201306282012Earnings Report.pdf

Y,ROCKYMOUNTAIN
o (PoyYEB_il=r+l:l
?$l: Jliii 2fi
June 28, 2013
VIA OWRNIGHT DELIWRY
Idaho Public Utilities Commission
472West Washington
Boise,ID 83702-5983
Jean D. Jewell
Commission Secretary
PAC-E-o2-03
Rocky Mountain Power Annual Eamings Report
Pursuant to the Stipulation and Agreement between the parties, approved and included in the
Commission's Order in Case No. PAC-E-02-03, Rocky Mountain Power agreed to file an annual
eamings 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, 2012. The report provides
actual and normalized results of operations, based upon 2010 Protocol allocation methodology.
Informational inquires may be directed to Ted Weston, Manager, Idaho Regulatory Affairs, at
(80t) 220-2e63.
Sincerely,
Mark C. Moench
Senior Vice President and General Counsel
PacifiCorp
Enclosure
201 South Main, Suite 2300
Salt Lake City, Utah 841113h
ROCKY MOUNTAIN
POWER
A DIVISION OF PACIFICORP
Idaho Jurisdiction
RESULTS OF OPERATIONS
For Period Ended
December 31,2012
Page 1.0
Rocky Mountain Power
IDAHO
Results of Operations ..2010 PROTOCOL
12 Months Ended DECEMBER 2012
(1)(2)(3)(4)(5)
Total Results with
Results Price Change Lake Side 1\Price Change Price Change
1 Operating Revenues:
2 General Business Revenues 260,664,009 15,692,588 4,322,675 280,679,272
3 Interdepartmental
4 Special Sales 27,140,882
5 Other Operating Revenues 8,142,558
6 Total Operating Revenues 295,947,449 15,692,588 4,322,675 315,962,712
7
8 Operating Expenses:
9 Steam Production 71,140,841
10 Nuclear Production
11 Hydro Production 2,377,712
12 Other Power Supply 71,036,800 (834,434)70,202,366
13 Transmission 12,317,309
14 Distribution 10,773,088
15 Customer Accounting 4,675,583 37,809 10,415 4,723,807
16 Customer Service &Info 1,095,594
17 Sales
18 Administrative &General 10,115,725
19
20 Total O&M Expenses 183,532,652 37,809 (834,434)10,415 182,746,441
21
22 Depreciation 37,366,076 1,299,356 38,665,433
23 Amortization 3,720,535
24 Taxes Other Than Income 7,936,427 349,039 8,285,467
25 Income Taxes -Federal (9,085,107)5,230,418 (543,245)1,440,769 (2,957,164)
26 Income Taxes -State (636,370)710,727 (73,818)195,777 196,316
27 Income Taxes -Def Net 22,218,160
28 Investment Tax Credit Adj.(211,638)
29 Mise Revenue &Expense (538,416)
30
31 Total Operating Expenses:244,302,321 5,978,954 196,899 1,646,961 252,125,135
32
33 Operating Rev For Return:51 645 128 9713634 (196899)2 675714 63837577
34
35 Rate Base:
36 Electric Plant In Service 1,424,170,584 40,227,754 1,464,398,338
37 Plant Held for Future Use 1,856,436
38 Misc Deferred Debits 6,108,474
39 Elec Plant Acq Adj 2,497,908
40 NuclearFuel
41 Prepayments 2,577,150
42 Fuel Stock 15,764,617
43 Material &Supplies 11,817,677
44 Working Capital 3,029,269 (5,877)3,023,392
45 Weatherization Loans 2,592,254
46 Misc Rate Base
47
48 Total Electric Plant:1,470,414,369 40,221,877 1,510,636,247
49
50 Rate Base Deductions:
51 Accum Prov For Depree (437,098,593)(1,299,356)(438,397,950)
52 Accum Prov ForAmort (27,206,395)
53 Accum Def Income Tax (210,123,314)(7,013,402){')17 1~h 711'-'\\IM I f I I......,.V,'~""I
54 Unamortized ITC (98,673)
55 CustomerAdv For Const (885,162)
56 Customer Service Deposits
57 Misc Rate Base Deductions (5,147,553)
58
59 Total Rate Base Deductions (680,559,690)(8,312,759)(688,872,449)
60
61 Total Rate Base:789854679 31 909 119 821 763 798
62
63 Return on Rate Base 6.539%-0,278%7.768%
64
65 Return on Equity 7.562%-0.528%9.900%
66
67 TAX CALCULATION:
68 Operating Revenue 63,930,174 15,654,779 (813,962)4,312,260 83,083,251
69 Other Deductions
70 Interest (AFUDC)(3,385,368)(3,385,368)
71 Interest 20,099,264 811,985 20,911,248
72 Schedule "M"Additions 49,755,671 49,755,671
73 Schedule "M"Deductions 110,988,899 110,988,899
74 Income Before Tax (14,016,951)15,654,779 (1,625,946)4,312,260 4,324,142
75
76 State Income Taxes (636,370)710,727 (73,818)195,777 196,316
77 Taxable Income (13380581)14944052 (1 552 128)4 116483 4 127 826
78
79 Federal IncomeTaxes +Other (9085 1Q7)5230418 (543245)1 440769 (2957 164)
Ref.Page 2.2
Rocky Mountain Power Page 1.1
IDAHO
Results of Operations -2010 PROTOCOL
12 Months Ended DECEMBER 2012
Price Change Price Change
without Lake Side 2 with Lake Side 2
Net Rate Base $789]854,679 $821,763,798 Ref.Page 1.0
Return on Rate Base Requested 7.768%7.7680/0 Ref.Page 2.1
Revenues Required to Earn Requested Return 61,358)61 63]837]577
Less Current Operating Revenues (51,645,128)(51 A48,229)
Increase to Current Revenues 9,713]634 12,389,348
Net to Gross Bump-up 161.55°/0 161.55%
Price Change Required for Requested Return $15]692,588 $20,015,263
Requested Price Change $15,692,588 $20,015,263
Uncollectible Percent 0.241%0.241°/0 Ref.Page 1.2
Increased Uncollectible Expense $37]809 $48,224
Requested Price Change $15,692,588 $20,015,263
Franchise Tax 0.000%0.0000/0
Revenue Tax 0.000%0.000%
Resource Supplier Tax 0.000°/0 0.0000/0
Gross Receipts 0.000°/0 0.000%
Increase Taxes Other Than Income $$
Requested Price Change $15,692,588 $20,015,263
Uncollectible Expense (37,809)(48,224)
Taxes Other Than Income
Income Before Taxes $15,654]779 $19,967,039
State Effective Tax Rate 4.54°/0 4.54%Ref.Page 2.1
State Income Taxes $710,727 $906,504
Taxable Income $14,944,052 $19,060,535
Federal Income Tax Rate 35.000/0 35.00%Ref.Page 2.1
Federal Income Taxes $5,230,418 $6,671,187
Operating Income 100.0000/0 100.000%
Net Operating Income 61.900°/0 61.9000/0 Ref.Page 1.2
Net to Gross Bump-Up 161.55°/0 161.550/0
Operating Revenue
Operating Deductions
Uncollectible Accounts
Taxes Other -Franchise Tax
Taxes Other -Revenue Tax
Taxes Other -Resource Supplier
Taxes Other -Gross Receipts
Sub-Total
State income Tax @ 4.54°/0
Sub-Total
Federal Income Tax @ 35.00°/0
Net Operating Income
(1)Uncollectible Accounts =
Rocky Mountain Power
IDAHO
Results of Operations ..2010 PROTOCOL
12 Months Ended DECEMBER 2012
0.241%See Note (1)below
0.000°/0
0.0000/0
0.0000/0
0.000°/0
99.759°/0
95.2300/0
33.3310/0
61.900%
______62_8.....,0_3_7_Pg 2.12,Situs from Account 904
2601664,009 Pg 2.2,General Business Revenues
Page 1.2
Page 1.3
ROCKY MOUNTAIN POWER
State ofIdaho
Actual,Adjusted &Normalized Results of Operations ~2010 Protocol
Results ofOperations December 2012
(1)
Unadjusted
Results
(2)
Type 1
Adjustments
(3)
Total Adjusted
Actual Results
(4)
Type 2
Adjustments
(5)
Total Annualized
Actual Results
(6)
Type 3
Adjustments
(7)
Total Normalized
Results
6.539%
8,142,558
(9,085,107)
71,140,841
27,140,882
2,377,712
71,036,800
12,317,309
10,773,088
4,675,583
1,095,594
10,115,725
37,366,076
3,720,535
7,936,427
(9,085,107)
(636,370)
22,218,160
(211,638)
(538,416)
63,930,174
2,577,150
15,764,617
11,817,677
3,029,269
2,592,254
(14/016,951)
(636,370)
(13.380,581)
295,947,449
244,302,321
51,645,128
183,532,652
(3,385,368)
20,099/264
49,755,671
110/988,899
(680,559,690)
(437,098,593)
(27,206,395)
(210,123,314)
(98,673)
(885,162)
(5,147,553)
1,424,170,584
1,856,436
6,108,474
2,497,908
1,470,414/369
260,664,009
4,075
0,603%
(519,285)
(522,440)
(669,672)
5,780,309
7,338,858
93,131
4,156,953
(208,724)
195,732
(31,362)
17,593
4,465,133
(9,216.144)
(3,651,480)
(9,654,457)
(438,312)
(1,349,598)
5,114,344
743,412
381,063
(3,651,480)
(438,312)
5,633,806
(2,524,493)
(5,732)
(5,519,281)
7,699,214
(6,340,086)
(8,571,946)
36,373,565
707,462
5,157,477
19,884,780
36,345,526
190,453
818,881
(315,697)
18,838,701
14,602,406
4,236,295
17,479,573
6.221%
6.959%
(4,362,494)
(198,057)
(5,433/627)
(4,164.437)
58,149,865
11,465,322
2,284,581
66,879,847
12,526,032
10,577,356
4,706,945
1,078,001
(3,385,368)
19,391,802
44,598,194
91,104,119
32,251,732
2,977,123
7,555,365
(5,433,627)
(198,057)
16,584,353
(211,638)
(19,130)
2,577,150
16,434,289
11,817,677
3,025,194
2,592,254
19,441,668
14,482,644
66,675,708
762,053,060
229,699,915
47A08,833
277,108,748
176,193,793
(671,987,744)
(434,574,100)
(27,200,664)
(204,604,033)
(98,673)
(885,162)
(4,625,112)
1,434,040,804
1/387,825,058
1,665,983
5,289,594
2,813/605
243,184,435
1,759
1,759
0.034%
32,587
57,579
78,541
11,839
15,221
2,138
5,541
3,137
12,766
5,789
1,147
4,723
484,425
717,765
238,063
780/066
463,571
20,854
685.179
183,844
630,558
149,509
185.603
183,844
239,813
239,813
32,587
(183,844)
701,526
6.203%
6.924%
(230,644)
(5,080,259)
(4,625,112)
(5,673,439)
11,453A83
57,911,802
2,577,150
16,434,289
11,817,677
3,023,435
2,592,254
2,282,444
66,874,306
12,522,896
10,564,590
4,701,156
1,076,854
(3,385,368)
19,387,079
44,113,769
91,104,119
14,404,104
31,788,161
2,956,269
7,555,365
(5,673,439)
(230,644)
16,768,198
(211,638)
(19/130)
19,441,668
66,660,487
229,069,357
47/259,324
761,867,456
176,136,215
276,328,681
(672,171,589)
(434,574,100)
(27,200/664)
(204,787,878)
(98,673)
(885,162)
1,434,039,045
1,387,825,058
1,665,983
5,289,594
2,813,605
242,482,910
(32,907)
~3.006%
185,858
(189,140)
54,740
49,603
(426,703)
143,580
(66,574)
22,626
(277,468)
2,085,576
(3,624)
4,890,508
(47,994)
1,153,267
(568/763)
(314,426)
2,058,516
1,003,465
(6,449,656)
(876,401)
900,555
4,579
29/512
2,316
(4,877,261)
(6,449,656)
12.409,802
12,687,270
13,505,087
(784,910)
(17,499,810)
(16,451,431)
(19,303,989)
(876,401)
(5,372/543)
(11,078,887)
(18.427,588)
(18,537,006)
7.784%
9.930%
776,217
645,757
(4,625,112)
10,450,018
75,411,611
19,441,668
12,318,528
66,474,629
13,577972
2,286,068
61,983,798
12,570,890
10,564,590
4,698,840
5,954,115
(3,385,368)
19,955,841
44,428,195
89,045,603
31,977,302
2,901,530
7,555,365
776,217
645,757
15,867,643
(216,217)
(48,643)
14,223,729
2,577,150
16,434,289
11,817,677
3,056,342
2,592,254
234,441,901
58,338,211
174,982,947
(434,623,703)
(26,773,961)
(204,931,458)
(32,098)
(907,788)
(671,894,121 )
1,421,351,775
1,374,319,971
2,450,892
5,289,594
2,813,605
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
5 OtherOperating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 OtherPower Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service
17 Sales
18 Administrative &General
xx
19 Total O&M Expenses
xx
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes ~Federal
24 Income Taxes ~State
25 Income Taxes ~Def Net
26 Investment Tax CreditAdj.
27 MiscRevenue &Expense
xx
28 Total Operating Expenses:
29
30 Operating RevForReturn:
31
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 MiscDeferred Debits
36 Elec Plant Acq Adj
37 NuclearFuel
38 Prepayments
39 Fuel Stock
40 Material &Supplies
41 Working Capital
42 Weatherization Loans
43 Misc Rate Base
xx
44 Total Electric Plant:
45
46 Rate Base Deductions:
47 Accum Prov ForDepree
48 Accum Prov ForAmort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer AdvForConst
52 Customer Service Deposits
53 MiscRate Base Deductions
54
55 Total Rate Base Deductions
56
57 Total Rate Base:
58
59 Return on Rate Base
xx
60 Return on EqUity
61
62 TAX CALCULATION:
63 Operating Revenue
64 Other Deductions
65 Interest(AFUDC)
66 Interest
67 Schedule "M"Additions
68 Schedule "M"Deductions
69 Income Before Tax
70
71 State Income Taxes
72 Taxable Income
73
74 Federal Income Taxes +Other ============:::::=============================================================
(1)Type 1adjustmentsinvolve normalization for out ofperiod historical and unusual items that occur during the test period.
(2)Type2adjustments annualize changes thatoccurred during the test period.
(3)Type 3adjustments are known and measurable items that will occur in afuture period.
IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.4
Net Power Cost
Revenue Adjustments O&M Adjustments Adjustments Depreciation &Tax Adjustments Mise Rate Base
Total Adjustments (Tab 3)(Tab 4)(Tab 5)Amortization (Tab 6)(Tab 7)Adjustments (Tab 8)
1 Operating Revenues:
2 General Business Revenues (355,907)(355,907)
3 Interdepartmental
4 Special Sales 7,699,214 7.699,214
5Other Operating Revenues (4~175.970)(4.309.193)133,223
6 Total Operating Revenues 3.167,337 (4.665.100)7,832,437
7
8 Operating Expenses:
9 Steam Production 4,666,212 1,260,797 3,405,415
10 Nuclear Production
11 HydroProduction 91,644 95,880 (4.236)
12 Other PowerSupply 9,053,002 589,190 7,487,851 975.961
13 Transmission (253,581)(47,994)51,233 (256.820)
14 Distribution 208,498 208,498
15 Customer Accounting (23,257)(23,257)
16 Customer Service &Info (4,858,521)(4,858,521)
17 Sales
18 Administrative &General (334,294)(539,292)204,998
19 TotalO&M Expenses 8,549,704 (47,994)(3.215,471)10.636,447 204.998 971,725
20 Depreciation 5,388,775 (11,551)5,589,466 (189,140)
21 Amortization 819,006 239,514 26,585 552,907
22 TaxesOtherThan Income 381,063 381.063
23 Income Taxes:Federal (9,861,323)(1,581.612)369,073 (932,988)(462.103)(669,557)(6,584,136)
24 State (1,282,127)(214.915)50,151 (126,778)(62,792)(33.119)(894,675)
25 Deferred Income Taxes 6,350,517 241,362 743,628 (1,606,452)6,971,978
26 InvestmentTaxCredit Adj.4,579 4,579
27 MiseRevenue &Expense (489,773)(519,285)29,512
28 Total Operating Expenses:9,860,420 (2,122,444)(1.783,593)9,565,130 3,484,704 (112,035)828,659
29
30 Operating Rev ForReturn:(6,693,084)(2,542.657)1,783,593 (1,732,693)(3,484,704)112,035 (828,659)
31
32 Rate Base:
33 ElectricPlant In Service 49.850.613 (123,804)49,974,417
34 Plant Heldfor Future Use (594,457)(594,457)
35 Mise Deferred Debits 818.881 187,169 631,712
36 ElecPlant Acq Adj (315.697)(315,697)
37 NuclearFuel
38 Prepayments
39 FuelStock (669.672)(669.6"72)
40 Material &Supplies
41 Working Capital (27,073)(27,073)
42 Weatherization Loans
43 Misc Rate Base
44 Total Electric Plant:49.062.594 187,169 (123.804)48,999.230
45
46 Deductions:
47 Accum Prov For Deprec (2,474.890)135,513 (2,660.006)49,603
48 Accum Prov For Amort (432,434)(5,732)(426,703)
49 Accum Def IncomeTax {5,191,856}219.324 (1,173,999)1,606,452 1,187,861 (7,031,494)
50 Unamortized ITC (66.574)(66,574)
51 Customer Adv For Canst 22,626 22,626
52 CustomerService Deposits
53 Miscellaneous Deductions (522,440)(522,440)
54
55 Total Deductions:(8,665,569)(303,116)(1,173,999)135,513 (1.059,286)1,121,287 (7,385,968)
56
57 Total Rate Base:40,397,025 (303.116)(986,830)11,709 (1.059.286)1,121,287 41,613,262
58
59
60 Estimated ROE impact -2.368%~0,639%0.473%-0.440%-0,864%0,006%-0.978%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (11.481,437)(4.097,821)2,946.446 (2,792,459)(5,616,051)(586,061)(1,335,492)
67 OtherDeductions
68 Interest (AFUDC)
69 Interest 143,422 143.422
70 Schedule "M"Additions 5.327,476 (113,544)103,970 4,416,780 920,269
72 Schedule "M"Deductions 21,943.296 522,440 1,945.770 183,817 19.291,269
73 Income BeforeTax (28,240,680)(4.733,805)1,104,646 (2,792,459)(1,383,088)(729,483)(19,706,492)
74
76 StateIncomeTaxes (1.282,127)(214,915)50,151 (126.778)(62,792)(33,119)(894,675)
77 Taxable Income (26,958.553)(4,518,890)1,054,495 (2,665.681)(1.320.295)(696,364)(18,811.817)
78
79 Federal Income Taxes (9,861,323)(1,581,612)369.073 (932,988)(462,103)(669.557)(6,584,136)
Rocky Mountain Power
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
Page 2.1
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF RATE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 OR 12 CP:
DEMAND 0/0
ENERGY %
IDAHO
DECEMBER 2012
JAM ID Dec2012 ROO
Revenue Requirement Department
6/25/2013
4:48:32 PM
Year-End
2010 PROTOCOL
Separate Jurisdiction
12 Coincident Peaks
75%Demand
25%Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAL/STATE COMBINED RATE
CAPITAL STRUCTURE INFORMATION
TAX RATE
35.00%
4.54%
1.616
37.951%
DEBT
PREFERRED
COMMON
CAPITAL
STRUCTURE
47.10%
0.30%
52.60%
100,00%
EMBEDDED
COST
5.40%
5.43%
9.90%
OTHER INFORMATION
WEIGHTED
COST
2.545%
0.016%
5,207%
7.768%
The capital structure is calculated using the five quarter average from 12/3112011 to 12/31/2012.
2010 PROTOCOL Page 2.2
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 2.3 4,271,465,085 4,010,445,169 261,019,916 (355,907)260,664,009
3 Interdepartmental 2,3 °0 0 °0
4 Special Sales 2,3 330,569,624 311,127,956 19,441,668 7,699,214 27,140,882
5 Other Operating Revenues 2.4 247,451,049 235,132,521 12,318,528 (4,175,970)8,142,558
6 Total Operating Revenues 2.4 4,849,485,758 4,556,705,646 292,780,112 3,167,337 295,947,449
7
8 Operating Expenses:
9 Steam Production 2.5 1,063,010,035 996,535,407 66,474,629 4,666,212 71,140,841
10 NuclearProduction 2.6 °0 °°0
11 Hydro Production 2.7 37,604,600 35,318,532 2,286,068 91,644 2,377,712
12 Other Power Supply 2.9 1,024,764,125 962,780,327 61,983,798 9,053,002 71,036,800
13 Transmission 2.10 206,484,081 193,913,191 12,570,890 (253,581 )12,317,309
14 Distribution 2.12 203,678,292 193,113,702 10,564,590 208,498 10,773,088
15 Customer Accounting 2.12 91,533,005 86,834,165 4,698,840 (23,257)4,675,583
16 Customer Service &Infor 2.13 106,956,755 101,002,640 5,954,115 (4,858,521 )1,095,594
17 Sales 2.13 0 0 °0 0
18 Administrative &General 2.14 188,278,570 177,828,551 10,450,018 (334,294)10,115,725
19
20 Total 0 &M Expenses 2.14 2,922,309,463 2,747,326,516 174,982,947 8,549,704 183,532,652
21
22 Depreciation 2.16 562,069,131 530,091,829 31,977,302 5,388,775 37,366,076
23 Amortization 2.17 50,382,438 47,480,908 2,901,530 819,006 3,720,535
24 Taxes Other Than Income 2.17 160,882,952 153,327,587 7,555,365 381,063 7,936,427
25 Income Taxes -Federal 2.20 (55,564,412)(56,340,628)776,217 (9,861,323)(9,085,107)
26 Income Taxes -State 2.20 1,337,002 691,245 645,757 (1,282,127)(636,370)
27 Income Taxes -Def Net 2.19 310,576,030 294,708,387 15,867,643 6,350,517 22,218,160
28 Investment Tax Credit Adj.2.17 (1,851,300)(1,635,083)(216,217)4,579 (211,638)
29 Misc Revenue &Expense 2.4 (875,206)(826,563)(48,643)(489,773)(538,416)
30
31 Total Operating Expenses 2,20 3,949,266,098 3,714,824,198 234,441,901 9,860,420 244,302,321
32
33 Operating Revenue for Return 900,219,660 841,881,448 58,338,211 (6,693,084)51,645,128
34
35 Rate Base:
36 Electric Plant in Service 2.30 23,624,682,314 22,250,362,342 1,374,319,971 49,850,613 1,424,170,584
37 Plant Held for Future Use 2.31 49,000,637 46,549,744 2,450,892 (594,457)1,856,436
38 Mise Deferred Debits 2.33 306,480,170 301,190,576 5,289,594 818,881 6,108,474
39 Elec Plant Acq Adj 2.31 46,282,303 43,468,698 2,813,605 (315,697)2,497,908
40 Nuclear Fuel 2.31 0 °°°0
41 Prepayments 2,32 42,743,245 40,166,094 2,577,150 0 2,577,150
42 Fuel Stock 2.32 259,866,253 243,431,964 16,434,289 (669,672)15,764,617
43 Material &Supplies 2.32 202,251,644 190,433,967 11,817,677 0 11,817,677
44 Working Capital 2.33 79,934,479 76,878,137 3,056,342 (27,073)3,029,269
45 Weatherization Loans 2.31 (4,844,174)(7,436,428)2,592,254 °2,592,254
46 Miscellaneous Rate Base 2.34 0 °°°0
47
48 Total Electric Plant 24,606,396,870 23,185,045,095 1,421,351,775 49,062,594 1,470,414,369
49
50 Rate Base Deductions:
51 Aceum Prov For Depr 2.38 (7,360,884,529) (6,926,260,826)(434,623,703)(2,474,890)(437,098,593)
52 Accum Prav For Amort 2.39 (489,744,133) (462,970,172)(26,773,961 )(432,434)(27,206,395)
53 Accum Def Income Taxes 2.35 (3,671,146,215) (3,466,214,757)(204,931,458)(5,191,856)(210,123,314)
54 Unamortized ITC 2.35 (2,420,922)(2,388,824)(32,098)(66,574)(98,673)
55 Customer Adv for Const 2.34 (19,553,441)(18,645,653)(907,788)22,626 (885,162)
56 Customer Service Deposits 2.34 0 0 °0 °57 Misc.Rate Base Deductions 2.34 (118,712,702)(114,087,590)(4,625,112)(522,440)(5,147,553)
58
59 Total Rate Base Deductions (11,662,461,942)(10,990,567,821)(671,894,121 )(8,665,569)(680,559,690)
60
61 Total Rate Base 12,943,934,928 12,194,477,274 749,457,654 40,397,025 789,854,679
62
63 Return on Rate Base 6.955%7.784%6.539%
64
65 Return on Equity 8.353%9.930%7.562%
66 Net Power Costs 1,490,549,367 93,323,161 93,403,616
67
68 Revenue Requirement Impact 109,727,953 6,353,281 6,695,733
69 Rate Base Decrease (910,136,058)(47,438,269)(58,809,539)
2010 PROTOCOL Page 2.3
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
70 Sales to Ultimate Customers
71 440 Residential Sales
72 0 S 1,611,369,814 1,541,988,591 69,381,223 1,196A38 70,577,661
73
74 61 1,611,369,814 1,541,988,591 69,381,223 1,196,438 70,577,661
75
76 442 Commercial &Industrial Sales
77 0 S 2,623,833,486 2A32,693,182 191,140,305 (1,532,112)189,608,192
-'0 P C'c:10 QL:.
79 PT SG
80
81
82 61 2,623,833A86 2,432,693,182 191,140,305 (1,532,112)189,608,192
83
84 444 Public Street &Highway Lighting
85 0 S 19,998,454 19,500,066 498,388 (20,233)478,155
86 °SO
87 81 19,998,454 19,500,066 498,388 (20,233)478,155
88
89 445 Other Sales to Public Authority
90 0 S 16,263,330 16,263,330
91
92 81 16,263,330 16,263,330
93
94 448 Interdepartmental
95 DPW S
96 GP SO
97 81
98
99 Total Sales to Ultimate Customers 61 4,271,465,085 4,010,445,169 261,019,916 (355,907)260,664,009
100
101
102
103 447 Sales for Resale-Non NPC
104 P S 10,764,533 10,764,533
105 10,764,533 10,764,533
106
107 447NPC Sales for Resale-NPC
108 p 58 319,805,091 300,363,423 19,441,668 7,699,214 27,140,882
109 P SE
110 P SG
111 319,805,091 300,363,423 19,441,668 7,699,214 27,140,882
112
113 Total Sales for Resale 81 330,569,624 311,127,956 19A41,668 7,699,214 27,140,882
114
115 449 Provision for Rate Refund
116 P S
117 P SG
118
119
120 61
121
122 Total Sales from Electricity B1 4,602,034,709 4,321,573,125 280,461,584 7,343,307 287,804,890
123 450 Forfeited Discounts &Interest
124 CUST S 9,445,744 8,959,750 485,995 485,995
125 CUST SO
126 81 9,445,744 8,959,750 485,995 485,995
127
128 451 Misc Electric Revenue
129 CUST S 6,401,647 6,295,100 106,547 106,547
130 GP SG
131 GP SO 11,495 10,827 669 669
132 81 6A13,143 6,305,927 107,216 107,216
133
134 453 Water Sales
135 p SG 861 808 52 52
136 61 861 808 52 52
137
138 454 Rent of Electric Property
139 DPW S 9,617,483 9,454,564 162,918 162,918
140 T SG 5,604,669 5,263,948 340,720 340,720
141 T SG
142 GP SO 3,653,660 3,441,115 212,545 212,545
143 81 18,875,811 18,159,628 716,183 716,183
144
145
2010 PROTOCOL Page 2.4
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
146
147 456 Other Electric Revenue
148 DMSC S 32,179,188 32,179,188
149 CUST CN
150 OTHSE SE 13,847,247 12,971,529 875J18 875,718
151 OTHSO SO 14,353 13,518 835 835
152 OTHSGR SG 166,674,702 156,542,173 10,132,529 (4,175,970)5,956,559
153
154
155 81 212J15,490 201,706,408 11,009,082 (4,175,970)6,833,112
156
157 Total Other Electric Revenues 81 247,451,049 235,132,521 12,318,528 (4,175,970)8,142,558
158
159 Total Electric Operating Revenues 81 4,849,485,758 4,556,705,646 292,780,112 3,167,337 295,947,449
160
161 Summary of Revenues by Factor
162 5 4,339,873,680 4,078,098,304 261,775,376 (355,907)261,419,469
163 CN
164 SE 13,847,247 12,971,529 875,718 875,718
165 SO 3,679,509 3,465,460 214,048 214,048
166 SG 492,085,323 462,170,353 29,914,970 3,523,244 33,438,213
167 DGP
168
169 Total Electric Operating Revenues 4,849,485,758 4,556,705,646 292,780,112 3,167,337 295,947,449
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 81
178
179 41170 Loss on Sale of Utility Plant
180 DPW S
181 T 5G
182 81
183
184 4118 Gain from Emission Allowances
185 p S
186 P SE (49,887)(46,733)(3,155)(519,285)(522,440)
187 81 (49,887)(46,733)(3,155)(519,285)(522,440)
188
189 41181 Gain from Disposition of NOX Credits
190 P SE
191 81
192
193 4194 Impact Housing Interest Income
194 p 5G
195 81
196
197 421 (Gain)I Loss on Sale of Utility Plant
198 DPW S (69,285)(69,285)
199 T 5G
200 T SG
201 PTO CN
202 PTD SO (180,716)(170,203)(10,513)11,944 1,431
203 P 5G (575,317)(540,342)(34,975)17,568 (17,407)
204 81 (825,318)(779,831)(45,488)29,512 (15,976)
205
206 Total Miscellaneous Revenues (875,206)(826,563)(48,643)(489,773)(538,416)
207 Miscellaneous Expenses
208 4311 Interest on Customer Deposits
209 CUST 5
210 81
211 Total Miscellaneous Expenses
212
213 Net Misc Revenue and Expense B1 (875,206)(826,563)(48,643)(489,773)(538,416)
214
2010 PROTOCOL Page 2.5
Year~End
FERC BUS UNADJUSTED RESULTS IDAHO
AceT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
215 500 Operation Supervision &Engineering
216 p SG 17,492,264 16,428,870 1,063,394 149,014 1,212,408
217 P SG 1,650,019 1,549,710 100,308 100,308
218 82 19,142,283 17,978,581 1,163,702 149,014 1,312,716
219
220 501 Fuel Related-Non NPC
221 P SE 14,444,660 13,531,160 913,500 4,425 917,925
222 P SE
223 p SE
224 P SE
225 P SE 3,500,552 3,279,172 221,380 221,380
226 82 17,945,212 16,810,332 1,134,879 4,425 1,139,304
227
228 501NPC Fuel Related-NPC
229 p S 27,928 21,109 6,819 (6,819)
230 P SE 676,528,973 633,744,375 42,784,597 3,419,883 46,204,480
231 P SE
232 P SE
233 P SE 55,640,479 52,121,701 3,518,778 3,518,778
234 82 732,197,379 685,887,185 46,310,194 3,413,064 49,723,259
235
236 Total Fuel Related 750,142,591 702,697,518 47,445,073 3,417,489 50,862,563
237
238 502 Steam Expenses
239 p SG 33,396,862 31,366,592 2,030,270 2,030,270
240 p SG 8,412,343 7,900,938 511,405 511,405
241 82 41,809,206 39,267,530 2,541,675 2,541,675
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 3,937,027 3,688,044 248,983 (7,649)241,334
249 B2 3,937,027 3,688,044 248,983 (7,649)241,334
250
251 505 Electric Expenses
252 p SG 3,068,032 2,881,519 186,513 186,513
253 P SG 828,656 778,280 50,376 50,376
254 82 3,896,688 3,659,799 236,888 236,888
255
256 506 Misc,Steam Expense
257 p SG 54,757,273 51,428,455 3,328,817 3,328,817
258 P SE
259 P SG 2,002,258 1,880,536 121,722 121,722
260 82 56,759,531 53,308,992 3,450,539 3,450,539
261
262 507 Rents
263 p 5G 396,587 372,477 24,109 24,109
264 P SG
265 82 396,587 372,477 24/109 24,109
266
267 510 Maint Supervision &Engineering
268 P SG 4,047,183 3,801,146 246,037 185,858 431,896
269 P SG 2,331,701 2,189,952 141,749 141,749
270 B2 6,378,885 5,991,098 387,787 185,858 573,645
271
272
273
274 511 Maintenance of Structures
275 p SG 24,755,273 23,250,344 1,504,929 1,504,929
276 P SG 629,122 590,876 38,246 38,246
277 82 25,384,395 23,841,221 1,543,174 1,543,174
278
279 512 Maintenance of Boller Plant
280 p SG 101,942,855 95,745,520 6,197,335 921,499 7,118,834
281 P SG 6,049,318 5,681,566 367,752 367,752
282 82 107,992,173 101,427,087 6,565,086 921,499 7,486,586
283
284 513 Maintenance of Electric Plant
285 p SG 34,593,371 32,490,363 2,103,009 2,103,009
286 P SG 418,957 393,488 25,469 25,469
287 82 35,012,328 32,883,850 2,128,478 2,128,478
288
289 514 Maintenance of Misc.Steam Plant
290 p SG 9,543,134 8,962,985 580,148 580,148
291 P SG 2,615,209 2,456,225 158,984 158,984
292 82 12,158,343 11,419,210 739,133 739,133
293
294 Total Steam Power Generation 82 1,063,010,035 996,535,407 66,474,629 4,666,212 71,140,841
2010 PROTOCOL Page 2.6
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
295 517 Operation Super &Engineering
296 p SG
297 82
298
299 518 Nuclear Fuel Expense
300 p SE
301
302 82
303
304 519 Coolants and Water
305 p S8
306 B2
307
308 520 Steam Expenses
309 p SG
310 82
311
312
313
314 523 Electric Expenses
315 p SG
316 82
317
318 524 Misc.Nuclear Expenses
319 p 5G
320 B2
321
322 528 Maintenance Super &Engineering
323 p SG
324 82
325
326 529 Maintenance of Structures
327 p 5G
328 82
329
330 530 Maintenance of Reactor Plant
331 p SG
332 82
333
334 531 Maintenance of Electric Plant
335 p 5G
336 82
337
338 532 Maintenance of Misc Nuclear
339 p 5G
340 82
341
342 Total Nuclear Power Generation 82
343
344 535 Operation Super &Engineering
345 p DGP
346 P SG 5,349,127 5,023,942 325,185 82,340 407,526
347 P SG (637,455)(598,702)(38,752)5,649 (33,104)
348
349 B2 4,711,673 4,425,240 286,433 87,989 374,422
350
351 536 Water For Power
352 p DGP
353 P SG 134,519 126,341 8,178 8,178
354 P SG
355
356 82 134,519 126,341 8,178 8,178
357
2010 PROTOCOL Page 2.7
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
358 537 Hydraulic Expenses
359 P DGP
360 P 5G 3,986,731 3,744,369 242,362 (143)242,220
361 P 5G 278,598 261,661 16,937 16,937
362
363 82 4,265,329 4,006,030 259,299 (143)259,156
364
365 538 Electric Expenses
366 p DGP
367 P 5G
368 P 5G
369
370 82
371
372 539 Misc.Hydro Expenses
373 P DGP
374 P 5G 12,945,836 12,158,830 787,006 (3,710)783,296
375 P SG 7,060,863 6,631,618 429,246 429,246
376
377
378 82 20,006,700 18,790,448 1,216,252 (3,710)1,212,542
379
380 540 Rents (Hydro Generation)
381 p DGP
382 P 5G 635,427 596,798 38,629 38,629
383 P SG 26,284 24,687 1,598 1,598
384
385 82 661,711 621,484 40,227 40,227
386
387 541 MaintSupervision &Engineering
388 p DGP
389 P SG 388 364 24 24
390 P SG
391
392 82 388 364 24 24
393
394 542 Maintenance of Structures
395 p DGP
396 P 5G 660,573 620,416 40,158 40,158
397 P 5G 164,706 154,693 10,013 10,013
398
399 82 825,279 775,109 50,171 50,171
400
401
402
403
404 543 Maintenance of Dams &Waterways
405 P DGP
406 P SG 1,603,653 1,506,163 97,490 97,490
407 P SG 484,650 455,187 29,463 29,463
408
409 B2 2,088,303 1,961,350 126,953 126,953
410
411 544 Maintenance of Electric Plant
412 p DGP
413 P SG 1.554,654 1,460,143 94,511 94,511
414 P 58 419,919 394,391 25,528 25,528
415
416 82 1,974,573 1,854,534 120,039 120,039
417
418 545 Maintenance of Misc.Hydro Plant
419 P DGP
420 p 5G 2,226,332 2,090,989 135,344 5,477 140,820
421 P 5G 709,794 666,644 43,150 2,031 45,181
422
423 82 2,936,126 2,757,632 178,494 7,508 186,002
424
425 Total Hydraulic Power Generation 82 37,604,600 35,318,532 2,286,068 91,644 2,377,712
2010 PROTOCOL Page 2.8
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
426
427 546 Operation Super &Engineering
428 p 5G 369,904 347,417 22,487 22,487
429 P 5G
430 82 369,904 347,417 22,487 22,487
431
432 547 Fuel~Non~NPC
433 P SE
't-J't P SE
435 82
436
437 547NPC Fuel-NPC
438 p SE 355,092,449 332,635,927 22,456,521 (4,385,488)18,071,034
439 P SE 9,415,092 8,819,669 595,423 595,423
440 82 364,507,540 341,455,596 23,051,944 (4,385,488)18,666,457
441
442 548 Generation Expense
443 p SG 16,834,357 15,810,959 1,023,398 (33,184)990,214
444 P 58 596,596 560,328 36,268 36,268
445 82 17,430,953 16,371,286 1,059,667 (33,184)1,026,483
446
447 549 Miscellaneous Other
448 p S 65,538 65,538
449 P 5G 3,958,496 3,717,851 240,646 32,150 272,796
450 P 5G 5,123,122 4,811,676 311,446 114,525 425,971
451 82 9,147,157 8,595,065 552,092 146,676 698,768
452
453
454
455
456 550 Rents
457 p S 84,346 84,346
458 P SG 974,204 914,980 59,224 (56,932)2,292
459 P SG 2,604,030 2,445,725 158,305 158,305
460 82 3,662,580 3,445,051 217,529 (56,932)160,597
461
462 551 Maint Supervision &Engineering
463 p 58
464 82
465
466 552 Maintenance ofStructures
467 p 5G 2,058,363 1,933,230 125,132 125,132
468 P 5G 232,891 218,733 14,158 14,158
469 82 2,291,254 2,151,963 139,290 139,290
470
471 553 Maint of Generation &Electric Plant
472 p 5G 9,876,866 9,276,429 600,437 (209,191)391,246
473 P 5G 15,397,106 14,461,081 936,025 936,025
474 P SG 507,220 476,385 30,835 30,835
475 82 25,781,191 24,213,895 1,567,296 (209,191)1,358,106
476
477 554 Maintenance of Misc.Other
478 P SG 201,917 189,642 12,275 (4,830)7,445
479 P 5G 1,632,770 1,533,510 99,260 99,260
480 P 5G 131,689 123,683 8,006 8,006
481 82 1,966,376 1,846,836 119,540 (4,830)114,710
482
483 Total Other Power Generation 82 425,156,955 398,427,109 26,729,847 (4,542,949)22,186,898
484
485
486 555 Purchased Power-Non NPC
487 DMSC S (32,166,510)(29,195,537)(2,970,973)2,970,973
488 (32,166,510)(29,195,537)(2,970,973)2,970,973
489
490 555NPC Purchased Power-NPC
491 p SG 571,493,322 536,750,962 34,742,360 7,262,952 42,005,312
492 P SE (3,905,925)(3,658,909)(247,016)1,753,608 1,506,592
493 Seasonal Co P 5G
494 DGP
495 567,587,396 533,092,053 34,495,344 9,016,560 43,511,904
496
497 Total Purchased Power B2 535,420,887 503,896,516 31,524,371 11,987,533 43,511,904
498
499 556 System Control &Load Dispatch
500 p SG 1,546,050 1,452,062 93,988 93,988
501
502 82 1,546,050 1,452,062 93,988 93,988
503
504
2010 PROTOCOL Page 2.9
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
505
506 557 Other Expenses
507 p S (183,792)(150,819)(32,973)975,961 942,988
508 P SG 65,999,825 61,987,547 4,012,277 360,342 4,372,619
509 P SGCT 1,122,425 1,053,927 68,498 68,498
510 P SE (4,297,673)(4,025,883)(271,791)272,115 324
511 P 5G
512 P TROJP
£:....0\J I-J
514 82 62,640,784 58,864,772 3,776,012 1,608,418 5,384,430
515
516 Embedded Cost Differentials
517 Company Owned Hyd P DGP
518 Company Owned Hyd P SG
519 Mid-C Contract P MC
520 Mid-C Contract P SG
521 Existing QF Contracts P S
522 Existing QF Contracts P 5G
523
524
525
526 Hydro Endowment Fixed Dollar Proposal
527 Klamath Surcharge Sit P S (550)975,411 (975,961 )(975,961 )
528 ECD Hydro P S (0)(835,542)835,542 835,542
529 (550)139,869 (140,419)(140,419)
530
531 Total Other Power Supply B2 599,607,170 564,353,218 35,253,952 13,595,951 48,849,903
532
533 Total Production Expense 82 2,125,378,761 1,994,634,266 130,744,495 13,810,858 144,555,353
534
535
536 Summary ofProduction Expense by Factor
537 S (32,173,041)(29,035,495)(3,137,546)3,940,115 802,569
538 SG 1,046,073,744 982,480,577 63,593,167 8,813,849 72,407,016
539 SE 1,110,355,632 1,040,135,257 70,220,376 1,056,894 71,277,270
540 SNPPH
541 TROJP
542 SGCT 1,122,425 1,053,927 68,498 68,498
543 DGP
544 DEU
545 DEP
546 SNPPS
547 SNPPO
548 DGU
549 MC
550 SSGCT
551 SSECT
552 SSGC
553 SSGCH
554 SSECH
555 Total Production Expense by Factor 82 2,125,378,761 1,994,634,266 130,744,495 13,810,858 144,555,353
556 560 Operation Supervision &Engineering
557 T SG 5,532,584 5,196,246 336,338 29,037 365,375
558
559 82 5,532,584 5,196,246 336,338 29,037 365,375
560
561 561 Load Dispatching
562 T SG 8,569,205 8,048,264 520,941 520,941
563
564 62 8,569,205 8,048,264 520,941 520,941
565 562 Station Expense
566 T SG 2,984,932 2,803,471 181,461 181,461
567
568 62 2,984,932 2,803,471 181,461 181,461
569
570 563 Overhead Line Expense
571 T SG 285,237 267,897 17,340 17,340
572
573 82 285,237 267,897 17,340 17,340
574
575 564 Underground Line Expense
576 T SG
577
578 82
579
2010 PROTOCOL Page 2.10
YearMEnd
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
580 565 Transmission of Electricity by Others
581 T 5G
582 T SE
583
584
585 565NPC Transmission of Electricity by Others-NPC
586 T SG 134,669,374 126,482,521 8,186,853 (224,130)7,962,723
587 T SE 7,455,741 6,984,230 471,511 (32,690)438,821
588 142,125,115 133,466,751 8,658,364 (256,820)8,401,544
589
590 Total Transmission of Electricity by Others 82 142,125,115 133,466,751 8,658,364 (256,820)8,401,544
591
592 566 Misc.Transmission Expense
593 T 5G 3,696,068 3,471,376 224,692 (47,994)176,698
594
595 82 3,696,068 3,471,376 224,692 (47,994)176,698
596
597 567 Rents -Transmission
598 T SG 1,497,301 1,406,276 91,024 91,024
599
600 B2 1,497,301 1,406,276 91,024 91,024
601
602 568 Maint Supervision &Engineering
603 T SG 2,486,358 2,335,207 151,151 151,151
604
605 82 2,486,358 2,335,207 151,151 151,151
606
607 569 Maintenance of Structures
608 T SG 4,476,097 4,203,985 272,112 272,112
609
610 82 4,476,097 4,203,985 272,112 272,112
611
612 570 Maintenance of Station Equipment
613 T SG 11,423,719 10,729,246 694,473 694,473
614
615 82 11,423,719 10,729,246 694,473 694,473
616
617 571 Maintenance of Overhead Lines
618 T SG 20,575,947 19,325,089 1,250,858 22,197 1,273,055
619
620 82 20,575,947 19,325,089 1,250,858 22,197 1,273,055
621
622 572 Maintenance of Underground Lines
623 T SG 82,621 77,599 5,023 5,023
624
625 82 82,621 77,599 5,023 5,023
626
627 573 Maint ofMisc.Transmission Plant
628 T SG 2,748,898 2,581,786 167,112 167,112
629
630 82 2,748,898 2,581,786 167,112 167,112
631
632 Totai Transmission Expense 62 206,484,081 193,913,191 12,570,890 (253,581)12,317,309
633
634 Summary of Transmission Expense by Factor
635 SE 7,455,741 6,984,230 471,511 (32,690)438,821
636 SG 199,028,340 186,928,962 12,099,379 (220,891 )11,878,488
637 SNPT
638 Total Transmission Expense by Factor 206,484,081 193,913,191 12,570,890 (253,581)12,317,309
639 580 Operation Supervision &Engineering
640 DPW S 1,390,956 1,291,017 99,939 39,531 139,470
641 DPW SNPD 12,702,162 12,107,280 594,882 44,442 639,324
642 82 14,093,118 13,398,297 694,821 83,974 778,795
643
644 581 Load Dispatching
645 DPW S
646 DPW SNPD 13,036,839 12,426,283 610,556 610,556
647 82 13,036,839 12,426,283 610,556 610,556
648
649 582 Station Expense
650 DPW S 4,048,289 3,736,872 311,417 311,417
651 DPW SNPD 29,912 28,511 1,401 1,401
652 82 4,078,201 3,765,383 312,818 312,818
653
2010 PROTOCOL Page 2.11
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
654 583 Overhead Line Expenses
655 DPW S 5,508,186 5,353,217 154,969 154,969
656 DPW SNPD 17,979 17,137 842 842
657 82 5,526,165 5,370,354 155,811 155,811
658
659 584 Underground Line Expense
660 DPW S 249 236 13 13
661 DPW SNPD
662 82 249 236 13 13
663
664 585 Street Lighting &Signal Systems
665 DPW S
666 DPW SNPD 222,740 212,309 10,432 10,432
667 82 222,740 212,309 10,432 10,432
668
669 586 Meter Expenses
670 DPW S 6,481,838 6,142,675 339,163 339,163
671 DP\N SNPD 589,193 561,599 27,594 27,594
672 B2 7,071,031 6,704,274 366,757 366,757
673
674 587 Customer Installation Expenses
675 DPW S 12,473,499 11,829,068 644,431 644,431
676 DPW SNPD
677 B2 12,473,499 11,829,068 644,431 644,431
678
679 588 Misc. Distribution Expenses
680 DPW S 1,317,595 1,209,139 108,457 108,457
681 DPW SNPD 3,244,551 3,092,599 151,952 151,952
682 82 4,562,147 4,301,737 260,409 260,409
683
684 589 Rents
685 DPW S 3,321,361 3,301,393 19,969 19,969
686 DPW SNPD 45,579 43,445 2,135 2,135
687 82 3,366,940 3,344,837 22,103 22,103
688
689 590 Maint Supervision &Engineering
690 DPW S 821,399 809,780 11,619 11,619
691 DPW SNPD 3,651,150 3,480,155 170,995 170,995
692 82 4,472,548 4,289,935 182,613 182,613
693
694 591 Maintenance of Structures
695 DPW S 1,190,808 1,150,947 39,861 39,861
696 DPW SNPD 119,498 113,902 5,596 5,596
697 B2 1,310,306 1,264,848 45,457 45,457
698
699 592 Maintenance of Station Equipment
700 DPW S 9,527,330 8,793,168 734,162 734,162
701 DPW SNPD 1,466,476 1,397,796 68,680 68,680
702 B2 10,993,806 10,190,964 802,842 802,842
703 593 Maintenance of Overhead Lines
704 DPW S 87,378,346 82,301,238 5,077,108 110,633 5,187,741
705 DPW SNPD 1,339,919 1,277,167 62,753 13,891 --76,644
706 82 88,718,266 83,578,405 -----SJ--3-9-,861-_.-124,524 5,264,385
707
708 594 Maintenance of Underground Lines
709 DPW S 20,286,217 19,694,720 591,497 591,497
710 DPW SNPD 26,798 25,543 1,255 1,255
711 82 20,313,015 19,720,263 592,752 592,752
712
713 595 Maintenance of Line Transformers
714 DPW S 49,532 49,532
715 DPW SNPD 908,080 865,552 42,528 42,528
716 62 957,612 915,084 42,528 42,528
717
718 596 Maintof Street Lighting &Signal Sys.
