20151006IRS Accounting Method Change.pdf

-ROCKY
MOUNTAIN
<PC|WER\ A t rvrsroil of PAcrFrcoRP 1407 W. North Temple, Suite 310
Salt Lake City, UT 84116
October 6,2015
VIA OWRNIGHT DELIWRY
Jean D. Jewell
Commission Secretary
Idaho Public Service Commission
472W. Washington
Boise, ID 83702
Re: Notice of IRS Application for Automatic Accounting Change
Dear Ms. Jewell,
Rocky Mountain Power Company, a division of PacifiCorp (PacifiCorp or Company), submits
this letter to notiff the Idaho Public Utilities Commission (Commission) of its application for an
automatic accounting method change (Form 3115) with the Internal Revenue Service (IRS) on
September 12, 2015. Neither the IRS nor PacifiCorp require that the Commission take any
action. The automatic accounting change was made final with the filing of Form 3115 with the
Berkshire Hathaway lnc. 2014 federal consolidated tax return (which includes the PacifiCorp
federal tax return) on September 12,2015. This change is applicable for income tax purposes
only and does not impact the methods of accounting used for FERC or U.S. GAAP financial
reporting purposes.
The application for automatic accounting method change #207 was to change the
Company's method of accounting and not treat as a tax asset retirement, assets that have been
placed in a General Asset Account which are replaced by assets, for financial accounting
purposes, that are treated as a taxable repair under the safe harbor provisions of Revenue
Procedure 2013-24 and the final tangible personal property tax regulations under Internal
Revenue Code sections 162 and263(a).
The IRS requires PacifiCorp to submit a copy of the completed application to any regulatory
body having jurisdiction over the public utility property subject to the application within 30
calendar days of filing the federal income tax retum. In compliance with this requirement, a copy
of the Form 3115 is enclosed. No further action is requested or required on your part.
EiEV* arr
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Idaho Public Utilities Commission
October 6,2015
Page2
Rocky Mountain Power respectfully requests tlnt all formal correspondence and requests for
additional information be addressed to the following:
By e-mail (prefened): datarequest@.nacificorp.com
By regular mail:
ted.weston@pacifi corp. com
Data Request Response Center
PacifiCorp
825 NE Multromah Sfreet, Suite 2000
Portland, Oregon 97232
Informal questions conceming this letter may be directed to Ted Weston at [phone].
Sincerely,
Slli"Vv-/*^^* | t*,t
Jeffiby K. Larsen
Vice President, Regulation
Enclosures
Appllcatlon for Change ln Accountlng Method
Namo ol lilor (namo of paronl corporation i, a consolidalod group) (sso lnsl uclionsl
Berkshlre Hathaway lnc.
Nunrbor, slrcol, and room or suils no. ll a P.O, box. sos tho inslruclions.
3555 Farnam Sulte 1440
Cily or lown, slate, and ZIP codo
Omaha, NE 68131
Name ol apdlcanl(s) (ll dilferenl than lilo4 and idenliflcalion numbc(s! (s€s lnsltuction3)
PaclflCorp 93-0246090
lf lhe is a member of a consolidated box
ll Form 2848, Power of Attorney and Declaration
the box to type
Cautlon. fo be eligible lor approval ol lhe requested change in nelhod ol aaounting, tho laxpayer must provide all inlornntion lhal is relevanl lo lhe taxpayer
or to lhe laxpayer's requasted chango in method ol accounting. fhis includes all inlormalion requesled on this Form 3l l5 (including its rnslrucllonsJ, as
woll as any other inlormation thal rb nol specilically reguested.
The taxpayer must attaah all appllcable eupplemental statements requesled throughoul thle form.
EntEr the applicable designated aulomatic accounting method change number lor the requesled automatic change. Enter
only one designated automatic accounting method change number, sxcepl as provided lor in guidance published by the
lRS. lf lho requested change has no designated automatic accounting method change number, check ''Olher,' and provlde
both a description of the change and cilation of lhe IRS guidance providlng the automalic change. See inslruclions.182,184,I86,
> (a)Change No.r-g.L-7gl- (b)Other E Descrlpllon >
Do any of the scope limitations described ln sEction 4.02 ol Rev. Proc. 2008-52 cause aulomatic consent to be
unavallable lor the applicant's requsst€d change? ll "Yes," atlach an explanation. .
Completa Parl ll below and then Part lV, and also Schedules A through E of this form (if applicable).
,",r 3115
(Bev. Decembor 20091
Depa.lmerrt ol lhs Treasury
OMB No. 1545-0152
47-0813844
businoss aclivily cod€ numbs, (sso lnslruclionsl
551112
Tax year of change bsgins (MM/OD/YYYY)
Tax ysar of change ends (MM/OD/YYYY)
01t01t2014
12t31t2014
Namo o, clnlacl psrson (so€ in3l.uctioosl
Jonathan D. Hale
Conlacl p€rson's lelophone numb€r
813-5901
is attached (see instructions for when Form 2848 is
Check the approprlate box to indlcate the type
of accountlng method change belng requested.
(see lnslructions)
! Depreciation or Amortlzation
D Financial Products and/or Financial Aclivities of
Financial lnstitutions GenerationSafe Harbor:
EJ Other (specify) > Rep.air, Mainlain hp-royg
Tangible Property; Non-lncidental Supplk
lncidenlai Supplies: GAA Dlepositions
tr
Efl
!!
lndividual
Corporalion
Controlled forelgn corporation
(Sec.957)
1 0/50 corporation (Sec, 904(dX2XE))
Qualilied personal service
corporalion (Sec. aa8(dX2)
Enter Code section >
! Cooperative (Sec. 1381)
I Partnership
! S corporation
I lnsurance co. (Sec. 816(a)
! lnsurance co. (Sec. 831)
! Other (specify)>
Nole.
Did or will the applicant cease to engage in the trade or business to which the requesled change relates, or
terminate its existence, in the tax year of change (see instructions)? .
lf "Yes," the applicant is not eligible to make the change under aulomatic change requesl procedur€s,
4a Does the appllcant (or any present or former consolidated group ln which the appllcant was a member during the
appllcable tax yea(s)) have any Federal lncome tax return(s) under examination (see instruclions)?ll "No," go to line 5.
b ls the method of accounting the applicant is requesllng to change an issue (with respect lo either the applicanl or
any prosent or former consolldated group in which lhe applicant was a member during the appllcable tax yea(s))
either (i) under consideration or (ii) placed ln suspense (see instruclions)? .
anrormalion ol $rhich preparer has any knowledgo.
Preparer (other than tller/applicant)
Slgnaturo ot hdlvldual $€pailng lh. eppllcatlon and dale
Namc ol lndlvldual propa.lng the.ppllcatlon (prlni or typcf
Name ol llrm preprrlng the appllcsllon
required), check this box .> E
For Prlvacy Act and Paperwork Reduction Act Notice, see lhe lnslructions.Cat. No. 19280E rorm 31 15 (Rev. 12-2009)
s
6a
Form 3l 15 (Rov. t2-2009)
!s the method ol accountlng the appllcant ls requestlng to change an lssue pendlng (wlth respect to ellher the
appllcant or any prosonl or lormor consolldated group ln whlch ths appllcant was a member durlng the appllcable
tax year(s) for any tax year under examlnalion (see lnstructlons)?
!s ihe requet to change th6 mothod of accountlng belng liled under the procedures requlring that the opera$ng
dlvlslon dlreclor consenl to lhe llllng of ths requesl (see instrucllons)? .
lf "Yss," attach ths consent statemenl from lhe dlrsctor.
ls the request to change the melhod of aocountlng belng liled under the 90-day or 120-day window period?
lf "Yes," check lhe box lor lhe applicable wlndow perbd and atlach ths required statomenl (see lnstructlons).
E SO Oay E tzo Oay: Date examlnallon ended )
I lf you answered "Yes" to llne 4a, enter the name and lelephona number ol the examining agent and lhe tax
year(s) under examination.
Name > Garv Glenn Telephone number > [phone] Tax yea(s) >
Has a copy of this Form 3115 been provlded to lhe examlnlng agenl ldentllled on line 4f?
Does lhe appllcant (or any presenl or {orrner consolidated group ln whlch lhe applicanl was a member durlng the
appllcable lax year(s) have any Federal lncome lo< return(s) before Appeals and/or a Federal court?
lf 'Y6s," enter ihs name ol the (check the box) EJ Appeals offlcer and/or I counselfor the govornment,
telephone number, and the tax year(s) before Appeals and/or a Federal court,
Name > PaulVanchena Telephone number > (4141231-2t04 _Tax year(s) >
Has a copy of lhls Form 3115 been provlded lo the Appeals officer and/or counsel for the government ldentllled
on llne 5a?
ls the method of accounling lhe applicant ls requestlng io change an lssue under consideration by Appeals and/or
a Federal courl (for eltlrer lhe applicant or any present or former consolldaled group in whlch the applicant was a
member for lhe tax year(s)the applicant was a membef (see inetructlons)?
lf "Yss," atlach an explanation.
lf tha appllcant answered "Yos" to llne 4a and/or 5a with respecl to any present or former consolidaled group,
attach a statemenl that provides each parenl corporallon's (a) name, (b) idenilflcatlon number, (c) address,
and (d) tax year(s) during whlch the applicant was a msmber thal ls under examlnallon, before an Appeals oflice,
and/or belore a Federal courl.
lf,lor federal lncomo lax purposss, lhe appllcant is elther an entlly (hcludlng a limited llablllty company) lreated as
a partnership or an S corporatlon, is it requestlng a change lrom a melhod of accountlng thal ls an issue under
consideration ln an exarninalion, belore Appeals, or belore a Federal court, wilh respect to a Federal lnoome tax
relurn ol a partner, member, or shareholder of lhat entily? .
ll'Yes," lhe appllcani ls not eligible to make the change.
