Land and Land Rights21 Amort. of Other Utility Plant22 TOTAL in Service (Enter Total of lines 18 thru 21)
23 Leased to Others24 Depreciation
25 Amortization and Depletion26 TOTAL Leased to Others (Enter Total of lines 24 and 25)
27 Held for Future Use28 Depreciation29 Amortization30 TOTAL Held for Future Use (Ent. Tot. of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amort. of Plant Acquisition Adjustment33 TOTAL Accumulated Provisions (Should agree with line 14
above)(Enter Total of lines 22, 26, 30, 31 , and 32)
UTILITY PLANT
Total
(b)
806,305,539
356,889
807,662 428
496
5,465,332
629,821
818,830,077
356 950 253
461 879,824
339,272,027
678,226
356,950,253
(1) Capitalized leases are not included in rate base; they are charged to operating expense.
356,950,253
Page 200
Dec. 31 , 2004
Electric
(c)
806,305,539
356,889
807,662,428
72,496
465,332
629,821
818,830,077
356,950,253
461 879,824
339,272 027
678,226
356 950,253
356,950,253
Utah Power & Light Company
State of Idaho
Dec. 31, 2004
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Steam Heating Other (Specify)Other (Specify)Common Line
(d)(e)(f)
(g)
(h)No.
Page 201
Utah Form 1 Pages 204-205
Utah Power & Light Company
State of Idaho
Electric Plant In Service (Accounts 101, 102, 103, 106)
Dec. 31 , 2004
Beginning Balance at
Line Account Balance End of Year Ferc Line
No.(a)(b)
(g)
Acct No.
1. INTANGIBLE PLANT
(301) Organization 600,526 600,526 (301)
(302) Franchises and Consents 024,353 727 396 (302)
(303) Miscellaneous Intangible Plan1 26,394 664 26,605,105 (303)
TOTAL Intangible Plant (Enter Tota 30,019,542 35,933,026
2. PRODUCTION PLANT
A. Steam Production Plant
(310) Land and Land Rights 958,997 185,301 (310)
(311) Structures and Improvements 53,747,448 48,758,510 (311)
(312) Boiler Plant Equipment 151,637 198 158,244,866 (312)
(313) Engines and Engine Driven GE (313)
(314) Turbogenerator Units 41,904,651 43,706,573 (314)
(315) Accessory Electric Equipment 23,693,942 20,631 898 (315)
(316) Misc. Power Plant Equipment 250,033 619,406 (316)
14.(317) Asset Retirement Costs Stearr (317)14.
TOTAL Steam Production Plant (En 280,192,268 278,146,553
B. Nuclear Production Plant
(320) Land and Land Rights (320)
(321) Structures and Improvements (321)
(322) Reactor Plant Equipment (322)
(323) Turbogenerator Units (323)
(324) Accessory Electric Equipment (324)
(325) Misc. Power Plant Equipment (325)
TOTAL Nuclear Production Plant
C. Hydraulic Production Plant
(330) Land and Land Rights 904 361 260,967 (330)
(331) Structures and Improvements 689,530 954,978 (331)
(332) Reservoirs, Dams, and WateN 146,340 17,375,315 (332)
(333) Water Wheels, Turbines, and (464,399 094,923 (333)
(334) Accessory Electric Equipment 001,883 452 820 (334)
(335) Misc. Power Plant Equipment 100,998 203,104 (335)
(336) Roads, Railroads, and Bridges 493,892 794 153 (336)
31.(337) Asset Retirement Costs Hydro (337)31.
TOTAL Hydraulic Production Plant 18,801,403 136,260
D. Other Production Plant
(340) Land and Land Rights 51,412 88,933 (340)
(341) Structures and Improvements 971,482 097 847 (341)
(342) Fuel Holders, Products and Ac 337,400 360,156 (342)
(343) Prime Movers 10,958,847 593,176 (343)
(344) Generators 746,174 992 997 (344)
(345) Accessory Electric Equipment 966,003 073,101 (345)
(346) Misc. Power Plant Equipment 35,068 111 (346)
40.(347) Asset Retirement Costs Other (347)40.
TOTAL Other Production Plant (EI 066,387 18,240,321
TOTAL Production Plant (Enter 316,060,058 328,523,134
Page 204
Utah Power & Light Company Dec. 31 , 2004
State of Idaho
Electric Plant In Service (Accounts 101 , 102, 103, 106)
Beginning Balance at
Line Account Balance End of Year Ferc Line
No.(a)(b)
(g)
Acct No.
