2007Idaho Supplement to Annual FERC Form 1.pdf

~ROCKY MOUNTAINPOER
A DISION OF PACACORP
ri;:. .::,
201 South Main, Suite 2300
Salt Lake Cit, Utah 84111
2nua l~A Y 22 AN to: 22
May 22, 2008
Jl OVERNIGHT DELIVERY Pil-£Idaho Public Utilties Commission
472 West Washington
Boise, ID 83702-5983
Attention:Jean D. Jewell
Commssion Secreta
Re:Commission Annual Report 2007
Rocky Mountain Power, a division ofPacifiCorp, hereby submits for filing an original and seven
(7) copies of the Idao Public Utilties Commission Anual Report 2007. PacifiCorp's anua
FERC Form i was filed April 29, 2008.
It is respectively requested that all formal correspondence and sta requests regarding this matter
be addressed to:
By E-mail (preferred):datareguestCiPacifiCorp.com
By Fax:[phone]
By reguar mail:Data Request Response Center
PacifiCorp
825 NE Multnomah, Suite 2000
Portland, OR 97232
Any informal inquiries may be directed to Ted Weston, Idaho Regulatory Manager at 801-220-
2963.
Sincerely,
41~~/MIjette~ K/Laren
Vice President, Reguation
Page
Number
1
2
3 - 6
7
8
9
10
11 - 12
13
ANNUAL REPORT
IDAHO SUPPLEMENT TO FERC FORM 1
for
MULTI-STATE ELECTRIC COMPANIES
INDEX
Title
Statement of Utility Operating Income for the Year
Electric Operating Revenues
Electric Operation and Maintenance Expenses
Depreciation and Amortization Expenses
Taxes, Other Than Income Taxes
Non Utility Property Listing
Summary of Allocated Utility Plant and Reserves
Allocated Utility Plant by Account
Allocated Materials and Supplies
M 559 (11000) (12/96)Paç¡ei
n'-0"...'1
1 fi""tv
'SSlON
Name of Respondent This Report Is:Date of Report Year of Report
PacifiCorp (1) L An Original (Mo, Da, Yr)
dba Rocky Mountain Power (2) _ A resubmission May 15, 2008 Dec. 31, 2007
STATE OF IDAHO STATEMENT OF OPERATING INCOME FOR THE YEAR
ELECTRIC UTILITY
Line ACCOUNT (Ref)
No.Page
No.Current Year Previous Year
(a)(b)(c)(d)
1 UTILITY OPERATING INCOME
2 Operating Revenues (400)2 245,796,394 191,718,430
3 Operating Expenses
4 Operation Expenses (401)3-6 154,454,090 111,025,044
5 Maintenance Expenses (402)3-6 21,753,903 20,806,411
6 Depreciation Expenses (403)7 24,741,880 22,903,466
7 Amort. & Depl. Of Utility Plant (404-405)7 2,634,326 2,731,281
8 Amort. Of Utilty Plant Acq. Adi (406)350,390 345,553
Amort. Of Property Losses, Unrecovered
9 Plant and Regulatory Study Costs (407)200,703 127,332
10 Amort. Of Conversion Expenses (407)--
11 Taxes Other Than Income Taxes (408.1)8 4,657,065 4,713,059
12 Income Taxes - Federal (409.1)4,093,241 3,059,656
13 -Other (409.1)604,267 384,559
14 Provision for Deferred Inc. Taxes (410.1)17,037,972 22,423,945
15 Provision for Deferred Income Taxes - Cr. (411.1)(14,120,792)(20,746,871 )
16 Investment Tax Credit Adj. - Net (411.4)(744,909)(757,790)
17 (Gains) from Disp. Of Utilty Plant (411.6)--
18 Losses from Disp. Of Utiity Plant (411.7)--
19 (Gains) from emission allowances (965,806)(1,028,006)
20 (Gains) Loss on sale of Utilitv plant 239,008 4,401
21 TOTAL Utilty Operating Expenses
(Enter Total of Lines 4 thru 20)214,935,338 165,992,040
22 Net Utilty Operating Income (Enter Total of
line 2 less 21)30,861,056 25,726,390
IDAHO SUPPLEMENT Paç¡e 1
Na
m
e

o
f

R
e
s
p
o
n
d
e
n
t
Th
i
s

R
e
p
o
r
t

I
s
:
Da
t
e

o
f

R
e
p
o
r
t
Ye
a
r

o
f

R
e
p
o
r
t
Pa
c
i
f
i
C
o
r
p
(1
)

-
1

A
n

O
r
i
g
i
n
a
l
(M
o
,

D
a
,

Y
r
)
db
a

R
o
c
k
y

M
o
u
n
t
a
i
n

P
o
w
e
r
(2
)

_
A
r
e
s
u
b
m
i
s
s
i
o
n
Ma
y

1
5
,

2
0
0
8
De
c
.

3
1
,

2
0
0
7
EL
E
C
T
R
I
C

O
P
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S

(
A
c
c
o
u
n
t

4
0
0
)
I
~:io enc"'"'rm š:mz-l
1.

R
e
p
o
r
t

b
e
l
o
w

o
p
e
r
a
t
i
n
g

r
e
v
e
n
u
e
s

f
o
r

e
a
c
h
pr
e
s
c
r
i
b
e
d

a
c
c
o
u
n
t
,

a
n
d

m
a
n
u
f
a
c
t
u
r
e
d

g
a
s

r
e
v
e
n
u
e
s

i
n
to
t
a
l
,
2.

