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Home My WebLink About201204302011Earnings Report.pdfROCKY MOUNTAIN POWER A DIVISION OF PACIFICORP April 30, 2012 '1A OVERNIGHTDELIVERY Fluffilffim 2012 APR 30 AN 9: 47 IDAHO PUBLO J1L11iES 0MMSS1ON 201 South Main, Suite 2300 Salt Lake City, Utah 84111 Idaho Public Utilities Commission 472 West Washington Boise, Id 83702-5983 Attention: Jean D. Jewell Commission Secretary RE: PAC-E-02-03 Rocky Mountain Power Annual Earnings Report Pursuant to the Stipulation and Agreement between the parties, approved and included in the Commission's Order in Docket No. PAC-E-02-03, Rocky Mountain Power agreed to file an annual earnings report with the Commission. Transmitted herewith, please find 2 copies of Rocky Mountain Power's results of operations for the Idaho jurisdiction for the twelve months ended December 31, 2011. The report provides actual and normalized results of operations, based upon 2010 Protocol allocation methodology. Annual property dispositions or encumbrances are also reported in compliance with Idaho Code 61-328. Informational inquires may be directed to Ted Weston, Manager, Idaho Regulatory Affairs, at (801) 220-2963. Sincerely, IL Lacsi, J6ffiey K. Larsen Vice President, Regulation & Government Affairs Enclosure 0 - - -.--.- Tv ROCKY MOUNTAIN '4 POWER A DIVISION OF PACIFICORP Idaho Jurisdiction RESULTS OF OPERATIONS For Period Ended December 31, 2011 40 . . Page 1.0 ROCKY MOUNTAIN POWER State of Idaho Actual, Adjusted & Normalized Results of Operations -2010 Protocol Results of Operations December 2011 (1) (2) (3) (4) (5) (6) (7) Unadjusted Type I Total Adjusted Type 2 Total Annualized Type 3 Total Normalized Results Adjustments Actual Results Adjustments Actual Results Adjustments Results I Operating Revenues: 2 General Business Revenues 230,208.741 (7,824,342) 222,384,400 197,428 222,581,828 16,738,274 239,320,102 3 Interdepartmental - - - - - - 4 Special Sales 20.047,900 - 20,047,900 - 20,047,900 14,100,755 34,148,655 5 Other Operating Revenues 16,909,917 (3,958,307) 12,951,610 12,951,610 772,892 13,724,502 6 Total Operating Revenues 267,166,558 (11,782,649) 255,383,909 197,428 255,581,337 31,611,921 287,193,258 8 Operating Expanses: 9 Steam Production 62,461,491 (363,941) 62,097,550 15,409 62,112,959 5,227,071 67,340,030 10 Nuclear Production - - - - - II Hydro Production 2,385,648 (17,328) 2,368,320 2,226 2,370,546 199,425 2,569,871 12 Other Power Supply 54,628,257 7,646,882 62,275,139 5,569 62,280,707 16,610,476 78,891,183 13 Transmission 12029,279 (54,084) 11,975,195 2,943 11,878,138 78,358 12,056,496 14 Distribution 11730,449 - 11,730,449 13,399 11,743,847 105,198 11,849.045 15 Customer Accounting 4,448,118 (427) 4,447,692 6,121 4,453,813 228,794 4,682,507 16 Customer Service 6,490,586 (5,364,717) 1,125,868 1,221 1,127,090 (2,156) 1,124,934 17 Sales - - - - - - 18 Administrative It General 'cc 9,292,922 1,845,824 11,138,746 12,761 11,151,507 (232,216) 10,919,291 19 Total O&M Expenses xx 163,466,749 3,692,209 167,158,958 59.649 167,218,607 22,214,950 189,433,558 20 Depreciation 29,880,262 (260,977) 29,61 9,285 526,628 30,145,913 482,980 30,628,893 21 Amortization 2,779,303 - 2,779,303 50,817 2,830.120 19,315 2,849,435 22 Taxes Other Than Income 6,925,157 - 6,925,157 - 6,925,157 622,605 7,547,763 23 income Taxes - Federal (11,388,181) (4,835,892) (16,224,073) 44,021 (16,180,052) (4,998,277) (21,178,329) 24 income Taxes State (991,752) (657,117) (1,648,870) 5,982 (1,642,888) (706,840) (2,348,728) 25 Income Taxes - Out Net 24,996,068 45,434 25,041,502 (219,146) 24,822,356 9,042,214 33,864,630 26 Investment Tax Credit Adj. (214,038) - (214,038) - (214,038) - (214,038) 27 MIsc Revenue & Expense (39,216) (36,442) (75,658) - (75,658) (507,993) (583,650) xx 28 Total Operating Expenses: 215,414.353 (2,052,785) 213,361,567 467,950 213.829,517 26,170,015 239,999,533 29 30 Operating Rev For Return: 51 .752.205 (9,729,863) 42,022,342 (270,522) 41,751,820 5,441,905 47,193,725 31 32 Rate Bose: 33 Electric Plant In Service 1,282,323,756 1,008,627) 1,281,315,128 - 1,281,315,128 43,437,267 1,324,752,395 34 Plant Held for Future Use 2,345,964 (2,345,964) - - 35 MIsc Deferred Debits 5,092,609 - 5,092,609 - 5,092,609 (46,349) 5,046,260 36 Elec Plant Acq Adj 3,035,512 - 3,035,512 - 3.035,612 - 3,035,512 37 Nuclear Fuel - - - - - 38 Prepayments 2,520,844 2,520,844 - 2,520,844 - 2,520,844 39 Fuel Stock 14,562,260 - 14,562,260 - 14,562,260 192,304 14,754,563 40 Material & Supplies 11,530,835 - 11,530,835 - 11,530,835 - 11.530,836 41 Working Capital 4,149,762 (21,467) 4,128,295 1,418 4,129,713 204,966 4,334,679 42 Weatherlzatlon Loans 2,881,564 - 2,881,564 - 2,881,564 - 2,881,564 43 Misc Rate Base - - - - xx 44 Total Electric Plant: 1,328,443,104 (3,376,057) 1,325,067,046 1,418 1,325,068,464 43,788,187 1,368,856,651 45 46 Rate Base Deductions: 47 Accum Prv For Deprec (406,870,689) 430,324 (406,440,365) - (406,440,365) 14,403 (406,425,963) 48 Accum Prov For Amort (25,514,648) - (26,514,648) - (25,514,648) (5,470) (25,520,118) 49 Accum Def Income Tax (185,022,293) 2,542,073 (182,480,220) 219,146 (182,261,073) (8,400,059) (190,661,132) 50 Unamortized ITC (36,122) (84,663) (120,785) (120,785) - (120,785) 51 Customer Adv For Const (1,492,467) 557,848 (934,619) - (934,619) - (934,619) 52 Customer Service Deposits - - - - - 53 Misc Rate Base Deductions (1,731,367) (77,232) (1,808,599) - (1,808.599) (959,421) (2,768,026) 54 55 Total Rate Base Deductions (620,667,585) 3,368,350 (617,299,238) 219,146 (617,080,090) (9,350,553) (626,430,643) 56 57 Total Rate Base: 707.775,518 (7,708) 707.767,811 220.564 707.985.375 34.437.634 742,426.009 58 59 Return on Rate Base xx 7.312% 5.937% 5.897% 6.367% 60 Return on Equity 8.744% -2.633% 6.111% -0.077% 6.034% 0.880% 6.914% 61 62 TAX CALCULATION: 63 Operating Revenue 64,154,302 (15,177,439) 48,976,863 (439,666) 48,537,197 8,780,063 67,317,260 64 Other Deductions 65 Interest (AFUDC) (2,604,261) - (2,604,261) - (2,604,261) (2,604,261) 68 Interest 20,153,747 (823,206) 19,330,541 6,024 19,336,565 940,560 20,277,125 67 Schedule 'M Additions 43,628,651 (730,975) 42,897,676 577,445 43,476,120 484,083 43,959,203 68 Schedule "M" Deductions 111,693,879 (611,257) 111,082,622 111,082,622 23,713,905 134,795,527 69 Income Before Tax (21,460,411) (14,473.951) (35,934,363) 131,755 (35,802,608) (15,390,320) (51,192,927) 70 71 State Income Taxes (991,762) (657,117) (1,648,870) 5,982 (1,642,888) (705.840) (2,348,728) 72 Taxable Income (20,468,659) (13.816.834) (34.285,493) 125,773 (34.199.720) 114684,4801 (48,844,200) 13 74 Federal Income Taxes + Other (11,388,181) (4,835,892) (16,224,073) 44,021 (16,180,052) (4,998,277) (21,178,329) (I) Type adjustments involve normalization for out of period historic and unusual items that occur during the test period. (2)Type 2 adjustments annualize changes that occurred during the test period. (3)Type 3 adjustments are known and measurable Items that will occur in a future period. IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.1 Net Power Cost Revenue Adjustments O&M Adjustments Adjustments Depreciation & Tax Adjustments Misc Rate Base Total Adjustments (Tab 3) (Tab 4) (Tab 5) Amortization (Tab 6) (Tab 7) Adjustments (Tab 8) I Operating Revenues: • 2 General Business Revenues 5,111,360 8,111,360 - - - - - - 3 Interdepartmental 4 Special Sales 14,100,758 - 14100,755 - - 5 OthorOperating Raveouea (3,1e5,4I5) 2,147,306 (5.356,975) 24.185 - - - 6 Total Operating Revenues 20025,700 11.258,750 (5,356,875) 14,124,925 - - - 6 Operating Expenses: 9 Steam Production 4,878640 - 263161 4,815,378 - - 10 Nuclear Production - - - - - 11 Hydro Production 184,323 - 170,489 - - 13,854 12 Other Power Supply 24,282,926 627,580 22,655.898 - - 948,742 13 Transmission 27,217 (54,084) 8,156 73.145 - - - - 14 Dietrdrution 118,096 - 118,688 - - 15 Customer Accounting 234,4e0 - 261,681 - - (27,162) 16 Customer Servos & Info (5.306.652) - (8.385.652) - - - - 17 Soles - - - - It Administrative & General 1626,389 1,421,371 - 204,99e - 19 TotatO&Msupenses 25,566,808 (54,084) (2,494,853) 27,374,113 - 204,998 838,434 20 Oeprecietmrr 74e,631 - - (42,624) 1,052,232 - (260,977) - 21 Amortization 70,132 - - - 58,287 - 13,M6 - 22 Tortes Other Then Income 622,605 - - 622,808 23 Income Texas: Federal (8,780,146) 3,776,279 (1,013,950) (4412.840) (578,604) (173,850) (7.387,083) 24 Stole (1,398,975) 513,134 (137,779) (599,632) (75,623) (50,254) (1,003.752) 25 Deterred Income Tortes 8,868.561 196,711 220,284 447 236,833 67,526 8,147,060 - 28 Investment Ton Credo 661. - 27 Miocctecenue & Expense (544,474) (507.893) ¶0,441 - (48,883) 26 Total Operating Expenses : 24,585,180 3,924,045 (3,415,857) 22,319,483 687.825 870.885 358,618 - 25 30 Operating Rev For Return: (4,558,480) 7,334.708 11,541,3181 (8,194,644) (697,628) (670.866) (388.618) 31 32 Rate Be.: 33 Electric Plant In Servos 42,428,640 - - (120,563) - - 42.649,203 - 34 Plant Held for Future Use (2,345,564) - - - (2,349,964) - 38 Misc Deferred Debits (48,349) - (35.201) - - - (7.148) - 36 Eloc Plsrrl Acq Adj - - - - - 37 Nuclear Fuel - - - - - - - 38 Prepayments - - - - - - 39 Fuel Stock 192,304 - - - 152,304 . 40 Material & Supplies 41 Working Capital 184.517 . - - - 194,517 . 42 Weethnrizrtlion Losne - - - - - - - - 43 Misc Rote Base 44 Total Electric Plant: 40,413.547 - (38.201) (120,563) - - 40.573.312 - 45 46 Deductions: 47 Accom ProoFer Doprec 444.728 - - 130,718 (116,315) - 430,324 - 48 Accum Prey For Amort (5,470) - - - (6,470) - - - 45 Accom Del Income Tax (5,638,839) 884,755 (139,848) 5,385 (238,533) (343,942) (5.810.855) 50 Unomortized ITC (84.863) - - - - (84,663) - - 61 Cuctorner Ado For Cones 567,648 - . - - - 557,648 - 52 Crislnmer Service Deposits - - - - - 53 Miscellaneous Deductions (1,036,659) (1.038.559) - - - - - 54 55 TotstDedoctione: 15,763,057> (151,886) (138,845) 137,163 (358,318) (428,600) (4,822,524) -- 56 07 Total Rote Bass: 34,650,490 (151,860) (178,055) 16,540 (358,318) (428,606) 36,750,788 - • Be 55 65 Estimated ROE irrrpsct -1.830% 1.989% -0.522% .2.218% -0.179% -0.173% -0.776% 0,007% 0.000% 01 62 63 64 TAX CALCULATION: 06 68 Operating Revenue (6,837,042) 11,620,632 (2,872,764) (13.206.569) (1.105.518) (827.603) (642,420) 67 Other Deductions 88 irtterest)AFUOC) - - - - - - 65 Interest 123,378 - - - 123,379 - - 70 Schedule oW Addftinrre 330,552 - (582.097) (3.559) - - 1,018,804 - 72 Schedule M Deductions 23102,545 515.330 (520,081) (2,778) 523.259 22,493.015 - 73 Income Before Too (29,732,518) 11,302,503 (3,034,779) (13,207,748) (1,731,775) (950,082) (22,109,734) - 74 76 Slots Income Texas (1,356,975) 513,134 (137,775) (595,632) (78,823) (50.294) (1.003.782) - 77 Taxable Income (25,375.541) 10,789,368 (2,597,000) (12.608,114) (1,653,105) (800.655) (21,105,802) - 78 79 Federal Income Texas (5,790,148) 3,778.270 (1,013,800) 14.412.840> (578,654) (173,950) (7,357.083) - Rocky Mountain Power Page 2.1 RESULTS OF OPERATIONS KI UbtK iFtk;11-1QINWI(MAI KiN STATE: IDAHO PERIOD: DECEMBER 2011 FILE: JAM ID Dec2011 ROO PREPARED BY: Revenue Requirement Department DATE: 4/24/2012 TIME: 4:44:39 PM TYPE OF RATE BASE: Year-End ALLOCATION METHOD: 2010 PROTOCOL FERC JURISDICTION: Separate Jurisdiction 8 OR 12 CP: 12 Coincidental Peaks DEMAND % 75% Demand ENERGY % 25% Energy TAY INFCPUA1WThI TAX RATE ASSUMPTIONS: TAX RATE FEDERAL RATE 35.00% STATE EFFECTIVE RATE 4.54% TAX GROSS UP FACTOR 1 .615 FEDERAL/STATE COMBINED RATE 37.951% CAPITAL STRUCTURE INFORMATION ~ Is CAPITAL EMBEDDED WEIGHTED STRUCTURE COST QQI DEBT 47.50% 5,75% 2.731% PREFERRED 0.30% 5.43% 0.016% COMMON 52.20% 9.90% 5.168% 100.00% 7.915% OTHER INFORMATION The capital structure is calculated using the five quarter average from 12/31/2010 to 12/31/2011. E-10 2010 PROTOCOL Page 2.2 Year-End RESULTS OF OPERATIONS SUMMARY UNADJUSTED RESULTS IDAHO Descri tion of Account Summary- Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL 1 Operating Revenues 2 General Business Revenues 10.3 3,933368,602 3,703,159,861 230,208741 9,111360 239320,102 3 Interdepartmental 10.3 0 0 0 0 0 4 Special Sales 10.3 351,792,369 331744,469 20,047,900 14,100,755 34,148,655 5 Other Operating Revenues 10.4 268,585,345 251,675,428 16,909,917 (3,185,415) 13,724,502 6 Total Operating Revenues 10.4 4,553,746,316 4,286,579,759 267,166,558 20,026,700 287,193258 7 8 Operating Expenses: 9 Steam Production 10.5 1,014,895,992 952,434,501 62,461,491 4,878,540 67,340030 10 Nuclear Production 10.6 0 0 0. 0 0 11 Hydro Production 10.7 40,715,215 38,329,567 2,385,648 184,323 2,569,971 12 Other Power Supply 10.9 891,707,725 837,079,468 54,628,257 24,262,926 78,891,183 13 Transmission 10.10 204,716,008 192,686,729 12,029,279 27,217 12,056,496 14 Distribution 10.12 215,100,771 203,370,322 11,730,449 118,596 11,849,045 15 Customer Accounting 10.12 95,943,790 91,495,671 4,448,118 234,489 4,682,607 16 Customer Service & Infor 10.13 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124,934 17 Sales 10.13 0 0 0 0 0 18 Administrative & General 10.14 153,386,639 144,093,716 9,292,922 1,626,369 10,919,291 19 20 Total 0 & M Expenses 10,14 2,725,978,523 2,562,511,774 163,466,749 25,966,808 189,433,558 21 22 Depreciation 10.16 538,526,724 508,646,462 29,880,262 748,631 30,628,893 23 Amortization 10.17 51,952,102 49,172,799 2,779,303 70,132 2,849,435 24 Taxes Other Than Income 10.17 151,699,035 144,773,878 6.925,157 622,605 7,547,763 25 Income Taxes- Federal 10.20 (241,181,845) (229,793,664) (11,388,181) (9,790,148) (21,178,329) 26 Income Taxes - State 10.20 (23,289,266) (22,297,514) (991,752) (1,356,975) (2,348,728) 27 Income Taxes - Dot Net 10.19 482,315,070 457,319,002 .24,996,068 8,868,561 33,864,630 28 Investment Tax Credit Adj. 10.17 (1,874,204) (1,660,166) (214,038) 0 (214,038) 29 Misc Revenue & Expense 10.4 (636,383) (597,167) (39,216) (544,434) (583,650) 30 31 Total Operating Expenses 10.20 3,683,489,757 3,468,075,404 215,414,353 24,585,180 239,999,533 32 4306 Operating Revenue for Return 870.256,560 818,504,355 51,752,205 (4,558,480) 47,193,725 Rate Base: Electric Plant In Service 10.30 22,707,602,071 21,425,278,316 1,282,323,755 42,428,640 1,324,752,395 37 Plant Held for Future Use 10.31 45,358,284 43,012,320 2,345,964 . (2,345,964) (0) 38 Misc Deferred Debits 10.33 276,399,800 271,307,190 5,092,609 (46,349) 5,046,260 39 Elec Plant Acq Adj 10.31 51,806,273 48,770,761 3,035,512 0 3,035,512 40 Nuclear Fuel 10.31 0 0 0 0 0 41 Prepayments 10.32 43,434.652 40,913,808 2,520,844 0 2,520,844 42 Fuel Stock 10.32 232,091,078 217,528,818 14,562,260 182,304 14,754,563 43 Material & Supplies 10.32 186,291.767 184,760,932 11,530,835 0 11,530,835 44 Working Capital 10.33 75,405,415 71,255,653 4149,762 . 184,917 4,334,679 45 Weatherization Loans 10.31 (1,415,251) (4,296,815) 2,881,564 0 2,881,564 46 Miscellaneous Rate Base 10.34 . 0 0 0 0 0 47 48 Total Electric Plant 23,626,974,088 22,298,530984 1,328,443,104 40.413,547 1368,856,651 49 50 Rate Base Deductions: .51 Accum Prov For Depr 10.38 (7,046,190,115) (6,639,319,426) (406,870,689) 444,726 (406,425,963) 52 Accum Prov For Amort 10.39 (482,183,223) (456,668,575) (25,514,648) (5,470) (25,520,118) 53 Accum Def Income Taxes 10.35 (3,304,773,932) (3,119,751,639) (185,022,293) (5,638,839) (190,661,132) 54 Unamortized ITC 10.35 (4,045,318) (4,009.196) (36,122) (84,663) (120,785) 55 Customer Adv for Const 10.34 (25,683,273) (24,190,806) (1,492,467) 557.848 (934,619) 56 Customer Service Deposits 10.34 0 0 0 0 0 57 Misc. Rate Base Deductions 10.34 (83,114,371) (81,383,004) (1,731,367) (1,036,659) (2,768,026) 58 59 Total Rate Base Deductions (10,945,990,233) (10,325,322.647) (620,667,585) (5,763,057) (626.430,643) 60 61 Total Rate Base 12,680,983,855 11,973,208,337 707,775,518 34,650,490 742,426,009 62 63 Return on Rate Base 6.863% 7.312% 6.357% 64 . 65 Return on Equity . 7.884% 8.744% 6.914% 66 Net Power Costs 1,285,380,506 79,895,863 92,023,918 67 100 Basis Points in Equity: 8 Revenue Requirement Impact 106,681,390 5,954307 6,245,812 Rate Base Decrease (896,378,038) (47,161,232) (56,340,137) 2010 PROTOCOL Page 2.3 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 70 Sales to Ultimate Customers 1 440 Residential Sales • 0 S 1,490,664,456 1,423,131,204 67,533,252 666,982 68,200,234 74 Bi 1490,664,456 1,423,131204 67,533,252 666,982 68,200234 75 76 442 Commercial & Industrial Sales 77 0 S 2,402,988,738 2,240,811,576 162,177,162 8,451,046 170,628,209 78 P SE - - - - 79 PT SG - - - - 80 81 82 B1 2402,988,738 2,240,811,576 162,177,162 8,451,046 170,628,209 83 84 444 Public Street & Highway Lighting 85 0 S 20,409,578 19,911,251 498,327 (6,668) 491,659 86 0 SO - - - - - 87 Bi 20,409,578 19,911,251 498,327 (6,668) 491,659 88 89 445 Other Sales to Public Authority 90 0 S 19,305,830 19,305,830 - - - 91 92 Bi 19,305,830 19,305,830 - - - 93 94 448 Interdepartmental 95 DPW S - - - - - 96 GP SO - - - - - 97 81 - - - - 98 99 Total Sales to Ultimate Customers BI 3,933,368,602 3,703,159,861 230,208,741 9,111,360 239,320,102 100 101 102 103 447 Sales for Resale-Non NPC 104 P S 9,698,424 9,698,424 - - - 105 9,698,424 9,698,424 - - - 106 447NPC Sales for Resale-I4PC P SG 341,272,116 321,275,781 19,996,335 14,152,319 34,148,855 9 P SE 821,829 770,264 51,565 (51,565) - 110 P SG - - - - - 111 342,093,945 322,046,045 20,047,900 14,100,755 34,148.655 112 113 Total Sales for Resale B1 351,792,369 331,744,469 20,047,900 14,100,755 34.148,655 114 115 449 Provision for Rate Refund 116 P S - - - - - 117 p SG - - - - - 118 119 120 BI - - - - - 121 122 Total Sales from Electricity 81 4,285,160,972 4,034,904,330 250,256,641 23,212,115 273,468,756 123 450 Forfeited Discounts & Interest 124 CUST S 8,445,905 8,029,834 418,071 - 416,071 125 CI.JST SO - - - - - 126 81 8,445,905 8,029,834 416,071 - 416,071 127 128 451 Misc Electric Revenue 129 CUST S 6,202,307 6,106,406 95,901 - 95,901 130 GP SG - - - - - 131 GP SO 1,199 1,132 68 - 68 132 81 6,203,507 6,107,538 95,969 - 95,969 133 134 453 Water Sales 135 P SG 94,874 89,315 5,559 - 5,559 136 81 94,874 89,315 5,559 - 5,559 137 138 454 Rent of Electric Property 139 DPW S 10,851,143 10,655,326 195,818 - 195,818 140 T SG 5,759,515 5,422,045 337,470 - 337,470 141 T SG - - - - - • GP SO 3,558,707 3,357,743 200,964 - 200,964 81 20,169,365 19,435,113 734,252 - 734,252 145 2010 PROTOCOL Year-End Page 2.4 FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 146 7 456 Other Electric Revenue DMSC S 58,661,701 53,304,726 5,356,975 (5,356,975) - CUST CN - - - - - 150 OTI-ISE SE 11,310,452 10,600,792 709,660 (36,071) 673,589 151 OTHSO SO 142,330 134,293 8,038 - 8,038 152 OTHSGR SG 163,557,211 153,973,618 9,583,393 2,207,631 11,791,024 153 154 155 81 233,671,695 218013,629 15,658,066 (3,185,415) 12,472,651 156 157 Total Other Electric Revenues BI 268,585,345 251,675,428 16,909,917 (3,185,415) 13,724,502 158 159 Total Electric Operating Revenues BI 4,553,746,316 4,286,579,759 267,166,558 20,026,700 287,193,258 160 161 Summary of Revenues by Factor 162 S 4,027,228,083 3,790.954,577 236,273,506 3,754,385 240,027,891 163 CN - - - - - 164 SE 12,132,281 11,371,057 761,225 (87,635) 673,589 165 SO 3,702,236 3,493,167 209,069 - 209,069 166 SG 510,683,715 480,760,958 29,922,758 16,359,950 46,282,708 167 DGP - - - - - 168 169 Total Electric Operating Revenues 4,553,748,316 4,286,579,759 267,166,558 20,026,700 287,193,258 170 Miscellaneous Revenues 171 41160 Gain on Sale of Utility Plant - CR 172 DPW S - - - - - 173 T SG - - - - - 174 G SO - - - - - 175 T SG - - - - - 176 P SG - - - - - 177 Bi - - - - - 178 179 41170 Loss on Sale of Utility Plant 180 DPW S - - - - - 181 7 SG W 4118 Gain from Emission Allowances - - - - 186 P SE (164,750) (154,413) (10,337) (507,993) (518,330) 187 131 (164,750) (154,413) (10,337) (507,993) (518,330) 188 189 41181 Gain from Disposition of WOX Credits 190 P SE - - - - - 191 B1 - - - - 192 193 4194 Impact Housing Interest Income 194 P SG - - - - - 195 81 - - - - - 196 197 421 (Gain) I Loss on Sale of Utility Plant 198 DPW S 38,756 38,756 - - - 199 7 SG - - - - - 200 T SG (26,947) (25,368) (1,579) - (1,579) 201 PTD CN - - - - - 202 PTD SO (483,442) (456,141) (27,300) 26,247 (1,054) 203 P SG - - - (62,688) (62,688) 204 81 (471,633) (442,753) (28,879) (36,442) (65,321) 205 206 Total Miscellaneous Revenues (636,383) (597,167) (39,216) (544,434) (583,650) 207 Miscellaneous Expenses 208 4311 Interest on Customer Deposits 209 CUST S - - - - - 210 131 - - - - - 211 Total Miscellaneous Expenses - - - - - 212 213 Net Misc Revenue and Expense BI (636,383) (597,167) (39,216) (544,434) (583,650) 214 2010 PROTOCOL Page 2.5 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 215 500 Operation Supervision & Engineering 6 P SG 17,070,212 16,070,008 1000,204 (7,477) 992,727 P SG 2,321,400 2,185,381 136,819 - 136,019 82 19,391,612 18,255,389 1,136,223 (7,477) 1,128,746 219 220 501 Fuel Related-Non NPC 221 P SE 18,026,897 16,895,823 1,131,075 6 1,131,081 222 P SE - - - - - 223 P SE - - - - - 224 P SE - - - - - 225 P SE 2,953,613 2,768,292 185,321 - 185,321 226 B2 20,980,510 19,664,115 1,316,395 6 1,316,401 227 228 501NPC Fuel Related-NPC 229 P S 250,944 177,899 73,045 (73,045) - 230 p SE 631,259025 591,651,480 39,607,545 4,696,501 44,304,046 231 p SE - - - - - 232 p SE - - - - - 233 P SE 51,808,627 48,557,961 3,250,666 - 3,250,666 234 82 683,318,596 640,387,340 42,931,256 4,623,456 47,554,712 235 236 Total Fuel Related 704,299,106 660,051,455 44,247,651 4,623,462 48,871,114 237 238 502 Steam Expenses 239 p SG 29,674,171 27,935,457 1,738,714 - 1,738,714 240 P SG 8,463,931 7,968,000 495,932 - 495,932 241 B2 38,138,103 35,903,457 2.234,646 - 2,234,646 242 243 503 Steam From Other Sources-Non-NPC .244 P SE - -. - - - 245 82 - - - - - 246 247 503NPC Steam From Other Sources-NPC 248 p SE 3,583,830 3,358,967 224,863 (8.077) 216,786 249 B2 3,583,830 3,358,967 224,863 (8,077) 216,786 250 51 505 Electric Expenses P SG 3,046,809 2,868,285 178,523 - 178,523 P SG 1,143,719 1,076,705 67,015 - . 67,015 4 B2 4,190,528 3,944,990 245,538 - 245,538 255 256 506 Misc. Steam Expense 257 p SG 51,029,619 48,039,614 2,990,005 - 2,990,005 258. P SE - - - - - 259 P SG 1,677,540 1,579,247 98,293 - 98,293 260 . B2 52,707,159 49,618,861 3,088,298 - 3,088,298 261 262 507 Rents 263 p SG 277,031 260,798 16,232 - 16,232 264 P SG 623 587 37 - . 37 265 82 277,654 261,385 16,269 - 16,269 266 267 510 Maint Supervision & Engineering 268 p SG 4,356,103 4,100,863 255,239 (363,941) (108,701) 269 p SO 2,009,198 1,891,472 117,726 - 117,726 270 B2 6,365,300 5,992,335 372,965 (363,941) 9,025 271 272 273 274 511 Maintenance of Structures 275 P SG 22,951,084 21,606,299 1,344,785 - 1,344,785 276 p SO 645,306 607,495 37,811 - 37,811 277 B2 23,596,390 22,213,794 1,382,596 - 1,382,596 278 279 512 Maintenance of Boiler Plant 280 P SO 104,141,439 98,839,425 6,102,014 634,572 6,736,586 281 p SO 4.986,755 4,694,564 292,192 - 292,192 282 82 109,128,194 102,733,989 6,394,205 634,572 7,028,777 283 284 513 Maintenance of Electric Plant 285 P SO 39,206,701 36,909,442 2,297,259 - 2,297,259 286 P SG 692,107 651,554 40,553 - 40,553 . B2 39,898,808 37,560,996 2,337.812 - 2,337,812 514 Maintenance of Misc. Steam Plant 290 p SG 11,249,896 10,590,725 659,171 - 659,171 291 P SG 2,069,412 1,948,158 121,254 - 121,254 292 B2 13,319,308 12,538,882 780,425 - 780,425 293 294 Total Steam Power Generation 82 1,014,895,992 952,434,501 62,461,491 4,878,540 67,340,030 2010 PROTOCOL Page 2.6 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 295 517 Operation Super & Engineering P SG B2 : 0 299 518 Nuclear Fuel Expense 300 P SE - - - - 301 302 B2 - - - - 303 304 519 Coolants and Water 305 P SG 306 B2 - - - - 307 308 520 Steam Expenses 309 P SG - - - - 310 82 - - - - 311 312 313 314 523 Electric Expenses 315 P 50 - - - - 316 82 - - - - 317 318 524 Misc. Nuclear Expenses 319 P SO - - - 320 B2 - - - - 321 322 528 Maintenance Super & Engineering 323 P SO - - - - 324 B2 - - - - 325 326 529 Maintenance of Structures 327 P SO - .- - - 328 82 - - - - 329 330 530 Maintenance of Reactor Plant 331 P SG - - - Aft - - - - B2 '134 531 Maintenance of Electric Plant 335 P SO - - - - 336 82 - - - - - 337 338 532 Maintenance of Misc Nuclear 339 P SO - - - - - 340 B2 - - - - - 341 342 Total Nuclear Power Generation B2 - - - 343 344 535 Operation Super & Engineering 345 P DGP - - - 346 P SO 4.810,569 4,528,701 281,868 145,937 427,805 347 P SO (1,023,566) (963,592) (59,974) 24.557 (35,417) 348 349 82 3,787,003 3,565,109 221,894 170,494 392,388 350 351 536 Water For Power 352 P DOP - - - - - 353 P SO 257,504 242,416 15,088 - 15,088 354 P SO - - - - - 355 356 B2 257,504 242,416 15,088 - 15,088 357 0 2010 PROTOCOL Page 2.7 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 358 537 Hydraulic Expenses 9 P DSP - - - - - P SC 3435,505 3,234,207 201,298 31,960 233,258 P SC 261,176 245,873 15,303 - 15,303 362 363 B2 3,696,682 3,480,080 216,602 31,960 248,562 364 365 538 Electric Expenses 366 P DSP - - - - - 367 P SC - - - - - 368 P SC - - - - - 369 370 B2 - - - - - 371 372 539 Misc. Hydro Expenses 373 P DGP - - - - - 374 P SC 17,115,198 16,112,358 1,002,840 (12,999) 989,841 375 P SC 7,285,761 6,858,882 426,900 (4,460) 422,440 376 377 378 82 24,400,979 22,971,239 1.429.739 (17,458) 1,412,281 379 380 540 Rents (Hydro Generation) 381 P DSP -. - - - - 382 P SG (412,944) (388,748) (24,196) (8) (24,204) 383 P 55 8,439 7,945 494 - 494 384 385 B2 (404,504) (380,803) (23,701) (8) (23,710) 386 387 541 Maint Supervision & Engineering 388 P DGP - - - - - 389 P 55 1,891 1,780 111 390 P SC - - - - - 391 392 82 1,891 1,780 111 - 111 393 407 542 MaIntenance of Structures P DGP ----- P SG 858,900 808,574 50,326 - 50,326 P SC 171,219 161,186 10,032 - 10,032 398 399 82 1,030,119 969,761 60,358 - 60,358 400 401 402 403 404 543 Maintenance of Dams & Waterways 405 P DSP - - - - - 406 P SC 1,754,988 1,652,157 102,831 - 102,831 407 P SC 675,125 635,567 39,558 - 39,558 408 409 82 2,430,112 2,287,724 142,389 142,389 410 411 544 Maintenance of Electric Plant 412 P DSP - - - - - 413 P SC 2,117,532 1,993,458 124,074 - 124,074 414 P SC 436,217 410,657 25,559 - 25,559 415 416 B2 2,553,749 2,404,115 149,633 - 149,633 417 418 545 Maintenance of Misc. Hydro Plant 419 P DSP - - - - - 420 P SC 2,152,257 2,026,158 126,109 (565) 125,544 421 P SG 809.414 761,988 47,426 (100) 47,326 422 423 B2 2,961.681 2,788,146 173,535 (664) 172,671 424 425 Total Hydraulic Power Generation B2 40,715,215 38,329,567 2,385,648 184,323 2,569,971 0 2010 PROTOCOL Page 2.8 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 426 7 546 Operation Super & Engineering P SO 429,811 404,627 25,184 - 25,184 P SO - - - - - 430 82 429,811 404,627 25,184 - 25,184 431 432 547 Fuel-Non-NPC 433 P SE - - - - - 434 P SE - - - - - 435 82 - - - - - 436 437 547NPC Fuel-NPC 438 P SE 355,560,076 333,250,911 22,309,165 4,624,189 28,933,354 439 P SE 11,760,826 11,022,908 737;918 - 737,918 440 B2 367,320,902 344,273,819 23,047,083 4,624,189 27,671,272 441 442 548 Generation Expense 443 P SO 14,419,959 13,575,043 844,916 (55,479) 789,437 444 P SG 948,475 892,900 55,574 - 55,574 445 B2 15,368,434 14,467,943 900,491 (55,479) 845,011 446 447 549 Miscellaneous Other 448 P SG 4,436,535 4,176,583 259,952 27,382 287,334 449 P SG 16,853,096 15,865,613 987,482 223,852 1,211,334 450 82 21,289,631 20,042,196 1,247.434 251,234 1,498,668 451 452 453 454 455 550 Rents 458 P SO 276,397 260,202 16,195 - 16,195 457 P SO 3,977,470 3,744,416 233,054 - 233,054 458 B2 4,253,868 4,004,619 249,249 - 249,249 459 460 551 Maint Supervision & Engineering 461 P SO - - - - - 462 B2 - - - - - 552 Maintenance of Structures 5 P SO 2,790,018 2,626,541 163,477 - 163,477 466 P SG 148,930 140,204 8,726 - 8,726 467 82 2,938,948 2.766.745 172,203 - 172,203 468 469 553 Maint of Generation & Electric Plant 470 P SG 6,686,860 6,295.053 391,807 (57,720) 334,087 471 P SO 3,299,935 3,106,580 193,355 - 193,355 472 P SO 931,802 877,205 54,598 - 54,598 473 B2 10,918,597 10,278,838 639,759 (57.720) 582,039 474 475 554 Maintenance of Miss. Other 476 P SO 1,064,215 1,001,859 62,356 (70,617) (8,261) 477 P SO 3,459.132 3,256,449 202,683 - 202,683 478 P SG 260,390 245,132 15,257 - 15,257 479 82 4,783,736 4,503,440 280,296 (70,617) 209,679 480 481 Total Other Power Generation 82 427,303,927 400,742,227 26,561,700 4,691,607 31,253,307 482 483 484 555 Purchased Power-Non NPC 485 DMSC S 486 487 488 555NPC Purchased Power-NPC 489 P SG 490 P SE 491 Seasonal Co P SO 492 DOP 493 494 495 Total Purchased Power 496 497 556 System Control & Load Dispatch P SO 501 502 (36,755,000) (35,484,162) (1,270,838) 1,270,838 - (36,755,000) (35,484,162) (1,270,838) 1,270,838 - 406,701,707 382,871,622 23,830.085 16,029,121 39,859,207 28,314,561 26,538,000 1,776,561 886,975 2,663,536 435,016,268 409,409,621 25,606,647 16,916,097 42,522,743 82 398,261,268 373,925,459 24,335,808 18,186,935 42,522,743 1,744,114 1,641,921 102,194 102,194 B2 1,744,114 1,641,921 102,194 - 102,194 2010 PROTOCOL Page 2.9 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 503 4 557 Other Expenses P S (183.792) (150819) (32,973) 975,961 942,988 P SO 59,223,159 55,753,065 3,470,093 678,397 4,148,490 507 P SOCT 1,122,425 1,056,427 65,996 - 65,998 508 P SE 4,237,176 3,971,319 265,856 (269,974) 509 P SO - - - - - 510 P TROJP - - - - - 511 512 62 64,398,967 60,629,993 3,768,974 1,384,384 5,153,358 513 514 Embedded Cost Differentials 515 Company Owned Hyd P DGP - - - - - 516 Company Owned Hyd P SC - - - - 517 Mid-C Contract P MC - - - - - 518 Mid-C Contract P SC - - - - - 519 Existing QF Contracts P S - - - - - 520 Existing OF Contracts P SG - - - - 521 522 - - - - - 523 524 Hydro Endowment Fixed Dollar Proposal 525 Klamath Surcharge Sit P S (550) 975,411 (975,961) - (975,961) 526 ECD Hydro P S (0) (835,542) 835,542 - 835,542 527 (550) 139,869 (140,419) - (140,419) 528 529 Total Other Power Supply B2 464,403,799 436,337,241 28,066,557 19,571,319 47,637,876 530 531 Total Production Expense B2 1,947,318,932 1,827,843,537 119,475,395 29,325,789 148,801,184 532 533 534 Summary of Production Expense by Factor 535 S (36,688,399) (35,317,214) (1,371,186) 2,173,755 802,569 536 SG 875,380,275 824,088,662 51,291,614 17,222,414 68,514,028 537 SE. 1,107,504,631 1,038,015,861 69,488,970 9,929,620 79,418,590 538 SNPPH - - - - - 9 TROJP - - - - - SOCT 1,122,425 1,056,427 65,998 - 65,998 DGP - - - - - 542 DEU - - - - - 543 DEP - - - - - 544 SNPPS 545 SNPPO 546 DGU 547 MC - - - - 548 SSGCT 549 SSECT - - - - - 550 SSGC 551 SSGCH 552 SSECH - - - - - 553 Total Production Expense by Factor 82 1,947,318,932 1,827,843,537 119,475,395 29,325,789 148,801,184 554 560 Operation Supervision & Engineering 555 T 50 5,689,657 5356,280 333,377 (1,474) 331,903 556 557 . 82 5,689,657 5,356,280 333,377 (1.474) 331,903 558 559 561 Load Dispatching 560 T SC 9,748,552 9,177,350 571,202 - 571,202 561 562 . B2 9,748,552 9,177,350 571,202 - 571,202 563 562 Station Expense 564 T SO 2,647,395 2,492,275 155,120 - 155,120 565 566 62 2,647,395 2,492,275 155,120 - 155,120 567 568 563 Overhead Line Expense 569 T SG 259,051 243,872 15.179 - 15,179 570 571 . B2 259,051 243,872 15,179 - 15,179 572 . 573 564 Underground Line Expense 74 T SC - - - - - 62 - - - - - 2010 PROTOCOL Page 2.10 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 578 565 Transmission of Electricity by Others 9 T SG - - - - T SE - - - 582 583 565NPC Transmission of Electricity by Others-NRC 584 7 SG 129,982945 122,366,786 7,618,159 89,294 7,705,453 585 T SE 8,251,910 7,734,154 517,756 (16,149) 501,607 586 138,234,854 130,100,940 8,133,914 73,145 8,207,059 587 588 Total Transmission of Electricity by Others B2 138,234,854 130,100,940 8,133,914 73,145 8,207,059 589 590 566 Misc, Transmission Expense 591 T SG 3,568,851 3,359,740 209,112 (54.084) 155,028 592 593 62 3,568,851 3,359,740 209,112 (54,084) 155,028 594 595 567 Rents - Transmission 596 T SG 2,549,553 2,400,166 149,387 - 149,387 597 598 82 2,549,553 2,400,166 149,387 - 149,387 599 600 568 Maint Supervision & Engineering 601 T SG 2,060,726 1,939,981 120,745 - 120,745 602 603 B2 2,060,726 1,939,981 120,745 - 120,745 604 605 569 Maintenance of Structures 806 T SG 4,579,243 4,310,929 268,314 - 268,314 607 608 82 4,579,243 4,310,929 268,314 - 268,314 609 610 570 Maintenance of Station Equipment 611 T SG 11,231,343 10,573,259 658,084 - 658,084 612 613 B2 11,231,343 10,573.259 658,084 - 658,084 614 . 571 Maintenance of Overhead Lines 7 T SG 22,369,881 21,059,151 1,310,730 9,630 1,320,360 618 B2 22,369,681 21,059,151 1,310,730 9,630 1,320,360 619 620 572 Maintenance of Underground Lines 621 T SG 169,531 159,598 9,933 - 9,933 622 623 62 169,531 159,598 9,933 - 9,933 624 625 573 Maint of Misc. Transmission Plant 626 T SG 1,607,372 1,513,190 94,182 - 94,182 627 628 B2 1,607,372 1,513,190 94,182 - 94,182 629 630 Total Transmission Expense B2 204,716,008 192,686,729 12,029,279 27,217 12,056,496 631 632 Summary of Transmission Expense by Factor 633 SE 8,251,910 7,734,154 517,756 (16,149) 501,607 634 SG 196,464,099 184,952,575 11,511,524 43,366 11,554,890 635 SNPT - - - - 636 Total Transmission Expense by Factor 204,716,008 192,686,729 12,029,279 27,217 12,056,496 637 580 Operation Supervision & Engineering 638 DPW S 94,870 130,832 (35,962) (1,508) (37,470) 639 DPW SNPD 14,770,334 14,085,025 685,308 (2,347) 682,961 640 62 14,865,204 14,215,857 649,347 (3,855) 645,482 641 642 581 Load Dispatching 643 DPW S - - - - - 644 DPW SNPD 13,254,105 12,639,146 614,959 - 614,959 645 82 13,254,105 12,639,146 614,959 - 614,959 646 647 582 Station Expense 648 DPW S 4,168,009 3,875,968 292,041 - 292,041 649 DPW SNPD 38,530 36,742 1,788 - 1,788 82 4,206,539 3,912,710 293,829 - 293,829 2010 PROTOCOL Page 2.11 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 652 583 Overhead Line Expenses 3 DPW S 6,603,923 6,333599 270,324 - 270,324 DPW SNPD 20,540 19,587 953 - 953 B2 6,624,463 6,353,186 271,277 - 271,277 656 657 584 Underground Line Expense 656 DPW S 145 136 9 - 9 659 DPW SNPD 1,041 993 48 - 48 660 82 1,186 1,129 57 - 57 661 662 585 Street Lighting & Signal Systems 663 DPW S - - - - - 664 DPW SNPD 231,056 220,336 10,720 - 10,720 665 82 231,056 220,336 10,720 - 10,720 666 667 586 Meter Expenses 668 DPW S 6,311,308 5,940,528 370,780 - 370,780 669 DPW SNPD 1,667,483 1,590,116 77,367 - 77,367 670 82 7,978,791 7,530,844 448,147 - 448,147 871 672 587 Customer Installation Expenses 673 DPW S 13,297,857 12,912,008 385,849 - 385,849 674 DPW SNPD - - - - - 675 62 13,297,857 12,912,008 385,849 - 385,849 676 677 588 Misc. Distribution Expenses 678 DPW S 1,808,837 1,760,418. 48,419 - 48,419. 679 DPW SNPD 3,643,614 3,474,559 169,055 - 169,055 680 62 5,452452 5,234,977 217,474 - 217,474 681 682 589 Rents 683 DPW S 2,956,151 2,933,453 22,698 - 22,698 684 DPW SWPD 55,656 53,073 2,582 - 2,582 685 82 3,011,807 2,986,526 25,280 - 25,280 686 687 590 Maint Supervision & Engineering DPW S 908,104 867,016 41,088 - 41,088 401' DPW SNPD -- 3,516,465 3,353,309 163,156 - 163,156 B2 4,424,569 4,220,325 204,244 - 204,244 692 591 Maintenance of Structures 693 DPW S 2,340,597 2,252,633 87,964 87,964 694 DPW SNPD 135,828 129,526 6,302 - 6,302 695 B2 2,476,425 2,382,159 94,266 - 94,266 696 697 592 Maintenance of Station Equipment 698 DPW S 12,415,134 11,543,551 871,583 - 871,583 699 DPW SNPD 1,915,032 1,826,179 88,853 - 88,853 700 82 14,330,166 13,369,730 960,436 - 960,436 701 593 Maintenance of Overhead Lines 702 DPW S 88,699,563 82,609,113 6,090,451 123,068 6,213,519 703 DPW SNPD 1,192,991 1,137,639 55,352 (617) 54,735 704 B2 89,892,555 83,746,752 6,145,803 122,451 6,268,254 705 706 594 Maintenance of Underground Lines 707 DPW S 22,647,312 21,892,801 754,511 754,511 708 DPW SNPD 2,258 2,153 105 - 105 709 82 22,649,570 21,894,954 754,616 - 754,616 710 711 595 Maintenance of Line Transformers 712 DPW S - - - - - 713 DPW SNPD 893,541 852,082 41,458 - 41,458 714 82 893,541 852,082 41,458 - 41,458 715 716 596 Maint of Street Lighting & Signal Sys. 717 DPW S 4,076,102 3,896,798 179,304 - 179,304 718 DPW SNPD - - - - - 719 B2 4,076,102 3,896,798 179.304 - 179,304 720 0 2010 PROTOCOL Page 2.12 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 721 597 Maintenance of Meters 2 DPW S 4,767,386 4,394,802 372,584 - 372,584 DPW SNPD 879,818 838,997 40,821 - 40,821 4 B2 5,647,204 5,233,799 413,405 - 413,405 725 726 598 Maint of Misc. Distribution Plant 727 DPW S 2,336,208 2,290,758 45,450 45,450 728 DPW SNPD (549,028) (523,554) (25,474) - (25,474) 729 B2 1,787,181 1,767,204 19,977 - 19,977 730 731 Total Distribution Expense 82 215,100,771 203,370,322 11,730,449 118,596 11,849,045 732 733 734 Summary of Distribution Expense by Factor 735 S 173,431,507 163,634,414 9.797,094 121,560 9,918,654 736 SNPD 41,669,264 39,735,909 1,933,355 (2,964) 1,930,391 737 738 Total Distribution Expense by Factor 215,100,771 203,370,322 11.730,449 118.596 11.849.045 739 740 901 Supervision 741 CUST S 1,291 1,291 - - - 742 CUST CN 2,929,022 2,816,015 113,007 113,007 743 82 2,930,313 2,817,306 113,007 - 113.007 744 745 902 Meter Reading Expense 746 CUST S 19,598,744 17,946230 1,650,514 - 1,650,514 747 CUST CN 2,308,808 2,219,730 89,078 - 89,078 748 B2 21,907,551 20,167,959 1,739,592 - 1.739,592 749 750 903 Customer Receipts & Collections 751 CUST S 8,256,879 7,842,294 414,585 (2,480) 412,105 752 GUST CN 48,057,514 46.203.367 1,854,147 (2,630) 1,851,517 753 82 56314,393 54,045,661 2,268,732 (5,110) 2,263,622 754 755 904 Uncollectible Accounts 756 CUST S 13,935,588 13,641,650 293,938 239,599 533,537 57 P SG - - - - GUST CN 650,822 625,712 25,110 - 25,110 0 B2 14,586,410 14,267,362 319,048 239,599 558,646 761 905 Misc. Customer Accounts Expense 762 CUST S 4,513 4,513 - - - 763 CUST CN 200,610 192,870 7,740 - 7,740 764 82 205,123 197,383 7,740 - 7,740 765 766 Total Customer Accounts Expense B2 95,943,790 91,495,671 4,448,118 234,489 4,682,607 767 768 Summary of Customer Accts Exp by Factor 769 S 41,797,014 39,437,977 2,359,037 237,119 2,596,155 770 CN 54,146,776 52.057,694 2,089.082 (2,630) 2,086,452 771 SG - - - - - 772 Total Customer Accounts Expense by Factor 95943,790 91.495,671 4,448,118 234,489 4,682,607 773 774 907 Supervision 775 GUST S - - - - - 776 GUST CN 302,254 290,593 11,662 11,662 777 82 302,254 290,593 11,662 - 11,662 778 779 908 Customer Assistance 780 GUST S 102,111,967 95.908,163 6,203.803 (5,357,749) 846,054 781 GUST CN 1,833.725 1,762,976 70,748 (160) 70,588 782 783 784 82 103,945,691 97,671,140 6,274.552 (5,357,910) 916,642 785 . 2010 PROTOCOL Page 2.13 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 786 909 Informational & Instructional Adv 7 GUST S 488,059 467,968 20,091 - 20,091 OUST ON 4,593,204 4,415,990 177,214 (7,742) 169,472 62 5,081,263 4,883,958 187,305 (7,742) 189,563 790 791 910 Misc. Customer Service 792 CUST S - - - - - 793 OUST CN 183,174 176,107 7,067 - 7,067 794 795 62 183,174 176,107 7,067 - 7,067 796 797 Total Customer Service Expense 62 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124,934 798 799 800 Summary of Customer Service Exp by Factor 801 S 102,600,026 96,376,131 6,223,894 (5,357,749) 866,145 802 CN 6,912,357 6,645,666 266,691 (7,903) 258,789 803 804 Total Customer Service Expense by Factor 62 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124,934 805 806 807 911 Supervision 808 CUST S - - - - 809 GUST ON - - - - - 810 82 - - - - 811 812 912 Demonstration & Selling Expense 813 OUST S - - - - - 814 OUST ON - - - - - 815 82 - - - - 816 817 913 Advertising Expense 818 OUST S 819 OUST CN - - - - - 820 62 - - - - - 821 405 916 Misc. Sales Expense OUST S OUST ON 62 - - - - - 826 827 Total Sales Expense 82 - - - - 828 829 830 Total Sales Expense by Factor 831 S - - - - - 832 ON - 833 Total Sales Expense by Factor . - - - - - 834 835 Total Customer Service Exp Including Sales B2 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124,934 836 920 Administrative & General Salaiies 837 PTO S (6,377,756) (6,377,756) - (785) (785) 838 GUST ON - - - - - 839 PTO SO 74526,532 70,317,935 4,208,597 (8,732) 4,199,865 840 62 68,148,776 63,940,179 4,208,597 (9,516) 4,199,080 841 842 921 Office Supplies & expenses 843 PTO S 181,129 173,158 .7.970 - 7,970 844 OUST ON - - - - - 845 PTD SO 9,149,484 8,632,803 516,682 (1,647) 515,034 846 62 9,330,613 8,805961 524,652 (1,647) 523,005 847 848 922 A&G Expenses Transferred 849 PTO S - - - - - 850 OUST . CN -. - - - - 851 PTO SO (29,007,646) (27,369,552) (1,638,094) - (1,638,094) 852 62 (29,007,646) (27,369,552) (1,638,094) - (1,638094) 853 0 2010 PROTOCOL Page 2.14 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 854 923 Outside Services PTD S 220,854 220,254 801 (401) 200 COST CM - - - - - 05585 P10 SO 9,969,205 9,406,233 562,972 159,834 722,807 82 10,190,059 9,626,486 563,573 159,434 723,007 860 924 Property Insurance 861 PT S 6,162,212 6,074,000 88,212 (88,212) 862 PT SG - - - 109,925 109,925 863 PTD 50 18,822,602 17,159,668 1,062,933 (552,577) 510,356 864 82 24,984,814 23,833,668 1,151,145 (530,864) 620,281 865 866 925 Injuries & Damages 867 PTD 50 7,284,849 6,873,465 411,384 35,189 446,573 868 82 7,284,849 6,873,465 411,384 35,189 446,573 869 870 926 Employee Pensions & Benefits 871 LABOR S - - 872 COST CN - - - - - 873 LABOR SO - - - - - 874 82 - - - - - 875 876 927 Franchise Requirements 877 DMSC S - - - - - 878 DM50 SO 879 82 - - - - - 880 881 928 Regulatory Commission Expense 882 DMSC S 17,195,172 15,611,275 1,583,897 13,330 1,597,226 883 COST CM - - - - - 884 DMSC SO 2,815,757 2,656,748 159,009 - 159,009 885 FERC SG 1,846,171 1,737,997 108,174 - 108,174 886 82 21,857,100 20,006,021 1.851,079 13,330 1,864,409 887 888 929 Duplicate Charges 889 LABOR S - - • - - 890 LABOR SO (6,095,429) (5,751,213) (344,216) - (344,216) B2 (6,095,429) (5,751,213) (344,216) - (344,216) 3 930 Misc General Expenses 894 PTD S 224,579 221,079 3,500 (3,500) - 895 COST CM - - - - - 896 P SG 1,449 1,364 85 204,998 205,083 897 LABOR SO 15,492,651 14,617,763 874.887 1,759,193 2,634,081 898 82 15,718,679 14,840,206 878,472 1,960,691 2,839,163 899 900 931 Rents 901 PTD S 1,171,724 1,170,860 864 - 864 902 PTO 50 5,442,956 5,135,586 307,370 - 307,370 903 B2 6,614,680 6,306,446 308,234 - 308,234 904 - 905 935 Maintenance of General Plant 906 G S 491,932 461,700 30,231 - 30,231 907 COST CM - - - - 908 G SO 23,868,212 22,520,347 1,347,865 (247) 1,347,618 909 82 24,360,144 22,982,048 1,378,096 (247) 1,377,849 910 911 Total Administrative & General Expense 82 153,386,639 144,093,716 9,292,922 1,626,369 10,919,291 912 913 Summary of A&G Expense by Factor 914 S 19,269,845 17,554,570 1,715,275 (79,568) 1,635,707 915 SO 132,269,173 124,799,785 7,469,389 1,391.014 8,860,402 916 SG 1,847,620 1,739,361 108,259 314,923 423,182 917 CM - - - - 918 Total A&G Expense by Factor 153,386,639 144,093,716 9,292,922 1,626,369 10,919,291 919 920 Total O&M Expense 82 2,725,978,523 2,562,511,774 163,466,749 25,966,808 189,433,558 0 2010 PROTOCOL Page 2.15 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 921 403SP Steam Depreciation -022 P SO 21215,895 19,972,781 1,243,114 - 1,243,114 P SO 24,498,302 23,062,861 1,435,442 - 1,435,442 q25 P SO 77,213,643 72,689,424 4,524,219 718,512 5,242,731 P SG 7,865,083 7,404,240 460,843 - 460,843 926 83 130,792923 123,129,305 7,663,618 718,512 8,382.130 927 928 403NP Nuclear Depreciation 929 P SO - - - - - 930 83 - - - - - 931 932 403HP Hydro Depreciation 933 P SO 3,760,232 3,539,907 220,325 - 220,325 934 P SO 995,803 937,455 58,348 - 58,348 935 P SO 12,305,805 11,584,765 721,040 107,273 828,313 936 P SO 3,903,261 3,674,555 228,706 24,406 253,112 937 83 20,965,101 19,736,682 1,228,419 131,679 1,360,098 938 939 4030P Other Production Depreciation 940 P SO 120,782 113,705 7,077 - 7,077 941 P SO 32,071,338 30,192,165 1,879,173 (21,602) 1,857,570 942 P 50 2,623,085 2,469,390 153,696 - 153,696 943 P SO 80,798,658 76,064,380 4,734,278 - 4,734,278 944 83 115,613,863 108,839,640 6,774,223 (21,602) 6,752,621 945 946 403TP Transmission Depreciation 947 T SO 11,038,010 10,391,254 646,756 - .646,756 948 1 SO 12,421,828 11,693,989 727,839 - 727,839 949 T SO 61,178,199 57,593,553 3,584,646 (81,158) 3,503,488 950 83 84,638,037 79,678,796 4,959,241 (81,158) 4,878,082 951 952 953 954 403 Distribution Depreciation 955 360 Land & Land RehtDPW S 325,929 307,720 18,209 - 18,209 956 361 Structures DPW S 1,294,356 1,265,955 28,401 - 28,401 957 362 SLtienEquipmoot DPW S 18,761,340 18,099,082 662,258 - 662,258 363 Storoge Battery trq,DPW S - - - - is 364 Poles &Towers DPW S 35,424,292 33,171,394 2,252,898 - 2,252,898 365 OH Conductors DPW S 19,665,233 18,683,115 982,118 - 982.118 981 366 UGConduit DPW $ 7,967,798 7,799,071 168,727 - 168,727 962 367 UGConductor DPW S 17,786,466 17,294,039 492,427 - 492,427 963 368 Line Trans DPW S 28,271,296 26,767,311 1,503,986 - 1,503,986 964 369 services DPW S 12,036,330 11,471,379 564,951 - 564,951 965 370 Meters DPW S 6,168,560 5,721,074 447,486 - 447,486 966 371 1.1 cent p,00, DPW S 484,505 476,752 7,754 - 7,754 967 372 Lasso Ptoprty DPW S - - - - - 968 373 Street Lighting DPW S 2,150,304 2,120,670 29,635 - 29,635 969 83 150,336,410 143,177,560 7,158,850 . - 7,158,850 970 971 403OP General Depreciation 972 0-SIlOS S 12,413,471 11,644,184 769,286 (865) 768,421 973 PT SO 172,628 162.513 10,115 - 10.115 974 PT SO 220,730 207,796 12,933 - 12,933 975 P SE 19,448 18,228 1,220 - 1.220 976 COST CN 1.703,491 1,637,767 65,724 - 65,724 977 0-SO SO 6,454,937 6,076,720 378,218 550 378,767 978 PTD SO 15,055,656 14,205,446 850,210 1,516 851,726 979 0-SO SO 6,010 5,658 352 - 352 980 O-SG SO 134,020 126,167 7,853 - 7,853 981 83 36,180,390 34,084,480 2,095,911 1,201 2,097,111 982 983 403OV0 General Vehicles 984 0-SO SO - - - - - 985 83 - - - - - 986 987 403MP Mining Depreciation 988 P SE - - - - - 989 83 - - - - - 990 . 2010 PROTOCOL Page 2.16 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AD1 TOTAL 991 403EP Experimental Plant Depreciation 2 P SG - - - - P SG - - - 4 B3 - - - - 995 4031 ARO Depreciation 996 P S - - 997 83 - - - - - 998 999 1000 Total Depreciation Expense 83 538,526,724 508,646,462 29,880,262 748,631 30,628,893 1001 1002 Summary S 162749,880 154,821,744 7,928,136 (865) 7,927,271 1003 DGP - - - - - 1004 DGU - - - - 1005 SO 358,998,249 337,963,277 21,034,972 747,980 21,782,952 1006 SO 15,055,656 14,205,446 850,210 1,516 851,726 1007 CN 1,703,491 1,637,767 65,724 - 65,724 1008 SE 19,448 18,228 1,220 - 1,220 1009 SSGCH - - • - - 1010 SSGCT - - - - 1011 Total Depreciation Expense By Factor 538,526,724 508,646,462 29,880,262 748,631 30,628,893 1012 1013 404GP Amort of LT Plant - Capital Lease Gen 1014 1-SITUS S 1,778,886 1,778,886 - - - 1015 I-SO SG - - - - - 1016 PTD SO 1,288,680 1,215,907 72,773 - 72,773 1017 P SG - - - - 1018 CUST CN 273,367 262,820 10,547 - 10,547 1019 P SO - - - - 1020 84 3,340,933 3,257,613 83,320 - 83,320 1021 1022 404SP Amort of LT Plant - Cap Lease Steam 1023 P SO - - - - 1024 P SO - - - - - 1025 B4 - - - - - 1026 1027 4041P Amort of LT Plant - Intangible Plant 1-SITUS S 193,462 172,946 20,515 - 20,515 030 P SE 35,422 33,199 2,222 - 2,222 l-SG SO 9,563,140 9,002,802 560,338 39,876 600,214 1031 PTD SO 15,520,231 14,643,786 876,445 16,411 892,856 1032 CUST CN 5,799,140 5.575,398 223,741 - 223,741 1033 I-SG SO 10,888,643 10,250,639 638,004 23,570 661,574 1034 I-SO SO 307,800 289,765 18,035 - 18,035 1035 P SO - - - - - 1036 I-SO SG * - - - - 1037 I-SO SG 126,560 119,144 7,416 - 7,416 1038 P SG 16,758 15,778 982 - 982 1039 64 42,451,155 40,103,457 2,347,698 79,857 2,427,556 1040 1041 404MP Amort of LT Plant - Mining Plant 1042 P SE - - - - - 1043 84 - - - - - 1044 1045 4040P Amort of LT Plant - Other Plant 1046 P SO - - - - - 1047 B4 - - - - - 1048 1049 1050 404HP Amortization of Other Electric Plant 1051 P SO 207,709 195,539 12,170 - 12,170 1052 P SG 46,417 43,698 2,720 - 2,720 1053 P SG - - - - - 1054 84 254,126 239,236 14.890 - 14,890 1055 1056 Total Amortization of Limited Term Plant 84 46,046,214 43,600,306 2,445,909 79,857 2,525,766 1057 1058 1059 405 Amortization of Other Electric Plant 1060 GP S - - -. - 1061 1062 84 - - - - 2010 PROTOCOL Page 2.17 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1064 406 Amortization of Plant Acquisition Ad) 5 P S - - - - - 6 4 P SG - - - - - 7 P SG - - - - - 1068 P SG 5,523,970 5,200,301 323,669 - 323,669 1069 P SO - - - - - 1070 84 5523,970 5,200,301 323,669 - 323,669 1071 407 Amort of Prop Losses, Llnrec Plant, etc 1072 DPW S 217,707 217,707 - - - 1073 OP SO - - - - 1074 P SO-P - - - - - 1075 P SE - - - - - 1076 P SG - - - - 1077 P TROJP 164,211 154,486 9,725 (9,725) (0) 1078 B4 381 ,918 372,192 9,725 (9.725) (0) 1079 1080 Total Amortization Expense B4 51,952,102 49,172,799 2,779,303 70,132 2,849,435 1081 1082 1083 1084 Summary of Amortization Expense by Factor 1085 S 2,190,054 2,169,538 20,515 - 20,515 1086 SE 35,422 33,199 2,222 - 2,222 1087 TROJP 164,211 154,486 9,725 (9,725) (0) 1088 DGP - - - - - 1089 DGU - - - - - 1090 SO 16808,911 15,859,693 949,218 16,411 965,629 1091 SSGCT - - - - - 1092 SSGCH - - - - - 1093 SG-P - - - - 1094 CN 6,072,507 5,838,218 234,288 - 234,288 1095 SG 26,680,997 25,117,664 1,563,334 63,446 1,626,780 1086 Total Amortization Expense by Factor 51,952102 49,172799 2779,303 70,132 2,849,435 1097 408 Taxes Other Than Income 1098 DMSC S 29,153395 29,153,395 - - - 1099 OP GPS 112,588.331 106,230,342 6,357,989 540,770 6,898,759 OP SO 9,181,286 8,662,808 518,478 518,478 003 P SE 776,023 727,333 48,691 - 48,691 P SG - - 81,836 81,836 DMSC OPRV-ID - - - 1104 OP EXCTAX - - - - 1105 OP SG - - - - - 1106 1107 1108 1109 Total Taxes Other Than Income B5 151,699,035 144,773,878 6,925,157 622,605 7,547,763 1110 1111 1112 41140 Deferred Investment Tax Credit- Fed 1113 PTO DOLl (1,874,204) (1,660,166) (214,038) - (214,038) 1114 1115 87 (1,874,204) (1,660,166) (214,038) - (214,038) 1116 1117 41141 Deferred Investment Tax Credit - Idaho 1118 PTO DQU - - - - - 1119 1120 B7 - - - - - 1121 1122 Total Deferred ITC B7 (1,874,204) (1,660,166) (214,038) - (214,038) 1123 11 2010 PROTOCOL Page 2.18 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESC RIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1124 427 Interest on Long-Term Debt 4*7 OP 5 - - - 123,378 123,378 GP SNP 364,553,118 344,140,506 20412,612 - 20,412,612 1128 B6 364,553,118 344,140,506 20,412,612 123,378 20,535,990 1129 1130 428 Amortization of Debt Disc & Exp 1131 GP SNP 5,680,518 5,362,445 318,072 - 318,072 1132 B6 5,680,518 5,362,445 318,072 - 318,072 1133 1134 429 Amortization of Premium on Debt 1135 GP SNP (2,718) (2,566) (152) - (152) 1136 88 (2,718) (2,566) (152) - (152) 1137 1138 431 Other Interest Expense 1139 NUTIL 0TH - - - - 1140 OP SO - - - - - 1141 GP SNP 14,342,093 13,539,029 803,064 - 803,064 1142 86 14,342,093 13,539,029 803,064 - 803,064 1143 1144 432 AFUDC - Borrowed 1145 OP SNP (24,643,010) (23,263,161) (1,379,849) - (1,379,849) 1146 (24,643,010) (23,263,161) (1,379,849) - (1,379,849) 1147 1148 Total Elec. Interest Deductions for Tax B6 359,930,001 339.776,254 20,153,747 123,378 20,277,125 1149 1150 Non-Utility Portion of Interest 1151 427 NUTIL NUTIL - - - - - 1152 428 NUTIL NUTIL - - - - - 1153 429 NIJTIL NUTIL - - - - - 1154 431 NUTIL NUTIL - - - - - 1155 1156 Total Non-utility Interest - - - - - 1157 1158 Total Interest Deductions for Tax B6 359,930,001 339,776,254 20,153,747 123,378 20,277,125 1159 06603419 Interest & Dividends OP S - - OP SNP - (46,510,051> (43,905,789) (2,604,261) - (2,604,261 1164 Total Operating Deductions for Tax B6 (46,510,051) (43,905,789) (2,604,261) - (2,604,261 1165 1166 1167 41010 Deferred Income Tax - Federal-DR 1168 OP S 47,386,870 47,350.760 36,110 27,821 63,931 1169 P TROJD - - - - - 1170 PT SO 37.085 34,912 2,173 - 2,173 1171 LABOR SO 7,353,797 6,938,520 415,277 - 415.277 1172 OP SNP 26,092,079 24.631,092 1,460,987 - 1,460,987 1173 P SE 12,803,034 11,999,724 803,310 248.886 1,052,197 1174 PT SO 58,541,735 55,111,569 3,430,166 8,512.916 11,943,082 1175 P SGCT - - - - - 1176 OP GPS 36,446,362 34,388,195 2,058,167 - 2,058,167 1177 TAXDEPR TAXDEPR 620,182,307 586,414,454 33,767.853 - 33,767,853 1178 CUST BADDEBT - - - - - 1179 CUST CN 18,276 17,571 705 - 705 1180 P IBT - - - - - 1181 DPW SNPD 986,927 941,136 45,791 - 45,791 1182 67 809,848,472 767,827,932 42,020,540 8,789,623 50,810,163 1183 0 2010 PROTOCOL Page 2.19 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1 184 85 41110 Deterred Income Tax - Federal-CR 7 GP S (30278074) (29628028) (650,046) 30,691 (619,355) 1188 P SE (9,879,322) (9,259,457) (619,865) 1,501 (618,365) 1189 P SG (538,368) (506,823) (31,545) - (31,545) 1190 GP SNP (19,602,856) (18,505,223) (1,097,633) - (1,097,633) 1191 PT SG (3.118,792) (2,936,051) (182,741) (154,090) (336,831) 1192 DPW CIAC (14,673,990) (13,993,152) (680,838) - (680,838) 1193 LABOR 50 (7,552,138) (7,125,660) (426,478) 200,537 (225,941) 1194 PT SNPD (3,627,116) (3,458,826) (168,290) - (168,290) 1195 CUST TAXDEPR 1196 P SGCT (425,972) (400,925) (25,047) - (25,047) 1197 BOOKDEPR SCHMDEXP (234,421,709) (221,414,774) (13,006,935) - (13,006,935) 1198 P TROJD (5,054) (4,754) (300) 300 (0) 1199 GUST BADDEBT (1,670,977) (1,634,428) (36,549) - (36,549) 1200 GP GPS (1,739,033) (1,640,828) (98,205) - (98,205) 1201 1202 87 (327,533,402) (310,508,930) (17,024,472) 78,938 (16,945,534) 1203 1204 Total Deferred Income Taxes B7 482,315,070 457,319,002 24,996,068 8,868,561 33,864,630 1205 SCHMAF Additions - Flow Through 1206 SCHMAF S - - - - - 1207 SCHMAF SNP - - - - - 1208 SCHMAF SO - - - - - 1209 SCHMAF SE - - - - - 1210 . SCHMAF TROJP - - - - - 1211 SCHMAF SG - - - - - 1212 86 - - - - 1213 1214 SCHMAP Additions - Permanent 1215 P 5 303 303 - - - 1216 p . SE 114,420 107,241 7,179 - 7,179 1217 . LABOR SNP . - - - - - 1218 . SCHMAP-SO SO 9,365,366 8,836,493 528,873 (86,750) 442,123 1219 SCHMAP SG . - - - - - 1220 BOOKDEPR SCHMDEXP - - - - - B6 9,480,089 8,944,037 536,052 (86,750) 449,302 3 SCNMAT Additions- Temporary . 1224 SCHMAT-SITUS S 83,565,397 83,357,978 207,419 (169,083) 38,336 1225 P SG - - - - - 1226 DPW CIAC 38,665,618 36,871,625 1,793,993 - 1,793,993 1227 SCHMAT-SNP SNP 51,653,068 48,760,631 2,892,237 - 2,892,237 1228 P TROJO 13,316 12,526 790 (790) - 1229 P SGCT 1,122,425 1,056,427 65,998 - 65,998 1230 SCHMAT-SE SE 26,031,778 24,398,447 1,633,331 557 1,633,888 1231 P SO 5,181,265 4,877,676 303,589 1,115,027 1,418,616 1232 CUST CN - - - . - - 1233 SCHMAT-SO SO 19,899,706 18,775,947 1,123.759 (528,409) 595,350 1234 SCHMAT-SNP SNPD 9,557,365 9,113,926 443,439 - 443,439 1235 DPW BADDEBT 4,402,986 4,306,680 96,306 - 96,306 1236 SCHMAT-GPS OPS 4,582,312 .4,323,544 258,768 - 258,768 1237 BOOKDEPR SCHMDEXP 617,695,737 583,422,767 34,272,970 - 34,272,970 1238 B6 862,370,973 819,278,374 43,092,599 417,302 43,509,901 1239 1240 TOTAL SCHEDULE - M ADDITIONS 86 871,851,062 828,222,411 43,628,651 330,552 43,959,203 1241 r 2010 PROTOCOL Page 2.20 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1242 SCI-IMDF Deductions - Flow Through SCHMDF S #43 SCHMDF DGP SCHMDF DGU - - - - - 1246 86 - - - - - 1247 SCHMDP Deductions - Permanent 1248 SCHMDP S - - - - - 1249 P SE 472,272 442,640 29,632 - 29,632 1250 PTO SNP 381,063 359,726 21,337 - 21,337 1251 BOOKDEPR SCHMDEXP 267,291 252,460 14,831 - 14,831 1252 P SG - - - - - 1253 SCHMDP-SO SO 16,024,752 15,119,816 904,936 (505177) 399.758 1254 86 17,145,378 16,174,642 970,736 (505,177) 465,558 1255 1256 SCHMDT Deductions Temporary 1257 GP S 124,863,288 124,768,140 95,148 (14,904) 80,244 1258 DPW BADDEBT - - - - - 1259 SCHMDT-SNP SNP 68,752,021 64,902,353 3,849,668 - 3,849,668 1260 SCHMDT CN 48,156 46,298 1,858 - 1,858 1261 SCI-IMDT SG 97,718 91,992 5,726 - 5,726 1262 CIJST DGP - - - - 1263 P SE 33,735,695 31,618,992 2,116,703 660,321 2,777,024 1264 SCHMDT-SG SG 154,256,106 145,217,697 9,038,409 22,962,408 32,000,817 1265 SCHMDT-GPS GPS 96,035,313 90,612,091 5,423,222 - 5,423,222 1266 SCHMDT-SO SO 19,377,084 18,282,838 1,094,246 - 1,094,246 1267 TAXDEPR TAXDEPR 1,634,165,916 1,545,188,410 88,977,506 - 88,977,506 1268 DPW SNPD 2,600,530 2,479,872 120,658 - 120,658 1269 86 2,133,931,827 2,023,208,684 110,723,143 23,607,825 134.330,968 1270 1271 TOTAL SCHEDULE - M DEDUCTIONS 86 2,151,077,205 2,039,383,326 111,693,879 23,102,648 134,796,527 1272 1273 TOTAL SCHEDULE - M ADJUSTMENTS 86 (1,279,226,143) (1,211,160,915) (68,065,228) (22,772,095) (90,837,323) 1274 1275 1276 1277 40911 State Income Taxes 1278 IBT (22,991,458) (22,017,155) (974,303) (1,349,856) (2,324,159) IBT SE - - - - - PlC P SG (297,808) (280,358) (17,450) (7,119) (24,569) 1 1ST IBT - - - - - 1282 Total State Tax Expense (23,289,266) (22,297,514) (991,752) (1,356,975) (2,348,728) 1283 1284 1285 Calculation of Taxable Income: 1286 Operating Revenues 4,553746,316 4,286,579,759 267,166,558 20,026,700 287,193,258 1287 Operating Deductions: 1288 O& M Expenses 2,725,978,523 2,562,511,774 163,466,749 25,966,808 189,433558 1289 Depreciation Expense 538,526,724 508,646,462 29,880,262 748,631 30,628,893 1290 Amortization Expense 51,952,102 49,172.799 2,779,303 70,132 2,849,435 1291 Taxes Other Than Income 151,699,035 144,773,878 6,925,157 622,605 7,547,763 1292 Interest & Dividends (AFUDC-Equity) (46,510,051) (43,905,789) (2,604,261) - (2,604,261) 1293 Misc Revenue & Expense (636,383) (597,167) (39,216) (544,434) (583,650) 1294 Total Operating Deductions 3,421,009,951 3,220,601,957 200,407,994 26,863,743 227,271,736 1295 Other Deductions: 1296 Interest Deductions 359,930,001 339,776,254 20,153,747 123,378 20,277.125 1297 Interest on PCRBS - - - - - 1298 Schedule MAdjustments (1,279,226,143) (1,211,160,915) (68,065,228) (22,772,095) (90,837,323) 1299 1300 Income Before State Taxes (506,419,778) (484,959,367) (21,460,411) (29732,516) (51192,927) 1301 1302 State Income Taxes (23,289,266) (22.297.514) (991,752) (1,356,975) (2,348,728) 1303 1304 Total Taxable Income (483,130,512) (462,661,853) (20,468,659) (28,375,541) (48,844,200) 1305 1306 Tax Rate 35.0% 35.0% 35.0% 35.0% 35.0% 1307 1308 Federal Income Tax - Calculated (169,095,679) (161,931,649) (7,164,031) (9,931,439) (17,095,470) 1309 1310 Adjustments to Calculated Tax: 1311 40910 PMI P SE (107,215) (100,488) (6,727) - (6,727) 1312 40910 PTC P SG (71,942,648) (67,727,275) (4,215,373) 141,291 (4,074,082) 1313 40910 p SO (36,303) (34,253) (2.050) - (2,050) 40910 IRS SEW. LABOR 5 - - - - - a Federal Income Tax Expense (241,181,845) (229,793,664) (11,388,181) (9,790,148) (21,178,329) 1317 Total Operating Expenses 3,683,489,757 3,468,075,404 215,414,353 24,585,180 239,999,533 2010 PROTOCOL Page 2.21 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1318 310 Land and Land Rights 19 P SG 2,328228 2,191,809 136,419 - 136,419 P SG 34,798,446 32,759482 2,038,963 - 2,038,963 P SG 53,412,167 50,282560 3,129,607 - 3,129,607 1322 P 5 - - - - - 1323 P SG 2,468743 2,324,091 144,652 144,652 1324 88' 93,007,584 87,557,942 5,449,642 - 5,449,642 1325 1326 311 Structures and Improvements 1327 P SG 233,549,895 219,865,384 13,684,511 - 13,684,511 1328 P SG 324,768,659 305,739,319 19,029,340 - 19,029,340 1329 P SG 320,717,095 301,925,151 18,791,944 - 18,791,944 1330 P SG 59,823,657 56,318,378 3,505,279 - 3,505,279 1331 88 938,859,306 883,848,232 55,011,074 - 55,011,074 1332 1333 312 Boiler Plant Equipment 1334 P SG 627,406,561 590.644,601 36761,960 - 36,761,960 1335 P SG 578,271,138 544,388,195 33,582,943 - 33,882,943 1336 P SG 2,341,513,408 2,204,315,891 137,197,518 22,889,977 160,087,495 1337 P SG 325,922,913 306.825,941 19,096,971 - 19,096,971 1338 B8 3,873,114,020 3,646,174,626 226,939,392 22,889,977 249,829,369 1339 1340 314 Turbogenerator Units 1341 P SG 124,657,122 117,353,022 7,304,100 - 7,304,100 1342 P SG 140,689,833 132,446,320 8,243,513 - 8,243,513 1343 P SG 620,484,589 584,128,211 36,356,377 (461,547) 35,894,830 1344 P SG 66,047,987 62.178,003 3869,984 - 3,869,984 1345 B8 951,879,531 896,105,557 55,773,974 (461,547) 55,312,427 1346 1347 315 Accessory Electric Equipment 1348 P SG 86,811,035 81,724,471 5,086,564 - 5,086,564 1349 P SG 137,395,183 129,344,716 8,050,468 - 8,050,468 1350 P SG 137,398,744 129,348,067 8,050,676 - 8,050,676 1351 P SG 66,675,756 62,768,988 3,906,767 - 3,906,767 1352 88 428,280,718 403,186,242 25,094,476 - 25,094,476 1353 01 54 316 Misc Power Plant Equipment 7 P SG 4,684,596 4,410,109 274,487 - 274,487 1358 P SG 5,085197 4,787,237 297,960 - 297,960 1359 P SG 19,446,758 18,307,304 1,139,454 - 1,139,454 1360 P SG 4,155,951 3,912,439 243,512 - 243,512 1361 88 33,372,502 31,417,089 1,955,412 - 1,955,412 1362 1363 317 Steam Plant ARO 1364 P S - - - - 1365 B8 - - - - - 1366 1367 SP Unclassified Steam Plant. Account 300 1368 P SG 17,214,533 16,205,872 1.008,660 - 1,008,660 1369 B8 17,214,533 16,205,872 1,008,660 - 1,008,660 1370 1371 1372 Total Steam Production Plant B8 6,335,728,192 5,964,495,562 371,232,630 22,428,430 393,661,060 1373 1374 1375 Summary of Steam Production Plant by Factor 1376 S - - - 1377 DOP . 1378 DGU 1379 SG 6,335,728,192 5,964,495562 371,232,630 22,428,430 393,661,060 1380 SSGCH - - - - 1381 Total Steam Production Plant by Factor 6.335,728,192 5,964,495,562 371,232,630 22,428,430 393,661,060 1382 320 Land and Land Rights 1383 P SG - - - - - 1384 P SG . - - - - 1385 88 - 1386 1387 321 Structures and Improvements 1388 P SG - 1389 P SG B8 - - - - - 2010 PROTOCOL Page 2.22 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1391 2 322 Reactor Plant Equipment P SG - - - - P SO - - - - - 95 B8 - - - - - 1396 1397 323 Turbogenerator Units 1398 P SO - - - - - 1399 P SO - - - - - 1400 B8 - - - - - 1401 1402 324 Land and Land Rights 1403 P SO - - - - - 1404 P SO - - - - - 1405 B8 - - - - - 1406 1407 325 Misc. Power Plant Equipment 1408 P SO - - - - - 1409 P SG - - - - - 1410 88 - - - - - 1411 1412 1413 NP Unclassified Nuclear Plant - Acct 300 1414 P SG - - - - - 1415 88 - - - - - 1416 1417 1418 Total Nuclear Production Plant B8 - - 1419 1420 1421 1422 Summary of Nuclear Production Plant by Factor 1423 DGP - - - - - 1424 DGU - - - - - 1425 SO - - - - - 1426 1427 Total Nuclear Plant by Factor - - - - 0 330 Land and Land Rights 0 P SG 10,537,839 9920,390 617,449 - 617,449 1431 P SG 5,268,399 4,959,705 308,694 - 308,694 1432 P SG 9,571,662 9,010,825 560,837 - 560,837 1433 P SO 672,873 633,447 39,426 - 39,426 1434 88 26,050773 24524,367 1,526,407 - 1,526,407 1435 1436 331 Structures and Improvements 1437 P SO 20.732,695 19,517,894 1,214,802 - 1,214,802 1438 P SO 5,246,816 4,939,387 307,429 - 307,429 1439 P SO 106,161,423 99,941,051 6,220,372 - 6,220,372 1440 P SO 8,782,559 8,267,958 514,601 - 514,601 1441 B8 140,923,493 132,666,289 8,257,204 - 8,257,204 1442 1443 332 Reservoirs, Dams & Waterways 1444 P SO 148,261,349 139,574,194 8,687,155 - 8,687,155 1445 P 50 19,539,092 18,394,227 1,144,864 - 1,144,864 1446 P SO 134,626,016 126,737,803 7,888,212 8,232,320 16,120,533 1447 P SO 53,507,796 50,372,586 3,135210 1,122,825 4,258,035 1448 88 355,934,252 335,078,811 20,855,441 9,355,145 30,210,587 1449 1450 333 Water Wheel, Turbines, & Generators 1451 P SO 30,166,203 28,398,659 1,767,544 - 1,787,544 1452 P SO 8,444,613 7,949,813 494,800 - 494,800 1453 P SO 50,185,008 47,244,492 2,940,516 - 2,940,516 1454 P SO 30,366,711 28,587,419 1,779,293 - 1,779,293 1455 88 119,162,536 112,180,383 6,982,153 - 6,982,153 1456 1457 334 Accessory Electric Equipment 1458 P SG 4,242,282 3,993,712 248,570 - 248,570 1459 P SO 3,500,046 3,294,966 205,080 - 205,080 1460 P SO 50,504,531 47,545,293 2,959,238 - 2,959.238 1461 P SO 7,349,499 6,918,866 430,633 - 430,633 1462 B8 65,596,359 61,752,837 3,843,522 - 3,843,522 2010 PROTOCOL Page 2.23 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1464 56 0 335 Misc. Power Plant Equipment 7 P SO 1,145,303 1,078,195 87,107 - 67,107 468 P SO 159,149 149,824 9,325 - 9,325 1469 P SO 1,037,376 976,593 60,784 - 60,784 1470 P SO 12,582 11,844 737 - 737 1471 - B8 2,354,410 2,216,457 137,953 - 137,953 1472 1473 336 Roads, Railroads & Bridges 1474 P SO 4,599,789 4,330,271 269,518 - 269,518 1475 P SO 822,839 774,626 48,213 - 48,213 1476 P SO 10,689,750 10,063,400 626,350 - 626,350 1477 P SG 733,077 690,123 42,954 - 42,954 1478 Ba 16,845,455 15,858,420 987,035 - 987,035 1479 1480 337 Hydro Plant ARO 1461 P S - - - - - 1482 B8 - - - - - 1483 1484 HP Unclassified Hydro Plant - Acct 300 1485 P S - - - - - 1486 P SO - - - - - 1487 P SO - - - - - 1488 P SO - - - - - 1489 B8 - - - - - 1490 1491 Total Hydraulic Production Plant 88 726,867,278 684,277,564 42,589,714 9,355,145 51,944,859 1492 1493 Summary of Hydraulic Plant by Factor 1494 S - - - - 1495 SO 726,867,278 684,277,564 42,589,714 9,355,145 51,944,859 1496 DGP - - - - 1497 DGU - - - 1488 Total Hydraulic Plant by Factor 726,867,278 684,277,564 42,589,714 9,355,145 51,944,859 1499 1500 340 Land and Land Rights P SO 23,516,708 22,138,781 1,377,927 - 1,377,927 P SO 5,395,985 5,079,815 316,170 - 316,170 3 P SO - - - - - 1504 88 28,912,692 27,218,596 1,694,096 - 1,694,096 1505 1506 341 Structures and Improvements 1507 P SC 108,023,576 101,694,094 6,329,482 - 6,329,482 1508 P SO 163,512 153,931 9,581 - 9,581 1509 P SO 51,314,431 48,307,737 3,006,693 - 3,006,693 1510 P SO 4.240,304 3,991,850 248,454 - 248,454 1511 B8 163,741,823 154,147,613 9,594,210 - 9,594,210 1512 1513 342 Fuel Holders, Producers & Accessories 1514 P SC 8,424,526 7,930,904 493,623 • 493,623 1515 P SC - - - 1516 P SO 2,284,126 2,150,291 133,835 - 133,835 1517 B8 10,708,652 10,081,194 627,458 - 627,458 1518 1519 343 Prime Movers 1520 P 5 - - - - - 1521 P SO 242,141 227,953 14,188 - 14,188 1522 P SO 1,778,060,736 1,673,877,895 104,182,841 - 104,182,841 1523 P SO 661,389,790 622,636,633 38,753,157 921,128 39,674,286 1524 P SO 53,648,952 50,505,471 3,143,481 - 3,143,481 1525 B8 2,493,341620 2,347,247,953 146.093,667 921,128 147,014,796 1526 1527 344 Generators 1528 P 5 - - - - - 1529 P SO 53,580,359 50,440,897 3,139,462 - 3,139,462 1530 P SO 282,616,054 266,056,584 16,559,470 - 16,559,470 1531 P SO 16,059,494 15,118,512 940,982 - 940,982 1532 B8 352,255,907 331,615,992 20,839,914 - 20.639,914 0 2010 PROTOCOL Page 2.24 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1533 4 345 Accessory Electric Plant 5 406 P SO 135,143,127 127,224,616 7,918,512 - 7,918,512 P SO 110,666,891 104,182,528 8,484,363 - 6,484,363. 