719 DPW S 3,704,762 3,524,416 180,346 180,346
720 DPW SNPD
721 B2 3,704,762 3,524,416 180,346 180,346
722
2010 PROTOCOL Page 2.12
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
723 597 Maintenance of Meters
724 DPW S 5,075,591 4,715,969 359,622 359,622
725 DPW SNPD 1,673,807 1,595,417 78,390 78,390
726 82 6,749,398 6,311,387 438,011 438,011
727
728 598 Maint of Misc.Distribution Plant
729 DPW S 2,412,422 2,332,375 80,048 80,048
730 DPW SNPD (384,773)(366,753)(18,020)(18,020)
'7')-1 62 2,027,649 1,965,622 62,028 62,028/01
732
733 Total Distribution Expense B2 203,678,292 193)113,702 10,564,590 208,498 10)773,088
734
735
736 Summary of Distribution Expense by Factor
737 S 164,988,382 156,235,762 8,752,620 150,164 8,902,785
738 SNPD 38,689,910 36,877,940 1,811,969 58,334 1,870,303
739
740 Total Distribution Expense by Factor 203,678,292 193,113,702 10,564,590 208,498 10,773,088
741
742 901 Supervision
743 CUST S 1,623 1,623
744 GUST eN 2,601,797 2,501,201 100,596 100,596
745 82 2,603,420 2,502,824 100,596 100,596
746
747 902 Meter Reading Expense
748 CUST S 18,428,331 16,851,554 1,576,776 1,576,776
749 CUST CN 2,251,247 2,164,205 87,042 87,042
750 82 20,679,578 19,015,759 1,663,819 1,663,819
751
752 903 Customer Receipts &Collections
753 CUST S 8,132,912 7,716,871 416,041 49,992 466,033
754 GUST CN 45,637,439 43,872,915 1,764,524 46,871 1,811,395
755 82 53,770,351 51,589,786 2,180,565 96,863 2,277,428
756
757 904 Uncollectible Accounts
758 CUST S 14,326,722 13,578,566 748,157 (120,120)628,037
759 P SG
760 CUST CN 10,746 10,330 415 415
761 82 14,337,468 13,588,896 748,572 (120,120)628,452
762
763 905 Misc.Customer Accounts Expense
764 GUST S 5,413 5,413
765 GUST CN 136,775 131,487 5,288 5,288
766 82 142,188 136,900 5,288 5,288
767
768 Total Customer Accounts Expense 82 91,533,005 86,834,165 4,698,840 (23,257)4,675,583
769
770 Summary of Customer Aects Exp by Factor
771 S 40,895,001 38,154,027 2,740,974 (70,128)2,670,846
772 CN 50,638,004 48,680,138 1,957,865 46,871 2,004,737
773 SG
774 Total Customer Accounts Expense by Factor 91,533,005 86,834,165 4,698,840 (23,257)4.675.583
775
776 907 Supervision
777 CUST S
778 CUST CN 301,705 290,040 11,665 11,665
779 82 301,705 290,040 11,665 11,665
780
781 908 Customer Assistance
782 CUST S 101,706,129 95,945A05 5,760,725 (4,859,069)901,656
783 CUST CN 1,449,973 1,393,911 56,062 2,989 59,050
784
785
786 82 103,156,102 97,339,316 5,816,787 (4,856,080)960.706
787
2010 PROTOCOL Page 2.13
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
788 909 Informational &Instructional Adv
789 CUST S 1,602,086 1,549,763 52,323 (546)51,777
790 CUST CN 1,692,304 1,626,873 65,431 (1,894)63,537
791 82 3,294,390 3,176,636 117,754 (2,440)115,314
792
793 910 Misc.Customer Service
794 CUST S
795 CUST CN 204,557 196,648 7,909 7,909
796
797 82 204,557 196,648 7,909 7,909
798
799 Total Customer Service Expense B2 106,956,755 101,002,640 5,954,115 (4,858,521)1,095,594
800
801
802 Summary of Customer Service Exp by Factor
803 S 103,308,216 97,495,168 5,813,048 (4,859,615)953,433
804 CN 3,648,539 3,507,472 141,067 1,094 142,161
805
806 Total Customer Service Expense by Factor 82 106,956,755 101,002,640 5,954,115 (4,858,521)1,095,594
807
808
809 911 Supervision
810 CUST S
811 CUST CN
812 82
813
814 912 Demonstration &Selling Expense
815 CUST S
816 GUST GN
817 82
818
819 913 Advertising Expense
820 CUST S
821 CUST CN
822 82
823
824 916 Misc.Sales Expense
825 GUST S
826 GUST CN
827 82
828
829 Total Sales Expense 82
830
831
832 Total Sales Expense by Factor
833 S
834 eN
835 Total Sales Expense by Factor
836
837 Total Customer Service Exp Including Sales B2 106,956,755 101,002,640 5,954,115 (4,858,521)1,095,594
838 920 Administrative &General Salaries
839 PTO S (416,249)(416,249)4,238 4,238
840 CUST CN
841 PTO SO 74,784,351 70,433,917 4,350,434 184,611 4,535,045
842 82 74,368,102 70,017,668 4,350,434 188,849 4,539,283
843
844 921 Office Supplies &expenses
845 PTO S 321,474 295,167 26,307 26,307
846 CUST CN 179,143 172,217 6,926 6,926
847 PTD SO 8,206,164 7,728,786 477,378 (1,639)475,739
848 62 8,706,781 8,196,170 510,611 (1,639)508,972
849
850 922 A&G Expenses Transferred
851 PTD S
852 CUST CN
853 PTO SO (27,128,855)(25,550,686)(1,578,168)(1,578,168)
854 62 (27,128,855)(25,550,686)(1,578,168)(1,578,168)
855
2010 PROTOCOL Page 2.14
Year~End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
856 923 Outside 8ervices
857 prD 8 506,519 506,388 131 113 244
858 CUST GN
859 PTD SO 12,771,400 12,028,448 742,951 (130,262)612,689
860 B2 13,277,918 12,534,836 743,082 (130,149)612,933
861
862 924 Property Insurance
863 PT 8 7,685,110 7,571,566 113,544 113,544
864 PT SG
865 PTD SO 8,719,739 8,212,486 507,254 507,254
866 62 16,404,849 15,784,051 620,798 620,798
867
868 925 Injuries &Damages
869 prD 8 (801,169)(801,169)
870 prD SO 49,732,870 46,839,757 2,893,113 (1,736,258)1,156,855
871 82 48,931,701 46,038,588 2,893,113 (1,736,258)1,156,855
872
873 926 Employee Pensions &Benefits
874 LABOR S
875 CUST eN
876 LABOR 80
877 82
878
879 927 Franchise Requirements
880 DM8C S
881 DMSC SO
882 82
883
884 928 Regulatory Commission Expense
885 DMSC S 16,290,569 15,497,828 792,741 (4,188)788,553
886 GUST eN
887 DMSC SO 1,648,146 1,552,268 95,878 95,878
888 FERC SG 5,027,257 4,721,639 305,618 305,618
889 82 22,965,972 21,771,735 1,194,237 (4,188)1,190,049
890
891 929 Duplicate Charges
892 LABOR 8 1,443 1,443
893 LABOR 80 (4,831,814)(4,550,732)(281,081)3,823 (277,259)
894 82 (4,830,371 )(4,549,289)(281,081)3,823 (277,259)
895
896 930 Mise General Expenses
897 PTD S 199,137 190,837 8,300 196,698 204,998
898 GUST eN
899 p 8G
900 LABOR SO 7,144,809 6,729,174 415,635 1,144,054 1,559,690
901 82 7,343,946 6,920,011 423,935 1,340,752 1,764,688
902
903 931 Rents
904 PTD 8 1,151,114 1,150,250 864 864
905 PTO SO 5,569,240 5,245,260 323,980 323,980
906 82 6,720,353 6,395,510 324,844 324,844
907
908 935 Maintenance of General Plant
909 G S 177,382 168,620 8,762 (125)8,637
910 CUST eN 102,903 98,924 3,979 3,979
911 G SO 21,237,887 20,002,414 1,235,473 4,641 1,240,114
912 82 21,518,172 20,269,959 1,248,213 4,516 1,252,730
913
914 Total Administrative &General Expense 82 188J278,570 177J828,551 10,450,018 (334J294)10J115,725
915
916 Summary of A&G Expense by Factor
917 S 25,115,330 24,164,681 950,649 196,736 1,147,385
918 SO 157,853,937 148,671,091 9,182,846 (531,029)8,651,816
919 SG 5,027,257 4,721,639 305,618 305,618
920 GN 282,046 271,141 10,905 10,905
921 Total A&G Expense by Factor 188,278,570 177,828,551 10,450,018 (334,294)10,115,725
922
923 Total O&M Expense 82 2,922,309,463 2,747,326,516 174,982J947 8,549,704 183,532,652
2010 PROTOCOL Page 2.15
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
924 403SP Steam Depreciation
925 P 5G 20,569,002 19,318,566 1,250,436 1,250,436
926 P 5G 23,558,709 22,126,522 1,432,187 1,432,187
927 P 5G 90,888,641 85,363,317 5,525,324 5,559,748 11,085,073
928 P 5G 7,938,132 7,455,555 482,577 482,577
929 83 142,954,484 134,263,961 8,690,523 5,559,748 14,250,272
930
931 403NP Nuclear Depreciation
;:l'..J.t::p co,....QU
933 83
934
935 403HP Hydro Depreciation
936 P SG 3,387,944 3,181,983 205,961 205,961
937 P 5G 978,301 918,828 59,473 59,473
938 P 5G 15,071,419 14,155,194 916,225 490,449 1,406,674
939 P 5G 3,475,757 3,264,458 211,299 161,224 372,523
940 83 22,913,421 21,520,462 1,392,958 651,672 2,044,631
941
942 4030P Other Production Depreciation
943 p 5G 55,756 52,367 3,390 3,390
944 P SG 32,058,827 30,109,899 1,948,928 457,664 2,406,592
945 P 5G 2,671,671 2,509,254 162,417 162,417
946 P SG 80,941,962 76,021,319 4,920,643 (894,420)4,026,223
947 63 115,728,217 108,692,839 7,035,378 (436,756)6,598,621
948
949 403TP Transmission Depreciation
950 T SG 10,871,929 10,211,000 660,929 660,929
951 T 5G 12,410,658 11,656,186 754,472 754,472
952 T 5G 63,527,251 59,665,287 3,861,964 463,174 4,325,138
953 83 86,809,838 81,532,474 5,277,365 463,174 5,740,538
954
955
956
957 403 Distribution Depreciation
958 360 Land &Land Rights DPW S 378,528 359,893 18,634 18,634
959 361 Structures DPW S 1,425,264 1,391,950 33,315 33,315
960 362 Station Equipment DPW S 19,642,039 18,975,206 666,833 666,833
961 363 Storage BatteryEq\DPW S
962 364 Poles &Towers DPW S 37,020,057 34,617,285 2,402,772 (891,727)1,511,045
963 365 OH Conductors DPW 5 20,204,652 19,216,779 987,872 987,872
964 366 UG CondUit DPW 5 8,300,222 8,126,659 173,563 173,563
965 367 UG Conductor DPW 5 18,358,714 17,857,927 500,787 500,787
966 368 LineTrans DPW S 29,202,319 27,655,882 1,546,437 1,546,437
967 369 Services DPW S 12,531,165 11,939,892 591,273 591,273
968 370 Meters DPW S 6,117,102 5,685,197 431,905 431,905
969 371 InstCust Pram DPW S 485,256 477,532 7,724 7,724
970 372 LeasedProperty DPW 5
971 373 Street Lighting DPW S 2,168,000 2,138,358 29,642 29,642
972 B3 155,833,317 148,442,560 7,390,758 (891,727)6,499,031
973
974 403GP General Depreciation
975 G-SITUS S 13,966,105 13,149,770 816,335 28,239 844,574
976 PT SG 121,358 113,981 7,378 7,378
977 PT SG 138,956 130,508 8,447 8,447
978 P SE 17,566 16,455 1,111 146 1,257
979 CUST CN 1,730,766 1,663,848 66,918 (134)66,784
980 G-SG 5G 7,020,143 6,593,373 426,770 12,781 439,551
981 prD SO 14,695,360 13,840,486 854,874 1,631 856,505
982 G-SG SG 6,070 5,701 369 369
983 G-5G SG 133,530 125,413 8,118 8,118
984 63 37,829,853 35,639,533 2,190,320 42,663 2,232,983
985
986 403GVO General Vehicles
987 G-SG 5G
988 B3
989
990 403MP Mining Depreciation
991 p SE
992 B3
993
2010 PROTOCOL Page 2.16
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
994 403EP Experimental Plant Depreciation
995 P SG
996 P SG
997 83
998 4031 ARO Depreciation
999 P S
1000 83
1001
1002
1003 Total Depreciation Expense 83 562,069,131 530,091,829 31,977,302 5,388,775 37,366,076
1004
1005 Summary S 169,799,422 161,592,330 8,207,093 (863,487)7,343,605
1006 DGP
1007 DGU
1008 58 375,826,017 352,978,711 22,847,306 6,250,619 29,097,925
1009 SO 14,695,360 13,840,486 854,874 1,631 856,505
1010 eN 1,730,766 1,663,848 66,918 (134)66,784
1011 SE 17,566 16,455 1,111 146 1,257
1012 SSGCH
1013 SSGCT
1014 Total Depreciation Expense By Factor 562,069,131 530,091,829 31,977,302 5,388,775 37,366,076
1015
1016 404GP Amort of LT Plant -Leasehold Improvements
1017 I-SITUS S 793,037 793,037
1018 I-SG SG
1019 PTD SO 1,288,007 1,213,080 74,927 74,927
1020 P SG
1021 CUST CN 276,318 265,634 10,684 10,684
1022 P SG
1023 84 2,357,362 2,271,751 85,611 85,611
1024
1025 404SP Amort of LT Plant -Cap Lease Steam
1026 P SG
1027 P SG
1028 B4
1029
1030 404lP Amort of LT Plant -Intangible Plant
1031 I-SITUS S (1,357,442)(1,378,305)20,864 500,189 521,052
1032 P SE 56,593 53,014 3,579 3,579
1033 I-SG SG 10,676,768 10,027,703 649,065 13,909 662,973
1034 PTO SO 15,748,698 14,832,548 916,150 5,781 921,931
1035 CUST eN 6,100,808 5,864,927 235,881 235,881
1036 I-SG SG 9,973,817 9,367,486 606,331 79,731 686,062
1037 l-SG SG 307,786 289,075 18,711 18,711
1038 P SG
1039 I-SG SG
1040 I-SG SG 168,634 158,382 10,252 10,252
1041 P SG 16,520 15,516 1,004 1,004
1042 84 41,692,182 39,230,346 2,461,836 599,610 3,061,446
1043
1044 404MP Amort of LT Plant -Mining Plant
1045 P SE
1046 84
1047
1048 4040P Amort of LT Plant -Other Plant
1049 P SG
1050 84
1051
1052
1053 404HP Amortization of Other Electric Plant
1054 P SG 267,621 251,351 16,269 16,269
1055 P SG 32,879 30,880 1,999 1,999
1056 P SG
1057 64 300,499 282,231 18,268 18,268
1058
1059 Total Amortization of Limited Term Plant 84 44,350,044 41,784,328 2,565,715 599,610 3,165,325
1060
1061
1062 405 Amortization of Other Electric Plant
1063 GP S
1064
1065 84
1066
2010 PROTOCOL Page 2.17
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1067 406 Amortization of Plant Acquisition Adj
1068 P 5
1069 P SG
1070 P SG
1071 P 5G 5,523,970 5,188,155 335,814 (20,118)315,697
1072 P SO
1073 84 5,523,970 5,188,155 335,814 (20,118)315,697
1074 407 Amort of Prop Losses,Unrec Plant,etc
1075 DPVV S 508,424 508,424 239,514 239,514
1076 GP SO
1077 P SG-P
1078 P SE
1079 P 5G
1080 P TROJP
1081 84 508,424 508,424 239,514 239,514
1082
1083 Total Amortization Expense B4 50,382,438 47,480,908 2,901,530 819,006 3,720,535
1084
1085
1086
1087 Summary ofAmortization Expense by Factor
1088 S (55,980)(76,844)20,864 739,702 760,566
1089 SE 56,593 53,014 3,579 3,579
1090 TROJP
1091 DGP
1092 DGU
1093 SO 17,036,705 16,045,628 991,077 5,781 996,858
1094 SSGCT
1095 SSGCH
1096 SG-P
1097 CN 6,377,126 6,130,561 246,565 246,565
1098 SG 26,967,993 25,328,549 1,639,445 73,522 1,712,967
1099 Total Amortization Expense by Factor 50,382,438 47,480,908 2,901,530 819,006 3,720,535
1100 408 Taxes Other Than Income
1101 DMSC S 31,141,540 31,141,540
1102 GP GPS 118,191,940 111,316,332 6,875,608 359,541 7,235,149
1103 GP SO 9,321,233 8,778,988 542,245 542,245
1104 P SE 837,955 784,961 52,993 52,993
1105 P SG 1,390,284 1,305,766 84,518 21,522 106,040
1106 DMSC OPRV-ID
1107 GP EXCTAX
1108 GP SG
1109
1110
1111
1112 Total Taxes Other Than Income B5 160,882,952 153,327,587 7,555,365 381,063 7,936,427
1113
1114
1115 41140 Deferred Investment Tax Credit -Fed
1116 PTD OGU (1,851,300)(1,635,083)(216,217)4,579 (211,638)
1117
1118 87 (1,851,300)(~,~-~~-,--q~-~)(216,217)4,579 (211,638)
1119
---------------
1120 41141 Deferred Investment Tax Credit -Idaho
1121 PTO DGU
1122
1123 B7
1124
1125 Total Deferred ITC B7 (1,851,300)(1,635,083)(216,217)4,579 (211,638)
1126
2010 PROTOCOL Page 2.18
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1127
1128 427 Interest on Long-Term Debt
1129 GP S 143,422 143,422
1130 GP SNP 355,713,688 335,126,685 20,587,004 20,587,004
1131 B6 355,713,688 335,126,685 20,587,004 143,422 20,730,426
1132
1133 428 Amortization of Debt Disc &Exp
1134 GP SNP 5,633,320 5,307,291 326,030 326,030
1135 B6 --- - ---!{633,320 5~36i::i91 326,030 326,030
1136
1137 429 Amortization of Premium on Debt
1138 GP SNP (8,949)(8,431)(518)(518)
1139 S6 (8,949)(8,431)(518)(518)
1140
1141 431 Other Interest Expense
1142 NUTIL OTH
1143 GP SO
1144 GP SNP 12,226,166 11,518,574 707,592 707,592
1145 B6 12,226,166 11,518,574 707,592 707,592
1146
1147 432 AFUDC -Borrowed
1148 GP SNP (28,756,114)(27,091,848)(1,664,266)(1,664,266)
1149 (28,756,114)(27,091,848)(1,664,266)(1,664,266)
1150
1151 Total Elec.Interest Deductions for Tax B6 344,808,112 324,852,270 19,955,841 143,422 20,099,264
1152
1153 Non-Utility Portion of Interest
1154 427 NUTIL NUTIL
1155 428 NUTIL NUTIL
1156 429 NUTIL NUTIL
1157 431 NUTIL NUTIL
1158
1159 Total Non-utility Interest
1160
1161 Total Interest Deductions for Tax B6 344,808,112 324,852,270 19,955,841 143,422 20,099,264
1162
1163
1164 419 Interest &Dividends
1165 GP S
1166 GP SNP (58,494,261)(55,108,894)(3,385,368)(3,385,368)
1167 Total Operating Deductions for Tax B6 (58,494,261)(55,108,894)(3,385,368)(3,385,368)
1168
1169
1170 41010 Deferred Income Tax -Federal-DR
1171 GP S 18,356,995 18,328,309 28,686 (1,680,199)(1,651,513)
1172 P TROJD
1173 PT 5G 43,904 41,235 2,669 2,669
1174 LABOR SO (4,450,454)(4,191,557)(258,897)801,341 542,444
1175 GP SNP 32,775,392 30,878,509 1,896,883 1,896,883
1176 P SE 12,316,369 11,537,465 778,904 318,974 1,097,878
1177 PT SG 52,332,357 49,150,956 3,181,401 7,095,165 10,276,567
1178 P SGCT
1179 GP GPS 33,580,270 31,626,797 1,953,473 1,953,473
1180 TAXDEPR TAXDEPR 484,085,681 457,816,575 26,269,106 26,269,106
1181 CUST SADDEST
1182 CUST SCHMDEXP
1183 P IBT
1184 DPW SNPD (1,181,491)(1,126,158)(55,333)(55,333)
1185 87 627,859,023 594,062,131 33,796,892 6,535,282 40,332,174
1186
2010 PROTOCOL Page 2,19
Year-End
FERC BUS UNADJUSTED RESULT5 IDAHO
ACCT OeSCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1187
1188
1189 41110 Deferred Income Tax -Federal-CR
1190 GP S (18,857,317)(17,827,294)(1,030,023)(69,050)(1,099,073)
1191 P SE (6,020,350)(5,639,615)(380,735)(52)(380,787)
1192 P SG (538,368)(505,639)(32,729)(32,729)
1193 GP SNP (20,074,205)(18,912,406)(1,161,799)(1,161,799)
1194 PT 5G (122,942)(115,468)(7,474)(183,793)(191,267)
""nr=r'\r"'l\/\/CIAC (15,956,950)(15,209,636)(747,3-14)(747,314)ll'Ov urvv
1196 LABOR SO (12,253,935)(11,541,086)(712,849)70,443 (642,406)
1197 PT SNPD (39,873)(38,006)(1,867)(1,867)
1198 CUST TAXDEPR
1199 P SGCT (425,972)(399,976)(25,996)(25,996)
1200 BOOKDEPR SCHMDEXP (245,769,666)(231,787,310)(13,982,356)(13,982,356)
1201 P TROJD 37,781 35,468 2,313 (2,313)(0)
1202 CUST BADDEBT 1,299,288 1,231,451 67,837 67,837
1203 GP GPS 1,439,516 1,355,775 83,741 83,741
1204
1205 B7 (317,282,993)(299,353,743)(17,929,250)(184,765)(18,114,014)
1206
1207 Total Deferred Income Taxes 87 310,576,030 294,708,387 15,867,643 6,350,517 22,218,160
1208 SCHMAF Additions -Flow Through
1209 SCHMAF S
1210 SCHMAF SNP
1211 SCHMAF SO
1212 SCHMAF SE
1213 SCHMAF TROJP
1214 SCHMAF 5G
1215 B6
1216
1217 SCHMAP Additions -Permanent
1218 P S 3,419 3,419
1219 P SE (2,987,795)(2,798,843)(188,952)(188,952)
1220 LABOR SNP
1221 SCHMAP-SO SO 716,570 674,885 41,685 41,685
1222 SCHMAP SG
1223 BOOKDEPR SCHMDEXP
1224 B6 (2,267,806)(2,120,539)(147,267)(147,267)
1225
1226 SCHMAT Additions -Temporary
1227 SCHMAT-SITUS S 32,597,224 32,464,591 132,633 4,598,724 4,731,357
1228 P SG
1229 DPW CIAC 42,046,191 40,077,036 1,969,155 1,969,155
1230 SCHMAT-SNP SNP 52,895,059 49,833,746 3,061,313 3,061,313
1231 P TROJD (99,553)(93,457)(6,096)6,096
1232 P SGCT 1,122,425 1,053,927 68,498 68,498
1233 SCHMAT-SE SE 15,863,483 14,860,255 1,003,228 12,686 1,015,914
1234 P SG 323,951 304,257 19,694 889,854 909,547
1235 CUST CN
1236 SCHMAT-SO SO 32,288,836 30,410,496 1,878,340 (179,883)1,698,457
1237 SCHMAT-SNP SNPD 105,064 100,144 4,920 4,920
1238 DPW SADDEBT (3,423,593)(3,244,844)(178,749)(178,749)
1239 SCHMAT-GPS GPS (3,793,091 )(3,572,435)(220,656)(220,656)
1240 BOOKDEPR SCHMDEXP 647,597,336 610,754,154 36,843,182 36,843,182
1241 B6 817,523,332 772,947,870 44,575,462 5,327,476 49,902,938
1242
1243 TOTAL SCHEDULE -M ADDITIONS B6 815,255,526 770,827,331 44,428,195 5,327,476 49,755,671
1244
2010 PROTOCOL Page 2.20
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACeT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1245 SCHMDF Deductions -Flow Through
1246 SCHMDF S
1247 SCHMDF DGP
1248 SCHMDF DGU
1249 B6
1250 SCHMDP Deductions -Permanent
1251 SCHMDP S
1252 P SE 467,435 437,874 29,561 29,561
"<"1t=?prD e-"In 381,063 359,009 22,054 22,054I.e.;,;,,;..:>I'lr
1254 SOOKDEPR SCHMDEXP (49,253)(46,451 )(2,802)(2,802)
1255 P SG
1256 SCHMDP-SO SO (983,866)(926,632)(57,234)(117,644)(174,878)
1257 B6 (184,621)(176,200)(8,421)(117,644)(126,065)
1258
1259 SCHMDT Deductions -Temporary
1260 GP S 48,370,257 48,294,669 75,588 (10,505)65,083
1261 DPW BADDEST
1262 SCHMDT-SNP SNP 86,362,392 81,364,151 4,998,241 4,998,241
1263 SCHMDT CN
1264 SCHMDT SG 115,687 108,654 7,033 7,033
1265 CUST DGP
1266 P SE 32,453,347 30,400,954 2,052,393 853,039 2,905,432
1267 SCHMDT-SG SG 137,894,540 129,511,622 8,382,918 19,101,160 27,484,078
1268 SCHMDT-GPS GPS 88,483,229 83,335,873 5,147,356 5,147,356
1269 SCHMDT-SO SO (11,726,842)(11,044,656)(682,186)2,117,246 1,435,060
1270 TAXDEPR TAXDEPR 1,275,554,480 1,206,335,998 69,218,482 69,218,482
1271 DPW SNPD (3,113,202)(2,967,401 )(145,801)(145,801)
1272 B6 1,654,393,888 1,565,339,864 89,054,024 22,060,940 111,114,964
1273
1274 TOTAL SCHEDULE - M DEDUCTIONS B6 1,654,209,267 1,565,163,664 89,045,603 21,943,296 110,988,899
1275
1276 TOTAL SCHEDULE -M ADJUSTMENTS 66 (838,953,741)(794,336,333)(44,617,408)(16,615,821)(61,233,229)
1277
1278
1279
1280 40911 State Income Taxes
1281 1ST 1,337,002 691,245 645,757 (1,282,127)(636,370)
1282 1ST SE
1283 PTC P SG
1284 1ST 1ST
1285 Total State Tax Expense 1,337,002 691,245 645,757 (1,282,127)(636,370)
1286
1287
1288 Calculation of Taxable Income:
1289 Operating Revenues 4,849,485,758 4,556,705,646 292,780,112 3,167,337 295,947,449
1290 Operating Deductions:
1291 O&M Expenses 2,922,309,463 2,747,326,516 174,982,947 8,549,704 183,532,652
1292 Depreciation Expense 562,069,131 530,091,829 31,977,302 5,388,775 37,366,076
1293 Amortization Expense 50,382,438 47,480,908 2,901,530 819,006 3,720,535
1294 Taxes Other Than Income 160,882,952 153,327,587 7,555,365 381,063 7,936,427
1295 Interest &Dividends (AFUDC-Equity)(58,494,261 )(55,108,894)(3,385,368)(3,385,368)
1296 Misc Revenue &Expense (875,206)(826,563)(48,643)(489,773)(538,416)
1297 Total Operating Deductions 3,636,274,516 3,422,291,383 213,983,133 14,648,774 228,631,907
1298 Other Deductions:
1299 Interest Deductions 344,808,112 324,852,270 19,955,841 143,422 20,099,264
1300 Interest on PCRBS
1301 Schedule M Adjustments (838,953,741 )(794,336,333)(44,617,408)(16,615,821)(61,233,229)
1302
1303 Income Before State Taxes 29,449,389 15,225,659 14,223,729 (28,240,680)(14,016,951)
1304
1305 State Income Taxes 1,337,002 691,245 645,757 (1,282,127)(636,370)
1306
1307 Total Taxable Income 28,112,387 14,534,414 13,577,972 (26,958,553)(13,380,581)
1308
1309 Tax Rate 35.0%35.0%35,0%35,0%35,0%
1310
1311 Federal Income Tax -Calculated 9,839,335 5,087,045 4,752,290 (9,435,494)(4,683,203)
1312
1313 Adjustments to Calculated Tax:
1314 40910 PMI P SE (17,240)(16,150)(1,090)(1,090)
1315 40910 PTe P SG (65,383,088)(61,408,304)(3,974,784)(425,830)(4,400,614)
1316 40910 P SO (3,419)(3,220)(199)(199)
1317 40910 IRS Settle LABOR S
1318 Federal Income Tax Expense (55,564,412)(56,340,628)776,217 (9,861,323)(9,085,107)
1319
1320 Total Operating Expenses 3,949,266,098 3,714,824,198 234,441,901 9,860,420 244,302,321
2010 PROTOCOL Page 2.21
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1321 310 Land and Land Rights
1322 P SG 2,328,228 2,186,690 141,538 141,538
1323 P SG 34,798,446 32,682,970 2,115,475 2,115,475
1324 P SG 53,412,245 50,165,195 3,247,050 3,247,050
1325 p S
1326 P SG 2,625,238 2,465,644 159,594 159,594
1327 B8 93,164,157 87,500,499 5,663,658 5,663,658
1328
1329 ..JII Structures and Improvements
1330 p 5G 233,198,705 219,022,033 14,176,672 14,176,672
1331 P SG 323,980,301 304,284,812 19,695,489 19,695,489
1332 P SG 385,711,320 362,263,065 23,448,256 23,448,256
1333 P SG 61,017,735 57,308,330 3,709,405 3,709,405
1334 B8 1,003,908,061 942,878,240 61,029,821 61,029,821
1335
1336 312 Boiler Plant Equipment
1337 p SG 613,107,807 575,835,610 37,272,198 37,272,198
1338 P 5G 559,505,662 525,492,058 34,013,603 34,013,603
1339 P SG 2,591,194,178 2,433,669,677 157,524,501 2,820,868 160,345,369
1340 P SG 326,405,208 306,562,303 19,842,904 19,842,904
1341 B8 4,090,212,855 3,841,559,649 248,653,206 2,820,868 251,474,074
1342
1343 314 Turbogenerator Units
1344 p SG 120,872,444 113,524,337 7,348,107 7,348,107
1345 P SG 133,797,205 125,663,373 8,133,832 8,133,832
1346 P SG 645,848,503 606,585,925 39,262,578 (482,047)38,780,531
1347 P SG 66,335,106 62,302,446 4,032,660 4,032,660
1348 B8 966,853,258 908,076,081 58,777,176 (482,047)58,295,129
1349
1350 315 Accessory Electric Equipment
1351 p SG 86,467,209 81,210,674 5,256,535 5,256,535
1352 P SG 136,888,788 128,567,012 8,321,776 8,321,776
1353 P SG 184,810,961 173,575,888 11,235,072 11,235,072
1354 P SG 67,285,173 63,194,757 4,090,416 4,090,416
1355 B8 475,452,132 446,548,331 28,903,801 28,903,801
1356
1357
1358
1359 316 Misc Power Plant Equipment
1360 p SG 4,560,315 4,283,083 277,232 277,232
1361 P 5G 5,085,197 4,776,056 309,141 309,141
1362 P SG 20,483,951 19,238,686 1,245,265 1,245,265
1363 P SG 4,155,009 3,902,416 252,592 252,592
1364 B8 34,284,471 32,200,241 2,084,230 2,084,230
1365
1366 317 Steam Plant ARO
1367 P S
1368 B8
1369
1370 SP Unclassified Steam Plant -Account 300
1371 P SG 328,319 308,360 19,959 19,959
1372 S8 328,319 308,360 19,959 19,959
1373
1374
1375 Total Steam Production Plant B8 6,664,203,252 6,259,071,401 405,131,851 2,338,821 407,470,672
1376
1377
1378 Summary of Steam Production Plant by Factor
1379 S
1380 DGP
1381 DGU
1382 SG 6,664,203,252 6,259,071,401 405,131,851 2,338,821 407,470,672
1383 SSGCH
1384 Total Steam Production Plant by Factor 6,664,203,252 6,259,071,401 405,131,851 2,338,821 407,470,672
1385 320 Land and Land Rights
1386 P SG
1387 P SG
1388 B8
1389
1390 321 Structures and Improvements
1391 p 5G
1392 P SG B8
1393
2010 PROTOCOL Page 2.22
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1394
1395 322 Reactor Plant Equipment
1396 P SG
1397 P SG
1398 68
1399
1400 323 Turbogenerator Units
1401 p SG
1402 p SG
1403 B8
1404
1405 324 Land and Land Rights
1406 p SG
1407 P SG
1408 68
1409
1410 325 Misc.Power Plant Equipment
1411 p 5G
1412 P SG
1413 68
1414
1415
1416 NP Unclassified Nuclear Plant -Acct 300
1417 P SG
1418 B8
1419
1420
1421 Total Nuclear Production Plant 88
1422
1423
1424
1425 Summary of NuclearProduction Plant by Factor
1426 DGP
1427 DGU
1428 5G
1429
1430 Total Nuclear Plant by Factor
1431
1432 330 Land and Land Rights
1433 P SG 10~397,455 9,765,370 632,085 632,085
1434 P SG 5,274,455 4~953,809 320,646 320,646
1435 P 5G 15~044,980 14,130,362 914,618 914,618
1436 P 5G 672,873 631,968 40,905 40,905
1437 B8 31,389,764 29,481,510 1,908,254 1,908,254
1438
1439 331 Structures and Improvements
1440 p SG 20,209,800 18,981,201 1,228,599 1,228,599
1441 P SG 5,241,468 4,922,827 318,641 318,641
1442 P SG 147,296,167 138,341,703 8,954,464 8,954,464
1443 P 5G 8~749,361 8~217,468 531,893 531,893
1444 B8 181,496,795 170,463,198 11,033,597 11,033,597
1445
1446 332 Reservoirs,Dams &Waterways
1447 p SG 147,828,211 138,841,402 8,986,808 8,986,808
1448 P SG 19,283,589 18,111,296 1,172,293 1,172,293
1449 P SG 219,115,759 205,795,221 13~320,538 3,314,615 16,635,153
1450 P SG 70,335,278 66,059,439 4,275,839 4,275,839
1451 B8 456,562,837 428,807,359 27,755,478 3,314,615 31,070,093
1452
1453 333 Water Wheel,Turbines,&Generators
1454 p 5G 30,070,051 28,242,026 1,828,026 1,828,026
1455 p 5G 8,438,112 7,925,140 512,972 512,972
1456 P SG 51,126,416 48,018,327 3,108,089 3,108,089
1457 P SG 30,524,214 28,668,578 1,855,635 1,855,635
1458 B8 120,158,793 112,854,071 7,304,722 7,304,722
1459
1460 334 Accessory Electric Equipment
1461 p SG 4,090,431 3,841,764 248,666 248,666
1462 P SG 3,494,026 3,281,616 212,410 212,410
1463 P SG 59,502,629 55,885,331 3,617,298 3,617,298
1464 P SG 7,686,615 7,219,329 467,287 467,287
1465 88 74,773,701 70,228,040 4,545,661 4,545,661
1466
2010 PROTOCOL Page 2.23
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1467
1468
1469 335 Misc.Power Plant Equipment
1470 p 5G 1,142,565 1,073,106 69A59 69A59
1471 P 5G 157,719 148,131 9,588 9,588
1472 P 5G 1,045,486 981,929 63,557 63,557
1473 P 5G 12,582 11,817 765 765
1474 B8 2,358,351 2,214,982 143,369 143,369
......71:'1<1-(;.)
1476 336 Roads,Railroads &Bridges
1477 p 5G 4,578,300 4,299,975 278,325 278,325
1478 P 5G 822,766 772,748 50,018 50,018
1479 P 5G 11A89,059 10,790,613 698A46 698,446
1480 P 5G 745,502 700,181 45,321 45,321
1481 B8 17,635,627 16,563,518 1,072,109 1,072,109
1482
1483 337 Hydro Plant ARO
1484 P S
1485 B8
1486
1487 HP Unclassified Hydro Plant -Acct 300
1488 P 5
1489 P 5G
1490 P SG
1491 P SG
1492 B8
1493
1494 Total Hydraulic Production Plant 88 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1495
1496 Summary of Hydraulic Plant by Factor
1497 5
1498 5G 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1499 DGP
1500 DGU
1501 Total Hydraulic Plant by Factor 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1502
1503 340 Land and Land Rights
1504 P S 74,986 74,986
1505 P 5G 23,625,601 22,189,348 1,436,253 1,436,253
1506 P 5G 5,395,985 5,067,951 328,034 328,034
1507 P 5G
1508 B8 29,096,571 27,332,284 1,764,287 1,764,287
1509
1510 341 Structures and Improvements
1511 p SG 108,232,512 101,652,815 6,579,697 6,579,697
1512 p SG 163,512 153,572 9,940 9,940
1513 P 5G 51,457,198 48,329,000 3,128,198 3,128,198
1514 P 5G 4,273,000 4,013,235 259,765 259}65
1515 B8 164,126,222 154,148,621 9,977,601 9,977,601
1516
1517 342 Fuel Holders,Producers &Accessories
1518 p 5G 8,424,526 7,912,381 512,146 512,146
1519 p 5G
1520 P 5G 2,376,597 2,232,118 144,479 144,479
1521 B8 10,801,123 10,144,499 656,625 656,625
1522
1523 343 Prime Movers
1524 p 5
1525 P 5G 242,141 227,421 14,720 14,720
1526 P 5G 1,780,776,172 1,672,518,797 108,257,374 108,257,374
1527 P 5G 676,097,766 634,996,267 41,101,498 289,591 41,391,089
1528 P 5G 55,048,669 51,702,137 3,346,532 3,346,532
1529 B8 2,512,164,748 2,359,444,623 152,720,125 289,591 153,009,716
1530
1531 344 Generators
1532 p 5
1533 P 5G 53,760,947 50,492,699 3,268,248 3,268,248
1534 P 5G 283,551,977 266,314,217 17,237,760 17,237,760
1535 p 5G 15,956,418 14,986,392 970,026 970,026
1536 B8 353,269,342 331,793,307 21,476,035 21,476,035
2010 PROTOCOL Page 2.24
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1537
1538 345 Accessory Electric Plant
1539 p 5G 135,236,394 127,015,070 8,221,323 8,221,323
1540 P 5G 111,036,773 104,286,598 6,750,174 6,750,174
1541 P SG 134,213 126,054 8,159 8,159
1542 P SG 3,002,436 2,819,912 182,525 182,525
1543 B8 249,409,816 234,247,634 15,162,182 15,162,182
1544
i545
1546
1547 346 Misc.Power Plant Equipment
1548 p SG 9,886,428 9,285,410 601,018 601,018
1549 P SG 2,530,728 2,376,880 153,849 153,849
1550 P SG 11,813 11,095 718 718
1551 B8 12,428,970 11,673,385 755,585 755,585
1552
1553 347 Other Production ARO
1554 P 5
1555 B8
1556
1557 OP Unclassified Other Prod Plant-Acct 102
1558 P S
1559 P 5G 124,000 116,462 7,538 7,538
1560 124,000 116,462 7,538 7,538
1561
1562 Total Other Production Plant 88 3,331,420,792 3,128,900,815 202,519,977 289,591 202,809,568
1563
1564 Summary of Other Production Plant by Factor
1565 5 74,986 74,986
1566 DGU
1567 SG 3,331,345,806 3,128,825,829 202,519,977 289,591 202,809,568
1568 SSGCT
1569 Total of Other Production Plant by Factor 3,331,420,792 3,128,900,815 202,519,977 289,591 202,809,568
1570
1571 Experimental Plant
1572 103 Experimental Plant
1573 p 5G
1574 Total Experimental Production Plant 88
1575
1576 Total Production Plant B8 10,879,999,912 10,218,584,893 661,415,019 5,943,027 667,358,046
1577 350 Land and Land Rights
1578 T 5G 21,071,938 19,790,928 1,281,010 1,281,010
1579 T 5G 48,349,262 45,410,002 2,939,260 2,939,260
1580 T 5G 128,683,816 120,860,839 7,822,978 7,822,978
1581 B8 198,105,016 186,061,768 12,043,248 12,043,248
1582
1583 352 Structures and Improvements
1584 T 5
1585 T 5G 7,404,257 6,954,135 450,121 450,121
1586 T SG 18,087,550 16,987,967 1,099,583 1,099,583
1587 T 5G 144,954,456 136,142,350 8,812,106 8,812,106
1588 B8 170,446,262 160,084,452 10,361,810 10,361,810
1589
1590 353 Station Equipment
1591 T 5G 119,096,366 111,856,231 7,240,135 7,240,135
1592 T 5G 177,915,816 167,099,915 10,815,901 10,815,901
1593 T 5G 1,437,627,990 1,350,231,362 87,396,627 (69,950)87,326,678
1594 B8 1,734,640,172 1,629,187,509 105,452,664 (69,950)105,382,714
1595
1596 354 Towers and Fixtures
1597 T 5G 155,435,933 145,986,634 9,449,299 9,449,299
1598 T 5G 133,295,143 125,191,833 8,103,310 8,103,310
1599 T 5G 699,086,496 656,587,461 42,499,035 42,499,035
1600 B8 987,817,572 927,765,928 60,051,644 60,051,644
1601
1602 355 Poles and Fixtures
1603 T 5G 65,616,028 61,627,083 3,988,945 3,988,945
1604 T 5G 115,628,258 108,598,957 7,029,301 7,029,301
1605 T SG 490,116,867 460,321,564 29,795,303 29,072,333 58,867,636
1606 68 671,361,153 630,547,604 40,813,549 29,072,333 69,885,883
1607
2010 PROTOCOL Page 2.25
Year~End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1608 356 Clearing and Grading
1609 T 5G 182,088,648 171,019,071 11,069,577 11,069,577
1610 T SG 157,181,796 147,626,363 9,555,434 9,555,434
1611 T 5G 570,977,716 536,266,701 34,711,015 34,711,015
1612 B8 910,248,160 854,912,135 55,336,026 55,336,026
1613
1614 357 Underground Conduit
1615 T SG 6,371 5,984 387 387
"lC'''lt.:'T e--ro 91,651 86,079 C::C:""7r)5,572lUlUJQUv,;)I&:.