Does the appllcable Isvonue procedure (advance consent or aulomatic consent) state that the applicant does not
receive audit proteclion Ior the requested change (see inslructions}?
lf "Yes," altach an explanation.
Has the appllcant, lts predecessor, or a related party requested or made (under eilher an auiomatlc change
procedure or a procedure requlring advarrce consent) a change ln rnelhod of accountlng wlthln the past 5 years
(lncludlng the year ol lhe requested change)? .
lf 'Yes," lor each lrade or buslness. atlach a descrlption of each requested change in method ol accountlng
(lncludlng the lax year of change) and stale whether ttn applicant recelved consont.
lf any applicatlon was wlthdrawn. not perfected, or denled, or if a Consent Agreement granting a change was not
slgned and returned to tho lRS, or the change was not rnade or not made In the requeslad year ol changa, attach
an explanation.
8a
b
9a
10a Does the applicant, lts predecessor, or a related party currently have pending arry rsquest (including
concurrently liled request) for a private letter rullng, change ln method of acoounting, or technlcal advice? .
lf "Y€s," for each rsquesl altach a stalsmenl provldlng the name(s) ol tho taxpayer, ldenlification number(s), the
type ol roquest (private letler ruling, change ln method of accounting, or technical advlce), and the specllic issue(s)
in lhe request(s).
t I ls the appllcant requestlng to change lts overall method ol accounting?
lf "Yes," check the approprlate boxes below to lndicato lhe applicant's present and proposed methods ol
accountirB. Also, comflete Schedule A on page 4 of thls form.
any
Present method:
Proposed method:
E castr
E cash
E Accrual
D Accrual
E HyUrio (altach descrlptlon)
0 xyorlo
(Rcv. t2-20G,)
12
Fo.m 3t15 (Rev. t2-20091
lf the applicant is either (i) not changing lls overall melhod of accounling, or (il) is changlng ils owrall m€thod ol
accountlng and also changlng to a special method of accounting lor one or m(xe ltems, attact a detailed and
complete descrlption for each of the lollowlng:
The ilem(s) belng changed.
The applicant's present method for lhe itam(s) belng char6ed.
The appllcant's proposed method lor the llem(s) belng changed.
The appllcant's present overall method of accountlng (cash, accrual, or hybrld).
Altach a detailed and complete desorlplion ol lhe appllcant's lrade(s) or business(es), and lhe prlncipal business
activlty code lor each. lf the applicant has more than one trade or business as delined ln Regulallons seclion
1.446-1(d), descrlbe: whothor each trade or buslness ls accouiled lor soparalely! lho goods and services
provlded by each trade or business and any other types oI actlvllles engaged ln that generalo gross lncome; the
overall method of accounting for each trade or business: and whlch tradg or business i9 requestlng to change lts
a
b
c
d
13
14
accountlng method as part of thls applicatlon or a
Wlllhe proposed method of accounting be used
separate appllcation.
lor the applicant's books and records and llnanclal staternents?
l5a
For lnsurance companles, see the inslructlons
lf "No," attach an explanation.
Has the applicant engaged, or wlll lt engage, ln a lransaclion to whlch eoctlon 381(a) applles (e.9., a
reorganlzatlon, mergor, or liquldallon) durlng the proposed ta,\ year of change determlned wlthout regard to any
potentlalclosing of lhe year under secllon 381(bX1)?
lf "Yes,' lor lhe items ol lncome and oxpense that are lhe subject of thls appllcatlon, atlach a statemsnt idsntlfying
the methods ol accountlng used by the padss to tho s€ctlon 381(a) transactlon lmmediately before the date ol
dishibutlon or lransfer and the method(s) thal would be requlred by sectlon 381(c)(4) or (cXs) absent consenl to
the change(s) r€qu€sted in this applicatlon.
Doee the applicanl request a conference wlth thE IRS National Office if the IBS proposes an adverse response?
lf the appllcanl ls changlng to €lther the overall cash method, an overall accrual melhod. or ls changlng lts method
of aocounllng for any property sublect to sectlon 263A, any long-lerm contract subieol to section 460, or
lnvenlories subiect lo section 474, enter the appllcant's groes recelpts for the 3 tax years preceding lhe lax year ol
change.
srd precadirrg
t6
17
lsl procading
yearended: mo. yL
2nd proc€ding
ycarcndad: mo. yt.6ndod: mo.
10
18 ls lhe appllcanl's rsquosl€d change described ln any revenue procedure, rwenue rullng, nollce, regulallon, or
other pubtlshed guldance as an aulomalic change requesl?
lf "Yos," altach an explanailon describing why the applicant is submllllng lts request under advance consonl
request procedures.
Attach a lull explanatlon ol lhe legal basls supporting lhe proposed method for the ltem belng ohanged. lnclude a
detalied and complete descrlption of the facts that explalns how the law specllically applies to lhe appllcant's
sltuation and lhal demonslrales that the appllcant is authorized to use ths proposed melhod. lnclude all authority
(statutes, regulallons, publishod rullngs, courl cases, etc.) supportlng the proposed method, Also, include either a
dlscussion ol the contrary authorllles or a statement that no contrary authority exists.
Attach a copy of alldocumenls related to the proposed change (see instructlons).
Altach a slalement of the appllcant's reasons for the proposed change.
l, ths appllcant is a member ol a consolldated group for the year ol change, do all olher members of the
consolldaled group use the proposed method ol accounling lor the ltam belng changed?
lf "No," attach an explanalhn.
Enler lhe amounl ol user lee aitached to this applacatlon (see instruclions). > $
lor a
Does lhe applicable revenue procedure, revenue rullng, nolice, regulation, or olh* publlshed guidance require the applhanl to
implement the roquosted change in method ol accounting on a cut-off basis tather than a seclion 481(a) adjuslmant? .
ll "Yes," do not complele lines 25,26, and 27 below.
Enier the seclion 481(a) adiustment. lndlcate whether the adiustmenl is an increase (+) or a deorease (-) in
lncome. > $ eZ,Og5rg76 Attach a summary ol the computatlon and an explanatlnn ol lhe methodology
used to determlne the section 481(a) adlustrn€nt. lf ll ls based on rnor6 than ono component, show lhe
computatlon lor each component. lf moro lhan one applicant is applylng for the method ciange on lhe same
appllcatlon, attach a list of the name, identlflcatlon number, principal buslness activity code (sea lnstrucllons), and
20
21
22
23a
26
26
27
Form 3115 {Rov. 12-2009)
lf the secllon 481(a) adjustment is an lncrsase to lncome ol less than $25,000, does the applicant elect to take the
€nlira amount of lhe adfuslmenl into account ln the year of change?
ls any part ol lhe secllon 481(a) adfuslment attrlbutable to lransactlons between members of an afflllated group, a
consolidat€d group! a conlrolbd group, or other related parlles?
I Enter the followlng amounls as of the close ol the tax year preceding the year ol change. ll none, stat€ 'rNono." Also, altach a
sialement provldlng a breakdown of the amounts entered on llnes la through 19.
lncome accrued but not received (such as accounls receivable) .
lncome recelved or reported before lt was earned (such as advanced paym€nts). Attach a description ol
the lncome and the legal basls for lhe proposed method
Exponses accrued but not paid (such as accounts payable)
Prepald oxpanses prevlously deducted
Supplies on hand prevlously deducted and/or nol prevlously roportod .
lnvsntory on hand prevlously deducted and/or not prevlously reported, Complete Schedule D, Part ll
Other amounts (speclfy). Allaoh a descrlption of lhe ilem and the legal basls for its lnclusion ln tho
Net secllon 481(a) adluetment (Combine lines 1119.) lndlcate whethEr the adiustmont is an increase (+)
or decrease (-) ln lncome. Also enter the net amount ol thls section 481(a) adjustment amount on Part lV.
line 25. .
2 ls lhe appticanl also reguastlng the recurring item excepibn under soctlon 461(hX3)? . E Yee O tto
3 Attach coples ol the profit and loss stat€mant (Schedule F (Form 1040) for farmer$ and the balance sheel, lf appllcable, as ol
the close of lhe tax year precedlng the year of change. Also attach a statement specifying the accounting method used whbn
preparing lhe balance sheet. lf books of account are not kept. attact a crpy ol the buslness schedules submltted wilh lhe
Federal lncome lax return or other return (e.9., tax-oxgmpt organizatlon returns) lor that period. lf the amounls ln Part l, lines
la through 19, do not agree wllh those shown on bolh the prolil and loss slatemenl and the balance shoet, attach a slatomont
explaining lhe differences.
Appllcants requestlng a change to lhe cash method must atlaoh tho following information:
1 A description of lnventory ltems (ilams whose production, purchase, or sale ls an income-producing factor) and materlals and
supdles used ln carrying out the buslness.2 An explanation as to whether lhe appllcant ls rsqulred to uss ihe accrual melhod undsr any section ol the Code or regulations.
Schedule B-Change to the Deferral Method for Advance Payments (see instructions)
lf the applicant ls requesling to change to the Dofonal Method lor advance payments described in sectlon 5.02 of Rev. Proc.