1537 P SO 156,586 147,411 9,175 - 9,175 1538 P SO 2,919,649 2,748.576 171,073 - 171,073 1539 B8 248,886,254 234,303,131 14,583,122 - 14,583,122 1540 1541 1542 1543 346 Misc. Power Plant Equipment 1544 P SO 9,858,900 9,281,232 577,668 - 577,668 1545 P 50 2,500,388 2,353,881 146,507 - 146,507 1546 P SO 11,813 11,121 692 - 692 1547 B8 12,371,101 11,646,234 724,866 - 724,866 1548 1549 347 Other Production ARO 1550 P S - - - - - 1551 88 - - - - 1552 1553 OP Unclassified Other Prod Plant-Acct 102 1554 P S - - - - 1555 P SO 1,028 968 60 - 60 1556 1.028 968 60 - 60 1557 1558 Total Other Production Plant B8 3,310,219,077 3,116,261,682 193,957,395 921,128 194,878,523 1559 1560 Summary of Other Production Plant by Factor 1561 S - - - - - 1562 DGU - - - - - 1563 SG 3,310,219,077 3,116,261,682 193,957,395 921,128 194,878,523 1564 SSGCT - - - - - 1565 Total of Other Production Plant by Factor 3,310,219.077 3,116,261,682 193,957,395 921,128 194,878,523 1566 1567 Experimental Plant 1568 103 Experimental Plant 1569 P 50 - - - - - *212 Total Experimental Production Plant B8 Total Production Plant B8 10,372,814,547 9,765,034,809 607,779,739 32,704,704 640,484,443 1573 350 Land and Land Rights 1574 T SO 21,116,232 19,878,957 1,237,274 - 1,237,274 1575 T 50 48,469,541 45,629,539 2,840,001 - 2,840,001 1576 T SO 119,863,955 112,840,703 7,023,251 - 7,023,251 1577 B8 189,449,727 178,349,200 11,100,527 - 11,100,527 1578 1579 352 Structures and Improvements 1580 7 S - - - - - 1581 T SO 7,445,268 7,009,023 436,244 - 436,244 1582 7 SO ' 18,104,745 17,043,924 1,060,821 - 1,060,821 1583 T 50 121.427,716 114,312,839 7,114,878 - 7,114,878 1584 B8 146,977,729 138,365,786 8,611,943 - 8,611,943 1585 1586 353 Station Equipment 1587 T SO 122,143,715 114,986,885 7,156,830 - 7,156,830 1588 T SO 182,739,324 172,031,984 10,707,341 - 10,707,341 1589 1 50 1,304,530,504 1,228,093,467 76,437,037 (15,083) 76,421,954 1590 88 1,609,413,544 1,515,112,336 94,301,208 (15,083) 94,286,125 1591 1592 354 Towers and Fixtures 1593 T SO 155,435,933 146,328,394 9,107,539 - 9,107,539 1594 T SO 133,295,649 125,485,387 7,810,262 - 7,810,262 1595 1 50 692,608,834 652,026,443 40,582,391 ____L ______j0,582,391 1596 B8 981,340,416 923,840,224 57,500,191 - 57,500,191 1597 1598 355 Poles and Fixtures 1599 T SO 66,036,568 62,167,253 3,869,315 - 3,869,315 1800 T SO 116,623,447 109,790,069 6,833,379 - 6,833,379 1601 T SG 461,693,658 434,641,400 27,052,258 (3,284.588) 23,767,670 1602 B8 644,353,672 606,598,721 37,754,951 (3,284,588) 34,470,363 1603 0 2010 PROTOCOL Page 2.25 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1604 356 Clearing and Grading 605 1 SG 185386,762 174,524,298 10,862,463 - 10,862,463 6 0 1 SG 157,574,795 148,341,933 9,232,862 - 9,232,862 7 1 SG 551,712,900 519,386,098 32,326,802 - 32,328,802 60 8 B8 894,674,457 842,252,329 52,422,128 - 52,422,128 1609 1610 357 Underground Conduit 1611 1 SG 6,371 5,998 373 - 373 1612 T SG 81,651 86,280 5,370 - 5,370 1613 1 SG 3161,597 2,976,348 185,249 - 185,249 1614 88 3,259.618 3068,626 190,993 - 190,993 1615 1616 358 Underground Conductors 1617 T SG - - - - 1618 1 SG 1,087,552 1,023,829 63,724 - 63,724 1619 T SG 6,387,543 6,013,274 374,269 - 374,269 1620 88 7,475,095 7,037,103 437,992 437,992 1621 1622 359 Roads and Trails 1623 T SG 1,863,032 1,753,870 109,162 - 109,162 1624 1 SG 440,513 414,702 25,811 - 25,811 1625 T SG 9,283,137 8,739,205 543,932 - 543,932 1626 B8 11,586.681 10,907,777 678,904 - 678,904 1627 1628 IP Unclassified Trans Plant - Acct 300 1629 1 SG 11,887,120 11,190,611 696,508 - 696,508 1630 88 11,887,120 11,190,611 696,508 - 696,508 1631 1632 ISO Unclassified Trans Sub Plant - Acct 300 1633 T SG - - 1634 68 - - - - - 1635 1636 Total Transmission Plant 68 4,500,418,059 4,236,722,714 263,695,345 (3,299,671) 260,395,674 1637 Summary of Transmission Plant by Factor 1638 DGP - - - - - 1639 OGU - - - - - 1640 SG 4,500,418,059 4,236,722,714 263,695,345 (3,299,671 260,395,674 Total Transmission Plant by Factor 4,500,418,059 4,236,722,714 263,695,345 (3,299,671 260,395,674 *43 360 Land and Land Rights DPW 5 55,701,416 54,318,368 1,383,048 - 1,383,048 1644 B8 55,701,416 54,318,368 1,383,048 - 1,383,048 1645 1646 361 Structures and Improvements 1647 DPW S 81,632,404 79,511,160 2,121,244 - 2,121,244 1648 88 81,632,404 79,511,160 2,121,244 - 2,121,244 1649 1650 362 Station Equipment 1651 DPW S 845,955,541 817,431.996 28,523,545 - 28,523,545 1652 88 845,955,541 817,431,996 28,523,545 - 28,523,545 1653 1654 363 Storage Battery Equipment 1655 DPW S - - - - - 1656 B8 - - - - - 1657 1658 364 Poles, Towers & Fixtures 1659 DPW S 977,083,563 909,044,637 68,038,927 - 68,038,927 1660 88 977,083,563 909,044,637 68,038,927 - 68,038,927 1661 1662 365 Overhead Conductors 1663 DPW S 660,989,156 626,526,823 34,462,333 - 34,462,333 1664 B8 660,989,156 826,526,823 34,462,333 - 34,462,333 1665 0 2010 PROTOCOL Page 2.26 Year-End • FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1666 366 Underground Conduit 67 DPW S 309,845,693 301993,497 7,852,196 - 7,852,196 8 88 309,845,693 301,993,497 7,852,196 - 7,852.196 9 1670 1671 1672 1673 367 Underground Conductors 1674 DPW S 733,966,859 709,431,514 24,535,345 - 24,535,345 1675 88 733,966,859 709,431,514 24,535,345 - 24,535,345 1676 1677 368 Line Transformers 1678 DPW S 1,126,005,975 1,056,490,988 69,514,987 - 69,514,987 1679 88 1,126,005,975 1,056490,988 69,514,987 - 69,514,987 1680 1681 369 Services 1682 DPW S 604,680,445 574,222,521 30,457,924 - 30,457,924 1683 88 604,680,445 574,222,521 30,457,924 - 30,457,924 1684 1685 370 Meters 1688 DPW S 175,522,842 162,207,495 13,315,347 - 13,315,347 1687 88 175,522,842 162,207,495 13,315.347 - 13,315,347 1688 1689 371 Installations on Customers' Premises 1690 DPW S 8,787,057 8.617.947 169,110 - 169,110 1691 B8 8,787,057 8,617,947 169,110 - 169,110 1692 1693 372 Leased Property 1694 DPW S - - - - - 1695 B8 - - - - - 1696 1697 373 Street Lights 1698 DPW S 61,094,426 60,475,848 618,579 - 618,579 1699 B8 61,094,426 60,475,848 618,579 - 618.579 1700 1701 DP Unclassified Dist Plant - Acct 300 1702 DPW S 34,999,812 33,630,312 1,369,500 - 1,369,500 B8 34,999,812 33,630,312 1,369,500 1,369,500 5 DSO Unclassified Dist Sub Plant - Acct 300 1706 DPW S - - - - 1707 88 - - - 1708 1709 1710 Total Distribution Plant 88 5,676,265,189 5,393,903,105 282,362,084 - 282,362,084 1711 1712 Summary of Distribution Plant by Factor 1713 S 5,676,265,189 5,393,903,105 282,362,084 - 282,362,084 1714 1715 Total Distribution Plant by Factor 5,676,265,189 5,393,903,105 282,362,084 - 282,362,084 2010 PROTOCOL Page 2.27 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1716 389 Land and Land Rights 717 3-SITUS S 12,810,674 12,613,035 197,639 - 197,639 8 CUST CN 1,128,506 1,084,966 43,540 - 43,540 PT SG 332 313 19 - 19 20 G-SG SG 1,228 1,156 72 - 72 1721 PTO SO 5,596,700 5,280,648 316,052 - 316,052 1722 B8 19,537,440 18,980,118 557,322 - 557,322 1723 1724 390 Structures and Improvements 1725 G-SITUS S 120,673,340 110,499,374 10,173,966 - 10,173,966 1726 PT SG 355,886 335,033 20,853 - 20,853 1727 PT SG 1,638,043 1,542,065 95,979 - 95,979 1728 CUST CN 12,314,660 11,839,538 475,122 - 475,122 1729 G-SG SG 5,345,736 5,032,510 313,225 - 313.225 1730 PTD SO 106,475,577 100,462,782 6,012,795 - 6,012,795 1731 68 246,803,242 229,711,301 17,091,940 - 17,091,940 1732 1733 391 Office Furniture & Equipment 1734 C-SITUS S 12,181,850 11,443,239 738,611 - 738,611 1735 PT SG - - - - - 1736 PT SG 5,295 4,985 310 - 310 1737 CUST CN 8,451,760 8,125,675 328,084 - 326,084 1738 G-SG SG 4,659,873 4,386,835 273,038 - 273,038 1739 P SE 61,521 57,661 3,860 - 3,860 1740 PTO 50 55,197,006 52,079,970 3,117,037 - 3,117,037 1741 G-SG SG 90,667 85,355 5,313 - 5,313 1742 G-SG SG - - - - 1743 B8 80,647,972 76,183,719 4,464,253 - 4,484,253 1744 1745 392 Transportation Equipment 1746 G-SITUS S 76,354,718 70,982,076 5,372,642 - 5,372,642 1747 PTD SO 6,663,843 6,287,529 376,315 - 376,315 1748 G-SG SG 17,841,847 16,796,430 1,045,417 - 1,045,417 1749 CUST CN - - - - - 1750 PT SG 779,129 733,477 45,652 - 45,652 1751 P SE 404,148 378,790 25,358 - 25,358 1752 PT SG 119,116 112,136 6,979 - 6,979 G-SG SG 343,984 323,829 20,155 - 20,155 PT SG 44,655 42,039 2,616 - 2.616 5 88 102,551,440 95,656,306 6,895,134 - 6,895,134 1756 1757 393 Stores Equipment 1758 G-SITUS S 8,626,989 8,168,887 458,102 - 458,102 1759 PT SG 69,750 65,663 4,087 - 4,087 1760 PT SG 268,272 252.553 15,719 - 15,719 1761 PTO SO 324,919 306,571 18,349 - 18,349 1762 G-SG SO 4,708,910 4,432,998 275,912 - 275,912 1763 PT SG 53,971 50,808 3,182 - 3,162 1764 68 14,052,811 13,277,481 775,331 - 775,331 0 2010 PROTOCOL Page 2.28 Year-End - FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1765 6 394 Tools, Shop & Garage Equipment 7 40669 0-SITUS S 33,545,745 31,640,839 1,904,907 - 1,904,907 8 PT SO 1,342,025 1,263,391 78,634 - 78,634 G-SG SG 21,177,705 19,936,829 1,240,876 - 1,240,876 1770 P10 SO 3,801,735 3,587,046 214,688 - 214,688 1771 P SE 7.106 6,660 446 - 446 1772 PT SG 907,807 854,615 53,192 - 53,192 1773 G-SG SO 1,817,199 1,710,723 106,476 - 106,476 1774 O-SG SG 89,913 84,645 5,268 - 5,268 1775 68 62,689,235 59,084,748 3,604,487 - 3,604,487 1776 1777 395 Laboratory Equipment 1778 G-SITUS S 25,462,733 24,048,771 1,413.961 - 1,413,961 1779 PT SG 1,518 1,429 89 - 89 1780 PT SO 5.371 5,056 315 - 315 1781 PTD SO 5,719,948 5,396,936 323,012 - 323,012 1782 P SE 7,593 7,117 476 - 476 1783 G-SG SO 6,379,281 6,005,496 373,785 - 373,785 1784 G-SG SG 253,001 238,176 14.824 - 14,824 1785 0-SO SG 14,022 13,200 822 - 822 1786 B8 37,843,465 35,716,182 2,127,283 2,127,283 1787 1788 396 Power Operated Equipment 1789 0-SITUS S 112,919,712 104,845,949 8,073,763 - 8,073,763 1790 PT SO 845,108 795,590 49,518 - 49,518 1791 G-SG SG 33,475,259 31,513,825 1,961,433 - 1,961,433 1792 P10 SO 1,028,104 970,046 58,058 - 58,058 1793 PT SO 1,574,205 1,481,967 92,238 - 92,238 1794 P SE 45,031 42,206 2,825 - 2,825 1795 P SO - - - - - 1796 0-SO SO 999,837 941,253 58,584 58,584 1797 68 150,887,256 140,590,836 10,296420 - 10,296,420 1798 397 Communication Equipment 1799 O-SITUS S 122,175,174 115,513,423 6,661,751 - 6,661,751 1800 PT SO 1,471,321 1,385,111 86,210 - 86,210 1801 PT 50 2,381,434 2,241,897 139,537 - 139,537 PTO SO 57,588,014 54,335,954 3,252,060 - 3,252,060 4*4 OUST CN 2,855,125 2,744,969 110,156 - 110,156 O-SG SG 102,117,347 96,133932 5,983415 (19,061) 5,964,354 1805 P SE 126,615 118,670 7,944 - 7,944 1806 0-SO SO 619,180 582,900 36,280 - 36,280 1807 0-SO SO 1,590 1,497 93 - 93 1808 B8 - 289,335,800 273,058,354 16,277,446 (19,061) 16,258,385 1809 1810 398 Misc. Equipment 1811 O-SITUS S 2,088,423 2,024,071 64,352 - 64,352 1812 PT SO - - - - - 1813 PT SO - - - - - 1814 OUST CN 212,837 204,626 8,212 - 8,212 1815 PTO SO 2,927,007 2,761,716 165,291 - 165,291 1816 P SE 1,668 1,563 105 - 105 1817 0-SO SO 1,982,712 1,866,538 116,174 - 116,174 1818 0-SO SO - - - - - 1819 B8 7,212,648 6,858,513 354,134 - 354,134 1820 1821 399 Coal Mine 1822 P SE 290,691,313 272,452,256 18,239,057 12,795,784 31,034.841 1823 MP P SE - - - - - 1824 B8 290,691,313 272,452,256 18,239,057 12,795,784 31,034,841 1825 1826 399L WIDCO Capital Lease 1827 P SE 68 - - - - - 1828 - - - - - 1829 1830 Remove Capital Leases - - - - - 1831 88 - - - - - 1832 is 2010 PROTOCOL Page 2.29 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1833 1011390 General Capital Leases 1834 G-SITUS S 18,984,156 18,984.156 - - P SG 33,744,912 31,767,679 1,977,233 - 1,977,233 6 037 PTO SO 12,664,054 11,948,900 715,153 - 715,153 89 65,393,121 62,700,735 2,692,387 - 2,692,387 1838 1839 Remove Capital Leases (65,393,121) (62,700,735) (2,692,387) - (2,692,387) 1840 - - - - - 1841 1842 1011346 General Gas Line Capital Leases 1843 p SG 1844 89 - - - - 1845 1846 Remove Capital Leases 1847 - - - - 1848 1849 GP Unclassified Gen Plant - Acct 300 1850 G-SITUS S - - - - 1851 P10 SO 13,789,707 13,010,987 778,720 - 778,720 1852 CUST CN - - - - - 1853 G-SG SG - - - - - 1854 PT SG - - - - 1855 PT SG - 1856 B8 13,789,707 13,010,987 778,720 - 778,720 1857 1858 399G Unclassified Gen Plant - Acct 300 1859 G-S1TUS S - - - - - 1860 P10 SO - - - - - 1861 G-SG SG - - - - - 1862 PT SG - - - - 1863 P1 SG - - - - - 1864 138 - - - - - 1865 1866 Total General Plant 88 1,316,042,330 1,234,580,802 81,461,527 12,776,722 94,238,250 1867 1868 Summary of General Plant by Factor 1869 S 545,823,514 510,763,820 35,059,694 - 35,059,694 DGP - - - 402'~ DGU - SG - 247,527,438 233,023,934 14,503,504 (19,061) 14,484,443 1873 SO 271,776.616 256,429,085 15,347,530 - 15,347,530 1874 SE 291,344,995 273,064,924 18,280,071 12,795784 31,075,855 1875 CN 24,962,888 23,999,774 963,114 - 963,114 1876 DEU - - - - - 1877 SSGCT 1878 SSGCH - - - - 1879 Less Capital Leases (65,393,121) (62,700,735) (2,692,387) - (2,692,387) 1880 Total General Plant by Factor 1,316,042,330 1,234,580,802 81 .461 .527 12,776,722 94,238,250 1881 301 Organization 1882 -SITUS S - - - - - 1883 P10 SO - - - - - 1884 i-SG SG - - - - 1885 88 - - - - - 1886 302 Franchise & Consent 1887 i-S1IUS S 1,000,000 - 1,000,000 - 1,000,000 1888 l-SG SG 10,265,665 9,664,163 601,501 - 601,501 1889 i-SG SG 173,622,224 163,449,086 10,173,138 - 10,173,138 1890 i-SG SG 9,189,363 8,650,926 538,437 - 538,437 1891 P SG - - - - 1892 P SG 600,993 565,779 35,214 - 35,214 1893 B8 194,678,245 182,329,954 12,348,291 - 12,348,291 1894 0 2010 PROTOCOL Page 2.30 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1895 303 Miscellaneous Intangible Plant 6 1-SITUS S 7591,705 7,164,112 427,593 - 427,593 7 4099 i-SG SG 134,931,899 127,025,764 7,906,135 246,885 8,153,020 8 PTD SO 378,787,178 357,396,642 21,390,537 - 21,390,537 P SE 3,657,815 3,428,310 229,505 - 229,505 1900 CUST CN 122,415,104 117,692,105 4,722,999 - 4,722,999 1901 P SG - - - - - 1902 P SG - - - 1903 88 647,383,701 612,706,932 34,676,769 246,885 34,923,653 1904 303 Less Non-Utility Plant 1905 i-SITUS S .. - - - - 1906 647,383,701 612,706,932 34,676,769 246,885 34,923,653 1907 IP Unclassified Intangible Plant - Acct 300 1908 I-SIlOS S - - - - - 1909 l-SG SG - - - - - 1910 P SG - - - - 1911 PTO SO - - - - 1912 - - - - - 1913 1914 Total Intangible Plant B8 842,061,946 795,036,886 47,025,059 246,885 47,271,944 1915 1916 Summary of intangible Plant by Factor 1917 S 8,591,705 7,164,112 1,427,593 - 1,427,593 1918 DSP - - - - - 1919 DGIJ . - - - - 1920 SS 328,610,143 309,355,718 19,254,426 246,885 19,501,311 1921 SO 378,787,178 357,396,842 21,390,537 - 21,390,537 1922 CN 122,415,104 117,692.105 4,722.999 - 4,722,999 1923 SSGCT - - - - - 1924 SSGCH - - - - - 1925 SE 3,657,815 3,428,310 229,505 - 229,505 1926 Total Intangible Plant by Factor 842,061,946 795,036,886 47,025,059 246,885 47,271,944 1927 Summary of Unclassified Plant (Account 106 & 102) 1928 OP 34,999,812 33,630,312 1,369,500 - 1,369,500 1929 050 - - - - - 1930 GP 13,789,707 13,010,987 778,720 - 778,720 1931 HP - - - - - NP - - - - 494 OP 1,028 968 60 - 60 TP 11,887,120 11,190,611 696,508 - 696,508 1935 ISO - - - - - 1936 iP - - - - 1937 MP 1938 SP 17,214,533 16,205,872 1,008,660 - 1,008,660 1939 Total Unclassified Plant by Factor 77,892,200 74,038,751 3,853,449 - 3,853,449 1940 1941 Total Electric Plant In Service B8 22,707,602,071 21,425,278,316 1,282,323,755 42,428,640 1,324,752,395 0 2010 PROTOCOL Page 2.31 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESC RIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1942 Summary of Electric Plant by Factor 943 S 6,230,680408 5,911,831,037 318,849,371 - 318,849,371 4 SE 295,002,810 276,493,234 18,509,576 12,795,784 31,305,360 DGU - - - - - 46 DGP - - - 1947 SG 15,449,370,188 14,544,137,174 905,233,014 29,632,856 934,865,870 1948 SO 650,563,794 613,825,727 36,738,067 - 36,738,067 1949 CN 147,377,992 141,691,879 5,686,113 - 5,686,113 1950 DEU - - - - - 1951 SSGCH - - - - - 1952 SSGCT - - - - 1953 Less Capital Leases (65,393,121) (62,700,735) (2,692,387) - (2.692,387) 1954 22,707,602,071 21,425,278,316 1,282,323,755 42428,640 1,324,752,395 1955 105 Plant Held For Future Use 1956 DPW S 7,174,343 7,174343 - - - 1957 P SG - - - - - 1958 T SG 3085,461 2,904,673 180,788 (703,636) (522,848) 1959 P SO 8,923,302 6,400,454 522,848 - 522,848 1960 P SE 26,175178 24,532,850 1,642,328 (1,642,328) - 1961 G SG - - - - 1962 1963 1964 Total Plant Held For Future Use BlO 45,358,284 43,012,320 2,345,964 (2,345,964) (0) 1965 1966 114 Electric Plant Acquisition Adjustments 1967 P S - - - - - 1968 P SG 144,614,797 136,141,307 8,473,490 - 8,473,490 1969 P SO 14,560,711 13,707,547 853,163 - 853,163 1970 Total Electric Plant Acquisition Adjustment B15 159,175,508 149,848,854 9,326,654 - 9,326,654 1971 1972 115 Accum Provision for Asset Acquisition Adjustments 1973 P S - - - - 1974 P SO (93,819,368) (88,322161) (5,497,207) - (5,497,207) 1975 P SG (13.549,867) (12,755,933) (793,934) - (793,934 1976 815 (107,369,235) (101,078,094) (6,291,142) - (6,291,142 1977 1978 120 Nuclear Fuel 9 P SE - - - - Total Nuclear Fuel 815 - - - - - 1982 124 Weatherization 1983 DMSC S 1,833,318 1,815,535 17,782 - 17,782 1984 DMSC SO (4,454) (4,202) (252) - (252) 1985 816 1,828,864 1,811,333 17,531 - 17,531 1986 1987 182W Weatherization 1988 DMSC S (3,244,115) (6,108,148) 2,864,033 - 2,864,033 1989 DMSC SG - - - - - 1990 DMSC SGCT - - - - - 1991 DMSC SO - - - - - 1992 816 (3,244,115) (6,108,148) 2,864,033 - 2,864,033 1993 1994 166W Weatherization 1995 DMSC S - - - - - 1996 DMSC CN - - - - - 1997 DMSC CNP - - - - - 1998 DMSC SC - - - - - 1999 DMSC SO - - - - - 2000 B16 - - - - - 2001 2002 Total Weatherization B16 (1,415,251) (4,296,815) 2,881,564 • 2,881,564 2010 PROTOCOL Page 232 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2003 151 Fuel Stock 4# 4 P DEU - - - P SE 227,886,645 213,588,187 14,298,458 250,329 14,548,787 p SE - - - - - 2008 p SE 9,004,569 8,439,589 564,980 - 564,980 2009 Total Fuel Stock 813 236,891,214 222,027,776 14,863,438 250,329 15,113,767 2010 2011 152 Fuel Stock - Undistributed 2012 P SE - - - - - 2013 - - - - - 2014 2015 25316 DG&T Working Capital Deposit 2016 P SE (2,777,000) (2,602,761) (174.239) (28,737) (202,978) 2017 813 (2,777,000) (2,602,761) (174,239) (28,737) (202,976) 2018 2019 25317 DG&T Working Capital Deposit 2020 p SE (2,023,136) (1,896,197) (128,939) (29,289) (156,228) 2021 813 (2,023,136) (1,896,197) (126,939) (29,289) (156,228) 2022 2023 25319 Provo Working Capital Deposit 2024 p SE - - - - - 2025 - - - - - 2026 2027 Total Fuel Stock B13 232,091,078 217,528,818 14,582,260 192,304 14,754,563 2028 154 Materials and Supplies 2029 MSS S 90836,902 85,534,291 5,302,611 - 5,302,611 2030 MSS SG 4,742,900 4,464,997 277,903 - 277,903 2031 MSS SE 5,964,328 5,590,103 374,224 - 374,224 2032 MSS SO 210,402 198,520 11,882 - 11,882 2033 MSS SG 89,702,407 84,446,427 5,255.980 - 5,255,980 2034 MSS SG (1,860) (1,751) (109) - (109) 2035 MSS SNPD (2,045,353) (1,950453) (94,900) - (94,900) 2036 MSS SG - - - - 2037 MSS SG - - - - - 2038 MSS SG - - - - - 2039 MSS SG - - - - - MSS SG 7,155,041 6,735,802 419,239 - 419,239 S MSS SG - - Total Materials and Supplies 813 196,564,767 185,017,936 11,546,831 11,546,831 2043 2044 163 Stores Expense Undistributed 2045 MSS SO - - - - - 2046 2047 B13 - - - - - 2048 2049 25318 Provo Working Capital Deposit 2050 MSS SO (273,000) (257,004) (15,996) - (15,996) 2051 2052 B13 (273.000) (257,004) (15,996) - (15,996) 2053 2054 Total Materials & Supplies B13 196,291,767 184,760,932 11,530,835 - 11,530,835 2055 2056 165 Prepayments 2057 DMSC S 3,725,519 3,488,284 237,234 - 237.234 2058 OP OPS 11,221,219 10,587,544 633,675 - 633,675 2059 PT SO 5747,343 5,410,586 336,757 - 336,757 2060 p SE 4,621,990 4,331,989 290,001 - 290,001 2061 PTD SO 18,118,581 17,095,405 1,023,177 - 1,023,177 2062 Total Prepayments BIS 43,434,652 40,913,808 2,520,844 - 2,520,844 2063 0 2010 PROTOCOL Page 2.33 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2084 182M Misc Regulatory Assets 5 DDS2 S 173593,594 173,506,274 87.320 (251,922) (164,602) 6 406018 DEFSC SC - - - - 7 P SGCT 6,286,873 5,898,386 368,487 - 368,487 DEFSC SC-P - - - 199,350 199,350 2069 P SE - - - - - 2070 P SG - - - - - 2071 DDSO2 SO 9668,110 9,122,141 545,969 - 545.969 2072 BlI 189,528,577 188,528,801 1,001,776 (52,571) 949,204 2073 2074 186M Misc Deferred Debits 2075 LABOR S 18,056,463 18,056,463 - - - 2076 P SC - - - - - 2077 P SC - - - - - 2078 DEFSG SC 54,662,630 51,459,754 3,202,876 6,222 3,209,098 2079 LABOR SO - - - - - 2080 P SE 14,152,131 13,264,173 887,957 - 887,957 2081 P SC - - - - - 2082 OP EXCTAX - - - - - 2083 Total Misc. Deferred Debits BIl 86,871,223 82,780,390 4,090,833 6,222 4,0971055 2084 2085 Working Capital 2086 CWC Cash Working Capital 2087 CWC S 36,625,077 34,582,179 2,042,898 201,465 2,244,363 2088 CWC SO - - - - - 2089 CWC SE - - - - - 2090 814 36,625,077 34,582.179 21042,898 201,465 2,244,363 2091 2092 OWC Other Work. Cap. 2093 131 cash GP SNP - - - - - 2094 135 Working Funds GP SC - - - - - 2095 141 Notes Receivsbk OP SO - - - - - 2096 143 Other AIR OP SO 57,045,902 53,824,456 3,221,446 - 3,221,446 2097 232 WP PTO S (911) (911) - - - 2098 232 P10 SO (4,950,826) (4,671,247) (279,579) - (279,579) 2099 232 jp p SE (3,282,801) (3,076,826) (205,975) - (205,975) 2100 232 wp T SC (85,625) (80,608) (5,017) - (5,017) 1 2533 Other M., Of. Crd. P S - - - - - 2533 Other Mw. Of. Crd.P SE (6,496,179) (6,088,585) (407,595) (16,548) (424,143) 3 230 Asset Retir.osti, P SE (2,533,542) (2.374,578) (158,964) - (158,964) 2104 230 Asset Ratir 05kg P S - - - - 2105 254105 ARO Reg Liability P 5 - - - - - 2106 254105 ARORegLiability P SE (915,681) (858,228) (57,453) - (57,453) 2107 2533 ct,osenociernetonP SE - - - - - 2108 814 38.780,337 36,673,474 2,106,864 (18,548) 2,090,316 2109 2110 Total Working Capital 814 75,405,415 71,255,653 4,149,762 184,917 4,334,679 2111 Miscellaneous Rate Base 2112 18221 Unrec Plant & Reg Study Costs 2113 P S - - - - - 2114 2115 815 - - - - - 2116 2117 18222 Nuclear Plant - Trojan 2118 P S - - - - - 2119 P TROJP - - - - 2120 P TROJD - - - - - 2121 B15 - - - - - 2122 2123 2010 PROTOCOL Page 2.34 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2124 125 1869 Misc Deferred Debits-Trojan 6 P S - - - - - 7 P SG - - - - - 28 B15 - - - - 2129 2130 Total Miscellaneous Rate Base 815 - - - - - 2131 2132 Total Rate Base Additions 815 919,372,017 873,252,668 46,119,349 (2,015,093) 44,104,257 2133 235 Customer Service Deposits 2134 CUST S - - - - - 2135 CUST CN - - - - - 2136 Total Customer Service Deposits B15 - - - - - 2137 2138 2281 Prop ins PTO SO - - - - - 2139 2282 Inj & Dam PTD SO (5,468,000) (5,159,216) (308,784) - (308,784) 2140 2283 Pen & Ben PTO SO (3,571,206) (3,369,536) (201,670) - (201,670) 2141 2283 Pen&Ben PTO S - - - - - 2142 254 Reg Liab PTO SE - - - 2143 254 Ins Prov PTO SO - - - - - 2144 B15 (9,039,206) (8,528,752) (510,454) - (510,454) 2145 2146 22841 Accum Misc Oper Provisions - Other 2147 P S. - - 2148 P SG (1,480,000) 1,,282) (86,718) - (86,718) 2149 . 915 (1,480,000) 1.393 393 ,282) (86,718) - (86.718) 2150 2151 22842 Pry-Trojan P TROJD - - - - - 2152 230 ARO P TROJP (1,766,763) (1,662,128) (104,635) - (104,635) 2153 254105 ARO P TROJP (3,287,058) (3,092,386) (194,673) - (194,673) 2154 254 P S (52,542,942) (88,212) - (88,212) 2155 815 (52631 , ,154) (57684,976) (57,297,457) (387,519) - (387,519) 2156 2157 252 Customer Advances for Construction 2158 DPW S (8,616,718) (8,124,239) (492,477). 453,842 (38,636) 2159 DPW SE - . - - - - 2160 T SG (17,066,557) (16066,568) (999,990) 104,006 (895,984) 1 DPW ..SO - - - CUST CN - - - - Total Customer Advances for Construction 819 (25,683,273) (24,190,806) (1,492,467) 557,848 (934,619) 2164 2165 25398 S02 Emissions 2166 P SE - - - (1,036,659) (1,036,659) 2167 B19 - - - . (1,036,659) (1,036,659) 2168 2169 25399 Other Deferred Credits 2170 P S (3,795,745) (3,721,081) (74,664) - (74,664) 2171 LABOR SO - - - - - 2172 P SG (6,108,142) (5.750,245) (357,898) - . (357,898) 2173 P SE (5,006,303) (4,682,188) (314,114) - (314,114) 2174 B19 (14,910,189) (14,163,514) (746,675) - (746,675) 0 2010 PROTOCOL Page 2.35 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2175 2176 190 Accumulated Deferred Income Taxes P S 33,367,408 33,333,931 33,477 (33,477) - 8 10 7 CUST CN 28,936 27,820 1,116 - 1,116 9 P IBT - - - - 2180 LABOR SO 75,908,699 71622,050 4,286,649 (50,723) 4,235,926 2181 P DGP - - - - - 2182 CUST SADDEST 5,515,134 5,394,502 120,632 - 120,632 2183 P TROJD 1,917,975 1,804,171 113,804 (113.804) - 2184 P SG 44,555,610 41,944,940 2,610,670 (2,203,826) 406,844 2185 P SE 5,329,967 4,995,545 334,422 393,423 727,845 2186 P10 SNP - - - - - 2187 DPW SNPD 806,637 769,211 37,426 - 37,426 2188 P SG - - - - - 2189 Total Accum Deferred Income Taxes B19 167,430,366 159,892,169 7,538,197 (2,008,408) 5,529,789 2190 2191 281 Accumulated Deferred Income Taxes 2182 P S - - - - 2193 PT SG (164,676,925) (155,027,924) (9,649,001) 9,649,001 - 2194 T SNPT - - - - - 2195 B19 (164,676,925) (155,027,924) (9,649,001) 9.649,001 - 2196 2197 282 Accumulated Deferred Income Taxes • 2198 GP S - - - (190,146,677) (190,146,677) 2199 ACCMDIT DITBAL (3,214,526,340) (3,032,996,366) (181,529,974) 181,529,974 - 2200 P SG - - - - - 2201 P SG - - - - - 2202 IBT IBT - - - - - 2203 LABOR SO 23,436,641 22,113,148 1,323,493 6,804 1,330,297 2204 CUST CN - - - - 2205 P SE (5,083,668) (4,764,700) (318,968) (53,229) (372,198) 2206 P SG (4,697,203) (4,421,977) (275,226) (5.107,404) (5,382,630) 2207 819 (3,200,870,570) (3,020,069,895) (180,800675) (13,770,533) (194,571,208) 2208 2209 283 Accumulated Deferred Income Taxes 2210 GP S (80,623,189) (80,008,645) (614,544) 586,980 (27,564) 2211 P SG (2,807,888) (2.643,365) (164,524) (26,354) (190,878) 2 P SE (2,611,320) (2,447,476) (163,844) (0) (163,844) LABOR SO (8,742.187) (8,248,506) (493,681) (69,526) (563,207) 4 GP GPS (5.821.396) (5,492,655) (328,741) - (328,741) 2215 PTD SNP (3,672,481) (3,466,846) (205,635) - (205,635) 2216 P TROJO - - - - - 2217 P SG - - - - - 2218 P SGCT (2,378,341) (2,238,497) (139,844) - (139,844) 2219 P SG - - - - - 2220 819 (106,656,803) (104,545,989) (2,110,813) 491,100 (1,619,713) 2221 2222 Total Accum Deferred Income Tax •B19 (3,304,773,932) (3,119,751,639) (185,022,293) (5,638,839) (190,661,132) 2223 255 Accumulated Investment Tax Credit 2224 PTO S - - - - - 2225 PTD 1TC84 (581,729) (581,729) - - - 2226 PTO ITC85 (1,686,778) (1,686.778) - - - 2227 PTO 11C86 (386,511) (986,511) - - - 2228 PTD 1TC88 (162,990) (162,990) - - - 2229 PID 1TC89 (368,956) (368,956) - - - 2230 PTD ITC90 (258,354) (222,232) (36,122) - (36,122) 2231 P10 SO - - - (84.663) (84,663) 2232 Total Accumlated ITC B19 (4,045,318) (4,009,196) (36,122) (84,663) (120,785) 2233 2234 Total Rate Base Deductions (3,417,616,895) (3,229,334,646) (188,282,248) (6,202,314) (194,484,562) 2235 - 2010 PROTOCOL Page 2.36 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2236 097 1 08S Steam Prod Plant Accumulated Depr P S - - - - - 2240 P SG (763,909636) (719,149,480) (44,760,156) - (44,760,156) 2241 p SG (858,585,797) (808,278,231) (50,307,566) - (50,307,566) 2242 P SG (648,069,341) (610,096,676) (37,972,665) (317,656) (38,290,321) 2243 P SG - - - - 2244 P SG (168,736,991) (158,850,096) (9,886,895) (9,886,895) 2245 817 (2,439,301,765) (2,296,374,483) (142,927,282) (317,656) (143,244,938) 2246 2247 108NP Nuclear Prod Plant Accumulated Depr 2248 P SG - - - - - 2249 P SG - - - - - 2250 P SG - - - - - 2251 817 - - - - 2252 2253 2254 I08HP Hydraulic Prod Plant Accum Depr 2255 P S - - - - - 2256 P SC (154,090,742) (145,062,023) (9,028.719) - (9,028,719) 2257 P SG (29,282,040) (27,566,302) (1,715,738) - (1,715,738) 2258 P SG (59,466,858) (55,982,297) (3,484,361) 491,644 (2,992,717) 2259 P SG (18,880,960) (17,774,658) (1,106,302) (94,417) (1,200,719) 2260 817 (261,720,400) (246,385,280) (15,335,120) 397,227 (14,937,893) 2261 2262 1080P Other Production Plant Accum Depr 2263 p S - - - - - 2264 P SG (1,022,121) (962,231) (59,890) - (59,890) 2265 P SC (262,558,861) (247,174,613) (15,384,248) - (15,384,248) 2266 P SG (196,629,821) (185,108,399) (11,521,222) 108,303 (11,412,919) 2267 P SC (23,103,106) (21,749,414) (1,353,692) - (1,353,692) 2268 817 (483.313,710) (454,994,657) (28,319,053) 108,303 (28,210,749) 2269 2270 108EP Experimental Plant- Accum Dèpr 2271 P SC - - - - - 72 P SG - - - - - 75 Total Production Plant Accum Depreciation B17 (3,184,335,874) (2,997,754,420) (186,581,455) 187,874 (186,393,580) 2276 2277 Summary of Prod Plant Depreciation by Factor 2278 S - - - - - 2279 DSP - - - - - 2280 DGU - - - - - 2281 SG (3,184,335,874) (2,997,754,420) (186,581,455) 187,874 (186,393,580) 2282 SSQCH - - - - - 2283 SSGCT - - - - - 2284 Total of Prod Plant Depreciation by Factor (3.184.335,874) (2,997,754,420) (186,581,455) 187,874 (186,393,580) 2285 2286 2287 1 08T Transmission Plant Accumulated Depr 2288 1 SC (376,197,381) (354,154,651) (22,042,730) - (22,042,730) 2289 T SG (406,922,991) (383,079,940) (23,643,051) - (23,843,051) 2290 T SC (442,788,489) (416,843,951) (25,944,537) 252,083 (25,692,454 2291 Total Trans Plant Accum Depreciation B17 (1,225,908,p61 (1,154,078,543) (71,830,318) 252,083 (71,578,235 2010 PROTOCOL Page 2.37 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2292 108360 Land and Land Rights 2293 DPW S (7,503,802) (7,102,608) (401,194) - (401,194) 4 817 (7,503,802) (7,102,608) (401,194) - (401,194) 6 108361 Structures and Improvements 2297 DPW S (14,697,345) (14,276,155) (421,190) - (421,190) 2298 817 (14,697,345) (14,276,155) (421,190) - (421,190) 2299 2300 108362 Station Equipment 2301 DPW 5 (210,446,564) (202,096,017) (8,350,547) . (8,350,547) 2302 B17 (210,446,564) (202,096,017) (8,350,547) (8,350,547) 2303 2304 108363 Storage Battery Equipment 2305 DPW S 2306 B17 - - - 2307 2308 108364 Poles, Towers & Fixtures 2309 DPW S (555,654,846) (512,294,505) (43,360,340) - (43,380,340) 2310 817 (555,654,846) (512,294,505) (43,360,340) - (43,360,340) 2311 2312 108365 Overhead Conductors 2313 DPW S (302,228,413) (286,435,121) (15,793,292) - (15,793,292) 2314 B17 (302,228,413) (286,435,121) (15,793,292) - (15,793,292) 2315 2316 108366 Underground Conduit 2317 DPW S (125,290,495) (122,301,951) (2,988,544) (2,988,544) 2318 817 (125,290,495) (122,301,951) (2,988,544) - (2,988,544) 2319 2320 108367 Underground Conductors 2321 DPW S (286,979,795) (277,225,042) (9,754,754) - (9,754,754) 2322 817 (286,979,795) (277,225,042) (9,754,754) - (9,754,754) 2323 2324 108368 Line Transformers 2325 DPW S (378,736,078) (357.663,059) (21,073,019) - (21,073,019) 2326 817 (378,736,078) (357,663,059) (21,073,019) - (21,073,019) 2327 2328 108369 Services 9 DPW S (178,773,327) (168,822,819) (9.950,508) - (9,950,508) 817 (178,173,327) (168,822,819) (9,950.508) - (9,950,508) 2332 108370 Meters 2333 DPW 5 (66,846,663) (60,286,210) (6,560,453) - (6,560,453) 2334 B17 (66,846,663) (60,286,210) (6,560,453) - (6,560,453) 2335 2336 2337 2338 108371 Installations on Customers' Premises 2339 DPW S (7,622,050) (7,504,128) (117,922) - (117,922) 2340 817 (7,622,050) (7,504,128) (117,922) - (117,922) 2341 2342 108372 Leased Property 2343 DPW S 2344 817 - - - - - 2345 2346 108373 Street Lights 2347 DPW 5 (26,849,290) (26,424,932) (424,359) - (424,359) 2348 B17 (26,849,290) (26,424,932) (424,359) - (424,359) 2349 2350 108000 Unclassified Dist Plant - Acct 300 2351 DPW S - - - - 2352 817 - - - - 2353 2354 108DS Unclassified Dist Sub Plant - Acct 300 2355 DPW S - - - - 2356 817 . - - - 2357 2358 108DP Unclassified Dist Sub Plant - Acct 300 2359 DPW S 1,933.952 1,939,382 (5,430) - (5,430) 2360 817 1,933,952 1,939,382 (5,430) - (5,430) 2361 2362 2363 Total Distribution Plant Accum Depreciation 817 (2,159,694,716) (2,040,493,164) (119,201,551) - (119,201,551) 4 0 Summary of Distribution Plant Depr by Factor 67 5 (2,159,694,716) (2,040,493,164) (119,201,551) - (119,201,551) 2368 Total Distribution Depreciation by Factor B17 (2,159,694,716) (2,040,493,164) (119,201,551) - (119,201,551) 2010 PROTOCOL Page 2.38 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2369 I08GP General Plant Accumulated Depr 2370 G-SITUS S (163,230492) (152,638,336) (10,592,156) - (10,592,156) 1 PT SG (2,891,925) (2,722,477) (169,448) - (169,448) 2 403 PT SG (4,704,227) (4,428,589) (275,637) - (275,637) G-SG SG (56,539,900) (53,227,028) (3,312,872) 9.281 (3,303,591) 2374 GUST CN (7,957,929) (7,650,897) (307,031) - (307031) 2375 PTO SO (80,951,457) (76,380,038) (4,571,420) - (4,571,420) 2376 P SE (316,242) (296,400) (19,842) - (19.842) 2377 G-SG SG (47,440) (44,860) (2,780) - (2,780) 2378 G-SG SG (2,027256) (1,908,472) (118,784) - (118,784) 2379 617 (318,666,868) (299,296,898) (19,369,971) 9,281 (19,360,690) 2380 2381 2382 108MP Mining Plant Accumulated Depr. 2383 P S - - - - 2384 P SE (157,583,796) (147,698,401) (9,887,395) (4,512) (9,891,907) 2385 B17 (157,583,796) (147,696,401) (9,887,395) (4,512) (9,891,907) 2386 108MP Less Centralia Situs Depreciation 2387 P S - - - - 2388 B17 (157,583,796) (147,698,401) (9,887,395) (4,512) (9,891.907) 2389 2390 1081390 Accum Depr - Capital Lease 2391 PTO SO B17 - - - - 2392 - - - - - 2393 2394 Remove Capital Leases - - - - - 2395 817 - - - - - 2396 2397 1081399 AccUm Depr - Capital Lease 2398 P S - - 2399 P SE 617 - - - - - 2400 - - 2401 2402 Remove Capital Leases - - - - - 2403 617 - - - - - 2404 2405 Total General Plant Accum Depreciation BIT (476,250,664) (446,993,299) (29,257,365) 4,769 (29,252,596) 2409 2410 Summary of General Depreciation by Factor 2411 S (163,230,492) (152.638,336) (10,592,156) - (10,592,156) 2412 DGP - - - - - 2413 DGU - - - - - 2414 SE (157,900,038) (147,992,801) (9,907,237) (4,512) (9,911,749) 2415 SO (80951,457) (76,380,038) (4,571,420) - (4,571,420) 2416 CN (7,957.929) (7,650,897) (307,031) - (307,031) 2417 SG (66,210,748) (62,331,227) (3,879,521) 9.281 (3,870,240) 2418 DEL) - - - - 2419 SSGCT - 2420 SSGCH - - - - - 2421 Remove Capital Leases - - - - - 2422 Total General Depreciation by Factor (476,250,664) (446,993,299) (29,257,365) 4,769 (29,252,596) 2423 2424 2425 Total Accum Depreciation - Plant in Service 617 (7,046,190,115) (6,639,319,426) (406,870,689) 444,726 (406,425,963) 2426 11 iSP Accum Prov for Amort-Steam 2427 P SG - - - - - 2428 P SG - - - - 2429 818 - - - - - 2430 2431 2432 111 GP Accum Prov for Amort-Generai 2433 G-SITUS S (13,147,209) (13,147,209) - - 2434 GUST CN (2,997,910) (2,882,245) (115,665) - (115,665) 2435 l-SG SG - - - - - 2436 PTD SO (11,883,506) (11,212,432) (671,075) - (671,075) 2437 P SE - - - - - 2438 - 618 (28,028,625) (27,241,886) (786,740) 2439 0 2010 PROTOCOL Page 2.39 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2440 2441 111 HP Accum Prov for Amort-Hydro 2 P SG - - - - - 3 P SG - - - - - W4 P SG (343,437) (323,314) (20,123) - (20,123) 2445 P SG (483,488) (455,139) (28,328) - (28,328) 2446 B18 (826,905) (778,454) (48,451) - (48,451) 2447 2448 2449 1111P Accum Prov for Amort-Intangible Plant 2450 l-SITUS S (1,175,966) (398,753) (777,213) - (777,213) 2451 P SG - - - - - 2452 P SG (366,155) (344,700) (21,454) - (21,454) 2453 P SE (1,620,448) (1,518,775) (101,673) - (101,673) 2454 l-SG SG (48,823,241) (44,079,702) (2,743,539) (5,470) (2,749,008) 2455 -SG SG (24,955.200) (23,492,987) (1,482,213) - (1,462,213) 2456 l-SG SG (3,677,510) (3,462,032) (215,478) - (215,478) 2457 GUST CN (100,780,296) (96,892,008) (3,888,288) - (3,888,288) 2458 P SG - - - - 2459 P SG (248,591) (234,025) (14,566) - (14,566) 2460 PTD SO (273,680,286) (258,225,253) (15,455,033) - (15,455,033) 2461 818 (453,327,693) (428,648,236) (24,679,457) (5,470) (24,684,927) 2462 1111P Less Non-Utility Plant 2463 NUTIL 0TH - - - - - 2464 (453,327,693) (428,648,236) (24,679,457) (5,470) (24,684,927)' 2465 2466 111390 Accum Amtr - Capital Lease 2467 G-SITUS S (5,407,540) (5,407,540) - - - 2468 P SG , (4,851,831) (4,567,545) (284,286) - (284,286) 2469 PTO SO 754,782 712,158 42,623 - 42,623 2470 (9,504,589) (9.262,927) (241,663) - (241,663) 2471 2472 Remove Capital Lease Amtr 9,504,589 9,262,927 241,663 - 241,663 2473 2474 Total Accum Provision for Amortization 818 (482,183,223) (456,668,575) (25,514,648) (5,470) (25,520,118) 2475 2476 077 Summary of Amortization by Factor - 480 5 (19,730,715) (18,953,502) (777,213) - (777,213) 2481 DGP - - - - 2482 DGU - - - - - 2483 SE (1,620,448) (1,518,775) (101,673) - (101,673) 2484 SO (284,809,011) (268.725,527) (16,083,484) - (16,083,484) 2485 CN (103,778,206) (99.774,253) (4,003,853) - (4,003,953) 2486 SSGCT - - - - - 2487 SSGCH - - - - - 2488 SG (81,749,433) (76,959,446) (4,789,987) (5,470) (4,795,457) 2489 Less Capital Lease 9,504,589 9,262.927 241,663 - 241,663 2490 Total Provision For Amortization by Factor (482,183,223) (456,668,575) (25,514,648) (5,470) (25,520,118) . IDAHO 2010 PROTOCOL Revenue Adjustments (Tab 3) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use . 35 Misc Deferred Debits 36 Elec Plant Acq Ad) 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Worldng Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amort 49 Accum Def Income Tex 50 Unamortized ITC 51 Customer Adv For Consl 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE Impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFIJDC) 69 Interest 70 Schedule M' Additions . 71 Schedule M" Deductions 72 Income Before Tax 73 74 Stale Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes Page 3.0 Total 3.1 3.2 3.3 3.4 3.5 3.5.1 Temperature Revenue Effective Price $02 Emission (Cont.) REC Total Normalized Normalization Normalization Change Allowances REC Revenues Revenues 9111,360 (599,456) (7,224,886) 16,935,702 - - - 2,147395 - - 1,959,321 163,139 11258,756 (599,456) (7,224,886) 16.935,702 - 1,959,321 163,139 (54,054) (54.084) 3,776,279 (200,284) (2,413,907) 5.658,387 (3,454) 654,629 54,506 513,134 (27,215) (328,010) 768.881 (469) 88,953 7,407 196,711 - - - 196,711 - - (507,993) - - - (507,993) - 3,924,048 (227,500) (2,741.916) 6,427.268 (315,204) 743,582 61,913 7,334708 (371,958) (4,482,969) 10,508,434 315,204 1,215,739 101,226 884,795 (1,036,659) - 491,372 - 393,423 - - - - - (1 .036,659) - - (151,865) - 491,372 - (643,237) (151,865) - 491,372 - (643,237) - 1.989% -0.101% -1.222% 2.844% 0.098% 0.329% 0.0271/6 11,820,832 518,330 (599,456) - (7,224,886) - 16,935,702 507,993 518,330 1,959,321 - 163,139 - 11,302,503 513,134 (599,456) (27,215) (7,224,886) (328,010) 16,935,702 768.881 (10,337) (469) 1,959,321 88,953 163,139 7,407 10,789,369 (572,241) (6,896,876) 16,166,821 (9,868) 1,870,368 155.733 3,776,279 (200,284) (2,413,907) 5,658,387 (3,454) 654,629 54.506 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Ad). 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans .43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amorl 49 Accum Def Income Tax 50 Unamortized flC 51 Customer Adv For Consi $2 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule M" Additions 71 Schedule Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes I * I. I. IDAHO 2010 PROTOCOL Revenue Adjustments (Tab 3) TOTAL Page 301 Total 3.6 3.7 0 0 0.0 0 0 Wheeling Revenue Ancillary Revenue 0 0 0 0 0 (207,334) 232,289 - (207,334) 232,269 - - - - - (54,084) - - - (54,084) (51,202) (6,958) - - - - - - 77,603 10,545 - - - - (112,244) 88,148 - - - - - (95,090) 144,121 - - - - -0.026% 0.039% 0.000% 0.000% 0.000% 0.000% 0.000% (153,250) 232,269 (153,250) 232,269 - - - - (6,958) 10.545 - - - - (146,292) 221,724 - - - - - (51,202) 77,603 - - - - - Rocky Mountain Power PAGE 3.1 Idaho Results of Operations - December 2011 Temperature Normalization TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Revenue: Residential 440 1 (1,084,422) ID Situs (1,084,422) Commercial 442 1 (129,124) ID Situs (129,124) Industrial 442 1 614,089 ID Situs 614,089 Total (599,456) (599,456) 3. 1.1 uescripuon OT AaJustment: This adjustment normalizes revenues in the test period by comparing actual sales to temperature normalized sales. Temperature normalization reflects weather or temperature patterns which can be measurably different than normal, defined as the average temperature over a 20-year rolling time period (currently 1 992201 1). This revenue adjustment corresponds with temperature adjustments made to system peak, energy loads and net power costs. . Table 1 Revenue Rocky Mountain Power State of Idaho Semi Annual Report 12 Months Ending December 2011 (in $000 's) Adj3.2 Adj3.1 Adj 3.3 A B C D E F G Booked Revenue Normalizing Adjustments5 Temperature Normalization Total Type 1 Adjustments' Total Type 1 Adjusted Revenue Total Type 2 Adjustments3 Total Type 3 Adjustments 6 Total Adjusted Revenue Residential $67,533 ($2,384) ($1,084) ($3,468) $64,065 $59 $4,076 $68,200 Commercial $35,035 ($1,817) ($129) ($1,946) $33,089 $26 $2,061 $35,175 Industrial2 $55,815 ($4,022) $614 ($3,408) $52,407 $23 $4,308 $56,737 Public St & Hwy $498 ($12) $0 ($12) $487 $0 $5 $492 Special Contract 2 $5,067 $33 $0 $33 $5,100 $5 $443 $5,549 Special Contract 1-Firm $4,185 $249 $0 $249 $4,434 $4.4 $387 $4,826 Special Contract 1-Interruptible $62,075 $105 $0 $105 $62,180 $80 $5,403 $67,663 Special Contract I - Curtailed4 1 $0 $622 1 $0 $622 1 $622 $0 $56 $678 Total Idaho $230,209 ($7,225)I ($599) ($7,824)1 $222,384 $197 $16,738 $239,320 Source I Formula 305F Table 3 Customer Info. Services B + C A+D Table 3 Table 3 E+F+G 1.Type 1 adjustment on revenues includes temperature adjustment and removal of BPA credit, acquisition commitment, SMUD, ECAM and normalization of special contracts. 2.Includes Irrigation. 3.Type 2 adjustment includes the annualization of price changes 4/25/2011. 4.The revenue associated with curtailed load is added back, since the reduction in loads due to curtailment is considered an acquisition of resources to meet the load. 5.Special Contract normalization is unbilled revenue less power purchased on the open market on behalf of the customer during an interruption of power. 6.Type 3 adjustment reflects the 2011 GRC settlement price changes effective on January 10, 2012. Page 3.1.1' II' Page 3.1.2 Table 1 MWHs I) Rocky Mountain Power State of Idaho Semi Annual Report 12 Months Ending December 2011 A B C Booked MWh's 1 Total Type I Adjustments' Total Adjusted MW1I Residential 719,960 (15,269) 704,691 Commercial 445,104 (2,098) 443,006 Industrial2 748,264 2,685 750,949 Public St & Hwy 2,724 0 2,724 Special Contract 2 109,897 (42) 109,855 Special Contract 1 Firm 56,380 (1,224) 55,156 Special Contract 1 Interruptible 1,357,920 (5,874) 1,352,046 Special Contract 1 - Curtailed 0 23,777 23,777 Total Idaho 3,440,249 1,955 3,442,204 Source / Formula 305F Table 2 A+B 1.Type 1 adjustment on kWh's includes temperature adjustment, unbilled kWh, and normalization of special contracts 4. 2.Includes irrigation. 3.The curtailed load is added back, since the reduction in loads due to curtailment is considered as an acquisition of resources to meet the load. 4.Special Contract normalization is unbilled kWh less power purchased on the open market on behalf of the customer during an interruption of power. L S S. LI Table 3 Rocky Mountain Power State of Idaho 12 Mouths Ending December 2011 Revenue Adjustments Type I BPA Credit SMUD ECAM Total Type I Total Revenue aster 4/25/2011 GEC Pnce Change Total Type 2 Type 3 Total Adj. Rev. Schedule Booked Reventtes Unbilled4 Normalization' Adjustment Temperature Adjustment Adjustment Adjustment' Type I Adjustments Reconsideration Adjustment' Adjustment Adjustment° identlal 07R.ESD000I $44,212,508 $0 $0 $40,770 ($569,632) $0 ($1,756,288) ($2,285,149) $41,927,359 0.3% $39,204 $39,204 $2,407,446 $44,374,009 07RESDO036 . $22,913,466 $0 $0 $30,210 ($514,790) $0 ($1,064,087) ($1,548,668) $21,364,799 0.3% $19,977 $19,977 $1,661,275 $23,046,051 070ALT007R $0 $0 $0 $0 $0 $0 $0 $0 0.0% 50 $0 $0 $0 070ALT07AR $40,678 $0 $0 $7 $0 $0 ($437) ($430) $40,248 0.0% $0 $0 $421 $40,669 070ALC0007 $3,737 $0 $0 SO $0 ($40) ($40) $3,697 0.01K $0 $0 $39 $3,735 07NETMTI35 $117,808 $1) $O $173 $0 $0 ($5,122) ($4,949) $112,859 0.3% $106 $106 $6,480 $119,445 Subtotal $67,288,197 $0 $0 $71,161 ($1,084,422) $0 ($2,825,975) ($3,839,236) $63,448,961 0.9% $59,287 $59,287 $4,075,660 $67,583,909 UnbRed $613,000 $0 $0 $0 $0 $0 $0 $613,000 $0 $0 $613,000 SPA Balance Acct ($425,065) $0 $0 $425,065 $0 $0 $0 $425,065 $0 $0 $0 $0 Line Extensions $3,059 $0 $0 $0 $0 $0 $0 $3,059 $0 $0 $3,059 SMIJI) $53,795 $0 SO $0 ($53,795) I Total Residential $0 ($53,795) $0 $0 $0 $0 $67,532,986 $0 $0 $496,225 ($1,084,422) ($53,795) ($2,825,975) ($3,467,966) $64,065,020 0.9% $59,287 $59,287 $4,075,660 $68,199,968 utmercial 07GNSV0006 $14,410,001 $0 $0 $8,375 $0 ($824,871) ($816,496) $13,593,505 0.3% $12,711 $12,711 $888,889 $14,495,105 07GNSVO06A $2,102,977 $0 $0 $3,275 $0 $0 ($111,692) ($108,417) $1,994,560 0.3% $1,865 $1,865 $130,426 $2,126,850 070N5V0009 . $2,302,352 $0 $0 $0 $0 ($177,534) ($177,534) $2,124,818 0.3% $1,987 $1,987 $145,630 $2,272,435 07CISHOO19 $488,217 $0 $0 ($155,512) $0 ($22,505) ($178,017) $310,200 03% $290 $290 $19,396 $329,886 07GNSVO023 $11,764,920 $0 $0 $18,014 $0 ($562,400) ($544,386) $11,220,534 0.2% $6,999 $6,999 $753,343 $11,980,876 076N5V023A $1,863,229 $O $0 $2,570 $0 SO ($62,974) ($80,404) $1,782,825 0.5% $1,667 $1,667 $119,735 $1,904,228 07c.INSV623F $2,719 $0 $0 $0 $0 ($78) ($78) $2,641 0.2% $2 $2 $177 $2,820 070NSV0035 $34,208 $0 $0 $0 $0 ($2,008) ($2,008) $32,200 0.3% $30 $30 $2,106 $34,335 070ALT007N $86,805 $0 $0 $0 $0 ($1,019) ($1,019) $85,786 0.0% $0 $0 $896 $86,682 070ALTO7AN $4,476 $0 $0 $I SO $0 ($49) ($48) $4,428 0.0% 50 50 $46 $4,475 Subtotal $33,059,905 $0 $0 $5,846 ($129,124) $0 ($1,785,130) ($1,908,407) $31,151,498 2.2% S25,551 $25,551 $2,060,645 $33,237,693 Unbilled $1,490,000 $0 $0 $0 $0 $0 $0 $1,490,000 $0 $0 $1,490,000 BPA Balance Acct $7,871 $0 $0 ($7,871) $0 $0 $0 ($7,871) $0 $0 $0 $0 Line Extensions $447,325 $0 $0 $0 $0 $0 $0 $447,325 $0 $0 $447,325 SMUT) $30,069 $0 $0 $0 ($30,069) $0 ($30,069) $0 SO SO $0 I Total Commercial $35,035,169 $0 50 ($2,025) ($129,124) ($30,089) ($1,785,130) ($1,946,347) $33,088,822 2.2% $25,551 $25,551 $2,060,645 $35,175,018 usfrial 07GNSV0006 $5,701,081 $0 $0 $0 $0 ($376,950) ($376,950) $5,324,132 0.3% $4,978 $4,978 $348,149 $5,677,259 07GNSVO06A $314,176 $0 $0 $510 $0 $0 ($16,665) ($16,155) $298,022 0.3% $279 $279 $19,488 $517,788 07GNSV0009 $4,324,720 $0 $0 $0 $0 ($311,954) ($311,954) $4,012,766 0.3% $3,752 $3,752 $275,026 $4,291,544 07C1SH0019 $9,942 $0 $0 $0 $0 ($482) ($482) $9,460 0.3% $9 $9 $592 $10,060 070NSV0023 $946,962 $0 $0 . $0 $0 ($48,660) ($48,660) $898,303 0.2% $560 $560 $60,312 $959,175 07GNSVO23A $208,456 $0 $O $173 $0 $0 ($8,538) ($8,365) $200,091 0.3% $187 $187 $13,438 $213,716 07GNSVO23S $1,205 $0 $0 . $0 $O ($35) ($35) $1,170 0.01/6 SO $0 $79 $1,249 07GNSVO035 $58,332 $0 $1) $0 $0 ($3,919) ($3,919) $54,413 0.3% $51 $51 $3,558 $58,022 070ALT007N $5,019 $0 SO $0 $0 ($57) ($57) $4,962 0.0% Si) SO $52 $5,014 070ALT07AN $232 $0 $0 SO SO $0 ($2) ($2) $230 0.0% $0 SO $2 $233 Subtotal $11,570,126 $0 50 50 $0 ($767,260) ($766,578) $10,803,548 2.O'Yu $9,816 $9,816 $720,695 $11,534,059 Unbi8ed $914,000 ($807,556) $0 $0 $0 $0 ($807,656) $106,344 $0 $0 $106,344 SPA Balance Acct $2,784 $0 $0 ($2,784) $0 $0 $0 ($2,784) $0 $0 $0 $0 Line Extensions $6,506 $0 $0 $0 $0 $0 $0 $6,506 $0 $0 $6,506 SMUD $127,194 $0 SO $0 ($127,194) $0 ($127,194) $0 $0 $0 $0 jTotal Industrial $12,620,609 (5807,656) $0 ($2,784) $0 ($127,194) ($767,260) ($1,704,212) $10,916,397 2.0% $9,816 $9,816 $720,695 $11,646,909 tatlon 07APSVcNLL $1,821,971 $0 $0 $0 SO $0 ($144,010) ($144,010) $1,677,961 0.1% $524 $524 $145,797 $1,824,281 07APSVCNLS $14,582 $0 $0 $0 50 $0 ($735) ($735) $13,847 0.1% $4 $4 $1,203 $15,055 Page 3.1.3 . . Table 3 Rocky Mountain Power State of Idaho 12 Months Ending December 2011 Revenue Adjustments Type I tWA Credit SMIJI) ECAM Total Type I Toed Revenue after 4/25/2011 GRC Puce Change Total Type 2 Type 3 Total Adj. Rev. Schedule Booked Revenues Unbilled4 Normalization' Adjustment Temperature Adjustment Adjustment Adjustment' Type I Adjustments Reconsideration Adjustment2 Adjustment Adjustment6 07APSAOIOL $38,093,923 $0 $0 $0 $614,089 SO ($2,701,282) ($2,087,193) $36.006.730 11.1% $11,238 $11,238 $3,128,595 $39,146,563 07APSAOIOS $494,029 $0 $0 $4 $0 $0 ($27,997) ($27,993) $466,036 0.1% $143 $145 $40,493 $506,675 07APSALIOX $2,822,897 $0 $0 $0 $0 ($191,113) ($191,113) $2,631,784 0.1% $821 $821 $228,673 $2,861,279 07AFSASIOX $161,153 $0 $0 SO $0 ($8,684) ($8,684) $152,471 0.1% $48 $48 $13,248 $165,767 07A1'SNLIOX $0 $0 $0 $0 $0 $0 $0 $0 01% $0 $0 $0 $0 07A1'SNSIOX $724 $0 $0 $0 $0 ($18) ($18) $705 0.1% $0 $0 $61 $767 07AYSNOIOS $29,020 $0 $0 $0 $0 SO ($1,786) ($1,786) $27,234 0.1% $9 $9 $2,366 $29,609 07APSNOIOL $328,130 $0 SO $9 $0 $0 ($21,157) ($21,148) $306,981 01% $96 $96 $26,673 $333,750 Subtotal $43,766,430 $0 $0 $614,089 $0 ($3,096,782) ($2,482,680) $41,283,750 1.0% $12,885 $12,885 $3,587,111 $44,883,746 tinbilled ($6,000) $0 $0 $0 SO $1) 50 ($6,000) $O 50 ($6,000) BPA Balance Acct ($778,726) SO SO $778,726 $0 $O $0 $778,726 $0 $O SO SO BPA Adjustment Fee $0 SO $0 $0 SO $0 SO $0 $0 $0 SO SO Line Extensions $212,435 $0 $0 $0 50 $0 $0 $212,435 $0 SO $212,435 ITotal Irrigation $43,194,138 $0 $0 $778,726 $614,089 $0 ($3,096,782) ($1,703,953) $41,490,185 1.0% $12,185 $12,885 $3,587,111 $45,090,181 Special Contracts Special Contract I Firm $4,185,406 $249,000 $0 SO $O $249,000 $4,434,406 $4,440 $4,440 $387,053 $4,825,898 Special Contract 1 Interruptible $62,074,681 $525,674 ($420,277) SO $0 $105,397 $62,180,078 $79,960 $79,960 $5,403,165 $67,663,203 Special Contract I Curtailed' $0 $0 $622,446 $0 $0 $622,446 $622,446 $42 $42 $55,520 $678,009 Special Contract 1-Subtotal $66,260,087 $774,674 $202,170 $0 $0 $0 SO $976,844 $67,236,930 0.0% $84,442 $84,442 $5,845,738 $73,167,110 Special Contract 2 $5,067,425 $32,983 SO $0 $0 $32,983 $5,100,407 $5,436 $5,436 $443,414 $5,549,257 Total Contracts $71,327,512 $807,656 $202,170 $0 $0 $0 $0 $1,009,826 $72,337,338 0.0% $89,878 $89,871 $6,289,152 $78,716,367 Public Street & Highway Lighting 07SLC000I1 $41,955 $0 50 $0 SO ($408) ($408) $41,547 0.0% $0 50 5434 $41,981 07GNSVO23S $17,308 $0 $0 $0 50 ($695) ($695) $16,613 0.2% $10 $10 $174 $16,797 07SLCI.J0I2E $33,888 SO $0 SO SO ($1,382) ($1,382) $32,506 0.0% $0 $0 $340 $32,845 07SLCIJ0I2P $27,710 $0 $0 $0 SO ($869) ($869) $26,841 0.0% 50 $O $280 $27,121 07SLCU0I2F $370,467 $O $0 $0 SO ($8,336) ($8,336) $362,131 0.01% $0 $0 $3,784 $365,915 Subtotal $491,327 $0 $0 SO $O. SO ($11,690) ($11,690) $479,637 0.2% $10 $10 $5,012 $484,659 Unbilled $7,000 SO $0 . SO $0 $0 SO $0 $7,000 $0 $0 $7,000 Other SO 50 50 $0 $O $0 SO $0 SO $0 $0 $0 jTotaIPSUL I $498,327 $0 $0 $0 $0 $0 ($11,690) ($1 1,690) 8486,637 0.2% $10 $10 j $5,012 1 $491,659 Toed State of Idaho $230,208,741 $O $202,170 $1,270,142 ($599,456) ($211,057) ($8,486,837) ($7,824,342) $222,384,400 63% $197,428 $197,428 1 $16,738,274 1 $239,320,102 I. Type I adjustment on revenues includes temperature adjustment and removal of 131'A credit, acquisition commitment, SMUD. ECAM and normalization of special contracts. 2.Type 2 adjustments reflect the 4/25/2011 price changes. 3.The revenue associated with curtailed load is added back, since the reduction in loads due to curtailment is considered an acquisition of resources to meet the load. 4.This difference stesus from RVN booked revenue lagging actual bills by I month starting October 1996. 5.Special Contract revenue normalization removes the buy through power purchased on The open market for the customer during a power interruption, and adds back revenue associated with curtailed loud. 6.Type 3 arustment reflects the 2011 GRC settlement price changes effective on January 10, 2012. Page 3.1.4 Rocky Mountain Power Idaho Results of Operations - December 2011 Revenue Normalization Adjustment to Income: Residential Commercial Industrial Public St & Hwy Special Contract 2 Special Contract 1-Firm Special Contract 1-Interruptible Special Contract I - Curtailed Total Adjustment to Tax: Accumulated Def. Income Tax Balance PAGE 3.2 TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED 440 1 (2,383,544) ID Situs (2,383,544) 442 1 (1,817,223) ID Situs (1,817,223) 442 1 (4,022,255) ID Situs (4,022,255) 444 1 (11,690) ID Situs (11,690) 442 1 32,983 ID Situs 32,983 442 1 249,000 ID Situs 249,000 442 1 105,397 ID Situs 105,397 442 1 622,446 ID Situs 622,446 (7,224,886) (7,224,886) 3.1.1 283 1 491,372 ID Situs 491,372 . L)escrrptuon Ot Adjustment: Included in actual revenue are a number of items that should not be reflected in regulatory results. These items include the BPA credit, acquisition commitment, the SMUD regulatory liability amortization, ECAM, and normalization of special contracts. This adjustment normalizes revenues by removing the effect of these items. lie Rocky Mountain Power Idaho Results of Operations - December 2011 Effective Price Change Adjustment to Income: Residential Commercial Industrial Public St & Hwy Special Contract 2 Special Contract 1-Firm Special Contract 1-Interruptible Special Contract I - Curtailed Total Type 2 Residential Commercial Industrial Public St & Hwy5 Special Contract 2 Special Contract 1-Firm Special Contract 1-Interruptible Special Contract 1 - Curtailed Total Type 3 PAGE 3.3 TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED BE 440 2 59,287 ID Situs 59,287 442 2 25,551 ID Situs 25,551 442 2 22,702 ID Situs 22,702 444 2 io ID Situs 10 442 2 5,436 ID Situs 5,436 442 2 4,440 ID Situs 4,440 442 2 79,960 ID Situs 79,960 442 2 42 ID Situs 42 197,428 197,428 3.1.1 440 3 4,075,660 ID Situs 4,075,660 442 3 2,060,645 ID Situs 2,060,645 442 3 4,307,806 ID Situs 4,307,806 444 3 5,012 ID Situs 5,012 442 3 443,414 ID Situs 443,414 442 3 387,053 ID Situs 387,053 442 3 5,403,165 ID Situs 5,403,165 442 3 55,520 ID. Situs 55,520 16,738,274 16,738,274 3.1.1 . LescnptIon ot Adjustment: This adjustment normalizes retail revenues for known and measurable changes through December 2012 including the annualization of the 4/25/2011 price change and the normilzation of the 2011 GRC settlement price change effective 1/10/2012. . . Rocky Mountain Power PAGE 3.4 Idaho Results of Operations - December 2011 S02 Emission Allowances TOTAL IDAHO Adjustment to Income: Remove 12 ME Dec 2011 Allowance Sales Add 12 ME Dec 2012 Amortization Adjustment to Rate Base: Regulatory Deferred Sales Adjustment to Taxes: Schedule M Deduction DIT Expense Accumulated Deferred Income Taxes ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED 4118 3 164,750 SE 6.274% 10,337 3.4.1 4118 3 (8,261,058) SE 6.274% (518,330) 3.4.2 (8,096,307) (507,993) 25398 3 (16,522,116) SE 6.274% (1,036,659) 3.4.2 SCHMDT 3 8,261,058 SE 6.274% 518,330 3.4.2 41010 3 3,135,154 SE 6.274% 196,711 3.4.2 190 3 6,270,308 SE 6.274% 393,423 3.4.2 I * Description of Adjustment: Over the years, the Company's annual revenue from the sale of sulfur dioxide ("SO2") emission allowances has been uneven. This adjustment amortizes sales prior to June 30, 2009, includes a reduction to rate base for the unamortized balance and the associated tax impacts. In Docket No PAC-E-07-05 revenue from S02 sales was amortized over 15 years. However, in Docket No. PAC-E-10-07 the Company agreed to shorten the amortization of the remaining balances to five years. Thus, this adjustment reflects the new five year amortization methodology. Revenue from the sales of SO2 emission allowances after June 30, 2009 are captured in the power cost recovery mechanism per Docket No. PAC-E-08-08. 101 Page 3.4.1 Rocky Mountain Power . Results of Operations - December 2011 S02 Emission Allowance Sales SAP Account 301947 Accumulated Year Month Amount Amount 2011 1 - - 2011 2 (78,000) (78,000) 2011 3 (41,737) (119,737) 2011 4 (4,504) (124,241) 2011 5 (1) (124,242) 2011 6 (40,509) (164,750) 2011 7 - (164,750) 2011 8 - (164,750) 2011 9 - (164,750) 2011 10 - (164,750) 2011 11 (164,750) 2011 12 - (164,750) Ref 3.4 Sales after June 2009 are passed back to customers via the Company's Energy Cost Adjustment Mechanism (ECAM). Refer to Order No. 30904 of Case No. PAC-E-08-08, Item 14. fl 0 . . Rocty Mountain Power Results of Operations - December 2011 S02 Emission Allowance Sales Description Date Booked Sales Prior to June 30, 2009 Beglnnin Ending Accumulated Amortization of the Period of the Period End Unamortized Balance Dec-II Dec-12 Current Period Amortization Beg Unamortized Balance Unrealized Gain SCHMAT Realized Gain SCHMDT DJ.T. Expense Accumulated Deterred Income Tax Accumulated DefelTed: Income Tax Dec-12 Dec-12 12 Months Ended Dec-11 12 Months Ended 12 Months Ended 12 Months Ended Dec-il Dec-12 May2005Saie May-05 2,065,357 1,496,232 569,125 284,563 Jun2005Sale 853.688 0 284,563 107,994 323,983 215,989 Jun-05 200 ,500 145,100 55,813 27,907 83,720 27,907 10,591 31,773 21,182 Dec 2005 Sale Dec-05 13958 9,895,021 4,063,479 2,031,739 6,095,218 2,031,739 771,065 2,313,196 1,542,131 Feb 2006 Sale Feb-06 12,995,000 9,154,247 3,840,753 1,920,376 5761,129 1,920,376 728,802 2,185,406 1,457,604 May 2006 Sale May-08 2,392,408 1,669,367 723,042 361,521 1,084,563 0 361,521 137,201 411.602 274,402 Jun 2006 Sale Jun-06 232,244 161,535 70,710 35,355 106,065 0 35,355 13,418 40,253 26,835 Mar 2007Sale Mar-07 2,322,500 1,568.981 753,519 376,760 1,130,279 376,760 142,984 428,952 285,968 2007 Sale Apr-07 3,727,548 2,509,888 1,217,660 608,830 1,826,491 0 608,830 231,057 693,171 462.114 v2007 Sale May-07 2,897.500 1,944,542 952,958 476,479 1,429,438 0 476,479 180,829 542,486 361,657 Oct 2007 Sale Oct-07 2,872,500 1,895,846 976,654 488,327 1,464,980 0 488,327 185,325 555,975 370,650 Dec 2007 Sale Dec-07 2,843,450 1,864,040 979,410 489,705 1,469,115 0 489,705 185,848 557,544 371.696 Apr 2008Sale Apr-06 1,192,027 770,841 421.186 210,593 631.779 0 210,593 79,922 239,767 159,844 Oct 2008Sale Oct-08 149.500 94,686 54.614 27,407 82,221 0 27,407 10,401 31,204 20,802 Nov 2008 Sale Nov-08 1393,500 879,455 514,045 257,022 771,067 257,022 97,543 292,628 195,085 Dec200BSale Dec 2,154,000 1,354,628 799,372 399,686 1,199,057 399,688 151,685 455,054 303,378 Jan 2009 Sale Jan-09 194,500 121,889 72,611 36,306 108,917 36,306 13.778 41,335 27,557 Apr 2009 Sale Apr-09 173,141 107,348 65.793 32,897 98,690 0 32.897 12,485 37,454 24,969 Jun 2009 Sale Jun-09 1,017.500 626,328 391,172 195,586 586,757 0 195,586 74.227 222.680 148,454 -, •'.? I,UUU ,(_t.l CP, U OCO I .1130 .1, tOO, 13 0,qUD.wz 0,.CIU,JtJ0 Ref #3.4 Ref # 3.4 Ref # 34 Ref #3.4 Ref #3.4 Page 3.4.2 Rocky Mountain Power PAGE 3.5 Idaho Results of Operations - December 2011 REC Revenues TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED EE Add December 2011 REC Revenues Reallocated According to RPS Eligibility: OR/CA/WA RPS Eligible: Reallocation of Dec 2011 Rev, for Non-RPS States 456 Adjustment for CA RPS Banking 456 Adjustment for OR RPS Banking 456 Adjustment for WA RPS Banking 456 OR/CA RPS Eli-gible Reallocation of Dec 2011 Rev, for Non-RPS States 456 Adjustment for CA RPS Banking 456 Adjustment for OR RPS Banking 456 CA RPS Eligible Reallocation of Dec 2011 Rev, for Non-RPS States 456 Adjustment for CA RPS Banking 456 Adjustment for OR RPS - Ineligible Wind 456 Adjustment for OR RPS - Ineligible Wind 456 Incremental Adjust Dec 2011 Revenues to Dec 2012 456 5.859% 560,326 3.5.2 Situs - 3.5.2 Situs - 3,5.2 Situs - 560,326 5.859% 991,931 3.5.2 Situs - 3.5.2 Situs - 3.5.2 991,931 5.859% 11,381 3.5.2 Situs - 3.5.2 Situs - 3.5.2 0.000% - 3.5.2 11,381 5.859% 395,683 3.5,3 . 1 9,562,931 SG 1 (432,911) CA 1 (7,029,144) OR 1 (2,100,876) WA 1 16,929,022 SG 1 (982,137) CA 1 (15,946,885) OR (0) 1 194,236 SG 1 (194,236) CA 1 (1,644,324) OR 1 1,644,324 OTHER 3 6,753,015 SG Description of Adjustment: A market for green tags or renewable energy credits ("RECs") has developed where the tag or "green" traits of qualifying power production facilities can be detached and sold separately from the power itself. These RECs may be applied to meet renewable portfolio standards in various states. Currently, California, Oregon, and Washington have renewable portfolio standards. As such, the Company does not sell California, Oregon, or Washington eligible RECs. Instead, the Company uses the renewable output to comply with current year or future year renewable portfolio requirements. This adjustment reallocates Oregon, California, and Washington SG factor amounts of the 12 months ending December 2012 estimated revenues to the Company's other jurisdictions, consistent with the agreement of the Multi-State Process (MSP) standing committee. Actual REC revenues are accounted for in the Company's ECAM filings as ordered by the Idaho Commission in Order No. 32196, Docket No. PAC-E-10-07. 0 S Rocky Mountain Power PAGE 3.5.1 Idaho Results of Operations - December 2011 (Cont.) REC Revenues TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED EEE Re-allocate Dec 2012 REC Revenues According to RPS Eligibility: OR/CA/WA RPS Eligible: Reallocation of Dec 2012 Rev, for Non-RPS States 456 3 916,695 SG 5.859% 53,712 3.5.3 Adjustment for CA RPS Banking 456 3 (41,499) CA Situs - 3.5.3 Adjustment for OR RPS Banking 456 3 (673,808) OR Situs - 3.5.3 Adjustment for WA RPS Banking 456 3 (201,388) WA Situs - (0) 53,712 OR/CA RPS Eligible Reallocation of Dec 2012 Rev, for Non-RPS States 456 3 1,862,894 SG 5.859% 109,154 3.5.3 Adjustment for CA RPS Banking 456 3 (108,076) CA Situs • 3.5.3 Adjustment for OR RPS Banking 456 3 (1,754,819) OR Situs - 3.5.3 - 109,154 CA RPS Eligible Reallocation of Dec 2012 Rev, for Non-RPS States 456 3 4,663 SG 5.859% 273 3.5.3 Adjustment for CA RPS Banking 456 3 (4,663) CA Situs - 3.5.3 Adjustment for OR RPS - Ineligible Wind 456 3 (33283) OR Situs - 3.5.3 Adjustment for OR RPS - Ineligible Wind 456 3 33,283 OTHER 0.000% 3.5.3 - 273 REC Revenues Summary: Total Type 1 REC Revenue 72,823,885 3.5.2 Total Type 3 REC Revenue 79,576,900 3.5.4 U Actual Dec 2011 REC Rev Eligible for CA/OR RPS 1 50 Adjustment for RI'S/Commission Order 1 SO Adjustment for RI'S/Commission Order 1 Situs Actual Dec 2011 REC Revenues- Reallocated totals Actual Dec 2011 REC Rev. Eligible for CA RI'S Only 1 SO Adjustment for RI'S/Commission Order 1 SO Adjustment for RI'S/Commission Order I Situs Actual Dec 2011 REC Revenues - Reallocated totals 43,801,414 708,360 11.501,583 3,437,602 6,922,146 18,512,067 2,566,481 153,177 Ref 3.5 16,929,022 273,777 4,445,303 1,328,615 2,675,374 7,154,819 991,932 59,202 (16,929,022) (982,137) (15,946,885) Rut 35 Ref 3.5 43,801,414 . - 4,766,217 9,597,520 25,666,886 3,558,412 212,379 11.816,350 191,095 3.102,793 927,365 1,867,394 4,994,018 692,362 41.323 - Ref 3.5 194,236 3,141 51,003 15,244 30,696 82.091 11.381 679 (194,236) (194,236 (1,644,324) 1,644324 Ret 3.5 Ref 3,5 11,816,350 - 1,509,473 942,809 1,898,090 5,076,110 703,743 42,002 1,644,324 . . . Rocky Mountain Power Results of Operations - December 2011 REC Revenues Adjustment to Reallocate Dec 2011 Revenue Dec 2011 - Actual REC Revenues CA/OR/WA RI'S Eligible Resources $ 17,206,121 Dec 2011 Actual REC CA/OR RPS Eligible Resources $ 43,801,414 Dec 2011 - Actual REC Revenues CA RI'S Eligible Resources $ 11816,350 Total Dec 2011 REC Revenues $ 72,823,885 Reallocate Dec 2011 REC Revenues for Renewable Portfolio Standards Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC Other SO Factor Amounts SO 100.000% 1.617% 26.258% 7.848% 15.803% 42.264% 5.859% 0.350% Actual Dec 2011 REC Rev Eligible for CA/OR/WA RI'S 1 SO Adjustment for RI'S/Commission Order 1 SO Adjustment for RI'S/Commission Order 1 Situs Actual Dec 2011 REC Revenues - Reallocated totals 17,206,121 278.259 4.518.065 1,350,363 2.719,165 7,271931 1,008,168 60,171 Ref 3.5 9,562.931 154,652 2.511,080 750,513 1,511,276 4,041,642 560.326 33.442 (9.562,931) (432,911) (7,029,144) (2,100,876 Ref 3.5 Ref 3.5 Ref 3.8 17,206,121 . - 4,230,441 11,313,573 1,568,494 93,613 Ref 3.5 Reallocated REC Revenues for Dec 2011 SO 26.686.189 431,571 7,007,386 2,094,373 4,217.345 11,278,552 1,563,639 93,323 - Slius (26,886,189) (1,609,284) (24,620,353) (2,100,876) - - - - 1,644,324 Actual Dec 2011 REC Revenues - Total Reallocated 72,823,885 - 1,509,473 5,708,826 15.726,051 42,056,569 5,830,649 347.994 1,644,324 8.13,5.1 Page 3.5.2 Incremental Adjust REC Rev - Eligible for CAIORIWA RPS 3 SO Adjustment for RPS/Commission Order 3 SO Adjustment for RPS/Commission Order . 3 Situs Incremental Adjust REC Revenues - Reallocated totals Incremental Adjust REC Rev - Eligible for CAIOR RIPS 3 SG Adjustment for RPSlCommission Order 3 SG Adjustment for RPS/Commission Order 3 Situs Incremental Adjust REC Revenues - Reallocated totals Incremental Adjust REC Rev - Eligible for CA RIPS Only 3 SO Adjustment for RPS/Commisston Order 3 SG Adjustment for RPSlCommission Order 3 SlUis Incremental Adjust REC Revenues - Reallocated totals 1,649,365 26,674 433,098 129,445 260,657 697,082 96,642 5.768 S.f 3.5 916,695 14,825 240,710 71,944 144,870 387,429 53,712 3,206 (916,695) (41,499) (673808) (201,388) R.f 3.5.1 S.f 3.5.1 W3.5.1 1,649,365 - - 405,527 1,084,510 150,355 8,974 4,819,972 77,849 1,265,651 378,279 761,723 2,037,095 282,419 16,856 S.f 3.5 1,862.894 30,127 489,168 146,203 294,402 787,327 109,154 6.515 (1,862,894) (108,076) (1,754,819) W3.6.1 R03,5.1 4,819,972 - - 524,481 1.056,125 2,824,422 391,573 23.370 283,678 4,588 74,489 22,263 44,831 119,892 16,622 992 - S.f 3.5 4,663 75 1,224 366 737 1,971 273 16 (4,663) (4,663) (33,283) . 33,283 S.f 3.5.1 S.f 3.5.1 283,678 42,431 22,629 45,568 121,863 16,895 1,008 33,283 . . . Rocky Mountain Power Results of Operations - December 2011 REC Revenues Incremental Adjustment from Dec 2011 to Dec 2012 Incremental Adjustment Calculation: REC Revenues Booked - 12 ME Dec 2011 $ 72,823,885 S.f. 3.5.2 REC Revenues Estimated - 12 ME Dec 2012 $ 79,576,900 s.f. 3.5.4 Incremental Adjustment - REC Revenues $ 6,753,015 R.f. 3.5 Incremental Adjustment to Dec 2011 (These numbers represent the difference between Pages 3.53 and 3.51) Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC Other SO Factor Amounts SO 100.00% 1.617% 26.258% 7.848% 15.803% 42.264% 5.859% 0.350% Reallocated Revenues - Incremental Adjustment SO 2,784.253 45,027 731,102 218,512 440,009 1.176,726 163,139 9,737 S.f 3.5.1 - Situs (2,784,253) (154,237) (2,461,910) (201,388) - - - 33,283 Page 3.5.3 $ 18,855,486 Ref 3.5.5 $ 48,621,388 Ref 3.5.5 $ 12,100,028 Ref 3.5.5 $ 79.576.900 Factor Total California Oregon Washington Wyoming Utah Idaho FERC Other SC 100000% 1.617% 26.258% 7.848% 15.803% 42.264% 5.859% 0.350% SO SG Situs SO SO Situs 18,855486 304.932 4,951,163 1,479,807 2.979.822 7.969,013 1,104,810 65.939 10,479,626 169,477 2,751,790 822,457 1,858,145 4.429,070 614,039 36,848 (10,479,626) (474409) (7,702,953) (2,302,284) 18,855,486 - - - 4,835,967 12.398,083 1,718,849 102,587 48,621,386 786,308 12,767,234 3,815,880 7,683,869 20,549,162 2,848,900 170,032 18.791,917 303,904 4.934,470 1,474,818 2,969,776 7,942,146 1,101.085 65,717 (18,791,917) (1,090,213) (17,701,704 48,621,386 - - 5,290,698 10,653,645 28,491,308 3,949,985 235,749 . . Rocky Mountain Power Results of Operations - December 2011 REC Revenues Reallocate Dec 2012 Revenue for Renewable Portfolio Standards Dec 2012- Estimated REC Revenues Eligible for CA/OR/WA RPS Dec 2012 - Estimated REC Revenues Eligible for CA/OR RPS Dec 2012 - Estimated REC Revenues Eligible for CA RPS Total Dec 2012 Estimated REC Revenues Reallocate Dec 2012 for Renewable Portfolio Standards SO Factor Amounts Estimated Dec 2012 REC Rev - Eligible for CAJORIWA RPS Adjustment for RPS/Commission Order Adjustment for RPS/Commission Order Estimated Dec 2012 REC Revenues - Reallocated totals Estimated Dec 2012 REC Rev- Eligible for CA/OR RPS Adjustment for RPS/Comrnission Order Adjustment for RPS/Commission Order Estimated Dec 2012 REC Revenues - Reallocated totals Estimated Dec 2012 REC Rev - Eligible for CA RPS Only Adjustment for RPS/Commiasioa Order Adjustment for RPS/Commiasion Order Estimated Dec 2012 REC Revenues - Reallocated totals Reallocated Revenues for 12 ME Dec 2012 Estimated Dec 2012 RPC Ravanuaa - Tntat RalIn,,tad 12,100,028 195,682 3,177,283 949,629 1,912.225 5,113,911 708,984 42.315 198,899 3,217 52,228 15,610 31,433 84,062 11.654 696 (198,899) (198,899) (1,677,607) 1,677,607 12,100,028 - 1,551,904 965,238 1,943,658 5,197,973 720,638 43,010 1,677,607 SC 29,470,442 476,598 7,738,488 2,312,885 4,657,354 12,455.278 1,726,778 103,060 - Situa (29,470,442) (1,763,521) (27,082.263) (2,302,264) - - - - 1,677,607 79,516,900 - 1,551,904 6,255,937 17,233,270 46,087,364 6,389,472 381,346 1,677,607 R.f 3.5.1 SO SO Situs Page 3.5.4 2 Renewable Energy Credits Eligible for CA/OR RPS Wind Generation - MWH 3,406,415 Above SG Factor Allocated Portion 72.12% Wind MWH Available for Sale 2,458,853 Known Wind Sales - MWh 1,520,986 Anticipated Additional Wind Credit Sales @ $31 157,490 $ Known Non-Wind Sales 97,860 Total Dec 2012 Estimated REC Revenues Eligible for CA/OR RPS $ L 45,017,397 3,131,5201 Rocky Mountain Power • Results of Operations - December 2011 REC Revenues Calculation Details of December 2012 Estimated REC Revenues Dec 2012 Estimated Renewable Enemy Credits From Wind Generation 1 - Renewable Energy Credits from Wind (Eligible for OR/CA/WA RPS) - MWH 2 - Renewable Energy Credits from Wind (Eligible for CA/OR RPS) - MWH 3- Renewable Energy Credits from Wind (Eligible for CA RIPS only) - MWH 1,155,863 3,406,415 293,514 Page 3.5.5 ie Energy Credits Eligible for ORICAIWA RPS Wind Generation - MWH 1,155,863 Above SG Factor Allocated Portion 64.28% Wind MWH Available for Sale 742,944 Known Wind Sales 514,304 18,740,058 Anticipated Additional Wind Credit Sales 0 $3 38.476 115.428 2012 Estimated RPS 3- Renewable Energy Credits Eligible for CA RPS Wind Generation - MWH 293,514 Above SG Factor Allocated Portion 98.38% Wind MWH Available for Sale 288,767 Known Wind Sales 145,946 Anticipated Additional Wind Credit Sales @ $31 24,034 169,980 $ Known Non-Wind Sales 181,704 Total Dec 2012 Estimated REC Revenues Eligible for CA RPS $ Please see Page 3.5.6 for details 6,213,397 72,103 6,285,500 5,814,528 2,100,028 f 3.5.4 Rocky Mountain Power Page 3.5.6 Results of Operations - December 2011 REC Revenues Calculation Details of Available Wind RECs Sold for $3 - RPS Eligible Generation (MWh) 12 ME Dec Ref 1 CNORJWA Eligible 1,155,863 NPC Study 2 CA/OR Eligible 3,406,415 NPC Study 3 CA Eligible 293,514 NPC Study 4 Total Generation 4,855,792, _ SG Factor Allocation Portion (°') 12 ME Dec 2012 Ref 5 CA/OR/WA Eligible 64.28% 6 CA/OR Eligible 72.12% 7 CA Eligible 98.38% - RECs Available for Sale (MWh) 12 ME Dec Ref 8 CA/OR/WA Eligible 742,944 Line 1 * line 5 9 CA/OR Eligible 2,456,853 Line 2 * line 6 10 CA Eligible 288,767 Line 3 * line 7 11 Total 3,488,565 Page 3.5.5 Page 3.5.5 Page 3.5.5 Page 3.5.5 Page 3.5.5 Page 3.5.5 l ie Known REC Sales (MWh) 12 ME Dec 2012 Ref 12 CA/OR/WA Eligible 514,304 13 CA/OR Eligible 1,520,986 14 CA Eligible 145,946 15 Total 2,181,236 - Remaining RECs Available for Sale (MWh) 12 ME Dec Ref 16 CA/OR/WA Eligible 228,640 Line 8 - Line 12 17 CA/OR Eligible 935,867 Line 9- Line 13 18 CA Eligible 142,821 Line 10 - Line 14 19 Total 1,307,329 Ratio of Remaining RECs Available for Sale (°') 12 ME Dec 2012 Ref 20 CA/OR/WA Eligible 17% Line 16/Line 19 21 CA/OR Eligible 72% Line 17 / Line 19 22 CA Eligible 11% Line 18/Line 19 23 Total 100% RECs Available for Sale Actually Sold (MWh) 12 ME Dec Ref 2012 24 CY 2012 = 220,000 RECs Sold (') 220,000 25 Total 220,000 Forecast REC Sales by Eligibility (MWh) 12 ME Dec Ref 26 CA/OR/WA Eligible 38,476 Line 20 * Line 25 27 CA/OR Eligible 157,490 Line 21 * Line 25 28 CA Eligible 24,034 Line 22 * Line 25 29 Total 220,000 (1) The Company anticipates it will sell 600,000 unbundled RECs during 2012. At the time of preparing this filing, the Company had sold 380,000 of those RECs which are included on page 3.5.4 in the known non wind sales. Thus, this estimates the RPS eligibility of the remaining 220,000 RECs. Page 3.5.5 Page 3.5.5 Page 3.5.5 Rocky Mountain Power Idaho Results of Operations - December 2011 Wheeling Revenue Adjustment to Revenues: Other Electric Revenues Other Electric Revenues Other Electric Revenues Other Electric Revenues Other Electric Revenues Total Wheeling Revenue Adjustment Wheeling Imbalance Expense Adjustment Detail: Actual Wheeling Revenues 12 ME December 2011 Total Adjustments Normalized Wheeling Revenues PAGE 3.6 TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED 456 1 (2,815,493) SG 5.859% (164,970) 3.6.2 456 1 - SE 6.274% - 3.6.2 456 2 - SG 5.859% - 3.6.2 456 3 (107,410) SG 5.859% (6,294) 3.6.2 456 3 (574,889) SE 6.274% (36,071) 3.6.2 (3,497,792) (207,334) 3.6.2 566 1 (923,037) SG 5.859% (54,084) 73,666,512 B (3,497,792) 3.6.2 70,168,719 3.6.2 Description of Adjustment: This adjustment reflects the level of wheeling revenues the Company expects in the 12 months ending December 2012 by adjusting the actual revenues for the 12 months ended December 2011 for normalizing, annualizing and pro forma changes. Imbalance penalty revenue and expense is removed to avoid any impact on regulated results. The final outcome of the Company's transmission rate case with FERC is not yet known and its potential impact is not included in the adjustment. 