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Home My WebLink About20030930Taylor Exhibits.pdfPocifiCorp Exhibit No. 12, Pose lofiS Cue No. PAC-E-02- Witness: David L. Taylor Classification and Allocation of Generation Fixed Costs Discussion Paper By: Dave Taylor March 4, 2003 Introduction One of the key questions to be resolved in the Multi State Process is that of classification and allocation of the fixed costs associated with generation resources. This is the case whether the final MSP resolution is based on a dynamic total system sharing of costs and resources as proposed by Utah, or whether the resolution is bases on a control area approach where resources are first directly assigned to the east and west control areas with a sharing of costs and resources separately in each control area. Even a direct assignment of resources to individual states requires a decision on classification and allocation to determine the shares of plants to assign to each state. All parties to MSP agree that any classification and allocation of generation costs need to be based on principle of cost causation. Cost causation is a phrase referring to an attempt to determine what, or who, is causing costs to be incurred by the utility. For generation resources, cost causation attempts to determine what influences a utility s production plant investment decisions. In this process, classification relates to separating the portion of generation costs that are expended to meet the Company s peak demand requirements from the portion of generation costs that are expended to meet the Company s energy requirements. Allocation relates to the methods applied to apportion the demand and energy related components of generation costs between the states we serve. Often times the classification and allocation process get combined into a set of composite allocation factors that perform both steps of the process. A wide variety of classification and allocation options are currently used by utilities across the country and Utah Power, Pacific Power and PacifiCorp have used several different methods in the past. Many of these methods, as well as a number of new alternatives have been discussed during MSP. Of the total system allocation options, the classification of plant between demand and energy components seems to have the largest impact on state revenue requirements. Larger energy classifications assign more costs to high load factor states while larger demand classifications assign more cost to lower load factor states. The choice of the 75% demand 25% energy classification for generation and transmission plant was the last allocation decision made by PIT A after the merger. Several states use the same classification and allocation procedures for both jurisdictional allocation and allocation of costs between customer classes. The classification of plant has even greater impacts on the allocation of costs between customer classes, which makes this an issue of great concern for the intervening industrial customers. This paper reviews the methodologies used by PacifiCorp and its predecessors in the past, some of the methods used by other utilities, and those proposed by the participants in MSP. P..,ifiCorp ExhibitNo.I2,l'age2oflS Cue No. PAC-E-02- WitDcss: David L. Taylor Historical Perspective Prior to the Utah Pacific merger, Pacific Power classified generation fixed costs as 50% demand related and 50% energy related. The demand component was allocated to states using an allocation factor based on the summation of each state s contribution to the system coincident peak for each of the 60 preceding months (60 CP). The energy component was allocated using each state s energy usage for the previous 24 months. This is shown in the example below: I"I"&L Histoncal Generation-pfanfJunsdictional Allocation I'actor PPL-PPL-PPL-PPL-UPL- I UPL-UPL-1 MERGED TOTAL Sum of 12 CPOs 1997 7,504 26,572 743 10,005 063 369 30,615 82,871 1998 099 27,733 815 977 112 791 936 86,463 1999 8,295 903 029 118 197 748 32,273 85,563 2000 135 679 719 9,567 146 760 34,786 88,791 2001 778 754 1,539 10,551 108 978 35,071 88,780 6OCP 39,811 135,640 845 49,218 25,626 646 164,680 432,468 60 CP Factor 31.4%11.4%38.100. Total Retail MWh 2000 540,498 603 612 925,786 345,974 3,419,263 225,410 20,284,781 345,325 2001 4,413,518 025,360 865,652 083,751 406,870 366,799 20,070,975 52,232,925 24 Months of Ene"'" 954 016 30,628,972 791,438 . 13,429,725 826,133 2,592,210 40,355,756 104,578,250 24 Months Ene\l!V Factor 29.3%1.7%12.6.5%38.100. Comoosite Factor Generation Plant Factor 9%1 30.3%1 1.9%1 12.1%1 2%1 2%1 38.3%1 100. Allocation Factor - 60 CP Factor X 50% + 24 Month Energy Factor X 50% Prior to the merger, Utah Power classified all generation fixed costs as 100% demand related and allocated those costs using each states contributions to the system coincident peak for the eight critical months of the test period (8 CP) with March, April, May, and October being excluded. Old Utah Power Generation Allocation Factor 2001 Month PPL-WA PPL-OR PPL-CA PPL-WY UPL-ID UPL-WY UPL-UT Total System January 723,744 739,428 142,784 888,677 370,179 175,778 652,253 692,843 Februarv 687,411 689,629 146,431 901,580 341,777 175,579 652 713 595,120 March Anril Mav une 681,653 123,911 152,418 882,970 491,283 152,048 110,502 594,785 Julv 656,533 986,895 128,961 891,751 564,363 161,343 463,757 853,603 Au!!USt 627,146 121,632 124,452 934,472 420,647 156,288 514,018 898,655 SeDtember 626,812 923,541 119,509 881,017 391,106 150,279 208,631 300,895 October November 670,076 169,395 118,765 897,491 410,725 170,314 981,676 418,442 December 691,537 346,343 131,577 900,452 422,902 178,549 017,000 688,360 8CP 364,912 18,100,774 064,897 178,410 3,412,982 320,178 24,600,550 61,042,703 8 CP Factor 29.1.7%11.8%40.3%100. PaoifiCorp Exhibit No. 12, Page3oflsCase No. PAC-E-02- Witness: David L. Taylor Since the merger PacifiCorp has classified generation fixed costs as 75% demand related and 25% energy related with the demand component being allocated using contributions to the system coincident peak all 12 months of the year. Because of the different cost basis of the Pacific Power and Utah Power fleet of plants, the investment in generation resources (Pre Merger Investment) that each company brought to the merger continued to be allocated separately to the Pacific Power and Utah Power states. All new investment in generation resources (Post Merger Investment) is allocated system wide. This is shown in the example below: Lurrent l"aCIDLOrp beneration I"lant Altocation "'actor cearaJ Pre Merger Investment PPL-PPL-PPL-PPL-UPL-UPL-UPL- I TOTAL Sum of 12CP's 2001 778 26,754 I 5391 10,5511 108 I 9781 35,0711 88,780Division Caoacitv Pacific (OC-P) I 16.7%1 57.4%1 3.3%1 22.6%1 100.Division Capacity Utah (OC-12.1%1 7%1 83.2%1 100. Total Retail MWb 2001 4,413 518 1 15,025,360 I 865 652 I 7,083,751 I 406,870 I 366,799 I 20070,975 I 52 232 925Division Ener~ Pacific (DE-16.1%1 54.9%1 2%1 25.9%1 100.Division E~ Utah (DE-V)13.7%1 5%1 80.8%1 100. Comoosite Factor Division Generation Pacific (DG-P) I 16.5%56.8%1 3%1 23.4%1 0%1 0%1 0%1 100.Division Generation Utah (DG-U) 0%1 0%1 0%1 0%1 12.5%1 9%1 82.6%1 100.Allocation Factor = 12 CP Factor X 75% + Ener~ Factor X 25% I Post Merger Investment PPL-PPL-PPL-PPL-UPL-UPL-UPL-MERGED