3. TRANSMISSION PLANT
(350) Land and Land Rights 367,251 646,191 (350)
(352) Structures and Improvements 510,463 117 663 (352)
(353) Station Equipment 54,980,430 55,427 665 (353)
(354) Towers and Fixtures 20,685,223 23,007 786 (354)
(355) Poles and Fixtures 31,890,953 30,762,331 (355)
(356) Overhead Conductors and Dev 306,719 39,298,145 (356)
(357) Underground Conduit 154,463 150,970 (357)
(358) Underground Conductors and 305,897 251,446 (358)
(359) Roads and Trails 605,753 725,237 (359)
TOTAL Transmission Plant (Enter 153,807,152 158,387 433
4. DISTRIBUTION PLANT
(360) Land and Land Rights 149,294 162,007 (360)
(361) Structures and Improvements 772,652 773,572 (361)
(362) Station Equipment 18,192,172 19,138,149 (362)
(363) Storage Battery Equipment (363)
(364) Poles, Towers, and Fixtures 45,405,392 47,116,996 (364)
(365) Overhead Conductors and Dev 29,914,680 30,491 306 (365)
(366) Underground Conduit 532,105 824 283 (366)
(367) Underground Conductors and 18,538,803 19,445,864 (367)
(368) Line Transformers 51,297 998 53,520,661 (368)
(369) Services 16,703,139 18,587 024 (369)
(370) Meters 13,344,832 13,455,852 (370)
(371) Installations on Customer Pren 155,770 156,990 (371)
(372) Leased Property on Customer 873 873 (372)
(373) Street Lighting and Signal SySI 495,095 530,400 (373)
TOTAL Distribution Plant (Enter T 201,506,805 210,207 979
5. GENERAL PLANT
(389) Land and Land Rights 569,436 572,689 (389)
(390) Structures and Improvements 15,717,740 16,098,341 (390)
(391) Office Furniture and Equipmen 617,309 736,084 (391)
(392) Transportation Equipment 048,945 335,791 (392)
(393) Stores Equipment 773,953 777 399 (393)
(394) Tools, Shop and Garage Equip 640,107 024,287 (394)
(395) Laboratory Equipment 567,731 601 465 (395)
(396) Power Operated Equipment 278,115 134,402 (396)
(397) Communication Equipment 13,028,196 13,124 056 (397)
(398) Miscellaneous Equipment 352 256 321,045 (398)
SUBTOTAL (Enter Total of lines 7'53,593,789 725,558
(399) Other Tangible Property 869,626 528,409 (399)
TOTAL General Plant (Enter Total 463,415 73,253,967
TOTAL Account 101 772,856,973 806,305,539 (101)
(101.1) Capital Leases 1036045.508 (101.
(102) Electric Plant Purchased (102)
(Less) (102) Electric Plant Sold (102)
(103) Experimental Plant Unclassifie (103)
(106) Plant Unclassified 1 ,356,889 (106)
TOTAL Electric Plant in Service 772 856,973 807,662 428
Page 205
1 Pages 262-263
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
Dec. 31 , 2004
1. Give particulars (details) of the combined prepaid and
accrued tax accounts and show the total taxes charged to
operations and other accounts during the year. Do not in-
clude gasoline and other sales taxes which have been
charged to the accounts to which the taxed material was
charged. If the actual or estimated amounts of such taxes
are known, show the amounts in a footnote and designate
whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and
charged direct to final accounts, (not charged to prepaid
or accrued taxes). Enter the amounts in both columns (d)
and (e). The balancing of this page is not affected by the
inclusion of these taxes.
3. Include in column (d) taxes charged during the year
taxes charged to operations and other accounts through (a)
accruals credited to taxes accrued, (b) amounts credited
to proportions of prepaid taxes chargeable to current year,
and (c) taxes paid and charged direct to operations or
accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner
that the total tax for each State and subdivision can read-
ily be ascertained.
BALANCE AT BEGINNING OF YEAR
Line
No.