0 . H 0, 0) (V 0. lIIHhIILIIIIIOhIiiII1IHIIIIIILLIIiIIIIIIIIIJhIIIIlHIIIIIIIIl IIIIILIIIIIIIIIIIIIIIIIIIILIIIIIIIOIIIILIIIIIIIIIIHIIIIOIIIIIII 1IIIi1IIIIJOIIIIIIIHhIHIIIIIIIdhIhIHhIIIIIIIIIIIIIII1OhII 111111 IIIkIOIIIIIIIHIIIhIIIIIIIIbIIILIOIIIIHOhIIIIIIIIIIIII IIIIIkIOkIIIIIIIINhIIIIIIIIIIIOhlIIIIIlIOII1IIIIllhIIIIII1IH llhIilIIICIllOIOIIIllIOLIkIIIOiIOIIIIIIIIIIllhlIIOIllhIIIO HOILIlIIIIIIIIiIIIOhIIIHIhIIIlOIIIIHlIiIIlOIHIIHlOI IIIIIIIIliLIIIIIIIiiIIIIllIbIIIkhlIIJIIIIIIOIIiIIIIIIIIIIlIIIh lldIkIIIIIIIIIHIIIhIIIIhIIIIIIIlIIIIllhIIIIOIIHIHIIILL II1IlIiIILiIhIJIIIJIIIJIIIIllIOIIIIOINIIOIIIiIIk IIlII1III IIiIILIIIIIi1i IlL 1111111 IihIhIIIIIIH IlIIIlIlIllIIIIIIIIIllIIIhlIIIlIIIIIIIIIIIIIIIIII11I1III1IIIlII1 Il1IIIIIIIIIIIOIIIIIIIIIIIIIIIOIIIIIIlIIIIllhIIIII1IIIIIIIIhIlII1I IIIIIIIIOIIIIIIIIIIHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 11101111 flUb 0011IIILIII000LI000000IIHIIIIII llIlIl11IlIILlllIIIlIJIllIIlJlIlLllllJlIIlLllIIIlllUIlIllI llIIilhIlllIIlIIHhlIlll1llLlJihIllIiIIlllIIIIlIIIlIIllllIII IIIIIIIIOhIIIIIIIIIII IIHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 111111 0 . I- 0.'" I ! 40 Ely o I I F . . . Rocky Mountain Power Results ofOperellon. - Docennb.r 2011 Wheeling Ravens. Arustmeni De5veryl Schedule 3 Schedule 3 Unreserved Legacy Legacy Non-Pets ST Fine Use of Ancillary SpirriSup: Disttihtdbs Schedule I Regulatiord Regulatinni GL Oosonpton Network Pt-to-Pt Reoaloa Use Date-[.Contracts Contracto Wheeling Wheeling Facet/on SpiriScp C&T Met." Scheduling Trans. CM Penalties Penalties GL Account # 301912 302990 302991 302982 302983 301916 301917 301922 301926 302901 301972 301873 301966 301967 301668 301869 505961 505963 Total Ad) Type lemove netwodc,ccrsrals as olrengao covered hr estimates 15,515 116,000.00 . 131,515 Rornovn refund ofEnetdeferral fee 81050 Reverse unreserved use charges: Black Hills, 13,578.00 - _______ _______ 81,500 13,578 Reverse unreserved ow charges: Corretelation. 9245899 - - 32.459 Reoatse unreserved use charges: Poruaran 32,691.48 32,961 Reverse unreserved use charges: lberdrota. 51,69124 51,891 Reverse osreserved use charges: NentEra. 33096993 _________ -_________ ________ 230,061 Reverse rnseoe,ved use charges: Southern ________ _________ _________ _________ _________ _________ ________ _________ _________ Csltlornlaltdicoo. (47,001.85) (47,002 lemons DOT control area corsica charge as - contract tofloiraled. 78,490.82 78,491 A€ DOT seslemest for Hunter II reserves less projection for aneuelicebonnfrevenue. 39.91061 113,591.51 153,502 Decrease to use of lac88ies charge for POSE - - Male per contract reducitort Estimated reconro for non-lion for 150mw avelable in 2012. Jut/mated decrease to use of fecfgleu charge for POSE and SCE. 45,000 45,860 Reverse Non-fhsn rouge f son IDWP as customer rouge 096991 and PnsOgrly one-tOne. 574,88927 574,889 AEP Long-tam pt-to-pt, 3 M deferral fee (6015 _________ _________ _________ _________ _________ _________ _________ _________ (6.075 Decrease to use of fad/ties charge for POSE - Mats per contract reduction. Eothnated revenue for win-finn for 150" available in 2012. 3500001' 3,500,000 lrrerdmia: 150mw pt-to-pt aBed/re 111112 deferred - to 111113. Assume dart of 11112013 (303,750) _______ _______ ________ ________ _______ ________ ________ (303,750 owereol5o mm pt-to-pt effectIve 411112. Annualize to Dec 2ol2 -(2,733,751 12.133,7551 Sacramento Mrosclpet Utility District: 00mw p1-to-pt effndtfced/1/12-defansrlto3/1/2013 (131,625' - (131,6251 mel contract aol/mated start of 11/112012 (263,250 _________ _________ _________ _________ _________ _________ _________ _________ (263,2501 Remove Colombia Esergy Partners 100 Mw pt-to- pIcs contract lermrrrated. 248,225.81 784,274.10 1,012,500 Remove 6mw Seattle Clip Ugid contract tormiretlunelfactfve3ll/2012. 121,500 Removal of imbalance penal/mo as penalties incurred are eccrsred arel ref/salad to ens-offending crotomams. 56,283 868,754 923.037 Test Period Incremental Adjsstnrsut, 16,515 (2,552,349) 764,274 429,848 (435.375) - 70,491 574,809 - 3,545,000 30,811 113,582 - - - 56,283 888,754 3.497,79Z Accs,m Test Period 10101$ (1,607.820) (11,623,580) 0,716) - (486,000) (4,443,921) (15,692,842) (10.735,563) (2,024,920) (18,813.843) (834,362) (2,472.236) (412.498) (144.444) (63,449) (562.512) - - (70,168.718) Allocation Pastor SO SO SO SO SO SO SO SE 5(3 SO SO 00 012 SO SO SO SO SO I Type I adjustments (Nonnaize forold of and one-t/meadfs) 15.515 450,726 784,274 429,948 - - 79.491 . - - 39,811 113,692 - - - - 868,754 2,815,493 2 Type 2 ad)ostmerdn )Anrtualre changes that occur during the lost period) Type 3 adjosfwects (Pmforsna known and measroebla changes oresthnatod changes) Total 15,515 (2,552,349) 764,274 429,948 (435.375) - 79,491 574,889 - 3,545.880 39,811 113,592 - - - - 56,283 806,754 3.497.792 Wheeiarg Imbalance Total 923.037 3 3 3 3 Page 3.8.2 Rocky Mountain Power Idaho Results of Operations - December 2011 Ancillary Revenue S Adjustment to Revenue: Ancillary Contract Renewal PAGE 3.7 TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED 456 3 3,964,076 SG 5.859% 232,269 3.7.1 L)escrtptlon ot Adjustment: This adjusts revenue to account for the contract the Company entered into with Seattle City Light (SCL) to receive real time output from SCL's share of the Stateline wind farm and return power two months later, which was renewed in December 2011. The ancillary revenue booked in the twelve months ended December 2011 is adjusted to reflect the expected revenue for the twelve months ended December 2012 per the terms of the new contract, consistent with net power costs treatment in adjustment 5.1. 0 Page 3,7.1 PacifiCorp . Results of Operations - December 2011 Ancillary Services Revenue Ancillary Revenue Adjustment Calculation Revenue FERC Acct Account Acc.Text Locatn Factor YE Dec 2011 YE Dec 2012 Adjustment 4562300 301959 Wind-based And Rev 70 SG 5420,341 9,384,418 3,964,076 Ref 3.7 l ie E-1 fl' . . IDAHO 2010 PROTOCOL Page 4.0 Total O&M Adjustments (Tab 4) TOTAL 4.1 4.2 4.3 4.4 4.5 4.6 Miscellaneous Wage and Wage and General Expense Employee Benefit - Employee Benefit - Class 1 DSM Remove Non- DSM Revenue and Total Normalized and Revenue Annualization Pro Forma Program Costs Recurring Entries Expense Removal 1 Operating Revenues: 2 General Business Revenues - - - - - 3 Interdepartmental - - - - - 4 Special Sales - - - - - - - 5 Other Operating Revenues (5,356,975) - - - - - (5,356,975) 6 Total Operating Revenues (5,356,975) - - - - (5,356,975) 8 Operating Expenses: 9 Steam Production 263,161 - 15,409 (27,198) - - - 10 Nuclear Production - - - - - - 11 Hydro Production 170,469 - 2,226 (3,929) - - - 12 Other Power Supply 627,595 - 5,569 (9,829) 471,730 (33,666) - 13 Transmission 8,156 - 2,943 (5,195) - - - 14 Distribution 118,596 - 13,399 (23,650) - - - 15 Customer Accounting 261,651 (427) 6,121 (10,805) - - - 16 Customer Service & Info (5,365,652) (7,599) 1,221 (2,156) (143) - (5,356,975) 17 Sales - - - - - 18 Administrative & General 1.421,371 (9,061) 12,761 (22,525) (184) - 19 Total O&M Expenses (2,494,653) (17,096) 59,649 (105,287) 471,403 (33,666) (5,356,975) 20 Depreciation - - - - - - 21 Amortization - - - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (1,013,950) 2,220 (19,929) 35,177 (157,500) 11,248 (182,164) 24 State (137,779) 302 (2,708) 4,780 (21,402) 1,528 (24,753) 25 Deferred Income Taxes 220,284 - - - - - 206,917 26 Investment Tax Credit Ad). - - - - - - - 27 Misc Revenue & Expense 10,441 10,441 - - - - - 28 Total Operating Expenses: (3,415,657) (4,123) 37,012 (65,330) 292,501 (20,890) (5,356,975) 29 30 Operating Rev For Return: (1,941,318) 4,123 (37,012) 65,330 (292,501) 20,890 - 31 32 Rate Base: 33 Electric Plant In Service - - - - - 34 Plant Held for Future Use - - - - - - - 35 MIsc Deferred Debits (39.201) - - - - 36 Elec Plant Acq Ad) - - - - - - 37 Nuclear Fuel 38 Prepayments - - - - - - 38 Fuel Stock 40 Material & Supplies - - - - 41 Working Capital - - - - - - 42 Weatherization Loans - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant: (39,201) - - - - - 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - - 48 Accum Proc For Arnorl - - - - - - 49 Accum Def Income Tax (138,848) - - - - (69,526) 50 Unamortized ITC - - - - - - 51 Customer Adv For Conat 52 Customer Service Deposits 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions: (138,848) - (69,526) 56 57 Total Rate Base: (178,050) 58 59 60 Estimated ROE impact -0.522% 0.001% -0.010% 0.018% 1 -0.079% 0.006% 0.001% 81 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (2,872,764) 6,645 (59,649) 105,287 (471,403) 33,686 - 67 Other Deductions 88 Interest (AFUDC) - - - - - - 69 Interest 70 Schedule M' Additions (682,097) . - - - - (545,221) 71 Schedule "M" Deductions (520,081) - - - - - - 72 Income Before Tax (3,034,779) 6,645 (59,649) 195,287 (471,403) 33,666 (545,221) 73 74 Stale Income Taxes (137,779) 302 (2,708) 4,780 (21,402) 1,528 (24,753) 75 76 Taxable Income (2,897,000) 6,343 (56,941) 100,507 (450,001) 32,138 (520,468) 77 78 Federal Income Taxes (1,013,950) 2,220 (19.929) 35,177 (157,500) 11,248 (182,164) IDAHO 2010 PROTOCOL Page 4.0.1 Total O&M Adjustments (Tab 4) TOTAL 4.7 4.8 4.9 4.10 4.11 4.12 4.13 . ID Pension Affiliate Cross Generation Memberships & Expense - Cash Charge Adjustment Overhaul Expense Insurance Expense Incremental O&M Subscriptions intervenor Funding Basis 1 Operating Revenues: 2 General Business Revenues - - - - - - 3 lnterdepértmental - - - - - - - 4 Special Sales - - - - - - 5 Other Operating Revenues - - - - - - 6 Total Operating Revenues - - - - - - 8 Operating Expenses: 9 Steam Production - (363,941) - 638,891 - - - 10 Nuclear Production - - - - - - - 11 Hydro Production - - - 172,173 - - 12 Other Power Supply (75,034) 17,592 251,234 - - - 13 Transmission - - 10,408 - - - - 14 Distribution - - 128,848 - - 35 Customer Accounting - - - - - - - 16 Customer Service & Info - - - - - - 17 Sales - - - - - - - 18 Administrative &General (8,712) (495,676) - (52,794) 15,105 1,817,383 19 Total O&M Expenses (8,712) (438,976) (338,827) 1,062,297 (52,794) 15,106 1,817,383 20 Depreciation - - - - - - 21 Amortization - - - - - - - 22 Taxes Other Than Income - - - - 23 Income Taxes: Federal 2,911 146,666 223,534 (354,924) 17,639 13,030 (607,579) 24 State 396 19,929 30,375 (48,228) 2,397 1,771 (82,560) 25 Deferred Income Taxes - - 33,477 - - (20,534) 423 26 Investment Tax Creist Adj. - - - - - - 27 Misc Revenue & Expense - - - - - - 28 Total Operating Expenses: (5,406) (272,380) (51.442) 659,145 (32,758) 9,372 1,127,668 29 30 Operating Rev For Return: 5,408 272.380 51,442 (659,145) 32,758 (9,372) (1,127,668) 31 32 Rate Base: 33 Electric Plant In Service - - - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits . - - - (39,201) - 36 51cc Plant Acq Ad) 37 Nuclear Fuel - - - - - - - - 38 Prepayments - - - - - 39 Fuel Stock - - - - - 40 Material & Supplies - - - - - - 41 Working Capital - - - - 42 Weatherlzation Loans - - - - - - - 43 Misc Rate Base 44 Total Electric Pleas - - - - - (39,201) 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - 48 Accunt Prov For Amort - - - - - - 49 Accum Def Income Tax - - (33,477) - - 14,878 (50,723) 50 Unamortized ITC - - - - - - 51 Customer Ads For Conel - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions: - - (33,477) - - 14,878 (50,723) 56 57 Total Rate Base: - - (33,477) - - (24,323) (60,723) 58 59 60 Estimated ROE impact 0.001% 0.074% 0.015% -0.178% 0.009% -0.002% -0.304% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 8.712 438,975 338,827 (1,062,297) 52,794 (15,105) (1,817,383) 67 Other Deductions 68 Interest (AFUDC) - - - - - - - 89 Interest - - - - - - 70 Schedule M' Additions - - (174,962) - - 39,201 (1,115) 71 Schedule M" Deductions - - (505,177) - - (14,904) - 72 Income Before Tax 8,712 438,975 669,043 (1.062,297) 52,794 39,000 (1,818,498) 73 . 74 State Income Taxes 396 19,929 30,375 (48,228) 2,397 1,771 (82,560) 75 76 Taxable Income 8,317 419.045 638,688 (1,014,089) 50,397 37.230 (1,735,939) 77 78 Federal Income Taxes 2,911 146,666 223,534 (354.924) 17,639 13,030 (607,679) IDAHO 2010 PROTOCOL Page 4.0.2 Total O&M Adjustments (Tab 4) TOTAL 4.14 4.15 0 0 0 0 0 . Uncollectible Expense Outside Services 0 0 0 0 0 1 Operating Revenues: 2 General Business Revenues - - - - - 3 Interdepartmental - - - - - 4 Special Sales - - - 5 Other Operating Revenues - - - - - - 6 Total Operating Revenues - - - - - - 8 Operating Expenses: 9 Steam Production - - - - - 10 Nuclear Production - - - 11 Hydro Production - - - - - 12 Other Power Supply - - - - - - 13 Transmission - - - - - 14 Distribution - - - - - - 15 Customer Accounting 266,761 - 16 Customer Service & Info - - - - - 17 Sales - - - 18 Administrative & General - 165,072 - - 19 Total O&M Expenses 266,761 165,072 - - - - 20 Depreciation - - - - - - - 21 Amortization - - - - - - 22 Taxes Other Than Income - - - - - - 23 Income Taxes: Federal (89,127) (55,152) - - - 24 State (12,111) (7,494) - - - - 25 Deferred Income Taxes - - - - - - 26 Investment Tax Credit Adj. - - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses: 165,522 102,425 - - - - - 29 30 Operating Rev For Return: (165,522) (102,425) - - - - 31 32 Rate Base: 33 Electric Plant In Service - - - - - - - 34 Plant Held for Future Use - - - - . 35 MIsc Deferred Debits - - - - 36 Elec Plant Acq Ad) - - - - - 37 Nuclear Fuel - - - - - 38 Prepayments - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - - 41 Working Capital - - - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - 44 Total Electric Plant: - - - - - - 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - - 48 Acoum Pray For Amort 49 Accum Def Income Tax - - - - - - - 50 Unamortized ITC - - 51 Customer Adv For Corel - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions: - - - - - - - 56 57 Total Rate Base: - - - - - - - 58 59 60 Estimated ROE impact -0.045% -0.028% 0.000% 0.000% 0.000% 0.000% 0.000% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (266,761) (165.072) - - - - - 67 Other Deductions 68 Interest (AFUDC) - - - - - - - 69 Interest - - - - - - - 70 Schedule M Additions - - - - - - - 71 Schedule M Deductions - - - - - - - 72 Income Before Tax (266,761) (165,072) - - - - - . 73 74 State Income Taxes (12,111) (7,494) - - - - 75 76 Taxable Income (254,650) (157,577) - - - - - 77 78 Federal Income Taxes (89,127) (55,152) - - - - - . Rocky Mountain Power PAGE 4.1 Idaho Results of Operations - December 2011 Miscellaneous General Expense and Revenue TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Revenue: Gains on Property Sales 421 1 (269,748) SG 5.859% (15,805) Gains on Property Sales 421 1 (20,186) OR Situs - Gains on Property Sales 421 1 (146,248) UT Situs - Gains on Property Sales 421 1 (28,945) NUTIL 0.000% - Gains on Property Sales 421 1 465,128 SO 5.647% 26,266 - 10,461 Loss on Property Sals 421 1 346 UT Situs - Loss on Property Sales 421 1 (346) SO 5.647% (20) - (20) Adjustment to Expense: Non-utility Flights 921 1 (1,786) SO 5.647% (101) Customer Accounts 903 1 (11,058) CN 3.858% (427) Advertising Expense 909 1 (196,953) CN 3.858% (7,599) Advertising Expense 909 1 (8,311) OR Situs - Advertising Expense 909 1 (279) UT Situs - Office Supplies & Exp 921 1 (27,383) SO 5.647% (1,546) Outside Services 923 1 (99,837) SO 5.647% (5,638) Miscellaneous General Expense 930 1 (11,600) UT Situs - Regulatory Commission Expense 928 1 (1,775) ID Situs (1,775) Regulatory Commission Expense 908 1 1,775 UT Situs - Total Miscellaneous General Expense Removal (357,206) (17,086) 4.1.1 ..escription OT Iajustment: This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non- regulated accounts. It also reallocates gains and losses on property sales to reflect the appropriate allocation. . 0 Rocky Mountain Power . Page 4. 1.1 Results of Operations - December 2011 Misc. General Expense & Revenue Adj. Description FERC Factor Amt to Exclude FERC 421 - (Gain)/Loss on Sale of Utility Plant Gains on Property Sales 421 SG 269,748 Gains on Property Sales 421 OR 20,186 Gains on Property Sales 421 UT 146,248 Gains on Property Sales 421 NUTIL 28,945 Gains on Property Sales 421 SO (465,128) Loss on Property Sales 421 UT (346) Loss on Property Sales 421 SO 346 (U) Non-utility Flights Office Supplies and Expenses 921 SO 1,786 1,786 FERC 903 - Customer Accounts Miscellaneous 903 CN 11,058 FERC 909 - Informational & Instructional Advertising Festivals 909 OR 251 Miscellaneous 909 CN 2,624 Legislative 909 CN 5,561 Donations 909 OR 197 Blue Sky 909 CN 6,233 Blue Sky 909 OR 8,060 Blue Sky 909 UT 279 Promotional 909 CN 179,356 DSM 909 CN 1,120 Sponsorships 909 CN 1,861 205,543 FERC 921 - Office Supplies & Expenses Charitable Donations and Sponsorships 921 SO 13,343 Employee Expenses 921 SO 4,167 Legislative & Lobbyist 921 SO 5,790 DSM Costs 921 SO 4,083 27,383 FERC 923 - Outside Services Miscellaneous 923 SO (53) Blue Sky 923 SO 99,890 99,837 FERC 928 - Regulatory Commission Expense 2010 EMBE Project 928 ID 1,775 2010 EMBE Project 908 UT (1,775) FERC 930 - Misc General Expense EDCU Other Contribution 930 UT 11,600 11,600 TOTAL MISC GENERAL EXPENSE REMOVED . 357,206 Ref 4.1 Rocky Mountain Power PAGE 4.2 Idaho Results of Operations - December 2011 . Wage and Employee Benefit - Annualization TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED 500 2 166,776 SG 5.859% 9,772 501 2 (124) SE 6.274% (8) 512 2 96,338 SG 5.859% 5,645 535 2 17,990 SG-P 5.859% 1,054 535 2 12,429 SG-U 5.859% 728 545 2 5,345 SG-P 5.859% 313 545 2 2,229 SG-U 5.859% 131 548 2 17,417 SG 5.859% 1,021 553 2 6,191 SG 5.859% 363 557 2 71,429 SG 5.859% 4,185 560 2 32,870 SG 5.859% 1,926 571 2 17,359 SG 5.859% 1,017 580 2 51,066 ID Situs 1,971 580 2 66,119 SNPD 4.640% 3,068 593 2 93,605 ID Situs 7,554 593 2 17,382 SNPD 4.640% 806 903 2 74,642 CN 3.858% 2,880 903 2 44,998 ID Situs 3,241 908 2 5,430 CN 3.858% 209 908 2 67 OTHER 0.000% - 908 2 12,962 ID Situs 1,012 920 2 7,314 ID Situs 1,026 920 2 202,089 SO 5.647% 11,412 935 2 (96) ID Situs - 935 2 5,720 SO 5.647% 323 1,027,546 59,649 4.3.2 Adjustment to Expense Steam Operations Fuel Related - Non-NPC Steam Maintenance Hydro Operations Hydro Operations Hydro Maintenance Hydro Maintenance Other Operations Other Maintenance Other Expenses Other Expenses Transmission Operations Distribution Operations Distribution Operations Distribution Maintenance Distribution Maintenance Customer Accounts Customer Accounts Customer Services Customer Services Customer Services Administrative & General Administrative & General Administrative & General Administrative & General L)escriptlon of Adjustment: The Company has several labor groups, each with different effective contract renewal dates. This adjustment annualizes the wage increases that occurred during the twelve month period ended December 2011 for labor charged to operations and maintenance accounts. See page 4.3.1 for more information on how this adjustment was calculated. (294,377) SG 5.859% (17,249) 219 SE 6.274% 14 (170,046) SG 5.859% (9,964) (31,754) SG-P 5.859% (1,861) (21,938) SG-U 5.859% (1,285) (9,435) SG-P 5.859% (553) (3,935) SG-U 5.859% (231) (30,743) SG 5.859% (1,801) (10,927) SG 5.859% (640) (126,079) SG 5.859% (7,387) (58,019) SG 5.859% (3,400) (30,640) SG 5.859% (1,795) (90,137) ID Situs (3,478) (116,707) SNPD 4.640% (5,415) (165,223) ID Situs (13,333) (30,680) SNPD 4.640% (1,423) (131,751) ON 3.858% (5,083) (79,425) ID Situs (5,721) (9,585) ON 3.858% (370) (118) OTHER 0.000% - (22,879) ID Situs (1,786) (12,910) ID Situs (1,811) (356,709) SO 5.647% (20,144) 169 ID Situs - (10,097) SO 5.647% (570) (1,813,728) (105,287) 4.3.2 Steam Operations 500 3 Fuel Related - Non-N PC 501 3 Steam Maintenance 512 3 Hydro Operations 535 3 Hydro Operations 535 3 Hydro Maintenance 545 3 Hydro Maintenance 545 3 Other Operations 548 3 Other Maintenance 553 3 Other Expenses 557 3 Other Expenses 560 3 Transmission Operations 571 3 Distribution Operations 580 3 Distribution Operations 580 3 Distribution Maintenance 593 3 Distribution Maintenance 593 3 Customer Accounts 903 3 Customer Accounts 903 3 Customer Services 908 3 Customer Services 908 3 Customer Services 908 3 Administrative & General 920 3 Administrative & General 920 3 Administrative & General 935 3 Administrative & General 935 3 [T1 Rocky Mountain Power PAGE 4.3 Idaho Results of Operations - December 2011 . Wage and Employee Benefit- Pro Forma TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense Description of Adjustment: The Company has several labor groups, each with different effective contract renewal dates. This adjustment recognizes increases that have occurred, or are projected to occur during the twelve month period ending December 2012. See page 4.3.1 for more information on how this adjustment was calculated. . Rocky Mountain Power Page 4.3.1 Results of Operations - December 2011 Wage and Employee Benefit Adjustment The unadjusted, annualized (12 months ended December 2011), and pro forma period (12 months ending December 2012) labor expenses are summarized on page 4.3.2. The following is an explanation of the procedures used to develop labor expenses utilized in this adjustment. 1.Actual December 2011 total labor related expenses are identified on page 4.3.2, including bare labor, incentive, other labor, pensions, benefits, and payroll taxes. 2.Actual December 2011 expenses for regular time, overtime, and premium pay were identified by labor group and annualized to reflect wage increases during the base period. These annualizations can be found on page 4.3.3. 3.The annualized December 2011 regular time, overtime, and premium pay expenses were then escalated prospectively by labor group to December 2012 (see page 4.3.4). Union costs were escalated using the contractual and target rates found on page 4.3.5. Non-union costs were escalated using the actual rates for 2012. 4.Compensation related to the Annual Incentive Plan is included at the 2012 target level. The Annual Incentive Plan is the second step of a two-stage compensation philosophy that provides employees with market average compensation with a portion at risk and based on achieving annual goals. Union employees do not participate in the Company's Annual Incentive Plan; instead, they receive annual increases to their wages that are reflected in the escalation described above. 5.Pro forma December 2012 pension and employee benefit expenses are based on either the 2012 actuarial projections or are calculated by using actual December 2011 data escalated to December 2012. These expenses can be found on page 4.3.7. 6.Payroll tax calculations can be found on page 4.3.8. r S 0 Page 4.3.2 Rocky Mountain Power Results of Oneratlons -December2011 Wage and Employee Benefit Adjustment Annualized Pro Forma Account Description December 2011 December 2011 Adjustment 12 Months Ending December 20`12 Adjustment 5001XX Regular Ordinary Time 420965,964 422,162,068 1196.104 428,928,174 6,766.106 5002XX Overtime 58,920,379 59,087,792 167,412 60,034,808 947,016 5003XX Premium Pay 7,225,587 7,246,118 20,530 1,384,047 7,362,253 116,135 Subtotal for Escalation 487,111,931 488,495,978 498,325,235 7,829,258 5005XX Unused Leave Accrual 2,890,134 2,898,346 8,212 2,944,799 46,453 500600 Temporary/Contract Labor - - - - - 500700 Severance/Redundancy (1) 42,953 42,953 - 42,953 - 500850 Other Salary/Labor Costs 4,127,597 4,127,597 - 4,127,597 - 50109X JO Cutbacks (1,066,196) (1,069,226) (3,029) 1,389,229 - - (1,086,363) (17,137) Subtotal Bare Labor 493,106,419 494,495,649 502,354,222 7,858,573 500410 Annual Incentive Plan 27,627,365 27,827,365 34,331,148 6,703,783 Total Incentive 27,627,365 27,627,365 34,331,148 8,703,783 500250 Overtime Meals 1,051,389 1,051,369 1,051,369 - 500400 Bonus and Awards 779,265 779,265 - 779,265 501325 Physical Exam 2,671 2,671 - 2,671 - 502300 Education Assistance 248,697 248,697 - 248,697 - 580899 Mining Salary/Benefit Credit (263,000) (263,000) 1,389,229 (263,000' - Total Other Labor 1,019,003 1,819,003 1,819,003 Subtotal Labor and Incentive 522,552,787 523,942,016 538,504,373 14,562,357 50110X Pensions (2) 34,253,193 34,253,193 34,253,193 - 501115 SERP Plan 3,437,312 3,437,312 - - (3,437,312) 50115X Post Retirement Benefits - FAS 106 (2) 15,417,672 15,417,672 - 1,454,632 (13,983,040) 501160 Post Employment Benefits - FAS 112 6,465,294 6,465,294 - 6,587,579 122,285 Total Pensions 59,573,470 59,573,470 42,295,404 (17,278,066) 501102 Pension Administration 117,456 117,456 - 117,456 - 50112X Medical 59,668,822 59,668,822 - 57,212,564 (2,456,258) 501175 Dental 1,941,815 1,941,815 - 2,238,807 294,992 501200 Vision 254,188 254,188 - 250,945 (3,243) 50122X Life 927,228 927,228 - 944,766 17,538 501250 401(k) 18,881,380 18,881,380 - 19,871,892 790,513 501251 401(k) Administration 522,057 522,057 - 522,057 - 501252 401(k) Fixed 16,223,530 16,223,530 - 16,530,384 306,854 501275 Accidental Death & Disability 49,868 49,868 50,811 943 501300 Long-Term Disability 3,193,897 3,193,897 - 3,254,307 60,410 5016XX Worker's Compensation 1,617,002 1,617,002 - 1,647,587 30,584 502900 Other Salary Overhead 1,713,198 1,713,198 - - 99,243 1,713,198 Total Benefits 105,110,442 105,110,442 104,152,775 (957,667) Subtotal Pensions and Benefits 164,883,912 164,683,912 146,448,179 (18,235,734) 580500 Payroll Tax Expense 36,395,438 36,494,881 37,540,747 1,046,066 580700 Payroll Tax Expense-Unem ployment 3,964,496 3,964,496 - 99,243 1,488,473 3,964,496 - Total Payroll Taxes 40,359,934 40,459,177 41,505,243 1,046,066 Total Labor 727,596,633 729,085,106 726,457,795 (2,627,311) Non-Utility and Capitalized Labor 225,310,384 225,771,311 460,926 1,027,546 224,957,727 (813583) Total Utility Labor 502,286,249 503,313,795 501,500,067 (1,813,728) rawv Page 4.3 Notes: (I) MEHC Transition severance amortization accrual effects are not included. (2) Pension Curtailment Gain and Pension, Post Retirement Measurement Date Change effects and the Boilermaker Pension Reserve are not included. L — — # fl -; cd dl; - U, - — * — , MMA IR MU 00 — - — UU,tfl * 0* — I' 6 2 9L Mz 2 z U 'U 2 2 i1L " * o "U — - 6 - — - cfl OUU - - It — — 'U 0I'c - c,cfl'UG'U — aw 2 — c, *000 2 I, C.) C.) ID a' (U 0 UI Rooky o.oaain Powo, Resufts of Ope,atloor. O000mbor 2011 Escalation of Regular. Ovailbue, and Premkon labor (Figures ow in tfooaurvft) Base Period: 12 MonBer Ended December2011 Pro Forma: 12 Mordha Ending December 2012 Ref. 4.3.2 Page 4.3.4 . . . Rocky Mountain Power Results of Operations - December 2011 Wage and Employee Benefit Adjustment Labor Increases January 2011 through December 2012 Increases occur on the 26th of each month. For this exhibit, each Increase is listed on the first day of the following month. For example, an increase that occurs on December 26, 2010 is shown as effective on January 1, 2011. GroupCode I Labor Group Jan-11 J Feb-11 I Mar-11 I Apr-Il I -May-11 Jun-11 I Jul-11 I Aug-11 I Sep-l1 I Oct-11 I Nov-11 I Dec-11 2 Officer/Exempt 1.96% 3 ISEW 125 1.00% 4 1BEW659 1.25% - UWUA 197 1.50% UWUA 127 1.50% SEW 57 WY 1.50% 11 IBEW 57 PD 1.75% 12 IBEW 57 PS 1.75% 13 PCCC Non-Exempt 15 IBEW5ICT 1.75% 18 Non-Exempt 1.96% 1 fl.I' fll Group Code I Labor Group I Jan-12 I Feb-12 I Mar-12 I Apr-12 I May-12 I Jun-12 Jul-12 Aug-12 I Sep-12 I Oct-12 I, Nov-12 I Dec-12 - Officer/Exempt 1.93% 3 IBEW 125 1.50% 4 .1BEW659 1.50% UWUA 197 2.00% - UWUA 127 2.00% IBEW57WY 1.76% 11 IBEW 57 PD 2.00% 12 IBEW 57 PS 2.00% 13 PCCC Non-Exempt 15 IBEW 57 CT 2.00% 18 Non-Exempt 1.93% (1)Overall Actual (2)Labor increase supported by union contracts (3)Labor increase supported by planning targets (1) (2) (2) (2) (2) (2) (2) (2) (2) (1) (1) (2) (2) (2) (2) (3) (2) (2) (2) (1) Page 4.3.5 . S • Rocky Mountain Power Results of Operations - December 2011 Wage and Employee Benefit Adjustment Composite Labor Increases Regular Time/Overtime/Premium Pay December 2011 - ACTUAL Regular Time/Overtime/Premium Pay December 2011 - ANNUALIZED % Increase Regular Time/Overtime/Premium Pay December 2012. PRO FORMA % Increase 487,111,931 488,495,978 0.28% 496,325,235 1.60% Ref. 4.3.2 4.3.2 4.3.2 Miscellaneous Bare Labor Escalation December 2011 Annualization Pro Forma December 2012 Pro Forma Description Account December 2011 Actual Annual Increase Annualized Adjustment Increase Pro Forma Adjustment Ref. Unused Sick Leave Accrual 5005XX 2,890,134 0.28% 2,898,346 8,212 1.60% 2,944,799 46,453 4.3.2 JO Cutbacks 50109X (1,066,196) 0.28% (1,069,226) (3,029) 1.60% (1,086,363) (17,137) 4.3.2 1,823,938 1,829,120 5,182 1,858,436 29,316 Annual Incentive Plan Escalation December 2012 Pro Forma Description Account December 2011 Actual Pro Forma Adjustment Ref. Annual Incentive Plan Compensation 500410 27,627,365 34,331.148 6,703,783 4.3.2 Page 4.3.6 Page 4.3.7 Rocky Mountain Power Results of Operations December 2011 • Wage and Employee Benefit Adjustment A B C D D A Actual December December 2011 Actual I December 2012 Projected Net of Joint December 2011 2012 Projected Net of Joint Pro Forma Account Description Venture GROSS GROSS Venture Adjustment Ref 50110X Pensions - FAS 87 34,253,193 35,044,134 35,044,134 34,253,193 - 4.3.2 501115 SERP Plan 3,437,312 3,437,312 - - (3,437,312) 4.3.2 50115X Post Retirement Benefits - FAS 106 15,417,672 15,898,532 1,500,000 1,454,632 (13,963,040) 4.3.2 501160 Post Employment Benefits - FAS 112 6,465,294 6,660,117 6,786,087 6,587,579 122,285 4.3.2 Subtotal 59,573,470 61,040,095 43,330,222 42,295,404 (17,278,066) 4.3.2 501102 Pension Administration 117,456 117,989 117,989 117,456 - 4.3.2 50112X Medical 59,668,822 61,557,261 59,023,266 57,212,564 (2,456,258) 4.3.2 501175 Dental 1,941,815 2,016,398 2,322,720 2,236,807 294,992 4.3.2 501200 Vision 254,188 264,245 260,874 250,945 (3,243) 4.3.2 50122X Life 927,228 955,738 973,815 944,766 17,538 4.3.2 501250 401(k) 18,881,380 19,522,982 20,340,357 19,671,892 790,513 4.3.2 501251 401(k) Administration 522,057 537,789 537,789 522,057 - 4.3.2 501252 401(k) Fixed 16,223,530 16,977,327 17,298,439 16,530,384 306,854 4.3.2 501275 AccIdental Death & Disability 49,868 50,412 51,366 50,811 943 4.3.2 501300 Long-Term Disability 3,193,897 3,290,142 3,352,372 3,254,307 60,410 4.3.2 5016XX Worker's Compensation 1,617,002 1,663,362 1,694,823 1,647,587 30,584 4.3.2 502900 Other Salary Overhead 1,713,198 1,714,589 1,714,589 1,713,198 - 4.3.2 Subtotal 105,110,442 108,668,233 107,688,397 104,152,775 (957,667) 4.3.2 Grand Total 164,683,912 1691708,329 151,018,619 146,448,179 (11,235,734) 4.3.2 Ref 4.3.2 Ref 4.3.2 . Page 4.3.8 Rocky Mountain Power S Results of Operations December 2011 Wage and Employee Benefit Adjustment Payroll Tax Adjustment Calculation FICA Calculated on December 2011 Annualized Labor Annualized Wages Adjustment Annualized Incentive Adjustment Medicare Rate (no cap) Social Security Rate Percentage of Social Security Eligible Wages Total FICA Tax FICA Calculated on December 2012 Pro Forma Labor Pro Forma Wages Adjustment Pro Forma Incentive Adjustment Medicare Rate (no cap) Social Security Rate Percentage of Social Security Eligible Wages Total FICA Tax Reference 1,389,229 4.3.2 * 4.3.2 1,389,229 1.45% 20,144 6.20% 86,132 91.84% 79,100 99,243 4.3.2 7,858,573 4.3.2 6,703,783 4.3.2 14,562,357 1.45% 211,154 6.20% 902,866 92.47% 834,911 1,046,066 4.3.2 0 Rocky Mountain Power Results of Operations - December 2011 Wage and Employee Benefit Adjustment Adjustment by FE RC Account and 2010 Protocol Factor Page 4.3.9 . Actual Annualized Pro Forma 12 Months Ended AnnualIzation 12 Months Ended Pro Forma 12 Months Ending Indicator December 2011 % Of Total Adjustment December 2011 Adjustment December 2012 500$G 81,523,532 1120% 166,776 81,690308 (294,377) 81,395,931 501SE (60,612) -0.01% (124) (60,736) 219 (60,517) 512SG 47,091,904 647% 96,338 47,188,241 (170,046) 47,018,195 535SG-P 8,793,825 1.21% 17,990 8,811,815 (31,754) 8,780,061 535SG-U 6,075,361 0.83% 12,429 6,087,789 (21,938) 6,065,851 545SG-P 2,612,913 0.36% 5,345 2,618,259 (9,435) 2,608,824 545SG-U 1,089,819 0.15% 2,229 1,092,048 (3,935) 1,088,113 548SG 8513,748 1.17% 17,417 8,531,165 (30,743) 8,500.422 553S0 3,026,135 0.42% 6,191 3,032,326 (10,927) 3,021,398 557SG 34915,812 4.801/6 71,429 34,987,241 (126,079) 34,861,162 550SG 16,067,638 2.21% 32,870 16,100,508 (58,019) 16,042,489 571SG 8,485,436 1.171% 17,359 8,502,795 (30,640) 8,472,154 580CA 1,154,267 0.16% 2,361 1,156,628 (4,168) 1,152,460 5801DU 963,282 0.13% 1,971 965,252 (3,478) 961,774 5800R 9,759,978 1.34% 19,966 9,779,945 (35,243) 9,744,702 580SNPD 32,320,364 4.44% 66,119 32,386,483 (116,707) 32,269,776 580UT 9,126,724 1.25% 18,871 9,145,395 (32,958) 9,112,439 580WA 1,870,513 0.26% 3,827 1,874,339 (6,754) 1.867,585 580WYP 1,856,387 0.26% 3,798 1,860,185 (6,703) 1,853,481 580WYU 231,103 0.03% 473 231,576 (835)" 230,741 593CA 2,064,451 0.28% 4,223 2,068,674 (7,455) 2,061,219 593DU 3,692,471 0.51% 7,554 3,700,025 (13,333) 3,686,691 5930R 14,739,986 2.03% 30,154 14,770,141 (53.225) 14,716,915 593SNPD 8,496,468 1.17% 17,382 8,513,850 (30,680) 8,483,169 593UT 19,414,971 2.67% 39,718 19,454,689 (70,106) 19,384,583 593WA 2,360,264 0.32% 4,828 2,365,093 (8,523) 2,358,570 593WYP 2,899,393 0.40% 5,931 2,905,324 (10,470) 2.894,854 593WYU 584,732 0.08% 1,196 585,928 (2,111) 583,817 903CA 919,401 0.13% 1,881 921,282 (3,320) 917,962 903CN 36,486,461 5.01% 74,642 36,561,103 (131,751) 36,429,352 90310U 1,584,448 0.22% 3,241 1,587,689 (5,721) 1,581,968 9030R 9,892,042 1.38% 20.237 9,912.278 (35,720) 9,876,559 9030T 6,474,808 0.89% 13,248 8,488,054 (23,380) 6,464,674 903WA 1,271,446 0.17% 2,601 1,274,047 (4,591) 1,269,458 903WYP 1,566,514 0.22% 3,205 1,569719 (5,657) 1,564,062 903WY1J 287,081 0.04% 587 287,669 (1,037) 286,632 908CA 66,008 0.01% 135 66,141 (238) 65,903 908CN 2,654,293 0.36% 5,430 2,659.723 (9,585) 2,650,138 908DU 494,641 0.07% 1,012 495,653 (1,786) 493,887 9080R 1,790,085 0.25% 3,662 1,793,747 (6,464) 1,787,283 908011-IER 32,542 0.00% 87 32,609 (118) 32,492 908UT 2,514,471 0.35% 5,144 2,519,615 (9,080) 2,510.535 908WA 434,875 0.06% 890 435,765 (1,570) 434,195 908WYP 1,036,038 0.14% 2,119 1,038,157 (3,741) 1,034,416 920CA 56,762 0.01% 116 56,879 (205) 56,674 9201DU 501,501 0.07% 1,026 502,527 (1,811) 500,718 9200R 390,547 0.05% 799 391,346 (1,410) 389,936 92030 98,785,435 13.58% 202,089 98,987,524 (356,709) 98,630,815 920UT 1,022,394 0.14% 2,092 1,024,485 (3,692) 1,020,794 920WA 592,717 0.08% 1,213 593,929 (2,140) 591,789 920WYP 1,011,343 0.14% 2,069 1,013,412 (3,652) 1,009,760 935CA (21,878) 0.00% (45) (21,923) 79 (21,844) 9350R (1,920) 0.00% (4) (1,924) 7 (1,917) 93550 2,796,224 0.38% 5,720 2,801,945 (10,097) 2,791,848 935W' 472 0.00% 1 473 (2) 472 935WA (14,487) 0.00% (30) (14517) 52 (14,484) 935WYU (8,881) 0.00% (18) (8,899) 32 (8,867) Utility Labor 502,286,249 69.03% 1,027,546 503,313,795 (1,813,728) 501,500,067 Ref. Page 4.3.2 Non-Utility/Capital 225,310,384 30.97% 460,926 225,771,311 (813,583) 224,957,727 Ref. Page 4.3.2 Total 727,596,633 100.00% 1,488,473 729,085,106 (2,627,311) 726,457,795 Ref. Page 4.3.2 0 5.859% (543,159) 4.4.1 3.858% (143) 4.4.1 5.647% (184) (543,486) 5.859% 1,050,590 507,104 5.859% (35,701) 4.4.1 Rocky Mountain Power PAGE 4.4 Idaho Results of Operations - December 2011 Class I DSM Program Costs TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adustment to Expense: -- Remove Idaho Irrigation Program Costs from Results for 12 ME Dec 2011: Other Purchase Power 557 1 (9,269,943) SG Advertising 909 1 (3,718) CN Misc. General Expense 930 1 (3,256) SO (9,276,916) Total Class I DSM Program Costs for 12 ME Dec 2011 Other Purchased Power 557 1 17,930,132 SG Total Type I Adjustment 8,653,216 Class I DSM Costs for 12 ME Dec 2012: Other Purchased Power 557 3 (609,293) SG L)escriptlon 0? Adjustment: In Case No. PAC-E-10-07, Order No. 32196, the Idaho Commission found that the costs of the Irrigation Load Control Program should be treated as a system cost and no longer recovered through the Company's Schedule 19/ DSM cost recovery mechanism. The program costs are allocated as a system cost in the Company's unadjusted results. This adjustment allocates the Idaho program costs as other purchased power and reflects into Idaho results the costs of Class 1 DSM programs in other states. The jurisdictional loads used for allocation factors do not reflect peak reductions from these programs, consistent with this adjustment. Rocky Mountain Power Results of Operations - December 2011 Class I DSM Program Costs •j Page 44.1 (A) (B) (B)-(A)=C (D) (B)*(D) Total Idaho Actual Costs Expected Costs Type 3 FERC Allocation Allocation Allocated 12 ME Dec 2011 l2ME Dec 2Ol2 Adjustment Account Factor Costs 6074,644 5,763,035 (311,608) 557 SG 6.0525% 348,807 3,718 - (3,718) 909 CM 100.0000% - 3,256 - (3,256) 930 SO 3,195,299 2,353,925 (841,374) 557 SG 6.0525% 142,471 9,276,916 $ 8,116,961 $ (1,159,956) $ 491,278 1,330,060 1,078.278 (251,781) SG 6.0525% 65,263 1,183,297 878,299 (304,998) SG 6.0525% 53,159 2,513,357 $ 1,956,577 $ (556,780) $ 118,422 Idaho Irrigation Load Control Incentive Payment Other Program Costs Other Program Costs Other Program Costs Total Program Costs Utah Irrigation Load Control Incentive Payment Other Program Costs Total Program Costs Utah Cool Keeper Program r Incentive Payment 2,166,530 2,100,000 (66,530) SG 6.0525% 127,102 Other Program Costs 3,973,329 5,147,301 1,173,972 SG 6.0525% 311,540 Total Program Costs $ 6,139,859 $ 7,247,301 $ 1,107,442 $ 438,642 Total Class 1 DSM Program Costs $ 17,930,132 $ 17,320,839 $ (609,293) $ 1,048,342 Adjustment Calculation: Amount Factor Reference Total Class 1 DSM Costs -12 ME Dec 2011 $ 17,930,132 SG — Costs Included in Unadjusted Results of Operations: Idaho Load Irrigation Payment 6,074,644 SO To Page 4.4 Program Costs - System 3,718 CM To Page 4.4 Program Costs - System 3,256 SO Program Costs - System 3,195,299 SO To Page 4.4 9276,916 Type 1 Adjustment $ 8,653,216 SO To Page 4.4 Total Class 1 DSM Costs-12 ME Dec 2011 17,930,132 SO Total Class 1 DSM Costs -12 ME Dec 2012 17,320,839 SO Type 3 Adjustment $ (609,293) SO To Page 4.4 0 Rocky Mountain Power PAGE 4.5 Idaho Results of Operations December 2011 Remove Non-Recurring Entries TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED EE Adjustment to Expense: 1)Boilermaker Pension Reserve 557 1 (4,302,803) SE 6.274% (269,974) 4.5.1 2)Jim Bridger Turbine Upgrade 557 1 3,033,000 SG 5.859% 177,714 4.5.1 3)Correction of DSM Charges 908 1 (64,622) WA Situs - 4.5.1 908 1 (325) UT Situs - 4.5.1 4)Reversal of Accrual for New Review Proc 557 1 1,000,000 SG 5.859% 58,594 4.5.1 (334,750) (33,666) . Description ot Adjustment: • A variety of accounting entries were made to expense accounts during the 12-months ended December 2011 that are non- recurring in nature or relate to a prior period. These transactions are removed from results to normalize test period results. A description of each item is provided on page 4.5.1. Page 4.5.1 Rocky Mountain Power • Results of Operations - December 2011 Remove Non-Recurring Entries No. lPostg Date IText I FERC Acctl Factor I Amount as Booked I Reference I Boilermaker Pension Reserve: The Company withdrew from the Boilermaker Pension reserve at Bndger Plant. The entry establishing a contingent liability for indemnification of the union 6/21/2011 needs to be removed from results as non-recurring. The 557 SE 4,302,803 Ref 4.5 Company may need to request recovery in the future depending on the outcome. - Jim Bridger Unit 2, 3 and 4 turbine upgrades: To reverse the CWIP Reserve for the potential impairment of Jim Bridger and Huntington 2 Turbine Upgrade projects, accrued in prior months 2 12/1312011 in anticipation of a renegotiation of the contract with Mechanical 557 30 (3,033,000) Ref 4.5 Dynamics & Analysis (MD&A). Since the renegotiated MD&A contract was executed in December, this reserve was reversed. Correction of DSM charges: The Company corrected DSM expenses that should have been charged to DSM Regulatory WA 64,622 Ref 4.5 3 10/3112011 assets in October 2011. The expenses credited that relate to 908 2010 need to be removed as out-of-period. UT 325 Ref 4.5 - EPA and DOJ Accrual under New Review Program: The EPA and DOJ reviewed the plant upgrades and considered whether 4 9/29/2011 they were too large to fit under the Company's existing permits. 557 SO (1,000,000) Ref 4.5 Accordingly, in April 2009 the Company accrued a potential fee. In September 2011 It was determined this accrual was no longer necessary. Total I 334,750 j Ref 4.5 0 Rocky Mountain Power PAGE 4.6 Idaho Results of Operations - December 2011 DSM Revenue and Expense Removal TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Revenue: Remove DSM Revenue 456 1 (1,785,661) CA Situs - 456 1 (49,303,455) UT Situs - 456 1 (5,356,975) ID Situs (5,356,975) 456 1 (8,883,682) WA Situs - 456 1 (3,888,523) WY Situs - 456 1 (22,316,839) OR Situs - (91,535,136) 4.6.1 Adjustment to Expense: Remove DSM Amortization Expense 908 1 (1,785,661) CA Situs - 908 1 (5,356,975) ID Situs (5,356,975) 908 1 (22,316,839) OR Situs - 908 1 (49,303,455) UT Situs - 908 1 (8,883,682) WA Situs - 908 1 (3,888,523) WY Situs - (91,535,136) 4.6.1 Adjustment to Tax: Schedule M Adjustment SCHMAT 1 (9,654,869) SO 5.647% (545,221) Schedule M Adjustment SCHMDT 1 (14,795) OR Situs - Deferred Tax Expense 41110 1 3,664,119 SO 5.647% 206,917 Deferred Tax Expense 41010 1 (5,615) OR Situs - Year End ADIT Balance 253 1 (1,231,174) SO 5.647% (69,526) Year End ADIT Balance 190 1 (882,055) OR Situs - uescruption ot Adjustment: This adjustment removes revenues and expenses that are related to DSM programs, the costs of which are recovered through a surcharge on customer bills. 0 PacifiCorp . Page 4.6.1 Results of Operations - December 2011 DSM Revenue & Expense Removal SAP Unadjusted January 2011 - December 2011 Remove DSM Revenue: FE 456 DSM Revenue - CA CA 1785,661 DSM Revenue UT UT 49,303,455 DSM Revenue ID IDU 5,356,975 DSM Revenue - WA WA 8,883,682 DSM Revenue - WY WYP 3,888,523 OSM Revenue - OR OR 22,316,839 91,535,136 Ref. 4.6 Remove DSM Amortization Expense: 908 CA DSM AMORT-SBC/ECC CA 1,785,661 IDU DSM AMORT-SBC/ECC . IDU 5,356,975 OR DSM AMORT-SBC/ECC OR . 22,316,839 UT DSM AMORT-SBC/ECC UT 49,303,455 WA DSM AMORT-SBC/ECC WA 8,883,682 WYP DSM AMORT-SBC/ECC WYP 3,888,523 91,535,136 Ref. 4.6 r--] Rocky Mountain Power PAGE 4.7 Idaho Results of Operations - December 2011 Affiliate Cross Charge Adjustment TOTAL IDAHO ACCOUNT Twe COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Expense: Remove SERP portion of Affiliate cross- charge booked above the line 930 1 (154,278) SO 5.647% (8,712) uescruption OT Aajustment: In merger Commitment #9, the Company committed to hold customers harmless for costs that were previously assigned to affiliates relating to management fees and set the total company amount at $1,500,000. This commitment is offsettable to the extent PacifiCorp demonstrates to the Commission's satisfaction that corporate allocations from MEHC to PacifiCorp included in PacifiCorp's rates are less than $7.3 million. This commitment expired on December 31, 2010, so no adjustment for the commitment is necessary. The portion of the cross charge for SERP is included in unadjusted results and is removed by this adjustment. . Rocky Mountain Power PAGE 4.8 Idaho Results of Operations - December 2011 Generation Overhaul Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Expense: Generation Overhaul Expense - Steam 510 1 (7,961,776) SG 5.859% (466,508) 4.8.1 Generation Overhaul Expense - Cholla 510 1 1,750,500 -SG 5.859% 102,568 4.8.1 Generation Overhaul Expense- Other 553 1 (1,280,592) SG 5.859% (75,034) 4.8.1 Total (7,491,867) (438,975) uescription ot Ikajustment: This adjustment normalizes generation overhaul expenses in calendar year 2011 using a four-year average methodology. For new generating units, which includes Chehalis, the four-year average is comprised of the overhaul expense for the first four full years these plants are operational. The actual overhaul costs for calendar year 2011 are subtracted from the four- year average which results in this adjustment. . Page 4.8.1 Rocky Mountain Power S Results of Operations - December 2011 Generation Overhaul Expense FUNCTION: OTHER Period Overhaul Expense CY 2008 3,487,249 CY 2009 8,143,246 CY 2010 2,639,092 CY2OII 7,316,000 4 Year Average 5,396,397 New Plant Overhaul Expense Chehalis Plant -4 Year Average 726,012 Total New Plant Overhaul Expense 726,012 Ref 4.81 Total 4 Year Average Other 6,122,408 CY 2011 Overhaul Expense - Other 7,403,000 Ref 4.8.2 Total 4 Year Average. Other 6,122,408 Adjustment (1,280,592) Ref 4.8 FUNCTION: STEAM Period Overhaul Expense CY2008 13,570,017 CY 2009 25,392,474 CY2O1O 32,766,312 CY 2011 34,525,302 4 Year Average 26,563,526 Total 4 Year Average - Steam 26,563,526 CY 2011 Overhaul Expense - Steam 34,525,302 Ref 4.8.2 Total 4 Year Average Steam 26,563,526 Adjustment (7,961,776) Ref 4.8 Cholla Period Overhaul Expense CY2008 6,460,000 CY2009 - CY2O1O 542,000 CY2O11 - 4 Year Average 1,750,500 Total 4 Year Average - Cholla 1,750,500 Year Ending December 2011 Overhaul Expense - Cholla - Ref 4.8.2 Total 4 Year Average - Cholla 1,750,500 Adjustment 1,750,500 Ref 4.8 0 Page 4.8.2 Rocky Mountain Power Results of Operations. December 2011 Generation Overhaul Expense Existing Units Yr. Ending Yr. Ending Yr. Ending Yr. Ending Dec 2008 Dec 2009 Dec 2010 Dec 2011 Steam Blundell 83,913 418,189 208,000 167,000 BlundellIGC - - Carbon 1,730,915 1,676,722 702,361 * Davodohnston 5,824,658 6,478,000 8,540,000 64,000 Gadsby - 2,290,000 2,076,000 488,000 Hunter (950,900) - 8,696,951 5,321,239 Huntington - 769,000 7,244,000 6,443,000 JimBridger 4427,000 5,214,000 4,291,000 5017,000 Naughton 1,341,431 6,895,563 7,221,063 Wyodak - - 60,000 5,339,000 Coistrip -. 1,156,000 - 851,000 Craig 743,000 - 948,000 3,182,000 Hayden 370,000 495,000 - 432,000 Total - Steam 13,570,017 25,392,474 32,766,312 34,525,302 Ref 4.8.1 ChoIla 6,460,000 - 542,000 - Ref 4.8.1 Other Hermiston 1,725,000 2,023,000 1,374,000 2,112,000 Camas - - 506,000 - Lake Side 546,249 999,471 349,018 5,119,000 Currant Creek 1,216,000 5,120,775 410,074 85,000 Total - Other 3,487,249 8,143,246 2,639,092 7,316,000 Below Grand Total 23,517,266 33,535,720 35,947,404 41,841,302 New Generating Units' I Actual I Budget I Yr. Ending Yr. Ending Yr. Ending Yr. Ending Yr. Ending 4 Year Dec 2008 Dec 20D9 Dec 2010 Dec 2011 Dec 2012 Average Chehalis N/A 1,711,217 1,830 87,0001 1,104,000 726,012 726,012 Ref 4.8.1 Below 1 Chehalis is function - Other Calendar Year 2011 Overhaul Expense - Other 2011 Existing Plant: 7,316,000 Above 2011 New Generating Units: 87,000 Above 7,403,000 Ref 4.8.1 Rocky Mountain Power PAGE 4.9 Idaho Results of Operations - December 2011 Insurance Expense TOTAL IDAHO ACCOUNT TvDe COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Remove Captive Third Party Liability insurance 925 3 355,395 SO 5.647% Remove accrual for Oregon liability reserve 925 1 (186,354) 50 5.647% Adjust Injuries and Damages Accrual to 3 year Average 925 3 454,094 SO 5.647% Change in Property Insurance due to the end of captive insurance coverage: Remove Captive Premium and related accrual of damages not covered by insurance 924 3 (8,804,856) SO 5.647% Remove Self-Insurance Accruals After Captive in Base Period 924 3 (88,212) ID Situs Annual Self-insured Property Damage Expense Property Insurance - Transmission 924 3 97,755 SC 5.859% Property Insurance - Idaho Distribution 924 3 - ID Situs Property Insurance - Non-T&D 924 3 1,778,308 SC 5.859% 20,070 4.9.1 (10,524) 4.9.2 25,643 4.9.3 (497,220) 4.9.4 (88,212) 4.9.4 5,728 4.9.4 - 4.9.4 104,197 4.9.4 is Transfer Expense due to change in deductible after end of Captive Insurance Transfer to System Transmission Maintenance 571 3 177,627 SC 5.859% 10,408 4.9.5 Transfer to Idaho Distribution Maintenance 593 3 128,848 ID Situs 128,848 4.9.5 Transfer to System Non-T&D Maintenance 553 3 300,241 SC 5.859% 17,592 4.9.5 Remove entries related to the California CEMA Regulatory asset 924 1 (1,164,006) SO 5.647% (65,733) 4.9.6 Correct erroneous allocation of accrual of damages System allocation 924 1 183,732 SO 5.647% 10,376 4.9.7 California allocation 924 1 (65,941) CA Situs - 4.9.7 Oregon allocation 924 1 (117,792) OR Situs - 4.9.7 Adjustment to Tax: Schedule M Adjustment SCHMAP 3 (1,536,178) SO 5.647% (86,750) Schedule M Adjustment SCHMDP 3 (8,945,767) SO 5.647% (505,177) Schedule M Adjustment - ID Property Insura SCHMAT 1 (109,564) ID Situs (88,212) Deferred Tax Expense - ID Property Insuran 41010 1 (41,581) ID Situs 33,477 Accumulated Deferred Tax - ID Property Ins 190 1 (20,791) ID Situs (33,477) iescription at Adjustment: This adjustment normalizes injuries and damages expense to reflect a 3 year average of gross expense net of insurance receivables. This adjustment also reflects the end of coverage by the captive insurance company on 3/21/2011. Prior to that date, the level of captive insurance expense allowed was limited to $7.4 million as agreed to by the Company as part of the MEHC transaction in commitment 129. Thereafter, the Company replaced the captive insurance with self-insurance accruals for liability and property insurance. Per event deductibles for property damage will be raised from $25k to $250k for distribution property and to $1 M for system transmission and non-T&D property. Due to the change in per-event deductibles, costs previously covered by insurance will be covered by additional O&M. This adjustment also removes the entries related to the CA CEMA regulatory asset [] Page 4.9.1 Rocky Mountain Power Results of Operations - December 2011 . Insurance Expense Liability Insurance Expense Third Party Liability Insurance Expense - Captive portion A portion of third party liability was covered by captive insurance through March 21, 2011 and replaced by self-insurance thereafter. The captive third party liability expense in the base period will be replaced by the expected extra self insurance expense. Captive claims received in base period (530,000) Captive insurance premium in base results 174,605 Captive third party liability insurance in unadjusted results (355,395) Ref 4.9 . [1 . rq_~ . Rocky Mountain Power Results of Operations - December 2011 Insurance Expense Liability Insurance Accruals Related to Oregon Year Period RefDoc.No. Account Text FERC Acct Location Allocator Amount Pstnq Date 2011 004 120998529 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 SO (20,706) 04/30/2011 2011 005 121081301 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 SO 62,118 05/31/2011 2011 006 121163542 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 SO 20,706 06/30/2011 2011 007 121446556 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 50 20,706 07/3112011 2011 008 121548857 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 SO 20,706 08/31/2011 2011 009 121652330 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 SO 20,706 09/30/2011 2011 010 121950658 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 SO 20,706 10/31/2011 2011 011 122044879 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 SO 20,706 11/30/2011 2011 012 122144396 545050 Injury & Damage accrual (excludes Automobile) 9250000 000001 SO 20,706'12/31/2011 186,354 Ref 4.9 Page 4.9.2 Rocky Mountain Power Results of Operations - December 2011 • Insurance Expense Injuries & Damages - Three Year Average Page 4.9.3 Jan-09 to Dec-09 Jan-10 to Dec-10 Jan-il to Dec-li Totals Accrual Accrual Accrual Accrual Excluding Auto (280311) 3,961,337 4,803,416 2,838,161 11,602,914 Auto (280312) 406,645 25,944 - 432,588 Construction (280313) 125,000 - - 125,000 4,492,982 4,829,359 2,838,161 12,160,502 * Third Party Receivable (Excluding Captive) (565,133) (1,618,605) 49,999 (2,133,739) Net - Accrual Minus Receivable 3,927,849 3,210,754 2,888,160 10,026,763 3 Year Average 3,342,254 * A receivable is established at the time the reserve analysis (accrual) for a given incident goes above the insurance deductible. These monies are not received until after the incident is settled, paid. At that time a claim is submitted to insurance company Adjustment Detail: Base Year Expense 2,838,161 Minus Insurance Receivable 49,999 Net Base Year Expense 2,888,160 Above 3 Year Average - Accrual Basis 3,342,254 Above Difference in Base Year and Three-Year Average 454,094 Ref 4.9 r Page 4.9.4 Rocky Mountain Power . Results of Operations - December 2011 Insurance Expense Property Damage Not Covered by Commercial Insurance Commercial insurance covers a portion of non-T&D property damage above a deductible. Up through March 21 2011, captive insurance covered a portion and the rest was self-insured. After March 21, 2011, all property damage not covered by commercial insurance is self-insured. Actual captive property insurance premium during base period 650,136 Actual self-insured property provision under captive insurance 8,154,720 Total Company 8,804,856 Ref 4.9 Actual self-insured property provision after captive insurance 88,212 Ref 4.9 Following the termination of the captive insurance coverage on March 21, 2011, the insurance accrual will be based on the average of damages occurring in the last 3.75 years, after applying a deductible. Actual Losses (after deductible) System Transmission Idaho Distribution System Non- Losses Losses T&D Losses Deductible $1,000,000 $250,000 $1,000,000 Apr 2007 - Mar 2008 255,868 - - Apr 2008 - Mar 2009 • 110,715 - 5,410,474 Apr 2009-Mar 2010 - - 847,444 Apr 2OlO- Dec 2OlO - - 410,738 Total 366,583 - 6,668,656 Annual Average $97,755 $0 $1,778,308 Ref 4.9 Ref 4.9 Ref 4.9 Rocky Mountain Power . Results of Operations - December 2011 Insurance Expense Transfer to O&M Page 4.9.5 Annual Losses Above Deductible Per Event Deductible Current Plan Structure: Apr 2007 - Mar 2008 Apr 2008 - Mar 2009 Apr 2009- Mar 2010 Apr 2010- Dec 2010 Total Annual Average Per Event Deductible (Covered by O&M) New Plan Structure: Apr 2007 - Mar 2008 . Apr 2008 - Mar 2009 Apr 2009 - Mar 2010 Apr 2010- Dec 2010 Total Annual Average Difference $ 25,000 $ 25,000 $ 25,000 System Transmission Idaho Distribution System Non-T&D Losses Losses Losses 1,453,809 439,825 1,038,168 450,957 356,675 6,784,172 1,105,725 568,022 2,535,080 395,171 839,981 1,448,168 3,405,662 2,204,504 11,805,588 $ 908,176 $ 587,868 $ 3,148,157 $ 1,000,000 $ 250,000 $ 1,000,000 System Transmission Idaho Distribution System Non-T&D Losses Losses Losses 255,868 - - 110,715 - 5,410,474 - - 847,444 - - 410,738 366,583 - 6,668,656 $ 97,755 $ - $ 1,778,308 $ 810,421 $ 587,868 $ 1,369,848 Portion of Base Period Before 3/21/2011 21.92% 21.92% 21.92% O&M to transfer due to change in deductible after 3/21/2011 177,627 128,848 300,241 Ref 4.9 Ref 4.9 Ref 4.9 Period 003 003 003 003 004 005 006 007 008 009 010 011 012 CoCode 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 Year 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 . . . Rocky Mountain Power Results of Operations - December 2011 Insurance Expense Remove California CEMA from Results A regulatory asset was established to defer the costs of California storm damage. The entries related to this regulatory asset should not be included in results. Account Text 549301 Reel of CEMA ref #120712832 fr FERC 921 to 924 549301 Reel of CEMA ref #120712832 fr FERC 921 to 924 549301 Recl of CEMA ref #120712832 fr FERC 921 to 924 549301 Recl of CEMA ref #120712832 fr FERC 921 to 924 549301 Reel of CEMA (ref#1 20712832) fr FERC 921 to 924 549301 Rcl of May CEMA (ref 121080809) fr FERC 921 to 924 549301 June rcl of CEMA fr FERC 921.0 to 924.0 549301 July Reel of CEMA fr FERC 921 to 924 549301 Aug reclass of CEMA from FERC 921 to 924 549301 Sept reclass of CEMA fr FERC 921 to 924 549301 Oct-il Reclass of CEMA from FERC 921 to 924r 549301 Nov Reclass of CEMA fr FERC 921 to 924 549301 Dec reclass of CEMA fr FERC 921 to 924 FE RCAcct Locatn Allocator 9240000 000103 SO 9240000 000103 SO 9240000 000103 SO 9240000 600103 SO 9240000 000103 SO 9240000 000103 SO 9240000 000103 SO 9240000 000103 SO 9240000 000103 SO 9240000 000103 SO 9240000 000103 SO 9240000 000103 SO 9240000 000103 50 InTC Pstng Date 55,539 03/31/2011 101,301 03/31/2011 4,250 03/31/2011 108,776 03/31/2011 94,572 04/30/2011 95,711 05/31/2011 105,487 06/30/2011 107,247 07/31/2011 103,893 08/31/2011 97,979 09/30/2011 87,678 10/31/2011 88,231 11/30/2011 113,341 12/31/2011 1,164,006 Page 4.9 Page 4.9.6 • . . Rocky Mountain Power Results of Operations - December 2011 Insurance Expense Correct Allocation These charges relate to the period captive insurance was in effect and all property damage was allocated on an SO factor. The charges below were incorrectly allocated on other factors. This adjustment corrects the allocation of these entries. Year EQ!i2d CoCode Profit Ctr Account Text RefDoc.No. Cost Ctr FERC Acct Locatn Alloc In TC Pstnci Date 2011 007 1000 9006 548050 Property insurance provision PP for PP Claims 121446557 13158 9241000 000090 CA 12,643 07/31/2011 2011 008 1000 9006 548050 Property insurance provision PP for PP Claims 121530287 13158 9241000 000090 CA 6,402 08/31/2011 2011 009 1000 9006 548050 Property insurance provision PP for PP Claims 121652701 13158 9241000 000090 CA 4,288 09/30/2011 2011 010 1000 9006 548050 Property insurance provision PP for PP Claims 121942796 13158 9241000 000090 CA 42,607 10/31/2011 65,941 Ref 4.9 Year Period CoCode Profit Ctr Account Text RefDoc.No. Cost Ctr FERC Acct Locatn Alloc In Pstnci Date 2011 007 1000 1719 548050 Property insurance provision RMP for RMP Claims 121446557 11950 9241000 000001 OR 19,216 07/31/2011 2011 008 1000 1719 548050 Property insurance provision RMP for RMP Claims 121530287 11950 9241000 000001 OR 4,775 08/31/2011 2011 009 1000 1719 548050 Property insurance provision RMP for RMP Claims 121652701 11950 9241000 000001 OR 1,622 09/30/2011 2011 009 1000 1719 548050 Property insurance provision RMP for RMP Claims 121652707 11950 9241000 000001 OR (3,244) 09/3012011 2011 010 1000 1719 548050 Property insurance provision RMP for RMP Claims 121942796 11950 9241000 000001 OR 91,134 10131/2011 2011 012 1000 1719 548050 Property insurance provision RMP for RMP Claims 122144381 11950 9241000 000001 OR 4,289 12/31/2011 117,792 Ref 4.9 183,732 Ref 4.9 Page 4.9.7 Rocky Mountain Power PAGE 4.10 Idaho Results of Operations • December 2011 . Incremental O&M TOTAL IDAHO ACCOUNTTvDe COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Coal Fired Generation 512 3 8,117,614 SO 5.859% 475,640 4.10.1 Geothermal Generation 512 3 (374,282) SO 5.859% (21,930) 4.10.1 Gas Generation 549 3 (247,210) SO 5.859% (14,485) 4.10.1 Gas Generation - Gadsby 549 3 (231,418) SG 5.859% (13,560) 4.10.1 Partner Operated Generation - Steam 512 3 1,890,386 SG 5.859% 110,764 4.10.1 Partner Operated Generation - Other 549 3 945,945 SG 5.859% 55,426 4.10.1 Partner Operated Generation - ChoIla 512 3 1,270,062 SO 5.859% 74,417 4.10.1 Hydro - West 535 3 2,508,806 SO-P 5.859% 147,058 4.10.2 Hydro - East 535 3 428,618 SO-U 5.859% 25,114 4.10.2 Wind Generation 549 3 3,820,421 SO-W 5.859% 223,852 4.10.2 18,129,940 1,062,297 4.10.2 L L)escrtption of Adjustment: This adjustment adds incremental O&M to the twelve months ended December 2011 to bring it to the projected O&M level for the twelve months ending December 2012. 0 Page 4.10.1 Rocky Mountain Power . Results of Operations - December 2012 Incremental O&M O&M by Plant (Excluding labor, net power costs, and overhauls) I2ME Dec 2011 Actuals I2ME Dec12 Forecast Adjustment (A) (B) (C=B-A) Coal Fired Generation Carbon Dave Johnston Hunter Huntington Jim Bridger Naughton Wyodak Gas & Geothermal Generation Blundell Chehalis Currant Creek Gadsby Lake Side Gas Administration Partner Operated Generation • Camas Cholla Colstrip Craig Hayden Hermiston Subtotal 3,970,788 4,615,356 644,568 17,928,608 18,361,998 433,391 24,064,212 27,985,552 3,921,340 16,784,818 18,263,936 1,479,118 20,995,957 21,046,000 50,043 13,147,965 15,113,637 1,965,671 6,134,259 5,757,742 (376,517) 103,026,607 111,144,220 8,117,614 1,314,490 940,208 (374,282) 1,941,408 1,770,940 (170,468) 1,414,157 1,373,347 (40,810) 4,092,762 3,861,344 (231,418) 2,850,444 2,764,512 (85,932) - 50,000 50,000 11,613,261 10,760,350 (852,911) 77,888 85,260 7,372 26,965,938 28,236,000 1,270,062 8,370,242 8,518,000 147,758 9,807,239 11,345,000 1,537,761 5,287,133 5,492,000 204,867 5,298,427 6,237,000 938,573 55,806,868 59,913,260 4,106,392 170,446,735 181,817,831 11,371,096 **O&M at partner operated plants include labor and non-labor costs incurred by the plant operator. Page 4.10.2 Rocky Mountain Power . Results of Operations December 2012 Incremental O&M Non-Labor O&M Hydro Generation FERC Land Use Fee FERC Admin Fees NERC-CIPS Contract Services LR Recreation Services Other Regulatory fees Training Lewis River Hatchery Hydro North/LR Forest Mgmt Reduction to Grace Flowline Maint. Lewis River Implementation North Umpqua Implementation Hydro Dam Safety & Surveys 12ME Dec 2011 Actuals I2ME Dec12 Forecast Adjustment (A) (B) (C=B-A) (577090) 707,009 1284,098 2,438,119 2,587,613 149,493 59,201 161,000 101,799 445,725 433,000 (12,725) 623,719 689,370 65,651 78,452 75,000 (3,452) 2,437,920 2,505,000 67,080 321,207 360,000 38,793 - (25,000) (25,000) 767,325 1,361,480 594,155 800,007 1,112,415 312,409 539,853 905,975 366,122 7,934,438 10,872,862 2,938,423 Wind Generation Materials Third Party Contracts Other Oil Changes Subtotal Grand Total 2,351,725 5,785,025 3,433,300 21132,224 18,621,870 (2,510,354) 4,474087 3,859,565 (614,522) - 3,511,997 3,511,997 27,958,036 31,778,457 3,820,421 Ref. 4.10.3 35,792,257 42,651,319 6,758,844 206,238,991 224,469,149 18,129,940 Ref 4.10 7 r--]l • . . Rocky Mountain Power Results of Operations - December 2012 Incremental O&M Wind Generation Increase Detail by Plant Wind Administration Dunlap Seven Mile I & II High Plains & McFadden Foote Creek Glenrock I & Rolling Hills Goodrioe Leaning Marengo I & II Total Ridge III Hills Juniper Materials 31,871 196.708 476,979 699,789 5,099 748,934 572,858 148,656 (197,937) 750,343 3,433,300 Third Party Contracts (101,048) 147,067 (15,618) 174,021) (184,152) (574,248) 355,943 (353,914) 45,458 (1,655,821) (2,510,354) Other (23,228) 8,585 (198,196) (214,913) 36,283 (9,365) 1,160 (313,242) 146,662 (48,268) (614,522) Oil Changes - - 631,999 679,998 - 736,000 528,000 - - 936,000 3,511,997 Total (92,405) 352,360 895,164 990,853 (142,770) 901,321 1,457,961 (518,500) (5,817) (17,746) 3,820,421 Ref. 4.10.2 Page 4.10.3 Rocky Mountain Power PAGE 4.11 Idaho Results of Operations - December 2011 Memberships & Subscriptions TOTAL IDAHO ACCOUNTTvDe COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Remove Total Memberships and Subscriptions in Account 930.2 930 1 (5,953,141) SO 5.647% (336,151) 930 1 (3,500) ID Situs (3,500) Total (5,956,641) (339,681) 4.11.1 Add Back 75% of National & Regional Memberships Various 930 1 1,757,746 SO 5.647% 99,262 4.11.1 Add Back Memberships at 100% WECC 930 1 3,113,443 SO 5.647% 175,820 NTTG 930 1 209,044 SO 5.647% 11,805 3,322,487 187,625 4.11.1 escrtption 0, Aajustment: This adjustment removes expenses in excess of Commission policy allowances as stated in the Commission order 29505. National and regional trade organizations are recognized at 75%. Western Electricity Coordinating Council and Northern Tier Transmission Group dues are included at 100%. L ~m . Rocky Mountain Power Page 4.11.1 Results of Operations. December 2011 Memberships and Subscriptions Adjustment Detail Account Factor Description Amount Remove Total Memberships and Subscriptions in Account 930.2 930.2 SO SAP Extract from Accounting 930.2 IDU SAP Extract from Accounting Allowed National and Regional Trade Memberships at 75% 930.2 SO Associated Oregon Industries 930.2 SO Associated Taxpayers of Idaho Inc 930.2 SO Association of Idaho Cities 930.2 50 Association of Washington Cities 930.2 SO Columbia Corridor Assn 930.2 SO Consortium for Energy Efficiency 930.2 SO E Source Companies LLC 930.2 SO Edison Electric Institute 930.2 SO Electric Power Research Institute 930.2 SO Idaho Association of Counties 930.2 SO IESNA 930.2 SO Intermountain Electrical Assoc 930.2 SO Metropolitan Utility Coordinating 930.2 SO Montana Tax Foundation Inc 930.2 SO National Automated Clearing House 930.2 SO National Electric Energy Testing Research and Application Center 930.2 SO National Joint Utilities 930.2 SO North American Electric Reliability Council 930.2 SO North American Transmission Forum 930.2 . SO Northwest Energy Efficiency Council 930.2 SO Oregon Business Association 930.2 SO Oregon Business Council 930.2 SO Oregon Rural Electric Cooperative 930.2 SO Pacific NW Utilities Conference 930.2 SO Portland Business Alliance 930.2 SO Project Management Institute 930.2 SO Rocky Mountain Electrical League 930.2 SO Society for Human Resource Management 930.2 SO Society for Information Management 930.2 SO Southern Oregon Timber Industries 930.2 SO The Eastern Idaho Water Rights Coalition Inc 930.2 SO The Information Systems Audit and Control Association 930.2 SO UT Water Users Association 930.2 SO Utah Community Forest Council 930.2 SO Utah Foundation 930.2 SO Utah Information Technologies 930.2 SO Utah Manufacturers Association 930,2 SO Utah Taxpayers Association 930.2 SO Walls Walla Area Utilities Coord 930.2 SO Washington Research Council 930.2 SO Washington Pulp & Paper Foundation 930.2 SO Western Energy Institute 930.2 SO Wyoming Assoc of Municipalities 930.2 SO Wyoming Business Alliance 930.2 SO Wyoming Taxpayers Association Total of Memberships Above (5,953,141) (3,500) (5,956,641) Ref 4.11 28,000 850 300 1,000 3,000 16,950 3,256 699,235 576,903 350 1,000 9,000 125 1,050 4,500 71,250 9,000 594,278 32,991 2,000 12,250 30,206 750 69,069 39,400 561 18,000 180 900 260 250 395 500 20,000 5,500 12,000 17,000 100 4,000 1,800 42.977 325 5,000 7,200 2,343,661 75% of Memberships Above 1,757,746 Ref 4.11 Membership Fees at 100% 930.2 SO Western Electricity Coordinating Council 3,113,443 930.2 SO Northern Tier Transmission Group 209,044 3,322,487 Ref 4.11 Total Memberships and Subscriptions Allowed 5,080,233 Rocky Mountain Power Idaho Results of Operations - December 2011 Intervenor Funding PAGE 4.12 TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# 928 3 15,105 ID Situs 15,105 Below 182M 3 (39,201) ID Situs (39,201) Below SCHMAT 3 39,201 ID Situs 39,201 41110 3 (14,877) ID Situs (14,877) 283 3 (7,399) ID Situs (7,399) SCHMDT 1 (14,904) ID Situs (14,904) 41010 1 (5,656) ID Situs (5,656) 283 1 22,277 ID Situs 22,277 Adjustment to Expense: Misc. General Expense Adjustment to Rate Base: Deferred Regulatory Expense Adjustment to Tax: Schedule M Deferred Tax Expense Accum. Def. Tax Balance Schedule M Deferred Tax Expense Accum. Def. Tax Balance . Adjustment Detail: Amortization Expense - December 2011 Amortization Expense - December 2012 Incremental Adjustment to Expense December 2011 Balance December 2012 Balance Incremental Adjustment to Rate Base 24,096 4.12.1 39,201 4.12.1 15,105 58,701 4.12.1 19,500 4.12.1 (39,201) L)escrlptlon ot Adjustment: This adjustment amortizes intervenor funding awarded to the Community Action Partnership of Idaho (CAPAI) , the Idaho Irrigation Pumpers Association (IIPA) and the Idaho Conservation League (ICL), as ordered in General Cases through Docket No's. PAC-E-07-05, PAC-E-08-07, PAC-E-10-07, PAC-E-11-12, and ECAM Docket No. PAC-E-08-08. Amortization expense is increased by the expected amortization amount through the year ending December 2012 and rate base is adjusted to reflect the December 2012balance. I S . I Rocky Mountain Power Results of Operations - December 2011 Idaho Intervenor Funding Adjustment Amortization Schedule & Balance Timeline Amortization Annual Arnort. Asset Total PAC-E-07-05 PAC-E-10-07 PAC-E-11-12 Date Awarded Expense Expense Explanation of Activity Balance Ref Apr-09 22,504 (1,465) 1,465 Begin amortization of JarV2008 CAPAI & Irrigator Funding (2 years) 56.199 May-09 (1,465) 1,465 54,734 Jun-09 (1,465) 1,465 53,269 Jul-09 (1,465) 1,465 51,804 Aug-09 (1.465) 1.485 50.339 Sep-09 (1,465) 1,465 48,874 Oct-09 16,899 (1,485) 1,465 64,308 Jan-10 (1,465) 1,465 59,913 Feb-10 (1,485) 1,465 58,448 Mar-10 (1.465) 1.465 58.983 Apr-10 (1,465) 1,465 55.518 May-10 (1,465) 1,465 54.053 Jun-10 (1,465) 1,465 52.588 Jul-10 (1,465) 1,465 51,123 Aug-10 (1.465) 1,465 49,658 Sep-10 (1,485) 1,465 48,193 Oct-10 (1.465) 1,465 46,728 Nov-10 (1,465) 1,465 45,263 Dec-10 (1.465) 1,465 43,798 Jan-11 39,000 (1,465) (1.642) 3.107 Begin amortization of 2009 CAPAI and Irrigator Funding (2 years) 79,691 Feb-li (1,465) (1,642) 3,107 76.584 Mar-11 (1.465) (1,642) 3,107 73,477 Apr-11 (1.642) 1,642 71,838 May-li (1,642) 1,642 70,194 Jun-11 (1,842) 1,642 68,552 Jul-11 (1,642) 1,642 66,910 Aug-il (1,642) 1,642 65,268 Sep-11 (1,642) 1.642 63,627 Oct-11 (1,642) 1,642 61,985 Nov-li (1,642? 