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HomeMy WebLinkAbout20030930Kelly Exhibits.pdfPacifiCorp Exhibit No., Page I of 55 Cue No. PAC-E-02- WItneSS: Andrea L. Kelly Introduction This PacifiCorp Inter-Jurisdictional Cost Allocation Protocol (the "Protocor') is the result of discussions that have occurred among representatives of PacifiCorp (the "Company ), Commission staff members and other interested parties from Utah, Oregon, Wyoming, Idaho and Washington regarding issues arising from the Company s status as a multi-jurisdictional utility. PacifiCorp will continue to plan and operate its generation and transmission system on a six-state integrated basis in a manner that minimizes total system costs to its retail customers. The Protocol describes how the costs and revenues associated with PacifiCorp s generation, transmission and distribution system will be assigned or allocated among its six state jurisdictions for purposes of establishing its retail rates. The body of the Protocol covers the following topics: Generation Costs Transmission Costs Distribution Costs Administrative and General Costs Special Contracts Sale of Generation and Transmission Assets Direct Access Loss of load Regulation of New Resources Sustainability of Protocol 1 Key staff in California monitored the proceedings and received relevant documents. 2 The Protocol is intended to afford PacifiCorp a reasonable opportunity to recover all of its prudently incurred costs. The assignment or allocation of a particular cost to a State pursuant to the Protocol is not intended to prejudge the prudence of that cost. PlcifiCorp ExhaJit No., Page 2 of 55Cue No. PAC-E-02- WitDess: ADdra L. Kelly Definitions of terms that are capitalized in the Protocol are set forth in Appendix A. A table identifying the allocation factor to be applied to each component of PacifiCorp s revenue requirement calculation is included as Appendix B. The algebraic derivation of each allocation factor is contained in Appendix C. II.Proposed Effective Date The Protocol will apply to all PacifiCorp retail rate proceedings initiated subsequent to November 1 2003. III.Classification of Resource Costs With the exception of Simple-Cycle Combustion Turbines, all Resource Fixed Costs, Wholesale Contracts and Short-term Purchases and Sales will be classified as 75 percent Demand-Related and 25 percent Energy-Related. Fixed Costs of Simple- Cycle Combustion Turbines will be classified as 100 percent Demand-Related. All costs associated with Non-Firm Purchases and Sales will be classified as 100 Percent Energy-Related. IV.Allocation of Resource Costs and Revenues Resources will be assigned to one of four categories for inter-jurisdictional cost allocation purposes: A. Seasonal Resources, B. Regional Resources, paciflCorp Exhibit No., Page 3 of 55 Case No. PAC-E-02- Witness: Andrea L. Kelly C. State Resources, or D. System Resources. There are three types of Seasonal Resources, three types of Regional Resources and two types of State Resources. The remainder are System Resources whi~h constitute the substantial majority of PacifiCorp s Resources. Costs and revenues associated with each category and type of Resource will be allocated on the following basis: Seasonal Resources Costs associated with the three types of Seasonal Resources will be assigned and allocated as follows: Simple-Cycle Combustion Turbines (SCCTs): All Fixed Costs associated with SCCTs will be allocated based upon the SSCCT (Seasonal System Capacity Combustion Turbine) Factor. All Variable Costs associated with SCCTs will be allocated based upon the SSECT (Seasonal System Energy Combustion Turbine) Factor. Seasonal Contracts: All Costs associated with the Seasonal Contracts will be allocated based upon the SSGP (Seasonal System Generation Purchases) Factor. Cholla IV! APS: All Fixed Costs associated with the Cholla Unit 4 and the associated Arizona Public Service Company Exchange Contract will be allocated based upon the SSGCH (Seasonal System Generation Cholla) Factor. All Variable Costs associated with Cholla Unit 4 and the associated PocifiCorp Exhibit No., Page 4 of 55No. PAC-E-02- WIIDess: ADdreaL. Kelly Arizona Public Service Company Exchange Contract will be allocated based upon the SSECH (Seasonal System Energy Cholla) Factor. Regional Resources Costs associated with the three types of Regional Resources will be assigned and allocated as follows: Hydro-Endowment: Retail customers in the former Pacific Power & Light jurisdictions of California, Oregon, Washington and eastern Wyoming will be deemed to be Hydro-Endowment Participants. All Costs associated with Hydro-Electric Resources will be assigned to and allocated among Hydro-Endowment Participants based upon the DGP Factor. Coal Endowment: Retail customers in the former Utah Power & Light jurisdictions of Utah, Idaho and western Wyoming will be deemed to be Coal-Endowment Participants. All Fixed Huntington Costs will be assigned to and allocated among Coal-Endowment Participants based upon the DGU Factor. All Variable Huntington Costs will be assigned to and allocated among Coal-Endowment Participants based upon the DEU Factor. First Major New Coal Resource: Oregon will have a one-time, irrevocable option to participate in the First Major New Coal Resource. That election will be made through a generation PociflCorp Exhibit No., Page 5 of55Cue No. PAC-E-02- WitDess: ADdra L. Kelly resource rate plan filing pursuant to ORS 757.212, to be initiated by PacifiCorp prior to committing to acquire the First Major New Coal Resource. If Oregon elects to participate in the First Major New Coal Resource, the Resource will be deemed a System Resource and its costs allocated accordingly. If Oregon elects to not participate in the First Major New Coal Resource, it will be directly assigned a share of the Fixed and Variable Costs of the Last Major New Baseload Resource. State Resources Costs and revenues associated with the two types of State Resources will be assigned as follows: Demand-Side Management Programs:Costs associated with Demand-Side Management Programs will be assigned on a situs basis to the State in which the investment is made. Benefits from these programs, in the form of reduced consumption, will be reflected through time in the Load-Based Dynamic Allocation Factors. Portfolio Standards: Costs associated with Resources acquired pursuant to a Portfolio Standard, which are excluded from the Company s rates in one or more States because such State or States conclude that a Portfolio Standard has unreasonably increased PacifiCorp s costs, will be assigned on a situs basis to the State adopting the standard. System Resources All Resources that are not Seasonal Resources, Regional Resources or State Resources will be deemed to be System Resources. All Fixed Costs and revenues associated with System Resources will be allocated based upon the SG Factor. All Variable Costs and revenues PIlCifi~1JI Exhibit No. 3, P"I!O6ofSSNo. PAC-E-02- 1IDess: ADdrea L. Kelly associated with System Resources will be allocated based upon the SE Factor. Allocation of Transmission Costs and Revenues Pre-RTO Costs associated with transmission assets and firm wheeling expense and revenues will be classified as 75 percent Demand-Related 25 percent Energy-Related and allocated among the States based upon the SG (System Generation) factor. Non-firm wheeling expense and revenues will be allocated among