1617 T SG 3,214,821 3,019,385 195,436 195,436
1618 B8 3,312,843 3,111,448 201,395 201,395
1619
1620 358 Underground Conductors
1621 T 5G
1622 T 5G 1,087,552 1,021,437 66,115 66,115
1623 T 5G 6,401,626 6,012,457 389,169 389,169
1624 B8 7,489,179 7,033,895 455,284 455,284
1625
1626 359 Roads and Trails
1627 T SG 1,863,032 1,749,774 113,258 113,258
1628 T SG 440,513 413,733 26,780 26,780
1629 T 5G 9,283,137 8,718,794 564,343 564,343
1630 B8 11,586,681 10,882,301 704,380 704,380
1631
1632 TP Unclassified Trans Plant -Acct 300
1633 T SG 34,038,347 31,969,080 2,069,267 2,069,267
1634 B8 34,038,347 31,969,080 2,069,267 2,069,267
1635
1636 TSO Unclassified Trans Sub Plant -Acct 300
1637 T SG
1638 68
1639
1640 Total Transmission Plant B8 4,729,045,387 4,441,556,120 287,489,267 29,002,384 316.491,651
1641 Summary of Transmission Plant by Factor
1642 DGP
1643 DGU
1644 SG 4,729,045,387 4,441,556,120 287,489,267 29,002,384 316,491,651
1645 Total Transmission Plant by Factor 4,729,045,387 4,441,556,120 287,489,267 29,002,384 316,491,651
1646 360 Land and Land Rights
1647 DPW S 59,625,027 58,196,452 1,428,574 1,428,574
1648 B8 59,625,027 58,196,452 1,428,574 1,428,574
1649
1650 361 Structures and Improvements
1651 DPW S 89,051,912 86,881,160 2,170,752 2,170,752
1652 B8 89,051,912 86,881,160 2,170,752 2,170,752
1653
1654 362 Station Equipment
1655 DPW S 883,881,443 854,841,185 29,040,258 29,040,258
1656 B8 883,881,443 854,841,185 29,040,258 29,040,258
1657
1658 363 Storage Battery Equipment
1659 DPW S
1660 B8
1661
1662 364 Poles,Towers &Fixtures
1663 DPW S 1,014,220,091 941,734,011 72,486,080 72,486,080
1664 B8 1,014,220,091 941,734,011 72,486,080 72,486,080
1665
1666 365 Overhead Conductors
1667 DPW S 678,140,401 643,187,479 34,952,923 34,952,923
1668 68 678,140,401 643,187,479 34,952,923 34,952,923
1669
2010 PROTOCOL Page 2.26
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACeT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1670 366 Underground Conduit
1671 DPW S 321,559,153 313,167,852 8,391,301 8,391,301
1672 B8 321,559,153 313,167,852 8,391,301 8,391,301
1673
1674
1675
1676
1677 367 Underground Conductors
1678 DP\lV S 756,990,737 731,893,094 25,097,643 25,097,643
1679 B8 756,990,737 731,893,094 25,097,643 25,097,643
1680
1681 368 Line Transformers
1682 DPW S 1,161,224,523 1,089,859,204 71,365,319 71,365,319
1683 B8 1,161,224,523 1,089,859,204 71,365,319 71,365,319
1684
1685 369 Services
1686 DPW S 628,986,472 597,202,059 31,784,412 31,784,412
1687 B8 628,986,472 597,202,059 31,784,412 31,784,412
1688
1689 370 Meters
1690 DPW S 176,669,116 163,159,069 13,510,047 13,510,047
1691 B8 176,669,116 163,159,069 13,510,047 13,510,047
1692
1693 371 Installations on Customers'Premises
1694 DPW S 8,827,913 8,659,838 168,075 168,075
1695 B8 8,827,913 8,659,838 168,075 168,075
1696
1697 372 Leased Property
1698 DPW S
1699 68
1700
1701 373 Street Lights
1702 DPW S 61,634,237 61,008,587 625,650 625,650
1703 B8 61,634,237 61,008,587 625,650 625,650
1704
1705 DP Unclassified Dist Plant -Acct 300
1706 DPW S 9,714,615 8,984,908 729,707 729,707
1707 B8 9,714,615 8,984,908 729,707 729,707
1708
1709 DSO Unclassified DistSub Plant -Acct 300
1710 DPW S
1711 B8
1712
1713
1714 Total Distribution Plant B8 5,850,525,640 5,558,774,898 291,750,742 291,750,742
1715
1716 Summary of Distribution Plant by Factor
1717 S 5,850,525,640 5,558,774,898 291,750,742 291,750,742
1718
1719 Total Distribution Plant by Factor 5,850,525,640 5,558,774,898 291,750,742 291,750,742
2010 PROTOCOL Page 2.27
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACeT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1720 389 Land and Land Rights
1721 G-SITUS 8 12,751,840 12,554,201 197,639 197,639
1722 GUST eN 1,128,506 1,084,873 43,632 43,632
1723 PT SG 332 312 20 20
1724 G-SG SG 1,228 1,153 75 75
1725 PTD SO 5,596,700 5,271,123 325,577 325,577
1726 B8 19A78,606 18,911,662 566,943 566,943
1727
-1'71"\0 0f\f"I Structures and ImprovementsIf~O J\JV
1729 G-SITUS S 115,690,548 105,440,824 10,249,725 10,249,725
1730 PT SG 355,153 333,563 21,591 21,591
1731 PT SG 1,633,901 1,534,573 99,329 99,329
1732 GUST eN 11,383,458 10,943,328 440,129 440,129
1733 G-SG 5G 5,276,993 4,956,193 320,800 320,800
1734 P SE 8,922 8,358 564 564
1735 PTO 80 92,617,544 87,229,698 5,387,846 5,387,846
1736 B8 226,966,519 210,446,536 16,519,983 16,519,983
1737
1738 391 Office Furniture &Equipment
1739 G-S1TUS 8 12,662,518 11,915,180 747,338 747,338
1740 PT SG
1741 PT SG 5,295 4,973 322 322
1742 CUST GN 8,546,335 8,215,900 330,435 330,435
1743 G-SG SG 5,097,068 4,787,206 309,862 309,862
1744 P SE 63,869 59,829 4,039 4,039
1745 PTD SO 62,736,081 59,086,532 3,649,550 3,649,550
1746 G-SG SG 90,667 85,155 5,512 5,512
1747 G-SG 5G
1748 B8 89,201,833 84,154,776 5,047,057 5,047,057
1749
1750 392 Transportation Equipment
1751 G-S1TU5 8 76,113,399 70,854,200 5,259,199 5,259,199
1752 PTO SO 6,856,101 6,457,261 398,840 398,840
1753 G-SG SG 18,579,007 17,449,548 1,129,459 1,129,459
1754 CUST CN
1755 PT 5G 709,424 666,297 43,127 43,127
1756 P SE 448,363 420,008 28,355 28,355
1757 PT SG 118,263 111,074 7,189 7,189
1758 G-SG SG 343,984 323,072 20,912 20,912
1759 PT SG 44,655 41,940 2,715 2,715
1760 B8 103,213,196 96,323,399 6,889,797 6,889,797
1761
1762 393 Stores Equipment
1763 G-SITUS S 8,942,175 8,514,224 427,951 427,951
1764 PT SG 69,750 65,510 4,240 4,240
1765 PT SG 144,970 136,157 8,813 8,813
1766 PTO SO 318,705 300,165 18,540 18,540
1767 G-SG SG 5,038,965 4,732,635 306,330 306,330
1768 PT SG 53,971 50,690 3,281 3,281
1769 B8 14,568,536 13,799,380 769,155 769,155
2010 PROTOCOL Page 2.28
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1770
1771 394 Tools,Shop &Garage Equipment
1772 G-SITUS S 33,384,078 31,471,231 1,912,847 1,912,847
1773 PT 5G 1,077,687 1,012,172 65,515 65,515
1774 G~SG SG 21,893,149 20,562,216 1,330,934 1,330,934
1775 PTO SO 3,774,723 3,555,135 219,587 219,587
1776 P SE 5,617 5,262 355 355
1777 PT SG 557,351 523,468 33,883 33,883
1778 G-SG 0'-",.('\"'7.........,"',.1,765,110 114,251 114,25'1,,;)\.:1 I,Oft1,00I
1779 G-SG 5G 89,913 84,447 5,466 5,466
1780 B8 62,661,880 58,979,043 3,682,837 3,682,837
1781
1782 395 Laboratory Equipment
1783 G~SITUS S 24,805,074 23,408,729 1,396,344 1,396,344
1784 PT SG 1,518 1,425 92 92
1785 PT SG 5,371 5,044 326 326
1786 PTO SO 5,309,460 5,000,592 308,867 308,867
1787 P SE
1788 G-SG SG 6,650,543 6,246,242 404,301 404,301
1789 G-SG 5G 253,001 237,620 15,380 15,380
1790 G-SG SG 14,022 13,169 852 852
1791 B8 37,038,986 34,912,822 2,126,165 2,126,165
1792
1793 396 Power Operated Equipment
1794 G-SITUS S 112,537,857 104,452,966 8,084,891 8,084,891
1795 PT SG 949,077 891,381 57,697 57,697
1796 G-SG SG 37,758,601 35,463,171 2,295,430 2,295,430
1797 PTD SO 1,170,218 1,102,143 68,075 68,075
1798 PT S8 1,383,394 1,299,294 84,100 84,100
1799 P SE 45,031 42,184 2,848 2,848
1800 P SG
1801 G-SG SG 999,837 939,055 60,782 60,782
1802 88 154,844,016 144,190,194 10,653,822 10,653,822
1803 397 Communication Equipment
1804 G-SITUS S 151,748,647 143,630,960 8,117,688 8,117,688
1805 PT SG 1,301,899 1,222,753 79,145 79,145
1806 PT SG 1,544,068 1,450,201 93,867 93,867
1807 PTO SO 63,545,822 59,849,167 3,696,655 3,696,655
1808 CUST CN 2,855,125 2,744,735 110,390 110,390
1809 G-SG SG 118,513,577 111,308,871 7,204,706 450,656 7,655,362
1810 P SE 253,825 237,772 16,052 16,052
1811 G-SG SG 859,765 807,498 52,267 52,267
1812 G-SG SG 17,428 16,368 1,059 1,059
1813 68 340,640,155 321,268,325 19,371,830 450,656 19,822,486
1814
1815 398 Misc.Equipment
1816 G-SITUS S 2,571,767 2,507,414 64,352 64,352
1817 PT SG
1818 PT SG
1819 CUST eN 216,484 208,114 8,370 8,370
1820 PTO SO 2,966,098 2,793,551 172,547 172,547
1821 P SE 1,668 1,562 105 105
1822 G-SG SG 2,160,571 2,029,225 131,346 131,346
1823 G-SG SG
1824 68 7,916,589 7,539,868 376,721 376,721
1825
1826 399 Coal Mine
1827 p SE 295,907,927 277,194,314 18,713,613 12,287,621 31 ,001,234
1828 MP P SE
1829 B8 295,907,927 277,194,314 18,713,613 12,287,621 31,001,234
1830
1831 399L WIDCO Capital Lease
1832 P SE 88
1833
1834
1835 Remove Capital Leases
1836 88
1837
2010 PROTOCOL Page 2.29
Year~End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1838 1011390 General Capital Leases
1839 G-SITUS 5 18,556,596 18,556,596
1840 P 5G 32,702,876 30~714,795 1,988~081 1,988,081
1841 PTO 50 3~856,655 3~632~302 224~353 224,353
1842 89 55,116,128 52,903,693 2,212,435 2,212,435
1843
1844 Remove Capital Leases (55,116,128)(52,903,693)(2,212,435)(2,212,435)
1845
10ACu<-tu
1847 1011346 General Gas Line Capital Leases
1848 P SG
1849 89
1850
1851 Remove Capital Leases
1852
1853
1854 GP Unclassified Gen Plant -Acct 300
1855 G-SITUS S
1856 PTO SO 5,983,101 5,635,046 348,055 348,055
1857 CUST CN
1858 G-SG SG
1859 PT SG
1860 PT 5G
1861 88 5,983,101 5,635,046 348,055 348,055
1862
1863 399G Unclassified Gen Plant -Acet 300
1864 G-SITU5 S
1865 PTO SO
1866 G-SG SG
1867 PT 5G
1868 PT 5G
1869 B8
1870
1871 Total General Plant B8 1,358,421,345 1,273,355,365 85,065,980 12,738,277 97,804,257
1872
1873 Summary of General Plant by Factor
1874 S 569,764,499 533~306,526 36,457,973 36,457,973
1875 OGP
1876 DGU
1877 SG 268~176~637 251,873,578 16~303,059 450,656 16~753,714
1878 50 254,731,208 239,912,715 14,818,493 14,818,493
1879 SE 296,735,221 277,969,289 18,765,932 12,287,621 31,053,553
1880 CN 24,129,908 23,196,951 932,958 932,958
1881 OEU
1882 S5GCT
1883 S5GCH
1884 Less Capital Leases (55,116,128)(52,903,693)(2,212,435)(2,212,435)
1885 Total General Plant by Factor 1,358,421,345 1,273,355,365 85,065,980 12,738,277 97,804,257
1886 301 Organization
1887 I-SITUS S
1888 PTO SO
1889 1-5G SG
1890 88
1891 302 Franchise &Consent
1892 I-SITUS 5 1,000,000 1~OOO,OOO 1,000,000
1893 I-SG SG 10,426,193 9,792,361 633,832 633,832
1894 I-SG SG 141,541 ~009 132,936,414 8,604,595 1,950,289 10,554,884
1895 1-5G 5G 9,189,363 8,630,721 558,642 558,642
1896 P 5G
1897 P 5G 600,993 564,457 36,536 36,536
1898 88 162,757,558 151,923,953 10,833,604 1,950,289 12,783,893
1899
2010 PROTOCOL Page 2.30
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1900 303 Miscellaneous Intangible Plant
1901 I-SITUS S 13,751,666 10,645,177 3,106,489 3,106,489
1902 I-SG SG 145,527,799 136,680,838 8,846,961 8,846,961
1903 PTD SO 360,476,126 339,506,128 20,969,998 216,636 21,186,634
1904 p SE 3,658,189 3,426,841 231,349 231,349
1905 CUST eN 123,038,938 118,281,766 4,757,172 4,757,172
1906 p SG
1907 P SG
....n.no S8 646,452,717 608,540,749 37,911,969 216,636 38,i28,605I;;;;VO
1909 303 Less Non-Utility Plant
1910 I-SITUS S
1911 646,452,717 608,540,749 37,911,969 216,636 38,128,605
1912 IP Unclassified Intangible Plant -Acct 300
1913 I-SITUS S
1914 I-SG SG
1915 P SG
1916 PTD SO (2,520,246)(2,373,636)(146,610)(146,610)
1917 (2,520,246)(2,373,636)(146,610)(146,610)
1918
1919 Total Intangible Plant 88 806,690,029 758,091,066 48,598,963 2,166,925 50,765,888
1920
1921 Summary of Intangible Plant by Factor
1922 S 14,751,666 10,645,177 4,106,489 4,106,489
1923 DGP
1924 DGU
1925 SG 307,285,356 288,604,791 18,680,565 1,950,289 20,630,854
1926 SO 357,955,880 337,132,492 20,823,388 216,636 21,040,024
1927 CN 123,038,938 118,281,766 4,757,172 4,757,172
1928 SSGCT
1929 SSGCH
1930 SE 3,658,189 3,426,841 231,349 231,349
1931 Total Intangible Plant by Factor 806,690,029 758,091,066 48,598,963 2,166,925 50,765,888
1932 Summary of Unclassified Plant (Account 106 &102)
1933 DP 9,714,615 8,984,908 729,707 729,707
1934 DSO
1935 GP 5,983,101 5,635,046 348,055 348,055
1936 HP
1937 NP
1938 OP 124,000 116,462 7,538 7,538
1939 TP 34,038,347 31,969,080 2,069,267 2,069,267
1940 TSO
1941 IP (2,520,246)(2,373,636)(146,610)(146,610)
1942 MP
1943 SP 328,319 308,360 19,959 19,959
1944 Total Unclassified Plant by Factor 47,668,136 44,640,219 3,027,917 3,027,917
1945
1946 Total Electric Plant In Service 88 23,624,682,314 22,250,362,342 1,374,319,971 49,850,613 1A24,170,584
2010 PROTOCOL Page 2.31
YearMEnd
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1947 Summary of Electric Plant by Factor
1948 S 6,435,116,790 6,102,80t586 332,315,204 332,315,204
1949 SE 300,393,411 281,396,130 18,997,281 12,287,621 31,284,902
1950 DGU
1951 DGP
1952 SG 16,184,432,307 15,200,544,396 983,887,911 37,346,355 1,021,234,266
1953 SO 612,687,088 577,045,207 35,641,880 216,636 35,858,517
1954 CN 147,168,846 141,478,716 5,690,130 5,690,130
"nee r'\r':lll<:Jvv Uc.u
1956 SSGCH
1957 SSGCT
1958 Less Capital Leases (55,116,128)(52,903,693)(2,212,435)(2,212,435)
1959 23,624,682,314 22,250,362,342 1,374,319,971 49,850,613 1,424,170,584
1960 105 Plant Held For Future Use
1961 DPW 5 9,784,428 9,784,428
1962 P 5G
1963 T SG 2,996,636 2,814,464 182,172 (724,640)(542,467)
1964 P 5G 8,923,302 8,380,834 542,467 542,467
1965 P SE 27,296,270 25,570,018 1,726,253 130,183 1,856,436
1966 G SG
1967
1968
1969 Total Plant Held For Future Use 810 49,000,637 46,549,744 2,450,892 (594,457)1,856,436
1970
1971 114 Electric Plant Acquisition Adjustments
1972 p S
1973 P 5G 144,614,797 135,823,340 8,791,458 8,791,458
1974 P SG 14,560,711 13,675,532 885,178 885,178
1975 Total Electric Plant Acquisition Adjustment 815 159,175,508 149,498,872 9,676,636 9,676,636
1976
1977 115 Accum Provision for Asset Acquisition Adjustments
1978 p S
1979 P SG (98,681,487)(92,682,419)(5,999,069)(315,697)(6,314,766)
1980 P SG (14,211,718)(13,347,755)(863,962)(863,962)
1981 615 (112,893,205)(106,030,174)(6,863,031)(315,697)(7,178,728)
1982
1983 120 Nuclear Fuel
1984 p 5E
1985 Total Nuclear Fuel 815
1986
1987 124 Weatherization
1988 DMSC 5 1,600,374 1,583,359 17,015 17,015
1989 DMSC 50 (4,454)(4,195)(259)(259)
1990 616 1,595,921 1,579,164 16,756 16,756
1991
1992 182W Weatherization
1993 DMSC 5 (6,440,095)(9,015,593)2,575,498 2,575,498
1994 DMSC SG
1995 DMSC 5GCT
1996 DMSC SO
1997 616 (6,440,095)(9,015,593)2,575,498 2,575,498
1998
1999 186W Weatherization
2000 DMSC 5
2001 DMSC CN
2002 DMSC CNP
2003 DMSC SG
2004 DMSC SO
2005 816
2006
2007 Total Weatherization 816 (4,844,174)(7,436,428)2,592,254 2,592,254
2010 PROTOCOL Page 2.32
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
2008
2009 151 Fuel Stock
2010 P DEU
2011 P SE 254,764,026 238,652,409 16,111,618 (626,112)15,485,506
2012 p SE
2013 p SE 10,827,161 10,142,437 684,724 684,724
2014 Total Fuel Stock 613 265,591,187 248,794,845 16,796,342 (626,112)16,170,230
2015
'1n"'D 152 Fuel Stock -Undistributed.t..VIU
2017 p SE
2018
2019
2020 25316 DG&T Working Capital Deposit
2021 p SE (3,235,000)(3,030,414)(204,586)(29,723)(234,309)
2022 813 (3,235,000)(3,030,414)(204,586)(29,723)(234,309)
2023
2024 25317 DG&T Working Capital Deposit
2025 p SE (2,489,934)(2,332,467)(157,467)(13,837)(171,304)
2026 613 (2,489,934)(2,332,467)(157,467)(13,837)(171,304)
2027
2028 25319 Provo Working Capital Deposit
2029 p SE
2030
2031
2032 Total Fuel Stock B13 259,866,253 243,431,964 16,434,289 (669,672)15,764,617
2033 154 Materials and Supplies
2034 MSS 5 88,171,343 83,332,131 4,839,212 4,839,212
2035 MSS 5G 5,647,015 5,303,721 343,295 343,295
2036 MSS SE 5,910,897 5,537,084 373,813 373,813
2037 MSS SO 101,578 95,669 5,909 5,909
2038 MSS SG 96,914,198 91,022,566 5,891,631 5,891,631
2039 MSS SG 4,781 4,490 291 291
2040 MSS SNPD (2,081,583)(1,984,096)(97,487)(97,487)
2041 MSS SG
2042 MSS SG
2043 MSS SG
2044 MSS SG
2045 MSS 5G 7,856,415 7,378,806 477,609 477,609
2046 MSS SG
2047 Total Materials and Supplies 613 202,524,644 190,690,371 11,834,273 11,834,273
2048
2049 163 Stores Expense Undistributed
2050 MSS SO
2051
2052 813
2053
2054 25318 Provo Working Capital Deposit
2055 MSS SG (273,000)(256,404)(16,596)(16,596)
2056
2057 B13 (273,000)(256,404)(16,596)(16,596)
2058
2059 Total Materials &Supplies B13 202,251,644 190,433,967 11,817,677 11,817,677
2060
2061 165 Prepayments
2062 DMSC S 3,691,770 3,422,426 269,344 269,344
2063 GP GPS 11,864,025 11,173,856 690,169 690,169
2064 PT SG 4,153,881 3,901,357 252,524 252,524
2065 P SE 4,968,269 4,654,069 314,200 314,200
2066 PTD SO 18,065,300 17,014,386 1,050,914 1,050,914
2067 Total Prepayments 815 42,743,245 40,166,094 2,577,150 2,577,150
2068
2010 PROTOCOL Page 2.33
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2069 182M Mise Regulatory Assets
2070 DDS2 S 204,505,396 204,393,687 111,709 (6,463)105,247
2071 DEFSG SG
2072 P SGCT 5,144,448 4,830,497 313,951 313,951
2073 DEFSG SG-P 169,893 169,893
2074 P SE
2075 P SG
2076 DDS02 SO 11,758,491 11,074,464 684,027 684,027
2077 811 221,408,335 220,298,647 1,109,688 163,431 1,273,118
2078
2079 186M Mise Deferred Debits
2080 LABOR S 16,972,202 16,972,202
2081 P SG
2082 P SG
2083 DEFSG SG 51,776,564 48,628,950 3,147,613 655,450 3,803,063
2084 LABOR SO
2085 P SE 16,323,069 15,290,776 1,032,293 1,032,293
2086 P SG
2087 GP EXCTAX
2088 Total Misc.Deferred Debits B11 85,071,835 80,891,929 4,179,906 655,450 4,835,356
2089
2090 Working Capital
2091 CWC Cash Working Capital
2092 ewc S 43,023,322 42,041,888 981,434 (11,796)969,639
2093 cwe SO
2094 ewe SE
2095 814 43,023,322 42,041,888 981,434 (11,796)969,639
2096
2097 owe Other Work.Cap,
2098 131 Cash GP SNP
2099 135 Working Funds GP SG
2100 141 Notes Receivabll GP SO
2101 143 Other AIR GP SO 56,689,840 53,392,019 3,297,821 3,297,821
2102 232 AlP PTO S (10,935)(10,935)
2103 232 AlP PTO SO (5,329,823)(5,019,771 )(310,052)(310,052)
2104 232 AlP P SE (2,908,846)(2,724,887)(183,959)(183,959)
2105 232 AlP T SG (86,500)(81,241)(5,259)(5,259)
2106 2533 Other Msc,Df,Crd,P S
2107 2533 Other Msc,Df,Crd,P SE (6,113,092)(5,726,492)(386,600)(15,277)(401,877)
2108 230 Asset Retir.Oblig.P SE (4,086,688)(3,828,240)(258,448)(258,448)
2109 230 Asset Retir,Oblig,P S
2110 254105 ARO Reg Liability P S
2111 254105 ARO Reg liability P SE (1,242,800)(1,164,204)(78,596)(78,596)
2112 2533 Cholla Reclamation P SE
2113 B14 36,911,156 34,836,249 2,074,907 (15,277)2,059,630
2114
2115 Total Working Capital 614 79,934,479 76,878,137 3,056,342 (27,073)3,029,269
2116 Miscellaneous Rate Base
2117 18221 Unrec Plant &Reg Study Costs
2118 P S
2119
2120 B15
2121
2122 18222 Nuclear Plant -Trojan
2123 P S
2124 P TROJP
2125 P TROJD
2126 815
2127
2128
2010 PROTOCOL Page 2.34
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2129
2130 1869 Misc Deferred Debits-Trojan
2131 P S
2132 P SG
2133 B15
2134
2135 Total Miscellaneous Rate Base 815
2136
2137 Total Rate Base Additions B15 981,714,556 934,682,752 47,031,803 l"7On n.AO\46,243,785\'OO,VIOJ
2138 235 Customer Service Deposits
2139 CUST S
2140 GUST CN
2141 Total Customer Service Deposits B15
2142
2143 2281 Prop Ins PTO SO
2144 2282 Inj &Dam PTD SO (41,118,850)(38,726,841 )(2,392,009)(2,392,009)
2145 2283 Pen &Ben PTD SO (3,612,313)(3,402,174)(210,139)(210,139)
2146 2283 Pen &Ben PTD S
2147 254 Reg Liab PTO SE
2148 254 Ins Prov PTO SO
2149 815 (44,731,163)(42,129,014)(2,602,148)(2,602,148)
2150
2151 22841 Accum Misc Oper Provisions -Other
2152 p S
2153 P 5G (1,470,888)(1,381,469)(89,419)(89,419)
2154 B15 (1,470,888)(1,381,469)(89,419)(89,419)
2155
2156 22842 Prv-Trojan P TROJO
2157 230 ARO P TROJP
2158 254105 ARO P TROJP (3,076,130)(2,887,981 )(188,149)(188,149)
2159 254 P S (40,313,576)(40,111,820)(201,756)(201,756)
2160 B15 (43,389,706)(42,999,801 )(389,905)(389,905)
2161
2162 252 Customer Advances for Construction
2163 DPW S (4,620,809)(4,620,809)(13,035)(13,035)
2164 DPW 5E
2165 T 5G (14,932,631)(14,024,843)(907,788)35,661 (872,127)
2166 DPW 50
2167 CUST CN
2168 Total CustomerAdvances for Construction 819 (19,553,441)(18,645,653)(907,788)22,626 (885,162)
2169
2170 25398 502 Emissions
2171 P SE (522,440)(522,440)
2172 B19 (522,440)(522,440)
2173
2174 25399 Other Deferred Credits
2175 p 5 (3,820,634)(3,759,326)(61,308)(61,308)
2176 LABOR 50 (21,277,848)(20,040,051 )(1,237,797)(1,237,797)
2177 P 5G (4,022,463)(3,777,929)(244,535)(244,535)
2178 P SE
2179 B19 (29,120,946)(27,577,305)(1,543,640)(1,543,640)
2010 PROTOCOL Page 2.35
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2180
2181 190 Accumulated Deferred Income Taxes
2182 P 8 31,888,855 31,812,287 76,568 (76,568)
2183 CUST CN 10,660 10,248 412 412
2184 P 1ST
2185 LABOR 80 94,899,987 89,379,365 5,520,622 (960,791 )4,559,832
2186 P DGP
2187 CUST SADDEST 4,215,846 3,995,733 220,113 220,113
2188 P TIJr'lln 1,880,194 1,765,070 115,124 (115,124)lr"'\v"JU
2189 p SG 44,518,140 41,811,783 2,706,357 (2,628,974)77,384
2190 P SE (12,879,079)(12,064,589)(814,490)198,271 (616,219)
2191 PTO SNP
2192 DPW SNPD 1,988,128 1,895,018 93,110 93,110
2193 P 8G
2194 Total Accum Deferred Income Taxes B19 166,522,731 158,604,914 7,917,817 (3,583,185)4,334,632
2195
2196 281 Accumulated Deferred Income Taxes
2197 p S
2198 PT 5G (208,722,047)(196,033,366)(12,688,681)12,688,681
2199 T SNPT
2200 B19 (208,722,047) (196,033,366)(12,688,681)12,688,681
2201
2202 282 Accumulated Deferred Income Taxes
2203 GP 8 13,399,273 13,399,273 (205,575,660)(205,575,660)
2204 ACCMDIT DITBAL (3,511,016,680) (3,313,520,776)(197,495,904)197,495,904
2205 P SCHMDEXP
2206 P SNPD 15,138 15,138
2207 1ST IBT
2208 LABOR SO 21,089,901 19,863,037 1,226,864 142,852 1,369,716
2209 CUST CN
2210 P SE (5,832,390)(5,463,542)(368,848)(120,651)(489,499)
2211 P 5G (4,202,739)(3,947,245)(255,494)(6,265,415)(6,520,909)
2212 B19 (3,486,562,635) (3,289,669,253)(196,893,382)(14,307,832)(211,201,214)
2213
2214 283 Accumulated Deferred Income Taxes
2215 GP S (92,484,485)(92,242,249)(242,236)100,078 (142,158)
2216 P 5G (3,768,841 )(3,539,725)(229,116)52,582 (176,535)
2217 P SE (21,266,039)(19,921,146)(1,344,893)(1,344,893)
2218 LABOR SO (11,917,059)(11,223,807)(693,252)(142,180)(835,431 )
2219 GP GPS (7,389,066)(6,959,220)(429,846)(429,846)
2220 PTO SNP (3,606,405)(3,397,684)(208,721)(208,721 )
2221 P TROJD
2222 P SG
2223 P 5GCT (1,952,369)(1,833,221)(119,148)(119,148)
2224 P SG
2225 B19 (142,384,264)(139,117,052)(3,267,212)10,480 (3,256,732)
2226
2227 Total Accum Deferred Income Tax 819 (3,671,146,215)(3,466,214,757)(204,931,458)(5,191,856)(210,123,314)
2228 255 Accumulated Investment Tax Credit
2229 PTO S
2230 PTD ITC84 (1)(1)
2231 PTD ITC85 (1,008,046)(1,008,046)
2232 PTD ITC86 (739,887)(739,887)
2233 PTD ITC88 (133,362)(133,362)
2234 PTO ITC89 (310,048)(310,048)
2235 prD ITC90 (229,578)(197,480)(32,098)(32,098)
2236 PTO SO (66,574)(66,574)
2237 Total Accumlated ITC 819 (2,420,922)(2,388,824)(32,098)(66,574)(98,673)
2238
2239 Total Rate Base Deductions (3,811,833,280) (3,601,336,823)(210,496,457)(5,758,245)(216,254,702)
2240
2010 PROTOCOL Page 2.36
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2241
2242
2243 1085P Steam Prod Plant Accumulated Depr
2244 P S
2245 P 5G (749,327,481 )(703,774,184)(45,553,297)(45,553,297)
2246 P 5G (827,564,590)(777,255,084)(50,309,506)(50,309,506)
2247 P 5G (704,193,106)(661,383,629)(42,809,477)(2,673,824)(45,483,301 )
2248 P SG
2249 P 5G (175,994,247)(165,295,162)(10,699,085)(10,699,085)
2250 817 (2,457,079,423)(2,307,708,059)(149,371,365)(2,673,824)(152,045,189)
2251
2252 108NP Nuclear Prod Plant Accumulated Depr
2253 P 5G
2254 P 5G
2255 P 5G
2256 817
2257
2258
2259 108HP Hydraulic Prod Plant Accum Depr
2260 P S
2261 P 5G (158,974,676)(149,310,249)(9,664,427)(9,664,427)
2262 P 5G (29,658,415)(27,855,413)(1,803,002)(1,803,002)
2263 P 5G (56,393,098)(52,964,835)(3,428,263)(323,961)(3,752,224)
2264 P 5G (20,173,294)(18,946,915)(1,226,380)(93,664)(1,320,044)
2265 B17 (265,199,483) (249,077,412)(16,122,071 )(417,626)(16,539,697)
2266
2267 1080P Other Production Plant ~Accum Depr
2268 p 5
2269 P 5G (952,428)(894,527)(57,900)(57,900)
2270 P SG (340,760,341 )(320,044,756)(20,715,585)447,210 (20,268,375)
2271 P SG (217,452,533) (204,233,106)(13,219,427)(104,415)(13,323,842)
2272 P SG (23,812,586)(22,364,966)(1,447,620)(1,447,620)
2273 B17 (582,977,888)(547,537,355)(35,440,532)342,795 (35,097,737)
2274
2275 108EP Experimental Plant -Accum Depr
2276 P SG
2277 P 5G
2278
2279
2280 Total Production Plant Accum Depreciation B17 (3,305,256,794)(3,104,322,826)(200,933,968)(2,748,655)(203,682,623)
2281
2282 Summary of Prod Plant Depreciation by Factor
2283 5
2284 DGP
2285 DGU
2286 5G (3,305,256,794)(3,104,322,826)(200,933,968)(2,748,655)(203,682,623)
2287 SSGCH
2288 55GCT
2289 Total of Prod Plant Depreciation by Factor (3,305,256,794)(3,104,322,826)(200,933,968)(2,748,655)(203,682,623)
2290
2291
2292 108TP Transmission Piant Accumulated Depr
2293 T SG (379,591,327)(356,515,119)(23,076,207)(23,076,207)
2294 T 5G (409,387,649)(384,500,056)(24,887,593)(24,887,593)
2295 T 5G (498,287,842) (467,995,807)(30,292,035)(159,135)(30,451,169)
2296 Total Trans Plant Accum Depreciation B17 (1,287,266,818)(1,209,010,983)(78,255,835)(159,135)(78A14,969)
2010 PROTOCOL Page 2.37
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2297 108360 Land and Land Rights
2298 DPW S (7,884,584)(7,464,040)(420,545)(420,545)
2299 817 (7,884,584)(7,464,040)(420,545)(420,545)
2300
2301 108361 Structures and Improvements
2302 DPW S (16,071,225)(15,618,945)(452,280)(452,280)
2303 817 (16,071,225)(15,618,945)(452,280)(452,280)
2304
2305 108362 Station Equipment
2306 OPW S (222,353,813)(213,561,659)(8,792,154)(8,792,154)
2307 817 (222,353,813)(213,561,659)(8,792,154)(8,792,154)
2308
2309 108363 Storage Battery Equipment
2310 DPW S
2311 817
2312
2313 108364 Poles,Towers &Fixtures
2314 DPV';S (583,727,420)(538,574,033)(45,153,387)445,903 (44,707,484)
2315 817 (583,727,420) (538,574,033)(45,153,387)445,903 (44,707,484)
2316
2317 108365 Overhead Conductors
2318 OPW S (315,192,018) (298,974,778)(16,217,240)(16,217,240)
2319 817 (315,192,018) (298,974,778)(16,217,240)(16,217,240)
2320
2321 108366 Underground Conduit
2322 DPW S (132,239,418) (129,112,783)(3,126,634)(3,126,634)
2323 817 (132,239,418)(129,112J83)(3,126,634)(3,126,634)
2324
2325 108367 Underground Conductors
2326 DPW S (302,907,115)(292,795,531)(10,111,585)(10,111,585)
2327 817 (302,907,115)(292,795,531)(10,111,585)(10,111,585)
2328
2329 108368 Line Transformers
2330 DPW S (396,958,274)(375,100,738)(21,857,536)(21,857,536)
2331 817 (396,958,274)(375,100,738)(21,857,536)(21,857,536)
2332
2333 108369 Services
2334 DPW 8 (191,362,725)(180,830,241)(10,532,484)(10,532,484)
2335 817 (191,362,725)(180,830,241)(10,532,484)(10,532,484)
2336
2337 108370 Meters
2338 DPW S (71,209,986)(64,496,252)(6,713,734)(6,713,734)
2339 817 (71,209,986)(64,496~252)(6,713,734)(6,713,734)
2340
2341
2342
2343 108371 Installations on Customers'Premises
2344 DPW S (7,725,376)(7,606,275)(119,101)(119,101)
2345 817 (7,725,376)(7,606,275)(119,101)(119,101)
2346
2347 108372 Leased Property
2348 DPW S
2349 817
2350
2351 108373 Street Lights
2352 DPW S (27,788,282)(27,361,642)(426,640)(426,640)
2353 B17 (27,788,282)(27,361,642)(426,640)(426,640)
2354
2355 108000 Unclassified Dist Plant ~Acct 300
2356 DPW S
2357 817
2358
2359 108D8 Unclassified Dist Sub Plant ~Acct 300
2360 DPW S
2361 817
2362
2363 1080P Unclassified Dist Sub Plant -Acct 300
2364 DPW S 7,697,013 7,730~602 (33,589)(33~589)
2365 B17 7,697,013 7,730,602 (33,589)(33,589)
2366
2367
2368 Total Distribution Plant Accum Depreciation 617 (2,267,723,223) (2,143,766,315)(123,956,908)445,903 (123,511,004)
2369
2370 Summary of Distribution Plant Depr by Factor
2371 S (2,267,723,223) (2,143,766,315)(123,956,908)445,903 (123,511 ~O04)
2372
2373 Total Distribution Depreciation by Factor 817 (2,267,723~223)(2~143,766,315)(123~956,908)445,903 (123,511,004)
2010 PROTOCOL Page 2.38
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2374 108GP General Plant Accumulated Depr
2375 G~SITUS S (172,665,268) (161,132,629)(11,532,639)(6,249)(11,538,888)
2376 PT SG (2,673,076)(2,510,574)(162,502)(162,502)
2377 PT 5G (3,699,176)(3,474,294)(224,881)(224,881)
2378 G-SG SG (63,508,816)(59,647,972)(3,860,843)5,436 (3,855,407)
2379 CUST eN (8,168,085)(7,852,275)(315,810)67 (315,743)
2380 PTO SO (82,806,659)(77,989,543)(4,817,116)296 (4,816,820)
2381 P SE (328,169)(307,415)(20,754)(5)(20,759)
2382 G-SG SG (55,457)(52,085)(3,371)(3,371)
2383 G-SG SG (2,181,396)(2,048,784)(132,612)(132,612)
2384 817 (336,086,100)(315,015,570)(21,070,530)(454)(21,070,984)
2385
2386
2387 108MP Mining Plant Accumulated Depr.
2388 p S
2389 P SE (164,551,595)(154,145,132)(10,406,463)(12,550)(10,419,013)
2390 817 (164,551,595)(154,145,132)(10,406,463)(12,550)(10,419,013)
2391 108MP Less Centralia Situs Depreciation
2392 P S
2393 817 (164,551,595)(154,145,132)(10,406,463)(12,550)(10,419,013)
2394
2395 1081390 Accum Oepr -Capital Lease
2396 PTD SO 817
2397
2398
2399 Remove Capital Leases
2400 817
2401
2402 1081399 Accum Depr -Capital Lease
2403 p S
2404 P SE 817
2405
2406
2407 Remove Capital Leases
2408 817
2409
2410
2411 Total General Plant Accum Depreciation 617 (500,637,695) (469,160,702)(31,476,993)(13,004)(31,489,997)
2412
2413
2414
2415 Summary of General Depreciation by Factor
2416 S (172,665,268) (161,132,629)(11,532,639)(6,249)(11,538,888)
2417 OGP
2418 OGU
2419 SE (164,879,763)(154,452,547)(10,427,217)(12,555)(10,439,772)
2420 SO (82,806,659)(77,989,543)(4,817,116)296 (4,816,820)
2421 eN (8,168,085)(7,852,275)(315,810)67 (315,743)
2422 SG (72,117,919)(67,733,709)(4,384,210)5,436 (4,378,773)
2423 DEU
2424 SSGCT
2425 SSGCH
2426 Remove Capital Leases
2427 Total General Depreciation by Factor (500,637,695)(469,160,702)(31,476,993)(13,004)(31,489,997)
2428
2429
2430 Total Accum Depreciation·Plant In Service 817 (7,360,884,529)(6,926,260,826)(434,623,703)(2,474,890)(437,098,593)
2431 111SP Accum Prov for Amort-Steam
2432 p SG
2433 P SG
2434 B18
2435
2436
2437 111GP Accum Prov for Amort~General
2438 G-SITUS S (9,394,557)(9,394,557)
2439 CUST eN (3,274,228)(3,147,633)(126,595)(126,595)
2440 I-SG SG
2441 pro SO (12,653,900)(11,917,784)(736,116)(736,116)
2442 P SE
2443 B18 (25,322,684)(24,459,973)(862,711)(862,711)
2444
2010 PROTOCOL Page 2.39
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2445
2446 111HP Accum Prav for Amort-Hydro
2447 P 5G
2448 P SG
2449 P 5G (611,058)(573,910)(37,148)(37,148)
2450 P SG
2451 818 (611,058)(573,910)(37,148)(37,148)
2452
2453
2454 1111P Accum Prav for Amort-Intangible Plant
2455 I-SITUS S (1,358,851 )(562,780)(796,071)(796,071)
2456 P 5G
2457 p SG (382,674)(359,411)(23,264)(23,264)
2458 P SE (1,959,224)(1,835,320)(123,904)(123,904)
2459 1-8G SG (56,011,737)(52,606,658)(3,405,079)(3,405,079)
2460 I-SG SG (28,810,770)(27,059,299)(1,751,471 )(426,703)(2,178,174)
2461 I-SG SG (3,985,297)(3,743f022)(242,275)(242,275)
2462 CUST eN (106,043,666)(101,943,598)(4,100,067)(4,100,067)
2463 P SG
2464 P SG (417,225)(391,861)(25,364)(25,364)
2465 PTO 80 (264,840,947)(249,434,340)(15,406,607)(5,732)(15,412,339)
2466 818 (463,810,391 )(437,936,288)(25,874,103)(432,434)(26,306,537)
2467 1111P Less Non-Utility Plant
2468 NUTIL OTH
2469 (463,810,391 )(437,936,288)(25,874,103)(432,434)(26,306,537)
2470
2471 111390 Accum Amtr ~Capital Lease
2472 G-SITUS 8 (4,820,559)(4,820,559)
2473 p SG (4,562,688)(4,285,312)(277,376)(277,376)
2474 PTD SO 9,383,248 8,837,396 545,852 545,852
2475 (268,476)268,476 268,476
2476
2477 Remove Capital Lease Amtr 268,476 (268,476)(268,476)
2478
2479 Total Accum Provision for Amortization B18 (489,744,133)(462,970,172)(26,773,961 )(432,434)(27,206f395)
2480
2481
2482
2483
2484 Summary of Amortization by Factor
2485 S (15,573,967)(14,777,896)(796,071 )(796,071 )
2486 DGP
2487 DGU
2488 SE (1,959,224)(1,835,320)(123,904)(123,904)
2489 SO (268,111,599) (252,514,728)(15,596,871 )(5,732)(15,602,603)
2490 CN (109,317,894)(105,091,231 ) (4,226,662)(4,226,662)
2491 SSGCT
2492 SSGCH
2493 SG (94,781,449)(89,019,473)(5,761,977)(426,703)(6,188,679)
2494 Less Capital Lease 268,476 (268,476)(268,476)
2495 Total Provision For Amortization by Factor (489,744,133)(462,970,172)(26,773,961 )(432,434)(27,206,395)
IDAHO 2010 PROTOCOL Page 3.0 Total
Revenue Adjustments (Tab 3)
TOTAL
3.1 3.2 3.3 3.4 3.5 3.6
Temperature Revenue Effective Price 502 Emission
Total Normalized Normalization Normalization Change Allowances REC Revenues Wheeling Revenue
1 Operating Revenues:
2 General Business Revenues (355,907)(3,293,731 )(15,243,276)18,181,099
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues (4,309,193)(4,375,254)49,219
6 Total Operating Revenues (4,665,100)(3,293,731 )(15,243,276)18,181,099 (4,375,254)49,219
7
8 Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission (47,994)(47,994)
14 Distribution
15 Customer Accounting
16 Customer Service &Info
17 Sales
18 Administrative &General
19 Total O&M Expenses (47,994)(47,994)
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes:Federal (1,581,612)(1,100,468)(5,130,867)6,074,487 (1,054)(1,461,816)32,480
24 State (214,915)(149,535)(697,200)825,422 (143)(198,637)4,413
25 Deferred Income Taxes 241,362 43,091 198,271
26 Investment Tax Credit Adj.
27 Mise Revenue &Expense (519,285)(519,285)
28 Total Operating Expenses:(2,122,444) (1,250,004)(5,784,976)6,899,909 (322,211)(1,660,453)(11,101)
29
30 Operating Rev For Return:(2,542,657) (2,043,727)(9,458,300)11,281,190 322,211 (2,714,801)60,320
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 Prav For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax 219,324 21,053 198,271
50 Unamortized ITC
51 CustomerAdv For Canst
52 Customer Service Deposits
53 Miscellaneous Deductions (522,440)(522,440)
54
55 Total Deductions:(303,116)21,053 (324,169)
56
57 Total Rate Base:(303,116)21,053 (324,169)
58
59
60 Estimated ROE impact -0.639%~0.518%-2.400%2.862%0.088%~0.689%0.015%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (4,097,821)(3,293,731 )(15,243,276)18,181,099 519,285 (4,375,254)97,213
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule"M"Additions (113,544)(113,544)
71 Schedule "M"Deductions 522,440 522,440
72 lncome Before Tax (4,733,805)(3,293,731)(15,356,820)18,181,099 (3,155)(4,375,254)97,213
73
74 State Income Taxes (214,915)(149,535) (697,200)825,422 (143)(198,637)4,413
75
76 Taxable Income (4,518,890)(3,144,195)(14,659,620)17,355,677 (3,012)(4,176,617)92,799
77
78 Federal Income Taxes (1,581,612) (1,100,468)(5,130,867)6,074,487 (1,054)(1,461,816)32,480
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 PowerSupply
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 Retum:
31
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits
36 Elec Plant AcqAdj
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 Depree
48 Accum Prov ForAmort
49 Accum Def Income Tax
50 Unamortized ITC
51 CustomerAdv For Canst
52 CustomerService 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"M"Deductions
72 Income Before Tax
73
74 State Income Taxes
75
76 Taxable Income
77
78 Federal Income Taxes
3.7
Ancillary Revenue
16,842
16,842
5,627
765
6,392
10,450
0.003%
16,842
16,842
765
16,077
5,627
0.000%0.000%
o
0.000%0.000%
o
o
0.000%
Page 3.0,1 Tota!
0.000%
Rocky Mountain Power
Idaho Results of Operations -December 2012
Temperature Normalization
PAGE 3.1
TOTAL IDAHO
ACCOUNT~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Revenue:
Residential 440 731,692 ID Situs 731,692
Commercial AA0 (70,957)Ir'\Situs 1'7r\1"\1::''7\""t""tL.ILl \/V,~vl }
Industrial 442 (3,954,465)ID Situs (3,954,465)
Total (3,293,731 )(3,293,731 )3.1.1
Description of Adjustment:
This adjustment normalizes revenues in the test period by comparing actual sales to temperature normalized sales.Revenues
recorded during the 12 months ended December 2012 are restated to reflect normal temperature patterns,defined as the
average over a 20...year rolling time period.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
12 Months Ending December 2012
(in $000'5)
Adj 3.2 Adj 3.1 Adj 3.3
A B C 0 E F G H I J
Total Total Total Total Total
Total Reconciling Unadjusted Normalizing Temperature Type 1 Type 1 Type 2 Type 3 Adjusted
Revenue1 Adjustments2 Revenue Adjustments3 Normalization Adjustments Adjusted Adjustments5 Adjustments7 Revenue
Revenue
Residential $69,363 $'18 $69,381 ($3,922)$732 ($3,191)$66,191 $357 $4,031 $70,578
Commercial $37,779 $'16 $37,795 ($3,268)($71)($3J339)$34,456 $144 $2,064 $36,664
Industrial4 $74,591 $63 $74,654 ($6,922)($3,954)($10,877)$63,777 $40 $4,971 $68,788
Public St &Hwy $498 $0 $498 ($24)$0 ($24)$474 $0 $4 $478
Special Contract 2 $5J536 $0 $5J536 ($75)$0 ($75)$5,461 $11 $451 $5,923
Special Contract 1-Firm $4J952 $0 $4,952 $104 $0 $104 $5,055 $8 $417 $5,480
Special Contract 1-lnterruptible $68,204 $0 $68,204 ($1,612)$0 ($1,612)$66,592 $141 $5,504 $72,237
Special Contract 1 -Curtailed\)$0 $0 $0 $477 $0 $477 $477 $0 $39 $516
Total Idaho $260,923 $97 1 $261,020 I ($15,243)1 ($3,294)1 ($18,537)1 $242,483 I $7021 $17,480 $260,664
Source I Formula Table 3 A+B Table 3 Customer D+E C+F Table 3 Table 3 G+H+I
Info.
Services
1.Booked revenue includes ECAM charge,BPA Credit and SMUD .
2.Reflects property insurance reserve revenue only recognizl3d under GAAP and Blue Sky revenue included in separate tariff rider.
3.Includes out of period adjustments,normalization of special contract revenues and the removal of the BPA credit,SMUD,DSM,ECAM,
Blue Sky and Adj.Property Insur.
4.Includes Irrigation.
5.Includes Blocking adjustment reflecting the differences beween the actual revenues from the customer billing system and the calculated revenue based on the billing determinants
developed by Pricing;and the GRC price change effective 1/10/2012.
6.The revenue associated with curtailed loads (including economic curtailment and interruption)is equal to the total curtailed kWh times the interruptible energy rates.
7.Proforma of actual revenues to reflect GRC price change effective January 1,2013.
Page 3.1.1
Table 1 MWHs
Rocky Mountain Power
State of Idaho
12 Months Ending December 2012
A B
Page 3,1.2
C
Normalization Total
Booked AdjustmentsI Normalized
Residential 675,655 11,423 687,078
Commercial 437,126 (1,377)435,750
Industrial 180,038 (4,895)175,143
Irrigation 719,319 (60,995)658,325
Public St &Hwy 2,649 25 2,674
Special Contract 1 Firm 30,930 2,900 33,830
Special Contract 1 Interruptible 1,365,170 (15,595)1,349,575
Special Contract 1 -Curtailed2 °16,709 16,709
Special Contract 2 106,739 (92)106,646
Total Idaho 3,517,627 (51,898)3,465,729
Source I Formula 305 Table 2 A+B
1.Includes out ofperiod adjustment,temperature adjustment and nonnalization ofspecial contracts.
2.The curtailed load includes both econolnic curtaihnent and interruption kWh.