1,642 60,343 Dec-11 (1,642) 1,642 (24,096) 58,701 IRef. 4.12 Jan-12 (1,642) (1.625) 3,267 Begin amortization of 2011 CAPAI, Irrigator, and ID Conservation 55,435 Feb-12 (1,642) (1,625) 3,267 League Funding (2 years) 52,168 Mar-12 (1,642) (1,625) 3,267 48,901 Apr-12 (1.642) (1,625) 3,267 45.634 May-12 (1,642) (1,625) 3.267 42.387 Jun-12 (1.642) (1.625) 3.267 39,101 Jul-12 (1,842) (1.625) 3.267 35,834 Aug-12 (1,642) (1.625) 3.267 32,567 Sep-12 (1.642) (1,825) 3.267 29.300 Oct-12 (1,642) (1,625) 3,267 26.034 Nov-12 (1.642) (1,625? 3,267 22,787 Dec-12 (1,642) (1, 625) 3,267 (39,201) 77713MRof. 4,12 Jan-13 32,000 (1.825) (1.333) 2,958 Begin amortization of 2012 CAPAI and Irrigator Funding (2 years) 48,542 Feb-13 (1.625) (1,333) 2,958 45.583 Mar-13 (1,625) (1,333) 2.958 42,625 Apr-13 (1,625) (1,333) 2,958 39.667 May-13 (1.625) (1.333) 2,958 36.708 Jun-13 - (1.625) (1.333) 2,958 33.750 Jul-13 (1,625) (1,333) 2,958 30,792 Aug-13 (1.825) (1.333) 2,958 27,833 Sep-13 (1,625) (1.333) 2.958 24,875 Oct-13 (1,625) (1.333) 2,958 21,917 Nov-13 (1.625) (1,333) 2.958 18.958 Dec-13 (1.625) (1,333) 2.958 16,000 Page 4.12.1 . . . Rocky Mountain Power Results of Operations. December 2011 Idaho Intervenor Funding Order Date Intervenor Docket # 4/23/2009 CAPAI (Community Action Partnership Association of Idaho) PAC-E-08-07 4/23/2009 Irrigation Pumpers Association PAC-E-08-07 2/28/2011 CAPAI (Community Action Partnership Association of Idaho) PAC-E-10-07 2/28/2011 Irrigation Pumpers Association PAC-E-1 0-07 2/28/2011 ID Conservation League PAC-E-10-07 1/10/2012 Irrigation Pumpers Association PAC-E-11-12 1/10/2012 CAPAI (Community Action Partnership Association of Idaho) PAC-E-11-12 Idaho Idaho Monthly Irrigation Conservation Total Amortization CAPAI Pumpers Assoc. League Awarded Amount 4,500 4,500 18,004 18,004 22,504 938 Ref. 4.12.1 16,899 16,899 16,899 704 Ref. 4.12.1 16,400 16,400 11,300 11,300 11,300 11,300 39,000 1,625 Ref. 4.12.1 18,000 18,000 14,000 14,000 32,000 1,333 Ref. 4.12.1 9/29/2009 Irrigation Pumpers Association PAC-E-08-08 Page 4.12.2 Rocky Mountain Power PAGE 4.13 Idaho Results of Operations - December 2011 • ID Pension Expense = Cash Basis TOTAL IDAHO ACCOUNT Tvpe COMPANY FACTOR FACTOR % ALLOCATED JE Adjustment to Expense: Pension Expense 930 1 32,182,527 SO 5.647% 1,817,383 4.13.1 Adjustment to Tax: Schedule SCHMAT 1 (19,746) SO 5.647% (1,115) Deferred Tax Expense 41110 1 7,494 SO 5.647% 423 Accumulated Deferred Tax 190 1 (898,220) SO 5.647% (50,723) . Description of Adjustment: Per IPUC Order No. 32196, this adjustment replaces the accrual pension expense for the 12 months ending December 2011 with the average actual amount funded during the 36 months ended December 2012. Page 4.1,3.1 Rocky Mountain Power Results of Operations - December 2011 Convert Accrual Pension Expense to a Three-Year Cash Basis Average Cash Basis Pension Expense Pension Funding CV 2010 112,800,000 Pension Funding CY2OI1 66,482,100 Pension Funding CY2012 44,400,000 Pension Funding Three-Year Average Ending December 2012 74,560,700 Exclude Mines 95.02% 70,844,447 Exclude Joint Ventures 97.743% Pension Funding to Electric Expense 69,245,498 Accrual Basis Pension Expense Total Pension Expense 34,253,193 4.3.2 Less: Local 57 Pension Expense (11,626,328) Accrual Basis Pension Expense in Results 12 Mos Ended December 2011 22,626,865 Electric Expense in Results 22,626,865 Total Difference 46,618,633 O&M portion 69.034% Ref 4.3.9 Adjustment to O&M 32,182,527 Ref 4.13 Rocky Mountain Power PAGE 4.14 Idaho Results of Operations - December 2011 . Uncotlectible Expense TOTAL IDAHO ACCOUNT Tvpe COMPANY FACTOR FACTOR % ALLOCATED EE Adjustment to Expense: UncoHectible Expense 904 3 266,761 ID Situs 266,761 4.14.1 uescripton 0? Actjustment: This adjusts the uncollectible expense to a 3 year average (December 2009-December 2011) as ordered by the Commission in the Idaho General Rate Case Docket No. PAC-E-1 0-07. r L Rocky Mountain Power Page 4.14.1 Results of Operations - December 2011 Uncollectible Expense• General GRID West Adjusted 904 Business Uncollectible 12 ME 904 Expense Amortization Expense Revenue Rate Reference Dec 2009 471,222 27,162 444,060 186,759,389 0.238% Dec 2010 678,156 27,162 650,994 206,560,116 0.315% Dec 2011 293,938 27,162 266,776 230,208,741 0.116% 3 Year Average 0.223% A 12-Months ended December 2011 Idaho General Business Revenue 239,320,102 B UncoHectible Expense Calculated Using Average Rate 533,536 A*B 12-Months ended December 2011 Idaho Uncollectible Expense 266,776 Adjustment to Reflect 3 Yr Average 266,761 Ref 4.14 7 0 Rocky Mountain Power PAGE 4,15 Idaho Results of Operations December 2011 Outside Services • TOTAL IDAHO ACCOUNTType COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Expense: Outside Services Expense 923 1 (401) ID Situs (401) 4.15.1 Outside Services Expense 923 1 165,472 SO 5.647% 165,472 4.15.1 n uescrtption OT AaJustment: Per ID Order No. 32196, this adjustment averages outside services expense for the years ended December 2009, December 2010 and December 2011. Page 4.15.1 fl, Rocky Mountain Power Results of Operations - December 2011 Outside Services Expense Summary of Outside Services Expense by Year : 'ar Factor. 12 ME December 2009 SO 11,038,720 12 ME December 2009 UT 630 11,039,350 12 ME December 2010 SO 9,396,107 12 ME December 2010 OR 8,195 9,404,302 l2ME December 2011 CA 135,188 12 ME December 2011 ID 601 12 ME December 2011 OR 69,703 12 ME December 2011 SO 9,969,205 12 ME December 2011 UT 11,468 12 ME December 2011 WA 764 12 ME December 2011 WYP 2,437 12 ME December 2011 WYU 693 10,190,059 Three-Year Averaae TP CA 45,063 ID 200 OR 25,966 SO 10,134,677 UT 4,033 WA 255 WYP 812 WYU 231 Adjustment from December 2011 Actuals Or . CA (90,125) ID (401) OR (43,737) SO 165,472 UT (7,435) WA (509) WYP (1,625) WYU (462) Ref. 4.15 Ref. 4.15 IDAHO 2010 PROTOCOL Page 5.0 Total Net Power Cost Adjustments (Tab 5) TOTAL 5.1 5.2 5.3 5.4 5.5 0 . James River Electric Lake BPA Residential Total Normalized Net Power Cost Royalty Offset Settlement Exchange Little Mountain 0 1 Operating Revenues: 2 General Business Revenues - - - - - - 3 Interdepartmental 4 Special Sales 14100,755 14,100,755 - - 5 Other Operating Revenues 24,166 - 296,020 - - (271,855) - 6 Total Operating Revenues 14,124,920 14,100,755 296,020 - - (271,855) - 7 8 Operating Expenses: 9 Steam Production 4,615,379 4,615,379 - - - - - 10 Nuclear Production - - - -. - - 11 Hydro Production - - - - 12 Other Power Supply 22685,588 21,540,286 - 2,594 1,270,838 (128,129) - 13 Transmission . 73,145 73,145 - - - - 14 Distribution -, - - - - - - 15 Customer Accounting 16 Customer Service & Info - - - - 17 Sales - - - - - 18 Administrative & General 19 Total O&M Expenses 27,374,113 26,228,810 - 2,594 1,270,838 (128,129) - 20 Depreciation . (42,624) - - (42,624) - 21 Amortization 22 Taxed Other Than Income - - - - - - 23 Income Taxes: Federal (4,412,840) (4,052,105) 98,903 (1,260) (424,600) (33,779) - 24 State (599,832) (550,614) 13,439 (171) (57,696) (4,590) - 25 Deferred Income Taxes 447 - . - 447 26 Investment Tax Credit Ad). - - - - - - - 27 ttlsc Revenue & Expense - - - - - - - 28 Total Operating Expenses: 22,319,463 21,626,092 112.343 1,609 788,542 (209,123) - 29 30 Operating Rev For Return: (8,194,544) (7,525,337) 183,677 (1,609) (788,542) (62,732) - 31 32 Rate Base: 33 Electric Plant In Service (120,563) - - - (120,563) 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits - - - - - 36 Elec Plant Acq Adj - - - - - - - 37 Nuclear Fuel • - - - - - - 38 Prepayments - - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - 41 Working Capital - - - - 42 Weatharization Loans 43 Misc Rate Base 44 Total Electric Plant (120,563) - - - - (120,563) - 45 46 Deductions: 47 AccumProv For Deprec 130,718 - - - - 130,718 48 Accum Prov For Amort - - - - - - 49 Accum Dell Income Tax 6,385 - - . (0) - 6,385 - 50 Unamortized lit - - - - - - - 51 Customer Mv For Consi - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions: 137,103 - - (0) - 137,103 - 56 57 Total Rate Base: 16,540 - - (0) - 16,540 - 58 59 60 Estimated ROE impact -2.218% -2.037% 0.050% 0.000% -0.213% -0.017% 0.000% 61 62 63 . 84 TAX CALCULATION: 66 Operating Revenue (13,206,569) (12,128,055) 296,020 (2,594) (1,270.838) (101.101) - 67 Other Deductions 68 Interest (AFUDC) - - - - - - - 69 Interest 70 Schedule M' Additions (3,955) - - (3,955) - - - 71 Schedule M Deductions (2.778) - - (2,778) - - - 72 Income Before Tax (13207,746) (12,128,855) 296,020 (3,771) (1,270,838) (101,101) 74 State Income Taxes . (599632) (550,614) 13,439 (171) (57,696) (4,590) - 75 .73 76 Taxable Income (12,608,114) (11,577,442) 282,581 (3,600) (1,213,142) (96,511) - 77 . 78 Federal Income Taxes (4.412,840) (4,052,105) 98,903 (1,260) (424,600) (33,779) Rocky Mountain Power PAGE 5.1 Idaho Results of Operations - December 2011 Net Power Cost . TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED J.ER Adjustment to Revenue: Sales for Resale (Account 447) Existing Firm PPL 447NPC 3 25,346,892 SG 5.859% 1,485,164 5.1.1 Existing Firm UPL 447NPC 3 27,884,732 SG 5.859% 1,633,865 5.1.1 Post-Merger Firm 447NPC 3 188,302,230 SG 5.859% 11,033,291 5.1.1 Non-Firm 447NPC 3 (821,829) SE 6.274% (51,565) 5.1.1 Total Sales for Resale 240,712,025 14,100,755 Adjustment to Expense: Purchased Power (Account 555) Existing Firm Demand PPL 555NPC 3 6,687,270 SG 5.859% 391,831 5.1.1 Existing Firm Demand UPL 555NPC 3 49,378,221 SG 5.859% 2,893,244 5.1.1 Existing Firm Energy 555NPC 3 42,451,040 SE 6.274% 2,663,536 5.1.1 Post-merger Firm 555NPC 3 109,977,384 SG 5.859% 6,443,962 5.1.1 Secondary Purchases 555NPC 3 (28,314,561) SE 6.274% (1,776,561) 5.1.1 Other Generation 555NPC 3 5,105,452 SG 5.859% 299,146 5.1.1 Total Purchased Power Adjustments: 185,284,806 10,915,159 Wheeling Expense (Account 565) Existing Firm PPL 565NPC 3 24,722,894 SG 5.859% 1,448,601 5.1.1 Existing Firm UPL 565NPC 3 - SG 5.859% - 5.1.1 Post-merger Firm 565NPC 3 (23,198,936) SG 5.859% (1,359,307) 5.1.1 Non-Firm 565NPC 3 (257,375) SE 6.274% (16,149) 5.1.1 Total Wheeling Expense Adjustments: 1,266,583 73,145 Fuel Expense (Accounts 501, 503, 547) Fuel - Overburden Amortization - ID 501NPC 3 (73,045) ID Situs (73,045) 5.1.1 Fuel- Overburden Amortization - WY . 50INPC 3 (177,899) WY Situs - 5.1.1 Fuel Consumed - Coal 501 NPC 3 79,634,094 SE 6.274% 4,996,540 5.1.1 Fuel Consumed - Gas 501NPC 3 (5,095,632) SE 6.274% (319,719) 5.1.1 Steam from Other Sources 503NPC 3 (128,736) SE 6.274% (8,077) 51.1 Natural Gas Consumed 547NPC 3 61,740,060 SE 6.274% 3,873,802 5.1.1 Simple Cycle Combustion Turbines 547NPC 3 11,959,561 SE 6.274% 750,387 5.1.1 Cholla/APS Exchange 50INPC 3 313,654 SE 6.274% 19,680 5.1.1 Total Fuel Expense Adjustments: 148,172,057 9,239,568 Total Power Cost Adjustment 6,127,117 94,011,421 Post-merger Firm Type 1 555NPC 1 8,400,126 SG 5.859% 492,193 5.1.1 Remove Power Cost Deferrals 555NPC 1 94,016,281 SG 5.859% 5,508,745 5.1.1 102,416,408 6,000,938 Description of Adjustment: The net power cost adjustment normalizes power costs by adjusting sales for resale, purchased power, wheeling and fuel in a manner consistent with the contractual terms of sales and purchase agreements, and normal hydro and weather conditions for the twelve-month period ending December 2012. The GRID study for this adjustment is based on temperature adjusted normalized loads for the 12 months ended December 2011. 0 • Rocky Mountain Power Results of Operations - December 2011 Net Power Cost Adjustment Description Account (1) Total Account (B Tabs) . (2) Remove Non-NPCI NPC Mechanism Accruals (3) Unadjusted NPC (1)+(2) (4) Type 1 Adjustments (5) Type I Normalized NPC (3)+(4) (6) Type 3 Pro Forma NPC (7) Type 3 Adjustment (6)-(5) 2010 Protocol Factor Sales for Resale (Account 447) Existing Firm Sales PPL 447.12 - - 25,346,892 25,346.892 Sc; Existing Firm Sales UPL 447.122 . - 27.884.732 27.884,732 SO Post-merger Firm Sales 447.13,447.14,447.2,447.61.447.62 341,272,116 341.272,116 341,272,116 529.574,346 188,302,230 SO Non-firm Sales 447.5 821,829 821,829 821.829 - (821,829) SE Transmission Services 447.9 732,404 (732.404) - - - S On-system Wholesale Sates 447.1 8,966,021 (8,966.021) - - - S Total Revenue Adjustments 351.792,369 (9,698,424) 342,093,945 342,093,945 582,805,970 240.712,025 Purchased Power (Account 555) Existing Firm Demand PPL 555.66 - - 6,687,270 6,687,270 SO Existing Firm Demand UPL 555.68 - . 49,378,221 49,378,221 so Existing Firm Energy 555.65. 555.69 - 42,451.040 42.451,040 SE Post-merger Firm 5,55555,555.81,555.62.55563,55564.55567,555.8 406,701,707 94,016,281 500717,989 500.717.989 619,095,499 118,377.510 SO Secondary Purchases 555.7, 555.25 28,314,561 28,314,561 28,314,561 - (28,314,561) SE Seasonal Contracts - - - Wind integration Charge - 5.105,452 5,105.452 SO BPA Regional Adjustments 555.11. 555.12. 555133 (36.755,000) 36,755.000 - - - - S Post-merger Firm Type 1 - 8,400,126 8,400,126 - (8,400,126) SO Total Purchased Power Adjustment . 398,261,268 130,771,282 529.032 540 8400,126 537,432,675 722,717,482 185,284,806 Wheeling (Account 565) Existing Firm PPL 565.26 - - 24,722,894 24,722,894 SO Existing Finn UPL 565.27 0 - - - - SO Post-merger Firm 565.0, 565.46, 565.1 129,982,945 129,982,945 129,982,945 108,784,009 (23,198.936) SO Non-firm 565.25 8,251,910 8,251,910 8,251.910 7,994,534 (257,375) SE Total Wheeling Expense Adjustment 138,234,854 - 138,254,854 - _ 138,234,854 139,501437 1.266,583 Fuel Expense (Accounts 501,503 and 547) Fuel - OverburdenArnortization - tdaho 501.12 73,045 73,045 73,045 . (73,045) IDU Fuel - OverburdenAmortization - Wyoming 501.12 177,899 177,899 177,899 - (177,899) WYP Fuel Consumed - Coal 501.1 621034,865 621,034,865 621,034,865 700.668,958 79.634,094 SE Fuel Consumed - Gas 501.35 10,224,160 10,224,160 10,224,160 5,128,528 (5,095,632) SE Steam From Other Sources 503 3,583,830 3,583,830 3,583,830 3,455,095 (128,736) SE Natural Gas Consumed 547 355,560,076 355,560,076 355,560,076 417,300,136 61.740,060 SE Simple Cycle Combustion Turbines 547 11,760,826 . 11,780.826 11,760,826 23,720.387 11.959.561 SE Cholla/APS Exchange 501.1,501.2,501.45 51,808,627 0 51,808,627 51808,627 52,122.281 313,654 SE Miscellaneous Fuel Costs 501,501.2,501.3, 501.4, 501.45, 501.5,501.51 20,980,510 (20,980,510) - - - SE SE Total Fuel Expense 1,075,203,839 (20.980,51 0) 1.056.223,328 - 1,054,223,328 1,202,391,386 148.172,057 Net Power Cost 1,259,907,591 _119,489,198 1,379,396,787 _81400,126 1,387,796,913 164811808,334 946011,421 Ref 5,1 Ref 5.1.3 Ref 5.1 NPC Mechanism Accruals (included in column 2) (94,016,281) 1,285,380,506 Ref. 2.2 line 66 Page 5. 1.1 Rocky Mountain Power Results of Operations - December 2011 Net Power Cost Adjustment Study Results MERGED PEAK/ENERGY SPLIT Period Ending ($) Dec-12 Merged 01/12-12/12 Pre-Merger Deman Pre-Merger SPECIAL SALES FOR RESALE EnefgY Pacific Pre Merger 25,346,892 25,344,892 Post Merger 529,674,346 Utah Pre Merger 27,884,732 27,884.732 NonFirm Sub Total - TOTAL SPECIAL SALES 582,805.970 53,231,824 PURCHASED POWER & NET INTERCHANGE BRA Peak Purchase - - Pacific Capacity 683,954 300.000 383,954 Mid Columbia 318,492 95,548 222,944 Misc/PacIfic 4,629,816 960,052 3,669,764 O.F. Contracts/PPL 58,397,425 5,331,671 25,976,679 Small Purchases west 14,685 14,685 Pacific Sub Total 64,044,372 6,687,270 30,268,027 Gemstate 2,867,100 2,867,100 GSLM OF Contracts/1JPL 79,412,260 21,493,489 9,211,495 PP Layoff 27,884,732 27,884,732 Small Purchases east 104,418 104,418 UP&LI0PP&L - - Utah Sub Total 110,268,509 49,378221 12,183.013. APS Supplemental p27875 872.782 Avoided Cost Resource Blancting Purchase P379174 7,633 BPA Reserve Purchase 297,143 Cheliafis Station Service Combine Hills Wind p1 60595 5,060,075 Deseret Purchase p194277 32,957,186 Georgia-Pacific Camas 7,427,418 Hermiston Purchase p99563 92,233,046 Hurricane Purchase p393045 94,536 Idaho Power 15278538 Kennecoa Generation incenfive 1,683,386 LADWP p491 303-4 - MagCorp p229846 - MagCorp Reserves p510378 4,775,910 Nucor p346858 5,457,000 P4 Production p137215/p145258 18,499,999 Rock River Wind p100371 4,957,833 Roseburg Forest Products p312292 Three Buttes Wed 1>460457 20,855,491 Top 01 the World Wind p522807 40,387,465 Tri-State Purchase p27057 9,979,384 West Valley Toll 9,757,512 Wolverine Creak Wind p244520 9,962,272 BRA So. Idaho p64885/p83975/p6470t (3,647) Cargill p483225's6 p485390/s89 1,398,400 P5C0 Exchange p340325 5,400.000 Shell p489963/0489962 364,800 Seasonal Purchased Power Ptacehotder Short Term Firm Purchases 271,093,544 New Firm Sub Total 543,299,148 - Wind Integration Charge 5,105,452 Non Firm Sub Total - ~ 9 Page 5.12 NG&Elfm Post-Merger 529,574,348 529,574,346 27,089,075 27,059,075 48,707,276 48,707,276 672,762 7,633 297,143 5,060,075 32,957,186 7,427,418 92,233,046 94,536 1,663,386 4,775,910 5,457,000 18,499,999 4,957,833 20,655,491 40,387,465 9,979,384 9,757,512 9,982,272 (3,647) 1,388,400 5,400,000 384,800 271,093,544 - 543,299,148 5,105,452 Rocky Mountain Power Results of Operations - December 2011 Net Power Cost Adjustment Page 5.1.3 Study Results MERGED PEAK/ENERGY SPLIT Period Ending ($) Dec-12 Merged Pm-Merger Pre-Merger TOTAL PURCHASED PW& NET INT. 722,717,482 56,065,491 42,451,040 - 624,200,951 WHEELING & U. OF F. EXPENSE Pacific Firm Wheeling and Use of Facltitie 24,722,894 24,722,894 Utah Firm Wheeling and Use of Facilities - Post Merger 106,784,009 106,784,009 Nonfrrrn Wheeling 7,994,534 7,994,534 TOTAL WHEELING & U. OF F. EXPENSE 139,501,437 24,722,894 7,994,534 106,784,009 THERMAL FUEL BURN EXPENSE Carbon 20,334,419 20,334,419 Chotta 52,122,281 52,122,281 CoistrIp 14,140,603 14,140,603 Craig 22,442,309 22,442,309 Chehalis 84,348,779 84,348,779 Currant Creek 138,349,490 138,349,490 Dave Johnston 62,044,893 62,044,893 Gadsby 5,128,528 5,128,528 Gadsby CT 23,720,387 23,720,387 Hayden 12,696,641 12,696,641 . Hermiston 54,743,336 54,743,336 Hunter 145,233,483 145,233,483 Huntington 96,382,548 96,382,545 Jim Bridger 199,543,378 199,543,378 Lake Side 139,858,531 139,858,531 Little Mountain Naughton 107,836,585 107,836,585 Wyodak 20,014,100 20,014,100 TOTAL FUEL BURN EXPENSE 1,198,940,291 - - 1,198,940,291 OTHER GENERATION EXPENSE Blundell 3,455,095 3,455,095 TOTAL OTHER GEN. EXPENSE 3,455,095 - 3,455,095 - NET POWER COST 1,481,805,334 27,556,761 42,451,040 1,210,389,920 201,410,614 Ref. 5.1 ~ 0 Rocky Mountain Power Results of Operations - December 2011 Net Power Cost Adjustment Amounts removed from accounts for consistency with GRID Non-Net Power Costs Sales for Resale (Account 4471 Transmission Services - revenues received not included in GRID On System Wholesale sales - these are not included in GRID Purchased Power (Account 555) BPA regional adjustments - these are credits that are passed to customers in the northwest and are not included in GRID Fuel Exoense (Accounts 501, 503 and 547) Cholla: Cholla fuel handling Cholla start-up diesel Other non GRID Cholla Other Plants: Fuel handling Start up gas Diesel Residual disposal Other non GRID Net Power Cost Deferrals Page 5.1.4 732,404 8,966,021 9,698,424 Ref 5.1.1 (36,755,000) Ref 5.1.1 2,860,295 93,317 2,953,613 6,288,383 415,171 10,044,657 1,141,641 137,045 18,026,897 20,980,510 Ref 5.1.1 (94,016,281) Ref 5.1 (119,489,196) Ref 5.1.1 Rocky Mountain Power PAGE 5.2 Idaho Results of Operations - December 2011 James River Royalty Offset . TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Revenue: Other Electric Revenue 456 3 5,052,094 SG 5.859% 296,020 Below Adjustment Detail: 12 Months Ended December 2012 James River Offset Capital Recovery Major Maintenance Allowance Total Offset uescruption ot Adjustment: On January 13, 1993, the Company executed a contract with James River Paper Company with respect to the Camas mill, later acquired by Georgia Pacific. Under the agreement, the Company built a steam turbine and is recovering the capital investment over the twenty-year operational term of the agreement as an offset to royalties paid to James River based on contract provisions. The contract costs of energy for the Camas unit are included in the Company's net power costs as purchased power expense, but GRID does not include an offsetting revenue credit for the capital and maintenance cost recovery. This pro forma adjustment adds the royalty offset to FERC account 456, other electric revenue, for the twelve-month period ending December 2012, the same period used in determining pro forma net power costs in this filing. 4,490,201 561,893 5,052,094 Above U Rocky Mountain Power PAGE 5.3 Idaho Results of Operations - December 2011 Electric Lake Settlement . TOTAL IDAHO ACCOUNT COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Expense: Amortization O&M Portion 557 1 44,269 SG 5.859% 2,594 5.3.1 Tax Adjustments Fuel Amortization Sch M SCHMAT 3 (63,030) SE 6.274% (3,955) 5.3.1 DITExp. 41110 3 23,921 SE 6.274% 1,501 5.3.1 DIT Bal. 283 3 (1) SE 6.274% (0) 5.3.1 Coal Supply Adjustment Sch M SCHMDT 3 (44,269) SE 6.274% (2,778) 5.3.1 DIT Exp. 41010 3 (16,801) SE 6.274% (1,054) 5.3.1 DIT Bal. 190 3 1 SG 5.859% 0 5.3.1 . uescription OT Aajustment: Canyon Fuel Company ('CFC") owns the Skyline mine located near Electric Lake, Utah. Electric Lake is owned by the Company and provides water for the Huntington power plant. The two companies disputed the claim made by the Company that CFC's mining operations punctured the lake and caused water to flow into the Skyline mine. The two companies negotiated a settlement and release agreement for the claims made by the Company. The amortization for this settlement ended January 2011, so this adjustment removes the amortization from unadjusted results. Rocky Mountain Power Page 5.3.1 Results of Operations - December 2011 . Electric Lake Settlement Year End Settlement of Costs Value of Settlement 10,087,658 Offset O&M 71% Reduction of O&M 7,162,237 Amortization Account 25399 over 3 years - Amortization Account 254 - Reduction to Account 557 - Account 557 Reduction in actual results (44,269) Adjustment needed to reflect reduction amount 44,269 Ref 5.3 Reduction to Account 557 - Regulatory Liability Account 25399 Dec-1 0 Dec-il Offset O&M Account 557 715,840 - Amortization of Offset (715,840) - Remaining Liability Balance - - Ref 5.3 Regulatory Asset 186.5 Dec-10 Dec-l1 Set-Up Deferred Asset 1,713,105 63,030 Amortization (1,650,075) (63,030) Ending Balance 63,030 - Account 186.5 ending balance in actual results - Adjustment needed to reflect account balance . Dec ii Ending Balance - Ref 5.3 - Regulatory Liability Account 254 Dec-10 Dec-i1 Set-Up Deferred Asset (1,217,286) (44,269) Amortization 1,173,017 44,269 Ending Balance (44,269) - Account 254 ending balance in actual results - Adjustment needed to reflect account balance - Ref 5.3 Dec 11 Ending Balance - ~ 0 TOTAL ACCOUNT Type COMPANY 555 1 27,060,767 555 1 8,423,395 555 1 1,270,838 36755,000 IDAHO FACTOR FACTOR % ALLOCATED OR Situs - 5.4,1 WA Situs - 5.4.2 ID Situs 1,270,838 5.4.3 1,270,838 Adjustment to Expense: Purchased Power Expense Purchased Power Expense Purchased Power Expense Rocky Mountain Power PAGE 5.4 Idaho Results of Operations • December 2011 BPA Residential Exchange uescription OT Aojustment: The Company receives a monthly purchase power credit from Bonneville Power Administration (BPA). This credit is treated as a 100% pass-through to eligible customers. Both a revenue credit and a purchase power expense credit is posted to unadjusted results which need to be removed for normalized results. This adjustment reverses the BPA purchase power expense credit recorded. The Revenue Normalizing adjustment No. 3.2 removes the revenue credit passed onto customers. 0 ~ is PacifiCorp Results of Operations - December 2011 • BPA Residential Exchange Account 505201 Oregon Page 5.4.1 12-Months Ended December 2011 Expense (27,060,767) Ref 5.4 ~ I* Page 5.4.2 PacifiCorp Results of Operations - December 2011 • BPA Residential Exchange Account 505202 Washington 12-Months Ended December 2011 Expense (8,423,395) Ref 5.4 H. 0 PacifiCorp Results of Operations - December 2011 o BPA Residential Exchange Account 505204 Idaho Page 5.4.3 12-Months Ended December 2011 Expense (1,270,838) Ref 5.4 H" Rocky Mountain Power PAGE 5.5 Idaho Results of Operations - December 2011 Little Mountain . TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Revenue: Other Electric Revenue 456 3 (4,639,678) SG 5.859% (271,855) 5.5.1 Adjustment to Expense: Generation Expense 548 3 (933,523) SG 5.859% (54,698) Misc Other Generation Expense 554 3 (1,205,197) SG 5.859% (70,617) Other Expenses 557 3 (48,030) SG 5.859% (2,814) (2,186,750) (128,129) 5.5.1 Adjustment to Depreciation Expense: Depreciation Expense 4030P 3 (716,941) SG 5.859% (42,008) Depreciation Expense 403362 3 (6,302) UT Situs - Depreciation Expense 403GP 3 (10,515) SG 5.859% (616) (733,758) (42,624) 5.5.1 Adjustment to Rate Base: Electric Plant in Service 343 3 (1,732,297) SG 5.859% (101,501) Electric Plant in Service 362 3 (295,038) UT Situs - Electric Plant in Service 397 3 (325,315) SG 5.859% (19,061) (2,352,650) (120,563) 5.5.1 Depreciation Reserve 1080P 3 2,072,532 SG 5.859% 121,437 Depreciation Reserve 108362 3 142,048 UT Situs - Depreciation Reserve I08GP 3 158,397 SG 5.859% 9,281 2,372,977 130,718 5.5.1 Adjustment to Tax: ADIT Balance - CA 282 3 2,220 CA Situs ADIT Balance - ID 282 3 6,385 ID Situs 6,385 . ADIT Balance - FERC ADIT Balance - OR 282 282 3 3 456 33,557 FERC OR Situs Situs - - ADIT Balance - OTHER 282 3 10,140 OTHER 0.000% - ADIT Balance - UT 282 3 50,757 UT Situs - ADIT Balance - WA 282 3 - WA Situs - ADIT Balance - WY 282 3 18,867 WY Situs - 122,382 6,385 uescrlption CT Aujusiment: The Company has provided both electricity and steam from the Little Mountain plant to the Great Salt Lake Minerals Company since 1968. The current contract associated with this arrangement expires on February 28, 2012. However, on August 1, 2011 the electrical generator at the Little Mountain plant experienced a catastrophic electrical fault. In August 2011, the Company installed a mobile packaged boiler in order to provide enough steam for Great Salt Lake Minerals to maintain its operations. Since the plant no longer produces power due to the generator failure on August 1, this adjustment removes the steam revenue and related O&M expense to align with the net power costs. This also adjusts the plant and depreciation balances to reflect the February 28, 2012 retirement of the plant. The tax impacts related to this adjustment are included in the Major Plant Additions Tax Entries adjustment on page 8.6.1. Since the plant no longer produces power due to the generator failure on August 1, this adjustment removes the plant balances, steam revenue and related O&M expense to align with the net power costs. 0 S • . Rocky Mountain Power Results of Operations - December 2011 Little Mountain Remove Little Mountain Revenue/O&M Expense 12 ME Description FERC Acct Factor Dec 2011 Adjustment Ref. Steam Revenue 456 SG 4,639,678 (4,639,678) Ref. 5.5 Generation Expense 548 SG 933,523 (933,523) Ref. 5.5 Misc Other Generation Expense 554 SG 1,205,197 (1,205,197) Ref. 5.5 Other Expenses 557 SG 48,030 (48,030) Ref. 5.5 Remove Little Mountain Plant Depreciation Expense 12 ME Description FERC Acct Factor Dec 2011 Adjustment Ref. Depreciation Expense - Other Plant 4030P SG 716,941 (716,941) Ref. 5.5 Depreciation Expense - Distribution Plant 403362 UT 6,302 (6,302) Ref. 5.5 Depreciation Expense - General Plant 403GP SG 10,515 (10,515) Ref. 5.5 Total 733,758 (733,758) Adjust Little Mountain Plant to December 2012 Year-End Balances Balance Description FERC Acct Factor Dec 2011 Adjustment Ref. Electric Plant in Service - Other 343 SG 1,732,297 (1,732,297) Ref. 5.5 Electric Plant in Service - Distribution 362 UT 295,038 (295,038) Ref. 5.5 Electric Plant in Service - General 397 SG 325,315 (325,315) Ref. 5.5 Total 2,352,650 (2,352,650) Depreciation Reserve 1080P SG (2,072,532). 2,072,532 Ref. 5.5 Depreciation Reserve 108362 UT (142,048) 142,048 Ref. 5.5 Depreciation Reserve 108GP SG (158,397) 158,397 Ref. 5.5 Total (2,372,977) 2,372,977 Page 5.5.1 IDAHO 2010 PROTOCOL Page 6.0 Total Depreciation & Amortization (Tab 6) TOTAL 6.1 6.1.1 6.2 6.3 0 0 (Cont) Depreciation & Depreciation & Depreciation & • Amortization Amortization Amortization Hydro Total Normalized Expense Expense Reserve Decommissioning 0 0 1 Operating Revenues: 2 General Business Revenues - - - - - 3 Interdepartmental - - - - - - 4 Special Sales - - - - - - 5 Other Operating Revenues - - - - - - 6 Total Operating Revenues - - - - - - 7 8 Operating Expenses: S Steam Production - - - - - - 10 Nuclear Production - - - - - - 11 Hydro Production - - - 12 Other Power Supply - - - - - 13 Transmission - - - - - - - 14 Distribution - - - 15 Customer Accounting - - - - - - 16 Customer Service & Info - - - - - 17 Sales - - - - - - - 18 Administrative & General - - - - - - - 19 Total O&M Expenses - - - 20 Depreciation 1,052,232 526,628 525,604 - - 21 Amortization 56,287 50,817 5,470 - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (578,604) (192,930) (177,437) (208.237) - - 24 State (78,623) (26,216) (24,111) - (28,296) - 25 Deferred Income Taxes 236,533 - - 236,533 - - 26 Investment Tax Credit Adj. - - - - - - - 27 Misc Revenue & Expense - - - - 28 Total Operating Expenses: 687,825 358,299 329,526 0 29 30 Operating Rev For Return: (887,825) (358,299> (329,526) - (0) - - 31 32 Rate Base: 33 Electric Plant In Service - - - - 34 Plant Held for Future Use - - - - 35 Misc Deferred Debits - - - - - - 36 Elec Plant Ape Ad) - - - - - - - 37 Nuclear Fuel - - - - - - - 38 Prepayments - - • - - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - 41 Working Capital - - - - - - - 42 Weatherizatiori Loans - - - - - - 43 Misc Rate Base - - - - 44 Total Electric Plant - - - - - - 45 46 Deductions: 47 Accum Pros For Deprec (116,315) (530,116) 413.800 - - 43 Accum Prov For Amort (5,470) - - (5,470) - - 49 Accum Def Income Tax (236,533) - - - (236,533) - - 50 UnamortizedITC; - - - 51 Customer Adv For Const - - - - - $2 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - 54 55 Total Deductions: (358,318) -. - (535,586) 177,267 - - 56 57 Total Rate Base: (358,318) - - (535,586) 177.267 - - 58 59 60 Estimated ROE impact -0.179% -0097% -0.089% 0.011% -0.004% 0.000% 0.000% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (1,108,519) (577,445) (531,074) - - - - 67 Other Deductions 68 Interest (AFUDC) - - - - - - - 69 Interest - - - - - - 70 Schedule Additions - - - - - - 71 Schedule Deductions 623,259 - - - 623,259 - 72 Income Before Tax (1,731,778) (577,445) (531 .074) - (623,259) - - . 73 74 State Income Taxes (78,623) (26,216) (24,111) - (28,296) - - 75 76 Taxable income (1,653,155) (551,229) (506,963) - (594,963) - - 77 78 Federal Income Taxes (578,604) (192,930) (177,437) - (208,237) - - TOTAL ACCOUNT Type COMPANY 4035P 2 6,821,303 403SP 2 19,994 403HP 2 467,616 403HP 2 176,904 4030P 2 124,109 4030P 2 - 403TP 2 1,346,883 403364 2 403364 2 110,651 403364 2 - 403364 2 281,789 403364 2 - 403364 2 69,779 403GP 2 - 403GP 2 38,948 403GP 2 - 403GP 2 (344) 403GP 2 (865) 403GP 2 165 403GP 2 26,845 403GP 2 19,898 403GP 2 - 403MP 2 - 404IP 2 290,612 404lP 2 - 4041P 2 587,194 404lP 2 - 4041P 2 - 10,381 481 Adjustment to Expense: Steam Production Steam Production Hydro Production Hydro Production Other Production Other Production Transmission Distribution - California Distribution - Oregon Distribution - Washington Distribution - Utah Distribution - Idaho Distribution - Wyoming General Plant - California General Plant - Oregon General Plant - Washington General Plant - Utah General Plant - Idaho General Plant - Wyoming General Plant General Plant General Plant Mining Plant Intangible Plant Intangible Plant Intangible Plant Intangible Plant Intangible Plant Total . . Rocky Mountain Power PAGE 6.1 Idaho Results of Operations - December 2011 Depreciation & Amortization Expense IDAHO FACTOR FACTOR % ALLOCATED REF# SG 5.859% 399,684 SG 5.859% 1,172 SG-P 5.859% 27,399 SG-U 5.859% 10,365 SG 5.859% 7,272 SG-W 5.859% - SG 5.859% 78,919 CA Situs - OR Situs WA Situs - UT Situs - ID Situs - WY Situs - CA Situs - OR Situs - WA Situs - UT Situs - ID Situs (865) WY Situs - SO 5.647% 1,516 SG 5.859% 1,166 CN 3.858% - SE 6.274% SO 5.647% 16,411 SE 6.274% - SG 5.859% 34,406 WY Situs - SG-P 5.859% - 577,445 6.1.2 uescripton Ot Adjustment: This adjustment enters into the test period results depreciation and amortization expense for the major plant additions added to rate base in adjustment 8.6. ~ 0 I. Rocky Mountain Power PAGE 6.1.1 Idaho Results of Operations - December 2011 (Cont.) Depreciation & Amortization Expense TOTAL IDAHO ACCOUNT Tvpe COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Reserve: Steam Production 403SP 3 5,553,948 SG 5.859% 325,425 Steam Production 403SP 3 - SG 5.859% - Hydro Production 403HP 3 1,382,135 SG-P 5.859% 80,984 Hydro Production 403HP 3 260,840 SG-U 5.859% 15,284 Other Production 4030P 3 224,150 SG 5.859% 13,134 Other Production 4030P 3 - SG-W 5.859% - Transmission 403TP 3 1,549,273 SG 5.859% 90,777 Distribution - California 403364 3 - CA Situs - Distribution - Oregon 403364 3 35,591 OR Situs - Distribution - Washington 403364 3 - WA Situs - Distribution - Utah 403364 3 402,656 UT Situs - Distribution - Idaho 403364 3 - ID Situs - Distribution - Wyoming 403364 3 - WY Situs - General Plant - California 403GP 3 - CA Situs - General Plant - Oregon 403GP 3 28,423 OR Situs General Plant - Washington 403GP 3 - WA Situs - General Plant - Utah 403GP 3 - UT Situs - General Plant - Idaho 403GP 3 - ID Situs - General Plant- Wyoming 403GP 3 - WY Situs - General Plant 403GP 3 - SO 5.647% - General Plant 403GP 3 - SG 5.859% - Mining Plant 403MP 3 - SE 6.274% - Intangible Plant 4041P 3 - 50 5.647% - Intangible Plant 4041P 3 - SE 6.274% - Intangible Plant 4041P 3 93,352 SG 5.859% 5,470 Intangible Plant 4041P 3 WY Situs - Intangible Plant 4041P 3 - SG-P 5.859% - Total 9,530,368 531,074 6.1.2 Description of Adjustment: This adjustment enters into the test period results depreciation and amortization expense for the major plant additions added to rate base in adjustment 8.6. 1-1 L Rocky Mountain Power Results of Operations -December 2011 Incremental Depreciation Expense Jan11 to Dccli Incremental Jan12 to Dec12 Incremental Plant Depreciation Depreciation Plant Additions Expense on Plant Additions Expense on Total DeprecIatIon Description Account Account Factor Rate OA included in Months Plant Adds, included In AdJ Months Plant Adds. Included in Ad) Steam Production Plant: Various . 312 403Sp SG 2.393% 253,795,300 6 3.036058 165674,759 6 1.981.905 5,017,964 Various 312 403SP SSGCH 1.509% 2,650,228 6 19,994 - 6 - 19,994 DJU4SO2&PM Emission cntrltipgrades 312 403SP SO 2.393% - 6 - 104,233,252 8.5 1.766,447 1,766,447 Naughton U2 Flue Gas OesulrurizatiooSys 313 403SP SO 2.393% 146,885,480 10.5 3,074,988 - 6 - 3,074,988 Naughton Ui Flue Gas Desulfurizatlon Sys 312 403SP SO 2.393% - 6 - 120,749,119 7.5 1,805,598 1,805,596 Wyodak lii S02 and PM Emiss Control Upgrade 312 403SP SG 2.393% 101,782,123 3.5 710,256 - 6 - 710,256 Total Steam Plant . 505,113,131 6,841,291 390,657,130 5,553.948 12.395.245 Hydro Production Plant: Various 332 403HP SO-P 1.946% 48,047,471 6 467,616 142,014,104 6 1,382,135 1,849,751 Various 332 4031-IP SO-U 2.722% 12,996,482 6 176,904 19,162,958 6 260,840 437,743 Total Hydro Plant . 61,043,953 644,520 161,177,062 1,642,975 2,287,494 Other Production Plant: Various Wind Other 343 4030P SG-W 4.042% - 6 - - 6 - - Various 343 4030P SG 2.569% 9,663,437 6 124,109 17,452,951 6 224,150 348,259 Total Other Plant 9.663,437 124,109 17.452,951 224,150 348,259 Transmission Plant: Various 355 403TP SO 1.885% 142,906355 6 1,346,883 164,380,205 6 1,549.273 2,896,156 Total Transmission Plant 142,906,355 1,346,883 164,380,205 1.849,273 2.896,156 Distribution Plant: California 364 . 403364 CA 2.891% - 6 - - 6 - - Oregon 364 403364 OR 2.844% 7,781,837 6 110,651 2,503,043 6 35.591 146,243 Washington 364 403364 WA 3.117% - 6 - - 6 - - Utah 364 403364 UT 2.481% 22,713,768 6 281,789 32,456,306 6 402,656 684.445 Idaho 364 403364 ID 2.569% - 6 - - 6 - - Wyoming 364 403364 WYP 2.826% 4,938,032 6 69,779 - 6 - 69,779 Total Distribution Plant 38,433,637 462,220 34,959,350 438,247 900,461 General Plant: California 397 403OP CA 2.058% - 6 - - 6 - - Oregon 397 403OP OR 2.510% 3,103,689 6 38,948 2.265.005 6 28,423 67,372 Washington 397 40301' WA 3.391% - 6 - - 6 - - Utah 397 403GP UT 2.220% (31,002) 6 (344) - 6 - (344) Idaho 397 4030P ID 2.241% (77,191) 6 (865) - 6 - (865) Wyoming 397 4030P WYP 3,648% 9,033 6 165 - 6 - 165 General 397 40301' SO 6.268% 856,614 6 26,845 - 6 - 26,845 General 397 40301' GN 8.139% - 6 - - 6 - - General 397 40301' SO 3.322% 1,198,045 6 19,898 - 6 - 19,898 Total General Plant 5,059,188 84,646 2,265,005 23,423 113,070 Mining Plant: Coal Mine 399 403MP SE 3.562% 15,005,044 6 _267,228 4.037,635 6 71,901 339,135 Total Mining Plant 15.005,044 267,228 4,031,635 71.907 339,135 Intangible Plant: General 303 40411' SO 4.850% 11.983,916 6 290,612 - 6 - 290,612 General 303 4041P SE 9.432% - 6 - - 6 - - General 303 4041P SO 4.431% 26,603,417 6 587,194 4,213,518 6 93,352 680,547 Wyoming 303 40411' WYP 9.812% - 6 - - 6 - - Hydro Relicensing 302 40411' SO-P 2.628% - 6 - - 6 - - Total Intangible Plant 38,487,333 877,806 4,213,518 93,352 971,159 Total Electric Plant in Service 812,712,078 10,648,709 9,602,275 20,250,984 779,142,855 ReI# 8.6.2 Ref# 8.6.2 Total without Mining 10,381,481 Total without Mining 9,530.368 19,911,850 Ref#6,i Ref#6,1.1 Page 6.1.2 Rocky Mountain Power PAGE 6.2 Idaho Results of Operations - December 2011 Depreciation & Amortization Reserve I TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Reserve Steam Production 108SP 3 (5,553,948) SG 5.859% (325,425) Steam Production IOBSP 3 - SG 5.859% - Hydro Production I08HP 3 (1,382,135) SG-P 5.859% (80,984) Hydro Production 108HP 3 (260,840) SG-U 5.859% (15,284) Other Production 1080P 3 (224,150) SG 5.859% (13,134) Other Production 1080P 3 - SG-W 5.859% - Transmission I08TP 3 (1,549,273) SG 5.859% (90,777) Distribution - California 108364 3 - CA Situs - Distribution - Oregon 108364 3 (35,591) OR Situs - Distribution - Washington 108364 3 - WA Situs - Distribution - Utah 108364 3 (402,656) UT Situs - Distribution - Idaho 108364 3 - ID Situs Distribution - Wyoming 108364 3 - WY Situs - General Plant - California 108GP 3 - CA Situs - General Plant - Oregon 108GP 3 (28,423) OR Situs - General Plant - Washington 108GP 3 - WA Situs - General Plant - Utah 108GP 3 - UT Situs - General Plant - Idaho I08GP 3 - ID Situs - General Plant - Wyoming 1 O8GP 3 - WY Situs - General Plant I08GP 3 - SO 5.647% - General Plant 108GP 3 - SG 5.859% - Mining Plant 108MP 3 (71,907) SE 6.274% (4,512) Intangible Plant IIIIP 3 - SO 5.647% - Intangible Plant 1111P 3 - SE 6.274% - Intangible Plant llllP 3 (93,352) SG 5.859% (5,470) Total (9,602,275) (535,586) 6.2.1 uescripuon OT #kaJustment: This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added to rate base in adjustment 8.6. l ie I . . Rocky Mountain Power Results of Operations - December 2011 Incremental Accumulated Reserve Janl2toDec12 Jan12t0000l2 Plant Reserve Depreciation Plant Additions Incremental Reserve Total Reserve Description Account Account Factor Rate included in Ad) Months on Plant Adds Added In Ad) Steam Production Plant: Various 312 108SF SG 2.393% 165.674,759 6 (1,961,905) (1,981.905) Various 312 108SF SSGCH 1.509% 6 - - DJ U4 $02 & PM Emission Cntrl Upgrades 312 108SF SG 2.393% 104,233,252 8.5 (1.766,447) (1,766,447) Naughton U2 Flue Gas Desulfurizatiorr Sys 313 108SP SG 2.393% 6 - - Naughton Ui Flue Gas Desulfurizatlon Sys 312 108SP SG 2.393% 120,149,119 7.5 (1,805.596) (1,805.598) WyodakUl SO2 and PMEmiss Control Upgrade 312 108SP SG 2.393% - 6 - - Total Steam Plant 390,657,130 (5,5 (5,553,948) Hydro Production Plant: Various 332 108HP SG-P 1.946% 142,014,104 6 (1,362,135) (1,382,135) Various 332 108HP SG-U 2.722% 19.162,958 6 (260,840) (20) Total Hydro Plant 161,177,062 (1.642,975) (1,642.975) Other Production Plant: Various Wind Other 343 1080P SG-W 4.042% - 6 - Various 343 1080P SO 2.569% 17,452,951 6 (224,150) (224,150) Total Other Plant 11,452,951 (24,15O) (224,150) Transmission Plant: Various 355 108TP SO 1.885% 164,380,205 6 (1,549,273) (1,549,273) Total Transmission Plant 164,380,205 (1.549,273) (1,549,273) Distribution Plant: California 364 108364 CA 2.891% - Oregon 364 108364 OR 2.844% 2,503,043 6 (35,591) (35.591) Washington 364 108364 WA 3.117% - 6 - - Utah 364 108364 UT 2481% 32,456,306 6 (402.668) (402,658) Idaho 364 108364 ID 2.569% - 6 - Wyoming 364 108384 WYP 2.826% - 6 - Total Distribution Plant 34,959,350 (438.247) (438.247) General Plant: California 397 108SF CA 2.058% 6 - - Oregon 397 108GP OR 2.510% 2,265,005 6 (28,423) (28,423) Washington 397 1080P WA 3.391% - 6 - - Utah 397 108GP UT 2220% - 6 - Idaho 397 108GP ID 2.241% - 6 - - Wyoming 397 108GP WYP 3.648% - 6 - - General 397 108GP SO 6.268% - 6 - - General 397 108GP CN 8.139% - 6 - General 397 108GP 5G 3.322% 6 - - Total General Plant 2,265.005 (28,423) (28,423) Mining Plant: Coal Mne 399 108MP SE 3.562% 4,037,635 6 (71,907) (71,907) Total Mining Plant 4.037.635 (71,907) (71,907) Intangible Plant: General 303 uhF SO 4.850% - 6 - - General 303 1111P SE 9.432% - 6 - - General 303 uhF SG 4.431% 4.213,518 6 (93,352) (93,352) Wyoming 303 uhF WYP 9.812% - 6 - - Hydro Reiicenslng 302 1111P SO-P 2.628% - 6 - - Total Intangible Plant 4,213,518 (93,352) (83,362) 779,142,855 (9.602,275) (9,602,275) Ref# 8.62 Rats 6.2 Page 6.2.1 Rocky Mountain Power PAGE 6.3 Idaho Results of Operations - December 2011 Hydro Decommissioning TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Allocation Correction to Booked Reserve Depreciation Reserve I08HP 1 (6) SG-P 5.859% (0) 6.3.2 Depreciation Reserve 108HP 1 6 SG-U 5.859% 0 6.3.2 Adjustment to Reserve Depreciation Reserve 108HP 3 8,412,771 SG-P 5.859% 492,934 6.3.1 Depreciation Reserve 108HP 3 (1,350,550) SG-U 5.859% (79,133) 6.3.1 7,062,221 413,800 6.3.1 Adjustment to Tax Schedule M Deduction SCHMDT 3 10,637,000 SG 5.859% 623,259 6.3.1 Deferred Income Tax Expense 41010 3 4,036,848 SG 5.859% 236,533 6.3,1 ADIT Y/E Balance 282 3 (4,036,848) SG 5.859% (236,533) 6.3.1 Adjustment to Dec. 2012 Year-End Balance for Projected Spend I Accrual Detail: December 2011 Year End Reserve Balance (7,112,645) 6.3.1 December 2012 Year End Reserve Balance (50,424) 6.3.1 Total Adjustment to Reserve 7,062,221 6.3.1 l ie Descflption of Adjustment: In the current depreciation study, in which depreciation rates were approved by the Commission Feb 2008 under Idaho Docket No. PAC-E-07-14, Order 30499, the Company proposed to establish a decommissioning fund in order to build up a reserve for possible decommissioning of some of the remaining smaller hydro plants The $19.4M estimate included the recovery of $6.5M for Cove and American Fork, as well as the accrual of an estimated decommissioning fund for Condit and other small hydro facilities that have a probability of being decommissioned during the next ten years. This adjustment walks the depreciation reserve balance to the Dec 2012 year-end projected level. ~ * I . I I . S I To 6.3.2 To 6.3.2 Rocky Mountain Power Results of Operations - December 2011 Hydro Decommissioning Spending, Accruals, and Balances - East Side, West Side, and Total Resources Side Spend Accruals Balance December-10 398,765 (185,352) (17,292,595) January-il 314,550 (185,352) (17,163,397): February-il 524,213 (185,352) (16,824,537) March-11 257,382 (185.352) (16,752,507) April-11 194,589 (185,352) (16,743,270) May-11 227,209 (185,352) (16,701,414) June-11 766,645 (185,352) (16,120,121) July-11 510.133 (185.352) (15,795,341) August-11 1,297,299 (185,352) (14,683,394) September-11 4.262,792 (185,352) (10,605,954) October-l1 2,233,011 (185,352) (8,558,296) November-il 380,161 (185,352) (8,363,488) December-il 1,034,853 (185,352) (7.513.987) West Side January-12 570,000 (185,352) (7,129,339) February-12 617.000 (185352) (6,697.692) March-12 860,000 (185,352) (6,023,044) April-12 1,200,000 (185,352) (5,008,397) May-12 1,180,000 (185,352) (4,013,749) June-12 1.300,000 (185,352) (2,899.101) July-12 1,400,000 (185,352) (1,684,454) August-12 1,125,000 (185,352) (744,806) September-12 1,375,000 (185,352) 444,841 October-12 500,000 (185,352) 759,489 November-12 205,000 (185,352) 779,137 December-12 305,000 (185,352) 898,784 East Side $Rend Accruals Salancs December-10 - (112546) 1,751,892 January-li - (112,546) 1,639,346 February-il - (112,546) 1.526.800 March-11 - (112,546) 1,414,254 April-il - (112,546) 1,301,709 May-li - (112,546) 1.189,163 June-il - (112,546) 1.076,617 July-li - (112.546) 964,071 August-li - (112,546) 851.525 September-il - (112,546) 738,979 October-li - (112,546) 626,434 November-il - (112,546) 513,888 December-li - (112,548) 401,342 East Side Span Accruals Balance January-12 - (112,546) 288.796 February-12 - (112,546) 176,250 March-12 - (112,546) 63,704 Aprll-12 - (112,546) (48841) May-12 - (112,546) (161,387) June-12 - (112,546) (273933) July-12 - (112546) (386,479) August-12 - (112,546) (499,025) September-12 - (112,546) (611,571) October-12 - (112,546) (724,116) November-12 - (112,546) (836,662) December-12 - (112,546) (949,208) esources p9flg Accruals Balance December-10 398,765 (297,898) (15,540,703) January-li 314.550 (297,898) (15,524,051) February-li 524.213 (297,898) (15.297,737) March-11 257,382 (297,898) (15,338,252) April-11 194.589 (297,898) (15,441,561) May-11 227,209 (297.898) (15,512,251) June-11 766,645 (297,898) (15,043.504) July-11 510,133 (297.898) (14,831,269) August-11 1,297,299 (297,898) (13,831.869) September-11 4.262,792 (297.898) (9,866.975) October-11 2,233.011 (297,898) (7,931.862) November-11 380,161 (297,898) (7,849,600) December-il 1,034,853 (297,898) (7,112,645) Total Resources Accruals Balan January-12 570,000 (297,898) (6,840,543) February-12 617,000 (297,898) (6,521.442) March-12 860,000 (297,898) (5,959,340) April-12 1,200,000 (297.898) (5,057.238) May-12 1,180,000 (297.898) (4.175,136) June-12 1,300,000 (297,898) (3.173,035) July-12 1,400,000 (297.898) (2.070.933) August-12 1,125,000 (297,898) (1.243,831) September-12 1.375,000 (297,898) (166,729) October-12 500,000 (297,898) 35.373 November-12 205,000 (297.898) (57,526) December-12 305,000 (297,898) (50,424) Rat 6.3 West Side I I East Side I TotaiResources 12 ME Dec 2012 10,637,000 (2,224.229)784 12 12 ME Dec 2012 - (1.350,550) (949,208) 12 ME Dec 2012 10,637,000 (3,574,779) (50.424) Rat 6.3 Adjustment to Reserve 8,412,771 Rat 63 Adjustment to Reserve (1,350.) Rat 6.3 Adjustment to Reserve 7.062.221 Rat 6.3 Tax Schedule M Deduction (10,637,000)]Rot 6.3 Deferred Inc Tax Exp 4,,848 Rat 6.3 036 ADIT YE Bal (4,036,848) R06.3 Page 6.3.1 Rocky Mountain Power . Results of Operations - December 2011 Hydro Decommissioning Corrections to Booked Data Balance at December 2011 Page 6.3.2 Dec 2011 Dec 2011 Adjustment to Booked Actual Dec 2011 Accumulated Depreciation Balance Page Ref. Balance Balance 108 SG-P (7,513,981) B17pg9 ( 108 SG-U 401,334 B17pg9 ~ 0 ,513,987) (6) To 6.3 401,342 6 To 6.3 6.3.1 - 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 16 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 36 Misc Deferred Debits 36 Eloc Plant Aeg Ad> 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherizatlon Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prow For Amoil 49 Accum Del Income Tax 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 85 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule *W Additions 71 Schedule "MU Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Tax -Calculated 79 Adjustments to Calculated Tax: 80 Renewable Energy Tax Credits 81 Federal Income Taxes 10 L 19 IDAHO 2010 PROTOCOL Page 7.0 Total Tax Adjustments (Tab 7) TOTAL 7.1 7.2 7.3 7.4 7.5 7.6 Idaho State Property Tax Renewable Energy Wyoming Wind ADIT Balance Investment Tax Total Normalized Interest True Up Expense Tax Credit Generation Tax Adjustment Credit 204,998 - - - - - 204,998 - - - - 622,605 - 540,770 - 81,836 - - (173,950) (41,222) (180,677) 143,783 (27,342) - - (50,294) (5,601) (24,551) (7,119) (3,715) - - 67,526 - - 87,526 - - - 670,886 (46,823) 335,542 204,190 50,778 - - (670,886) 46,823 (335,542) (204,190) (50.778) - (343,942) - - - - (343,942) - (84,663) - - - - - (84,663) (428,605) - - - - (343,942) (84,663) (428,605) - - - - (343,942) (84.663) -0.173% 0.013% -0.091% -0.055% -0.014% 0.007% 0002% (827,603) - (540,770) (81,836) 123,378 123,378 - - - (950,982) (123,378) (540,770) - (81,836) - - (50,294) (5,601) (24,551) (7,119) (3,715) - - (900,688) (117.777) (516,219) 7,119 (78,121) - - (315,241) (41,222) (180,677) 2,492 (27,342) - - 141,291 - - 141,291 - - - (173,950) (41,222) (180,677) 143,783 (27,342) - - IDAHO 2010 PROTOCOL Tax Adjustments (Tab 7) TOTAL 7.7 0 Non-Deductible Post Retirement . Contributions 0 Page 7.0.1 Total o 0 0 0 0 0 0 0 0 0 1 Operating Revenues: 2 General Business Revenues - - - - - - - 3 Interdepartmental - - - - - - 4 Special Sales - - - - - - S Other Operating Revenues - - - - - - 6 Total Operating Revenues - - - - - - - 7 8 Operating Expenses: 9 Steam Production - - - - - - 10 Nuclear Production - - - - - - - 11 Hydro Production - - - - - - 12 Other Power Supply - - - - - - 13 Transmission - - - - - 14 Distribution - - - - - - - 15 Customer Accounting - - - - - 16 Customer Service & Info - - - - - - 17 Sales - - - - - 18 Administrative & General 204,998 - - - - - 19 Total O&M Expenses 204,998 - - - 20 Depreciation - - - - - - 21 Amortization - - - - - - 22 Taxes Other Than Income - - - - - - 23 Income Taxes: Federal (68,492) - - - - - - 24 Slate (9,307) - - - - - 25 Deferred Income Taxes - - - - - 26 Investment Tax Credit Adj. - - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses: 127,199 - - - - - - 29 30 Operating Rev For Return: (127,199) - - - - - - 31 32 Rate Base: 33 Electric Plant In Service - - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits - - - - - - . 36 Elec Plant Acq Ad> - - - - - - - 37 Nuclear Fuel - - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock - - - - - - 40 Material & Supplies - - - - - - 41 Working Capital - - - - - - - 42 Westherizalion Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant: - - - - - - 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - 48 Accum Prov For Amort - - - - - - - 49 Accum Oaf Income Tax - - - - - - - 50 Unamortized ITC - - - - - - 51 Customer Mv For Const - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions: - - - - - - 56 57 Total Rate Base: - - - - - - 58 59 60 Estimated ROE impact -0.034% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 61 62 63 64 TAX CALCULATION: 68 66 Operating Revenue (204,998) - - - - - 67 Other Deductions 68 Interest (AFUDC) - - - - - - 69 Interest - - - - - - 70 Schedule M Additions - - - - - - - 71 Schedule M Deductions - - - - - - - 72 Income Before Tax (204,998) - - - - 73 74 State Income Taxes (9,307) - - - - - - 76 Taxable Income .75 (195,691) - - - - 77 78 Federal Income Tax - Calculated (68,492) - - - - - 79 Adjustments to Calculated Tax: (68.492) - - - - - - - 80 Renewable Energy Tax Credits - - - - - - - 81 Federal Income Taxes Rocky Mountain Power PAGE 7.1 Idaho Results of Operations - December 2011 Interest True Up TOTAL IDAHO ACCOUNT Twe COMPANY FACTOR FACTOR % ALLOCATED REF# 427 I (824,701) ID Situs (824,701) Below 427 2 6,024 ID Situs 6,024 Below 427 3 942,055 ID Situs 942,055 Below 123,378 123,378 2.18 707,713,079 1.0 2.731% 2.1 19,329,046 1.0 20,153,747 218 (824,701) 1.0 Adjustment to Expense: Other Interest Expense - Type I Other Interest Expense - Type 2 Other Interest Expense - Type 3 Total Adjustment Detail: Type 1 Jurisdiction Specific Adjusted Rate Base Weighted Cost of Debt: Trued-up Interest Expense Actual Interest Expense Total Interest True-up Adjustment Type 2 Jurisdiction Specific Adjusted Rate Base 707,933,643 1.0 Weighted Cost of Debt: 2.731% 2.1 Trued-up Interest Expense 19,335,077 1.0 Type I Interest Expense 19,329,046 1.0 Total Interest True-up Adjustment 6,024 1.0 Type Jurisdiction Specific Adjusted Rate Base 742,426,009 2.2 Weighted Cost of Debt: 2.731% 2.1 Trued-up Interest Expense 20,277,125 2.18 Type 2 Interest Expense 19,335,071 1.0 Total Interest True-up Adjustment 942,055 1.0 Description of Adjustment: This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying the rate base by the Company's weighted cost of debt. Rocky Mountain Power PAGE 7.2 Idaho Results of Operations - December 2011 Property Tax Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Taxes Other Than Income 408 3 9,576,037 GPS 5.6471% 540,770 7.2.1 scrtpVon 0? Adjustment: This adjustment normalizes the difference between actual accrued property tax expense and forecasted property tax expense resulting from projected capital additions. 0 PacifiCorp Page 7.2.1 . Results of Operations - December 2011 Estimated Property Tax Expense for December 2012 Property Tax Adjustment Summary FERC Account G/L Account Co. Code Factor Total Ref 408.15 579000 1000 111,641,001 Total Accrued Property Tax - 12 Months End. December 2011 111,641,001 Forecasted Property Tax Exp. for the Twelve Months Ending Dec 2012 121,217,038 Less Accrued Property Tax - 12 Months Ended December 31, 2011 (111,641,001) Incremental Adjustment to Property Taxes 9,576,037 Page 7.2 0 lie Rocky Mountain Power PAGE 7.3 Idaho Results of Operations - December 2011 Renewable Energy Tax Credit TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Tax: FED Renewable Energy Tax Credit 40910 3 (69,456,274) SG 5.8594% (4,069,688) OR BETC Credit 40911 3 (419,306) SG 5.8594% (24,569) Total (69,875,580) (4,094,256) 7.3.1 Remove from Base Period: FED Renewable Energy Tax Credit 40910 3 71,867,651 SG 5.8594% 4,210,979 B6.1 UT Renewable Energy Tax Credit 40911 3 297,808 SG 5.8594% 17,450 86.1 72,165,459 4,228,428 OR BEIC Credit 41110 3 1,152,450 SG 5.8594% 67,526 B7.5 i• uescription ot Adjustment: This adjustment normalizes federal/ state renewable energy income tax credits and state tax credits the Company is entitled to take as a result of placing qualified generating plants into service. The federal PTC tax credit is based on the generation of the plant, and the credit can be taken for ten years on qualifying property. The Utah State PTC tax credits expired December 1 2011' The Oregon BETC credit is based on investment of plant, and the credit is taken over a 5 year period on quaIifying property. 0 . . . PacifiCorp Results of Operations - December 2011 Renewable Energy Tax Credit Calculation Expire 1211/2011 Droerintim, am,- rovum IC Boyle 9,135,339 Factor (inflated tax per amt) 0.011 100,489 Blundell Bottoming Cycle kWh 82,191,801 Glenrock KWh 324,796,255 Glenrvck III KWh 124792,277 Cloodnoe KWh 267,537,500 High Plains Wind 310,333,503 Leaning Juniper 1 KWh 306,097,040 '.Oarengo KWh 394,338,343 itiarengo II KWh 117,890,081 '.OcFudden Ridge 86,344,994 tolling Hills KWh 293,514,183 teven Mile KWh 350.687,492 ieven Mile llKWh 69,077,138 Dunlap I Wind KWh 354,935,096 land KWh Production 3,152,535,703 'actor (inflated tax per unit) 0.022 . 0,003 .00 3. Intel FEDTat Ciedlt 69,456,274 Ref #7,3 - ... OR BETC . Ref 073 IETC OR 2006 2007 2008 2009 2010 2010 2010 2011 12/31/2013 12 Month Ending Leaning Jurttver PomojAchthte Ttansit Easses Transit Passes flsJliit Pass Ii1Js Tratait Passes LCT Linhtine Lctnnlo Hsdm Amortization nvestmet,t 10,000,090 24,366 266,368 275,107 338,071 349,969 199,700 367,356 39,048 3,546,000 15% Credit 3,500,000 8,528 93,229 99,287 118,325 122,489 69,895 128,575 13,667 1,773,000 12/31(2006 1,000,000 2,437 26,637 12131/2007 1,000,000 2,437 26,637 27,511 6/30/2008 250,000 609 6,659 13,755 12131/2008 250,000 609 6,659 13,755 33,807 6130/2009 250,000 609 6,659 6,878 16,904 12/3112009 250,000 609 6,659 6,878 16,903 34,997 6130/2010 250,000 609 6,659 6,878 8,452 17,498 9,985 18,360 12/31/2010 250,000 609 6,660 6,878 8,452 17,498 9,985 18,368 3,905 6/30/2011 6,077 8,452 8,749 9,985 18,368 1,953 177,300 12131/2011 - 0 0 0 6,877 8,452 8,749 9,985 18,368 1,953 177,300 3131/2012 4,226 4,374 2,496 4,592 488 88,650 12131/2012 12,677 13,123 7,489 13,776 1,465 265,950 419,306 3/31/2013 4,374 2,496 4,592 488 88,650 ReI#73 12/31/2013 . 13.124 7,489 13,776 1,464 265,950 12/31/2014 9,985 18,368 1,952 354,600 12/31/2015 354,600 12/31/2016 Total Utilized 1500.000 8.528 93.229 OIl 2t7 tin 17c, 177 ARr, co nox ISO O'O Is 'I '115 IVSfl Rocky Mountain Power PAGE 7.4 Idaho Results of Operations - December 2011 Wyoming Wind Generation Tax TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Taxes Other Than Income 408 3 1,396,671 SG 5.8594% 81,836 7.4.1 i• uescription OT AaJustment: This adjustment normalizes into the test year results the Wyoming Wind Generation Tax that becomes effective January 1, 2012. The Wyoming Wind Generation Tax is an excise tax levied upon the priviledge of producing electricity from wind resources in the state of Wyoming. The tax is on the production of any electricity produced from wind resources for sale or trade on or after January 1, 2012, and is to be paid by the entity producing the electricity. The tax is one dollar on each megawatt hour of electricity produced from wind resources at the point of interconnection with an electric transmission line. lie I * Rocky Mountain Power Results of Operations- December 2011 Wyoming Wind Generation Tax Total Wyoming Wind Generation (MWh)- CY2012 2,016,059 Wyoming Wind Generation Eligible for Tax (MWh) 1,396,671 Tax ($1 per eligible MWh) $ 1.00 Total Wyoming Wind Generation Tax - CY 2012 1,396,671 Page 7.4.1 10 Rocky Mountain Power PAGE 7.5 Idaho Results of Operations - December 2011 ADIT Balance Adjustment TOTAL IDAHO ACCOUNTType COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Tax: ADIT Balance 282 1 3,214,526,340 DITBAL 5.6472% 181,529,974 Cholla SHL 190 1 (37,612,116) SG 5.8594% (2,203,826) Accel Amort of Pollution Cntrl Facilities 281 1 164,676,925 SG 5.8594% 9,649,001 California 282 1 (76,334,251) CA Situs - Idaho 282 1 (190,152,734) ID Situs (190,152,734) FERC 282 1 (9,479,128) FERC Situs - Other 282 1 (47,382,350) 0TH Situs - Oregon 282 1 (924,053,259) OR Situs - Utah 282 1 (1,444,665,800) UT Situs - Washington 282 1 (208,864,396) WA Situs - Wyoming 282 1 (466,285,899) WY Situs - Total (25,626,668) (1,177,585) Repair Deduction Year End Balance 282 1 14,227,562 SG 5.8594% 833,643 i• Vescription Ot Adjustment: This adjustment reflects the accumulated deferred income tax balances for property on a jurisdictional basis as maintained in the PowerTax System. 10 Rocky Mountain Power PAGE 7.6 Idaho Results of Operations - December 2011 Idaho State Investment Tax Credit TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Rate Base: ldaho - ITC 255 1 (1,499,224) SO 5.6471% (84,663) 7.6.1 [S cruption 01 AUJustment: This adjustment normalizes Idaho State investment tax credit the Company has taken as a result of placing property into service. The tax credit is based on the plant placed in service, and the credit is usually utilized in a subsequent period depending on the availability of Idaho state taxable income. Since PacifiCorp is a 46(f)(1) Company, the ITC unamortized balance is what is reflected in results of operations as a rate base reduction. I 0 . . . Idaho - Investment Tax Credit (ITC) Amortization Adjustment -_Summary C (0_I) 35% Reduction Generated Recapture Available Generated To Date Carryover Total Carryover Utilized for Federal Detriment Net Utilized to Dale Amortized Amortized to Date Unamortized But Utilized Yr-Yr Avg 1992 $ 839,556 $ (254,930) $ 584,626 $ 584,626 $ - $ 494,270 $ 139,009 $ (48,653) $ 90,356 $ 3,012 $ 3,012 $ 87,344 1993 $ 160,034 $ - $ 160,034 $ 746,653 $ -. $ 306,118 $ 538,736 $ (188,557) $ 440,535 $ 15,017 $ 18,029 $ 422,506 $ 254,925 1994 $ 95.054 $ - $ 95,054 $ 843,701 $ - $ 299,373 $ 159,682 $ (55,889) $ 544,328 $ 18,527 $ 36,556 $ 507,772 $ 465,139 1995 $ 526,562 $ - $ 526,562 $ 1372,258 $ - $ 506,179 $ 495,002 $ (173,251) $ 866,079 $ 29,253 $ 65,808 $ 800,271 $ 654,022 1996 $ 391,295 $ - $ 391,295 $ 1,765,549 $ - $ 624,614 $ 422,855 $ (147,999) $ 1,140,935 $ 38,440 $ 104,248 $ 1,036,687 $ 918,479 1997 $ 222,807 $ - $ 222,807 $ 1.990,353 $ - $ 704,879 $ 222,368 $ (77,829) $ 1.285,474 $ 43,259 $ 147,507 $ 1,137,967 $ 1,087,327 1998 $ 333,358 $ (1,157) $ 332,201 $ 2,325,709 $ - $ 945,457 $ 145,812 $ (51,034) $ 1,380,252 $ 46,420 $ 193,927 $ 1,186,325 $ 1,162,146 1999 $ 178,957 $ (1,616) $ 177,341 $ 2,506,665 $ - $ 1040,227 $ 132,594 $ (46,408) $ 1,466,438 $ 49,392 $ 243,319 $ 1.223,119 $ 1,204,722 2000.1 $ 149,732 $ (979) $ 148,753 $ 2,658,397 $ - $ 1,116,811 $ 115,614 $ (40,466) $ 1.541,586 $ 62,031 $ 295,351 $ 1,246,235 $ 1,234,677 2001 $ 234,359 $ (59,445) $ 174,914 $ 2,894.757 $ - $ 1,353,139 $ 50 $ (18) $ 1,541,618 $ 52,033 $ 347,383 $ 1.194,235 $ 1,220,235 2002 $ 165,108 $ (5,366) $ 159,742 $ 3,061.867 $ - $ 1,520,217 $ 50 $ (18) $ 1,541,650 $ 52,034 $ 399.417 $ 1.142.233 $ 1,168,234 2003 $ 532,965 $ (8.331) $ 524,634 $ 3,596,835 $ - $ 2,055,153 $ 50 $ (18) $ 1.541,682 $ 52.035 $ 451,452 $ 1,090,230 $ 1,116,231 2004 $ 605,910 $ 321.974 $ 927,884 $ 4,204,749 $ 394,772 $ 2,471,431 $ 294,825 $ (103,189) $ 1,733,318 $ 59,498 $ 510.950 $ 1,222,368 $ 1,156,299 2005 $ 581.543 $ (26.505) $ 555,038 $ 4,788,297 $ 555,038 $ 2.818,335 $ 364,068 $ (127,424) $ 1,969,962 $ 68,349 $ 579.299 $ 1.390,663 $ 1,306,516 2006.1 $ 603.025 $ (29.974) $ 573.051 $ 5,393,328 $ 573.051 $ 3,122,395 $ 463,033 $ (162,062) $ 2.270,933 $ 79,496 $ 658,795 $ 1.612,138 $ 1,501,401 2006.2 $ 502,860 $ (28,684) $ 474,176 $ 5.898.194 $ 474.176 $ 3,627,261 $ - $ - $ 2.270,933 $ - $ 658,795 $ 1,612,138 $ 1.612,138 2007 $ 742,465 $ (11,125) $ 731,340 $ 6.642.666 $ 731.340 $ 4,022,490 $ 537,297 $ (188,054) $ 2,620,176 $ 92,435 $ 751,230 $ 1,868,946 $ 1,740.542 2008 $ 1,552,112 $ (7,728) $ 1,544,384 $ 8,196,786 $ 1,544,384 $ 5,576,610 $ - $ - $ 2,620,176 $ 92,435 $ 843.665 $ 1.776.511 $ 1.822,729 2009 $ 434,705 $ (3,183) $ 431,522 $ 8,633,500 $ 431,522 $ 6,013,324 $ - $ - $ 2,620,176 $ 92,435 $ 936.100 $ 1,684.076 $ 1,730,294 2010 $ 7,619,427 $ (1,759) $ 7,617,668 $ 16,254,937 $ 7,617.668 $ 13,634,742 $ 30 $ (11) $ 2,620,195 $ 92,436 $ 1,028,535 $ 1,591,660 $ 1.637.868 2011 $ 558,397 $ - $ 558,397 $ 16.815,345 $ 558,397 5 14,195,150 $ - $ - $ 2,620,195 $ 92,436 $ 1,120,971 $ 1,499,2241 $ 1,545,442 2012 $ - $ 16,817,357 $ 14,197,162 $ 2.620.195 $ 92,436 $ 1,213,407 $ 1,406,788 $ 1,453,006 2013 $ - $ 16,819,370 $ 14,199,175 $ 2,620,195 $ 92,436 $ 1,305,843 $ 1.314.352 $ 1,360,570 2014 $ - $ 16,821,384 $ 14,201,189 $ 2,620,195 $ 92,436 $ 1,398,278 $ 1.221,917 $ 1.268.135 2015 $ - $ 16.823.399 $ 14,203,204 $ 2,620.195 $ 92,436 $ 1,490.714 $ 1,129,481 $ 1,175,699 2016 $ - $ 16,825.415 $ 14,205,220 $ 2,620,195 $ 92,436 $ 1,583,150 $ 1,037,045 $ 1.083,263 2017 $ - $ 16,827,432 $ 14,207,237 $ 2,620,195 $ 92,436 $ 1,675,586 $ 944,609 $ 990,827 2018 $ - $ 16,829,450 $ 14,209,255 $ 2,620.195 $ 92,436 $ 1,768,021 $ 852.174 $ 898,392 2019 $ - $ 16.831,469 $ 14,211,274 $ 2,620,195 $ 92,436 $ 1,860,457 $ 759,738 $ 805,956 2020 $ - $ 16,833,489 $ 14,213,294 $ 2.620,195 $ 92,436 $ 1.952,893 $ 667,302 $ 713,520 2021 $ $ 16,835,510 $ 14,215,315 $ 2,620.195 $ 92,436 $ 2,045,329 $ 574,866 $ 621,084 2022 $ $ 16,837,532 $ 14,217,337 $ 2,620,195 $ 79,433 $ 2,124,761 $ 495,434 $ 535,150 2023 $ - $ 16,839.555 $ 14,219,360 $ 2,620.195 $ 75,916 $ 2,200.677 $ 419,518 $ 457,476 2024 $ - $ 16,841,579 $ 14,221,384 $ 2.620,195 $ 73,855 $ 2,274,532 $ 345,663 $ 382,591 2025 $ - $ 16,843,604 $ 14,223,409 $ 2.620,195 $ 62,421 $ 2,336,953 $ 283,242 $ 314,453 2026 $ - $ 16,845,630 $ 14,225,435 $ 2,620,195 $ 53,942 $ 2,390.884 $ 229,301 $ 256,271 2027 $ - $ 16,847,657 $ 14,227,462 $ 2.620,195 $ 49,112 $ 2,446,007 $ 180.188 $ 204,744 2028 $ - $ 16,849,685 $ 14,229,490 $ 2,620.195 $ 41,729 $ 2.481,736 $ 138,459 $ 159.324 2029 $ - $ 16,851,714 $ 14,231,519 $ 2.620,195 $ 37,330 $ 2,519,066 $ 101,129 $ 119,794 2030 $ - $ 16,853,744 $ 14,233,549 $ 2,620,195 $ 33,611 $ 2.552,677 $ 67.518 $ 84,323 2031 $ - $ 16,855,775 $ 14,235,580 $ 2,620,195 $ 29,265 $ 2,581,942 $ 38,253 $ 52,885 2032 $ - $ 16,857,807 $ 14,237,612 $ 2,620,195 $ 25,419 $ 2,607,361 $ 12,834 $ 25,544 2033 $ - $ 16,859,840 $ 14,239,645 $ 2,620,195 $ 12,834 $ 2.620.195 $ - $ 6,417 Page 7.6.1 Rocky Mountain Power PAGE 7.7 Idaho Results of Operations December 2011 Non-Deductible Post Retirement Contributions TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED BE Adjustment to Expense: Non-deductible Post-retirement Contributions 930 3 204,998 SG 5.8594% 204,998 7.7.1 10 LJescrlption of Adjustment: As established in the Idaho general rate case Docket No. PAC-E-1 0-07, this adjustment recognizes the amortization of the Non-deductible Post-retirement Contributions regulatory asset for the twelve-months ending December 2012. ~ 0 Rocky Mountain Power Page 7.7.1 Results of Operations - December 2011 Non-deductible Post-retirement Contributions Description Idaho Net Tax Benefits of Non-Deductible Post-Retirement Benefits A 9,435,766 Gross-Up Factor for Income Taxes (11(1-37951)) 8 1.6116 Lcta,ICoTpanyReutatory Asset for Non-DeduPost-Retirement Benefits C 15,206,959 Allocation Factor: SO D 5.3922% Jurisdictionally Allocated Regulatory Asset for Non-Deductible Post-Retirment Benefits E 819,990 Net Income Impact = A * D ] 508,795 Period Idaho Three Months Ended December 31, 2010 Calendar Year Ended December 31, 2011 204,998 Calendar Year Ended December 31, 2012 204,998 Calendar Year Ended December 31, 2013 204,998 Calendar Year Ended December 31, 2014 204,998 Calendar Year Ended December 31, 2015 0 Calendar Year Ended December 31, 2016 Calendar Year Ended December 31, 2017 0 Total Amortization: Regulatory Assets 819,992 Ref 7.7 L. 0 . . S IDAHO 2010 PROTOCOL Page 8.0 Total Misc Rate Base Adjustments (Tab R) TOTAL 8.1 8.2 8.3 8.4 8.5 8.6 Environmental Customer Update Cash Trapper Mine Rate Jim Bridger Mine Settlement Advances for (Part 1) Major Total Normalized Working Capital Base Rate Base (PERCO) Construction Plant Additions 1 Operating Revenues: 2 General Business Revenues - - - - 3 Interdepartmental - - - - - - 4 Special Sales - - - - - - S Other Operating Revenues - - - - - 6 Total Operating Revenues - - - - - - - 8 Operating Expenses: 9 Steam Production - - - - - 10 Nuclear Production - - - - - 11 Hydro Production 13,854 - - - - - - 12 Other Power Supply 949,742 - - - - - - 13 Transmission - - - - - - 14 Distribution - - - - - 15 Customer Accounting (27,162) - - - - - 16 Customer Service & Info - - - 17 Sales - - - - - 18 Administrative & General - - - - - - 19 Total O&M Expenses 936,434 - - - - - 28 Depreciation (260,977) - - - - 21 Amortization 13,845 - - - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (7.387,083) - - - - - - 24 State (1,003,782) - - - - - - 25 Deferred Income Taxes 8,147,060 - - - - - - 26 Investment Tax Credit Ad). - - - - - - - 27 Misc Revenue & Expense (46,883) - - - 28 Total Operating Expenses: 398,615 - - - - - - 29 30 Operating Rev For Return: (398,615) - - - - 31 32 Rate Base: 33 Electric Plant In Service 42,549,203 - 595,839 11,946,608 - - , 43,488,375 34 Plant Held for Future Use (2,345,964) - - - - - 35 Misc Deferred Debits (7,148) - - - 36 61cc Plant Acq Ad) - - - - 37 Nuclear Fuel - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock 192,304 - - - - - 40 Material & Supplies - - - - - - 41 Working Capital 184.917 201,465 (16,548) - - 42 Weatherlzalion Loans - - - - - - - 43 Misc Rate Base 44 Total Electric Plant: 40,573,312 201,465 579,281 11,946,608 - - 43,488,375 45 46 Deductions: 47 Accum Proc For Deprec 430,324 - - - - 48 Accum Prov For Amort - - 48 Accum Oaf Income Tax (5,810,695) - - - - - 50 Unamortized ITC - - - - - - 51 Customer Adv For Const 557,848 - - - - 557,848 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions - - - - - - - 54 55 Total Deductions: (4,822.524) - - - 557,848 - 56 57 Total Rate Base: 35,750,788 201,465 579,291 11,946,688 587,848 43,468,375 58 59 60 Estimated ROE impact -0.776% -0.004% -0.011% -0.233% 0.000% -0.011% -0.811% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (642,420) - - - - - - 67 Other Deductions 68 Interest (AFUDC) - - - - - - - 69 Interest - - - - - - - 70 Schedule Additions 1.016,604 - - - - - - 71 Schedule M Deductions 22,483,918 - - - - - - 72 Income Before Tax (22,109,734) - - - - - - 73 74 State Income Taxes (1,063.782) - - - - - - 75 76 Taxable Income (21,105,952) - - - - - - 77 78 Federal Income Taxes (7,387.083) - - - - - - l ie 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 AdministratIve & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Ad). 