Kind of Tax
(a)
Taxes Accrued
(b)
Federal Income Tax
Other State Income Tax
10 Property Taxes
14 Public Utility Tax
18 Misc. & Other Taxes
20 sub-total
36 TOTAL
Prepaid Taxes
(c)
Taxes Charged
During Year
(d)
Adjustments
(f)
Paid
During Year
(e)
093
(106,563)
033,224
387 348
(19 783)
400,789
389 319
Page 262
Utah Power & Light Company
State of Idaho
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued)
Dec. 31, 2004
5. If any tax (exclude Federal and state income taxes) COVE
more than one year, show the required information separatE
for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax
accounts in column (f) and explain each adjustment in a fo
note. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to de-
ferred income taxes or taxes collected through payroll de-
ductions or otherwise pending transmittal of such taxes
to the taxing authority.
8. Enter accounts to which taxes charged were distributed in
BALANCE AT END OF YEAR
columns (i) thru (I). In column (i), report the
amounts charged to Accounts 408.1 and 409.1 for
Electric Dept. only. Group the amounts charged to
408., 409., 408.2 and 409.2 under other accounts
in column (I). For taxes charged to other accounts
or utility plant, show the number of the appropriate
balance sheet account, plant account or subaccount.
9. For any tax apportioned to more than one utility
department or account, state in a footnote the basis
(necessity) of apportioning such tax.
(Taxes Accrued
Account 236)
(g)
Prepaid Taxes
(incl. in Acct. 165)
(h)
DISTRIBUTION OF TAXES CHARGED (Show utility dept. and acct. charged.Electric Adjustment toAccount Extrao. Items Ret. Earnings
(408.1,409.1) (Account 409.3) (Account 439)(i)
(j)
(k)
95,093
(106 563)
033,224
387 348
(19,783)
400,789
389,319
(I)
Page 263
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n 1 Pages 300-301
Utah Power & Light Company
State of Idaho
Dec. 31 , 2004
ELECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed account, and manufactured gas rever
2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the I
rate accounts; except where separate meter readings are added for billing purposes, one custc
be counted for each group of meters added. The average number of customers means the ave
twelve figures at the close of each month.
OPERATING REVENUES
Amount for
Jne Title of Account Amount for Year Previous Year
No.(a)(b)(c)
Sales of Electricity
(440) Residential Sales 669,178 25,401 065
(442) Commercial and Industrial Sales
Small (or Commercial)21,960,836 156,611
Large (or Industrial)77,740,517 81,160,336
(444) Public Street and Highway I 238,252 278,565
(445) Other Sales to Public Autho 96,635
(446) Sales to Railroads and Railways
(448) Interdepartmental Sales
TOTAL Sales to Ultimate Cons 124,608,783 128,093,212
(447) Sales for Resale 20,555,342 361 413
TOTAL Sales of Electricity 145,164 125 189,454,626
(Less) (449.1) Provision for Rate
TOTAL Revenue Net of Provisi 145,164,125 189,454,626
Other Operating Revenues
(450) Forfeited Discounts 227 691 244 638
(451) Miscellaneous Service RevE 134 234 96,659
(453) Sales of Water and Water P.10,852
(454) Rent from Electric Property 590,932 474,335
(455) Interdepartmental Rents
(456) Other Electric Revenues 298,734 617 558
TOTAL Other Operating Rever 262,443 433,190
TOTAL Electric Operating Rev $152,426 569 $193,887,815
Page 300
Utah Power & Light Company
State of Idaho
Dec. 31 , 2004
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442, may be classified according to the basis of classification (Sm
lues in total. or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification is not
number of flat generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basi
)mer should classification on a footnote.
~rage of 5. See page 108, for important changes During the Year; Le. new territory added and rate increases or decreasl
6. For lines 2, 4, 5, and 6, see page 304 for amounts relating to unbilled revenue by accounts.
7. Include unmetered sales. Provide details of such sales in a footnote.
MEGAWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS
Amount for Number for
Amount for Year Previous Year Number for Year Previous Year Line
(d)(e)(f)
(g)
No.
611,169 585,685 49,439 47,372
369,192 367 296 003 775
279,939 325,187 5,433 396
116 193 222 204
262 416 280,361 62,097 59,747
960,949 716,294
223,365 996,655 62,105 59,755
223,365 996,655 62,105 59,755
Page 301
Utah Power & Light Company
State of Idaho
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Amount for
Current YearAccount
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
3 Operation
4 (500) Operation Supervision and Engineeri
5 (501) Fuel
6 (502) Steam Expenses
7 (503) Steam from Other Sources
8 (Less) (504) Steam Transferred-Cr.