Table 3
Rocky .Mountain Power
StateofIdaho
12 Months Ending December 2012
Revenue Adjustments
Tvoc2 Ad'Tvoe3Prof.Ad'
Type 1Adjustments 1/10/2012 1/1/2013 Total
Reconciling
Adjustment2 Unadjusted
Schedule Total Revenue Revenue Nannalizatian}ECAM}Unbilled}BPA}Temperature Total Adj Adjusted Blocking4 Price ChangeS Adjusted Price Change6 Adjusted
Residential
07RESDOOOl 44,920,598 0 44,920598 350,363 (2,403,108)(44,020)780,324 45,870 (1,270,571)43,650,027 10,464 193,042 43,853,533 2,371,716 46,225,249
07RESD0036 22,822,000 0 22,822,000 (299,574)(1,445,007)(21,644)463,776 685,821 (616,627)22,205,373 4,980 147,410 22,357,762 1,640,517 23,998,279
07NETMTI35 132,806 0 132,806 (1,577) (7,474)(127)2,416 (6,763)126,043 23 568 126,635 7,867 134,501
07RGNSV23A 169,399 0 169,399 (139)(8,557)(165)2,767 (6,093)163,306 (22)125 163,408 10,166 173,574
070ALT07AR 38,964 0 38,964 319 (545)(40)180 (86)38,878 1 25 38,903 230 39,133
070ALCOO07 3,786 0 3,786 0 (55)(4)(59)3,727 0 3 3,730 23 3,753
Subtotal 68,087,554 0 68,087,554 49,392 (3,864,746)(66,000)1,249,463 731,692 (1,900,200)66,187,353 15,446 341,172 66,543,972 4,030,517 70,574,489
Unbilled (66,000)0 (66,000)66,000 66,000 °0 °BPABalance Acct (488,934)°(488,934)488,934 488,934 0 0 0
Line Extensions 3,172 0 3,172 °3,172 3,172 3,172
SMUD 60,784 0 60,784 (60,784)(60,784)0 0 0
DSM 1,784,647 0 1,784,647 (1,784,647)(1,784,647)°0 0
Blue SkY'15,181 (15,181)0 0 0 0 0 0
ADJ PROPERTY INSUR (33,369)33,369 °0 0 0 0 0
ITotalResidential 69,363,035 18,189 69,381,224 (1,796,040)(3,864,746)0 1,738,396 731,692 (3,190,698)66,190,526 15,446 341,172 66,547,144 4,030,517 70,577,661
Commercial
07GNSVOO06 15,794,793 0 15,794,793 4,453 (1,127,878)188,604 (96,031)(1,030,851)14,763,941 1,212 57,355 14,822,508 891,803 15,714,311
07NMT06135 142,897 0 142,897 34 (9,397)1,717 (7,647)135,250 6 637 135,893 8,436 144,329
07GNSV006A 2,316,624 0 2,316,624 2,705 (160,172)27,756 51,767 (77,944)2,238,680 306 9,230 2,248,216 136,990 2,385,206
07GNSVOO09 2,568,970 0 2,568,970 °(235,839)29,993 (205,846)2,363,124 °9,171 2,372,295 151,108 2,523,403
07CISHOO19 459,209 0 459209 1,388 (31,565)5,515 189,242 164,580 623,788 48 2,672 626,508 35,310 661,818
07GNSV0023 12,605,805 0 12,605,805 27,446 (761,360)152,615 (164,167)(745,466)11,860,339 1,826 51,382 11,913,547 718,948 12,632,495
07NMT23135 48,211 0 48,211 5,357 (3,418)645 2,584 50,795 14 268 51,077 3,068 54,145
07GNSV023F 3,086 0 3,086 26 (105)39 (40)3,047 1 5 3,052 19O 3,242
07GNSV023A 1,946,418 0 1,946,418 (3,715)(117,344)23,465 37,960 (59,634)1,886,784 369 9,455 1,896,609 114,869 2,01 1,478
07GNSV0035 41,137 0 41,137 0 (2,925)491 (2,434)38,703 33 123 38,858 2,381 41,239
070ALT007N 87,083 0 87,083 165 (1,315)1,105 (45)87,038 1 46 87,085 510 87,595
070ALT07AN 4,347 0 4,347 27 (62)55 20 40 4,387 0 3 4,390 26 4,416
Subtotal 36,018,581 0 36,018,581 37,886 (2,451,380)432,000 89,748 (70,957)(1,962,703)34,055,878 3,818 140,345 34,200,040 2,063,637 36,263,677
Unbilled 432,000 0 432,000 (432,000)(432,000)0 0 0
BPA Balance Acct (30,696)°(30,696)30,696 30,696 °°0
Line Extensions 4-00,528 0 400,528 0 400,528 400,528 400,528
SMUD 36,916 0 36,916 (36,916)(36,916)°0 0
DSM 937,651 0 937,651 (937,651)(937,651)0 0 °Blue Sky 1,461 (J,461)0 0 0 0 0 °ADJPROPERTY1NSUR (17,429)17,429 0 °0 °0 0
ITotal Commercial 37,779,012 15,967 37,794,979 (936,681)(2,451,380)0 120,444 (70,957)(3,338,574) 34,456,406 3,818 140,345 34,600,568 2,063,637 36,664,205
Page 3.1.3
Table 3
Rocky Mountain Power
State ofIdaho
12 Months Ending December 2012
Revenue Adjustments
d'
Type 1 Adjustments 1110/2012 11112013 Total
Reconciling
Adjustmcnt2 IJnadjusted
Schedule Total Revenue Revenue Nonnalization3 ECAM3 Unbil1ed3 BPA3 Temperature Total Adj Adjusted Blocking4 PriceChangeS Adjusted Price Change6 Adjusted
Industrial
07GNSVOO06 6,102,815 0 6,102,815 37,752 (495,205)(52,547)(510,001)5,592,814 (180)J5,980 5,608,615 328,857 5,937,472
07GNSV006A 347,83J 0 347,831 2,971 (23,880)(3,043)7,722 (16,230)331,601 76 J,454 333,130 20,806 353,936
07GNSVOOO9 4,775,393 0 4,775,393 11,077 (425,478)(40,593)(454,995)4,320,398 1,421 J4,528 4,336,347 285,690 4,622,037
07CISHOOl9 10,529 °10,529 0 (697)(92)(789)9,740 3 59 9,801 559 10,360
07GNSVOO23 1,092,590 0 1,092,590 (15,681)(67,110)(9,399)(92,190)1,000,400 913 3,289 1,004,603 61,756 1,066,359
07GNSV023S 1,190 0 1,190 51 (44)(1J)(5)1,186 1 7 1,193 76 1,269
07GNSV023A 224,796 0 224,796 (253)(12,467)(1,974)4,033 (10,661)214,135 (51)948 215,031 13,385 228,416
07GNSVOO35 50,660 0 50,660 0 (3,805)(436)(4,241)46,419 43 165 46,628 2,918 49,546
070ALT007N 5,084 0 5,084 0 (75)(47)(122)4,963 1 3 4,967 29 4,996
070ALT07AL'J 234 °234 0 (3)(2)1 (4)230 (0)0 230 1 231
Subtotal 12,611,122 °12,611,J22 35,916 (l,028,764)(108,144)11,755 0 (1,089,237)11,521,885 2,226 36,434 11,560,544 714,077 12,274,622
IJnbilJed 479,000 0 479,000 (479,000)(479,000)0 0 0
BPA Balance Acct (4,501)0 (4,501)4,501 4,501 0 0 0
LineExtensions 6,332 0 6,332 0 6,332 6,332 6,332
SMUD 145,404 0 145,404 (145,404)(145,404)0 0 0
DSM 330,511 0 330,511 (330,511)(330,511)0 0 0
Blue Sky 0 0 0 0 0 °0 0
AD]PROPERTY INSUR (41,177)41,177 0 0 0 0 0 0
ITotal Industrial 13,526,691 41,177 13,567,867 (439,998)(1,028,764)(587,144)16,256 0 (2,039,651)11,528,216 2,226 36,434 11,566,876 714,077 12,280,953
SpecialContracts
07SPCLOOO1Finn 4,951,554 0 4,951,554 0 (32,508)136,413 103,905 5,055,459 0 7,760 5,063,219 416,789 5,480,008
07SPCLOOO1Inteffilptible 68,203,729 0 68,203,729 (588,029)(1,549,830)525,930 (1,611,929)66,591,800 0 141,438 66,733,238 5,503,598 72,236,836
Curtailed7 0 0 0 476,528 476,528 476,528 0 476,528 39,265 515,793
Subtotal 07SPCLOO1 73,155,283 0 73,155,283 (111,501)(1,582,338)662,343 0 0 (1,031,496)72,123,787 0 149,198 72,272,985 5,959,652 78,232,637
07SPCLOOO2 5,536,230 0 5,536,230 (0)(75,198)(75,198)5,461,032 0 10,828 5,471,860 450,997 5,922,857
ITotal Contracts 78,691,513 0 151,846,796 (111,501)(1,582,338)587,144 0 0 (1,106,694)77,584,819 0 160,026 77,744,845 6,410,649 84,155,494
Irrigation
07APSAOI0L 37,581,151 °37,581,151 54,921 (2,599,414)0 840,436 (2,506,381 )(4,210,438)33,370,713 64 227 33,371,004 2,730,769 36,101,774
07APSA010S 502,388 0 502,388 627 (28)32)0 9,130 (33,506)(51,981)450,406 71 1 450,478 37,971 488,450
07APSALI0X 19,248,856 0 19,248,856 (183,340)(l,323,773)°(1,283,755)(2,790,868)16,457,988 (29)4 16,457,963 1,343,214 17,801,176
07APSASlOX 349,149 0 349,149 (498)(18,754)0 (23,286)(42,538)306,612 4 0 306,616 25,936 332,551
07APSNOI0L 240,928 0 240,928 (5,015)(15,048)0 4,868 (16,068)(31,264)209,664 (97)116 209,683 17,125 226,808
07APSN010S 3,575 0 3,575 94 (139)0 45 (238) (238)3,337 0 24 3,361 293 3,654
07APSNS10X 22,598 0 22,598 (4,369)(1)93)0 (1,507)(7,169)15,429 (0)10 15,438 1,280 16,717
07APSVCNLL 1,339,998 0 1,339,998 57,951 (102,504)0 31,882 (89,368)002,039)1,237,959 1,353 0 1,239,313 99,870 1,339,183
07APSVCNLS 5,334 0 5,334 0 (234)0 76 (356) (514)4,819 (0)0 4,819 433 5,252
Subtotal 59,293,977 0 59,293,977 (79,629)(4,089,392)0 886,437 (3,954,465) (7,237,049)52,056,928 1,365 382 52,058,674 4,256,890 56,315,565v
Unbilled 0 0 0 0 0 0 0 0 0
BPA Balance Acct (209,44D)0 (209,440)209,440 209,440 0 0 0 0
Line Extensions 191,976 0 191,976 0 191,976 191,976 0 191,976
DSM 1,809,432 0 1,809,432 (1,809,432)(1,809,432)0 0 0 0
BlueSky 23 (23)0 0 0 0 0 0 0
AD]PROPERTY INSUR (21,569)21,569 °0 0 0 0 0 °!TotalIrrigation 61,064,399 21,546 61,085,945 (l,889,061)(4,089,392)0 1,095,877 (3,954,465)(8,837,041)52,248,904 1,365 382 52,250,650 4,256,890 56,507,540
Page3.1A
Table 3
Rocky Mountain Power
State of Idaho
12 Months Ending December 2012
Revenue Adjustments
3-~
Type 1 Adjustments III0/2012 11112013 Total
Reconciling
Adjustment2 Unadjusted
Schedule Total Revenue Revenue NonnaJization3 ECAM3 Unbilled3 BPA}Temperature TotalAdj Adjusted Blocking4 Price ChangeS Adjusted Price Change6 Adjusted
Public Street&Highway Lighting
Schedule 11 31)39 0 31,339 U6 (396)131 (149)3J,190 ]16 31,207 182 31,389
Schedule 12£EnergyOnly 36,532 0 36,532 16 (],909)147 (1,747)34,786 (2)12 34,796 204 35,000
Schedule 12F Full Maint 370,529 0 370,529 2,627 (10,710)1,536 (6,546)363,982 (0)205 364,187 2,190 366,377
Schedule 12P Partial Maint 27,984 0 27,984 0 (1,104)114 (990)26,994 (1)9 27,002 ]65 27,167
Schedule 23STraffic Lights 17,424 0 17,424 470 (879)72 (337)17,087 3 71 17,161 1,061 18,222
Subtot.al 483,808 0 483,808 3,229 (14,998)2,000 0 0 (9,769)474,040 0 313 474,353 3,802 478,155
Unbilled 2,000 0 2,000 (2,000)0 (2,000)0 0 0 0
DSM 12,580 0 12,580 (12,580)0 (12,580)0 0 0 0
ITotal PSHL 498,388 0 498,388 (9,351)(14,998)0 a 0 (24,349)474,040 0 313 474,353 3,802 478,155
Total StateofIdaho 260,923,038 96,878 261,019,917 (5,182,632)(13,031,617)0 2,970,973 (3,293,731)(18,537,007)242,482,910 22,855 678,671 243,184,435 17,479,573 260,664,009
1.
4
5.
6.
Booked revenue includesECAM charge and BPA Credit.
Reflects propertyinsurance reserverevenue only recognized under GAAP and Blue Sky revenue included in separatetaritfrider.
Includes out ofperiod adjustments,normalization ofspecial contract revenues and the removal ofthe BPA credit,SMUD,DSM,ECAM,
Blue Sky and Adj.Property Insm.
Includes Blocking adjustmentreflecting the differencesbet\veen the actual revenuesfrom the customer billing system and thecalculated revenue based onthe billing detenninants
GRC Plice change effective 1/10/12.
Proforma ofactual revenuesto reflect new rates effective January I,2013.
Therevenue associated with curtailed loads(including economic curtailment and interruption kWh)is equal to the total curtailedkWh times the interruptible rates.
Page 3.1.5
Rocky Mountain Power PAGE 3.2
Idaho Results of Operations -December 2012
Revenue Normalization
TOTAL IDAHO
ACCOUNT~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Revenue:
Residential 440 (3,922,389)ID Situs (3,922,389)
Commercial 442 (3,267,617)10 Situs (3,267,617)
Industrial 442 (6,922,227)10 Situs (6,922,227)
Public Street &Highway 444 (24,349)10 Situs (24,349)
Special Contract 2 442 (75,198)10 Situs (75,198)
Special Contract 1 -Firm 442 103,905 10 Situs 103,905
Special Contract 1 -Interruptible 442 (1,611,929)10 Situs (1,611,929)
Special Contract 1 -Curtailed 442 476,528 10 Situs 476,528
Totai (15,243,276)(15,243,276)3.1.1
Adjustment to Tax:
Deferred Income Tax Balance 283 97,621 ID Situs 97,621
Schedule M Addition SCHMAT (113,544)10 Situs (113,544)
Deferred Income Tax Expense 41110 43,091 10 Situs 43,091
Deferred Income Tax Balance 190 (76,568)10 Situs (76,568)
Description of Adjustment:
Included in actual revenue are a number of items that should not be reflected in regulatory results.These items include the BPA
credit,the SMUD regulatory liability amortization,OSM,ECAM,and normalization of special contracts.This adjustment normalizes
revenues by removing the effect of these items.
Rocky Mountain Power PAGE 3.3
Idaho Results of Operations •December 2012
Effective Price Change
TOTAL IDAHO
ACCOUNT~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Revenue:
Residential AAf\I")356,618 In Situs t')t::~~AO""t""tv .t:..ILl vvU,UIO
Commercial 442 2 144,162 10 Situs 144,162
Industrial 442 2 40,406 10 Situs 40,406
Public Street &Highway 444 2 313 10 Situs 313
Special Contract 2 442 2 10,828 10 Situs 10,828
Special Contract 1 -Firm 442 2 7,760 10 Situs 7,760
Special Contract 1 -Interruptible 442 2 141,438 10 Situs 141,438
Special Contract 1 -Curtailed 442 2 ID Situs
Total Type 2 701,526 701,526 3.1.1
Residential 440 3 4,030,517 ID Situs 4,030,517
Commercial 442 3 2,063,637 10 Situs 2,063,637
Industrial 442 3 4,970,968 10 Situs 4,970,968
Public Street &Highway 444 3 3,802 10 Situs 3,802
Special Contract 2 442 3 450,997 10 Situs 450,997
Special Contract 1 -Firm 442 3 416,789 10 Situs 416,789
Special Contract 1 -Interruptible 442 3 5,503,598 10 Situs 5,503,598
Special Contract 1 -Curtailed 442 3 39,265 10 Situs 39,265
Total Type 3 17,479,573 17,479,573 3.1.1
Description of Adjustment:
This adjustment normalizes retail revenues for known and measurable changes through December 2013 including
annualization of the 1/10/2012 price change and normalization of the 1/1/2013 price change approved in Case No.PAC-E-11­
12.
Rocky Mountain Power
Idaho Results of Operations ..December 2012
S02 Emission Allowances
PAGE 3.4
TOTAL IDAHO
ACCOUNT~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Remove 12 h.~E December 2012 Allo\vance Sales 4118 3 49,887 CC:6.324%3,155 3.4.1VL..
Add 12 ME December 2013 Amortization 4118 3 (8,261,058)SE 6.3240/0 (522,440)3.4.2
(8,211 ,170)(519,285)
Adjustment to Rate Base:
Regulatory Deferred Sales 25398 3 (8,261,058)SE 6.324%(522,440)3.4.2
Adjustment to Taxes:
Schedule M Deduction
Deferred Income Tax Expense
Deferred Income Tax Balance
Description of Adjustment:
SCHMDT 3
41010 3
190 3
8,261,058
3,135,154
3,135,154
SE
SE
SE
6.324%
6.324%
6.324%
522,440 3.4.2
198,271 3.4.2
198,271 3.4.2
Over the years,the Company's annual revenue from the sale of sulfur dioxide rS02")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 Case No.PAC-E-07-05,revenue from 802 sales was amortized over 15 years.However,in Case 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 S02 emission allowances after June 3D,2009 are
captured in the Energy Cost Adjustment Mechanism per Case No.PAC-E-08-08.
Rocky Mountain Power
Results of Operations ..December 2012
502 Emission Allowance Sales
SAP Account 301947
Page 3.4.1
Year
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
2012
Month
1
2
3
4
5
6
7
8
9
10
11
12
Amount
(1,813)
(0)
(26,000)
(22,074)
Accumulated
Amount
(1,813)
(1,814)
(1,814)
(1,814)
(27,814)
(27,814)
(27,814)
(27,814)
(49,887)Ref.3.4
Sales after June 2009 are passed back to customers via the
Company1s Energy Cost Adjustment Mechanism (ECAM).
Refer to Order No.30904 ofCase No.PAC~E-08-08,Item 14.
Account number~
Company code
Business are.a
-,
301947J
1000
2013
EmissionsIAlbw Rev
PacitlCorp
...~
3,135,154
Ref.3.4
6,270,3083,135:154
Ref.3.4
8,261,058
Ref.3.4
o16,522,1168,261,058
Ref.3.4
8,261,058
Ref.3.4
44,521,03152,782,089Totals
Rock}'MountainPower I Beginning ofthe Periodl Oec;-121
Results of Operations -December 2012 I Ending ofthe Periodl Dec~131
502 Emission Allowance Sales
End Beg Accumulated Accumulated
Sales Prior to Accumulated Unamortized Current Period Unamortized Unrealized Gain Realized Gain Deferred Deferred
Description Date Booked June 30,2009 Amortization Balance Amortization Balance SCHMAT SCHMDT D.I.T.Expense Income Tax IncomeTax
Oec~13 Oec-13 12 Months Ended Oec~12 12 Months Ended 12 Months Ended 12 Months Ended Dec~12 Oec-13
May2005 Sale May-05 2,065,357 1,780,794-284,563 284,563 569,125 0 284,563 107,994 215,989 107,994
Jun 2005 Sale Jun-05 200,914 173,007 27,907 27,907 55,813 0 27,907 10,591 21,182 10,591
Dec 2005 Sale Dec-05 13,958,500 11,926,761 2,031,739 2,031,739 4,063,479 0 2,031,739 771,065 1,542,131 771,065
Feb 2006Sale Feb-06 12,995,000 11,074,624 1,920,376 1,920,376 3,840,753 °1,920,376 728,802 1,457,604 728,802
May 2006 Sale May-06 2,392,408 2,030,887 361,521 361,521 723,042 0 361,521 137,201 274,402 137,201
Jun 2006 Sale Jun-06 232,244 196,889 35,355 35,355 70,710 0 35,355 13,418 26,835 13,418
Mar 2007Sale Mar-07 2,322,500 1,945,740 376,760 376,760 753,519 0 376,760 142,!~84 285,968 142,984
Apr 200?Sale Apr-07 3,727,548 3,118,718 608,830 608,830 1,217,660 0 608,830 231,057 462,114 231,057
May 2007 Sale May-O?2,897,500 2,421,021 476,479 476,479 952,958 0 476,479 180)329 361,657 180,829
Oct 2007 Sale Oct-07 2,872,500 2,384,173 488,327 488,327 976,654 0 488,327 185,325 370,650 185,325
Dec 2007 Sale Dec-07 2,843,450 2,353,745 489,705 489,705 979,410 °489,705 185,848 371,696 185,848
Apr 2008 Sale Apr-OB 1,192,027 981,434 210,593 210,593 421,186 °210,593 79,922 159,844 79,922
Oct 2008 Sale Oct-08 149,500 122,093 27,407 27,407 54,814 0 27,407 10,401 20,802 10,401
Nov 2008 Sale Nov-08 1,393,500 1,136,478 257,022 257,022 514,045 0 257,022 97,543 195,085 97,543
Dec 2008 Sale Dec-DB 2,154,000 1,754,314 399,686 399,686 799,372 °399,686 151,685 303,370 151,685
Jan 2009 Sale Jan-09 194,500 158,194 36,306 36,306 72,611 0 36,306 13,778 27,557 13,778
Apr 2009 Sale Apr-09 173,141 140,244 32,897 32,897 65,793 0 32,897 12,485 24,969 12,485
Jun 2009 Sale Jun-09 1,017,500 821,914 195,586 195,586 391,172 0 195,586 74,227 148,454 74,227
_I __I _.---~.-~-~~~- -~~~~~~~.~..
Page 3.4.2
Rocky Mountain Power PAGE 3.5
Idaho Results of Operations ...December 2012
REC Revenues
TOTAL IDAHO
ACCOUNT IY.rllz COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Add Dec 2012 REC Revenue Reallocated According to RPS Eligibility:
OR/C,f1JVV,A,RPS Eligible:
Reallocation of Dec 2012 Rev.for Non-RPS States 456 9,590,621 5G 6.079%583,035 3.5.2
Adjustment for CA RPS Banking 456 (432,752)CA Situs 3.5.2
Adjustment for OR RPS Banking 456 (7,006,416)OR Situs 3.5.2
Adjustment for WARPS Banking 456 (2,151,452)WA Situs
583,035
OR/CA RPS Eligible
Reallocation of Dec 2012 Rev.for Non-RPS States 456 19,123,577 S8 6.079%1,162,565 3.5.2
Adjustment for CA RPS Banking 456 (1,112,459)CA Situs 3.5.2
Adjustment for OR RPS Banking 456 (18,011,118)OR Situs 3.5.2
(0)1,162,565
CA RPS Eligible
Reallocation of Dec 2012 Rev.for Non-RPS States 456 208J944 5G 6.079%12,702 3.5.2
Adjustment for CA RPS Banking 456 (208,944)CA Situs 3.5.2
Adjustment for OR RPS -Ineligible Wind 456 (1,986,597)OR Situs 3.5.2
Adjustment for OR RPS -Ineligible Wind 456 1,986,597 OTHER 0.000%3.5.2
12,702
Remove Dec 2012 REC Deferrals 456 1 6,244,501 SG 6.0790/0 379,617 3.5.1
Incremental Adjust Dec-2012 Revenue to Dec-2013 456 3 (79,059,757)5G 6.079%(4,806,220)3.5.3
Re..allocate Dec 2013 REC Revenue According to RPS Eligibility:
OR/CAIWA RPS Eligible:
Reallocation of Dec 2013 Rev.for Non-RPS States 456 3 (9,296J867)SG 6.0790/0 (565,177)3.5.3
Adjustment for CA RPS Banking 456 3 419,497 CA Situs 3.5.3
Adjustment for OR RPS Banking 456 3 6,791,815 OR Situs 3.5.3
Adjustment for WARPS Banking 456 3 2,085,555 WA Situs
OR/CA RPS Eligible
Reallocation of Dec 2013 Rev.for Non-RPS States 456 3 (18,576,089)SG 6.0790/0 (1,129,282)3.5.3
Adjustment for CA RPS Banking 456 3 1,080,610 CA Situs 3.5.3
Adjustment for OR RPS Banking 456 3 17,495,478 OR Situs 3.5.3
CA RPS Eiigible
Reallocation of Dec 2013 Rev.for Non-RPS States 456 3 (205,524)5G 6.079%(12,494)3.5.3
Adjustment for CA RPS Banking 456 3 205,524 CA Situs 3.5.3
Adjustment for OR RPS -Ineligible Wind 456 3 1,931 ,219 OR Situs 3.5.3
,A,djustment for OR RPS -Ineligib!e VVind 456 3 11 0~1 ')10\OTHER 0.000%3.5.3\',""'-'I,~IV/
REC Revenues Summary:
Total Type 1 REC Revenue 81 ,263,095 3.5.1
Total Type 3 REC Revenue 2,203,338 3.5.4
Description of Adjustment:
Renewable Energy Credits (RECs)represent the environmental attributes of power produced from renewable energy facilities.RECs
can be detached and sold separatelY from the electricity commodity.RECs may also be applied to meet renewable portfolio standards
(RPS)in various states.Currently,California,Oregon,and Washington have RPS standards.As such,the Company does not sell
RECs that are eligible for California,Oregon,or Washington RPS standards.Instead,the Company uses the those RECs to comply
with current year or future year renewable portfolio standards.This adjustment reallocates Oregon,California,and Washington's SG
factor amounts of the 12 months ending December 2013 estimated revenues to the Company's other jurisdictions,consistent with the
agreement with the Multi-State Process (MSP)standing committee.Actual REC revenues are accounted for in the Company's ECAM
as ordered by the Idaho Commission in Order No.32196,Case No.PAC-E-10-07.
Posting Date
Rocky Mountain Power
Results of Operations ...December 2012
REC Revenues
Actuals as Booked
IFin Accrual I . IBack Office IFinReversalActual
Page 3.5.1
SAP Total
SAP Acct
January-12
February-12
March-12
April-12
May-12
June-12
July-12
August-12
September-12
October-12
November-12
December-12
112 ME Dec 2012 Total
301944
(8,481,600)
(7,936,120)
(8,484,895)
(8,602,746)
(8)872,316)
(6,947,565)
(100,397)
(1,208,979)
(3,456,000)
(8,790,700)
(8,666,523)
(9,633,478)
(81,181,319)
301944 301945
8,584,280 (8,588,232)
8,481 ,600 (8,478)900)
7,936,120 (8,001)435)
8,484,895 (8,614,895)
8)602,746 (8,603,502)
8)872,316 (8,902,985)
6)947,565 (6,887,908)
100,397 (65,562)
1,208,979 (1 ,209,189)
3,456,000 (3,456,000)
8)790,700 (8,626,288)
8,666,523 (8,779,001)
80,132,121 (80,213,897)
(8,485)552)
(7,933,420)
(8,550,210)
(8,732,746)
(8,873,072)
(6,978,234)
(40,740)
(1,174,144)
(3,456,210)
(8,790,700)
(8,502,111 )
(9,745,956)
(81,263,095)1
Ref 3.5
REC Deferrals Included in Unadjusted Results:
FERC Account
Amount Yr.Ending Dec 2012
4562700
6,244~501 Ref 3.5
Rocky Mountain Power
Results of Operations ~December 2012
REC Revenues
Adjustment to Reallocate December2012 Revenue
Dec 2012 -Actual REC Revenues CA/ORfWA RPS Eligible Resources
Dec 2012 -Actual REC Revenues CAlOR RPS Eligible Resources
Dec 2012 -Actual REC Revenues CA RPS Eligible Resources
Total Dec2012 REC Revenues
Reallocate Dec 2012 REC Revenues for Renewable Portfolio Standards
Type
5G FactorAmounts
$17,592,456
$50,754,884
---,-__1_2,--,9,15,755
---,-__8---,1,,-2,63,095
Factor
SG
Total
100.000%
California
1.592%
Oregon Washington Wyoming
25.775%7.915%15.434%
Utah
42.820%
Idaho
6,079%
FERC
0.385%
Other
Actual Dec 2012 REC Rev -Eligible forCAlORIWA RPS
Adjustment for RPS/Cornmission Order
Adjustment for RPS/Commission Order
Actual Dec 2012 REC Revenues -Reallocated totals
Actual Dec 2012 REC Rev -Eligible forCAlOR RPS
Adjustment for RPS/Commission Order
Adjustment for RPS/Commission Order
Actual Dec 2012 REC Revenues -Reallocated totals
Actual Dec 2012 REC Rev -Eligible forCA RPS Only
Adjustment for RPS/Commission Order
Adjustment for RPS/Commission Order
Actual Dec 2012 REC Revenues ~Reallocated totals
Reallocated REC Revenues for Dec 2012
Actual Dec 2012 REC Revenues -Total Reallocated
SG
SG
Situs
SG
SG
Situs
SG
SG
Situs
SG
Situs
17,592,456 280,070 4,534,442 1,392,386 2,715,254 7,533,091 1,069,485 67,729
Ref 3.5
9,590,621 152,682 2,471,975 759,067 1,480,235 4,106,704 583,035 36,923
(9,590,621)(432,752)(7,006,416)(2,151,452)
Ref 3.5 Ref 3.5 Ref3.5
17,592,456 4,195,489 11,639,795 1,652,520 104,652
50,754,884 808,013 13,082,031 4,017,084 7,833,607 21,733,244 3,085,50:~195,401
Ref 3.5
19,123,577 304,446 4,929,087 1,513,569 2,951,570 8,188,717 1,162,565 73,624
(19,123,577)(1,112,459)(18,011,118)
Ref 3.5 Ref 3.5
50,754,884 5,530,653 10,785,177 29,921,961 4,248,068 269,025
12,915,755 205,618 3,329,025 1,022,240 1,993,442 5,530,527 785,178 49,724
Ref 3.5
208,944 3,326 53,855 16,537 32,249 89,470 12,702 804
(208,944) (208,944)(1,986,597)1,986,597
Ref 3.5 Ref 3.5
12,915,755 1,396,284 1,038,777 2,025,691 5,619,997 797,880 50,529 1,986,597
Ref3.5
28,923,142 460,454 7,454,917 2,289,173 4,464,054 12,384,891 1,758,303 111,351
(28,923,142)(1,754,155)(27,004,131)(2,151,452)1,986,597
81,263,095 1,396,284 6,569,430 17,006,356 47,181,752 6,698,468 424,206 1,986,597
Ref3.5.1
Page 3.5.2
Rocky Mountain Power
Results of Operations -December2012
REC Revenues
Incremental Adjustment from December2012to December 2013
Incremental Adjustment Calculation:
REC Revenues Booked -12 ME Dec 2012
REC Revenues Estimated -12ME Dec2013
Incremental Adjustment-REC Revenues
$
81,263,095 Ref.3.5.2
2,203,338 Ref.3.5.4
(79,059,757)Ref.3.5
IncrementalAdjustment to Dec2012
(These numbers representthe difference between Pages 3.5.4 and3.5.2)
Type
SG Factor Amounts
Factor
SG
Total
100.00%
California
1.592%
Oregon Washington Wyoming
25.775%7.915%15.434%
Utah
42.820%
Idaho
6.079%
FERC
0.385%
Other
Incremental AdjustREC Rev ~Eligible forCAJORIWA RPS
Adjustment for RPS/Commlssion Order
Adjustment forRPSfCommlssion Order
Incremental AdjustREC Revenues -Reallocated totals
Incremental AdjustREC Rev -EligibleforCAlOR RPS
Adjustmentfor RPS/Commission Order
Adjustment forRPS/Commission Order
Incremental Adjust REC Revenues -Reallocated totals
Incremental AdjustREC Rev -EligibleforCA RPS Only
Adjustment forRPSfCommission Order
Adjustment forRPS/Commission Order
Incremental AdjustREC Revenues -Reallocated totals
3
3
3
3
3
3
SG
SG
Situs
SG
SG
Situs
SG
SG
Situs
(17,053,611)(271,492)(4,395,555)(1,349,738)(2,632,087)(7,302,357)(1,036,727)(65,655)
Ref 3.5
(9,296,867)(148,005)(2,396,260)(735,817)(1,434,896)(3,980,919)(565,177)(35,792)
9,296,867 419,497 6,791,815 2,085,555
Ref3.5 Ref3.5 Ref3.5
(17,053,611)(4,066,984)(11,283,276)(1,601,905)(101,447)
(49,301,825)(784,881)(12,707,506)(3,902,079)(7,609,339)(21,111,044)(2,997,168)(189,807)
Ref3.5
(18,576.089)(295,730)(4,787,972)(1,470,237)(2,867,069)(7,954,282)(1,129,282)(71,516)
18,576,089 1,080,610 17,495,478
Ref3.5 Ref3.5
(49,301,825)(5,372,316)(10,476,408) (29,065,326)(4,126,450)(261,323)
(12,704,321)(202,252)(3,274,529)(1,005,506)(1,960,809)(5,439,991)(772,324)(48,910)
Ref3.5
(205,524)(3,272)(52,974)(16,267)(31,721)(88,005)(12,494)(791)
205,524 205,524 1,931,219 (1,931,219)
Ref3.5 Ref3.5
(12,704,321)(1,396,284)(1,021,772)(1,992,530)(5,527,996)(784,818)(49,702)(1,931,219)
(1,396,284) (6,394,089)(16,535,922)(4§1876,5~8)(6,513,173)
Reallocated Revenues -Incremental Adjustment
Total Incremental Adjustmentto Dec 2012 REC Revenues
SG
Situs
(28,078,479)
28,078,479
(79,059,757)
(447,007)
1,705,631
Page 3.5.3
(7,237,206)
26,218,512
(2,222,320)
2,085,555
(4,333,687)(12,023,206)(1,706,954)
Ref3.5
Rocky Mountain Power
Results ofOperations -December 2012
REG Revenues
Reallocate December 2013 Revenue for Renewable Portfolio Standards
Dec 2013 -Estimated REC Revenues Eligible forCNORfWA RPS
Dec 2013 -Estimated REC Revenues Eligible for CAlOR RPS
Dec 2013 w Estimated REC Revenues Eligiblefor CA RPS
Total Dec 2013 Estimated REC Revenues
ReallocateDec 2013 for Renewable Portfolio Standards
$538,845 Ref 3.5.5
$'1,453,059 Ref 3.5,5
-$---~Ref 3.5.5
-$---2~
5G Factor Amounts
Factor
S;G
Total
100.000%
California
1.592%
Oregon Washington Wyoming
25.775%7.915%15.434%
Utah
42.820%
Idaho
6.070%
FERC
0.385%
Other
Estimated Dec2013 REG Rev -Eligiblefor GAlORfWARPS
Adjustment for RPS/Commission Order
Adjustment for RPS/Commission Order
Estimated Dec2013 REG Revenues -Reallocated totals
Estimated Dec2013 REC Rev -Eligiblefor CAlOR RPS
Adjustment for RPS/Commission Order
Adjustmentfor RPS/Commission Order
Estimated Dec 2013 REC Revenues -Reallocated totals
Estimated Dec 2013 REC Rev-Eligiblefor CA RPS Only
Adjustmentfor RPS/Commission Order
Adjustmentfor RPS/Commission Order
Estimated Dec 2013 REC Revenues -Reallocated totals
SG
SG
Situs
SG
SG
Situs
SG
SG
Situs
538,845 8,578 138,887 42,648 83,166 230,733 32,758 2,075
293,754 4,677 75,715 23,250 45,339 125,785 17,858 1,131
(293,754)(13,255)(214,602)(65,897\
538,845 *128,505 356,519 50,616 3,205
1,453,059 23,133 374,525 115,005 224,268 622,200 88,335 5,594
547,488 8,716 141,115 43,332 84,500 234,434 33,283 2,108
(547,488)(31,84~(515,640\
1,453,059 158,337 308,768 856,635 121,6'18 7,702
211,434 3,366 54,497 16,734 32,633 90,536 12,854 814
3,420 54 882 271 528 1,465 208 13
(3,420)(3,420\(55,379)55,379
211,434 17,005 33,161 92,001 13,061 827 55,379
Reallocated Revenues for 12 ME Dec2013
Estimated Dec 2013 REC Revenues -Total Reallocated
SG
Situs
844,663
(844,663)
2,203,338
Ref3.5
13,447
(48,524)
Page 3.5.4
217,711
(785,620)
66,852
(65,897)
175,342
130,367
470,434
361,685
1,305,154
51,349
185,2H5
3,252
11,735
55,379
55,379
Rocky Mountain Power
Results of Operations -December 2012
REC Revenues
Calculation Details of December 2013 Estimated REC Revenues
December 2013 Estimated Renewable Energy Credits From Wind Generation
1 -Renewable Energy Credits from Wind (Eligible for ORJCAlWA RPS)-MWH
2·Renewable Energy Credits from Wind (Eligible for CNOR RPS)-MWH
3 -Renewable Energy Credits from Wind (Eligible for CA RPS only)·MWH
1 ..Renewable Energy Credits Eligible for OR/CAIWA RPS
Wind Generation -MWH
SG FactorAllocated Portion
Wind MWH Available for Sale
Known Wind Sales
Anticipated Additional Wind Credit Sales @ $1.27
Total Dec 2013 Estimated REC Revenues Eligible for OR/CAIWA RPS
2 ..Renewable Energy Credits Eligible for CAlOR RPS
Wind Generation -MWH
SG Factor Allocated Portion
Wind MWH Available for Sale
Known Wind Sales -MWh
Anticipated Additional Wind Credit Sales @ $1.27
Known Non-Wind Sales
Total Dec 2013 Estimated REC Revenues Eligible for CAlOR RPS
3 ..Renewable Energy Credits Eligible for CA RPS
Wind Generation ..MWH
S8 Factor Allocated Portion
Wind MWH Available for Sale
Known Wind Sales
Anticipated Additional Wind Credit Sales @ $1.27
Known Non..Wind Sales
Total Dec 2013 Estimated REC Revenues Eligible for CA RPS
1,152,722
3,351,661
292,594
1,152,722 Above
64.720/0
746,023
121,911
110,244
$
$
3,351,661 Above
72.63%
2,434,415
361,032
320,547
$
$
292,594 Above
98.41%
287,936
58,282
27,983
86,265 $
$
Page 3.5.5
398,834
140,010
538,845
538,845
Ref 3.5.4
1,045,964
407,095
1,453,059
Ref 3.5.4
175,895
35,539
211,434
211,434
Ref 3.5.4
Rocky Mountain Power
Idaho Results of Operations ..December 2012
Wheeling Revenue
PAGE 3.6
TOTAL IDAHO
ACCOUNT~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Revenue:
Other Electric Revenue 456 IQ~1 n~~\SG 6.079°ib (52,344)'2a'2\VV I,V>JV/V.V.V
Other Electric Revenue 456 2 1,291,950 5G 6.079%78,541 3.6.3
Other Electric Revenue 456 3 378,706 SG 6.0790/0 23,022 3.6.3
Total 809,620 49,219
Wheeling Imbalance Expense 566 (47,994)3.6.4
Adjustment Detail:
Actual Wheeling Revenues 12 ME December 2012
Total Adjustments
Normalized Wheeling Revenues 12 ME December 2013
Description of Adjustment:
76,416,197
809,620
77,225,817
81
3.6.3
3.6.3
This adjustment reflects a normalized level of wheeling revenues the Company expects in the 12 months ending December 31,
2013 by adjusting the actual revenues for the 12 months ended December 31,2012 for normalizing 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.
Rocky Mountain Power
Results ofOperations ~December2012
Wheeling Revenue Adjustment
GL Description
GL Account#
Customer
Network
301912
PHo~Pt
302980
Unauthorized
Resales Use
302981 302982
Deferral
Fees
302983
Legacy Wheeling Non-Firm ST Firm
Contracts Subject to Refund Wheeling Wheeling
Various 302990 301922 301926
ACTUAL 12 MONTHS ENDED DECEMBER 31.2012
Use of
Facilities
302901
Ancillary
Services
Various
Penalties
Various Total
Alpental Energy Deferral Fee (6,231)(6,231)
Barclays Bank
Basin Electric Power Cooperative (8,875)(149)(15,663)(24,687)
Bear Energy
BlackHills,Inc.(1,062,138) (1,289,430)(15,895)(74,686)(161,986 (2,604,136
BlackHills/Colorado Electric Utility Company (1,094)(192)(91 (1,377
BonnevillePower Administration (4,173,043)(4,173,043
BonnevillePower Administration (602,579)(1,908,356)(729,107)(38,006)(1,830)(1,171,506)(681,626)(2,453)(5,135,464
Cargill PowerMarkets,LLC (1,141,645)(26,970)(80,325)(1,248,940
Citigroup Energy
ColoradoSprings Utilities
Conoco
ConsteIlation °(10,766)(83)(239,749)(250,598
Coral Power/Shell (34,802)(2,770 (37,572
Cowlitz County PUD (119,367)(119,367
DeseretGeneration &Transmission Cooper;;(2,252,345)(1,452,912 (145,928)(3,851,185
Eagle Energy Partners (17,688)(9,975)(1,886)(29,549
Endure EnefQY,LLC
Enel
Enel Cove Fort,LLC
Eugene Water &Electric Board (27)(2 (29
Fall RiverRural Electric Cooperative (151,308)(151,308
Flathead Electric
Foot CreekIll,LLC (36,182)(36,182
Gila RiverPower,LP
Highland
Iberdrola Renewables Inc.(773,658)(19,113)(303,750)(1,994,833)52 (501,933)(20,571)(3,613,805
Idaho PowerCompany (807,975)(303,890)(75,800)(90,108)(82,239 (1,360,011
Integrys
JPM Ventures Energy (962,374)(155)(205,566)(2,898)(1,170,993
Los Angeles Dept Water &Power 26 (47,322)(3,050)(50,347)
Macquarie Energy,LLC
Moon Lake ElectricAssociation (21,421)(21,421)
Morgan Stanley Capital Group,Inc.(901,718)(430,714)(76,378 (1,408,810)
Municipal Energy Agency of Nebraska
Nevada (6)(6
NextEra EnergyResources,LLC (1,504,251)(H05,659)(10,586)(36,769)(579,207 (285,895)(3,222,367)
Pacific Gas &ElectricCompany (488)(16,784,922)(34 (16,785,444)
PacifiCorp Merchant(Business Unit transfer)
Portland General Electric (3,314)(3,314
Portland General Electric
Powder RiverEnerqyCorp (163)(163)
Powder RiverEnerqyCorp (194)(194)
Powerex Corporation (4,530,096)(3,087)(5,313,898) (1,780,677)(620,760)(12,248,518
PPL Energy Plus,LLC (26,931)(4,760)(2,209 (33,900
Public Service Company of Colorado
Puget Sound Enerqy (6)(6)
Rainbow Energy Marketing (156,668)(30,566)(12,547)(199,781
Cryq Energy,Inc.(RaserPowerSystems LLC (283,675)(100,656)(284)(384,615
Sacramento Municipal Utility District (121,500)(121,500
Salt RiverProject
San Diego Gas and Electric
Seattle City Light (76,631)(11,666)(1,418)(89,715
Sempra Energy Solutions LLC (350,873)(81,146 (6,976)(438,995
Sempra Energy Trading Corp
Sierra PacifiC Power (46,434) (49,237) (75,184)(6,473 (177,327
South Columbia Basin Irrigation District
Southern Calif Edison Com Direct (12,711)(1,586,380)(503,419)(284,922) (526,373) (275,467)(3,189,272
Southern California PPA (13,575)(1,347)(14,922
Stateof South Dakota (103,154)(6,741 (109,895
Tenaska Power Services Co (69,220)(54,710)(8,668 (132,597
The Energy Authority (4,317)(306 (4,623
TransAlta Energy (171,722)(11,686 (183,408
Tri-State Generation andTrans,(219,980)(138,304)(214,150)(18,466)(61,188 (16,656)(668,744
Paage 3.6.1
Rocky Mountain Power
ResultsofOperations -December2012
Wheeling RevenueAdjustment
Total
Penalties
Various
Ancillary
Services
Various
Use of
Facilities
302901
ST Firm
Wheeling
301926
Non-Firm
Wheeling
301922
Wheeling
Subject to Refund
302990
Legacy
Contracts
Various
Deferral
Fees
302983
Unauthorized
Use
302982
Resales
30:2981
Pt*to-Pt
302980
Network
301912
GL Description
GL Account#_~._T_---
Utah Associated Municipal Power Systems (7,850,097)(46,941)(1,311,954)(9,208,992)
USBureau ofReclamation (7,533)(36,973)(12,782)(57,287)
Utah Munidpal Power Agency (2,615,588)(529,106)(38,409)(3,183,103)
WAPA Folsom
Warm Springs (119,700)(119,700)
Western Area PowerAdministration (39,173)(55,077)(94,251)
Western Area PowerAdministration (2,814,748)(44,488)(134,506)(10,683)(3,004,425)
Yakima Tieton Irrigation District (6,075)(6,075)
Accrual reserve forrefund 3,312,757 2,134,870 5,447,627
Accruals and Adjustments (58,849)(287,430)(107,694)(658,770)52,814 (5,569)(1,820,131)(2,885,629)
ADJUSTMENT DETAIL
Actual Totals (2,349,975)(11,564,656)(805,658)(59,073)(437,556)(20,739,321)
Adj
Type
[
Removenetworkaccruals as changes
covered in adjustments and remove network
revenue subject to refund reserve.I 58,849
Remove point-to-point accruals as changes
covered in adjustments and revenue subject
to refund reserve I 287,430
Remove legacyaccruals as changes
covered in adjustments and remove revenue I I I Isubjecttorefundreserve.121,964
Adjust Legacy to historical as rates and 1 1 1 1contractstermsasratesnotapproved.73,750
Adjustpoint-to-paintto historical as rates not
approved.188,206
Add additional point-to-pointcapacity for
NextEra from SCL.(76,950)
Remove contract pt-to-pt capacity
terminated:Seattle City Light (6mw)76,631
Additional contract capacity:Annualize
Powerex pt-to-pt for Malinto Round
Mountain (1,215,000)
Additional contract capacity:Add 50mw of
additional capacity for Powerex effective
1/1/2013.(1,215,000)
Additional contract capacity:Add 30mwof
additional capacity with SMUO contract (or
replaced with anothercustomer)effective
10/1/2013
Additional contract capacity:Add 25mwfor
Enel Cove Forteffective 11/1/2012.
Clearresales and code to Pt-ta-PT 805,658
Eliminate deferralfeeswith project contract
terminations with AEP andYakima Tieton
Irrigation.I I 12,306
Deferral fee for additional 50 mw ofcapacity
with Iberdrola projected to be deferred.I I (101,250)
Deferral fee for additional 150 mw mw of
capacitywith Iberdrolaprojected to be
deferred.I I (303,750)
Deferral fee for additional 65 mw ofcapacity
with Enel projected to bedeferred..
(131,625)
Reverse unreserved use charges:Powerex.
3,087
Reverse unreserved use charges:Iberdrola.
19,113
Reverse unreserved use charges:NextEra.10,586
Reverse unreserved use charges:Southern
Califomia Edison.12.,711 ---------------------
Paage 3.6.2
3,312,757
(331,110)
(1,727,254)
(1,254,393)
(13,847,247)(3,144,029)(18,842,439)(7,140,698)(798,302)(76,416,197)
(272,261)
(1,439,824)
(1,132,429)
73,750
188,206
(76,950)
76,631
(1,215,000)
(1,215,000)
(182,250)
(607,500)
12,306
(101,250)
(303,750)
(131,62§)
3,087
19,113
10,586
12,711
Rocky Mountain Power
ResultsofOperations ~December 2012
Wheeling Revenue Adjustment
GL Description Penalties
GL Account #Various Total
Reverse unreserved use charges:Southern =tlCaliforniaPPA 13,575
Remove schedule 1 accrual as charges
covered in ad"ustments.73,643
Remove schedule 1 ancillary and revenue
subjectto refund as revenues notapproved
backto priorlevels.I I I I 872,192 I I I 872,192
Remove Schedule 2 ancillary revenue and
estimated reserve as revenue notapproved.
554,891 554,891
Remove Schedule 3a ancillary revenue and
revenue subiect to refund.656,704 656,704
Remove Schedule 3 ancmary revenue
accrual,and estimated reserve.(355,316)(355,316)
AdjustAncillary Schedule 3 to priorrates
and contract amounts.1,665,920 1,665,920
Reverse schedules 5 and 6 accruals as
amounts covered in adiustments.1,227,349 1,227,349
Adjust schedule 5 and 6 revenues atprior
tariff rates.(2,273,372)(2,273,372)
Remove settlement accrual adjustments
with UAMPS for schedules 5and 6.517,000 517,000
Remove settlement refund with SPA for
BPA Eastside GTA (315,673)(315,673)
Remove use-of-facilities accruals as
chanqes covered in adiustments.5,569 5,569
Decrease in use offacilities charge for
PG&E-Malinper contract reduction.2,000,000 2,000,000
Estimated decrease in useof facilities
chan:-1e for PG&E and SCE.31,044 31,044
Removal of Imbalance penalties as
penalties incurred areaccrued and refunded
to non-offendinqcustomers.I I I I 798,302 I 798,302
TestPeriod IncrementalAdj 58,849 (4,086,716)805,658 59,073 12,306 (119,959)(3,312,757)2,036,613 2,939,011 798,302 (809,620)
Accum Test Period Totals (2,291,126)(15,651,372)(425,250)(20,859,280)(13,847,247)(3,144,029)(16,805,826)(4,201,687)(77,225,817)
Allocation Factor SG 5G SG SG SG 5G SG SE SG SG 58 SG Ref3.6
861,036
58,849 (385,016)805,658 59,073 12,306 (119,959)(3,312,757)5,569 2,939,011 798,302
(1,291,950)
(1,291,950)
(378,706)
(2,409,750)2,031,044
Type 1 adjustments (Normalize for out of
period and one-time adj's)
Type 2 adjustments (Annualize changes
thatoccurduring the test period)
Type3 adjustments (Proforma known and
measurable changes orestimated changes)
Total 58,849 (4,086,716)805,658 59,073 12,306 (119,959)(3,312,757)
Paage 3.6.3
2,036,613 2,939,011 798,302 (809,620)
Ref3.6
Rocky Mountain Power
Results of Operations ..December 2012
Wheeling Revenue Adjustment
Wheeling Imbalance Penalty Expense
FERC Account 566 -Misc.Transmission Expense
Transmission Imbalance Penalty Expense
Page 3.6.4
Jan-12
Feb-12
~J1ar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
505962
6,817
556
13,319
13,272
11,635
16,365
20,458
28,882
54,700
(2,123)
18,619
23,747
206,246
505964
39,102
50,714
36,961
36,526
35,937
43,537
47,569
56,305
60,015
49,701
61,174
65,693
583,235 789,481
Ref 3.6
Rocky Mountain Power PAGE 3,7
Idaho Results of Operations -December 2012
Ancillary Revenue
TOTAL IDAHO
ACCOUNT IY2.§.COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Ancillary Contract Renevva!456 3 277,041 Q~6.079%16,842 3.7.1vv
Description of Adjustment:
This adjusts revenue to account for the contract the Company entered into with Seattle City Light (SCL)to receive real time
output from Sells share of the Stateline wind farm and return power two months later.This contract was renewed in
December 2011.The ancillary revenue booked in the 12 months ended December 2012 is adjusted to retlec the expected
revenue for the 12 months ending December 2013 per the terms of the new contract,consistent with net power costs
treatment in adjustment 5.1.