27 MIsc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use • 35 Misc Deferred Debits 36 Elec Plant Acq Ad) 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherizatlon Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prey For Deprec 48 Accum Prey For Amort 49 Accum Oaf Income Tax 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 51 Total Rate Base: 58 59 60 Estimated ROE Impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule M Additions 71 Schedule M Deductions 72 Income Before Tax 74. State Income Taxes 76 Taxable Income 77 78 Federal Income Taxes IDAHO 2010 PROTOCOL Page 8.0.1 Total Misc Rate Base Adjustments (Tab 8) TOTAL 8.6.1 8.6.2 8.7 8.8 8.9 8.10 8.11 (Part 2) Major Part 3) Major Plant Miscellaneous Powerdale Hydro Trojan Regulatory Asset Plant Additions Additions Rate Base Removal FERC 105 (PHFO) Unrecovered Plant Amortization - - - (1228) - - - - - • - • - (26,219) • - - - - - (27,162) - - - (1,228) • - (53,381) - - 23,570 - (9,725) - 371,875 (7,711,349) - (24,880) - 2,985 8,760 50,532 (1,047,844) - (3,381) - 406 1 1190 (219,148) 8,555,934 19.782 • 300 10,308 203,260 (203,260) - 13.883 - (6,034) (33,123) (203,260) 203,260 - (13,863) - 6,034 33,123 - - - • (2,345,964) - - - - 6,222 (13,370) - - • - 192,304 - - - - - 198,526 (13,370) (2,345.964) - - 219,146 (8,555,934) - 54,376 - (113,804) - 219,146 (8,555,934) 54,376 - (113,804) - 219,146 (8,555,934) 198,526 41,006 (2,345,964) (113,804) - -0.059% 0.227% -0.004% -0.005% 0.047% 0.004% 0.009% - 1,113,031 • - - 23,080271 - (22,342) - - (68,475) - - (16,349) - 9,725 (790) - 53,381 (27,182) 1,113,031 50,532 (23,080271) (1,047.844) - (74,468) - - (3,381) - 8,935 406 26,219 1.190 1,062,499 (22,032,427) • (71,087) - 8,529 25,029 371,875 (7,711,349) - (24,880) 2,985 81760 I. 0 i• IDAHO 2010 PROTOCOL Misc Rate Base Adiustments (Tab 8) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydra Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal 24 State 25 Deferred Income Taxes 26 Investment Tax Credit Ad). 27 Misc Revenue & Expense 28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Ad) 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 WorkIng Capital 42 Weathenzation Loans 43 Misc Rate Base 44 Total Electric Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amort 49 Accum Del Income Tax 50 Unamortized ITC 51 Customer Adv For Conat 52 Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE Impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule "M" Additions 71 Schedule Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable income 77 78 Federal Income Taxes Page 8.0.2 Total 8.12 8.13 6.14 0 0 0 0 Klamath Hydroelectric Settlement Misc Asset Sales Populus to Agreement and Removals Terminal 0 0 0 0 32.410 (17,328) - - - - 975,961 - - - - - - 1,008,372 (17,328) - - - - (10,386) (250,591) - - - (336,907) 24,923 277,510 - - (45,780) 3,387 37,709 - - - - (220,117) - - - - - (46,883) - - - - 625.684 (46286) (155,489) (625,684) 46,286 155,489 - - - - - (565,417) (12,916.203) - - - - (565,417) (12,916,203) - - - 94,162 336,162 - - - - - - 2,585,520 - - - - 94,162 2,921,681 - - - - - (471255) (9,994,522) - - - - -0.189% 0.022% 0.243% 0.000% 0.000% 0.000% 0.000% (1,008,372) 74,597 250,591 - - - - - - (580,004) - - - - (1.008,372) 74,597 830,595 - - - - (45.780) 3,387 37,709 - - - - (962,592) 71,210 792,886 - - - - (336,907) 24,923 277,510 TOTAL ACCOUNT Type COMPANY CWC 1 (21,459) CWC 2 1,418 CWC 3 221,507 201465 Adjustment to Rate Base: Cash Working Capital Cash Working Capital Cash Working Capital Total . Rocky Mountain Power Idaho Results of Operations - December 2011 Update Cash Working Capital Adjustment Detail: O&M Expense Taxes Other Than Income Tax Federal Income Tax State Income Tax Less: Embedded Cost Differential Total Divided by Days in Year Average Daily Cost of Service Net Lag Days Cash Working Capital Unadjusted Cash Working Capital Cash Working Capital Adjustment PAGE 8.1 IDAHO FACTOR FACTOR % ALLOCATED ID Situs (21,459) ID Situs 1,418 ID Situs 221,507 201,465 Typel Type 2 Type 3 167,158,958 167,218,607 189,433,558 6,925,157 6,925,157 7,547,763 (16,223,573) (16,179,553) (21,178,329) (1,648,802) (1,642,820) (2,348,728) 140,419 140,419 140,419 156,352,159 156,461,811 173,594,683 365 365 365 428,362 428,662 475,602 4.72 4.72 4.72 2,042,898 2,021,439 2,022,857 (21,459) 1,418 221,507 1.0 1.0 1.0 1.0 uescription OT iwjustment: This adjustment is necessary to compute the cash working capital for the normalized results made in this filing. Cash working capital is calculated by taking total operation and maintenance expense allocated to the jurisdiction and adding its share of allocated taxes, including state and federal income taxes and taxes other than income. This total is divided by the number of days in the year to determine the Company's average daily cost of service. The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance. Net lag days are calculated using the Company's December 2007 lead lag study. ~ 0 Rocky Mountain Power Idaho Results of Operations - December 2011 K] Trapper Mine Rate Base TOTAL ACCOUNT I COMPANY Adjustment to Rate Base: Other Tangible Property 399 1 10,368,810 Other Tangible Property 399 3 (872,417) 9,496,393 Final Reclamation Liability 2533 3 (263,740) Adjustment Detail December 2011 Year End Balance 10,368,810 December 2012 Year End Balance 9,496,393 Adjustment to December 2012 Year End Balance (872417) PAGE 8.2 IDAHO FACTOR FACTOR % ALLOCATED EEE SE 6.274% 650,578 Below SE 6.274% (54,739) Below 595,839 Below SE 6.274% (16,548) 8.2.2 8.2.1 8.2.1 Above I * uescripuon or Adjustment: The Company owns a 21.40% interest in the Trapper Mine, which provides coal to the Craig generating plant. The normalized coal cost of Trapper includes all operating and maintenance costs but does not include a return on investment. This adjustment adds the Company's portion of the Trapper Mine plant investment to the rate base. This adjustment reflects net plant to recognize the depreciation of the investment over time. This adjustment also walks forward the Reclamation Liability to December 2012. The adjustment was included in the 2005 ID GRC PAC-E-10-07 and has been included in all subsequent results of operations and rate case filings. 10 U a. U - HIg- ' - U U a. •'2 -- gj Ui U '2 - 82 8. UE U Mot U .a g~ UU8 c4 16 c6 - A ; •g ; .- - 2 -o- I dl , Q •i . . . Rocky Mountain Power Results of Operations - December 2011 Trapper Mine Final Reclamation Liability Description: Jan-il I Feb-il Mar-11 Apr-li May-11 1 Jun-il 1 Jul-il I Aug-il I Sep-il I Oct-il Nov-il Dec-il Final Reclamation Liability (4753904)i i (4778349)j i (4804,306) (4,829,052) 1 (4844979)j (4867.816)f I (4,894.482) I (49l8,695)j I (4,939,869)1 I (4,963,096) I 1 (4,983,627) (5, 008644) Jan-12 Feb-12 Mar-12 Apr-12 I May-12 Jun-12 I Jul-12 I Aug-12 I Sep-12 I Oct-12 j Nov-12 Dec-12 Final Reclamation Liability (5,030,599) (5,050,521) (5,072,476) (5092400)1 (5,114,355) (5,1 35,298) (5,156,205) (5,1 79,185) (5,198,232) (5,221,211)1 (5,241.086) (5,260.132) 12 Month Average January 2011 - December 2011 (4,882,235) January 2012- December 2012 (5,145,975) Adjustment to Rate Base (263,740) Ref 8.2 Page 8.22 I. Rocky Mountain Power PAGE 8.3 Idaho Results of Operations - December 2011 Jim Bridger Mine Rate Base TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Rate Base: Other Tangible Property 399 1 188,423,855 SE 6.274% 11,822,415 Below Other Tangible Property 399 3 1,979,371 SE 6.274% 124,193 Below 190,403,226 11,946,608 Adjustment Detail December 2011 Balance 188,423,855 8.3.1 December 2012 Balance 190,403,226 8.3.1 Adjustment to December 2012 Balance 1,979,371 Above 10 uescripvon ot Adjustment: PacifiCorp owns a two-thirds interest in the Bridger Coal Company (BCC), which supplies coal to the Jim Bridger generating plant. The Company's investment in BCC is recorded on the books of Pacific Minerals, INC (PMI), a wholly-owned subsidiary. Because of this ownership arrangement, the coal mine investment is not included in Account 101 -Electric Plant in Service. The normalized costs for BCC provide no return on investment. The return on investment for BCC is removed in the fuels credit which the Company has included as an offset to fuel prices leaving no return in results. This adjustment is necessary to properly reflect the BCC plant investment in the 12-month period. This adjustment was used in the 2005 ID GRC PAC-E-10-07 and has been included in all subsequent results of operations and rate case filings. I * . I . Rocky Mountain Power Results of Operations - December 2011 Bridger Mine Rate Base (000's) BridcjerTnthl AittiI Atii Pm nrm Pr. Inn, Dr.s ,srrn,, D..... r Description Dec-Il Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 1 Structure, Equipment, Mine Dev. 434,585 436,906 439,318 441,935 447.182 448,872 451,669 454,651 457,036 461,199 463,685 465,853 472,523 2 Materials & Supplies 15,728 15,670 15,670 15,670 15,670 15,670 15,670 15,670 15,670 15,670 15,670 15,670 15,670 4 Pit Inventory 45,778 46,623 41,625 37,340 32,762 39,365 46,331 44,653 45,471 45,235 38,309 39,195 41,852 5 Deferred Long Wall Costs 1,879 1,663 1,300 1,884 3,392 2,618 1,852 1,456 635 481 2,937 2,442 1.957 6 Reclamation Liability - - - - - - - - - - - - - 7 Accumulated Depreciation (215,335) (217,717) (220,231) (222,606) (224,820) (227,564) (230,332) (232,858) (235,697) (238,437) (240,807) (243,585) (246,397) 8 Bonus Bid I Lease Payable - - - - - - - - - - - - TOTAL RATE BASE 282,636 283,145 277,682 274,222 274,185 278,961 285,189 283,572 283,115 284,148 279,794 279,575 285,605 PaciflCorp Share (66.67%) 188,424 188,763 185,121 182,815 182,790 185,974 190,126 189,048 188,744 189,432 186,529 186,383 190,403 Ref 8.3 Ref 8.3 Page 8.3.1 I. Rocky Mountain Power PAGE 8.4 Idaho Results of Operations - December 2011 Environmental Settlement (PERCO) TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED ?EE# Adjustment to Rate Base: Unspent Environmental Proceeds Dec 2011 25399 1 (1,367,634) SO 5.647% (77,232) 8.4.2 Adjust to Dec 2012 Unspent Proceeds 25399 3 1,367,634 SO 5.647% 77,232 Unspent Environmental Proceeds Dec 2012 - 8.4.2 I * uescription 01 Aajustment: The Company received an insurance settlement of $38 million for environmental clean-up projects. These funds were transferred to a subsidiary called PacifiCorp Environmental Remediation Company ("PERCO"). This adjustment reduces rate base by the amount of unspent cash proceeds on regulated projects from the insurance settlement. The Company expects these proceeds to be exhausted during 2012. 0 Page 8.4.1 Rocky Mountain Power . Results of Operations - December 2011 PacifiCorp Environmental Remediation Co. Spending by Environmental Project S i• Remaining Actual Actual Remaining ProForma Remaining Cash at Spending Spending Cash at Spending Cash at Site WBS Dec 31, 2010 Jan - Jun 2011 Jul - Dec 2011 Dec 3l,2011 CY2012 Dec 31 2012 American Barrel PERC/1997/51001 66,938 60,550 143.904 Astoria I Unocal PERC/1997/E/002 175,140 153,483 148,345 Eugarie - PacifiCorp PERC11997/5/003 30,174 15,050 32,933 Everett - PacifiCorp PERC/1997/5/004 18 45 321,103 Jordan I Barber Tar PERC/1997/E/005 - Ogden PERCII997IE/006 10,777 19,519 163,179 Tacoma A Street PERC/1997/E1007 3,145 22 195,472 Tacoma River Street PERCh 997/5/008 - Bridger GW Sampling PERC/19971E/009 - Bridger Landfill Repermitting PERCI1997IE/010 - Bridger 01 Spit PERC/19971E/011 - Carbon Fuel Ot PERCI1997/E/012 - Carbon Landfill Permit PERC/1997/E/013 - Carbon Emerg. Gen. Remediation PERC/19971E1014 - Centralia Heavy Equipment Shop PERC/19971E/013 - Dave Johnston GW Sampling PERCI1997151016 - Dave Johnston Landfill Repermit PERCI1997IE/01 7 - Dave Johnston Diesel Release PERC/1997/EI018 - Dave Johnston Landfill Closure PERCh 997/5/019 Dave Johnston Landfill Reclamation PERC/1997/E/020 - Farm GW Monitoring - Hunter PERCI1997/E/021 Farm GW Monitoring - Huntington PERCII997/E1022 - Hunter Fuel Oil PERC/19971E/023 515 453 - Hunter Injection Wells PERC/19971E/024 - Hunter Landfill Permit PERCI1997/E/025 - Huntington Injection Wells P5RC11997/E/028 - Huntington Landfill Closure PERC11997/E/027 22,353 83,079 34,614 Huntington Landfill Permit PERCI1997IE/028 - Huntington Lead Paint Removal PERCI19971E/028 - Huntington Wellhead Protection PERC/1997/E/030 - Buried Pitch PERC/1997/E1031 - Tank Farm PERC/19971E1032 - Naughton FGD Pond Closure PERC/1997/E/033 28,008 13,970 39,559 Naughton GW Monitoring PERC/1997/E/034 - Naughton Landfill Repermit PERCI1997/E/035 - Naughton Landfill Closure PERCII997/E1036 - Wyodak Pond Study PERCI1997/E1037 - Wyodak Fuel Oil PERCI1997/E/038 3,532 6,976 33,625 Bank Stabilization & Restoration PERC/1997/E/039 - Restore River Embankments PERC/19971E1040 Cutler PERC/19971E1041 - Bank Stabilization & Restoration PERC/1997/E1042 - Merwin Hatchery Fix Erosion Problems PERCI1997IE/044 Speelyai Hatchery Stabilize River Bank PERCII997/E/045 - No, Umpqua Erosion Repairs PERCI1997/E/046 Klamath River Domestic Water Studies PERCI1997/E/048 - Big Fork Flowline Repairs PERC/19971E/050 24,281 1,215 233,890 No. Umq Remove Contaminated Soils PERC/19971E/052 - Rogue River Domestic Water Studies PERCI19970053 - UST Removal PERC/19971E1054 - Lead Paint Removal PERC/1997151055 - Annex I PERCII997/E1055 12 - Cedar Diesel PERC/19971E1057 - Holiday Gun Club PERC/19971E1058 - Jordan Substation PERCI1997IE/059 2,661 13,396 14,834 Little Mountain 279,406 Montague Ranch PERCI1997IE/080 71,152 24,327 69,228 Ross Island Tower Clean-up PERC11997/E1061 - Spill Prevention, Containment and Countermeasure PERCh 997/5/082 - Ashton Substation PERC/1997/E1070 - Rock Springs Plant Substation PERC/1997/E1071 - Sinclair Substation PERCI1897IE/072 - Parco Substation PERCh 997/E/073 Garland Substation PERCII997/E/074 - Dexter Substation PERCI19971E1075 WyoMont Substation PERC/1997/E/076 - Salt Lake Automotive Shop PERC/1997/E/077 - Vernal Diesel PERCI1997/E/078 - Salt Lake Terminal Oil Spill PERC/1997hE/079 - Bridger Coal Fuel Oil Spilt PERC/1997/E/080 57,129 17,880 93,952 Bors Property PERCI1997/E1081 - Page 8.4.2 Rocky Mountain Power . Results of Operations December 2011 PaciflCorp Environmental Remediation Co. Spending by Environmental Project Remaining Actual Actual Remaining ProForma Remaining Cash at Spending Spending Cash at Spending Cash at Site WBS Dec 3i,2010 Jan - Jun 2011 Jul - Dec 2011 Dec 3l,2011 CY2012 Dec 3l,2012 Coal Creek PERCII997/E/082 Ekotek I PetroChem PERCII9971E/083 - Environmental Pacific PERC/1997/E1084 - Mountaineer Refinery PERC/1997IE1085 - Northwest Triangle Property PERCI1997IEI086 - Pinedale PERCh 8971E1087 - PCB, Inc. PERCI1997IE/088 - Portable Equipment GW PERC/1997/E/089 - Idaho Falls Pole Yard PERCII997/E1090 Idaho Falls Pole Yard PERCI1997IE1091 155,930 225,980 153,290 Astoria Steam Plant PERCh 997/E/092 - Bear River Erosion Control PERCII9971E/093 - Beaver Bay Drainfielrj Cleanup PERC/1998/E/094 Bridger Boron Contaminated Soil Rem PERC11998/E/095 - Bridger Coal Warehouse Spill PERC/18981E/097 Bridger Oil Spill (New Releases) PERC119981E1098 47,421 62,661 69,228 Cedar Steam Plant PERC/1998/E/099 10,001 384,070 24,724 Centralia Mine Pond Reclamation PERC/19981Eh100 Cougar Shore Line Repair PERCI1998/E/101 - Mining Central Warehouse Cleanup PERC/1998/E/102 - Deer Creek Terrace Stabilization PERCI1898/E/103 - Domestic Water System Testing and Review PERC!1998/E1104 - Hale Plant Cleanup PERCI1998/E/105 - Huntington Ash Storm Runoff Pond PERC/1998/E/106 - Huntington Lead Paint Removal PERC/19981E1107 - Lead Paint Removal (1998 Funds) PERC/1998/E/108 - Lewis / Swift Reservoir Cleanup PERCh 998/E/i 09 - Litton Pumping Station Cleanup PERCI1998IEI110 - Mervin Oil House Removal PERC/19981E1111 - Naughton South Ash Pond Reclam PERCII99801 12 - Ogden Pole Treating Remediation PERCI1998/E1 13 - Speelyal Well S PERC/1998/E/1 14 - Big Fork PCB Soil Cleanup PERC/2003/E/123 - Per Delivery UST Compliance Audit PERC/20031E/124 - Bridger FGD Pond 1 Closure PERC/20071E1126 89.749 114,291 92,303 Huntington Plant Fuel and Lube Oil Tank Farm PERCl20071E1127 - Olympia, WA PERC12007/E/128 112 179 111,885 Powerdaie Cleanup PERC12008/E1129 39,132 5,384 41,090 Lincoln Steam Plant PERC/20081E1130 - Portland Harbor Source Control PERC/2008/E/131 215,826 210,016 464,442 Grace Hydro Plant PERCl2009IEI132 - Huntington Unit #2 Precipitator PCB Remediation PERCl2010IEI134 3.739 - - Dave Johnston Oil Spill PERCl2010IEI135 4,797 45,515 - Dave Johnston OR Spill PERC/2011/Eh135 82,156 SPCC Oil/Water Separator Project 406860 - Astoria Young's Bay 401980 Silver Bell I Telluride (hits cost center) 401981 - Attorney continoencv fee received - 8.4 L TOTAL ACCOUNT Type COMPANY 252 1 (45,240) 252 1 (405,683) 252 1 (111,754) 252 1 453,842 252 1 (1,441,180) 252 1 (225,029) 252 1 1.775.045 Adjustment to Rate Base: Customer Advances Customer Advances Customer Advances Customer Advances Customer Advances Customer Advances Customer Advances Rocky Mountain Power PAGE 8.5 Idaho Results of Operations December 2011 I * Customer Advances for Construction IDAHO FACTOR FACTOR % ALLOCATED REF# CA Situs - 8.5.1 OR Situs - 8.5.1 WA Situs - 8.5.1 ID Situs 453,842 8.5.1 UT Situs - 8.5.1 WY Situs - 8.5.1 SG 5.859% 104,006 8.5.1 557,848 E Customer advances for construction are booked into FERC Account 252. When they are booked, the entries do not reflect the proper allocation. This adjustment corrects the allocation. lie Page 8.5.1 • Rocky Mountain Power Results of Operations - December 2011 Customer Advances for Construction YEAR I END BASIS: Account Booked Allocation Correct Allocation Adjustment Ref. 252CA - (45,240) (45,240) Page 8.5 2520R (6,783,581) (7,189,264) (405,683) Page 8.5 252WA - (111,754) (111,754) Page 8.5 2521DU (492,477) (38,636) 453,842 Page 8;5 252UT (874,470) (2,315,650) (1,441,180) Page 8.5 252WYP (90,690) (691,218) (600,528) Page 8.5 252WYU (375,499) - 375,499 Page 8.5 252CN - - - Page 8.5 252SG (17,066,557) (15,291,512) 1,775,045 Page 8.5 252NU11L (8,885) (8,885) 0 Page 8.5 Total (25,692,158) (25.692.158) 0 0 10 Rocky Mountain Power PAGE 8.6 Idaho Results of Operations - December 2011 (Part 1) Major Plant Additions TOTAL ACCOUNT Type COMPANY FACTOR 312 3 390,657,130 SG 312 3 - SG 332 3 142,014,104 SG-P 332 3 19,162,958 SG-U 343 3 17,452,951 343 3 - 355 3 164,380,205 364 3 - 364 3 2,503,043 364 3 - 364 3 32,456,306 364 3 - 364 3 397 3 - 397 3 2,265,005 397 3 - 397 3 - 397 3 - 397 3 - 397• 3 - 397 3 - 399 3 4,037,635 303 3 - 303 3 - 303 3 4,213,518 303 3 - 302 3 - 779,142,855 IDAHO FACTOR % ALLOCATED 5.859% 22,889,977 5.859% - 5.859% 8,321,107 5.859% 1,122,825 5.859% 1,022,630 5.859% - 5.859% 9,631,615 Situs - Situs - Situs - Situs - Situs - Situs - Situs - Situs Situs - Situs - Situs - Situs - 5.647% - 5.859% - 6.274% 253,336 5.647% - 6.274% - 5.859% 246,885 Situs - 5.859% - 43,488,375 8.6.3 Adjustment to Rate Base: Steam Production Steam Production Hydro Production Hydro Production Other Production Other Production Transmission Distribution - California Distribution - Oregon Distribution - Washington Distribution - Utah Distribution - Idaho Distribution - Wyoming General Plant - California General Plant - Oregon General Plant - Washington General Plant 4 Utah General Plant - Idaho General Plant - Wyoming General Plant General Plant Mining Plant Intangible Plant Intangible Plant Intangible Plant Intangible Plant Intangible Plant Total SG SG-W SG CA OR WA UT ID WY CA OR WA UT ID WY SO SG SE SO SE SG WY SG-P ot This adjustment places into rate base the major plant additions greater than $2 million each for the year ending December 2012. The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2. 0 Rocky Mountain Power PAGE 8.6.1 Idaho Results of Operations - December 2011 S (Part 2) Major Plant Additions TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment To Tax: Schedule M Additions SCHMAT 2 8,899,387 SG 5.859% 521,446 Schedule M Additions SCHMAT 2 19,994 SG 5.859% 1,172 Schedule M Additions SCHMAT 2 467,616 SG 5.859% 27,399 Schedule M Additions SCHMAT 2 176,904 SG 5.859% 10,365 Schedule M Additions SCHMAT 2 149,599 OR Situs - Schedule M Additions SCHMAT 2 281,445 UT Situs - Schedule M Additions SCHMAT 2 69,944 WY Situs - Schedule M Additions SCHMAT 2 (865) ID Situs (865) Schedule M Additions SCHMAT 2 317,457 SO 5.647% 17,927 Total 10,381,481 577,445 Deferred Tax Expense 41110 2 (3,377,406) SG 5.859% (197,894) Deferred Tax Expense 41110 2 (7,588) SG 5.859% (445) Deferred Tax Expense 41110 2 (177,465) SG 5.859% (10,398) Deferred Tax Expense 41110 2 (67,137) SG 5.859% (3,934) Deferred Tax Expense 41110 2 (56,774) OR Situs - Deferred Tax Expense 41110 2 (106,811) UT Situs Deferred Tax Expense 41110 2 (26,544) WY Situs - Deferred Tax Expense 41110 2 328 ID Situs 328 Deferred Tax Expense 41110 2 (120,478) SO 5.647% (6,804) Total (3,939,875) (219,146) Accum Def Inc Tax Bal 282 2 3,377,406 SG 5.859% 197,894 Accum Def Inc Tax Bal 282 2 7,588 SG 5.859% 445 Accum Def Inc Tax Bal 282 2 177,465 SG 5.859% 10,398 Accum Def Inc Tax Bal 282 2 67,137 SG 5.859% 3,934 Accum Del Inc Tax Bal 282 2 56,774 OR Situs - Accum Del Inc Tax BaI 282 2 106,811 UT Situs - Accum Del Inc Tax Bal 282 2 26,544 WY Situs - Accum Def Inc Tax Bal 282 2 (328) ID Situs (328) Accum Def Inc Tax BaI 282 2 120,478 SO 5.647% 6,804 Total 3,939,875 219,146 Schedule M Additions SCHMAT 3 7,420,724 SG 5.859% 434,806 Schedule M Additions SCHMAT 3 SG 5.859% - Schedule M Additions SCHMAT 3 1,642,975 SG 5.859% 96,268 Schedule M Additions SCHMAT 3 - SG 5.859% - Schedule M Additions SCHMAT 3 64,014 OR Situs - Schedule MAdditions SCHMAT 3 402,656 UT Situs - Schedule M Additions SCHMAT 3 - WY Situs - Schedule M Additions SCHMAT 3 - ID Situs - Schedule M Additions SCHMAT 3 71,907 SE 6.274% 4,512 Total 9,602,276 535,586 uescripiion OT #kajustment: This adjustment includes the tax impacts of the Pro Forma Major Plant Additions adjustment No. 8.6. . I Rocky Mountain Power PAGE 8.6.2 Idaho Results of Operations - December 2011 i• Part 3) Major Plant Additions 10 TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Schedule M Deductions SCHMDT 3 307,823,492 SG 5.859% 18,036463 Schedule M Deductions SCHMDT 3 - SG 5.859% - Schedule M Deductions SCHMDT 3 83,610,601 SG 5.859% 4,899,040 Schedule M Deductions SCHMDT 3 - SG 5.859% - Schedule M Deductions SCHMDT 3 2,592,791 OR Situs - Schedule M Deductions SCHMDT 3 16,836,709 UT Situs - Schedule M Deductions SCHMDT 3 - WY Situs - Schedule M Deductions SCHMDT 3 - ID Situ - Schedule M Deductions SCHMDT 3 2,307,307 SE 6.274% 144,769 Total 413,170,900 23,080,271 Deferred Tax Expense 41010 3 114,005,856 SG 5.859% 6,680,005 Deferred Tax Expense 41010 3 - SG 5.859% - Deferred Tax Expense 41010 3 31,107,533 SG 5.859% 1,822,700 Deferred Tax Expense 41010 3 - SG 5.859% - Deferred Tax Expense 41010 3 959,694 OR Situs - Deferred Tax Expense 41010 3 6,236,884 UT Situs - Deferred Tax Expense 41010 3 - WY Situs - Deferred Tax Expense 41010 3 - ID Situs Deferred Tax Expense 41010 3 848,361 SE 6274% 53,229 Total 153,158,328 8,555,934 Accum Def Inc Tax Bal 282 3 (114,005,856) SG 5.859% (6,680,005) Accum Def Inc Tax Bal 282 3 - SG 5.859% - Accum Def Inc Tax Bal 282 3 (31,107,533) SG 5.859% (1,822,700) Accum Def Inc Tax Bal 282 3 - SG 5.859% - Accum Def Inc Tax Bal 282 3 (959,694) OR Situs - Accum Def Inc Tax Bal 282 3 (6,236,884) UT Situs - Accum Def Inc Tax Bal 282 3 - WY Situs - Accum Def Inc Tax Bal 282 3 - ID Situs - AccumDef Inc Tax Bal 282 3 (848,361) SE 6.274% (53,229) Total (153,158,328) (8,555,934) Description 0? Adjustment: This adjustment includes the tax impacts of the Pro Forma Major Plant Additions adjustment No. 8.6. 10 Page 8.6.3 Rocky Mountain Power Results of Operations - December 2011 Major Plant Addition Summary i• Jan11 to Dec11 Jan12 to Dec12 Total Plant Adds Description Factor Plant Additions Plant Additions Included in AdJ Steam Production Plant: Various SG 253,795,300 165,674,759 165,674,759 Various SG 2,650,228 - - DJ U4 S02 & PM Emission Cntrl Upgrades SG - 104,233,252 104,233,252 Naughton U2 Flue Gas Desulfurizatiori Sys SO 146,885,480 - - Naughton Ui Flue Gas Desulfurization Sys SG - 120,749,119 120,749,119 Wyodak Ui S02 and PM Emiss Control Upgrade SG 101,782,123 - Total Steam Plant 505,113,131 390,657,130 390,657,130 Hydro Production Plant: Various SG-P 48,047,471 142,014,104 142,014,104 Various SO-U 12,996,482 19,162,958 19,162,958 Total Hydro Plant 61,043,953 161,177,062 161,177,062 Other Production Plant: Various Wind Other SG-W - - - Various SO 9,663,437 17,452,951 17,452,951 Total Other Plant 9,663,437 17,452,951 17,452,951 Transmission Plant: Various SG 142,906,355 164,380,205 164,380,205 Total Transmission Plant 142,906,355 164,380,205 164,380,205 Distribution Plant: California Oregon Washington Utah Idaho Wyoming Total Distribution Plant General Plant: California Oregon Washington Utah Idaho Wyoming General General General Total General Plant CA OR WA UT ID WYP CA OR WA UT ID WYP SO CN SO 7,781,837 22,713,768 4,938,032 35,433,637 3,103,689 (31,002) (77,191) 9,033 856,614 1,198,045 5,059,188 2,503,043 32,456,306 34,959,350 2,265,005 2,265,005 2,503,043 32,456,306 34,959,350 2,265,005 2,265,005 Mining Plant: Coal Mine SE 15,005,044 4,037,635 4,037,635 Total Mining Plant 15,005,044 4,037,635 4,037,635 r Intangible Plant: General General General Wyoming Hydro Relicensing Total Intangible Plant Total Electric Plant in Service SO 11,983,916 SE - SO 26,503,417 WYP - SG-P - 38,487,333 812,712,078 4,213,518 4,213,518 779,142,855 Ref# 8.6.5 4,213,518 4,213,518 779,142,855 Page 8.6.4 Rocky Mountain Power . Results of Operations . December 2011 Major Plant Addition Detail. CY 2012 CY2012 Plant Project Description Account Factor In-Service Date Additions Steam Production Naughton Ui Flue Gas Desulfurization Sys 312 SC May-12 120749,119 DJ U4 S02 & PM Emission Cntrl Upgrades 312 SC Apr-12 104,233,252 Hunter Ui S02 Upgrades 312 SG Apr-12 49,622481 Hunter 303 Turbine Upgrade HP/lP/LP 312 SC Apr-12 26,658,304 DJ U4 - Finishing Superheater Replacement 312 SG Apr-12 11,198,459 302- Hunter U2 S02 Project 312 SG Mar-12 10,523,928 DJ U4 - Platen SSH Replace 312 SC Apr-12 10,459,065 Naughton UI NOx LN8 312 SG May-12 8,930,952 Hunter 300 Adobe Wash Regulating Facility 312 SG Dec-12 6,201,405 DJ U0 - Replace DJ Retro Cooling Tower 312 SC Apr-12 5,658,604 Naughton U2 Flue Gas Desulfurization Sys 312 SC Nov-il 5,522,328 Huntington U2 Steam Inerting for Coal Mills 312 SG May-12 4,004,827 DJUO- Rail Car Thaw Shed 312 SC Oct-12 3,917,192 Naughton U0 FGD Reagent Loadout Facility 312 SG Jun-12 3,708,790 Hunter 303 Bottom Ash Component Replacement 312 SC May-12 3,217,624 Naughton Ui OH Turbine Major CY12 312 SG May42 3,193,521 Hunter 303 Hunter 3 Wet Stack Upgrades 312 SC Apr-12 3,028,455 Hunter 303 ID Fan Replacements 312 SG Jul-12 2,792,953 JB U4 APH Baskets 12 312 SC Jun-12 2,772,313 Hunter 303 BLR WW Headers and SSH Platen replac 312 SC Jun-12 2,149,980 JB U4 Wet Stack Conversion 312 SG May-12 2,113,579 Steam Production Total 390,657,130 Hydro Production INU 4.1.1/4.1.2 Soda Springs Fish Passag 332 SC-P Sep-12 74,030,842 ILR 4.4 Swift Fish Collector 332 SC-P Dec-12 41,580,077 . Ashton Dam Seepage Control 332 SC-U Nov-12 14,927,368 IRO Prospect lnstream Flow/ Automation 332 SG-P Nov-12 10,204,794 ILR 10.2 Swift Land Fund 332 SC-P Aug-12 5,641,748 Ashton Stability Improvements 332 SC-U Nov-12 4,235,590 North Umpqua Coating Projects (Mandated) 332 SC-P Nov-12 2,827,731 Swift 1 Station Service/Generator Breake 332 SC-P May-12 2,779,983 Merwin Spillway Tainter Gate Rehab 332 SC-P Oct-12 2,718,940 ILR 8.7 Speelyal Hat.Water Intake (Dev) 332 SG-P Nov-12 2,229,988 Hydro Production Total 161,177,062 Other Production Currant Crk U2 CSA Variable fee 24k - CTB Ml 343 SC Oct-12 8,726,476 Currant Crk U CSA Variable fee 24k - CTA Ml 343 SC Oct-12 8,726,476 Other Production Total 17,452,951 Transmission Clover Substation 355 SC Dec-12 54,705,185 Terminal Sub - Replace two 345/138 kV Trans and ten 138 kv breakers 355 SC Aug-12 48,595,196 Southwest Wyoming-Silver Creek 138 kV Line Phase I 355 SC Jan.12 8,638,372 Dave Johnston - Casper 230 kV Rebuild 355 SG Jun-12 9,624,927 Nibley: New 138-12.5 kV Substation and Rebuild 7 Miles Transmission 355 SC Jun-12 6,850,785 Ben Lomond 345/138 #2 transformer 450 MVA 355 SG Aug-12 6,460,754 COPCO II 230-115kV Transformer - TPL002 355 SC Dec-12 5,211,118 City Creek Center: New 40 MW Development for PRI Phase II 355 SC May-12 4,349,985 Union Gap- North Park 115 kV reconductor 355 SC Aug-1 2 4,056,681 Chehalis Ui CSU replacement 355 SG Jun-12 3,770,414 Line 37 Cony to 11 5k BId Nickel Mt Sub - Dist - Canyonville 355 SC Dec-12 3,370,000 JB Ui Replace! Rewind GSU 355 SC Dec-12 3,220,140 345-138 kV Spare Transformer 355 SC Apr-12 3,014,600 Wyodak Ui - Generator Step-Up Transformer Spare 355 SC Nov-12 2,512,050 Transmission Total 164,380,205 Page 8.6.5 . Rocky Mountain Power Results of Operations- December 2011 Major Plant Addition Detail - CY 2012 CY2012 Plant Project Description Account Factor in-Service Date Additions Distribution City Creek Center: New 40 MW Development for PRI Phase H 364 UT May-12 16,556668 Nibley: New 138-12.5 kV Substation and Rebuild 7 Mites Transmission 364 UT Jun-12 10,114,559 Farmington: Install 2nd Transformer 364 UT May-12 5,785,059 Deschutes Sub Inc Cap Rep[ Transformer 364 OR Apr-1 2 2,503,043 Distribution Total 34,959,350 General Mobile Radio Purch-lmplemnt VHF Spectrum 397 OR Jun-12 2,265,005 General Total 2265,005 Intangible Generation Compliance Initiative Hardware 303 SG Dec-12 4,213,518 IntangibleTotal 4,213,518 Mining Cottonwood Prep Plant-System Improvement 399 SE Dec-12 4,037,635 MiningTotal 4,037,635 779,142,855 Ref# 8.6.3 lie 10 Rocky Mountain Power Idaho Results of Operations - December 2011 Miscellaneous Rate Base TOTAL ACCOUNT Type COMPANY Adjustment to Expense: 1 - Fuel Stock - Pro Forma 151 3 4,694,979 1 - Fuel Stock - Pro Forma 151 3 (705,272) 3,989,707 I - Fuel Stock - Working Capital Depos 25316 3 (458,000) 1 - Fuel Stock - Working Capital Depos 25317 3 (466,798) 2- Prepaid Overhauls 186M 3 106,187 PAGE 8.7 IDAHO FACTOR FACTOR % ALLOCATED REF# SE 6.274% 294,581 SE 6.274% (44,251) 250,329 8.7.1 SE 6.274% (28,737) 8.7.1 SE 6.274% (29,289) 8.7.1 SG 5.859% 6,222 8.7.1 i• uescrupuon or Aajustment: 1 - The cost of the Company's coal plant fuel stock is increasing due to increases in the cost of coal and the number of tons stored at each site. This adjustment reflects the increase in the fuel stock balance into results. This adjustment includes the third year of the fuel stock reduction per Commission Order 32196, Docket No. PAC-E-10-07.This adjustment also reflects the working capital deposits which are an offset to fuel stock costs. 2 - Balances for prepaid overhauls at the Lake Side, Chehalis and Currant Creek gas plants are walked forward to reflect payments and transfers of capital to electric plant in service during calendar year 2012 on a year-end basis. lie ACIUSIS Pro Forms Dec-2011 Dec-2012 2- Overhaul Prepayments by Plant Account Factor Balance Balance Lake Side 186M SG 11,127,700 16,359,869 Chehalis 186M SG 7,429,493 12,713,690 Currant Creek 186M SG 11,484,935 1,074,757 Total 30,042,129 30,148,315 Page 8.7.1 151 SE 151 SE 151 SE 151 SE 151 SE 151 SE 151 SE 151 SE 151 SE 151 SE 151 SE 151 SE Rocky Mountain Power . Results of Operations - December 2011 Miscellaneous Rate Base Year-End Balances - Summary - Coal Fuel Stock Balances by Plant Bridger Carbon Choila Cotrip Craig Hayden Hunter Huntington Johnston Naughton Deer Creek Prep Plant Rock Garden Total Dec-2011 Balance Dec-2012 Balance Adjustment Per Dec-2012 Bat Ordered Adjustment Year 3 of Transition Adjustment 19309,462 28,022,132 8,712,670 (1,823,097) 6,889,673 2,030,981 2,535,438 504,455 - 504,455 8.004,588 8,299,297 (705,272) - (705272) 1,356,642 1,180,480 (176,163) - (176,163) 7,372,708 6,337,028 (1,035,679) - (1,035,679) 2,217,075 2,478,824 261,750 (145,502) 116,247 71,170,515 58,503,067 (12667,448) (27,394) (12,694,842) 30,342,020 31,104,218 762,198 - 762,193 8,011,982 7,348,109 (663,873) - (653,873) 8,964,473 14,840,091 5,875,618 (825,611) 5,250,007 700,329 496,184 (204,144) - (204,144) 40,353,065 46,746,700 6,393,635 (446,435) 5,947,200 27,438,637 27,436,637 - 228,270,459 235,328,205 7,057,746 (31068,039 3,989,707 _____ To 8.7 Actuais Pro Forma Pro Forms count Factor Adjustment Per Dec4012 (458,000) To 8.7 (466,798) To 8.7 Adjustment Per Dec.2012 5,232.169 5,284,197 (10,410,179) 106,187 To 8.7 08 10 I. Rocky Mountain Power PAGE 8.8 Idaho Results of Operations - December 2011 Powerdale Hydra Removal TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Rate Base: Remove O&M Expense 535 3 (5,369) SG-P 5.859% (315) 537 3 (7,683) SG-P 5.859% (450) 539 3 (2,229) SG-P 5.859% (131) 540 3 (140) SG-P 5.859% (8) 545 3 (5,544) SG-P 5.859% (325) (20,965) (1,228) 8.8.1 Decommissioning Reg Asset: Decommissioning Amortization 4041P 3 402,270 SG-I? 5.859% 23,570 8.8.2 Decommissioning Reg Asset 182M 3 3,402,259 SG-P 5.859% 199,350 8.8.2 Remove Booked Decom Reg Asset 182M 3 (212,720) ID Situs (212,720) B-16 Schedule M - Decommissioning SCHMDT 1 (279,021) SG 5.859% (16,349) Schedule M - Decommissioning SCHMAT 1 402,270 SG 5.859% 23,570 Deferred Income Tax Expense 41010 1 (105,891) SG 5.859% (6,205) Deferred Income Tax Expense 41110 1 (152,665) SG 5.859% (8,945) Year End ADIT Balance 283 1 (449,773) SG 5.859% (26,354) Schedule M - Decommissioning SCHMAT 1 (92,045) ID Situs (92,045) Deferred Income Tax Expense 41110 1 34,932 ID Situs 34,932 Year End ADIT Balance 283 1 80,730 ID Situs 80,730 uescaption 01 Aajustment: This adjustment reflects the treatment approved by the Commission in Docket No. PAC-E-07-04 to account for the decommissioning of the Powerdale hydroelectric plant due to damage caused by a flood in November 2006. During 2007, the net book value (including an offset for insurance proceeds) of the assets to be retired was transferred to the unrecovered plant regulatory asset. In addition, decommissioning costs are deferred as they are spent and amortized over ten years, beginning in the subsequent year after they are spent. The decommissioning of the plant was substantially complete by the end of 2010. I * Rocky Mountain Power . Results of Operations - December 2011 Page 8.8.1 Powerdale Removal Operation & Maintenance Expense 12 Months Ended Description Account Factor Dec 2011 Expense Operation & Maintenance Expense 535 SG-P 5,369 Hydraulic Expense 537 SG-P 7,683 Misc. Hydro Expense 539 SG-P 2,229 Rents (Hydro Generation) 540 SG-P 140 Maintenance of Misc. Hydro Plant 545 SG-P 5,544 20,965 Ref 8.8 0 . .. Rocky Mountain Power Results of Operations - December 2011 Regulatory Treatment of DecommIssIonIng Coats Amortize actual cash spent over tO years beginning in the year subsequent to the cash being spent. Case No. PAC-E-07-04 Cash Spend Actual Actual Actual Actual Actual Actual Actual Actual Estimate Esli,nata Estimate TOTAL Doc 2007 June 108 00 Dec 2008 June 2009 Doc 2009 June Zulu Dec 2010 Jun.2011 Doc 2011 June2012 Dec2012 4.307.526 38.236 34,523 326,331 410,104 241,160 1.096.741 1.395,199 429,651 50,751 262.398 22.432 Monthly Amortization Through December 2012 Dec2007 Jun. 2008 Dec 2008 June 2009 Dec 2009 June 2010 Dec 2010 June 2011 Dec 2011 June 2012 Dec 2012 Amo.l Regulatory Date Dec-07 Spend - Spend Spend - Spend - Spend - Spend - Spend - Spend Spend Spend Spend Total Asset Balance Balance Jan-08 319 - - - - - - - - - - 38,236 Feb-08 319 - - - - - - - - 319 Mar-08 319 - - - - - - - - - - - 319 Apr-08 319 - . - - - - - - 319 May-08 319 - - - - - - - - - - 319 Jun-08 319 - - - - - - - - - - 319 Jul-08 319 - - - - - - - - - - - 319 70.847 Aug-08 319 . - - - - - - - - - 319 Sep-08 319 - - - - - - - - - - 319 Oct-08 319 - - - - - - - - 319 Nov-08 319 . - - . - . - - - - - 319 Dec-08 319 - - - - - - - - 319 Jan-09 319 288 2.719 - - - - - - - - - - - 319 395,209 Feb.-09 319 288 2,719 - - - - - - - - 3,328 Mar-09 319 288 2.719 - - - - - - - 3,326 Apr-09 319 288 2.719 - - - - - - . - 3.326 May-09 319 288 2.719 - - - - - - - - 3,320 Jun-09 319 288 2.719 - - - - - - - 2.326 Jul-09 319 288 2.719 - - - - - - - - - 3,326 785,416 Aug-09 319 288 2.719 - - - - - - - - - - - - 3.326 3.326 Sep-09 319 288 2,719 - - - - - - - - 3,326 Oct-09 319 288 2,719 - - - - - - - - 3,326 Nov-09 319 288 2,719 - - - - - - - - 3.326 Dec-09 319 288 2,719 - - - - - - - - 3,328 1.006A21 Jan-10 319 288 2,719 3.418 2.010 - - - - - - 8.753 Feb-10 319 288 2.719 3,418 2.010 - - - - - - 8.753 Mar-10 319 288 2.719 3,418 2,010 - - - - - - 8.753 Apr-10 319 288 2,719 3.418 2,010 - - - - - - 8,753 May-10 319 288 2.719 3.418 2,010 - - - - - - 8,753 Jun-10 - 319 288 2,719 3,418 2,010 - - - - - - 8.753 2,050,844 Jul-10 319 288 2.719 3,418 2,010 - - - - - - 8,753 Aug-10 319 288 2.719 3.418 2,010 - - - - - - 8.753 Sep-10 319 288 2.719 3.418 2.010 - - - - - - 8.753 Oct-10 319 288 2,719 3.418 2.010 - - - - - - 8.753 Nov-10 319 288 2,719 3.418 2.010 - - - - - - 8,753 Dec-10 319 288 2,719 3.418 2.010 - - - - - - 8.753 3,393.526 Jan-11 319 288 2,719 3,418 2.010 9,140 11.827 - - - - 29.519 Feb-11 319 288 2,719 3,418 2.010 9.140 11,627 - - - - 29,519 Mar-11 319 288 2,719 3.418 2.010 9,140 11,627 - - - - 29.519 Apr-11 319 288 2.719 3,418 2.010 9,140 11,627 - - - - 29,519 May-11 319 288 2,719 3.418 2.010 9.140 11.627 - - - - 29,519 Jun-11 319 288 2,719 3,418 2,010 9,140 11,827 - - - - 29.519 3,646,062 Jul-11 319 288 2.719 3,418 2,010 9.140 11,627 - - - - 29,519 Aug-11 319 288 2,719 3.418 2,010 9,140 11.627 - - - - 29,519 Sep-11 319 288 2.719 3.418 2.010 9,140 11.627 - - - - 29.519 Oct-11 319 288 2.719 3,418 2.010 9,140 11,627 - - - - 29.519 Nov-11 319 288 2,719 3,418 2,010 9.140 11.627 - - - - 29.519 Dec-11 319 288 2,719 3,418 2.010 9,140 11,627 - - - - 29,519 3,519,898 Jan-12 319 288 2,719 3,418 2,010 9,140 11.827 3,580 423 - - 33,522 Feb-12 319 .288 2,719 3,418 2,010 9,140 11.627 3,580 423 - - 33,522 Mar-12 319 288 2,719 3.418 2,010 9.140 11.627 3,580 423 - - 33,522 Apr-12 319 288 2,719 3,418 2.010 9,140 11.627 3,580 423 - - 33.522 May-12 319 288 2.719 3.418 2.010 9,140 11,627 3,580 423 - - 33.522 Jun-12 319 288 2,719 3,418 2.010 9,140 11,627 3,580 423 - - 33,522 3,580,962 Jul-12 319 288 2,719 3,418 2.010 9.140 11,627 3,580 423 - - 33.522 12MED,c2012 Aug-12 319 289 2,719 3,418 2,010 9.140 11.627 3,580 423 - - 33.522 Amortization Sep-12 319 288 2.719 3.418 2.010 9.140 11.627 3,580 423 - - 33.522 $ 402.270 Oct-12 319 288 2,719 3,418 2,010 9,140 11,627 2.580 423 - - 33,522 flat 8.8 Nov-12 319 288 2,719 3,418 2.010 9,140 11.627 3.590 423 - - 33,522 Dec-12 319 288 2.719 3,418 2.010 9.140 11,627 3,580 423 - - 33,522 3,402,259 Ref 88 Page 8.8.2 Rocky Mountain Power Idaho Results of Operations - December 2011 fERC 105 (PHFU) TOTAL ACCOUNT Type COMPANY Adjustment to Rate Base: Remove PHFU 105 1 (12,008,763) Remove PHFU 105 1 (26,175,178) Remove PHFU 105 1 (2,920,237) Remove PHFU 105 1 (4,254,106) (45,358,284) PAGE 8.9 IDAHO FACTOR FACTOR % ALLOCATED REF# SG 5.859% 1 (703,636) SE 6.274% (1642,328) UT Situs OR Situs - (2,345964) 8.9.1 i• uescnption OT AajUstmeflt: This adjustment removes all Plant Held for Future Use (PHFU) assets from FERC account 105. The company is making this adjustment in compliance with Title 16 of Public Utility Regulation, chapter 5 'Powers and Duties of Public Utilities Commission" section 61-502A. I * . S S Rocky Mountain Power Results of Operations - December 2011 FERC 105 (PHFU) From BW Report (SAP) Primary Account Secondary Account Alloc Total 1050000 EL PLT HLD FIR USE 3401000 LAND OWNED IN FEE SG $8,923 1050000 ELPLTHLD FIR USE 3501000 LAND OWNED IN FEE SO $2,929 1050000 EL PLT HLD FTR USE 3502000 LAND RIGHTS SG $156 1050000 ELPLI HLD FR USE 3601000 LAND OWNED IN FEE UT $2,920 1050000 EL PLT rILD FTR USE 3601000 LAND OWNED IN FEE OR $746 1050000 EL PLT HLD FTR USE 3891000 LAND OWNED IN FEE OR $3,508 1050000 EL PLT HLD FTR USE 3992200 LAND RIGHTS SE $953 1059000 EL PLT HLD FTR USE 0 ELECTRIC PLANT HELD FOR FUTURE USE-OTHEI SE $25,222 Overall Result (000's) I $45,358 SG 12,008,763 SE 26,175,178 UT 2,920,237 OR 4,254,106 Total: 45,358,284 Ref. 8.9 Page 8.9.1 Mountain Power PAGE 8.10 Idaho Results of Operations - December 2011 Trojan Unrecovered Plant lie Rocky TOTAL IDAHO ACCOUNT ]:QQ COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Expense - Trojan Unrecovered Plant: Remove amort. unrecovered plant 407 3 (64,498) TROJP 5.922% (3,820) 8.10.1 Adjustment to Expense - Decommissioning: Remove amort. decommissioning 407 3 (99,713) TROJP 5.922% (5,905) 8.10.2 Adjustment to Tax: Schedule M Adjustment SCHMAT 1 (13,316) TROJD 5.934% (790) Deferred Income Tax Expense 41110 1 5,054 TROJD 5.934% 300 Accumulated Deferred Income Tax Balar 190 1 (1,917,975) TROJD 5.934% (113,804) . uescripuon ot Adjustment: Amortization of the Trojan unrecovered plant regulatory assets was completed during the 12 months ended June 2011. This adjustment removes the amortization from the unadjusted results. Page 8.10.1 0 Rocky Mountain Power Results of Operations - December 2011 Trojan Amortization Unrecovered Plant Account 185801 Account 185802 Amortization YE Rate Base Expense YE Rate Base Pro Forma Amount - - Base Period Amount - 64,498 - Adjustment - (64.498 - . 2010 January February March April May June July August September October November December 2011 January February March April May June Ref 8.10 Amortization of 185802 Beg Balance Adiustment Amortization End Balance (14,326,270) (68,097) (14,394,368) (14,394,368) (68,097) (14,462,465) (14,462,465) (68,097) (14,530,562) (14,530,562) (68,097) (14,598,660) (14,598,660) (68,097) (14,666,757) (14,666,757) (68,097) (14,734,854) (14,734,854) (68,097) (14,802,951) (14,802,951) (68,097) (14,871,049) (14,871,049) (68,097) (14,939,146) (14,939,146) (10,799) (68,097) (15,018,042) (15,018,042) (64,498) (15,082,540) (15,082,540) (15,147,037) (15,147,037) 15,211,535 (2) (0) Base Period Amortization = (1)Trojan Water Rights sale (2)Close Trojan Accounts Page 8, 10.2 Rocky Mountain Power . Results of Operations - December 2011 Trojan Amortization Decommissioning Pro Forma Amount Base Period Amount (below) Adjustment Account 185803 YE Rate Base Account 185804 Amortization Expense YE Rate Base 99,713 (99,713) Ref 8.10 . 2010 January February March April May June July August September October November December 2011 January February March April May June Amortization of 185804 Beg Balance Adiustment Amortization End Balance (16,684,270) (99,713) (16,783,983) (16,783,983) (99,713) (16,883,96) (16,883,696) (99,713) (16,983,409) (16,983,409) (99,713) (17,083,123) (17,083,123) (99,713) (17,182,836) (17,182,836) (99,713) (17,282,549) (17,282,549) (99,713) (17,382,262) (17,382,262) (99,713) (17,481,975) (17,481,975) (99,713) (17,581,688) (17,581,688) (99,713) (17,681,401) (17,681,401) (99,713) (17,781,115) (17,781,115) (17,880,828) (17,880,828) 17,980,541 (1> (0) Base Period Amortization = (1) Close Trojan Accounts . Rocky Mountain Power PAGE 8.11 Idaho Results of Operations - December 2011 Regulatory Asset Amortization TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Expense: Remove Amortization of Grid West 904 3 (27,162) ID Situs (27,162) 8.11.1 Remove OR Independent Evaluator Fee Amortization 557 1 (447,471) SG 5.859% (26,219) 8.11.2 Adjustment to Tax: Schedule Addition - Grid West SCHMAT 1 (27,162) ID Situs (27,162) Deferred Tax Expense - Grid West 41110 1 10,308 ID Situs 10,308 Liescription Ot Adjustment: Fhis adjustment removes the amortization of Grid West - Idaho, which ended in December 2011. This adjustment also removes the mortization expense related to the Oregon Independent Evaluator Fees. lie Page 8.11.1 Rocky Mountain Power . Results of Operations - December 2011 Regulatory Asset Amortization Grid West - Idaho Account 187083 Amort ExD Pro Forma Amount (below) - Base Period Amount 27,162 Adjustment (27,162) Ref 8.11 Beg End Month Balance Amortization Balance Jan-10 54,324 (2,264) 52,061 Feb-10 52,061 (2,264) 49,797 Mar-1 0 49,797 (2,264) 47,534 Apr-10 47,534 (2,264) 45,270 May-10 45,270 (2,264) 43,007 Jun-10 43,007 (2,264) 40,743 Jul-10 40,743 (2,264) 38,480 Aug-10 38,480 (2,264) 36,216 Sep-10 36,216 (2,264) 33,953 Oct-1 0 33,953 (2,264) 31,689 Nov-10 31,689 (2,264) 29,426 Dec- 10 29,426 Jan-il . Feb-li . 27,162 24,899 Mar-1 1 22,635 Apr-11 20,372 May-11 18,108 Jun-li 15,845 Jul-li 13,581 Aug-li 11,318 Sep-1 1 9,054 Oct-11 6,791 Nov-1 1 4,527 Dec-li 2,264 Base period Amort 27,162 24,899 22,635 20,372 18,108 15,845 13,581 11,318 9,054 6,791 4,527 2,264 0 0 . . Rocky Mountain Power Results of Operations - December 2011 Regulatory Asset Amortization Deferred Oregon Independent Evaluator Fee Account 187957 Period Account RefDoc.No. Text 001 530055 120552425 OR Independent Evaluator reverse est amor- Dec 10 001 530055 120552425 OR Independent Evaluator est amor for Jan 11 001 530055 120552425 OR Independent Evaluator actual amor - Dec 10 002 530055 120622765 OR Independent Evaluator reverse est amor- Jan 11 002 530055 120622765 OR Independent Evaluator est amor for Feb 11 002 530055 120622765 OR Independent Evaluator actual amor - Jan 11 003 530055 120707080 OR Independent Evaluator reverse est amor- Feb 11 003 530055 120707080 OR Independent Evaluator est amor for Mar 11 003 530055 120707080 OR Independent Evaluator actual amor - Feb 11 004 530055 120997998 OR Independent Evaluator reverse est amor- Mar 11 004 530055 120997998 OR Independent Evaluator est amor for Apr 11 004 530055 120997998 OR Independent Evaluator actual amor - Mar 11 005 530055 121079886 OR Independent Evaluator reverse est amor- Apr 11 005 530055 121079886 OR Independent Evaluator est amor for May 11 005 530055 121079886 OR Independent Evaluator actual amor - Apr 11 006 530055 121169315 OR Independent Evaluator reverse est amor- May 11 006 530055 121169315 OR Independent Evaluator actual amor - May 11 007 530055 121460973 OR Independent Evaluator actual amor - June 11 008 530055 121555351 OR Independent Evaluator actual amor - July 11 2010 Prot FERC Acct Locatn Allocator Amount Pstnq Date 5570000 000001 SO (75,000) 01/31/2011 5570000 000001 SG 95,000 01/31/2011 5570000 000001 SG 88,268 01/31/2011 5570000 000001 SO (95,000) 02/28/2011 5570000 000001 SO 92,000 02/28/2011 5570000 000001 SG 90,953 02/28/2011 5570000 000001 SG (92,000) 03/31/2011 5570000 00000i SO 80,000 03/31/2011 5570000 000001 SG 78,797 03/31/2011 5570000 00000i so (80000) 04/30/2011 5570000 00000i so 75,000 04/30/2011 5570000 000001 SG 81,836 04/3012011 5570000 000001 SG (75,000) 05/31/2011 5570000 000001 SO 70,000 05/31/2011 5570000 000001 SO 73,324 05/31/2011 5570000 000001 SO (70,000) 06/30/2011 5570000 000001 SO 70,912 06/30/2011 5570000 000001 SO 38,228 07/31/2011 5570000 000001 SG 153 08/31/2011 447,471 Ref 8.11 Page 8.11.2 Rocky Mountain Power PAGE 8.12 Idaho Results of Operations - December 2011 • Klamath Hydroelectric Settlement Agreement TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Adjustment to Expense: Operation & Maintenance 537 3 553,136 SG-P 5.859% 32,410 8.12.1 Facilities Removal Costs 557 3 17,200550 ID Situs 975,961 Adjustment to Revenue: Oregon Customer Surcharge 440 3 15,824,000 OR Situs - California Customer Surcharge 440 3 1,376,000 CA Situs - I. • uescnptton ot Adjustment: This adjustment reflects the impacts of the Klamath Hydroelectric Settlement Agreement (KHSA), The operation and maintenance expense associated with the Klamath project is adjusted to the December 2012 level. PaciflCorp Page 8.12.1 Results of Operations - December 2011 . Klamath Hydroelectric Settlement Agreement Adj. O&M 12 ME Dec 11. Actuals 12 ME Dec 12 Projected Adjustment Administration/Management 677,210 609,000 (68,210) Aquatic Habitat/Hatcheries 1,526,731 2,377,218 850,487 Terrestrial Improvements 165,103 47,705 (117,398) Water Measurement/Monitoring 474,648 538,965 64,317 Water Quality Improvement 430,059 254,000 (176,059) Klamath Implementation Total 3,273,751 3,826,888 553,136 Ref 8.12 10 10 Rocky Mountain Power Idaho Results of Operations - December 2011 Misc Asset Sales and Removals TOTAL ACCOUNT Type COMPANY Adjustment to Rate Base: Remove Deseret Power Electric Plant 314 1 (7,877,099) Remove Condit EPIS - Hydro 332 1 (1,515,294) Remove Condit EPIS - Trans 353 1 (257,424) Adjustment to Depreciation Reserve: Remove Deseret Power Dep. Res. 108SP 1 1.32,597 Remove Condit Dep. Res. - Hydro I08HP 1 1,360,119 Remove Condit Dep. Res. - Trans I08TP 1 114,319 1,474,438 Adjustment to Depreciation Expense: Remove Snake Creek Dep. Exp. - Hydro 403HP 1 (21,208) Remove Snake Creek - Dep. Exp. - Distro 403362 1 (544) (21,752) Remove Condit Dep. Exp. - Hydro 403HP 1 (18,952) Remove Condit Dep. Exp. - Trans 403TP 1 (4,496) (23,448) Remove Deseret Power Dep. Exp. 403SP 1 (132,597) Adjustment to Expense: . Remove Snake Creek O&M Exp 539 1 (76,112) Remove Condit O&M Exp 539 1 (219,618) Gain on Asset Sales 421 1 (800,136) PAGE 8.13 IDAHO FACTOR FACTOR % ALLOCATED SG 5.859% (461,547) 8.13.1 SG-P 5.859% . (88,786) 8.13.1 SG 5.859% (15,083) 8.13.1 SG 5.859% 7,769 8.13.1 SG-P 5.859% 79,694 SG 5.859% 6,698 86,393 8.13.1 SG-U 5.859% (1,243) UT . Situs (1,243) 8.13.1 SG-P 5.859% (1,110) SG 5859% (263) (1,374) 8.13.1 SG 5.859% (7,769) 8.13.1 SG-U 5.859% (4,460) 8.13.1 SG-P 5.859°k (12,868) 8.13.1 SG 5.859% (46,883) Liescriptuon ot Adjustment: This adjusts the Company's filing for various assets that were sold or removed, including the sale of Snake Creek hydroelectric plant to Heber Light and Power Company, the removal of Deseret Power's portion of the Hunter unit 2 scrubber and turbine upgrade, and the decommissioning of the Condit hydroelectric plant. . Rocky Mountain Power Page 8.13.1 Results of Operations - December 2011 Misc Asset Sales and Removals Dec 2011 Year-End Balance Adjustment Deseret Power - Hunter Projects EPIS - 314 7,877,099 (7,877,099) Ref. 8.13 Depreciation Reserve (132,597) 132,597 Ref. 8.13 Condit Hydroelectric Project EPIS - Hydro 1,515,294 (1,515,294) Ref. 8.13 EPIS - Trans 257,424 (257,424) Ref. 8.13 Dep.Res. - Hydro (1,360,119) 1,360,119 Ref. 8.13 Dep. Res. - Trans (114,319) 114,319 Ref. 8.13 12 ME Dec 2011 Adjustment Snake Creek Depreciation Expense - Hydro 21,208 (21,208) Ref. 8.13 Depreciation Expense - Distro 544 (544) Ref. 8.13 Condit Hydroelectric Project Depreciation Expense - Hydro 18,952 (18,952) Ref. 8.13 Depreciation Expense - Trans 4,496 (4,496) Ref. 8.13 Deseret Power - Hunter Projects Depreciation Expense 132,597 (132,597) Ref. 8.13 12 ME Dec 2011 Adjustment Snake Creek O&M Expense 68,168 (68,168) 6,704 (6,704) 1,240 (1,240) 76,112 (76,112) Ref. 8.13 Condit Hydroelectric Project O&M Expense 5,708 36,175 137,853 5,607 9,015 25,261 219,618 (5,708) (36,175) (137,853) (5,607) (9,015) (25,261) (219,618) Ref. 8.13 0 I. Rocky Mountain Power PAGE 8.14 Idaho Results of Operations - December2011 Populus to Terminal TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED December 2011 Plant: Adjustment to Rate Base: Transmission Plant 355 1 (220,437,389) (220,437,389) Adjustment to Depreciation Reserve: Transmission Plant 108TP 1 5,737,184 5,737,184 Adjustment to Depreciation Expense: Transmission Plant 403TP 1 (4,276,769) (4,276,769) Adjustment to Tax: Schedule M Adjustment • SCHMDT 1 (9,898,781) Deferred Tax Expense 41010 1 (3,756,686) Accum Def Income Tax Balance 282 1 44,126,374 SG 5.859% (12,916,203) (12,916,203) 8.14.1 SG 5.859% 336,162 336,162 8.14.1 SG 5.859% (250,591) (250,591) 8.14.1 SG 5.859% (580,004) 8.14.1 SG 5.859% (220 117) 8.14.1 SG 5.859% 2,585,520 8.14.1 10 Uescrlption 0? Adjustment: This adjustment removes 27% of the Populus to Terminal capital, depreciation expense and depreciation reserve amounts included in results. The Commission ordered that 27% of the Populus to Terminal project beplaced into Account 105 in Docket PAC-E-10- 07. 10 Page 8.14.1 Rocky Mountain Power Results of Operations - December 2011 I. ID Populus to Terminal Adjustment Populus to Terminal Amount Placed Into Service Through December 2011: Amount Placed Into Depreciation Depreciation Service through Dec Expense Yr Ending Reserve 2011 Dec 2011 Dec 2011 General Plant SG 14,008,324 466,796 (733,076) Intangible SG 6,111,894 256,347 (276,462) Transmission SG 796,314,557 15,116,740 (20,239,291) 816,434,775 15,839,884 (21,248,830) Ref. 8.14.2 Ref. 8.14.2 Ref. 8.14.2 Reduction to December 2011 Amounts: 27% i• Reduction to Reduction to Reduction to Plant Depreciation Depreciation Placed Into Service Expense Reserve Transmission SG (220,437,389) (4,276,769) 5,737,184 (220,437,389) (4,276,769) 5,737,184 Ref. 8.14 Ref. 8.14 Ref. 8.14 10 Capital Additions =1 I -Balance 7 Intangible General Transmission Total Intangible General Transmission - 197 8,595 5,792 - 197 5,595 - 29 - 29 - 226 5,595 - 12 (5,595) (5.583) - 238 - - 2 - 2 - 240 - - 0 - 0 - 240 - - 0 - 0 - 240 - - 291,535 - 291,535 - 291,775 - - 834 - 834 - 292.609 - - 2.218,516 - 2,218,516 - 2,511,126 - - 14,138 - 14,138 - 2,525,264 - - 713,565 - 713,565 - 3,238,829 - - 915,262 49.329,089 50.244,350 - 4,154,091 49,329,089 - (2,661) - (2,661) - 4,151,430 49,329,088 - 54,021 - 54,021 - 4,205.451 49,329.089 - 1,414,681 185,930,831 187,345,512 - 5,620.132 235,259,920 • 79,327 10,876,921 10.956,247 - 5,699,458 246,136,840 - 45,089 232,892 277,982 - 5,744.548 246,369,732 - 82,017 798,121 880,138 - 5,826,565 247,167,853 - 21,210 1,116,636 1,137,846 - 5,847,774 248,284,489 - 32,099 392,805 424.905 - 5,679,874 248.677,295 - (61,851) (81,062) (142,913) - 5,818,023 248,596.233 364,554 8,623,897 87,873,224 96,861,675 364,554 14,441,920 336,469,456 2,700,529 (1,457,488) 440,924,353 442,167,424 3,065,083 12.864,432 777,393,839 970.519 940,303 543,627 2.454,450 4,035,602 13,924,735 777.937,466 21,651 81,575 1,570,431 1,673,657 4,057,254 14,006,310 779,507,898 1,865,957 32,193 12,271.755 14,169,905 5,923,210 14,038,503 791,779,652 62,917 50,543 902,830 1,016,290 5,986,128 14.089,046 792.682,482 (16,374) 7,432 818,995 810,053 5,969,754 14,096,478 793.501,477 62,501 16,323 (674,049) (595,225) 6,032,254 14,112,801 792,827,428 4,503 27,268 2,692,585 2,724,356 6038,757 14.140,069 795,520,013 (11,911) 12,962 183,973 185,024 6,024,846 14,153,031 795,703,986 (420) (146,660) 271,271 124,192 6,024,426 14,006,372 795.975,257 13,507 1,664 218,291 233,462 6,037,934 14,008,036 796,193,548 90,746 1,047 (48.626) 43.167 6,128,679 14,009,083 796,144,922 (1,202) 1,356 85,555 85.709 6,127,477 14,010,439 796,230,477 (15,583) (2,115) 84,079 66,381 6,111,894 14.008,324 796,314,557 6,111,894 14,008,324 796,314,557 816,434,775 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-li Feb-il Mar-11 Apr-il May-l1 Jun-li Jul-11 Aug-il Sep-11 Oct-il Nov-ti Dec-il . Rocky Mountain Power Results of Operations - December 2011 ID Populus to Terminal Adjustment Depredation Rates: Intangible SG 4.431% General SG 3.322% Transmission $G 1.885% Depreciation Expense Intangible General Transmission Total - 1 9 9 - 1 9 9 - 1 4 5 - 404 - 404 - 809 - 809 - 3,880 - 3,880 - 6,971 - 6,971 - 7.978 - 7,978 - 10,232 38,744 48,976 - 11,495 77,487 88,982 - 11,566 77,487 89,053 - 13,599 223,519 237,118 - 15,667 378,094 393,761 - 15,839 388,820 402,659 - 16,015 387,630 403,645 - 16,158 389,134 405,291 - 16.231 390,319 406.551 - 16,190 390,564 406754 673 28,040 459,517 488,231 6,332 37,959 874,841 919,132 13,110 37,243 1,221,575 1,271,928 14,942 38,657 1,223,235 1,276,834 18,427 38,815 1,234,107 1291,349 21,988 38,929 1,244,454 1,305,372 22,074 39,010 1.245.807 1,306,890 22,159 39,042 1,245,921 1,307,122 22,283 39,103 1.247,506 1,308,892 22,269 39,158 1,249765 1,311,193 22,246 38,973 1,250,123 1,311,343 22,271 38,773 1,260,507 1,311,551 22,463 38,777 1,250,641 1,311,880 22,628 38,780 1,250,670 1,312,078 22,597 38,779 1,250,803 1,312,179 256,347 466,796 14,943,537 15,666,681 256,347 466.796 15.116,740 15,839,884 Ref. 8i41 Depreciation Reserve Intangible General Transmission Total - (1) (9) (9) - (1) (18) (19) - (2) (22) (24) - (2) (22) (24) - (3) (22) (25) - (4) (22) (26) - (408) (22) (430) - (1,217) (22) (1,239) - (5,097) (22) (5,119) - (12,068) (22) (12,090) - (20,045) (22) (20,067) - (30.277) (38,766) (69,043) - (41,772) (116,253) (158,025) - (53,339) (193,740) (247,079) - (66,938) (417,259) (484,197) - (82,604) (795,354) (877,958) - (98,443) (1182,174) (1,280,617) - (114,458) (1,569,804) (1,684,262) - (130,615) (1,958,938) (2,089.553) - (146,847) (2,349,257) (2,496,104) - (163,037) (2,739,821) (2,902.859) (673) (191,077) (3,199,339) (3391,089) (7,005) (229,036) (4074,179) (4,310.221) (20,115) (266,279) (5,295,754) (5,582,149) (35,057) (304,937) (6,518.989) (6,858.983) (53,484) (343,752) (7,753,096) (8,150,331) (75,472) (382,681) (8,997,550) (9,455.703) (97,546) (421,691) (10243.357) (10.762,593) (119,705) (460,733) (11,489,278) (12,069,715) (141,988) (499,836) (12,736,783) (13,378.607) (164,257) (538,994) (13,986,548) (14,689,800) (186,503) (577,968) (15,236,671) (16001142) (208,774) (616,741) (16,487,179) (173.12,693) (231.237) (655,517) (17337,819) (18,624,573) (253,865) (694,297) (18,988,489) (19,936.651) (276,462) (733,076) (20,239.291) (21,248,830) (276,462) (733,076) (20,239,291) (21,248,830) Ref. 8.14.1 rseT. e.14.1 Incremental Depreciation Expense Included on Transmission Function Year Ending December 2011 Additions (AdJ.6.1) 173,203 173,203 Page 8.14.2 Idaho Results of Operations December 2011 Year End Factors . ~ 0 Page 9.1 . . . Accumulated lnvestjnant Tax Credit 1989 1TC89 4.88% 56.36% 1527% 0.00% 20.68% 2.82%! Fixed Accumulated lnvestmerdTax Credit 1990 ITC90 1.50% 15.94% 3.91% 0.00% 381% 46.94% 13.98% 13.94% 0.39%! Fixed Other Electric OTHER 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.001yo ! Situs Non-Utility NUTII. 0.00% 1 0.00% 0.00% 0.00% 000% 0.00% 0.00% 0.00% 0.00% 0.00% 100.012%J SEAn 'stem Net Steam Plant SNPPS 1.6172% 26.2585% 7.8481% 0.0000% 12.9693% 422637% 5.8594% 2.8342% 0.3497% P9 10.4 System Not Tcsnemiss)on Plant . SNPT 1.6172% 26.2585% 7.8481% 0.0000% 12.9693% 422637% 5.8594% - 2.8342% 0.3497% 1 P910.5 System Not Production Plant SNPP 1.6172% 26.2585% 7.8481% 0.0000% 12.9693% 42.2637% 5.8594% 2.8342% 0.3497% 1 PglO.5 'stem Not Hydro Plant SNPPH 1.8172% 262585% 78481% 0.0000% 12.9893% 422631% 5.8594% 2.8342% 0.3497% Pg10.4 System Not Nuclear Plant SNPPN 1.6173% 26.2585% 7.8481% 0.0000%1 12.9693% 42.2637%1 5.8594% 28342% 0.3497% J Pj10.4 -ntom Not OtherPruducttonPlant SNPPO 1.6172% 26,2585% 7.8481% 0.0000% 12.9693% 42.2637% 5.8594% 2.8342% 0.3497% J P910.5 'stem Net General Plant SNPG 2.3575% 29.7516% 7.7131% 0.0000% 11.8728% 39.3666% 6.3451% 2.4556% 0.1311% °o 10.6 Stem Net Intangible Plant SNPI 1.8643% 26.8037% 1.7622% 0.0000% 12.3696% 42.5638% 5.7483% 2.5922% 0.2961% Pg 10.7 rjan Plant Allocator TROJP 1.6134% 25.9884% 78022% 0.0000% 13.1965% 42.2348% 5.9224% 2.8972% 0.3451% - Pg 10.12 r,Jan DecommIssioning Allocator TROJD 1.6127% 25.9407% 7.1941% 0.0000% 13.2366% 42.2297% 5.9335% 2.9084% 0.3442% - _,,,•,_,,,,J P910.12 Income Before Taxes IBT -1.5509% 5.9350% 0.6717% 0.0000% 13.6309% 46.7316% 4.1875% 2.3434% 0.7388% 18.4341% 8.8718'Yc Pg 10.8 ITEnpense DITEXP 1.9142% 27.3980% 3.2100% 0.0000% 12.1179% 41.7699% 4.9355% 2.6509% 0.3225% 0.0000% 5.6810% Pg10.9 IlBalance DITBAL 2.2670% 27.4426% 62029% 0.0000% 11.4480% 42.9038% 5.6472% 2.3998% 01815% 0.0000% 1.4072%1 Pa 10.9 ps DeprecIatIon TAXDEPR 2.1438% 28.4383% 5.7471% 0.0000% 11.8959% 42.7144%1 5.4448% 2.5770% 0.2857% 0.0000% 2.7531% P9 10.12 Blank DONOTUSE 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%1 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% Not Used Blank DONOTUSE - 0.0000% 0.0500% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% Not Used Blank DONOTUSE 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% Not Used (THMATDepractatlonExpense SCHMDEXP 2.3778% 28.2028% 8,0473% 0.0000% 11.9141% 41,1254% 5.5485% 2.5443% 0.2401% 0.0000% 0.0000% P9 10.12 (HMDTAmortizat)onExpense JSCHMAEXP 2.3525% 27.5337% 7.5931% 0.0000% 12.7876% 41.2507% 5.3497% 2.3972%1 0.2613%1 0.4742% 0.0000% P9 10.12 'stem Generation Cho))aTransac8on ISGCT 1.6229% 26.3506%1 7.8757% 0.0000% 110148% 42.4120% 5.8799% 2.8441% Pg10.15 Blob WAR UPL nag 0131' 0 0 S 0 0 0 0 '0 0 OGU 0 0 0 0 0 0 II 0 S 0 AG 6,330.129.592 102,401,771 1,003444,413 497,237,259 0 821.700,445 2,077,710,871 371232.030 179,564,224 22.150.470 SSGCH I) 0 S 0 0 0 5 0 0 0 6.335.720.102 102,401,771 1,863,004,412 467,237.259 0 821,702,440 2,677,710,577 371220.030 179,004.224 32,108,416 LOOP (783.905,439) 112.3520821 (200190,877) (59.052.751) 0 180.072.8201 1322,630.2141 144.100,1061 (21.850.367) 12.071.4441 OGU (958195,797) (13,045,102) 1225.451.1751 167.3820751 n (111.352.653) 1362.855.8361 t50.301.500t R4,322.534 (3.082.533) SO 1048.000.341t 110,480,6161 1170,1720241 (50,001,436) 0 (54,050,144) (273,897,550) 137.572.8651 (10191,270) 12.208,3431 050CM (168.736,99l) (2,728,825) (44,307.725) (13.242,721) 0 )21,084,020) l71.314438t (0.680,680) 14.702.244) (560,000) )2,435.381.160) (35.440.533) (040.522.985) (101,439.907) 0 1916.380.091l t1,030,938.341t (142.527,282) (69.133,542) 18.030.4061 3.554,426.427 63,0131230 1,023,141,420 305,797,271 0 505.339,754 1,849,172,034 229,085,349 150,438,982 13.826,010 100.0005% 1.6172% 202555% 7,8401% 0.5000% 12.8693% 421937% 5.8084% 2.8342% 0,3497% TOTAL GWIN.DIS ox89xa Vft,,PPL Blob o46421 5850 DGP 0 0 0 0 A 0 0 0 5 0 OGU 0 0 0 0 0 0 0 0 0 0 AG 0 0 .0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 5 0 YEAR END FACTORS CALCULATION OF INTERNAl. FACTORS DECEMBER 2611 FACTORS DEacapiloN OF FACTOR STEAM STEAM PRODUCTION PLANT LESS ACCUMULATED DEPRECIATION TOTAL NET 015034 PLANT SNPPS SYSTEM NET PLANT PRODUCTION STEMS NU' NUCLEAR PRODUCTION PLANT Page 9.3 ALLOCATIONS USING HISTORICAL LOADS . o g F°°u u' 000 ci 0000 0 O0 Ud UJ a 0000 0 o0 000 Hill U UU UU 0000 0 00 00 a ! ! aR 4 4 0 U 0000 a Wt J ooao coca S 00000 cacao a 0000 0 5 ca S °aoo w a 0000 a g ao aaa Hl U U11 gg 0000 0 5 oa a 0o 9J g 0000 U Z. q a - Hg Hg Hg Hg Hg I a •: H fl h fl i fl J to U) z 0 000000 000.0 - o 0 0e - 0 pig 0 0000 0000 oo 0 0 U 2 0000 0000 oo 0 00 a a 0 0 g 0 000000' 000000 0 0000 0000 0 0 00 0 0 - 000000 0000 00 U a 0 0 k a a flU U a w U a U °0r°a a 0 0 0 a a a 00005 0000 00 a 0 0 0 002002 a a a 00 Ua I a 25 2 §2 2 a ali C4 a a U •: a a 0 00! jI 2 a z I 8 8 1 flu 10 000u.0000u 00i1k u U g 00 000u uu1 cz U § I UUi1 I U fi p F7 I S 000000000000 0000000000 0 JJ 0 00 o I U 00 00000 U 5 ! 00000000 I I! 0 000 000000 0 8 0 I U - U 000 °U°°I 5 1 1 000U 00i 00 0 I I as 00 0 I aj a o 1 0 I 0 000 . I 8 0 -• a a 0000000000 0000000000 0 14 :! f in - a aaa °0 U °0 1 1 o0Eoo g I 0 00 0= 0 1c, p p p z 0 0 Z . 00000 Z all ! : 8 8 S o B C4 0 0 0 C 0 0 0 0 C I - J B CS 8 0 8 882 S g 0 Dh fl1 D 0 I I 9'FH 8 10 • - U1 E at 81 a- OOa4 — k °°1 a - . 0 cc cc! Ln wIt (0 8 - 4ow(ou,wZ 000w In 111111 I I I i• 00$00000 0 g 0 0 0 0 0 0 0 0 0 0 0 0 • 0 o 0 0000 0 0 0 0 0 0 0 0 0 0 0 0 0 gggp nfl 00- -, 9i RI I * g;• 00 J (n z 0 I- 3 I I if' IIItI!J iuIIIiIHiffli JiJJll1J 10 0000 0000 0000 oo00 I 0o0 0 0000 0! 0 0 00 0 0000 I I I 0000 0. 0! 0 0 t 0 0 0 00 0 000.0 0 0 I 10000 0. 0 0 0. 0. 