20050301Revised Protocol.pdf

fJAc-:L-
r'
"'~"
,.I c( t:. Lt i \tED ~~';1 rn i~'JIt,Li REVISED PROTOCOL INTERJURISDICTIONAL
COST ALLOCATION METHODOLOGY ZUUS FEa 2$ Pr~4:
Appendix A - Definition of Terms
f;\J i'UhL!CU HL1TIES COrt~iSSION
Appendix B - Allocation Factor Applied to Each Component of Revenue
Req uiremen t
Appendix C - Allocation Factor - Algebraic Definitions
Appendix D - Special Contracts
Appendix E - Annual Embedded Costs
Appendix F - Methodology for Determining Mid-C (MC) Factor
-~-~,
Case No. P AC..B..O2..
Exhibit No. 19
Witness: Andrea L. Kelly
BEFORE THE IDAHO PUBLIC UTILITIES COM:M:ISSION
ACIFICORP
Exhibit Accompanying Supplemental Direct Testimony of Andrea L. Kelly
Protocol and Appendix A- Definition of Tenns
July 2004
. ,
~"""'"""="'~"'---"""'
~""'~~:c,~~",
.,.,~,-="",.
=O,",~~';"F='
~.&-~?-","""",-,"--="'=,=""'=""~'="~""'""",,", ~""",
""7'--=-7"""='~~~=c -=."~ "
~~9ifi~em
I;~M~it ~Q~ 1~ R~i~ 1 gf~Q
C,,!'I" 1I..1~. RAG.o.?!!'i'!!r:'"
~""" '~ ~ ,
fi "
WH!\~~3: D,!1.~f~a k, Kf;n~
ihis PacifiCerp Inter..Jurisdictional Cost AHoeatiem Protocol is the result of
extensive discussions that have occurred among representatives of PacifiCorp,
eammis~ion staff me~bef8 aa6 eth~r interested panics ffem Utah~ OregoflJ
Wyaminf:;, ldaha ifld Washington regarding issue8 arising flam the eOml'a.ny
8tatu~ ~B a, multi..juft:;dictional utility.! These disoQssie6S weft) referred to. as the
Multi~State. PfQG,*-&~~ ar MSP.
Pa~U'je.ofP ~Qmmits that it will ~Qutinu~ to ,Ian ro1Q QP~rate it~ ~~Jl~:fatiQp"
ap.d tfap~mis~d~m ~~~tem ~n 1;1 ().i~"'~tate iJltegr.~te.d basi$. in a maOO$1f taat f!~bi~:y~~ ~
l~a~t ~QaUt~ast ri~k: ~$o.qn;e PQFtfQli~ fat it~ ~u~t~mef5~
Tn~ FrQtQ~Jid de~f1ffibe~ f~gula.tgfY 'pQlieies., wl1iGh~ if fallowed. by aU St~t~~ QP
a lQnaJ:,:te~ pa~is, should afford Pacifiea~ a f~asaflal1Je. eppaftuuity ta reeavef aU ~J
its. prodentiy if1CUff~d e"--pea.ses and investments iRe 'earn its authorized fate of
f~turn, The assi;mnent of a particular e.Xf)ense (;)I' investm~ntJ Of al1eoation af a share.
~f aij e~l3-e.n~e er: inves.tmeat, te a Stat~ p.uf~uant to. the FroteGe! i~ aet intended to~
and &nQulc1 ijet~ pn~judge the ~n:uf!en~e gfthese ~ast5. Neth.ing in th~ p.f~ta~~1 ~haU
~bfidi~ 3ny Stf!te ri~t ~J1d!er QQligatiou t~ e$tab1ish faiF, jutS.t and reaseJl,Q.Ble fit~s
aa~e,d upon tht; biW (!If that Stat~ anij the Jf(;gQfd ~fitrJ,bli~hed in Fa.t~ prQ~e.edini~
C~Hg1J~ted by that $.tate" It is t~~ int~nt that the t~flR~ 9f the. PfQtQQQl be engUfinflj.
2,(,).p.mt~~ Wh9 hav.e. auppo~ed the f~lJiflGatit;)R Qf th.e FfQtgg01 ga ~~ in th~ belief tb)~t it
""
Sn' 1...WI. ag~(dev~ a. ~Q, utlQft t(i) .
' ,
,1;" H~ijues t at IS 16 tHe PUu ,1G m.tefe~t , ~wev~f', ~
p~y~.j",., ."-
J;'i."~
"-""~""",~""""....."-""~,,,,,.,,,,,,/,..,.,.......,'-'"""""~-'~"
1 It~~ ~taff in e3-lifumi3 n1onitoreg th~ pme~~in~~ and reee.ive4 f:~J~\l~t
d~;u;Hnn ~n tti
.. "'", -,,-".. "-
c' '
, ,, .. - ' ...., ..".., ' .." ,...'
d ..".. "'
..,, -" , .. ..-, ,
PacifiCorp
Exhibit Nt). 19 Page 2 of20
Case No. PAC~O~~
Witn~ss; Andrea L. Kelly
support of the Protocol is not intended in any manner to negate the necessary
flexibility of the regulatory process to deal with changed or unforeseen
circumstances, and a party s support of the Protocol will not bind or be used against
that party in the event that unforeseen or changed circumstances cause that party to
conclude, in good faith, that the Protocol no longer produces results that are just
reasonable and in the public interest. Support of the Protocol shall not be deemed to
constitute an acknowledgement by any party of the validity or invalidity of any
particular method, theory or principle of regulation, cost recovery, cost of service or
rate design and no party shall be deemed to have agreed that any particular method
theory or principle of regulation, cost recovery, cost of service or rate design
employed in the Protocol is appropriate for resolving any other issues.
The Protocol describes how the costs and wholesale 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.
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 deriv~tion of each allocation factor is contained in Appendix C.
A description and numeric example of how Special Contracts and r~lated
discounts will be reflected in rates is set forth in Appendix D.
A listing ofFERC accounts relied upon in the definition ofuAnnual
Embedded Costs" is set forth in Appendix E.
PacifiCorp
Exhibit No. 19 Page 3 of20
Case No. P AC-O2-
Witness: Andrea L. Kelly
Each State s allocated share of each Mid-Columbia Contract and the method
for calculating the shares is set forth in Appendix F.
II.Proposed Effective Date
The Protocol will be effective and apply to all PacifiCorp retail general rate
proceedings initiated subsequent to June 1 , 2004.
III.Classification of Resource Costs
All Resource Fixed Costs, Wholesale Contracts and Short-tenD Purchases
and Sales will be classified as 75 percent Demand-Related and 25 percent Energy-
Related. All costs associated with Non-Finn Purchases and Sales will be classified
as 100 Percent Energy-Related.
IV.Allocation of Resource Costs and Wholesale Revenues
Resources will be assigned to one of four categories for inter-jurisdictional
cost allocation purposes:
A. Seasonal 'Resources
B. Regional Resources,
C. State Resources, or
D. System Resources.
There are three types of Seasonal Resources, one type of Regional Resource
and three types of State Resources. The remainder are System Resources which
constitute the substantial majority ofPacifiCorp s Resources. Costs associated with
each category and type of Resource will be allocated on the following basis:
Seasonal Resources
Paci fiCQ1'p
Exhibit No. 19 Page 4 of 20
Case No. PAC~O2"
Witness; Andrea L. Kelty
Costs associated with the following three types of Seasonal Resources
will be allocated as follows:
Simple-Cycle CombustjQnJurbines (SCCTs): All Fixed Costs
associated with SCCTs will be allocated based upon the
SSGCT (Seasonal System Generation 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.
Chona N lAPS: All Fixed Costs associated with the Cholla
Unit 4 and the seasonal exchange provided for in the APS
Contracfwill be allocated based upon the SSGCH (Seasonal
System Generation Cholla) Factor. All Variable Costs
associated with Cholla Unit 4 and the seasonal exchange
provided for in the APS Contract will be allocated based upon
the SSECH (Seasonal System Energy Chona) Factor.
Following the expiration of the APS Contract, Cholla Unit 4
will be allocated as a System Resource and no longer allocated
as a SeJlsonal Resource.
The MSP Standing Committee will review Seasonal Resources
criteria and allocation. Items to be considered include the seasonal
patterns of Resource operation to determine seasonality, the treatment
of associated off-system sales, the value of operating reserves
provided from Seasonal.Resources, criteria to define seasonal
PaciflCorp
Exhibit No. 19 Page 5 of 20
Ca$e No. P AC~O2.~
Witness: Andrea L. Kelly
Exchange Contracts and methods for allocating the costs of seasonal
exchange returns.
Regional Resources
Costs associated with Regional Resources will be assigned and
allocated as follows:
H ydro- Endowment:
Owned Hydro Embedded Cost Differential
Adjustment.The Owned Hydro Embedded Cost Differential
Adjustment is calculated as the Annual Embedded Costs - Hydro-
Electric Resources, less the Annual Embedded Costs - All Other
multiplied by the nonnalized MWh's of output from the Hydro-
Electric Resources used to set rates (Hydro less All Other). The
Owned Hydro Embedded Cost Differential Adjustment will be
allocated on the DGP factor and the inverse amount will be allocated
on the SG factor.
Mid-Columbia Contract Embedded Cost Differential
Adjustment:The Mid-Columbia Contract Embedded Cost Differential
Adjustment is calculated as the Annual Mid-Columbia Contracts
Costs, less the Annual Embedded Costs - All Other, multiplied by the
nonnalized MWh's of output from the Mid-Columbia Contracts
(Mid-C less All Other). The allocation of Mid-Columbia Contracts to
each State is established pursuant to Appendix F. The Mid-Columbia
Embedded Cost Differential Adjustment will be allocated on the MC
factor and the inverse amount will be allocated on the SG factor.
Unless otherwise recommended by the MSP Standing
Committee, as long as the Oregon parties that originally supported
Pa~jfiCofP
Exhibit No. 19 Page 6 of 20
Case No. PAC-O2.
Witness: Andrea L. Kelly
ratification of the Protocol continue to support the use of the Protocol
for purposes of establishing the Company s Oregon revenue
requirement, PacifiCorp will not propose or advocate any material
change in the Protocol provisions related to Hydro-Electric
Resources, Mid-Columbia Contracts and Existing QF Contracts.
Provided, however, the foregoing provision shall not prevent the
Company from complying with any Commission order.
State Resources
Costs associated with the three 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 fonn 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 State Portfolio Standard, which exceed the costs
Pacifi Corp would have otherwise incurred acquiring
Comparable Resources, will be assigned on a situs basis to the
State adopting the standard.
Qualifying Facilities (QF) Contracts:
a. Existing QF Contracts pmbedded CostDifferentiill.
Adjustment: The Existing QF Contracts Cost Differential
Adjustment is calculated as the Annual Existing QF
Contracts Costs for each State, less the Annual Embedded
, "
~~~""..,=~...~=""";r.,,,,,"""=""7,
""'""~""'=
~"7':i1C'--
=="."""'-""""''" --
::'='7i""7";-'=""'
,,"'.-"~, ':~" '~~""'",
"7"'!J:""F'f'='="-'
~..... ....~-
J"""="=="""~=-~"',
/- -'-'_"..,--=""'~~
~~gitj~p.~C \"""t 1.:i 12 D "J f"Q&I~Mhd" ~-O!Q~ .." I;,,_
~ ,
Q" "",
Q!~~ ~g~ ~A~7..J;);~9~~3
Wjrn~~~; ~d~, l.,. K,~ny
e~st~",-. AU etl\f:n~multi)llied ~y. the DQm1ali~e,d ~1Wh~s of
Qutput ucu:a the F~~peetiv; 5.tate i~i5tin~ ~F e~nn:~~t1:l
(~t3te ~p 1~~~ AU ether)~ 'b.~ ~Ih~tif!a QF eQntl"lct
imb~dd~d GQst Diffen;ntta.l A9ju.~tment win b~ ~UQQAte..d QU
a 5itu~ basis and. the inver~; imQUI1t will b~ C!U~c.at~d QU U1~
s~ t1
.. ~
ijs:i ,QF~
b.
-:
€QJ~tt', aJiSQ9ifJtetl with fU)~ Wew
Or'. e()JlttaGt~ whieh ex~eed the QQ$t~ PacifieoFp would hi~~
ethefWis~ inl;1Uffed ac.q,uifin;\:3omparahle ReSQUFeIS~ win b~
as~ign~d on a aims ba$.is ta. the State approving such cQ!1tract.
Syst,w Re~Q..rce~J),
AU R~~QUfQe$ t4~t ~e IlQt S~f,lsQnal aesQtlJ;Ge~~ R~giQna.l R~$Qux:~~~ Q:r
State.. R~SQUfQ~~ are Sy~t~:m R~SQUf~e.~. 6~f1ef~l1y~ aU Fixed 6.ast~
aj1eQciat~g wjtb $..y~t~m Re~Q\lJ'C;S md all eQ.st~ iR~UFf~d \u1d~r
Wb.Qle.sal~ eQP,tt:aQt~ will b~ aJIQc'at~d baseg YPQ!1 the. $..fa :Ff1..gtPf.
6~n~Jj~H~~ aU \l~ri.a~~~ eQ~ts as.s()~jateQ with Sy.~t~m Re~QJ\f~~s. will
be ~lh)~~t~g bas.eci lJPQl1 the ~E FI~tQJ;\ Revenu~s J.:(;c~iv~tj b;y. the
f8Qmpan~ pY.r~mant tp WbQle~aJe 6Qntra~t~ will b~ ~!11(iw,Q.JeQ ba~ed
911QA tbe sa F~ta:r. A ~Qmplete des~riptiQ..n Qf the aUQc~tiQ11 me-tors
to Qe utUi~~Q i~ set fQrtb in A1?P~nQi~
Lo.~uJ Growth
'\Ir.
;t;i .
b1 CQPc~rt with, the geO4 JRF ~HfCl~t th~ fQmpan;v anQ parties win
ID1a.lyge and Q,uJmtify PQt~ntial f.;est 6)hift5 fel~ted tQ n.stQf~if~wing
s.tate~!~ In a.~d.iti~n~ ~ ffiulth-$tate, WQfk8fQ,up. will tr~k ke~ fa..~tors
r,r
-"":""""""""""""""...",""-"'-""""""';--"
~ 'Thi~ i~S1Je, win b~ ffipnitoJ;e..d tbrQ1Jan ~t"die~ thaJ compyt~ the CQsts
ang~ate.d te ~a..gb Stat~ f~f two ca$~~; (g) with euff~ntly t1f~ected 19a9 growth
(~Qntinu~A. , ~
,.,'--'
.w"
' "-..""," '~-~
C""-
~~-"""""""""",""',," """,, ~
~~,-~ ".".,.---, '
pl)gifiCmp
~hil1h N!), J 9. rQ~~ 8 (.If ~O
Clliie Nf,), PAc.,,~~O~~~
Wlt~es.~; Anc1riD!.., KeJly
including actual relative growth rates, forecast relative growth rates,
costs of new Resources compared to costs of existing Resources, and
other factors deemed relevant to this issue. No later than nine months
after filing the 2004 IRP, the Company, in consultation with the MSP
Standing Committ~e and other parties, will file a report with the
Commissions regarding this issue. Included in this report will be a
description of one or more options for Ii structural protection
mechanism, detailed with sufficient specificity to allow timely
implementation in the event that the studies show a material and
sustained net hanD to customers in any jurisdiction.
The MSP Standing Committee is charged with developing one or
more ameliorative mechanisms that could be implemented in a timely
manner in the event that the studies show a material and sustained net
harm to particular States from the implementation of the IRP. The
MSP Standing Committee should consider the impact of load growth
in light of all other relevant factors. Potential mechanisms to be
studied include tiered allocations, treatment of Seasonal Resources, a
structural separation of the Company, temporary assignment of the
costs of some new Resources to fast..growing States, and the inelwJ1ou
of measures of recent load growth in the computation of allocation
factors.
" -_..,."....._,~ ,--.-,', -
C.. . continued)
together with a least-cost, least-risk mix of Resource additions to meet that growth
and (b) with the fastest~growing State growing at the average growth projected for
the remaining States, again with a least...cost, least.risk mix of Resource additions.
~~~~'~.~~,
f'acifiCorp
J$xbibit No. 19 Pale 9 of 20
Calle No. PAC~E~O2~
Witnes~: Andrea L. Kelly
RefuncHonalization and Allocation of Transmission Costs and Revenue~
If the Company is required to refunctionalize assets that are currently
functionalized as "transmission" to "distribution , the cost responsibility for any
such refunctionalized assets win be assigned to the State where they are located. Any
refunctionalization will be implemented under the guidance of the MSP Standing
Committee.
Costs associated with transmission assets, and flnn wheeling expenses and
revenues, win be classified as 75 percent Demand-Related, 25 percent Energy-
Related and allocated among the States based upon the SG (System Generation)
factor. Non-finn wheeling expenses and revenues will be allocated among the States
based upon the SE Factor.
VI.Assif!nment of Distribution Costs
An distribution-related expenses and investment that can be directly assigned
will be directly assigned to the state where they are located. Those costs that cannot
be directly assigned will be allocated among States consistent with the factors set
forth in Appendix B.
AlIocation of Administrative and General CostsVII.
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 Co!1tracts
Revenues associated with Special Contracts will be included in State
revenues and loads of Special Contract customers will be included in all Load-Based
~-~~~'- ,-~--, ,"",~~~~~~~~,..,.....,.~,~~~~=~~,~",",=,
flacifiCQI"p
Exhibit No. 19 Page 10 of20
Case No. PAC.E..02.