9 (505) Electric Expenses
10 (506) Miscellaneous Steam Power Expense
11 (507) Rents12 TOTAL Operation
13 Maintenance
14 (510) Maintenance Supervision and Engine
15 (511) Maintenance of Structures
16 (512) Maintenance of Boiler Plant
17 (513) Maintenance of Electric Plant
18 (514) Maintenance of Miscellaneous Steam19 TOTAL Maintenance20 TOTAL Power Production Expenses-St421 B. Nuclear Power Generation
22 Operation
23. (517) Operation Supervision and Engineeri
24 (518) Fuel
25 (519) Coolants and Water
26 (520) Steam Expenses
27 (521) Steam from Other Sources
28 (Less) (522) Steam Transferred-Cr.
29 (523) Electric Expenses
30 (524) Miscellaneous Nuclear Power Expem
31 (525) Rents32 TOTAL Operation
33 Maintenance
34 (528) Maintenance Supervision and Engine
35 (529) Maintenance of Structures
36 (530) Maintenance of Reactor Plant Equipn
37 (531) Maintenance of Electric Plant
38 (532) Maintenance of Miscellaneous Nuclei39 TOTAL Maintenance40 TOTAL Power Production Expenses-41 C. Hydraulic Power Generation
42 Operation
43 (535) Operation Supervision and Engineeri
44 (536) Water for Power
45 (537) Hydraulic Expenses
46 (538) Electric Expenses
47 (539) Miscellaneous Hydraulic Power Gene
48 (540) Rents49 TOTAL Operation
Page 320
223 280
29,232 166
060,847
283,064
191 830
079,393
132 542
203 120
483,171
138,860
382 442
911 717
613 073
529 263
732 384
306 553
794
278 813
407
034 138
414
634 118
Dec. 31 2004
Amount for
Previous Yr
1 ,345,779
28,808,471
007,554
285,091
231 358
275,945
232 560
186 758
470,546
151 298
116,119
931 777
627 343
297 083
483 841
580
090
139 566
701 783
808
853 828
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continue! Dec. 31 2004
Amount for Amount forAccount Current Year Previous Year
50 C. Hydraulic Power Generation (Continued)
51 Maintenance
52 (541) Maintenance Supervision and Engine
53 (542) Maintenance of Structures
54 (543) Maintenance of Reservoirs, Dams, an
55 (544) Maintenance of Electric Plant
56 (545) Maintenance of Miscellaneous Hydral57 TOTAL Maintenance58 TOTAL Power Production Expenses-Hyc59 D. Other Power Generation
60 Operation
61 (546) Operation Supervision and Engineeri
62 (547) Fuel
63 (548) Generation Expenses
64 (549) Miscellaneous Other Power Generatic
65 (550) Rents66 TOTAL Operation
67 Maintenance
68 (551) Maintenance Supervision and Engine
69 (552) Maintenance of Structures
70 (553) Maintenance of Generating and Electl
71 (554) Maintenance of Misc. Other Power 72 TOTAL Maintenance73 TOTAL Power Production Expenses-Ott74 E. Other Power Supply Expenses
75 (555) Purchased Power
76 (556) System Control and Load Dispatchin!