I TOTAL Sum of 12 CP' 2001 7781 26,754 I 1,5391 10,5511 1081 9781 35,071 I 88,780System Caoacitv (SC)8%1 30.1%1 1.7%1 11.9%1 8%1 2%1 39.5%1 100. Total Retail MWb 2001 4,413 518 I 15,025,360 I 865,652 I 083,751 1 406,870 I 366,799 I 20,070,975 I 52,232,925System Ene\l!V Factor (Sm 4%1 28.8%1 1.7%1 13.6%1 6.5%1 6%1 38.4%1 100. Col11\)Osite Factor System Generation Factor (SG)7%1 29.8%1 1.7%1 12.3%1 9%1 3%1 39.100.Allocation Factor - 12 CP Factor X 75% + Energy Factor X 25% I The choice of the 75% demand 25% energy classification for generation and transmission plant was the last allocation decision made by PITA after the merger. The PITA analysis indicated that a wide range of demand and energy classification could be supported on a technical basis. The demand energy classification was the swing issue employed to balance the sharing of merger benefits between all the states and 75% demand 25% energy was selected because it produced an overall cost allocation result that was acceptable to all the states. P..,ifiCorp Exhibit No. 12, Pase4ofl5 Cue No. PAC-E-O2- Witness: David L. Taylor Methods used by other Utilities The Electric Utility Cost Allocation Manual published by the National Association of Regulatory Utility Commissioners (NARUC) combines their discussion of classification and allocation alternatives for generation resources. The manual lists a range of alternatives, most of which are used by some utilities. While the Cost Allocation Manual was published as a guide for allocation of costs between customer classes, the cost causation principles discussed should also be applicable to jurisdictional allocation. Cost Accounting Approach The cost accounting approach identifies all production costs as either fixed or variable. The assumption is that plant capacity is built to meet peak demand and once it is built it is fixed. Therefore all fixed costs are considered demand related and variable costs are considered energy related. The demand related costs are allocated using class, or state contributions to system peak (CP). The allocation can use the single system annual peak, or it can use the monthly system peak from more than one month of the year. The three common methods are the single peak, summer winter average peak, and the sum of all 12 CPs. The use of all twelve monthly CPs has been adopted by FERC and seems to be the most common among electric utilities. 100% Demand Factors PPL-WA PPL-OR PPL-CA PPL-WY UPL-ID UPL- WY UPL-UT Tolal Annual CP 724444 2.225.765 164.145 836.193 547.088 151.073 468.372 117.080 1 CP Factor 100%92%27.42%02%10.30%74%1.86%42.73%100.00% 12CP 067.405 27.115.372 746,245 824030 190.516 812.264 34.259.181 88.015.012 12 CP Factor 100%17%30.81%1.98%11.16%90%06%38.92%100.00% Suromer / Winter CP 443.622 672.892 309.461 689.646 957.261 322.124 6.509.073 15.904.079 Suromer / WiD1er CP Factor 100%08%29.38%1.95%10.62%02%03%40.93%100.00% Peak and Average The Peak and Average method considers that average demand (or annual energy usage 8760) is a significant cost driver along with coincident peak demand. Under the peak and average method, the demand related classification of fixed costs is calculated by dividing the system annual CP by the sum of the annual CP and the average demand (CP (CP + average demand)). The demand component is allocated using each state s contribution to the system single coincident peak. For PacifiCorp, this method classifies 60% of fixed generation costs as demand related compared to the 75% used today. Peak & A..rage (1 CP) PPL-WA PPL-OR PPL-CA PPL-WY upL-m UPL- WY UPL-UT ToW Annual CP 724 444 225.765 164.145 836.193 547.088 151.073 468.372 117.080 AveraDeMW MWh/876O 516.055 744791 112.14 746.386.)"'143.2.276.33 926. Demaod CoqIonenl Demand Allocation Factor SinDIe CP / ICP + 1MWh/876OI)58%92%27.42%02%10.30%74%1.86%42.73%100.00% Energy Component Average MW Componenl Allocation Factor Ii - Demand 42%71%29.44%1.89%12.60%52%43%38.41%100.00% Total Allocation Factor 58%42%83%28.27%1.97%11.27%65%2.10%40.91%100.00% PaoiflCorp Exhibit No. 12, Pase SofiS Cue No. PAC-E-O2- Witness: David L. Taylor Average and Excess The Average and Excess method also considers that average demand to be a significant cost driver, and that excess demand (individual class or state NCP less average demand) drives the demand component. Under the average and excess method, the energy related component of fixed costs is determined to be equal to the system annual load factor. The demand component is allocated using each state s excess demand, annual non-coincident peak (NCP) less average annual demand (annual MWh / 8760). For PacifiCorp, this method would classify 70% to 75% of fixed generation costs as energy related compared to the 25% used today. This method was proposed by Utah Power in the 1980s and rejected by the three state commissions in favor of the 8 CP method. Average & Euess DIE PPL-WA PPL-OR PPL-CA PPL-WY UPL-ID UPL-WY UPL-UT Total Annual NCP 782.957 2.639.481 188.904 897.121 671 089 184.209 502.529 866.290 Avenu!e MW lMWh /8760\516,055 744.79l 112.14 746,57 386.399 143.767 2.276,33 5.'126. &cess MW 266.902 894.691 76.755 150.547 284.69C 40.443 226.940.21 Average MW Con.,.,n.." AIlocalion Factor lSvslem Annual 73%71%29.44%1.89%12.60%52%43%38.41%100.00% &cess Demand Component Allocalion Factor II - SALF\27%08%30.43%61%12%68%1.38%41.70%100.00% Total AI1ocaIion Factor 27%73%81%29.71%09%10.58%7.37%2.14%39.30%100.00% Equivalent Peaker Method The premises of this methods are: (1) that increases in peak demand require the addition of peaking capacity only; and (2) that utilities incur the costs of more expensive intermediate and base load units because of the additional energy loads they must serve. Thus, the cost of peaking capacity is regarded as peak demand-related and classified as demand-related. The difference between the utility's total cost for production plant and the cost of peaking capacity is caused by the energy loads to be served by the utility and is classified as energy-related. The demand related component is generally allocated using the single system peak or the loads during the narrow peak period. The Company currently uses the equivalent peaker method in its avoided cost and marginal cost studies. Based on information in the current IRP, this method would classify about 40% of generation fixed cost as demand related and 60% as energy related. 01_' Poabr 1 CP PPL-WA PPL-OR PPL-C.