the States based upon the SE Factor. Post RTO At such time as PacifiCorp is a participant in an RTO, charges from the RTO will be allocated among the States based upon the same billing determinants relied upon by the FERC in setting the RTO' rates. Refunctionalization If the FERC causes the Company to refunctionalize assets that are currently functionalized as "transmission" to "distribution , the cost responsibility for any such refunctionalized assets will be assigned to the State where they are located. If the FERC causes the Company to refunctionalize assets that are currently functionalized as transmission" to "generation , the cost responsibility for any such refunctionalized assets will be allocated on the same basis as the costs of the generating plant with which such facilities are associated. pacifiCoIJI Exhibit No., Page 7 of 55 Case No. PAC-E-02- . Witness: Andrea L. Kelly VI.Assbmment of Distribution Costs All distribution-related costs that can be directly assigned will be directly assigned to a single state. VII.Allocation of Administrative and General Costs Administrative and general costs, costs of General Plant and costs of Intangible Plant will be allocated among States consistent with the factors set forth in Appendix B. VIII. Allocation of Special Contract Discounts Loads of Special Contract customers will be included in all Load-Based Dynamic Allocation Factors. Revenues received from Special Contract customers, before any discounts for Customer Ancillary Service Attributes of the Special Contract, will be assigned to the State where the Special Contract customer is located. Discounts from tariff prices provided for in Special Contracts that recognize the Customer Ancillary Service Contract attributes of the Contract, and payments to retail customers for Customer Ancillary Services will be allocated among States on the same basis as System Resources. The Commission with jurisdiction over a Special Contract will make a determination of the fair market value of any Customer Ancillary Service Contract attributes of a Special Contract. IX.Allocation of Gain or Loss from Sale of Resources or Transmission Assets Any loss or gain from the sale of a Resource (other than a Freed-Up Resource) or a transmission asset will be allocated among States based upon the allocation factor used to allocate the Fixed Costs of the Resource or the transmission asset at the time of its sale. Each State Commission will determine the appropriate allocation of loss PocmCoIJI Exhibit No. 3, Page 8of5SCue No. PAC-E-02- Witness: ADdra L. Kelly or gain allocated to that State as between State customers and PacifiCorp shareholders. Implementation of Direct Access Prol!rams Allocation of Costs and Benefits of Freed-Up Resources Load of Direct Access Customers will continue to be treated as retail load in the State in which they are located for purposes of calculating all Load-Based Dynamic Allocation Factors related to Resource costs. Resource Sale Approval Any proposed sale of a Freed-Up Resource will be subject to applicable regulatory review and approval based upon a "no-harm standard. States implementing Direct Access Programs that involve the sale of Freed-Up Resources will endeavor to propose a method for allocating the gain or loss on a sale among States in a manner that satisfies the "no-harm" standard in respect to customers in the other States. No Commission will require a sale of Freed-Up Resources to be consummated if the proposed allocation of the gain or loss from the sale among States would cause the Company to distribute more than the total gain on a sale or recover less than the full amount of the total loss on a sale. PacifiCorp Exhibit No. 3, Page 9of55 Cue No. PAC-E-O2- Witness: ADdra L. Kelly Allocation of Revenues and Costs from Direct Access Purchases and Sales Revenues and costs from Direct Access Purchases and Sales will be assigned situs to the State where the Direct Access Customers are located and will not be included in Net Power Costs. XI.Loss or Increase in Load Any loss or increase in retail load occurring as a result of condemnation or municipalization, sale or acquisition of new service territory which involves less than five percent of system load, realignment of service territories, changes in economic conditions or gain or loss of large customers will be reflected in changes in Load- Based Dynamic Allocation Factors. The allocation of costs and benefits arising from merger, sale and acquisition transactions proposed by the Company involving more than five percent of system load will be dealt with on a case-by-case basis in the course of Commission approval proceedings. Commi~el!Ulation of Resources PacifiCorp shall plan and acquire new Resources on a system-wide least cost, least risk basis. All prudently incurred investments in Resources will be reflected in rates on a cost-of-service basis. XIII. Sustainabilitv of Protocol Issues of Interpretation If questions of interpretation of the Protocol arise during rate proceedings and/or audits of results ofPacifiCorp s operations, parties will attempt to resolve them with reference to testimony offered PacifiCorp Exhibit No. 3, page IOof55 Case No. P AC.E-O2- Witness: Andrea L. Kelly during proceedings related to Commission ratification of the Protocol and Commission orders ratifying the Protocol. MSP Standing Committee An MSP Standing Committee will be organized consisting of one member of each Commission. The chair of the MSP Standing Committee will be elected each year by the members of the Committee. At least once during each calendar year, PacifiCorp will convene a meeting of the MSP Standing Committee and interested parties from all States for the purpose of discussing emerging inter- jurisdictional issues facing the Company and considering possible amendments to the Protocol that would be equitable to PacifiCorp customers in all States and to the Company. The MSP Standing Committee will have discretion to determine how best to encourage consensual resolution of issues arising under the Protocol. Its actions may include, but will not be limited to: a) appointing a subcommittee of interested parties to study an issue and make recommendations or b) retaining (at the Company s expense) one or more disinterested parties to make advisory findings on issues of fact arising under the Protocol. Protocol Amendments Proposed amendments to the Protocol will be submitted by PacifiCorp to each Commission for ratification. The Protocol will only be deemed to have been amended if each of the Commissions who initially ratified the Protocol ratifies the amendment. PacifiCorp will not seek Commission ratification of any amendment to the Protocol unless and until it has provided interested parties with at least six months advance notice of its intent to do so and endeavored to obtain PacmCorp Exhibit No., Page II of 55 Cue No. PAC-E-02- Witness: Andrea L. Kelly consensus regarding its proposed amendment. Prior to departing from the terms of the Protocol, consistent with their legal obligations Commissions will endeavor to cause their concerns to be presented at meetings of the MSP Standing Committee and interested parties from all States in an attempt to achieve consensus on a proposed resolution of those concerns. APPEND IX A DEFINED TERMS PlcifICoIJI Exhibit No. 3, Pagel2of55Cue No. PAC-E-02- Witness: Andrea L. Kelly Defined Terms For purposes of this Protocol, the following