Witl1ess: Andrea L. Kelly
Dynamic Allocation Factors. Special Contracts mayor may not include Customer
Ancillary Service Contract attributes. In recognition that Special Contracts may take
different fonTIs, Appendix D provides a written description and numeric example of
the regulatory treatment of Special Contracts and associated discounts.
IX~Al1ocation of Gain or Loss from Sale of Resources or Transmissjon
. . ' ,........ '..
Assets
Any loss or gain from the sale of a Resource (other than a Freed..
Resource) or a transmission asset will be allocated :;L"1long 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 Commission will determine the appropriate
allocation of loss or gain allocated to that State as between State customers and
PacifiCorp shareholders.
Im\1lementation of Direct Acc~ssP~02ram.!
Allocation of Costs and Benefits of Freed-Up Resources
1. Loads 19st to Direct Access - Where the Company is required to
continue to plan for the load of Direct Access Customers, such
load will be included in Load..Based Dynamic Allocation Factors
, .
for all ReSOl1ICes.
2. Loads of customers permanently choosing Direct Access or
permanently opting out of New Resources..,. Where the Company
is no longer required to plan for the load of customers who
pennanentl y choose direct access or permanently opt out of New
Resources, such loads will be included in Load-Based Dynamic
Allocation Factors for all Existing Resources but will not be
PaeiflCQrp
E~hibit No. 19 Pa8~ 11 of20
Ca.5C NQ. PAe~O283
Witness: Andrea L. Kelly
included in Load.Based Dynamic Allocation Factors for New
Resources acquired after the election to permanently choose
Direct Access or opt out of New Resources. An effective date for
this process will be established at such time as customers
peI111anent1y choose Direct Access or opt out and this process will
be implemented under the guidance of the MSP Standing
Committee.
3. In each State with Direct Access Customers, an additional step
will take place for raternaking purposes to establish a value or cost
(which could include a transfer of Freed-Up Resources between
customer classes within a State) resulting from the departure of
the departing load; other States do not implement the second step.
Freed-Up Resource Sale Approval
Any proposed sale of a Freed-Up Resource for purposes of
calculating transition charges or credits will be subject to applicable
regulatory review and approval based upon a "no.hann" 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 to Direct Access Customers in a manner that
satisfies the "no.harm" standard in respect to customers in the other
States. The parties agree that they will not advocate a sale of Freed-
Up Resources to be consummated if the proposed allocation of the
gain or loss from the sale 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.
~~,-~~~~~~~~~", ," , ~=~"='~~"'~~~'~-~~~'~',~~~~----:--,,?,"""-"'=""
Pacifle9R'?
;EJI;hibit NQ, '9 f-a,~, l~ of~O
e~~e No. PA,(:~n.O2~!
Wit~e!!s: Andm!t. b, KI/;I\y
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 wl1ere the Direct Access Customers are
located and will not be included in Net Power Costs.
Xl. 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 tenitory 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.
Commission Rc2uJation of Resources
, '" "
XII.
PacifiCorp shall plan and acquire new Resources on a system-wide least cost
least risk basis. Prudently incurred investments in Resources will be reflected in
rates consistent with the laws and regulations in each State.
XIII. Sustajnabili" 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
~~"'
r~'..,
.,
'=C'~"""-==C=""~"F..
~?';;'-='"";":
"':'0"""7"-""';r!'
,,,'""""""
,..v"
:-~
"c,
,....,.
'O-.-;s:,;:,:=~7
""":"""""'..",:,..."".
'7C7:";q..,;;,?""..,..:""?~;c"~~,,o
"':"',,.'.",.~..""'....:"..-.'..,,....""='"
7""""G=
"'=~"'~""""
c',
,' """~~,,
r,~8i~~Rm
~bi jt tlP" I ~~i~ -~f2p
G~~~ ~Q, r.Af;,.
g~~"
Wi!!J.~6~; Ap!1r~~ L, K,;Hy
them with ff9..ferenee ta the intent of the parties wae have supported the fatifica,tian Qf
th~ Fr~t0~~1.
Msr Standing Co.mmitt~e
1 ~ An MSP Standing 6Qmmitt~~ will be Qfgan!~ed cQR~i~ting Qf 9n~
nu~mber Qr. delegate of ea,h eommi~~ion. Th~ ~hair Qf tb.~ MS.-Pc
Standing e.gmmitte~ will b~ ~le~te.d ~acb y~aJ by th~ memb~F~ Qf th~
(; Q1!ffi1.i tte~ I
~, ~h~ M$P ~t~nding 6ommittee will ~PlJ9il1t a St~Q,di;qS N~\lJraJ, at
t1:l~ eQm;9!ilnf ~ ~~pen:sef tQ fa.gUitij,te gi~J~u~s.h~m~ ijmQn~ SJ~t~~~
H1.QJl..1tQf is.l:me& ~lJJg a~~jst tb~ Mil? StaRQing €:3omm.itte.e.
3, At l~a~t Qnc~ duriRg e.a~h g~le.nQa~ ~ei1r~ the.. 5.t~git1tli N'e\ltr~l W~U
c'9Jlv:eR~ a m~~tjn~ o.,f tb~ M~P ~tmlJjif!i eo.mmitte.e fmQ i:Qt~re~t~g,
p~Jti~s fr.P.ID ~dl St9.t'i.~ ft:),F the PUfPQ&~ Q,f di~~u~~in.g ~p.d m~nitQriRg
~mf1fsi1l.g inter\-jYfi~d.ic.tiQnal issues fi,l.eing the eompany and it~
~UJ~t(:)!11~f5, Tb~ m~etin~~ will be Qpen to aU intef'e.~ted panie&.
4~ 'The MSP ~tanding e~:unmitt~e will GQRside1f p.Q~~iblf; a.mendm.~p.t.$
to the ffQt~CQJ that wQulg b~ eqyitibl~ te p.~eifieQfi) Gq~t~m~i~ in an
Stateli! and tQ tb~ 6gmp!i!t1Y, Tb.e MSF $ta.ng.,iRg ~~mmiU~e will hav~
di~~feth;m tQ Q..~teRRtm~ UQW b~st t~ S!n~QlJ;ra.~~ GQn~~nf)u~l r~~Qlutiqp
Qr ifi~U~S afi~ing ynQf,.3f th~ ~n~tQ~Q1. Its actiQm~ m3..)' inc.l1JQ~~ but wi11
;t'J,Qt be Umite4 to! ~) app.Qintiui ~ II;QJnmittsa~ Qf il1t~f:e~t~d Bf;)J1;ie~ tQ
~t"dy. ~J1 i:jJH.l~ flOg make. f.~~Qrnm~ndatiQnth Ql 11) se.tiinin,i ll!t th~
egrnp~Y'~~ e~p~JJ.s~) cm~ Qf m~f~ 9,i~iRt~fest~g p3Ries tQ m~ke
ad.vi~g~ fi~dh-'l.~~ ~H i~~ijes of f~~t wl~in8 \ID.QeF fu~ FrQtgggl.
~~ Th~ M~P StaDoing e~mmitt~e h~~ the immedji;\te a~~i~eut~ Qf~
(a) gf;v~h;.)p.ing Qne gr mQf~ m~'iJJ..am$m:i that CQJ,dd b~ imp.l~ment~Q in
,~."
o"'.u""
"""""""'
"""'C"r,,,
,"~""""..-.."~..".._
r,,"
""-"",.'",.~..-'-"'-,-""'
~Y""
" ,""-"~"~"'-~....""",~,
"""d
,~""""-,.. ,..''"," ."......
1 (?
1 ft
!:;)~
2(ij
-~'~'~'~-~~~~~"="",,, """" ,'~-"' ,
"="C""'~..C~=="C.',",~~~,
"='- - "'--", , ,"'-'" "" " ,.. .=", ' -'" '," ,
F~QifieQ'P
r;;~hibit Ng. J~ ~i~~ 14 pJ~Q
e.~!'.~ NQ. PAC,",Og~
Witfle~li; MONa J;". ~II~
a timely manner in the event that load growth studies show a material
and sustained net hanD to particular States from the implementation
of the IR.P; and (b) reviewing Seasonal Resoqrces criteria and
allocation, including seasonal patterns of Resource operation to
determine seasonality, treatment of associated off-system sales, the
value of operating reserves provided from Seasonal Resources,
criteria. to define seasonal Exchange Contracts and methods for
allocating the costs of seasonal exchange returns.
6. The work of the MSP Standing Committee will be supported by
sound technical analysis. A party supporting ratification of the
Protocol will work in good faith to addres$ issues being considered by
the MSP Standing Committee.
Protocol Amendments
Proposed amendments to the Protocol will be submitted by PaciflCorp
to each Commission for ratification. The Proto(;ol will only be
deemed to have been amended if each of the Commissions who have
previously ratified the Protocol ratifies the amendment. PacifiCorp
willllot seek Commission ratification of any amendment to the
Protocol unless and until it has pfQvided interested parties with at
least six months advance notice of its intent to do so and endeavored
to obtain consensus reiarding its proposed amendment. A party's
initial support or acceptance of the Protocol will Dot bind or be used
against that party in the event that unforeseen or changed
circumstances cause that party to conclude that the Protocol no longer
produces just and reasonable results. Prior to departing from the terms
of the Protocol, consistent with their legal obligations, Commissions
, ,---~,~~--~~-
PacifiCorp
Exhibit No. 19 Page IS of 20
Case No. P AC..E..O2.
Witness: Andrea L. Kel1y
and parties 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.
Interdependency among Commission Approvals
The Protocol has been developed by the parties as an integrated, inter..
dependent, organic whole. Therefore, final ratification of the Protocol
by any of the Commissions of Oregon, Utah, Wyoming and Idaho, is
expressly conditioned upon similar ratification of the Protocol by the
other mentioned Conunissions, without any deletion or alteration of a
material term, or the addition of other material tenns or conditions.
Upon any rejection of the Protocol, or any material deletion,
alteration, or addition to its terms by anyone or more of the four
Commissions, the Commissions who have previously conditionally
adopted the Protocol shall initiate proceedings to determine whether
they should reaffirm their prior ratification of the Protocol,
notwithstanding the action of the other Commission or Commissions.
The Protocol shall only be in effect for a State upon final ratification
by its Commission. The Company will continue to bear the risk of
inconsistent allocation methods among the States.
~~~~~~-, ~~~,~~~...,.~~~~,......,.~ "
P-aaifiCol'p
Eltbibit NQ, I ~ PAge! 6 Qf 2P
(:;~!i~ No. PAe.O2.
Whne~li: Andr~i! J.... Kelly
Protocol... Appendix A
Defined Terms
POT purposes of this Protocol, the following terms will have the following meanings:
"Annual Embedded Costs - All Other" means PacifiCorp s total nonnalized annual
production costs expressed in dollars per MWh (not including costs associated with Hydro-
Electric Resources, Mid-Columbia Contracts and Existing QF Contracts) as recorded in the
FERC Accounts listed in Appendix E to the Protocol.
Annual Embedded Costs - Hydro-Electric Resources" means PacifiCorp s total
normalized annual production costs, expressed in dollars per MWh, associated with Hydro.
Electric Resources as recorded in the FERC Accounts listed in Appendix E to the Protocol.
Annual Mid..CoJumbia Contract Costs" means annual net costs incurred by
PacifiCorp under the Mid..Columbia Contracts, expressed in dollars per MWh.
APS Contract" means the Long~ Term. Power Transactions Agreement between
PacifiCorp and Arizona Public Service Company dated September 21 , 1990, as amended.
"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.
"Comparable Resource" means Resources with similar capacity factors, start..up costs,
and other output and operating characteristics.
"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 tower the costs of operating the Company s system.
Appendix A.
~~~~~~~'~~~'~~ ", ", ~~,
~",..."C',
"",=.-~~~,-,~
PaGif\.CQfI;'
E,,-bibit No. 19 P~g~ 11 of29
Cali!~ No. PAC.ti:~()2"J
Witne~~: Mdfe~ 1... KeUy
"Demand..ReJated 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 that either: a) purchase electricity directly from a supplier other than PacifiCorp
pursuant to a Direct Access Program or b) elect to have all or a portion of the electricity they
purchase from PacifiCorp priced based upon market prices rather than the Company s traditional
cost..of..service rate, If a State implements a Direct Access Program pursuant to which Freed-
Resources are transferred between customer classes, such transfers shall be considered Direct
Access Purchases and Sales.
"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.
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 deemed to have been incurred by the Company in order to meet its energy
requirements.
"Existing QF Contracts" means Qualifying Facility Contracts entered into prior to the
effective date of this Protocol, but not such contracts renewed or extended subsequent to the
effective date of this Protocol.
Appendix A
~~",', ~""'~'=-~~-~~'~~~=,",~P"'~~""--"""'='
--'-""'--
V'-~
"",,....,,- '--""~~"""""=..~-
~'7~='
PapitlCo",
E"hibit No, 19 Plgtf 18 of 20
Galle No. PACdE.O2.
Witl1ess: Andr~8 L. K.Qlly
'~Existing Resources" means Resources whose costs were committed to prior to Direct
Access Customer$ making an election to permanently forego being served by the Company at a
cost...of..service rate.
"Excbange Contracts" means Wholesale Contracts pursuant to which PaeifiCorp
accepts delivery of power at one place and/or point in time and delivers power at a different
p1ace and/or point in time.
FERC" means the Federal Energy Regulatory Commission.
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.
"Grant County" means Public Utility District No.2 of Grant County, Washington
Hydro-Electric Resources" means Company-owned hydro-electric plants located in
Oregon, Washington or California.
'~Intangible Plant" means capital investment included in FERC accounts 301 through
:;03,
Load-Based Dynamic Allocation Factor" means an allocation factor that is calculated
using States' monthly energy usage andlor States ' contribution to monthly system Coincident
Peak.
"Mid-Columbia Contracts" means the Power Sales Contract with Grant County dated
May 22, 1956; the Power Sales Contract with Grant County dated June 22, 1959;the Priest
Rapids Proj~ct Product Sales Contract with Grant County dated December 31, 2001; the
Additional Products Sales Agreement with Grant County dated December 31, 2001; the Priest
Rapids Project Reasonable Portion Power Sales Contract with Orant County dated December 31,
2001; the Power Sales Contract with Douglas County PUP dated September 18, 1963; the Power
Appendi" A
r7"""7=,.""=,
~",..?"""'""" ", ,':;.=/~",.., "-",,'
"0,,
=-~"
"7'"=-=;,~
;;"':'
"'F"',T0"";;'0;-";=~-:;=~?0
/~,~",' "'"""""""'="=""'~==:'" :~;'",y,.
~,;;c7-
" .... '" "".."..' .,.."- ";"'" "" ,., ""!
"""-""'0..0..."~='
==:'=;""==--
=7~':-=:==;;:'7"'..T,
~="""=
~~~itij;'9m
~?'b~b,i~AjQ, I ~ :e~g~ 1 ~
()pp
q~~9 Ng,' J?,AC~~;Q6~~
WitQ!i(~!I: AP9r~Q k. ~(:!H~
Sal~~ e~u~tf~~t witt. eh~hm lJGUnty p-ue dat~d November 14, 1 Q~1 and all ~U~J~e~~QF QQnti;;J.ct~
tb~f~t~.
~~Net PQWef CQ~t~n m~ans F~cifieQtp~~ fuel and wheeling ~~q:um~~s
~g
QQsti 'tnd
r~v.enue.~ a~fiQtda.tea with Whele~ale etm,traet~~ $eascmal e()R~agts, Short/rerm Pufcha~e~
~~h~~ a,ng 'NQp.,~fJim1 Purcha~e~ fm~ s.al~s.
~~New Q' egntfa~t~'! means ~ualifyini Faeility eQntf,u~t~ that are nQt i~isdng ~p
6gny~~t~~
'!~ew Resm,Jf~e~~~ meaR~ ReSGUf~~~ that af~ not Rlititing Re~gUfQeS a~ ~stabJi~b~J.J
, pur~uaflt to Pt\faifapa XA2 of tll~ Pfot~QQt
~~NQn!J:Pifm PUr-~b3~~J, iH1d s.3.le~"~ means tranSagtigIlS at whQl~~ale that iiWe not
Wh~le.~i'J~ e~ntfaQt~? Sfija~enal GfU1.tfap..ts, Sh~Ft:r..T(iffffi PufQha~e~ and Sale~ Qf Di~e~t A(;(~~ss
p.YfcJ!aJ~~~
~g
S~l~~.
~fPQ~tfpJio StJHJ.d.i1~d~~ me.AA~ a ~tat~ law OF r~~JatiQn tb~t n~qYires Po~cifle.grp tQ
~lJ;;,quif.~~ (i) ~ Pf!R:.i~uJif typ~ efR!i;saUf~e, (b~ a p,artigulaJ'- Q;"antit~ ~rfR~~Qm~~s.~
(~)
R~~~ur.Q~~
in a pre~~rib~d mann~f Qf (g) R~J;I.Q\n~g~~ lQCo~J~Ji in ~ pJ!ftiellJa.r- geQgfap.hj~ ~Jt;.~~
~~Prp*QcQI~~ m~an~ tbi~ p..~ciflG.Qij) I11t~r~:Ju'ri~dictiQQa..1 CQst Al1QQatif;"UJ Pf;gtgg,pl.
'~Qg(tJif~ing F3c.ilit)! eontF3.ets~~ mJ~ans (?QntFa~t~ tQ JH!fgba~e tb~ Q\),tput Qf ~m~U ~qw.e,r
J?fQQy~tiQn Qf CQiemu~a.tiQn fa~i1iti~~ devel~peq under the Fubli~ Utility R~gqh~.Jgf)1 FgU~i~~ Ac.t
gf 1 Q18 (PURlJA) ~l1Q ~~l~t~d Sti!t~ 1~w.~ and n~gulation~.