\PPL-WY UPL-ID UPL-WY UPL-UT Total Annual CP 724.444 !25765 164.145 836193 547.088 151.073 468.372 117080 I CP Factor 38%92%27.42%2.02%10.30%74%1.86%42.73%100.00% Annual Enen!v 62%'20.645 706 15."184.363,431 982427.759 6.539 986.792 3384 855.701 1.259.395569 19.940731.690 51.912.406.649 Enen!v Faclor 71%29.44%1.89%12.60%52%2.43%38.41%100.00% Co-ile Factor 38%62%79%28.67%1.94%11.73%6.60%2.21%40.05%100.00% Base - Intermediate - Peak (BIP) Method Under the BIP Method, base load plants are classified with a large energy component and allocated across all months of the year. Intermediate or Mid-range resources costs are assigned to individual months ofthe year based according to the operating hours in a given month and allocated using loads in each particular month. Peaking units are more heavily classified as demand related and allocated only to the months when the peaking resources are dispatched to meet retail load. The Oregon PUC Staff has proposed this method as one alternative in MSP. PocifiCorp Exhibit No. 12, Pose6ofiSCase No. PAC-E-Q2. W"1IDess: David L. Taylor Attachment 1 summarizes some of the available approaches for classification of generation fixed costs Attachment 2 contains a summary of the methods used by a small sample of utilities. Attachment 3 shows examples of the allocation methods discussed in this paper applied to PacifiCorp loads. PaoifiCorp Exhibit No. 12, Page7oflS Cue No. P AC-E-02- Witness: David L. Taylor Classification Options for Generation Fixed Costs PacifiCom Total Retail Load Data (1999 - 2001 Ayeraqe) Annual Eneray Averaae Demand Annual CP Min Load Hour 12 Monthlv CP 1 CP Load Factor 12 CP Load FactorMWHMWA 51,912 407 926 117 142 88,015 73%81% Classification Methods Method Basis for Method Calculation Current PacifiCorp Method 75% 25% Method Cost Accounting Method Demand 100% EneravBasis for Method Plant cacacitv is built to meet ceak demand, once it is built it is fixed Calculation 100% of fixed costs are demand related Method Average It Excess Method Basis for Method EnerCalculation Ener Method Peak It Average (Single CP) Basis for Method Calculation Method Basis for Method Calculation Method Basis for Method Calculation 27% 73% 58% 42% 55% 45% 92% Method Base - Intermediate - Peak (BIP) Method Demand - Base 25% Enerav - Base 75% Demand - Int 50% Enerav - Int 50% Demand - Peak 75% Enerav - Peak 25%Basis for Method ProDOsed bv Oreaon PUC Staff. Similar to EQuivalent Peaker Method Calculation Method Production Stacking Method Demand - Base 49% Enerav - Base 51% Demand - Peak 100% Enerav - PeakBasis for Method Generation needed to serve base load energy requirements is classified as energy related. Remaining plant is classified as demand related Calculation Base Load Enerav Comconent % = Min Load Hour / 1CP Method Equivalent Peaker Method 1 Basis for Method Increases in eak demand re uire the addition of eakin PaoifiCorp Exhibit No. 12, Page 8ofiS Cue No. PAC-E-02- Witness: David L. Taylor Classification Options for Generation Fixed Costs PacifiCorp Total Retail Load Data (1999 - 2001 Average) Annual Energy Average Demand Annual CP Min Load Hour 12 Monthly CP 1 CP Load Factor 12 CP Load Factor MWH MWA 912 407 926 117 142 88,015 73%81% Classification Methods ICalculation 'Demand Component % = Annual $ MW SCCT Annual $ MW Actual Unit PocifiCorp ExhibitNo.I2,Pose9oflS Case No. PAC-E-O2- Witness: David L. Taylor PacifiCorp 2003 Integrated Resource Plan Potential Resource Cost Demand & Energy Related Components of Fixed & Variable Costs Generation Costs Only Description Divalent Peaker Method. Convert to Mills Expected Ttl fixed Utilization MillslkWh Ttl Fixed $/kW- Total Variable Costs Total Resource Cost MillslkWh MillslkWh 65.111. 46~91 65.65. 100%42% 100%58% PocifiCorp Exhibit No. 12, Page IDorlS Cue No. PAC-E.02- Witness: David L. Taylor Utility Classification/Allocation Survey Results Utilitv Classification! Allocation Method Methodoloav Basis Avista Utilities Peak Credit Method; Base Load Plant - estimated replacement cost, usually 25-30% Demand. Peaking Plant -100% Demand. Unsure of history; used for ::- 20 years. Consumer Power 12 Coincident Peak; 75% Demand/25% Energy Commission order issued in 1976. Duke Power 1 Coincident Peak (summer); 100% Demand Used for ::-10 Years. Georgia Power 12 Coincident Peak; 100% Demand Commission order. Gulf Power ( South Carolina)12 Coincident Peak; 12/13 Demand 1/13 Energy Commission order. Idaho Power Company 60% Demand 40% Energy Commission accepted; used for years. New York State Gas & Electric Fully unbundled - no longer own generation plant.NIA Public Service Group (New Jersey)Fully unbundled - no longer own generation plant.NIA Puget Sound Energy Peak Credit Method Commission order issued in 1987. Demand 16%, Energy 84% of total production costs. Demand = 1/2 fixed costs of SCCTDemand Component allocated on system 200 peak hours. Energy based on class temperature and loss- adjusted energy use. Salt River Project Ave & Excess; system average load factor used to determine energy component. Approx. 55% Energy, 45% Demand Determined by Board of Directors. Southern Company ( S. Carolina)12 Coincident Peak; 100% Demand Commission order; used for approx. 20 years. Virginia Power (North Carolina)SummerlWinter Ave Peak; 100% Demand Commission order issued in early 1980' Virginia Power (Virginia)Ave & Excess; 100% Demand Commission order issued in 1970' Pa c l f i C o r p A l l o c a t i o n F a c t o r O p t i o n s 19 9 9 . 2 0 0 1 ( 3 Ye a r A v e r a g e ) Va l u e s PP L - PP L - o R PP L o C A PP L - UP L - I D UP L . W Y UP L - U T To t a l An n u a l E n e r a v 52 0 , 64 5 , 70 6 15 , 28 4 , 36 3 , 43 1 98 2 , 42 7 , 75 9 53 9 , 98 6 , 79 2 38 4 , 85 5 , 70 1 25 9 , 39 5 , 56 9 19 , 94 0 , 73 1 69 0 51 , 91 2 , 40 6 64 9 An n u a l C P 72 4 , 44 4 22 5 , 76 5 16 4 , 14 5 83 6 , 19 3 54 7 , 08 8 15 1 , 07 3 46 8 , 37 2 11 7 08 0 An n u a l N C P 78 2 , 95 7 63 9 , 48 1 18 8 , 90 4 89 7 , 12 1 67 1 , 08 9 18 4 , 20 9 50 2 , 52 9 86 6 29 0 12 C P 8, 0 6 7 , 4 0 5 27 , 11 5 , 37 2 74 6 , 24 5 82 4 , 03 0 19 0 , 51 6 81 2 , 26 4 34 , 25 9 , 18 1 88 , 01 5 , 01 2 12 M o . X 1 0 T o p H r s 78 , 71 8 , 27 9 26 5 , 78 5 , 25 2 17 , 27 8 , 52 6 96 , 91 1 , 31 0 50 , 98 8 , 55 0 18 , 13 2 , 4 7 5 33 9 , 17 4 , 56 1 86 6 , 98 8 , 95 3 Su m m e r / W i n t e r C P 44 3 , 62 2 67 2 , 89 2 30 9 , 46 1 68 9 , 64 6 95 7 26 1 32 2 , 12 4 50 9 , 07 3 15 , 90 4 , 07 9 Su m m e r 3 / W i n t e r 3 C P 25 7 , 44 5 05 5 , 12 7 94 4 , 16 6 99 5 , 62 7 81 4 , 37 3 93 4 , 10 2 18 , 20 6 , 95 6 46 , 20 7 79 7 Su m m e r 3 / W i n t e r 3 X T o o 1 0 H r s 41 , 58 8 , 48 6 13 7 , 36 3 , 94 8 19 5 , 82 0 49 , 23 6 , 32 1 27 , 81 6 , 55 4 29 1 64 2 18 1 11 6 , 81 5 45 5 , 60 9 , 58 7 To o 2 0 0 H o u r s 13 7 , 59 5 , 88 2 42 8 , 58 0 , 56 6 31 , 18 8 , 78 9 16 2 , 24 7 , 38 6 10 2 , 22 8 , 60 7 29 8 4 1 , 03 9 63 3 , 74 0 , 34 5 52 5 , 42 2 , 61 4 Min i m u m S y s t e m L o a d H o u r 32 0 6 0 0 13 6 7 0 7 66 , 52 0 68 6 , 92 0 29 3 , 97 5 13 2 , 07 4 50 4 , 74 3 14 1 , 54 0 Lo a d F a c t o r s PP L - PP L - o R PP L . PP L - UP L - UP L - UP L - U T To t a l 12 C P 77 % 77 % 77 % 91 % 89 % 95 % 80 % 81 % 1 C P 71 % 78 % 68 % 89 % 71 % 95 % 66 % 73 % 1 N C P 66 % 66 % 59 % 83 % 58 % 78 % 65 % :l i ~ ~ i ! ' Jt 5 ' 5 .. ~ ~ ~ i' ; : ? i I ~r . . . I" ' , " . . . ~? * '" wI; - ;:; ; Pa c i f i C o r p A l l o c a t i o n F a c t o r O p t i o n s 19 9 9 . 2 0 0 1 ( 3 Y e a r Av e r a g e ) Al l o c a t i o n F a c t o r s En e r g y F a c t o r I D E I PP L . PP L . Q R PP L o C A PP L . W Y UP L . UP L . W Y UP L . To t a l An n u a l E n e r a v 52 0 , 64 5 , 70 6 I 15 , 28 4 , 36 3 , 43 1 1 98 2 , 4 2 7 , 75 9 1 53 9 , 98 6 , 79 2 I 38 4 , 85 5 , 70 1 1 25 9 , 39 5 , 56 9 1 19 , 94 0 , 73 1 , 69 0 1 51 , 91 2 , 40 6 , 64 9 En e r a v F a c t o r 0% 1 1 0 0 % 1 71 % 1 29 . 44 % 1 89 % 1 12 . 60 % 1 52 % 1 43 % 1 38 . 41 % 1 10 0 . 00 % 10 0 % D e m a n d F a c t o r s PP L - PP L . Q R PP L o C A PP L . UP L . UP L . UP L . To t a l An n u a l N C P 78 2 , 95 7 63 9 , 48 1 18 8 , 90 4 89 7 , 12 1 67 1 , 08 9 18 4 , 20 9 50 2 , 52 9 86 6 , 29 0 1 N C P F a c t o r 10 0 % 83 % 29 . 77 % 13 % 10 . 