2004-34,2004-1 C.B. 991, attach the followlrg lnformalion:
A statement explalning how lhe advance payments meet the deflnltlon in sectlon 4.01 of Rev. Proc. 2OO4-34.
lf the applicant ls llllng under the automatic change procedures of Rev. Proc. 2008-52, the inlormatlon required by section
8.02(3)(a)-(c) of Rev. Proc. 2004-34.
ll lhe appllcant b ,iling under the advance consent provlsions of Rev. Ptoc. 97 -27 , the inlormatlon requlred by section
8.03(2Xa)-(0 of Rev. Proc. 2004-34.
l, tho applicanl ls requostlng to change lo the deferral method for advance payments descrlbed in Regulatlons seclion
1.451 -s(bxlxii), attach the followlng.
A slatement explalnlng how the advance paymenls m€el the dellnillon in Begulalions sectlon 1 .451-5(aX1).
A slatement explainlng what portions ol the advance payments, if any, are attrlbutable to serui@s, whelher suoh servlces are
lntegral to the provisions of goods or ltems. and whether any portions ol the advance payments lhat ar€ attributable lo
non-integrd services are less than llve percent of the total conlract prlces. See Regulations sectlons 1 .asl -s(aX2Xi) and (3).
A statsmont explaining lhat the advance paymonts will be included ln income no later than when lncluded in gross receipts for
purposes of the apflicant's llnancialreports. Sae Regulalbns section 1.451-s(bxl)(ii).
A slatement explainlng whether the lnventoriable goods exceptlon of Regulations sectlon 1.451-5(c) applies and il so, when
a
b
c
d
e
I
g
h
a
b
a
b
Schedule A-Ghange ln Overall Method of Accountlng (lf Schedule A applies, Part I below must be completed.)
ofwillllmlt the
rom 31 15 (Rev. r2-2uto)
Fom3115(Bev.12-200S)Paco 5
Schedule C-Changes Wlthln the LIFO lnventory Method (see instructions)
General LIFO
Complete this secllon lf the reguested change lnvolves changes wlthln the LIFO inventory method. Also, attach a copy of all
Forms 970, Application To Use LIFO lnventory Melhod, flled to adopl or oxpand the use ol the LIFO msthod.
Attach a descriptlon ot the applicant's present and proposed LIFO methods and submethods lor each of the following
llems:
Valuing inventory (e.9., unlt method or dollar-value method).
Pooling (e,9., by llne or type or class ol goods, natural business unlt, multlple pools, raw material contonl, simplilied dollar-
value mothod, inventory prlce lndex computatlon (lPlC) pools, vehicle-pool melhod, €tc,).
Prlclng dollar-value pools (e.9., double-extension, indsx, llnk-chain, link-chaln lndex, lPlC mothod, etc.).
Determlnlng the ourrent-year cost ol goods in the endlng lnvenlory $.e., mosl recanl rcgulsillons, earliest acqulsitlons during
the current year, average cost of ounenl-y€ar acqulsillons, or olher permitled method).
lf any presenl mothod or submethod used by tho appllcant ls not lhe samB as lndlcated on Fom(s) 970 filed lo adopt or
expand th6 uso of the m€thod, attach an explanatlon.
ll the proposed change is not requested for all the LIFO inventory, attach a statement specifylng lhe inventory to whlch the
change is and is not applicable.
lf the proposed change ls not reguested lor all ol lhe LIFO pools, attach a stalement speclfylng the LIFO pool(s) to which lhe
change is appllcable.
Attach a statement addressing whelher lhe applicant values ary ol its LIFO inventory on a method other than cosl. For
example, il the applicant values some of its LIFO lnventory al retail and the remalnder at cost, ldentlfy which inventory items
are valued under each method.
lf changing to the lPlC method, attach a completed Form 970.
a
b
c
d
a
b
c
ll the applicanl ls proposing to change its poollng method or the number of pools, attach a descrlptlon ol the contents of, and
state the base year for, each dollar-value pool ths appllcant prosently uses and proposss to uee.
lf the appllcanl ls proposing to use natural buslness unlt (NBU) pools or requestlng to change lhe number ol NBU pools,
attach the followlng informallon (to the extenl nol alroady provHed) ln sufllolenl dotallto show thal each proposed NBU was
delermlned under Regulallons section 1.472'8(bX1) and (2):
A descrlptlon ol the types of products produced by the appllcant. lf possible, atlach a brochure.
A descripllon of tho lypes ol processes and raw malerials used to produce lhe producls ln each proposed pool.
ll all of the products to be inoluded ln the proposed NBU pool(s) are not produced at one faclllty, stale the reasons lor the
separate racilltlos, the locatlon of each faclllty, and a descripllon ol the products each facility produces.
A descrlpllon of lhe natural business dlvlslons adopted by the taxpayer. State wheth€r separate cost csnters are malntained
and lf separale proflt and loss stalemsnls are prepared.
A statement addressing whether lhe appllcant has lnventorles ol ltems purchased and held lor resale that are not lurther
processed by lhe apdlcant, lncludlng whether such ilems, lf any, wlll be included ln any proposed NBU pool.
A statement addresslng whether all ltem6 lncludlng raw materials, goods-ln-procoss, and llnlshed goods enterlng lnlo lhe
entlre lnventory lnvestmont for each proposed NBU pool are presenlly valued under lhe LIFO mothod. Describe any items lhat
are not presently valued under the LIFO method thal aro to be lncluded ln each proposed pool.
A slalemenl addresslng whether, wlthin the proposed NBU pool(s), there are ltems both sold to unrelated parlles and
translerred to a dllferent unlt of the appllcant to be used as a component part of another product prior to flnal procesdng.
ll the appllcant ls engaged ln manulaclurlng and is proposlng to uso ths multlple poollng method or raw materla! contenl
pools, attach informalbn to show lhat each proposed pool will consist of a group ol items that are substanlially slmllar. See
Regulations seclion 1.472-8(bxg).
lf the appllcant ls engaged ln the wholesaling or retalling of goods and ls requesting to change lhe numbar ol pools usod.
attach information to show that each of the proposed pools is based on customary buslness classifications of the applicant's
lrade or buslness. See Regulallons seclion 1.472-8lcl.
rorm 3t15 flev. t2-2009)
s
3
Sectlon 263A Assets
nro
ENo
2a
b
Forrn 3l l5 (ncv. 12-2009)
From Lono-Term Gontracts Part lllon oaoes 71 To lhe extenl not already providod. altach a descriptlon ol the appllcanl's present and proposed rnethods for reporting lncome
and expenses lrom long-term conlracts. Also, atlach a repres€nlative actual contract (withoul any deletlon) for lhe requested
change. lf tha appllcanl is a conslruction contractor, atlach a dstailsd descriplion of lts construciion activities.
Are the appllcani's conlracts long-term conlracts as deflnod ln section 460(0(1) (see lnstrucllons)? E Yea
lf "Yos," do all lhe conlracts qualify for the oxceptlon under soction 460(e) (see inslructions)? fl yes
If llne 2b ls "No," attrch an explanatlon.
o lf line 2b is "Yes,' ls the appllcant requesllng to use the percentaga-ol-completlon method uslng oost-to-
cosl under Regulatlons sectlon 1.460-4(b)? [ Yes E tto
d lf line 2c is "No," ls the applicant requesting to us6 ths exempt-contracl percentage-ol-completlon
method under Regulallons secllon 1.460-4(cX2)? . E Yes fl to
!f line 2d ls "Y6s," attach an explanation ol what cost comparlson lhe appllcant will use to detarmine a
conlract's completlon faclor.
lf llne 2d is "No," attach an explanatlon of what method the applicant is using and tho aulhority for lts use.
3a Does the applicanl have long-twm manulacturing contracts as delined in section 460(0P)? . E Yes E tto
b lf "Yes." attach an explanation of the applicant's present and proposed method(s) of accounting lor long-
lerm manufacturing conlracts.c Attach a description of the applicant's manulacturing activltles, lncluding any reguired inslallation of manufactured goods.
4 To deterrnlne a contract's complelion factor uslng the percentage-of-completlon method:a Wll the applicanl use tha cost-to-cost malhod in Rogulatlons s€ction 1.460-4(b)? . E Yes I tto
b lf line 4a ls "No," is lhe appllcant elactlng lhe simplified cost-to-cost method (see seclion 460(bX3) and
Fegulatlons section 1.460-5(c)? E Yes D tto
Attach a descrlptlon o, ihe lnvonlory goods belng changed.
Attaoh a descrlptlon of the lrwentory goods (lI any) NOT belng changed.
ls the appllcanl subject to sectlon 263A? lf "No," go to line 4a E Yes Etto
ls the appllcant's present lnventory valuatlon method in compllance with secllon 263A (see lnstruclions)?
lf "No," altach a detailed explanation .
4a Check the approprlate boxes bslow.
ldentlllcallon methods:
lnvqlloryNol
B.ino Chrnged
Specific ld€ntlflcation .
FIFO
LIFO
Olher (attach explanatbn)
Valuation melhods:
Gost
Cost or markel, whlchever ls lower
Retallcost
Retall, lowor of cost or markel .
Othor (allach explanation)b Enter the velus at lhe end ol the tax year preceding the year of change
5 lf the applicant ls changlng lrom lhe LIFO lnventory mathod to a non-LIFO rnethod, attach the followlng informallon (sae
instructlons).
Copias ol Form(s) 970lll€d to adopt or expand the use of the method.
Only for appllcants requestlng advance cons€nt. A statomont describlng whether tho appllcant is changlng to the method
required by Regulatlons saction 1.472-6(q or (b), or whether tho appllcant is proposlng a different melhod.