~~Refi..Ogfq~S~~ m~ans ~ijmpaR!f"'Qwl1ed and leas~d ~e..lu~ri:ting plant~ aUQ min~~~ WbQl~~H~l~
eQntfa~ts, S~i~f,mal eantra~t5, Shertiferm Purcha$~s and Sale5. and Ngn"""fiHR p.ur~ba~~s ang
Sal~~!
~~Se..3~Qn3J €JJn1tJ!3Gt~~ me..an~ a Wholesale eQntFa~~ lluft)uint tP. wbi9h t4~ e.gmpJl.JJy..
egijyir:e~ P,gw.~F fQf five.. Qf l~~~ m"u1tl1~ QUJing mQH~ thin ()~~ year.
~~Sg3.~Qn.31 ReJiQUf4iien m~3R~t (a) a see,; owned (:)f' leas~g by the 6.9m:pany, (b) ~J!Y
S;~~~nsl1 6Qntf~~t Qf ~) eb~U~ UnJt ~t
Ap~~pgi0 A
' ",..-- ...." '.""""""";.....
"Y"-""'
"~.
"c~""
--'
~.-7,
~"",-",,"""
,c"
*"""""".........,,,;~"....""",...".~"~".
"J"'
...,,"""""""/,.""-~""'-"''""'"'"-""'"
",v," ,"'l~
"'-
:Y,
~~,~~~-~~",,,~~~,"'~~--'...
J;!!\~!fi~gFP
E!';ol\lh NQ, 19 P;!;~f; ~O IiIf 20
ea~ No. PAC"E.,Q~~
WHoCIi$: AndR:3 k, Kelly
"Short-Term Purchases and Sales" means physical or financial contracts pursuant to
which PaciflCorp 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 "SeCTs" means simple..cycle combustion
turbine generating units.
'~Special Contract" means a contract entered between PaeiflCorp s and one of its retail
customers with prices, tenn and conditions different from otherwise-applicable tariffra.tes.
Special Contracts may provide for a discount to reflect Customer Ancillary Services Contract
attributes.
"Special Contract Ancillary Service Discounts" means discounts from otherwise
applicable rates provided for in Special Contracts.
~'Standing Neutral" means an ind~pendent party, with experience in electric utility
ratemaking, retained by the MSP Standing Committee to facilitate discussions among States,
monitor issues and assist the MSP Standing Committee as required.
(;'
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, Regi()nal
Resources, State Resources or Direct Access Purchases and Sales 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.
"Wholesale Contracts" means physical or financial contracts pursuant to which
PacifiCorp purchases, sells or exchanges finn power at wholesale and Customer Ancillary
Service Contracts that have a term of one year or longer.
Appendix A
, ~=~~-
PIjl;:Hi(:::Oij)
~hibit NQ. ~~ Page 18 of21
Allocation Factor Applied to each Component of Revenue Requiremenfase No. PAC.O2.
Witness: David L. Taylor
FERC ALLOCATION
FACTORDE~QRIP1:ION
28~Accumulated Deferred Income Taxes
Direct as$lgnid . JurisdlctiM
QepreclatiQn
Hydro Paolfic
Proc!uetlon. Transmission
Custo""er Relatel;l
General
Miscellaneous
Trojan
DITfJAL
SNP
TAOJP
2ea Acc\.Imulate(l DQferred Ineome Tuell
Dit'Qct ~1i8ign!ild . Juri$oiGtiQ!'1
Pe.pritQlatiOn
Hydrp PficlfIc
Produetlofl, Transmilision
Cl,/li1tpmer Relater;!
General
Millcel!3naous
TfQjan
DITBAL
SNP
TROJP
255 Accumulated Investment Tax Credit
Direct assigned - Jurisdiction
Investment Tax Credits
Investment Ta,x,Credits
Inveatment Tax Credits
!nve'lment Tax Credits
Investment Tax c'",dlts
Investment Tax Cred~
Inveliltment Tax Credits
IT084
IT085
IT086
IT088
IT089
IT090
PGLJ
~~-~~,,~~""",,"
c=-~,
:,,=~=:-=="",,=,=
"'C"""",'0."'F"==":""":"1'-:,-::c.-7'W.::::-:=='~7:"'-"-"=':=;-::?C"",b"'~"
';..=.
C-~"="8""..'M ~=;ry."=
,, ..,..," ,"="""" ""'" "'" ""' ,
P~jfjGQ!'(I
1;!t,biM 1:'19, g~ e~g~ \9 Qf~J
AUA(;etign FaGtor Applied to. each eOmpQRIAt of ReveRu~ ReqYiremenf~" ~q, ~A~~p,.Q+~
Wt~~!il\: O~v.4. I". Ta,ylor
1i.l!;!=Ir;;,
p.flQOUG'IQ~ JlYNf 4G.~I,IM Q~p...~!;e!ATIQN10~~P $J~~m PfQf:I p..~A~ Mf;j!Jm~'~J~q Olpr
Fi!!!I.~A!!1I~!;J ~tt)~m I?\ipm
e~!\'~ir!~ PItu1~.
!;b9J1il
4~kQC~JIQN
~~!$l)B~jJ~n.t9.fIQ~
~(a
f$.~~~r
f!~GP~
j9~NI?t1Ayg~8r e(Qg f;'JIi,Q~ ~QI;~m:lI!kt.~!! g~R..r
~1,1(:~~f f?1A!1~
~P~IjP..~)!Qf"1..!!P. Jtr9~ rMt ~~ytl! p",Qr
~ElI;If~ ti~~
~1i!!jJ H~w.
W~QJ?q!t!~( I?rs:l9U9~RQ e!~m: 4%:!,im P..~I2~
9Jn~~ ~rg,~!A!;I!eJl !?'!a..rJ
TQ~~ p,~~ Agr,;"", p~p.~
1 !)~:rP. J;rjil9..~ro!$~ioJJ ~1iP; MQl!my~~~g Q~Br
1:r~n!!m!lilfip9 !i!ljIpJ
PI~r~I~4TJq~ e~J ~(;f;~M PI~R
19~~~Q " 1PJf~1~ gw~1,Itjpo ~~nt A!;F4rolJ"~g RtPf
Q..lr!l~ ~~igpe.~ ~ ~~~g!q~!1
1Q~999 Y!)!a!fl:~i~t:! g!~t p,,~nt ~ ~P!;t
Q'~!9! ~~!gJI~!;I ~ ~y~giJ;tiQt)
W~R~Ullii~!!!!i!~~ p,i~~ ~~b ~lip~ ~ ~!(' ~9Q
9)r~!O! ~~~~peg , ~M~~~n
19~pe Yn!;~~jf.~9 p,i~t ~""P. e~t ~ ~!::~~ ~QQ
Qif~9.~ "~!9.9~r;1 ~ J,~r!!!I:!~!i9fl.
~"-",,,"""""'....'""","""" "'-""-'~~"~"'"",.."_.",..""",...~..,.., '
r..c. .,
""'" .""~,, ",
, ,,~~~~~~-~~
P-acifiCorp
Exhibit No. 21 PlI.ge 20 0(21
Allocation Factor Applied to each Component of Revenue Requiremenfase No. PAC.O2.
Witness: David L, Taylor
F~RC
GENeRAL P!..ANT ACCUM PIiPR10Qap General Pllnt A"cumulated Dipr
D!.tribytlgn
RemillnJ1g $tQam Plant$
""$kinQ Phiu'ti
QhalIJ
PaeffiQ !I1ydrQ
~at Mydf9
Tre.nimisiion
Customer Related
Glnt1Ir~1
P~!P~RJf'IIQ~
AlL.OCATION
~~C:rQfI
S~GC'r
GiGO...
19SMP Mining P~!'1t A~umUlatQa Depr.
Minln!). j;l1a~t $1;
1Q8.MP k!il(l6 G19ntra", $~Y" rJ~Pl't!aiatlQn
!;!!fQg~ iAl!!OignQQ . ...!l,IriliclkitiQn
1QB1~O Acqum De,!;)r . Capital i.eill,sQ
GIIR~rlil
10131~9"AeQum Qef)f" Capital ~J.~
J;)ir~t "':5lgn6 . ,Jijri$~~tiQ!1
Case No. P AC"O2-
Exhibit No. 21
Witness: David L. Taylor
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ACIFICORP
Exhibit Accompanying Supplemental Direct T'~stimony of David L. Taylor
Appendix B - Allocation Factor Applied to each Component of Revenue Requirement
July 2004
'I, '
~~,~="",
0"',C=",.
.""
="7"="'?"='7"="""""'
~'~':-:
7~'=-~"7"'O"F"""~:"'
-"'-.',""",
CP"".""7'=TP'o.~
=..,,:,
.O"~,~,,,,'7'.
.' '.' ,":,,,."''" ",-' ....' '.. - "-"=",,~,=,,"~~,=--=-=,
'77=--T'
e~piij~.tp
~~hi~~t l'JP" ~J ~~S~ 1 f).f fl
FlrQ ~~I
' ' .,
~~!; Ijg. RAC~~"Q?"""!It
, -
V'-r'
". - ,~ "
Wi , : Da'idL. if
' ,
Allocatlo" Paotor Applied to each Component of Revenue Requlremehr~Ii v." "' , ~ylQf
I5Fl~Q
~~!
~~!f 'e LI~ma.~ f;!J.~Q"4WP ~~!i$~!o)J!~Ia.l $!t.~~
4LI,.OC~:rJ~f\I
~~l~~R~Q.~~N
Q!r~~ ~!i~lp!l,!;)~ ~ ~W~gigt!Q~
C;;gmm~~(;.i41 " !MlMitf~1 ~ij~~
gir~~ ~~~!QPI!Q Jf,!~g~p"
f!I-!Q~ ~4~~t , l;:!iQh)N~Y HQb~~
Ri(~~~ ~~~!g,,-~~ . J!1M.g~t~Q
Q.tbI'J ~~~I! 19. !i!l.!b~(; ~1.!Y19r!!V
Qir!l9! ~~j~P'P~ ~ ~lJr~lgIIQP
!fI~~~~~~~~~Q~!
Q~.!iIGt ~~!~IJI~~ ~ ~Y~~~!~~RQ
44J ~~~~ fgr 8~~~
Q~~~ !i!'~!~;9F!.~ ~ ~"'-rt~iR~
r:,JPJ.1;:foiffi)
~k'm
~jl ~~9',1~~ 'Br B~~ ~~!Wl~
!?,!~Q~t ~~J~p~~ . ~~J~~
QltJ~~ ~~~t!(; R~~,g!1 ~"~~M!iI!iHiP. fiQ..~~~~ p~~gyP~ ~ !n~t~~~
giffl~~ ~~~I)~~ ~ 4M~!;!i~'iQt!
~~1 ~~1ffl; B~v,~!1.H!?
Q.1~!!c!
~~~~~
:; JY~~~iQD
9tt1Jlf ~ 900JJ1\w:)
~~q. 9J ~~GJ~
~~q~$!
g!(!!.~t ",~~iQ9m,i :: JH!i!i~lY.t!t:1Q
~!l\~
""",, '",--',".""...,"~..,,,,,,--..."'~'" ""'.',--~', "-""_""""'..,~.,
0."
""' '' -" ,
~C"
, , ,,~.."" .. ",~~-".", ,
P~cit'iCQrp
Exhibit Np, 21 Page ~ 9f21
Allocation Factor Applied to each Component of Revenue Requlremenfase No. PAC.B~2.
Witness: Oavi4 L. Taylor
FIiiRO
~~~~RI~TIQ~
AI.I.OCATIQN
~~9:tQ,R.
461 01l'18f E!e~tr1e RevCilRue
C'I1Im I.'$!gned . JurisdiQtion
Wh!l~Iif1g Nof\.firm, Othor
CommQR
Wheeling. Film, Other
St:
MI.~ell8neou. Revenues
41160 ~aln 01'1 Sale of Utility Plant. OR
Direm Qsslgoed . JuriliidiQtion
PrQdyQtiQn, TrQnsmislillon
GrmElr~1 Office
41110 I,.QSI! on $,*1(1 Qf Utility Plant
Q~r~Qt IMIQf'll1iI . Juri6iQicti~1'!
f!rEIQygU~I'!, TriflllmlHk:m
~(ln~rIl Offi~e ::;0
4118 Gain from E;mi$$1on AIIQwanCtt:J
$02 Emls!ik!n Allowafl~e ole:!
41181 Gain from DifilPOllitkm of NOX eredu
NQX im~$iQn AllpWilnQe t;ale$
421 (Gain) L0$6 on Sale of Utility Plant
pifQct ~~sigr'!lJd. . Jurisdiction
ProouQtion. TranlJmiul~n
GeneralOffiQe
$13
"'ja~I!."'Qua ~XP'""'~11 IntQffl$t on el.l.stgm~r I:)QPQ6im
Y~I'! QYlIlgmIJr ~lVic.e OftPQ"n.
PacifiCorp
Exhibit No. 21 Page 3 of 21
Allocation Factor Applied to each Component of Revenue Requlremenfase No. PAC.E-QZ.
Wimess: David L. Taylor
Ft;AC
5ttam PQWllr G8rt8retlon
600,502,504.(5,14 Operation supervision & Engineering
RQmii'lning Steam Plants
Peaking Plants
Cholla
R~~CFllft\IQt')
ALLOCATION
P~I96
SSGcr
SSGCH
501 Fuel Related
Remaining steam plants
Peaking Plants
Chona
SSECT
SSeCH
503 Steam From Other Sources
Stefl'" Roy~!ties
~uc- pow.r Gen....tioni1"7.Sl3.g Nuel6luPOWttrQ&M
NYGl6!1.r Plante
Hydraulic PQwef QeneratiQn536 " 545 Hydro aiM
Pacific HYdro
east Hydro
Other Power Generation
546, 548-554 Operation Super & Engineering
01l18r Production Plant
547 FLlel
Olh., Fuel Expen$e
Pac.ifiCorp
Exhibit No. :21 p(!g~ 4 Qf21
Allocation Factor Applied to each Component of Revenue Requiremenfa$8 No. PAC-E--O2.
Witn~ss; David L. Taylor
FI;RC
Ottl~ Power Supply
~fJ5
556.557
~~~QBIt:TIQt:ic
Pufcha3ed Pow"
Clfed assigned. Jurisdiction
Firm
Non-firm
100 MW Hydro Extension
Peaking Contracts
System Control & Loac;f Cillpatch
Oth,r Expenses
Embedded Cost Differential Endowments
Comp"ny Owned Hydro Embedded Cost Differential (Hydro lesl All Other)
(iompiVlY Owned Hydro Embl\ldcted Cost O!fferentlal (All Other less Hydro)
Mid"columbia Contract E:mbtdded CQst Differential (Mid C 1$88 All Other)
Mid.eolumbia Contract embedded Cost Differential (All Other leu Mid 0)
Ehdsting OF ContracUi Embedded CQit Oiff~re"tial (OF less- AU Other)
E~lating OF Contracts !mbQddlid eost t'lllferentla.1 (AI Other Ie!!!!! OF)
TRANIMISSIQN ~XPI;NSe
&80-564, 566.$73 TransmiBiion O&M
586
'1'riiJ!imI3!!lon Plant
TransmissiOn of Electricity by Oltlers
Pim Wheeling
Non-Firm Wheeling
DISTRIBUTION &XPENSe580 " 69a Pi~t.ltion O&M
Direet a8~igned . Jurisdiction
Other Distribution
eu8.TOM,ER ACCOUNTS EXPENSEQP1 . iO5 OYl'ltQfflef AI;ic.OI.,IfIt8 O/U4
Oiriiat ~sIil19fl~d " Jurisdictiol1
TqtaJ $Y~~ITI Culitomer Rlillated
CUSTOMIiR SERVICE EXPENSf;901.910 e.1!!itomlilr Service QiM
D.ire~ assigned. JI,lri5diCtion
Total SystElr11 ClJlitomar Related
SALES EXPENSE
911 -916 Sales Expense O&M
Direct asi!liQned . Jurisdiction
Total $ystem Customer REilated
ALLOCATION
F6CTQ~
saGC
DGP
SNPD
PaciflCQrp
Exhibit No. 21 Page QUI
Allocation Factor Applied to each Component of Revenue Requiremen~ase No. PACME.Q2.
Witness; David L. Taylor
FERO
f)ES9RIPTIQ~
AI..I"QCATION
F~QTge
ADMINISTRATIVE" GEN EXPENSE920-935 Administrative & General F.xpense
Direct assigned" Jurisdiction
Customer Related
General
FERC Regulatory Expense
DePRECIATION EXPENSE4Q3SP Steam Depreciation
Remaining steam Plants
Peaking P..,ts
OhQIIa
s.I$GCT
SSGOH
4g~NP Nuclear Depreciation
NuQlear Plin~
4O3HP Hydro Depreciation
Pacific Hydro
East Hydro
4030P OtMr Production Depreciation
Olher Production Plant
403TP Transmls$lon DepreciatiOn
Tr3f1$!T1i$sion Plant
403 PlstrlbutlQn OeprQeiaUOn I)I~t ~slgned " JurisdictiQn
Land & !.and Rights
Structures
e..1ion I;qulpment
PQ1es ~ TQWElI'$
OM Conductors
UG ConduR
UG Conduetor
Lln~ Trans
Servk:es
Meters
Inst Cust Pram
Leils8c;1 Property
street !"lQhting
~~~~..