12 % 57 % 08 % 39 . 50 % 10 0 . 00 % An n u a l C P 72 4 4 4 4 22 5 , 76 5 16 4 , 14 5 83 6 , 19 3 54 7 , 08 8 15 1 , 07 3 46 8 , 37 2 11 7 , 08 0 1 C P F a c t o r 10 0 % 92 % 27 . 42 % 02 % 10 . 30 % 74 % 86 % 42 . 73 % 10 0 . 00 % To o 2 0 0 H o u r s 13 7 5 9 5 , 88 2 42 8 , 58 0 , 56 6 31 , 18 8 , 78 9 18 2 , 24 7 , 38 6 10 2 , 22 8 . 60 7 29 , 84 1 , 03 9 63 3 . 74 0 , 34 5 52 5 , 4 2 2 , 61 4 To o 2 0 0 H r s F a c t o r 10 0 % 02 % 28 . 10 % 04 % 10 . 64 % 70 % 96 % 41 . 55 % 10 0 . 00 % 12 C P 06 7 , 40 5 27 , 11 5 , 37 2 74 6 , 24 5 82 4 , 03 0 19 0 , 51 6 81 2 , 26 4 34 , 25 9 , 18 1 88 , 01 5 , 01 2 12 C P F a c t o r 10 0 % 17 % 30 . 81 % 98 % 11 . 16 % 90 % 06 % 38 . 92 % 10 0 . 00 % 12 M o . X 1 0 T o p H r s 78 . 71 8 , 27 9 26 5 , 78 5 , 25 2 17 , 27 8 , 52 6 96 , 91 1 , 31 0 50 , 98 8 , 55 0 18 , 13 2 , 47 5 33 9 , 17 4 , 56 1 86 6 , 98 8 , 95 3 12 C P X 1 0 T o o H r s F a c t o r 10 0 % 08 % 30 . 66 % 99 % 11 . 18 % 88 % 09 % 39 . 12 % 10 0 . 00 % Su m m e r / W i n t e r C P 1 4 4 3 , 62 2 67 2 , 89 2 30 9 , 46 1 68 9 , 64 6 95 7 , 26 1 32 2 . 12 4 50 9 , 07 3 15 , 90 4 , 07 9 Su m m e r / W i n t e r C P F a c t o r 10 0 % 08 % 29 . 38 % 95 % 10 . 62 % 02 % 03 % 40 . 93 % 10 0 . 00 % Su m m e r 3 / W i n t e r 3 C P 25 7 , 44 5 14 0 5 5 , 12 7 94 4 , 16 6 99 5 , 62 7 81 4 37 3 93 4 , 10 2 18 , 20 6 , 95 6 46 , 20 7 , 79 7 Su m m e r 3 / W i n t e r 3 C P F a c t o r 10 0 % 21 % 30 . 42 % 04 % 10 . 81 % 09 % 02 % 39 . 40 % 10 0 . 00 % Su m m e r 3 / W i n t e r 3 X T o o 1 0 H r s 41 , 58 8 , 48 6 13 7 , 36 3 , 94 8 19 5 , 82 0 49 , 23 6 , 32 1 27 , 81 6 , 55 4 29 1 , 64 2 18 1 , 11 6 , 81 5 45 5 , 60 9 , 58 7 Su m m e r 3 / W i n t e r 3 X T o o 10 F a c t o r 10 0 % 13 % 30 . 15 % 02 % 10 . 81 % 11 % 04 % 39 . 75 % 10 0 . 00 % fi l l .. ~ ~ ~ 5' ~ p - a ~~ ~ r- l J ! 1 ~f : : . !; .. . ...V; . Pa c i f i C o r p A l l o c a t i o n F a c t o r O p t i o n s 19 9 9 . 2 0 0 1 ( 3 Y e a r Av e r a g e ) Co m p O s i t e D e m a n d En e r g y F a c t o r s 12 C P A n n u a l E n e r a y C o m a o s l t e PP L - PP L - O R PP L o C A PP L . UP L . UP L - UP L . To t a l 12 C P 06 7 , 40 5 27 , 11 5 , 37 2 74 6 , 24 5 82 4 , 03 0 19 0 , 51 6 81 2 , 26 4 34 , 25 9 18 1 88 , 01 5 01 2 12 C P F a c t o r 17 % 30 . 81 % 98 % 11 . 16 % 90 % 06 % 38 . 92 % 10 0 . 00 % An n u a l E n e r a v 52 0 , 64 5 , 70 6 15 , 28 4 , 36 3 , 43 1 98 2 , 42 7 , 75 9 53 9 , 98 6 , 79 2 38 4 , 85 5 , 70 1 25 9 , 39 5 56 9 19 , 94 0 , 73 1 69 0 51 , 91 2 , 40 6 64 9 En e m y F a c t o r 71 % 29 . 44 % 89 % 12 . 60 % 52 % 2.4 3 % 38 . 41 % 10 0 . 00 % Co m IO s i t e F a c t o r 75 % 25 % 05 % 30 . 47 % 96 % 11 . 52 % 05 % 15 % 38 . 80 % 10 0 . 00 % Co m os i t e F a c t o r 50 % 50 % 94 % 30 . 13 % 94 % 11 . 88 % 21 % 24 % 38 . 67 % 10 0 . 00 % Co m os i t e F a c t o r 25 % 75 % 82 % 29 . 78 % 92 % 12 . 24 % 36 % 33 % 38 . 54 % 10 0 . 00 % 1 C P A n n u a l E n e r g y C o m p o s i t e PP L . PP L - O R PP L . C A PP L . W Y UP L . I D UP L . UP L . U T To t a l An n u a l C P 72 4 , 44 4 22 2 5 . 76 5 16 4 , 14 5 83 6 , 19 3 54 7 08 8 15 1 07 3 46 8 , 37 2 11 7 , 08 0 1 C P F a c t o r 92 % 27 . 42 % 02 % 10 . 30 % 74 % 86 % 42 . 73 % 10 0 . 00 % An n u a l E n e r a v 52 0 , 64 5 , 70 6 15 , 28 4 , 36 3 , 43 1 98 2 , 42 7 , 75 9 53 9 , 98 6 , 79 2 38 4 , 85 5 , 70 1 25 9 , 39 5 , 56 9 19 , 94 0 , 73 1 , 69 0 51 , 91 2 , 40 6 , 64 9 En e r rv Fa c t o r 71 % 29 . 44 % 89 % 12 . 60 % 52 % 2.4 3 % 38 . 41 % 10 0 . 00 % Co m os i t e F a c t o r 75 % 25 % 87 % 27 . 93 % 99 % 10 . 88 % 69 % 00 % 41 . 65 % 10 0 . 00 % Co m os i t e F a c t o r 50 % 50 % 82 % 28 . 4 3 % 96 % 11 . 45 % 63 % 14 % 40 . 57 % 10 0 . 00 % Co m os l t e F a c t o r 25 % 75 % 76 % 28 . 94 % 92 % 12 . 02 % 58 % 28 % 39 . 49 % 10 0 . 00 % 1 N C P A n n u a l E n e r g y C o m p o s i t e PP L . PP L - O R PP L o C A PP L . W Y UP L . I D UP L - UP L . To t a l An n u a l N C P 78 2 , 95 7 63 9 , 48 1 18 8 , 90 4 89 7 , 12 1 67 1 , 08 9 18 4 . 20 9 50 2 , 52 9 86 6 29 0 1 N C P F a c t o r 83 % 29 . 77 % 13 % 10 . 12 % 57 % 08 % 39 . 50 % 10 0 . 00 % An n u a l E n e r a v 52 0 , 64 5 , 70 6 15 , 28 4 , 36 3 , 43 1 98 2 , 42 7 , 75 9 53 9 , 98 6 , 79 2 38 4 , 85 5 , 70 1 25 9 , 39 5 , 56 9 19 , 94 0 , 73 1 , 69 0 51 , 91 2 4 0 6 , 64 9 En e IV F a c t o r 71 % 29 . 44 % 89 % 12 . 60 % 52 % 43 % 38 . 41 % 10 0 . 00 % Co m os i t e F a c t o r 75 % 25 % 80 % 29 . 69 % 07 % 10 . 74 % 31 % 16 % 39 . 23 % 10 0 . 00 % Co m ID s l t e F a c t o r 50 % 50 % 77 % 29 . 61 % 01 % 11 . 36 % 04 % 25 % 38 . 96 % 10 0 . 00 % Co m os i t e F a c t o r 25 % 75 % 74 % 29 . 52 % 95 % 11 . 98 % 78 % 34 % 38 . 69 % 10 0 . 00 % IF ~ i ~! i f :~ l . , n '" ' " ' 15 ' ' " ' .., Pa c i f i C o r p A l l o c a t i o n F a c t o r O p t i o n s 19 9 9 - 2 0 0 1 ( 3 Y e a r A v e r a g e ) Av e r a g e & E x c e s s D I PP L . PP L . ( ) R PP L . . c A PP L . UP L . UP L . UP L . To t a l An n u a l N C P 78 2 , 95 7 26 3 9 , 4 8 1 18 8 , 90 4 89 7 , 12 1 67 1 , 08 9 18 4 , 20 9 50 2 , 52 9 86 6 , 29 0 Av e r a g e M W ( M W h 87 6 0 \ 51 6 , 05 5 74 4 , 79 0 11 2 , 14 9 74 6 , 57 4 38 6 , 39 9 14 3 , 76 7 27 6 , 33 9 92 6 , 07 4 Ex c e s s M W 26 6 , 90 2 89 4 , 69 0 76 , 75 5 15 0 , 54 7 28 4 , 69 0 40 , 44 3 1 , 22 6 , 18 9 94 0 , 21 6 Av e r a g e M W C o m p o n e n t A l l o c a t i o n Fa c t o r ( S v s t e m A n n u a l L o a d F a c t o r ) 73 % 71 % 29 . 44 % 89 % 12 . 60 % 52 % 43 % 38 . 41 % 10 0 . 00 % Ex c e s s D e m a n d C o m p o n e n t All o c a t i o n F a c t o r ( 1 - S A L F ) 27 % 08 % 30 . 43 % 61 % 12 % 68 % 38 % 41 . 70 % 10 0 . 00 % To t a l A l l o c a t i o n F a c t o r 27 % 73 % 81 % 29 . 71 % 09 % 10 . 56 % 37 % 14 % 39 . 30 % 10 0 . 00 % Pe a k & A v e r a g e ( 1 C P ) PP L . PP L . ( ) R PP L . . c A PP L . UP L . UP L . UP L . U T To t a l An n u a l C P 72 4 , 44 4 22 5 , 76 5 16 4 , 14 5 83 6 , 19 3 54 7 , 08 8 15 1 , 07 3 46 8 , 37 2 11 7 , 08 0 Av e r a e : e M W ( M W h 18 7 6 0 ) 51 6 , 05 5 74 4 , 79 0 11 2 , 14 9 74 6 , 57 4 38 6 , 39 9 14 3 , 76 7 27 6 , 33 9 92 6 , 07 4 De m a n d C o m p o n e n t De m a n d A l l o c a t i o n F a c t o r Sin g l e CP (C P + ( M W h l 8 7 6 0 ) ) 58 % 92 % 27 . 4 2 % 02 % 10 . 30 % 74 % 1. 8 6 % 42 . 73 % 10 0 . 00 % En e r g y C o m p o n e n t Av e r a g e M W C o m p o n e n t A l l o c a t i o n Fa c t o r ( 1 - D e m a n d C o n m o n e n t ) 42 % 71 % 29 . 44 % 1.8 9 % 12 . 60 % 52 % 2. 4 3 % 38 . 4 1 % 10 0 . 00 % To t a l A l l o c a t i o n F a c t o r 58 % 42 % 83 % 28 . 27 % 97 % 11 . 27 % 65 % 10 % 40 . 91 % 10 0 . 00 % Pe a k & A v e r a g e ( 1 2 C P ) PP L - PP L . ( ) R PP L . . c A PP L . UP L - UP L . UP L - To t a l Av e r a a e o f 1 2 C P 67 2 , 28 4 25 9 , 61 4 14 5 , 52 0 81 8 , 66 9 43 2 , 54 3 15 1 , 02 2 85 4 93 2 33 4 , 58 4 Av e r a 2 e M W ( M W h 18 7 6 0 ) 51 6 , 05 5 74 4 , 79 0 11 2 , 14 9 74 6 , 57 4 38 6 , 39 9 14 3 , 76 7 27 6 , 33 9 92 6 07 4 De m a n d C o m p o n e n t De m a n d A l l o c a t i o n F a c t o r Av e 12 C P (A v e 1 2 C P + ( M W h l 8 7 6 0 ) ) 55 % 17 % 30 . 81 % 1. 9 8 % 11 . 1 6 % 90 % 06 % 38 . 92 % 10 0 . 00 % En e r g y C o m p o n e n t Av e r a g e M W C o m p o n e n t A l l o c a t i o n Fa c t o r ( 1 - D e m a n d C o m n o n e n t ) 45 % 71 % 29 . 44 % 1. 8 9 % 12 . 60 % 52 % 2. 4 3 % 38 . 4 1 % 10 0 . 