R
e
p
o
r
t
,

n
u
m
b
e
r

o
f

c
u
s
t
o
m
e
r
s
,

c
o
l
u
m
n
s

(
f
)

a
n
d

(
g
)
,
on

t
h
e

b
a
s
i
s

o
f

m
e
t
e
r
s
,

i
n

a
d
d
i
t
i
o
n

t
o

t
h
e

n
u
m
b
e
r

o
f

f
l
a
t

r
a
t
e
ac
c
o
u
n
t
s
;

e
x
c
e
p
t

t
h
a
t

w
h
e
r
e

s
e
p
a
r
a
t
e

m
e
t
e
r

r
e
a
d
i
n
g
s

a
r
e
ad
d
e
d

f
o
r

b
i
l
l
i
n
g

p
u
r
p
o
s
e
s
,

o
n
e

c
u
s
t
o
m
e
r

s
h
o
u
l
d

b
e
co
u
n
t
e
d

f
o
r

e
a
c
h

g
r
o
u
p

o
f
.

m
e
t
e
r
s

a
d
d
e
d
.

T
h
e

a
v
e
r
a
g
e
nu
m
b
e
r

o
f

c
u
s
t
o
m
e
r
s

m
e
a
n
s

t
h
e

a
v
e
r
a
g
e

o
f

t
w
e
l
v
e

f
i
g
u
r
e
s
at

t
h
e

c
l
o
s
e

o
f

e
a
c
h

m
o
n
t
h
.
3.

I
f

p
r
e
v
i
o
u
s

y
e
a
r

(
c
o
l
u
m
n
s

(
c
)
,

(
e
)
,

a
n
d

(
g
)
,

a
r
e

n
o
t

d
e
r
i
v
e
d
fr
o
m

p
r
e
v
i
o
u
s
l
y

r
e
p
o
r
t
e
d

f
i
g
u
r
e
s
,

e
x
p
l
a
i
n

a
n
y

i
n
c
o
n
s
i
s
t
e
n
c
i
e
s

i
n

a
fo
o
t
n
o
t
e
.
4.

C
o
m
m
e
r
c
i
a
l

a
n
d

I
n
d
u
s
t
r
i
a
l

S
a
l
e
s
,

A
c
c
o
u
n
t

4
4
2
,

m
a
y

b
e
cl
a
s
s
i
f
i
e
d

a
c
c
o
r
d
i
n
g

t
o

t
h
e

b
a
s
i
s

o
f

c
l
a
s
s
i
f
i
c
a
t
i
o
n

(
S
m
a
l
l

o
r
Co
m
m
e
r
c
i
a
l
,

a
n
d

L
a
r
g
e

o
f

I
n
d
u
s
t
r
i
a
l
)

r
e
g
u
l
a
r
l
y

u
s
e
d

b
y

t
h
e
re
s
p
o
n
d
e
n
t

i
f

s
u
c
h

b
a
s
i
s

o
f

c
l
a
s
s
i
f
i
c
a
t
i
o
n

i
s

n
o
t

g
e
n
e
r
a
l
l
y

g
r
e
a
t
e
r
th
a
n

1
0
0
0

K
w

o
f

d
e
m
a
n
d
.

(
s
e
e

A
c
c
o
u
n
t

4
4
2

o
f

t
h
e

U
n
i
f
o
r
m
Sy
s
t
e
m

o
f

A
c
c
o
u
n
t
s
.

E
x
p
l
a
i
n

b
a
s
i
s

o
f

c
l
a
s
s
i
f
i
c
a
t
i
o
n

I
n

a
fo
o
t
n
o
t
e
.
)

-
5.

S
e
e

p
a
g
e

1
0
8
,

I
m
p
o
r
t
a
n
t

C
h
a
n
g
e
s

D
u
r
i
n
g

Y
e
a
r
,

f
o
r
im
p
o
r
t
a
n
t

n
e
w

t
e
r
r
i
t
o
r
y

a
d
d
e
d

a
n
d

i
m
p
o
r
t
a
n
t

r
a
t
e
in
c
r
e
a
s
e
s
or

d
e
c
r
e
a
s
e
s
.
6.

F
o
r

l
i
n
e
s

2
,
4
,
5
,

a
n
d

6
,

s
e
e

p
a
g
e

3
0
4

f
o
r

a
m
o
u
n
t
s
re
l
a
t
i
n
g

t
o

u
n
b
i
l
l
e
d

r
e
v
e
n
u
e

b
y

a
c
c
o
u
n
t
s
.
7.

I
n
c
l
u
d
e

u
n
-
m
e
t
e
r
e
d

s
a
l
e
s
.

P
r
o
v
i
d
e

d
e
t
a
i
l
s

o
f

s
u
c
h
sa
l
e
s

i
n

a

f
o
o
t
n
o
t
e
.
OP
E
R
A
T
I
N
G

R
E
V
E
N
U
E
S
ME
G
A
W
A
T
T

H
O
U
R
S

S
O
L
D
AV
G
.

N
O
.

O
F

C
U
S
T
O
M
E
R
S

P
E
R

M
O
N
T
H
Li
n
e
Ti
t
l
e

o
f

A
c
c
u
n
t
Am
o
u
n
t

f
o
r
Am
o
u
n
t

f
o
r
Nu
m
b
e
r

f
o
r
Nu
m
b
e
r

fo
r

No
.
Am
o
u
n
t

f
o
r

Y
e
a
r
Pr
e
v
i
o
u
s

Y
e
a
r
Am
o
u
n
t

f
o
r

Y
e
a
r
Pr
e
v
i
o
u
s

Y
e
a
r
Ye
a
r
Pr
e
v
i
o
u
s

Y
e
a
r
(a
)
(a
)
(c
)
(d
)
(e
)
(f
)
(g
)
1
Sa
l
e
s

o
f

E
l
e
c
t
r
i
c
i
t
y
2
14
4
0
)

R
e
s
i
d
e
n
t
i
a
l

S
a
l
e
s
49
,
5
2
7
,
5
9
7
32
,
9
7
5
,
9
9
1
71
0
,
5
2
2
67
7
,
3
5
9
54
,
6
5
6
53
,
1
4
8
3
14
4
2
)

C
o
m
m
e
r
c
i
a
l

a
n
d

I
n
d
u
s
t
r
i
a
l

S
a
l
e
s
4
Sm
a
l
l

(
o
r

C
o
m
m
e
r
c
i
a
l
)

(
S
e
e

I
n
s
t
r
.