Fi!.cifi~QI'P
IZxhi~it N(), 21 Pige 6 of 21
Allocfltlon Factor Applied to each Component of Revenue Requiremenfase No. PAC.E-O:M
Witness: David J,... Taylor
FIRC
1;I~!iiCRIP'l'!Q~
At.!-OCATION
r~C'fQB
403GP GenElfal Depreciation
Oilitributlan
Rlfflslolng Steam PllI,ota
Peakiflp PIaJlt~
ChQl1a
Pacific Hydro
Ealt Hydro
TrWlsmislliion
Customer Related
Glnerfi\1 SO
IiSGor
IiSGCH
661
4Q3MP tvtiAirlg Depr-eeiatiem
R,mlil.inlng tvtining Plant
AMQRTIU1'ION I;XPENSi404~P Amort (If L T Plant. Capital ~aliifil GtlJI
Direct ImIlgned . Jurisdietion
General
Cue.tomer Related
404$P Amort of L T Plant" Cap Lease Steam
Steam PrQ(,\uction Plant
4O41P AmQrt af L T Piant . Intangible Plant
Dlatributioo
Prgdyction, Transmi$$iQn
Qenaral
Mifling Plant
CuMtomtr Related
4Q4MP Amort of l, T Plant" Mining Plant
Mining fllAnt
404HP AmortizAtion of Other electric Plant
Pag"le Hydro
Ea~t Hydro
405 Amoltiution of Other Ele.ctrie Plant
OlrElQt ilu!igned . Juril!odiction
~""""
7""'~"'C'"~~'
=~=-'~""""-"""""""?"":""""'--;'~="""""'
'::C"":""",--==';:"-:;:"'==O::.'77""
'!"'~"._"
-O;""o;:.~"~""-'=-""'0,
=';'-;"=~"",.......",,,,,=
C""';::
~"""'" ..?"..",'",?"~~"",~,, ","-~,~~
r~..~UjGQrp
~~b!j)J~ N9. ~1 ~~~~ 7 ~qJ
AIIQcQtiQn fEaGtor Applied to eaQ,h SQmpQnent of Revenue R~quir~me."l1f~~~n~ ~A
~ ?
1)f
WJtn"ij~: ~V'
. ..
' )lyor
g~lii!;
R~~ijl!.t'~
A.l"bQg~TIQN
F:.~~JiG?:,
4~!ii AmQ~~QtjQP m ~~!lt AcgJ!!EiU!Qp Aqj
QlrQ"'t ~~~iQRBfI " Jijria(liq~QF
flrpQlKiUqn ~I:IJ.Qt ~J~
AA\Q!:t. 9( \:!~9J;! be~~~~! !JQ~~e ~!~J!~ (I.!g
Qjr~1;!t i)~igo.liJ~ . J~flg9~t!qR
~f!X!l,I~tiQQ. 't!1tD.!&m~$iQp
T..r~J~p t/:JQ,JP
1'1I.~~~ 2~~ 1b~!1
,",,~~
4AA T~!5~!ii g!tl~r tb~p !Q9PJQ~
~jw.~ ~~~iQ'l~ ~ ~\!ti~g~9P
~~9.~
Q8g!i.t~! R~~tQlj
!~~~~~g
!=,!1~~Y
M~~ I~Jq~~~~!J
~p~
~I;
p,~I!~f'~~P ttq
~~~~g
Q~t~m~g !ny.~~Jmlu!1 Tp; P~~8~ ~ F-~~
!J.,C tI~1J
4~ 1~)9~!~mfJ~ !!W~~tro~p~ :r~ 9~1;I1t :: 1!;I~'y;!
I:r.~
qg~
1p,~"~!J-~
~~~
427;'Q~~~~~~ Q9 bQQ~~:r~m'- Q~PJ
Plf~9! ~~~p~~ ~ ~!!(J!';~,gtiQQ
'QI~J~l!t
~~~p~~
$J~p.
4?~~11~e~~t~Q qf ~~t
g~ ~
~~R
!Ptl!r~Mt k=.~J!f!~~~e
~~~
~mBI1!~tjQ,f) ~J g!J!9JIy(J) ~JJ P..bJ
IgtQ,(I~at e!!pli!n~~~f?
Q!I1t!r In~~f~~~ ~~J:)~!*
!o~~~:it 1;~~Qq~~~ij
~~~
~F;ygg , ep/.!8~~
~fygQ ~NP
..,
,C""C'-"
'~"~"~
~".C'
'~~...,-"-""-""-~'"
'M,
'~~, ""' "~" ''" ,.' .,,, '.., ,.' '' ' .. ,",,
0,'
..'"
~~~~,
~r~~'"
.. ,
-C~,
-=-
PaEiifiCQrp
E1\hibit No. 21 Page a QUI
Allocation Factor Applied to each Compon~nt of Revenue Requlremenfase No. PAC.E.Q2.
Witness: David L. Taylor
FSRO
QeflQ6'~IIQJ~
ALLOCATION
f~~m~
I~Wire.t " QividQndl
419 'ntertist & ClVIdenQ$
InterQ$t '" CivideodiS SNP
OEFIiiAAEi;l:IINCQUf! TAXIE$41010 DefE!Frftd Inr;QI1'!8 Tax. PCilr,te,ral.OR
Oirtm ili3igmii~ . JurisdiatlQn
i!eet.rk:; PI4At ,. SlilfViQ~
PIMl~iQ Hygl'O
ftrgduati()n. Transmi!iiliio.n
QlAatQft'l~r FI"ltted
(al,l.na!1i..1
Prop-11Y Tiue reli\led
Mi!i..6.~Uaf\~e"'!S
'1'rojan
Distributklo
Min!ng Plaf!t
iii
PITEXP
S!3.
$C)
~fI$
$NP
TRQJP
GNPD
91;
41011 Oef.!TiI~ 'n~me Tax . State.DR
Di",et a8liiQnEld . Juri$!:iietion
elewk:1 Plent in $elVjclil
PQ,clfic Hyqw
Production, Tren8mi!SsiQn
Qy!StafflQf Ele!!i\teg
GElAeFA!
Ji!..rtv IP rf"'~Q
MI!!IPI~nE!9Y~
TrQjli!11
QiII~bMtio.n
t,11f!1OO a'-nt
DITI;XP
~!;)
GflS
$NP
TRQJP
~NPP
Iii I;
4111Q ~f$fr.g IngfJme T~ " F_f~I.~R
~if!i!s;t, ~~!\igm~~ . J.Yf~Q~~Il~
J;;lQw~ a~nt in ~I!IN\QQ
I?,gnig Mygrg
Ii!I'QQuQtion, 'fr!m~mjss~1'I
Ol,l,tomlilf Related
General
PmQQrty T!:H( related
Mi~eJIPcnl!aY$
"l'rgiRI'I
PI81fibuoofl
MininQ Pkmt
~IT!;~P
GP8
$NP
TfiOJf'
~NPP
~~~,
PacifiCorp
Exhibit No. 21 Page 9 0(21
Allocation Factor Applied to each Component of Revenue Requiremenfue No. PAC-E-O2.
WiUless: David L. Taylor
FERC
!QQI geSORIPTI2~
ALLOCATION
F~QrQ~
41111 Deferred Income Tax. State-OR
Dlreat a$slgned . .Jurisdiction
electric Plant in Service
Pacific Hydro
Production, Transmission
Customer Related
General
Property Tax related
M~C81IaneQU'
TfOj~n
Distribution
Mining Plant
DITexP
GPS
SNP
TROJP
SNPD
SCHeDUL~ . M ADDITIONSSCHMAF Additions. Flow Through
Direct assigned. Jurisdiction
SCHMAP Additions. Permanent
Mining ~lated
General
SCHMAT Additions. TemporalY
DireQt assigned - Jurisdiction
Contributions il aid of construction
Miseellane(l~!iI
Trojan
Pacific Hydro
Mining Plant
Prexiuctlon, Traruilmisslon
Pro.Pertv TaJ!:
G,/lnere.1
Depreciation
CIAO
SNP
TROJP
GP$
SeHMDEXP
~~'~~-
P~ific.orp
Exhibit No. 21 Page 10 of 21
Allocation Factor Applied to each Component of Revenue Requlremenfase No. PAC,02-
Witnes6: David L. Taylor
PERt;::
SeHEDULE . M DEDUOTIONSSCHMDF DeduQliorn; . Flow Through
DlrfK,1t '1i$lgnEid . ~url~ictlon
ProQvqtjon, Trliln$misslon
p(!gifiQ Hydro
C!iE!C"I~TJQ~
A!.LOCATION
F~9'fQJj
f(i
SCHMOP Oeductions, Permanent
Direct QssignEid . Jurisdiction
Minlog Related
Miie!lllaneou$
GIiII1'fil
SNP
SOHMDr Deductions. Temporary
Direct assigned. Jurisdiction
Bac;! Debt
Miscallaneou6
PaaifiQ Hydro
Mining r-e.la.rJ
~rod!lCtiof\. TlWtlimis$ion
Property TIP
Gene'"
PepfJciation
Diltribulion
BADDEBT
GNP
GPS
TAXDEPR
$NPO
s.., Income Tues
!lO9",$tatlil !n~e T~s
In.;ome Elefar. Taxes 16"1'
40&10
4~10
!OIT True..l.!p
Wyoming Wfid T~IC Cr~dil
iii
Steam Production Plant
31(1. \116
Remaining Steam Plan"
Puking Plants
ChoUa
saGQr
SSGQH
NYe"', PtO(Il,IotlQl'l ~~nt
agQ.~~
NYGlear Plant
PacifiCorp
Exhibit No. 21 Page 11 of21
Allocation Factor Applied to each Component of Revenue Requiremenfase No. PAC.B..o2-
Witness: David L. Taylor
FERC
Hydraulic PllIf1t
330-336
Q;~CRIPTIQf'J
ALLOCATION
FACTQ~
p,Q\fIc Hydro
!Sallt Hydro
Other Production Plant
340.346
Other Production Plant
TRANSMISSION PLANT
350-359
Transmission Plant
DISTRIBUTION PLANT
360.373
Direct assigned, J4risdlctlon
Pa.eiftCol"p
Exhibit fila. 21 Paie 12of21
Allocation Factor Applied to each Component of Revenue Requiremenfase No. PAC.O2.
Witness: David L. Taylor
FEFIC
GeNI;~AL RYNT
aaa .3as
WC6.IPj)~
AI.I.ClOA TION
Fp.QIQR
Q~tribut!Qn
f1t.emainir1g Steam Plflnts
Poaki"; Plants
Cholla
PacifiC Hydro
east Hydro
Transmission
Customer Related
General SO
laG
aGGcr
S$GCM
sea
399 Coal Mine
Plemainirlg Mining Plant
a\J91"WIOCO Capital \"e8lie
WIOQO Ce.p!tal \"~a$~
1011390 General capitall.eas8s
elfect apigned . JyriadietlOn
Gefleraf
ell'Ul1ela;;!!ified Gen Plant. Acct 300
Ol$tribution
Remairling Steam Plants
Peaking Plants
Cholla
Pacific Hydro
east Hydro
Tr!Jf!smission
Customer Related
General
SSGCT
SSGCH
.. ,":"~~~~~'-"."'=,"",
~""?"""C"'8:;;B"".";:"::-
~';=.;==,,,,~""-"",....,.. """.'."'-""":'::'
:;:"O=?,'7'="-
'-"'~~.'""""-~"--",-.~--, '' "", "~~~,
rjl.(:u~GI?U'
~~Qi~i~ ~e' 7J P~g~ P qfU
AliocatiQn FaetGf Applied to elah eompQnent of Revenue ReqYiremenf!.i~~ Nq, PA(M~~~-~
' "
W\t!1QSS: PIiV~Q J... Til,y1pr
f.g~g
~~~~
l~i~Q!~J.~ e~Nff
30~
~~,
~l!2!~
~bQq~:rIQfjj
~~~tQ,a.
Q(gP!J~ligtl
Qj(~!f1 ~~!gn~g . ~Y9.~~~Q!J.
~Q~~r~m;I1!~ " c~,~~m
Qir\i!9~ ~'-~i911!!91' ~y~~i~tjQ,!1
erw.I.!e!ie"! ~ff~!m1i!ii~!gp
~Q~M,~!I~n~9\J~ IQ~9~1!iI1?!~i.JJ!
QJqt~Y~n
fi!~Jn~Jo!llg ~!S,..ro ~~P!;1
e,.~~ I?~!:!~
C;;1191~
~1jf11fi9 ~Y.9rP.
Etu~t ~~J~
T~~J)J~w.~~~
QY~~fJJ ~"'~!t~
~~O'(f!1
~SGCT
$$~QH
tji~
!?~
P-tJI
~3.IrQ~~ ~Q.Q~YU~ a!~!'J
Q~Qt ~~iQ,p~~ " ~W!~~iQtiQtl
, "-"..."",""",..".,--,' .----""'",~",""-,~..,-..""".. ...' ,'" '..,..' , ,
PacifiCorp
E~hiblt No. 21 Page 14 of 21
Allocation Factor Applied to each Component of Revenue RequlremenfaseNo. PAC,ij.O2.
Witness: David L. Taylor
FiRC
Rata s." Addition.
105
114
115
120
194
1saw
186W
1p~
26$16
~~11
~19
Qra~~elfJ:I~~
Akl...OCATION
~QT~~
Plant Hald For FuturQ Usa
eirtl;;t ~1i!ii$ln'Q . Jurisdiction
Produetion. Transmission
Mining Plent
sea
Electric Plant Acquisition Adjustments
Direct assigned. Jurisdiction
Production Plent
Aet:l,lffl Prc)yifiiQFI for ~Ii.t Acquil5iUon Adjustments
tJiril(;t assigned . Juri~i(:tion
PfOdu~tiOn Plant
Ny~Ii.' F\!el
1\!w;;lt!ar ~yg'
We6!hiJ~ation
gin~~t a$$lgnfild . JurillrJlctIon
Ganert!
Weathetiliioon
Olt'e(rt assigned. Jl.lrladkilion
Weatheril4lion
Oirspt 8!iaignqd . Jurisdic~on
FUl!l StEm~
S~iU11 Pr~IJ.J;;ti()f'l ~"nt iii!;
FI,!QI ~togk . lJl1Qli!ribY~d
~tf!~m P-fPJ'!Uctkm "'lint
~!:!
i:)G&T Wo~\f!g GMf;lgj P'Pf)8~
Mining fI~nt SIj
DG4T WaF\(ln9 Capital ~pOiit
Mlni"9 P!liJ'It 5Jf;t
Provo Wori(ing Capital Deposit
Mining Plant
~~~-
PacifiCorp
E1thibit No. 21 Page 15 of21
Allocation Factor Applied to each Component of Revenue Requiremenfase No. PAC.O2.
Wit.l\!3ss: David L. Taylor
FSRC ALLOCATION
~A~I9'"1;)~~C61f'T'Q~
154 Materials and Supplies
Direct as&igned . Jur~diction
Production, Transmission
Mining
Gereral
Production. Common
sea
5NPP5
5NPPH
5NPD
Hydro
Distribution
163 Stores Expense Undi$triJuteci
General
2Ji318 ~rov() Working CipiW,1 DIPQe.~
Provo W('fking C~p~1 Deposit SNPP$
165 PrepaymentI'
Direct assigned. Jurisdiction
Property Tax
Production, Transml$Sion
Mining
General
GP$
182M Mise Regulatory Assets
Direct assigned. Jurisdiction
Production, Transmission
Cholla Transaction Costs
Mining
G!ilneral
SSGCH
186M Mise Defl:t.rftd Debitll
PireQt il!!l.lgnQd . Jur\$dlct\Qn
PrQCjucti()n. 'transmission
Gell!ual
Mining
Production. Common
Sir;p
SNPPS
PacUiCorp
ElthibitNo. ~1 Page 160f21
Allocation Factor Applied to each Component of Revenue Requiremen~e No. PAC.E;.O2.
Witne$s: Dav.d L. Taylor
FERC
W~Fld"g Cop",1
ewe.
Q~~Qel~'T:,gl~
Al"t.OCA T!ON
e~T96
Cash Working Capital
Direct assigned. JurisdictiQn
OWC
131
135
143
232
232
253
25330
Other Working Capital
~8h
Working Funds
Other Acc:oun~ Receivable
Aceountli Payable
AeeountG Pllyable
Deferred Hedge
Olh" Oefilfred Credits. Mise
SNP
Mllo,,"'no(u... Rite
,."
18221 Unrac Plan. 6. AeC;) StuQy a!;Uij~
Direct _ullilgned . Jurlidk::tiQI'I
182~Nuo!4tar Plant. Troian
Troian Plant
Troia" Plant
TRQJP
TFlOJD
141 Impact Housing - Notes Receivable
Employee Loans. Hunter Plant se;
PlicifiCorp
Exhibit No. 21 Page 17 of21
Allocation Factor Applied to each Component of Revenue Requiremenfase No. PAC~O2.
Witness: David L. Taylor
FeFtC
~CQT
Rate Bal. Deductions
235
f?~$Q6IPTIQ~
ALLOCATION
F6QTO6
Customer 8eIVice Deposits
Direct assigned - Jurisdiction
2281
228~
2283
Pray for Property Insurance
Pray for Injuries & Damage,
Proy for Pensions and Benefit$
22841 Meum Mise OpElr Prav-Black Lung
Mining
22842 Aecl.lm MJ$Q Oper Proy.Trojao
Trojan Plant TRQJO
252 Customer Advances for ConstruQtion
Dlri1ct ali$lgnljlr;j . Juri$diQtlon
Production. Transmission
Customer Related
25399 Other Deferred Credits
Direct assigned. Jurisdiction
Production, Transmission
Min ing
190 Accumulated Deferred Income Taxes
Dlfect assigned. Jurisdiction
aid Dibt
PIIO!f!c Hydrj)
ProQu~tiOn. TranM'lission
!';l.!litQmer RelaWd
~E!~ral
Mi$~I~neou$
Troj,"
eApQeBT
eNP
TROJP
281 Accumulated Deferred Income Taxes
Production, Transmission
PacifiCorp
Exhibit No. 21 Page ZI of21
Allocation Factor Applied to each Component of Revenue Requiremenfase No. PAC-O2-
Witness: David L. Taylor
FERC
ACCUM PROVISION FOR AMORT~ATION111 Sf' Aoeum Prav for AmeltOSwam
Remaining Steam Plants
Peaking Plants
Chona
~~;.C~IP.TI~~
ALLOCATION
F~;Q!QFI
SSGCT
SSGCH
111 GP Aceum PraY for Amort-General
Dlstl'ibijtiof!