00 % To t a l A l l o c a t i o n F a c t o r 55 % 45 % 96 % 30 . 20 % 94 % 11 . 80 % 18 % 22 % 38 . 70 % 10 0 . 00 % 'W i ~ .. ~ z ~ 5'; " ' 0 :s. ~j : ; :~ l . ' " .. . " ' - !f .. . .. , Pa c l f i C o r p A l l o c a t i o n F a c t o r O p t i o n s 19 9 9 - 2 0 0 1 ( 3 Y e a r A v e r a g e ) Eq u i v a l e n t P e e k e r 1 C P PP L . PP L - o R PP L - C A PP L - UP L - UP L . UP L . To t a l An n u a l C P 72 4 , 44 4 22 5 , 76 5 16 4 , 14 5 83 6 , 19 3 54 7 , 08 8 15 1 , 07 3 3,4 6 8 , 37 2 11 7 , 08 0 1 C P F a c t o r 92 % 27 . 42 % 02 % 10 . 30 % 74 % 86 % 42 . 73 % 10 0 . 00 % An n u a l E n e r g y 52 0 , 64 5 , 70 6 15 , 28 4 , 36 3 , 43 1 98 2 , 42 7 , 75 9 53 9 , 98 6 , 79 2 38 4 , 85 5 , 70 1 25 9 , 39 5 , 56 9 19 , 94 0 , 73 1 69 0 91 2 , 40 6 , 64 9 En e r g y F a c t o r 71 % 29 . 44 % 89 % 12 . 60 % 52 % 43 % 38 . 4 1 % 10 0 . 00 % Co m o o s i t e F a c t o r 38 % 62 % 79 % 28 . 67 % 94 % 11 . 73 % 60 % 21 % 40 . 05 % 10 0 . 00 % Ea u l v a l e n t P e a k e r S u m m e r W i n t e r C P PP L . PP L . O R PP L - C A PP L . UP L . UP L . UP L . To t a l Su m m e r Wi n t e r C P 1 , 44 3 , 62 2 67 2 8 9 2 30 9 , 46 1 68 9 , 64 6 95 7 , 26 1 32 2 12 4 50 9 , 07 3 15 , 90 4 , 07 9 Su m m e r Win t e r C P F a c t o r 08 % 29 . 38 % 95 % 10 . 62 % 02 % 03 % 40 . 93 % 10 0 . 00 % An n u a l E n e r a v 45 2 0 , 64 5 , 70 6 15 , 28 4 , 36 3 , 43 1 98 2 , 42 7 , 75 9 53 9 , 98 6 , 79 2 38 4 , 85 5 , 70 1 25 9 , 39 5 , 56 9 19 , 94 0 , 73 1 , 69 0 51 , 91 2 , 40 6 , 64 9 En e r a v F a c t o r 71 % 29 . 44 % 89 % 12 . 60 % 52 % 43 % 38 . 41 % 10 0 . 00 % Co m p o s i t e F a c t o r 38 % 62 % 85 % 29 . 42 % 91 % 11 . 85 % 33 % 27 % 39 . 37 % 10 0 . 00 % ~R ~ l :z ! r - ; : , .. :z 0 - i ~ ! , ~Q ~ 1" ' r r 1 . . , ~M i 'C " ' - 15 " . . . ... , ::; ; PaoifiCorp Exhibit No. 13 Cue No. PAC-E~2- WitDcss: David L. Taylor Systemwide Rationalized Indicators of System Demand Stress Sorted by Year (w/o Emergency Purchases) MonthslYear Loads 2 Sum of 12 monthly CP demand (MW) (Finn and Interruptible) 3 Annual Energy (MWh) (Finn and Interruptible) 4 Operating Reserve interruptible sum of CPs (MW) 5 Economic Curtailment Option sum of 12 CPs (MW) 6 Economic Curtailment Annual Energy (MWh) Allocation Factors 9 SE factor (includes "interruptible" load) 10 SC factor (includes "interruptible" load) 11 SG factor (includes "interruptible" load) 16 Cost of Service 17 Energy Cost 18 Demand Related Costs 19 Sum of Cost 21 Revenues 22 Special Contract Revenue 23 Revenues from all other customers 28 Contract A 29 Tariff Equivalent Revenue 30 Discount for 100 MW of Operating Reserves 31 Net Cost to Contract Customer 33 Contract B 34 Tariff Equivalent Revenue 35 Discount for 75 MW X 500 Hours of Economic Curtailment 36 Net Cost to Contract Customer 38 Cost of Service 39 Energy Cost 40 Demand Related Costs 41 Ancillary Service Contract - Operating Reserves 42 Ancillary Service Contract - Econimic Curtailment (Demand) 43 Ancillary Service Contract - Econimic Curtailment (Energy) 44 Sum of Cost 46 Revenues 47 Special Contract Revenue 48 Revenues from all other customers PaoifiCorp Exhibit No. 14 Cue No. PAC-E-02- WitDcss: David L. Taylor PacifiCorp Ancillary Service Contract Example Effect on Revenue Requirement Factor Total system Jurisdiction 1 Jurisdiction 2 72.000 000 36,000 000,000 000 000 21,000,000 200 900 900 37,500 37,500 100%33%50% 100%33%50% 100%33%50% Jurisdiction 3 000 000,000 200 17% 17% 17% No Ancillary Service Contracts 500,000.000 166,666 667 250000 000 83,333,333 000,000,000 333,333,333 500,000 000 166,666 667 500 000,000 500,000,000 750,000,000 250 000 000 Situs 000,000 20,000,000 000 000 Situs 440,000,000 500,000,000 730,000,000 210,000 000 With Ancillary Service Contracts 000 000 (4,000,000) 36,000,000 20,000,000 000,000) 17,000,000 498,500,000 166,166,667 249 250 000 83,083 333 994,500,000 331,500,000 497,250,000 165 750,000 000.000 1 ,333,333 000,000 666 667 500 000 500 000 750,000 250 000 500,000 500 000 750,000 250,000 500,000.000 500 000 000 750,000,000 250,000,000 Situs 60,000.000 20,000.000 000 000 Situs 1,440,000,000 500,000,000 730,000,000 210,000,000 New Generation Resouree SG Factor - Extra East Load Net Other Steam Plant Extra East Load (MSP Study 1.4) West Resouree (MSP Study 1. Difference Net Other Generation Plant Extra East Load (MSP Study 1. West Resouree (MSP Study 1. Difference Net Transmission Plant Extra East Load (MSP Study 1. West Resouree (MSP Study 1. Difference Net Other Plant Extra East Load (MSP Study 1. West Resouree (MSP Study 1. Difference Total Net Rate Base Extra East Load (MSP Study 1. West Resource (MSP Study 1. Difference New Generation Resouree O&M SG Factor - Extra East Load Other Steam O&M Extra East Load (MSP Study 1. West Resouree (MSP Study 1. Difference Other O&M Extra East Load (MSP Study 1. West Resouree (MSP Study 1. Difference To/al O&M Extra East Load (MSP Study 1. West Resouree (MSP Study 1. Difference A&G Extra East Load (MSP Study 1. West Resouree (MSP Study 1. Difference Other Fixed Cost Drivers Extra East Load (MSP Study 1. West Resouree (MSP Study 1.4) Difference Net Power Costs Extra East Load (MSP Study 1. West Resouree (MSP Study 1. Difference Total Revenue Requirements Extra East Load (MSP Study 1. West Resouree (MSP Study 1.4) Difference % Inaease % of To/al Change PaoiliCorp Exhibit No. IS Case No. PAC-E-O2- Witness: David L. Taylor Extra East Load Resouree MSP Study 1. Revenue Requirement Driver Analysis Compared with West Resouree Sensitivity with Clean AIr 1 and Hydro Rellcenslng 1 $(, 000) 2010 Total Comoanv California Oreoon Washlnoton Utah Idaho Wx!!m!!m ~~""-~ _~~'0t.2i_~100.0000% 1.6395% 25.9914% 8.0394% 47.1179% 5.1908% 12.0210% 462,536 7,583 120 220 37,185 217,937 24,009 55,602 462,537 7,720 122,390 37,857 213,522 24 442 56,605 Iii!iiWJF """-"~---""""""""""""'~:liIlRr'-_~~~-- 68,328 1,120 17 759 5.493 32,195 3,547 8,214 68,328 1,140 18080 5,592 31 543 3,611 8,362~'1W._~!$3_~~W,i~\&__~ 224,501 3681 58,351 224,501 3,747 59 405 !'W'V iJ1/: : '-'~-- 18,049 105,780 11 653 26,987 18,375 103,637 11,864 27,474 ._----~ 411,401 15.409 104,001 33,992 196,974 21 346 39,679 411,307 15.437 104,400 34,114 196,064 21,427 39 865~~;r#i8l~i%i(fJ~~~m:!1'famFiaIl1tiii.t?f~i7~~~~ 190,617 28,184 306,530 96,637 564 124 61,793 133,348 166,673 28,044 304,275 95,937 544,767 61,344 132,306 -. J! -'."-i'Nf~-----~.!I!35II'&1'~" ._.~~_. J:~ pi . "girJ~RI..'~\~ 100.0000% 1.6395% 25.9914% 8.0394% 47.1179% 5.1908% 12.0210% 285 945 4,688 74,321 22,988 134 731 14,843 34,374 285,945 4 773 75,663 23,403 132,002 15 110 34,994 mD. .__. al t,.""'m"w"""'="""""'---~~J\!i!;E\1~0%.~f' 233,498 6,206 55,025 233,498 6,238 55,528 ~'~ l _*"1 001 '-~ 17.468 119,102 11,024 24 673 17,623 118,079 11,124 24,906 . - If'W i !:'_~ __. "-B' 522,530 10,944 130,149 40,704 255.288 26,027 59,418 519,445 11 010 131,192 41 027 250,081 26 235 59,899~_f_i~~ 290,935 6,449 79,365 24,828 128822 16,222 35,249 290,935 6,521 80 182 25,068 127,191 16,379 35,593flt;!1J~~t'i'f!;',~."_mjllif&itj' ~~~-); 122,365 31,992 320,188 94,785 490,177 56,686 128,536 108,771 32,005 320,257 94,806 477,571 55,686 128,446 -""""'- "--n,~ 922,244 14,931 237,469 73,138 430 032 49,819 116,855 901,610 14,846 236,150 72,730 411,440 50 425 116,019 .............. '!~ ~_i ,. ..