terms will have the following meanings: Coal Endowment" means the process of allocating Huntington Costs to some States. Coal Endowment Participants" means the Company s retail customers in Utah, Idaho and western Wyoming. Coincident Peak" means the hour each month that the combined demand of all PacifiCorp retail customers is greatest. In States using an historic test period, Coincident Peak is based upon actual, metered load data. In States using future test periods, Coincident Peak is based upon forecasted loads. Company" means PacifiCorp. Commission" means a utility regulatory commission in a State. Customer Ancillary Service Contracts" means contracts between the Company and a retail customer pursuant to which the Company pays the customer for the right to curtail service so as to lower the costs of operating the Company s system. Demand-Related Costs" means capital and other Fixed Costs incurred by the Company in order to be prepared to meet the maximum demand imposed upon its system. Demand-Side Management Programs" means programs intended to improve the efficiency of electricity use by PacifiCorp s retail customers. Direct Access Customers" means retail electricity consumers located in PacifiCorp service territory who purchase electricity directly from a supplier other than PacifiCorp pursuant to a Direct Access Program. Direct Access Program" means a law or regulation that permits retail consumers located in PacifiCorp s service territory to purchase electricity directly from a supplier other than PacifiCorp. Direct Access Purchases and Sales" means Wholesale Contracts and Short-Term Purchases and Sales entered into by PacifiCorp either to supply customers who have become Direct Access Customers or to dispose of Freed-Up Resources. Appendix A """mCoI)! Exhibit No., Page 13 ofS5No. PAC-E-02- rtoess: ADdrea L. Kelly Energy-Related Costs" means costs, such as fuel costs that vary with the amount of energy delivered by the Company to its customers during any hour plus any portion of Fixed Costs that have been classified as Energy-Related. Exchange Contracts" means Wholesale Contracts pursuant to which PacifiCorp accepts delivery of power at one place and/or point in time and delivers power at a different place and/or point in time. FERC" means the Federal Energy Regulatory Commission. First Major New Coal Resource" means the first Resource planned to be acquired by PacifiCorp subsequent to January 1,2004 that: (a) provides for more than 300 megawatts of capacity for at least 25 years, and (b) whose fuel source is principally coal. Fixed Costs" means costs incurred by the Company that do not vary with the amount of energy delivered by the Company to its customers during any hour. Freed-Up Resources" means Resources made available to the Company as a result of its customers becoming Direct Access Customers. General Plant" means capital investment included in FERC accounts 389 through 399. Huntington Costs" means the costs of owning and operating the Huntington Generating Station and a portion of the costs of owning and operating the Deer Creek Mine equal to the percentage of the coal produced at the Deer Creek Mine used to fuel the Huntington Generating Station. Hydro-Electric Resources" means: (a) Company-owned hydro-electric plants located in Oregon, Washington or California; (b) Mid-Columbia Hydro Contracts, or (c) Wholesale Contracts entered into by PacifiCorp to directly amend or replace Mid-Columbia Hydro Contracts. Hydro-Endowment" means the process of allocating the costs of Hydro-Electric Resources to some States. Hydro-Endowment Participants" means the Company s retail customers in Oregon Washington, eastern Wyoming and California. Appendix A """mCorp Exhibit No. 3, Pagel4of55Cue No. PAC-E-O2- Witness: Andrea L. Kelly Intangible Plant" means capital investment included in FERC accounts 301 through 303. Last Major New Baseload Resource" means the last Resource going into to service prior to the commercial operation date of the First Major New Coal Resource that: (a) provides for more than 300 megawatts of capacity for at least 25 years, and (b) that is not fueled principally by coal. Load-Based Dynamic Allocation Factor" means an allocation factor that is calculated using States' monthly energy usage and/or States ' contribution to monthly system Coincident Peak. Mid-Columbia Hydro Contracts" means Wholesale Contracts in effect on January 1 2004 pursuant to which all the power supplied to PacifiCorp is generated at hydro-electric plants located in the Mid-Columbia region. Net Power Costs" means PacifiCorp s fuel and wheeling expenses and costs and revenues associated with Wholesale Contracts, Seasonal Contracts, Short-Term Purchases and Sales and Non-Firm Purchases and Sales. Non-Firm Purchases and Sales" means transactions at wholesale that are not Wholesale Contracts, Seasonal Contracts, Short-term Purchases or Sales or Direct Access Purchases or Sales. Portfolio Standard" means a State law or regulation that requires PacifiCorp to acquire: (a) a particular type of Resource, (b) a particular quantity of Resources, (c) Resources in a prescribed manner or (d) Resources located in a particular geographic area. Protocol" means this PacifiCorp Inter-Jurisdictional Cost Allocation Protocol. Regional Resources" means Resources whose associated costs and revenues are allocated to more than one State but fewer than all States so as to accommodate regional policy preferences. Appendix A PacmCoIJI Exhibit No. 3, Page 15 of 55 Cue No. PAC-E-02- . Witness: ADdra L. Kelly Resources" means Company-owned and leased generating plants and mines, Wholesale Contracts, Seasonal Contracts, Short-Term Purchases and Sales and Non-firm Purchases and Sales. RTO" means a Regional Transmission Organization. Short-Term Purchases and Sales" means physical or financial contracts pursuant to which PacifiCorp purchases, sells or exchanges firm power at wholesale and Customer Ancillary Service Contracts that are less than one year in duration. Simple-Cycle Combustion Turbines" or "SCCTs" means simple-cycle combustion turbine generating units. Seasonal Contract" means a Wholesale Contract pursuant to which the Company acquires power for five or less months during more than one year. Seasonal Resource" means: (a) a SCCT owned or leased by the Company, (b) any Seasonal Contract or c) Cholla Unit 4. Special Contract" means a contract entered between PacifiCorp s and one of its retail customers with prices, term and conditions different from otherwise-applicable tariff rates. Special Contracts may provide for a discount to reflect Customer Ancillary Services Contract attributes. State Resources" means Resources whose costs are assigned to a single State to accommodate State-specific policy preferences. System Resources" means Resources that are not Seasonal Resources, Regional Resources or State Resources and whose associated costs and revenues are allocated among all States on a dynamic basis. State" means Utah, Oregon, Wyoming, Idaho, Washington or California. Variable Costs" means costs incurred by the Company that vary with the amount of energy delivered by the Company to its customers during any hour. Appendix A PacmCoIJI Exhibit No. 3, Pagel6ofSS Cue No. PAC-E-02-3 W1Ines8: Andrea L. Kelly Wholesale Contracts" means physical or financial contracts pursuant to which PacifiCorp purchases, sells or exchanges firm power at wholesale and Customer Ancillary Service Contracts that have a term of one year or longer. Appendix A APPEND IX B ALLOCA TI ON FACTOR APPLIED TO EA COMPONENT OF REVENUE REQUIREMENT PacifiCo Exhib. I)! Cue;:"N~. 