Remaining Steam Plants
Peaking Plants
Cholla
P~elflc Hydro
east Hydrp
Transmii1i1iQn
Cui1tamer Related
General SO
aSGcr
SSGCH
sea
111 HP Aceum Pray for AmortooHydro
PaeKlc Hydro
East Hydro
1111P Accum PraY for Amort-Intangible Plant
DistribYtion
Plelflc Hydro
PfQduetioo. Tran$lTli!l$ion
General
Mining
CustQfY19r Related
al:
1111P Less Non-Utility Plant
Direct assigned - Jurisdiction
111399 Accum Pray for Amort-Mining
Mining Plant
Case No. P AC-O2-
Exhibit No. 22
Witness: David L. Taylor
BEFORE THE IDAHO PUBLIC UT~lTIES CO:MMISSION
ACIFICORP
Exhibit Accompanying Supplemental Direct Testimony of David L. Taylor
Appendix C - Allocation Factor :- Algebraic Definitions
July 2004
Re
v
i
s
e
d

P
r
o
t
o
c
o
l

Ap
p
e
n
d
i
x

C
Al
l
o
c
a
t
i
o
n

F
a
c
t
o
r
s
Al
g
e
b
r
a
i
c

D
e
f
i
n
i
t
i
o
n
s
Ju
l
y

1
5
,
20
0
4
..

z
z
'0
9
9
1;
:

~
co
.

n

r-
'

.
.
.
t
I
1
C
j
!
;
;;
'
1
3

'C

.

0
If
"
'
Al
l
o
c
a
t
i
o
n

F
a
c
t
o
r
s
Pa
c
i
f
i
C
o
l
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
.

Ju
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

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
m
Wy
o
m
i
n
g
,

W
e
s
t
e
r
n

W
y
o
m
i
n
g
,

&
,

FE
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

t2
C
P

I
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

C
a
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

mo
n
t
h
s
(
j
=

1

t
o

1
2
)

m
e
t
h
o
d

i
s

u
s
e
d

i
n

de
r
I
D
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
b
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

75
'
%

S
y
s
t
e
m

C
a
p
a
c
i
t
y
~

2
5
%

Sy
s
t
e
m

E
n
e
r
g
y

i
s

a
s
s
u
m
e
d

t
o

co
n
t
m
u
e
~
Wh
i
l
e

i
t

i
s

.
a
g
r
e
e
d

t
h
a
t

t
h
e

pe
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

,
me
t
b
O
O
o
l
e
g
y

'
to

d
o

t
h
e
s
e
ad
j
u
s
t
m
e
n
t
s
.
Sy
s
t
e
m

C
a
p
a
c
i
t
y

F
a
c
t
o
r

LT

A
P
q
SC
i

LL
T
A
R
i
i=
I

j=
1
wh
e
r
e
:
SC
i

TA
P
i
j

Sy
s
t
e
m
C
a
p
a
e
j
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

mo
n
t
h
j

a
t

t
h
e

t
i
m
e

o
f

th
e

S
y
s
t
e
m

P
e
a
k
.
=E

Q t
!
I
gS
o
n
i 1
5
'
"

,
a'
S
i
~
~

-
.

s:?
i~
j
~
1:
~
1'"
"
:~
~
~
~"
,
:
,
r"
"
aiO
'C
'

'
?
;
&
?
"
,,;
;
i
.

~~
y
,
s
e
m

iE
i
n
e
r
l
!
:
V

".
r
~
a
"
,
,
~
o
r
,
,D
(

'
!T
'

' ,
kJ
I
J
4
~
~~
.
1:;
J
:
t
~l
-
~1
2
~~
m
:
j
~
~i
.
i
J
.
/
l
'
W
i
j
j~
l
,
i\
W
1
6
r
e
:
;~
E
.
i

ll
'
d
l
f
E
~
$,y
,
s
t
e
m

~n
e
~
J
W

iF
a
c
t
o
r
f
o
r
i
J
u
r
i
s
m
c
t
i

a
n
i
.
1F
e
m
p
e
m
t
U
I
e

A4
j
u
S
t
e
a
f
i
t
)
p
u
t
i
En
e
(
g
y
~
o
f
:
,
j
u
r
i
s
d
i
d
i
o
n
(
:
ii
m
\
m
O
I
i
t
h
'
3
.
'1
E
'
~i
:
~
!:
i
!
:
s.;
S
;
g:
'
-
,
;:
o
.
'
r
I

'
..

2
:
,
z
,
:t
:
f

(
t:1
..,
:;
a

i~
~
~;
'
.
t
I
~

,"
,
J~
"
,

?O

::
:

AX
!
~;
v
s
t
e
m

l
C
e
n
e
~
a
.
t
i
i
)
n
F
i
a
c
t
o
r

:
,
ff
i
Q
!
/C
'
l
F
'
:
"
"

n':
c
.
,
:*
'
J
:
I
'
P
'

,
.:
.
L

"
~'
~
'
l
*

.
~r
;
'
,
.
.O
:
\
!
7
f

,'
iJ

Uf
'
l
r
.
J
:
.
i
.
?

./:
i
:
J
;
E
t
f
~e
r
e
:
~6
i
i
ar
:
i
.B
E
i
~y
&
t
e
m
.
en
e
,
"
,
a
f
i
O
f
t

+F
a
c
t
o
r
.
fo
r

;
j
m
i
s
d
i

dt
i
a
n
~
.
S~
t
e
m
:
(
3
~
p
a
c
i
t
y

fO
f
,
jm
i
s
t
l
i
c
t
i
o
n
i
~S
y
s
t
e
m
f
i
n
e
r
g
y

i
f

()
r
j

u
t
i

s
f
f
i

c
t
i

00
.

.
.
i
i
.
~a
s
o
n
a
l

S
y
s
t
e
m

Ge
n
e
m
t
W
n
C
o
m
b
u
s
t
i
o
o

T
u
r
h
i
l
l
e
.
(
S
S
G
C
l
1
un
.
.
,
y
.
*7
"
A
,
D..
.

UT
A
"
'
~M
t
'
*
'
i
T
'
A
,.,

!W
?
l
.
'
1
J
j
a

~
.
i
'
!
1
f
J
:
'

ilJ

t:.
.
J

r
r

WJ
.
v
_
.

It

Ll
C"
C
!
'G
C
~.
j:
!
!
J

1\
*

'
j=
1

tJ
1
)
~
A
I
.

~
+
C
\

LL
W
M
O
j
C
l

'*

AP
i
j

L:W
A
l
O
j
t
1
t

AE
i
j
i=
I

j
=
l

i:4

wh
e
r
e
:
SS
G
C
T
i

WM
O
j
C
T
TA
P
i
j
AE
i
j
Se
a
s
o
n
a
l

,
Sy
s
t
e
m

Ge
a
e
r
a
t
i
o
n
C
o
m
b
u
s
t
i
o
n

T
u
r
b
i
n
e

Fa
c
t
o
:
r

f
a
r
j
u
r
i
&
d
i
c
t
i
o
o

i
:E

&
a
,C
I
=
.
t
Z:L

)=
1

'C
t
=
1
Wt
e
i
g
h
t
e
d

m
o
n
t
h
!

ye
n
e
r
g
y

g
e
n
e
r
a
t
i
o
n

of
o
o
m
b
u
s
t
i
o
n
.

t
m
b
i
n
e
wh
e
r
e
:
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

tu
r
b
i
~
c
t
i
n
m
o
n
t
h

j
.
Nu
m
b
e
r

o
f
o
o
m
b
u
s
t
i
o
n

t
u
r
b
i
n
e
s
Te
m
p
e
r
a
t
u
r
e

A
d
j
B
S
t
e
d

P
e
a
k

L
o
a
d

of

j
u
r
i
s
d
i
c
t
i
o
n

i

in
m
o
n
t
h
j

a
t

'
th
e

t
i
m
e

o
f

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

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
b
.

j
.
:E

:
t
I

t
'
n

'
"
j
~
t
.

If
g
~
..

z
z
t:
'
:
!

'
?

~
.
;
'I
i

'
!
I
r.
~t
t
'
J
\
i
;..
~
.
.
~,
'

C
Q
"
"
"
"
..
.

-
Il
1
O
Se
a
s
o
n
a
l

S
y
s
t
e
m

E
B
e
r
2
y
C
O
m
~
t
i
o
,
R.

Tu
r
b
i
n
e

(
S
S
E
C
T
l
WM
O
j
c
/

*

TA
E
f
j
j=
1
SS
E
C
T
i

11

1
2
L
L

WM
O
j
c
l
*
T
A
E
l
j
i~

j=
1
wh
e
r
e
:
SS
E
C
T
i

Se
a
s
o
n
a
l

S
y
s
t
e
m

E
n
e
r
g
y

C
o
m
b
u
s
t
i
o
n

T
u
r
b
i
n
e

Fa
c
t
o
r

f
o
r

j
u
r
i
s
d
i
o
t
i
o
n

WM
O
j
C
T
!J
/
l.
:

Ej
c
t
iC
/
=
!
11
LL

Ej
D
l
j=
1

a=
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

co
m
b
u
s
t
i
o
n
t
m
b
i
n
e
wh
e
r
e
:
Ej
c
1
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
o
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

ju
r
i
s
d
i
c
t
i
o
n

i

i
n

m
o
n
t
h

j
.
~o
m
'
"
~.
J
;
II

c
-

S'.

=
" .
..
,
"
Zc?
?
"
"
'

~.

.
"

~

"1
;
1
r
,
J

.!!
~g
'
3
,..

'
1'1

V
I
"C
o

-
~.
.
.

:
:
Se
a
s
o
n
a
l

S
ys
t
e
m

G
e
n
e
r
a
t
i
o
n

P
u
r
c
h
a
s
e
s

(S
S
G
P
~
SS
G
P
i

=
(
L
W
M
O
j
s
p

TA
P
f
j
j;
(
8
U
L
L

WM
O
j
s
p

TA
P
i
j
i=
!
I

j
=
1
.
15

+
(
2:
WM
O
f
t
p

=Ie

AE
i
j
j=
1
B
I
I
LL
W
M
O
j
s
p

TA
E
i
j
1=
1

j=
.
1
)
*

.
wh
e
r
e
:
SS
G
P
i

=
S
e
a
s
o
n
a
l

Sy
s
t
e
m

G
e
n
e
c
a
n
o
D

P
l
t
r
c
l
t
a
s
e
s

F
a
c
t
o
r

f
o
r

j
u
r
i
s
d
i
c
t
i
o
n
.

WM
O
j
s
p

Ef
t
p
sp
=
l
12

L
L

Ei
s
P
j=
l
~
~
Wi
e
i
g
h
t
e
d

m
o
n
t
h
l
y

e
n
e
r
g
y

fr
o
m

s
e
a
s
o
n
a
l

p
u
r
c
l
1
a
s
e
s
wh
e
r
e
:
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

sp
m

mo
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

mo
n
t
h
j
a
t
t
h
e

t
i
m
e

o
f

th
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
~
'II
!
I
8'8

t
r

~
..
I
f

a
s
;
1:
..

z
a'?

~
..
.

'
i:
~
~
t"
'
Q ,
~~
~
~
i
t
'
!

"0
1
..
.
.
,
e
,
.
o
s:

:
:
..
.
Se
a
s
o
n
a
l

S
y
s
t
e
m

G
e
n
e
r
a
t
i
o
n

cJ
t
o
n
a
(
S
S
G
C
I
Q
SS
G
C
H
i
=

'L
W
M
O
j
C
h

TA
P
i
j
1=
1
L
L

WM
O
j
c
h

=I
e

AP
i
j
i=
1

j
=
1

75
+
(
I:
WM
O
j
c
h

TA
E
I
j
J=
1
LL
J
n
l
O
j
c
h

=I
e

TA
E
i
j
1=
1

j
=
=
'
)*

,
wh
e
r
e
:
SS
G
C
H
i

Se
a
s
o
n
a
l

S
y
s
t
e
m

Ge
n
e
r
a
t
i
o
n
C
h
o
U
a

F
a
c
t
o
r

f
o
r

j
u
r
i
s
d
i
c
t
i
o
n

i
.
WM
O
j
C
H

Ejc
h

Ej
~

Ej
d
a
p
9
Ejc
h

Ejr
a
p
s

Ej
d
a
p
s
j=
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
n
a

p
l
u
s

ie
n
e
r
g
y

r
e
c
e
i
v
e
d

f
t
o
m

AP
S

l
e
s
s

e
n
e
r
g
y

d
e
l
i
v
e
r
e
d

t
o

A
I
'
S
wh
e
r
e
:
Ejc
h

~r
a
p
s

Ej
d
a
p
$

Mo
n
t
h
l
y

E
n
e
r
g
y

g
e
n
e
r
a
t
i
o
n

of
C
h
o
l
l
a

p
l
a
n
t

i
n

m
o
n
t
h
j
.
Mo
n
t
h
l
y

E
n
e
r
g
y

r
e
c
e
i
v
e
d

f
t
o
m

A
P
S

i
n

m
o
n
t
h

j
.
Mo
n
t
h
l
y

E
n
e
r
g
y

d
e
l
i
v
e
r
e
d

t
o

A
P
S

i
n

mo
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

mo
n
t
h
j

a
t

t
h
e

t
i
m
e

o
f

t
h
e

S
y
s
t
e
m

Pe
a
k
.
AE
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

mo
n
t
h
j
.
~t
'
!
'
1
:
1
ii
'

~
'
,
12
.
:!
g
:
~
~
z
z
o
0
0
i:
"
,
~
s.
.

)
0
.

.
.
.
n
'
1
:
1
t"
'
.

A
I
~g
~
..

10
4
"
"
5-

t
.
.
2
,
..
.

-
Se
a
s
o
n
a
l

S
y
s
t
e
m

En
e
r
e
v

C
h
o
n
a

(
S
S
E
C
I
Q
LW
A
l
O
j
c
h

TA
E
i
j
SS
E
C
H
i

j=
3
;g

1
2
2:

LW
M
O
j
c
h

AE
i
j
1/
=
1

j=
1
wh
e
r
e
:
SS
E
C
K
i

=
S
e
a
s
o
n
a
l

S
y
s
t
e
m

En
e
r
g
y

C
h
o
U
a

F
a
c
t
o
r

f
o
r

j
u
r
i
s
d
i
c
t
i
o
n

i
,
WM
O
j
C
R

Ejc
h

Ej
r
a
p
s

Ej
d
o
p
s
Ej
c
h

Ej
r
a
p
s

Ej
d
Q
p
s
j=
1
wh
e
r
e
:
Ej
c
h

Ejr
a
p
s

Ejd
a
p
s

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
I
i
a

p
l
u
s

e
n
e
r
g
y

re
c
e
i
v
:
o
d
i
f
r
o
m

.
MS

l
e
s
s

~
en
e
r
g
y
d
d
i
,
y.
e
r
e
d

t
o

AP
S
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

i
n

m
o
n
t
h

1.
,
Mo
n
t
h
l
y

E
n
e
r
g
y

r
e
c
e
i
v
e
d

f
r
o
m

A
P
S

i
n

m
o
n
t
h
j
.
.
Mo
n
t
h
l
y

E
n
e
r
g
y

d
e
l
i
v
e
r
e
d

t
o

A
P
S

i
n

m
o
n
t
h
.
i
.
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
,
:C

t!
I
"
"

if
g
s
-
I
.

!i
'
..

z
z
~o

0
i/f
"
l
:
l
:
N
5.
~
.
.
.
.
.
-s
:
o
.
r-
'
"
.
m
~
;1
0

.
.
.
'.
.
ec~
~
..
.

-
...
~()
1
;

J
"
"
.
;;
i
~
:!
J
l
f
t
M
,
O
E
3
F-
l
ir
;
T
;
a
~
f
.
. ~

7"
.
!'I
"
'
.
ir
-
t
J
.
J
.
Y
.