4
)
26
,
0
1
1
,
8
4
0
25
,
3
0
9
,
8
6
2
39
8
,
1
1
3
40
0
,
7
0
5
7,
7
1
7
7,
4
6
0
5
La
r
o
e

(
o
r

I
n
d
u
s
t
r
i
a
l
)

(
S
e
e

I
n
s
t
r
.

4
)
10
8
,
4
1
7
,
3
0
5
81
,
0
1
0
,
8
4
9
2,
3
6
4
,
4
2
2
2,
2
5
1
,
0
1
4
5,
4
8
7
5,
4
4
1
6
(4
4
4
)

P
u
b
l
i
c

S
t
r
e
e
t

a
n
d

H
i
ç
¡
h
w
a
y

L
i
ç
¡
h
t
i
n
o
24
3
,
0
9
1
25
1
,
5
3
7
2,
2
1
5
2,
3
2
1
27
4
26
0
7
14
4
5
)

O
t
h
e
r

S
a
l
e
s

t
o

P
u
b
l
i
c

A
u
t
h
o
r
i
t
i
e
s
-
-
-
-
-
-
8
(4
4
6
)

S
a
l
e
s

t
o

R
a
i
l
r
o
a
d
s

a
n
d

R
a
i
l
w
a
y
s
-
-
-
-
.
-
9
44
8
)

I
n
t
e
r
d
e
p
a
r
t
m
e
n
t
a
l

S
a
l
e
s
-
-
-
-
-
-
10
TO
T
A
L

S
a
l
e
s

t
o

U
l
t
i
m
a
t
e

C
o
n
s
u
m
e
r
s
18
4
,
1
9
9
,
8
3
3
13
9
,
5
4
8
,
2
3
9
3,
4
7
5
,
2
7
2
3,
3
3
1
,
3
9
9
68
,
1
3
4
66
,
3
0
9
11
(4
4
7
)

S
a
l
e
s

f
o
r

R
e
s
a
l
e

(
a
)
54
,
2
8
1
,
1
3
1
46
,
8
2
7
,
9
2
5
86
9
,
3
8
6
1,
0
0
9
,
0
5
3
(a
)
(a
)
12
TO
T
A
L

S
a
l
e
s

o
f

E
l
e
c
t
r
i
c
i
t
v
23
8
,
4
8
0
,
9
6
4
18
6
,
3
7
6
,
1
6
4
4,
3
4
4
,
6
5
8
4,
3
4
0
,
4
5
2
68
,
1
3
4
66
,
3
0
9
13
Le
s
s
)

(
4
4
9
.
1
)

P
r
o
v
i
s
i
o
n

f
o
r

R
a
t
e

R
e
f
u
n
d
s
-
-
-
-
-
-
14
TO
T
A
L

R
e
v
e
.

N
e
t

o
f

P
r
o
v
o

F
o
r

R
e
f
u
n
d
s
23
8
,
4
8
0
,
9
6
4
18
6
,
3
7
6
,
1
6
4
4,
3
4
4
,
6
5
8
4,
3
4
0
,
4
5
2
68
,
1
3
4
66
,
3
0
9
15
Ot
h
e
r

O
p
e
r
a
t
i
n
g

R
e
v
e
n
u
e
s
(a
)

F
o
r

a

c
o
m
p
l
e
t
e

l
i
s
t

o
f

t
h
e

n
u
m
b
e
r

o
f

c
u
s
t
o
m
e
r
s

s
e
e

p
a
g
e
s

3
1
0
-
3
1
1

o
f

t
h
e

F
E
R
C

F
o
r
m
16
45
0
)

F
o
r
f
e
i
t
e
d

D
i
s
c
o
u
n
t
s
36
8
,
6
3
9
23
6
,
9
0
0
NO
.
1

-

S
a
l
e
s

f
o
r

R
e
s
a
l
e
.
17
14
5
1
)

M
i
s
c
e
l
l
a
n
e
o
u
s

S
e
r
v
i
c
e

R
e
v
e
n
u
e
s
14
2
,
9
7
2
11
7
,
1
5
8
18
14
5
3
)

S
a
l
e

o
f

W
a
t
e
r

a
n
d

W
a
t
e
r

P
o
w
e
r
6,
8
7
3
96
0
19
14
5
4
)

R
e
n
t

f
r
o
m

E
l
e
c
t
r
i
c

P
r
o
p
e
r
t
71
3
,
2
5
2
67
7
,
0
6
9
20
14
5
5
)

I
n
t
e
r
d
e
p
a
r
t
m
e
n
t
a
l

R
e
n
t
s
-
21
14
5
6
)