3, Pagel7ofSS W. . "C-E-Q2-rtuess: Andrea L Kelly APPENDIX B Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Sales to Ultimate Customers440 Residential Sales DESCRIPTION AllOCATION FACTOR Direct assigned - Jurisdiction 442 Commercial & Industrial Sales Direct assigned - Jurisdiction 444 Public Street & Highway Ughting Direct assigned - Jurisdiction 445 Other Sales to Public Authority Direct assigned - Jurisdiction 448 Interdepartmental Direct assigned - Jurisdiction 447 Sales for Resale Direct assigned - Jurisdiction Non-Rnn Rnn 449 Provision for Rate Refund Direct assigned - Jurisdiction Other Electric Operating Revenues450 Forfeited Discounts & Interest Direct assigned - Jurisdiction 451 Mise Electric Revenue Direct assigned - Jurisdiction Other - Common 454 Rent of Electric Property Direct assigned - Jurisdiction Common Appendix B PacifiCorp Exhibit No. 3, Pagel8ofSS Cue No. PAC-E-O2- Witness: Andrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DESCRIPTION ALLOCATION FACTOR 456 Other Electric Revenue Direct assigned - Jurisdiction Wheeling Non-finn, Other Common Wheeling - Rnn, Other Miscellaneous Revenues 41160 Gain on Sale of Utility Plant - CR Direct assigned - Jurisdiction Production, Transmission General Office 41170 Loss on Sale of Utility Plant Direct assigned - Jurisdiction Production, Transmission General Office 4118 Gain from Emission Allowances S02 Emission Allowance sales 41181 Gain from Disposition of NOX Credits NOX Emission Allowance sales 421 (Gain) Loss on Sale of Utility Plant Direct assigned - Jurisdiction Production, Transmission General Office Miscellaneous Expenses4311 Interest on Customer Deposits Utah Customer Service Deposits Appendix B Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Steam Power Generation 500,502, 504-514 501 503 Nuclear Power Generation 517 - 532 DESCRIPTION ALLOCATION FACTOR Operation SupelVision & Engineering Remaining Steam Planls Peaking Planls Cholla Huntington SSCCT SSGCH DGU Fuel Related Remaining steam planls Peaking Plants Cholla Huntington SSECT SSECH DEU Steam From Other Sources Steam Royalties Nuclear Power O&M Nuclear Planls Hydraulic Power Generation535 - 545 Hydro O&M ~r Power Generation 546, 548-554 547 Other Power Supply 555 556 - 557 Appendix B Pacific Hydro East Hydro DGP Operation Super & Engineering Other Production Plant Fuel Other Fuel Expense Purchased Power Direct assigned - Jurisdiction Rrm Non-firm DGP SSGC Mid C Contracts, 100 MW Hydro Extension Peaking Contracts System Control & Load Dispatch Other Expenses PacifiCorp Exhibit No. 3 Page 19ofSS Case No. P AC-E-02-3 . Witness: Andn:a L. Kelly paciflCorp Exhibit No.3, Page 20 of Case No. PAC.E-02- Witness: Andrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT TRANSMISSION EXPENSE 560-564, 566-573 Transmission O&M DESCRIPTION ALLOCATION FACTOR Transmission Plant 565 Transmission of Electricity by Others Firm Wheeling Non-Firm Wheeling DISTRIBUTION EXPENSE580 - 598 Distribution O&M Direct assigned - Jurisdiction Other Distribution SNPD CUSTOMER ACCOUNTS EXPENSE901 - 905 Customer Accounts O&M Direct assigned. Jurisdiction Total System Customer Related CUSTOMER SERVICE EXPENSE907 - 910 Customer Service O&M Direct assigned - Jurisdiction Total System Customer Related SALES EXPENSE 911-916 Sales Expense O&M Direct assigned. Jurisdiction Total System Customer Related ADMINISTRATIVE" GEN EXPENSE 920-935 Administrative & General Expense Direct assigned. Jurisdiction Customer Related General FERC Regulatory Expense Appendix B PacifiCorp Exhibit No. 3, Page 21 of 5 5 Cue No. P AC-E-O2- Witness: Andrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DEPRECIATION EXPENSE4O3SP Steam Depreciation DESCRIPTION ALLOCATION FACTOR Remaining Steam Plants Peaking Plants Cholla Huntington SSCCT SSGCH DGU 403NP Nuclear Depreciation Nuclear Plant 4O3HP Hydro Depreciation Pacific Hydro East Hydro DGP 4O30P Other Production Depreciation Other Production Plant 4O3TP Transmission Depreciation Transmission Plant 403 Distribution Depreciation Direct assigned - Jurisdiction Land & Land Rights Structures Station Equipment Poles & Towers Leased Property Street Ughting OH Conductors UG Conduit UG Conductor Une Trans Services Meters Inst Gust Pram Appendix B PacifiCorp . Exhibit No., Page 22 of 55 Case No. PAC-E-02- Witoess: Andrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC 4O3GP 4O3MP Appendix B DESCRIPTION AllOCATION FACTOR General Depreciation Distribution Remaining Steam Plants Peaking Plants Cholla SSCCT SSGCH DGU DGP Huntington Pacific Hydro East Hydro Transmission Customer Related General SO Mining Depreciation Remaining Mining Plant Deer CreeklEnergy West (Huntington)DGU """ifiCorp Exhibit No., Page 23 of 55Cue No. PAC-E-O2- Witness: Andrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT AMORTIZATION EXPENSE404GP Amort of L T Plant - Capital Lease Gen Direct assigned - Jurisdiction General Customer Related DESCRIPTION ALLOCATION FACTOR 404SP Amort of L T Plant - Cap Lease Steam Steam Production Plant 4O41P Amort of L T Plant -Intangible Plant Distribution Production, Transmission General Mining Plant Customer Related 4O4MP Amort of L T Plant. Mining Plant Mining Plant 4O4HP Amortization of Other Electric Plant Pacific Hydro East Hydro DGP 405 Amortization of Other Electric Plant Direct assigned - Jurisdiction 406 Amortization of Plant Acquisition Adj Direct assigned - Jurisdiction Production Plant 407 Amort of Prop Losses, Unrec Plant, ete Direct assigned - Jurisdiction Production, Transmission Trojan TROJP Appendix B PlCifiCorp Exhibit No. 3, P"l!O24ofSSCue No. PAC-E-O2-Witoess: Andrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Taxes Other Than Income DESCRIPTION ALLOCATION FACTOR 408 Taxes Other Than Income Direct assigned - Jurisdiction Property General Payroll Taxes Mise Energy Mise Production GPS DEFERRED ITC 41140 Deferred Investment Tax Credit - Fed ITC DGU 41141 Deferred Investment Tax Credit -Idaho ITC DGU Interest Expense 427 Interest on Long-Term Debt Direct assigned. Jurisdiction Interest Expense SNP 428 Amortization of Debt Dise & Exp Interest Expense SNP 429 Amortization of Premium on Debt Interest Expense SNP 431 Other Interest Expense Interest Expense SNP 432 AFUDC - Borrowed AFUDC SNP Interest & Dividends 419 Interest & Dividends Interest & Dividends SNP Appendix B PacifiCorp Exhibit No. 3, Page 25 of 55 Case No. P AC-E-O2- Witness: Andrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DEFERRED INCOME TAXES DESCRIPTION ALLOCATION FACTOR 41010 Deferred Income Tax - Federal- Direct assigned - Jurisdiction Electric Plant in Service General Property Tax related Miscellaneous DITEXP DGP GPS SNP TROJP SNPD Pacific Hydro Production, Transmission Customer Related Trojan Distribution Mining Plant 41011 Deferred Income Tax - State-DR Direct assigned - Jurisdiction Electric Plant in Service Trojan Distribution Mining Plant DITEXP DGP GP5 SNP TROJP 5NPD Pacific Hydro Production, Transmission Customer Related General Property Tax related Miscellaneous 41110 Deferred Income Tax - Federal-CR Direct assigned - Jurisdiction Electric Plant in Service Property Tax related Miscellaneous DITEXP DGP GP5 5NP TROJP 5NPD Pacific Hydro Production, Transmission Customer Related General Trojan Distribution Mining Plant Appendix B Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT 41111 Appendix B DESCRIPTION ALLOCATION FACTOR Deferred Income Tax - State-GR Direct assigned - Jurisdiction Electric Plant in Service DITEXP DGP GPS SNP TROJP SNPD Pacific Hydro Production, Transmission Customer Related General Property Tax related Miscellaneous Trojan Distribution Mining Plant PacifiCoIJI Exhibit No. 3, Page 26 of 55 Cue No. P AC-E-O2- Witness: ADdra L. Kelly PacifiCoIJI Exhibit No., P"I!O 27 of 55 Cue No. PAC-E-02-Witneso: Andrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT SCHEDULE - M ADDITIONSSCHMAF Additions - Flow Through Direct assigned - Jurisdiction DESCRIPTION ALLOCATION FACTOR SCHMAP Additions-Permanent Mining related General SCHMAT Additions-Temporary Direct assigned - Jurisdiction Contributions in aid of construction Miscellaneous Property Tax General Depreciation CIAC SNP TROJP DGP GPS SCHMDEXP Trojan Pacific Hydro Mining Plant Production, Transmission SCHEDULE - M DEDUCTIONSSCHMDF Deductions - Row Through Direct assigned - Jurisdiction Production, Transmission Pacific Hydro DGP SCHMDP Deductions-Permanent Direct assigned. Jurisdiction Mining Related Miscellaneous General SNP SCHMDT Deductions - Temporary Direct assigned - Jurisdiction Bad Debt Miscellaneous Depreciation Distribution BADDEBT SNP DGP GPS TAXDEPR SNPD Pacific Hydro Mining related Production, Transmission Property Tax General Appendix B PacifiCorp Exhibit No., Page 28 of 55 Cue No. PAC-E-O2- Witness: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DESCRIPTION AllOCATION FACTOR State Income Taxes 40911 State Income Taxes Income Before Taxes IBT 40910 40910 FIT True-up Wyoming Wind Tax Credit Appendix B """ifiCoIJI Exhibit No., Page 29 of 55 Cue No. PAC-E-02- Witness: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Steam Production Plant 310 - 316 DESCRIPTION ALLOCATION FACTOR Remaining Steam Plants Peaking Plants Cholla Huntington SSCCT SSGCH DGU Nuclear Production Plant 320-325 Nuclear Plant Hydraulic Plant 330-336 Pacific Hydro East Hydro DGP Other Production Plant 340-346 Other Production Plant TRANSMISSION PLANT 350-359 Transmission Plant DISTRIBUTION PLANT 360-373 Direct assigned - Jurisdiction Appendix B Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT GENERAL PLANT 389 - 398 399 399L 1011390 Appendix B DESCRIPTION ALLOCATION FACTOR Distribution Remaining Steam Plants Peaking Plants Chona SSCCT SSGCH DGU DGP Huntington Pacific Hydro East Hydro Transmission Customer Related General SO Coal Mine Remaining Mining Plant Deer CreeklEnergy West (Huntington)DEU WIDCO Capital Lease WIDCO Capital Lease General Capital Leases Direct assigned - Jurisdiction General Unclassified Gen Plant - Acct 300 Distribution Remaining Steam Plants Peaking Plants Chona SSCCT SSGCH DGU DGP Huntington Pacific Hydro East Hydro Transmission Customer Related General pacirlCorp Exhibit No. 3, P"I!O 30ofSS Case No. PAC-E-O2- Witoess: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT INTANGIBLE PLANT 301 302 303 303 Appendix B DESCRIPTION ALLOCATION FACTOR Organization Direct assigned - Jurisdiction Franchise & Consent Direct assigned - Jurisdiction Production, Transmission Miscellaneous Intangible Plant DistribUlion Remaining Steam Plants Peaking Plants Cholla SSCCT SSGCH DGU DGP Huntington Pacific Hydro East Hydro Transmission Customer Related General Less Non-Utility Plant Direct assigned - Jurisdiction PacifiCoIJI Exhibit No., Page 31 of 55 Cue No. PAC-E-02. Witness: ADdra L. Kelly """ifiCoIJI Exhibit No., Page 32ofSSCue No. PAC-E-02- Witness: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Rate Base Additions 105 114 115 120 124 182W 186W 151 152 25316 25317 Appendix B DESCRIPTION ALLOCATION FACTOR Plant Held For Future Use Direct assigned - Jurisdiction Production, Transmission Mining Plant Electric Plant Acquisition Adjustmenls Direct assigned - Jurisdiction Production Plant Accum Provision for Asset Acquisition Adjustments Direct assigned - Jurisdiction Production Plant Nuclear Fuel Nuclear Fuel Weatherization Direct assigned - Jurisdiction General Weatherization Direct assigned - Jurisdiction Weatherization Direct assigned - Jurisdiction Fuel Stock Other Steam Production Plant Huntington DEU Fuel Stock - Undistributed Other Steam Production Plant Huntington DEU DG& T Wolking Capital Deposit Mining Plant DG&T Working Capital Deposit Mining Plant """iflCorp Exhibit No., P"I!O 33 of 55 Cue No. PAC-E-02- Witness: ADdrea L. Kelly Allocation Factor Applied to each Component of Revenue Requirement 25319 154 163 25318 FERC ACCT 165 182M 186M Appendix B DESCRIPTION ALLOCATION FACTOR Provo Wolking Capital Deposit Mining Plant Materials and Supplies Direct assigned - Jurisdiction Production, Transmission Mining General SNPPS SNPPH SNPD Production-Common Hydro Distribution Stores Expense Undistributed General Provo Wolking Capital Deposit Provo Wolking Capital Deposit SNPPS Prepayments Direct assigned - Jurisdiction Property Tax Production, Transmission Mining General GPS Mise Regulatory Assets Direct assigned - Jurisdiction Production, Transmission Cholla Transaction Costs SSGCH Mining General Mise Deferred Debits Direct assigned - Jurisdiction Production, Transmission General Mining Production - Common SNPPS Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Working Capital CWC OWC 131 135 143 232 232 253 25330 Miscellaneous Rate Base 18221 18222 141 Appendix B DESCRIPTION ALLOCATION FACTOR Cash Working Capital Direct assigned - Jurisdiction Other Working Capital Cash Working Funds Other Accounts Receivable SNP Accounts Payable Accounts Payable Deferred Hedge Other Deferred Credits - Mise Unrec Plant & Reg Study Costs Direct assigned - Jurisdiction Nuclear Plant - Trojan Trojan Plant Trojan Plant TROJP TROJD Impact Housing - Notes Receivable Employee Loans - Hunter Plant PacifiCoIJI . Exhibit No., Page 34 of 55 Cue No. P AC-E-O2- Witness: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Rate Base Deductions 235 2281 2282 2283 22841 22842 252 25399 190 281 Appendix B DESCRIPTION ALLOCATION FACTOR Customer Service Deposits Direct assigned - Jurisdiction Proy for Property Insurance Proy for Injuries & Damages Proy for Pensions and Benefits Accum Misc Oper Pray-Black Lung Mining Accum Misc Oper Pray-Trojan Trojan Plant TROJD Customer Advances for Construction Direct assigned - Jurisdiction Production, Transmission Customer Related Other Deferred Credits Direct assigned - Jurisdiction Production, Transmission Mining Accumulated Deferred Income Taxes Direct assigned - Jurisdiction Bad Debt Pacific Hydro Production, Transmission Customer Related BADDEBT DGP SNP TROJP General Miscellaneous Trojan Accumulated Deferred Income Taxes Production, Transmission PacifiCo Exlt;b . ~ :O~A~.:".,~ 35 ofSSWitness. A_~- .....