1
-
V
D
I

""

IE
"

:
c
~
;
\

(i
L
"
'

'
~jT
E
1
7
T
'
"

it

'
f
,
"!
'
:
'
OI
"
'
1
'
:/

)p
r

+
~
'
-
1
J
i
r
,
r
'*
!
~

#J

*';
,/r
;
:
,
"
w
a
'.
'
i
Y
i
,
;
y
,
:h
i
i
j

',
-
:
t
D
w
'.
;
"
i:
i
w
f
We
j

g
h
t
e
(
i
'
M
i

d

io
:
O

C -
o
n

t
r
a

a
t

S

"
8

nn
.
u

a

I
.

i
e
n
e
I
"
.
g
y
:
g
m
e

r

a

f
i

0

;(
1
~e
r
e
:
Ma
l

;M
i
d
~
C

,
Fa
c
i
t
o
r

,
fo
r

a

m
:
i
s
d
i
c
f
i
o
n
.
\
i
.
wh
e
r
e
:
ri
*
!l:
'
_
' .

-
J"
'
\
-

"
1..
.
iiJ
N

=
~
'
il

fi
S
'
i0
r
~
0
i
\
,

'
Ob
l
e
F
W
m
e
,
'
)1
1
~'O
~i
p
r

fi
i
p
r
=
A.
m
m
a
1

)E
R
~

ge
r
1
6
F
a
l
i
m
n
,
o
f
i
i
R
i
i
e
s
t
B
t
P
i
t
i
s
.
.E
;
r
r

An
n
u
~
E
r
r
e
J
$
M

F
f
i
8
l
'
a
t
i
0
m
)
B
i
~
i
t
Q
r
l
k
;
y

t
&
€
&
f
u
.
E.w
a

=
,
Am
m
:
a
i

ti
t
t
~

ge
n
e
r
a
t
i
o
n

;-
o
f
;
~
~
p
u
m
.
E:
,
,
/
~i

"
f3
t
t
~
:
y

,
g
e
n
e
r
a
t
f
t
m

"
Q
f
'
w.
~
r
l
s
.
;W
W
Y
l
i
/O
l
"
"
'
,e
:
\
&
f
i
we
i
g
h
t
e
a
m
a
n
~
p
u
m
:
E
n
e
r
g
y
r;
,
St
J
;
!;
,
;
,
I
~p
i
t
!
l
.
.
.
,

'
'
~
~
-
Ci
'
~
.~
~
~~
)
~
.l:
1
,
~ .
9
-
'~
.
'
N
I
~)
~
;
W
'f
'
:
;
P
rl,
:
~
,
~~
'
:~

.
.
.
,
-
::
:
wh
e
r
e
:
Er
a
.

;=
8
G
i
i
f
i
i
i
s

Wa
S
h
:
i
~
g
t
-
e
n

,
o
r
;
Qr
~
g
0
n

a
'
u
r
i
s
d
i
G
t
i
o
~
o
t
h
e
r
W
i
s
e
SG
~
=
f
)
.
8(
;

j

=
ys
t
c
m
G
e
n
e
r
a
t
i

o
n
J
o
r

)
)u
r
i
s
d
i
c
t
i

o
n

,
Di
v
i
s
~
t
n
t

,
Ge
n
e
r
a
U
O
D
-

Pa
c
i
f
i
c
~
a
c
t
o
r

Q
)
DG
P
,

L
S
G
1=
1
wh
e
r
e
:
DG
P
j

=
D
i
v
i
s
i
o
D

G
e
n
e
r
a
t
i
o
n
-
Pa
c
i
f
i
c

F
a
c
t
o
r

f
m
-
j
u
r
i
s
d
i
c
t
i
o
n

SG
;
~
=

SG
i

i
f

i

i
s

i
a

P
a
c
i
f
i
c

ju
r
i
s
d
i
c
t
i
o
n
,

o
t
h
e
r
w
i
s
e
SG
.
=
o
.
SG
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

Di
v
i
s
i
o
n

G
e
n
,
e
r
a
t
i
o
n

-
~F

ac
t
o
r

l
D
G
U
)
,
-
T
-Oi
= '

-
.
~.
.
f=
o L
s
a
;
"
i=
1
Wh
e
r
e
:
DG
~
=

Di
v
i
s
i
o
n

G
e
l
t
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
;
=
S
G
i

if
i

i
s
a

Ut
a
h

j
u
r
i
s
d
i
c
t
i
o
n
,
o
t
h
e
I
W
i
s
e
=
O
~
SG
i

=
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
.
'
~
._
.

g

6
-

n
g
!
5
"
c
r
~
:
I

Y'
-
z
z
G'
?

9
"'w

N
i:
-
~t
o
:
I
no
o
;
r
r'

...
:.
;

~
-
""

C
;
$"

.
.
.

0
...
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

fa
c
i
o
r
(
S
N
P
P
S
l
SN
P
P
S
i
=

SG
;
;
(P
P
S
O
-

A
D
P
P
S
O
)

SS
G
C
T
I
(P
P
S
C
T
-

A
D
P
P
S
C
T
)

+
S
S
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
:
$N
P
P
S
,
SG
i
SS
G
C
T
r
SS
G
C
f
t
PP
S
O
A
D
P
P
S
O
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

Fa
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
.
Se
a
s
o
n
a
l

S
y
s
t
e
m

G
e
n
e
r
a
t
i
o
n

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

ju
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

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

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

-
C
o
m
b
u
s
t
i
o
n

Tu
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

-

Ch
o
n
a
.
A"
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
n
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
.
:E

om

.
"
g
~
~
!
i
i
,
i
!
..

Z
Z
51
P
~
;:

Q.

(
"
J

.
"
.
t
n
l
J
O
o-
j
o
..

w
..
.
:

.

15
'
"
'
"

0
..

...
.
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

Fa
c
t
o
r

(
S
N
P
P
H
)
SN
P
P
H
i

.8
G
!
l
*
(
P
P
H
E

AD
P
P
H
E
)

SG
i

(P
P
H
R
P

AD
P
P
H
R
P
)
(P
P
H
-

A
D
P
?
H
)
wh
e
r
e
:
SN
P
P

If
,
;
SG
.
-
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
.
Hy
d
r
o

Pr
O
O
l
1
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

Pl
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

Pl
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
m
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

Fa
c
t
o
r

PD
i

AD
P
D
i
SN
P
D
i

=:

(P
D
-

A
D
P
D
)
wh
e
r
e
:
SN
P
D
i
PD
;
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

-

fo
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
"
'
.
.

;
f

ii"

.
1-
~
5
..

:
Z
:
Z
i(
?
?
Co

'
(
"
)

'
-.
1

~.
.
..

.
.
.
.
'C
.
"
"
i"
"
'
Sy
s
t
e
m

G
r
o
s
s

P
l
a
n
t
-

S
y
s
t
e
m

Fa
c
t
o
:
r

(
G
P
S
l
GP
S
i
=

PP
i

PT
i

PD
t

pa
l

1=
8
(P
P
i

PT
i

PD
i

PG
,

Ph
)
;=
1
GP
-
Si

PP
i

PT
;

PD
i

PG
j

p~

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
.
Sy
s
t
e
m

N
e
t

P
l
a
n
t

F
a
c
t
o
r

(
S
SN
P
i

PP
I

P1
i

PD
t

PG
i

Ph

AD
P
P
i

AD
P
1
i

AD
P
D
i

AD
P
G
i
-

AD
P
L
r=
8 L(
P
P
I
+

P
T
I
+

PD
i
+

P
G
i
+

P
l
i
-

AD
P
P
i

AD
P
T
i
-

A
D
P
D
i
-

A
D
P
G
i
-

A
D
P
L
)
1=
1
SN
P
;

PP
i

P1
j

PD
;

PG
i

PL

AD
P
P
i

AD
P
1
i

AD
P
D
j
AD
P
G
i

AD
P
l
;

Sy
s
t
e
m

N
e
t

P
l
a
n
t

Fa
d
o
r

f
o
r

ju
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

ju
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

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
.
i!

f"
'
&
..

~

_
.

'
I
..

-
,

:z
z
5'
?
~
.a

J:I
,
.
,
r
t
J
1
i
'C
~
.
.
.
~.
.
.
.
!?
"
Sy
s
t
e
m

O
v
e
r
h
e
a
d

-
Gr
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

ra
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
L
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

Gr
o
s
s

I
n
t
a
n
g
i
b
l
e

P
l
a
n
t

fo
r
j
u
r
i
s
d
i
c
b
o
n

i
.
Gr
o
s
s

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t

fo
r

ju
r
i
s
d
i
c
t
i
o
n

i
a
l
l
o
c
a
t
c
d

o
n

a

S
O

fa
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

aS
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

fo
r

ju
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
Sy
s
t
e
m

O
v
e
r
h
e
a
4

-

Gr
o
s
s
F
a
~
t
o
r

'
ff
i
Q
l
SO
G
i

PP
i

+
P
T
i

+

P
D
i

+

PG
i
+

Pl
i
-

PP
o
j

pr
o
f

PD
o
i

-
P
G
o
l
-

Pl
o
i
1=
8L~

n+

M

+
~
+

AA
-

~-

~
-

;=
1
SO
G
i

=
PP
j
PT
;

-
PD
j

-
PG
i

-
PI
,
PP
o
i

-
pr
o
;

-
PD
o
i

-
PG
o
i

-
Pl
o
;

-
In
c
o
m
e

B
e
f
o
r
e

T
a
x
e
s

F
a
c
t
o
r

aJ
!
D
IB
J
i

TI
B
T
t
;=
8
TI
B
T
'
I
;=
1
IB
T
i

TI
B
T
i

In
c
o
m
e

b
e
f
o
r
e

T
a
x
e
s

F
a
c
t
o
r

fo
r

ju
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
f

j
u
r
i
s
d
i
c
t
i
o
n

i
.
i'.
'
t
r
I
tI
:
I

'
.
"
"

'
"
'

:r~
!
!
.

;f
t
~:
&
;
-
:
!
I

'I
;

:
u

,
;
"
:(
:
'
)

,
..

2
:
'
ZZ
'
,
1e

j
'C

'
'?

i
i
3

".
,
.
,

'
-:5
.
:
)
0
" .
t!

::
'
~?

~~

.
;;
'
:
'
2
-

"C
"
"
.
;~
"
"
co

Sy
s
t
e
m
.

Ov
e
r
h
e
a
d

-
Gr
o
s
s

F
a
e
t
o
r

.
f
f
i
Q
l
SO
G
'
PP
t

PT
;

PD
i

PG
i
+

P
h

PP
m
-

P
'
l
'
m
-

P
D
m
-

p
a
n
t

-
Pl
m
'I

i=
B
(P
P
i

PT
i

PI
J
i

PG
i

+p
p
,
-

PP
-
v
i
-

Pl
f
J
i

PD
e
t
-

PG
'
l
i
i

Pl
o
i
)
;i
~
SO
G
,

PP
i

PT
i

PD
i

PG
i

P~
i

PP

pr
o
f

PD
o
j

PG
o
i

PI
a
l

Sy
s
t
e
m

O
v
e
r
h
e
a
d

-

Gr
~
F
a
c
t
B
r

fo
r

j
m
i
s
d
i
o
t
i
o
o

i
.
Gr
o
s
s

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t

f
o
r

jm
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
m
l

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
r
i
o
o
.

I
.
Gr
o
s
s

G
e
n
e
r
a
l

P
l
a
n
t

f
o
r

j~
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
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
d
i
o
n

i
.
al
l
o
c
a
t
e
d

aa

S
O

fa
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
t
i
o
t
i
o
n

i

a
l
l
o
c
a
t
e
d

o
n

a

S
O

'
fa
c
t
m
Gr
o
s
s

D
i
s
t
r
i
b
u
t
i
o
n

P
l
a
n
i

f
o
r

j
u
r
i
s
d
i
c
t
i
o
n

ia
l
t
o
c
a
t
e
d

o
n
.

a

SO

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

al
l
o
e
a
t
e
d
o
o

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
i
i
o
c
a
t
O
O
:
O
R

a

SO

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

cm
D
IS
T
i
=

TI
B
l
i
f=
i
I:

Tl
B
l
l
;::
0
1
fB
T
i

Tll
J
T
i

In
c
o
m
e

b
e
f
o
r
e

T
a
K
e
s

F
a
e
t
o
r

f
o
r

ju
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
K
e
s

f
o
r

ju
r
i
s
d
i
c
t
i
o
n

i
.
~
'
o
:
t
n:o
t
"
"
~1
S
.
Ii
"
'lr
'
1
&
:
:
1
1
~:
.
"
-
l-

~
:
~
$1
;
,
;
;
.
.
'5
.-
.
.
, "
'
"
:~
~
~
z
~t
~
~-
~
~
i"
"
..
.
.
~p
e
b
t
E
_
e
m
e

Fa
c
t
o
r

(
B
A
D
D
E
B
'
Q
AC
C
T
9
D
~
lJ
A
/
D
D
E
B
T
i

!i
~
L
A

CC
T
9
0
4
i
i=
i
I
lJ
J
l
l
J
)
(
J
i
E
B
T
;
;
.
-

,

ro
L
'
L
-

a
:

77
'
;
l
f
r
!
i
l
Ba
d

D
e
b
t
E
~
e
F
:
a
d
M
"
f
o
c
j
:
m
i
i
~
e
;
ti
0
n
i
.
Ba
l
a
n
c
e

i
n

A
c
o
o
u
n
t

9(
j
)
4

f
m
r
j
m
~
(
j
)
;
i
\
)
t
i
:
o
m
i
.
Cu
s
U
t
m
e
r

f
t
u
m
b
e
r
F
:
a
c
t
o
r

ca
S
T
,
l"
"
.
i
A
J
T
L.

-
\..
.
'
1
(
\
'
1
1

.l:
:
:
!
B
L
C
U
s
T
;
wi
h
e
r
e
:
CH
i

CU
S
f
i

Cu
s
t
o
m
e
r

N
u
m
h
e
r

F
a
e
t
D
r

f
o
r

j
u
r
i
s
d
i
c
t
i
0
f
t

i
-
T
o
t
a
i

El
e
c
t
r
i
c

C
u
&
t
0
m
e
t
'
t
S

fm
"
j
m
i
s
d
i
c
t
i
0
B
i
.
Co
n
t
n
b
u
t
i
o
a
s
i
n
A
i
d

o
f

Co
n
s
t
r
u
c
t
i
o
n
.

CI
A
.

CI
A

CN
4
f=
i
Cl
A
,
C/
I
l
_
.
~
i=
1
wh
e
r
e
:
CU
C
;
,;
C
u
.
C
N
~
Cb
u
t
r
i
b
u
t
i
n
n
s
i
n
A
i
d

o
f

Co
n
s
t
t
u
d
W
n

F
a
c
t
o
r

fa
r
j
u
F
i
d
i
c
t
t
(
j
)
R
I
l
.
.
Cm
t
t
r
i
~
'
0
J
l
S

i
f
i
~
j
d

,t
l
)
!
f
i
C
1
\
)
R
S
t
m
o
t
i
O
l
l

,
-

Ne
t

;a
d
a
i
t
i
O
O
'
S

ro
c

jm
~
o
o

~i
~
~

1,
.
-

i
I
"
S
i
i
'
.;

;
"

::
5
~
;J
:
:

~'
n
'
-'!
I
:
I
r"

Z
..
.
,
j
g'S
..
.

.
.
.
'C
:

.
~
.
.
,
,
Sc
h
e
d
u
l
e

M

-

D
e
d
u
c
o
o
f
t
s
(
S
C
H
M
D
-
l
SC
H
M
D
i

DE
P
R
C
,=
8
DE
P
R
C
i=
l
wh
e
r
e
:
SC
H
M
D
i
DE
P
R
C
i
1!
:
I
D
a
n

P
l
a
n
t

lT
R
O
J
P
l

TR
O
J
P
i

:C
C
T
1
8
2
2
2
L
A
C
C
T
1
8
2
2
2
i=
t
wh
e
r
e
:
TR
O
J
P
;

AC
C
T
1
8
2
2
2
i

=
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

40
3
~

1
-
40
1
.
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
T

j
u
r
i
s
d
i
c
t
i
o
n

!:
!
:
.
!
j
a
R

De
c
o
m
m
i
s
s
i
o
n
i
u

(
T
R

0
1
0
1
TR
O
J
D
i
=
:C
C
T
2
2
8
4
2
LA
C
C
T
2
2
8
4
2
i=
l
wh
e
r
e
:
TR
O
J
D
i

-
AC
C
T
2
2
8
4
2
i

Tr
o
j
a
n

De
c
o
m
m
i
s
s
i
o
n
i
n
g

(
T
R
O
J
D
)

Fa
c
t
o
r

fo
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
.