0 0 0 Jo! • J q 8 8 0 0 IL z I I I 0 I C, I I li I; •1 1 1 1 111 U I ii sin go 00000000000 000 0 00000 000 0 0 0 0 0 i:vv1 u . ° 2 0 d ig 2 o 0 14 14, Is If 0 0 0 s S I S I 00000 000 0 0 U UI 0 0 S U I0 .0 0 g j 00 .J I U ii Ii I I I I I I I fli- !1 I I I I :H III I u 19 0 [0 0 [0 0 000000000C 0000000.00 .c 0 0000000000 0000 0 9 & Y ii g 0 Fl 0 F F 000 0•00 I rT t i• S 0 0I U) z 0 tA Ail - ill ill I I h It A IhI I 10 DECEMBER 2011 FACTORS Idaho Results of Operations - December COINCIDENTAL PEAKS . METERED LOADS (C12) Nbn-FERC FERC Month Day Time CA OR WA E. WY Total UT ID W. WY UT NET UT Total Jan-11 11 18 147 2,442 757 1,114 3,516 476 229 30 3,486 8,682 Feb-11 2 8 154 2,510 787 1,147 3,300 467 236 28 3,272 8,602 Mar-11 3 8 139 2,218 663 1,032 3,038 414 226 25 3,013 7,731 Apr-11 8 9 153 2,200 565 997 2,972 394 236 27 2,946 7,518 May-11 13 15 119 1,602 477 907 2.957 348 234 21 2,936 6,643 Jun-11 27 17 131 1,874 590 1,036 3,961 654 230 33 3,928 8,476 Jul-11 6 17 150 2,139 723 1,060 4.221 747 221 37 4,184 9,261 Aug-11 24 16 142 2,217 716 977 4,551 535 216 44 4,507 9,353 Sop-11 8 17 120 2,213 666 1,001 3,816 420 222 36 3,780 8,458 Oct-11 27 8 124 2,118 657 1,037 2,972 405 230 25 2,947 7,543 Nov-11 29 18 119 2,121 642 1,127 3,383 427 199 26 3,357 8,018 Dec-11 13 18 139 2,423 798 1.122 3,636 448 221 28 3,608 8,786 1,636 26,078 8,040 12,556 42,323 5,735 2,702 ,1 3601 41,963 99,071 Adjustments for Curtailments, Buy-Throughs - and Load (less) No Longer Served (Reductions to Load) Month Day Time NonFERC FERC Total CA OR WA E. WY UT ID W. WY UT NET UT Jan-11 11 18 (83) - (83) (83) Feb-li 2 8 - - - - Mar-11 3 8 - - - - Apr-11 8 9 - - - - May-il 13 15 - - - Jun-11 27 17 (100) - (100) (100) Jul-li 6 17 - - - - Aug-11 24 16 (100) - (100) (100) Sep-11 8 17 - - - Oct-li 27 8 - - - - Nov-li 29 18 - - - Dec-11 13 18 (108) - (1 08) (108) (390) - - - (390) - - (390) . = equals CO1NiiEN!rALPEAKSERVED FROM CQMpA11y RESOURCES I •..; . Non-FERC •.:.........:. . .FERC .: . . Month Day Time CA OR WA E. WY UT ID W. WY UT NET UT Total Jan-11 11 18 147 2,442 757 1,114 3,433 .476 229 30 3,403 8,599 Feb-11 2 8 154 2.510 787 1,147 3,300 467 236 28 3,272 8,602 Mar-11 3 8 139 2,218 663 1,032 3,038 414 226 25 3,013 7,731 Apr-11 8 9 153 2,200 565 997 2.972 394 236 27 2,946 7,518 May-11 13 15 119 1,602 477 907 2,957 348 234 21 2,936 6,643 Jun-11 27 17 131 1,874 590 1,036 3,861 654 230 33 3,828 8,376 Jul-11 6 17 150 2,139 723 1,060 4,221 747 221 37 4,184 9,261 Aug-11 24 16 142 2,217 716 977 4,451 535 216 44 4,407 9,254 Sep-11 8 17 120 2,213 666 1 1001 3,816 420 222 36 3,780 8,458 Oct-11 27 8 124 2.118 657 1,037 2,972 405 230 25 2,947 7,543 Nov-11 29 18 119 2,121 642 1,127 3,383 427 199 26 3,357 8,018 Dec-11 13 18 139 2,423 798 1,122 3.528 448 221 28 3,500 8,679 1,636 26,078 8,040 12,556 41,933 5,735 2,702 360 41,573 98,681 + plus Adjustments for Ancilary Services Contracts Including Reserves and Class I DSM Programs Treated As System Resources (Additions to Load) ............. . . . . NóflRC .. . .................................... ... Month Day Time CA OR WA E. WY UT ID W. WY UT NET UT Total Jan-il ii 18 12 - - - 12 Feb-il 2 8 11 - - - 11 Mar-il 3 8 ii - - - 11 Apr-li 8 9 ii - - - 11 May-il 13 15 13 - - - 13 Jun-11 27 17 14 - - - 14 Jul-i1 6 17 15 - - - 15 Aug-li 24 16 15 98 - 98 114 Sep-11 8 17 15 - - - 15 Oct-11 27 8 11 - - - 11 Nov-11 29 18 12 - - - 12 .. Dec-11 13 18 12 - - - 12 - 152 - - 98 - - - 98 250 Page 9.13 ALLOCATIONS USING HISTORICAL LOADS DECEMBER 2011 FACTORS Idaho Results of Operations - December 2011 COINCIDENTAL PEAKS . LOADS FOR JURSO:IC11ONAL. ALiOCION -Thrto Temperature AustmétI' Non-FERC FERC .: CA OR WA E. WY UT ID W. WY UT NET UT Total 147 2,454 757 1,114 3,433 476 229 30 3,403 8,611 154 2,521 787 1,147 3,300 467 236 28 3,272 8,612 139 2,228 663 1,032 3,038 414 226 25 3,013 7,741 153 2,211 565 997 2,972 394 236 27 2,946 7,529 119 1,615 477 907 2,957 348 234 21 2,936 6,657 131 1,888 590 1,036 3,861 654 230 33 3,828 8,390 150 2,154 723 1,060 4,221 747 221 37 4,184 9,276 142 2,232 716 977 4,549 535 216 44 4,506 9,368 120 2,229 666 1,001 3,816 420 222 36 3,780 8,473 124 2,129 657 1,037 2,972 405 230 25 2,947 7,554 119 2,133 642 1,127 3,383 427 199 26 3,357 8,030 139 2,435 798 1,122 3,528 448 221 28 3,500 8,690 1,636 26,230 8,040 12,556 42,032 5,735 2,7021 3601 41,671 98,931 = equals Month Day Time Jan-11 11 18 Feb-11 2 8 Mar-11 3 8 Apr-11 8 9 May-11 13 15 Jun-11 27 17 Jul-11 6 17 Aug-il 24 16 Sep-11 8 17 Oct-11 27 8 Nov-11 29 18 Dec-11 13 18 - less Adjustment for Coincidental System Peaks Temperature Adjustment NosFERC Month Day Time CA OR WA E. WY UT ID W. WY UT NET UT Jan-11 11 18 (1) (19) 12 (17) (40) (4) (3) (40) Feb-11 2 8 (2) 92 (17) (34) (63) (25) (5) (63) Mar-11 3 8 (3) 1 7 (1) 6 (1) 0 6 Apr-11 8 9 (3) 81 (21) (5) (59) (5) (1) (59) May-11 13 15 12 148 13 (2) 590 36 (1) 590 Jun-11 27 17 2 174 4 14 261 26 0 261 Jul-11 6 17 - 227 18 (23) (14) (4) (0) (14) Aug-11 24 16 0 21 (13) (6) 4 (12) (0) 4 Sep-11 8 17 (0) (82) (43) 2 51 3 0 51 Oct-11 27 8 (1) (24) (12) 9 5 (5) (2) 5 . Nov-11 Dec-11 29 13 18 18 (4) (9) 81 (49) (1) (29) (3) (7) 3 (43) (4) (13) 2 5 3 (43) 701 13 653 (28) (41) 701 59 (311 = equals NORMALIZED LO SFORJU.R1SDICTIO4AL ALLOCATION (CP) Non-FERc: FERC . NET UT Month Day Time CA OR WA E. WY UT ID W. WY UT Jan-11 ii 18 147 2,435 769 1,097 3,393 472 227 30 3,363 Feb-11 2 8 152 2,613 769 1,114 3,237 442 231 28 3,209 Mar-11 3 8 136 2,229 670 1,031 3,044 413 226 25 3,019 Apr-11 8 9 150 2.291 544 992 2,914 389 235 27 2,887 May-11 13 15 131 1,763 490 905 3,547 384 234 21 3,525 Jun-11 27 17 133 2,062 594 1,050 4,122 680 231 33 4,089 Jul-11 6 17 150 2,381 741 1,037 4,207 743 221 37 4,170 Aug-11 24 16 142 2,253 702 971 4,553 523 216 44 4,510 Sep-11 8 17 120 2,147 622 1.003 3,867 423 222 36 3,831 Oct-11 27 8 123 2,105 645 1,047 2,977 400 228 25 2,952 Nov-11 29 18 115 2,214 641 1,124 3,386 423 201 26 3,360 Dec-11 13 18 129 2,386 770 1,114 3,485 435 226 28 3,458 1,627.2 26,879.4 7,957.4 12484.0 42,732.0 5,727.1 2,698.61 360.31 42,371.7 Page 9.14 ALLOCATIONS USING HISTORICAL LOADS (71) (53) 8 (13) 796 481 203 (7) (69) (29) 75 145) MR, 8,541 8,559 7,750 7.515 7,453 8,871 9,478 9,360 8,404 7,525 8,105 Year Month Jan 2011 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 Jul 2011 Aug 2011 Sep 2011 Oct 2011 Nov 2011 Dec 2011 10 Year Month CA Jan 2011 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 Jul 2011 Aug 2011 Sep 2011 Oct 2011 Nov 2011 Dec 2011 1[--1 ID 300,879 260,406 274,689 259,461 280,701 353,088 496,921 346,769 277,691 270,551 275,111 300,367 3,696,633 plus uding Reser ID 194 303 85 261 287 236 74 108 52 738 884 3,223 W. WY UT Net UT 162,134 17,845 2,130,123 153,151 15,238 1,883,748 167,488 16,230 1,992,962 163,794 14,248 1,852,487 170,530 12,354 1.871,759 153,806 13,603 1,984,771 157,487 17,789 2,358,765 156,116 20,398 2,460,845 148,411 16,982 2,013,517 156,698 14,712 1,937,228 159,186 13,577 1,996,734 166,015 14,800 2,169,766 1,914,8161 187,776 24,652,705 as (Additions to Load) W. WY UT Net UT 279 363 194 535 118 397 390 136 305 29 442 577 - - 3,766 Total 5,270,679 4,691,840 4,880,113 4,51 3,896 4,512,634 4,640,722 5,357,431 5,350,853 4,687,071 4,628,879 4,880,282 5,428,625 58,843,024 Total 8,548 7.867 8,216 8,307 8,496 8,958 9,540 9,384 9,075 8,406 8,907 9,409 105,112 DECEMBER 2011 FACTORS Idaho Results of Operations - December 2011 ENERGY MTEDLADS (MWH) .. NPFERC . FC CA OR WA E. WY Total UT ID W. WY UT Net UT Total 86,809 1,373,203 435,016 764,671 2,154,456 300,879 162,134 17,845 2,136,611 . 5,277,167 78,646 1,235,510 374,011 691,128 1,898,986 260,406 153.151 15,238 1,883,748 4,691,840 82,828 1,260,931 368,693 716,292 2009,192 274,689 167,488 16,230 1,992,962 4,880,113 75,189 1,140,565 330,808 677,345 1,866,735 259,461 163,794 14,248 1,852,487 4,513,896 80,029 1092,584 316,579 688,098 1,884,113 280,701 170,530 12,354 1,871,759 4,512,634 81,654 1,058,140 320,864 674,795 2,006,237 353,088 153,806 13,603 1,992,634 4,648,584 89,112 1,152,920 363,479 720,960 2,377,351 496,921 157,487 17,789 2,359,562 5,358,229 89,268 1,226,225 392,504 658,728 2,486,889 346,769 156,116 20,398 2,466,491 5,356,499 70,654 1,135,068 356,351 668,398 2,034,460 277,691 148,411 16,982 2,017,478 4,691,032 63,779 1,118.985 345,195 721,730 1,951,940 270,551 156,698 14,712 1,937,228 4.628,879 70,916 1,218,712 394,413 751,631 2,010,311 275,111 159,186 13,577 1,996,734 4,880,282 80,903 1,443,400 458,522 794,852 2,192,228 300,367 166,015 14,800 2,177,428 5,436,287 49,787 14,456,243 4,456,437 8,528.627 24,872,898 3,696,633 1,914,8161 187,7761 24,685,122 58,875,442 - (less) Adjustments for Curtailments, Buy-Throughs and Load No Longer Served (Reductions to Load) .. . Non•s.thy .. ______ I CA OR WA E. WY UT ID W. WY UT NET UT Total (6,488) - (6,488) (6,488) (7,863) : (7.863) (7,863) (797) - . . (797) (797) (5,646) - . (5,646) (5,646) (3,961) - (3,961) (3,961) (7,662) (7,662) (7,862) - - - (32,417) - - - (32,417) (32,417) = equals 10 Year Month Jan 2011 Feb 2011 Mar 2011 Apr . 2011 May 2011 Jun 2011 Jul 2011 Aug 2011 Sep 2011 Oct 2011 Nov 2011 Dec 2011 Year Month Jul 2010 Aug 2010 Sep 2010 Oct 2010 Nov 2010 Dec 2010 Jan 2011 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 CA 86,809 78,646 82,828 75,189 80,029 81,654 89,112 89,268 70,654 63,779 70,916 OR WA E. WY UT 1,373,203 435,016 764,671 2,147,968 1,235,510 374,011 691,128 1,898,986 1,260,931 368,693 716,292 2,009,192 1,140,565 330,808 677,345 1,866,735 1,092,584 316,579 688,098 1,884,113 1,058,140 320,864 674,795 1,998,375 1,152,920 363,479 720,960 2,376,554 1,226,225 392,504 658,728 2,481,243 1,135,068 356,351 668,398 2,030,499 1,118,985 345,195 721,730 1,951,940 1,218,712 394,413 751,631 2,010,311 1,443,400 458,522 794,852 2,184,566 4,456,243 4,456,437 8,528,627 24,840,481 + Adjustments for Ancillary Services Contracts Inc nJR . OR WA E. WY UT 8,074 279 7,201 363 8,022 194 7,687 535 8,116 118 8,273 397 8,915 390 9,174 136 8,662 305 8,325 29 7,727 442 7,947 577 98,124 - - 3,766 Page ALLOCATIONS USING HISTORICAL LOADS + plus Temperature Adjustment for Energ NOnFERC OR WA E. WY UT ID W. WY (4,503) 5,044 (1,899) (30,045) (3,671) (364 (61,813) (8,335) (8.791) (9,501) (5,339) (1,680 (18,013) (1,973) 1,797 6,732 (110) 360 (40,436) (8449) (2,298) (5,043) (1,170) (420 696 6,784 (1,960) 98,866 17,005 (603 24,732 7,362 6,069 108,029 17,927 424 53,947 15,231 (5,826) 40,454 (2,164) (340 (1,497) (15,825) (5,170) (61,628) (14,758) (296 (33,297) (5,769) 4.118 (10,779) (3,104) 504 16,361 8,458 874 (7,571) (5.150) 360 (6,414) (4,731) (1,793) (2,182) (1,603) (327 (80,227) (14,553) (3.053) (28,866) (6,045) (580 (150,465) (16.756) (17.932) 98,465 (8.182) (2,962 _ UT UT Total (30,045) (37,380) (9,501) (99,565) 6,732 (12,112) (5,043) (59,080) 98,866 121,936 108,029 165,592 40,454 102,865 (61,628) (99,657) (10,779) (50,129) (7,571) 14,608 (2,182) (15,904) (28,866) (141,966) qg4A (11(17g0\ equals MAUZED.LOADS FOR JURISDICTIONAL AUOCATION (MWH) . _. . Non -FERC . .- . . FERC :. .. OR WA E. WY UT ID W. WY UT UT Total 1,376,774 440,060 762,772 2,118,202 297,401 161,770 17.845 2,100,357 5,241,847 1,180,898 365,676 682,337 1,889,848 255,371 151,471 15,238 1,874,610 4,600,142 1,250,941 366,720 718,089 2,016,118 274,579 167,848 16,230 1,999,888 4,876,218 1,107,815 322,359 675.046 1,862,227 258,376 163,374 14,248 1,847,979 4.463,123 1,101,397 323,363 686,138 1,983,096 297,968 169,927 12,354 1,970,743 4,643,066 1,091,145 328,227 680,864 2,106,801 371,303 154,230 13,603 2,093,197 4,815,272 1,215,782 378,710 715,133 2,417,397 494,992 157,147 17,789 2,399,608 5,469,836 1,233,901 376,679 653,558 2,419,750 332,085 155,820 20,398 2,399,352 5,260,580 1,110,433 350,582 672,516 2,020,025 274,695 148,915 16,982 2,003,043 4,648,018 1,143,671 353,654 722.604 1,944,398 265,452 157,058 14,712 1,929,686 4,651,893 1220,025 389,683 749,838 2,008,571 274,247 158,859 13,577 1,994,984 4,873,285 1,371,120 443,969 791,799 2,156,278 295,206 165,435 14,800 2,141,477 5,296,068 DECEMBER 2011 FACTORS Idaho Results of Operations - December 2011 ENERGY = equals L NORMAL4ZED. LOAbSSERVEDFRoMCoW.PANY RESOURCES (NPC) - PrOrto Tenperatur.Adjushiont. Non-FERC . FERC CA OR WA E. WY UT ID W. WY UT UT Total 86,809 1,381,277 435,016 764,671 2,148,247 301,073 162,134 17,845 2,130,403 5,279,227 78,646 1,242,711 374,011 691,128 1,899,349 260,709 153,151 15,238 1,884,111 4,699,707 82,828 1268,953 368,693 716,292 2,009,386 274,689 167,488 16,230 1.993,156 4,888,329 75,189 1,148,251 330,808 677,345 1,867,271 259,546 163,794 14,248 1,853,022 4,522,203 80,029 1,100,701 316,579 688,098 1,884,231 280,962 170,530 12,354 1,871,877 4,521,130 81,654 1066,413 320,864 674,795 1,998.772 353,375 153,806 13,603 1985,168 4,649,679 89,112 1,161,834 363,479 720,960 2,376,944 497,156 157,487 17,789 2,359,154 5,366,971 89,268 1,235,399 392,504 658,728 2,481,378 346,844 156,116 20,398 2,460,981 5,360,237 70,654 1,143,731 356,351 668,398 2,030,804 277,799 148,411 16,982 2,013,822 4,696,146 63,779 1,127,310 345,195 721,730 1,951,969 270,603 156,698 14,712 1,937,257 4,637,285 70,916 1,226,440 394,413 751,631 2,010,753 275,849 159,186 13,577 1,997,176 4,889,189 80,903 1,451,348 458,522 794,852 2,185,143 301,250 166,015 14,800 2,170,343 5.438,034 949,787 14,554,367 4,456,437 8,528,627 24,844,247 3,699,856 1,914,816 187,776 24,656,471 58,948,137 I * Year Month Jan 2011 Feb 2011 Mar 2011 Apr 2011 May 2011 Jun 2011 Jul 2011 Aug 2011 Sep 2011 Oct 2011 Nov 2011 Dec 2011 Year Month CA Jan 2011 (1,941) Feb 2011 (4,105) Mar 2011 (905) Apr 2011 (1,264) May 2011 1,147 Jun 2011 1,048 Jul 2011 1,564 Aug 2011 (483) Sep 2011 (1,802) Oct 2011 1,277 Nov . 2011 1,146 Dec 2011 (8,641) (12,958) Year Month CA Jan 2011 84,868 Feb 2011 74,541 Mar 2011 81,924 Apr 2011 73,924 May 2011 81,177 Jun 2011 82,702 Jul 2011 . 90,676 Aug 2011 88.786 Sep 2011 68,852 Oct 2011 65,056 Nov 2011 72,062 Dec 2011 72,262 ~ 0 Page 9.16 ALLOCATIONS USING HISTORICAL LOADS . . . DECEMBER 2011 FACTORS Idaho General Rat. Case. December 2011 CALIFORNIA OREGON WASHINGTON MONTANA WYOMING-PPL UTAH IDAHO WYOMING-UPL FERC Subtotal 936.829 14.403,9{)2 4.439.681 0 8,510,696 24.754.936 3,691,875 1.911854 187.776 58,837,347 Ref Page 9.16 System Energy Factor 15922% 244809% 7.5457% 0.0000% 14.4649% 42.0735% 6.2744% 3.2494% 0.3191% 100.00% Divisional Energy - Pacific 3.3114% 50.9132% 15.6928% 0.0000% 30.0826% 0.0000% 0.0000% 0.0000% 0.0000% 100.00% Divisional Enaigy - Utatir 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 81.0409% 12.0855% 02589% 0.6147% 100.00% System Generation Factor 1.6172% 26.2585% 7.8481% 0.0000% 12.9693% 422637% 5.8594% 2.8342% 0.3497% 10000% Divisional Generation - Pacific 3.3212% 53.9264% 16.1176% 0.0000% 26.6348% 0.0000% 0.0000% 0.0000% 0.0000% 100,00% DivlslonalGeneration - Ulah 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 82.3743% 11.4202% 55239% 0.6816% 100,00% System Capacity (kw) Accord 1,827.2 26,879.4 7,957.4 0.0 12,484.0 42,371,6 5,727.1 2,098.6 360.3 100,105.7 Ref Page 9.14 Modified Accord 1,627.2 26,879.4 7,957.4 0.0 12,484.0 42,371.8 5,727.1 2,698.6 360.3 100,105.7 Ref Page 9.14 Rotted-In 1,627.2 26,879.4 7,957.4 0.0 12,484.0 42,371.8 5,727.1 2,698.6 360.3 100,105.7 Ref Page 9.14 Rolled-in with Hydro Adj. 1,627.2 26,879.4 7,957.4 0.0 12.484,0 42,371.8 5,727.1 2,698.6 360.3 100,105.7 Ref Page 9.14 Rolled-In with Off-Sys Adj. 1,627.2 26,879.4 7,957.4 0.0 12,484.0 42.371,8 5,727.1 2,698.6 360.3 100,105.7 Ref Page 9.14 System Capacity Factor . 7.9490% Accord 1.6255% 26.8510% 0.0000% 12.4708% 42.3271% 5.7210% 2.6957% 0.3599% 100.00% Modified Accord 1.6255% 26.8510% 7.9490% 0.0000% 12.4708% 42.3271% 5.1210% 2.6957% 0.3599% 100,00% RoIled4n 1.6255% 26.8510% 7.9490% 0.0000% 12.4708% 42.3271% 51210% 2.6957% 03599% 100,00% RoIIed-lnwlth Hydro Adj. 1.6255% 26.8510% 7.8490% 0.0000% 12.4708% 42,3271% 5.7210% 2.6957% 0.3599% 1011.00% Rolled-in with Off-Sys Adj. _1.6255% 26.8510% 7,9490% 0.0000% 12.4708% 42.3271% 5.7210% 2.6957% 0.3599% 100.00% System Energy (kmh) Accord 936,829 14,403,902 4,439,681 0 8,510,696 24,154,936 3,691,675 1,911,854 187,776 58,837,347 Modified Accord 936,829 14,403,902 4,439,881 0 8,510,696 24,754,936 3,891,675 1,911,854 187,776 58,837,347 Rotted-In , 938.629 14,403,902 4,439,681 0 8,510,696 24,754,936 3.691.675 1.911.654 187,776 58.837.347 Rolled-In with Hydro Al. 936.829 14,403,902 4,439,681 0 8,510,696 24.754.936 3,691,675 1.911.854 187,776 58,837,347 Rolled-in mlth Off-Sys Adj. . 936,629 14,403,802 4,439,681 0 ' 8.510,696 24,754,936 3.691,675 1,911,854 187.776 58.837.347 System Energy Factor Accord 1.5922% 24.4809% 7.5457% 0,0000% 14.4648% 42.0735% 6.2744% 3.2494% 0.3191% 100.00% Modified Accord 1.5922% 24.4809% 7,5457% 0.0000% 14.4648% 42.0735% 6.2744% 3.2494% 0.3191% 100.00% Rolled-in 1.5922% 24.4809% 7.5457% 0.0000% 14.46480/6 42.0735% 6.2744% 3.2494% 0.3191% 100.00% Rotted-tnwith Hydra Al. 1.5922% 24.4809% 7.5457% 0.0000% 14.4648% 42.0735% 62744% 3.2494% 0.3191% 100.00% Rolled-in sdth Off-Sys Adj. 1.5922% 24.4609% 7,5457% 0.0000% 14.4648% 42.0735% 62744% 3,2494% 0,3191% 100.00% System Generation Factor Accord 1.6172% 26.2585% 7.8481% 0.0000% 12.9693% 422637% 5.8594% 2.8342% 0.3491% 10000% Modified Accord 1.6172% 26.2585% 7.8481% 0.0000% 12.9693% 422637% 5.8594% 2.8342% 0.3497% 100.00% Rotted-In ' 1.6172% 26.2585% 7.8481% 0.0000% 12.9693% 422637% 5.8594% 2.8342% 0.3497% 100.00% Rolled-In with Hydro Adj. 1.6172% 28.2585% 7.8481% 0,0000% 12.9693% 42.2637% 5.8594% 2.8342% 0,3497% 100.00% Rotled-tn With Otf-SysAdj. 1.6172% 262585% 7.8481% 0.0000% 12.9693% 422637% 5.8594% 2.8342% . 0.3497% 100.00% Page 9.17 ALLOCATIONS USING HISTORICAL LOADS . . . DECEMBER 2011 FACTORS IDAHO Period Ending December 2011 6 Year Levelized Average Hydro Endowment Fixed Dollar Proposal Total California Oregon Klamath Surcharge Situs (550) - 1,062,294 11,496,425 ECD Hydro (0)(2Z:526) (6851,421) Total (550) Washington Utah Idaho Wyoming FERC (1,286,420) (7,271,561) (975,961) (2,955,355) (69,972) (744,783) 6,239,768 835,542 483,919 59,506 (2,031,203) (i0. 793 140,4i 9) (2,471 ,436 (10,466) Page 9.18 IDAHO ANNUAL EMBEDDED COSTS December-1 11 YEAR END BALANCE . Revised Protocol Company Owned Hydro - West Account Description Amount Mwh $!Mwh Differential Reference 535-545 Hydra Operation & Maintenance Expense 34,895,915 Page 2.7 West only 403HP Hydro Depreciation Expense 17,896,837 Page 2.15, West only 404IP I 404HP Hydro Reticensing Amortization 11498,821 Page 2.16, West only Total West Hydro Operating Expense 64,291,374 330-336 Hydro Electric Plant In Service 722,960,037 Page 2.23, West only 302 & 182M Hydra Rellcensing 177,024,483 Page 2.29, West only 108HP Hydra Accumulated Depreciation Reserve (205,166,661) Page 2.36, West only 1111P Hydra Relicensing Accumulated Reserve (24,955,200) Page 2.39, West only 154 Materials and Supplies (11860) Page 2.32, West only West Hydro Net Rate Base 669,860,809 Pre-tax Return 11.09% Rate Base Revenue Requirement 74,260.889 Annual Embedded Cost West Hydro-Electric Resources 138,552,263 3,635,153 38.11 (25,120,299) MWn from GRID Mid C Contracts Account Description Amount Mwh 51Mwh Differential Reference 655 Annual Mid-C Contracts Costs 5,933,719 376,230 15.77 (11,006,024) GRID Grant Reasonable Portion (7,055,600) (7,055,600) GRID (1,121,882) (18.061,624) Qualified Facilities Account Description Amount Mwh $/Mwh Differential Reference 555 Utah Annual Qualified Facilities Costs 26,589,224 409,207 64.98 8,164,695 555 Oregon Annual Qualified Facilities Coals 10,931,212 88,738 123.19 6,935,781 555 Idaho Annual Qualified Facilities Costs 4,467,120 79,018 56.53 909.348 555 WYU Annual Qualified Facilities Costa - - - - 555 WYP Annual Qualified Facilities Costs 722267 11,402 63.35 208,898 555 California Annual Qualified Facilities Costs 3,522.145 27,119 129.88 2,301,110 555 Washington Annual Qualified Facilities Costs 2,048,030 13,127 156.01 1,456,967 Total Qualified Facilities Costs 48,279,998 628,612 76.80 10,976,798 GRID All Other Generation Resources (Excl. West Hydra, Mid C, and OF) Account Description Amount Mwh $JMwh Reference 500-514 Steam Operation & Maintenance Expense 1,094,037,616 Page 2.5 535-545 East Hydra Operation & Maintenance Expense 8,965,096 Page 2.7, East only 546-564 Other Generation Operation & Maintenance Expense 502,154.153 Page 2.8 555 Other Purchased Power Contracts 670,453,913 GRID less OF and Mid-C 40910 Renewable Energy Production Tax Credit (112,728,335) Page 2.20 4118 S02 Emission Allowances (8,261,058) Page 2.4 456 James River (5,052,094) James River Ad) (Tab 5) 456 REC Revenue (79,576,900) Green Tag (Tab 3) 4035P Steam Depreciation Expense 143,055,571 Page 2.15 403HP East Hydro Depreciation Expense 5,315,599 Page 2.15, East Only 4030P Other Generation Depreciation Expense 115,245,182 Page 2.16 403MP Mining Depreciation Expense 0 Page 2.15 4041P East Hydro Reticensing Amortization 324,659 Page 2,16, East only 406 Amortization of Plant Acquisition Costs 6,523,970 Page 2.17 Total All Other Operating Expenses 2,339,457,270 310-316 Steam Electric Plant in Service 6,718,608,223 Page 2.21 330-336 East Hydra Electric Plant in Service 163,669,009 Page 2.23, East only 302 & 186M East Hydro Relicensing 9,790,356 Page 2.29, East only 340-346 Other Electric Plant In Service 3,325,939,731 Page 2,24 399 Mining 494,628,567 Page 2.28 108SP Steam Accumulated Depreciation Reserve (2,444,723,116) Page 2.36 1080P Other Generation Accumulated Depreciation Reserve (481,465,328) . Page 2.36 108MP Other Accumulated Depreciation Reserve (157,855,703) Page 2.38, East only 10BHP East Hydra Accumulated Depreciation Reserve (49,774,383) Page 2.36, East only 1111P East Hydra Rellcensing Accumulated Reserve (4,043,665) Page 2.39, East only 114 Electric Plant Acquisition Adjustment 159,175508 Page 2.31 115 Accumulated Provision Acquisition Adjustment (107,369,235) Page 2.31 151 Fuel Stock 240,880,921 Page 2.32 253.16- 253.19 Joint Owner WC Deposit (5,997,934) Page 2.32 253.98 S02 Emission Allowances (16,622,116) Page 2.34 154 Materials & Supplies 89,702,407 Page 2.32 154 East Hydro Materials & Supplies Total Net Rate Base 7,934,643,243 Pretax Return 11.09% Rats Base Revenue Requirement 879,638,973 . Annual Embedded Cost All Other Generation Resources 3,219,093,244 71.495,779 45.02 MWh from GRID Total Annual Embedded Costa 3,404,803,623 76,135,774 44.72 Page 9.19 Rocky Mountain Power Page 10i RESULTS OF OPERATIONS ~ 9 UJ( L1-IL INt-UI(MA I IL)N STATE: IDAHO PERIOD: DECEMBER 2011 FILE: JAM ID Dec2011 ROO PREPARED BY: Revenue Requirement Department DATE: 4/24/2012 TIME: 4:48:49 PM TYPE OF RATE BASE: Year-End ALLOCATION METHOD: REVISED PROTOCOL FERC JURISDICTION: Separate Jurisdiction 8 OR 12 CP: 12 Coincidental Peaks DEMAND % 75% Demand ENERGY % 25% Energy TAX INFORMATION TAX RATE ASSUMPTIONS: TAX RATE FEDERAL RATE 35.00% STATE EFFECTIVE RATE 4.54% TAX GROSS UP FACTOR 1.615 FEDERAL/STATE COMBINED RATE 37.951% CA1IALSftULIUI-(IZ INI-UMAHON CAPITAL EMBEDDED WEIGHTED STRUCTURE COST COST DEBT 47.500/6 5.75% 2.731% PREFERRED 0.30% 5.43% 0.016% COMMON 52.20% 9.90% 5.168% 100.00% 7.915% OTHER INFORMATION The capital structure is calculated using the five quarter average from 12/31/2010 to 12/3112011. REVISED PROTOCOL Year-End RESULTS OF OPERATIONS SUMMARY UNADJUSTED RESULTS Page 10.2 IDAHO tion of Account Summar TOTAL ADJ TOTAL 10.3 3,933,368,602 3,703,159,861 230,208,741 9,111,360 239,320,102 10.3 0 0 0 0 0 10.3 351,792,369 331,744,469 20,047,900 14,100,755 34,148,655 10.4 268,585,345 251,675,713 16,909,632 (3,185,415) 13,724,217 10.4 4,553,746,316 4,286,580,043 267,166,273 20,026,700 287,192,973 10.5 1,014,895,992 952,723,851 62,172,141 4,878,540 67,050,681 10.6 0 0 0 0 0 10.7 40,715,215 38,329,567 2,385648 184,323 2,569,971 10.9 891,708,276 835,382,534 56,325,741 24,262,926 80,588,667 10.10 204,716,008 192,686,729 12,029,279 27,217 12,056,496 10.12 215,100,771 203,370,322 11,730,449 118,596 11,849,045 10.12 95,943,790 91,495,671 4,448,118 234,489 4,682,607 10.13 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124,934 10.13 0 0 0 0 0 10.14 153,386,639 144,103,879 9.282,760 1,624,701 10,907,461 10.14 2,725,979,073 2,561,114,351 164,864,722 25,965,141 190,829,863 10.16 538,526,724 508,673,159 29,853,566 748,629 30,602,195 10.17 51,952,102 49,174,497 2,777,605 70,110 2,847,714 10.17 151,699035 144,783,233 6,915,802 621,870 7,537,672 10.20 (241,182,029) (229,340,173) (11,841,856) (9,787,128) (21,628,984) 10.20 (23,289,291) (22,235,891) (1,053,400) (1,356,565) (2,409,964) 10.19 482,315,070 457,308,921 25,006,149 8,868,288 33,874,438 10.17 (1,874,204) (1,660,166) (214,038) 0 (214,038) 10.4 (636,383) (597,204) (39,179) (544,470) (583,649) Total Operating Expenses 10.20 3,683,490,098 3,467,220,727 216,269,371 24,585,875 240,855,246 Operating Revenue for Return 870,256,218 819,359,316 50,896,902 (4,559,175) 46,337,727 Rate Base: Electric Plant in Service 10.30 22,707,602,071 21,427,022,944 1,280,579,127 42,428,640 1,323,007,767 Plant Held for Future Use 10.31 45,358,284 43,012,320 2,345,964 (2,345,964) (0) Misc Deferred Debits 10.33 276,399,800 271,307,933 5,091,866 (46,349) 5,045,517 Elec Plant Acq Ad) 10.31 51 .806.273 48,770,761 3,035,512 0 3,035,512 Nuclear Fuel 10.31 0 0 0 0 0 Prepayments 10.32 43,434,652 40,916,063 2.518,590 0 2,518,590 Fuel Stock 10.32 232,091,078 217,563,710 14,527,368 195,037 14,722,405 Material & Supplies 10.32 196,291,767 184,787,222 11,504,545 0 11,504,545 Working Capital 10.33 75,386,929 71,249,995 4,136,933 183,115 4,320,048 Weatherization Loans 10.31 (1,415,251) (4,296,815) 2,881,564 0 2,881,564 Miscellaneous Rate Base 10.34 0 0 0 0 0 Total Electric Plant 23,626,955,602 22,300,334,132 1,326,621,470 40,414,478 1,367,035,948 Rate Base Deductions: Accum Prov For Depr 10.38 (7,046,190,115) (6,639,872,928) (406,317,187) 444,726 (405,872,460) Accum Prov, For Amort 10.39 (482,183,223) (456,691,314) (25,491,909) (5,470) (25,497,379) Accum Def Income Taxes 10.35 (3,304,773,932) (3,119,745,408) (185,028,524) (5,638,685) (190,667,209) Unamortized ITC 10.35 (4,045,318) (4,009,196) (36,122) (84,548) (120,669) Customer Adv for Const 10.34 (25,683,273) (24,190,806) (1,492,487) 557,848 (934,619) Customer Service Deposits 10.34 0 0 0 0 0 Misc. Rate Base Deductions 10.34 (63,114,371) (81,383,699) (1,730,673) (1,036,659) (2,767,332) Total Rate Base Deductions (10,945,990,233) (10,325,893,352) (620,096,881) (5,762,788) (625,859,669) Total Rate Base 12,680,965,369 11974,440,781 706,524,589 34,651,690 741,176,279 Return on Rate Base 6.863% 7.204% 6.252% Return on Equity 7.884% 8.537% 6.713% Net Power Costs 1.285,380,506 79,696,067 91,824,122 100 Basis Points In Equity: Revenue Requirement Impact 106,681,235 5,943,784 6.235,298 Rate Base Decrease (896,375,844) (47,736,664) (57,115,258) 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 06 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 o Operating Revenues General Business Revenues Interdepartmental Special Soles Other Operating Revenues Total Operating Revenues Operating Expenses: Steam Production Nuclear Production Hydro Production Other Power Supply Transmission Distribution Customer Accounting Customer Service & tnfor Soles Administrative & General Total 0 & M Expenses Depreciation Amortization Taxes Other Than Income Income Taxes Federal Income Taxes - State Income Taxes - Def Net Investment Tax Credit Ad). Misc Revenue & Expense REVISED PROTOCOL Page 10.3 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 70 Sales to Ultimate Customers 1 440 Residential Sales 0 S 1,490,664,456 1,423,131,204 67,533,252 666,982 68,200,234 4 Bi 68,200,234 1,490,664,456 1,423,131,204 67,533,252 666,982 75 76 442 Commercial & Industrial Sales 77 0 S 2,402,988,738 2,240,811,576 162,177,162 8,451,046 170,628,209 78 P SE - - - - - 79 PT SG 80 81 82 81 2,402,988,738 2,240,811,576 162,177,162 8,451,046 170,628,209 83 84 444 Public Street & Highway Lighting 85 0 S 20,409,578 19,911,251 498,327 (6,668) 491,659 86 0 SO - - - - - 87 81 20,409,578 19,911,251 498,327 (6,668) 491,659 88 89 445 Other Sales to Public Authority 90 0 S 19,305,830 19,305,830 - - - 91 92 81 19,305,830 19,305,830 - - - 93 94 448 Interdepartmental 95 DPW S - - - - - 96 GP SO - - - - - 97 81 - - - - - 98 99 Total Sales to Ultimate Customers BI 3,933,368,602 3,703,159,861 230,208,741 9,111,360 239,320,102 100 101 102 103 447 Sales for Resale-Non NPC 104 P S 9,698,424 9,698,424 - - - 105 9,698,424 9,698,424 - - - 106 , 447NPC Sales for Resale-NPC P SG 341,272,116 321,275781 19,996,335 14,152,319 34,148,655 P SE 821.829 770,264 51,565 (51,565) - 110 P SG - - - - 111 342,093,945 322,046,045 20,047,900 14,100,755 34,148,655 112 113 Total Sales for Resale 81 351,792,369 331744,469 20,047,900 14,100.755 34,148,655 114 115 449 Provision for Rate Refund 116 P S - - - - - 117 P SG - - - - - 118 119 120 131 - - - - - 121 122 Total Sales from Electricity BI 4,285,160,972 4,034,904,330 250,256,641 23,212,115 273,468,756 123 450 Forfeited Discounts & Interest 124 CUST S 8,445,905 8,029,834 416,071 - 416,071 125 CUST SO - - - - - 126 B1 8,445,905 8,029,834 416,071 - 416,071 127 128 451 Misc Electric Revenue 129 CUST 5 6,202,307 6,106,406 95,901 - 95,901 130 GP SG - - - - 131 GP SO 1,199 1,132 68 - 68 132 81 6,203,507 6,107,538 95,969 - 95,969 133 134 453 Water Sales 135 P SG 94,874 89,315 5,559 - 5,559 136 131 94,874 89,315 5,559 - 5,559 137 138 454 Rent of Electric Property 139 DPW S 10,851,143 10,655,326 195,818 - 195,818 140 T SG 5,759,515 5,422,045 337,470 - 337,470 141 1 SO - - - - - g OP SO 3,558,707 3,358,016 200,691 - 200,891 81 20,169,365 19,435,386 733,979 - 733,979 145 REVISED PROTOCOL Page 10.4 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 146 147 456 Other Electric Revenue 050 DMSC $ 58,661,701 53,304,726 5.356,975 (5,356,975) - CUST CN - - - - OTHSE SE 11,310452 10,600,792 709,660 (36,071) 673,589 151 OTHSO SO 142,330 134,304 8,027 - 8,027 152 OTHSGR SG 163,557,211 153,973,818 9,583,393 2,207,631 11,791,024 153 154 155 81 233,671,695 218,013,640 15,658,055 (3,185,415) 12,472,640 156 157 Total Other Electric Revenues BI 268,585,345 251,675,713 16,909,632 (3,185,415) 13,724,217 158 159 Total Electric Operating Revenues 81 4,553,746,316 4,286,580,043 267,166,273 20,026,700 287,192,973 160 161 Summary of Revenues by Factor 162 S 4,027,228,083 3,790,954,577 236,273,506 3,754.385 240,027,891 163 CN - 164 SE 12,132,281 11,371,057 761,225 (87,635) 673,589 165 SO 3,702,236 3,493,451 208,785 - 208,785 166 SG 510,683,715 480,760,958 29,922,758 16,359,950 46,282,708 167 DGP - - - - - 168 169 Total Electric Operating Revenues 4,553,746,316 4,286,580,043 267,166,273 20,026j00 287,192,973 170 Miscellaneous Revenues 171 41160 Gain on Sale of Utility Plant - CR 172 DPW S - - - - - 173 T SG - - - - 174 G SO - - - - - 175 1 SG - - - - - 176 P SG - - - - - 177 Bi - - - - 178 179 41170 Loss on Sale of Utility Plant 180 DPW S - - - - - 181 T SG - - - - - 182 B1 - - - - - 4118 Gain from Emission Allowances 5 P S - - - - - 186 P SE (164,750) (154,413) (10,337) (507,993) (518,330) 187 61 (164,750) (154,413) (10,337) (507,993) (518,330) 188 189 41181 Gain from Disposition of NOX Credits 190 P SE - - - - - 191 B1 - - - - - 192 193 4194 Impact Housing Interest Income 194 P SO - - - - - 195 B1 - - - - - 196 197 421 (Gain) I Loss on Sale of Utility Plant 198 DPW S 38,756 38,756 - - 199 1 SG - - - - - 200 T SG (26,947) (25,368) (1,579) - (1,579) 201 PTD CN - - - - - 202 PTD SO (483,442) (456,178) (27,263) 26,211 203 P SG - - - (62,688) (62.688) 204 B1 (471,633) (442,790) (28,842) (36,477) (65,319) 205 206 Total Miscellaneous Revenues (636,383) (597,204) (39,179) (544,470) (583,649) 207 Miscellaneous Expenses 208 4311 Interest on Customer Deposits 209 CUST S - - - - - 210 B1 - - - - - 211 Total Miscellaneous Expenses - - - - - 212 213 Net Misc Revenue and Expense BI (636,383) (597,204) (39,179) (544,470) (583,649) 214 0 REVISED PROTOCOL Page 10.5 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 215 500 Operation Supervision & Engineering 16 P SG 17,070,212 16,070,008 1,000,204 (7,477) 992,727 7 P SSGCH 2,321,400 2,192,840 128,559 - 128,559 19 B2 19,391,612 18,262,849 1,128,763 (7,477) 1,121,287 220 501 Fuel Related-Non NPC 221 P SE 18,026,897 16,895,823 1,131,075 6 1,131,081 222 P SE - - - - - 223 P SE - - - - - 224 P SSECT - - - - - 225 P SSECH 2,953,613 2,779,737 173,876 - 173,876 226 82 20,980,510 18,675,560 1,304,951 6 1,304,957 227 228 501 NPC Fuel Related-NPC 229 p S 250,944 177,899 73,045 (73,045) - 230 p SE 631,259,025 591,651,480 39,607,545 4,696,501 44,304,046 231 P SE - . - - - - 232 P SSECT - - - - - 233 p SSECH 51,808,627 48,758,711 3,049,916 - 3,049,916 234 62 683,318,596 640,588,091 42,730,505 4,623,456 47,353,961 235 236 Total Fuel Related 704,299,106 660,263,650 44,035,456 . 4,623,482 . 48,658,918 237 238 502 Steam Expenses 239 P SG 29,674,171 27.935,457 1,738,714 - 1,738,714 240 p SSGCH 8,463,931 7,895,198 468,733 - 468,733 241 82 38,138,103 35,930,655 2,207,448 - 2,207,448 242 243 503 Steam From Other Sources-Non-NPC 244 P SE - - - 245 82 - - - - - 246 247 503NPC Steam From Other Sources-NPC 248 P SE 3,583,830 3,358,967 224,863 (8,077) 216,786 249 82 3,583,830 3,358,967 224,863 (8,077) 216,786 250 251 505 Electric Expenses P SG 3,046,809 2,868,285 178,523 - 178.523 P SGCH 1,143,719 1,080,380 63,339 - 63,339 4 B2 4,190,528 3,948,665 241,863 - 241,863 .255 256 506 Misc. Steam Expense SG . 257 P 51,029,619 48,039,614 2,990,005 - 2,990,005 258 P SE - - - - - 259 P SSGCH 1,677,540 1,584,638 92,902 - . 92,902 260 82 52,707,159 49,624,252 3,082,907 - 3,082,907 261 262 507 Rents 263 p SC 277,031 260,798 16,232 - 16,232 264 P SSGCH 623 589 35 - 35 265 B2 277,654 261,387 16.267 - 16,267 266 267 510 Maint Supervision & Engineering 268 p SG 4,356,103 4,100,863 255,239 (363,941) (108,701) 269 p SSGCH 2,009,198 1,897,928 111,270 - 111,270 270 82 6.365,300 5,998,791 366,509 (363,941) 2,568 271 272 273 274 511 Maintenance of Structures 275 p SG 22,951,084 21,606,299 1,344,785 - 1,344,785 276 p SSGCH 645,306 609,569 35,737 - 35,737 277 . 82 23,598,390 22,215,868 1,380,522 - 1,380,522 278 279 512 Maintenance of Boiler Plant 280 p SC 104,141,439 98,039,425 6,102,014 634,572 6,736,586 281 P SSGCH 4.986,755 4,710,588 276,167 - 276,167 282 . B2 109,128,194 102,750,014 6,378,181 . 634,572 7,012,753 283 284 513 Maintenance of Electric Plant 285 p so . . 39,208,701 36,909,442 2,297,259 - 2.297,259 286 P SSGCH 692,107 653,778 38,329 - 38.329 . 82 39,898,808 37,563,220 2,335,588 - 2,335,588 514 Maintenance of Misc. Steam Plant 290 p SG 11,249,896 10,590,725 659,171 - 659,171 291 p SSCCH 2,069,412 1,954,807 114,604 . - 14,604 292 B2 13,319,308 12,545,532 773,775 . - 773,775 293 294 Total Steam Power Generation B2 1,014,895,992 952,723,851 62,172,141 4,878,540 67,050,681 REVISED PROTOCOL Year-End FERC BUS ACCT DESCRIP FUNC FACTOR Ref UNADJUSTED RESULTS TOTAL OTHER IDAHO Page 10.6 IDAHO ADJUSTMENT ADJ TOTAL 295 517 Operation Super & Engineering p SC - - - - - 0 99 82 - - - - 518 Nuclear Fuel Expense 300 p SE - - - - - 301 302 B2 - - - - - 303 304 519 Coolants and Water 305 p SC - - - - - 306 B2 - - - - - 307 308 520 Steam Expenses 309 p SC - - - - - 310 82 - - - - - 311 312 313 314 523 Electric Expenses 315 p SG - - - - - 316 B2 - - - - - 317 318 524 Misc. Nuclear Expenses 319 p SC - - - - - 320 82 - - - - - 321 322 528 Maintenance Super & Engineering 323 p SC - - - - - 324 82 - - - - - 325 326 529 Maintenance of Structures 327 p SC - - - - - 328 B2 - - - 329 330 530 Maintenance of Reactor Plant 331 P SC - - - - 62 - - - - - 4 531 Maintenance of Electric Plant 335 p 5 - - - - - 336 B2 - - - - 337 338 532 Maintenance of Misc Nuclear 339 P SG - - - - - 340 82 - - - - - 341 342 Total Nuclear Power Generation B2 - - - - 343 344 535 Operation Super & Engineering 345 p DGP - - - - - 346 p SC 4,810,569 4,528,701 281,868 145,937 427,805 347 P SC (1,023,566) (963,592) (59,974) 24,557 (35,417) 348 349 B2 3,787,003 3,565109 221,894 170,494 392,388 350 351 536 Water For Power 352 P DCP - - - - 353 P SC 257,504 242,416 15,088 - 15,088 354 p SC - - - - - 355 356 B2 257,504 242,416 15,088 - 15,088 357 17_.~ REVISED PROTOCOL Page 10.7 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 358 537 Hydraulic Expenses 9 P DGP - P SG 3435,505 3,234,207 201,298 31,960 233,258 P SG 261,176 245,873 15,303 - 15,303 362 363 82 3,696,682 3.480,080 216,602 31,960 248,562 364 365 538 Electric Expenses 366 P DGP - - - - - 367 P SG - - - - 368 P SG - - - - - 369 370 82 - - - - - 371 372 539 Misc. Hydro Expenses 373 P DGP - - - - 374 P SG 17,115,198 16112,358 1,002,840 (12,999) 989,841 375 P SG 7,285,781 6,858,882 426,900 (4,460) 422.440 376 377 ____________________________________ 378 82 24,400,979 22,971,239 1429,739 (17,458) 1,412,281 379 380 540 Rents (Hydro Generation) 381 P DGP - - - - - 382 P SO (412,944) (388,748) (24,196) (8) (24,204) 383 P SO 8,439 7,945 494 - 494 384 385 B2 (404,504) (380,803) (23,701) (8) (23,710) 386 387 541 Maint Supervision & Engineering 388 P DGP - - - - - 389 P SG 1,891 1,780 111 - 111 390 P SO - - - - 391 _____________________________________________________________________________________ 392 82 1,891 1,780 111 - 111 393 542 Maintenance of Structures 407 DOP - .. - - - P SO 858900 808,574 50,326 - 50,326 P SO 171,219 161,186 10,032 - 10,032 398 399 82 1,030,119 969,761 60,358 - 60,358 400 401 402 403 404 543 Maintenance of Dams & Waterways 405 P DOP - - - - 406 P SO 1,754,988 1,652,157 102,831 - 102,831 407 P SG 675,125 635,567 39,558 - 39,558 408 409 82 2,430,112 2,287,724 142,389 - 142,389 410 411 544 Maintenance of Electric Plant 412 P DGP - - - - - 413 P SG 2,117,532 1.993,458 124,074 - 124,074 414 P SO 436,217 410.657 25,559 - 25,559 415 416 82 2,553,749 2,404,115 149,633 - 149,633 417 418 545 Maintenance of Misc. Hydro Plant 419 P DGP - - - - - 420 P SO 2,152,267 2,026.158 126,109 (565) 125,544 421 P SO 809.414 761.988 47,426 (100) 47,326 422 423 82 2,961,681 2,788,146 173,535 (664) 172.871 424 425 Total Hydraulic Power Generation 82 40,715,215 38,329,567 2,385,648 184,323 2,569971 555 Purchased Power-Non NPC DMSC S 555NPC Purchased Power-NPC P SG P SE Seasonal CoP SSGC DGP Total Purchased Power 556 System Control & Load Dispatch P SG 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 REVISED PROTOCOL Year-End FERC BUS ACCT DESCRIP FUNC FACTOR Ref UNADJUSTED RESULTS TOTAL OTHER IDAHO Page 10.8 IDAHO ADJUSTMENT ADJ TOTAL 426 427 546 Operation Super & Engineering P SG 429,611 404,627 25,184 - 25,184 P SSGCT - - - - - 0 B2 429,811 404,627 25,184 - 25,184 431 432 547 Fuel-Non-NPC 433 P SE - - - - - 434 P SSECT - - - - 435 B2 - - - - - 436 437 547NPC Fuel-NPC 438 P SE 355,560,076 333,250,911 22,309,165 4,624,189 26,933,354 439 P SSECT 11,760,826 11,021,953 738,873 - 738,873 440 82 367,320,902 344,272,864 23,048,038 4,624,189 27672,227 441 442 548 Generation Expense 443 P SG 14,419,959 13,575,043 844,916 (55,479) 789,437 444 P SSQCT 948,475 892,841 55,634 - 55,634 445 B2 15.368,434 14,467,884 900,550 (55,479) 845,071 446 447 549 Miscellaneous Other 448 P SG 4,436,535 4,176,583 259,952 27,382 287,334 449 P SG 16,853,096 15,865,613 987,482 223,852 1,211,334 450 B2 21,289,631 20,042,196 1,247434 251,234 1,498,668 451 452 453 454 455 550 Rents 456 P SG 276,397 260,202 16,195 - 16,195 457 P SG 3,977,470 3,744,416 233,054 - 233,054 458 B2 4,253,868 4,004,619 249,249 - 249,249 459 460 551 Maint Supervision & Engineering 461 P SG - - - - - 462 82 - - - - - 41 552 Maintenance of Structures P SG 2,790,018 2,626,541 163.477 - 163,477 466 P SSGCT 148,930 140,195 8,736 - 8,736 467 82 2,938,948 2,766,735 172,213 - 172,213 468 469 553 Maint of Generation & Electric Plant 470 P SG 6,686.860 6,295,053 391,807 (57,720) 334,087 471 P SG 3,299,935 3,106,580 193,355 - 193,355 472 P SSGCT 931,802 877,146 54,656 - 54,656 473 82 10,918,597 10,278,780 639,818 (57,720) 562.098 474 475 554 Maintenance of Misc. Other 476 P SG 1064,215 1,001,859 62,356 (70,617) (8,281) 477 P SG 3,459,132 3,256,449 202,683 - 202.683 478 .P SSGCT 260,390 245,116 15,273 - 15,273 479 82 4,783,736 4,503.424 280.312 (70,617) 209,696 480 481 Total Other Power Generation B2 427,303,927 400,741,129 26,562,798 4,691,607 31,254,405 482 (36,755,000) (35,484,162) (1,270,838) 1,270,838 - (36,755000) (35484,162) (1,270,838) 1,270,838 - 406,701,707 382,871,622 23,830,085 16,029,121 39,859,207 28,314,561 26,538000 1,776,561 886,975 2,663,536 435,016,268 409,409,621 25,606,647 16,916,097 42,522,743 B2 398,261,268 373,925,459 24,335,808 18,186,935 42,522,743 1,744,114 1,641,921 102,194 102,194 B2 1,744,114 1,641,921 102,194 - 102,194 501 502 REVISED PROTOCOL - Page 10.9 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 503 04 557 Other Expenses P S (183,792) (150,819) (32,973) 975,961 942,988 P SO 59,223159 55,753,065 3,470,093 678,397 4,148,490 07 P SGCT 1,122,425 1,056,427 65,998 - 65,998 508 P SE 4,237,176 3,971.319 265,856 (269,974) (4,118) 509 P SSGCT - - - - - 510 P TROJP - - - - - 511 512 B2 64.398,967 60,629,993 3,768,974 1,384.384 5,153,358 513 514 Embedded Cost Differentials 515 Company Owned Hyd P DGP (25,120,299) (25,120,299) - - - 516 Company Owned HydP SG 25,120,299 23,648,412 1,471,887 - 1,471,887 517 Mid-C Contract P MC (18,061,624) (17,348,573) (713,051) - (713,051) 518 Mid-C Contract P SO 18,061,624 17,003,330 1,058,294 - 1,058,294 519 Existing OF Contracts P S 19,976,798 19,067,450 909,348 - 909,348 520 Existing OF Contracts P SO (19,976,798) (18,806,287) (1,170,511) - (1,170,511) 521 522 - (1,555.967) 1,555,967 - 1,555,967 523 524 Hydro Endowment Fixed Dollar Proposal 525 Klamath Surcharge Sit P S - - - - 526 ECDHydro P S - - - - - 527 - - - - - 528 529 Total Other Power Supply B2 464,404,349 434,641,406 29,762,943 19,571,319 49,334,262 530 531 Total Production Expense 82 1,947,319,483 1,826,435,952 120,883,530 29,325,789 150,209,319 532 533 534 Summary of Production Expense by Factor 535 S (16.711,051) (16,389,632) (321,419) 2,173,755 1,852,336 536 SG 872,285,813 821,175,514 51,110,298 17,222,414 68,332,712 537 SE 1,040,981,565 975,666,501 65,315,065 9,929,620 75,244,685 538 SNPPH 539 TROJP - - - - - SOCT 1,122,425 1,056,427 65,998 - 65.998 DGP (25,120,299) (25,120,299) - - - 2 DEU - - - - - 543 DEP - - - - - 544 SNPPS - - - - - 545 SNPPO - - - - - 546 DGU - - - - - 547 MC (18,061,624) (17,348,573) (713,051) - (713,051) 548 SSGCT 2,289,597 2,155.298 134,299 - 134,299 549 SSECT 11,760,826 11,021,953 738,873 - 738,873 550 SSGC - - - - - 551 SSGCH 24,009,991 22,680,315 1,329,676 - 1,329,676 552 SSECH 54,762,240 51,538,448 3,223.792 - 3,223,792 553 Total Production Expense by Factor B2 1,947,319,463 1,826,435,952 120,683,530 29,325,789 150,209,319 554 560 Operation Supervision & Engineering 555 7 SO 5,689,657 5,356,280 333,377 (1,474) 331,903 556 557 82 5.689.657 5,356,280 333,377 (1,474) 331,903 558 559 561 Load Dispatching 560 T SO 9,748,552 9,177,350 571,202 - 571,202 561 562 82 9,748,552 9,177,350 571,202 - 571.202 563 562 Station Expense 564 7 SO 2,647,395 2,492,275 155,120 - 155,120 565 566 82 2,647,395 2,492.275 155,120 155,120 567 568 563 Overhead Line Expense 569 T SG 259,051 243,872 15,179 - 15,179 570 571 82 259,051 243,872 15,179 - 15,179 572 573 564 Underground Line Expense 574 T SG 6 B2 - - 1 REVISED PROTOCOL Page 10.10 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 578 565 Transmission of Electricity by Others T SG 407 T SE 583 565t'IPC Transmission of Electricity by Others-NPC 584 T SG 129,982,945 122,366,786 7,616,159 89,294 7,705,453 585 T SE 8,251,910 7734,154 517.756 (16,149) 501,607 586 138,234,854 130,100,940 8,133,914 73,145 8,207,059 587 588 Total Transmission of Electricity by Others B2 138,234,854 130,100,940 8,133,914 73,145 8,207,059 589 590 566 Misc. Transmission Expense 591 T SG 3,568,851 3,359,740 209,112 (54,084) 155.028 592 593 B2 3,568,851 3,359,740 209,112 (54,084) 155,028 594 595 567 Rents - Transmission 596 T SG 2,549,553 2,400,166 149,387 - 149,387 597 598 B2 2,549,553 2,400,166 149,387 - 149,387 599 600 568 Maint Supervision & Engineering 601 T S6 2,060,726 1,939,981 120,745 - 120,745 602 603 82 2,060,726 1,939,981 120,745 - 120,745 604 605 569 Maintenance of Structures 606 T SG 4,579,243 4,310,929 268,314 - 268,314 607 608 52 4,579,243 4,310,929 268,314 - 268,314 609 610 570 Maintenance of Station Equipment 611 T SO 11,231,343 10,573,259 658,084 - 658,084 612 613 B2 11,231,343 10,573,259 658,084 - 658,084 614 . 571 Maintenance of Overhead Lines T SO 22,369,881 21,059,151 1,310,730 9,630 1,320,360 618 B2 22,369,881 21,059,151 1,310,730 9,630 1,320,360 619 620 572 Maintenance of Underground Lines 621 T SG 169,531 159,598 9,933 - 9,933 622 623 B2 169,531 159,598 9,933 - 9,933 624 625 573 Maint of Misc. Transmission Plant 626 T SG 1,607,372 1,513,190 94,182 - 94,182 627 628 82 1,607,372 1,513.190 94,182 - 94,182 629 630 Total Transmission Expense B2 204,716,008 192,686,729 12;029,279 27,217 12,056,496 631 632 Summary of Transmission Expense by Factor 633 SE 8,251,910 7,734,154 517,756 (16,149) 501,607 634 SO 196,464,099 184,952,575 11,511,524 43,366 11,554,890 635 SNPT - - - - 636 Total Transmission Expense by Factor 204,716,008 192,686,729 12,029,279 27,217 12,056,496 637 580 Operation Supervision & Engineering 638 DPW S 94,870 130,832 (35,962) (1,508) (37,470) 639 DPW SNPD 14,770,334 14,085.025 685,308 (2,347) 682,961 640 82 14,865,204 14,215,857 649,347 (3,855) 645,492 641 642 581 Load Dispatching 643 DPW S - - - - - 644 DPW SNPD 13,254,105 12,639,146 614,959 - 614.959 645 52 13,254,105 12,639,146 614,959 - 614,959 646 647 582 Station Expense 648 DPW S 4,168.009 3,875,968 292,041 - 292,041 649 DPW SNPD 38,530 36,742 1,788 - 1,788 0 B2 4,206,539 3,912,710 293,829 - 293,829 REVISED PROTOCOL Page 10.11 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 652 583 Overhead Line Expenses DPW S 6,603,923 6,333,599 270,324 - 270,324 056 DPW SNPD 20,540 19,587 953 95 82 6,624,463 6,353,186 271,277 - 271,277 657 584 Underground Line Expense 658 DPW S 145 136 9 - 9 659 DPW SNPD 1,041 993 48 - 48 660 B2 1,186 1,129 57 - 57 661 662 585 Street Lighting & Signal Systems 663 Dew S - - - - - 664 DPW SNPD 231,056 220,336 10,720 - 10,720 665 82 231,056 220,336 10,720 - 10,720 666 667 586 Meter Expenses 668 DPW S 6,311,308 5,940,528 370,780 - 370,780 669 DPW SNPD 1,667,483 1,590,116 77,367 - 77,367 670 B2 7,978,791 7,530,644 448,147 - 448,147 671 672 587 Customer Installation Expenses 673 DPW S 13,297,857 12,912,008 385,849 - 385,849 674 DPW SNPD - - - - - 675 82 13,297,657 12,912,008 385,849 - 385,849 676 677 588 Misc. Distribution Expenses, 678 DPW S 1,808,837 1,760,418 48,419 - 48,419 679 DPW SNPD 3,643,614 3,474,559 169,055 - 169,055 680 82 5,452,452 5,234,977 217,474 - 217,474 681 682 589 Rents 683 DPW S 2,956,151 2,933,453 22,698 - 22,698 684 DPW SNPD 55,656 53,073 2,582 - 2,582 685 B2 3,011,807 2,986,526 25,280 - 25,280 686 687 590 Malnt Supervision & Engineering 688 DPW S 908,104 867,016 41,088 41,088 , DPW SNPD 3,518,465 . 3,353,309 163,156 . - 163,156 82 4,424,569 4,220,325 204.244 - 204,244 692 591 Maintenance of Structures 693 DPW S 2,340,597 2,252,633 87,964 - 87,964 694 DPW SNPD 135,828 129,526 6,302 - 6,302 695 82 2,476,425 2382,159 94,266 - 94,266 696 697 592 Maintenance of Station Equipment 698 DPW S 12,415,134 11,543,551 871,583 - 871.583 699 DPW SNPD 1,915,032 1,826,179 88,853 - . 88,853 700 B2 14,330,166 13,369,730 960,436 - 960,436 701 593 Maintenance of Overhead Lines 702 DPW S 88,699,563 82,609,113 6,090,451 123,068 6,213,519 703 DPW SNPD 1,192,991 1,137,639 55,352 (617) 54,735 704 B2 89,892,555 83.746,752 6,145,803 122,451 6,268,254 705 706 594 Maintenance of Underground Lines 707 DPW S 22,647,312 21,892,801 754,511 - 754,511 708 DPW SNPD 2,258 2,153 105 - 105 709 82 22,649,570 21,894,954 754,616 - 754,616 710 711 595 Maintenance of Line Transformers 712 DPW S - - - - - 713 DPW SNPD 893,541 852.082 41,458 - 41,458 .714 B2 893,541 852,082 41,458 - 41,458 715 716 596 Maint of Street Lighting & Signal Sys. 717 DPW S 4,076,102 3,896,798 179,304 - 179,304 718 DPW SNPD - - - - 719 B2 4,076,102 3,896,798 179,304 - 179,304 720 1-1 REVISED PROTOCOL Page 10.12 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 721 597 Maintenance of Meters DPW S 4,767,386 4,394,802 372,584 - 372,584 405 DPW SNPD 879,818 838,997 40,821 - 40,821 B2 5,647,204 5,233,799 413,405 - 413,405 726 598 Maint of Misc. Distribution Plant 727 DPW S 2,336,208 2,290,758 45,450 - 45,450 728 DPW SNPD (549,028) (523,554) (25,474) - (25,474) 729 82 1,787,181 1,767,204 19,977 - 19,977 730 731 Total Distribution Expense 62 215,100,771 203,370,322 11,730,449 118,596 11,849,045 732 733 734 Summary of Distribution Expense by Factor 735 S 173,431,507 163,634,414 9,797,094 121,560 9,918,654 736 SNPD 41,669,264 39,735,909 1,933,355 (2,964) 1,930,391 737 738 Total Distribution Expense by Factor 216,100,771 203,370,322 11,730,449 118,596 11,849,045 739 740 901 Supervision 741 COST S 1,291 1,291 - - - 742 CUST CN 2,929,022 2,816,015 113,007 - 113,007 743 62 2,930,313 2,817,306 113,007 - 113,007 744 745 902 Meter Reading Expense 746 COST S 19,598,744 17,948,230 1,650,514 - 1,650,514 747 CUST CN 2,308,808 2,219,730 89,078 - 89.078 748 82 21,907,551 20.167,959 1,739,592 - 1,739,52 749 750 903 Customer Receipts & Collections 751 CUST S 8,256,879 7,842,294 414,585 (2,480) 412,105 752 COST CN 48,057,514 46,203,367 1,854.147 (2,630) 1,851,517 753 82 56,314,393 54,045,661 2,268,732 (5,110) 2,263,622 754 755 904 Uncollectible Accounts 756 COST S 13,935,588 13,641,650 293,938 239,599 533,537 757 P SC - - - - - CUST CN 650,822 625,712 25,110 - 25,110 • 82 14,586,410 14,267,362 319,048 239,599 558,646 761 905 Misc. Customer Accounts Expense 762 COST S 4,513 4,513 - - - 763 COST CN 200,610 192,870 7,740 - 7,740 764 62 205,123 197,383 7,740 - 7,740 765 786 Total Customer Accounts Expense B2 95,943,790 91,495,671 4,448,118 234,489 4,682,607 767 768 Summary of Customer Accts Exp by Factor 769 S 41,797,014 39,437,977 2,359,037 237,119 2,596,155 770 CN 54,146,776 52,057,694 2,089,082 (2,630) 2,086,452 771 SC - - - - - 772 Total Customer Accounts Expense by Factor 95,943,790 91,495,671 4,448,118 234,489 4,682,607 773 774 907 Supervision 775 COST S - - - - - 776 COST CN 302,254 290,593 11,662 - 11,662 777 82 302,254 290,593 11,662 - 11,662 778 779 908 Customer Assistance 780 COST 5 102,111,967 95,908,163 6,203,803 (5,357,749) 846,054 781 COST CN 1,833725 1,762,976 70,748 (160) 70,588 782 783 784 82 103,945,691 97,671,140 6,274,552 (5,357,910) 916,642 785 0 REVISED PROTOCOL Page 10.13 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 786 909 Informational & Instructional Mv COST S 488059 467,968 20,091 - 20,091 0807 COST CN 4,593,204 4,415,990 177,214 (7,742) 169,472 B2 5,081,263 4,883,958 197,305 (7,742) 189,563 791 910 Misc, Customer Service 792 CIJST S - - - - - 793 COST CN 183,174 176,107 7,067 - 7,067 794 795 B2 183,174 176,107 7,067 - 7,067 796 797 Total Customer Service Expense B2 109,512,383 103,021,797 6,490,586 (5.365,652) 1,124,934 798 799 800 Summary of Customer Service Exp by Factor 801 S 102,600,026 96,376,131 6,223,894 (5,357,749) 866,145 802 CN 6,912,357 6,645,666 266,691 (7,903) 258,789 803 804 Total Customer Service Expense by Factor B2 109,512,383 103,021,797 6,490386 (5,365,652) 1,124,934 805 806 807 911 Supervision 808 COST S - - - - - 809 COST CN - - - 810 B2 - - - - - 811 812 912 Demonstration & Selling Expense 813 COST S - - - - - 814 COST CN - - - - - 815 82 - - - - - 816 817 913 Advertising Expense 818 COST S - - - - - 819 COST CN - - - - - 820 82 - - - - - 821 822 . 916 Misc. Sales Expense COST S - - - - - COST CN - - - - - 32 - - - - - 826 827 Total Sales Expense 32 - - - - 828 829 830 Total Sales Expense by Factor 831 S - - - - 832 CN - - - - - 833 Total Sales Expense by Factor - - - - - 834 835 Total Customer Service Exp Including Sales B2 109,512,383 103,021,797 6,490,556 (5,365,652) 1,124,934 836 920 Administrative & General Salaries 837 PTO S (6,377,756) (6,377,756) - (785) (785) 838 COST CU - - - - - 839 PTO SO 74,526,532 70,323,661 4.202,871 (8,720) 4,194,151 840 32 68,148,776 63.945,905 4,202,871 (9,505) 4,193,366 841 842 921 Office Supplies & expenses 843 PTO S 181,129 173,158 7,970 - 7,970 844 COST CU - - - - - 845 PTO 50 9,149,484 8,633,506 515,979 (1,645) 514,334 846 82 9,330,613 8,806,664 523,949 (1,645) 522,304 847 848 922 A&G Expenses Transferred 849 PTO S - - - - - 850 COST CU - - - - - 851 PTO SO (29,007,646) (27,371,780) (1,635,866) - (1,635,866) 852 82 (29,007,646) (27,371,780) (1,635,866) - (1,635,866) 853 0 REVISED PROTOCOL Page 10.14 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AD,) TOTAL 854 923 Outside Services PTD S 220,854 220,254 601 (401) 200 058 cusi ON - ,, - - - P70 SO 9,969,205 9,406,999 562,206 159,842 722,048 82 10,190,059 9,627,252 562,807 159,441 722,249 859 860 924 Property insurance 861 PT S 6,162,212 6,074000 88,212 (88.212) - 862 PT SG - - - 109,925 109,925 863 PTD SO 18,822,602 17,761,114 1,061,487 (551,825) 509,662 864 82 24,984,814 23,835,115 1,149,699 (530,112) 619,587 865 866 925 Injuries & Damages 867 PTD SO 7,284,849 6,874,025 410,824 35,141 445,965 868 82 7,284,849 6,874,025 410,824 35,141 445,965 869 870 926 Employee Pensions & Benefits 871 LABOR S - - - - 872 CUST CN - - - - - 873 LABOR SO - - - 874 B2 - - - - - 875 876 927 Franchise Requirements 877 DMSC S - - - - - 878 DMSC SO - - - - - 879 82 - - - - - 880 881 928 Regulatory Commission Expense 882 DMSC S 17195,172 15,611,275 1,583,897 13,330 1,597,226 883 CUST CN - - - - 884 DMSC SO 2,815,757 2,656,964 158,793 - 158,793 885 FERC SG 1,846,111 1,737,997 108,174 - 108,174 886 B2 21,857,100 20,006,237 1850,863 13,330 1,864,192 887 888 929 Duplicate Charges 889 LABOR S - - - - 890 LABOR SO (6,095,429) (5,751,681) (343,747) - (343,747) . 82 (6,095,429) (5,751,681) (343,747) - (343,747) 930 Misc General Expenses 894 P10 S 224,579 221,079 3,500 (3,500) - 895 CUST CN - - - - 896 P SG 1,449 1,364 85 204,998 205,083 897 LABOR SO 15,492,651 14,618,954 873,697 1756,800 2,630,497 898 B2 15,718,679 14.841,397 877,282 1,958,298 2,835,580 899 900 931 Rents 901 P10 S 1,171,724 1,170,860 864 - 864 902 PTD SO 5,442,956 5,136,004 306,952 306,952 903 B2 6,614,680 6,306,865 307,816 - 307.816 904 905 935 Maintenance of General Plant 906 G S 491,932 461,700 30,231 - 30,231 907 CUST CN - - - - - 908 0 SO 23,868,212 22,522,181 1,346,031 (247) 1,345,784 909 82 24,360,144 22,983,881 1,376,262 (247) 1,376,015 910 911 Total Administrative & General Expense 82 153,386,639 144,103,879 9,282,760 1,624,701 10,907,461 912 913 Summary of A&G Expense by Factor 914 S 19,269,845 17,554,570 1,715,275 (79,568) 1,635,707 915 SO 132,269,173 124,809,947 7,459,226 1,389,346 8,848,572 916 SG 1,847,620 1,739,361 108,259 314,923 423,182 917 CN - - - - - 918 Total A&G Expense by Factor 153,386,639 144703,879 8,282,760 1,624,701 10,907,461 919 920 Total O&M Expense B2 2,725,979,073 2,561,114,351 164,864,722 25,965,141 190,829,863 0 REVISED PROTOCOL Page 10.15 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 921 403SP Steam Depreciation 922 p SC 21,215895 19,972,781 1,243,114 - 1,243,114 P SC 24,498,302 23,062,861 1,435,442 - 1,435,442 P SC 77,213,643 72,689,424 4,524,219 718,512 5,242,731 5 P SSGCH 7,865,083 7,429.514 435,569 - 435,569 926 83 130,792,923 123,154,579 7,638,344 718,512 8,356,856 927 928 403NP Nuclear Depreciation 929 P SC - - - - 930 83 - - - - - 931 932 403HP Hydro Depreciation 933 P SC 3,760,232 3,539,907 220,325 - 220,325 934 p SO 995,803 937,455 58,348 - 58,348 935 p SG 12,305,805 11,584,765 721,040 107,273 828,313 936 p SG 3,903,261 3,674,555 228,706 24,406 253,112 937 83 20,965,101 19,736,682 1,228,419 131,679 1,360,098 938 939 4030P Other Production Depreciation 940 p SC 120,782 113,705 7,077 - 7,077 941 p SC 32,071,338 30,192.165 1,879,173 (21,602) 1,857,570 942 p SSGCT 2,623,085 2,469,225 153,860 - 153,860 943 p SC 80,798,658 76,064,380 4,734,278 - 4,734,278 944 B3 115,613,863 108,839,475 6,774,388 (21,602) 6,752,786 945 946 403TP Transmission Depreciation 947 T SG 11,038,010 10,391,254 646,756 - 646,756 948 T SG 12,421,828 11,693,989 727,839 - 727,839 949 T SC 61,178,199 57,593,553 3,584,646 (81,158) 3,503,488 950 83 84,638,037 79,678,796 4,959.241 (81,158) 4,878,082 951 952 953 954 403 Distribution Depreciation 955 360 Land &L.endRthtoDPW S 325,929 307,720 18,209 - 18,209 956 361 Structures DPW S 1,294,356 1,265,955 28,401 - 28,401 957 362 StetionEquiprr,artt DPW S 18,761,340 18,099,082 662,258 - 662,258 363 storage Battery Sql DPW S - - - - - 364 Poles&Towers DPW S 49 35,424,292 33,171,394 2,252,898 - 2,252,898 365 OH Conductors DPW S 19,865,233 18,683,115 982,118 - 952,118 961 366 UGCondutt DPW 5 7,967,798 7,799,071 168,727 - 168,727 962 367 UCConductor DPW S 17,786,466 17,294,039 492,427 - 492,427 963 368 Line Tram DPW S 28,271,296 26,767,311 1,503,986 - 1,503,986 964 369 services DPW S 12,036,330 11,471,379 564,951 - 564,951 965 370 Meters DPW 5 6,168,560 5,721,074 447,486 - 447,486 966 371 inat cat pren, DPW S 484,505 476,752 7,754 - 7,754 967 372 Leased Property DPW S - - - - - 968 373 Street Lighting DPW S 2,150,304 2,120,670 29,635 - 29,635 969 B3 150,336,410 143,177,560 7,158,850 - 7,158.850 970 971 403CP General Depreciation 972 G-SITUS S 12,413,471 11,644,184 769,286 (865) 768,421 973 PT SC 172,628 162,513 10,115 - 10,115 974 PT SG 220,730 207,796 12,933 - 12,933 975 P SE 19,448 18,228 1,220 - 1,220 976 CUST CN 1,703,491 1,637,767 65,724 - 65,724 977 C-SC SC 6,454,937 6,076,720 378,218 550 378,767 978 PTD SO 15,055,656 14,206,603 849,053 1,514 850,567 979 C-SC SSGCT 6,010 5,657 353 - 353 980 C-SC SSGCH 134,020 126.598 7,422 - 7,422 981 B3 38,180,390 34,086,067 2.094,324 1,199 2,095,522 982 983 403GV0 General Vehicles 984 C-SG SC - - - - - 985 83 - - - - - 986 987 403MP Mining Depreciation 988 P SE - - - - - 989 B3 - - - - - 990 0 REVISED PROTOCOL Page 10.16 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 991 403EP Experimental Plant Depreciation 92 P SG - - - - P SG - - - - 83 - - - - 95 4031 ARO Depreciation 996 P S - - - - 997 83 - - - - 998 999 1000 Total Depreciation Expense B3 538,526,724 508,673,159 29,853,566 748,629 30,602,195 1001 1002 Summary S 162,749,880 154,821,744 7,928,136 (865) 7,927,271 1003 DGP - - - - - 1004 DGU - - - - - 1005 SG 348,370,052 327.957,823 20,412,228 747,980 21,160,208 • 1006 SO 15,055,656 14,206,603 849,053 1,514 850,567 • 1007 C1'l 1,703,491 1,637,767 65,724 - 65,724 1008 SE 19,448 18,228 1,220 - 1,220 1009 SSGCH 7,999,102 7,556,111 442,991 - 442,991 1010 SSGCT 2,629,095 2,474,883 154,213 - 154,213 1011 Total Depreciation Expense By Factor 538,526,724 508,673,159 29,853,566 748,629 30,602,195 1012 1013 404GP Amort of LT Plant - Capital Lease Gen 1014 1-SITUS S 1,778,886 1,778,886 - - - 1015 I-SC SC - - - - - 1016 PTD SO 1,288,680 1,216,006 72,674 - 72,674 1017 P SC - - - * - 1018 CUST CN 273,367 262.820 10,547 - 10,547 1019 P SC - - - - - 1020 84 3,340933 3,257,712 83,221 - 83,221 1021 1022 404SP Amort of LT Plant - Cap Lease Steam - 1023 P SC - - - - - 1024 P SG - - - - - 1025 B4 - - - - - 1026 1027 4041P Amort of LT Plant - Intangible Plant 8 1-SITUS S 193,462 172,946 20,515 - 20,515 P SE 35,422 33,199 2,222 - 2,222 0 l-SG SC 9,563,140 9,002,802 560,338 39,876 600,214 1031 PTD SO 15,520,231 14,644,979 875,252 16,389 891,641 1032 CUST CN 5,799,140 5,575,398 223,741 - 223,741 1033 I-SO SC 10,888.643 10,250,639 638,004 23,570 661,574 1034 l-SG SO 307,800 289,765 18,035 - 18,035 1035 P SO - - - - - 1038 I-SC SSOCT - - - - - 1037 I-SO SSGCH 126,560 119,551 7,009 - 7,009 1038 P SC 16,758 15,776 982 - 982 1039 84 42,451,155 40,105,056 2,346,099 79,835 2,425,934 1040 1041 404MP Amort of LT Plant - Mining Plant 1042 P SE - - - - - 1043 84 - - - - - 1044 1045 4040P Amort of LT Plant - Other Plant 1046 P SC - - - - - 1047 94 - - - - 1048 1049 1050 4041-IP Amortization of Other Electric Plant 1051 P SC 207,709 195,539 12,170 - 12,170 1052 P SC 46,417 43.698 2,720 - 2,720 1053 • P SC - - - - - 1054 B4 254,126 239,236 14,890 - 14,890 1055 1056 Total Amortization of Limited Term Plant B4 46,046,214 43,602,004 2,444,211 79,835 2,524,046 1057 1058 1059 405 Amortization of Other Electric Plant 1060 OP S - - - - - 1061 1062 84 - - - - - REVISED PROTOCOL Page 10.17 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1064 406 Amortization of Plant Acquisition Adj 65 p S - -. - - - P SG - - - - - 7 p SG - - - - - 1068 P SG 5,523970 5,200,301 323,669 - 323,669 1069 p SO - - - - -. 1070 84 5,523.970 5,200,301 323,669 - 323,669 1071 407 Amort of Prop Losses, tirwec Plant, etc 1072 DPW S 217,707 217,707 - - - 1073 GP SO - - - - - 1074 p SG-P - - - - - 1075 p SE - - - - 1076 p SG - - - - - 1077 P TROJP 164,211 154,486 9,725 (9,725) (0) 1078 84 381,918 372,192 9,725 (9,725) (0) 1079 1080 Total Amortization Expense B4 51,952,102 49,174,497 2,777,605 70,110 2,847,714 1081 1082 1083 1084 Summary of Amortization Expense by Factor 1085 S 2,190,054 2,169,539 20,515 - 20,515 1086 SE 35,422 33,199 2,222 - 2,222 1087 TROJP 164,211 154,486 9,725 (9,725) (0) 1088 DGP - - - - 1089 DGU - - - - - 1090 SO 16,808,911 15,860,984 947,927 16,389 964,315 1091 SSGCT - - - - - 1092 SSGCH 126,560 119,551 7,009 - 7,009 1093 SG-P - - - - - 1094 CN 6,072,507 5,838,218 234,288 - 234,288 1095 SG 26,554,437 24,998,519 1,555,918 63,446 1,619,364 1096 Total Amortization Expense by Factor 51,952,102 49,174,497 2,777,605 70,110 2,847,714 1097 408 Taxes Other Than Income 1098 DMSC S 29,153,395 29,153,395 - - - 1099 GP GPS 112,588,331 106,238,992 6,349,339 540,034 6,889,373 1100 GP SO 9,181,286 8,663,514 517,772 - 517,772 P SE 776,023 727,333 48,691 - 48,691 P SG - - - 81,836 81,836 3 DMSC OPRV-ID - - - - - 1104 GP EXCTAX - - - - - 1105 GP SG - - - - - 1106 1107 1108 1109 Total Taxes Other Than Income B5 151,699,035 144,783,233 6,915,802 621,870 7,537,672 1110 1111 1112 41140 Deferred Investment Tax Credit - Fed 1113 PTD DGU (1,874,204) (1,660,166) (214,038) - (214,038) 1114 1115 B7 (1,874,204) (1,660,166) (214,038) - (214,038) 1116 1117 41141 Deferred Investment Tax Credit - Idaho 1118 PTD DGU - - - - 1119 1120 87 - - - - - 1121 1122 Total Deferred FTC B7 (1,874,204) (1,660,166) (214,038) 1123 REVISED PROTOCOL Page 10.18 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1124 .427 Interest on Long-Term Debt 6 105 OP S - - - 116,951 116,951 7 OP SNP 364,553,118 344,168,567 20,384551 - 20,384,551 1128 86 364,553,118 344,168,567 20,384,551 116,951 20,501,501 1129 1130 428 Amortization of Debt Disc & Exp 1131 OP SNP 5,680,518 5,362,883 317,635 - 317,635 1132 B6 5,680,518 5,362,883 317,635 - 317,635 1133 1134 429 Amortization of Premium on Debt 1135 GP SNP (2,718) (2,566) (152) - (152) 1136 B6 (2,718) (2,566) (152) - (152) 1137 1138 431 Other Interest Expense 1139 NUTIL 0TH - - - - - 1140 OP SO - - - - - 1141 OP SNP 14,342,093 13,540,133 801,960 - 801,960 1142 86 14,342093 13,540,133 801,960 - 801,960 1143 1144 432 AFUDC - Borrowed 1145 OP SNP (24,643,010) (23,265,058) (1,377,952) - (1,377,952) 1146 (24,643,010) (23,265,058) (1,377,952) - (1,377,952) 1147 1148 Total Elec. Interest Deductions for Tax B6 359,930,001 339,803,958 20,126.042 116,951 20,242,993 1149 1150 Non-Utility Portion of Interest 1151 427 NUTIL WUTIL - - - - - 1152 428 NUTIL NUTIL - - - - - 1153 429 NUTIL NUTIL - • - - - 1154 431 NUTIL NUTIL - - - - - 1155 1156 Total Non-utility Interest - - - - - 1157 1158 Total Interest Deductions for Tax 66 359,930,001 339,803,958 20,126,042 116,951 20,242,993 1159 063419 Interest& Dividends GP S OP SNP 46,510,051 (43,909,369 (2,600,681) - (2,600.681 1164 Total Operating Deductions for Tax 86 46,510,051 (43,909,369 (2,600,681) - (2,600,681 1165 1166 1167 41010 Deferred Income Tax - Federal-DR 1168 GP S 47,386,870 47,350,760 36,110 27,821 63,931 1169 P TROJD - - - - - 1170 PT SSOCH . 37,085 35,031 2,054 - 2,054 1171 LABOR SO 7,353,797 6,939.085 414,712 - 414,712 1172 OP SNP 26,092,079 24,833.100 1,458,979 - 1,458,979 1173 P SE 112,803,034 11,999,724 803,310 248,886 1,052,197 1174 PT SO 58,541,735 55,111,569 3,430,166 8,512,916 11,943,082 1175 P SOCT - - - - - 1176 GP OPS 36,446,362 34,390,995 2,055,367 - 2,055,367 1177 TAXDEPR TAXDEPR 620,182,307 586,414,454 33,767,853 - 33,767,853 1178 CUST BADDEBI - - - - - 1179 CUST CN 18,276 17,571 705 - 705 1180 P IBT - - - - - 1181 DPW SNPD 986,927 941,136. 