O
t
h
e
r

E
l
e
c
t
r
i
c

R
e
v
e
n
u
e
s
6,
0
8
3
,
6
9
4
4,
3
1
0
,
1
7
9
22 23
TO
T
A
L

O
t
h
e
r

O
p
e
r
a
t
i
n
g

R
e
v
e
n
u
e
s
7,
3
1
5
,
4
3
0
5,
3
4
2
,
2
6
6
24
TO
T
A
L

E
l
e
c
t
r
i
c

O
p
e
r
a
t
i
n
g

R
e
v
e
n
u
e
s
24
5
,
7
9
6
,
3
9
4
19
1
,
7
1
8
,
4
3
0
"'Ql
co(1I\
Name of Respondent This Report Is:Date of Report Year of Report
PacifiCorp (1) i An Original (Mo, Da, Yr)
dba Rocky Mountain Power (2) _A resubmission May 15, 2008 Dec. 31, 2007
ALLOCATED ELI:CTRIC OPI:RATION AND MAINTENANCI: ExPEN::E:: -IDAHU
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Line Amount for Amount for
No.Account Current Year Previous Year
(a)(b)(e)
1 1. POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Operation
4 (500) Operation Supervision and EnQineerinQ 1,367,905 1,423,471
5 (501) Fuel 37,994,894 31,709,593
6 (502) Steam Expenses 2,147,813 2,026,498
7 503) Steam from Other Sources 319,119 204,737
8 (Less) (504) Steam Transferred - Cr..-
9 (505) Electric Expenses 248,882 259,442
10 (506) Miscellaneous Steam Power Expenses 2,666,853 1,927,056
11 (507) Rents 54,292 73,423
12 TOTAL Operation (Enter Total of lines 12 thru 19)44,799,758 37,624,220
13 Maintenance
14 (510) Maintenance Supervision and Engineering 386,444 468,058
15 (511) Maintenance of Structures .1,434,887 1,225,047
16 (512) Maintenance of Boiler Plant 6,018,680 5,677,023
17 (513) Maintenance of Electric Plant 2,031,525 2,046,959
18 (514) Maintenance of Miscellaneous Steam Plant 749,911 720,797
19 TOTAL Maintenance (Enter Total of lines 14 thru 18)10,621,447 10,137,884
20 TOTAL Power Production Expenses - Steam Power (Enter Total of lines 12 thru 19)55,421,205 47,762,104
21 B. Nuclear Power Generation
22 Operation
23 (517) Operation Supervision and Engineering .-
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 Expenses --
31 (525) Rents --
32 TOTAL Operation (Enter Total of lines 23 thru 31)--
33 Maintenance
34 (528) Maintenance Supervision and Engineering --
35 (529) Maintenance of Structures --
36 (530) Maintenance of Reactor Plant Equipment --
37 (531) Maintenance of Electric Plant --
38 (532) Maintenance of Miscellaneous Nuclear Plant -.
39 TOTAL Maintenance (Enter Total of lines 34 thru 38).-
40 TOTAL Power Production Expenses - Nuclear Power (Enter Total of lines 32 thru 39)--
41 C. Hydraulic Power Generation
42 Operation
43 (535) Operation Supervision and Engineering 538,980 469,765
44 (536) Water for Power 13,863 15,233
45 (537) Hydraulic Expenses 300,934 291,951
46 (538) Electric Expenses -239
47 (539) Miscellaneous Hydraulic Power Generation Expenses 968,006 1,140,206
48 (540) Rents 2,905 5,968
49 TOTAL Operation (Enter Total of lines 43 thru 48)1,824,688 1,923,362
IDAHO SUPPLEMENTAL Page 3
Name of Respondent This Report Is:Date of Report Year of Report
PacifiCorp (1) .l An Original (Mo, Da, Yr)
dba Rocky Mountain Power (2) _ A resubmission May 15, 2008 Dec. 31,2007
ALLOCATED ELt:L;TRIC UPERATION AND MAINTENAN E EXPENSES - IDAHO
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Line Amount for Amount for
No.Account Current Year Previous Year
(a)(b)(c)
50 C. Hydraulic Power Generation IContinued)
51 Maintenance
52 541 Maintenance Supervision and Engineerina --
53 542 Maintenance of Structures 65,285 67,621
54 (543 Maintenance of Reservoirs, Dams, and Waterwys 65,092 90,514
55 (544 Maintenance of Electric Plant 107,335 59,802
56 (545 Maintenance of Miscellaneous Hydraulic Plant 134,793 160,401
57 TOTAL Maintenance (Enter Total of lines 52 thru 56)372,505 378,338
58 TOTAL Power Production Expenses - Hydraulic Power (Enter Total of lines 49 thru 57)2,197,193 2,301,700
59 D. Other Power Generation
60 Operation
61 (546) Operation Supervision and EnQineerina 46,666 73,799
62 (547\ Fuel 22,205,955 9,006,930
63 548) Generation Expenses 1,540,082 823,058
64 (549) Miscellaneous Other Power Generation Expenses 379,302 184,830
65 550) Rents 872,554 1,039,843
66 TOTAL Operation (Enter Total of lines 61 thru 65\25,044,559 11,128,460
67 Maintenance
68 551) Maintenance Supervision and Enaineerina --
69 (552) Maintenance of Structures 42,092 16,978
70 (553) Maintenance of Generation and Electric Plant 308,564 174,251
71 (554) Maintenance of Miscellaneous Other Power Generation Plant 28,095 29,93
72 TOTAL Maintenance (Enter Total of lines 68 thru 71\-378.751 221,172
73 TOTAL Power Production Expenses - Other PowerlEnter Total of lines 66 thru 72\25,423,310 11,349,632
74 E. Other Power Supplv Expenses
75 (555) Purchased Power 45,203,486 20,258,182
76 (556) System Control and Load Dispatchina 162,112 156,680
77 (557\ Other Expenses (1)9,345,032 9,044,692
78 TOTAL Other Power Supply Expenses (Enter Total of lines 75 thru 77)54,710,630 29,459,554
79 TOTAL Power Production Expenses - (Enter Total of lines 20, 40, 58, 73 andJ8)137,752,338 90,872,990
80 2. TRANSMISSION EXPENSES
81 Operation
82 (560) Operation Supervision and Engineering 524,839 489,289
83 561) Load Dispatchina 504,465 413,845
84 562) Station Expenses 64,333 20,182
85 (563) Overhead Line Expenses 8,045 146,315
86 (564) UnderQround Line Expenses --
87 1(565 Transmission of Electricitv by Others 6,819,746 5,951,344
88 (566 Miscellaneous Transmission Expenses 175,971 59,209
89 11567 Rents 86,730 84,718
90 TOTAL Operation (Enter Total of lines 82 thru 89\8,184,129 7,164,902
91 Maintenance
92 (568) Maintenance Supervision and Engineerina 3,596 1,247
93 1(569) Maintenance of Structures 206,778 123,513
94 (570) Maintenance of Station Eauipment 592,955 634,569
95 (571) Maintenance of Overhead Lines 852,025 681,901
96 (572) Maintenance of UnderQround Lines --
97 (573\ Maintenance of Miscellaneous Transmission Plant 24,336 45,624
98 TOTAL Maintenance (Enter Total of lines 92 thru 971 1,679,690 1,486,854
99 TOTAL Transmission Expenses IEnter Total of ilnes 90 and 98)9,863,819 8,651,756
100 3. DISTRIBUTION EXPENSES
101 Operation
102 (580) Operation Supervision and Enaineering 862,041 1,098,834
103 (581) Load Dispatching 583,812 555,963
(1) The Idaho amounts in FERC account 557 are $3,851,417 for Current Year and $3,327,115 for Previous Year.
However, these amounts have been increased by $5,493,615 for Current Year and $5,717,577 for Previous Year
because of the estimated impact of the embedded cost differentials on Idaho results.
IDAHO SUPPLEMENTAL Page 4
Name of Respondent This Report Is:Date of Report Year of Report
PacifiCorp (1) .. An Original (Mo, Da, Yr)
dba Rocky Mountain Power (2) _ A resubmission May 15, 2008 Dec. 31, 2007