Only for apptlcante roqueetlng an automatlc change. The statement requlred by seclion 22,01(5) ol tho Appendix of Rev.
Proc. 2008-52 (or its succesor).
1
2
3a
b
Pfrronl mlthod
a
b
c
5 Attach a statemont lndicating whelher any of the applicant's contracts are either cost-plus long-term
rom 3115 (Rsv. l2-2ooo)
to section 263A or long-term contracts as descrlbed in section 480 (see inslructions)).
Form31t6(Rov. 12-2OW,
Seotlon A-Allocatlon and Gapilallzallon Methode
Attach a descriplion (lncludlng sample computatlons) of the presenl and proposed method(s) lhe applicant uses to capitalize dlrect
and lndlrect cosls properly allocable lo real or tanglble personal proporty produced and property acquired for resale, or to allooate
and, where appropriate, capltalize dlrect and lndirect cosls properly allocable to long-term contracls. lnclude a descrlptlon of the
method(s) used lor allocatlng indirect costs to lntermediate cost oblectives such as departments or activilies prlor to the allocalion of
such costs to long-lerm contracls, real or langible personal property produced. and property acquired for resale. The description
must include the following:
I The mothod of allocallng dirEct and lndkecl cosls (.e., speclllc ldentiflcation, burden rate, slandard cost, or olher reasonable
allocatlon melhod).
2 The melhod ol allooaling mlxed servlce cosls (i.e., direct reallocalion, step-allocation, simpllfied service cost uslng th6 labor-
based allocation ratlo, slmplilbd servlce coel uslng lhe prodtrcllon cosl allocatlon ratlo, or olher reasonable allocalion
melhod).
3 The method of capllallzing addltlonal secllon 263A costs (1.e., slmplifled production with or wlthout the historlc absorpllon
ratlo eleotion, slmplilled resale with or wllhout the hietorlc absorptlon rallo eleotlon lncludlng permisslble variations, the U.S.
ratlo, or olher reasonable allocatlon method).
Seotlon B-Dlrect and lndlrcct Coets Requlred To Be Allocated
Check the appropriate boxes showlng the costs lhat are or will be fully inclulded, to the extent required, in the cosl ol real or tangiUe
personal prop€rty produced or propsrty acqulred for resals under sectlon 263A or allocated to long-term contracts under secllon
460. Mark "N/A" in a box if lhose cosls are nol incurred by tho apdicanl. lf a box is not chscked, it is assumed that those costs are
not fully hcluded to the extent required. Altach an explanalion for boxes that are not checked.
Proposd mclhod
Dlr€ct matorial
Direct labor
lndireci labor4 Offlcors'compensalion (not lncludlng selllng actfultles) .6 Penslon and other rolatsd cosls6 Employee benelits .7 lndlrecl materlals and supplles .8 Purchaslng cosls9 Handllng. processlng, assembly, and repackaglng costs10 Oflslte slorage and warehouslng cosls
lt Depreclatlon, amortlzatlon, and cost r€covery allowancc lor equlpment and lacllltles
placed ln servlce and not tsmporarlly idle
Depletlon .
Rent
Taxes other lhan slate, local, and foreign lncome taxes .
lnsurance .
Utilities
I
2
3
12
t3
14
15
16
17
18
19
20
21
22
2g
24
26
2A
27
28
Maintenance
Englneerlng
expenses)
Rework labor, scrap, and spollage
Tools and equlpment
Quality control and lnspectlon
Biddlng €xpenses lncurred in tha sollcltatlon of contracts awarded to lho appllcant
Llcensing and franchlse costs
Capitallzable servlce cosls (lncluding mlxed sorvlce costs)
Administrallve cosls (not includlng any costs of selllng or any return on capitalj .
Research and experimenlal oxpenees attributable to long-term conlracls .
and repalrs that r6lal€ lo a producllon, r€salo, or long-term conlract actlvlty
and deslgn costs (not includlng sectlon 174 research and experlmenlal
Olh€r costs a llst ol these
(Rev. 12-2008)
FomgllS(Rov. l2-2fi19)
Seotlon C-Other Cogls Not Requlred To Be Allocated (Complete Sectlon C only ll the applicant ls requesting to change lts
melhod lor these
PropGld molhod
Marketlng, selllng, advertlslng, and dlstrlbutlon expensss .
Research and experimental expenses not included ln Sectlon B, line 26
Blddlng oxpenses not lncluded ln Sectlon B, llne 224 General and adminlstrative costs not included ln Sectlon B6 lncome laxes6 Cost of strikes7 Warranly and product llablllty costs8 Sectlon 179 costsI On-site storage .t0 Depreciatbn, amorllzation, and oosl recovory allowance not includod ln Section B,
llne 11ll Other costs a list ol thesa
Appllcanls requesting approval to change lhelr melhod ol accounling for depreciation or amorlization oomplete lhis sectlon.
Applbanls musl provlde thls lnlormation for each item or class of properly for which a change is requested.
Note. See the Llst ol Automatlc Accountlng Method Changes in the instruclions lor inlormation regarding automatic changes
under s*tions 56, 162 168, 197, l4@L 1400L, or former section 168. Do not lile Form 3115 with respect to certain late elect/ons
and electbn revocatlons fsee Instruclions).
I ls depreclatlon for lhe property determined under Regulalions section 1.167(4-11 (CLADR)?
lf "Yes," the onty changes permitted are under Regulallons section 1.167(a)-1l(cXlXlll).
flYes E tto
ls arry of the d€preciatlon or amortlzatlon requlred to be capitallzed under any Code sectlon (e.9., section26ilA)?. EYes ltto
Has a depreciation, amortlzation, or expense eleclion been made for the properly (e.9., the electlon under
sections 168(fxl), 179, or 179C)? . E Yes E to
ll "Yos," stat6 lhe elecllon made>
4a To the extent nol already provlded, attach a statement descrlbing the propor'ty b6lng changed. lnclude in th6 descrlpllon the
type of properly, lhe yoar the property was placed in gervlce, and lhe proporly's use in the appllcant's trade or business or
income-producing actlvlty.
It the property is residentlal renlal property, dld the appllcant live ln the properly before rentlng lt?EYes Uxo
E Yes D ttols lhe properly public utllity properly?
To the extant nol already provlded ln the appllcant's descrlptlon ol its present method, altach a statsmont explaining how lhe
property is treated under lhe applicant's present melhod (e.9., depreciable property, lnventory property. supplies under
Regulations sectlon 1 .1 62-3, nondepreciable sectlon 263(a) property, property deductlble as a currenl expense, etc.).
lf lhe propedy is not cunently treated as depreclaUe or amortizable property, altach a slatement of the facls supportlng lhe
proposed change to depreciate or amortize the properly,
ll tho proporty ls cunently tr€atod and/or wlll be treated as depreciable or amortlzable property, provlde the followlng
inlormation for both the present (if applicable) and proposed methods:
The Code seclion under whlch the property ls or wlll be depreciated or amortlzed (e.9., section 168(9).
The appllcabl€ asssl class from Rev. Proc. 87-56, 1987-2 C.B. 674, for each assel depreciated under section 168 (MACRS) or
under section 1400L; the appllcable asset class from Rev. Proc.83-35, 1983-1 C.B,745, lot each asset depreciated under
former sectlon 168 (ACRS); an explanation wtry no assel class is identllled lor each asset for which an asset class has not
been ldentilled by lhe applicant.
The facts to support the asset class for the proposed melhod.
The depreclallon or amortization method of lhe proporty, lncludlng the applicable Code sectlon (e.9., 200% decllnlng balance
method under section 168(bXlD.
The uselul lifa, recovery period, or arnortlzatlon period ol the property,
The appllcable conv€ntlon of the prop€rty.
A statement of whether or nol the additional first-year special depreclatlon allowance (for example, as provlded by seclion
168(k), 168(U, 168(m), 168(n), 1400L(b), or 1400N(d) was or wlllbe claimed for the proparty. lf nol, also provide an explanatlon
as to why no speclal depreclatlon allowance was or will be claimed.
I
2
3
b
c
5
a
b
c
d
o
t
s
Schedule E-Change ln Depreclatlon or Amortlzatlon (see instructions)
rorm 3115 (Rav. t2-20utl
Berkshire Hathaway Inc.
EIN:47-0813844
Attachmen"'^fi Hi,ll'if"lll'#l"lJl;,:X,"lf;?rf#"'ingMethod
Tax Year Ending December 31,2014
Name of Anolicant
The parent of the consolidated group, Berkshire Hathaway Inc., (EIN 47-0813844), is
filing the concurent accounting method changes on behalf of the following subsidiary
(hereinafter collectively refered to as the "Applicant").
Pase 2. Pnrt II. Ouestions 4(d) - 4(e) Division Director Consent and Exam Windows.
Applicant is applying for automatic change # 182 to adopt the safe harbor method of
accounting to use the unit of properly and major components provided for in Revenue
Procedure 2013-24,2013-21 IRB and Revenue Procedure 201 5- | 4, 201 5-5 IRB, to
determine whether expenditures to maintain, replace or improve steam or electrical
generation property must by capitalized under lnternal Revenue Code $ 263(a). This
automatic accounling method change is being filed under $5.01(l) of Revenue Procedure
2015-13, 2015-5 IRB and requires no consent of the division diteclor and does not
require an automatic accounting method change to be filed within a 90 or a 120 day exam
window.