~g --'- I -~ -~~~ 048,690 987,433 92,500 92,427 073 701 072,056 330,092 329,568 868,443 811,050 210,547 210,069 473.407 472,263 Pa c i f i C o r p St a t e b y S t a t e R e v e n u e R e q u i r e m e n t I m p a c t Pe r c e n t C h a n g e i n R e v e n u e R e q u i r e m e n t 20 0 5 N P V ( ! ! ! 82 3 % 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 20 1 0 20 1 1 20 1 2 20 1 3 20 1 4 20 1 5 20 1 6 20 1 7 20 1 8 Ca l i f o r n i a ( c o m p a r e d t o M o d i f i e d A c c o r d ) Hy d r o + C o a l E n d o w m e n t s 48 % -0 . 34 % -0 . 74 % 01 % 43 % -0 . 14 % 25 % 70 % 31 % 68 % 84 % 73 % 51 % 1. 4 3 % 81 % To t a l M S P S o l u t i o n ( I n c l u d i n g S e a s o n a l ) 0.4 3 % -0 . 33 % -0 . 75 % 01 % 46 % -0 . 16 % 22 % 64 % 23 % 57 % 76 % 65 % 44 % 35 % 74 % Or e g o n ( c o m p a r e d t o M o d i f i e d A c c o r d ) Hy d r o + C o a l E n d o w m e n t s 63 % -0 . 50 % 05 % 1. 4 1 % -0 . 60 % -0 . 20 % 33 % 94 % 75 % 24 % 2. 4 6 % 32 % 02 % 89 % 36 % To t a l M S P S o l u t i o n ( I n c l u d i n g S e a s o n a l ) 35 % -0 . 65 % 33 % 67 % -0 . 85 % -0 . 42 % 15 % 75 % 1. 4 5 % 67 % 95 % 98 % 71 % 62 % 10 % Wa s h i n g t o n ( c o m p a r e d t o Mo d i f i e d A c c o r d ) Hy d r o + C o a l E n d o w m e n t s 68 % -0 . 4 9 % 04 % 1. 4 0 % -0 . 60 % 19 % 34 % 96 % 78 % 28 % 49 % 35 % 05 % 94 % 33 % To t a l M S P S o l u t i o n ( I n c l u d i n g S e a s o n a l ) 78 % -0 . 44 % 00 % 35 % -0 . 51 % -0 . 11 % 0. 4 2 % 06 % 92 % 50 % 70 % 2. 4 9 % 17 % 05 % 41 % Ut a h ( c o m p a r e d t o R o l l e d - In ) Hy d r o + C o a l E n d o w m e n t s -0 . 22 % 85 % 82 % 78 % 00 % 50 % -0 . 07 % -0 . 65 % 30 % 62 % 80 % 76 % 63 % 59 % 1. 4 5 % To t a l M S P S o l u t i o n ( I n c l u d i n g S e a s o n a l ) 02 % 98 % 05 % 01 % 22 % 69 % 09 % 0. 4 9 % 1. 0 6 % 20 % 1. 4 2 % 1. 4 7 % 37 % 35 % 24 % Id a h o ( c o m p a r e d t o R o l l e d - In ) Hy d r o + C o a l E n d o w m e n t s 12 % 09 % 04 % 97 % 15 % 65 % 07 % -0 . 4 9 % 12 % 1. 4 2 % 59 % 56 % 42 % 37 % 25 % To t a l M S P S o l u t i o n ( I n c l u d i n g S e a s o n a l ) 16 % 25 % 29 % 15 % 24 % 73 % 09 % -0 . 53 % 15 % 1.4 0 % 56 % 64 % 55 % 52 % 37 % Wy o m i n g ( c o m p a r e d t o M o d i f i e d A c c o r d ) Hy d r o + C o a l E n d o w m e n t s 43 % -0 . 50 % 90 % 16 % 57 % -0 . 29 % 10 % 61 % 28 % 69 % 86 % 79 % 60 % 1. 4 9 % 82 % To t a l M S P S o l u t i o n ( I n c l u d i n g S e a s o n a l ) 08 % -0 . 67 % 20 % 49 % -0 . 90 % -0 . 59 % -0 . 14 % 36 % 92 % 09 % 29 % 29 % 16 % 08 % 46 % ~Q ~ l U- . = II z "" ' " .. ~ z b I i' " 0 ' ; :S ~ : . . . :; 1 ' : - ' '" . . . PacifiCorp Exhibit No. 17, Pose I of23Case No. PAC-~2- Witness: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Sales to Ultimate Customers440 Residential Sales QE~CRIPTIOJl! ALLOCATION FACTOR Direct assigned - Jurisdiction 442 Commercial & Industrial Sales Direct assigned - Jurisdiction 444 Public Street & Highway Lighting 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-Arm Arm 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 Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DESCRIPTION 456 Other Electric Revenue Direct assigned - Jurisdiction Wheeling Non-firm, Other Common Wheeling - FIrm, 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 PaoifiCorp Exhibit No. 17, Pll8e 2 of23 Case No. PAC-E-02- Witness: David L. Taylor ALLOCATION FACTOR 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 Hydraulic Power Generation 535 - 545 CHher Power Generation 546, 548-554 547 Other Power Supply 555 556 - 557 DESCRIPTION ALLOCATION FACTOR Operation Supervision & Engineering Remaining Steam Plants Peaking Plants Cholla Huntington SSCCT SSGCH DGU Fuel Related Remaining steam plants Peaking Plants Cholla Huntington SSECT SSECH DEU Steam From Other Sources Steam Royalties Nuclear Power O&M Nuclear Plants Hydro O&M Pacific Hydro East Hydro DGP Operation Super & Engineering Other Production Plant Fuel Other Fuel Expense Purchased Power Direct assigned - Jurisdiction FInn Non-linn DGP SSGC Mid C Contracts, 100 MW Hydro Extension Peaking Contracts System Control & Load Dispatch Other Expenses PacifiCorp Exhibit No. 17, Page 3 of23Case No. P AC-E-02- Witness: David L. Taylor PaoifiCorp Exhibit No. 17, Page 40f23 Case No. PAC-E-W- Witness: David L. Taylor 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 Rrm Wheeling Non-Rrm 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 EXPENSE920-935 Administrative & General Expense Direct assigned - Jurisdiction Customer Related General FERC Regulatory Expense PociftColp Exhibit No. 17, Page Sof23 Cue No. PAC-E-02- WitDcss: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DEPRECIATION EXPENSE4O3SP Steam Depreciation DESCRIPTION ALLOCATION FACTOR Remaining Steam Plants Peaking Plants Chona Huntington SSCCT SSGCH DGU 4O3NP 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 Inst Gust Pram Leased Property Street Lighting OH Conductors UG Conduit UG Conductor Line Trans Services Meters paoifiCorp Exhibit No. 17, Page 60f23 Cue No. PAC-E-02- WitDcss: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC DESCRIPTION ALLOCATION FACTOR 4O3GP General Depreciation Distribution Remaining Steam Plants Peaking Plants Chona Customer Related General SO SSCCT SSGCH DGU DGP Huntington Pacific Hydro East Hydro Transmission 4O3MP Mining Depreciation Remaining Mining Plant Deer Creek/Energy West (Huntington)DGU PacifiCorp EohibitNo.Page70f23 Cue No. PAC-E-02- WitDcss: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT AMORTIZATION EXPENSE4O4GP Amort of L T Plant - Capital Lease Gen Direct assigned - Jurisdiction General Customer Related DESCRIPTION ALLOCATION FACTOR 4O4SP 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, etc Direct assigned - Jurisdiction Production, Transmission Trojan TROJP PaoifiCorp Exhibit No. 17 Pose80f23 Case No. PAC-E-02- Witness: David L. Taylor 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 rrc 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 PaoifiCorp Exhibit No. 17, Pose90f23Case No. PAC-E-02- witness: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DEFERRED INCOME TAXES41010 Deferred Income Tax - Federal- Direct assigned - Jurisdiction Electric Plant in Service DESCRIPTION ALLOCATION FACTOR Mining Plant DITEXP DGP GPS SNP TROJP SNPD Pacific Hydro Production, Transmission Customer Related General Property Tax related Miscellaneous Trojan Distribution 41011 Deferred Income Tax - State-DR Direct assigned - Jurisdiction Electric Plant in Service Property Tax related Miscellaneous Trojan Distribution Mining Plant DITEXP DGP GPS SNP TROJP SNPD Pacific Hydro Production, Transmission Customer Related General 41110 Deferred Income Tax - Federal-GR Direct assigned - Jurisdiction Electric Plant in Service Mining Plant DITEXP DGP GPS SNP TROJP SNPD Pacific Hydro Production, Transmission Customer Related General Property Tax related Miscellaneous Trojan Distribution PaoifiCorp Exhibit No. 17, Pose 10 of23 Case No. PAC-E-02- Wit.