45,791 - 45,791 1182 B7 809,848,472 767,833,424 42,015,048 8,789,623 50,804,671 1183 0 REVISED PROTOCOL Page 10.19 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1184 185 6 41110 Deferred Income Tax- Federal-CR 7 GP S (30278,074) (29,628,028) (650,046) 30,691 (619,355) 188 P SE (9879,322) (9,259,457) (619,865) 1,501 (618,365) 1189 P SSGCH (538,368) (508,553) (29,815) - (29,815) 1190 GP SNP (19,602,856) (18,506,732) (1,096,124) - (1,096,124) 1191 PT SG (3,118,792) (2,936,051) (182,741) (154,090) (336,831) 1192 DPW CIAC (14,673,990) (13,993,152) (680,838) - (680,838) 1193 LABOR SO (7,552,138) (7,126,241) (425,897) 200,264 (225,634) 1194 PT SNPD (3,627,116) (3,458826) (168,290) - (168,290) 1195 CUST TAXDEPR - - - - - 1196 P SGCT (425,972) (400,925) (25,047) - (25,047) 1197 BOOKDEPR SCHMDEXP (234,421,709) (221,426,395) (12,995,314) - (12,995,314) 1198 P TROJD (5,054) (4,754) (300) 300 (0) 1199 CIJST BADDEBT (1,670,977) (1,634,428) (36,549) - (36,549) 1200 GP GPS (1,739,033) (1,640,961) (98,072) (98,072) 1201 1202 87 (327,533,402) (310,524,503) (17,008,898) 78,665 (16,930,233) 1203 1204 Total Deferred Income Taxes B7 482,315,070 457,308,921 25,006,149 8,868,288 33,874,438 1205 SCHMAF Additions - Flow Through 1206 SCHMAF S - - - - - 1207 SCHMAF SNP - - - - - 1208 SCHMAF SO - - - - - 1209 SCHMAF SE - - - - - 1210 SCHMAF TROJP - - - - - 1211 SCHMAF SG - - - - - 1212 B6 - - - - - 1213 1214 SCHMAP Additions - Permanent 1215 P S 303 303 - - - 1216 P SE 114,420 107,241 7,179 7,179 1217 LABOR SNP - - - - - 1218 SCHMAP-SO SO 9,365,366 8,837,213 528,153 (86,632) 441,522 1219 SCHMAP SG - - - - - 1220 BOOKDEPR SCHMDEXP - - - - - 4 1 B6 9480,089 8,944,757 535,332 (86,632) 448,701 3 SCHMAT Additions - Temporary 1224 SCHMAT-SITUS S 83,565,397 83,357,978 207,419 (169,083) 38,336 1225 P SSGCH - - - - - 1226 DPW CIAC 38,665,618 36,871,625 1,793,993 - 1,793,993 1227 SCHMAT-SNP SNP 51,653,068 48,764,807 2,888,261 - 2,888,261 1228 P TROJD 13,316 12,526 790 (790) - 1229 P SGCT 1,122,425 1,056,427 65,998 - 65,998 1230 SCHMAT-SE SE 26,031,778 24,398,447 1,633,331 557 1,633,888 1231 P SG 5,181,265 4,877,676 303,589 1,115,027 1,418,616 1232 GUST CN - - - - - 1233 SCHMAT-SO SO 19,899,706 18,777,476 1,122,230 (527,690) 594,540 1234 SCI-IMAT-SNP SNPD 8,557,365 9,113,926 443,439 - 443,438 1235 DPW BADDEBT 4,402,986 4,306,880 96.306 - 96,306 1236 SCHMAT-GPS GPS 4,582,312 4,323,896 258,416 - 258,416 1237 BOOKDEPR SCHMDEXP 617,695,737 583,453,387 34,242,350 - 34,242,350 1238 B6 862,370,973 819,314,852 43,056,121 418,021 43,474,142 1239 1240 TOTAL SCHEDULE - M ADDITIONS B6 871,851,062 828,259,609 43,591,453 331,389 43,922,843 1241 REVISED PROTOCOL Page 10.20 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1242 SCHMDF Deductions. Row Through 1243 SCHMDF S - - - - - AdlkdA SCHMDF DGP - - - - - W 5 SCHMDF DGU - - - - - 46 B8 - - - - 1247 SCHMDP Deductions - Permanent 1246 SCHMDP S - - - - - 1249 P SE 472,272 442,640 29,632 - 29,632 1250 PTD SNP 381,063 359,755 21,308 - 21,308 1251 BOOKDEPR SCHMDEXP 267,291 252,474 14,817 - 14.817 1252 P SG - - . - 1253 SCHMDP-SO 50 16,024,752 15,121,047 903,705 (504,490) 399,214 1254 86 17,145,378 16,175,916 969,462 (504,490) 464,972 1255 1256 SCHMDT Deductions-Temporary 1257 GP S 124,863,288 124,768,140 95,148 (14,904) 80,244 1258 DPW BADDEBT - - 1259 SCHMDT-SNP SNP 68,752,021 64,907,646 3,844,375 - 3,844,375 1260 SCHMDT CN 48,158 46,298 1,858 - 1,858 1261 SCHMDT SSGCH 97,718 92,306 5,412 - 5,412 1262 GUST DGP - - - - 1263 P BE 33,735,695 31,618,992 2,116,703 860,321 2,777,024 1264 SCI-IMDT-SG SG 154,256,106 145.217,697 9,038,409 22,962,408 32,000817 1265 SCHMDT-GPS GPS 96,035,313 90,619,470 5,415,843 - 5,415,843 1266 SCHMDT-SO SO 19,377,084 18,284,327 1,092,757 - 1,092,757 1267 TAXDEPR TAXDEPR 1,634,165,916 1,545,188,410 88,977,506 - 88,977,506 1268 DPW SNPD 2,600,530 2,479,872 120,658 . - 120,658 1269 86 2,133,931,827 2,023,223,157 110,708,670 23,607,825 134,316,495 1270 1271 TOTAL SCHEDULE - M DEDUCTIONS B6 2,151,077,205 2039,399,073 111,678,132 23,103,335 134,781,467 1272 1273 TOTAL SCHEDULE. M ADJUSTMENTS 86 (1,279,226,143) (1,211,139,465). (68,086,678) (22,771,946) (90,858,624) 1274 1275 1276 1277 40911 State Income Taxes 1278 IBT (22,991,483) (21,955,533) (1,035,950) (1,349,446) (2,385,396) SE Og IBT PTC P SG (297,808) (280,358) (17,460) (7,119) (24,569) IBT IBT 1282 Total State Tax Expense (23,289,291) (22,235,891) (1,053,400) (1,356,565) (2,409,964) 1283 1284 1285 Calculation of Taxable Income: 1286 Operating Revenues 4,553,746,316 4,286,580,043 267,166,273 20,026,700 287,192,973 1287 Operating Deductions: 1288 0 & M Expenses 2,725,979,073 2,561,114,351 164,864,722 25,965,141 190,829,863 1289 Depreciation Expense 538,526,724 508,673159 29,853,566 748,629 30,602,195 1290 Amortization Expense 51.952,102 49,174,497 2,777,605 70,110 2,847,714 1291 Taxes Other Than Income 151,699,035 144,783,233 6,915,802 621,870 7,537,672 1292 Interest & Dividends (AFUDC-Equity) (46.510,051) (43,909,369) (2,600,681) - (2,600,881) 1293 Misc Revenue & Expense (636,383) (597,204) (39,179) (544,470) (583,649) 1294 Total Operating Deductions 3.421,010,501 3,219,238,667 201,771,834 26,861,279 228,633,113 1295 Other Deductions: 1296 Interest Deductions 359,930,001 339803,958 20,128,042 116,951 20.242,993 1297 Interest on PCRBS - - - 1298 Schedule MAdjustments (1,279,226,143) (1,211,139,465) (68,086,678) (22,771,946) (90,858,624) 1299 1300 Income Before State Taxes (506,420,328) (483,602,047) (22,818,281) (29,723,476) (52.541,757) 1301 1302 State Income Taxes (23,289,291) (22,235,891) (1,053,400) (1,356) (2,409,964) 1303 1304 Total Taxable Income (483,131,037) (461,366,156) (21,764,882) (28,366,911) (50,131,792) 1305 1306 Tax Rate 35.0% 35.0% 35.0% 35.0% 35.0% 1307 1308 Federal Income Tax - Calculated (169,095,863) (161,478,155) (7,617,709) (9,928.419) (17,546,127) 1309 1310 Adjustments to Calculated Tax: 1311 40910 PMI P SE (107,215) (100,488) (6,727) - . (8,727) 1312 40910 'rc P SG (71,942.648) (67,727,275) (4,215,373) 141,291 (4.074,082) 1313 40910 P SO (36,303) (34,256) (2.047) . (2,047) 40910 ps S.M. LABOR S - - - - - 014 Federal Income Tax Expense (241,182,029) (229,340,173) (11,841,856) (9,787,128) (21,628,984) 17 Total Operating Expenses 3,683,490,098 3,467,220,727 216,269,371 24,585,875 240,855,246 REVISED PROTOCOL Page 10.21 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1318 310 Land and Land Rights 1 P SG 2,328228 2,191,809 136,419 - 136,419 0322 P SG 34,798,446 32,759,482 2,038,963 - 2,038,963 1 P SG 53,412,167 50,282,560 3,129,607 - 3129,807 P S - - - - - 1323 P SSGCH 2,468743 2,332,024 136,719 - 136,719 1324 88 93,007,584 87,585,875 5,441,709 - 5,441,709 1325 1326 311 Structures and Improvements 1327 P SG 233,549,895 219,865,384 13,684,511 - 13,684,511 1328 P SG 324,768,659 305,739,319 19,029,340 - 19,029,340 1329 P SG 320,717,095 301,925,151 18,791,944 - 18,791,944 1330 P SSGCH 59,823,657 56,510,616 3,313,041 - 3,313,041 1331 B8 938,859,308 884,040,470 54,818,836 - 54,818,836 1332 1333 312 Boiler Plant Equipment 1334 P SG 627,406,561 590,644,601 36,761,960 - 36,761,960 1335 P SG 578,271,138 544,388,195 33,882,943 - 33,882,943 1336 P SG 2,341,513,408 2,204,315,891 137,197,518 22,889,977 180,087,495 1337 P SSGCH 325,922,913 307,873,265 18,049,648 - 18,049,648 1338 B8 3,873,114,020 3,647,221,952 225,892,068 22,889,977 248,782,046 1339 1340 314 Turbogenerator Units 1341 P SG 124,657,122 117,353,022 7,304,100 - 7,304,100 1342 P SG 140,689,833 132,446,320 8,243,513 - 8,243,513 1343 P SG 620,484,589 584.128,211 36,356,377 (461,547) 35,894,830 1344 P SSGCH 66,047,987 62,390,242 3,657,745 - 3,657,745 1345 88 951,879,531 896,317,796 55,561,735 (461,547) 55,100,188 1346 1347 315 Accessory Electric Equipment 1348 P SG 86,811,035 81,724,471 5,086,564 - 5,086,564 1349 p SG 137,395,183 129,344,716 8,050,468 - 8,050,468 1350 P SG 137,398,744 129,348,067 8,050,676 - 8,050,676 1351 P SSGCH 66,675,756 62,983245 3,692,511 3,692,511 1352 88 428,280,718 403,400,498 24,880,219 - 24,880,219 1353 1354 5 316 Misc Power Plant Equipment 7 P SC 4,684,596 4,410,109 274,487 - 274,487 1358 P SG 5,085,197 4,787,237 297,960 - 297,960 1359 P SG 19,446,758 18,307304 1,139,454 - 1,139,454 1360 P SSGCH 4,155,951 3,925,794 230,157 - 230,157 1361 B8 33,372,502 31,430,444 1,942,058 1,942,058 1362 1363 317 Steam Plant ARO 1364 P S - - - - - 1365 88 - - - - - 1366 1367 SP Unclassified Steam Plant - Account 300 1368 P SG 17,214,533 16,205,872 1,008,660 - 1,008,860 1369 B8 17,214,533 16,205,872 1,008,660 - 1,008,660 1370 1371 1372 Total Steam Production Plant B8 6,335,728,192 5,966,182,907 369,545,285 22,428,430 391,973,715 1373 1374 1375 Summary of Steam Production Plant by Factor 1376 S - - - - 1377 DGP - - - - 1378 DGU - - - 1379 SG 5,810,633,186 5,470,167,721 340,465,464 22,428,430 362,893,894 1380 SSGCH 525,095,007 496,015,186 29,079,821 - 29,079,821 1381 Total Steam Production Plant by Factor 6,335,728,192 5,966,182,907 369,545,285 22,428,430 391,973,715 1382 320 Land and Land Rights 1383 P SC - - - - - 1384 P SC - - - - - 1385 88 - - - - - 1386 1387 321 Structures and Improvements 1388 P SC - - - - 1389 P SC 88 - - - - - n REVISED PROTOCOL Year-End FERC BUS ACCT DESCRIP FUNC FACTOR Ref UNADJUSTED RESULTS TOTAL OTHER IDAHO Page 10.22 IDAHO ADJUSTMENT ADJ TOTAL 1391 92 322 Reactor Plant Equipment P SG - - - - - 4 0 P SG 395 B8 - - - - 1396 1397 323 Turbogenerator Units 1398 P SC - - - 1399 P SC - - - - - 1400 88 - - - - - 1401 1402 324 Land and Land Rights 1403 P SC - - - - - 1404 P SC - - - - - 1405 88 - 1406 1407 325 Misc. Power Plant Equipment 1408 P SC - - - - - 1409 P SG - - - - 1410 88 - - - - 1411 1412 1413 NP Unclassified Nuclear Plant - Acct 300 1414 P SC - - - - - 1415 B8 - - - - - 1416 1417 1418 Total Nuclear Production Plant B8 - - - 1419 1420 1421 1422 Summary of Nuclear Production Plant by Factor 1423 DGP - - - - - 1424 DGU - - - - 1425 SC - - - - - 1426 1427 Total Nuclear Plant by Factor - - - - 0 330 Land and Land Rights 0 P SG 10537,839 9,920390 617,449 - 617,449 1431 P SC 5,268,399 4.959,705 308,694 - 308,694 1432 P SC 9,571,662 9,010,825 560,837 - 560.837 1433 P SC 672,873 633,447 39,426 - 39,426 1434 B8 26,050,773 24,524,367 1,526,407 - 1,526,407 1435 1436 331 Structures and Improvements 1437 P SC 20,732,695 19,517,894 1,214,802 - 1,214,802 1438 P SC 5,246,816 4,939,387 307,429 - 307,429 1439 P SC 106161,423 99,941,051 6,220,372 6,220,372 1440 P SC 8,782,559 8,267,958 514,601 - 514,601 1441 88 140,923,493 132666,289 8,257,204 - 8,257,204 1442 1443 332 Reservoirs, Dams & Waterways 1444 P SC 148,261,349 139,574,194 8,687,155 - 8,687,155 1445 P SC 19,539,092 18,394,227 1,144,864 - 1,144,864 1446 P SC 134,626,016 126,737,803 7,888,212 8,232,320 16,120,533 1447 P SC 53,507,796 50,372,586 3,135,210 1,122,825 4,258,035 1448 B8 355,934,252 335,078,811 20,855,441 9,355,145 30,210,587 1449 1450 333 Water Wheel, Turbines, & Generators 1451 P SC 30,186,203 28,398,659 1,767,544 - 1,767,544 1452 P SC 8,444,613 7,949,813 494,800 - 494,800 1453 P SC 50,185,008 47,244,492 2,940,516 - 2,940,516 1454 P SC 30,366,711 28,587,419 1,779,293 - 1,778,293 1455 88 119,162,536 112,180,383 6,982,153 - 6982,153 1456 1457 334 Accessory Electric Equipment 1458 P SC 4,242,282 3,993,712 248,570 - 248,570 1459 P SC 3,500,046 3,294,966 205,080 - 205,080 1460 P SG 50,504,531 47,545,293 2,959,238 - 2,959,238 1,461 P SC 7,349,499 6,918,866 430,633 - 430,633 1462 88 65,596,359 61,752,837 3,843,522 - 3,843,522 0 REVISED PROTOCOL Page 10.23 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1464 6 0 46 5 335 Misc. Power Plant Equipment 7 P SG 1,145.303 1,078,195 67,107 - 67,107 8 P SG 159,149 149,824 9,325 - 9,325 1469 P SG 1,037,376 976,593 60,784 - 60,784 1470 P SG 12,582 11,844 737 - 737 1471 B8 2,354,410 2,216,457 137,953 - 137,953 1472 1473 336 Roads, Railroads & Bridges 1474 P SG 4,599,789 4,330,271 269.518 - 269,518 1475 P SG 522,839 774,626 48,213 - 48,213 1476 P SG 10,689,750 10,063,400 626,350 - 626,350 1477 P SG 733,077 690,123 42,954 42,954 1478 B8 16,845,455 15,858,420 987,035 - 987,035 1479 1480 337 Hydro Plant ARO 1481 P S - - - - - 1482 88 - - - - - 1483 1484 HP Unclassified Hydro Plant - Acct 300 1485 p S - - - - 1486 P SG - - - - - 1487 P SG - - - - - 1488 P SG - - - - - 1489 B8 - - - - 1490 1491 Total Hydraulic Production Plant B8 726,867,278 684,277,564 42,589,714 9,355,145 51,944,859 1492 1493 Summary of Hydraulic Plant by Factor 1494 S - - - - - 1495 SG 726,867,278 684,277,564 42,589,714 9,355,145 51,944,859 1496 OQP - - - - - 1497 OGU - - - - - 1498 Total Hydraulic Plant by Factor 726,867,278 684,277,564 42,589,714 9,355,145 51,944,859 1499 1500 340 Land and Land Rights 1 P SG 23,516,708 22,138,781 1,377,927 - 1,377,927 P SG 5,395,985 5,079,815 316,170 - 316,170 3 p SSGCT - - - - - 1504 88 28,912,692 27,218,596 1,694,096 - 1,694,096 1505 1506 341 Structures and Improvements 1507 p SG 108,023,576 101,694,094 6,329,482 - 6,329,482 1508 P SG 163,512 153,931 9,581 - 9,581 1509 P SG 51,314,431 48,307,737 3,006,693 - 3,006,693 1510 P SSGCT 4,240,304 3,991,584 248,720 - 248,720 1511 B8 163,741,823 154,147,347 9,594,476 - 9,594,476 1512 1513 342 Fuel Holders, Producers & Accessories 1514 P SC 8,424,526 7,930,904 493,623 - 493,623 1515 p SG - - - - - 1516 P SSGCT 2,284,126 2,150,147 133,978 • 133,978 1517 88 10,708,652 10081,051 627,601 - 627,601 1518 1519 343 Prime Movers 1520 p 5 - - - - - 1521 P SC 242,141 227,953 14,188 - 14,188 1522 p SG 1,778,060,736 1,673,877,895 104,182,841 - 104,182,841 1523 p SG 661,389,790 622,636,633 38,753,157 921,128 39,674,286 1524 p SSGCT 53,648,952 50,502,105 3,146,847 - 3,148,847 1525 88 2,493,341,620 2,347,244,587 146,097,033 921,128 147,018,162 1526 1527 344 Generators 1528 P S - - - - - 1529 P SG 53,580,359 50,440,897 3,139,462 - 3,139,462 1530 P SG 282,616,054 266,056,584 16,559.470 - 16,559,470 1531 P SSGCT 16,059,494 15,117,504 941.990 - 941,990 1532 88 352,255,907 331,614,985 20,640,922 - 20,640,922 REVISED PROTOCOL Page 10.24 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1533 534 345 Accessory Electric Plant 5 P SG 135143,127 127,224,616 7,918512 - 7,918,512 6 P SG 110,666,891 104,182,528 6,484,363 - 6,484,363 37 P SG 156,586 147,411 9,175 - 9,175 1538 P SSGCT 2919,649 2,748,393 171,256 - 171,256 1539 88 248,886,254 234,302,948 14,583,305 .. 14,583,305 1540 1541 1542 1543 346 Misc. Power Plant Equipment 1544 P SG 9,858,900 9,281,232 577,668 - 577,668 1545 P SG 2,500,388 2,353,681 146,507 - 146,507 1546 P SG 11,813 11,121 692 - 692 1547 B8 12,371.101 11,648,234 724,866 - 724,866 1548 1549 347 Other Production ARO 1550 P S - - - - 1551 B8 - - - - - 1552 1553 OP Unclassified Other Prod Plant-Acct 102 1554 P S - - - - 1555 P SG 1,028 968 60 - 60 1556 1,028 968 60 - 60 1557 1558 Total Other Production Plant 88 3,310,219,077 3,116,256,716 193,962,360 921,128 194,883,489 1559 1560 Summary of Other Production Plant by Factor 1561 S - - - - - 1562 0GW - - - - - 1563 SG 3,231,066,552 3,041,746,982 189,319,569 921,128 190,240,898 1564 SSGCT 79,152,525 74,509,734 4,642,791 - 4,642,791 1565 Total of Other Production Plant by Factor 3,310.219,077 3,116,256,716 193,962,360 921,128 194,883,489 1566 1567 Experimental Plant 1568 103 Experimental Plant 1569 P SG - - - - 0 Total Experimental Production Plant B8 - - - - Total Production Plant B8 10,372,814,547 9,766,717,188 606,097,360 32,704,704 638,802,064 1573 350 Land and Land Rights 1574 T SG 21,116,232 19,878,957 1,237,274 - 1,237,274 1575 1 SG 48469,541 45,629,539 2,840,001 - 2,840,001 1576 T SG 119,863,955 112,840,703 7,023,251 - 7,023,251 1577 B8 189,449,727 178,349,200 11,100,527 - 11,100,527 1578 1579 352 Structures and Improvements 1580 T S - - - - 1581 T SG 7,445,268 7,009,023 436,244 - 436,244 1582 T SG 18,104,745 17,043,924 1,060,821 - 1,060,821 1583 T SG 121,427,716 114,312,839 7,114,878 - 7,114,878 1584 B8 146,977,729 138,365,786 8,611,943 - 8,611,943 1585 1586 353 Station Equipment 1587 T SG 122,143,715 114,986,885 7,156,830 - 7,156,830 1588 T SG 182,739,324 172,031,984 10,707,341 - 10,707,341 1589 T SG 1,304,530,504 1,228,093,467 76,437,037 (15,083) 76,421,954 1590 88 1,609,413,544 1,515,112,336 94,301,208 (15,083) 94,286,125 1591 1592 354 Towers and Fixtures 1593 1 SG 155,435,933 146,328,394 9,107,539 - 9,107539 1594 1 SG 133,295,649 125,485,387 7,810,262 - 7,810,262 1595 T SG 692,608,834 652,026,443 40,582,391 - 40,582,391 1596 B8 981,340,416 923,840,224 57,500,191 - 57,500,191 1597 1598 355 Poles and Fixtures 1599 1 SG 66,036,568 62,167,253 3,869,315 - 3,869,315 1600 1 SG 116,623,447 109,790,069 6,833,379 - 6,833,379 1601 7 SG 461,693,658 434,641,400 27,052,258 (3,284,588) 23,767,670 1602 88 644,353,672 606,598721 37,754,951 (3,284,588) 34,470,363 1603 0 REVISED PROTOCOL Page 10.25 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1604 356 Clearing and Grading 05 T SG 185,386,762 174,524,298 10,862,483 - 10,862,463 6 T SG 157,574,795 148,341,933 9,232,862 - 9,232,862 T SG 51,712,900 519,386,098 32,326,802 - 32,326,802 08 B8 894,674,457 842,252,329 52,422.128 - 52,422,128 1609 1610 357 Underground Conduit 1611 T SG 6,371 5,998 373 - 373 1612 T SG 91,651 86,280 5,370 - 5,370 1613 T SG 3,161,597 2,976,348 185,249 - 185,249 1614 88 3,259,618 3,068,626 190,993 - 190,993 1615 1616 358 Underground Conductors 1617 T SG - - - - - 1618 T SG 1,087,552 1,023,829 63,724 - 63,724 1619 T SG 6,387,543 6013,274 374,269 - 374,269 1620 B8 7,475,095 7,037,103 437,992 - 437,992 1621 1622 359 Roads and Trails 1623 7 SG 1,863,032 1,753,870 109,162 - 109,162 1624 1 SG 440,513 414,702 25,811 - 25,811 1625 T SG 9,283,137 8,739,205 543,932 - 543,932 1626 B8 11,586,681 10,907,777 678,804 - 678,904 1627 1628 TP Unclassified Trans Plant - Acct 300 1629 T SG 11,887,120 11,190,611 696,508 - 698,508 1630 B8 11,887,120 11,190,611 696,508 - 696,508 1631 1632 TSO Unclassified Trans Sub Plant. Acct 300 1633 7 SG - - - - - 1634 88 - - - - - 1635 1636 Total TransmisSion Plant B8 4,500,418,059 4,236,722,714 263,695,345 (3,299,671) 260,395,674 1637 Summary of Transmission Plant by Factor 1638 DGP - - - - - 1639 DGU - - - - - 1640 SG 4,500,418,059 4,236,722,714 263,695,345 (3,299,671) 260,395,674 Total Transmission Plant by Factor 4,500,418,059 4,236.722,714 263,695,345 (3,299,671) 260,395,674 4*3 360 Land and Land Rights DPW S 55,701,416 54,318,368 1,383,048 - 1,383,048 1644 B8 55,701,416 54,318,368 1,383,048 - 1,383,048 1645 1646 361 Structures and Improvements 1647 DPW 5 81,632,404 79,511,160 2,121,244 - 2,121,244 1648 B8 81,632,404 79,511,160 2,121,244 - 2,121,244 1649 1650 362 Station Equipment 1651 DPW S 845,955,541 817,431,996 28,523,545 - 28,523,545 1652 B8 845,955,541 817,431,996 28,523,545 - 28,523,545 1653 1654 363 Storage Battery Equipment 1655 DPW S - - - - 1656 B8 - - - - - 1657 1658 364 Poles, Towers & Fixtures 1659 DPW S 977,083,563 909,044,637 68,038,927 - 68,038,927 1660 88 977,083,563 909,044,637 68,038,927 - 68,038,927 1681 1662 365 Overhead Conductors 1663 DPW S 660,989,156 626,526,823 34462,333 - 34,462,333 1664 88 660,989,156 626,526,823 34462,333 - 34,462,333 1665 REVISED PROTOCOL Page 10.26 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1666 366 Underground Conduit 7 DPW S 309,845,693 301,993,497 7,852,196 - 7,852,196 8 409 B8 309,845,693 301,993,497 7852,196 - 7.852,196 1670 1671 1672 1673 367 Underground Conductors 1674 DPW S 733,966,859 709,431,514 24,535,345 - 24,535,345 1675 68 733,966,859 709,431,514 24,535,345 - 24,535,345 1676 1677 368 Line Transformers 1678 DPW S 1,126,005,975 1,056,490,988 69,514,987 - 69,514,987 1679 68 1,126,005,975 1,056,490,988 69.514,987 - 69,514,987 1680 1681 369 Services 1682 DPW S 604,680,445 574,222,521 30,457,924 - 30,457,924 1683 B8 604,680,445 574,222,521 30,457,924 - 30,457,924 1684 1685 370 Meters 1686 DPW S 175,522,842 162,207,495 13,315,347 13,315,347 1687 68 175522,842 162,207,495 13,315,347 - 13,315.347 1688 1689 371 Installations on Customers' Premises 1690 DPW 5 8,787,057 8,617,947 169.110 - 169,110 1691 B8 8,787,057 8,617,947 169,110 - 169,110 1692 1693 372 Leased Property 1694 DPW S - - - - - 1695 B8 - - - - - 1696 1697 373 Street Lights 1698 DPW S 61,094.426 60,475,848 618,579 - 618,579 1699 68 61,094,426 60,475,848 618,579 - 618.579 1700 1701 DP Unclassified Dist Plant - Acct 300 1702 DPW S 34,999,812 33,630,312 1,369,500 - 1,369,500 4*5 68 34,999,812 33,630,312 1,369,500 - 1,369,500 DSO Unclassified Dist Sub Plant - Acct 300 1706 DPW S - - - - - 1707 B8 - - - - - 1708 1709 1710 Total Distribution Plant B& 5,676,265,189 5,393,903,105 282,362,084 - 282,362,084 1711 1712 Summary of Distribution Plant by Factor 1713 S 5,676,265,189 5,393,903,105 282,362,084 - 282,362,084 1714 1715 Total Distribution Plant by Factor 5,676,265,189 5,393,903,105 282,362,084 - 282,362,084 101 REVISED PROTOCOL Page 10.27 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1716 389 Land and Land Rights Q-SITUS S 12,810,674 12,613,035 197,639 -197,639 402 GUST CN 1,128,506 1,084,966 43,540 -43,540 PT SQ 332 313 19 -19 G-SG SG 1,228 1,156 72 - 72 1721 PTD SO 5,596,700 5,281,078 315,622 - 315,622 1722 B8 19,537,440 18,980,548 556,892 - 556,892 1723 1724 390 Structures and Improvements 1725 Q-SITUS S 120.673,340 110,499,374 10,173,966 - 10,173,966 1726 PT SG 355,886 335,033 20,853 - 20,853 1727 PT SG 1,638,043 1,542,065 95,979 - 95,979 1728 CUST CN 12,314,660 11,839,538 475,122 - 475,122 1729 G-SG SG 5,345,736 5,032,510 313,225 - 313,225 1730 PTD SO 106,475,577 100,470,962 6,004,615 - 6,004,615 1731 88 246,803,242 229,719,482 17,083,760 - 17,083,760 1732 1733 391 Office Furniture & Equipment 1734 Q-SITUS S 12,181,850 11,443,239 738,811 - 738,611 1735 PT SG - - - - 1736 PT SG 5,295 4,985 310 - 310 1737 GUST CN 8,451,760 8,125,675 326,084 - 326,084 1738 G-SG SG 4,659,873 4,386,835 273,038 - 273,038 1739 P SE 61,521 57,661 3,860 - 3,880 1740 PTD SO 55,197,006 52,084,210 3,112,796 - 3,112,796 .1741. G-SG SSQCH 90,667 85,646 5,021 - 5,021 1742 G-SG SSGCT - - - - - 1743 B8 80,647,972 76,188,251 4,459,721 - 4,459,721 1744 1745 392 Transportation Equipment 1746 G-STUS S 76,354718 70,982,076 5,372,642 - 5,372,642 1747 PTO SO 6,663,843 6,288,041 375,803 - 375,803 1748 G-SG SG 17,841,847 16,796,430 1,045,417 - 1,045,417 1749 GUST CN 1750 PT SG 779,129 . 733,477 45,652 - 45,652 1751 P SE . 404,148 378,790 25,358 - 25,358 1752 PT SG 119,116 112,136 . 6,979 - . 6,979 G-SG SSGCH 343,984 324,934 19,050 - 19,050 PT SSGCT 44,655 42,036 2,619 - 2,619 5 138 102,551,440 95,657,921 6,893.519 - 6,893,519 1756 1757 393 Stores Equipment 1758 G-SITUS S 8,626,989 8,168,887 458,102 - 458,102 1759 PT SG 69,750 85,663 . 4,087 - 4,087 1760 PT SG 268,272 252,553 15,719 - 15,719 1761 PTD . SO 34,919 306,596 . 18,324 - 18,324 1762 G-SG SG 4,708,910 4,432,998 275,912 - 275,912 1763 PT SSQCT 53,971 50,805 3,166 - 3,166 1764 88 14,052,811 13,277,502 775,309 - 775,309 0 REVISED PROTOCOL Page 10.28 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1765 1766 394 Tools, Shop & Garage Equipment G-SITUS S 33,545,745 31,640,839 1,904,907 - 1,904,907 8 07 PT SG 1,342,025 1,263,391 78,634 - 78,634 69 G-SG SG 21,177,705 19,936,829 1,240,876 - 1,240,876 1770 PTO SO 3,801,735 3,587,338 214,396 - 214,396 1771 P SE 7,106 6,660 446 - 446 1772 PT SG 907,807 854,615 53,192 - 53,192 1773 G-SG SSGCH 1,817,199 1,716,562 100,637 - 100,637 1774 G-SG SSGCT 89,913 84,639 5,274 - 5,274 1775 B8 62,689,235 59,090,874 3,598,361 3,598,361 1776 1777 395 Laboratory Equipment 1778 G-SITUS S 25,462,733 24,048,771 1,413,961 - 1,413,961 1779 PT SG 1,518 1,429 89 - 89 1780 PT SG 5,371 5,056 315 - 315 1781 PTO SO 5719,948 5,397,376 322,572 - 322,572 1782 P SE 7,593 7,117 476 - 476 1783 G-SG SG 6,379,281 6,005,496 373,785 - 373.785 1784 G-SG SSGCH 253,001 238,989 14,011 - 14.011 1785 G-SG SSGCT 14,022 13,199 822 - 822 1786 B8 37,843,465 35.717,434 2,126,032 - 2,126,032 1787 1788 396 Power Operated Equipment 1789 G-SITUS S 112,919,712 104,845,949 8,073,763 - 8,073,763 1790 PT SG 845,108 795,590 49,518 - 49,518 • 1791 . G-SG SG 33,475,259 31,513,825 1,961,433 - 1,961,433 1792 PTD SO 1,028,104 970,125 57,979 - 57,979 1793 PT SG 1,574,205 1,481,967 92,238 - 92,238 1794 P SE 45,031 42,206 2,825 - 2,825 1795 P SSGCT - - - - - 1796 G-SG SSGCH 999,837 944,466 55,371 - 55,371 1797 88 150,887,256 140,594,128 10,293,128 - 10,293,128 1798 397 Communication Equipment 1799 G-SITUS S 122,175,174 115,513,423 6,661,751 - 6,661,751 1800 PT SG 1,471,321 1,385,111 86,210 - 86,210 1801 PT SG 2,381,434 2,241,897 139,537 - 139,537 PTD SO 57,588,014 54,340,379 3,247,635 - 3,247,635 4*4 CUST •• CN 2,855,125 2,744,969 110,156 - 110,156 G-SG SG 102,117,347 96,133,932 5,983,415 (19,061) 5,964,354 1805 P SE . 126,615 118,670 7,944 - . 7,944 1806 G-SG SSGCI-I 619,180 584,890 34.290 - 34,290 1807 • G-SG SSGCT 1,590 1,497 93 - 93 1808 88 289,335,800 273.064,768 16,271,032 (19,061) 16,251,971 1809 1810 398 Misc. Equipment 1811 G-SITU5 S 2,088,423 2,024,071 64,352 - 64,352 1812 PT SG - - - - - 1813 PT SG - - - - - 1814 CUST CN 212,837 204,626 8,212 - 8,212 1815 PTO SO 2,927,007 2,761,941 165,067 - 165,067 1816 P SE 1,668 1,563 105 - 105 1817 G-SG SG 1,982,712 1,866,538 116,174 - 116,174 1818 G-SG SSGCT - - - - 1819 88 7,212,648 6,858,738 353,909 - 353,909 1820 1821 399 Coal Mine 1822 . P SE 290,691,313 272,452,256 18,239,057 12,795,784 31,034,841 1823 MP P SE - - - - - 1824 B8 290,691,313 272,452,256 18,239,057 12,795,784 31,034,841 1825 1826 399L WIDCO Capital Lease 1827 P SE B8 - - - - - 1828 - - - - - 1829 1830 Remove Capital Leases 1831 88 1832 0 REVISED PROTOCOL Page 10.29 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1833 1011390 General Capital Leases 834 G-SITUS S 18984,156 18,984,156 - - - P SG 33,744,912 31,767,679 1,977,233 - 1,977,233 05 6 PTO SO 12,664,054 11,949,873 714,180 - 714,180 37 B9 65,393,121 62,701,708 2,891,414 - 2,691,414 1838 1839 Remove Capital Leases (65,393,121) (62,701,708) (2,691,414) - (2,681,414) 1840 - - - - - 1841 1842 1011346 General Gas Line Capital Leases 1843 P SG - - - - - 1844 69 - - - - - 1845 1846 Remove Capital Leases - - - - - 1847 1848 1849 GP Unclassified Gen Plant - Acct 300 1850 G-SITUS S - - - - 1851 PID SO 13.789,707 13.012,047 777,661 - 777,661 1852 CUST CN - - - - - 1853 G-SG SG - - - - - 1854 PT SG - - - - - 1855 PT SG - - - - - 1856 B8 13,789,707 13,012,047 777,661 - 777,661 1857 1858 399G Unclassified Gen Plant - Acct 300 1859 G-SITUS S - - - - 1860 PID SO - - - 1861 G-SG SG - - - - - 1862 PT SG - - - - - 1863 PT SG - - - - - 1864 88 - - - - 1865 1866 Total General Plant 88 1,316,042,330 1,234,613,949 81,428,381 12,776,722 94,205,103 1867 1868 Summary of General Plant by Factor 1869 S 545,823,514 510,763,820 35,059,694 - 35,059,694 0 DGP - - - - DGU - - - - - 2 SG 243,199,419 228,949,509 14,249,911 (19.061) 14,230,849 1873 SO 271,776,616 256,449,966 15,326,650 - 15,326650 1874 SE 291,344,995 273,064,924 18,280,071 12.795,784 31,075,855 1875 CN 24,962,888 23,999,774 963,114 - 963,114 1876 DEU - - - - 1877 SSGCT 204,151 192,176 11,975 - 11,975 1878 SSGCH 4,123,868 3,895,488 228,380 - 228,380 1879 Less Capital Leases (65,393,121) (62,701,708) (2,691,414) - (2,691,414) 1880 Total General Plant by Factor 1,316,042,330 1,234,613,949 81,428,381 12,776,722 94,205.103 1881 301 Organization 1882 1-SITUS S - - - 1883 PTO SO - - - - 1884 l-SG SG - - - - - 1885 88 -. - - - - 1886 302 Franchise & Consent 1887 1-SITUS 5 1,000,000 - 1,000,000 - 1,000,000 1888 I-SG SG 10,265,665 9,664,163 601,501 - 601,501 1889 l-SG SG 173,622,224 163,449,086 10,173,138 - 10,173,138 1890 l-SG SG 9,189,363 8,650,926 538,437 - 538,437 1891 P SG - - - - 1892 P SG 600,993 565,779 35,214 - 35,214 1893 B8 194,678,245 182,329,954 12,348,291 - 12,348,291 1894 REVISED PROTOCOL Page 10.30 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJ TOTAL 1895 303 Miscellaneous Intangible Plant 96 1-SITUS S 7,591,705 7,164,112 427.593 - 427,593 7 I-SG SG 134,931,899 127,025,764 7,906,135 248,885 8,153,020 8 PTD SO 378,787,178 357,425,744 21,361,434 - 21,361,434 99 p SE 3,657,515 3,428,310 229,505 - 229,505 1900 GUST CN 122,415,104 117,692,105 4,722,999 - 4,722,999 1901 p SG - - - - 1902 P SSGCT - - - - - 1903 88 647,383,701 612,736,035 34,647,666 246,885 34.894,551 1904 303 Less Non-Utility Plant 1905 1-SITUS S - - - - - 1906 647,383,701 612,736,035 34,647,666 246,885 34,894,551 1907 lP Unclassified Intangible Plant - Acct 300 1908 1-SITUS S - - - - - 1909 l-SG SG - - - - - 1910 p SG - • - - - 1911 PTD SO - - - - - 1913 1914 Total Intangible Plant B8 842,061,946 795,065,989 46,995,957 246,885 47,242,842 1915 1916 Summary of Intangible Plant by Factor 1917 S 8,591.705 7,164,112 1,427,593 - 1,427,593 1918 DGP - - - - - 1919 DGU - - - - - 1920 SG 328,610,143 309,355,718 19,254,426 246,885 19,501,311 1921 SO 378,787,178 357,425,744 21,361,434 - 21,361,434 1922 CN 122,415,104 117,692,105 4,722,999 - 4,722,999 1923 SSGCT - - - - - 1924 SSGCH - - - - - 1925 SE 3,657,815 3,428,310 229,505 - 229,505 1926 Total Intangible Plant by Factor 842,061,946 795,065,989 48,995,957 246,855 47,242,842 1927 Summary of Unclassified Plant (Account 106 & 102) 1928 OP 34,999,812 33,630,312 1,369,500 - 1,369,500 1829 050 - - - - - 1930 GP 13,789,707 13,012,047 777.661 - 777,661 1931 HP - - - - - 2 NP - - - - - Op 1,028 968 60 - 60 4 TP 11,887,120 11,190,611 696,508 - 696,508 1935 TSO - - - - - 1936 lP - - - - 1937 MP 1938 SP 17,214,533 18,205,872 1,008,660 - 1,008,660 1839 Total Unclassified Plant by Factor 77,892,200 74,039,811 3,852,389 - 3,852,389 1940 1941 Total Electric Plant In Service B8 22,707,602,071 21,427,022,944 1,280,579,127 42,428,640 1,323,007,767 0 REVISED PROTOCOL Page 10.31 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1942 Summary of Electric Plant by Factor Adki3 6230,680,408 5,911,831,037 318,849,371 - 318,849,371 SE 295,002,810 276,493,234 18,509,576 12,795,784 31,305,360 5 OGU - - - - - 1946 DGP - - - - - 1947 SG 14,840,794,637 13,971220,208 869,574,429 29,632,856 899,207,285 1948 SO 650,563,794 613,875,710 36,688.084 - 36,688,084 1949 CN 147,377,992 141,691,879 5,686,113 - 5,686,113 1950 DEU - - - - - 1951 SSGCH 529,218875 499,910,674 29,308,201 - 29,308,201 1952 SSGCT 79,356,676 74,701,910 4,654,766 - 4,654,766 1953 Less Capital Leases (65,393,121) (62,701,708) ç2.691 414) - (2,691,414) 1954 22,707,602,071 21,427,022,944 1,280,579,127 42,428,640 1,323,007,767 1955 105 Plant Held For Future Use 1956 DPW S 7,174,343 7,174,343 - - - 1957 P SG - - - - - 1958 T SG 3,085,461 2,904,673 180,788 (703,636) (522,848) 1959 P SG 8,923,302 8,400,454 522,848 - 522,848 1960 P SE 26,175,178 24,532,850 1,642,328 (1,642.328) - 1961 G SC - - - - - 1962 1963 1964 Total Plant Held For Future Use B10 45,358,284 43,012,320 2,345,964 (2,345,964) (0) 1965 1966 114 Electric Plant Acquisition Adjustments 1967 P S - - - - - 1968 P SG 144,614,797 136,141,307 8,473,490 - 8,473,490 1969 P SG 14,560,711 13.707,547 853,163 - 853,163 1970 Total Electric Plant Acquisition Adjustment 815 159,175,508 149,848,854 9,326,654 - 9,326,654 1971 1972 115 Accum Provision for Asset Acquisition Adjustments 1973 P 5 - - - - - 1974 P SG (93,819,368) (88,322,161) (5,497.207) - (5,497.207) 1975 P SQ (13,549,867) (12,755,933) (793,934) 1976 815 (107,369,235) (101,078,094) (6,291,142) 1977 1878 120 Nuclear Fuel P -SE - - - - - , Total Nuclear Fuel B15 - - - - - 1982 124 Weatherization 1983 DMSC 5 1,833,318 1,815.535 17,782 - 17,782 1984 DMSC SO (4,454) 198 5 (4,203) (251) - (251) 816 1,828,864 1,811,333 17,531 - 17,531 1986 1987 182W Weatherization 1988 DMSC 5 (3,244,115) (6,108,148) 2,864,033 - 2,864,033 1989 DMSC SG - - - - - 1990 DMSC SGCT - - - - - 1991 DMSC SO - - - - - 1992 B16 (3,244,115) (6,108,148) 2,864,033 - 2,864,033 1993 1994 186W Weatherization 1995 DMSC S - - - - - 1996 DMSC CN - - - - - 1997 DMSC CNP - - - - - 1998 DMSC SG - - - - - 1999 DMSC SO - - - - - 2000 816 - - - - - 2001 2002 Total Weatherization 216 - (1,415,251) (4,296,815) 2,881,564 - 2,881,564 C] REVISED PROTOCOL Page 10.32 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2003 04 151 Fuel Stock 5 0 P DEU - - - - - 6 P SE 227,886,645 213588,187 14,298,458 294,581 14,593,038 00 7 P SSECT - - - - - 2008 P SSECH 9,004,569 8,474,480 530,089 (41,519) 488,570 2009 Total Fuel Stock B13 236,891,214 222,062,667 14,828,547 253,062 15,081,609 2010 2011 152 Fuel Stock - Undistributed 2012 P SE - - - - 2013 - - - - - 2014 2015 25316 DG&T Working Capital Deposit 2016 P SE (2,777,000) (2,602,761) (174,239) (28,737) (202,976) 2017 B13 (2,777,000) (2,602,761) (174,239) (28,737) (202,976) 2018 2019 25317 DG&T Working Capital Deposit 2020 P SE (2.023,136) (1,896.197) (126,939) (29,289) (156,228) 2021 B13 (2,023,136) (1,896,197) (126,939) (29,289) (156,228) 2022 2023 25319 Provo Working Capital Deposit 2024 P SE - - - - - 2025 - - - - - 2026 2027 Total Fuel Stock 613 232,091,078 217,563,710 14,527,368 195,037 14,722,405 2028 154 Materials and Supplies 2029 MSS S 90,836,902 85,534,291 5,302,611 - 5,302,611 2030 MSS SG 4,742,900 4,464,997 277,903 - 277,903 2031 MSS SE 5,964,328 5,590,103 374,224 - 374,224 2032 MSS 50 210,402 198,536 11,865 - 11,865 2033 MSS SNPPS 89,702,407 84,472,790 5,229,617 - 5,229,617 2034 MSS SNPPH (1,860) (1,751) (109) - (109) 2035 MSS SNPD (2,045,353) (1,950,453) (94,900) - (94,900) 2036 MSS SNPT - - - - - 2037 MSS SG - - - 2038 MSS SG - - - - - 2039 MSS SSGCT - - - - - 0 MSS SNPPO 7,155,041 6,735,793 419,248 - 419,248 MSS SSGCH - - - 42 Total Materials and Supplies B13 196,564,767 185,044,306 11,520,461 - 11,520,461 2043 2044 163 Stores Expense Undistributed 2045 MSS SO - - - - - 2046 2047 613 - - - - - 2048 2049 25318 Provo Working Capital Deposit 2050 MSS SNPPS (273,000) (257,084) (15,916) - (15,916) 2051 2052 813 (273,000) (257,084) (15,916) - (15,916) 2053 2054 Total Materials & Supplies B13 196.291,767 184,787,222 11,504,545 - 11,504,545 2055 2056 165 Prepayments 2057 DMSC S 3,725,519 3,488,284 237,234 - 237,234 2058 GP GPS 11,221,219 10,588,406 632,813 - 632,813 2059 PT SG 5,747,343 5,410,586 336,757 - 336,757 2060 P SE 4,621,990 4,331,989 290,001 - 290,001 2061 PTO SO 18,118,581 17,096,797 1,021,785 - 1,021,785 2062 Total Prepayments B15 43,434,652 40,916,063 2,518,590 - 2,518,590 2063 0 REVISED PROTOCOL Page 10,33 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2064 182M Misc Regulatory Assets 5 DDS2 S 173,593,594 173,506,274 87,320 (251,922) (184,602) 6 4068 DEFSG SQ - - 7 P SGCT 6,266,873 5,898,386 368487 - 368487 DEFSG SG-P - - - 199,350 199,350 2069 p SE - - - - - 2070 P SSGCT - - - - - 2071 DDS02 SO 9,668,110 9,122,883 545,226 - 545,226 2072 all 189,528,577 188,527,544 1,001,033 (52,571) 948,462 2073 2074 186M Misc Deferred Debits 2075 LABOR S 18,056,463 18,056,463 - - - 2076 P SG - - - - - 2077 P SG - - - - - 2078 DEFSG SG 54,662,630 51,459,754 3,202,876 6,222 3,209,098 2079 LABOR SO - - - - - 2080 P BE 14,152,131 13,264,173 887,957 - 887,957 2081 P SNPPS - - - - - 2082 GP EXCTAX - - - - - 2083 Total Misc. Deferred Debits BlI 86,871,223 82,780,390 4,090,833 6,222 4,097,055 2084 2085 Working Capital 2086 CWC Cash Working Capital 2087 CWC S 36,606,591 34,572,519 2,034,072 199,663 2,233,735 2088 CWC SO - - - - - 2089 CWC SE - - - - - 2090 B14 36,606,591 34,572,519 2,034,072 199,663 2,233,735 2091 2092 OWC Other Work. Cap. 2093 131 Cash GP SNP - - - - - 2094 135 Working Funds GP SG - - - 2095 141 Notes RecelvabhGP SO - - - - - 2096 143 Other A/R GP SO 57,045,902 53.828,839 3,217,083 - 3,217,063 2097 232 JP PTD S (911) (911) - - - 2098 232 PTO SO (4,950,826) (4,671.627) (279,198) - (279,198) 2099 232 NP P SE (3,282,801) (3,076,826) (205,975) - (205,975) 2100 232 A/I' T SG (85,625) (80,608) (5,017) - (5,017) 2533 other Men, Df. Crd. P - S - - - - - 01 2533 oil-Men. of. cre. P SE (6,496.179) (6,088,585) (407,595) (16,548) (424,143) 3 230 A.sWReun oen. P SE (2.533,542) (2,374,578) (158,964) - (158,964) 2104 230 AssetRelirOblig. P S - - - - 2105 254105 .',ROReguebetty P S - - - - - 2106 254105 ARO Reg Liability P SE (915,681) (858,228) (57,453) - (57,453) 2107 2533 owl. ROssIIOnP SSECH - - - - - 2108 B14 38,780,337 36,677,476 2,102,861 (16,548) 2,086,313 2109 2110 2111 2112 2113 2114 2115 2116 2117 2118 2119 2120 2121 2122 2123 Total Working Capital Miscellaneous Rate Base 18221 Unroc Plant & Reg Study Costs P S 18222 Nuclear Plant - Trojan P 5 P TROJP P TROJD 814 75,386,929 71,249,995 4,136,933 183,115 4,320,048 815 - - - - B15 - - - - - 0 REVISED PROTOCOL Page 1034 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AD,) TOTAL 2124 5 1869 Misc Deferred Debits-Trojan 6 4028 P S 7 P SNPPN 815 - - - - - 2129 2130 Total Miscellaneous Rate Base B15 - - - - - 2131 2132 Total Rate Base Additions 815 919,353,531 873,311,189 46,042,343 (2,014,162) 44,028,181 2133 235 Customer Service Deposits 2134 CUST S - - - - - 2135 CUST CM - - - - - 2136 Total Customer Service Deposits B15 - - - - - 2137 2138 2281 Prop Ins PTO SO - - - - - 2139 2282 Inj & Dam PTD SO (5,468,000) (5,159,636) (308,364) • (308,364) 2140 2283 Pen & Ben PTD SO (3,571,206) (3,369,811) (201,396) - (201,396) 2141 2283 Pen &Ben PTO S - - - - - 2142 254 Reg Liab PTO SE • - - - - 2143 254 Ins Prov PTD SO - - - - - 2144 B15 (9,039,206) (8,529,447) (509,760) 2145 2146 22841 Accum Misc Oper Provisions - Other 2147 P S - - - - 2148 P SG (1,480,000) (1,393,282) 86,718) - 86,718 2149 815 (1,480,000) (1,393,282) 86,718) - 86,718 2150 2151 22842 Pm-Trojan P TROJD - - - - - 2152 230 ARO P TROJP (1,766,763) (1,662,128) (104,635) - (104,635) 2153 254105 ARO P TROJP (3,287,058) (3,092,386) (194,673) (194,673) 2154 254 P S (52,631,154) (52,542,942) (88,212) - (88,212 2155 B15 (57,684,976) (57,297,457) (387,519) - (387,519 2158 2157 252 Customer Advances for Construction 2158 DPW S (8,616,716) (8,124,239) (492,477) 453,842 (38,636) 2159 DPW SE - - - - - 2160 7 SO (17,066,557) (16,066,568) (999,990) 104,006 (895,984) 1 DPW SO - - - - - GUST CM - - - - - 3 Total Customer Advances for Construction B19 (25,683,273) (24,190,806) (1,492,467) 557,848 (934,619) 2164 2165 25398 S02 Emissions 2166 P SE - - - 1,036,659) (1,036,659) 2167 819 - - - 1,036,659) (1,036,659J 2168 2169 25399 Other Deferred Credits 2170 P S (3,795,745) (3,721,081) (74,664) - (74,664) 2171 LABOR SO - - - - - 2172 P SO (6,108,142) (5,750,245) (357,898) - (357,898) 2173 P SE (5,006,303) 4,692,188) 314,114) - (314,114 2174 819 (14,910,189) (14,163,514) 746,675) - (746,675 lie REVISED PROTOCOL Page 10.35 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2175 190 Accumulated Deferred Income Taxes 7 40 76 P S 33,367,408 33,333,931 33,477 (33,477) 8 CUST CN 28,936 27,820 1,116 - 1,116 9 P IBT - - - - - 2180 LABOR SO 75,908,699 71,627,882 4,280,817 (50,654) 4,230,163 2181 P DGP - - - - - 2182 GUST BADDEBT 5,515,134 5,394,502 120,632 - 120,632 2183 P TROJD 1,917,975 1,804,171 113,804 (113,804) - 2184 P SO 44,555,610 41,944,940 2,610,670 (2,203,826) 406,844 2185 P SE 5,329,967 4,995,545 334,422 393,423 727,845 2186 PTD SNP - - - - - 2187 DPW SNPD 806,637 769,211 37,426 - 37,426 2188 P SSGCT - - - - - 2189 Total Accum Deferred Income Taxes B19 167,430,366 159,898,001 7,532,365 (2,008,339) 5,524,026 2190 2191 281 Accumulated Deferred Income Taxes 2192 P S - - - - 2193 PT SO (164,676,925) (155,027,924) (9,649,001) 9,649,001 2194 7 SNPT - - - - 2195 819 (164,676,925) (155,027,924) (9,649,001) 9.649,001 - 2196 2197 282 Accumulated Deferred Income Taxes 2198 OP S - - (190,146,677) (190,146,677) 2199 ACCMDIT DIT8AL (3,214,526,340) (3,032,996,366) (181,52,974) 181,529,974 - 2200 P SSGCH - - - - 2201 P SSGCT - - - - - 2202 IBT 167 - - - - 2203 LABOR 50 23,436,641 22,114,948 1,321,693 6,794 1,328,487 2204 GUST CN - - - - 2205 P SE (5,083,668) (4,764,700) (318,968) (53,229) (372,198) 2206 P SO (4,697,203) (4,421,977) (275,226) (5,107.404) (5,382,630) 2207 B19 (3,200,870,570) (3,020,068,095) (180,802,475) (13,770.542) (194.573,018) 2208 2209 283 Accumulated Deferred Income Taxes 2210 GP S (80,623,189) (80,008,645) (614,544) 586,980 (27,564) 2211 SG (2,807,889) (2,643,365) (164,524) (26,354) (190,878) 2 P SE (2,611,320) (2,447,476) (163,844) (0) (163,844) LABOR 50 (8,742,187) (8,249,178) (493,009) (69,431) (562,441) 4 OP GPS (5,821,396) (5,493,102) (328,294) - (328,294) 2215 PTD SNP (3,672,481) (3,467,129) (205,352) • (205,352) 2216 P TROJD - - - - - 2217 P SSGCT - - - - 2218 P SOCT (2,378,341) (2,238,497) (139,844) - (139,844) 2219 P SSGCH - - - 2220 819 (106,656,803) (104,547,391) (2,109,412) 491,195 (1,618,217) 2221 2222 Total Accum Deferred Income Tax B19 (3,304,773,932) (3,119,745,408) (185,028,524) (5,638,685) (190,667,209) 2223 255 Accumulated Investment Tax Credit 2224 PTD S - - - 2225 PTO ITC84 (581,729) (581,729) - - - 2226 PTD 1TC85 (1,686,778) (1,688,778) - - - 2227 PTD 1TC86 (986,511) (986,511) - - - 2228 PID 1TC88 (162,990) (162.990) - - - 2229 P10 11C89 (368,956) (368,956) - - - 2230 PID 11C90 (258,354) (222,232) (36,122) - (36,122) 2231 PTD SO (84,548 2232 Total Accumlated ITC B19 (4,045,315) (4,009,196) (36,122) (84,548) (120,669 2233 2234 Total Rate Base Deductions (3,417,616,895) (3.229,329,110) (188,267,785) (6,202,044) (194,489,829) 2235 REVISED PROTOCOL Page 10.36 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2236 .7 8 108SP Steam Prod Plant Accumulated Depr 9 P 5 - - - - - 2240 P SG (763,909,636) (719149,480) (44,760,156) - (44,760,156) 2241 P 50 (858,585,797) (808,278231) (50,307,566) - (50,307,566) 2242 P SO (648,069,341) (610,096,676) (37,972,665) (317,656) (36,290,321) 2243 P. SO - - - - - 2244 P SSGCH (168,736,991) (159,392,317) (9,344,674) - (9,344,674) 2245 817 (2,439,301,765) (2,296,916,704) (142,385,061) (317,656) (142,702,717) 2246 2247 108NP Nuclear Prod Plant Accumulated Depr 2248 P SO - - - - - 2249 P SG - - - - - 2250 P 50 - - - - - 2251 B17 - - - - - 2252 2253 2254 1081-IP Hydraulic Prod Plant Accum Depr 2255 P. S - - - - - 2256 P SO (154,090,742) (145.062,023) (9,028,719) - (9,028,719) 2257 P . SO (29,282,040) (27,566,302) (1,715,738) - (1,715,738) 2258 P SO (59,466,658) (55,982,297) (3,484,361) 491,644 (2,992,717) 2259 P SG (18,880,960) (17,774,655) (1,106,302) (94,417) (1,200,719) 2260 B17 (261,720,400) (246,385,280) (15,335,120) 397.227 (14,937,893) 2261 2262 1080P Other Production Plant - Accum Depr 2263 P S - - - - - 2264 P . SO (1,022,121) (962,231) (59,890) . - (59.890) 2265 . P SG (262.558,861) (247,174,613) (15,384,248) - (15,384,248) 2266 . P 50 (196,629,621). (185,108,399) (11,521,222) 108,303 (11,412,919) 2267 P SSGCT (23,103,106) (21,747,964) (1355,142) - (1,355,142) 2268 B17 (483,313,710) (454,993,208) (28,320,502) 108.303 (28,212,199) 2269 2270 108EP Experimental Plant - Accum Depr 2271 P SO . - .- - - - # 72 P - SO 2275 Total Production Plant Accum Depreciation . 817 (3,184,335,874) (2,998,295,191) (186,040,683) 187,874 (185,852,809) 2276 2277 Summary of Prod Plant Depreciation by Factor 2278 S 2279 DOP 2280 DGU 2281 SG (2,992,495,778) (2,817,154,910) (175,340,868) 187,874 (175,152,993) 2282 SSGCH (168,736,991) (159,392,317) (9,344,674) - (9,344,674) 2283 SSGCT (23,103,106 (21,747,964) (1,355,142) - (1,355,142) 2284 Total of Prod Plant Depreciation by Factor (3,184,335,674 (2,98,295,191) (186,040,68,3) 187.874 (185,852.809) 2285 2286 2287 108TP Transmission Plant Accumulated Depr . 2288 1 SO (376,197,381) (354.154.651) (22,042,730) - (22,042,730) 2289 T SG (406,922,991) (383,079,940) (23,843,051) - (23,843,051) 2290 1 SO (4 90 42,788,489) (416,843,951) (25,944,537) 252.083 (25,692,454 2291 Total Trans Plant Accum Depreciation BIT (1,225,886 ,1) (1,154,078,543) (71,830,318) 252,083 (71,578,235 10 REVISED PROTOCOL Page 10.37 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2292 108360 Land and Land Rights 293 DPW S (7,503,802) (7,102,608) (401,194) - (401,194) 4 817 (7,503,802) (7,102,608) (401,194) - (401,194) 5 96 108361 Structures and Improvements 2297 DPW 5 (14,697,345) (14,276,155) (421,190) - (421,190) 2298 817 (14,697,345) (14,276,155) (421,190) - (421,190) 2299 2300 108362 Station Equipment 2301 DPW S (210,446,564) (202.096,017) (8,350,547) - (8,350,547) 2302 B17 (210,446,564) (202,096,017) (8,350,547) - (8,350,547) 2303 2304 108363 Storage Battery Equipment 2305 DPW S - - - - - 2306 B17 - - - - - 2307 2308 108364 Poles, Towers & Fixtures 2309 DPW S (555,654,846) (512,294,505) (43,360,340) - (43,360,340) 2310 B17 (555,654,846) (512,294,505) (43,360,340) - (43,360,340) 2311 2312 108365 Overhead Conductors 2313 DPW S (302,228,413) (286,435,121) (15,793,292) - (15,793,292) 2314 817 (302,228,413) (286,435,121) (15,793,292) - (15,793,292) 2315 2316 108366 Underground Conduit 2317 DPW S (125,290,495) (122,301,951) (2,988,544) - (2,988,544) 2318 817 (125,290,495) (122,301,951) (2,988,544) - (2,988,544) 2319 2320 108367 Underground Conductors 2321 DPW S (286,979,795) (277,225,042) (9,754,754) (9,754,754) 2322 817 (286,979,795) (277,225,042) (9,754,754) - (9,754,754) 2323 2324 108368 Line Transformers 2325 DPW 5 (378,736,078) (357,663,059) (21,073,019) - (21,073,019) 2326 817 (378,736,078) (357,663,059) (21,073,019) - (21,073,019) 2327 2328 108369 Services 9 DPW 5 (178,773,327) (168,822,819) (9,950,508) - (9,950,508) 817 (178,773,327) (168,822,819) (9,950,508) - (9,950,508) 2332 108370 Meters 2333 DPW S (66,846,663) (60,286,210) (6,560,453) - (6,560,453) 2334 B17 (66,846,663) (60,286,210) (6,560,453) - (6,560,453) 2335 2336 2337 2338 108371 Installations on Customers' Premises 2339 DPW S (7,622,050) (7,504,128) (117,922) - (117,922) 2340 817 (7,622,050) (7,504,128) (117,922) - (117.922) 2341 2342 108372 Leased Property 2343 DPW S - - - - - 2344 817 - - - - - 2345 2346 108373 Street Lights 2347 DPW S (26,849,290) (26,424,932) (424,359) - (424,359) 2348 817 (26,849,290) (26,424,932) (424,359) - (424,359) 2349 2350 108000 Unclassified Dist Plant - Acct 300 2351 DPW S - - - - - 2352 517 - - - - - 2353 2354 108DS Unclassified Dist Sub Plant - Acct 300 2355 DPW S - - - - 2356 817 - - - - - 2357 2358 1080P Unclassified Dist Sub Plant - Acct 300 2359 DPW S 1.933,952 1.939,382 (5.430) - (5,430) 2380 B17 1,933,952 1,939,382 (5,430) - (5,430) 2361 2362 2363 Total Distribution Plant Accum Depreciation B17 (2,159,694,716) (2,040,493,164) (119,201,551) - (119,201,551) 4 Summary of Distribution Plant Depr by Factor 5 (2,159,694,716) (2,040,493,164) (119,201,551) - (119,201,551) 2367 2368 Total Distribution Depreciation by Factor B17 (2,159,694.716) (2,040,493,164) (119,201,551) - (119,201,551) REVISED PROTOCOL Page 10.38 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2369 108GP General Plant Accumulated Dept 0 G-SITOS S (163,230,492) (152,638,336) (10,592,156) - (10,592,156) 4073 PT SG (2,891,925) (2,722,477) (169,448) - (189,448) 2 PT SG (4,704,227) (4,428,589) (275,637) - (275,637) G-SG SG (56,539,900) (53,227,028) (3,312,872) 9,281 (3,303,591) 2374 COST CN (7,957,929) (7,650,897) (307,031) - (307,031) 2375 PTO SO (80,951,457) (76,386,257) (4,565,200) - (4,585,200) 2376 P SE (316,242) (296,400) (19,842) - (19,842) 2377 G-SG SSGCT (47,440) (44,657) (2.783) - (2,783) 2378 G-SG SSGCH (2,027,256) (1,914,987) (112,270) - (112,270) 2379 617 (318.666,868) (299,309,629) (19,357,240) 9,281 (19347,959) 2380 2381 2382 108MP Mining Plant Accumulated Depr, 2383 P S - - - - - 2384 P SE (157,583,796) (147.696.401) (9,887,395) (4.512) (9,891,907) 2385 B17 (157,583,796) (147,696,401) (9,887,395) (4,512) (9,891,907) 2386 108MP Less Centralia Sltus Depreciation 2387 P S - - - - - 2388 B17 (157,583,796) (147,696,401) (9,887,395) (4,512) (9,891,907) 2389 2390 1081390 Accum Dept - Capital Lease 2391 PTO SO 817 - - - - - 2392 - - - - - 2393 2394 Remove Capital Leases - - - - - 2395 B17 - - - - - 2396 2397 1081399 Accum Dept - Capital Lease 2398 P 5 - - - - - 2399 P SE 817 - - - - - 2400 - - - - - 2401 2402 Remove Capital Leases - - - - - 2403 B17 - - - - - 2404 2405 8 Total General Plant Accurn Depreciation B17 (476,250,664) (447,006,030) (29,244,634) 4,769 (29,239,865) 8 2409 2410 Summary of General Depreciation by Factor 2411 S (163,230,492) (152638,336) (10,592,156) - (10.592,156) 2412 DGP - - - - - 2413 DGU - - - - - 2414 SE (157,900.038) (147,992,801) (9.907,237) (4,512) (9,911,749) 2415 SO (80,951,457) (76,386,257) (4,565,200) - (4,565.200) 2416 CN (7.957,929) (7,650,897) (307,031) - (307.031) 2417 SG (64,136,052) (60,378,094) (3,757,957) 9,281 (3,748,676) 2418 DEU - - - 2419 SSGCT (47,440) (44,657) (2.783) - (2,783) 2420 SSGCN (2,027,256) (1,914,987) (112,270) - (112,270) 2421 Remove Capital Leases - - - - 2422 Total General Depreciation by Factor (476,250,664) (447,006,030) (29,244,634) 4,769 (29,239,865) 2423 2424 2425 Total Accum Depreciation - Plant In Service BIT (7,046,190,115) (6,639,872,928) (406,317,187) 444,726 (405,872,460) 2426 11 iSP Accum Prov for Amort-Steam 2427 P SG - - - - - 2428 P SSGCT - - - - 2429 818 - - - - - 2430 2431 2432 1113P Accum Prov for Amort-General 2433 G-SITUS 5 (13,147,209) (13,147,209) - - - 2434 COST CN (2,997,910) (2,882,245) (115,665) - (115,665) 2435 I-SG SG - - - - - 2436 PTD 50 (11,883,506) (11,213,345) (670,162) - (670,162) 2437 P SE - - - - - 2438 818 (28,028,625) (27,242,799) (785,827) 2439 0 REVISED PROTOCOL Page 10.39 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUPIC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2440 2441 111 HP Accum Prov for Amort-Hydro P SO - - - - P SO - - - - - 4 P SO (343,437) (323,314) (20,123) - (20,123) 2445 P SO (483,468) (455,139) (28,328) - (28,328) 2446 818 (826,905) (778,454) (48,451) - (48,451) 2447 2448 2449 1111P Accum Prov for Amort-Intangible Plant 2450 1-SITUS S (1,175,966) (398,753) (777,213) - (777,213) 2451 P SG - - - - - 2452 P SO (366,155) (344,700) (21,454) - (21,454) 2453 P SE (1,620,448) (1,518,775) (101,673) - (101,673) 2454 I-SO SO (46,823,241) (44,079,702) (2,743,539) (5,470) (2,749,008) 2455 I-SO 50 (24,955,200) (23,492,987) (1,462,213) - (1,462,213) 2456 I-SO SO (3,677,510) (3,462,032) (215,478) - (215,478) 2457 CUST CN (100,780,296) (96,892,008) (3,888,288) - (3,888,288) 2458 P SSGCT - - - - - 2459 P SSGCH (248,591) (234,824) (13,767) - (13,767) 2460 PTD SO (273,680,286) (258,246,280) (15,434,006) - (15,434,006) 2461 B18 (453,327,693) (428,670,062) (24,657,631) (5,470) (24,663,101) 2462 1111P Loss Non-Utility Plant 2463 NUTIL 0TH - - - - - 2464 (453,327,693) (428,670,062) (24,657,631) (5,470) (24,663,101) 2465 2466 111390 Accum Amtr - Capital Lease 2467 0-SITUS S (5,407,540) (5,407,540) - - - 2468 P SO (4,851,831) (4,567,545) (284,286) - (284,286) 2469 P10 SO 754,782 712,216 42,565 - 42,565 2470 (9,504,589) (9,262,869) (241,721) - (241,721) 2471 2472 Remove Capital Lease Amtr 9,504,589 9,262,869 241,721 - 241,721 2473 2474 Total Accum Provision for Amortization B18 (482,183,223) (456,691,314) (25,491,909) (5,470) (25,497,379) 2475 2476 46 Summary of Amortization by Factor 2480 S (19,730,715) (18,953,502) (777,213) - (777,213) 2481 DGP - - - - - 2482 DGU - - - - 2483 SE (1,620,448) (1,518,775) (101.673) - (101,673) 2484 SO (284,809,011) (268,747,408) (16,061,602) - (16,061,602) 2485 CN (103,778,206) (99,774,253) (4,003,953) - (4,003,953) 2486 SSOCT - - - - - 2487 SSGCH (248,591) (234,824) (13,767) - (13,767) 2488 SO (81,500,842) (76,725,421) (4,775,421) (5,470) (4,780,891) 2489 Less Capital Lease 9,504,589 9,262,889 241,721 - 241,721 2490 Total Provision For Amortization by Factor (482,183,223) (458,691,314) (25,491,909) (5,470) (25,497,379) 0 Rocky Mountain Power Page 11.1 RESULTS OF OPERATIONS USER SPECIFIC INFORMATION STATE: IDAHO PERIOD: DECEMBER 2011 FILE: JAM ID Dec2011 ROO PREPARED BY: Revenue Requirement Department DATE: 4/2412012 TIME: 4:49:37 PM TYPE OF RATE BASE: Year-End ALLOCATION METHOD: ROLLED-IN FERC JURISDICTION: Separate Jurisdiction 8 OR 12 CP: 12 Coincidental Peaks DEMAND % 75% Demand ENERGY % 25% Energy. TAX INFORMATION TAX RATE ASSUMPTIONS: TAX RATE FEDERAL RATE .35.00% STATE EFFECTIVE RATE 4.54% TAX GROSS UP FACTOR 1.615 FEDERAL/STATE COMBINED RATE 37.951% CAPITAL STRUCTURE INFORMATION LJ CAPITAL . EMBEDDED WEIGHTED STRUCTURE COST COST DEBT 47.50% 5.75% 2.731% PREFERRED 0.30% 5.43% 0.016% COMMON 52.20% 9.90% 5.168% 100.000/0 7.915% OTHER INFORMATION The capital structure is calculated using the five quarter average from 12131/2010 to 12/31/2011. ROLLED-IN Page 11.2 Year-End RESULTS OF OPERATIONS SUMMARY . UNADJUSTED RESULTS IDAHO Description of Account Summary: Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL 1 Operating Revenues 2 General Business Revenues 10.3 3933368,602 3,703,159,861 230,208,741 9,111,360 239,320,102 3 Interdepartmental 10.3 0 0 0 0 0 4 Special Sales 10.3 351,792,369 331,744,469 20,047,900 14,100,755 34,148,655 5 Other Operating Revenues 10.4 268,585,345 251,675,428 16,909,917 (3,185,415) 13,724,502 6 Total Operating Revenues 10.4 4,553,746,316 4,286,579,759 267,166,558 20,826,700 287,193,258 7 8 Operating Expenses: 9 Steam Production 10.5 1,014,895,992 952,434,501 62,481,491 4,878,540 67,340,030 10 Nuclear Production 10.6 0 0 0 0 0 11 Hydra Production 10.7 40,715,215 38,329,567 2,385,648 184,323 2,569,971 12 Other Power Supply 1019 891,708,276 836,939,600 54,768,676 24,262,926 79,031,602 13 Transmission 10.10 204,716,008 192,686,729 12.029,279 27,217 12,056,496 14 Distribution 10.12 215,100,771 203,370,322 11,730,449 118,596 11,849,045 15 Customer Accounting 10.12 95,943,790 91,495,671 4,448,118 234,489 4,682,607 16 Customer Service& Infor 10.13 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124,934 17 Sales 10.13 0 0 0 0 0 18 Administrative & General 10.14 153,386,639 144,093,716 9,292,922 1,626,369 10,919,291 19 20 Total 0 & M Expenses 10.14 2,725,979,073 2,562,371,905 163,607,168 25,966,808 189,573,977 21 22 Depreciation 10.16 538,526,724 508,646,462 29,880,262 748,631 30,628,893 23 Amortization 10.17 51,952,102 49,172,799 2,779,303 70,132 2,849,435 24 Taxes Other Than Income 10.17 151,699,035 144,773,878 6,925,157 622,605 7,547,763 25 Income Taxes - Federal 10.20 (241,182,029) (229,746,933) (11,435,096) (9,790,142) (21,225,238) 26 Income Taxes - State 10.20 (23.289,291) (22,291,164) (998,127) (1,356,974) (2,355,102) 27 Income Taxes - Del Net 10.19 482,315,070 457,319,002 24,996,068 8,868,561 33,864,630 28 Investment Tax Credit Adj. 10.17 (1,874,204) (1,660,166) (214,038) 0 (214,038) 29 Misc Revenue & Expense 10.4 (636,383) (597,167) (39,216) (544,434) (583,650) 30 31 Total Operating Expenses 10.20 3,683,490,098 3,467,988,617 215,501,481 24,585,187 240,086,668 32 06 3 Operating Revenue for Return 870.256.218 818,591,142 51,665,077 (4,558,487) 47.106,589 Rate Base: Electric Plant in Service 10.30 22,707,602,071 21,425,278,316 1,282,323,755 42,428,640 1,324,752,395 37 Plant Held for Future Use 10.31 46,358,284 43,012,320 2,345,964 (2,345,964) (0) 38 Misc Deferred Debits 10.33 276,399,800 271,307,190 5,092,609 . (46,349) 5,046,260 39 Elec Plant Acq Adj 10.31 51,806,273 48,770,761 3,035,512 0 3,035,512 40 Nuclear Fuel 10.31 0 0 0 0 0 41 Prepayments . 10.32 43,434,652 40,913,808 2,520,844 0 2,520844 42 Fuel Stock 10.32 232,091,078 217,528,818 14,562,260 192,304 14,754,563 43 Material & Supplies 10.32 196,291,767 184760,9.32 11,530,835 0 11,530,835 44 Working Capital 10.33 75,400,792 71,249,903 4,150,888 183,102 4,333,990 45 Weatherization Loans 10.31 (1,415,251) (4,298,815) 2,881,564 0 2,881,564 46 Miscellaneous Rate Base 10.34. 0 0 0 0 0 47 48 Total Electrib Plant 23,626,969,465 22,298,525,235 1328,444,230 40,411,732 1,368,855,962 49 50 Rate Base Deductions: 51 Accum Prov For Depr 10.38 (7,046,190,115) (6,639,319,426) (406,870,689) 444.726 (406,425,963) 52 Accum Prov For Amort 10.39 (482,183,223) (456,668,575) (25,514,648) (5,470) (25,520,118) 53 Accum Oaf Income Taxes 10.35 (3,304773,932) (3,119,751,639) (185,022,293) (5.638,839) (190,661,132) 54 UnamortIzed ITC 10.35 (4,045,318) (4,009,196) (36,122) (84.663) (120,785) 55 Customer Adv for Const 10.34 (25,683,273) (24,190,806) (1,492,467) 557,848 (934,619) 56 Customer Service Deposits 18.34 0 0 0 0 0 57 Misc. Rate Base Deductions 10.34 (83,114,371) (81,383,084) (1,731,367) (1,036,659) (2,768,026) 58 59 Total Rate Base Deductions (10,945,990,233) (10.325,322,647) (620,667,585) (5,763,057) (626,430,643) 60 61 Total Rate Base 12,680,979,232 11,973,202,587 707,776,845 34,648,675 742,425,320 62 63 Return on Rate Base . 6.863% 7.300% 6.345% 64 . 65 Return on Equity 7.884% 8.721% 8.892% 66 Net Power Costs 1,285,380,506 79,895,863 92,023,918 67 100 Basis Points in Equity: 68 Revenue Requirement impact 106,681,351 5,954,317 . 6,245,806 0 Rate Base Decrease (896,377,734) (47,235,603) (56,436,330) ROLLED-IN Page 11.3 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 70 Sales to Ultimate Customers 1 440 Residential Sales s 0 S 1,490,684,456 1,423,131,204 67,533,252 686,982 68,200,234 74 BI 1,490,664456 1,423,131,204 87,533.252 666,982 68,200,234 75 76 442 Commercial & Industrial Sales 77 0 S 2,402,988,738 2,240,811,576 162,177,162 8451,046 170,628,209 78 P SE - - - - 79 PT SO - - 80 81 82 81 2,402,988,738 2,240,811,576 162,177,162 8,451,046 170,628,209 83 84 444 Public Street & Highway Lighting 85 0 S 20,409,578 19,911,251 498,327 (6,668) 491,659 86 0 50 - - - - 87 81 20,409,578 19,911,251 498,327 (6,668) 491,659 88 89 445 Other Sales to Public Authority 90 0 S 19,305,830 19,305,830 - - 91 92 Bi 19,305,830 19,305,830 - - 93 94 448 Interdepartmental 95 DPW S - - - - - 96 GP SO - - - - 97 Bi - - - - 98 99 Total Sales to Ultimate Customers BI 3,933,368,602 3,703,159,861 230,208,741 9,111,360 239,320,102 100 101 102 103 447 Sales for Resale-Non NPC 104 P S 9,698,424 9,698,424 - - - 105 9,698,424 9,698,424 - - - 106 447NPC Sales for Resale-NPC P SO 341,272,116 321,275781 19,996,335 14,152,319 34,148,655 • 9 P SE 821,829 770,264 51,565 (51,565) - 110 . P SO - - - - 111 342,093,945 322,046,045 20,047,900 14,100,755 34,148,655 112 113 . Total Sales for Resale 81 351,792,369 331,744,469 20,047,900 14.100,755 34,148,655 114 115 449 Provision for Rate Refund 116 P S - - - - - 117 P SO - - - - - 118 119 __________________________________ 120 Bi - - - - 121 122 Total Sales from Electricity BI 4,285,160,972 4,034,904,330 250,256,641 23,212,115. 273,468,756 123 450 Forfeited Discounts & Interest 124 CUST S 8,445,905 8,029,834 416,071 - 416,071 125 CUST SO - - - - - 126 81 8,445,905 8,029,834 416,071 - 416,071 127 128 451 Misc Electric Revenue 129 CUST 5 6,202,307 6,106,406 95,901 - 95,901 130 OP SO - - . - - 131 OP SO 1.199 • 1,132 68 - 68 132 81 6,203,507 6,107,538 95,969 - 95,969 133 134 453 Water Sales 135 P SG 94,874 • 89,315 5,559 - 5,559 136 . B1 94,874 89,315 5,559 - 5,559 137 138 454 Rent of Electric Property 139 DPW S 10,851,143 10,655,326 195,818 - 195,818 140 T SO 5,759,515 5,422,045 337,470 - 337,470 141 T SO - - - - - OP SO 3,558,707 3,357,743 200,964 - 200,964 81 20,169,365 19,435,113 734,252 - 734,252 145 ROLLED-IN Page 11.4 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 146 47 456 Other Electric Revenue DMSC S 58,661,701 53,304,726 5,356,975 (5,356,975) - CUST CN - - - - - 150 OTHSE SE 11,310,452 10,600,792 709,660 (36,071) 673,589 151 OTHSO SO 142,330 134,293 8,038 - 8,038 152 OTHSGR SG 163,557,211 153,973,818 9,583,393 2,207,631 11,791,024 153 154 155 BI 233,671,695 218,013,629 15,658,066 (3,185,415) 12,472,651 156 157 Total Other Electric Revenues BI 268,585,345 251,675,428 16,909,917 (3,185,415) 13,724,502 158 159 Total Electric Operating Revenues BI 4,553,746,316 4,286,579,759 267,166,558 20,026,700 287,193,258 160 161 Summary of Revenues by Factor 162 S 4,027228083 3,790,954,577 236,273,506 3,754,385 240,027,891 163 CN - - - 164 SE 12,132,281 11,371,057 761,225 (87,635) 673,589 165 SO 3,702,236 3,493,167 209,069 - 209,069 166 SG 510,683,715 480,760,958 29,922,758 16,359,950 46,282,708 167 DGP - - - - - 168 169 Total Electric Operating Revenues 4553,746,316 4,286,579,759 267,166,558 20,026,700 287,193,258 170 Miscellaneous Revenues 171 41160 Gain on Sale of Utility Plant - CR 172 DPW S - - - - 173 1 SG - - - - 174 G SO - - - - 175 T SG - - - - 176 P SG - - - - - 177 61 - - - - - 178 179 41170 Loss on Sale of Utility Plant 180 DPW S - - - - - 181 7 SG - - - - 2 61 - - - - - 085 4118 Gain from Emission Allowances P S - - 186 P SE (164,750) (154,413) (10,337) (507.993) (518,330) 187 61 (164,750) (154,413) (10,337) (507,993) (518,330) 188 189 41181 Gain from Disposition of NOX Credits 190 P SE - - - - - 191 61 - - - - - 192 193 4194 Impact Housing Interest Income 194 P SC - - - - - 195 B1 - - • - 196 197 421 (Gain) / Loss on Sale of Utility Plant 198 DPW S 38,756 38,756 - - - 199 1 SG - - - - - 200 T SC (26,947) (25,368) (1,579) - (1,579) 201 PTO CN - - - - - 202 PTO SO (483,442) (456,141) (27,300) 26,247 (1,054) 203 P SC - - - (62,688) (62,688) 204 BI (471,633) (442,753) (28,879) (36,442) (65,321) 205 206 Total Miscellaneous Revenues (636,383) (597,167) (39,216) (544,434) (583,650) 207 Miscellaneous Expenses 208 4311 Interest on Customer Deposits 209 CUST S - - - - - 210 Bi - - - - - 211 Total Miscellaneous Expenses - - - - - 212 213 Net Misc Revenue and Expense 61 (636,383) (597,167) (39,216) (544,434) (583,650) 214 0 ROLLED-IN Page 11.5 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 215 500 Operation Supervision & Engineering 192L1 P SG 17,070,212 16,070,008 1,000,204 (7,477) 992,727 P SG 2,321,400 2,185,381 136,019 - 136,019 19 62 19,391,612 18,255,389 1,136,223 (71477) 1,128,746 220 501 Fuel Related-Non NPC 221 P SE 18,026,897 16,895,823 1,131,075 6 1,131,081 222. P SE - - - - - .223 P SE - - - - - 224 P SE - - - - - 225 P SE 2,953613 2,768,292 185,321 - 185,321 226 82 20,980,510 19,664,115 1,316,395 6 1,318,401 227 228 501NPC Fuel Related-NPC 229 P S 250,944 177,899 73,045 (73,045) - 230 P SE 631,259,025 591,651,480 39,607,545 4,696,501 44,304,046 231 P SE - - . - . - - 232 P SE - - - - - 233 P SE 51,808,627 . 48,557,961 3,250,666 - 3,250,666 234 82 683,318,596 640,387,340 42,931,256 4,623,456 47,554,712 235 236 Total Fuel Related . 704,299,106 660,051,455 44,247,651 4,623,462 48,871,114 237 238 502 Steam Expenses 239 P SG 29,674,171 27,935,457 1,738,714 - 1,738,714 240 P SG 8,463,931 7,968,000 495,932 - 495,932 241 82 38,138,103 35,903,457 2,234,646 - 2,234,646 242 243 503 Steam From Other Sources-Non-NPC 244 P SE 245 . . 82 246 247 503NPC Steam From Other Sources-NPC 248 P SE 3,583,830 3,358,967 224,863 (8,077) 216,786 249 B2 3,583,830 3,358,967 224,863 (8.077) 216,786 250 251 505 Electric Expenses P SG 3,046,809. . 2,868,285 178,523 - 178,523 P SG 1,143,719 1,076,705 67,015 - 67,015 4 62 4,190,528 3,944,990 245,538 - 245,538 255 256 506 Misc. Steam Expense 257 . P . SG . 51,029,619 48,039,614 2.990,005 - 2,990,005 258 P SE ... . - . - . - - 259 P SG 1,677,540 1,579,247 98,293 - 98,293 260 82 52,707,159 49,618,861 3,088,298 - 3,088,298 261 262 507 Rents 263 P SG 277,031 260,798 16,232 - 18,232 264 P SG . 623 587 37 - 37 265 82 277,654 261,385 16,269 - 16,269 266 267 510 Maint Supervision & Engineering 268 P SG 4,356,103 4,100,863 255,239 (363,941) (108,701) 269 P SG 2,009,198 1,891,472 117,726 - 117,726 270 B2 6,365,300 5,992,335 372,965 (363,941) . 9,025 271 272 273 274 511 Maintenance of Structures 275 P . SG 22,951,084 21,606,299 1,344,785 - 1,344,785 276 . P . SG 645,306 607,495 37,811 - 37,811 277 . 82 23,596,390 22,213,794 1,382,596 - 1,382,596 278 279 512 Maintenance of Boiler Plant 280 P SG 104,141,439 98,039,425 6,102,014 634,572 6,736,586 281 P SG 4,986,755 4,694,564 292,192 - 292,192 282 62 109,128,184 102,733,989 6.394,205 634,572 7,028,777 283 284 513 Maintenance of Electric Plant 285 P SG 39,206,701 36,909,442 2,297,259 - 2,297,259 286 . P SG 692,107 651,554 40,553 - 40,553 0 82 39,898,808 37,560,996 2.337,812 - 2,337,812 514 Maintenance of Misc. Steam Plant 290 P SG 11,249,896 10,590,725 659,171 - 659,171 291 P . SG . 2,069,412 1,948,158 121,254 - 121,254 292 B2 13,319,308 12.538,882 780,425 - 780,425 293 294 Total Steam Power Generation 82 1,014,895,992 952,434,501 62,461,491 4,878,540 67,340,030 ROLLED-IN Page 11.6 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 295 517 Operation Super & Engineering P SO : B2 299 518 Nuclear Fuel Expense 300 P SE - - - - - 301 302 B2 - - - - - 303 304 519 Coolants and Water 305 P SO - - - - 306 B2 - - - - - 307 308 520 Steam Expenses 309 P SO - - - - - 310 B2 - - - - - 311 312 313 314 523 Electric Expenses 315 P SO - - - - 316 82 - - - - - 317 318 524 Misc. Nuclear Expenses 319 P SO - - - - - 320 B2 - - - - - 321 322 528 Maintenance Super & Engineering 323 P SO - - - - - 324 B2 - - - - - 325 326 529 Maintenance of Structures 327 P SO - - - - - 328 82 - - - - - 329 330 530 Maintenance of Reactor Plant 331 P SO - - - - - B2 - - - - - 4 531 Maintenance of Electric Plant 335 P SO - - - - - 336 82 - - - - - 337 338 532 Maintenance of Misc Nuclear 339 P SO - • - - 340 82 - - - - - 341 342 Total Nuclear Power Generation B2 - - - - - 343 344 535 Operation Super & Engineering 345 P DOP - - - - - 346 P SG 4,810,569 4,528,701 281,868 170,494 452,363 347 P SC (1,023,566) (963,592) (59,974) - (59,974) 348 349 82 3,787,003 3,565,109 221,894 170,494 392,388 350 351 536 Water For Power 352 P DOP - - - - - 353 P SO 257,504 242,416 15,088 - 15,088 354 P SC - - - - - 355 356 B2 257,504 242,416 15,088 - 15,088 357 L ROLLED-IN Page 11.7 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 358 537 Hydraulic Expenses 59 P DGP - - - - - P SG 3,435,505 3,234,207 201,298 31,960 233,258 P SG 261,176 245,873 15,303 - 15,303 362 363 32 3,696,682 3,480,080 216,602 31,960 248,562 364 365 538 Electric Expenses 366 P DGP - - - - 367 P SG - - - - - 368 P SG - - - - - 369 370 82 - - - - - 371 372 539 Misc. Hydro Expenses 373 P DGP - - - - - 374 P SG 17,115,198 16,112,358 1,002,840 (17,458) 985,381 375 P SG 7,285,781 6,858,882 426,900 - 426,900 376 377 378 82 24,400,979 22,971,239 1,429,739 (17,458) 1,412,281 379 380 540 Rents (Hydro Generation) 381 P DGP - - - - - 382 P SG (412,944) (388,748) (24,196) (8) (24,204) 383 P SG 8,439 7,945 494 - 494 384 385 82 (404,504) (380,803) (23,701) (8) (23,710) 386 387 541 Maint Supervision & Engineering 388 P DGP - - - - 389 P SG 1,891 1.780 111 390 P SG - - - -. - 391 392 82 1,891 1,780 111 393 394 542 Maintenance of Structures P DGP - - - - - P SG 858,900 808.574 50,326 - 50,326 7 P SG 171,219 161,186 10,032 - 10,032 398 399 82 1,030,119 969,761 60,358 - 60,358 400 401 402 403 404 543 Maintenance of Dams & Waterways 405 P DGP - - - - - 406 P SG 1,754.988 1,652,157 102,831 - 102,831 407 P SG 675,125 635,567 39,558 - 39,558 408 409 82 2,430,112 2,287,724 142,389 - 142,389 410 411 544 Maintenance of Electric Plant 412 P DGP - - - - - 413 P SG 2,117,532 1,993,458 124,074 - 124,074 414 P SG 436,217 410,657 25,559 - 25,559 415 416 32 2,553,749 2,404,115 149,633 - 149,633 417 418 545 Maintenance of Misc. Hydro Plant 419 P DGP - - - - - 420 P SG 2,152,267 2,026,158 126,109 (664) 125,444 421 P SG 809,414 761,988 47,426 - 47,426 422 423 82 2,961,681 2.788,146 173,535 (664) 172,871 424 - 425 Total Hydraulic Power Generation 82 40,715,215 38,329,567 2,385,648 184,323 2,569,971 0 ROLLED-IN Page 11.8 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT .DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 426 546 Operation Super & Engineering P SG 429,811 404,627 25,184 - 25,184 P SC - - - - - 003 82 429,811 404,627 25,184 - 25,184 431 432 547 Fuel-Non-NPC 433 P SE - - - - - 434 P SE - - - - - 435 82 - - - - - 436 437 547NPC Fuel-NPC 438 P SE 355,560,076 333,250,911 22,309,165 4,624,189 26,933,354 439 P SE 11,760,826 11,022,908 737,918 - 737,918 440 82 367,320,902 344,273,819 23,047,083 4,624,189 27,671,272 441 442 548 Generation Expense 443 P Sc 14,419,959 13,575,043 844,916 (55,479) 789,437 444 P Sc 948,475 892,900 55,574 - 55,574 445 B2 15,368,434 14,467,943 900,491 (55,479) 8451011 446 447 549 Miscellaneous Other 448 p SG 4,436,535 4,176,583 259,952 27,382 287,334 449 P Sc 16,853,096 15,865,613 987,482 223,852 1,211,334 450 B2 21,289,631 20,042,196 1,247,434 251,234 1,498,668 451 452 453 454 455 550 Rents 456 P Sc 276,397 260,202 16,195 - 16,195 457 P SG 3,977,470 3,744,418 233.054 - 233,054 458 B2 4,253,868 4,004,619 249,249 - 249,249 459 460 551 Maint Supervision & Engineering 461 p Sc - - - - - 462 B2 - - - - - 0 552 Maintenance of Structures P SG 2,790,018 2,626,541 163,477 - 163,477 466 P Sc 148,930 140,204 8,726 - 8,726 467 82 2,938,948 2,766,745 172.203 - 172,203 468 469 553 Maint of Generation & Electric Plant 470 P SC 6,686,860 6,295,053 391,807 (57,720) 334,087 471 p Sc 3,299,935 3,106,580 193,355 - 193,355 472 p Sc 931,802 877,205 54,598 - 54,598 473 B2 10,918,597 10,278,838 639,759 (57,720) 582,039 474 475 554 Maintenance of Misc. Other 476 P SC 1,064,215 1,001,859 62,356 (70,617) (8,261) 477 P Sc 3,459,132 3,256,449 202,683 - 202,683 478 P Sc 260,390 245,132 15,257 - 15,257 479 82 4,783,736 4,503,440 280.296 (70,617) 209,679 480 481 Total Other Power Generation B2 427,303,927 400,742,227 26,561,700 4,691,607 31,253,307 482 483 484 555 Purchased Power-Non NPC 485 DMSC S 486 487 488 555NPC Purchased Power-NPC 489 p SG 490 p SE 491 Seasonal Cc SG 492 DGP 493 494 495 Total Purchased Power 496 497 556 System Control & Load Dispatch 0 P Sc 501 502 (36,755,000) (35,484,162) (1,270,838) 1,270,838 - (36,755,000) (35484,162) (1,270838) 1,270,838 - 406,701,707 382,871,622 23,830,085 16,029,121 39,859,207 28,314,561 26,538,000 1,776,561 886,975 2,663,536 435,016,268 409,409,621 25,606,647 16,916,097 42,522,743 82 398,261,268 373,925,459 24,335,808 18,186,935 .42,522,743 1,744,114 1,641,921 102,194 102,194 82 1,744,114 1,641,921 102,194 - 102,194 ROLLED-IN • Page 11.9 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 503 04 557 Other Expenses P S (183,792) (150,819) (32,973) 975,961 942,988 P SG 59,223,159 55,753,065 3,470,093 678,397 4,148,490 07 P SGCT 1,122,425 1,056,427 65,998 - 65,998 508 P SE 4,237,176 3,971,319 265,856 (269,974) (4,118) 509 P SG - - - - - 510 P TROJP - - - - - 511 512 82 64,398,967 60,629,993 3,768,974 1.384,384 5,153,358 513 514 Embedded Cost Differentials 515 Company Owned Hyd P DGP - - - - 516 Company Owned Hyd P SG - - - - 517 Mid-C Contract P MC - - - - - 518 Mid-C Contract P SG - - - - - 519 Existing QF Contracts P 5 - - - - 520 Existing QF Contracts P SG - - - - - 521 522 - - - - - 523 524 Hydro Endowment Fixed Dollar Proposal 525 Klamath Surcharge Sit P S - - - - - 526 ECD Hydro P 5 - - - - - 527 - - - - - 528 529 Total Other Power Supply B2 464,404,349 436,197,373 28,206,976 19,571,319 47,778,295 530 531 Total Production Expense B2 1,947,319,483 1,827,703,668 119,615,814 29,325,789 148,941,603 532 533 534 Summary of Production Expense by Factor 535 S (36,687,849) (35,457,082) (1,230,767) 2,173,755 942,988 536 SG 875,380,275 824,088,662 51,291,614 17,222,414 68,514,028 537 SE 1,107,504,631 1,038,015,661 69,488,970 9,929,620 79,418,590 538 SNPPH - - - - - TROJP - - - 042 SGCT 1,122,425 1,056,427 65,998 - 65,998 DGP - - - - - DEU - - - - - 543 DEP - - - - - 544 SNPPS - - - - - 545 SNPPO - - - - - 546 DGU - - - - - 547 MC - - - - - 548 SSGCT - - - - - 549 SSECT - - - - - 550 SSGC - - - - - 551 SSGCH - - - - - 552 SSECH - - - - - 553 Total Production Expense by Factor B2 1,947,319 1483 1,827,703,668 119,615,814 29,325,789 148,941,603 554 560 Operation Supervision & Engineering 555 T SG 5,689,657 5,356,280 333,377 (1;474) 331,903 556 557 82 5,689,657 5,356,280 333,377 (1,474) 331,903 558 559 561 Load Dispatching 560 T SG 9,748,552 9,177,350 571,202 - 571,202 561 562 82 9,748,552 9,177,350 571,202 - 571,202 563 562 Station Expense 564 T SG 2,647,395 2,492,275 • 155,120 - 155,120 565 566 B2 2,647,395 2,492,275 155,120 - 155,120 567 568 563 Overhead Line Expense 569 T SG 259,051 243,872 15,179 - 15,179 570 571 B2 259,051 243,872 15,179 - 15,179 572 573 564 Underground Line Expense 574 T SG 0 82 i 1 ROLLED-IN Page 11.10 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 578 565 Transmission of Electricity by Others 1 SG - - - #79 T SE - - - - - 582 583 565NPC Transmission of Electricity by Others-NPC 584 T SG 129982,945 122,366,786 7,616,159 89,294 7,705,453 585 T SE 8,251,910 7,734,154 517,756 (16,149) 501,607 586 138,234,854 130,100,940 8,133,914 73,145 8,207,059 587 588 Total Transmission of Electricity by Others B2 138,234854 130.100.940 8,133,914 73,145 8,207,059 589 590 566 Misc. Transmission Expense 591 T SG 3,568,851 3,359,740 209,112 (54,084) 155,028 592 593 B2 3,568,851 3,359,740 209,112 (54,084) 155,028 594 595 587 Rents - Transmission 596 T SG 2,549,553 2,400,166 149,387 - 149,387 597 598 82 2,549,553 2,400,166 149,387 - 149,387 599 600 568 Maint Supervision & Engineering 601 T SG 2,060,726 1,939,981 120,745 - 120,745 602 603 B2 2,060,726 1,939,981 120.745 - 120,745 604 605 569 Maintenance of Structures 608 T S13 4,579,243 4,310,929 268,314 - 268,314 607 608 82 4,579,243 4,310,929 268,314 - 268,314 609 610 570 Maintenance of Station Equipment 611 T SG 11,231,343 10,573,259 658,084 - 658,084 612 613 B2 11,231,343 10,573,259 658,084 - 658,084 614 571 Maintenance of Overhead Lines 7 T SG 22,369,881 21,059,151 1,310,730 9,630 1,320,360 618 82 22,369,881 21,059,151 1,310,730 9,630 1,320,360 619 620 572 Maintenance of Underground Lines 621 T SC 169,531 159,598 9,933 - 9.933 622 623 B2 169,531 159,598 9,933 - 9,933 624 625 573 Maint of Misc. Transmission Plant 626 T SG 1,607,372 1,513,190 94,182 - 94,182 627 628 82 1,607,372 1,513,190 94,182 - 94,182 629 630 Total Transmission Expense B2 204,716,008 192,686729 12,029,279 27,217 12,056,496 631 632 Summary of Transmission Expense by Factor .633 SE 8,251,910 7,734,154 517,756 (16,149) 501,607 634 SG 196,464,099 184.952,575 11,511,524 43,366 11,554,890 635 SNPT .. - - - - 636 Total Transmission Expense by Factor 204,716,008 192,686,729 12,029,279 27,217 12,056,496 637 580 Operation Supervision & Engineering 638 DPW S 94,870 130,832 (35,962) (1,508) (37,470) 639 DPW SNPD 14,770,334 14,085,025 685,308 (2,347) 682,961 840 B2 14,865,204 14,215,857 649,347 (3,855) 646,492 641 642 581 Load Dispatching 643 DPW S - - - - - 644 DPW SNPD 13,254,105 12,639,146 614,959 - 614,959 645 82 13,254,105 12,639,146 614,959 - . 