Applicant is applying for automatic changes #184, #186,#187 and#207 under the final
tangible personal property regulations and Revenue Procedure 2014-16,2014-9lRB 606
and Revenue Procedure 2015-14. These concurrent automatic accounting rnethod
changes are being filed under $5.01(l) of Revenue Procedure 2015-13 and requires no
consent of the division direstor and does not require an automatic accounting method
change to be filed within a 90 or a 120 day exam window.
Pasc 2. Part II. Ouestion 6. Pare+t.9prporatlonts Information
Name
PacifiCorp
Under Exom
Parent Corporation's Name
Pnrent Corporatlon's EIN
Parent Corporation's Address
Pnrent Corporation Tax Years
At Appeals
Pnrent Corporation'g Name
Parent Corporatlon's EIN
Parent Corporationts Address
Parent Corporatlon Tax Yenrs
EIN
93-0246A90
Berkshire Hathaway Inc.
47-0813844
3555 Farnam Street, Suite 1440, Omaha, NE 68131
December 31,2010 and December 31,201I
Berkshire Llathaway Inc.
47-0813844
3555 Farnam Street, Suite 1440, Omaha, NE 68131
December 3 l, 2005 - December 31, 2009
I of 19
Berkshire Hathawny Inc.
EIN:47-0813844Attachmen"'f,[ili;Jt*'JH'#:"?#,"#]:itr,TrfssuntrngMethod
Tax Year f,ndtng December 3lr20l4
Page 2. Part II. Ouestions 2b.9c & l0b. prior. pending and concurrent accountine
method chnnge reouests and nrivate letter rulings
Applicant is a member of the Berkshire Hathaway Inc. consolidated group. Each
member of the group operates autononrously. Pursuant lo our traditional practice,
information relaled lo pending requests for private letter rulings, changes in accounting
melhod, or technical advice by other members of the group will be provided upon
requesl.
Applicant and its immediate affrliates within the Berkshire Hathaway Energy Company
subgroup have filed for a change in accounting method (or private letter rulings) as set
out in thc attached Exhibit l.
Paec 3. Parl II. Oucstion 12 - Units of Pronertv and Maior Comnoncnts of
Genoration Prone.r"tv Automatic Chanpc #182
a) The ilea(s) beingchanged:
The Applicant is a applying for an automatic change to adopt the safe harbor method
of accounling to use the unit of property and major componenl definitions provided
for in Revenue Procedure20lS-24,2013-21IRB I l42,to determine whether
expenditures to maintain, replace or improve steam or electrical generation property
must by capitalized under Internal Revenue Code $ 263(a). Specifrcally, the taxpayer
wishes to currently expense costs associated with the routine repair and nraintenance
ofils steamand eleclrical generation assets based on the unit ofproperty safe harbor
provisions of the Revenue Procedurc including the gain or loss on associated
relirements.
b) The applicant's presenl ntelhod for lhe item(s) being changed:
The Applicant operates a regulated public utility under the jurisdiction of the Federal
Energy Regulatory Commission. Under Applicant's current melhod, Applicant
examines the facts and circumstances of its routine repair and maintenance work on
its steam and electrical generation assets to determine which costs are cunently
deductible under $ 162 and rrot required to be capitalized under $ 263(a).
c) The applicant's proposed methodfor lhe iteu(s) being changed:
Under the Applicant's proposed method of accounting, the Applicant will deduct all
of the costs of repairs incurred in connection with the routine repair and maintenance
of its steam and generation assets pursuant to $ I 62 using the safe harbor units of
property and major components as set out in Revenue Procedure 201l-13 to
2of19
B erkshlrc Hatharvay [nc,
EIN:47-0813844
Attachmen"'f,Hil:;.,ti#1'j'#l'hT,:f ffi ,,"-,15;;"'otMethod
Tax Year Ending December 31,2014
determine whether costs should be capitalized under $ 263(a) including the gain and
loss on associated relirenrents.
d) The applicant's presenl overall ntethod ofaccounting:
The Applicant's overall method of accounting is the accrual method.
Page 3. Part U. Oues(lon 12 - Rcpair. Maintenance. nnd Imnrovement Exnendltures
- Chanse.#184
a. Ilen(s) being changed.
The Applicant is changing its method of accounling for amount paid for repairs,
maintenance and improvements to comply with Reg. $$ 1.162-4 and 1.263(a)-3,
including a change to apply the routine maintenance safe harbor under Reg. $
1.263(a)-3(i). The applicant also is changing from expensing repairs of book capital
projects as they are placed into service in FERC account 101 for financial accounting
purposes to expensing repairs as the repairs are incurred.
b. The Applicant's presenl melhod olaccountingfa'the ileu(s) being changed.
Under its presenl method of accounting, the Applicant deducts amounts paid for
activities that keep its property in ordinary operaling condition and capitalizes
expenditures that improve or extend the useful life of its properly or adapt the
property to a new or different use. Applicant deducts book capital projects that
qualify as a repair when the book capital project is placed into service in FERC
account l0l.
The Applicanl's proposed melhod of accountingfa' the item(s) being changed.
Under its proposed method of accounting, the Applicant will determine the units of
property for under Reg. $ L263(a)-3(e) and apply the improvement standards under
Reg. $ 1.263(a)-3. Additionally, the Applicant willapply the routine maintenance
safe harbor under Reg. S 1.263(a)-3(i). The applicant also is changing from expensing
repairs of book capital projects as they are placed into service in FERC account l0l
for financial accounting purposes to expensing repairs as the repairs are incurred.
The Applicanl's prcsenl overall ntethod of accounting.
The Applicant's overall rnethod of accounting is an accrual method.
3 of l9
Berkshire Hathaway Inc.
EIN:47-0813E44
Attnchmcnt to X'orm 3115, Appllcatlon for Change in Accounting Method
Automatic Change ##z 182,I84, 186, 187,207
Tax Yerr Endlng December 3lr20l4
Paqe 3. Part II. Ouestion 12 - Non-Incidental Material and Sunnlies - Chansc #186
a. ltem(s) being changed.
The Applicant is changing its method of accounting for non-incidental materials and
supplies, as defined in Reg. $$ 1.162-3(a[l) and (cXl), that are used orconsumed in
its trade or business. The Applicant maintains a record of physical consumption of
the items.
The Applicanl's present ntelhd of accountingfor the ttem(s) being changed.
Under its present method of accounting, the Applicant deducts non-incidental
materials and supplies when the materials and supplies are used or consumed.
c. The Applicant's proposed ntethd of accountingfor the item(s) being changed.
Under its proposed melhod, the Applicant will apply the definition of materials and
supplies in Reg. $ 1.162-3(a)(l) and willdeduct non-incidental materials and supplies
when they are used or consumed,
d. The Applicant's present overall melhod of accounting.
The Applicant's overall method of accounting is an accrual method.
Paee 3. Part II. Ouestion 12 - Incidentnl Material and Sunplies - Chanse #187
a. ltem(s) being changed,
The Applicant is changing its method of accounting for incidental materials and
supplies, as defined in Reg. $$ I . I 62-3(a)( I ) and (c)( I ), that are used or consumed in
its trade or business.
b. The Applicanl's presenl method of accountingfor the item(s) being changed.
Under its present method of accounling, the Applicant deducts incidental materials
and supplies when the nraterials and supplies are purchased.
c. The Applicanl's proposed nrelhod of accounlingfor lhe iten(s) being changed.
Under its proposed method, the Applicant will apply the definition of materials and
supplies in Reg. $ L162-3(a)(l) and will deduct incidental materials and supplies
when purchased.
4ofl9
Berkshire Hntharvay Inc.
EIN:47-0813844
Attachment to Form 3115, Application for Chnnge in Accounting Mcthod
Automatic Chnnge ##: 182,184, 186, 187,207
Tax Year Ending December 31,2014
d. The Applicutrl's presenl overall ntelhod of uccounling.
The Applicant's overall method of accounting is an accnml method.
Paee 3. Part II. Ouestion l2 - Disnositions of tansible denreciablc assets in a eenernl
asset account - Chanse #207
a. Item(s) being chcuryed.
'l'he Applicant is changing its method of accounting for detennining the retirenrent
loss on assels in a GAA account that were previously deducted as asset rcplacenrents
uerc lreated as capital items for tax purposes, but are now treated as a taxable repair
uttder the sal'e harbor provisions of Revenue Procedure 2013-24 which is being filed
as a concurrent automatic change of accounting method with the filing of this Form
3lts.
b. The Applicatil's presenl nrcthocl of accoutttittgfor lhe ilem(s) being chongecl,
Under its present rnethod of accoutrting, the Applicant trealed as retirenrent losses
assets that werc in a GAA account assets that were replaced by assets that were
treated as capital items undcr Section 263(a).
c, ?'he lpplicant's proposed method oJ'accounlingfor lhe item(s) being changecl.
Under its proposed method, the Applicant will not treat as a retirenrent assets that
have been replaced by assets which are treated as a taxable repair under the salb
harbor provisions of Revenue Procedure 2013-24 to determine whether expenditures
to maintain, replace or inrprove steam or electrical generation property must by
capitalized under lnternal Revenue Code $ 263(a) which is being filed as a concurrent
autonratic change of accounting rnethod with the filing of this Form 3l15.
(l) The taxpayer agrees to the following additional lenns and conditions:
Statement Required Under Revenue Procedure 2015-14, Section 6.40.5(r):
'l'axpayer is making thc changed specified in section 6.40.5(v) of the Revenue Procedurc.