-: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DESCRIPTION ALLOCATION FACTOR 41111 Deferred Income Tax - Stat~R Direct assigned - Jurisdiction Electric Plant in Service Property Tax related Miscellaneous Trojan Distribution Mining Plant DITEXP DGP GPS SNP TROJP SNPD Pacific Hydro Production, Transmission Customer Related General paoiflCorp Exhibit No. 17, Page \1 of23 Case No. PAC-E-02- Witness: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT SCHEDULE. M ADDITIONSSCHMAF Additions - Row 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 Depreciation CIAC SNP TROJP DGP GPS SCHMDEXP Trojan Pacific Hydro Mining Plant Production, Transmission Property Tax General 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 Property Tax General Depreciation Distribution BADDEBT SNP DGP GPS TAXDEPR SNPD Miscellaneous Pacific Hydro Mining related Production, Transmission PacifiCorp Exhibit No. 17, Page 12 oe23 Case No. PAC-E-02- Witness: David L. Taylor 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 PacifiCorp Exhibit No. 17, Pige 13 of23 C... No. P AC-E-02- Witness: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Steam Production Plant DESCRIPTION ALLOCATION FACTOR 310 - 316 Remaining Steam Plants Peaking Plants Chona 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 PaoiflCorp Exhibit No. 17,PageI40f23 Case No. PAC-~2- WitDcss: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT GENERAL PLANT 389 - 398 399 399L 1011390 DESCRIPTION ALLOCATION FACTOR Distribution Remaining Steam Plants Peaking Plants Cholla 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 Cholla SSCCT SSGCH DGU DGP Huntington Pacific Hydro East Hydro Transmission Customer Related General Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT INTANGIBLE PLANT 301 302 303 303 DESCRIPTION ALLOCATION FACTOR Organization Direct assigned - Jurisdiction Franchise & Consent Direct assigned - Jurisdiction Production, Transmission Miscellaneous Intangible Plant Distribution 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 PaoifiCorp Exhibit No. 11, Page IS of23 Case No. PAC-E-02. Witness: David L. Taylor PacifiCorp Exhibit No. 17, Pose 160f23 Case No. PAC-E-o2- Witness: David L. Taylor 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 DESCRIPTION ALLOCATION FACTOR Plant Held For Future Use Direct assigned - Jurisdiction Production, Transmission Mining Plant Electric Plant Acquisition Adjustments 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 DEUHuntington DG&T Wor\(ing Capital Deposit Mining Plant DG&T Wor\(ing Capital Deposit Mining Plant Allocation Factor Applied to each Component of Revenue Requirement 25319 154 FERC ACCT 163 25318 165 182M 186M DESCRIPTION ALLOCATION FACTOR Provo Working Capital Deposit Mining Plant Materials and Supplies Direct assigned. Jurisdiction Production, Transmission Mining General Production-Common SNPPS SNPPH SNPD Hydro Distribution Stores Expense Undistributed General Provo Working Capital Deposit Provo Working Capital Deposit SNPPS Prepayments Direct assigned - Jurisdiction Property Tax GPS Production, Transmission Mining General 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 paoifiCorp ExhibitNo.pageI70f23 Case No. PAC-E-02- WitnesS: David L. Taylor PacifiCorp Exhibit No- 17, Page 18 of23 Cue No. PAC-E-O2- Witness: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Working Capital CWC DESCRIPTION ALLOCATION FACTOR Cash Working Capital Direct assigned - Jurisdiction OWC 131 135 143 232 Other Working Capital Cash Working Funds Other Accounts Receivable 232 253 25330 Accounts Payable Accounts Payable Deferred Hedge Other Deferred Credits - Mise SNP Miscellaneous Rate Base 18221 Unrec Plant & Reg Study Costs Direct assigned - Jurisdiction 18222 Nuclear Plant - Trojan Trojan Plant Trojan Plant TROJP TROJD 141 Impact Housing - Notes Receivable Employee Loans - Hunter Plant Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT Rate Base Deductions 235 2281 2282 2283 22841 22842 252 25399 190 281 DESCRIPTION ALLOCATION FACTOR Customer Service Deposits Direct assigned - Jurisdiction Prov for Property Insurance Prov for Injuries & Damages Prov for Pensions and Benefits Accum Misc Oper Prov-Black Lung Mining Accum Misc Oper Prov-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 BADDEBT DGP SNP TROJP Bad Debt Pacific Hydro Production, Transmission Customer Related General Miscellaneous Trojan Accumulated Deferred Income Taxes Production, Transmission paoifiCorp ExlubitNo.17,pigeI90f ease No. P AC-E-O2- WitneSS: David L. Taylor PaciflCorp ExhibitNo.Page200f23 Case No. P AC-E-O2- Witness: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT DESCRIPTION AllOCATION FACTOR 282 Accumulated Deferred Income Taxes Direct assigned - Jurisdiction Depreciation Hydro Pacific Production, Transmission Customer Related General Miscellaneous DITBAL DGP SNP TROJPTrojan 283 Accumulated Deferred Income Taxes Direct assigned - Jurisdiction Depreciation Hydro Pacific Production, Transmission Customer Related General Miscellaneous DITBAL DGP SNP TROJPTrojan 255 Accumulated Investment Tax Credit Direct assigned - Jurisdiction Investment Tax Credits Investment Tax Credits Investment Tax Credits Investment Tax Credits Investment Tax Credits Investment Tax Credits Investment Tax Credits 1TC84 ITCSS 1TC86 ITC88 1TC89 ITC90 DGU PacifiCorp itNO. 17. Page 21 of23o. AC-E-02- Wllness: David L. Taylor Allocation Factor Applied to each Component of Revenue Requirement FERC ACCT PRODUCTION PLANT ACCUM DEPRECIATION108SP Steam Prod Plant Accumulated Depr Remaining Steam Plants Peaking Plants Cholla 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 108Doo 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 PaoifiCorp Exhibit No. 17, Pose 22of23 Case No. PAC-E-O2- WitDcss: David L. Taylor 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 Chona 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 PaoifiCorp Exhibit No. 17, Pose 23of23 Cue No. PAC-E-O2- Witness: David L. Taylor 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 Chona DESCRIPTION ALLOCATION FACTOR Huntington SSCCT SSGCH DGU 111GP Accum Proy for Amort-General Distribution General SO SSCCT SSGCH DGU DGP Remaining Steam Plants Peaking Plants Chona Huntington Pacific Hydro East Hydro Transmission Customer Related 111HP Accum Proy for Amort-Hydro Pacific Hydro East Hydro DGP 1111P Accum Proy for Amort-Intangible Plant Distribution Pacific Hydro Mining Customer Related DGP Production, Transmission General 1111P Less Non-lJtility Plant Direct assigned - Jurisdiction 111399 Accum PlOY for Amort-Mining Other Mining Plant Deer CreeklEnergy West (Huntington)DEU 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 by t h 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 0 = 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 0 = 1 t o 1 2 ) m e t h o d i s us e d i n d e f i n i n g t h e S y 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 . Sy s t e m C a o a c i ! I . F a c t o r ( S C ) 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 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 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 . ~Q ! ! ' !; ~ 5 ~~ ~ b ' Ii ' : : ! ' . a S. n r~ l ;; ! , : - " , 1' " ' 2 : Sv s t e m ~ n e r l ! v f a c t o r ( S E ) LT A E j SE i = / = 1 LL T A E j 1= 1 j= 1 wh e r e : SE t 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 DE P i :L S E ; ;= 1 wh e r e : DE P i = D i 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 ju r i s d i c t i o n i . SE ; = S E t i f 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 t = 0 , SE t = S y s t e m E n e r g y fo r j u r i s d i c t i o n i . ~i ~ ~ Ii : z : I T 9 i 0 z \ ( t: I ; " 0 - a i~ ; . ~~ i ~ . : . . . . . ~ , Di v i s i o n E n e r DE U i LS E t i= 1 wh e r e : DE U j Di v i s i o n E n e r g y . U t a h F a c t o r fo 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 . Sv s t e m G e n e r a t J m ! . F a c t o r ( S m SG i = 75 * S O + , 25 * 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 fo 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 ~ ~ 11 z! r - R !O z " - i" o ~~ . r- m . . ~ ~ c ! .. . " " " If 0 ... Se a s o n a l S y s t e m C a o a c i t v 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 *T A P i j SS C C T i = / = LL W M O j c t *T A P i 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 fo r j u r i s d i c t i o n i . WM O j c t Ej c t ct = 1 12 8 L L 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 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 . 