42

f
o
r
j
n
r
i
s
d
i
c
t
i
o
n

i
.
-
Q
P'.
"
'
"
8
s
-

j
!
J
r-

;
;
:

S
i
1-
;
;
0
..
z

z
.
a
iF
?
i:
~
~
t"
'

l
r
t

.
.
..

w
'C

.

0
-
f"
"

S
o
Ta
x

D
e
p
r
e
c
i
a
t
i
o
n

(
T

A
X
D
E
P
R
l
TA
X
D
E
P
&

JA
X
D
E
P
R
A
L
T

AX
D
E
P
R
A
;
;=
1
wh
e
r
e
:
AX
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

AX
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
.
De
f
e
r
r
e
d

T
a
x

E
x
p
e
n
s
e

(
D
I
T
E
X
P
)
DlT
E
X
P
i

!;
I
T
E
X
P

A
LD
I
T
E
X
P
~
1=
1
wh
e
r
e
:
Dl
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

f
o
r

ju
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

is

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

f
a
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
'
i
i
.
:d
r
g
:
~
~1
1
~
;:
""

(
'
)

"
C
r-

.

.
~\
'
i
~t;
"
'
:
:
:
:
i
f"
'
De
f
e
r
r
e
d

'
T
a
x

B
a
l
a
n
c
e

mr
r
S
A
L
\
DlT
B
A
L
i

~l
T
B
A
L
4
L
D
I
T
B
A
1
4
1=
1
wh
e
r
e
:
DI
T
B
A
L
;
DI
T
B
A
U
i
De
f
e
r
r
e
d

T
a
x

B
a
l
a
n
c
e

(
D
I
T
B
A
L
)

Fa
d
o
r

f
o
r

ju
r
i
s
d
i
d
i
o
o
L
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
t
r
e
d

T
a
x

B
a
l
a
n
c
e

i
s
a
U
o
c
a
t
e
d

b
y

a

o
m

of
P
-
o
w
e
r
T
u

:b
a
s
e
d

u
p
o
n

th
e

.
ab
o
v
e

f
a
c
t
o
r
s
.

Po
w
e
r
T
u

i
s

a

~p
R
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

&
.

De
f
e
r
r
e
d

T
a
x

B
a
l
a
n
c
e
s
.

Po
w
e
r
T
u
a
D
o
c
a
t
e
s

D
e
f
e
m
d

Ta
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

th
e
5
t
a
t
e
s

b
a
s
e
d

a
p
o
o

a
~
o
o
m
p
u
t
e
r

r
u
n

wh
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

pr
e
c
e
d
i
n
g

fa
c
t
o
r
s
c
h
.
a
n
g
,
e
l
'

t
h
e

f
a
c
t
o
l
'
S

.
ge
m
e
m
t
e
d

b
y

Po
w
e
t
T

a
x

c
h
a
n
g
e
.
"I
I
:.
.
,

;
.
~
g,
.
.
.
&
i
!
.
\

~'

~
..

%

Z

I
i
!
0
'
0
'
9
-
a
jI

"
"
.
.
s.
~
"
.
.
~~
~
~~
~
0"
"
'
..

..
.
.
.. "'~==-~~' , ~.~~~~=~~e==o-.-
--=--~~~~~.~~.
Case No. P AC---E..O2..
Exhibit No. 23
Witnesq~ David L. Ta.ylo~
BEFORE THE IDAHO PUBLIC UT~1TmS COMMISSION
, AeIFleOltP
~~~,--'y--,, "-.-. . ------~,-,~~~-..,...".-"-~,
Exhibit Accompanying Supplemental Direct Testimony of David L. Taylor
Appendix D
.."
Special Contracts
July 2004
PacifiCorp
Exhibit No. 23 Pllge 1 of 3
ease No, PAC.B.Q2.
Witness: D_vid L. Taylor
Protocol Appendix D
Special Contracts
Spe(:ial Contracts without Ancillary Service Contract Attributes
For allocation purposes Special Contracts without identifiable Ancillary Service Contract attributes are
vi~wed as o.ne transaction,
Loads of Special Contract customers will be included in all Load-Based Dynamic Allocation Factors,
When interruptions of a Special Contract customer s service occur, the reduction in load will be reflected in
the host jurisdiction' ~ Load-Based Dynamic Allocati~)n Fa.ctOf!).
Actual revenues received from Special Contract customer will be assigned to the State where the Special
Contr~t Gu~tamer is lowQ.ted.
See example in Table
Special Contracts with Ancillary Service Contract Attributes
For allocation purposes Special Contracts with Ancillary Service Contract attributes are viewed as two
transactions, PacifiCorp sells the customer electricity at the retail service rate and then buys the electricity
back during the interruption period at the Ancillary Service Contfaet rate,
Loads of Special Contract customers will be included in all Load-Based Dynamic Allocation Factors.
When interruptions of a Special Contract customer s service OCCur, the host jurisdiction s Load-Based
Dynamic Allocation Fa,ctors 8pd the retail service revenue are calculated as though the interruption did not
OC~Uf ,
Revenues received from Special Contract customer, before any discounts for Customer Ancillary Service
attributes of the Special ConuQ,Ct, will be assigned to the State where the Special Contract eustcnner lEi
loc~ted,
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 An(JiUary
Services will be allocated among States. on the same basis as System Resources.
See example in Table 2
Buy-through of &OR(unicCurtailment.
When a buy-through option is provided with economic curtailment, the load, costs and revenue associated
with a customer buying through economic curtailment will be excluded from the calculation of State
revenue requirements. The cost associated with the buy-through will be removed from the calculation of
net power co~t", the Special Contract customer load associated with the buy~through will be not be included
in the calculation of Load-Based pynamic Allocation Factors, and the revenue associated witb the buy,.
throu~h will not b~ included in State revenues.
~c~~~~~
~~,,- ~'-
Protocol Appendix D
..
Table 1
Interruptible Contract Without Ancillary Service Contract Attribute$
Effect on Revenue Requirement
1!~~i!l(:1p!v
l!~hibJ~ !lip. 7~ ~~c2 ""3
l'l~, ),"'(':."'1)3,1
Wi~$: D4111d J.,. T~)Itor
72,000
42,000,000
Jur iction 1 ~lJriu qt!Q ~
000 ~tI,OOO 12,000
14.000,000 21.000.000 OOQ,()O()
1'q1M! sY\Jtem1 .!aU
~ Juri$QiCl~;aI . No Inlel'fYptibie Sel'lliee
a JurijjdiGtional SIJm of 12 mOfllhly ep demand (MW)
4 JurisdiQtional Annual intll'gY (MWh)
6 .Jurildialiel!'llil L.oade . With Interruptible SIiIMei" Reflecting MtuallRl8rrupliol'\$
7 Juri$diational !Sum af 12 monthly CP dIiImanl,1 (MW)
8 JuriadictlQMI Annl.l4l inergy (MWh)
10 Speoial ContritOl eusto"",r R~ve"ue and I..oad. Nan Interruptible Service
11 SpeeijJ Contraet Custo~r Revenl.le
12 S~!aI C"mraf3t euato.nUIF Sum Qf 12 CPs (MW) (InoiLIdad in Ii~ Q)
15 $P8Cj~ Contract Ar1nIM'lIiNlr~y (MWtJ) (lnclYI1!i1d In lint!
;,)
15 Special 6omraet 6uatOlt1(ilf Reven~ aM I..aad . With Interruptible Service ('15 MW )( 500 ,",aura Qf Int'fJUPtion)
16 Special Comr~ Cy&tQ~r Rev'n~ S 16,000,000
1'7 OlsOQum feu A!'ICillary fitrviQi(l
18 """I C~t to SpeG!al CoRtrael Customer
19 Special Contr8~ Sum of 12 CPo Reflecting Act!J8llnterruplions (MW) (Included In line 7)
20 Special Contract AAnval Energy- RelleGtlng Actw.llntel'l'liPtiOf1$ (MWh) (Included in line 8)
22. SYJltem 00111 $allingli from intilffuption~4~
~S No'lfitlir~pt1bl~~SiNi~
~!:i S~ f$I!ftQF (Clfellill." tram IiJ'IEI
'l7 $0 lamgr (~aIOYl'ted fram line $)
26 $G "'!;tOf (line :!,'"'1'.'" '* line 2S"gS%)
30 With IrnGl't'Uptibie $filMei (fi1efl~ing Aetual p.hysi~ ImeffUp1iQRi)
31 SIE met!)r CCaiauliltM from line g)
. ~2 SO faetl'u (e!il~L.llat" ff9m Ii"" ?)
3a SG faf!tQr (line ~"15'1o + II", 31 ~:ili%)
C::j),t 9!,~il(,8.
39 EMfgY C3Q~
40 Qlima~ Rel~lliIr:I ~!i
41 Sum Qf CQGt
43 Rev'V'lf,8~
44 Special Qgnt~ Ri~
45 Re~. fnlm III Q"*
gg~
4f,1
lJio qssU,f ktvJSt
51 Energy CQ8t
$2 Demand RI!lm!KI Colts
S!.m of CQlt
5$ ~eYr'!1I$f
!fi6 S,*,ial QOAtfeNt RevenlMil
57 Re\HIn~ from III otMr 0",.10"""
700
41,962.500
20,1300,000
11100
$00,00()
'j 0.000.000
600
462.500
$4.006,0130
S!a1
S01
SG1
100,00%
100.00%
100,00%
~ce
SG2
100.00%
100.00%
100.01)%
No. Ir'l~erryptible $ervi"
$1;1 $ &00.000.000
SG1 $ 1 ,OOO,OOQ,Q('!~ $$ 1,fm.OOO,00Q $
6111.1$ $ ao.ooo.OOOSitua S 1,480,000,000 .
Whh Il'Iterr"lptible Service
SE2 $ 498,000.000 $
SG2 $ Q98,OOO.OOO $
$ , ,
4tCi.OQO..OOQ $
aiM $ 16,000.000Situ!! S 1,400.000.000 $
000
14,000,000
35,700
aO,962.50.0
ooo.ooo
9013
500.000
12,000
000.000
3S,3a%50.00%16,67%
33.:33%tXW,:;16,67%
S3,OQ%16.t!7%
35.36%49.96%1E).E~IWa
3~M7%4$,1,'79%16.14%
31Mi%4!J.8a%16.72%
1tifi.
*,~.
QI3.7 ,
Ma.MiU.~!!I i
5OO,QO().OOP $
500,000,000 $
166.148,347 $
~:J4,O58,$71 .
5OQ,aoe.~4 IS.
SOO.lO6,1it24 Ii
1G.OQO.OOO
16,000.000
600
462,$00
83.
166.,1Wi,~61
2~.0Q0,QOO
250,000.900
83.014,173
167.029,289
2$O.1C1a,46?
25Q,103.462
850.000,900 $
&OO,Qe.o.OOt'I $
7flQ,QaO,OOO S
rilO.(JOO.OOO
730,000.000 $
24$,4BO $
496,912.134 $
74(ii,1J8UI14 $
1i.f.X)Q,OOO
7a8,G89.614 $
Protocol Appendix D - Table 2
Interruptible Contract With Ancillary Service Contract Attributes
Effect on Revenue Requirement
SE1
S01
SG1
SE2
SC2
SG2
No Interruptible Service
SE1
SG1
Situa $
Situs $
P~fiCOIJI
Exhibit No. 23 Pase 3 or 3
Case No. PAC.E~3-
WiUICSs: David L. Taylor
n 1 sdi n 2 Jurisdic
24,000 36,000 12,000
14.000,000 000.000 000,000
Total svstem
72,000
42,000.000
71.700
41,962.500
20,000,000
900
500,000
24,000
14,000,000
35.700
20,962,500
20,000.000
900
5OO,OQO
12.000
000,000
33.33%50.00%16.67%
33.33%50,00%16,67%
33.33%50.00%16,67%
33.36%49.96%16.66%
33.47%49,79%16,74%
33.45%49.83%16,72%
166,666,667 $
333,333,333 $
500,000,000 $
500,000,000 S
With Interruptible Service & Ancillary Service Contract
1 .b2!5I!
2 Jurisdictional loads. No Interruptible Service
3 Jurisdictional Sum of 12 monthly OP demand (MW)
4 Jurisdictional Annual Energy (MWh)
(! Jurisdictional Loads. With Interruptible Service. Reflec:rting Actuallnterruption!i
7 Jurisdictional Sum of 12 monthly CP demand (MW)
8 Jurisdictional ArYIuaI Energy (MWh)
10 Special Contract Ot,lStorner Revenue and Load. Non Interrt,lptible Service
11 Special Contract Customer Revenue
12 Special Contract C~omer Sum of 12 CPa (MW) (Inoluded in line 2)
13 Special Contract Annual Enargy (MWh) (Inl:luded in line 3)
15 Special Contract OU$\omer Revenue and lo$d . With Interruptible Servlr;e (75 MW X 500 Hours of Interruption)16 Tariff Equivalent R,venue $ 20,000.000
17 Ancillary Service Discount for 75 MW X 500 HOuni of Economic Curtailment
18 Net Cost to Special Contract CU&tOtr18r
19 Special Contract Sum of 12 Cpo Reflecting Actual Interruptions (MW) (Included in line 7)
20 Special Contract Annual Energy- Reflecting Acluallnterruptions (MWh) (Included in line 8)
22 System Cost Savings from Interruption
24 ~)Iocation Factors
25 No Interruptible Service
26 $E factor (Calculated from line 4)
27 SO factor (Calculated from line 3)
28 SG factor (line 27"75% + line 26'25%)
30 With IntelTtJPtible Service (Rellecting Actual Physical Interruptions)
31 SE factor (CalclAated from line 8)
32 se factor (Calculated from line 7)
33 SG factor (line 32"75% + line 31"25%)
36 9pst of fe'Yice
39 Energy Cost
40 Demand Related Costs
41 Sum of Coat
4$ R""nues
44 Special Contract Revenue
45 ReventJe8 frQm all other customers
50 Cost of Service
51 Energy Cost
52 Demand Related Costs
53 Ancillary Service Contract. Economic Cur1ailment (Demand)
54 Ancillary Service Contract - Economic Curtailment (Energy)
55 SLm of Cost
57 R.ve.,ue~
58 Speci81 Contract Revenue
59 Reven..-. from all other customers
SE1 $
SO1 $
SO1 $
SE1 $
Situs $
Situs $
16,000,000
600
462,500
166,000.000 $
332,666,667 $
666.667 $
666.667 $
500,000.000 $
500,000,000 S
20,000,000
(4,000,000)
16,000,000
600
462,500
83,333,333
166.666,667
250,000,000
250,000,000
83,000,000
166,333.333
333,333
333.333
250,000,000
250.000,000
$4.000,000
100.00%
100.00%
100.00%
100.00%
100.000
100,00%
500,000,000 $
000,000,000 $
500,000,000 $
20,000,000
480.QOO,OOO $
498,000,000 $
996,000,000 $
000,000 $
000,000 $
500.000,000 $
20,000.000
1,480,000,000 S
250.000.000 $
500,000,000 $
7$0,000,000 $
20,000,000
730,000,000 S
249.000,000 $
499.000 000 $
1 ,000,000 $
000,000 S
750.000.000 $
20.000,000
730,000 000 S
Case No. P AC-02-
Exhibit No. 24
Witness: David. L, Taylor
BEFORE THE IDAHO PUBLIC UTILITIES COIvU\1ISSION
, P ACIFICORP
Exhibit Accompanying Supplemental Direct Testimony of David L, Taylor
Appendix E - Annual Embedded Costs
July 2004
Protocol Appendix E
Annual Embedded Costs
Example Calculation
FEAt Generation Account-. We.t
LIne No Hydro
$3~ ~ 545
403,930 ~ 403,
404IP
Description
Operati,,; Expense.
Hydro Opfratlcn & Malnt~nli,"ee ElIPense
HydJQ OepreQiitlol'l Expense
HydfQ Aelicenliiing AmQnization
Total Welt Hydro Operating ExpeM8
West Hydro Rate Ba.,
Hydro Electric Plant in Service
Hydro RelicenslnQ
Hydro Accumulated Depreciation Reserve
Material & Supplies
West Hydro Net Rate !!lase
Pre-tax return
Rate Bas, Revenue R'qulrement
Annuli EmbeddtKi 008"
Hydro-Ele;triG R..our-ges
Annual Mid.c ContractsCo8ts
Annual Qualified Fecillties Costs
Description
Operatins Exptilnses
Steam Operation &. Maintenance Expense
East Hydro Operation & Maintenance Expense
Other Generation Operation ~ Maintenance Expense
Other PI.lrchased Power CQntra~ts (No Mid.a or OF)
SO~ Smi!!$ion Allowances
St"m PElPreciat!on Expen$E!
e~uit Hydro Depredation Expense
Other Generation Depreciation f!xpense
Mining
Amortization of Plant Acquisition Costs
Total Opera\ting Expenses
Rate Ba..