ALLOCATED ELEC I RIC OPERATION AND MAINTENANCE EXPENSES - IDAHu
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Line Amount for Amount for
No.Account Current Year Previous Year
(a)(b)(c)
104 3 DISTRIBUTION EXPENSES (Continued)
105 (582) Station Expenses 174,616 301,436
106 (583) Overhead Line Expenses 197,205 981,364
107 (584) UnderQround Line Expenses -15,356
108 (585) Street Lighting and Signal System Expenses 11,443 6,705
109 (586) Meter Expenses 318,915 250,591
110 (587) Customer Installations Expenses 635,356 -
111 (588) Miscellaneous Distribution Expenses 500,303 854,252
112 (589) Rents 66,016 63,459
113 TOTAL Operation (Enter Total of lines 102 thru 112)3,349,707 4,127,960
114 Maintenance
115 (590) Maintenance Supervision and Engineerino 297,707 103,119
116 (591) Maintenance of Structures 96,189 122,120
117 (592) Maintenance of Station Equipment 435,314 737,720
118 (593) Maintenance of Overhead Lines 5,039,022 5,084,720
119 (594) Maintenance of Underground Lines 750,325 665,916
120 (595) Maintenance of Line Transformers 31,551 18,755
121 (596) Maintenance of Street Lighting and Signal Systems 165,812 162,262
122 (597) Maintenance of Meters 354,660 329,306
123 (598) Maintenance of Miscellaneous Distribution Plant 84,548 4,023
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)7,255,128 7,227,941
125 TOTAL Distribution Expenses (Enter Total of Iinesll3 and 124)10,604,835 11,355,901
126 4. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
127 Operation
128 (901) Supervision 112,029 618,181
129 (902) Meter ReadinQ Expenses 1,611,031 1,302,465
130 (903) Customer Records and Collection Expenses 2,226,795 2,135,630
131 (904) Uncollectible Accounts 308,510 529,196
132 (905) Miscellaneous Customer Accounts Expenses 15,055 50,131
133 TOTAL Customer Accounts Expenses (Enter Total of Iinesl2S and 132)4,273,420 4,635,603
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 (907) Supervision 17,212 52,523
137 (908) Customer Assistance Expenses 3,710,798 2,907,191
138 (909) Informational and Instructional Expenses 139,899 166,803
139 (910) Miscellaneous Customer Service and Informational Expenses 751 10,863
140 TOTAL Cust. Service and Informational Exp. (Enter Total of lines 136 thru 139)3,868,660 3,137,380
141 6. SALES EXPENSES
142 Operation
143 (911) Supervision --
144 (912) Demonstrating and Sellng Expenses --
145 (913) Advertising Expenses --
146 (916) Miscellaneous Sales Expenses --
147 TOTAL Sales Expenses (Enter Total of lines 143 thru 146)--
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 (920) Administrative and General Salaries 4,938,066 8,299,478
151 (921) Offce Supplies and Expense 758,491 616,567
152 (Less) (922) Administrative Expenses Transferred - Cr.(1,232,157)(1,373,580)
153 (923) Outside Services Employee 580,987 1,078,856
154 (924) Property Insurance 1,459,458 1,373,951
155 (925) Injuries and Damages 672,179 590,464
156 (926) Employee Pensions and Benefits --
157
IDAHO SUPPLEMENTAL Page 5
Name of Respondent This Report Is:Date of Report Year of Report
PacifiCorp (1) i An Original (Mo, Da, Yr)
dba Rocky Mountain Power (2) _ A resubmission May 15, 2008 Dec. 31, 2007
ALLOCATED ELECT ~IC OPERATION AND MAINTENANCI:(Continued) - luAHU I..
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Line Amount for Amount for
No.Account Current Year Previous Year
(a)(b)(c)
157 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
158 (927) Franchise Requirements --
159 (928) Regulatory Commission Expenses 451,722 390,300
160 (929) Duplicate Charges - Cr.(347,978)(542,617)
161 (930.1) General Advertising Expenses --
162 930.2) Miscellaneous General Expenses 796,911 909,228
163 (931) Rents 320,860 480,956
164 TOTAL Operation (Enter Total of lines 150 thru 163)8,398,539 11,823,603
165 Maintenance
166 (935) Maintenance of General Plant 1,446,382 1,354,222
167 TOTAL Administrative and General Expenses (Enter Total of lines 164 thru 166)9,844,921 13,177,825
168 TOTAL t:lectric operation and Maintenance Expenses (Enter Total of lines 79, 99, 125,
133,140, 147, and 167)176,207,993 131,831,455
SUMMARY OF ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
Line Functional Classifications Operation Maintenance Total
No.(a)(b)(c)(d)
169 Power Production Expenses
170 Electric Generation:
171 Steam Power 44,799,758 10,621,447 55,421,205
172 Nuclear Power --.
173 Hydraulic -Conventional 1,824,688 372,505 2,197,193
174 Other Power Generation 25,044,559 378,751 25,423,310
175 Other Power Supply Expenses 54,710,630 54,710,630
176 Total Power Production Expenses 126,379,635 11,372,703 137,752,338
177 Transmission Expenses 8,184,129 1,679,690 9,863,819
178 Distribution Expenses 3,349,707 7,255,128 10,604,835
179 Customer Accounts Expenses 4,273,420 4,273,420
180 Customer Service and Informational Expenses 3,868,660 3,868,660
181 Sales Expenses --
182 Adm. and General Expenses 8,398,539 1,446,382 9,844,921
183 Total Electric Operation and Maintenance Expenses 154,454,090 21,753,903 176,207,993
IDAHO SUPPLEMENTAL Page 6
Name of Respondent This Report Is:Date of Report Year of Report
PacifiCorp (1) -- An Original (Mo, Da, Yr)
dba Rocky Mountain Power (2) _ A resubmission May 15, 2008 Dec. 31, 2007
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accounts 403,404,405)
(Except amortization of acquisition adjustments)
A. Summary of Depreciation and Amortization Charges
Line Depreciation Amortization of Amortization of
No.Functional Classification Expense Limited-Term Electric Other Electric Total
(Account 403)Plant (Acct. 404)Plant (Acct. 405)
(a)(b)(c)(d)(e)
1 Intangible Plant 2,498,890 2,498,890
2 Steam Production Plant 9,385,174 9,385,174
3 Nuclear Production Plant .
4 Hvdraulic Production Plant - Conventional 826,280 826,280
5 Hydraulic Production Plant - Pumped Storage .
6 Other Production Plant 2,108,058 135,436 2,243,494
7 Transmission Plant 3,668,704 3,668,704
8 Distribution Plant 6,371,036 6,371,036
9 General Plant 2,382,628 2,382,628
10 Common Plant - Electric .
11 TOTAL 24,741,880 2,634,326 -27,376,206
STATE OF IDAHO. ALLOCATED
IDAHO SUPPLEMENTAL Page 7
Name of Respondent This Report Is:Date of Report Year of ReportPacifiCorp(1) i An Original (Mo, Da, Yr)
dba Rocky Mountain Power (2)-A resubmission May 15, 2008 Dec. 31, 2007
KIND OF TAX AMOUNT
1 Property 4,113,723
2 Other 543,342
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20 Total ( Must agree with page 1, line 11.)4,657,065
STATE OF IDAHO. AllOCATED
TAXES, OTHER THAN INCOME TAXES
ACCOUNT 4081
IDAHO SUPPLEMENTAL Page 8
~:io enc-0-0rms:mz-i
Na
m
e