Consequently, Taxpayer agrees to the following additional terms and conditions:
(i) a nornralization method of accounting (within the nreaning of $ 168(iX9)) will be used
tbr the public utility properly subject to the application;
5 of l9
Berkshire Hatharvay Inc.
EIN:47-0813E44
Attachmen"'f,flilj.l:ti*lllfi l'?;",":rffi,'iti5;;,,'nuMethod
Tax Year Ending December 3lr20l4
(ii) within 30 calendar days of filing the federal income tax return for the year of change,
Taxpayer will provide a copy of the completed application to any regulatory body having
jurisdiction over the public utility property subject to the application; and
(iii) as of the beginning of the year of change, Taxpayer will adjust its deferred tax
reserve sccount or similar accounl in Taxpayer's regulatory books of account by the
amount of the deferral of federal income tax liability associated with the $ a8l(a)
adjustment applicable to the public utility propetty subject to the applicalion.
d. The Applicarrl's p,'esenl o'perall melhod of accounting.
The Applicanl's overall method of accounting is an accrual method,
Pase 3. Psrt II. Ouestion 13. Deslrintion of Annlicant's Trades and Businesses
PacifiCorp is a public utility engaged in generation and transmission of electricity to
retail customers in six weslern states. Its principal business activity code is 221100.
Paee 3. Part II. Ouestion 14. Pronoscd Method and Use in Financial Statements
The proposed tax method of ascounting for Change #182, Change #184 and Change #207
does not meet generally accepted accounting principles as defined by the Financial
Accounting Standards Board, the Securities and Exchange Commission and the Federal
Energy Regulatory Commission. Therefore, these lwo proposed methods of accounting
will not bc used for applicant's books and records and financial statements,
Pfge 3. Part IV. Ouestion 25 - UnitsJf Pronertv and Maior Comnonents of
Generntion Propertv - Chanee #182
The $ 481(a) adjustnrent of $(18,227,625) is equal to the difference between the
Applicant's present and proposed methods as of January 1,2014.
Page 3. Part IV. Ouestion 25 - Repair. Maintenance. and Imnrovemcnt
Exnendltures - Chanee #184
The g 481(a) adjustment of $(22,864,71l) is equal to the difference between the
Applicanl's present and proposed methods as of January 1,2014.
Paee 3. Part IV. Ouestion 25 - Non-Incidental Materials and Suonlies - ChanHq
#186
6ofl9
Berkshire Hathnwny Inc.
EIN:47-0E13E44
Attachment to Form 3115, Application for Change in Accounting Method
Automrtlc Change #* lE?r lE4, 186, L87r207
Tax Year Ending December 3lr20l4
The Applicant is choosing to compute a modified $ a8l(a) adjustment laking into account
amounts paid or incurrpd in taxable years beginning on or after January 1,2014. Thus,
the $ 481(a) adjustment is $0.
Pase 3. Paf!.,IV. Ouestion 25 - Incldeutal Mntcrinls nnd Sunplies - Chanse #187
The Applicant is choosing to compute a modified $ 481(a) adjuslment taking into account
amounts paid or incurred in taxablc years beginning on or after January 1,2014. Thus,
the $ 481(a) adjustment is $0.
Pase 3. Part IV. Ouestion 25 - Disnosltlons of tapslble deoreciable assets in a
seneral asset nccount - Chanse #207
The $ 481(a) adjustment of $(26,6V2,739) is equal to the differcnce between the
Applicant's present and proposed methods as of January 1,2014.
P.!. t o, 19
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Pags 3, P.n V, Quettlon 25
Paclllcorp Ghangc fl t8'l
Vlntroe HACRS Llfr Functlon Bonuo
FERC IO8
Grolr Repelr
lOE Bonur
Deoreclrtlon
108
Deoroclallon
FERC IO7
Grorr Reonlr
2014 rf81(a)
CWP
Reodre
201:
2011
201t
201!
2013
201t
5
5,t!
20
20
20
Gleothermal
/Vird
Iransmlssion
Distribution
Seneratlon
ilv&o
50t6
50%
50%
50%
50%
50%
1o.ql8
6,220,795
4,9u,745
2,447,4e4
22.8tD1
(7,96S)
(3,1't0,398)
(2,492,373)
(1,233,E27)
(11.4@)
rr,osi:
(155.520,
(93,4841
(40,28q
tA28t
65,654
3,939,824
3,195,000
7,882,850
1.222.8U
65,654
6,375
6,804,502
5,593,915
9,070,408
1.233.857
3rrnd Total t3Jt1,03t (8.855,eg7,n4l t8.30&010 22,810,,,711
Page 12 ol 19
Berkshire Hathawny Inc.
EIN:47-0813844
Attachment to X'orm 3115, Application for Change in Accounting Method
Automatic Change #Hl 182,I84, I86, 1871207
Tax Year Ending December 3lr20l4
Exhibit I
rivate Letter Ru
Berkshlre Hathaway Energy Company Subgroup Accounting Method Changes and
P Letter
Corooratlon EIN
br.ef
Chonee Slotus Issue
MidAmerican Energy
Cnmnnnv
42-142s2t4 2009 Consent
Reccived
Change in nrethod of accounling for mixed
service costs under 0 263A
MidAmerican Energy
Company
42-t42s214 2009 Automatic Routine repairs and maintenancc costs on gas
netrvork assets ond associated retir€ments (2
nrethod chances)
MidAmerican Energy
Company
42-t425214 20t r Aulomatic Routine repairs and mainlenance costs on
nelwork assets and associated retirements -
Adoplion of Rev. Proc. 201 l-43 safe harbor
units of orooertv
MidAmerican Energy
Conpany
42-142s214 2013 Automalic Late General Asel Account election
pursuant to Rev, Proc.20l l-14 and Rev.
Proc.2012-20
MidAmerican Energy
Company
42-t425214 2014 Aulomatic
Concunenl
Adoption of Generation Sah Harbor Units of
Property Change # 182 and adoption offinal
tangible personal prop€rty regulations
Chanc,e ## 184. lt6. 187. 207
Kem River Gas
Transmission
Comoanv
76-0t8s455 2009 Aulomatic Routine repairs and maintenance costs on
nehvork assets and associaled relirements (2
method chane.es)
KR Holdings, LLC 75-304525t 20t4 Automatic
Concurrent
Adoplion of linal tangible personal property
resulalions Chanse rr# 184. 186. I E7
Northem Natural Gas
Cnmnanv
93-W32349 2014 Automatic
Concurrent
Adoption of final tangible personal propeily
reeulations Chance ## 184. lt6. I E7
PacifrCorp 93-0246090 2049 Withdrarvn
by Applicant
- Requested
Method
Change Did
Not Clcarly
Reflect
lncome
Change in method of accomting for mixed
serrice costs under $ 263A
PacifiCorp 93-0246090
I
20lt Automatic Rouline repairs and maintenance costs on
nelrvork assets and associated relirements -
Adoption of Rev. hoc. 201 l-43 safe harbor
units of orooertv
PacifiCorp 93-0246090 2012 Consent
Received
Request Permission under Regulation $$
30 I .9 100- | and 301 .9 I 00-3 for a 60-day
cxtcnsion of time to make an elcction under $
169and Regulation $ 1.169-4 forcerlified
oollution conlrol facilities
PacifiCom 93-0246090 20t3 Automatic Latc Gcneral Asset Account election
l3 of l9
Berkshire Hathaway Inc.
EINI 47-0813844
Attachment to Form 3115, Appllcrtion for Chrnge ln Accounting Method
Automatic Change #* 1821 184, 186, 1811207
Tax Year Endlng Deccmber 3lr20l4
pursuant to Rev. Proc.20l l-14 and Rev.
Proc.2012-20
Paci{iCorp 93-0246090 2014 Aulomatic
Concurrent
Adoption of Generation Safe Harbor Units of
Property Change fl I 82 and adoption of final
tangiblc personal property regulations
Chancc ## 184. 186- I87. 207
Nevada Porver
Company, Siena
Power Contoany
88-0420t04
88-00444 I 8
201 I Automatic Change in lhe determination of units of
property hr retiremenls of lransrnission and
distribution assets
Ncvada Porver
Company, Siena
Porver Comoanv
E8-0420r04
88-00444 I 8
20lt Automatic Transmission and distribution safe harbor
method for rcpairs and maintenance
Nevada Porver
Company, Siena
Porver Comoanv
88-0420t04
88-00444 I 8
w3tnal3 Wilhdrarvn/
Never
Perfected
General Asset Account Election Pursuant lo
Rev, Proc,20l l-14 and Rev. Proc.2012-20
NV Energy, Inc,,
Nevada Power
Company, Siena
PowerCompanv
88-0 I 98358
88-0420r04
88.00444 t8
l2ll9l20t3 Autonratic OeneralAssel Account Election Pursuanl to
Rev. Proc. 201 l-14 and Rev. Proc.2012-20
Nevada Poryer
Company, Siena
Porver Company
88-0420t04
8E-00444 I I 12il9n014 Automatic Change lo deducling amounts
incurred for repair and maintenance
solely of steam and electric porver
gGneration property and change in
melhod of identifying the unit of
property, or in the case of a building,
identifring lhe building structure or
building syslems Change # 184
Change to adopt the unil ofproperty
and major component definitions
provided in Rev. Proc.20l3-24 (for
steam and electric poryer generation property
Chance ,, 182
Nevada Porver
Company, Siena
Porver Comoanv
88-0420r04
88-00444 r 8
12il9n0t3 Automatic Change in determinalion of units of property
for retirements ofelectric and stcam
qeneration asscts Chanse #il l'18.179
Nevada Porver
Company, Siena
Porver Company
88-0420104
88-00444 I 8
20t4 Automalic Adoption of final tangible personal property
regulalions Change ## 184, 186, 187
CalEnergy Operating
Corporation
33-0268085 ill2n0t4 Aulomatic Adopliori of Oeneration Safe Harbor Units of
Property Change # 182 and adoption offinal
tangible personal property regulations
Chanse## 184.186.187
CE Gen Oil Company 76-0r3s007 ill2n0l4 Automatic Adoption ofGeneralion Saft Harbor Units of
Property Changc # I 82 and adoption of final
tangible pcrsonal property regulations
Chanee## 184.186.187
CE Leathers Company 27-1573694 6il2t2014 Automalic Adoption of Generation Safe Harbor Units of
Property Change # I 82 and adoption of final
tangiblc personal property regulations
Change #1, 184.186. 187
14 of l9
Berkshire Hatharvay Inc.