Steam Electric Plant in Service
I;lIlit Hydro iPUS
Hyd", Aelicenliil'lg
Ottlqr el~!rie Plant in Serviee
Mining
Steam Accumulated Depreciation Fle.erve
Other AQcllmul",teq Pepr~eiitiQn Reserve
Mining
E18\ HydfQ Aceum Depreolatlon Reserve
ilfiletl'ki Pla"t ACiQui$itign Mju~ment
Aecumu!atlil~ Provi!iion AeQ\,Iisiti(m Adjustment
j;!.!..1 itg!!;~
Joint OWnlilF we DQpQslt
$02 EmlS$ion AliowanC81i
Mlitlil.riil ... Supgliftli
E~1it Hydro MIiItlil~al ... Supglifls
Tom! Net Rite Bi!iie
Pril.ta~ ~tl,lm
Aate alil.e Revonue ".qu.ir..m~nt
. ,, .
~Line12 + Llne 13 + Until ,14 + Line 45) Tot.IAnnuel Embedded Cpsts
Annual Embedded Costa .. All Other
28,742,ge8
998,
38;741,29
374.018,924
60.297.285
(166,680,229)
33,115
267,669,095
12.040%
32,228.277
~ '"
70.961Ui71
17.395,759
72.455.744
688.364,976
735.263
100,437.128
9O7,MO,792
(4,5e7.
126.289.749
682.834
8,246,911
479.353
900.319.339
101,422,677
$1,411t,64$
401,31o.
244,690.200
307,64'1,3$5
(1.94a,21UJ93)
(36,481,99~)
(1&3,13JJ,$88)
(35,7U.174)
1fi'T,1~,"8()
(56,6P1.55Q)
~, 1713.007
(4,1310,538)
(45,969,7:34)
46.300,904
13!a:121;7Q5
12,04%
1329-:811.
- - a~'S~:191l=r8
;:!
!J ,012.302
~4eifiCQrp
E~bil NQ.
Cue No, PAC-~"()2-
Wilnel!s! I)Mvil! L. Taylor
Mwh $lMwh
128,973 17,
942,173
904.760 80,
6Ui86,856 32.
330 . 336
302
108
154
,.
76,662,762
Mid e Contr.ct.$55
1 , Generation Revenue Requirement less Hydro.Electric Relllources, Mid Columbia Oontracts and Existing OF Contracts
31.
au,Uti" Fecilitie.555
. .
Genef~tIQ" AQQPuma
!Excl.Wtst Hydro, Mid C \.9D
600 . 514
53! . 545
546 ~ 654
566
4118
4~,a10. 4Q3,a16.
403.330 . 4Q5.a3e
403.a40 ~ 403,346
40~.3E)9
406
\9ti
311
310.316
330 ~ 336
sca
340. 345
3(19
108
108
100
108
114
11$
1$1
;a5S.16.~6a,
~53,
154
154
(Line 4~ xl.jne 43)
( LIne 25 + Line 44)
~~~~~~.~,-~.
. Case No, PAC-02-
Exhibit No. 20
Witness: Gregory N. Duvall
BEFORE THE IDAHO PUBLIC UTILITIES CONIMISSION
P ACIFICORP'
Exhibit A~COnipanying Supplemental Direct Testimony of Greg N. Duvall
Appendix F - Methodology for Detennining Mid-C (~C) Factor
July 2004
"_.- .-~~-~'~-
PI1QifiCol,'p
E!f.bibit No, 20 Pasl' 1 Qf 2
Catie Nt), PAe..&Q~"
Witncas; Gregory N, P\JvQ.ll
Protocol Appendix F
Methodology for Determining Mid.C (MC) Factor
Energy for each Mid.,C contract is allocated as follows to det~rmine the MC factor.
Priest Rapids energy is assigned 100% to Oregon,
Rocky Reach energy is allocated on the SO factor,
Wanapum energy is assigned to Oregon and Washington based upon each state s respective share
of the SO factor,
Wanapum energy assigned to Oregon::;: Oregon SG (total Oregon and Washington SO),
Wanapum energy assigned to Washington:: Washington SO (total Oregon and
Washington SO).
Wells energy is aUocated on the SO factor.
The Grant replacement contracts begin at the time the Priest Rapids contract terminates, The
energy from these contracts is assigned to Oregon through October 31, ZOO9.
Effective November 1,2009, the date the Wanapum contract expires, the Grant replacement
contract energy is divided into two pieces based on PacifiCorp s share of the nameplate of Priest
Rapids and Wanapum as shown in the following calculation:
Nameplate
PacifiCorp
Share of
Nameplate
PacifiCorp
% share ofPacifiCorp
apacltv Mw hare.. 0/0 nameDI ate
Priest Rapids 789 13.90/0 110 41.350
Wanapum 831 18.70/0 58.65010155
620 1aD.OOoA,265
The Priest Rapids portion of the Grant County r-eplacement contracts is 41.35%. The energy
associated with the Grant County replacement contracts for Priest Rapids is assigned 100% to
Oleson.
The Wanapum portion of the Grant County replacement contracts is 58.65%. The energy
associated with the Grant County replacement contracts for Wanapum is assigned to Washington
based on the ratio of the Washington SO factor to the sum of the Oregon and Washington SO
factors, The remaining energy from the Wanapum portion is assigned to Oregon.
After all of the energy from the Mid-Columbia Contracts has been assigned or allocated to each State,
then the MC factor is created by dividing each State s energy by the total energy associated with the Mid-
Columbia Contracts, The MC factor is used to allocate the Mid-Columbia Contract embedded cost
differential to each State.
Ml
d
C
Co
m
r
a
c
I
s
Ca
I
f
o
m
I
a
Or
e
g
o
n
wa
s
h
i
n
g
t
o
n
Ut
a
h
Id
a
h
o
Wv
o
m
l
n
a
Ml
d
C
Co
m
r
a
d
s
Ca
I
I
I
o
m
l
a
Or
e
g
o
n
Wa
s
h
i
n
g
t
o
n
Ut
a
h
td
a
h
o
Mld
C
Co
n
t
r
a
c
t
s
Pr
o
t
o
c
o
l

A
p
p
e
n
d
i
x
F
'~
:

~~

:~
f

~
~

c
o
=
:
~,

~:

:
=
~
=;
"

~~

:
~
~~
~

::
~
:
=

~~

j
~
~
~
g

i~
,

Pe
I
c
e
I
J
t
Pd
e
s
l
Ra
p
I
d
s

1
/

Ro
c
k
y

R
e
a
c
h

2/
W
a
n
u
u
m

3
1
UX
I
.
O
O
%
1.J
J
Q
%
28
.
8
6
%
65
%
41
.
9
3
%
5.
8
5
%
12
.
9
1
%
VB
,
'9
4
%
:2
9
.
G
6
%
10
0
b
o
%
Ws
I
I
s
4
1
f'r
I
e
S
1

,
Gr
a
n
t

W
a
n
a
p
u
m

'
Gr
a
n
t
5/

Re
~

1.
B
a
%
28
;
.
%
65
~
41
,
.
93
%
5.'
8
5
%
12
:
9
1
%
10
0
:
?
i
i
%
lo
o
:
m
%
00
%
10
0

.
0
0
%
76
.
-
9
4
%
;
23
,
06
%
!
10
0
.
o
g
'
)
:
.
Ca

I
e

ula
f
i
v
n
o
f
M
i
d

C
~
a
c
t
o
r
,,;
,
'
O
J
.
;::
;
,
,',
;
;
'
;

:
;
:
;
;
;
;
:
'
:;:
"t~
~
'
c';
'
;
'
,'j
,
i
i
'
-
:
:
,~
,
:
,

~.i
;
,
!;:

:"
a
:
,
;
:
';"
:
j
j
t
'
;
1
'
2O
O
$
,
'-
"
i
i
'
:V
:
_
::
~
:
~
'
i
'
.
;
:
;
!
:
!
,
'
:
d
'
~::
'
;,;
/
"
,
3
:
)"
'
;"
;
"
'
:
'
;;

'
.
' '
;;
;
"
,
'
:;'
!
MW
H
Pr
i
e
s
t

R
a
p
i
d
s

Ro
c
k
y

R
8
a
d
h
1/
21

Wa
n
u
u
m

56
7
.
55
9
56
7
.
55
9
~:~
,

,w
:
"
,

;'
2
I
!
I
D
7
i

tJ
~
~
;
'
!
;
~
~
:
,
:;'
;
'
f
l
~

Pe
n
:
e
n
t

'
PtI
e
s
t
fi
I
a
D
I
d
s

1
/

Ro
c
k
y

R
e
a
c
h

21

Wa
n
a
o
J
J
m

3
1
We
l
l
s

.
,
y,
,
~
23
.
3
2
%
We
l
l
s

4
1
Me
s
t
G
m
m

W
~
p
u
m

Gf
B
n
I
Re
d
a
c
e
m
e
n
t

5
1

R
e
g
l
a
c
e
m
e
n
t

73
%
21
.
.
5
6
%
13
8
%
44
,
13
%
5.
5
9
%
12
.
8
1
%
,ii
i
:
O
O
%
if
O
O
m
%
OA
)
O
%
10
0
,
00
%
10
0
,
0
0
%
':"
~
:
:::
~
:
:
'
:j,
' ,
;"
;
;
'
:
~
;
~
;:;
;
j
"
0~
~
;
~=
~
-
;
;
;
"
;
;
"
:
~t
,
!
i
,
~
).
t
~
L
~
'%
:
J
:
jj
;
'
0
,

~
~
,
to
l
U
I
O
%
PI
t
e
s
t
Ra
p
I
d
s

1
/

Ro
c
k
y

R
e
a
c
h

21

Wa
n
a
p
u
m

3
1
78
.
18
%
23
.
tI
2
%
10
0
.
J
)
Q
%
Pr
i
e
s
t
-
G
f
a
m

W
a
n
a
p
u
m
G
r
a
n
t
R8
D
I
a
c
e
m
e
n
t

5
/

RB
O
I
a
c
e
m
e
n
t

5
/
1.6
5
%
21
M
8
17
%
-4
6
'
-
%
5.2
0
%
11
.
9.0
'
1
(
,
10
0
,
00
%
00
%
10
0
.
00
%
10
0
,
00
%
Ift
i
'
8
F
;
'
;
,
10
0
.
00
%
73
%
21
~
S
6
%
8.
3
8
%
44
.
18
%
59
%
12
.
8
1
%
10
0
.
0
0
%
(1
)

P
r
I
e
s
t

'
R
a
p
I
d
s
P
o
w
a
r

S
a
l
e
s

A
g
r
e
e
m
e
n
t

w
i
t
h

G
r
a
n
t

,
C
o
u
n
t
y

Die
d

i
M
a
y

2
,
19
5
6
(2
)

R
o
c
k
y

R
e
a
C
h

P
o
w
e
r

S
a
l
e
s

A
g
I
9
8
l
l
l
l
l
l
1
t

w
i
t
h

0
h
e
1
a
n

C
o
u
n
t
y

t
I
a
I
8
d

cN
o
w
8
m
b
e
r

1
4
,

1
9
5
7
(3
)

W
a
n
a
p
u
m

P
o
w
e
r

S
a
l
e
s

A
g
r
e
e
m
B
l
1
t

wR
h

G
r
a
n
t
C
o
u
n
l
y
.
aa
t
B
d

.
Ju
f
t
e
2
2
,
t
9
5
9
(4
)

W
a
1
I
s

P
o
w
e
r

S
a
l
e
s

A
g
r
e
e
m
e
n
t

wIU
1

Do
u
g
l
a
s

O
o
u
n
t
y
l
l
a
t
e
d

S
f
!
p
t
a
m
b
e
r
1
,
s
.

1
'
9
6
3
(S
)

P
r
i
e
s
t

Ra
p
l
d
s
P
m
j
e
c
l
P
r
o
d
u
d

S
a
1
e
s

Ag
r
.
e
e
m
e
n
t

1
I
1
I
h

Gr
a
n
t
D
o
l
m
l
y
d
a
t
e
t
l
C
e
c
e
m
b
e
r
3
t
,

2
0
0
1
Th
e

A
c
l
d
i
t
1
o
n
a
1
P
f
O
d
u
c
t

S
a
l
e
s

A
g
r
e
e
m
e
n
t

w
U
h

G
n
I
n
l

Co
u
n
t
y

d
a
t
e
d
O
9
c
8
m
b
8
r

9
1
.
20
0
1
Th
e

:
P
r
I
e
s
t

R
a
p
I
d
s

R
e
a
s
o
n
a
b
l
e

P
O
l
t
i
o
n
P
o
w
e
r

S
a
1
9
s

A
g
r
e
e
m
e
n
t

W
i
t
h

'G
r
a
m

'
Co
u
n
t
y
:
d
a
t
e
d

D
e
c
e
m
b
e
r

3
t
.

2
0
0

1
10
0
.
00
%
10
0
.
00
%
1.
6
5
"
-
26
.
13
%
17
%
46
,
96
%
S.2
O
%
11
,
90
%
1i
i
O
:
O
O
%
10
0
.
00
%
65
8
eo
.
8
2
9
Z1

;2
2
2
13
1
.
9
8
4
18
.
42
6
4(M
!
3
6
31
4
75
4
59
6
,
49
8
'7
S
,
71
2
77
5
,
2
7
0
We
l
l
s

4
1
Wa
n
a
p
u
m
Pr
I
e
s
(

.
Gn
I
n
I

Gr
a
n
t
Re
p
l
a
c
e
m
e
n
t

R
e
p
l
a
c
e
m
e
n
t

Me

F
a
c
t
o
r
!
51

51

TO
!
a
I

M
I
d
-
C

14
9
76
;
2
3
8
22
;
8
4
9
no
.

7
8
3
15
,
46
6
34
,
10
8
'2
6
4
T
9
3
10
,
40
7
33
1
,
12
5
22
8
,
84
2
24
2
.
7
8
7
33
;
89
2
74
,
74
4
92
1
.
':'
:1
"
"

~."
"
"
,
"
C
:
:,'
,
~:
;
2
O
B
l
:
~~
i
~
:
:
f
,
,
:
:
;
;
:
J
~
:;
1
:
~
j
"
'
,:
=
:
:

.
.
:
"
c
::'
,
.
.
: ,
MW
H
Pr
i
e
s
t

R
a
p
i
d
s

R
o
c
k
y

R
e
a
d
I
11

21

Wa
n
a
o
u
m

'3
1
16
.
8
8
%
!
23
.
3
2
%
45
7
S6
.
74
5
26
;
3
8
8
13
8
.
8
9
9
17
.
5
8
2
39
.
68
2
31
4
,
75
4
59
4
,
44
4
1.1
1
0
,
8
2
6
7l
5
.
2
7
0
We
l
l
s

54
%
69
.
2
7
%
11
.
91
%
12
.
6
3
"
-
1.7
6
%
89
%
10
i
i
0
0
%
,'.
Wa
n
a
p
u
m
Pl
t
e
s
t
G
r
a
n
t

Gr
a
n
t

Re
p
l
a
c
e
m
e
n
t

R
e
p
l
a
c
e
m
e
n
t

Me

F
a
d
o
r
i
51

51

To
t
a
l

M
I
d
-
C

4;
5
8
1
72
;
8
1
1
22
.
14
9
1H
I
.
58
1
14
,
15
8
33
.
30
8
26
4
,
1
9
3
10
.
03
8
1.3
1
8
,
68
4
22
9
.
36
3
25
5
,
48
6
32
,
34
0
72
.
99
0
1;
9
1
8
.
90
0
.;
.
56
4
.
6
8
3
56
4
.
68
3
:
.
;,c
,

:
/
2
O
1
t
;
~
L
j
,
:i
:
:
:
Ii
W
i
i
PR
e
s
t

R
a
p
i
d
s

Ro
c
k
y

R
e
a
C
h
1/

'J
J

Wa
n
a
p
u
m

3
f
76
,
18
%
'
23
.
92
%
:
5;
2
0
0
S2
,
2
3

~
25
.
7
0
8
14
1
;
8
1
0
16
,
3
5
3
37
,
-4
5
2
31
4
,
75
4
Wa
l
l
s

4
1
0.5
2
%
68
.
72
%
11
,
95
%
13
-
31
%
69
%
3.
8
0
%
00
,
00
%
-.
.

.
,-

d
"
..
"
'
P
'

..
.
.
.
.
'
Wa
n
a
p
u
m
Pr
i
e
s
t

G
r
a
n
t

Gr
a
n
t
FI
e
p
I
a
c
e
m
e
n
t

R
e
p
l
a
c
e
m
e
n
t

MC

F
a
c
t
o
r
!
5/

51

To
t
a
l

M
I
d
-
C

4,3
6
5
69
,
02
1
21
1
,
57
9
12
4
.
06
6
13
.
'l
2
6
31
.
-4
3
8
~1
9
3
58
5
92
5
,
90
4
17
3
.
0
6
4
27
1
87
6
30
,
07
9
S8
7
47
9
:
3
7
5
37
2
.
32
7
40
2
;
3
2
5
12
5
.
17
6
37
g
;
3
2
7
52
8
.
10
1
65
%
62
.
59
%
11
.
70
%
18
.
3
8
%
2.0
3
%
4.6
8
%
1
~I
~
l
i
:
z

S
!
:
..
.

c
-
Q
;
,

.
~.;
!
S)
i
'

,
~~
~
~t
I
'
I
,
~
n
0"
"
"
'
"
r:

0
f:

;:;