o
f

R
e
s
p
o
n
d
e
n
t
Th
i
s

R
e
p
o
r
t

I
s
:
Da
t
e

o
f

R
e
p
o
r
t
Ye
a
r

o
f

R
e
p
o
r
t
(1
)

g

A
n

O
r
i
g
i
n
a
l
(M
o
,

D
a
,

Y
r
)
Pa
c
i
f
i
C
o
r
p
(2
)

_

A

r
e
s
u
b
m
i
s
s
i
o
n
Ma
y

1
5
,

2
0
0
8
De
c
.

3
1
,
2
0
0
7
db
a

R
o
c
k
y

M
o
u
n
t
a
i
n

P
o
w
e
r
NO
N
.
U
T
I
L
I
T
I
L

Y

P
R
O
P
E
R
T
Y

(
A
C
C
O
U
N
T

1
2
1
)
-0IIto CD co
Be
g
i
n
n
i
n
g

B
a
l
a
n
c
e
Ac
q
u
i
s
t
i
o
n
Re
t
i
r
e
m
e
n
t
Tr
a
n
s
f
e
r
Ba
l
a
n
c
e

a
t

E
n
d

o
f

Y
e
a
r
Lo
c
a
t
i
o
n

D
e
s
c
r
i
p
t
i
o
n
De
s
c
r
i
p
t
i
o
n
(c
)
(d
)
(e
)
(f
)
(g
)
1
ID
A
H
O

F
A
L
L
S

P
O
L
E

T
R
E
A
T
I
N
G

P
L
A
N
T
Fe
e

L
a
n
d
54
,
3
1
7
54
,
3
1
7
2
MA
L
A
D

P
L
A
N
T

S
I
T
E

A
N
D

W
A
T
E
R

R
I
G
H
T
S
La
n
d

R
i
Q
h
t
s
33
33
3
GE
O
R
G
E
T
O
W
N

P
L
A
N
T

L
A
N
D

(
1
2
1
)
Fe
e

L
a
n
d
11
0
11
0
4
LA
V
A

D
E
V
E
L
O
P
M
E
N
T

(
1
2
1
)
La
n
d

R
i
Q
h
t
s
1,
2
7
4
1,
2
7
4
5
ME
N
A
N

S
U
B
S
T
A
T
I
O
N

S
I
T
E

(
1
2
1
)
Fe
e

L
a
n
d
55
55
6
UC
O
N

S
I
T
E

(
1
2
1
)