Rocky Mountain Power
Results of Operations -December 2012
Ancillary Services Revenue
Ancillary Revenue Adjustment Calculation
Revenue
Page 3.7.1
FERC Acct
4562300
Account Acc.Text
301959 Wind-based Ancl Rev
Locatn
70
Factor
SG
12 ME
Dec 2012
9,199,837
12 ME
Dec 2013 Adjustment
277,041
Ref 3.7
IDAHO 2010 PROTOCOL Page 4.0Total
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 1DSM 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
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production 1,260,797 15,221 233,369
10 Nuclear Production
11 Hydro Production 95,880 2,138 32,776
12 Other PowerSupply 589,190 5,541 84,960 459,137 272,115
13 Transmission 51,233 3,137 48,096
14 Distribution 208,498 12,766 195,732
15 Customer Accounting (23,257)2,316 5,789 88,758
16 Customer Service &Info (4,858,521)(2,372)1,147 17,593 (69)(4,874,821)
17 Sales
18 Administrative &General (539,292)(8,988)11,839 181,526 2,909
19 Total O&M Expenses (3,215,471)(9,043)57,579 882,810 459,068 275,024 (4,874,821)
20 Depreciation
21 Amortization 239,514
22 Taxes Other Than Income
23 Income Taxes:Federal 369,073 (6,839)(19,238)(294,956)(153,379)(91,888)1,566,609
24 State 50,151 (929)(2,614)(40,080)(20,842)(12,486)212,876
25 Deferred Income Taxes 743,628 70,558
26 Investment Tax Credit Adj.
27 Misc Revenue&Expense 29,512 29,512
28 Total Operating Expenses:(1,783,593)12,701 35,727 547,775 284,847 170,649 (3,024,778)
29
30 Operating Rev For Return:1,783,593 (12,701)(35,727)(547,775)(284,847)(170,649)3,024,778
31
32 Rate Base:
33 Electric PlantIn Service
34 Plant Held forFutureUse
35 Misc Deferred Debits 187,169
36 Elec PlantAcq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material &Supplies
41 Working Capital
42 Weatherization Loans
43 Mise Rate Base
44 Total Electric Plant:187,169
45
46 Deductions:
47 Accum Prov For Depree
48 Accum Prov For Amort
49 Accum Oef Income Tax (1,173,999)(142,180)
50 Unamortized ITC
51 Customer Adv For Const
52 Customer ServiceDeposits
53 Miscellaneous Deductions
54
55 Total Deductions:(1,173,999)(142,180)
56
57 Total Rate Base:(986,830)(142,180)
58
59
60 Estimated ROE impact 0.473%wO.OO3%·0.009%-0,139%wO,072%wO.043%0.770%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 2,946.446 (20,469)(57,579)(882,810)(459,068)(275,024)4,874,821
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M"Additions 103,970 (185,920)
71 Schedule "M"Deductions 1,945,770
72 Income Before Tax 1,104,646 (20,469)(57,579)(882,810)(459,068) (275,024)4,688,901
73
74 State Income Taxes 50,151 (929)(2,614)(40,080)(20,842)(12,486)212,876
75
76 Taxable Income 1,054,495 (19,540)(54,965)(842,730)(438,226)(262,538)4,476,025
77
78 Federal Income Taxes 369,073 (6,839)(19,238)(294,956)(153,379)(91,888)1,566,609
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
Idaho Pension Revenue Sensitive
Generation Memberships &Expense ~Cash Items/
Insurance Expense Overhaul Expense IncrementalO&M Subscriptions Intervenor Funding Basis Uncollectibles
1 OperatingRevenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production 185,858 826,349
10 Nuclear Production
11 Hydro Production 60,966
12 Other PowerSupply (213,418)191,486
13 Transmission
14 Distribution
15 Customer Accounting (120,120)
16 Customer Service &Info
17 Sales
18 Administrative &General (1,736,258)(37,507)(3,701)1,170,563
19 Total O&M Expenses (1,736,258)(27,559)1,078,800 (37,507)(3,701)1,170,563 (120,120)
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes:Federal (73,510)9,208 (360,438)12,531 22,235 (391,755)40,133
24 State (9,989)1,251 (48,978)1,703 3,021 (53,233)5,453
25 Deferred Income Taxes 787,073 (23,852)747
26 InvestmentTax Credit Adj.
27 Misc Revenue &Expense
28 Total Operating Expenses:(1,032,684)(17,100)669,385 (23,273)(2,297)726,323 (74,533)
29
30 Operating Rev For Return:1,032,684 17,100 (669,385)23,273 2,297 (726,323}74,533
31
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits (52,345}
36 Elec PlantAcq 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:(52,345)
45
46 Deductions:
47 Accum Prov For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax (907,791)19,869 (52,999)
50 Unamortized lTC
51 CustomerAdv For Canst
52 CustomerService Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:(907,791)19,869 (52,999)
56
57 Total Rate Base:(907,791)(32,476)(52,999)
58
59
60 Estimated ROE impact 0.280%1 0.004%~0.170%0.006%0.001%~0.183%0.019%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 1,736,258 27,559 (1,078,800}37,507 3,701 (1,170,563)120,120
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M"Additions 52,345 (1,968)
71 Schedule "M"Deductions 1,956,275 (10,505)
72 lncome Before Tax (220,018)27,559 (1,078,800)37,507 66,551 (1,172,532)120,120
73
74 State Income Taxes (9,989)1,251 (48,978}1,703 3,021 (53,233}5,453
75
76 Taxable Income (210,029)26,308 (1,029,823}35,804 63,530 (1,119,299)114,666
77
78 Federal IncomeTaxes (73,510)9,208 (360,438)12,531 22,235 (391,755)40,133
IDAHO2010 PROTOCOL Page 4.0.2 Total
O&M Adjustments (Tab 4)
TOTAL
4,14 4.15 4.16 0
Wind Turbine Oil Naughton Unit3
Outside Services Change Write-Off 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:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other PowerSupply (44,810)(165,821)
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service &Info
17 Sales
18 Administrative &General (119,675)
19 Total O&M Expenses (119,675)(44,810)(165,821)
20 Depreciation
21 Amortization 239,514
22 Taxes Other Than Income
23 Income Taxes:Federal 39,985 14,971 55,402
24 State 5,433 2,034 7,528
25 Deferred lncome Taxes (90,898)
26 Investment Tax Credit Adj.
27 Mise Revenue&Expense
28 TotalOperating Expenses:(74,257)(27,804)45,726
29
30 Operating Rev For Return:74,257 27,804 (45,726)
31
32 Rate Base:
33 Electric PlantIn Service
34 Plant Held forFuture Use
35 Mise Deferred Debits 239,514
36 EleePlant 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:239,514
45
46 Deductions:
47 Accum Prev For Depree
48 Accum Prev For Amort
49 Accum Oef Income Tax (90,898)
50 Unamortized ITC
51 Customer Adv ForCanst
52 Customer Service Deposits
53 Miscellaneous DeductIons
54
55 Total Deductions:(90,898)
56
57 Total Rate Base:148,616
58
59
60 Estimated ROE impact 0,019%0.007%-0.015%0.000%0.000%0.000%0.000%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 119,675 44,810 (73,693)
67 Other Deductions
68 Interest(AFUDC)
69 Interest
70 Schedule "M"Additions 239,514
71 Schedule "M"Deductions
72 Income Before Tax 119,675 44,810 165,821
73
74 State Income Taxes 5,433 2,034 7,528
75
76 Taxable Income 114,242 42,776 158,293
77
78 Federal Income Taxes 39,985 14,971 55,402
Rocky Mountain Power PAGE 4.1
Idaho Results of Operations ..December 2012
Miscellaneous General Expense and Revenue
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Revenue:
Gain on Property Sales 421 (575,317)OTHER Situs
Gain on Property Sales 421 319:150 SG 6.079%;9,402
Gain on Property Sales 421 (30,165)SG 6.0790/0 (1,834)
Gain on Property Sales 421 225,619 SO 5.817%13,125
Gain on Property Sales 421 60,956 UT Situs
Gain on Property Sales 421 (244)WY Situs
0 30,693 4.1.1
Loss on Property Sales 421 18,101 NUTIL Situs
Loss on Property Sales 421 (20,301 )SO 5.817%(1,181)
Loss on Property Sales 421 256 UT Situs
Loss on Property Sales 421 1,944 WA Situs
0 (1,181 )4.1.1
Adjustment to Expense:
Non-utility Flights 921 (907)SO 5.817%(53)
Customer Accounts 903 59,905 CN 3.866%2,316
Customer Accounts 903 (72,292)OR Situs
Advertising Expense 909 (47,219)CN 3.866%(1,826)
Advertising Expense 909 (14,370)OR Situs
Advertising Expense 909 (546)ID Situs (546)
Office Supplies &Exp 921 (27,263)SO 5.817%(1,586)
Outside Services 923 (180,053)SO 5.817%(10,474)
Regulatory Commission Expense 928 (487)10 Situs (487)
Regulatory Commission Expense 928 (1,108)UT Situs
Regulatory Commission Expense 928 (443)OR Situs
Regulatory Commission Expense 928 2,039 WY Situs
Duplicate Charges 929 65,715 SO 5.817%3,823
Memberships 930 (3,622)SO 5.817%(211 )
Total (220,651 )(9,043)4.1.1
Description of Adjustment:
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.
Page 4.1.1
Rocky Mountain Power
Results of Operations •December 2012
Miscellaneous General Expense &Revenue
Description FERC Factor Amt to Exclude
FERC 421 ..(Gain)/Loss on Sale of Utility Plant
Gain on Property Sales 421 OTHER 575,317
Gain on Property Sales 421 SG (319,150)
Gain on Property Sales 421 SG-P 30,165
Gain on Property Sales 421 SO (225,619)
Gain on Property Sales 421 UT (60,956)
Gain on Property Sales 421 WYP 244
Loss on Property Sales 421 NUTIL (18,101)
Loss on Property Sales 421 SO 20,301
Loss on Property Sales 421 UT (256)
Loss on Property Sales 421 WA (1,944J(0
Non..utility Flights
Office Supplies and Expenses 921 SO 907
907
FERC 909 ..Informational &Instructional Advertising
Festivals 909 CN 523
Legislative 909 OR 334
Legislative 909 10 546
Donations 909 OR 200
Blue Sky 909 CN 76,778
Blue Sky 909 OR 13,686
Blue Sky 903 CN (59,905)
Blue Sky 903 OR 72,292
Blue Sky 929 SO (65,715)
Promotional 909 CN (31,963)
Promotional 909 OR 150
Sponsorships 909 CN 1,880
8,806
FERC 921 ..Office Supplies &Expenses
Charitable Donations and Sponsorships 921 SO 8,094
Employee Expenses 921 SO 3,693
Legislative &Lobbyist 921 SO 12,301
DSM Costs 921 SO 218
Mise Expense 921 SO 2,956
27,263
FERC 923 ..Outside Services
SERP Banking Fees 923 SO 8,504
Intercompany SERP Costs 923 SO 169,789
Blue Sky 923 SO 1,760
180,053
FERC 928 ..Regulatory Commission Expense
2010 EMBE Project 928 10 487
2010 EMBE Project 928 UT (487)
Utah 2012 GRC 928 OR 443
Utah 2012 GRC 928 UT (443)
Wyoming RBA Case 928 UT 2,039
Wyoming RBA Case 928 WY (2,039)
FERC 930 ..Mise General Expense
Sponsorships 930 SO 3,622
3,622
TOTAL MISC GENERAL EXPENSE REMOVED 220,651
Ref 4.1
Rocky Mountain Power PAGE 4.2
Idaho Results of Operations -December 2012
Wage and Employee Benefit -Annualization
TOTAL IDAHO
ACCOUN1~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense
Steam Operations 500 2 150,084 SG 6.079%9,124
Steam Operations 500 2 (1 )SG 6.079%(0)
Fuel Related -Non-NPC 501 2 4,284 SE 6.324%271
Steam Maintenance 512 2 96,158 SG 6.079%5,846
Steam Maintenance 512 2 (324)SG 6.079%(20)
Hydro Operations 535 2 16,331 SG-P 6.079%993
Hydro Operations 535 2 11,133 SG-U 6.0790/0 677
Hydro Maintenance 545 2 5,655 SG-P 6.079%344
Hydro Maintenance 545 2 2,046 SG-U 6.079%124
Other Operations 548 2 15,855 SG 6.079%964
Other Operations 548 2 411 SG 6.079%25
Other Maintenance 553 2 3,845 SG 6.079%234
Other Maintenance 553 2 413 SG 6.079%25
Other Expenses 557 2 70,627 SG 6.079%4,294
Transmission Operations 560 2 29,245 SG 6.079%1,778
Transmission Maintenance 571 2 22,356 SG 6.079%1,359
Distribution Operations 580 2 47,973 10 Situs 2,420
Distribution Operations 580 2 58,103 SNPD 4.683%2,721
Distribution Maintenance 593 2 98,239 ID Situs 6,774
Distribution Maintenance 593 2 18,161 SNPD 4.683%851
Customer Accounts 903 2 70,558 eN 3.866%2,728
Customer Accounts 903 2 40,810 10 Situs 3,061
Customer Services 908 2 4,733 eN 3.866%183
Customer Services 908 2 42 OTHER 0.000%
Customer Services 908 2 12,973 10 Situs 964
Administrative &General 920 2 6,873 10 Situs 259
Administrative &General 920 2 194,307 SO 5.817%11,303
Administrative &General 935 2 (150)ID Situs (8)
Administrative &General 935 2 4,885 SO 5.817%284
985,625 57,579 4.3.2
Description of Adjustment:
This adjustment annualizes the wage and benefit cost changes that occurred during the 12 month period ended December
2012 for labor charged to operations and maintenance accounts.See page 4.3.1 for more information on how this adjustment
was calculated.
Rocky Mountain Power PAGE 4.3
Idaho Results of Operations ...December 2012
Wage and Employee Benefit ...Pro Forma
TOTAL IDAHO
ACCOUNT~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense
Steam Operations 500 3 2,301,124 SG 6.079%139,891
Steam Operations 500 3 (11 )SG 6.079%(1 )
Fuel Related -Non-NPC 501 3 65,686 SE 6.324%4,154
Steam Maintenance 512 3 1,474,316 SG 6.079%89,627
Steam Maintenance 512 3 (4,974)SG 6.079%(302)
Hydro Operations 535 3 250,396 SG-P 6.079%15,222
Hydro Operations 535 3 170,689 SG-U 6,079%10,377
Hydro Maintenance 545 3 86,703 SG~P 6.079%5,271
Hydro Maintenance 545 3 31,367 SG-U 6.079%1,907
Other Operations 548 3 243,098 SG 6.079%14,778
Other Operations 548 3 6,308 SG 6.079%384
Other Maintenance 553 3 58,953 SG 6.079%3,584
Other Maintenance 553 3 6,325 S8 6.079%385
Other Expenses 557 3 1,082,867 SG 6.079%65,830
Transmission Operations 560 3 448,390 SG 6.079%27,259
Transmission Maintenance 571 3 342,770 SG 6.079%20,838
Distribution Operations 580 3 735,533 ID Situs 37,111
Distribution Operations 580 3 890,849 SNPD 4.683%41,721
Distribution Maintenance 593 3 1,506,232 10 Situs 103,859
Distribution Maintenance 593 3 278,451 SNPD 4.683%13,041
Customer Accounts 903 3 1,081,815 CN 3.866%41,827
Customer Accounts 903 3 625,702 ID Situs 46,931
Customer Services 908 3 72,565 eN 3.866%2,806
Customer Services 908 3 642 OTHER 0.0000/0
Customer Services 908 3 198,899 10 Situs 14,787
Administrative &General 920 3 105,380 10 Situs 3,979
Administrative &General 920 3 2,979,167 SO 5.817%173,307
Administrative &General 935 3 (2,295)10 Situs (117)
Administrative &General 935 3 74,897 SO 5.817%4,357
15,111,844 882,810 4.3.2
Description of Adjustment:
This adjustment recognizes wage and benefit cost changes that have occurred,or are projected to occur during the 12 month
period ending December 2013.See page 4.3.1 for more information on how this adjustment was calculated.
Rocky Mountain Power
Results of Operations ..December 2012
Wage and Employee Benefit Adjustment
Page 4.3.1
The unadjusted,annualized (12 months ended December 2012),and pro forma period (12 months ending
December 2013)labor expenses are summarized on page 4.3.2.The following is an explanation
of the procedures used to develop the labor benefits &expenses used in this adjustment.
1.Actual December 2012 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 2012 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 2012 regular time,overtime,and premium pay expenses were then
escalated prospectively by labor group to December 2013 (see page 4.3.4).Union and non-union costs
were escalated using the contractual and target rates found on page 4.3.5.
4.Compensation related to the Annual Incentive Plan is included at the 2013 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 2013 pension and employee benefit expenses are based on either
actuarial projections or are calculated by using actual December 2012 data escalated to December 2013.
These expenses can be found on page 4.3.7.
6.Payroll tax calculations can be found on page 4.3.8.
Rocky Mountain Power
Results ofOperations -December2012
Wage and Employee Benefit Adjustment
Page 4.3.2
Annualized Pro Forma
Account Description 12Months Ended 12 Months Ended Adjustment 12 Months Ended Adjustment Ref.December 2012 December2012 December2013
5001XX Regular Ordinary Time 426,607,087 427,746,744 1,139,657 435,909,846 8,163,102
5002XX Overtime 53,130,554 53,272,489 141,935 54,289,139 1,016,650
5003XX Premium Pay 6,614,436 6,632,107 17,670 6,758,673 126,567
Subtotal for Escalation 486,352,078 487,651,340 1,299,263 496,957,659 9,306,318 4.3.3&4
5005XX Unused Leave Accrual 1,376,960 1,380,638 3,678 1,406,986 26,348 4.3.6
500600 Temporary/Contract Labor 493 493 493
500700 Severance/Redundancy (1 )581,630 581,630 581,630
500850 Other Salary/Labor Costs 4,526,894 4,526,894 4,526,894
50109X Joint Owner Cutbacks (1,195,668)(1,198,862)(3,194)(1,221,741)(22,879)4.3,6
Subtotal Bare Labor 491,642,387 492,942,134 1,299,747 502,251,921 9,309,787
500410 Annual Incentive Plan 28,057,782 28,057,782 34,343,019 6,285,236 4.3,6
Total Incentive 28,057,782 28,057,782 34,343,019 6,285,236
500250 Overtime Meals 951,312 951,312 951,312
500400 Bonus and Awards 718,071 718,071 718,071
501325 Physical Exam 8,350 8,350 8,350
502300 Education Assistance 215,172 215,172 215,172
580899 Mining Salary/Benefjt Credit (265,342)(265,342)(265,342)
Total Other Labor 1,627,563 1,627,563 1,627,563
Subtotal Labor and Incentive 521,327,733 522,627A80 1,299,747 538,222,503 15,595,024
50110X Pensions (2)36,461,683 36,461,683 36,461,683 0 4.3,7
501115 SERP Plan 3,362,007 3,362,007 (3,362,007)4.3,7
50115X Post Retirement Benefits (2)1,818,011 1,818,011 3,908,974 2,090,963 4.3,7
501160 Post Employment Benefits 6,455,517 6,455,517 6,596,289 140,772 4.3.7
Total Pensions 48,097,219 48,097,219 46,966,946 (1,130,273)4.3.7
501102 Pension Administration 357,605 357,605 357,605 4.3,7
50112X Medical 56,349,856 56,349,856 60,623,298 4,273,442 4.3,7
501175 Dental 3,598,716 3,598,716 4,143,216 544,500 4.3,7
501200 Vision 484,493 484,493 509,680 25,187 4.3.7
50122X Life 961,139 961,139 982,098 20,959 4,3.7
501250 401(k)18,929,761 18,929,761 19,382,380 452,619 4.3.7
501251 401(k)Administration 216,616 216,616 216,616 (0)4.3.7
501252 401(k)Fixed 14,956,771 14,956,771 15,282,924 326,153 4.3.7
501275 Accidental Death &Disability 9,310 9,310 30,342 21,032 4,3.7
501300 Long-Term Disability 3,243,595 3,243,595 3,314,326 70,731 4,3.7
5016XX Worker's Compensation 1,567,361 1,567,361 1,601,539 34,178 4.3.7
502900 Other Salary Overhead 2,617,765 2,617,765 2,617,765 4.3,7
Total Benefits 103,292,989 103,292,989 109,061,790 5,768,801 4.3,7
Subtotal Pensions and Benefits 151,390,208 151,390,208 156,028,736 4,638,529 4.3,7
580500 Payroll Tax Expense 36,521,468 36,614,190 92,722 37,730,317 1,116,127 4,3.8
580700 Payroll Tax Expense-Unemployment 3,832,550 3,832,550 3,832,550
Total Payroll Taxes 40,354,018 40,446,740 92,722 41,562,867 1,116,127
Total Labor 713,071,958 714,464,427 1,392,469 735,814,106 21,349,679 4,3.9
Non-Utllity and Capitalized Labor 208,341,548 208,748,392 406,844 214,986,227 6,237,835 4,3.9
Total Utility Labor 504,730,410 I 505,716,0341 985,625 520,827,879 15,111,844 4.3.9
Notes:
(1)MEHC Transition severance amortization accrual effects are not included.
(2)Pension Curtailment Gain and Pension,Post Retirement Measurement Date Change effects are not included.
Page 4.2 Page 4.3
Rocky MountainPower
ResultsofOperations-December 2012
Escalationof Regular,Overtime,andPremium labor
(Figures are in thousands)
Base Period:12Months Ended December2012
Pro Forma:12Months Ending December 2013
_....""'.....f •-..,.~......-.~...~..............,~................._................~~~Lo"......,"'-¥S.....
Acct Account Desc.Jan-12 Feb-12 Mar-12 Apr-12 Mav-12 Jun-12 Jul~12 AUQ~12 Sep-12 Oct-12 Nov~12 Dec-12 Total
5001XX ReQ/OrdinarvTime 35623 35411 36.288 34995 38600 34600 35322 37 098 32753 36860 35519 33539 426607
5002XX Overtime 5908 3180 6046 4,662 4,176 4071 3.867 4030 3260 3776 4.511 5643 53,131
5003XX Premium Pay 649 403 639 551 512 465 757 553 396 466 710 513 6,614
Grand Total 42,180 38,994 42973 40,208 43,288 39,136 39,946 41,680 36,409 41,101 40,741 39,695 486,352
_....,."......l 1"'-"''''-oIl'..''.........~l...........___.....................,............~......1"-
Group t
Code Labor Group Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep~12 Oct·12 Nov·12 Dec-12 Total
2 Officer/Exempt 14995 15271 16537 14575 16601 15171 15121 16180 13860 15883 15868 14321 184382
3 ISEW 125 3868 2586 2,853 2870 2962 2579 2980 2814 2486 2923 2.773 3001 34.697
4 ISEW659 4453 3,082 4457 3608 3758 3208 3336 3567 3158 3608 3,446 4704 44385
5 UWUA 197 307 149 421 184 199 161 148 155 135 157 181 283 2482
8 UWUA127 3797 3,794 3864 4540 4291 3622 3,767 3964 3594 3,870 3.893 3868 46,865
9 IBEW57WY 50 51 48 54 57 52 62 54 52 63 47 44 634
11 lBEW 57 PO 8709 8,116 8481 8477 9085 8362 8,782 8774 7683 8492 8654 7737 101,351
12 ISEW 57 PS 3807 3841 4118 3870 4107 3871 3633 3969 3482 3905 3687 3776 46067
13 PCCC Non-Exempt 789 734 697 695 722 683 695 719 664 691 677 671 8437
15 lBEW 57 CT 267 230 272 243 268 260 240 256 236 350 291 263 3175
18 Non-Exempt 1138 1140 1,224 1091 1,239 1168 1182 1229 1059 1157 1224 1027 13,878
GrandTotal 42,180 38,994 42,973 40,208 43288 39,136 39,946 41,680 36,409 41,101 40,741 39695 486,352
AnnualizationIncrease
Group 1 I ICodeLaborGroupJan·12 Feb-12 Mar-12 Apr-12 I May~12 I Jun-12 I Jul-12 I Aug-12 I Sep-12 I Oct-12 I NoY~12 I Dec-12
2 Officer/Exempt 1.93%
3 IBEW125 1.50%,
4 lBEW659 I I ~I I I ~OO%5 UWUA 197 I I 2.00%
8 UWUA 127 I I
9 lBEW57WY I I 1.50%
11 lBEW57 PO 2.00%
12 ISEW57 PS 2.00%
13 PCCCNon-Exempt 2.00%
15 lBEW57 CT I I I I 1.75%
18 Non~Exempt 1.93%
December2012AnnualizedLabor
Group
Code LaborGroup Jan~12 Feb-12 Mar·12 Apr~12 Mav·12 Jun·12 Jul-12 Aug·12 Sep-12 Oct~12 NoY·12 Dec~12 Total
2 OfficerfExempt 14,995 15,271 16537 14575 16601 15171 15121 16180 13860 15883 15868 14321 184382
3 IBEW125 3926 2586 2853 2870 2962 2,579 2,980 2,814 2486 2923 2773 3001 34,755
4 lBEW659 4520 3128 4524 3662 3758 3208 3336 3567 3158 3608 3446 4704 44619
5 UWUA197 314 152 429 188 203 161 148 155 135 157 181 283 2507
8 UWUA127 3873 3870 3942 4,631 4377 3694 3,842 4043 3,666 3870 3893 3868 47569
9 IBEW57 WY 51 52 48 54 58 52 62 54 52 63 47 44 638
11 lSEW 57 PO 8,883 8,116 8481 8477 9085 8,362 8782 8774 7683 8492 8654 7737 101525
12 ISEW 57 PS 3883 3,841 4118 3,870 4107 3871 3.633 3969 3482 3905 3687 3776 46143
13 PCCC Non~Exempt 789 734 697 695 722 683 695 719 664 691 677 671 8437
15 lSEW 57CT 272 234 276 247 272 260 240 256 236 350 291 263 3197
18 Non-Exempt 1138 1140 1.224 1,091 1239 1168 1182 1229 1059 1157 1224 1,027 13878
Grand Total 42,643 39,124 43,131 40,361 43.384 39,209 40021 41,759 36,481 41,101 40741 39.695 487,651
Page 4.3.3
Ref.4.3.2
Ref.4_3.2
Ref.4.3.2
Ref.4.3.2
Ref.4.3.2
Rocky Mountain Power
Results ofOperations-December2012
Escalation ofRegular,Overtime,and Premiumlabor
(Figuresareinthousands)
ProFormaIncreasetoDecember 2013
Base Period:12 MonthsEnded December 2012
ProForma:12 MonthsEndingDecember 2013
Group
Code
11
12
13
15
18
LaborGroup
Officer/Exempt
ISEW125
IBEW659
UWUA 197
UWUA 127
ISEW57WY
lBEW57 PO
ISEW57 PS
PCCG Non-Exempt
ISEW57 CT
Non-Exempt
JanH13
2.22%
2.22%
2.22%
FebH13
2.00%
2,50%
2.50%
1.25%
MarH13 Apr-13 May-13
1.50%
JunM13
2.00%
Jul·13
2.00%
Auq-13 Sep-13 Oct-13
2.00%
Nov·13 Dec~13
Pro Forma LaborDecember2013
Group
Code LaborGroup Jan~13 Feb~13 Mar~13 Apr~13 Mav-13 Jun·13 Jul-13 AUQ~13 Sep~13 Oct~13 Nov~13 OecH13 Total
2 Officer/Exempt 15328 15610 16904 14899 16969 15508 15457 16539 14167 16236 16220 14639 188.475
3 IBEW 125 3926 2638 2,910 2928 3.021 2631 3040 2871 2536 2981 2,829 3061 35372
4 IBEW659 4520 3128 4524 3662 3814 3256 3386 3620 3205 3663 3498 4775 45051
5 UWUA197 314 152 429 188 203 164 151 158 138 161 185 289 2531
8 UWUA127 3873 3870 3942 4631 4377 3694 3842 4043 3666 3947 3971 3945 47802
9 ISEW57WY 51 52 48 54 58 52 63 55 53 65 48 45 645
11 ISEW 57 PO 8883 8319 8693 8,689 9,312 8571 9002 8993 7,875 8704 8870 7931 103841
12 ISEW 57 PS 3883 3.937 4221 3967 4210 3968 3,724 4068 3569 4003 3779 3870 47200
13 PCCC Non-Exempt 807 750 713 711 738 698 710 735 679 707 692 686 8,624
15 ISEW57 CT 272 237 280 250 276 263 243 259 239 355 295 263 3230
18 Non-Exempt 1,163 1165 1251 1115 1267 1 194 1208 1256 1082 1 183 1251 1050 14,186
Grand Total 43.019 39,858 43,917 41,094 44.244 39,999 40,826 42,598 37.210 42,003 41637 40,553 496,958
Page 4.3.4
Ref.4.3.2
Rocky Mountain Power
Results of Operations -December 2012
Wage and Employee Benefit Adjustment
Labor Increases -January 2012 through December 2013
Increases occur on the 26th of each month.Forthis exhibit,each increase is listed on the first day of the following month.Forexample,an increase that occurs on December 26,2011 is shown as effective on January1,2012.
12 Months Ended December 2012
Group Code LaborGroup Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12
2 Officer/Exempt 1.93%
3 ISEW 125 '1.50%
4 IBEW659 1.50%
5 UWUA 197 2.00%
8 UWUA 127 2.00%
9 lBEW57WY 1.50%
11 ISEW 57 PO 2.00%
12 IBEW 57 PS 2.00%
13 PCCC Non-Exempt 2.00%
15 ISEW 57 CT 1.75%
18 Non-Exempt 1.93%
12 Months Ending December2013
Group Code Labor Group Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13
2 Officer/Exempt 2.22%
3 IBEW125 2.00%
4 IBEW659 1.50%
5 UWUA 197 2.00%
8 UWUA 127 2.00%
9 IBEW57WY 2.00%
11 IBEW 57 PO 2.50%
12 IBEW 57 PS 2.50%
13 PCCC Non-Exempt 2.22%
15 IBEW 57 CT '1.25%
18 Non-Exempt 2.22%
(1)Overall actual
(2)Labor increases supported by union contracts
(3)Labor increases supported by planning targets.No contract in placefor this period.
Page 4.3.5
(1)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(1)
(2)
(1)
(1)
(2)
(2)
(2)
(3)
(2)
(3)
(3)
(1)
(2)
(1)
Rocky Mountain Power
Results of Operations -December 2012
Wage and Employee Benefit Adjustment
Composite Labor Increases
Regular Time/Overtime/Premium Pay December 2012 -ACTUAL
Regular Time/Overtime/Premium Pay December 2012 -ANNUALIZED
0/0 Increas,e
Regular Time/Overtime/Premium Pay December 2013 -PRO FORMA
0/0 Increase
Miscellaneous Bare Labor Escalation
486,352,078
487,651,340
0.27%,
496,957,659
1.91%
Ref.
4.3.2
4.3.2
4.3.2
Description
Unused Sick Leave Accrual
Joint Owner Cutbacks
Annual Incentive Plan Escalation
Account
5005XX
50109X
Decemb€~r 2012 Actual
1,376,960
(1,195,668)
181,292
Annual Increase
0.27%)
0.27%
December 2012 Annualization
Annualized Adjustment
1,380,638 3,678
(1,198,862)(3,194)
181,777 484
Pro Forma
Increase
1.91%
1.910/0
December 2013 Pro Forma
Pro Forma Adjustment Ref.
1,406,986 26,348 4.3.2
(1,221,741)(22,879)4.3.2
185,246 3,469
Description
Annual Incentive Plan Compensation
Account
500410
December 2012 Actual
28,057,782
Page 4.3.6
December 2013
Pro Forma
34,343,019
Pro Forma
Adjustment Ref.
6,285,236 4.3.2
Rocky Mountain Power
Results of Operations December 2012
Wage and Employee Benefit Adjustment
A B c D D-A
Page 4.3.7
Actual
December Projected Projected
2012 Actual December December
Net of Joint December 2012 2013 2013 Net of
Account Description Venture GROSS GROSS Joint Venture
50110X Pensions 36,461,683 37,362,161 37,362,161 36,461,683
501115 SERP Plan 3,362,007 3,362,007
50115X Post Retirement Benefits 1,818,011 1,862,686 4,005,031 3,908,974
501160 Post Employment Benefits 6,455,517 6,647,151 6,792,101 6,596,289
Subtotal 48,097,219 49,234,005 48,159,294 46,966,946
501102 Pension Administration 357,605 366,831 366,831 357,605
50112X Medical 56,349,856 58,220,510 62,635,818 60,623,298
501175 Dental 3,598,716 3,701,051 4,261,035 4,143,216
501200 Vision 484,493 498,362 524,269 509,680
50122X Life 961,139 990,878 1,012,485 982,098
501250 401(k)18,929,761 19,557,088 20,024,707 19,382,380
501251 401(k)Administration 216,616 231,434 231,434 216,616
501252 401(k)Fixed 14,956,771 15,694,934 16,037,184 15,282,924
501275 Accidental Death &Disability 9,310 9,717 31,668 30,342
501300 Long-Term Disability 3,243,595 3,339,894 3,412,725 3,314,326
5016XX Worker's Compensation 1,567,361 1,624,325 1,659,746 1,601,539
502900 Other Salary Overhead 2,617,765 2,617,975 2,617,975 2,617,765
Subtotal 103,292,989 106,852,998 112,815,876 109,061,790
Grand Total 151,390,208 156,087,003 160,975,170 156,028,736
Ref 4.3.2 Ref 4.3.2
Pro Forma
Adjustment Ref
4.3.2
(3,362,007)4.3.2
2,090,963 4.3.2
140,772 4.3.2
(1,130,273)4.3.2
4.3.2
4,273,442 4.3.2
544,500 4.3.2
25,187 4.3.2
20,959 4.3.2
452,619 4.3.2
4.3.2
326,153 4.3.2
21,032 4.3.2
70,731 4.3.2
34,178 4.3.2
4.3.2
5,768,801 4.3.2
4,638,529 4.3.2
Ref 4.3.2
Rocky Mountain Power
Results of Operations December 2012
Wage and Employee Benefit Adjustment
Payroll Tax Adjustment Calculation
FICA Calculated on December 2012 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 2013 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
Page 4.3.8
Reference
1,299,747 4.3.2
4.3.2
1,299,747
1.45%
18,846
6.20%
80,584
91.67%
73,876
92,722 4.3.2
9,309 ,787 4.3.2
6,285,236 4.3.2
15,595,024
1.45%
226,128
6.20%
966,891
92.050/0
889,999
1,116,127 4.3.2
Rocky Mountain Power Page 4.3.9
Results of Operations ..December 2012
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 2010 Protocol Factor
Actual Annualized Pro Forma
12 Months Ended Annualization 12 Months Ended Pro Forma 12Months Ending
Indicator December 2012 0/0 OfTotal Adjustment December 2012 Adjustment December 2013
5008G 76,856,401 10.78%150,083 77,006,484 2,301,114 79,307,597
501SE 2,193,896 0.31%4,284 2,198,180 65,686 2,263,866
512SG 49,075,510 6.88%95,833 49,171,344 1,469,342 50,640,686
5358G-P 8,363,127 1.17%16,331 8,379,458 250,396 8,629,854
535SG-U 5,700,958 0.80%11,133 5,712,091 170,689 5,882,780
5458G-P 2,895,836 0.41%5,655 2,901,490 86,703 2,988,193
545SG-U 1,047,651 0.15%2,046 1,049,697 31,367 1,081,064
5488G 8,330,096 1.17%16,267 8,346,363 249,407 8,595,770
553SG 2,180,262 0.31%4,258 2,184,520 65,278 2,249,798
5578G 36,167,371 5.07%70,627 36,237,998 1,082,867 37,320,865
5608G 14,976,085 2.10%29,245 15,005,330 448,390 15,453,721
5718G 11,448,408 1.61%22,356 11,470,764 342,770 11,813,534
580CA 969,637 0.14%1,893 971,530 29,031 1,000,561
58D1DU 1,239,488 0.17%2,420 1,241,909 37,111 1,279,019
58DOR 9,283,785 1.30%18,129 9,301,914 277,960 9,579,875
5808NPD 29,754,065 4.17%58,103 29,812,168 890,849 30,703,017
580UT 8,732,874 1.22%17,053 8,749,927 261,466 9,011,393
580WA 2,030,770 0.28%3,966 2,034,736 60,802 2,095,538
580WYP 2,191,552 0.31%4,280 2,195,832 65,616 2,261,448
580WYU 118,450 0.02%231 118,682 3,546 122,228
593CA 3,324,818 0.47%6,493 3,331,310 99,546 3,430,857
593!DU 3,468,857 0.49%6,774 3,475,630 103,859 3,579,490
5930R 17,564,633 2.46%34,300 17,598,932 525,893 18,124,825
593SNPD 9,300,151 1.30%18,161 9,318,312 278,451 9,596,763
593UT 19,780,747 2.77%38,627 19,819,374 592,244 20,411,618
593WA 2,596,901 0.36%5,071 2,601,972 77,752 2,679,725
593WYP 3,338,025 0.47%6,518 3,344,543 99,942 3,444,485
593WYU 233,636 0.03%456 234,092 6,995 241,087
903CA 924,198 0.13%1,805 926,003 27,671 953,674
903CN 36,132,245 5.07%70,558 36,202,803 1,081,815 37,284,618
9031DU 1,567,471 0.22%3,061 1,570,532 46,931 1,617,463
9030R 9,451,894 1.33%18,457 9,470,352 282,994 9,753,346
903UT 6,151,501 0.86%12,012 6,163,513 184,179 6,347,692
903WA 1,189,751 0.17%2,323 1,192,074 35,622 1,227,696
903WYP 1,419,339 0.20%2,772 1,422,111 42,496 1,464,606
903WYU 194,089 0.03%379 194,468 5,811 200,279
908CA 56,587 0.01%111 56,697 1,694 58,392
908CN 2,423,653 0.34%4,733 2,428,386 72,565 2,500,951
9081DU 493,896 0.07%964 494,861 14,787 509,648
9080R 1,812,491 0.25%3,539 1,816,030 54,267 1,870,297
9080THER 21,427 0.00%42 21,469 642 22,111
908UT 2,565,102 0.36%5,009 2,570,111 76,800 2,646,911
908WA 616,646 0.09%1,204 617,850 18,463 636,313
908WYP 1,098,454 0.15%2,145 1,100,599 32,888 1,133,487
920CA 79,685 0.01%156 79,840 2,386 82,226
920lDU 132,885 0.02%259 133,145 3,979 137,123
9200R 904,842 0.13%1,767 906,609 27,091 933,701
92080 99,503,151 13.95%194,307 99,697,458 2,979,167 102,676,625
920UT 1,154,748 0.16%2,255 1,157,003 34,574 1,191,576
920WA 577,482 0.08%1,128 578,610 17,290 595,900
920WYP 670,008 0.09%1,308 671,316 20,060 691,377
935CA (34,646)0.00%(68)(34,713)(1,037)(35,751)
935!DU (3,920)0.00%(8)(3,928)(117)(4,045)
9350R (4,345)0.00%(8)(4,353)(130)(4,483)
93580 2,501,534 0.35%4,885 2,506,419 74,897 2,581,316
935UT 0.00%
935WA (4,370)0.00%(9)(4,378)(131)(4,509)
935WYU (29,378)0.00%(57)(29,436)(880)(30,315)
Utility Labor 504,730A10 70.78%985,625 505,716,034 15,111,844 520,827,879 Ref.Page 4.3.2
Non-UtiIity/Capital 208,341,548 29.22%406,844 208,748,392 6,237,835 214,986,227 Ref.Page 4.3.2
Total 713,071,958 100.00%1,392A69 714,464A27 21,349,679 735,814,106 Ref.Page 4.3.2
Rocky Mountain Power
Idaho Results of Operations -December 2012
Class 1 DSM Program Costs
TOTAL
ACCOUNT IY.Q§COMPANY
Adjustment to Expense:
PAGE 4.4
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Remove Idaho Irrigation Program Costs from Results for 12 ME December 2012:
Other Purchase Power 557 1 (8,779,389)SG
Advertising 909 1 (1 ,777)CN
(8,781,166)
Total Class 1 DSM Program Costs for 12 ME December 2012:
Other Purchased Power 557 1 16,671,234
Total Type 1 Adjustment
Class 1 DSM Costs for 12 ME December 2013:
Other Purchased Power 557
Description of Adjustment:
3
SG
7,890,068
(339,292)5G
6.079%
3.866%
(533,719)4.4.1
(69)4.4.1
(533,787)
1,013,482
479,694
(20,626)4.4.1
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 191 /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 Page 4.4.1
Results of Operations ..December 2012
Class 105M Program Costs
(A)(8)(B)..(A)=C (0)(8)*(0)
Total
Idaho
Actual Costs Pro Forma Costs Pro Forma Allocation Allocation Allocated
Class 1 DSM Program 12 ME Dec 2012 12 ME Dec 2013 Adjustment Factor %Costs
Idaho Irrigation Load Control
Total Program Costs $81781,166 $7,199,635 $(1,581,531)SG 6.0792%$437,682
Utah Irrigation Load Control
Total Program Costs $21096,567 $1,850,373 $(246,194)SG 6.0792%$112,488
Utah Cool Keeper Program
Total Program Costs $5,793,501 $7,281,935 $1,488,433 SG 6.0792%$442,685
Total Class 1 DSM Program Costs $16,671,234 $16,331,943 $(339,292)$992,855
Adjustment Calculation:
Amount Factor Reference
Total Class 1 DSM Costs -12 ME Dec 2012 $16,671,234 SG To Page 4.4
Costs Included in Unadjusted Results of Operations:
Idaho Load Irrigation Payment 6,143,313 SG
Program Costs -System 1,777 eN
Program Costs -System 2,636,076 SG
8,781,166 To Page 4.4
Type 1 Adjustment $7,890,068 SG To Page 4.4
Total Class 1 DSM Costs -12 ME Dec 2012 16,671,234 SG
Total Class 1 DSM Costs -12 ME Dec 2013 16,331,943 SG
Type 3 Adjustment $(339,292)5G To Page 4.4
Rocky Mountain Power PAGE 4.5
Idaho Results of Operations ...December 2012
Remove Non-Recurring Entries
TOTAL IDAHO
ACCOUNI ~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense:
1)Boilermaker Pension Reserve 557 4,302,803 SE 6.324%272,115 4.5.1
2)EEOC settlement correction 930 50,000 SO 5.817°/0 2,909 4.5.1
Description of Adjustment:
A variety of accounting entries were made to expense accounts during the 12 months ended December 2012 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.
Rocky Mountain Power
Results of Operations -December 2012
Remove Non-Recurring Entries
Page 4.5.1
I No.IPostg Date IText FERC Acctl Factor Amount as Booked I Reference I
Boilermaker Pension Reserve:This reserve was set up in
1 9/21/2012 2011 to establish a contingent liability for indemnification of a 557 SE (4,302,803)Ref 4.5uniondispute.In 2012 this reserve was reversed due to a
favorable arbitration ruling.
2 4/24/2012 EEOC Settlement Reversal:An EEOC penalty applicable to a
prior period was reclassified in CY 2012.(50,000)
Total (4,352,803)
Rocky Mountain Power PAGE 4.6
Idaho Results of Operations -December 2012
DSM Revenue and Expense Removal
TOTAL IDAHO
ACCOUN1 ~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense:
Remove DSiv1 Amortization Expense 908 (1,993,803)CA Situs
908 (4,874,821 )ID Situs (4,874,821)
908 (24,562,034)OR Situs
908 (44,538,888)UT Situs
908 (10,089,223)WA Situs
908 (3,216,049)WY Situs
(89,274,818)(4,874,821 )4.6.1
Adjustment to Tax:
Schedule M Addition SCHMAT (3,195,980)SO 5.817%(185,920)
Schedule M Deduction SCHMDT (4,947)OR Situs
Deferred Tax Expense 41110 1,212,906 SO 5.817%70,558
Deferred Tax Expense 41010 1,877 OR Situs
Deferred Income Tax Balance 283 (2,444,081 )SO 5.817%(142,180)
Deferred Income Tax Balance 190 (880,178)OR Situs
Description of Adjustment:
This adjustment removes January 2012 through December 2012 amortizations associated with the Company's Demand-side
Management (DSM)programs.The January 2012 through December 2012 revenues are removed through the revenue
adjustments.DSM program costs are recovered in each state through separate tariff riders.
Rocky Mountain Power
Results of Operations ...December 2012
DSM Expense Removal
SAP Unadjusted January 2012 ...December 2012
Remove DSM Amortization Expense:
FERC Account Description Allocation
Page 4.6.1
Unadjusted Actuals
908
908
908
908
908
908
CA DSM AMORT-SSC/ECC
IDU DSM AMORT-SSC/ECC
OR DSM AMORT-SSC/ECC
UT DSM AMORT-SSC/ECC
WA OSM AMORT-SSC/ECC
WY DSM AMORT-SSC/ECC
CA
IOU
OR
UT
WA
WY
1,993,803
4,874,821
24,562,034
44,538,888
10,089,223
3,216,049
89,274,818 Ref.4.6
Rocky Mountain Power
Idaho Results of Operations ...December 2012
Insurance Expense
TOTAL
ACCOUN1 ~COMPANY
PAGE 4.7
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Adjust Injuries and Damages Accrual to three-year average
925 3 (29,780,454)SO
Remove entries related to the California CEMA Regulatory asset
925 1 (65,970)SO
(1,732,420)4.7.1
(3,838)4.7.2
Adjustment to Tax:
Schedule M Deduction
Schedule M Addition
Deferred Income Tax Expense
Deferred Income Tax Balance
Description of Adjustment:
SCHMDP 3
SCHMDT 1
41010 1
190 1
(2,022,305)SO
35,650,850 SO
13,529,854 SO
(15,605,014)SO
5.817%
5.817%
5.817%
5.817%
(117,644)
2,073,919
787,073
(907,791 )
This adjustment normalizes injury and damages expense to reflect a three year average of gross expense net of insurance
receivables,consistent with the methodology used in PAC-E-11-12.This adjustment also removes expense entries related
to the California Catastrophic Event Memorandum Account (CEMA)from Results that is being recovered through a tariff
rider in California.During 2012,the Company continued to accrue $9,462 per month for property damages,consistent with
the methodology used in PAC-E-11-12.In 2012,the 3rd Party Liability Insurance coverage was changed to a deductible of
$10 million with an upper limit of $340 million.
Page 4.7.1
Rocky Mountain Power
Results of Operations -December 2012
Insurance Expense
Injuries &Damages -Three Year Average
Jan-10 to Dec-10 Jan-11 to Dec-11 Jan-12 to Dec-12
Accrual Accrual Accrual
Totals
Accrual
Excluding Auto (280311)
Auto (280312)
Construction (280313)
*Third Party Receivable (Excluding Captive)
Net -Accrual Minus Receivable
3 Year Average
4,803,416
25,944
4,829,359
3,210,754
2,838,161
49,999
2,888,160
47,070,138
47,070,138
650,000
47,720,138
o
54,737,658
(918,606)
53,819,052
17,939,684
*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 the
insurance company
Adjustment Detail:
Base Year Expense
Minus Insurance Receivable
Net Base Year Expense
3 Year Average -Accrual Basis
Difference in Base Year and Three-Year Average
47,070,138
650,000
47,720,138 Above
17,939,684 Above
(29,780,454)
Ref 4.7
Rocky Mountain Power
Results of Operations ...December 2012
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 Idaho results.
Year Period Account Text FERCAcct Location Allocator InTC Pstng Date
2012 001 549301 Reclass of CEMA fr FERC 921 to 924-Jan 12 9240000 000103 SO 62,149 01/31/2012
2012 002 549301 Reclass of CEMA from FERC 921 to 924 -Feb 2012 9240000 000103 SO (382)02/29/2012
2012 003 549301 Rei of CEMA from FERC 921 to 924-Mareh 2012 9240000 000103 SO (360)03/31/2012
2012 004 549301 Reclass of CEMA from FERC 921 to 924 -April 2012 9240000 000103 SO (448)04/30/2012
2012 005 549301 Reelass of CEMA from FERC 921 to 924 -May 2012 9240000 000103 SO (325)05/31/2012
2012 006 549301 Rei of CEMA ofr FERC 921 to 924-June 2012 9240000 000103 SO (220)06/30/2012
2012 007 549301 Reelass of CEMA from FERC 921 to 924 -July 2012 9240000 000103 SO (403)07/31/2012
2012 008 549301 Reclass of CEMA from FERC 921 to 924 -Aug 2012 9240000 000103 SO (474)08/31/2012
2012 009 549301 Reelass of CEMA from FERC 921 to 924 -Sept 2012 9240000 000103 SO (350)09/30/2012
2012 010 549301 Reelass of CEMA from FERC 921 to 924 -Oct 2012 9240000 000103 SO (248)10/31/2012
2012 011 549301 Reclass of CEMA from FERC 921 to 924 -Nov 2012 9240000 000103 SO (178)11/30/2012
2012 012 549301 Rei of CEMA 'write off fr FERC 598 to 924-Dec 2012 9240000 000103 SO 7,209 12/31/2012
65,970
Ref 4.7
Page 4.7.2
Rocky Mountain Power
Idaho Results of Operations ...December 2012
Generation Overhaul Expense
PAGE 4.8
TOTAL IDAHO
ACCOUNT IY.Q§COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Generation Overhaul Expense -Steam 5'10 2,921,772 SG 6.079%177,621 4.8.1
Generation Overhaul Expense -Cholla 510 135,500 SG 6.079%8,237 4.8.1
Generation Overhaul Expense -Other 553 (3,510,610)SG 6.079%(213,418)4.8.1
(453,339)(27,559)
Description of Adjustment:
This adjustment normalizes generation overhaul expense in the 12 months ended December 2012 using a four-year
average methodology.The actual overhaul costs for the year ended December 2012 are subtracted from the four-year
average which results in this adjustment.
Rocky Mountain Power
Results of Operations ..December 2012
Generation Overhaul Expense
FUNCTION:OTHER
Period
Year Ending Dec 2009
Year Ending Dec 2010
Year Ending Dec 2011
Year Ending Dec 2012
4 Year Average
Year Ending Dec 2012 Overhaul Expense -Other
Total 4 Year Average -Other
Adjustment
FUNCTION:STEAM
Period
Year Ending Dec 2009
Year Ending Dec 2010
Year Ending Dec 2011
Year Ending Dec 2012
4 Year Average
Total 4 Year Average -Steam
Year Ending Dec 2012 Overhaul Expense -Steam
Total 4 Year Average -Steam
Adjustment
Cholla
Period
Year Ending Dec 2009
Year Ending Dec 2010
Year Ending Dec 2011
Year Ending Dec 2012
4 Year Average
Year Ending Dec 2012 Overhaul Expense -Cholla
Total 4 Year Average -Cholla
Adjustment
Page 4.8.1
Overhaul Expense
9,855,755
2,640,922
6,580,882
11,040,000
11 1040,000 Ref 4.8.2
7,529,390
(3,510,610)Ref 4.8
Overhaul Expense
25,392,474
32,238,312
34,525,302
26,823,000
29,744,772
29,744,772
26,823,000 Ref 4.8.2
29,744,772
2,921,772 Ref 4.8
Overhaul Expense
542,000
135,500 Ref 4.8
..Ref 4.8.2
135,500
135,500 Ref 4.8
Page 4.8.2
Rocky Mountain Power
Results of Operations ..December 2012
Generation Overhaul Expense
Existing Units
Yr.Ending Yr.Ending Yr.Ending Yr.Ending
Dec 2009 Dec 2010 Dec 2011 Dec 2012
Steam
Blundell 418,189 208,000 167,000 547,000
Carbon 1,676,722 702,361
DaveJohnston 6,478,000 8,012,000 64,000 4,534,000
Gadsby 2,290,000 2,076,000 488,000 1,783,000
Hunter 8,696,951 5,321,239 7,941,000
Huntington 769,000 7,244,000 6,443,000
JimBridger 5,214,000 4,291,000 5,017,000 5,186,000
Naughton 6,895,563 7,221,063 5,835,000
Wyodak 60,000 5,339,000
Colstrip 1,156,000 851,000 100,000
Craig 948,000 3,182,000
Hayden 495,000 432,000 897,000
Total -Steam 25,392,474 32,238,312 34,525,302 26,823,000 Ref 4.8.1
Cholla 542,000 -Ref 4.8.1
Other
Hermiston 2,023,000 1,374,000 2,112,000 3,863,000
Camas 506,000
Currant Creek 5,120,775 410,074 155,629 5,720,000
LakeSide 1,001,480 349,018 4,294,224
Chehalis 1,710,500 1,830 19,029 1,457,000
TotaI -Other 9,855,755 2,640,922 6,580,882 11,040,000 Ref 4.8.1
Grand Total 35,248,228 35,421,234 41,106,184 37,863,000
Rocky Mountain Power PAGE 4.9
Idaho Results of Operations •December 2012
Incremental O&M
TOTAL IDAHO
ACCOUNT~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense:
Coal Fired Generation 512 3 9,432,640 SG 6.079%573,431 4.9.1
Geothermal Generation 512 3 355,120 SG 6.079%21,589 4.9.1
Gas Generation 549 3 (264,854)SG 6.079%(16,101)4.9.1
Gas Generation -Gadsby 549 3 163,896 SG 6.079%9,964 4.9.1
Partner Operated Generation -Steam 512 3 3,540,279 SG 6.079%215,221 4.9.1
Partner Operated Generation -Other 549 3 629,815 5G 6.079%38,288 4.9.1
Partner Operated Generation -Cholla 512 3 264,961 SG 6.079%16,108 4.9.1
Hydro -West 535 3 1,091,759 SG-P 6.079%66,370 4.9.2
Hydro -East 535 3 (88,904)SG-U 6.079%(5,405)4.9.2
Wind Generation 549 3 2,620,978 SG-W 6.079%159,335 4.9.2
17,745,690 1,078,800 4.9.2
Description of Adjustment:
This adjustment adds incremental O&M expense to the 12 months ended December 2012 to bring it to the projected O&M
level for the 12 months ending December 2013.