1f i i II z . . . Si ~ :s .~t r l ~? . ;; : Se a s o n a l S Co m b u s t i o n T u r b i n e ~W M O j c , *T A E i j SS E C T i = / = ~L W M O j c t *T A E i j i= 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 fo r j u r i s d i c t i o n i . WM O j c I Ej c I cl = 1 12 8 = ~ ~ Ej c I 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 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 AE 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 . ~E ~ ~ ~~ g S'; " o ~~ ; :~ l il . . ~ ... . Se a s o n a l S y s t e m ~e n e r a t ~ h a s e s (S S G P ) SS G P i = ( LW M O j S P * T A P ; j j= 1 LL W M O j s p *T A P i j ;= 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 ;= 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 ;= 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 . ~i i ~ ~~ z b ' 51 ; " ' 0 ~d ; ; ~~ ' ... . ~ .; ' . : . ~ !! ' 0 .. . 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 ( S S G C H ) 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 *T A E i j ;= 1 j= 1 wh e r e : SS G C H 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 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 LL Ej c h 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 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 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 , TA E ; 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 , ~i ~ ~ e : z i f . ~ i~ ~ ~ - :;. 11 ; ; ; E~ l -= . . . .. . . . 15 " 0 Se a s o n a l S LW M O j C h *T A E i j SS E C H i = / = LL 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 LL 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 i 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 DG P i LS G t i= 1 i! i ~ .. ~ ~ b ' Si ' : : ! ' . a :S . n; ; ~ ~ ; , ~~ ' f i .. . . . . 15 " 0 .. . . ; ; : wh e r e : DG P 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 a c t o r fo r j u r i s d i c t i o n i . SG t 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 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 . DG U ; 'L S G ;= 1 wh e r e : DG U ; = 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 t SG ; 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 SG . = O . 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 . Sy s t e m N e t P l a n t P r o d u c t i o n - S t e a m F a c t o r ( S N P P S ) 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 ; DG U ; SS C C T ; SS G C H ; 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 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 n 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 n 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 n 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 f It i T e ; !! Z , , ' .. 0 2 ' o il ~ ! 5 " - a ~Q . r- ~ l o. j . . . n i' : " " 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 i DG P i 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 . S s t e m N e t P l a n t - Di s t r i b u t i o n F a c t o r PD i - AD P D i 'N Di = (P D AD P D ) wh e r e : SN P D i PD i AD P D i AD P D 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 . :i ' ~ ~ Q : z : g o . : : i i 0 : z : o ' 5'; " 0 ~~ ~ .. . . r n . . . ~ ~ O ! .. , " ' - IS " .. . Sy s t e m G r o s s . S y s ~ a c t o r (G ~ GP S i = i= 8 PP i + P T i + P D i + P G i + P I i L( P P i + P T i + P D i + P G i PI i ) i= 1 GP - Sj PP j PT i PD i PG j PI j Gr o s s P l a n t . Sy 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 . S s t e m N e t P l a n t F a c t o r S N P SN P i i= 8 PP 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 I i (P P 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 I i ) i= 1 SN P j PP j PT j PD j PG j PI j AD P P j = . AD P T j AD P D j = AD P G j = AD P I j 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 . :e n ~ . . . ~. X 6 ' I! : e z , . . !" Z 51 ; : ! " ' ; s. n 0 ; ~~ ; , ~ w i ~ . : . 15 " - .. . Sy s t e m O v e r h e a d - G r 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 I~ + n + ~+ f f i + AA - ~- ~ - ~ - ~- ~ i= 1 SO G i PP i PT i PD i 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 ( l B T ) IB T i ;, I B T i TI B T i i= 1 IB T i TIB T i 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 . ~Q ! 3 ' i ! ' !; e : !! i H~ i - g ;: , ; . " ~ - a or ; , , ' s. ( ' ) ; ; r: ~ ; . " ;' , : - , ' i ~. . . . . ... 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 AC C T 9 0 4 ; i= 8 LA C C T 9 0 4 i i= 1 BA D D E B T i AC C T 9 0 4 i Ba d D e b t E x p e n s e F a c t o r f o 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 . Cu s t o m e r ~a c t o r (C N ) CM = CU S T ;= 8 L G U S T ; i= 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 f o 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 L C I A C N A i= 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 f o r ju 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 . ~5 i i ~ ~ z ! Ii ' : : ! " . s. n ; ; ~t i .. ' .. , . . . - 15 " . . . !! , 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 ; Tr o j a n P l a n t ( T R O J P ) TR O J P i :C C T 1 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 ; 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 j u r i s d i c t i o n 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 e ( T R O J D ) TR O J D i i= 8 AC 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 ; 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 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 2 2 8 . 4 2 f o r j u r i s d i c t i o n i . ~F ! : ' ~ S: $ !O "" ' 0 " " ~~ . :~ i ' ~ " ' - .. . Ta x D e p r e c i a t i o n ( T A X D E P R ) 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 j TA X D E P R A j 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 fo 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 . De f e r r e d T a x E x p e n s e ( D I T E X P ) DI T E X P i fI T E X P A L D I T E X P A i= 1 wh e r e : DI T E X P j DI T E X P A j 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 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 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 . ~w ~ ~ S 2 ! g ' . S i .. ( j " z b ' i; " ' o i! ; i ; ~t ' n . 6 -i N .. , '- C "' - 15 " v o ... De f e r r e d T a x B a l a n c e ( D I T B A L ) DIT B A L i ~I T B A L A LD I T B A L A i= 1 wh e r e : DI T B A L t DI T B A L A i 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 , ~i ' ~ ~ e z .. . .. 0 z ~ 51 ; " 0 - a a: ~ j ; ; ; ~$ l ~" ' :; ; .. , :; ;