~-.,u-L.Ke"y """ifiCoIJI Exhibit No. 3, Page 36ofSS Cue No. PAC-E-02- Witness: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT 282 283 255 Appendix B DESCRIPTION ALLOCATION FACTOR Accumulated Deferred Income Taxes Direct assigned - Jurisdiction Depreciation Hydro Pacific DITBAL DGP SNP TROJP Production, Transmission Customer Related General Miscellaneous Trojan Accumulated Deferred Income Taxes Direct assigned - Jurisdiction Depreciation Hydro Pacific Production, Transmission Customer Related General DITBAL DGP SNP TROJP Miscellaneous Trojan Accumulated Investment Tax Credit Direct assigned - Jurisdiction Investment Tax Credits 1TC84 ITC85 1TC86 ITcaa 1TC89 ITC90 DGU Investment Tax Credits Investment Tax Credits Investment Tax Credits Investment Tax Credits Investment Tax Credits Investment Tax Credits P""iflColJI Exhibit No., Page 37 of 55 Case No. PAC-E-02- Witness: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC AQQI PRODUCTION PLANT ACCUM DEPRECIATION108SP Steam Prod Plant Accumulated Depr Remaining Steam Plants Peaking Plants Chona Huntington DESCRIPTION ALLOCATION FACTOR SSCCT SSGCH DGU 108NP Nuclear Prod Plant Accumulated Depr Nuclear Plant 108HP Hydraulic Prod Plant Accum Depr Pacific Hydro East Hydro DGP 1080P Other Production Plant - Accum Depr Other Production Plant TRANS PLANT ACCUM DEPR108TP Transmission Plant Accumulated Depr Transmission Plant DISTRIBUTION PLANT ACCUM DEPR 108360 - 108373 Distribution Plant Accumulated Depr Direct assigned - Jurisdiction 108000 Unclassified Dist Plant - Acct 300 Direct assigned - Jurisdiction 108DS Unclassified Dist Sub Plant - Acct 300 Direct assigned - Jurisdiction 108DP Unclassified Dist Sub Plant - Acct 300 Direct assigned - Jurisdiction Appendix B """ifiCoIJI Exhibit No. 3, Page 38 of 55Cue No. PAC-E-O2- Witness: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT GENERAL PLANT ACCUM DEPR108GP General Plant Accumulated Depr Distribution Remaining Steam Plants Peaking Plants Cholla DESCRIPTION ALLOCATION FACTOR Customer Related General SO SSCCT SSGCH DGU DGP Huntington Pacific Hydro East Hydro Transmission 108MP Mining Plant Accumulated Depr. Other Mining Plant Deer CreeklEnergy West (Huntington)DEU 108MP Less Centralia Situs Depreciation Direct assigned - Jurisdiction 1081390 Accum Depr - Capital Lease General 1081399 Accum Depr - Capital Lease Direct assigned - Jurisdiction Appendix B """ifiCoIJI Exhibit No., Page 39 of 55Cue No. PAC-E-O2- Witness: ADdra L. Kelly Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT ACCUM PROVISION FOR AMORTIZATION111SP Accum Proy for Amort-Steam Remaining Steam Plants Peaking Plants Cholla DESCRIPTION ALl..OCATION FACTOR Huntington SSCCT SSGCH DGU 111GP Accum Proy for Amort-General Distribution Transmission Customer Related General SO 55CCT S5GCH DGU DGP Remaining Steam Plants Peaking Plants Cholla Huntington Pacific Hydro East Hydro 111HP Accum Proy for Amort-Hydro Pacific Hydro East Hydro DGP 1111P Accum Proy for Amort-Intangible Plant Distribution Pacific Hydro Production, Transmission General Mining Customer Related DGP 1111P Less Non-Ulility Plant Direct assigned - Jurisdiction 111399 Accum Proy for Amort-Mining Other Mining Plant Deer CreeklEnergy West (Huntington)DEU Appendix B APPEND IX C ALGEBRAIC DERIV TION OF ALLOCATION FACTORS Al l o c a t i o n F a c t o r s Pa c i f i C o r p s e r v e s e i g h t j u r i s d i c t i o n s . J u r i s d i c t i o n s a r e r e p r e s e n t e d b y th e i n d e x i = C a l i f o r n i a , I d a h o , O r e g o n , U t a h , W a s h i n g t o n , E a s t e r n Wy o m i n g , W e s t e r n W y o m i n g , & F E R c . Th e f o l l o w i n g a s s u m p t i o n s a r e m a d e i n t h e f a c t o r d e f i n i t i o n s : It i s a s s u m e d t h a t t h e 1 2 C P ( j = 1 t o 1 2 ) m e t h o d i s u s e d i n d e f i n i n g t h e S y s t e m Ca p a c i t y . It i s a s s u m e d t h a t t w e l v e m o n t h s ( j = 1 t o 1 2 ) m e t h o d i s u s e d i n d e f i n i n g t h e Sy s t e m E n e r g y . In d e f i n i n g t h e S y s t e m G e n e r a t i o n F a c t o r , t h e w e i g h t i n g o f 7 5 % S y s t e m C a p a c i t y , 2 5 % S y s t e m E n e r g y i s a s s u m e d t o c o n t i n u e . Wh i l e i t i s a g r e e d t h a t t h e p e a k l o a d s & i n p u t e n e r g y s h o u l d b e t e m p e r a t u r e a d j u s t e d , n o d e c i s i o n h a s b e e n m a d e u p o n t h e m e t h o d o l o g y t o d o th e s e a d j u s t m e n t s . ys t e m C a p a c i t y F a c t o r LT A R j SC i /= 1 LL T A R j ;= 1 j = 1 wh e r e : SC i TA P i j Sy s t e m C a p a c i t y F a c t o r fo r j u r i s d i c t i o n i . Te m p e r a t u r e A d j u s t e d P e a k L o a d o f j u r i s d i c t i o n i i n m o n t h j a t t h e t i m e of t h e S y s t e m P e a k . Ap p e n d i x C ~i r i ~b I ~~ o . a i F ; . r- ~ l ~. : . ~ '- C . . . Sy s t e m ~ n e r l ! Y : f a c t o r ( S I D IT A . & ; SE i /= 1 II T A E j ;= 1 j= 1 wh e r e : SE i TA E i j Sy s t e m E n e r g y F a c t o r f o r j u r i s d i c t i o n i . Te m p e r a t u r e A d j u s t e d I n p u t E n e r g y o f j u r i s d i c t i o n i i n m o n t h j . Di v i s i o n E n e r l ! Y - P a c i f i c F a c t o r ( D E P ) DE P ; IS E ;= 1 wh e r e : DE P i = Di v i s i o n E n e r g y - P a c i f i c F a c t o r f o r j u r i s d i c t i o n i . SE i if i i s a P a c i f i c j u r i s d i c t i o n , o t h e r w i s e =0 . SE i = S y s t e m En e r g y f o r j u r i s d i c t i o n i . ~i ~ ~ e : z : 6 ' ! ! i .. 0 ~ ~ ;" o i.. rn . . r s ' i i1 : i ' : ' ~ .. . , . . , :: : : Ap p e n d i x C Di v i s i o n E n e r DE U i LS E i= 1 wh e r e : DE U j = D i v i s i o n E n e r g y - U t a h F a c t o r f o r j u r i s d i c t i o n i . SE i if i i s a U t a h j u r i s d i c t i o n , o t h e r w i s e =0 . SE j = S y s t e m En e r g y f o r j u r i s d i c t i o n i . Sy s t e m G e n e r a t ! ! ! n j ' a c t o r ( S G ) SG i 75 * S O + . 2 5 * SE i wh e r e : SG j SC j SE j Sy s t e m G e n e r a t i o n F a c t o r f o r j u r i s d i c t i o n i . Sy s t e m C a p a c i t y f o r j u r i s d i c t i o n i . Sy s t e m E n e r g y f o r j u r i s d i c t i o n i . ~i ~ i ! ' ~ z ~ : ; ; !' z ~. . . o - a l~ ' r- ~ l r; : ~ ~ .. . .. , Ap p e n d i x C Se a s o n a l S y s t e m C a p a c i t y C o m b u s t i o n T u r b i n e ( S S C C T ) LW M O j c , *T A P ; j SS C C T i = / = LL W M O j c , *T A P ; j ;= 1 j = 1 wh e r e : SS C C T i Se a s o n a l S y s t e m C a p a c i t y C o m b u s t i o n T u r b i n e F a c t o r f o r ju r i s d i c t i o n i . WM O j c , Ej c I cl = 1 12 8 L L Ej c I j= 1 ; = 1 We i g h t e d m o n t h l y e n e r g y g e n e r a t i o n o f c o m b u s t i o n t u r b i n e wh e r e : Ej c t Mo n t h l y E n e r g y g e n e r a t i o n o f c o m b u s t i o n t u r b i n e c t i n m o n t h j . Nu m b e r o f c o m b u s t i o n t u r b i n e s TA P i j Te m p e r a t u r e A d j u s t e d P e a k L o a d o f j u r i s d i c t i o n i i n m o n t h j a t t h e t i m e of t h e S y s t e m P e a k . ~~ ~ i f in f! z . . . ~: ~ . : I p~ ' r- ~ l ~. : . e ; = 0 .. . .., Ap p e n d i x C Se a s o n a l S y s t e m E n e r l ! v C o m b u s t i o n T u r b i n e ( S S E C T ) LW M O j c t *T A E i j SS E C T i = / = LL W M O j c t *T A E i j ;= 1 j= 1 wh e r e : SS E C T i Se a s o n a l S y s t e m C a p a c i t y C o m b u s t i o n T u r b i n e F a c t o r f o r ju r i s d i c t i o n i . WM O j c t Ej c t ct = 1 12 8 LL Ej c t j= 1 ;= 1 We i g h t e d m o n t h l y e n e r g y g e n e r a t i o n o f c o m b u s t i o n t u r b i n e wh e r e : Ej c t Mo n t h l y E n e r g y g e n e r a t i o n o f c o m b u s t i o n t u r b i n e c t i n m o n t h j . Nu m b e r o f c o m b u s t i o n t u r b i n e s TA E ; j Te m p e r a t u r e A d j u s t e d I n p u t E n e r g y o f j u r i s d i c t i o n i i n m o n t h j . 