Rocky Mountain Power
Results of Operations •December 2012
Incremental O&M
O&M by Plant (Excluding labor,net power costs,and overhauls)
12ME Dec 2012 Actuals 12ME Dec 2013 Forecast Ad;ustment
(A)(8)(C =B -A)
Coal Fired Generation
Carbon 5,145,052 4,884,000 (261,052)
Dave Johnston 16,633,475 18,300,000 1,666,525
Hunter 26,260,657 29,179,642 2,918,985
Huntington 16,190,588 18,346,000 2,155,412
Jim Bridger 20,658,057 21,654,460 996,403
Naughton 14,308,866 16,761,714 2,452,848
Wyodak 5,946,480 5,450,000 (496,480)
105,143,176 114,575,817 9,432,640 Ref 4.9
Gas &Geothermal Generation
Blundell 806,868 1,161,988 355,120 Ref 4.9
Gadsby 3,553,108 3,717,004 163,896 Ref 4.9
Chehalis 1,708,637 1,726,716 18,079
Currant Creek 1,483,962 1,343,770 (140,192)
Lake Side 2,696,247 2,548,102 (148,144)
Gas Administration 36,197 41,600 5,403
(264,854)Ref 4.9
10,285,019 10,539,181 254,162
Partner Operated Generation**
Camas 21,507 90,000 68,493
Hermiston 5,900,678 6,462,000 561,322
629,815 Ref 4.9
Cholla 28,623,039 28,888,000 264,961 Ref 4.9
Colstrip 7,428,332 8,800,000 1,371,668
Craig 10,745,872 12,145,000 1,399,128
Hayden 4,918,517 5,688,000 769,483
3,540,279 Ref 4.9
57,637,945 62,073,000 4,435,055
Subtotal 173,066,140 187,187,997 14,121,857
**O&M at partner operatedplants includes labor and non-labor costs incurred by the plant operator.
Page 4.9.1
Rocky Mountain Power
Results of Operations ..December 2012
IncrementalO&M
Non..Labor O&M
Hydro Generation
East
Grace Flowline Maintenance
12ME Dec 2012 Actuals 12ME Dec 2013 Forecast
(A)(B)
Adiustment
(C =B -A)
Page 4.9.2
2,562,000
2,351,932
707,009
2,587,613
92,000
433,000
687,197
125,000
350,000
603,075
229,390
91,350
West
Lewis River Hatchery
Lewis River Implementation
Prospect
Swift
North Umpqua Implementation
System Hydro:Split East 13.2%.West 86.8%
FERC Land Use Fee
FERC Admin Fees
NERC-CIPS Contract Services
LR Recreation Services
Other Regulatory fees
Training
Hydro North/LR Forest Mgmt
Hydro Dam Safety &Surveys
Generator Cleaning
Bridge Structural Analysis
Mandated Hydro Housing Repairs
Red Blanket Canal Dredging
P3 Flowline Repairs /Remove Rocks
P2 Power Canal Repairs
Hydro General WECC Generator Tes
2,531,565
1,146,132
160,157
144,017
1,099,614
182,215
2,983,740
46,745
377,000
789,494
73,000
392,000
416,126
104,959
31,395
33,733
49,836
98,145
146,517
54,541
30,435
1,205,800
(160,157)
(144,017)
1,135,046 35-.,;.,4_3_2_
967,493
524,794
(396,127)
45,255
56,000
(102,297)
52,000
(42,000)
186,949
124,431
59,955
(33,733)
(49,836)
(98,145)
(146,517)
17,000 __--.....-{3_7.;......,5_41-'-)
143,188
East Hydro Generation (107,827)
System Hydro Generation@13.2%shareforEast 18.-;.,_92_2_
Total Hydro Generation Adjustment ..East (88,904)Ref 4.9
West Hydro Generation 967,493
System Hydro Generation@86.8%shareforWest 1_24....;.-1_26_6_
Total Hydro Generation Adjustment ..West 1,091,759 Ref 4.9
Wind Generation
Materials
Third Party Contracts
Other
Subtotal
Grand Total
11,202,756 12,205,611
2,294,853 6,886,878
17,060,300 14,281,482
3,233,128 4,040,899
22,588,281 25,209,259
33,791,037 37,414,870
206,857,177 224,602,868
1,002,855
4,592,025
(2,778,818)
807,771
2,620,978
3,623,833
17,745,690 Ref 4.9
Rocky Mountain Power
Idaho Results of Operations -December 2012
Memberships &Subscriptions
TOTAL
ACCOUN1 IY.Q§COMPANY
Adjustment to Expense:
PAGE 4.10
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Remove Total Memberships and Subscriptions in Account 930.2
930 1 (5,911 ,318)SO 5.817%(343,879)
930 1 (8,300)10 Situs (8,300)
Total (5,919,618)(352,179)4.10.1
Add Back 75%of National &Regional Memberships
Various 930 1,800,672 SO 5.817%104,751 4.10.1
Add Back Memberships at 1000/0
WECC 930 3,162,479 SO 5.8170/0 183,971
NTTG 930 446,097 SO 5.817%25,951
3,608,576 209,922 4.10.1
Description of Adjustment:
This adjustment removes expenses in excess of Commission policy allowances as stated in Order No.29505.National and
regional trade organizations are recognized at 75%.Western Electricity Coordinating Council and Northern Tier Transmission
Group dues are included at 100%•
Rocky Mountain Power
Results of Operations ..December 2012
Memberships and Subscriptions Adjustment Detail
Page 4.10.1
Account Factor
Allowed National and Regional Trade Memberships at 75%
Remove Total Memberships and Subscriptions in Account 930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930,2
930,2
930,2
930,2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930.2
930,2
930.2
930.2
930.2
Membership Fees at 100%
930.2
930.2
SO
IDU
so
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
SO
Description
Included in Unadjusted Results
Included in Unadjusted Results
Associated Oregon Industries
Associated Taxpayers of Idaho Inc
Association of Idaho Cities
Association of Washington Cities
Columbia Corridor Assn
Consortium for Energy Efficiency
Edison Electric Institute
Electric Power Research Institute
Idaho Association of Counties
IESNA
Intermountain Electrical Assoc
National Automated Clearing House
National Electric Energy Testing Research and Application Center
National Joint Utilities
North American Electric Reliability Council
North American Transmission Forum
Northwest Energy Efficiency Council
Oregon Business Associations
Oregon Business Council
Oregon Rural Electric Cooperative
Pacific NW Utilities Conference
Portland Business Alliance
Rocky Mountain Electrical League
Southern Oregon Timber Industries
Utah Water Users'Assn
Utah Manufacturers Association
Utah Taxpayers Association
Walla Walla Area Utilities Coord
Washington Research Council
Washington Pulp &Paper Foundation
Western Energy Institute
Western Lampac
Wyoming Assoc of Municipalities
Wyoming Taxpayers Association
Total of Memberships Above
75%of Memberships Above
Western Electricity Coordinating Council
Northern Tier Transmission Group
Total Memberships and Subscriptions Allowed
Amount
(5,911,318)
(8,300)
(5,919,618)Ref 4.10
56,000
1,700
300
1,000
3,000
17,516
736,877
350,000
350
500
9,000
4,500
95,000
9,000
745,916
86,288
2,000
12,250
25,808
750
70,981
52,500
15,500
260
500
6,000
34,000
200
2,000
2,160
36,260
2,000
325
20,455
2,400,896
1,800,672 Ref 4.10
3,162,479
446,097
3,608,576 Ref 4.10
5,409,248
Rocky Mountain Power PAGE 4.11
Idaho Results of Operations -December 2012
Intervenor Funding
TOTAL IDAHO
ACCOUN1 ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
fviisc.General Expense 928 3 (3,70~1)iD Situs (3,701)Beiow
Adjustment to Rate Base:
Deferred Regulatory Expense 182M 3 (52,345)10 Situs (52,345)Below
Adjustment to Tax:
Schedule M Addition SCHMAT 3 52,345 ID Situs 52,345
Deferred Income Tax Expense 41110 3 (19,865)10 Situs (19,865)
Deferred Income Tax Balance 283 3 (6,395)10 Situs (6,395)
Schedule M Deduction SCHMDT (10,505)10 Situs (10,505)
Deferred Income Tax Expense 41010 (3,987)10 Situs (3,987)
Deferred Income Tax Balance 283 26,264 10 Situs 26,264
Adjustment Detail:
Amortization Expense -December 2012
Amortization Expense -December 2013
Incremental Adjustment to Expense
December 2012 Balance
December 2013 Balance
Incremental Adjustment to Rate Base
Description of Adjustment:
39,201
35,500
(3,701 )
69,206
16,861
(52,345)
4.11.1
4.11.1
4.11.1
4.11.1
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 (Iel),as ordered in general rate case no's.
PAC-E-08-07,PAC-E-10-07,PAC-E-11-12,and ECAM Case No.PAC-E-08-08.Amortization expense is increased by the
expected amortization amount through the year ending December 2013 and rate base is adjusted to reflect the December
2013 balance.
Rocky Mountain Power
Results of Operations -December 2012
Idaho IntervenorFunding Adjustment
Amortization Schedule &Balance Timeline
Total PAC-E-07-05 PAC-E-08-07DateAwardedPAC-E-08-08 PAC -E-10-07 PAC-E-11-12 Amortization Annual Amort.Asset
Expense Expense Explanation ofActivity Balance Ref
Apr-09 22,504 (1,465)
May-09 (1,465)
Jun-09 (1,465)
Jul-09 (1,465)
Aug~09 (1,465)
Sep-09 (1,465)
Oct-09 16,899 (1,465)
Jun-lO (1,465)
Jul-10 (1,465)
Aug-10 (1,465)
Sep-10 (1,465)
Oct-10 (1,465)
Nov-10 (1,465)
Dec-10 (1,465)
Jan-11 39,000 (1,465)(1,642)
Feb-11 (1,465) (1,642)
Mar-11 (1,465) (1,642)
Apr-11 (1,642)
May-11 (1,642)
Jun-11 (1,642)
Jul-11 (1,642)
Aug-11 (1,642)
Sep-11 (1,642)
Oct-11 (1,642)
Nov-11 (1,642)
Oec-11 (1,642)
Jan-12 32,000 (1,642) (1,625)
Feb-12 (1,642) (1,625)
Mar-12 (1,642) (1,625)
Apr-12 (1,642) (1,625)
May-12 (1,642) (1,625)
Jun-12 (1,642) (1,625)
Jul-12 (1,642) (1,625)
Aug-12 (1,642) (1,625)
Sep-12 (1,642) (1,625)
Oct-12 (1,642) (1,625)
Nov-12 (1,642) (1,625)
Dec-12*17,706 (1,642) (1,625)
Jan-13*(16,845)(1,625)
Feb-13 (1,625)
Mar-13 (1,625)
Apr-13 (1,625)
May-13 (1,625)
Jun-13 (1,625)
Jul-13 (1,625)
Aug-13 (1,625)
Sep-13 (1,625)
Oct-13 (1,625)
Nov-13 (1,625)
I Dec-13 (1,625)
Janw14
Febw14
Mar~14
Aprw14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
1,465 Begin amortization ofJan/2008 CAPAI &lrrigatorFunding (2 years)56,199
1,465 54,734
1,465 53,269
1,465 51,804
1,465 50,339
1,465 48,874
1,465 64,308
1,465 52,588
1,465 51 ,123
1,465 49,658
1,465 48,193
1,465 46,728
1,465 45,263
1,465 43,798
3,107 Begin amortizationof 2009CAPAI and Irrigator Funding (2 years)79,691
3,107 76,584
3,107 73,477
1,642 71,836
1,642 70,194
1,642 68,552
1,642 66,910
1,642 65,268
1,642 63,627
1,642 61,985
1,642 60,343
1,642 58,701
3,267 Begin amortizationof 2011 CAPAI,Irrigator,and 10 Conservation 87,435
3,267 League Funding (2 years)84,168
3,267 80,901
3,267 77,634
3,267 74,367
3,267 71,101
3,267 67,834
3,267 64,567
3,267 61,300
3,267 58,034
3,267 54,767
3,267 (39,201)69,206JRef.4.11
(1,333)2,958 Begin amortization of2012 CAPAI and Irrigator Funding (2 years)49,403
(1,333)2,958 46,444
(1,333)2,958 43,486
(1,333)2,958 40,528
(1,333)2,958 37,569
(1,333)2,958 34,611
(1,333)2,958 31,653
(1,333)2,958 28,694
(1,333)2,958 25,736
(1,333)2,958 22,778
(1,333)2,958 19,819
{1,333}2,958 (35,500)16,861 IRef.4.11
{1,333}15,528
(1,333)14,194
(1,333)12,861
(1,333)11,528
(1,333)10,194
(1,333)8,861
(1,333)7,528
(1,333)6,194
(1,333)4,861
(1,333)3,528
(1,333)2,194
(1,333)861
*Note:In December2012$16,845was booked in error and was immediately reversed in the subsequent period.Because this pro forma adjustmenttakes the December 2012 regulatory asset balance to the
December2013 balancethe errorand subsequent correction have no effect on results,
Page 4.11.1
Rocky Mountain Power
Results of Operations ..December 2012
Idaho Intervenor Funding
1/10/2012 Irrigation Pumpers Association PAC-E-11-12
1/10/2012 CAPAI (Community Action Partnership Association of Idaho)PAC-E-11-12
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-10-07
2/28/2011 ID Conservation League PAC-E-10-07
9/29/2009 Irrigation Pumpers Association
Monthly
Total Amortization
Awarded Amount
4,500
18,004
22,504 938
Ref.4.11.1
16,899
16,899 704
Ref.4.11.1
16,400
11,300
11,300
39,000 1,625
Ref.4.11.1
18,000
14,000
32,000 1,333
Ref.4.11.1
14,000
18,000
11,300
11,300
18,004
16,400
4,500
16,899
Idaho Idaho
Irrigation Conservation
CAPAI Pumpers Assoc.LeagueDocket#
PAC-E-08-08
IntervenorOrderDate
CAPAI (Community Action Partnership Association of Idaho)GNR-E-11-03 861
861
Ref.4.11.1
Page 4.11.2
Rocky Mountain Power PAGE 4.12
Idaho Results of Operations ·December 2012
Idaho Pension Expense ·Cash Basis
TOTAL IDAHO
ACCOUNT~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Pension Expense 930 20,122,085 SO 5.817%1,170,563 4.12.1
Adjustment to Tax:
Schedule M Addition SCHMAT (33,837)SO 5.817%(1,968)
Deferred Income Tax Expense 41110 12,841 SO 5.817%747
Deferred Income Tax Balance 190 (911,061 )SO 5.817%(52,999)
Description of Adjustment:
Per IPUC Order No.32196,this adjustment replaces the accrual pension expense for the 12 months ended December 2012
with the average actual/projected amount funded during the 36 months ended December 2013.
Rocky Mountain Power
Results of Operations -December 2012
Convert Accrual Pension Expense to a Three..Year Cash Basis Average
Cash Basis Pension Expense
Pension Funding -Calendar Year 2011
Pension Funding ~Calendar Year 2012
Pension Funding -Calendar Year 2013
Pension Funding Three-Year Average Ending December 2013
Exclude Mines
Exclude Joint Ventures
Pension Funding to Electric Expense
Accrual Basis Pension Expense
Total Pension Expense
Less:Local 57 Pension Expense
Accrual Basis Pension Expense in Results 12 Mos Ended December 2012
Total Difference
O&M portion
Adjustment to O&M
66,482,100
44,940,000
59,200,000
56,874,033
95.44%
54,279,779
97.16%
36,461,683
(12,149,300)
Page 4.12.1
52,740,419
24,312,383
28,428,036
70.783%
20,122,085 Ref 4.12
Rocky Mountain Power
Idaho Results of Operations ..December 2012
Revenue Sensitive Items!Uncollectibles
PAGE 4.13
TOTAL
ACCOUNI I.Yill2 COMPANY
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Uncollectible Expense
Description of Adjustment:
904 3 (120,120)10 Situs (120,120)4.13.1
This adjusts the uncollectible expense to a 3 year average (December 2010 -December 2012)as ordered by the
Commission in Case No.PAC-E-10-07.
Rocky Mountain Power
Results of Operations -December 2012
Uncollectible Expense
Page 4.13.1
12 ME
Dec 2010
Dec 2011
Dec 2012
904 Expense
678,156
293,938
748,571
GRID West
Amortization
27,162
27,162
Adjusted 904
Expense
650,994
266,776
748,571
General
Business
Revenue
206,560,116
230,208,741
256,145,095
3 Year Average
Uncollectible
Rate Reference
0.315%
0.116%
0.292%
0.241%A
12 Months ended December 2012 Idaho Normalized General Business Revenue
Uncollectible Expense Calculated Using Average Rate
12 Months ended December 2012 Idaho Uncollectible Expense
Adjustment to Reflect Three-Year Average
CY 2012 general business revenues have been adjusted to remove DSM revenues
260,664,009 B
628,451 =A*B
748,571
(120,120)Ref 4.13
Rocky Mountain Power
Idaho Results of Operations ...December 2012
Outside Services
PAGE 4.14
TOTAL IDAHO
ACCOUNl ~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense:
Outside Services Expense 923 113 iD Situs 113 4.14.1
Outside Services Expense 923 (2,059,162)SO 5.817%(119,788)4.14.1
(2,059,050)(119,675)
Description of Adjustment:
Per Idaho Order No.32196,this adjustment averages outside services expense for the 12 months ended December 2010,
December 2011 and December 2012.
Rocky Mountain Power Page 4.14.1
Results of Operations -December 2012
Outside Services Expense
Summary of Outside Services Expense by Year
Year Factor Total
CA
OR 8,195
SO 9,396,107
12 Months Ended December 2010 UT
CA
ID
OR
SO
UT
WA
WYP
12 Months Ended December 2011 WYU
CA
ID
OR
SO
UT
WA
Wyp
12 Months Ended December 2012 WYU
Three-Year Average
Factor
CA
ID
OR
SO
UT
WA
WYP
WYU
Adjustment from December 2012 Actuals
Factor
CA
ID
OR
SO
UT
WA
WYP
WYU
9,404,302
135,188
601
69,703
9,969,205
11,468
764
2,437
693
10,190,059
306,263
131
147,262
12,771,400
40,269
9,851
2,154
589
13,277,918
Total
147,150
244
75,053
10,712,237
17,246
3,538
1,530
428
10,957,427
Total
(159,113)
113 Ref.4.14
(72,208)
(2,059,162)Ref.4.14
(23,024)
(6,312)
(624)
(162)
(2,320,492)
Rocky Mountain Power
Idaho Results of Operations -December 2012
Wind Turbine Oil Change
PAGE 4.15
TOTAL
ACCOUN1 ~COMPANY
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Wind Generation
Adjustment Details:
Projected Wind Oil Change Amount
Normalize over 3 years
Normalized Three Year Average
Year Ended December 2012 Oil Change Costs
Adjustment to Three Year Average
549 3 (737,100)SG-W
Amount
4,729,989
3
1,576,663
2,313,763
(737,100)
(44,810)Below
This adjustment normalizes wind turbine oil change expense included in the year ending December 2012,to a 3 year average.
Rocky Mountain Power PAGE 4.16
Idaho Results of Operations -December 2012
Naughton Unit 3 Write-Off
TOTAL IDAHO
ACCOUN1~COMPANY FACTOR FACTOR °/0 ALLOCATED REF#
Adjustment to Expense:
Remove Naughton U3 Write Off 557 (2,727,669)SG 6.079%(165,821)4.16.1
Add Amortization of Development Costs 407 3 239,514 10 Situs 239,514 4.16.2
Adjustment to Rate Base:
Adj Development Cost to pro forma amount 182M 3 239,514 ID Situs 239,514 4.16.2
Adjustment to Tax:
Schedule M Addition SCHMAT 3 239,514 10 Situs 239,514
Deferred Income Tax Expense 41110 3 (90,898)ID Situs (90,898)
Deferred Income Tax Balance 283 3 (90,898)10 Situs (90,898)
Description of Adjustment:
This adjustment removes the Naughton 3 expenses for calendar year 2012.This adjustment also includes an annual
amortization level of Idaho's share of the Naughton Unit 3 development costs.Deferral of these costs was approved by
the Commission in PAC-E-12-07,order No.32691
Rocky Mountain Power
Results of Operations -December 2012
Naughton Unit 3 Write Off
Page 4.16.1
Year
2012
2012
2012
2012
2012
2012
2012
Period
006
006
006
010
010
010
010
Ref Doc Number
122998668
123225100
123225100
123710844
123710844
123710844
123710844
FERC Account Text
5570000 Clear Write-Off Asset Generation SNAU/2009/C/071
5570000 Clear Write-Off Asset Gener SNAU/2009/C/071
5570000 Clear Write-Off Asset Gener SNAU/2009/C/071
5570000 Clear Write-Off Asset Gener SNAU/2009/C/071 All
5570000 Clear Write-Off Asset Gener SNAU/2009/C/071 WA
5570000 Clear Write-Off Asset Gener SNAU/2009/C/071 OR
5570000 Clear Write-Off Asset Gener SNAU/2009/C/071 FERC
Factor
SG
SG
SG
SG
SG
SG
SG
Amount
628,888
2,043,914
(17,262)
27,761.00
17,486.20
998.95
25,883.00
2,727,669
Ref.4.16
Rocky Mountain Power
Results of Operations -December 2012
Naughton Unit 3 Write Off
Idaho's Share of the Naughton U3 Development Costs
Amortize CY 2014 -CY 2015
Total Company Amount
Idaho's Share using SG Factor from PAC-E-11-12
Amortization Period
$
Amount
7,914,548
479,027
2 years
Page 4.16,2
Amortization Rate Base
Pro Forma Amount (below)(239,514)239,514
Ref.4.16 Ref.4.16
Beginning Balance Amortization Ending Balance Ref
2014 January 479,027 (19,959)459,068
February 459,068 (19,959)439,108
March 439,108 (19,959)419,149
April 419,149 (19,959)399,189
May 399,189 (19,959)379,230
June 379,230 (19,959)359,271
July 359,271 (19,959)339,311
August 339,311 (19,959)319,352
September 319,352 (19,959)299,392
October 299,392 (19,959)279,433
November 279,433 (19,959)259,473
December 259,473 (19,959)239,514 Above
2015 January 239,514 (19,959)219,554
February 219,554 (19,959)199,595
March 199,595 (19,959)179,635
April 179,635 (19,959)159,676
May 159,676 (19,959)139,716
June 139,716 (19,959)119,757
July 119,757 (19,959)99,797
August 99,797 (19,959)79,838
September 79,838 (19,959)59,878
October 59,878 (19,959)39,919
November ":).Q 01Q (19,959)19)959.....v,v,.....
December 19,959 (19,959)(0)
IDAHO 2010 PROTOCOL Page 5.0 Total
Net PowerCost Adjustments (Tab 5)
TOTAL
5.1 5.2 5.3 5.4
James River SPA Residential
Total Normalized Net PowerCosts Royalty Offset Exchange Uttle Mountain °
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales 7,699,214 7,699,214
5 Other Operating Revenues 133,223 284,483 (151,260)
6 Total Operating Revenues 7,832,43(7,699,214 284,483 (151,260)
7
8 Operating Expenses:
9 Steam Production 3,405,415 3,405,415
10 Nuclear Production
11 Hydro Production
12 Other Power Supply 7,487,851 4,631,073 2,970,973 (114,194)
13 Transmission (256,820) (256,820)
14 Distribution
15 CustomerAccounting
16 CustomerService &Info
17 Sales
18 Administrative &General
19 Total O&M Expenses 10,636,447 7,779,668 2,970,973 (114,194)
20 Depreciation (11,551)(11,551)
21 Amortization
22 Taxes Other Than Income
23 Income Taxes:Federal (932,988)(26,881)95,049 (992,632)(8,525)
24 State (126,778)(3,653)12,916 (134,882)(1,158)
25 Deferred Income Taxes
26 InvestmentTax CreditAdj.
27 Misc Revenue &Expense
28 Total Operating Expenses:9,565,130 7,749,135 107,964 1,843,459 (135,428)
29
30 Operating Rev For Return:(1,732,693)(49,921)176,519 (1,843,459)(15,832)
31
32 Rate Base:
33 Electric Plant In Service (123,804)(123,804)
34 Plant Held for Future Use
35 Misc Deferred Debits
36 Elec PlantAcq 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:(123,804)(123,804)
45
46 Deductions:
47 Accum Prov For Depree 135,513 135,513
48 Accum Prov For Amort
49 Accum Def IncomeTax
50 Unamortized ITC
51 CustomerAdv ForConst
52 Customer Service Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:135,513 135,513
56
57 Total Rate Base:11,709 11,709
58
59
60 Estimated ROE impact -0.440%/-0.013%0.045%-0.468%-0.004%0.000%0.000%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (2,792,459)(80,454)284,483 (2,970,973)(25,515)
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule"M"Additions
71 Schedule "M"Deductions
72 Income Before Tax (2,792,459)(80,454)284,483 (2,970,973)(25,515)
73
74 State Income Taxes (126,778)(3,653)12,916 (134,882)(1,158)
75
76 Taxable Income (2,665,681)(76,802)271,568 (2,836,091 )(24,356)
77
78 Federal Income Taxes (932,988)(26,881)95,049 (992,632)(8,525)
Rocky Mountain Power PAGE 5.1
Idaho Results of Operations -December 2012
Net Power Costs
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Sales for Resale (Account 447)
Existing Firm PPL 447NPC 3 26,195,339 SG 6.079%1,592,473
Existing Firm UPL 447NPC 3 32,300,317 SG 6.079%1,963,609
Post-Merger Firm 447NPC 3 68,152,310 S8 6.079%4,143,132
Non-Firm 447NPC 3 SE 6.324%
Total Sales for Resale 126,647,966 7,699,214 5.1.1
Adjustment to Expense:
Purchased Power (Account 555)
Existing Firm Demand PPL 555NPC 3 2,029,353 SG 6.079%123,369
Existing Firm Demand UPL 555NPC 3 54,056,095 SG 6.079%3,286,191
Existing Firm Energy 555NPC 3 23,822,898 SE 6.324%1,506,592
Post-merger Firm 555NPC 3 50,593,031 SG 6.079%3,075,664
Secondary Purchases 555NPC 3 3,905,925 SE 6.324%247,016
Other Generation 555NPC 3 3,401,642 5G 6.079%206,793
Total Purchased Power Adjustments:137,808,945 8,445,625 5.1.1
Wheeling Expense (Account 565)
Existing Firm PPL 565NPC 3 25,405,867 58 6.079%1,544,480
Existing Firm UPL 565NPC 3 SG 6.079%
Post-merger Firm 565NPC 3 (29,092,686)SG 6.079%(1,768,610)
Non-Firm 565NPC 3 (516,909)SE 6.324%(32,690)
Total Wheeling Expense Adjustments:(4,203,728)(256,820)5.1.1
Fuel Expense (Accounts 501, 503,547)
Fuel -Overburden Amortization -10 501 NPC 3 (6,819)10 Situs (6,819)
Fuel -Overburden Amortization -WY 501 NPC 3 (21,109)Wy Situs
Fuel Consumed -Coal 501 NPC 3 64,224,011 SE 6.324%4,061,612
Fuel Consumed -Gas 501 NPC 3 (12,844,404)SE 6.324%(812,297)
Steam from Other Sources 503NPC 3 (120,947)SE 6.324%(7,649)
Natural Gas Consumed 547NPC 3 (65,688,807)SE 6.324%(4,154,248)
Simple Cycle Combustion Turbines 547NPC 3 (3,656,462)SE 6.324%(231,240)
Cholla /APS Exchange 501 NPC 3 2,697,095 SE 6.324%170,568
Total Fuel Expense Adjustments:(15,417,443)(980j072)5.1.1
Total Power Cost Adjustment (8,460,192)(490,481 )5.1.1
Post-merger Firm Type 1 555NPC 3,806,476 SG 6.079%231,404 5.1.1
Remove Power Cost Deferrals 555NPC 5,585,102 SG 6.079%339,531 5.1.1
9,391,578 570,935
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 12 month period ending December 2013.The GRID study for this adjustment is based on temperature adjusted normalized
loads for the 12 months ended December 2012.
Rocky Mountain Power
Results of Operations·December2012
Net PowerCost Adjustment
Description Account
(1)(2)(3)(4)(5)(6)(7)
Total Remove Non·NPCI Unadjusted Type 1 Type 1 Type 3 Type 3
Account NPC Mechanism NPC Adjustments Normalized NPC Pro FonnaNPC Adjustment
(8 Tabs)Accruals (1)+(2)(3)+(4)(6)•(5)
2010
Protocol
Factor
Sales for Resale (Account 447)
Existing Firm Sales PPL
Existing Firm Sales UPL
Post-merger Firm Sales
Non-firm Sales
Transmission Services
On-system Wholesale Sales
Total Revenue Adjustments
Purchased Power (Account 555)
Existing Firm Demand PPL
Existing Firm Demand UPL
Existing Firm Energy
Post-merger Firm
Secondary Purchases
Seasonal Contracts
Wind Integration Charge
BPA Regional Adjustments
Post-merger Firm Type 1
Total Purchased PowerAdjustment
Wheeling (Account 565)
Existing FirmPPL
Existing FirmUPL
Post-merger Firm
Non-firm
Total Wheeling Expense Adjustment
447.12
447.122
447.13,447.14,447.2,447.61,447.62
447.5
447.9
447.1
555.66
555.68
555.65,555.69
555,555.55,555.61,555.62,555.63, 555.64, 555.67,555.8
555.7,555.25
555.11, 555.12,555.133
565.26
565.27
565.0,565.46,565.1
565.25
319,805,091
88,323
10,676,211
330,569,624
571,493,322
(3,905,925)
(32,166,510)
535,420,887
134,669,374
7,455,741
142,125,115
(88,323)
(10,676,211)
(10,764,533)
5,585,102
32,166,510
37,751,612
319,805,091
319,805,091
577,078,424
(3,905,925)
573,172,498
134,669,374
7,455,741
142,125,115
3,806,476
3,806,476
319,805,091
319,805,091
577,078,424
(3,905,925)
3,806,476
576,978,975
134,669,374
7,455,741
142,125,115
26,195,339 26,195,339 SG
32,300,317 32,300,317 5G
387,957,401 68,152,310 5G
SE
S
S
446,453,057 126,647,966
2,029,353 2,029,353 SG
54,056,095 54,056,095 SG
23,822,898 23,822,898 SE
631,477,931 54,399,507 SG
3,905,925 SE
3,401,642 3,401,642 5G
5
(3,806,476)5G
T14,787,920 137,808,945
25,405,867 25,405,867 SG
5G
105,576,688 (29,092,686)SG
6,938,832 (516,909)SE
137,921,387 (4,203,728)
(17,945,212)1,100,641,947 1,100,641,947 1,085,224,504 {1?_A1]-,-44~
Fuel Expense (Accounts 501,503 and 547)
Fuel -Overburden Amortization -Idaho
Fuel-Overburden Amortization -Wyoming
Fuel Consumed -Coal
Fuel Consumed -Gas
Steam From OtherSources
Natural Gas Consumed
Simple CycleCombustion Turbines
Cholia/APS Exchange
Miscellaneous Fuel Costs
Total Fuel Expense
NetPower Cost
501.12
501.12
501.1
501.35
503
547
547
501.1,501.2,501.45
501,501.2,501.3,501.4,501.45,501.5,501.51
6,819
21,109
661,753,722
14,775,251
3,937,027
355,092,449
9,415,092
55,640,479
17,945,212
1,118,587,159
1,465,563,536
(17,945,212)
30,570,933
6,819
21,109
661,753,722
14,775,251
3,937,027
355,092,449
9,415,092
55,640,479
1,496,134,469 3,806,476
Ref 5.1
6,819
21,109
661,753,722
14,775,251
3,937,027
355,092,449
9,415,092
55,640,479
1,499,940,946
725,977,733
1,930,847
3,816,080
289,403,641
5,758,630
58,337,574
1,491,480,754
Ref5.1.3
(6,819)
(21,109)
64,224,011
(12,844,404)
(120,947)
(65,688,807)
(3,656,462)
2,697,095
(8,460,192)
Ref 5.1
IOU
WYP
SE
SE
SE
SE
SE
SE
SE
NPC Mechanism Accruals (included in column 2)(5,585,102)
Unadjusted NPC 1,490,549,367
Ref.2.2 line 66
Page 5.1.1
Rocky Mountain Power
Period Ending
Oec-13
Study Results
MERGED PEAK/ENERGY SPLIT
($)
Page 5.1.2
SPECIAL SALES FOR RESALE
Pacific Pre Merger
Post Merger
Utah Pre Merger
NonFirm Sub Total
TOTAL SPECIAL SALES
Merged Pre-Merger Pre-Merger
01/13-12/13 Demand I;:nergy NPn-Firm Post-Merger
26,195,339 26,195,339
387,957,401 387,957,401
32,300,317 32,300,317
--------..._..._-_...----_....-----------------_...-._-_......_---....-----_........--_...._-_...__...__......_-------------------------
446,453,057 58,495,657 387,957,401
5,922,770 5,922,770
5,763,000 5,763,000
19,999,999 19,999,999
4,940,853 4,940,853
20,598,497 20,598,497
40,244,943 40,244,943
10,491,879 10,491,879
13,732,850 13,732,850
10,044,130 10,044,130
1,416,800 1,416,800
5,400,000 5,400,000
369,600 369,600
6,390,608 61390,608
PURCHASED POWER &NET INTERCHANGE
BPA Peak Purchase
Pacific Capacity
Mid Columbia
Mise/Pacific
Q.F.Contracts/PPL
Small Purchases west
Pacific Sub Total
Gemstate
GSLM
QF Contracts/UPL
IPP Layoff
Small Purchases east
UP&L to PP&L
Utah Sub Total
APS Supplemental p27875
Avoided Cost Resource
Blanding Purchase p379174
BPA Reserve Purchase
Chehalis Station Service
Combine Hills Wind p160595
Deseret Purchase p194277
Georgia-Pacific Camas
Hermiston Purchase p99563
Hurricane Purchase p393045
Idaho Power p278538
Kennecott Generation Incentive
LADWP p491303-4
MagCorp p229846
MagCorp Reserves p510378
Nucorp346856
P4 Production p137215/p145258
Rock River Wind p100371
Roseburg Forest Products p312292
Three Buttes Wind p460457
Top ofthe World Wind p522807
Tri·State Purchase p27057
West Valley Toll
Wolverine Creek Wind p244520
BPA So.Idaho p64885/p83975/p647C
Cargill p483225/s6 p485390/s89
PSCo Exchange p340325
Shell p489963/s489962
Seasonal Purchased Power
Constellation 2013-2016
(1,901,792)
336,000
60,955,712
59,389,920
3,173,700
94,950,458
32,300,317
62,635
130,487,110
943,320
30,616
4,297,312
33,967,968
6,802,482
95,681,731
124,940
(570,538)
69,674
2,530,217
2,029,353
21,755,778
32,300,317
54,056,095
(1,331,254)
266,326
12,327,587
11,262,659
3,173,700
9,323,905
62,635
12,560,240
46,097,908
63,870,775
63,870,775
943,320
30,616
4,297,312
33,967,968
6,802,482
95,681,731
124,940
Rocky Mountain Power
Period Ending
Dec-13
Page 5.1.3
Study Results
MERGED PEAK/ENERGY SPLIT
($)
Short Term Firm Purchases
Merged
01/13-12/13
234,344,947
Pre-Merger
Demand
Pre-Merger
Energy Post-M~
234,344,947
New Firm Sub Total
Integration Charge
Non Firm Sub Total
TOTAL PURCHASED PW &NET INT.
WHEELING &U.OF F.EXPENSE
Pacific Firm Wheeling and Use of Facilitil
Utah Firm Wheeling and Use of Facilities
Post Merger
Nonfirm Wheeling
TOTAL WHEELING &U.OF F.EXPENSE
THERMAL FUEL BURN EXPENSE
Carbon
Cholla
Colstrip
Craig
Chehalis
Currant Creek
Dave Johnston
Gadsby
Gadsby CT
Hayden
Hermiston
Hunter
Huntington
Jim Bridger
Lake Side
Lake Side 2
Little Mountain
Naughton -Gas
Naughton
Wyodak
TOTAL FUEL BURN EXPENSE
OTHER GENERATION EXPENSE
Blundell
TOTAL OTHER GEN.EXPENSE
521,509,248
3,401,642
714,787,920
25,405,867
105,576,688
6,938,832
137,921,387
24,138,805
58,337,574
15,110,891
24,288,574
57,739,553
69,968,018
61,607,737
1,930,847
5,758,630
13,970,763
57,997,906
156,048,394
104,418,327
202,525,461
103,698,164
104,616,076
19,252,705
1,081,408,425
3,816,080
3,816,080
56,085,449
25,405,867
25,405,867
23,822,898
521,509,248
3,401,642
634,879,573
105,576,688
6,938,832
6,938,832 105,576,688
24,138,805
58,337,574
15,110,891
24,288,574
57,739,553
69,968,018
61,607,737
1,930,847
5,758,630
13,970,763
57,997,906
156,048,394
104,418,327
202,525,461
103,698,164
104,616,076
19,252,705
1,081,408,425
3,816,080
3,816,080
NET POWER COST 1,491,480,754
Ref 5.1.1
22,995,659 23,822,898 1,092,163,337 352,498,860
Rocky Mountain Power
Results of Operations -December 2012
Net Power Cost Adjustment
Amounts removed from accounts for consistency with GRID
Non-Net Power Costs
Sales for Resale (Account 447)
Transmission Services -revenues received not included in GRID
On System Wholesale sales -these are not included in GRID
Purchased Power (Account 555)
SPA regional adjustments -these are credits that are passed
to customers in the northwest and are not included in GRID
Fuel Expense (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 Deferral
Page 5.1.4
88,323
10,676,211
10,764,533 Ref 5.1.1
3,174,746
325,806
3,500,552
5,976,923
397,291
7,403,014
291,484
375,949
14,444,660
17,945,212 Ref 5.1.1
(5,585,102)Ref 5.;
(30,570,933)Ref 5.1.1
Rocky Mountain Power
Idaho Results of Operations -December 2012
James River Royalty Offset
PAGE 5.2
ACCOUNT IYQg
IDAHO
FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Revenue:
Other Electric Revenue
Adjustment Detail:
James River Offset
Capital Recovery
Major Maintenance Allowance
Total Offset
Description of Adjustment:
456 3
TOTAL
COMPANY
4,679,599
12 Months Ended
December 2013
4,095,230
584,369
SG 284,483 Below
Above
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 20-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 12 month period ending December 2013,the same
period used in determining pro forma net power costs in this filing.
Rocky Mountain Power PAGE 5.3
Idaho Results of Operations -December 2012
SPA Residential Exchange
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense:
Purchased Power Expense 555 22,234,595 OR Situs 5.3.1
Purchased Power Expense 555 6,960,942 WA Situs 5.3.2
Purchased Power Expense 555 2,970,973 iD Situs 2,970,973 5.3.3
32,166,510 2,970,973
Description of Adjustment:
The Company receives a monthly purchase power credit from Bonneville Power Administration (BPA).This credit is treated as
a 100°10 pass-through to eligible customers.Both a revenue credit and a purchase power expense credit is posted to
unadjusted results which must be removed for normalized results.This adjustment reverses the SPA purchase power expense
credit recorded.The Revenue Normalizing adjustment No. 3.2 removes the revenue credit passed onto customers.
Rocky Mountain Power
Results of Operations ..December 2012
SPA Residential Exchange
Account 505201
Oregon
12 Months Ended Decem ber 2012 Expense 22,234,595
Ref 5.3
Page 5.3.1
VVII Ii./o;;lIIy code
8usiness area
1888
2813
Reg BiB lntchgRecl
PaclTiCol'p
22,234,594.74""
22t2341594,74­
22j 234,594;74..
22,234;594,74-
Rocky Mountain Power
Results of Operations -December 2012
SPA Residential Exchange
Account 505202
Washington
12 Months Ended December 2012 Expense
545.'25S.06~
581.2BO.82~
6.695,99~
462,121,47·
516.619,78~
775,933,87~
4,103.290.09­
4,689,570.91­
5;2061266.90~
5,66B.388<37~
6,1B5.00lL15~
6,960.942,02~
6;960,942,02~
6,960,942.02­
6,960,942.02~
6,960.942.02~
6,9EiO,942.02-
6,960,942
Ref 5.3
Page 5.3.2
Rocky Mountain Power
Results of Operations -December 2012
SPA Residential Exchange
Account 505204
Idaho
12 Months Ended December 2012 Expense 2,970,973
Ref 5.3
Page 5.3.3
Rocky Mountain Power PAGE 5.4
Idaho Results of Operations -December 2012
little Mountain
TOTAL IDAHO
ACCOUNT IYlli2 COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Other Electric Revenue 456 3 (2,488,149)SG 6.079%(151,260)5.4.1
Adjustment to Expense:
Generation Expense 548 3 (811,532)SG 6.079%(49,335)5.4.1
Misc Other Generation Expense 550 3 (936,500)SG 6.079%(56,932)5.4.1
Mise Other Generation Expense 554 3 (79,459)SG 6.079%(4,830)5.4.1
Other Expenses 557 3 (50,946)S8 6.079%(3,097)5.4.1
(1,878,436)(114,194)
Adjustment to Depreciation Expense:
Depreciation Expense 4030P 3 (179,868)5G 6.079%(10,935)5.4.1
Depreciation Expense 403362 3 (6,595)UT Situs 5.4.1
Depreciation Expense 403GP 3 (10,140)SG 6.079%(616)5.4.1
(196,603)(11 ,551)
Adjustment to Rate Base:
Electric Plant in Service 343 3 (1,709,924)SG 6.079%(103,950)5.4.1
Electric Plant in Service 362 3 (317,411)UT Situs 5.4.1
Electric Plant in Service 397 3 (326,588)SG 6.079%(19,854)5.4.1
(2,353,923)(123,804)
Depreciation Reserve 1080P 3 2,058,285 SG 6.079%125,128 5.4.1
Depreciation Reserve 108362 3 154,848 UT Situs 5.4.1
Depreciation Reserve 108GP 3 170,835 SG 6.079%10,385 5.4.1
2,383,968 135,513
Description of Adjustment:
The Company has provided both electricity and steam from the Little Mountain plant to the Great Salt Lake Minerals Company
(GSL)since 1968.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.In December 2011 a new sales agreement was signed between the Company and GSL for
the Company to continue to provide steam supply service to GSL.The Company currently plans to operate the steam boilers
through January 2013 and will then initiate tear-down.This adjustment removes the steam revenue and related O&M expense
after January 2013.This also adjusts the plant and depreciation balances to reflect the January 2013 retirement of the plant.
Rocky Mountain Power
Results of Operations ...December 2012
little Mount.ain
Remove Little Mountain Revenue/O&M Expense
12 ME 12 ME
Description FERC Acct Factor Dec 2012 Dec 2013 Adjustment Ref.
Steam Revenue 456 SG 2,488,149 -(2,488,149)Ref 5.4
Generation Expense 548 SG 811,532 -(811,532)Ref 5.4
Rents Other Generation 550 SG 936,500 -(936,500)Ref 5.4
Mise Other Generation Expense 554 SG 79,459 -(79,459)Ref 5.4
Other Expenses 557 SG 50,946 -(50,946)Ref 5.4
Remove Little Mountain Plant Depreciation Expense
12 ME 12 ME
Description FERC Acct Factor Dec 2012 Dec 2013 Adjustment Ref.
Depreciation Expense -Other Plant 4030P SG 179,868 -(179,868)Ref 5.4
Depreciation Expense -Distribution Plant 403362 UT 6,595 -(6,595)Ref 5.4
Depreciation Expense -General Plant 403GP SG 10,140 -(10,140)Ref 5.4
Total 196,603 -(196,603)
Remove Little Mountain Plant Balances
Balance Balance
Description FERC Acct Factor Dec 2012 Dec 2013 Adjustment Ref.
Electric Plant in Service -Other 343 SG 1,709,924 -(1,709,924)Ref 5.4
Electric Plant in Service -Distribution 362 UT 317,411 -(317,411)Ref 5.4
Electric Plant in Service -General 397 SG 326,588 -(326,588)Ref 5.4
Depreciation Reserve 1080P SG (2,058,285)-2,058,285 Ref 5.4
Depreciation Reserve 108362 UT (154,848)-154,848 Ref 5.4
Depreciation Reserve 108GP SG (170,835)-170,835 Ref 5.4
Page 5.4.1
IDAHO 2010 PROTOCOL Page 6.0 Total
Depreciation &Amortization (Tab 6)
TOTAL
6.1 6.2 6.3 6.4 6.5 6.6
Populus to
Depreciation &Depreciation &Proposed Proposed Terminal ~
Amortization Amortization Hydro Depreciation Rates Depreciation Deferred
Total Normalized Expense Reserve Decommissioning ~Expense Rates -Reserve Depreciation
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 Productjon
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 CustomerAccounting
16 CustomerService &Info
17 Sales
18 Administrative &General
19 Total O&M Expenses
20 Depreciation 5,589,466 869,135 4,416,780 303,551
21 Amortization 26,585 26,585
22 Taxes Other Than Income
23 Income Taxes:Federal (462,103)(299,269)(61,415)(101,419)
24 State (62,792)(40,666)(8,345)(13,781)
25 Deferred Income Taxes (1,606,452)69,760 (1,676,212)
26 InvestmentTax Credit Adj.
27 Mise Revenue &Expense
28 Total Operating Expenses:3,484,704 555,785 2,740,568 188,350
29
30 Operating Rev For Return:(3,484,704)(555,785)(0)(2,740,568)(188,350)
31
32 Rate Base:
33 Electric Plant In Service
34 PlantHeldfor Future Use
35 MiseDeferred Debits
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material &Supplies
41 Working Capital
42 Weatherization Loans
43 Mise Rate Base
44 Total Electric Plant
45
46 Deductions:
47 Accum Prov For Depree (2,660,006)(418,114)(33,502)(2,208,390)
48 Accum Prov For Amort (5,732)(5,732)
49 Accum DefIncome Tax 1,606,452 (69,760)1,676,212
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Servjce Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:(1,059,286)(423,846)(103,262)1,676,212 (2,208,390)
56
57 Total Rate Base:(1,059,286)(423,846)(103,262)1,676,212 (2,208,390)
58
59
60 Estimated ROE impact ~0.864%·0.141%0.008%0.002°/0 ~0.727%0.044%-0.048%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (5,616,051)(895,720)(4,416,780)(303,551)
67 Other Deductions
68 Interest(AFUDC)
69 Interest
70 Schedule "M"Additions 4,416,780 4,416,780
71 Schedule "M"Deductions 183,817 183,817
72 Income Before Tax (1,383,088)(895,720)(183,817)(303,551)
73
74 State Income Taxes (62,792)(40,666)(8,345)(13,781)
75
76 Taxable Income (1,320,295)(855,054)(175,471)(289,769)
77
78 Federal Income Taxes (462,103) (299,269)(61,415)(101,419)
Rocky Mountain Power PAGE 6.1
Idaho Results of Operations ..December 2012
Depreciation &Amortization Expense
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Steam Production 403SP 2 3!589,513 SG 6.0790/0 218,215
Hydro Production 403HP 2 1,255,120 SG-P 6.0790/0 76,302
Hydro Production 403HP 2 245,861 SG-U 6.079°/0 14,946
Other Production 4030P 2 239,673 SG 6.079%14,570
Transmission 403TP 2 1,804,918 SG 6.079%109,725
Distribution -California 403364 2 541 CA Situs
Distribution -Oregon 403364 2 90,681 OR Situs
Distribution -Washington 403364 2 9,597 WA Situs
Distribution -Utah 403364 2 469,394 UT Situs
Distribution -Idaho 403364 2 80 ID Situs 80
Distribution -Wyoming 403364 2 32,175 Wy Situs
General Plant -California 403GP 2 7,534 CA Situs
General Plant -Oregon 403GP 2 114,984 OR Situs
General Plant -Washington 403GP 2 17,266 WA Situs
General Plant -Utah 403GP 2 127J974 UT Situs
General Plant -Idaho 403GP 2 15,742 10 Situs 15,742
General Plant -Wyoming 403GP 2 109,930 WY Situs
General Plant 403GP 2 38,230 SO 5.817°/0 2,224
General Plant 403GP 2 191,323 SG 6.079%11,631
General Plant 403GP 2 2,150 SE 6.3240/0 136
Intangible Plant 4041P 2 847 SO 5.817%49
Intangible Plant 4041P 2 6,896 ID Situs 6J896
Intangible Plant 4041P 2 228,792 5G 6.079°/0 13,909
Intangible Plant 4041P 2 4,501 OR Situs
8,603,722 484,424 6.1.1
Steam Production 403SP 3 556,809 5G 6.079°/0 33,850
Hydro Production 403HP 3 519,075 SG-P 6.079°10 31,556
Other Production 4030P 3 83,197 5G 6.079°/0 5,058
Transmission 403TP 3 5,378,469 5G 6.079°/0 326,969
Distribution -Oregon 403364 3 49,703 OR Situs
Distribution -Utah 403364 3 109,710 UT Situs
General Plant -Oregon 403GP 3 162,918 OR Situs
General Plant -Utah 403GP 3 128,454 UT Situs
Geneial Plant AA')r--rl 3 133,765 SG 6.079%8,132,+V.,)\,,;Jr
Intangible Plant 4041P 3 98,527 SO 5.817°10 5,732
7,220,627 411,296 6.1.1
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 8.5.