77 (557) Other Expenses78 TOTAL Other Power Supply Expenses79 TOTAL Power Production Expenses80 2. TRANSMISSION EXPENSES
81 Operation
82 (560) Operation Supervision and Engineeri
83 (561) Load Dispatching
84 (562) Station Expenses
85 (563) Overhead Line Expenses
86 (564) Underground Line Expenses
87 (565) Transmission of Electricity by Others
88 (566) Miscellaneous Transmission Expense
89 (567) Rents90 TOTAL Operation
91 Maintenance
92 (568) Maintenance Supervision and Engine
93 (569) Maintenance of Structures
94 (570) Maintenance of Station Equipment
95 (571) Maintenance of Overhead Lines
96 (572) Maintenance of Underground Lines
97 (573) Maintenance of Miscellaneous Transr98 TOTAL Maintenance99 TOTAL Transmission Expenses100 3. DISTRIBUTION EXPENSES
101 Operation
102 (580) Operation Supervision and Engineeri
103 (581) Load Dispatching
Page 321
85,363
141 811
117 976
206,206
551 355
185 473
616
629
81,519
112 870
337 634
191 461
551 19,742
681 206 558,654
617 376 644 087
96,626 79,556
186,036 052 291
581 794 354,330
688 507
808 15,403
790 686
50,286 596
632 080 379 926
738,137)704 985
112 733 109,185
257 668 562 506
367 736)376,677
182 202 431,905
260,641
323,550
141
149 555
918 548
578
36,664
757 679
373 408
269,873
629
142 525
757,094
23,795
26,578
678,903
295
499 427
457 361
951
956
971 019
728 698
276
447 990
489 284
676
270
943 505
622 408
117 913
326 521
067 978
283,953
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount forAccount Current Year
104 3. DISTRIBUTION EXPENSES (Continued)
105 (582) Station Expenses
106 (583) Overhead Line Expenses
107 (584) Underground Line Expenses
108 (585) Street Lighting and Signal System Ex
109 (586) Meter Expenses
110 (587) Customer Installations Expenses
111 (588) Miscellaneous Distribution Expenses
112 (589) Rents113 TOTAL Operation
114 Maintenance
115 (590) Maintenance Supervision and Engine
116 (591) Maintenance of Structures
117 (592) Maintenance of Station Equipment
118 (593) Maintenance of Overhead Lines
119 (594) Maintenance of Underground Lines
120 (595) Maintenance of Line Transformers
121 (596) Maintenance of Street Lighting and S
122 (597) Maintenance of Meters
123 (598) Maintenance of Miscellaneous Distrit124 TOTAL Maintenance125 TOTAL Distribution Expenses126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation128 (901) Supervision 458,877129 (902) Meter Reading Expenses 1 067 464
130 (903) Customer Records and Collection Ex 1 988 422131 (904) Uncollectible Accounts 168 950
132 (905) Miscellaneous Customer Accounts E: 44 407133 TOTAL Customer Accounts Expenses 3 728 121134 5. CUSTOMER SERVICE & INFORMATIONAL EXPENSES
135 Operation
136 (907) Supervision
137 (908) Customer Assistance Expenses
138 (909) Informational and Instructional Exper
139 (910) Misc. Customer Service and Informat140 TOTAL Cust. Service and Informational141 6. SALES EXPENSES
142 Operation
143 (911) Supervision
144 (912) Demonstrating and Selling Expenses
145 (913) Advertising Expenses
146 (916) Miscellaneous Sales Expenses147 TOTAL Sales Expenses148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 (920) Administrative and General Salaries
151 (921) Office Supplies and Expenses
152 (Less) (922) Administrative expenses Tram
153 (923) Outside Services Employed
154 (924) Property Insurance
155 (925) Injuries and Damages
156 (926) Employee Pensions and Benefits
Page 322
143 347
320,916
549
899
351 930
658
264 933
395
624 061
222
133 619
365 230
893 095
779,793
45,079
152 676
272 055
275 920
933,690
557 751
155 437
219,012
39,554
180
441 183
475 962
948 060
516 855)
165,703
851 341
707 758
876
Amount for
Previous Year
177 669
973 859
502
764
349,461
251
566 117
827
495 382
180
080
333 123
036,298
747 922
115 320
119 443
291 156
550,207
285,729
781 111
241 364
182 361
791 334
536,933
371
794 362
113,919
1 ,042 886
636
177
221 619
538
538
233,654
004 883
612 025)
328 688
088,906
063,817
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Account
Amount for
Current Year
157 7. ADMINISTRATIVE AND GENERAL EXPENSES
158 (927) Franchise Requirements
159 (928) Regulatory Commission Expenses
160 (Less) (929) Duplicate Charges-Cr.