EIN:47-08f3844
Attnchment to Form 3115, Application for Change in Accounting Method
Automatlc Change #* t82r IE4, 186, 1871207
Tnx Year Ending December 3lr20l4
CE Turbo LLC 47-0812t59 6n2t2014 Aulomatic Adoption of Ceneration Safc Harbor Units of
hoperty Change # 182 and adoption of final
tangiblc personal property regulations
Chanfl,e ## t84. 186. 187
Del Ranch Company 27-a573463 610n0t4 Automatic Adoplion of Ocneralion Safe Harbor Units of
Propcrty Change # I 82 and adoplion of final
tangible personal property regulations
Chance## 184. lE6.187
Deserl Valley
Company
33-0335627 6n2t20t4 Automatic Adoption of Gencration Safe Harbor Units of
Propery Change # I 82 and adoption of final
tangible personal properly regulations
Chance## 184.186. 187
Elmore Company 27-15736t0 6il2120t4 Aulomatic Adoption of Generalion Safe Harbor Units of
Properly Change # lt2 and adoption offinal
tarigible personal propcrty regulations
Chanc,e,r# 184. 186. 187
Magma Porver
Company
95-3694478 6lt2l20t4 Aulomatic Adoption ofCeneralion Safe Harbor Units of
Proporty Change # I E2 and adoption of final
tangible personal property regulations
Channe#g t84.186.187
Salton Sea Brine
Processing Company
27-t573928 6il2t20t4 Automatic Adoption of Generation Safc Harbor Units of
Property Change # I 82 and adoption of final
tangible personal property regulations
Chansc ## 184. 186. 187
Sallon Sea Porver
Company
33-0s6047t 6il2t20t4 Automatic Adoption of Generation Safe Harbor Units of
Property Change # I 82 and adoption of final
tangible personal propcrty regulations
Chanse## 184.186.187
Salton Sea Porver
Generation Company
27-ts73861 6n2t20t4 Automatic Adoption of Ceneration Safe Harbor Units of
Property Change # 182 and adoption oflinal
hngible penonal propcrty regulations
Chanse## 184.186.187
Salton Sea Porver LLC 47.08r07r3 6nznat4 Autonntic Adoption of Generation Safe Harbor Units of
Property Change fl lA and adoption of final
tangible personal properly regulations
Chanee## 184.186. l8?
Vulcan Porver
Company
9s-2636765 6lt2a0t4 Aulomalic Adoption of Generation Safe Harbor Units of
Property Change # 182 and adoption offinal
tangible personal property regulations
Chanec## 184.186.187
VulcanlBN
Geothermal Porver
Company
27-t5?3792 6lnn0t4 Automatic Adoption of Generation Safe Harbor Units of
Property Changc # I E2 and adoption of frna!
tangible personal property regulations
Chance## 184.186. lE7
Quad Cities Energy
Company
42-t4t2950 20t4 Aulomatic
Concurrant
Adoption of Generation Safe Harbor Units of
Propcrty Changc # I 82 and adoption of final
tangible personal property regulations
Chanse## 184.186. I87
CalEnergy Generation
Oneralino Comoanr,
39-r988036 2014 Autonatic
Concurrent
Adoption of final tangiblc personal propcrty
reculalions Chancc Hll 184.186. 187
l5 of 19
Bcrlshire Hathnway Inc.
EIN:47-0813844
Attachment to Form 3115, Application for Change in Accounting Mcthod
Automatic Change ##: 182,184, 186, 187,207
Tax Year Ending December 3lr2014
Berkshire Hatharvay
Enersv Comoanv
94-22t3782 20t4 Autonratic
Concunent
Adoption of final tangible personal property
reeulations Chanee #fl 184, I 86. I 87
HorneServices of
America. lnc
4t-r94s806 20t4 Automalic
Concunent
Adoplion of final tangible personal property
resulalions Chanse ,,,, 184. 186. 187
HMSV Financial
Services. Inc
4t-2014075 20t4 Aulonralic
Concunenl
Adoption of final tangible personal property
resulalions Chanse ## I 84. I 86. I 87
HonreServices
Relocation. LLC
20-t65742',1 20t4 Automatic
Concunenl
Adoption of final tangible personal property
rclulalions Chanse ## 184. 186. I87
HomeServices
lnsurance, lnc
47-068 r 9s0 20t4 Aulomalic
Concunenl
Adoption of final langible personal property
reeulations Chanse #r, 184. 186. 187
lorva Realty
Cornpanies. lnc
42-079t64't 2014 Autonralic
Concurreni
Adoption of final tangible personal property
resulations Chanse ## 184. 186. 187
First Realty, Ltd 42-0870557 20t4 Autonratic
Concunent
Adoption of final tangiblc personal prcperty
regulations Chanse ,ll, 184. 186. 187
Midland Escron
Services
42-1309t89 2014 Automatic
Concurrent
Adoption of l'inal tangible personal property
resulations Chance ## 184. 186. 187
IMO Company, Inc 43-t67559?2014 Aulomatic
Concunent
Adoption of final langiblc personal property
res,ulations Change ## 184. 186. I 87
The Refenal Company 42-1329950 2014 Aulomatic
Concun'enl
Adoption of final tangible personal property
reeulations Clranse ,ll, 184. 186. 187
lola Realty lnsurance
Aeencv. lnc
42-0897364 2014 Aulomatic
Concurrelrt
Adoption of final tangible personal property
resulations Chanse ## 184. 186. 187
lorva Title Company 42-t249n2 20t4 Automatic
Concurrent
Adoption of final tangiblc personal property
resulations Chance llll 184. 186. 187
Real Eslate Links,
LI,C
42-t477597 20t4 Autonralic
Concurrenl
Adoption of ftnal tangible personal property
resulations Chans,e #ll 184. 186. 187
!rFR, lnc 20-228'143t 20t4 Aulomatic
Concun'ent
Adoption of final tangible personal property
resulations Chanee #r, 184. 186. 187
HonreServiccs of
lorva^ Inc
20-2754006 20r4 Automatic
Concurrenl
Adoption of frnal tangible personal property
res,ulations Chanse tlf, 184. 186. 187
Edina Financinl
Services. lnc
4t-1824325 20t4 Automatic
Concurrenl
Adoption of final tangible personal property
reculations Chanse ## 184. 186. 187
Edina Realty, Inc 4t-0809t24 20t4 Automalic
Concunenl
Adoption of final tangible personal property
reculalions Chanee #fl I 84. I 86. I 87
Edina Realty Title, lnc 4l-1556741 20t4 Autontatic
Concunenl
Adoption of final tangible personal propcrty
reeulations Chanee ## 184. 186. 187
Edina Realty Referal
Netrvork, lnc
4t-20r 1900 2014 Automatic
Concurenl
Adoption of final tangible personal property
rec,ulations Chanee ## 184. 186. 187
CBSHome RealEstate
Conroanv
47-0709483 20t4 Aulomatic
Conctrrrent
Adoption of final tangible personal property
reeulations Chanse #1, 184. 186. 187
CBSllomc Relocation
Services, lnc
47-0813t22 2014 Automatic
Concurrent
Adoption of final tangible personal property
reculations Chanee ,,fl 184. 186. 187
Nebraska Land Title &
Abstract Conroanv
42- 1480639 2014 Automatic
Conctrnenl
Adoplion of final tangible personal property
reculations Chanse ## 184. 186. 187
CBSHome RealEstate
of lou,a. lnc
20-1616046 2014 Aulornalic
Concurrent
Adoption of final tangible personal property
reculations Clranse ## 184- I86. 187
Real Estale Refcrral
Netrvork. lnc
47-0742467 2014 Automatic
Concunent
Adoption of firral tangible personal properly
resulalions Chanse ## 184. 186. 187
16 of l9
Berkshire Hathnway Inc.
EIN:47-0813844
Attachment to Form 3115, Application for Change in Accounting Method
Automatic Change ll#l 182,184, 186, lE7r207
Tax Yoar Ending December 3lr20l4
Reece & Nichols
Realtors. lnc
48-t03t064 20t4 Automatic
Concunent
Adoption of final tangible personal property
reculations Chanse ## 184. 186. 187
Reece & Nichols
Alliance. lnc
48-t t33651 2014 Automatic
Concurrenl
Adoption of final tangiblc personal property
reculations Chance ## 184. I85. 187
Kansas City Tille, lnc 43-t887243 2014 Automatic
Concurrenl
A&plion of final langible percdnal propefty
resulations Chance ## 184. lE6. I 87
Mid-America Refenal
Nelrvork. Inc
48-(B93844 2014 Aulomatic
Concunenl
Adoption of final tangible personal ptoperty
reculalions Chanse #f 184. lE6. 187
Reece Commercial,
Inc
48-t207012 2014 Automatic
Concunenl
Adoption of final tangible personal propcrty
reculalions Chance ## 184. 186. lt7
HomeServices of
Kentucky. lnc.