614,959 846 647 582 Station Expense 648 DPW S 4,168,009 3,875,968 292,041 - 292,041 649 DPW SNPD 38.530 38,742 1,788 - 1,788 82 4,206,539 3,912,710 293,829 - 293,829 ROLLED-IN Page 11.11 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 652 583 Overhead Line Expenses DPW S 6603,923 6,333,599 270,324 - 270,324 40563 DPW SNPD 20,540 19,587 953 - 953 32 6,624,463 6,353,186 271,277 - 271,277 657 584 Underground Line Expense 658 DPW S 145 136 9 - 9 659 DPW SNPD 1,041 993 48 - 48 660 82 1,186 1,129 57 - 57 661 662 585 Street Lighting & Signal Systems 663 DPW S - - - - - 664 DPW SNPD 231,056 220,336 10,720 - 10,720 665 82 231,056 220,336 10,720 - 10,720 666 667 586 Meter Expenses 668 DPW S 6,311,308 5,940,528 370,780 - 370,780 669 DPW SNPD 1,667,483 1,590,116 77,367 - 77,367 670 B2 7,978,791 7,530,644 448,147 - 448,147 671 672 587 Customer Installation Expenses 673 DPW S 13,297,857 12,912,008 385,849 - 385,849 674 DPW SNPD - - - - - 675 B2 13,297,857 12,912,008 385,849 - 385,849 676 677 588 Misc. Distribution Expenses 678 DPW S 1,808,837 1,760,418 48,419 - 48,419 679 DPW SNPD 3,643,614 3,474,559 169,055 - 169,055 680 B2 5,452,452 5,234,977 217,474 - 217,474 681 682 589 Rents 683 DPW S 2,956,151 2,933,453 22,698 - 22,698 684 DPW SNPD 55,658 53,073 2,582 - 2,582 685 B2 3,011,807 2,986,526 25,280 - 25,280 686 687 590 Maine Supervision & Engineering 688 DPW S 908,104 867,016 41,088 - 41,088 SNPD 3,516,465 3,353,309 163,158 - 163,158 If, 82 4,424,569 4,220,325 204,244 - 204,244 692 591 Maintenance of Structures 693 DPW S 2,340,597 2,252,633 87,964 - 87,964 694 DPW SNPD 135,828 129,526 6,302 6,302 695 82 2,476,425 2.382,159 94,266 - 94,266 696 697 592 Maintenance of Station Equipment 698 DPW S 12,415,134 11,543,551 871,583 - 871,583 699 DPW SNPD 1,915,032 1,826,179 88,853 - 88,853 700 B2 14,330,166 13,369,730 960,436 - 960,436 701 593 Maintenance of Overhead Lines 702 DPW S 88,699,563 82,609,113 6.090,451 123,068 6,213,519 703 DPW SNPD 1,192,991 1,137,639 55.352 (617) 54,735 704 B2 89,892,555 83,746,752 6,145,803 122,451 6,268,254 705 706 594 Maintenance of Underground Lines 707 DPW S 22,647,312 21,892,801 754,511 - 754,511 708 DPW SNPD 2,258 2,153 105 - 105 709 82 22,649,570 21,894,954 754,616 - 754,616 710 711 595 Maintenance of Line Transformers 712 DPW S - - - - - 713 DPW SNPD 893,541 852,082 41,458 - 41,458 714 32 893,541 852,082 41,458 41,458 715 716 596 Maint of Street Lighting & Signal Sys. 717 DPW S 4,076,102 3,896,798 179,304 - 179,304 718 DPW SNPD - - - - - 719 B2 4,076,102 3,896,798 179,304 - 179,304 720 0 ROLLED-IN Page 11.12 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 721 597 Maintenance of Meters 22 DPW S 4,767,386 4,394,802 372,584 - 372,584 DPW SNPD 879,818 838,997 40,821 - 40,821 4 B2 5,647,204 5,233,799 413,405 - 413,405 725 726 598 Maint of Misc. Distribution Plant 727 DPW S 2,336,208 2,290,758 45,450 - 45,450 728 DPW SNPD (549,028) (523,554) (25,474) - (25,474) 729 B2 1,787,181 1,767,204 19,977 19,977 730 731 Total Distribution Expense B2 215,100,771 203,370,322 11,730,449 118,596 11,849,045 732 733 734 Summary of Distribution Expense by Factor 735 S 173,431,507 163,634,414 9,797,094 121,560 9,918,654 736 SNPD 41,669,264 39,735,909 1,933,355 (2,964) 1930,391 737 738 Total Distribution Expense by Factor 215,100,771 203,370,322 11,730,449 118,596 11,849,045 739 740 901 Supervision 741 CUST S 1,291 1,291 - - - 742 CUST CN 2,929,022 2,816,015 113,007 - 113,007 743 B2 2930,313 2,817,306 113,007 - 113,007 744 745 902 Meter Reading Expense 746 CUST S 19,598,744 17,948,230 1,650,514 - 1,650,514 747 CUST CN 2,308,808 2,219,730 89,078 - 89,078 748 82 21,907,551 20,167,959 1,739,592 - 1,739,592 749 750 903 Customer Receipts & Collections 751 CUST S 8,256,879 7,842,294 414,585 (2,480) 412,105 752 CUST CN 48,057,514 46,203,367 1,854,147 (2.630) 1,851,517 753 B2 56,314,393 54,045,661 2,268,732 (5,110) 2,263,622 754 755 904 Uncollectlble Accounts 756 CUST S 13,935,588 13,641 .650 293,938 239,599 533,537 757 P SG - - - - - CUST CN 650,822 625,712 25,110 - 25,110 0 B2 14,586,410 14,267,362 319,048 239,599 558,646 761 905 Misc. Customer Accounts Expense 762 CUST S 4,513 4,513 - - - 763 CUST CN 200,610 192,870 7,740 - 7,740 764 82 205,123 197,383 7,740 7,740 765 766 Total Customer Accounts Expense B2 95,943,790 91,495,671 4,448,118 234,489 4,682,607 767 768 Summary of Customer Accts Exp by Factor 769 S 41,797,D14 39,437,977 2,359,037 237,119 2,596,155 770 CN 54,146,776 52,057,694 2,089,082 (2,630) 2,086,452 771 SG - - - - - 772 Total Customer Accounts Expense by Factor 95,94.3,790 91,495,671 4,448,118 234,4.59 4,682,607 773 774 907 Supervision 775 CUST S - - - - 776 CUST CN 302,254 290,593 11,862 - 11,662 777 B2 302,254 290,593 11,662 - 11,662 778 779 908 Customer Assistance 780 CUST S 102,111,967 95,908,163 6,203,803 (5,357,749) 846,054 781 CUST CN 1,833,725 1,762,976 70.748 (160) 70,588 782 783 784 B2 103,945,691 97,671,140 6,274,552 (5,357,910) 916,642 785 0 ROLLED-IN Page 11.13 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 786 909 Informational & Instructional Adv 7 COST S 488,059 467,968 20,091 - 20,091 COST CN 4,593,204 4,415,990 177,214 (7,742) 169,472 62 5,081,263 4,883,958 197,305 (7,742) 189,563 790 791 910 Misc. Customer Service 792 CUST S - - - - - 793 COST CN 183,174 176,107 7,067 - 7,067 794 795 62 183,174 176,107 7,067 - 7,067 796 797 Total Customer Service Expense 82 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124,934 798 799 800 Summary of Customer Service Exp by Factor 801 S 102,600,026 96,376,131 6,223,894 (5,357,749) 866,145 802 CN 6,912,357 6,645,666 266,691 (7,903) 258,789 803 804 Total Customer Service Expense by Factor B2 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124.934 805 806 807 911 Supervision 808 COST S - - - - 809 COST CN - - - - - 810 B2 - - - - - 811 812 912 Demonstration & Selling Expense 813 COST S - - - - - 814 COST CN - - - - - 815 B2 - - - - 816 817 913 Advertising Expense 818 COST S - - - - - 819 COST CN - - - - - 820 62 - - - - - 821 822 916 Misc. Sales Expense ' COST S - - - - COST CN - - - - - 82 - - - - - 826 827 Total Sales Expense B2 - - - - 828 829 830 Total Sales Expense by Factor 831 S - - - - - 832 CN 833 Total Sales Expense by Factor - - - - - 834 835 Total Customer Service Exp Including Sales B2 109,512,383 103,021,797 6,490,586 (5,365,652) 1,124,934 836 920 Administrative & General Salaries 837 PTD S (6,377,756) (6,377,756) - (785) (785) 838 COST CN - - - - - 839 PTO SO 74,526,532 70,317,935 4,208,597 (8,732) 4,199,865 840 62 68,148,776 63,940,179 4,208,597 (9,516) 4,199,080 841 842 921 Office Supplies & expenses 843 PTO S 181,129 173,158 7,970 - 7,970 844 COST CN - - - 845 PTD SO 9,149,484 8,632,803 516,682 (1,647) 515,034 846 B2 9,330,613 8,805,961 524,652 (1,647) 523,005 847 848 922 A&G Expenses Transferred 849 RID S - - - - - 850 COST CN - - - - - 851 PTO SO (29,007,646) (27,369,552) (1,638,094) - (1,638,094) 852 82 (29,007,646) (27.369,552) (1,638,094) - (1,638,094) 853 0 ROLLED-IN Page 11.14 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 854 923 Outside Services 5 PTO S 220,854 220,254 601 (401) 200 GUST CN - - - - - PTO SO 9.969,205 9406,233 562,972 159,834 722,807 858 B2 10,190,059 9,626,486 563,573 159.434 723,007 859 860 924 Property Insurance 861 PT S 6,162,212 6,074,000 88,212 (88,212) - 862 PT SG - - - 109,925 109,925 863 PM so 18,822,602 17,759,668 1,062.933 (552,577) 510,356 864 B2 24,984,814 23,833,668 1,151.145 (530,864) 620,281 865 866 925 Injuries & Damages 867 PTO SO 7,284,849 6,873,465 411,384 35,189 446,573 868 B2 7,284,849 6,873,465 411,384 35,189 446,573 869 870 926 Employee Pensions & Benefits 871 LABOR S - - - - - 872 CUST CN - - - - 873 LABOR SO - - - - - 874 82 - - - - - 875 876 927 Franchise Requirements 877 DMSC S - - - - 878 DMSC SO - - - - - 879 82 - - - - - 880 881 . 928 Regulatory Commission Expense 882 DMSC S 17,195,172 15,611,275 1,583,897 13,330 1,597,226 883 GUST CN - - - - - 884 DMSC SO 2,815,757 2,656,748 159,009 - 159,009 885 FERC SG 1,848,171 1,737,997 108,174 - 108,174 886 82 21,857,100 20,006,021 1,851,079 13,330 1,864,409 887 888 929 Duplicate Charges 889 LABOR S - - - - 890 LABOR SO (6,095,429) (5,751,213) (344,216) - (344,216) 10 82 (6,095,429) (5,751,213) (344,216) - (344,216) 930 Misc General Expenses 894 PTD S 224,579 221,079 3,500 (3,500) - 895 CUST CN - - - - - 896 P SG 1,449 1,364 85 204,998 205,083 897 LABOR SO 15,492,651 14,617.763 874,887 1,759,193 2,634,081 898 B2 15,718,679 14,840,206 878,472 1,960,691 2,839,163 899 900 931 Rents 901 PTO S 1,171,724 1,170,860 864 - 864 902 PTO SO 5,442,956 5,135,586 307,370 - 307,370 903 B2 6,614,680 6,306,446 308,234 - 308,234 904 905 935 Maintenance of General Plant 906 G S 491,932 461,700 30,231 - 30,231 907 GUST CN - - - - - 908 G SO 23,868,212 22.520,347 1,347,865 (247) 1,347,618 909 B2 24,360,144 22,982,048 1,378,096 (247) 1,377,849 910 911 Total Administrative & General Expense B2 153,386,639 144,093,716 9,292,922 1,626,369 10,919,291 912 913 Summary of A&G Expense by Factor 914 S 19,269,845 17,554,570 1,715,275 (79.568) 1,635,707 915 SO 132,269,173 124,799,785 7,469,389 1,391,014 8,860,402 916 SG 1,847,620 1,739,361 108,259 314,923 423,182 917 CN - - - 918 Total A&G Expense by Factor 153,386,639 1441093,716 9,292,922 1626,369 10,919,291 919 ________ 920 Total O&M Expense B2 2,725,979,073 2,562,371,905 163,607,168 25,966,808 189,573,977 0 ROLLED-IN Page 11.15 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 921 403SP Steam Depreciation 2 P SO 21,215,895 19,972,781 1243,114 - 1,243,114 P SG 24,498,302 23,062,881 1,435,442 - 1,435,442 P SO 77,213,643 72,689,424 4,524,219 718,512 5,242,731 925 P SO 7,865,083 7,404,240 460,843 - 460,843 926 . 83 130,792,923 123,129,305 7,663,618 718,512 8,382,130 927 928 403NP Nuclear Depreciation 929 P SG - - - - - 930 B3 931 932 403HP Hydro Depreciation 933 P SO 3,760,232 3,539,907 220,325 - 220,325 934 P SO 995,803 937,455 58,348 - 58,348 935 p SO 12,305,805 11,584,765 721,040 131,679 852,720 936 p SO 3,903,261 3,674,555 228,706 - 228,706 937 83 20,965,101 19,736,682 1,228,419 131,679 1,360,098 938 939 4030P Other Production Depreciation 940 P SG 120,782 113.705 7,077 - 7,077 941 p SO 32,071,338 30,192,165 1,879,173 (21,602) 1,857,570 942 p SO . 2,623,085 2,469,390 153,696 - 153,696 943 P SO 80,798,658 76,064,380 4,734,278 - 4,734,278 944 83 115,613,863 108,839,640 6,774,223 (21,602) 8,752,621 945 946 403TP Transmission Depreciation 947 1 . SO 11,038,010 10,391,254 646,756 - 846,756 948 . T SO 12,421,828 11,693,989 727,839 - 727,839 949 T SO 61,178,199 57593,553 3,584,646 (81,158) 3,503,488 950 83 84,638,037 79,678,796 4,959,241 (81,158) 4,878,082 951 952 953 954 403 Distribution Depreciation 955 360 Land S 325,929 307,720 18,209 - 18,209 956 361 structures DPW S 1,294,356 1,265,955 28,401 - 28,401 957 362 SonEqpmrt DPW S 18,761,340 18,099,082 662,258 662,258 ' 363 storage Btty Eq. DPW 5 - . - . - - 364 Poies&Towers DPW S 35,424,292 33,171,394 2,252,898 - 2,252,898 0 365 01-1 Conductors DPW S 19,665,233 18,683,115 982,118 982,118 961 366 UCConduit DPW S 7,967,798 7,799,071 168,727 - 168,727 962 367 uGConductor DPW S 17,786,466 17,294,038 492,427 - 492,427 963 368 Unerrans DPW S 28,271,296 26,767,311 1,503,986 - 1,503,986 964 369 Seivices DPW 5 12,036,330 11,471,379 564,951 564,951 965 370 Meters DPW S 6,168,560 5,721,074 447,486 - 447,486 966 371 int cut pren, DPW S 484,505 476,752 7,754 - 7,754 967 372 LeaSed Propely DPW 5 . - - 968 373 Street Ligt,Enp DPW S 2,150,304 2,120,670 29,635 29,635 969 83 150,336,410 143,177560 . 7,158,850 - 7,158,850 970 971 403OP General Depreciation 972 G-SITUS 5 12,413,471 11,644,184 769,286 (865) 768,421 973 PT SG 172,628 162,513 10,115 - 10,115 974 PT SO 220,730 207,796 12,933 - 12,933 975 p SE 19,448 18,228 1,220 - 1,220 976 CUST CN 1,703,491 1,637,767 65,724 - 65,724 977 0-SO SO 6,454,937 6,076,720 378,218 550 378,767 978 PTO SO . 15,055,656 14,205,446 850,210 1.516 851,726 979 G-SG 50 6,010 5,658 352 - 352 980 0-SO SO 134,020 126,167 7,853 - 7,853 981 B3 36,180,390 34,084,480 2,095,911 1,201 2,097,111 982 983 403GVO General Vehicles 984 . 0-SO SO - - - - - 985 83 986 987 403MP Mining Depreciation 988 P SE - - - - - 989 83 990 0 ROLLED-IN Page 11.16 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 991 403EP Experimental Plant Depreciation P SG 4*19152 P SC 83 4031 ARO Depreciation 996 P S - - - - - 997 83 - - - - 998 999 1000 Total Depreciation Expense B3 538,526,724 508,646,462 29,880,262 748,631 30,628,893 1001 1002 Summary S 162,749,880 154,821,744 7,928,136 (865) 7,927,271 1003 DGP - - - - 1004 DGU - - - • - 1005 SG 358,998,249 337,963,277 21,034,972 747,980 21,782,952 1006 SO 15,055,656 14,205,446 850,210 1,518 851,726 1007 CN 1,703,491 1,637,767 85,724 - 65,724 1008 SE 19,448 18,228 1,220 - 1,220 1009 SSGCH - - - - - 1010 SSGCT - - - - - 1011 Total Depreciation Expense By Factor 538,526,724 508,646,462 29,880,262 748,631 30,628,893 1012 1013 404GP Amort of LT Plant - Capital Lease Gen 1014 l-SITIJS S 1,778,886 1,778,886 - - - 1015 i-SG SG - - - - - 1016 PTD SO 1,288,680 1,215,907 72,773 - 72,773 1017 P SG - - - - - 1018 CUST CN 273,367 262,820 10,547 - 10,547 1019 P SG - - - - - 1020 54 3,340,933 3.257.613 83,320 - 83,320 1021 1022 404SP Amort of LT Plant - Cap Lease Steam 1023 P SG - - - - - 1024 P SG - - - - - 1025 B4 - - - - 1026 1027 4041P Amort of LT Plant - Intangible Plant 8 1-SiTUS S 193,462 172,946 0,515 - 20,515 P SE 35,422 33,199 2,222 - 2,222 0 I-SG SG 9,563,140 9,002,802 560,338 63,446 623,784 1031 PTD SO 15,520,231 14,643,786 876,445 16,411 892,856 1032 CUST CN 5,799,140 5,575,398 223,741 - 223,741 1033 l-SG SG 10,888,643 10,250,639 638,004 - 638,004 1034 I-SG SG 307,800 289,765 18,035 -. 18,035 1035 P SG - - - - 1036 i-SG SG - - - - - 1037 I-SG SG 126,560 119,144 7,416 - 7,416 1038 P SG 16,758 15,776 982 - 982 1039 34 42,451,155 40,103,457 2,347,698 79.857 2,427,556 1040 1041 404MP Amort of LT Plant - Mining Plant 1042 P SE - - - - - 1043 34 - - - - 1044 1045 4040P Amort of LT Plant - Other Plant 1046 P SG - - - - - 1047 34 - - - - - 1048 1049 1050 404HP Amortization of Other Electric Plant 1051 P SG 207,709 195,539 12,170 - 12,170 1052 P SG 46,417 43,698 2,720 - 2,720 1053 P SG - - - - - 1054 84 254,126 239,236 14,890 - 14,890 1055 1056 Total Amortization of Limited Term Plant 54 46,046,214 43,600,306 2,445,909 79,857 2,525,766 1057 1058 1059 405 Amortization of Other Electric Plant 1060 GP S - - - - - 1061 1062 84 - - - - - fl ROLLED-IN Page 11.17 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1064 406 Amortization of Plant Acquisition Adj 65 P S - - - - - 6 P SO - - - - - 7 P SO - - - - - 1068 P SO 5,523,970 5,200,301 323,669 - 323,669 1069 P SO - - - - 1070 64 5,523,970 5,200,301 323,669 - 323,669 1071 407 Amort of Prop Losses, Unroc Plant, etc 1072 DPW S 217,707 217,707 - - - 1073 OP SO - - - - - 1074 P SO-P - - - - - 1075 P SE - - - - 1076 P SO - - - - - 1077 P TROJP 164,211 154,486 9,725 (9,725) (0) 1078 B4 381,918 372,192 9,725 (9,725) (0) 1079 1080 Total Amortization Expense 84 51,952,102 49,172,799 2,779,303 70,132 2,849,435 1081 1082 1063 1084 Summary of Amortization Expense by Factor 1085 S 2,190,054 2,169,539 20,515 - 20,515 1086 SE 35,422 33,199 2,222 - 2,222 1087 TROJP 164,211 154,486 9,725 (9,725) (0) 1088 DOP - - - - - 1089 DGU - - - - - 1090 SO 16,808,911 15,859,693 949,218 16,411 965,629 1091 SSGCT - - - - - 1092 SSGCI-I - - - - - 1093 SO-P - - - - - 1094 CN 6,072,507 5,838,218 234,288 - 234,288 1095 SO 28,680,997 25,117,864 1,563,334 63,446 1,626,780 1096 Total Amortization Expense by Factor 51,952,102 49,172,799 2,779,303 70,132 2,849,435 1097 408 Taxes Other Than Income 1098 DMSC S 29,153,395 29,153,395 - - - 1099 GP OPS 112,588,331 106,230,342 6,357,989 540,770 6,898,759 OP SO 9,181,286 8662,808 518,478 - 518,478 4*03 P SE 776,023 727,333 48,691 - 48,691 P SO - - - 81,836 61,836 DMSC OPRV-ID - - - - - .1104 OP EXCTAX 1105 OP SO - - - - - 1106 .1107 1108 1109 Total Taxes Other Than Income B5 151,699,035 144,773,878 6,925,157 622,605 7,547,763 1110 1111 1112 41140 Deferred Investment Tax Credit - Fed 1113 PTO DGU (1,874,204) (1,660,166) (214,038) - (214,038) 1114 1115 87 (1,874,204) (1,660,166) (214,038) - (214,038) 1116 1117 41141 Deferred Investment Tax Credit - Idaho 1118 PTO DOU - - - - 1119 1120 B7 - - - 1121 1122 Total Deferred ITC 87 (1,874,204) (1,660,166) (214,038) - (214,038) 1123 1-1 ROLLED-IN Page 11.18 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 427 Interest on Long-Term Debt OP S - - - 123,360 123,360 OP SNP 364,553,118 344,140,506 20,412,612 - 20,412,612 86 364,553,118 344,140,506 20,412,612 123,360 20,535,971 Amortization of Debt Disc & Exp OP SNP 5,680,518 5,362,445 318,072 - 318,072 B6 5,680,518 5,362,445 318,072 - 318,072 Amortization of Premium on Debt OP SNP (2,718) (2,566) (152) - (152) 88 (2,718) (2,566) (152) - (152) Other interest Expense NUTIL 0TH - - - - OP SO - - - - OP SNP 14,342,093 13539,029 803,064 - 803,064 B6 14,342,093 13,539.029 803.064 - 803.064 AFUDC - Borrowed OP SNP (24,643,010) (23,263,161) (1,379.849) - (1,379,849) (24,643,010) (23.263,161) (1,379,849) - (1,379,849) Total Elec. interest Deductions for Tax B5 359,930,001 339,776,254 20,153,747 123,360 20,277,107 Non-Utility Portion of interest 427 NUTIL NUTIL - - - - - 428 NUTIL NUTIL - - - - - 429 NUTIL NUTIL - - - - - 431 NUTIL NUTIL Total Non-utility interest - - - - - Total Interest Deductions for Tax B6 359,930,001 339,776,254 20,153,747 123,360 20,277,107 Interest & Dividends OP S - - - - - OP SNP (46,510,051) (43,905,789) 2,604,261) - (2,604,261) Total Operating Deductions for Tax 86 (46,510,051) (43,905,789) 2,604261) Deferred income Tax - Federal-DR OP S 47,386,870 47,350,760 36,110 27,821 63,931 P TROJD - - - - - PT SO 37,085 34,912 2,173 - 2,173 LABOR SO 7,353,797 6,938,520 415,277 - 415,277 OP SNP 26,092,079 24,631,092 1,460,987 - 1,460,987 P SE 12,803,034 11,999,724 803,310 246,886 1,052,197 PT SG 58,541,735 55,111,569 3,430,166 8,512,916 11,943.082 P SOCT - - - - - OP OPS 36,446,362 34,388,195 2,058,167 - 2,058,167 TAXDEPR TAXDEPR 620,182,307 586,414,454 33,767,853 - 33,767,853 CUST BADDEBT - - - - - CUST CN 18,276 17,571 705 - 705 P lET - - - - DPW SNPD 986,927 941,136 45,791 - 45,791 87 809,848,472 767,827,932 42,020,540 8,789,623 50,810,163 0 ROLLED-IN Page 11.19 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1184 185 6 41110 Deferred income Tax - Federal-CR 7 GP S (30278,074) (29,628,028) (650,046) 30,691 (619,355) 188 P SE (9,879,322) (9,259,457) (619,865) 1,501 (618,365) 1189 P SO (538,368) (506,823) (31,545) - (31,545) 1190 OP SNP (19,602,856) (18,505,223) (1,097,633) - (1,097,633) 1191 PT SG (3,118,792) (2,936,051) (182.741) (154,090) (336,831) 1192 DPW CIAC (14,673,990) (13,993,152) (680,838) - (680,838) 1193 LABOR SO (7,552,138) (7,125,660) (426,478) 200,537 (225,941) 1194 PT SNPD (3,627,116) (3,458,826) (168,290) - (168,290) 1195 CUST TAXDEPR - - - - - 1196 P SGCT (425,972) (400,925) (25,047) - (25,047) 1197 BOOKDEPR SCHMDEXP (234,421,709) (221,414,774) (13,006,935) - (13,006,935) 1198 P TROJD (5,054) (4,754) (300) 300 (0) 1199 GUST BADDEBT (1,670,977) (1,634,428) (36,549) - (36,549) 1200 OP GPS (1,739,033) (1,640,828) (98,205) - (98,205) 1201 1202 67 (327,533,402) (310,508,930) (17,024,472) 78,938 (16,945,534) 1203 1204 Total Deferred Income Taxes B7 482,315,070 457,319,002 24,996,068 8,868,561 33,864,630 1205 SCHMAF Additions - Flow Through 1206 SCHMAF S - - - - - 1207 SCHMAF SNP - - - - - 1208 SCHMAF SO - - - - - 1209 SCHMAF SE - - - - - 1210 SCHMAF TROJP - - - - - 1211 SCHMAF SG - - - - - 1212 86 - - - - - 1213 1214 SCRMAP Additions - Permanent 1215 P S 303 303 - - - 1216 P SE 114,420 107,241 7,179 - 7,179 1217 LABOR SNP - - - - - 1218 SCHMAP-SO SO 9,365,366 8,836,493 528,873 (86,750) 442,123 1219 SCHMAP SG - - - - - 1220 BOOKDEPR SCHMDEXP - - - - - 1 86 9,480,089 8,944,037 536,052 (86,750) 449,302 3 SCHMAT Additions - Temporary 1224 SCI-IMAT-SITUS S 83,565,397 83,357,978 207,419 (169,083) 38,336 1225 P SO - - - - - 1226 DPW CIAC 38,665,618 36,871,625 1,793,993 - 1,793,993 1227 SCHMAT-SNP SNP 51,653,068 48,760,831 2,892,237 - 2,892,237 1228 P TROJD 13,316 12,526 790 (790) - 1229 P SGCT 1122,425 1,056,427 65,998 - 65,998 1230 SCHMAT-SE SE 26,031,778 24,398,447 1,633,331 557 1,633,888 1231 P SO 5181,265 4,877,676 303,589 1,115,027 1,418,616 1232 GUST CN - - - - - 1233 SCHMAT-SO SO 19,899,706 18,775.947 1,123,759 (528,409) 595,350 1234 SCHMAT-SNP SNPD 9,557,365 9,113,926 443,439 443,439 1235 DPW BADDEBT 4,402,986 4,306,680 96,306 - 96,306 1236 SCHMAT-GPS GPS 4,582,312 4,323,544 258,768 - 258,768 1237 BOOKDEPR SCHMDEXP 617,695,737 583422,767 34,272,970 - 34,272,970 1238 86 82,370,973 819,278,374 43,092,599 417,302 43,509,901 1239 1240 TOTAL SCHEDULE - M ADDITIONS B6 871,851,062 828,222,411 43,628,651 330,552 43,959,203 1241 0 ROLLED-IN Page 11.20 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1242 SCHMDF Deductions- Flow Through SCHMDF S *43 SCHMDF DGP SCHMDF DGU - - - - - 1246 86 - - - - - 1247 SCHMDP Deductions - Permanent 1248 SCHMDP S - - - - - 1249 P SE 472,272 442,640 29,632 - 29,632 1250 PTO SNP 381,063 359,726 21,337 - 21,337 1251 BOOKDEPR SCHMDEXP 267,291 252,460 14,831 - 14,831 1252 P SG - - - - - 1253 SCHMDP-SO SO 16,024,752 15,119,816 904,936 (505,177) 399,758 1254 B6 17,145,378 16.174,642 970,736 (505,177) 465,558 1255 1256 SCHMDT Deductions - Temporary 1257 GP S 124,863,288 124,768,140 95,148 (14,904) 80,244 1258 DPW BADDEBT - - - - - 1259 SCHMDT-SNP SNP 68,752,021 64,902,353 3,849,668 - 3,849,668 1260 SCHMDT CN 48,156 46,298 1,858 - 1,858 1261 SCHMDT SG 97,718 91,992 5,726 - 5,726 1262 CUST DGP - - - - - 1263 P SE 33,735,695 31,618,992 2,116,703 660,321 2,777,024 1264 SCHMDT-SG SG 154,256,106 145,217,697 9,038,409 22,962,408 32,000,817 1265 SCHMDT-GPS GPS 96,035,313 90,612,091 5,423,222 - 5,423,222 1286 SCHMDT-SO SO 19,377,084 18,282,838 1.094,246 - 1,094,246 1267 TAXDEPR TAXDEPR 1,634,165,916 1,545,188,410 88,977,506 - 88,977,506 1268 DPW SNPD 2,600,530 2,479,872 120,658 - 120,658 1269 86 2,133,931,827 2,023,208,684 110,723,143 23,607,625 134,330,968 1270 1271 TOTAL SCHEDULE - M DEDUCTIONS B6 2,151,077,205 2,039,383,326 111,693,879 23,102,648 134,796,527 1272 1273 TOTAL SCHEDULE - M ADJUSTMENTS B6 (1,279,226,143) (1,211,160,915) (68,065,228) (22,772,095) (90,837,323) 1274 1275 1276 1277 40911 State Income Taxes 1278 IBT (22,991,483) (22,010,805) (980,678) (1,349,855) (2,330.533) 9 IBT SE - - - - - PTC P 50 (297,808) (280,358) (17,450) (7,119) (24,569) 1 IBT IBT - - - - - 1282 Total State Tax Expense (23,289,291) (22,291,164) (998,127) (1,356,974) (2,355,102) 1283 1284 1285 Calculation of Taxable Income: 1286 Operating Revenues 4,553,746,316 4,286,579,759 267,166,558 20,028,700 287,193,258 1287 . Operating Deductions: 1288 0 & M Expenses 2,725,979,073 2,562,371,905 163,607168 25,966,808 189,573,977 1289 Depreciation Expense 538,526.724 508,646,462 29,880,262 748,631 30,628,893 1290 Amortization Expense 51,952,102 49,172,799 2,779,303 70,132 2,849,435 1291 Taxes Other Than Income 151,699,035 144,773,878 6,925,157 622,605 7.547,763 1292 Interest & Dividends (AFUDC-Equity) (46,510,051) (43.905,789) (2,604,261) - (2,604,261) 1293 Misc Revenue & Expense (636,383) (597,167) (39.216) (544,434) (583,650) 1294 Total Operating Deductions 3,421,010,501 3,220,462,088 200,548,413 26,863,743 227,412,155 1295 Other Deductions: 1296 Interest Deductions 359,930,001 339,776,254 20,153,747 123,360 20,277,107 1297 Interest on PCRBS - - • - - 1298 Schedule MAdjustments (1,279,226,143) (1,211,160,915) (68,065,228) (22,772.095) (90,837,323) 1299 1300 Income Before State Taxes (506,420,328) (484,819,498) (21,600,830) (29.732,497) (51,333,328) 1301 1302 State Income Taxes (23,269.291) (22,291,164) (998,127) (1,356,974) (2,355,102) 1303 1304 Total Taxable Income (483,131,037) (462,528,335) (20.602,703) (28,375,523) (48,978,226) 1305 1306 Tax Rate 35.0% 35.0% 35.0% 35.0% 35.0% 1307 1308 Federal Income Tax - Calculated (169,095,863) (161.884,917) (7,210,946) (9,931,433) (17,142,379) 1309 1310 Adjustments to Calculated Tax: 1311 40910 PMI P SE (107.215) (100,488) (6,727) - (6,727) 1312 40910 pit P SO (71,942,648) (67,727,275) (4,215,373) 141,291 (4,074.082) 1313 40910 P SO (36,303) (34,253) (2,050) - (2,050) 4 40910 IRS Sowo LABOR S - - - - - 06 Federal Income Tax Expense (241,182,029) (229,746,933) (11,435,096) (9,790,142) (21,225,238) 1317 Total Operating Expenses 3,683,490,098 3,467,988,617 215,501,481 24,585,187 240,086,668 ROLLED-IN Page 11.21 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1318 310 Land and Land Rights P SG 2,328228 2,191,809 136,419 - 136,419 0 401 p SG 34,798,446 32,759,482 2,038,963 - 2,038,963 p SG 53,412,167 50,282560 3,129,607 - 3,129,607 1322 p S - - - - - 1323 p SG 2,468,743 2,324,091 144.652 - 144,652 1324 B8 93,007,584 87,557,942 5,449,642 - 5,449,642 1325 1326 311 Structures and Improvements 1327 p SG 233,549,895 219,865,384 13,684,511 - 13,684,511 1328 p SG 324,768,659 305,739,319 19,029,340 - 19,029,340 1329 P SG 320,717,095 301,925,151 18,791,944 - 18,791,944 1330 p SG 59,823,657 56,318,378 3,505,279 - 3,505,279 1331 88 938,859,306 883,848,232 55,011,074 - 55,011,074 1332 1333 312 Boiler Plant Equipment 1334 p SG 627,406,561 590,644,601 36,761,960 - 36,781,960 1335 p SG 578,271,138 544,388,195 33,882,943 - 33,882,943 1336 p SG 2,341,513,408 2,204,315,891 137,197,518 22,889,977 160,087,495 1337 p SG 325,922,913 306,825,941 19,096,971 - 19,096,971 1338 B8 3,873,114,020 3,646,174,628 226,939,392 22,889,977 249,829,369 1339 1340 314 Turbogenerator Units 1341 p SG 124,657,122 117,353,022 7,304,100 - 7,304,100 1342 p SG 140,689,833 132,446,320 8,243,513 - 8,243,513 1343 p SG 620,484,589 584,128,211 36,356,377 (481,547) 35,894,830 1344 p SG 66,047,987 62,178,003 3,869,984 - 3,869,984 1345 B8 951,879,531 896,105,557 55,773,874 (461,547) 55,312,427 1346 1347 315 Accessory Electric Equipment 1348 p SG 86,811,035 81,724,471 5,086,564 - 5,086,564 1349 p SG 137,395,183 129,344,716 8,050,468 - 8,050,468 1350 p SG 137,398,744 129,348,067 8,050,676 - 8,050,676 1351 p SG 66,675,756 62,768,988 3,906,767 - 3,906,767 1352 B8 428,280,718 403,186,242 25,094,476 - 25,094,476 1353 1354 5 0 316 Misc Power Plant Equipment 57 P SG 4,684,596 4,410,109 274,487 - 274,487 1358 P SG 5,085,197 4,787,237 297,960 - 297,960 1359 p SG 19,446,758 18,307,304 1,139,454 - 1,139,454 1360 P SG 4,155,951 3,912,439 243,512 - 243,512 1361 B8 33,372,502 31 .417.089 1,955,412 - 1,855,412 1362 1363 317 Steam Plant ARO 1364 p 5 - - - - - 1365 .88 - - - - - 1366 1367 SP Unclassified Steam Plant - Account 300 1368 P SG 17,214,533 16,205,872 1,008,660 - 1,008,660 1369 88 17,214,533 16,205,872 1,008,660 - 1,008,660 1370 1371 1372 Total Steam Production Plant 88 6,335,728,192 5,964,495,562 371,232,630 22,428,430 393,661,068 1373 1374 1375 Summary of Steam Production Plant by Factor 1376 S - - - - 1377 DQP 1378 DGU . - - - - - 1379 SG 6.335.728192 5,964,495,562 371,232,630 22,428,430 393,661,060 1380 SSGCH - - - - - 1381 Total Steam Production Plant by Factor 6,335,728,192 5,964,495,562 371,232,630 22,428,430 .393,551,050 1382 320 Land and Land Rights 1383 P SG - - - - - 1384 P SG - - - - - 1385 B8 1386 1387 321 Structures and Improvements 1388 P SG 1389 P SG 88 - - - - - ROLLED-IN Page 1122 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1391 9 2 322 Reactor Plant Equipment 3 6 P SO - - - - - 4 p SO - - - - - 1395 B8 - - - - - 1396 1397 323 Turbogenerator Units 1398 P SO - - - 1399 P SO - - - - - 1400 B8 - - - - - 1401 1402 324 Land and Land Rights 1403 P SO - - - - 1404 P SO - - - - - 1405 B8 - - - - - 1406 1407 325 Misc. Power Plant Equipment 1408 P SG 1409 P SO - - - - - 1410 B8 - - - - 1411 1412 1413 NP Unclassified Nuclear Plant - Acct 300 1414 P SO - - - - - 1415 B8 - - - - 1416 1417 1418 Total Nuclear Production Plant 88 - - - - 1419 1420 1421 1422 Summary of Nuclear Production Plant by Factor 1423 DOP - - - - - 1424 DOU - - - - - 1425 SO - - - - - 1426 1427 Total Nuclear Plant by Factor - - 030, 330 Land and Land Rights P SG 10537.839 9,820 390 617,449 - 617,449 1431 P SO 5,268,399 4,959,705 308,694 - 308,694 1432 P SO 9,571,662 9,010,825 560,837 - 560,837 1433 P 50 672,873 633,447 39,426 - 39,426 1434 B8 26,050,773 24,524,367 1,526,407 - 1,526,407 1435 1436 331 Structures and Improvements 1437 P SG 20,732,695 19,517,894 1,214,802 - 1,214,802 1438 P SO 5,246,816 4,939,387 307,429 - 307,429 1439 P SG 106,161,423 99,941,051 6,220,372 - 6,220,372 1440 P SG 8,782,559 8,267,958 514,601 - 514,601 1441 68 140,923,493 132,666,289 8,257204 - 8,257,204 1442 1443 332 Reservoirs, Dams & Waterways 1444 P 50 148,261,349 139,574,194 8,687,155 - 8,687,155 1445 P SO 19,539,092 18,394,227 1,144,864 - 1,144,864 1446 P 50 134,626,016 126,737,803 7,888,212 9,355,145 17,243,358 1447 P SO 53,507,796 50,372,586 3,135,210 - 3,135,210 1448 B8 355,934,252 335.078,811 20,855,441 9,355,145 30210,587 1449 1450 333 Water Wheel, Turbines, & Generators 1451 P SG 30,166,203 28,398,659 1,767,544 - 1,767,544 1452 P SG 8,444,613 7,949,813 494,800 - 494,800 1453 P SO 50,185,008 47,244,492 2,940,516 - 2,940,516 1454 P SO 30,366,711 28,587,419 1,779,293 - 1,779,293 1455 B8 119,162,536 112,180,383 6.982.153 - 6,982,153 1456 1457 334 Accessory Electric Equipment 1458 p SG 4,242,282 3,993,712 248,570 - 248,570 1459 P SO 3,500,046 3,294,966 205,080 - 205,080 1460 p SG 50,504,531 47,545,293 2,959,238 - 2,959,238 1461 p so 7,349,499 6,918,866 430,633 - 430,633 1462 B8 65,596,359 61,752,837 3,843,522 - 3,843,522 Lj ROLLED-IN Page 1123 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1464 65 W6 335 Misc. Power Plant Equipment 7 P SG 1145,303 1,078,195 67,107 - 67,107 46' 8 P SG 159,149 149,824 9,325 - 9,325 1469 P SG 1,037,376 976,593 60,784 - 60,784 1470 P SG 12,582 11,844 737 - 737 1471 88 2,354410 2,216,457 137,953 - 137,953 1472 1473 336 Roads, Railroads & Bridges 1474 P SG 4,599,789 4,330,271 269,518 269,518 1475 P SG 822,839 774,626 48,213 - 48,213 1476 P SG 10,689,750 10,063,400 626050 - 626,350 1477 P SG 733,077 690,123 42,954 - 42,954 1478 B8 16,845,455 15,858,420 987,035 - 987,035 1479 1480 337 Hydro Plant ARO 1461 P S - - - - - 1482 B8 - - - - - 1483 1484 HP Unclassified Hydro Plant - Acct 300 1485 P S - - - - - 1486 P SG - - - - - 1487 P SG - - - - - 1488 P SG - - - - - 1489 138 - - - - - 1490 1491 Total Hydraulic Production Plant 88 726,867,278 684,277,564 42,589,714 9,355,145 5119441859 1492 1493 Summary of Hydraulic Plant by Factor 1494 5 - - - - - 1495 SG 726,867,278 684,277,564 42,589,714 9,355,145 51,944,859 1496 DGP - - - - - 1497 DGU - - - - - 1498 Total Hydraulic Plant by Factor 728,867,278 684,277,564 42,589,714 9,355,145 51,944,859 1499 1500 340 Land and Land Rights 1 P SG 23,516,708 22;138,781 1,377,927 - 1,377,927 P SG 5,395,985 5,079,815 316,170 - 316,170 3 P SG - - - - - 1504 B8 28,912,692 27,218,596 1,694,096 - 1,694,096 1505 1506 341 Structures and Improvements 1507 P SG 108,023,576 101,694,094 6,329,482 - 6.329,482 1508 P SG 163,512 153,931 9,581 - 9,581 1509 P SG 51,314,431 48,307,737 3,006,693 - 3,006,693 1510 P SG 4,240,304 3,991,850 248,454 - 248,454 1511 B8 163,741,823 154,147,613 9,594,210 - 9,594.210 1512 1513 342 Fuel Holders, Producers & Accessories 1514 P SG 8,424,526 7,930,904 493,623 - 493,623 1515 P SG - - - - 1516 P SG 2,284,126 2,150,291 133,835 - 133,835 1517 B8 10,708,652 10,081,194 627,458 - 627,458 1518 1519 343 Prime Movers 1520 P S - - - - - 1521 P SG 242,141 227,953 14,188 - 14,188 1522 P SG 1,778,060,736 1,673,877,895 104,182,841 - 104,182,841 1523 P SG 661,389,790 622,636,633 38,753,157 921,128 39,674,286 1524 P SG 53,648,952 50,505,471 3,143,481 - 3,143,481 1525 B8 2,493,341,620 2,347,247,953 146,093,667 921,128 147,014,796 1526 1527 344 Generators 1528 P S - - - - 1529 P SG 53,580,359 50,440,897 3,139,462 - 3,139,462 1530 P SG 282,616,054 266,056,584 16,559,470 - 16,559,470 1531 P SG 16,059,494 15,118,512 940,982 - 940,982 1532 88 352,255,907 331,615,992 20,639,914 - 20,639,914 0 ROLLED-IN Page 11.24 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1533 34 345 Accessory Electric Plant P SG 135,143,127 127,224,616 7,918,512 - 7,918,512 W6 P SG 110,666,891 104,182,528 6,484,363 - 6,484,363 1537 P SG 156,586 147,411 9,175 - 9,175 1538 P SG 2,919,649 2,748,576 171,073 - 171,073 1539 B8 248886,254 234,303,131 14,583,122 - 14,583,122 1540 1541 1542 1543 346 Misc, Power Plant Equipment 1544 P SG 9,858,900 9,281,232 577,668 - 577,668 1545 P SG 2,500,388 2,353,881 146,507 - 146,507 1546 P SG 11,813 11,121 692 692 1547 88 12,371,101 11,646,234 724,866 - 724,866 1548 1549 347 Other Production ARO 1550 P 5 - - - - 1551 B8 - - - - - 1552 1553 OP Unclassified Other Prod Plant-Acct 102 1554 P S - - - - - 1555 P SG 1,028 968 60 - 60 1556 1,028 968 60 - .60 1557 1558 Total Other Production Plant 88 3,310,219,077 3,116,261,682 193,957,395 921,128 194,878,523 1559 1560 Summary of Other Production Plant by Factor 1561 S - - - - - 1562 DQU - - . - - - 1563 SG 3,310,219,077 3,116,261,682 193,957,395 921,128 194,878,523 1564 SSGCT . - - - - - 1565 Total of Other Production Plant by Factor 3,310,219,077 3,116,261,682 193,957,395 921,128 194,878,523 1566 1567 Experimental Plant 1568 103 Experimental Plant 1569 P SG - - - - - 102 Total Experimental Production Plant 68 - - - - Total Production Plant 68 10,372,814,547 9,765,034,809 607,779,739 32,704,704 640,484,443 1573 350 Land and Land Rights 1574 1 SG 21,116,232 19,878,957 1,237,274 -. 1,237,274 1575 1 SG 48,469,541 45,629,539 2,840,001 - 2,840,001 1576 1 SG 119,863,955 112,840,703 7,023,251 - 7,023,251 1577 68 189,449,727 .178,349,200 11,100.527 - 11,100,527 1578 1579 352 Structures and Improvements 1580 1 S - - - - - 1581 T SG 7,445,268 7,009,023 436,244 - 436,244 1582 T SG 18,104,745 17,043,924 1,060,821 - 1,060,821 1583 T SG 121,427,716 114,312,839 7,114,878 - 7,114,878 1584 88 146,977,729 138,365,786 8,611,943 . - 8,611,943 1585 1586 353 Station Equipment 1587 1 SG 122,143,715 114,986,885 7,156,830 - 7,156,830 1588 1 SG 182,739,324 172,031,984 10,707,341 . 10,707,341 1589 T SG 1,304,530504 1,228,093,467 76,437,037 (15,083) 76,421,954 1590 68 1,609,413,544 1,515,112,336 94,301,208 (15,083) 94,286,125 1591 1592 354 Towers and Fixtures 1593 1 SG 155,435,933 146328,394 9,107,539 - 9,107,539 1594 1 SG 133,295,649 125,485,387 7,810,262 - 7,810,262 1595 7 SG 692,608,834 652,026,443 40,582,391 - 40,582,391 1596 88 981,340,416 . 923,840,224 57.500,191 - 57,500,191 1597 1598 355 Poles and Fixtures 1599 T SG 66,036,568 62,167,253 3,869,315 - . 3,869,315 1600 T SG 116,623,447 109,790,069 6,833,379 - 6,833,379 1601 T SG 461,693,658 434,641,400 27,052,258 (3,284,588) 23,767,670 1602 88 644,353,672 606,598,721 37,754,951 (3,284.588) 34,470363 1603 0 ROLLED-IN Page 11.25 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1604 356 Clearing and Grading 5 T SG 185,386,762 174,524,298 10,862,463 - 10,862,463 6 407 T SG 157,574,795 148,341,933 9,232,862 - 9,232,862 T SG 551,712,900 519,386,098 32,326,802 - 32,326,802 1608 88 894,674,457 842,252,329 52,422,128 - 52,422,128 1609 1610 357 Underground Conduit 1611 I SG 6,371 5,998 373 - 373 1612 1 SG 91,651 86,280 5,370 - 5,370 1613 T SG 3,161,597 2,976,348 185,249 - 185,249 1614 B8 3,259,618 3.068,626 190,993 - 190,993 1615 1616 358 Underground Conductors 1617 1 SG - - - - - 1618 T SG 1,087,552 1,023,829 63,724 - 63,724 1619 1 SG 6,387,543 6,013,274 374,269 - 374,269 1620 B8 7,475.095 7,037,103 437,992 - 437,992 1621 1622 359 Roads and Trails 1623 1 SG 1,883,032 1,753,870 109,162 - 109,182 1624 1 SG 440,513 414,702 25,811 - 25,811 1625 1 SG 9,283,137 8,739.205 543,932 - 543,932 1626 88 11,586,681 10,907,777 678,904 - 678,904 1627 1628 TP Unclassified Trans Plant - Acct 300 1629 T SG 11,887.120 11,190,611 696,508 - 696,508 1630 88 11,887,120 11,190,611 696,508 - 696,508 1631 1632 ISO Unclassified Trans Sub Plant - Acct 300 1633 T SG - - - - 1634 88 - - - - - 1635 1636 Total Transmission Plant 88 4,500,418,059 4,236,722,714 263,695,345 (3,299,671) 260,395,674 1637 Summary of Transmission Plant by Factor 1638 DGP - - - -. - 1639 DGU - - - - - 1640 SG 4,500,418,059 4,236,722,714 263,695,345 (3,299,671) 260,395,874 Total Transmission Plant by Factor 4,500,418.059 4,236,722,714 263,695,345 (3,299,671) 260,395,674 01 360 Land and Land Rights 43 DPW S 55,701,416 54,318,368 1383,048 - 1.383,048 1644 88 55.701,416 54,318,368 1,383,048 - 1,383,048 1645 1646 361 Structures and Improvements 1647 DPW S 81,632,404 79,511,160 2,121,244 - 2,121,244 1648 68 81,632,404 79,511.160 2,121,244 - 2,121,244 1649 1650 362 Station Equipment 1651 DPW S 845,955,541. 817,431,996 28,523,545 - 28,523,545 1652 88 845,955,541 817,431.996 28,523,545 - 28,523,545 1653 1654 363 Storage Battery Equipment 1655 DPW S - - - - - 1656 88 - - - - - 1657 1658 364 Poles, Towers & Fixtures 1659 DPW S 977,083,563 909,044,637 68,038,927 - 68,038,927 1660 B8 977,083,563 909,044,637 68,038,927 - 68,038,927 1661 1662 365 Overhead Conductors 1663 DPW 5 660,989,156 626,526,823 34,462,333 - 34,462,333 1664 88 660,989,156 626,526,823 34,462,333 - 34,462,333 1665 I ROLLED. IN Page 11.26 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1666 366 Underground Conduit 67 DPW S 309,845693 301993.497 7,852,196 - 7,852.198 8 0 B8 309,845,693 301,993,497 7,852,196 - 7,852,196 9 67 0 1671 1672 1673 367 Underground Conductors 1674 DPW S 733,966,859 709,431,514 24,535,345 - 24,535,345 1675 88 733966,859 709,431,514 24,535,345 - 24,535.345 1676 1677 368 Line Transformers 1678 DPW S 1,126,005,975 1,056,490,988 69,514,987 - 69,514,987 1679 88 1,126,005,975 1,056,490,988 69,514,987 - 69,514,987 1680 1681 369 Services 1682 DPW S 604,680,445 574,222,521 30,457,924 - 30,457,924 1683 68 604,680,445 574,222,521 30,457,924 - 30,457,924 1684 1685 370 Meters 1686 DPW S 175,522,842 162,207,495 13,315,347 - 13,315,347 1687 B8 175,522,842 162,207,495 13,315,347 - 13,315,347 1688 1689 371 Installations on Customers' Premises 1690 DPW S 8,787,057 8,617,947 169,110 - 169,110 1691 88 8,787,057 8,817,947 169,110 - 169,110 1692 1693 372 Leased Property 1694 DPW S 1695 B8 - - - - - 1696 1697 373 Street Lights 1698 DPW S 61,094,426 60,475,848 618,579 - 618,579 1699 88 61,094,426 60,475,848 618,579 - 618,579 1700 1701 DP Unclassified Dist Plant - Acct 300 1702 DPW S 34,999,812 33,630,312 1,369,500 - 1,369,500 0535 68 34,999,812 33,630,312 1,369,500 - 1,369500 DSO Unclassified Dist Sub Plant - Acct 300 1706 DPW S - - - - - 1707 B8 - - - - - 1708 1709 1710 Total Distribution Plant B8 5,676,265,189 5,393,903,105 282,362,084 -. 282,362,084 1711 1712 Summary of Distribution Plant by Factor 1713 S 5,676,265,189 5,393,903,105 282,362,084 - 282.362.084 1714 1715 Total Distribution Plant by Factor 5,676,265,189 5,393,903,105 282,362,084 - 282,362,084 0 ROLLED-IN Page 11.27 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1716 389 Land and Land Rights 7 G-SITUS S 12,810,674 12613,035 197,639 -197,639 8 0 CUST CN 1,128,506 1,084,966 43,540 -43,540 9 PT SC 332 313 19 -19 720 C-SC SC 1,228 1,156 72 - 72 1721 PTD SO 5,596,700 5,280,648 316.052 - 316,052 1722 88 19,537,440 18,980,118 557,322 - 557,322 1723 1724 390 Structures and Improvements 1725 G-SITUS S 120,673,340 110,499,374 10,173,966 - 10,173,966 1726 PT SC 355,886 335,033 20,853 - 20,853 1727 PT SG 1,638,043 1,542,065 95,979 - 95,979 1728 CUST CN 12,314,860 11,839,538 475,122 - 475,122 1729 G.SG SG 5,345,736 5,032,510 313,225 - 313,225 1730 PTD SO 106,475,577 100,462,782 6,012,795 - 6,012,795 1731 88 246,803,242 229,711,301 17,091,940 - 17,091,940 1732 1733 391 Office Furniture & Equipment 1734 C-SITUS S 12,181,850 11,443,239 738,611 - 738,811 1735 PT SC - - - 1736 PT SC 5,295 4,985 310 - 310 1737 CUST CN 8,451,760 8,125,675 326,084 - 326,084 1738 C-SG SC 4,659.873 4,386,835 273,038 - 273,038 1739 P SE 61,521 57,661 1 3,860 - 3,860 1740 PTD So 55197,006 52,079,970 3,117,037 - 3,117,037 1741 C-SC SC 90,667 85,355 5,313 - 5,313 1742 C-SC SG - - - - 1743 B8 80,847,972 76,183,719 4,484,253 - 4,464,253 1744 1745 392 Transportation Equipment 1746 C-SITUS S 76,354,718 70,982,076 5,372,642 - 5,372,642 1747 PTD SO 6,663,843 6,287,529 376,315 - 376,315 1748 G-SG SG 17,841,847 16,796,430 1,045417 - 1,045,417 1749 CUST CN - - - - - 1750 PT SC 779,129 733,477 45,652 45,652 1751 p SE 404,148 378,790 25,358 - 25,358 1752 PT SG 119,116 112,138 6,979 - 6,979 C-SC - SG 343,984 323,829 20,155 - 20,155 4*5 PT SC 44,655 42,039 2,616 - 2,616 B8 102,551,440 95,656,306 6,895,134 - 6,895,134 1756 1757 393 Stores Equipment 1758 C-SITUS S 8,626,989 8,168,887 458,102 - 458,102 1759 PT SC 69,750 65,663 4,087 - 4,087 1760 PT SC 268,272 252,553 15,719 - 15,719 1761 PTD SO 324,919 306,571 18,349 - 18,349 1762 C-SC SC 4,708,910 4,432,998 275,912 - 275,912 1763 PT SC 53,971 50,808 3,162 - 3,162 1764 B8 14,052,811 13,277,481 775,331 - 775,331 0 ROLLED-IN Page 11.28 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1765 66 394 Tools, Shop & Garage Equipment 7 0 G-SJTUS S 33,545,745 31,840,839 1,904,907 - 1,904,907 8 PT SG 1,342,025 1,263,391 78,634 - 78,634 76 9 G-SG SG 21,177,705 19,936,829 1,240,876 - 1,240,878 1770 P10 50 3,801735 3,587,046 214,668 - 214,688 1771 P SE 7,106 6,660 446 - 446 1772 PT SG 907,807 854.615 53,192 - 53,192 1773 G-SG SG 1,817,199 1,710,723 106,476 - 106,478 1774 C-SG SG 89,913 84,645 5,268 - 5,268 1775 B8 62,689,235 59084,748 3,604,487 3,604,487 1776 1777 395 Laboratory Equipment 1778 G-SITUS S 25,462,733 24,048.771 1,413,981 - 1,413,961 1779 PT SG 1,518 1,429 89 89 1780 P1 SG 5,371 5,056 315 - 315 1781 P10 SO 5,719,948 5,396,936 323,012 - 323,012 1782 P SE 7,593 7,117 476 - 476 1783 G-SG SG 6,379,281 6,005,496 373,785 - 373,785 1784 G-SC SG 253,001 238,176 14,824 - 14,824 1785 G-SG SG 14,022 13,200 822 - 822 1786 B8 37,843.465 35,716,182 2,127,283 - 2,127,283 1787 1788 396 Power Operated Equipment 1789 G-SITUS S 112,919,712 104,845,949 8,073,783 - 8,073,763 1790 PT SG 845,108 795,590 49,518 - 49,518 1791 Q-SG SG 33,475,259 31,513.825 1,961,433 - 1,961,433 1792 P10 SO 1,028,104 970,046 58,058 - 58,058 1793 PT SG 1,574,205 1,481,967 92,238 - 92,238 1794 P SE 45,031 42,206 2,825 - 2,825 1795 P SG - - - - 1798 G-SG SG 999,837 941,253 58,584 - 58,584 1797 88 150,887,256 140,590,836 10,296,420 - 10,296,420 1798 397 Communication Equipment 1799 G-SITUS S 122,175,174 115,513,423 6,661,751 - 6,661,751 1800 PT SG 1,471,321 1,385,111 86,210 - 86,210 1801 PT SG 2,381,434 2,241,897 139,537 - 139,537 P10 SO 57,588,014 54,335,954 3,252,060 - 3,252,060 494 CUST CN 2,855,125 2,744,969 110,156 - 110,156 G-SG SG 102,117,347 96,133,932 5,983,415 (19,061) 5,964,354 1805 P SE 126,615 118,670 7,944 - 7,944 1806 G-SG SG 619,180 582,900 36,280 - 36,280 1807 G-SG SG 1,590 1,497 93 - 93 1808 B8 289,335.800 273,058,354 16,277,446 (19,061) 16,258,385 1809 1810 398 Misc, Equipment 1811 G-SITUS S 2,088,423 2,024,071 64,352 - 64,352 1812 PT SG - - - - - 1813 PT SG - - - - 1814 CUST CN 212,837 204,626 8,212 - 8,212 1815 PTD SO 2,927,007 2,761,716 165,291 - 165,291 1816 P SE 1,668 1,563 105 - 105 1817 G-SG SG 1,982,712 1,866,538 116,174 - 116,174 1818 G-SG SG - - - - - 1819 88 7,212,648 6,858,513 354,134 - 354,134 1820 1821 399 Coal Mine 1822 P SE 290,691,313 272,452,256 18,239,057 12,795,784 31,034,841 1823 MP P SE - - - - 1824 B8 290,691,313 272,452,258 18,239,057 12,795.784 31,034,841 1825 1826 399L WIOCO Capital Lease 1827 P SE B8 - - - - - 1828 - - - - - 1829 1830 Remove Capital Leases - - - - - 1831 88 - - - - - 1832 S ROLLED-IN Page 11.29 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1833 1011390 General Capital Leases C-SIlOS S 18984156 18,984156 - # 34 P SC 33,744,912 31,767,679 1,977,233 - 1,977,233 PTD SO 12,664,054 11,948,900 715,153 - 715,153 1837 89 65,393,121 62,700,735 2,692,387 - 2,692,387 1838 1839 Remove Capital Leases (65,393,121) (62,700,735) (2,692,387) - (2,692,387) 1840 1841 1842 1011346 General Gas Line Capital Leases 1843 P SC - - - - - 1844. B9 - - - - - 1845 1846 Remove Capital Leases - - - - - 1847 1848 1849 GP Unclassified Gen Plant - Acct 300 - 1850 G-SITUS S - - - - - 1851 PTD SO 13,789,707 13,010,987 778,720 - 778,720 1852 CUST CN - - - - - 1853 G-SG . SC - - - - 1854 PT SC - - - 1855 PT SC - - - . - . - 1856 B8 13,789,707 13,010,987 778,720 - 778,720 1857 1858 399G Unclassified Gen Plant - Acct 300 1859 C-SIlOS S - - - - 1860 PTO SO . - - - - 1.861 C-SC SG - - - - - 1862 PT SC - 1863 PT SC - - - - - 1864 88 - - - 1865 1866 Total General Plant B8 1,316,042,330 1,234,580,802 81,461,527 12,776,722 94,238,250 1867 1868 Summary of General Plant by Factor 1869 S 545.823,514 510,763,820 35,059,694 - 35,059,694 DGP . . - - - - - 0. DCU - - - - - 2 SC 247,527,438 233,023,934 14,503,504 (19,061) 14,484,443 1873 SO 271,776,616 256,429,085 15,347,530 - 15,347,530 1874 SE 291,344,995 273,064,924 18,280,071 12,795,784 31,075,855 1875 CN . 24,962,888 23,999,774 963,114 - 963,114 1876 DEU . - - - - . - 1877 SSGCT 1878 SSGCH - . - - - - 1879 Less Capital Leases . (65,393,121) (62,700,735) (2.692.387) - (2,692,387) 1880 Total General Plant by Factor . 1,16,042,330 1,234,580,802 81,461,527 12,776,722 94,238250 1881 301 Organization 1882 l-SITUS S - - - - - 1883 PTD SO - - - - 1884 I-SC SC - - - - - 1885 88 - - - - - 1886 302 Franchise & Consent 1887 1-SITUS 5 1,000,000 - 1,000,000 - 1,000,000 1888 I-SC SC 10,265,665 9,664,163 601,501 - 601,501 1889 I-SC SG 173,622,224 163,449,086 10,173,138 - 10,173,138 1890 I-SC SC 9189,363 8,650,926 538,437 - 538,437 1891 P SC - - - . - - 1892 P SC 600,993 565,779 . 35,214 - 35.214 1893 [38 194,678.245 182,329,954 12,348,291 - 12,348,291 1894 ROLLED-IN Page 11.30 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1895 303 Miscellaneous Intangible Plant 96 1-SITUS S 7,591,705 7,164,112 427,593 - 427,593 7 l-SG SG 134,931,899 127,025,764 7,906,135 246,885 8,153,020 8 PTD SO 378,787,178 357,396,642 21,390,537 - 21,390,537 1899 P SE 3,657,815 3,428,310 229,505 - 229,505 1900 CUST CN 122,415,104 117,692,105 4,722,999 - 4,722,999 1901 P SG - - - - - 1902 P SG - - - - - 1903 B8 647,383,701 612,706,932 34,676,769 246,885 34,923,653 1904 303 Less Non-Utility Plant 1905 1-SITUS S - - - - 1906 647,383,701 612,706,932 34,676,769 246,885 34,923,653 1907 IP Unclassified Intangible Plant - Acct 300 1908 1-SITUS S - - - - - 1909 I-SG SG - - - - - 1910 P SG - - - - - 1911 PTO SO • - - - - 1912 - - - - - 1913 1914 Total Intangible Plant B8 842,061,946 795,036,886 47,025,059 246,885 47,271,944 1915 1916 Summary of Intangible Plant by Factor 1917 S 8,591,705 7,164,112 1,427,593 - 1,427,593 1918 DGP - - - - - 1919 DGU - - - - - 1920 SG 328,610,143 309,355,718 19.254,426 246,885 19,501,311 1921 SO 378,787,178 357,396,642 21,390,537 - 21,390,537 1922 CN 122.415,104 117,692,105 4,722,999 - 4,722,999 1923 SSGCT - - - - - 1924 SSGCH - - - - - 1925 SE 3,657,815 3,428,310 229,505 - 229,505 1926 Total Intangible Plant by Factor 842,061946 795,036,886 47,025,059 246,885 47,271944 1927 Summary of Unclassified Plant (Account 106 & 102) 1928 DP 34,999,812 33,630,312 1,369,500 - 1,369,500 1929 DSO - - - - - - 1930 GP 13,789,707 13,010,987 778,720 - 778,720 1931 HP - - - - - NP OP - 1,028 - 968 - 60 - -- 60 4 TP 11,887,120 11,190,611 696,508 - 696,508 1935 TSO - - - - - 1936 IP - - - - - 1937 MP 1938 SP 17,214,533 16,205,872 1,008,660 - 1,008,660 1939 Total Unclassified Plant by Factor 77,892,200 74,038,751 3,853,449 - 3,853,449 1940 1941 Total Electric Plant In Service B8 22,707,602,071 21,425,278,316 1,282,323,755 42,428,640 1,324,752,395 ROLLED-IN Page 11.31 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1942 Summary of Electric Plant by Factor 43 S 6,230,680,408 5.911,831,037 318,849,371 - 318,849,371 '1 SE 295,002,810 . 276,493,234 18,509,576 12,795,784 31,305,360 DGU - - - - 946 DGP - - - - - 1947 SO 15,449,370,188 14,544,137,174 905,233,014 29,632,856 934,865,870 1948 SO 650,563,794 613,825,727 36,738,067 - 36,738,067 1949 CN 147,377,992 141,691,879 5,686,113 - 5,686,113 1950 DEU - - - 1951 SSGCH - - - - - 1952 SSGCT - - - - - 1953 Less Capital Leases (65,393,121) (62,700,735) (2,692,387) - (2,692,387) 1954 22,707,602,071 21,425,278,316 1,282,323,755 42,428,640 1,324,752,395 1955 105 Plant Held For Future Use 1956 DPW S 7,174,343 7,174,343 - - - 1957 P SO - - - - - 1958 1 SO 3,085,461 2,904,673 180,788 (703,636) (522,848) 1959 P SO 8,923,302 8,400,454 522,848 - 522,848 1960 P SE 26,175,178 24,532,850 1,642,328 (1,642,328) - 1961 0 SO - - - - 1962 1963 ___________________________________________________________ 1964 Total Plant Held For Future Use 810 45,358,284 4.3,012,320 2,345,964 (2,345,964) (0) 1965 1966 114 Electric Plant Acquisition Adjustments 1967 P S - - - - - 1968 P SO 144,614,797 136,141,307 8,473,490 - 8,473,490 1969 P SG 14,560,711 13,707,547 853,163 - 853,163 1970 Total Electric Plant Acquisition Adjustment B15 159,175,508 149,848,854 9,326,654 - 9,326,654 1971 1972 115 Accum Provision for Asset Acquisition Adjustments 1973 P S - - - - - 1974 P 50 (93,819,368) (88,322,161) (5,497,207) - (5,497,207) 1975 P SG (13,549,867 (12,755,933) (793,934) - (793,934) 1976 B15 (107,389,235 (101,078,094) (6,291,142) (6,291,142) 1977 1978 120 Nuclear Fuel P SE : Total Nuclear Fuel 815 1982 124 Weatherization 1983 DMSC S 1,833,318 1,815535 17,782 - 17,782 1984 DMSC SO (4,454) (4,202) (252) (252) 1985 516 1,828,864 1,811,333 17,531 - 17,531 1986 1987 182W Weatherization 1988 . DMSC 5 (3,244,115) (6,108,148) 2,864,033 - 2,864,033 1989 DMSC SG - - - - - 1990 DMSC SGCT - - - - - 1991 DMSC SO - - - - - 1992 . . 816 (3,244,115) (6,108,148) 2,864,033 - 2,864,033 1993 1994 186W Weatherization 1995 DMSC S 1996 DMSC CN - - - - - 1997 DMSC CNP - - - - - 1998 DMSC SO. - - - - - 1999 DMSC SO - - - - - 2000 816 - - - - - 2001 2002 Total Weatherizatlon 816 (1,415,251) (4,296,815) 2,881,564 - 2,881,564 ROLLED-IN Page 11.32. Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2003 04 151 Fuel Stock S P DEW - - - - - 6 P SE 227,886,645 213,588,187 14,298,458 250,329 14,548,787 2007 p SE - - - - - 2008 P SE 9,004,569 8,439,589 564,980 - 564,980 2009 Total Fuel Stock 813 236,891,214 222,027,776 14,863,438 250,329 15,113,767 2010 2011 152 Fuel Stock - Undistributed 2012 p SE - - - - - 2013 - - - - 2014 2015 25316 DG&T Working Capita' Deposit 2016 p SE (2,777,000) (2,602,761) (174.239) (28,737) (202,976) 2017 813 (2,777,000) (2,602,761) (174,239) (28,737) (202,976) 2018 2019 25317 DG&T Working Capital Deposit 2020 p SE (2,023,136) (1,896,197) (126,939) (29,289) (156,228) 2021 . B13 (2,023,136) (1,896,197) (126,939) (29,289) (156.228) 2022 2023 25319 Provo Working Capital Deposit 2024 p SE - - - - - 2025 - - - - - 2026 2027 Total Fuel Stock B13 232,091,078 217,528,818 14,562,260 192,304 14,754,563 2028 154 Materials and Supplies 2029 MSS S 90,836,902 85,534,291 5,302,611 - 5,302,611 2030 MSS SG 4,742,900 4,464,997 277,903 - 277,903 2031 MSS SE 5,964,325 5,590,103 374,224 - 374,224 2032 MSS SO 210,402 198.520 11,882 - 11,882 2033 MSS SG 89,702,407 84,446,427 5,255,980 - 5,255,980 2034 MSS SG (1,860) (1,751) (109) - (109) 2035 MSS SNPD (2,045,353) (1,950,453) (94.900) - (94,900) 2036 MSS SC - - - - - 2037 MSS SG - - - - - 2038 MSS SC - - - - - MSS SG 042 MSS SC 7,155,041 6,735,802 419,239 - 419,239 MSS SC - Total Materials and Supplies - 813 196,564,767 185,017,936 11,546,831 - 11,546,831 2043 2044 163 Stores Expense Undistributed 2045 MSS SO - - - - - 2046 2047 B13 - - - - - 2048 2049 25318 Provo Working Capital Deposit 2050 MSS SG (273,000) (257,004) (15,896) - (15,996) 2051 2052 813 (273,000) (257,004) (15,996) 2053 2054 Total Materials & Supplies B13 196,291,767 184,760,932 11,530,835 - 11,530,835 2055 2056 165 Prepayments 2057 DMSC S 3,725,519 3,488,284 237,234 - 237,234 2058 GP GPS 11,221,219 10,587,544 . 633,675 - 633,675 2059 PT SC 5,747,343 5,410,586 336,757 - 336,757 2060 p SE 4,621,990 4,331,989 290,001 - 290,001 2061 PTD SO 18,118,581 17,095,405 1,023,177 - 1,023.177 2062 Total Prepayments B15 43,434,652 40,913,808 2,520,844 - 2,520,8.44 2063 1-1 ROLLED-IN Page 11.33 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2064 182M Misc Regulatory Assets 65 0052 S 173,593,594 173,506,274 87,320 (251,922) (164,602) DEFSG SG - - - 199,350 199,350 7 P - SGCT 6,266,873 5,898,386 368,487 - 368,487 068 DEFSG SG-P - - - - 2069 p SE - - - - - 2070 P SG - - - - - 2071 DDS02 SO 9,668,110 9,122,141 545,969 - 545,969 2072 811 189,528,577 188,526,801 1,001,776 (52,571) 949,204 2073 2074 186M Misc Deferred Debits 2075 LABOR S 18,056,463 18,058,463 - - - 2076 P SG - - - -. - 2077 P SG - - - - - 2078 DEFSG SG 54,662,630 51,459,754 3,202,876 6,222 3,209,098 2079 LABOR SO - - - - - 2080 P SE 14,152,131 13,264,173 887,957 - 887,957 2081 P SG - - - - - 2082 GP EXCTAX - - - - - 2083 Total Misc. Deferred Debits BIl 86,871,223 82,788,390 4,090,833 6,222 4,097,055 2084 2085 Working Capital 2086 CWC Cash Working Capital 2087 CWC S 36.620,454 34,576,430 2,044,625 199,650 2,243,674 2088 CWC SO - - - - - 2089 CWC SE - - - . - - 2090 814 36,620,454 34,576,430 2,044,025 199,650 2,243,674 2091 2092 OWC Other Work. Cap. 2093 131 cash GP SNP 2094 135 Working Funds GP SG 2095. 141 Notes ReceivabhGP SO - - - - - 2096 143 Other A/R GP SO 51,045,902 53,824,456 3,221,446 - 3,221,446 2097 232 NP PTD 5 (911) (911) 2098 232 NP PTD SO (4,950,826) (4,671,247) (279,579) - (279,579) 2099 232 AlP P SE (3,282,801) (3,076,826) (205,975) - (205,975) 2100 232 Np 7 SG (85,625) (80,608) (5,017) - (5,017) 1 2533 other Usc. DI. ord. P S 2533 Other P SE (6,496,179) (6,088,585) (407,595) (16,548) (424,143) 3 230 P,eeelReteorug. P SE (2,533,542) (2,374,578) (158,964) - (158,964) 2104 230 Amt ReIObk P 5 - - - - 2105 254105 ARO Reg Liability P S - - - - - 2106 254105 ARORogLbiIity P SE (915,681) (858,228) (57,453) - (57.453) 2107 2533 Cool Roclsn,etjonP SE - - - - - 2108 B14 38,780,337 36,673,474 2,106,864 (16,548) 2,090,316 2109 2110 Total Working Capital 814 75,400,792 71,249,903 4,150,888 183,102 4,333,990 2111 Miscellaneous Rate Base 2112 18221 Unrec Plant & Reg Study Costs 2113 P S - - - - - 2114 2115 815 - - - - - 2116 2117 18222 Nuclear Plant - Trojan 2118 p 5 - - - - - 2119 p TROJP - - - - - 2120 P TROJO - - - - - 2121 815 - - - - 2122 2123 0 ROLLED-IN Page 1134 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2124 25 1869 Misc Deferred Debits-Trojan 6 0 P S - - - - 7 P SG - - - - - 128 815 - - - - - 2129 2130 Total Miscellaneous Rate Base 815 - - - - - 2131 2132 Total Rate Base Additions 815 919,367,394 873,246,919 46,120,476 (2,016,908) 44,103568 2133 235 Customer Service Deposits 2134 CUST S - - - - - 2135 CUST CN - - - - - 2136 Total Customer Service Deposits 815 2137 2138 2281 Prop Ins PTD SO - - - - - 2139 2282 Inj & Dam PTD SO (5468,000) (5,159,216) (308,784) - (308,784) 2140 2283 Pen & Ben PTD SO (3,571,206) (3,369,536) (201,670) - (201,670) 2141 2283 Pen& Ben PTD S - - - - - 2142 254 Reg Liab PTO SE - - - - - 2143 254 Ins Prov PTD SO - - - - - 2144 815 (9,039,206) (8,528,752) (510,454) - (510,454) 2145 2146 22841 Accum Misc Oper Provisions - Other 2147 P S - - - - - 2148 P SG (1,480,000) (1,393,282) (88,718 - (86,718) 2149 815 (1,480,000) (1,393,282) (86,718 - (86,718) 2150 2151 22842 Pry-Trojan P TROJD - - - - - 2152 230 ARO P TROJP (1,766,763) (1,662,128) (104,635) - (104,635) 2153 254105 ARO P TROJP (3,287,058) (3,092,386) (194,673) - (194,673) 2154 254 P S 52,631,154) (52,542,942) (88,212) - (88,212) 2155 815 57,684,975) (57,297,457) (387,519) - (387,519) 2156 2157 252 Customer Advances for Construction 2158 DPW S (8,616,716) (8,124,239) (492,477) 453,842 (38,636) 2159 DPW SE - - - - - 2160 T SG (17,066,557) (16,066,568) (999,990) 104,006 (895,984) 1 DPW SO - - - - - CUST CN - - - - - 3 Total Customer Advances for Construction 819 (25,683,273) (24;190,806) (1,492,467) --55-7-;M (934,619) 2164 2165 25398 SO2 Emissions 2166 P SE - - (1,036,859) 1,036,859) 2167 819 - - (1,036,659) 1,036,659) 2168 2169 25399 Other Deferred Credits 2170 P S (3,795,745) (3,721,081) (74,664) - (74,664) 2171 LABOR SO - - - - 2172 P SG (6,108,142) (5,750.245) (357,898) - (357,898) 2173 P SE (5,006,303 (4,692,188) (314,114) - (314,114) 2174 B19 (14,910,189 (14,163,514) (746,675) - (746,675) 9 ROLLED-IN Page 11.35 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2175 190 Accumulated Deferred Income Taxes 7 40 76 P S 33,367,408 33,333,931 33,477 (33,477) 8 CUST CN 28,936 27,820 1,116 - 1,116 9 P 187 - - - - - 2180 LABOR SO 75,908,699 71622,050 4,286,649 (50,723) 4,235,926 2181 P DOP - - - - - 2182 CUST BADDEBT 5,515,134 5,394,502 120,632 - 120,832 2183 P TROJD 1,917,975 1,804,171 113,804 (113,804) - 2184 P SG 44,555,610 41,944,940 2,610,670 (2,203,826) 406,844 2185 P SE 5,329,967 4,995,545 334,422 393,423 727,845 2186 PTO SNP - - - - - 2187 DPW SNPD 806,637 769,211 37,426 - 37,426 2188 P SG - - - - - 2189 Total Accum Deferred Income Taxes B19 167,430,366 159,892,169 71538,197 (2,008,408) 5,529,789 2190 2191 281 Accumulated Deferred Income Taxes 2192 P S - 2193 PT SG (164,676,925) (155,027,924) (9649,001) 9,649,001 - 2194 1 SNPT - - - - - 2195 B19 (164,676,925) (155,027.924) (9649,001) 9,649,001 - 2196 2197 282 Accumulated Deferred Income Taxes 2198 GP S (190,146,677) (190,146,677) 2199 ACCMDIT DITBAL (3,214,526,340) (3,032,996,366) (181,529,974) 181,529,974 2200 P SG - - - - - 2201 P SG - - - - - 2202 IBT IBT - - - - - 2203 LABOR SO 23436,641 22,113,148 1,323,493 6,804 1,330,297 2204 CUST CN - - - - - 2205 P SE (5,083,668) (4,764,700) (318,968) (53,229) (372,198) 2206 P SG (4,697,203) (4,421,977) (275,226) (5,107,404) (5,382,630) 2207 619 (3,200,870.570) (3,020,069,895) (180,800,675) (13,770,533) (194,571,208) 2208 2209 283 Accumulated Deferred Income Taxes 2210 GP S (80,623,189) (80,008,645) (614,544) 586,980 (27,584) 2211 P SG (2,807,889) (2,643,365) (164,524) (26,354) (190,878) 2 P SE (2,611.320) (2,447,476) (163,844) (0) (163,844) LABOR SO (8,742,187) (8,248,506) (493,681) (69,526) (563,207) 4 GP GPS (5.821,396) (5,492655) (328,741) - (328.741) 2215 PTO SNP (3,672,481) (3,466,846) (205,635) - (205,635) 2216 P TROJD - - - - - 2217 P SG - - - - 2218 P SGCT (2,378,341) (2,238,497) (139,844) - (139,844) 2219 P SG - - - - 2220 619 (106,656,803) (104,545,989) (2,110,813) 491,100 (1,619,713) 2221 2222 Total Accum Deferred income Tax B19 (3,304,773,932) (3,119,751,639) (185,022,293) (5,638,839) (190,661,132) 2223 255 Accumulated Investment Tax Credit 2224 PTO S - - - - - 2225 PTO ITC84 (581,729) (581,729) - - - 2226 PTO ITC85 (1,686,778) (1,686,778) - - - 2227 PTD ITC86 (986,511) (986,511) - - - 2228 PTO 11C88 (162,990) (162.990) • - - 2229 PTD 11C89 (368,956) (368,956) - - - 2230 PID ITC90 (258,354) (222,232) (36,122) - (36,122) 2231 PTO SO - - (84,663) (84,663 2232 Total Accumlated ITC 819 (4,045,318) (4,009,196) (36,122) (84,863) (120,785 2233 2234 Total Rate Base Deductions (3,417,616,895) (3,229,334,646) (188,282,248) (6,202,314) (194,484,562) 2235 r] ROLLED-IN Page 11.36 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2236 .7. 8 1085P Steam Prod Plant Accumulated Depr 9 P S - - - - - 2240 P SG (763,909,636) (719,149,480) (44,760,156) - (44,760156) 2241 P SG (858,585,797) (808,278,231) (50,307,566) - (50,307,566) 2242 P SG (648,069,341) (610,096,676) (37,972,665) (317,656) (38,290,321) 2243 P SG - - - - - 2244 P SG (168,736,991) (158,850,096) (9,886,895) - (9,886,895) 2245 B17 (2,439301,765) (2,296,374483) (142,927,282) (317,656) (143,244,938) 2246 2247 108NP Nuclear Prod Plant Accumulated Depr 2248 P SG - - - - - 2249 p SG - - - - - 2250 P SG 2251 517 - - - - - 2252 2253 2254 108HP Hydraulic Prod Plant Accum Depr 2255 P S - - - - - 2256 P SG (154,090,742) (145,062,023) (9,028,719) - (9,028,719) 2257 p SG . (29,282,040) (27,566,302) (1,715,738) - (1,715,738) 2258 P SG (59,466,658) (55,982,297) (3,484,361) 397,227 (3,087,134) 2259 P SG (18,880,960) (17,774,658) (1,106,302) - (1,106,302) 2260 617 (261,720,400) (246,385,280) (15,335,120) 397,227 (14,937,893) 2261 2262 1080P Other Production Plant - Accum Depr 2263 P S - - - - - 2264 P SG (1,022,121) (962,231) (59,890) .- (59,890) 2265 P SG (262,558,861) (247,174,613) (15,384,248) - (15,384,248) 2266 P SG (190,629,621) (185,108,399) (11,521,222) 108,303 (11,412,919) 2267 P SG (23,103,106) (21,749,414) (1,353,692) - (1,353,692) 2268 517 (483,313,710) (454,994.657) (28,319,053) 108,303 (28,210,749) 2269 2270 1OSEP Experimental Plant - Accum Depr 2271 P SG - - - - - -2272 P SG 075 Total Production Plant Accum Depreciation 517 (3,184,335,874) (2,997,754,420) (186,581,455) 187,874 (186,393,580) 2276 2277 Summary of Prod Plant Depreciation by Factor 2278 S 2279 DGP - - - - - 2280 DGU - - - - 2281 SG (3,184,335,874) (2,997,754,420) (186,581,455) 187,874 (186,393,580) 2282 . SSGCH - - - - - 2283 SSGCT - - - - 2284 Total of Prod Plant Depreciation by Factor (3,184,335,874) (2,997,754,420) (186.581,455) 187,874 (186,393,580) 2285 2286 2287 108TP Transmission Plant Accumulated Depr 2288 T SG (376,197,381) (354,154,651) (22,042,730) - (22,042,730) 2289 T SG (406,922,991) . (383,079,940) (23,843,051) - (23,843,051) 2290 T SG (442,788, 86 489) (416,843,951) (25,944,537) 252,083 (25,692,454) 2291 Total Trans Plant Accum Depreciation B17 (1,225,908,1) (1,154,078,543) (71,830,318) 252,083 (71,578,235) 17_.~ ROLLED-IN Page 11 37 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2292 108360 Land and Land Rights 93 DPW S (7,503802) (7,102,608) (401,194) (401,194) 4 5 B17 (7,503,802) (7,102608) (401,194) - (401194) 96 108361 Structures and Improvements 2297 DPW S (14,697,345) (14,276,155) (421,190) - (421,190) 2298 817 (14,697,345) (14,276,155) (421,190) - (421,190) 2299 2300 108362 Station Equipment 2301 DPW S (210,446,564) (202,096,017) (8,350,547) - (8,350,547) 2302 B17 (210,446,564) (202,096,017) (8,350,547) - (8,350,547) 2303 2304 108363 Storage Battery Equipment 2305 DPW S - - - - - 2306 817 - - - - - 2307 2308 108364 Poles, Towers & Fixtures 2309 DPW S (555,654,846) (512,294505) (43360,340) - (43,360,340) 2310 B17 (555,654,846) (512,294,505) (43,360,340) - (43,360,340) 2311 2312 108365 Overhead Conductors 2313 DPW S (302,228,413) (286,435,121) (15,793,292) - (15,793,292) 2314 B17 (302,228,413) (286,435,121) (15,793,292) - (15,793,292) 2315 2316 108366 Underground Conduit 2317 DPW S (125,290,495) (122,301,951) (2,988,544) - (2,988,544) 2318 B17 (125,290,495) (122,301,951) (2,988,544) - (2,988,544) 2319 2320 108367 Underground Conductors 2321 DPW S (286,979,795) (277,225,042) (9,754,754) (9,754,754) 2322 817 (286,979,795) (277,225,042) (9,754,754) - (9,754,754) 2323 2324 108368 Line Transformers 2325 DPW S (378,736,078) (357,663,059) (21,073,019) - (21,073,019) 2326 B17 (378,736,078) (357,663,059) (21,073,019) - (21,073,019) 2327 2328 108369 Services DPW S (178,773,327) (168,822,819) (9,950,508) - (9,950,508) Q 817 (178.773,327) (168,822,819) (9,950,508) - (9,950,508) 2332 108370 Meters 2333 DPW S (66,846,663) (60,286210) (6,560453) - (6,560,453) 2334 817 (66,846,663) (60,286.210) (6,560,453) - (6,560,453) 2335 2336 2337 2338 108371 Installations on Customers' Premises 2339 DPW S (7,622,050) (7,504,128) (117,922) - (117,922) 2340 817 (7,622,050) (7,504,128) (117,922) - (117,922) 2341 • 2342 108372 Leased Property 2343 DPW S - - - - 2344 B17 - - - - 2345 2346 108373 Street Lights 2347 DPW S (26,849,290) (26,424,932) (424,359) - (424,359) 2348 817 (26,849,290) (26,424,932) (424,359) - (424,359) 2349 2350 108000 Unclassified Dist Plant - Acet 300 2351 DPW S - - - - - 2352 817 - - - - - 2353 2354 108DS Unclassified Dist Sub Plant - Acct 300 2355 DPW S - - - - - 2356 817 - - - - - 2357 2358 108DP Unclassified Dist Sub Plant - Acct 300 2359 DPW S 1,933,952 1,939.382 (5,430) - (5,430) 2360 817 1,933,952 1,939,382 (5,430) - (5,430) 2361 2362 2363 Total Distribution Plant Accum Depreciation B17 (2,159,694,716) (2,040,493,164) (119,201,551) (119,201,551) 0 Summary of Distribution Plant Depr by Factor S (2,159,694,716) (2,040,493,164) (119,201,551) -(119,201,551) 2367 2368 Total Distribution Depreciation by Factor 817 (2,159,694,716) (2,040,493,164) (119,201,551) - (119,201,551) ROLLED-IN Page 11.38 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2369 1 O8GP General Plant Accumulated Depr G-SITUS S (163230492) (152,638,336) (10,592,156) (10,592,156) 073 PT SG (2,891,925) (2,722,477) (169,448) - (169448) PT SG (4,704,227) (4,428,589) (275,637) - (275,637) G-SG SG (56539,900) (53,227.028) (3,312,872) 9,281 (3,303,591) 2374 CUST CN (7,957,929) (7,650,897) (307,031) - (307,031) 2375 PTD SO (80,951,457) (76,380,038) (4571,420) - (4,571,420) 2376 P SE (316,242) (296,400) (19,842) - (19,842) 2377 G-SG SG (47,440) (44,660) (2,780) - (2,780) 2378 G-SG SG (2,027,256) (1,908,472) (118,784) - (118,784) 2379 B17 (318,666,868) (299,296,898) (19,369,971) 9,281 (19,360,690) 2380 2381 2382 108MP Mining Plant Accumulated Depr. 2383 P S - - - - - 2384 P SE (157,583,796) (147,696,401) (9,887,395) (4,512) (9.891,907) 2385 B17 (157,583,796) (147,696,401) (9,887,395) (4,512) (9,891,907) 2386 108MP Less Centralia Situs Depreciation 2387 P S - - - - - 2388 817 (157,583,796) (147,696,401) (9,887,395) (4,512) (9,891,907) 2389 2390 1081390 Accum Depr - Capital Lease 2391 PTD SO 817 - - - - - 2392 - - - - - 2393 2394 Remove Capital Leases - - - - - 2395 817 - - - - - 2396 2397 1081399 Accum Depr - Capital Lease 2398 P S - - - - - 2399 P SE B17 - - - - - 2400 - - - - - 2401 2402 Remove Capital Leases - - - - - 2403 817 - - - - - 2404 2405 Total General Plant Accum Depreciation BiT (476,250,664) (446,993,299) (29,257,365) 4,769 (29,252,596) 8 2409 2410 Summary of General Depreciation by Factor 2411 S (163,230,492) (152,638,336) (10,592,158) - (10,592,158) 2412 DGP - - - - 2413 DGU - - - - - 2414 SE (157,900,038) (147,992,801) (9,907,237) (4,512) (9,911,749) 2415 SO (80,951.457) (76,380,038) (4,571,420) - (4,571,420) 2416 CN (7,957,929) (7,650,897) (307,031) - (307,031) 2417 SG (6,210,748) (62,331,227) (3,879,521) 9,281 (3870,240) 2418 DEU - - - - - 2419 SSGCT - - - - 2420 SSGCH - - - - - 2421 Remove Capital Leases - - - - 2422 Total General Depreciation by Factor (476,250,664) (446,993,299) (29,257,365) 4,769 (29,252,596) 2423 2424 2425 Total Accum Depreciation - Plant In Service B17 (7,046,190,115) (6,639,319,426) (406,870,689) 444,726 (406,425,963) 2426 111 SP Accum Prov for Ainort-Steam 2427 P SG - - - - - 2428 P SG - - - - - 2429 818 - - - - - 2430 2431 2432 11 1GP Accum Prov for Amort-General 2433 G-SITUS S (13,147,209) (13,147,209) - - - 2434 CIJST CN (2,997,910) (2,882,245) (115,665) - (115,665) 2435 -SG SG - - - - 2436 PTD SO (11,883,506) (11,212,432) (671,075) - (671,075) 2437 P SE - - - - - 2438 B18 (28,028,625) (27,241,886) (786,740) 2439 ROLLED-IN Page 11.39 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2440 1 111 HP Accum Prov, for Amort-Hydro P SG - - - - - 3 P SG - - - - - 2444 P SG (343,437) (323,314) (20,123) - - (20,123) 2445 P SG (483,468) (455,139) (28,328) - (28,328) 2446 B18 (826,905) (778,454) (48,451) - (48,451) 2447 2448 2449 1111P Accum Prov for Amort-Intangible Plant 2450 1-SITUS $ (1,175,966) (398,753) (777,213) - (777,213) 2451 P SG - - - - - 2452 P SG (366,155) (344,700) (21,454) - (21,454) 2453 P SE (1,620,448) (1,518,775) (101,673) - (101,673) 2454 I-SG SG (46,823,241) (44,079,702) (2,743,539) (5,470) (2,749,008) 2455 l-SG SG (24,955,200) (23,492,987) (1,462,213) - (1,462,213) 2456 I-SG SG (3677,510) (3,462,032) (215,478) - (215,478) 2457 CUST CN (100,780,296) (96,892,008) (3,888,288) - (3,888,288) 2458 P SG - - - - - 2459 P SG (248,591) (234,025) (14,566) - (14,566) 2460 PTO SO (273,680,286) (258,225,253) (15,455,033) - (15,455,033) 2461 618 (453.327,693) (428,648,236) (24,679,457) (5,470) (24,684,927) 2462 1111P Less Non-Utility Plant 2463 NUTIL 0TH - - - - - 2464 (453,327,693) (428,648,236) (24,679,457) (5,470) (24,684,927) 2465 2466 111390 Accum Amtr - Capital Lease 2467 Q-SITUS S (5,407,540) (5,407,540) - - - 2468 P SG (4,851,831) (4,567,545) (284,286) - (284,286) 2469 PTD SO 754,782 712,158 42,623 - 42,623 2470 (9,504,589) (9,262,927) (241,663) - (241,663) 2471 2472 Remove Capital Lease Amtr 9,504,589 9,262,927 241,863 - 241,663 2473 2474 Total Accum Provision for Amortization B18 (482,183,223) (456,668,575) (25,514,648) (5,470) (25,520,118) 2475 476 7 9 Summary of Amortization by Factor 2480 S (19,730,715) (18,953,502) (777,213) - (777,213) 2481 DQP - - - - - 2482 DGU - - - - - 2483 SE (1,620,448) (1,518,775) (101,673) - (101,673) 2484 SO (284,809,011) (268,725,527) (16,083,484) - (16,083,484) 2485 CN (103,778,206) (99,774,253) (4,003.953) - (4,003,953) 2486 SSQCT - - - - - 2487 SSGCH - - - - - 2488 SG (81,749,433) (76,959,446) (4,789.987) (5,470) (4,795,457) 2489 Less Capital Lease 9,504,589 9.262,927 241,663 - 241,663 2490 Total Provision For Amortization by Factor (482,183,223) (456,668,575) (25,514,648) (5,470) (25,520,118) 0