'I i i .. ~~ Q ~; " o - a i~ ' r~ l ~~ t = 0 '" ~ Ap p e n d i x C Se a s o n a l S y s t e m Ge n e r a t ~ h a s e s (S S G ~ SS G P i = ( LW M O j s p *T A P i j j= 1 LL W M O j S P * T A P i j i= 1 j= 1 75 + ( LW M O j S P * T A E i j j= 1 LL W M O j S P * T A E i j i= 1 j= 1 wh e r e : SS G P i Se a s o n a l S y s t e m G e n e r a t i o n P u r c h a s e s F a c t o r fo r j u r i s d i c t i o n i . WM O j s p Ej s p sp = 1 12 8 LL Ej s p j= 1 i= 1 We i g h t e d m o n t h l y e n e r g y f r o m s e a s o n a l p u r c h a s e s wh e r e : Ej s p Mo n t h l y E n e r g y f r o m s e a s o n a l p u r c h a s e s s p i n m o n t h j . Nu m b e r o f s e a s o n a l p u r c h a s e s TA P i j Te m p e r a t u r e A d j u s t e d P e a k L o a d o f j u r i s d i c t i o n i i n m o n t h j a t t h e t i m e o f t h e S y s t e m P e a k . TA E i j Te m p e r a t u r e A d j u s t e d I n p u t E n e r g y o f j u r i s d i c t i o n i i n m o n t h j . ~R ~ ~ ~ ~ z g ~. . . . o - a r i ; . r-~ l ~. : . ~ = 0 '" ... Ap p e n d i x C Se a s o n a l S s t e m G e n e r a t i o n C h o n a SS G C H i = ( LW M O j c h * T A P i j j= 1 LL W M O j C h *T A P i j ;= 1 j = 1 75 + ( LW M O j C h *T A E i j j= 1 LL W M O j C h TA E i j ;= 1 j = 1 wh e r e : SS G C H i = S e a s o n a l S y s t e m G e n e r a t i o n C h o n a F a c t o r f o r ju r i s d i c t i o n i . WM O j c h TA P i j TA E i j Ap p e n d i x C Ej c h 12 8 LL Ej c h j= 1 ; = 1 wh e r e : Ej c h We i g h t e d m o n t h l y e n e r g y g e n e r a t i o n o f C h o l l a p l a n t Mo n t h l y E n e r g y g e n e r a t i o n o f C h o n a p l a n t c h i n m o n t h j . Te m p e r a t u r e A d j u s t e d P e a k L o a d o f j u r i s d i c t i o n i i n m o n t h j a t t h e t i m e of t h e S y s t e m P e a k . Te m p e r a t u r e A d j u s t e d E n e r g y O u t p u t o f j u r i s d i c t i o n i i n m o n t h j . ~Q ~ ~ " I t 6 ' S ~ ~ ~ ~ ;" " - a i! ; j . . t" '. . . . . i'; ' i ' : ' ~ = " '" " . . , Se a s o n a l S y s t e m E n e r l ! v C h o n a ( S S E C H ) I W M O j c h TA E i j SS E C H i = / = II W M O j C h *T A E i j i= 1 j= 1 wh e r e : SS E C H i Se a s o n a l S y s t e m E n e r g y C h o n a F a c t o r fo r j u r i s d i c t i o n i . WM O j c h Ej c h 12 8 II Ej c h j= 1 i= 1 We i g h t e d m o n t h l y e n e r g y g e n e r a t i o n o f C h o l l a p l a n t wh e r e : Ej c h Mo n t h l y E n e r g y g e n e r a t i o n o f C h o l l a p l a n t c h i n m o n t h j . TA E j j Te m p e r a t u r e A d j u s t e d E n e r g y O u t p u t o f j u r i s d i c t i o n i i n m o n t h j . Di v i s i o n G e n e r a t i o n - P a c i f i c F a c t o r ( D G P ) DG P i IS G i= 1 wh e r e : DG P j Di v i s i o n G e n e r a t i o n - P a c i f i c F a c t o r fo r j u r i s d i c t i o n i . SG i if i i s a P a c i f i c j u r i s d i c t i o n , o t h e r w i s e =0 . SG ; = S y s t e m Ge n e r a t i o n f o r j u r i s d i c t i o n i . ;: O ! ! ' i f S; e ; ~ ~ . . . ~; , . ~ i J N' F; . r- ~ l ~. : . . ~ ~ ~ Ap p e n d i x C DG U i 'L S G ; " i= 1 wh e r e : DG U j = D i v i s i o n G e n e r a t i o n - U t a h F a c t o r f o r j u r i s d i c t i o n i . SG i if i i s a U t a h j u r i s d i c t i o n , o t h e r w i s e =0 . SG i = S y s t e m G e n e r a t i o n fo r j u r i s d i c t i o n i . SN P P S i SG i (P P S O AD P P S O ) DG U i (P P S R H AD P P S R H ) SS C C T i (P P S C T AD P P S C T ) SS G C H i (P P S C H AD P P S C H ) (P P S AD P P S ) wh e r e : SN P P S i SG i DG U j SS C C T j SS G C H j PP S O AD P P S O PP S R H AD P P S R H PP S C T AD P P S C T PP S C H AD P P S C H PP S AD P P S Ap p e n d i x C Sy s t e m N e t P l a n t - S t e a m F a c t o r f o r j u r i s d i c t i o n i . Sy s t e m G e n e r a t i o n f o r j u r i s d i c t i o n i . Di v i s i o n G e n e r a t i o n - U t a h f o r j u r i s d i c t i o n i . Se a s o n a l S y s t e m C a p a c i t y C o m b u s t i o n T u r b i n e G e n e r a t i o n f o r j u r i s d i c t i o n i . Se a s o n a l S y s t e m G e n e r a t i o n C h o l l a f o r j u r i s d i c t i o n i . St e a m P r o d u c t i o n P l a n t l e s s H u n t i n g t o n , C o m b u s t i o n T u r b i n e a n d C h o l l a . Ac c u m u l a t e d D e p r e c i a t i o n S t e a m P r o d u c t i o n P l a n t l e s s H u n t i n g t o n , C o m b u s t i o n T u r b i n e a n d C h o l l a . St e a m P r o d u c t i o n P l a n t - H u n t i n g t o n . Ac c u m u l a t e d D e p r e c i a t i o n S t e a m P r o d u c t i o n P l a n t - H u n t i n g t o n . St e a m P r o d u c t i o n P l a n t - C o m b u s t i o n T u r b i n e . Ac c u m u l a t e d D e p r e c i a t i o n S t e a m P r o d u c t i o n P l a n t - C o m b u s t i o n T u r b i n e . St e a m P r o d u c t i o n P l a n t - C h o l l a . Ac c u m u l a t e d D e p r e c i a t i o n S t e a m P r o d u c t i o n P l a n t - C h o l l a . St e a m P r o d u c t i o n P l a n t . Ac c u m u l a t e d D e p r e c i a t i o n S t e a m P r o d u c t i o n P l a n t . ~! : I ~ l It 6 ' $ .. ~" . ~ ~ i J , . " r- ~ f ~. : . , ~ !I , Sy s t e m N e t P l a n t P r o d u c t i o n - H y d r o F a c t o r ( S N P P H ) SN P P H i SG i (P P H E AD P P H E ) DG P i (P P H R P AD P P H R P ) (P P H AD P P H ) wh e r e : SN P P H i SG j DG P j PP H E AD P P H E PP H R P AD P P H R P PP H AD P P H Sy s t e m N e t P l a n t - H y d r o F a c t o r f o r ju r i s d i c t i o n i . Sy s t e m G e n e r a t i o n f o r j u r i s d i c t i o n i . Di v i s i o n G e n e r a t i o n - P a c i f i c f o r j u r i s d i c t i o n i . Hy d r o P r o d u c t i o n P l a n t - E a s t . Ac c u m u l a t e d D e p r e c i a t i o n & A m o r t i z a t i o n H y d r o P r o d u c t i o n P l a n t - E a s t . Hy d r o P r o d u c t i o n P l a n t - P a c i f i c . Ac c u m u l a t e d D e p r e c i a t i o n & A m o r t i z a t i o n H y d r o P r o d u c t i o n P l a n t - P a c i f i c . Hy d r o P r o d u c t i o n P l a n t . Ac c u m u l a t e d D e p r e c i a t i o n & A m o r t i z a t i o n H y d r o P r o d u c t i o n P l a n t . Sy s t e m N e t P l a n t - D i s t r i b u t i o n F a c t o r (S N P D ) PD i AD P D i SN P D . 1- (P D - A D P D ) wh e r e : SN P D i PD j AD P D j AD P D Ap p e n d i x C Sy s t e m N e t P l a n t - D i s t r i b u t i o n F a c t o r f o r ju r i s d i c t i o n i . Di s t r i b u t i o n P l a n t - f o r j u r i s d i c t i o n i . Ac c u m u l a t e d D e p r e c i a t i o n D i s t r i b u t i o n P l a n t - f o r j u r i s d i c t i o n i . Di s t r i b u t i o n P l a n t . Ac c u m u l a t e d D e p r e c i a t i o n D i s t r i b u t i o n P l a n t . :E ~ D ' l ~5 i ~ ~ ~ ~ .. . 0 ;0 . 