-

C
A
T
E
R
C
O
R
N
E
R

T
O

U
C
O
N

S
U
B
S
T
A
T
Fe
e

L
a
n
d
27
27
7
OL
D

D
U
B
O
I
S

S
U
B
S
T
A
T
I
O
N

S
I
T
E
Fe
e

L
a
n
d
75
75
8
EA
S
T

R
I
V
E
R

S
U
B
S
T
A
T
I
O
N

S
I
T
E

(
1
2
1
)
Fe
e

L
a
n
d
13
,
7
4
2
13
,
7
4
2
9
NO
R
T
H

M
O
N
T
E
V
I
E
W

S
U
B
S
T
A
T
I
O
N

S
I
T
E

(
1
2
1
)
Fe
e

L
a
n
d
32
8
32
8
10
MO
N
T
E
V
I
E
W

S
U
B
S
T
A
T
I
O
N

S
I
T
E

(
1
2
1
)
Fe
e

L
a
n
d
61
8
61
8
11
MU
D

L
A
K
E

S
E
R
V
I
C
E

C
E
N
T
E
R
Fe
e

L
a
n
d
17
,
9
1
5
17
,
9
1
5
12
AR
C
O

T
R
A
N
S
M
I
S
S
I
O
N

S
U
B
S
T
A
T
I
O
N

A
N
D

O
F
F
I
C
E
Fe
e

L
a
n
d
1,
7
4
0
1,
7
4
0
13
AR
C
O

T
R
A
N
S
M
I
S
S
I
O
N

S
U
B
S
T
A
T
I
O
N

A
N
D

O
F
F
I
C
E
St
r
u
c
t
u
r
e
s
34
,
5
8
8
3,
4
8
3
38
,
0
7
1
14
TH
R
E
E
M
I
L
E