161 (930.1) General Advertising Expenses
162 (930.2) Miscellaneous General Expenses
163 (931) Rents164 TOTAL Operation
165 Maintenance
166 (935) Maintenance of General Plant167 TOTAL Administrative and General ExpE168 TOTAL Electric Operation and Maintena
Page 323
352 947
(905 784)
940 647
398 434
420,091
1 ,258,941
679,032
316 987
Amount for
Previous Year
371 009
(412 961)
199 408
944 387
204 183
413 950
819,677
233,626
120 092 568
Operation
Maintenance
Total
022 432
17.294.555
316 987
Page 323
Utah Form 1 Pages 336
Utah Power & Light Company
State of Idaho
Dec. 31, 2004
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accounts 403, 404, 405)
(Except amortization of acquisition adjustments)
1. Report in Section A for the year the amounts for: classifications and showing a composite total. Indicate
(a) Depreciation Expense (Account 403); (b) Amortize at the bottom of section C the manner in which column (b)
tion of Limited-Term Electric Plant (Account 404); and, balances are obtained. If average balances, state the
Amortization of Other Electric Plant (Account 405). method of averaging used.
2. Report in section B the rates used to compute ami For columns (c), (d), and (e) report available in-
tization charges for electric plant (Accounts 404 and 4C formation for each plant subaccount, account or functional
State the basis used to compute the charges and whet classification listed in column (a). If plant mortality
changes have been made in the basis or rates used frc studies are prepared to assist in estimating average servicepreceding report year. lives, show in column (f) the type mortality curve selected
3. Report all available information called for in sectiol as most appropriate for the account and in column (g), if
C every fifth year beginning with report year 1971, repc available, the weighted average remaining life of surviving
ing annually only changes to columns (c) through (g) fro plant.
the complete report of the preceding year. If composite depreciation accounting is used, report
Unless composite depreciation accounting for total available information called for in columns (b) through (g)
depreciable plant is followed, list numerically in column on this basis.
(a) each plant subaccount, account or functional classi1 4. If provisions for depreciation were made during the
tion, as appropriate, to which a rate is applied. Identify year in addition to depreciation provided by application
at the bottom of section C the type of plant included in of reported rates, state at the bottom of section C theany subaccounts used. amounts and nature of the provisions and the plant items
In column (b) report all depreciable plant balances to which related.
to which rates are applied showing subtotals by functional
A. Summary of Depreciation and Amortization Charges
Depreciation Amortization of Amortization of
Line Functional Classification Expense Limited-Term Electric Other Electric Total Line
No.(Account 403)Plant (Acct. 404)Plant (Acct. 405)No.
(a)(b)(c)(d)(e)
1 Intangible Plant 957,617 957,617
2 Steam Production Plant 476,230 476,230
3 Nuclear Production Plant
4 Hydraulic Production - Co 803,770 751 807,521
5 Hydraulic Production - Pu
6 Other Production Plant 629,010 629,010
7 Transmission Plant 287,892 287,892
8 Distribution Plant 732,089 732,089
9 General Plant 279 091 61,044 340,136
10 Common Plant-Electric
TOTAL $21,208 083 $3,022,413 $24,230 496
Page 336
Utah Form 1 Pages 227
Utah Power & Light Company
State of Idaho
MATERIALS AND SUPPLIES
1. For Account 154, report the amount of plant materials and operating supplies under the primary functional
classifications as indicated in column (a); estimates of amounts by function are acceptable. In column (d),
designate the departments which use the class of material.
2. Give an explanation of important inventory adjustments during year (on a supplemental page) showing
general classes of material and supplies and the various accounts (operating expense, clearing accounts
plant, etc.) affected - debited or credited. Show seperately debits or credits to stores expense-clearing,
if applicable.
Line
No.
Account
(a)
1 Fuel Stock (Account 151)
2 Fuel Stock Expenses Undistributed (Account 152)
3 Residuals and Extracted Products (Account 153)
Plant Materials and Operating Supplies (Account 154)
Assigned to - Construction (Estimated)
Assigned to - Operations and Maintenance
Production Plant (Estimated)
Transmission Plant (Estimated)
Distribution Plant (Estimated)10 Assigned to - Other11 TOTAL Account 154 (Enter Total of lines 5 thru
12 Merchandise (Account 155)
13 Other Materials and Supplies (Account 156)
14 Nuclear Materials Held for Sale (Account 157) (Not
applicable to Gas Utilities)
15 Stores Expense Undistributed (Account 163)
Total Materials and Supplies (per Balance Shee
Page 227
Dec. 31, 2004
Balance Department or
Beginning Balance Departments
of Year End of Year Using Material
(b)(c)(d)
$3,727 764 $3,274 694 Electric
191 320
803,987
134 186
(408,518)
720,975
361 759
892,674
672 460
(323,968)
602 925
$9,448,739 $9,877,618
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