3 l-r655556 20t4 Automotic
Concurrent
Adoption of final tangible personal property
resulalions Chance ## 184. 186. 187
Roy tl. Long Realty
Company. lnc
E6-0t6s003 20t4 Aulomatic
Concurrenl
Adoption of final tangible personal property
reculations Chance ## 184. 186. lE7
Champion Realty,lnc s2-2202342 20r4 Automatic
Concurrent
Adoption of final tangible personal property
rcr,ulalions Chanc,e #r, 184. 186. 187
Chancellor Title
Services. Inc
52-t647848 2014 Aulomalic
Concurrenl
Adoption of final tangible penonal property
reculalions Chance ## 184. 186. 187
Professional Refenal
Organization. Inc
s2-ts53769 2014 Automatic
Concunent
Adoption of final tangible personal property
rcc,ulations Chancc ## 184. 186. 187
HomeServices of
Nebraska. lnc
7t-0932808 20t4 Automatic
Concurrent
Adoption of final langible personal propcrty
reculations Chanqe ## 184. 186. 187
CapitolTitle Company 47-0644826 20t4 Automatic
Concurrenl
Adoption of frnal tangible personal property
reculations Chanse #,, 184. 186. lt7
Larabee School of
Real Estate &
lnsurance^ lnc
47-08t6079 2At4 Automatio
Concunent
Adoption of final tangible personal property
regulations Change ## 184, 186, t 87
Nebraska Refenal,lnc 4',t-06445t2 20t4 Automatic
Concurrent
Adoption of final tangiblc penonal property
rcculalionsChance## 184. 186, 187
HonreServices of
California.lnc
27-00,00735 2014 Aulomatic
Concurrenl
Adoption of frnal langible personal property
rcculationsChance## 184. 186. lt7
Pickford Real Estate,
lnc
33-0960990 2014 Aulomatic
Concurrcnt
Adoption of final tangible personal propcrty
rec,ulalions Chancc ## 184. I 86. 187
Pickford Services
Companv- Inc
33-0s23297 20t4 Automalic
Concunent
Adoption of linal tangible personal property
ref,.ulations Chanse ## I 84. I E6. I E7
Pickford Escrorv
Comoany. Inc
33.0479882 20t4 Autonutic
Concurent
Adoption of final tangible personal property
reculations Chanpe ## 184.186. 1 87
The Escrorv Finn 0l-07t0909 2014 Automatic(.'oncrnreni Adoption of final tangible personal property
rcpulations Chanpe flfr 184- I 86- I 87
San Diego PCRE, Inc 33-0775008 20t4 Automatic
Concurrenl
Adoption of final tangible personal property
rerulationsChanse## 184. 186. 18?
HomeServices
Financial Holdings,
Inc
20-09979t9 20t4 Automatic
Concurrent
Adoption of final tangible personal property
regulalionsChange## 184, 186, 187
Cuarantee Real Estate 77-0267s13 20t4 Automatic
Concurenl
Adoption of final langible personal property
rcculations Chanse #il 184,1 86. 1 87
Guarantee Appraisal
Comoration
't7-0299786 2014 Automatic
Concunent
Adoption of final tangible posonal property
reeulationsChanee## 184. 186. 187
l7 of 19
Berkshire Hnthnrvay Inc.
EIN:47-08I3E44
Attachment to X'orm 3l 15, Applicntion for Change in Accounting Method
Automatic Chnnge lt#t 1821 184, 186, 187,207
Tax Year Endlng l)ccember 31,2014
lntero Rcal Estate
Services. lnc
7s-3075968 20t4 Autonatic
Concurrent
Adoption of final tangiblc personal property
resulalions Chanse ## 184. 186. 1 87
lntero Franchise
Services. Inc
20-t035906 2014 Automalic
Concurrenl
Adoption of final tangible personal property
regulations Chanee lll, 184.186. 187
lntero Real Estate
Holdincs.lnc.
20-88 t9780 2014 Automatic
Concurrenl
Adoption of final tangible personal property
resulationsChanse ## 184. 186. 187
lntero Refcna!
Services. Inc
32-0392701 2014 Aulomatic
Concunent
Adoption of final tangible personal property
reculationsChancc ## 184. 186. 187
JRHBW Realty.lnc
d/h/e/ RealtvSouth
63-0833 t02 20t4 Automatic
Concurrent
Adoption of final tangible personal property
reeulations Change #f 184. 186. 187
J.S. White Associates,
lnc
63- r02093 l 2014 Aulomatic
Concurrent
Adoplion of final tangible personal property
reculations Chanpe #r, 184. I 86. I 87
Roberts Brothers, lnc 63- t035638 2014 Automatic
Concurrent
Adoplion of final tangible personal property
reculations Chanse ## 184. 186. 1 87
Esslinger-Wooten-
Maxrvell,Inc
59-1220247 2014 Automatic
Concunenl
Adoption of final tangible personal property
resulalionsChanse #f 184. 186. I87
First Reserve
Insurancc. lnc
65-t040243 20t4 Automatic
Concrrnrenl
Adoption of final tangible personal property
rogulationsChanee## 184. 186. 187
Columbia Title of
Florida. lnc
59-t004 r 19 2014 Automatic
Concurrent
Adoption of final tangible personal property
reeulations Chance ## 1 84. 186. 1 87
HomeServices of
Florida. lnc
2A-0133249 20t4 Automatic
Concurrent
Adoption of final tangible pasonal property
resulationsChange## 184. 186. 187
E-W-M Refenal
Services. lnc
s9-2380937 20t4 Automatic
Concurrenl
Adoption of final tangible personal property
reculalionsChanee## 184. 186. 187
HomeServices of the
Carolina. Inc
20-t000367 20t4 Automatic
Concurrent
Adoption of final tangible personal property
reculations Chance ## 184. I86. l8?
Prcfened Carolinas
RealW.lnc
56-2042696 2014 Automatic
Concurrent
Adoption of final tangible personal property
recutalionsChanee## 184. 186. 187
Refenal Company of
North Carolina. Inc
56-t7t8il?20t4 Automalic
Concurrent
Adoption of final tangible personal property
regulations Change ## 184.186. 187
Jim Huff Realty, lnc 6t-0906I48 20t4 Automatic
Concunenl
Adoption of finnl tangible personal property
reeulations Chonee il# 184. I 86. I 87
Huff-Drees Realty, Inc 3t-t423685 2014 Automatic
Concurrenl
Adoption of final tangible personal prop€rty
reculations Chanee ## 184. 186. 187
HuffCommercial
Grouo. LLC
74-3t05r68 20t4 Automatic
Concurrenl
Adoption of final tangible personal property
resulationsChanee## 184. 186- 187
JBRC,lnc 6t-1326644 20t4 Automatic
Concurrenl
Adoption of final tangible personal prop€rty
rep,ulations Chanse H# 184. 186. lE7
HN RealEstate
Grouo. N.C.. lnc
58-2308348 20t4 Aulomatic
Concurrent
Adoption of final tangiblc personal property
rcculalions Chanse ## 184. 186- 187
HomeSvc of lL LLC
d/tr/a Koenig & Strey
OMAC RE
27-0707250 20t4 Automatic
Concurrenl
Adoplion of final tangible personal property
regulations Change il# 184, 186, I t7
HoneServices of
lllinois Holdines. LLC
4s-30308s9 2014 Automatic
Concurrenl
Adoption offinal tangible personal property
resulationsChansefl# 184. 186. 187
I{omeServices of
Oreson. LLC
4s-4447496 2014 Automatic
Concurrenl
Adoption of linal tangible personal property
reculalions Chanse ilil 184.186. 187
I8 of 19
Berkshire Hathaway Inc.
EIN:47-0813844
Attachment to Form 3115, Application for Change ln Accounting Method
Automatic Chrnge fr#z 182,1E4, 185, 187,207
Tax Year Endlng December 31,2014
HomeServices of
Washinclon. LLC
4s-4824233 20t4 Automatic
Concurrent
Adoption of final tangible personal property
resulations Chance ## I 84- I t6- I 87
PCRE, L.L.C.22-3552432 20t4 Automatic
Concurrenl
Adopion of final langible pcnonalproperty
rec.ulalions Chance ## lE4. 186. 187
CalEnergy
lnternational Services,
lnc,
47-0782328 20t4 Automatic
Concunent
Adopion of final tangiblc personal property
regulations Change ## lE4, lt6, lE7
MHC,lnc 42-t45t822 20t4 Automalic
Cnncrrrrenl
Adoption of final tangiblo perconal property
rarulationsChance## 184. 186. 187
Midrvest Capitol
Group. lnc.
42-t3050t r 20t4 Automatic
Corrcurrcnl
Adoption of final tangible personal property
requlationsChance## 184. 186. 187
Dakota Dunes
Developrnent
Comnanv
42-t329691 2014 Automatic
Concurrent
Adoption of final langible personal propcrty
rcgulationsChange #fl lt4,186, lt7
fivo Riverq lnc 42-148295t 20t4 Automalic
Concunenl
Adoption of final tangible perconal property
rcculationsChance il# 184.186. 187
l9 of l9