Rocky Mountain Power
Results of Operations -December 2012
Incremental Depreciation Expense
Jan12 to Dec12 Incremental Jan13 to Dec13 Incremental
Plant Depreciation Depreciation Plant Additions Expense on Plant Additions Expenseon Total Depreciation
Description Account Account Factor Rate Included in Adj Months Plant Adds.Included in Adj Months PlantAdds.Included in Adj
Steam Production Plant:
Various 312 403SP SG 2.400%129,616,553 6 1,555,363 46,401,774 6 556,809 2,112,172
Various 312 403SP SSGCH 1.509%6 6
Naughton U1 Flue Gas Desulfurization Sys 312 403SP SG 2.400%118,526,381 5.5 1,303,760 6 1,303,760
OJ U4 302 &PM Emission Cntd Upgrades 312 403SP SG 2.400%104,343,706 3.5 730,389 6 730,389
Total Steam Plant 352,486,640 3,589,513 46,401,774 556,809 4,146,321
Hydro Production Plant:
Various 332 403HP SG-P 1.904%131,837,774 6 1,255,120 54,523,652 6 519,075 1,774,195
Various 332 403HP SG-U 2.768%17,767,223 6 245,861 6 245,861
Total Hydro Plant 149,604,997 1,500,981 54,523,652 519,075 2,020,056
Other Production Plant:
Various Wind Other 343 4030P SG-W 4.042%6 6
Various 343 4030P SG 2.570%18,648,828 6 239,673 6,473,540 6 83,197 322,871
Total Other Plant 18,648,828 239,673 6,473,540 83,197 322,871
Transmission Plant:
Various 355 403TP SG 1.882%191,778,833 6 1,804,918 105,198,008 6 990,066 2,794,985
Mona -Limber -Oquirrh500/345 kV line 355 403TP SG 1.882%6 373,026,399 7.5 4,388,402 4,388,402
TotalTransmission Plant 191,778,833 1,804,918 478,224,406 5,378,469 7,183,387
Distribution Plant:
California 364 403364 CA 2.891%37,430 6 541 6 541
Oregon 364 403364 OR 2.840%6,385,565 6 90,681 3,500,000 6 49,703 140,384
Washington 364 403364 WA 3.115%616,102 6 9,597 6 9,597
Utah 364 403364 UT 2.478%37,886,956 6 469,394 8,855,208 6 109,710 579,105
Idaho 364 403364 lO 2.575%6,184 6 80 6 80
Wyoming 364 403364 wyp 2.837%2,268,244 6 32,175 6 32,175
Total Distribution Plant 47,200,482 602,468 12,355,208 159,413 761,882
General Plant:
California 397 403GP CA 2.302%654,524 6 7,534 6 7,534
Oregon 397 403GP OR 2.621%8,773,638 6 114,984 12,431,163 6 162,918 277,901
Washington 397 403GP WA 3.496%987,654 6 17,266 6 17,266
Utah 397 403GP UT 2.333%10,968,844 6 127,974 11,009,993 6 128,454 256,428
Idaho 397 403GP ID 2.336%1,347,707 6 15,742 -6 15,742
Wyoming 397 403GP Wyp 3.775%5,824,149 6 109,930 6 109,930
General 397 403GP SO 6.178%1,237,611 6 38,230 6 -38,230
General 397 403GP SE 3.380%127,210 6 2,150 6 2,150
General 397 403GP SG 3.457%11,069,945 6 191,323 7,739,634 6 133,765 325,088
Total General Plant 40,991,282 625,133 31,180,790 425,137-1,050,270
Mining Plant:
Coal Mine 399 403MP SE 3.592%6 11,049,000 6 198,446 198,446
Total Mining Plant 11,049,000 198,446 198,446
IntangiblePlant:
General 303 4041P SO 5.291%32,012 6 847 3,724,000 6 98,527 99,374
General 303 4041P 10 0.515%2,675,727 6 6,896 6 6,896
General 303 4041P UT 0.413%62 6 0 6 °General 303 4041P WA 0.000%874,685 6 6
General 303 4041P SG 4.659%9,822,330 6 228,792 6 228,792
General 303 404lP OR 0.374%2,404,574 6 4,501 6 4,501
General 303 404JP CA 0.000%143,071 6 6 -Total Intangible Plant 15,952,462 241,035 3,724,000 98,527 339,563
-Total Electric Plantin Service 816,663,525 8,603,722 643,932,370 7,419,073 16,022,795
Ref#8.5.2 Reffl 8.5.2
TotalWithout Mining 8,603,722 7,220,627 15,824,349
Reffl6.1 Reffl6.1
Page 6.1.1
Rocky Mountain Power PAGE 6.2
Idaho Results of Operations -December 2012
Depreciation &Amortization Reserve
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Reserve
Steam Production 108SP 3 (556,809)SG 6.079%(33,850)
Hydro Production 108HP 3 (519,075)SG-P 6.079%(31,556)
Other Production 1080P 3 (83,197)SG 6.0790/0 (5,058)
Transmission 108TP 3 (5,378,469)5G 6.0790/0 (326,969)
Distribution -Oregon 108364 3 (49,703)OR Situs
Distribution -Utah 108364 3 (109,710)UT Situs
General Plant -Oregon 108GP 3 (162,918)OR Situs
General Plant -Utah 108GP 3 (128,454)UT Situs
General Plant 108GP 3 (133,765)5G 6.079%(8,132)
Mining Plant 108MP 3 (198,446)SE 6.324%(12,550)
Intangible Plant 1111P 3 (98,527)SO 5.817%(5,732)
(7,419,073)(423,846)6.2.1
Description of Adjustment:
This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added
to rate base in adjustment 8.5.
Rocky Mountain Power
Results of Operations -December2012
Incremental Accumulated Reserve
Jan13 to Dec13 Jan13to Dec13
Plant Reserve Depreciation Plant Additions Incremental Reserve Total Reserve
Description Account Account Fact.or Rate Included in Adj Months on PlantAdds Addedin Adj
Steam Production Plant:
Various 312 108SP SG 2.400%46,401,774 6 (556,809)(556,809)
Various 312 108SP SSGCH 1.509%
Naughton U1 Flue GasDesulfurization Sys 312 108SP SG 2.400%
OJ U4 S02 &PM Emission CntrlUpgrades 312 108SP SG 2.400%
Total Steam Plant ~~--46-:-4(f1,774 (S56j309i (556,809)
HydroProduction Plant:
Various 332 108HP SG-P 1.904%54,523,652 6 (519,075)(519,075)
Various 332 108HP SG-U 2.768%6
Total Hydro Plant 54,523,652 (519,075)(519,075)
Other Production Plant:
Various Wind Other 343 1080P SG-W 4.042%
Various 343 1080P SG 2.570%6,473,540 6 (83,197)(83,197)
Total OtherPlant 6,473,540 (83,197)(83,197)
Transmission Plant:
Various 355 108TP SG 1.882%105,198,008 6 (990,066)(990,066)
Mona -Umber-Oquirrh 500/345 kVline 355 108TP SG 1.882%373,026,399 7.5 (4,388,402)(4,388,402)
Total Transmission Plant 478,224,406 (5,378,469)(5,378,469)
Distribution Plant:
California 364 108364 CA 2.891%6
Oregon 364 108364 OR 2.840%3,500,000 6 (49,703)(49,703)
Washington 364 108364 WA 3.115%6
Utah 364 108364 UT 2.478%8,855,208 6 (109,710)(109,710)
Idaho 364 108364 10 2.575%6
Wyoming 364 108364 Wyp 2.837%6
TotalDistribution Plant 12,355,208 (159,~f13f (159,413)
General Plant:
California 397 108GP CA.2.302%6
Oregon 397 i08GP OE 2.621%12,431,163 6 (162,918)(162,918)
Washington 397 i08GP WI....3.496%6
Utah 397 i08GP UT 2.333%11,009,993 6 (128,454)(128,454)
Idaho 397 i08GP ID 2.336%6
Wyoming 397 108GP Wyp 3.775%6
General 397 i08GP SO 6.178%6
General 397 108GP SE 3.380%6
General 397 108GP SG 3.457%7,739,634 6 (133,765){133,765}
TotalGeneralPlant 31,180,790 (425,137)(425,137)
MiningPlant:
Coal Mine 399 108MP SE 3.592%11,049,000 6 (198,446)(198,446)
Total MiningPlant 11,049,000 (198,446)(198,446)
Intangible Plant:
General 303 1111P SO 5.291C'/0 3,724,000 6 (98,527)(98,527)
General 303 1111P 10 0.515%6
General 303 1111P UT 0.413%6
General 303 1111P WA 0.000%6
General 303 1111P SG 4.659%6
General 303 1111P OR 0.374%6
General 303 1111P CA 0.000%6
Total Intangible Plant 3,724,000 (98,527)(98,527)
643,932,370 (7,419,O73){7,419,073)
Reffl 8.5.2 Reffl 6.2
Page 6.2.1
Rocky Mountain Power PAGE 6.3
Idaho Results of Operations -December 2012
Hydro Decommissioning
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense :
Depreciation Expense 403HP 3 675,275 SG-P 6.079%41,051 6.3.1
Depreciation Expense 403HP 3 (675,275)SG-U 6.079%(41,051)
Adjustment to Reserve :
Depreciation Reserve 108HP 3 (551,090)SG-P 6.079%(33,502)6.3.1
Depreciation Reserve 108HP 3 SG-U 6.079%6.3.1
(551,090)(33,502)Below
Adjustment to Tax:
Schedule M Deduction SCHMDT 3 3,023,688 SG 6.0790/0 183,817 6.3.1
Deferred Income Tax Expense 41010 3 1,147,520 SG 6.0790/0 69,760 6.3.1
Deferred Income Tax Balance 282 3 (1,147,520)SG 6.079%(69,760)6.3.1
Adjustment to December 2013 Year-End Balance for Projected Spend I Accrual Detail:
December 2012 Year End Reserve Balance 2,703,073
December 2013 Year End Reserve Balance 2,151,982
Total Adjustment to Reserve (551,090)
Description of Adjustment:
6.3.1
6.3.1
6.3.1
In the current depreciation study approved by the Commission in February 2008 under Idaho Case 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 $19.4 million estimate included the recovery of $6.5
million 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 10 years.This adjustment walks the
depreciation reserve balance to the December 2013 year-end projected level.This adjustment also reflects depreciation
expense associated with changing accruals for east side resources to west side resources starting in July 2012.
Rocky Mountain Power
Results ofOperations ~December 2012
Hydro Decommissioning
Spending,Accruals,and Balances -East Side,West Side,and Total Resources
West Side Spend Accruals Balance
December-11 1,034,853 (185,352)(7,513,987)
January-12 629,272 (185,352)(7,070,068)
February-12 508,069 (185,352)(6,747,351)
March-12 1,145,320 (185,352)(5,787,383)
April-12 2,124,670 (185,352)(3,848,066)
May-12 890,732 (185,352)(3,142,687)
June-12 2,909,337 (185,352)(418,702)
July-12 1,829,256 (297,898)1,112,655
August-12 1,015,770 (297,898)1,830,527
September-12 1,875,035 (297,898)3,407,664
October-12 567,191 (297,898)3,676,957
November~12 (496,451)(297,898)2,882,608
December-12 392,296 (297,898)2,977,006
East Side
December-11
January-12
February-12
March-12
Aprjj-12
May-12
June-12
July-12
August-12
September-12
October-12
November-12
December-12
Spend Accruals
(112,546)
(112,546)
(112,546)
(112,546)
(112,546)
(112,546)
(112,546)
Balance
401,342
288,796
176,250
63,704
(48,841)
(161,387)
(273,933)
(273,933)
(273,933)
(273,933)
(273,933)
(273,933)
(273,933)
Total Resources Spend Accruals Balance
December-11 1,034,853 (297,898)(7,112,645)
January-12 629,272 (297,898)(6,781,272)
February-12 508,069 (297,898)(6,571,101)
March-12 1,145,320 (297,898)(5,723,679)
April-12 2,124,670 (297,898)(3,896,907)
May-12 890,732 (297,898)(3,304,074)
June-12 2,909,337 (297,898)(692,635)
July-12 1,829,256 (297,898)838,722
August-12 1,015,770 (297,898)1,556,594
September-12 1,875,035 (297,898)3,133,731
October-12 567,191 (297,898)3,403,024
November-12 (496,451 )(297,898)2,608,675
December-12 392,296 (297,898)2,703,073 Ref6.3
West Side S.Qend Accruals Balance
January-13 154,404 (297,898)2,833,512
February-13 114,284 (297,898)2,649,898
March-13 1,550,000 (297,898)3,902,000
April-13 428,000 (297,898)4,032,101
May-13 78,000 (297,898)3,812,203
June-13 190,000 (297,898)3,704,305
July-13 38,000 (297,898)3,444,407
August-13 128,000 (297,898)3,274,508
September-13 70,000 (297,898)3,046,610
October-13 32,000 (297,898)2,780,712
November-13 78,000 (297,898)2,560,814
December-13 163,000 (297,898)2,425,916
WestSide
EastSide S..Q.end Accruals Balance
January-13 (273,933)
February-13 -(273,933)
March-13 (273,933)
April-13 -(273,933)
May-13 (273,933)
June-13 (273,933)
July-13 (273,933)
August-13 (273,933)
September-13 (273,933)
October-13 (273,933)
November-13 -(273,933)
December-13 (273,933)
EastSide
Total Resources S..Q.end Accruals Balance
January-13 154,404 (297,898)2,559,579
February-13 114,284 (297,898)2,375,965
March-13 1,550,000 (297,898)3,628,066
April-13 428,000 (297,898)3,758,168
May-13 78,000 (297,898)3,538,270
June-13 190,000 (297,898)3,430,372
July-13 38,000 (297,898)3,170,474
August-13 128,000 (297,898)3,000,575
September-13 70,000 (297,898)2,772,677
October-13 32,000 (297,898)2,506,779
November-13 78,000 (297,898)2,286,881
December-13 163,000 (297,898)2,151,982
Total Resources
12ME Dec 2013 3,023,688 (3,574,779)
Adjustmentto Reserve
2,425,916
(551,090)1 Ref6.3
12 MEDec 2013
Adjustment to Reserve
(273,933)12 ME Dec2013 3,023,688 (3,574,779)
Adjustment to Reserve
2,151,982 I Ref6.3
(551,090)1 Ref 6,3
Tax Schedule MDeduction
Deferred Inc Tax Exp
ADITYE Sal
(3'023,688)]Ref6.3
1,147,520 Ref6.3
(1,147,520)Ref6.3
2013 West Side Accrual
2012 West Side Accrual
Depreciation Expense for Accural
(3,574,779)
(2,899,504)
675,275 Ref6.3
Page 6.3.1
Rocky Mountain Power PAGE 6.4
Idaho Results of Operations -December 2012
Proposed Depreciation Rates -Expense
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense:
Depreciation Expense 403SP 3 11,647,332 SG 6.0790/0 708,067
Depreciation Expense 403SP 3 10,499,762 SG 6.079%638,304
Depreciation Expense 403SP 3 58,239,463 SG 6.079%3,540,507
Depreciation Expense 403SP 3 7,112,238 5G 6.079%432,369
Depreciation Expense 403HP 3 1,601,058 SG-P 6.0790/0 97,332
Depreciation Expense 403HP 3 458,870 SG-U 6.079%27,896
Depreciation Expense 403HP 3 6,916,595 SG-P 6.0790/0 420,475
Depreciation Expense 403HP 3 2,622,587 SG-U 6.0790/0 159,433
Depreciation Expense 4030P 3 (55,756)5G 6.079%(3,390)
Depreciation Expense 4030P 3 6,910,270 5G 6.079%420,091
Depreciation Expense 4030P 3 (14,712,738)SG-W 6.079%(894,420)
Depreciation Expense 4030P 3 530,811 5G 6.079%32,269
Depreciation Expense 403TP 3 (688,821 )5G 6.079%(41,875)
Depreciation Expense 403TP 3 (803,340)SG 6.079%(48,837)
Depreciation Expense 403TP 3 (3,043,971 )SG 6.079%(185,050)
Depreciation Expense 403364 3 (544,982)CA Situs
Depreciation Expense 403364 3 (891,806)10 Situs (891,806)
Depreciation Expense 403364 3 (5,642,858)OR Situs
Depreciation Expense 403364 3 (1,334,133)UT Situs
Depreciation Expense 403364 3 (1,294,812)WA Situs
Depreciation Expense 403364 3 (201,848)Wy Situs
Depreciation Expense 403364 3 (4,162)WY Situs
Depreciation Expense 403GP 3 (5,738)CA Situs
Depreciation Expense 403GP 3 (3,474)CN 3.866%(134)
Depreciation Expense 403GP 3 (7,210)5G 6.079%(438)
Depreciation Expense 403GP 3 (926)5G 6.079%(56)
Depreciation Expense 403GP 3 12,497 ID Situs 12,497
Depreciation Expense 403GP 3 50,533 OR Situs
Depreciation Expense 403GP 3 163 SE 6.324%10
Depreciation Expense 403GP 3 (105,197)SG 6.079%(6,395)
Depreciation Expense 403GP 3 (10,188)SO 5.817%(593)
Depreciation Expense 403GP 3 8,618 SG 6.079%524
Depreciation Expense 403GP 3 1 SG 6.079%0
Depreciation Expense 403GP 3 48,271 UT Situs
Depreciation Expense 403GP 3 (247,862)VVA Situs
Depreciation Expense 403GP 3 (285,929)WY Situs
Depreciation Expense 403GP 3 (60,141 )WY Situs
76,713,176 4,416,780 6.5.1
Adjustment to Tax:
Schedule M Addition SCHMAT 3 76,713,176 ID Situs 4,416,780
Deferred Income Tax Expense 41010 3 (29,113,417)ID Situs (1,676,212)
Deferred Income Tax Balance 282 3 29,113,417 ID Situs 1,676,212
Description of Adjustment:
This adjustment normalizes the depreciation expense to reflect the impact of the proposed depreciation rates which
were filed in Case No.PAC-E-13-2.
Rocky Mountain Power PAGE 6.5
Idaho Results of Operations •December 2012
Proposed Depreciation Rates •Reserve
TOTAL IDAHO
ACCOUNT IYQ.E2 COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Reserve:108SP 3 (5,823,666)5G 6.079%(354~034)
Depreciation Reserve 108SP 3 (5,249,881 )SG 6.079%(319,152)
Depreciation Reserve 108SP 3 (29,119,731 )SG 6.079%(1,770,254)
Depreciation Reserve 108SP 3 (3,556,119)5G 6.079%(216,184)
Depreciation Reserve 108HP 3 (800,529)SG-P 6.079%(48,666)
Depreciation Reserve 108HP 3 (229,435)SG-U 6.079%(13,948)
Depreciation Reserve 108HP 3 (3,458,297)SG-P 6.079%(210,238)
Depreciation Reserve 108HP 3 (1 ,311 ,293)SG-U 6.079%(79,716)
Depreciation Reserve 1080P 3 27,878 SG 6.079%1,695
Depreciation Reserve 1080P 3 (3,455,135)5G 6.079%(210,045)
Depreciation Reserve 1080P 3 7,356,369 SG-W 6.079%447,210
Depreciation Reserve 1080P 3 (265,406)SG 6.079%(16,135)
Depreciation Reserve 108TP 3 344,411 SG 6.079%20,937
Depreciation Reserve 108TP 3 401,670 SG 6.0790;0 24,418
Depreciation Reserve 108TP 3 1,521 ,986 SG 6.079%92,525
Depreciation Reserve 108364 3 272,491 CA Situs
Depreciation Reserve 108364 3 445,903 10 Situs 445,903
Depreciation Reserve 108364 3 2,821,429 OR Situs
Depreciation Reserve 108364 3 667,067 UT Situs
Depreciation Reserve 108364 3 647,406 WA Situs
Depreciation Reserve 108364 3 100,924 WY Situs
Depreciation Reserve 108364 3 2,081 Wy Situs
Depreciation Reserve 108GP 3 2,869 CA Situs
Depreciation Reserve 108GP 3 1,737 eN 3.866%67
Depreciation Reserve 108GP 3 3,605 5G 6.079%219
Depreciation Reserve 108GP 3 463 5G 6.079%28
Depreciation Reserve 108GP 3 (6,249)10 Situs (6,249)
Depreciation Reserve 108GP 3 (25,266)OR Situs
Depreciation Reserve 108GP 3 (81 )SE 6.324%(5)
Depreciation Reserve 108GP 3 52,598 SG 6.079%3,198
Depreciation Reserve 108GP 3 5,094 SO 5.817%296
Depreciation Reserve 108GP 3 (4,309)SG 6.079%(262)
Depreciation Reserve 108GP 3 (1 )5G 6.079%(0)
Depreciation Reserve 108GP 3 (24,136)UT Situs
Depreciation Reserve 108GP 3 123,931 WA Situs
n."""V"'Il,II"""""''''''':4''''''!L.f.:,...."....."0,....",....,,01""'\........,""""01 (\00n 3 ...AI')ACt::.\1\1\.1 C':.&-••_
UvlJlvvlCHIV11 "C;:)CI vc Ivuur 1~.c::.,"Uv vv I .;:)llU~
Depreciation Reserve 108GP 3 30,071 WY Situs
Depreciation Reserve (38,356,588)(2,208,390)6.5.1
Description of Adjustment:
This adjustment normalizes the depreciation reserve to reflect the impact of the proposed depreciation rates which were
filed in Case No.PAC-E-13-02.
Page 6,5.1
Rocky Mountain Power
Idaho Results of Operations ..December 2012
Proposed Depreciation Rates
December 2012 Adjusted
Depreciation Proposed Rate 0/0 Depreciation Accum.
Function Factor Expense Rate Current Rate Change Adjustment Expense Depreciation
OSTP CA 6,579~856 2.651%2.891%~8.283%(544,982)6l034,875 272A91
OSTP 10 7,390,837 2.264%2.575%-12.066%(891,806)6,499,031 445,903
OSTP OR 50,692,061 2.524%2.840%-11,132%(5~642,858)45,049,204 2,821,429
DSTP UT 61,795,484 2.424%2.478%~2.159%(1,334,133)60,461,351 667,067
DSTP WA 12,802,184 2.800%3.115%-10.114%(1,294,812)11,507,373 647,406
DSTP Wyp 14,456,383 2.797%2.8370/0 ~1.396%(201,848)14,254,535 100,924
OSTP WYU 2,878,392 2.974%2.979%-0.145%(4,162)2,874,230 2,081
GNLP CA 290,832 2.257%2.302%~1.973%(5}38)285,094 2,869
GNLP eN 1}30,766 7.829% 7.845%-0.201 %(3,474)1,727,292 1}37
GNLP DGP 121,358 2.725%2.897%-5.941 %(7,210)114,148 3,605
GNLP OGU 138,956 2.1490/0 2.164%-0.667%(926)138,029 463
GNLP 10 832,077 2.371%2.336%1.502%12,497 844,574 (6,249)
GNLP OR 4,572,093 2.650% 2.621%1.105%50,533 4,622,626 (25l266)
GNLP SE 19,716 3.408% 3.380%0.825%163 191878 (81)
GNLP SG 7,730,056 3.4100/0 3.457%-1.361 %(105,197)7,624,859 52,598
GNLP SO 14,733,590 6.174%6.178%~0.069%(10,188)14,723,401 5,094
GNLP SSGCH 133,530 3.157%2.966%6.454%8,618 142,148 (4,309)
GNLP SSGCT 6,070 3.706%3.705%0.021%1 6,071 (1)
GNLP UT 4,574,408 2.358%2.333%1,055%48,271 4,622,679 (24,136)
GNLP WA 1,535,674 2.932%3.4960/0 -16.140%(247,862)1l287,812 123,931
GNLP WYP 2,431 ~520 3.331%3.775%-11,759%(285,929)2,145,590 142,965
GNLP WYU 414,304 2.550%2.983%-14.516%(60,141)354,162 30,071
HYDP DGP 3,387,944 2.315%1.572%47,258%1,601,058 4,989,002 (800,529)
HYDP DGU 978,301 3.251%2.213%46.905%458,870 1,437,171 (229,435)
HYDP SG-P 16,845,614 2,686%1.904%41,059%6,916,595 23,762,209 (3,458,297)
HYOP SG-U 3,721,618 4.718%2.768%70.469%2,622,587 6,344,205 (1,311,293)
OTHP DGU 55,756 0.000%9.825%-100.000%(55l 756)27,878
OTHP 5G 31,996,874 3.126%2,570%21.597%6,910,270 38,907,143 (3,455~135)
OTHP SG-W 80,941,962 3.3070/0 4,042%~18.177%(14,712,738)66,229,224 7,356,369
OTHP SSGCT 2,671,671 3.981% 3.321%19,868%530,811 3~202,482 (265,406)
STMP DGP 20,569,002 3.000%1,916%56.6260/0 11,647,332 32,216,334 (5,823,666)
STMP DGU 23,558,709 2.824%1.953%44.568%10,499,762 34,058,471 (5,249~881 )
STMP SG 95,034,963 3.871%2.400%61.282%58,239,463 153,274,426 (29,119,731 )
STMP SSGCH 7,938,132 2,862%1.509%89.596%7,112,238 15,050,370 (3,556,119)
TRNP DGP 10,871,929 1.820%1.943%~6.336%(688,821 )10,183,108 344,411
TRNP DGU 12,410,658 1.774%1.897%~6.473%(803,340)11,607,318 401,670
TRNP SG 70,710,638 1.8010/0 1.8820/0 ~4.305%(3,043,971 )67,666,666 1,521 ,986
577,553,917 76,713~176 654,267,093 (38,356,588)
Refer Page 6.4 Refer Page 6.5
Rocky Mountain Power
Idaho Results of Operations ..December 2012
Populus to Terminal ..Deferred Depreciation
PAGE 6.6
TOTAL
ACCOUNT ~COMPANY
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Transmission Plant Depreciation 403TP 3 4,993,247 SG 6.0790/0 303,551
Adjustment to Detail:
December 31,2013 Depreciation Balance
Three year amortization
First year of depreciation expense
Description of Adjustment:
14,979,741
3
4,993,247
This adjustment reflects in results effective January 1,2014,one-third of the deferred depreciation expense associated
with the Populus to Terminal transmission line consistent the treatment specified in the stipulation resolving Case No.
PAC-E-11-12.Commission Order No.32432 in this case determined the 27%of the Populus to Terminal transmission
line previously ordered to be classified as Plant Held for Future Use to be used and useful and included in rates on or
after January 1,2014.
IDAHO 2010 PROTOCOL Page 7.0 Total
Tax Adjustments (Tab 7)
TOTAL
7,1 7.2 7.3 7.4 7.5 7.6
Accumulated IdahoState Post Retirement
PropertyTax Renewable Energy Deferred Income InvestmentTax Benefits Tax
Total Normalized Interest True Up Expense Tax Credit Tax Balance Credit Deferral
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 204,998 204,998
19 Total O&M Expenses 204,998 204,998
20 Depreciation
21 Amortization
22 Taxes Other Than Income 381,063 359,541
23 Income Taxes:Federal (669,557)(47,919)(120,126)(425,830)(68,492)
24 State (33,119)(6,511)(16,323)(9,307)
25 Deferred IncomeTaxes
26 InvestmentTax Credit Adj.4,579 4,579
27 Misc Revenue &Expense
28 Total Operating Expenses:(112,035)(54,430)223,092 (425,830)4,579 127,199
29
30 Operating Rev ForReturn:112,035 54,430 (223,092)425,830 (4,579)(127,199)
31
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits
36 ElecPlant 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 Prev For Deprec
48 Accum Prov For Amort
49 Accum DefIncome Tax 1,187,861 1,438,481
50 Unamortized ITG (66,574)(66,574)
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions
54
55 Tota!Deductions:1,121,287 1,438,481 (66,574)
56
57 Total Rate Base:1,121,287 1,438,481 (66,574)
58
59
60 Estimated ROE impact 0.006%0.014%-0.057%0.108%-0.028%0,000%-0.032%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (586,061)(359,541)(204,998)
67 Other Deductions
68 Interest (AFUDC)
69 Interest 143,422 143,422
70 Schedule "M"Additions
71 Schedule "M"Deductions
72 Income Before Tax (729,483)(143,422)(359,541 )(204,998)
73
74 State Income Taxes (33,119)(6,511)(16,323)(9,307)
75
76 Taxable Income (696,364) (136,911)(343,218)(195,691)
77
78 Federal Income Tax·Calculated (243,728)(47,919)(120,126)(68,492)
79 Adjustments to Calculated Tax:
80 Renewable Energy Tax Credits (425,830)(425,830)
81 Federal Income Taxes (669,557)(47,919)(120,126)(425,830)(68,492)
IDAHO 2010 PROTOCOL
Tax Adjustments (Tab 7)
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 IncomeTaxes
26 InvestmentTax Credit Adj,
27 Mise 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 Depree
48 Accum Prov ForAmort
49 Accum DefIncome 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:
65
66 Operating Revenue
67 Other Deductions
68 Interest(AFUDC)
69 Interest
70 Schedule "M"Additions
71 Schedule "M"Deductions
72 Income Before Tax
73
74 State IncomeTaxes
75
76 Taxable Income
77
78 Federal Income Tax ~Calculated
79 Adjustments to Calculated Tax:
80 Renewable Energy Tax Credits
81 Federal Income Taxes
7.7
Wyoming Wind
Generation Tax
21,522
(7,191)
(977)
13,354
(13,354)
-0.003%
(21,522)
(21,522)
(977)
(20,545)
(7,191)
(7,191)
7.8
ADIT Allocation
Correction
(250.619)
(250,619)
(250,619)
0.005%0.000%0.000%0.000%0,000%
Page 7,0.1 Total
0.000%
Rocky Mountain Power
Idaho Results of Operations -December 2012
Interest True Up
PAGE 7.1
TOTAL
ACCOUNT ~COMPANY
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Other Interest Expense -Type 1
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
Weighted Cost of Debt:
Trued-up Interest Expense
Type 1 Interest Expense
Total Interest True-up Adjustment
Type 3
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up Interest Expense
Type 2 Interest Expense
Total Interest True-up Adjustment
Description of Adjustment:
427
427
427
1
2
3
(568,763)
4,723
707,462
143,422
10
10
10
Situs
Situs
Situs
(568,763)Below
4,723 Below
707,462 Below
143,422 2.18
761,867,456 1.3
2.545%2.1
19,387,079 1.3
19,955,841 1.3
(568,763)1.3
762,053,060 1.3
2.545%2.1
19,391,802 1.3
19,387,079 1.3
4,723 1.3
789,854,679 1.3
2.545%2.1
20,099,264 1.3
19,391,802 1.3
707,462 1.3
This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying rate base by the
Company's weighted cost of debt.
Rocky Mountain Power
Idaho Results of Operations ..December 2012
Property Tax Expense
PAGE 7.2
TOTAL
ACCOUNT ~COMPANY
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Taxes Other Than Income
Description of Adjustment:
408 3 6,180,526 GPS 359,541 7.2.1
This adjustment normalizes the difference between accrued property tax expense and forecasted property tax
expense resulting from estimated capital additions.
Rocky Mountain Power
Results of Operations -December 2012
Estimated Property Tax Expense for December 2013
Property Tax Adjustment Summary
Page 7.2.1
FERC Account
408.15
GIL Account
579000
Co.Code
1000
Factor
GPS
Total
116,246,474
Ref
Total Accrued Property Tax -12 Months End.December 2012
Forecasted Property Tax Exp.for the Twelve Months Ending Dec 2013
Less Accrued Property Tax -12 Months Ended December 31,2012
Incremental Adjustment to Property Taxes
116,246,474
122,427,000
(116,246,474)
6,180,526 Ref 7.2.1
Rocky Mountain Power
Idaho Results of Operations ..December 2012
Renewable Energy Tax Credit
PAGE 7.3
TOTAL IDAHO
ACCOUNT IYQ§COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:
FED Renewable Energy Tax Credit 40910 3 (72,387,757)SG 6.0792%(4,400,614)7.3."1
Remove from Base Period:
FED Renewable Energy Tax Credit 40910 3 65,383,088 SG 6.0792%3,974,784 7.3.2
(7,004,669)(425,830)
Description of Adjustment:
This adjustment normalizes federal renewable energy income tax credits the Company is entitled to take as a result of
placing qualified generating plants into service.The federal PTe tax credit is based on the generation of the plant,and
the credit can be taken for ten years on qualifying property.
Rocky Mountain Power
Results of Operations -December 2012
Renewable Energy Tax Credit Calculation
Description
Hydro
JC Boyle
Factor (inflated tax per unit)
Tax credit for hydro production
Wind/Geothermal
Blundell Bottoming Cycle KWh
Glenrock KWh
Glenrock III KWh
Goodnoe KWh
High Plains Wind
Leaning Juniper 1 KWh
Marengo KWh
Marengo II KWh
McFadden Ridge
Rolling Hills KWh
Seven Mile KWh
Seven Mile II KWh
Dunlap I Wind KWh
Total Wind/Geothermal KWh Production
Factor (inflated tax per unit)
Tax Credit for WindlGeothennal Production
Total Tax Credit
Federal
Amount
7,502,327
0.0115
86,277
82,527,317
323,798,822
124,408,962
266,887,001
309,369,981
305,473,220
393,135,919
187,225,822
86,062,880
292,593,828
349,595,650
68,862,073
353,606,845
3,143,548,320
0.023
72,301,611
72,387,888 Ref 7.3
Page 7.3.1
Page 7.3.2
Rocky Mountain Power
Results of Operations -December 2012
Renewable Energy Tax Credit Calculation
Base Period Tax Credits
~lOO,,,,,,,,,,",O~,,,,,,=,,3~1_0~1~.J ,Rene~~bi~E~tyProductio~Tax ere .-J 12/20'i2ITG~~~(65,383,088)
Utah Renewable
1900R BETC Credit
Production Tax
Rocky Mountain Power PAGE 7.4
Idaho Results of Operations ..December 2012
Accumulated Deferred Income Tax Balance
TOTAL IDAHO
ACCOUNT IYm2 COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:
ADIT Balance 282 1 3,511,016,680 DiTBAL 5.6250%197,495,904
Cholla SHL 190 1 (38,069,117)5G 6.0792%(2,314,307)
Aceel Amort of Pollution Cntrl Facilities 281 1 208,722,047 5G 6.0792%12,688,681
California 282 1 (81,889,053)CA Situs
Idaho 282 1 (207,260,494)10 Situs (207,260,494)
FERC 282 1 FERC Situs
Other 282 1 (52,524,464)OTHER 0.0000%
Oregon 282 1 (1,006,237,220)OR Situs
Utah 282 1 (1,605,007,607)UT Situs
Washington 282 1 (228,294,136)WA Situs
Wyoming 282 1 (515,948,375)WY Situs
Total (15,491,739)609,784
Repair Deduction Year End Balance 282 10,812,249 SG 6.0792%657,301
1033 Exchange 282 323,229 SNPD 4.6833%15,138
Other miscellaneous adjustments 282 2,686,082 SO 5.8173%156,258
Other miscellaneous adjustments 282 (293,524)OTHER 0.0000%
13,528,036 828,696
Description of Adjustment:
This adjustment reflects the accumulated deferred income tax balances for property on a jurisdictional basis as maintained in
the PowerTax System.
Rocky Mountain Power
Idaho Results of Operations -December 2012
Idaho State Investment Tax Credit
PAGE 7.5
IDAHO
FACTOR FACTOR %ALLOCATED REF#
TOTAL
ACCOUNT ~COMPANY
Adjustment to Rate Base:
Idaho -fTC
Adjustment to Tax:
Idaho -ITC
Description of Adjustment:
255
41140
(1,144,420)SO
391209 DGU
5.8173%
11.6792%
(66,574)7.5.1
4,579
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.
Rocky Mountain Power
Results of Operations -December 2012
Idaho -ITC
Idaho ...Investment Tax Credit CITe)Amortization Adjustment -Summary
(A+B)(D+E)(1*35%)(I+J)(K-M)
A B C D E F G H I J K L M N
Cumulative
Generated net of
Cumulative Valuation Recapture and Utilized by 350/0 Reduction Cumulative
Recapture!Generated netof Allowance by Valuation Carryover by Utilized by Year Utilized in for Federal Cumulative Net Cumulative Unamortized But
Generated Other Available Recapture Vintage Allowance Vintage Vintage Tax Return Detriment Utilized to Date Amortization Amortization Utilized
1989 92,312 (68,489)23,823 23,823 23,823 -(23,823)23,823 (8,338)15,485 --15,485
1990 104,019 (73,819)30,200 54,023 54,023 -(30,200)30,200 (10,570)35,115 ...-35,115
1991 271,007 (183,585)87,422 141,445 141,445 -(87,422)87,422 (30,598)91,939 --91,939
1992 566,639 (412,570)154,069 295,514 295,514 -(154,069)154,069 (53,924)192,084 --192,084
1993 160,034 (46,835)113,199 408,713 408,713 -(113,199)113,199 (39,620)265,663 --265,663
1994 95,054 -95,054 503,767 503,767 -(95,054)95,054 (33,269)327,448 2,060 2,060 325,389
1995 526,562 -526,562 1,030,329 1,030,329 -(526,562)495,002 (173,251)649,199 13,468 15,528 633,672
1996 391,295 -391,295 1,421,624 1,421,624 -(391,295)422,855 (147,999)924,055 21,946 37,474 886,581
1997 222,368 -222,368 1,643,992 1,643,992 -(222,368)222,368 (77,829)1,068,594 26,764 64,239 1,004,356
1998 329,439 -329,439 1,973,431 1,973,431 -(329,439)185,654 (64,979)1,189,269 33,902 98,141 1,091,129
1999 150,803 (1,616)149,187 2,122,618 2,122,618 -(149,187)138,659 (48,531)1,279,397 37,135 135,275 1,144,122
2000.1 109,702 (979)108,723 2,231,341 2,231,341 -(108,723)117,455 (41,109)1,355,743 39,490 174,766 1,180,978
2001 234,359 (59,445)174,914 2,406,255 2,406,255 -(174,914)50 (18)1,355,775 43,280 218,046 1,137,730
2002 165,108 (4,358)160,750 2,567,005 2,567,005 -(160,750)50 (18)1,355,807 46,763 264,808 1,090,999
2003 532,965 (8,331 )524,634 3,091,639 3,091,639 -(524,634)50 (18)1,355,839 58,130 322,938 1,032,901
2004 605,910 (40,910)565,000 3,656,639 (403,298)3,253,341 403,298 (161,702)294,825 (103,189)1,547,475 61,633 384,572 1,162,904
2005 581,543 (22,003)559,540 4,216,179 (559,540)3,253,341 559,540 -364,068 (127,424)1,784,119 61,633 446,205 1,337,914
2006.1 603,025 (19,594)583,431 4,799,610 3,836,772 583,431 -112,634 (39,422)1,857,331 61,633 507,839 1,349,493
2006.2 502,860 (19,115)483,745 5,283,355 4,320,517 483,745 --...1,857,331 -507,839 1,349,493
2007 742,465 (11,125)731,340 6,014,695 5,051,857 731,340 -268,565 (93,998)2,031,898 61,633 569,472 1,462,426
2008 1,552,112 (9,663)1,542,449 7,557,144 6,594,306 1,542,449 -127,219 (44,527)2,114,590 61,633 631,106 1,483,485
2009 434,705 (5,026)429,679 7,986,823 7,023,985 429,679 ---2,114,590 61,633 692,739 1,421,851
2010 7,619,427 (3,272)7,616,155 15,602,978 14,640,140 7,616,155 -30 (11)2,114,609 61,633 754,372 1,360,237
2011 1,096,398 (12,990)1,083,408 16,686,386 15,723,548 1,083,408 -30 (11)2,114,628 61,633 816,006 1,298,623
2012 1,062,571 -1,062,571 17,748,957 16,786,119 1,062,571 -30 (11)2,114,647 61,633 877,639 1,237,008
2013 598,000 -598,000 18,346,957 17,384,119 598,000 -30 (11)2,114,666 92,607 970,246 1,144,420
Ref 7.5.1
Page 7.5.1
Rocky Mountain Power
Idaho Results of Operations ..December 2012
Post Retirement Benefits Tax Deferral
PAGE 7.6
TOTAL
ACCOUNT:IYQg COMPANY
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Non-deductible Contributions
Description of Adjustment:
930 3 204,998 10 Situs
As established in Case No.PAC-E-10-07,this adjustment recognizes the amortization of the non-deductible post-retirement
contributions regulatory asset for the 12 months ending December 2013.
Rocky Mountain Power
Idaho Results of Operations -December 2012
Post Retirement Benefits Tax Deferral
Description
Net Tax Benefits of Non-Deductible Post-Retirement Benefits
Gross~UpFa'cior'fo'rfnoomeTaxes;(1j(1=.3795'1')Y"'""
Total Company Regulatory Asset for Non-Deducible Post-Retirement BenefitsRevisedProto'colAllocaiion 'Factor:'SO ''"""'",',',',',,'"',',,"""'",""'"""'"""""""'"""""'""""'"",',,',',,,',',-
Jurisdictionally Allocated Regulatory Asset for Non-Deductible Post-Retirement Benefits
INet Income Impact =A *D
Period
Three Months Ended December 31,2010calendar"i'earE'ndedbec'ember'3'1",2611Ca'le'ndar"Year Ended Dece'm'ber'3'1,2612
Ca'le'..l'dil'r"'Year""'Ended"""O'ece'm'h'e'i""3''1':"""20'1'3C;:lle'nd'ar""i'ea'i""'E"nded"5'e'c'e'm'b'e'r'''31'",""20"1'ii'
calenda'i"Year Ende'd December '31','261'5''Calendar"Year"Ended""'Oecember'j'1","'i61'6caiendarYearEndedbecember31,2617
Total Amortization:Regulatory Assets
A
B
C
D
E
Idaho
""",~,_4~_§",7§9,_1.6116
15J~06,,9~95.3922%
819,990
508,795 I
Idaho
o
?q4,§)f)~,
?q4,f),~~
?94,~~~Ref 7.6
'?tiA,$$$
o
o
o
819,992
Page 7.6.1
Rocky Mountain Power
Idaho Results of Operations ...December 2012
Wyoming Wind Generation Tax
PAGE 7.7
TOTAL
ACCOUNT IY.1252 COMPANY
IDAHO
FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense:
Taxes Other Than Income
Description of Adjustment:
408 3 354,019 5G 6.0792°/0 21,522 7.7:1
This adjustment normalizes into the test year results the Wyoming Wind Generation Tax that became effective January
1,2012.The Wyoming Wind Generation Tax is an excise tax levied upon 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.
Rocky Mountain Power
Results of Operations -December 2012
Wyoming Wind Generation Tax
Wind Plant
Foote Creek
Glenrock I Wind Plant
Seven Mile Hill Wind Plant
Seven Mile Hill II Wind Plant
Gienrock III Wind Piant
Rolling Hills Wind Plant
High Plains Wind Plant
McFadden Ridge
Dunlap I Wind
Total WY Wind MWH
Booked through December 2012
Adjustment to normalize to CY December 2013
Page 7.7.1
2013
NPC 2013
MWH Tax $1/MWH
Production Begins Tax
101,208 1/1/2012 101,208
323,799 1/1/2012 323,799
349,596 1/1/2012 349,596
68,862 1/1/2012 68,862
124,409 1/1/2012 124,409
292,594 1/1/2012 292,594
309,370 9/1/2012 309,370
86,063 9/1/2012 86,063
353,607 10/1/2013 88,402 Oct 2013 through Dec 2013
2,009,507 1,744,303
1,390,284
354,019
Rocky Mountain Power PAGE 7.8
Idaho Results of Operations -December 2012
ADIT Allocation Correction
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:
ADIT Balance -OR Purchased BETC 190 (5,176,101)58 6.0792%(314,667)
ADIT Balance -OR Purchased BETC 190 5,176,101 NUTIL 0.0000%
ADIT Balance -Naughton U#3 Costs 283 1,053,545 S8 6.0792%64,047
ADIT Balance -Naughton U#3 Costs 283 (1,053,545)OTHER 0.0000%
ADIT Balance -OR-Contra Reg Asset Nau 283 (776,065)OR Situs
ADIT Balance -OR-Contra Reg Asset Nau 283 776,065 OTHER 0.0000%
ADIT Balance - WA-Contra Reg Asset Nau 283 (238,754)WA Situs
ADIT Balance - WA-Contra Reg Asset Nau 283 238,754 OTHER 0.0000%
ADIT Balance -Reg Asset Nau -UT 283 1,143,669 UT Situs
ADIT Balance -Reg Asset Nau -UT 283 (1,143,669)OTHER 0.0000%
ADIT Balance -Reg Asset Nau -WY 283 422,398 WY Situs
ADIT Balance -Reg Asset Nau -WY 283 (422,398)OTHER 0.00000/0
(250,619)
Description of Adjustment:
This adjustment reflects certain accumulated deferred income tax balances on the correct allocation factor.