'm'" ;' s ~ ~': ' $ '" ..,...... Sy s t e m G r o s s ~a n t - S y s t e m Fa c t o r (G ~ GP S i = i= g PP i + P T i + P D i + P G i + P I i (P P i PT i PD i PG i PI i ) i= 1 GP - Sj PP j PT j PD j PG j PI j Gr o s s P l a n t - S y s t e m F a c t o r f o r j u r i s d i c t i o n i . Pr o d u c t i o n P l a n t f o r j u r i s d i c t i o n i . Tr a n s m i s s i o n P l a n t f o r j u r i s d i c t i o n i . Di s t r i b u t i o n P l a n t f o r j u r i s d i c t i o n i . Ge n e r a l P l a n t f o r j u r i s d i c t i o n i . In t a n g i b l e P l a n t f o r j u r i s d i c t i o n i . SN P i i= 8 PP i PT i PD i PG i PIi AD P P i AD P T i AD P D i AD P G i AD P l i (P P i PT i PD i PG i PI i AD P P i AD P T i AD P D i AD P G i AD P l i ) i= 1 SN P j PP j PT j PD j PG j PIj AD P P j AD P T j AD P D j AD P G j AD P I j Ap p e n d i x C Sy s t e m N e t P l a n t F a c t o r f o r j u r i s d i c t i o n i . Pr o d u c t i o n P l a n t f o r j u r i s d i c t i o n i . Tr a n s m i s s i o n P l a n t f o r j u r i s d i c t i o n i . Di s t r i b u t i o n P l a n t f o r j u r i s d i c t i o n i . Ge n e r a l P l a n t f o r j u r i s d i c t i o n i . In t a n g i b l e P l a n t f o r j u r i s d i c t i o n i . Ac c u m u l a t e d D e p r e c i a t i o n P r o d u c t i o n P l a n t f o r j u r i s d i c t i o n i . Ac c u m u l a t e d D e p r e c i a t i o n T r a n s m i s s i o n P l a n t f o r j u r i s d i c t i o n i . Ac c u m u l a t e d D e p r e c i a t i o n D i s t r i b u t i o n P l a n t f o r j u r i s d i c t i o n i . Ac c u m u l a t e d D e p r e c i a t i o n G e n e r a l P l a n t f o r j u r i s d i c t i o n i . Ac c u m u l a t e d D e p r e c i a t i o n I n t a n g i b l e P l a n t f o r j u r i s d i c t i o n i . ~~ ~ ~ z" , . " , .. ; , , ~ ~ - f; ., . . . r" ~ f :0 0 : ' ' " .. . . . . c o = 0 '" ... :: : : Sy s t e m O v e r ~ . .: . 9r o s s F a c t o r ( S O ) SO G i i= 8 PP i PT i PD i PG i Pli PP o i PT o i PD o i PG o i Pl o i (P P i PT i PD i PG i PP i PP o Plo i PD o i PG o i Pl o i ) i= 1 SO G i PP j PT i PD j PG i Pl i PP o i PT o i PD o i PG o i Pl o i Sy s t e m O v e r h e a d - G r o s s F a c t o r f o r j u r i s d i c t i o n i . Gr o s s P r o d u c t i o n P l a n t f o r j u r i s d i c t i o n i . Gr o s s T r a n s m i s s i o n P l a n t f o r j u r i s d i c t i o n i . Gr o s s D i s t r i b u t i o n P l a n t f o r j u r i s d i c t i o n i . Gr o s s G e n e r a l P l a n t f o r j u r i s d i c t i o n i . Gr o s s I n t a n g i b l e P l a n t f o r j u r i s d i c t i o n i . Gr o s s P r o d u c t i o n P l a n t f o r j u r i s d i c t i o n i a l l o c a t e d o n a S O f a c t o r . Gr o s s T r a n s m i s s i o n P l a n t f o r j u r i s d i c t i o n i a l l o c a t e d o n a S O f a c t o r Gr o s s D i s t r i b u t i o n P l a n t f o r j u r i s d i c t i o n i a l l o c a t e d o n a S O f a c t o r Gr o s s G e n e r a l P l a n t f o r j u r i s d i c t i o n i a l l o c a t e d o n a S O f a c t o r Gr o s s I n t a n g i b l e P l a n t f o r j u r i s d i c t i o n i a l l o c a t e d o n a S O f a c t o r In c o m e B e f o r e T a x e s F a c t o r IB T IB T i ~/ B T i TI B T i i= 1 IB T i TIB T i Ap p e n d i x C In c o m e b e f o r e T a x e s F a c t o r f o r j u r i s d i c t i o n i . To t a l I n c o m e b e f o r e T a x e s f o r j u r i s d i c t i o n i . if i l .. ~~ g ~. . " 0 i I r~ - r- ~ l ~. : . ~ :: : : Ba d D e b t E x e n s e F a c t o r BA D D E B T i 1C C T 9 0 4 i LA C C T 9 0 4 i i= 1 Ba d D e b t E x p e n s e F a c t o r fo r j u r i s d i c t i o n i . Ba l a n c e i n A c c o u n t 9 0 4 f o r j u r i s d i c t i o n i . BA D D E B T i AC C T 9 0 4 i Cu s t o m e r N u m b e r F a c t o r CM = ca s T ; ;= 8 ca s T ; ;= 1 wh e r e : CN i CU S T i Cu s t o m e r N u m b e r F a c t o r fo r j u r i s d i c t i o n i . To t a l E l e c t r i c C u s t o m e r s f o r j u r i s d i c t i o n i . Co n t r i b u t i o n s i n A i d o f C o n s t r u c t i o n CI A O ;I A C N A LC I A C N A ;= 1 wh e r e : CI A C i CI A C N A i Co n t r i b u t i o n s i n A i d o f C o n s t r u c t i o n F a c t o r fo r j u r i s d i c t i o n i . Co n t r i b u t i o n s i n A i d o f C o n s t r u c t i o n - N e t a d d i t i o n s f o r j u r i s d i c t i o n i . i~ l ~ .. ' " z :. . . " , - a i! ; - r- ~ l ~. : . ~ '" .. . Ap p e n d i x C Sc h e d u l e M - D e d u c t i o n s SC H M D i ?E P R C LD E P R C i= 1 wh e r e : SC H M D i DE P R C j TR O J P i ~C C T I 8 2 2 2 LA C C T 1 8 2 2 2 i= 1 wh e r e : TR O J P i AC C T 1 8 2 2 2 j Tr o . a n De c o m m i s s i o n i n TR O J D i ~C C T 2 2 8 4 2 AC C T 2 2 8 4 2 i= 1 wh e r e : TR O J D i AC C T 2 2 8 4 2 i Ap p e n d i x C Sc h e d u l e M - D e d u c t i o n s ( S C H M D ) F a c t o r f o r j u r i s d i c t i o n i . De p r e c i a t i o n i n A c c o u n t s 4 0 3 . 1 - 4 0 3 . 9 f o r j u r i s d i c t i o n i . Tr o j a n P l a n t ( T R O J P ) F a c t o r f o r ju r i s d i c t i o n i . Al l o c a t e d A d j u s t e d B a l a n c e i n A c c o u n t 1 8 2 . 22 f o r j u r i s d i c t i o n i . Tr o j a n D e c o m m i s s i o n i n g (T R O J D ) F a c t o r f o r j u r i s d i c t i o n i . Al l o c a t e d A d j u s t e d B a l a n c e i n A c c o u n t 2 2 8 . 4 2 f o r j u r i s d i c t i o n i . :W ~ ~ I! : . : . . . : 0 0 z b ' ~; . , o - a i i ; . rt l ~. : . ~ '" ' :;: TA X D E P R i ~A X D E P R A 'L T A X D E P R A i= 1 wh e r e : TA X D E P R i TA X D E P R A i Ta x D e p r e c i a t i o n ( T A X D E P R ) F a c t o r f o r j u r i s d i c t i o n i . Ta x D e p r e c i a t i o n a l l o c a t e d t o j u r i s d i c t i o n i . (T a x D e p r e c i a t i o n i s a l l o c a t e d b a s e d o n f u n c t i o n a l p r e m e r g e r a n d p o s t m e r g e r s p l i t s o f p l a n t u s i n g D i v i s i o n a l a n d Sy s t e m a l l o c a t i o n s f r o m a b o v e . E a c h j u r i s d i c t i o n s t o t a l a l l o c a t e d p o r t i o n o f T a x d e p r e c i a t i o n i s d e t e r m i n e d b y i t s to t a l a l l o c a t e d r a t i o o f t h e s e f u n c t i o n a l p r e a n d p o s t m e r g e r s p l i t s t o t h e t o t a l C o m p a n y T a x D e p r e c i a t i o n . DIT E X P i !; I T E X P A 'L D I T E X P A i= 1 wh e r e : DI T E X P i DI T E X P A i Ap p e n d i x C De f e r r e d T a x E x p e n s e ( D I T E X P ) F a c t o r f o r j u r i s d i c t i o n i . De f e r r e d T a x E x p e n s e a l l o c a t e d t o j u r i s d i c t i o n i . (D e f e r r e d T a x E x p e n s e i s a l l o c a t e d b y a r u n o f P o w e r T a x b a s e d u p o n t h e a b o v e f a c t o r s . Po w e r T a x i s a c o m p u t e r so f t w a r e p a c k a g e u s e d t o t r a c k D e f e r r e d T a x E x p e n s e & D e f e r r e d T a x B a l a n c e s . Po w e r T a x a l l o c a t e s D e f e r r e d T a x Ex p e n s e a n d D e f e r r e d T a x B a l a n c e s t o t h e s t a t e s b a s e d u p o n a c o m p u t e r r u n w h i c h u s e s a s i n p u t s t h e p r e c e d i n g fa c t o r s . I f t h e p r e c e d i n g fa c t o r s c h a n g e , t h e f a c t o r s g e n e r a t e d b y P o w e r T a x c h a n g e . :E ~ H ! i r &5 i IJ ~ = . f ~ - a if 0 - '" ' &.: 1 1'" ' S t l ~. : . ~ ~ ~ .. . . ... . D/T B A L i !: / T B A L A LD / T B A L A ;= 1 wh e r e : D/ T B A L ; D/ T B A L A j Ap p e n d i x C De f e r r e d T a x B a l a n c e ( D I T B A L ) F a c t o r fo r j u r i s d i c t i o n i . De f e r r e d T a x B a l a n c e a l l o c a t e d t o j u r i s d i c t i o n i . (D e f e r r e d T a x B a l a n c e i s a l l o c a t e d b y a r u n o f P o w e r T a x b a s e d u p o n t h e a b o v e f a c t o r s . Po w e r T a x i s a c o m p u t e r so f t w a r e p a c k a g e u s e d t o t r a c k D e f e r r e d T a x E x p e n s e & D e f e r r e d T a x B a l a n c e s . Po w e r T a x a l l o c a t e s D e f e r r e d T a x Ex p e n s e a n d D e f e r r e d T a x B a l a n c e s t o t h e s t a t e s b a s e d u p o n a c o m p u t e r r u n w h i c h u s e s a s i n p u t s t h e p r e c e d i n g fa c t o r s . I f t h e p r e c e d i n g fa c t o r s c h a n g e , t h e f a c t o r s g e n e r a t e d b y P o w e r T a x c h a n g e . :E G ~ i ! ' in 6' E i ~ ~ z g ~. . . o - a r~ ' r- ~ ? ~. : . ~ .. . ... ,