K
N
O
L
L

S
U
B
S
T
A
T
I
O
N
Fe
e

L
a
n
d
-
26
,
0
5
8
26
,
0
5
8
15
To
t
a
l

N
o
n
-
U
t
i
l
t
y

P
r
o
p
e
r
t
12
4
,
8
2
2
29
,
5
4
1
-
-
15
4
,
3
6
3
ID
A
H
O

S
U
P
P
L
E
M
E
N
T
A
L
Pa
g
e

9
Name of Respondent This Report Is:Date of Report Year of Report
PacifiCorp (1) i An Original (Mo, Da, Yr)
dba Rocky Mountain Power (2) _ A resubmission May 15, 2008 Dec. 31, 2007
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line Amount for Amount for
No.Account Current Year Previous Year
(a)(b)(c)
1 UTILITY PLANT
2 In Service
3 Plant In Service (Classified)937,383.729 893,828,894
4 Properl Under Capital Lease (1)--
5 Plant Purchased or Sold --
6 Completed Construction not Classified 2,474,213 1,513,375
7 Experimental Plant Unclassified --
8 Total (Enter Total of Lines 3 through 7\939,857,942 895,342,269
9 Leased To Others --
10 Held for Future Use 458,401 70,386
11 Construction Work In Process 56,067,228 6,479,405
12 Acquisition Adiustments 10,052,135 9,913,346
13 Total Utilitv Plant (Enter Total of Lines 8 through 12)1,006,435,706 911,805,406
14 Accumulated Provision for Depreciation, Amortization & Depletion 401,323,912 388,719,168
15 Net Utilty Plant (Enter Total of Line 13 less Line 14)605,111,794 523,086,238
DETAIL OF ACCUMULATED PROVISION FOR DEPRECIATION, AMORTIZATION AND
16 DEPLETION
17 In Service
18 Depreciation 374,363,449 362,838,523
19 Amortization/Depletion of Producing Natural Gas Land And Land Rights -
20 Amortization of Underground Storage Land and Land Rights -
21 Amortization of Other Utility Plant 21,676,585 20,842,498
22 Total In Service (Enter Total of Lines 18 throuQh 21)396,040,034 383,681,021
23 Leased To Others
24 Depreciation --
25 Amortization And Depletion --
26 Total Leased to Others (Enter Total of Lines 24 and 25)--
27 Held for Future Use
28 Depreciation --
29 Amortization --
30 Total Held for Future Use (Enter Total of Lines 28 and 29)--
31 Abandonment of Leases (Natural Gas)-.
32 Accumulated Provision for Asset Acquisition Adjustment 5,283,878 5,038,147
Total Accumulated Provisions (Should Agree With Line 14 above) (Enter Total of Lines
33 22,26,20,31 and 32)401,323,912 388,719,168
34
(1) Capital leases are not inCluded in rate base; they are charged to operating expense.
IDAHO SUPPLEMENTAL Page 10
ELECTRIC PLANT IN SERVICE - STATE OF IDAHO (ALLOCATED)
(In addition to Account 101, Electric Plant In Service (Classified), this schedule includes Account 102, Electric Plant
Purchased or Sold, Account 103, Experimental Electric Plant Unclassified and
Account 106, Completed Construction Not Classified-Electric.)
1. Report below the original cost of electric plant in 3. Credit adjustments of plant accounts should be
service enclosed in parentheses to indicate the negative effect
according to prescribed accounts,of such amounts.
2. Do not include as adjustments, corrections of
additions and retirements for the current of the
current or the preceding
year.
Line Balance at End ofNo.Account Beginning Balance Year
(a)(b)(g)
1 1. INTANGIBLE PLANT
2 (301) Organization --
3 (302) Franchises and Consents 6,123,440 5.943,718
4 (303) Miscellaneous Intangible Plant 31,486,022 31,740,826
5 TOTAL Intangible Plant (Enter Total of lines 2,3. and 4)37,609,462 37,684,544
6 2. PRODUCTION PLANT
7 A Steam Production Plant
8 (310) Land and Land Rights 5,339,915 5,619,834
9 (311) Structures and Improvements 48,917,983 50,322.784
10 (312) Boiler Plant Equipment 173.511,758 178,106,232
11 (313) Engines and Engine Driven Generators --
12 (314) Turbogenerator Units 46,298,085 47,429,029
13 (315) Accessory Electric Equipment 20,751,217 21,324,879
14 (316) Misc. Power Plant Equipment 1,746,430 1.703,496
15 TOTAL Steam Production Plant (Enter Total of lines 8 thru 14)296,565,388 304,506,254
16 B. Nuclear Production Plant
17 (320) Land and Land Rights --
18 (321) Structures and Improvements --
19 (322) Reactor Plant Equipment --
20 (323) Turbogenerator Units --
21 (324) Accessory Electric Equipment --
22 (325) Misc. Power Plant Equipment --
23 TOTAL Nuclear Production Plant (Enter Total of lines 17 thru 22)--
24 C. Hydraulic Production Plant
25 (330) Land and Land Rights 1,235,857 1,256,223
26 (331) Structures and Improvements 5.190,443 5,314,359
27 (332) Reservoirs. Dams, and Waterways 18.041,462 18,099,144
28 (333) Water Wheels, Turbines, and Generators 5,551,218 5,709,495
29 (334) Accessory Electric Equipment 2,622,265 2,708,895
30 (335) Misc. Power Plant Equipment 162.623 164,450
31 (336) Roads, Railroads, and Bridges 861,326 882,435
32 TOTAL Hydraulic Production Plant (Enter Total oflines 25 thru 31)33,665,194 34,135,001
33 D. Other Production Plant
34 (340) Land and Land Rights 1,358,547 1,377,583
35 (341 ) Structures and Improvements 3,185,075 5,222,382
36 (342) Fuel Holders, Products, and Accessories 1,885,649 1,249,415
37 (343) Prime Movers 35,132,083 46,456,479
38 (344) Generators 8,122,230 11,304,452
39 (345) Accessory Electric Equipment 2,219,284 4,834,781
40 (346) Misc. Power Plant Equipment 234,652 332,069
41 TOTAL Other Production Plant (Enter Total of lines
34thru 40)52,137,520 70,777,161
42
i U i AL t-roauction t-iant (I:nter i otai ot lines
15,23,32,and41)382,368,102 409,418,416
IDAHO SUPPLEMEI\Page 11
ELECTRIC PLANT IN SERVICE (Continued) STATE OF IDAHO (ALLOCATED)
Line Balance End ofNo.Account Beginning Balance Year
(a)(b)(g)
43 3. TRANSMISSION PLANT
44 (350) Land and Land Rights 5,829,621 5,940,329
45 (352) Structures and Improvements 3,484,958 3,804,817
46 (353) Station Equipment 60,743,201 63,622,797
47 (354) Towers and Fixtures 24,007,308 25,748,909
48 (355) Poles and Fixtures 32,095.956 33,174,956
49 (356) Overhead Conductors and Devices 41,667.239 43,393,835
50 (357) Underground Conduit 206,674 209,581
51 (358) Underground Conductors and Devices 458,773 468,101
52 (359) Roads and Trails 724,896 734,332
53 TOTAL Transmission Plant (Enter Total of lines
44 thru 52)169,218,626 177,097,657
54 4. DISTRIBUTION PLANT
55 (360) Land and Land Rights 1,250,719 1,253,969
56 (361) Structures and Improvements 786,125 797,057
57 (362) Station Equipment 19,577,972 22,780,426
58 (363) Storai:e Battery Equipment --
59 (364) Poles, Towers, and Fixtures 52,811,012 53,860,274
60 (365) Overhead Conductors and Devices 32,156,819 32,451,572
61 (366) Underground Conduit 6,316,271 6,531,868
62 (367) Underground Conductors and Devices 20,797,084 21,443,864
63 (368) Line Transformers 58,088,551 59,350,458
64 (369) Services 22,842,503 23,816,753
65 (370) Meters 13,729,088 13.732,238
66 (371) Installations on Customer Premises 159,013 159,686
67 (372) Leased Property on Customer Premises 4,873 4,873
68 (373) Street Lighting and Signal Systems 553,612 570,172
69 TOTAL Distribution Plant (Enter Total of lines 55 thru 68)229,073,642 236,753,210
70 5. GENERAL PLANT
71 389) Land and Land Rights 572,069 576,855
72 (390) Structures and Improvements 16,417,259 16,687,646
73 (391) Offce Furniture and Equipment 6.146,962 5,950,035
74 (392) Transportation Equipment 6,484.813 6,445,558
75 (393) Stores Equipment 881.684 905,091
76 (394) Tools, Shop and Garage Equipment 3,438.252 3,526,756
77 (395) Laboratory Equipment 2.010,083 2,069,457
78 (396) Power Operated Equipment 8,705,262 8,696,096
79 (397) Communication Equipment 13,973,668 14,267,752
80 (398) Miscellaneous Equipment 312,878 331,588
81 SUBTOTAL (Enter Total of lines 71 thru 80l 58,942,930 59,456,834
82 (399) Other Tangible Property 16,616,132 16,973,068
83 TOTAL General Plant (Enter Total of lines 81 thru 82)75,559,062 76,429,902
84 TOTAL (Accounts 101)893,828,894 937,383,729
85 102) Electric Plant Purchased -
86 Plant Sold --
87 (103) Experimental Electric Plant Unclassified --
88 (106) Plant Unclassified 1,513,375 2,474,213
89 TOTAL Electric Plant in Service 895,342,269 939,857,942
IDAHO SUPPLEMENT Page 12
Name of Respondent
PacifiCorp
dba Rocky Mountain Power
STATE OF IDAHO --ALLOCATED
This Report Is: Date of Report
(1) L An Original (Mo, Da, Yr)
(2) A resubmission May 15, 2008
Year of Report
Dec. 31, 2007
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 department or departments which use the
class of material,
2. Give an explanation of importnt 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 separately
debits or credits to stores expense clearing, if
applicable.
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Balance
Beginning of
Year
(b)
Balance
End of Year
(c)
5,803,185
Department or
Departments
Which Use Material
(d)
Electric
ACCOUNT
(a)
Fuel Stock (Account 151)
Fuel Stock Expenses Undistributed (Account 152)
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)
Assigned to - Other
TOTAL Account 154 (Enter Total of lines 5 thru 10
Merchandise (Account 155)
Other Materials and Supplies (Account 156)
Nuclear Materials Held for Sale (Account 157) (Not
applicable to Gas Utilities)
Stores Expense Undistributed (Account 163)
4,716,789
1,380,296
2,563,408
7,383
8,667,876
Electric
Electric
Electric
Electric
15
16
17
18
19
20 TOTAL Materials and Supplies (Per Balance Sheet)14,471,061
IDAHO SUPPLEMENTAL Page 13