IDAHO 2010 PROTOCOL Page 8.0 Total
Misc Rate Base Adjustments (Tab 8)
TOTAL
8.1 8.2 8,3 8.4 8.5 8,5.1
Customer
Update Cash Trapper Mine Rate Jim Bridger Mine Advances for MajorPlant (Part 2)Major
Total Normalized Working Capital Base Rate Base Construction Additions Plant Additions
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 (4,236)
12 Other Power Supply 975,961
13 Transmission
14 Distribution
15 Customer Accounting
16 CustomerService &Info
17 Sales
18 Administrative &General
19 Total O&M Expenses 971,725
20 Depreciation (189,140)
21 Amortization 552,907
22 Taxes Other Than Income
23 Income Taxes:Federal (6,584,136)(6,143,580)
24 State (894,675)(834,810)
25 Deferred Income Taxes 6,971,978 6,978,390
26 InvestmentTaxCredit Adj.
27 Mise Revenue &Expense
28 Total Operating Expenses:828,659 (0)
29
30 Operating Rev For Return:(828,659)
31
32 Rate Base:
33 Electric Plant In Service 49,974,417 546,876 11,041,991 36,987,257
34 Plant Heldfor Future Use (594,457)
35 MiseDeferred Debits 631,712
36 Elec Plant Acq Adj (315,697)
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock (669,672)
40 Material &Supplies
41 Working Capital (27,073)(11,796)(15,277)
42 Weatherization Loans
43 Mise Rate Base
44 Total Electric Plant 48,999,230 (11,796)531,599 11,041,991 36,987,257
45
46 Deductions:
47 Accum Prov For Depree 49,603
48 Accum Prov ForAmort (426,703)
49 Accum DefIncome Tax (7,031,494)(6,978,390)
50 Unamortized ITG
51 Customer Adv For Ccnst 22,626 22,626
52 Customer Service Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:(7,385,968)22,626 (6,978,390)
56
57 Total Rate Base:41,613,262 (11,796)531,599 11,041,991 22,626 36,987,257 (6,978,390)
58
59
60 Estimated ROE impact -0.978%0,000%~0.010%~0.215%0.000%-0.696%0,139%
61
62
63
64 TAXCALCULATION:
65
66 Operating Revenue (1,335,492)
67 Other Deductions
68 Interest(AFUDC)
69 Interest
70 Schedule "M"Additions 920,269 908,271
71 Schedule "M"Deductions 19,291,269 19,296,167
72 income Before Tax (19,706,492)(18,387,896)
73
74 State Income Taxes (894,675)(834,810)
75
76 Taxable Income (18,811,817)(17,553,086)
77
78 Federal Income Taxes (6,584,136)(6,143,580)
IDAHO 2010 PROTOCOL Page 8,0,1 Total
Misc Rate Base Adjustments (Tab 8)
TOTAL
8.6 8.7 8.8 8.9 8.10 8.11 8.12
Klamath
FERC 105-Plant Hydroelectric Miscellaneous
Miscellaneous Powerdale Hydro Held for Future Trojan RegulatoryAsset Settlement Asset Sales and
Rate Base Removal Use Unrecovered Plant Amortization Agreement Removals
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Speclal Sales
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production
10 NuclearProduction
11 Hydro Production (971)360 (3,624)
12 Other PowerSupply 975,961
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service &Info
17 Sales
18 Administrative &General
19 Total O&M Expenses (971)976,321 (3,624)
20 Depreciation (189,140)
21 Amortization 24,992 (20,118)54,740
22 Taxes Other Than Income
23 Income Taxes:Federal (4,417)2,037 6,722 (344,488)64,405
24 State (600)277 913 (46,810)8,752
25 Deferred IncomeTaxes (4,099)(2,313)
26 Investment Tax Credit Adj.
27 MiseRevenue &Expense
28 Total Operating Expenses:14,905 (12,483)639,763 (119,608)
29
30 Operating Rev For Return:(14,905)12,483 (639,763)119,608
31
32 Rate Base:
33 Electric Plant In Service 1,950,289 (551,997)
34 Plant Held for Future Use 190,453 (784,910)
35 Misc Deferred Debits 655,450 (23,738)
36 Elec Plant Acq Adj (315,697)
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock (669,672)
40 Material &Supplies
41 Working Capital
42 Weatherization Loans
43 Misc RateBase
44 Total Electric Plant 176,231 (23,738)(784,910)(315,697)1,950,289 (551,997)
45
46 Deductions:
47 Accum Prov For Deprec 49,603
48 Accum Prov For Amort (426,703)
49 Accum Def Income Tax 62,020 (115,124)
50 Unamortized ITC
51 Customer Adv For Const
52 Customer ServiceDeposits
53 Miscellaneous Deductions
54
55 Total Deductions:62,020 (115,124)(426,703)49,603
56
57 Total Rate Base:176,231 38,282 (784,910)(115,124) (315,697)1,523,586 (502,394)
58
59
60 Estimated ROE impact -0.003%-0.005%0.016%0.002%0.009%-0.192%0.040%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (24,021)20,118 (1,031,060)192,764
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M"Additions 5,903 6,096
71 Schedule "M"Deductions (4,898)
72 Income Before Tax (13,220)6,096 20,118 (1,031,060)192,764
73
74 State Income Taxes (600)277 913 (46,810)8,752
75
76 Taxable Income (12,620)5,819 19,204 (984,250)184,013
77
78 Federal Income Taxes (4,417)2,037 6,722 (344,488)64,405
IDAHO 2010 PROTOCOL
Mise Rate Base Adjustments (Tab 8)
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 OtherThan Income
23 Income Taxes:Federal
24 State
25 Deferred Income Taxes
26 Investment Tax Credit Adj.
27 Mise Revenue &Expense
28 Total Operating Expenses:
29
30 Operating Rev For Return:
31
32 Rate Base:
33 Electric PlantIn Service
34 Plant Held for Future Use
35 Mise Deferred Debits
36 Elec PlantAcq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material &Supplies
41 Working Capital
42 Weatherization Loans
43 Mise RateBase
44 Total Electric Plant:
45
46 Deductions:
47 Accum Pray Far Depree
48 Accum Prov ForAmort
49 Accum DefIncome Tax
50 Unamortized ITC
51 Customer Adv ForCanst
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 OtherDeductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M"Additions
71 Schedule "M"Deductions
72 Income Before Tax
73
74 State Income Taxes
75
76 Taxable Income
77
78 Federal Income Taxes
8.13
Carbon Removal
Costs
493,293
(164,814)
(22,396)
306,083
(306,083)
-0.078%
(493,293)
(493,293)
(22,396)
(470,897)
(164,814)
0.000%0.000%0.000%)
o
0.000%
o
0.000%
Page 8.0.2 Total
o
0.000%
Rocky Mountain Power
Idaho Results of Operations ...December 2012
Update Cash Working Capital
PAGE 8.1
TOTAL IDAHO
ACCOUNT IYQQ COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Rate Base:
Cash Working Capital cwe 1 (32,907)ID Situs (32,907)
Cash Working Capital cvve 2 1,759 ID Situs 1,759
Cash Working Capital ewe 3 19,352 10 Situs 19,352
Total (11,796)(11,796)
Adjustment Detail:
Type1 Type 2 Type 3
O&M Expense 176,136,215 176,193,793 183,532,652 1.3
Taxes Other Than Income Tax 7,555,365 7,555,365 7,936,427 1.3
Federal Income Tax (5,673,439) (5,433,627)(9,085,107)1.3
State Income Tax (230,644) (198,057)(636,370)1.3
Less:Embedded Cost Differential 140,419 140,419 140,419 2.9
Total 177,927,916 178,257,893 181,888,022
Divided by Days in Year 365 365 365
Average Daily Cost of Service 487,474 488,378 498,323
Net Lag Days 1.95 1.95 1.95
Cash Working Capital 948,527 950,286 969,639
Unadjusted Cash Working Capital 981,434 948,527 950,286
Cash Working Capital Adjustment (32,907)1,759 19,352
Description of Adjustment:
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 2010 lead
lag study.
Rocky Mountain Power PAGE 8.2
Idaho Results of Operations ..December 2012
Trapper Mine Rate Base
TOTAL
ACCOUNT ~COMPANY
Adjustment to Rate Base:
Other Tangible Property 399 1 9,744,061
Other Tangible Property 399 3 (1,096,611)
8,647,450
Final Reclamation Liability 2533 3 (241,568)
IDAHO
FACTOR FACTOR %ALLOCATED REF#
SE 6.324%616,227 Below
SE 6.324%(69,351)Below
546,876 Below
SE 6.324%(15,277)8.2.2
Adjustment Detail
December 2012 Year End Balance
December 2013 Year End Balance
Adjustment to December 2013 Year End Balance
9,744,061
8,647,450
8.2.1
8.2.1
Above
Description of 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 2013.The
adjustment was included in the 2005 10 GRC PAC-E-10-07 and has been included in all subsequent results of operations and rate
case filings.
RockyMountain Power
ResultsofOperations w December2012
Trapper MineRate Base
Actual Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma ProForma Pro Forma Pro Forma Pro Forma Pro Forma
DESCRIPTION I Decw12 1 Jan~13 1 Feb~13 I Mar~13 I Apr~13 I May~13 I Junw13 I Julw13 I Aug~13 1 Sep~13 I Oct~13 I Nov~13 I Dec-13
Property,Plant,and Equipment
Lands and Leases 11,240,186 11,240,186 11240,186 11,240,186 11,240,186 11,240,186 11,240,186 11,240,186 11,240,186 11,240,186 11,240,186 11,240,186 11,240,186
Development Costs 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815
Equipment and Facilities 116039,653 116,156,401 116,307,227 116491 787 116646,068 116,873898 116,910,603 117,012,122 117,256,202 117,275282 117294362 118629,442 118,648502
Total Property,Plant,and Equipment 130,114,654 130,231,402 '130,382,228 130,566,788 130,721,069 130,948,899 130,985,604 131,087,123 131,331,203 131,350,283 131,369,363 132,704,443 132,723,503
Accumulated Depreciation (94,948967)(95501 565)(96,020,063) (96,595,149)(97,197,412)(97,780,425)(98302,986)(98891,999)(99,486,571)(100,034,599)(100,562,231)(101,067,815)(101,577,700)
Total Property,Plant,and Equipment 35,165,687 34,729,837 34,362,165 33,971,639 33,523,657 33,168,474 32,682,618 32,195,124 31,844,632 31,315,684 30,807,132 31,636,628 31,145,803
Other;
Inventories 6,690,855 8,521,179 7,440,223 7,042,205 7,042,205 7,042,205 7,042,205 7,042,205 7,042,205 7,042,205 7,042,205 7,042,205 7,042,205
Prepaid Expenses 449,182 426,234 422,921 302,775 258,050 213,325 168,600 123,875 79,150 34,425 447,950 402,475 357,000
Restricted Funds:Self-bonding for Black Lung 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
Deferred GE Rovalty Amount 2,727273 2,613,637 2,500,000 2,386,364 2,272,727 2,159,091 2045455 1931,818 1818,182 1,704,546 1,590,909 1,477273 1,363,636
Total Other 10,367,310 12,061,050 10,863,144 10,231,344 10,072,983 9,914,622 9,756,260 9,597,899 9,439,537 9,281,176 9,581,065 9,421,953 9,262,842
Total Rate Base 45,532,997 46,790,887 45,225,309 44,202,983 43,596,640 43,083,096 42,438,878 41,793,023 41,284,169 40,596,860 40,388,197 41,058,581 40,408,645
PacifiCorp's Share ofTrapper is 21.4%9,744,061 10,013,250 9,678,216 9,459,438 9,329,681 9,219,783 9,081,920 8,943,707 8,834,812 8,687,728 8,643,074 8,786,536 8,647,450
Ref 8.2
Page8.2.1
Ref 8.2
Rocky Mountain Power
Results of Operations -December 2012
Trapper Mine
Final Reclamation Liability
Description:Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12
Final Reclamation (5,021,078)(5,O43,934)(5,071,830)(5,091,462)(5,118,263)(5,140,310)(5,155,069)(5,171,977)(5,189,462)(5,212,654) (5,237,395) (5,258,748)Liability
Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13
Final Reclamation (5,273,530)(5,296,903) (5,313,106) (5,333,022)(5,352,937)(5,373,731)(5,396,335) (5,418,940)(5,439,734)(5,457,004)(5,470,654)(5,485,101)Liability
12 Month Average:
January 2012 -December 2012 (5,142,682)
January 2013 -December 2013 (5,384,250)
Adjustment to Rate Base (241,568)Ref 8.2
Page 8.2.2
Rocky Mountain Power
Idaho Results of Operations ...December 2012
Jim Bridger Mine Rate Base
PAGE 8.3
Adjustment to Rate Base:
Other Tangible Property
Other Tangible Property
Adjustment Detail
December 2012 Balance
December 2013 Balance
Adjustment to December 2013 Balance
Description of Adjustment:
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR °/0 ALLOCATED REF#
399 1 181,693,926 SE 6.324°/0 11 ,490,567 Below
399 3 (7,093,077)SE 6.324%(448,576)Below
174,600,849 11,041,991
181 ,693,926 8.3.1
174,600,849 8.3.1
(7,093,077)Above
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 BeC provide no return on investment.The return on investment for BCe 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
BCe plant investment in the 12..month period.This adjustment was used in the 2005 ID GRC PAC-E-l0-07 and has been included
in all subsequent results of operations and rate case filings.
Rocky Mountain Power
Results of Operations ...December 2012
Bridger Mine Rate Base
($000'5)
Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro FormaActualActualActualBridgerTotal-
Description Dec...12 Jan...13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13
1 Structure,Equipment,Mine Dev.455,659 456,430 456,455 456,702 459,740 462,339 463,531 464,908 466,562 475,887 479,100 483,182 490,202
2 Materials &Supplies 15,803 15,738 16,353 15,414 15,414 15,414 15,414 15,414 15,414 15,414 15,414 15,414 15,414
4 Pit Inventory 43,518 43,200 42,520 43,230 43,866 38,220 38,984 37,295 35,203 33,858 32,818 34,487 30,242
5 Deferred Long Wall Costs 1,076 743 650 399 108 3,012 2,709 2,081 1,570 981 451 819 3,007
6 Reclamation Liability ---- - ----- ---
7 Accumulated Depreciation (243,515) (246,168){248,735)(251,513) (254,300) (256,610)(259,359) (262,415)(265,319)(268,370) (271,442)(274,425)(276,965)
8 Bonus Bid I Lease Payable -------------
TOTAL RATE BASE 272,541 269,943 267,242 264,233 264,828 262,375 261,279 257,283 253,430 257,770 256,341 259,478 261,901
PacifiCorp Share (66.670/0)181,694 179,962 178,161 176,155 176,552 174,916 174,186 171,522 168,954 171,847 170,894 172,985 174,601
Ref 8.3 Ref 8.3
Page 8.3.1
Rocky Mountain Power
Idaho Results of Operations -December 2012
Customer Advances for Construction
PAGE 8.4
TOTAL IDAHO
ACCOUNT 1YQ§.COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Customei Advances 252 (42,222)CA Situs 8.4.1
Customer Advances 252 2,060,471 OR Situs 8.4.1
Customer Advances 252 (106,920)WA Situs 8.4.1
Customer Advances 252 (13,035)ID Situs (13,035)8.4.1
Customer Advances 252 (1,857,935)UT Situs 8.4.1
Customer Advances 252 (626,963)WY Situs 8.4.1
Customer Advances 252 586,604 SG 6.079%35,661 8.4.1
0 22,626
Description of Adjustment:
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.
Rocky Mountain Power
Results of Operations ..December 2012
Customer Advances for Construction
Page 8.4.1
YEAR END BASIS:
Account Booked Allocation
252CA
2520R
252WA
2521DU
252UT
252WYP
252WYU
252SG
Total
(2,457,616)
(80,000)
(1,772,216)
(72,903)
(238,074)
(14,932,631)
(19,553,441 )
Correct Allocation
(42,222)
(397,145)
(186,920)
(13,035)
(3,630,151 )
(937,940)
(14,346,027)
(19,553,441 )
Adjustment Ref.
Rocky Mountain Power PAGE 8.5
Idaho Results of Operations -December 2012
Major Plant Additions
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Steam Production 312 3 46,401,774 SG 6.079%2,820,868
Hydro Production 332 3 54,523,652 SG-P 6.079%3,314,615
Other Production 343 3 6,473,540 SG 6.079%393,541
Transmission 355 3 478,224,406 SG 6.079%29,072,333
Distribution -Oregon 364 3 3,500,000 OR Situs
Distribution -Utah 364 3 8,855,208 UT Situs
General Plant -Oregon 397 3 12,431,163 OR Situs
General Plant -Utah 397 3 11,009,993 UT Situs
General Plant 397 3 7,739,634 5G 6.0790/0 470,510
Mining Plant 399 3 11,049,000 SE 6.324%698,754
Intangible Plant 303 3 3,724,000 SO 5.817%216,636
643,932,370 36,987,257 8.5.2
Description of Adjustment:
This adjustment places into rate base the major plant additions greater than $2 million for the 12 months ending December 2013.
The associated depreciation expense and accumulated reserve impacts are accounted for in adjustments 6.1 and 6.2.
Rocky Mountain Power PAGE 8.5.1
Idaho Results of Operations -December 2012
(Part 2)Major Plant Additions
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment To Tax:
Schedule M Additions SCHMAT 2 6,054,219 5G 6.079%368,050
Schedule M Additions SCHMAT 2 1,255,120 S8 6.079%76,302
Schedule M Additions SCHMAT 2 245,861 S8 6.079%14,946
Schedule M Additions SCHMAT 2 1,007,295 10 Situs 22,718
Schedule M Additions SCHMAT 2 2,150 SE 6.324%136
Schedule M Additions SCHMAT 2 39,077 SO 5.817%2,273
8,603,722 484,425
Deferred Tax Expense 41110 2 (2,297,637)SG 6.079%(139,679)
Deferred Tax Expense 41110 2 (476,331 )SG 6.079%(28,957)
Deferred Tax Expense 41110 2 (93,307)S8 6.079%(5,672)
Deferred Tax Expense 41110 2 (382,279)ID Situs (8,622)
Deferred Tax Expense 41110 2 (816)SE 6.324%(52)
Deferred Tax Expense 41110 2 (14,830)SO 5.8170/0 (863)
(3,265,200)(183,844)
Accum Def Inc Tax Sal 282 2 2,297,637 SG 6.079%139,679
Accum Def Inc Tax Sal 282 2 476,331 SG 6.079%28,957
Accum Def Inc Tax Sal 282 2 93,307 S8 6.079%5,672
Accum Def Inc Tax Sal 282 2 382,279 10 Situs 8,622
Accum Def Inc Tax Sal 282 2 816 SE 6.324%52
Accum Def Inc Tax Sal 282 2 14,830 SO 5.817%863
3,265,200 183,844
Schedule M Additions SCHMAT 3 6,671,315 5G 6.079%405,564
Schedule M Additions SCHMAT 3 450,785 ID Situs
Schedule M Additions SCHMAT 3 98,527 SO 5.817%5,732
Schedule M Additions SCHMAT 3 198,446 SE 6.324%12,550
7,419,073 423,846
Schedule M Deductions SCHMDT 3 311,260,781 SG 6.079%18,922,240
Schedule M Deductions SCHMDT 3 19,804,713 ID Situs
Schedule M Deductions SCHMDT 3 744,800 SO 5.817%43,327
Schedule M Deductions SCHMDT 3 5,227,578 SE 6.324%330,599
337,037,872 19,296,167
Deferred Tax Expense 41010 3 115,594,750 SG 6.079%7,027,264
Deferred Tax Expense 41010 3 7,345,009 10 Situs
Deferred Tax Expense 41010 3 245,268 SO 5.817%14,268
Deferred Tax Expense 41010 3 1,908,606 SE 6.324%120,703
125,093,633 7,162,235
Accum Def Inc Tax Sal 282 3 (115,594,750)S8 6.079%(7,027,264)
Accum Def Inc Tax Sal 282 3 (7,345,009)ID Situs
Accum Def Inc Tax Sal 282 3 (245,268)SO 5.817%(14,268)
Accum Oef Inc Tax Sal 282 3 (1,908,606)SE 6.324%(120,703)
(125,093,633)(7,162,235)
Description of Adjustment:
This adjustment includes the tax impacts of the Pro Forma Major Plant Additions adjustment No.8.5.
Page 8,5.2
Rocky Mountain Power
Results of Operations ...December 2012
Major Plant Addition Summary
Jan12 to Dec12 Jan13 to Dec13 Total Plant Adds
Description Factor Plant Additions Plant Additions Included in Adj
Steam Production Plant:
Various SG 129~616,553 46,401,774 46,401,774
Various SSGCH
Naughton U1 Flue Gas Oesulfurization Sys 5G 118,526,381
OJ U4 S02 &PM Emission Cntrl Upgrades SG 104,343,706
Total Steam Plant 352,486,640 46,401,774 46,401,774
Hydro Production Piant:
Various SG~P 131,837,774 54,523,652 54,523,652
Various SG~U 17,767,223
Total Hydro Plant 149,604,997 54,523,652 54,523,652
Other Production Plant:
Various Wind Other SG~W
Various SG 18,648,828 6,473,540 6,473,540
Total Other Plant 18,648,828 6,473,540 6,473,540
Transmission Plant:
Various 5G 191,778,833 105,198,008 105,198,008
Mona -Umber -Oquirrh 500/345 kV line SG 373,026,399 373,026,399
Total Transmission Plant 191,778,833 478,224,406 478,224,406
Distribution Plant:
California CA 37,430
Oregon OR 6,385,565 3,500,000 3~500,OOO
Washington WA 616,102
Utah UT 37,886,956 8,855,208 8,855,208
Idaho 10 6,184
Wyoming WYP 2,268,244
Total Distribution Plant 47,200,482 12,355,208 12,355,208
General Plant:
California CA 654,524
Oregon OR 8,773,638 12,431,163 12,431,163
Washington WA 987,654
Utah UT 10,968,844 11,OO9~993 11 ~009,993
Idaho 10 1,347,707
Wyoming Wyp 5~824,149
General SO 1,237,611
Genera!SE 127,210
General SG 11,069,945 7,739,634 7,739~634
Total General Plant 40,991,282 31,180,790 31,180,790
Mining Plant:
Coal Mine SE 11,049,000 11,049,000
Total Mining Plant 11,049,000 11,049,000
Intangible Plant:
General SO 32,012 3,724,000 3,724,000
General 10 2~675,727
Genera!UT 62
Genera!WA 874,685
General SG 9,822,330
General OR 2,404,574
General CA 143,071
Total Intangible Plant 15,952,462 3,724,000 3}24,000
Total Electric Plant in Service 816,663,525 643,932,370 643,932,370
Ref#8,5.4
Page 8.5.3
Rocky Mountain Power
Results of Operations ..December 2012
Major Plant Addition Detail ..CY 2013
CY2013 Plant
Project Description Account Factor In..Service Date Additions
Steam Production
J8 U2 Turbine Upgrade HP/IP/LP REV1 312 SG May-13 30,973,302
JB U2 Replace Cooling Tower 12/13 312 SG Jun-13 6,811,781
Naughton U2 Flue Gas Desulfurization Sys 312 SG Various 4,141,333
Blundell U1 Turbine Exhaust Casing 312 5G May-13 2,426,043
JB U2 Scrubber Ductwork 13 312 SG May-13 2,049,315
Steam Production Total 46,401,774
Hydro Production
ILR 4.3 Merwin Upstream Collect &Trans 332 SG-P Dec-13 41,713,000
Merwin Spillway Tainter Gate Rehab 332 SG-P Jun-13 3,883,663
ILR 4.4.3 Release Ponds 332 SG-P Dec-13 3,478,938
North Umpqua Coating Projects (Mandated)332 SG-P Oct-13 3,283,764
ILR 8.7 5peelyai Hat.Water Intake (Dev)332 SG-P Oct-13 2,164,287
Hydro Production Total 54,523,652
Other Production
Lake Side U11 Combustion Overhaul CY13 343 SG May-13 3,247,342
Lake Side U12 Combustion Overhaul CY13 343 SG May-13 3,226,198
Other Production Total 6,473,540
Transmission
Mona -Limber -Oquirrh 500/345 kV line 355 SG May-13 373,026,399
Black Rock Substation 355 5G Jul-13 18,887,872
Lake Side 2 Interconnect 355 SG May-13 15,169,668
Carbon County System Reinforcement 355 5G Jun-13 13,140,927
Clover Substation 355 5G May-13 7,160,342
Southwest Wyoming-Silver Creek 138 kV Line T Phase1 355 SG Aug-13 6,744,826
0313 ENEL Cove Fort -LGi 355 SG Sep-13 6,388,941
90th South -West Jordan -Taylorsville Rebuild 355 5G Dec-13 6,172,197
copeo II 230-115kV Transformer -TPL002 355 5G Oct-13 4,291,737
Red Butte Substation (Casper,WY):Convert to 115 kV Phase I 355 SG Oct-13 3,984,317
Data Center Ph2 Tom McCalllnd Park 355 SG Jan 13 -Dec 13 3,751,621
U2 GSU Transformer Upgrade Replacement 355 5G May-13 3,270,513
U1 Replace I Rewind GSU 355 SG Jan-13 3,047,236
U3 -GSU Replacement 355 5G Feb-13 2,945,283
U2 Main GSU Transformer 355 5G Oct-13 2,910,341
Oregon Basin:Increase Capacity 230-69 kV 355 5G Dec-13 2,534,780
Lone Pine to Baldy 115kV Reconductor 355 SG Sep-13 2,496,887
U1 -Generator Step-Up Transformer Spare 355 5G Mar-13 2,300,519
Transmission Total 478,224,406
Rocky Mountain Power
Results of Operations ..December 2012
Major Plant Addition Detail ..CY 2013
Project Description
Distributlon
Fort Douglas:New 138~12,5 kV Substation &Transmission
Knott Sub Install 115-12.5 kV Transformer -Dist
Purchase 138-26.4x13,2 Mobile
Distribution Total
General
MRR Oregon Mobile Radio Repl Project
Utah Mobile Radio Replacement Project
Mobile Radio Replacement Project
Replace 6GHz MW radios Starvout to Fort Rock
Blowhard to Glen Canyon Microwave Replacement
General Total
Intangible
Mobility/MWM (Click)Scheduler Upgrade (Obsolescence)
IntangibleTotal
Mining
Cottonwood Prep Plant-System Improvement
Continuous Miner
Mill Fork South Lease Acquisition
Section Extension ~2013
MiningTotal
Page 8,5.4
CY2013 Plant
Account Factor In..Service Date Additions
364 UT May-13 6,655,208
364 OR Sep~13 3,500,000
364 UT Feb-13 2,200,000
12,355,208
397 OR Oct-13 9,632,091
397 UT Oct~13 8,992,259
397 SG Various 7,739,634
397 OR Dec-13 2,799,072
397 UT Dec~13 2,017,734
31,180,790
303 SO Sep-13 3,724,000
3,724,000
399 SE Mar-13 3,741,000
399 SE Apr-13 2,665,000
399 SE Sep-12 2,535,000
399 SE Various 2,108,000
11,049,000
643,932,370
Reffl 8.5.2
Rocky Mountain Power PAGE 8.6
Idaho Results of Operations ...December 2012
Miscellaneous Rate Base
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
1 -Fuel Stock -Pro Forma 151 3 (12,233,816)SE 6.324%(773,683)
1 -Fuel Stock ..Pro Forma 151 3 2,333,452 SE 6.324%147,571
(9,900,364)(626,112)8.6.1
1 ..Fuel Stock ..Working Capital Deposit 25316 3 (470,000)SE 6.324%(29,723)8.6.1
1 -Fuel Stock ..Working Capital Deposit 25317 3 (218,793)SE 6.324%(13,837)8.6.1
2 -Prepaid Overhauls 186M 3 10,781,804 SG 6.079%655,450 8.6.1
3 -Cottonwood Coal Lease 105 3 3,011,526 SE 6.324%190,453 8.6.1
Description of Adjustment:
1 ..The Company's December 2013 fuel stock will decrease from December 2012 levels as a result of a reduction in the number
of tons stored.The reduction in tonnage offsets the increase in stockpile unit costs.The 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 the year ending December 2013 on a year-end basis.
3 ..The development costs for the Cottonwood Lease acquired in June 2011 is adjusted to the projected 2013 balance.
Rocky Mountain Power
Results of Operations -December 2012
Miscellaneous Rate Base
Year-End Balances ..Summary
Actuals Pro Forma
Page 8.6.1
Dec-2012 Dec..2013 Adjustment1..Coal Fuel Stock Balances by Plant Account Factor Balance Balance
Bridger 151 SE 26,815,655 28,131,117 1,315,462
Carbon 151 SE 2,601,837 1,987,090 (614,747)
Cholla 151 SE 10,827,161 13,160,613 2,333,452
Colstrip 151 SE 1,255,252 1,418,961 163,709
Craig 151 SE 6,931,209 7,380,859 449,651
Hayden 151 SE 3,992,836 3,873,211 (119,624)
Hunter 151 SE 72,982,221 68,763,341 (4,218,880)
Huntington 151 SE 32,137,976 36,909,376 4,771,400
Johnston 151 SE 9,000,837 5,801,006 (3,199,830)
Naughton 151 SE 11,894,718 11,172,733 (721,985)
Deer Creek 151 SE 381,457 581,820 200,363
Prep Plant 151 SE 41,956,489 35,657,070 (6,299,419)
Rock Garden 151 SE 37,270,626 33,310,711 (3,959,914)
Total 258,048,272 248,147,909 (9,900,364)
1 ..Working Capital Deposits
UAMPS Working Capital Deposit 25316 SE (3,235,000)(3,705,00O)(470,000)
OPEC Working Capital Deposit 25317 SE (2,489,934)(2,708,727)(218,793)
2 ..Overhaul Prepayments by Plant Account Factor
Lake Side 186M SG 18,058,649 18,236,526 177,877
Chehalis 186M SG 9,718,670 14,323,210 4,604,540
Currant Creek 186M SG 812,932 6,812,319 5,999,387
Total 28,590,251 39,372,055 10,781,804
Ref.8.6
Ref.8.6
Ref.8.6
Ref.8.6
3..Cottonwood Coal Lease Amount Balance
Dec-11 26,279 25,222,164
Jan~12 37,105 25,259,269
Feb-12 21,974 25,281,243
Mar-12 18,509 25,299,752
Apr-12 18,819 25,318,571
May-12 12,681 25,331,251
Jun-12 28,933 25,360,184
Jul-12 85,775 25,445,960
Aug-12 119,292 25,565,252
Sep-12 82,083 25,647,335
Oct-12 215,636 25,862,970
Nov-12 240,748 26,103,718
Dec-12 239,538 26,343,256 Below
Jan-13 1,288,562 27,631,818
Feb-13 (6,035)27,625,783
Mar-13 27,625,783
Apr-13 27,625,783
May-13 25,000 27,650,783
Jun-13 200,000 27,850,783
Jul-13 300,000 28,150,783
Aug-13 500,000 28,650,783
Sep-13 704,000 29,354,783
Oct~13 29,354,783
Nov-13 29,354,783
Dec-13 29,354,783 Below
December 2013 Balance 29,354,783
December 2012 Balance 26,343,256
Adjustment to YE December 2013 3,011,526 Ref.8.6
Rocky Mountain Power
Idaho Results of Operations -December 2012
Powerdale Hydro Removal
TOTAL
ACCOUNT ~COMPANY FACTOR
PAGE 8.7
IDAHO
FACTOR °/0 ALLOCATED REF#
Adjustment to Expense:
Remove O&M Expense 535 3 (4,032)SG-P 6.079°/0 (245)
537 3 (8,262)SG-P 6.079°/0 (502)
539 3 (1,412)SG-P 6.079°/0 (86)
545 3 (2,269)SG-P 6.079°/0 (138)
(15,974)(971)8.7.1
Decommissioning Reg Asset:
Decommissioning Amortization 4041P 3 411,102 SG-P 6.079°/0 24,992 8.7.2
Decommissioning Reg Asset 182M 3 2,794,650 SG-P 6.079%169,893 8.7.2
Remove Booked Decom Reg Asset 182M 3 (193,631)10 Situs (193,631)B-16
Adjustment To Tax:
Schedule M -Decommissioning SCHMAT 3 411,102 SG 6.079%24,992
Deferred Income Tax Expense 41110 3 (156,017)SG 6.079%(9,485)
Year End ADIT Balance 283 3 (1,060,598)SG 6.079%(64,476)
Schedule M -Decommissioning SCHMDT (80,564)SG 6.079°/0 (4,898)
Deferred Income Tax Expense 41010 (30,575)SG 6.079°/0 (1,859)
Year End ADIT Balance 283 871,993 S8 6.079%53,010
Schedule M -Decommissioning SCHMAT (19,089)ID Situs (19,089)
Deferred Income Tax Expense 41110 7,244 10 Situs 7,244
Year End ADIT Balance 283 73,486 ID Situs 73,486
Description of Adjustment:
This adjustment reflects the treatment approved by the Commission in Case 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 10 years,beginning in
the subsequent year after they are spent.The decommissioning of the plant was substantially complete by the end of 2010.
Rocky Mountain Power
Results of Operations ~December 2012
Powerdale Removal
Operation &Maintenance Expense
Description
Operation &Maintenance Expense
Hydraulic Expense
Misc.Hydro Expense
Maintenance of Misc.Hydro Plant
Account
535
537
539
545
Factor
SG-P
SG-P
SG-P
SG-P
12 Months Ended
December 2012 Expense
4,032
8,262
1,412
2,269
15,974
Ref 8.7
Page 8.7.1
Page 8.7.2
Rocky Mountain Power
Results ofOperations·December2012
RegulatoryTreatment ofDecommissioningCosts
Amortizeactualcash spontover 10yoarsbeginning in the yearsubsequentto the cash beingspont.
Case No_PAC~E~07-04
CashSpend Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
TOTAL Dec 2007 June 2008 Dec 2008 June 2009 Dec 2009 June 2010 Dec 2010 June2011 Dec2011 June2012 Dec 2012
4,111,019 38,236 34,523 326,331 410,104 241,160 1,096,741 1,395,199 429,651 50,751 60,174 28,149
MonthlyAmortization Through June2013
Dec2007 June 2008 Dec2008 June2009 Dec 2009 June 2010 Dec2010 June 2011 Dec 2011 June 2012 Dec2012 Amort Regulatory
Date Spend Spend Spend Spend Spend Spend Spend Spend Spend Spend Spend Total AssetBalance Balance
Oec-07 38,236
Jan-08 319 319
Feb-DB 319 319
Mar-DB 319 319
Apr-OB 319 319
May-08 319 319
Jun-08 319 319 70,847
Jul~08 319 319
Aug-08 319 319
Sep~08 319 319
Oct-08 319 319
Nov-DB 319 319
Dec~08 319 319 395,266
Jan~09 319 288 2,719 3,326
Feb-09 319 288 2,719 3,326
Mar-09 319 288 2,719 3,326
Apr-09 319 288 2,719 3,326
May-De 319 288 2.719 3,326
Jun-09 319 288 2,719 3,326 785,416
Jul.-09 319 288 2,719 3,326
Aug-09 319 288 2,719 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
Dee-09 319 288 2,719 3,326 1,006,621
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}19 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
Oec-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 11,627 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 11,627 29,519 3,646,062
Jul-11 319 288 2,719 3,418 2,010 9,140 11,627 29,519
AU9-11 319 288 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 3,519,698
Jan-12 319 288 2,719 3,418 2,010 9,140 11,627 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 2BB 2,719 3,41B 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 3,378,738
Jul--12 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 33,522
Aug-12 319 288 2,719 3,418 2,010 9,140 11.627 3,580 423 33,522
Sep-12 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 33,522
Oc1-12 319 288 2,719 3,418 2,010 9.140 11,627 3,580 423 33,522
Nov-12 319 288 2,719 3,418 2,010 9,140 11.627 3,-580 423 33,522
De~12 319 288 2,719 3,418 2,010 9,140 11.627 3,580 423 33,522 3,205,752
Jan-13 319 288 2,719 3,418 2,010 9.140 11,627 3,580 423 501 235 34,258
Feb-13 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 34,258
Mar-13 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 34,258
Apr-13 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 34,258
May-13 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 34,258
Jun~13 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 34.258 3,000,201 Ref8.?
Jul~13 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 34,258
Aug-13 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 34,258
Sep-13 319 288 2,719 3,418 2,010 9,140 11,627 3,5BO 423 501 235 34,258
Oct-13 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 34,258
Nov-13 319 288 2,719 3,418 2.010 9,140 11,627 3,580 423 501 235 34,258
08c-13 319 288 2,'719 3,418 2,010 9,140 11,627 3,580 423 501 235 34,258 2,794,650
Rocky Mountain Power
Idaho Results of Operations -December 2012
FERC 105 -Plant Held for Future Use
PAGE 8.8
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Rate Base:
Remove PHFU 105 (11,919,938)SG 6.079%(724,640)
Remove PHFU 105 (953,014)SE 6.324%(60,270)
Remove PHFU 105 (4,847,004)UT Situs
Remove PHFU 105 (4,254,106)OR Situs
Remove PHFU 105 (683,318)CA Situs
(22,657,380)(784,910)8.8.1
Description of Adjustment:
This adjustment removes 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.
Rocky Mountain Power
Results of Operations -December 2012
FERC 105 (PHFU)
From BW Report (SAP)
Primary Account Secondary Account Alloc Total ($OOOs'
1050000 EL PLT HLD FTR USE 3401000 LAND OWNED IN FEE SG $8,923
1050000 EL PLT HLD FTR USE 3501000 LAND OWNED IN FEE SG $2,841
1050000 EL PLT HLD FTR USE :3502000 LAND RIGHTS SG $156
1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEE CA $683
1050000 EL PLT HLD FTR USE :3601000 LAND OWNED IN FEE OR $746
1050000 EL PLT HLD FTR USE :3601000 LAND OWNED IN FEE UT $4,847
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
Overall Result (000'5)$22,657
SG
SE
UT
OR
CA
Total:
11,919,938
953,014
4,847,004
4,254,106
683,318
22,657,380 IRef.8.8
Page 8.8.1
Rocky Mountain Power
Idaho Results of Operations -December 2012
Trojan Unrecovered Plant
PAGE 8.9
TOTAL IDAHO
ACCOUNT IY.Rg COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Tax:
Schedule M Addition SCHiViAT 99,553 TROjO 6.123%6,096
Deferred Income Tax Expense 41110 (37,781 )TROJO 6.123%(2,313)
Deferred Income Tax Balance 190 (1,880,194)TROJO 6.1230/0 (115,124)
Description of Adjustment:
Amortization of Trojan unrecovered plant and decommissioning regulatory assets were completed prior to the beginning of the
base period.This adjustment removes deferred tax amounts from unadjusted results.
Rocky Mountain Power
Idaho Results of Operations -December 2012
Regulatory Asset Amortization
PAGE 8.10
TOTAL
ACCOUNT:IYlliz COMPANY
Adjustment to Expense:
Electric Plant Acquisition Amortization
Adjustment to Rate Base:
Accum.Provo Electric Plant Acquisition
Description of Adjustment:
406
115
3
3
(330,925)
(5,193,044)
FACTOR
5G
5G
IDAHO
FACTOR %ALLOCATED REF#
(20,118)8.10.1
(315,697)8.10.1
This adjustment replaces the Electric Plant Acquisition adjustment in the base period with that in the pro forma period due to the
expiration of the Wyodak portion in June 2013.
Rocky Mountain Power
Results of Operations ..December 2012
Regulatory Asset Amortization
Account 115
The Wyodak portion of the amortization of the Electric Plant Acquisition Adjustment
expires June 30,2013,reducing the amortization in the pro forma period.
Amortization Rate Base
Pro Forma Amount (below)5,193,044 (118,086,249)
Base Period Amount (below)5,523,970 (112,893,204)
Adjustment (330,925)(5,193,044)
Ref 8.10 Ref 8.10
Beg Balance Amortization End Balance
2011 January (101,845,265)(460,331 )(102,305,596)
February (102,305,596)(460,331 )(102,765,927)
March (102,765,927)(460,331 )(103,226,257)
April (103,226,257)(460,331 )(103,686,588)
May (103,686,588)(460,331 )(104,146,919)
June (104,146,919)(460,331 )(104,607,250)
July (104,607,250)(460,331 )(105,067,581 )
August (105,067,581 )(460,331 )(105,527,911 )
September (105,527,911)(460,331)(105,988,242)
October (105,988,242)(460,331 )(106,448,573)
November (106,448,573)(460,331 )(106,908,904)
December (106,908,904)(460,331 )(107,369,235)
2012 January (107,369,235)(460,331 )(107,829,565)
February (107,829,565)(460,331 )(108,289,896)
March (108,289,896)(460,331 )(108,750,227)
April (108,750,227)(460,331 )(109,210,558)
May (109,210,558)(460,331 )(109,670,889)
June (109,670,889)(460,331 )(110,131,219)
July (110,131,219)(460,331)(110,591 ,550)
August (110,591,550)(460,331 )(111,051,881 )
September (111,051,881 )(460,331 )(111,512,212)
October (111,512,212)(460,331 )(111,972,543)
November (111,972,543)(460,331 )(112,432,873)
December (112;432,873),(460;331 ),(112,893,204)
Base Period Amort =(5,523,970)
2013 January (112,893,204)(460,331 )(113,353,535)
February (113,353,535)(460,331 )(113,813,866)
March (113,813,866)(460,331 )(114,274,197)
April (114,274,197)(460,331 )(114,734,527)
May (114,734,527)(460,331 )(115,194,858)
June (115,194,858)(460,331 )(115,655,189)
July (115,655,189)(405,177)(116,060,366)
August (116,060,366)(405,177)(116,465,542)
September (116,465,542)(405,177)(116,870,719)
October (116,870,719)(405,177)(117,275,895)
November (117,275,895)(405,177)(117,681,072)
December (117,681,072)(405,177)(118,086,249)
Pro Forma Amort =(5,193,044)
Page 8.10.1
Rocky Mountain Power PAGE 8.11
Idaho Results of Operations ..December 2012
Klamath Hydroelectric Settlement Agreement
TOTAL IDAHO
ACCOUNT IYQ§COMPANY FACTOR FACTOR 0/0 ALLOCATED REF#
Adjustment to Expense:
Operation &Maintenance 537 3 5,914 SG-P 6.079%360 8.11.1
Facilities Removal Costs 557 1 17,200,000 ID Situs 975,961
Adjustment to Revenue:
Oregon Customer Surcharge 440 15,824,000 OR Situs
California Customer Surcharge 440 1,376,000 CA Situs
Adjustment to Rate Base:
Relicensing &Settlement Process Costs 302 32,081,215 SG-P 6.079%1,950,289 8.11.2
Adjustment to Depreciation Expense:
Relicensing &Settlement Process Costs 4041P 900,438 SG-P 6.079%54,740 8.11.2
Adjustment to Depreciation Reserve:
Relicensing &Settlement Process Costs 1111P (7,019,032)SG-P 6.0790/0 (426,703)8.11.2
Description of 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 2013 level.This also corrects the
Klamath Relicensing and Settlement Process costs for the year ended December 2012.
Rocky Mountain Power
Results of Operations •December 2012
Klamath Hydroelectric Settlement Agreement Adj.
O&M
Page 8.11.1
12 ME Dec 12 Actuals 12 ME Dec 13 Projected Adjustment
Administration/Management 418,267 386,705 (31,562)
Aquatic Habitat/Hatcheries 1,843,853 1,797,593 (46,260)
Terrestrial Improvements 25 35,000 34,975
Water Measurement/Monitoring 488J294 527,260 38,966
Water Quality Improvement 244,088 253,883 91795
_K_la_m_a_t_h_lm--:....-pl_e_m_e_nt_a_tio_n_T_o_ta_1 2-..:,_9_94....,:.,_52_6 3..:....,0_0_0.:.-,4_4_0 5..:,.,9_1_4_Ref 8.11
Rocky Mountain Power
Results of Operations ..December 2012
Klamath Hydroelectric Settlement Agreement Adj.
Year End
Page 8.11.2
Klamath Relicensing &
Settlement Process
Costs
Gross EPIS
Amortization Reserve
Amortization Expense
Month
Dec..11
Jan..12
Feb..12
Mar..12
Apr..12
May..12
Jun..12
Jul..12
Aug..12
Sep..12
Oct..12
Nov..12
Dec..12
Actuals As Booked
December 2012 Year End
42,030,535
(9,527,099)
7,372,466
EPIS Balance
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
See Above
Corrected December
2012 Year End
74,111,750
(16,546,132)
8,272,903
See Below
Amortization Expense _
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
8,272,903
See Above
Adjustment
32,081,215 Ref.8.11
(7,019,032)Ref.8.11
900,438 Ref.8.11
Amortization Reserve
(8,273,228)
(8,962,637)
(9,652,046)
(10,341,454)
(11,030,863)
(11,720,271)
(12,409,680)
(13,099,089)
(13,788,497)
(14,477,906)
(15,167,314)
(15,856,723)
(16,546,132)
(16,546,132)
See Above
Rocky Mountain Power
Idaho Results of Operations -December 2012
Miscellaneous Asset Sales and Removals
PAGE 8.12
TOTAL IDAHO
ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Remove Deseret Power Electric Plant 314 (7,929,416)5G 6.079%(482,047)8.12.1
Remove Condit EPIS -Trans 353 (1 ,150,634)SG 6.079%(69,950)8.12.1
Adjustment to Depreciation Reserve:
Remove Deseret Power Dep.Res.108SP 323,222 SG 6.079%19,649 8.12.1
Remove Condit Dep.Res.-Trans 108TP 492,721 SG 6.079%29,954 8.12.1
Adjustment to Depreciation Expense:
Remove Condit Dep.Exp.-Hydro 403HP (2,899,503)SG-P 6.079%(176,267)
Remove Condit Dep.Exp.-Trans 403TP (21,538)SG 6.079%(1,309)
(2,921,041)(177,577)8.12.1
Remove Deseret Power Dep.Exp.403SP (190,214)SG 6.079%(11,564)8.12.1
Adjustment to Expense:
Remove Condit O&M Exp 539 (59,617)SG-P 6.079%(3,624)8.12.1
Description of 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.
Page 8.12.1
Rocky Mountain Power
Results of Operations -December 2012
Misc Asset Sales and Removals
December 2012
Year-End Balance Adjustment
Deseret Power -Hunter Projects
EPIS -314 7,929,416 (7,929,416)Ref.8.12
Depreciation Reserve (323,222)323,222 Ref.8.12
Condit Hydroelectric Project
EPIS -Trans 1,150,634 (1,150,634)Ref.8.12
Dep.Res.-Trans (492,721 )492,721 Ref.8.12
12 ME December
2012 Adjustment
Condit Hydroelectric Project
Depreciation Expense -Hydro 2,899,503 (2,899,503)Ref.8.12
Depreciation Expense -Trans 21,538 (21,538)Ref.8.12
Deseret Power -Hunter Projects
Depreciation Expense 190,214 (190,214)Ref.8.12
12 ME December
2012 Adjustment
Condit Hydroelectric Project
O&M Expense 5,673 (5,673)
52,483 (52,483)
(1,398)1,398
518 (518)
2,341 (2,341 )
59,617 (59,617)Ref.8.12
Rocky Mountain Power
Idaho Results of Operations -December 2012
Carbon Removal Costs
PAGE 8.13
TOTAL
ACCOUNT ~COMPANY
IDAHO
FACTOR %ALLOCATED REF#
Adjustment to Amortization Expense:
Removal Costs
Description of Adjustment:
4041P 3 493,293
FACTOR
ID Situs 493,293
This adjustment includes Idaho's annual expense for Carbon removal costs.The Carbon removal costs are confidential.This
represents Idaho share of removal costs assuming a seven-year amortization starting in 2014.
Idaho Results of Operations
December 2012
Year End Factors
Page 9.1
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012FACTORS
YEAR-END FACTORS
DESCRIPTION
2010 PROTOCOL
------------------------~- - -~~---------~~~...~~~.-~~~~~-~~-~~
Situs S Situs
System Generation SG 1.5920%25.7749%7.9147%0.0000%12.6666%,42.8200%6.0792%2.7675%0.3850%Pq 9.15
System Generation(Pac.Power Costs on SG)SG~P 1.5920%25.7749%7.9147%)0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%Pg 9.15
System Generation(RM.P.Costs on SG)SG~U 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%Pq 9.15
Divisional Generation -Pac.Power DGP 3.3202%53.7557%16.5067%0.0000%26.4173%0.0000%0.0000% 0.0000%0.0000%Pg 9.15
Divisional Generation -RM.P.DGU 0.0000% 0.0000%0.0000%,0.0000%0.0000%,82.2643%11.6792%5.3169%0.7396%Pg 9.15
System Capacity SC 1.6044%26.1701%8.0195%0.0000%12.2347%42.9378%5.9976% 2.6438%0.3922%Pg 9.15
System Enerqy SE 1.5546%24.5894%7.6003%0.0000%13.9626%42.4667%,6.3241%3.1388%0.3634%Pq9.15
SyStem Enerqy(Pac.Power Costs on SE)SE-P 1.5546%24.5894%7.6003%0.0000%13.9626%42.4667%6.3241%3.1388%0.3634%Pg 9.15
System Enerqy(R.M.P.Costs on SE)SE-U 1.5546%24.5894%7.6003%0.0000%13.96260;...42.4667%6.3241%3.1388%0.3634%Pg 9.15
Divisional Enerqy~Pac.Power DEP 3.2587%51.5425%,15.9313%0.0000%29.2675%0.0000%0.0000% 0.0000% 0.0000%Pg 9.15
Divisional Energy~R.M.P.DEU 0.0000%0.0000% 0.0000%0.0000%0.0000%81.2090%12.0936%6.0024%0.6950%Pg 9.15
System Overhead SO 2.2150%27.1779%7.7085%0.0000%11.6566%42.6583%5.8173% 2.4915%0.2749%Pg 9.7
System Overhead (Pac.Power Costs on SO)SO·p 2.2150%27.1779%7.7085%0.0000%11.6566%42.6583%5.8173%2.4915%0.2749%Pg 9.7
System Overhead (RM.P.Costs on SO)SO·U 2.2150%27.1779%7.7085%0.0000%11.6566%42.6583%5.8173%2.4915'%0.2749%Pg 9.7
Divisional Overhead -Pac.Power DOP 0.0000%0.0000%0.0000%0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000%Pg 9,7
Divisional Overhead -R.M.P.Power DOU 0.0000%0.0000%0.0000%0.0000% 0.0000% 0.0000% 0.0000%0.0000'%0.0000%Pg 9.7
Gross Plant-System GPS 2.2150%27.1776%7.7085%0.0000%11.6566%42.6584%5.8173%2.4915%0.2749%Pg9.7
System Generation (Wind Planton SG)SG-W 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792% 2.7675%0.3850'%Not Used
System Net Other Production Plant(Wind Plant on SNPPO)SNPPO~W 1.5920%25.7749%7.9147%0,0000%12.6666%42.8200%6.0792% 2.7675%0.3850%Not Used
System Net Plant SNP 2.0434%26.2108%7.5265%0.0000%11.7765%43.8610%5.7875% 2.5088%0.2856%Pg9.7
Seasonal System Capacity Combustion Turbine SSCCT 1.5467%25.1941%7.8415'%0.0000%11.9129%44.3799%6.2419%2.4603%0.4227%Pq 9.16
Seasonal System EnergyCombustion Turbine SSECT 1.5594%24.1535%7.5287%0.0000%13.7463%43.0945%6.5113%3.0208%0.3856%Pf.:l9.16
Seasonal SystemCapacity Cholla SSCCH 1.6332%27.2758%8.2553%0.0000%12.5832%41.7140%5.4150%2.7643%0.3593%Pg 9.17
Seasonal System EnergyCholla SSECH 1.5047%25.2244%7.9089%0.0000%14.1637%41.9372%5.7338%3.1870%0.3404%Pg 9.17
Seasonal System Generation ChoUa SSGCH 1.6011%26.7630%8.1687%0.0000%12.9783%41.7698%5.4947%2.8699%0.3546%Pq 9.17
Seasonal System Capacity Purchases SSCP 1.4720%23.5983%7.4960%0.0000%11.1560%46.8167%6.6876%2.2890%0.4844%PQ 9.18
Seasonal System Energy Purchases SSEP 1.6259%23.3438%7.1565%0.0000%13.2144%44.1995%7.1142%2.9223%0.4235%Pg 9.18
Seasonal System Generation Contracts SSGC 1.5105%23.5347%7.4111%0.0000%11,6706%46.1624%6.7942%2.4473%0.4692%Pg 9.18
Seasonal System Generation Combustion Turbine SSGCT 1.5499%24.9340%7.7633%0.0000%12.3712%44.0586%6.3092%2.6004%0.4134%Pq 9.16
Mid~Columbia MC 1.0943%44.6700%9.7477%0.0000%8.7071%29.4348%4.1789%1.9024%0.2646%Pg 9.15
Division Net PlantDistribution SNPD 3.4033%26.9430%6.3032%0.0000''10 8.9110%48.0890%4.6833%1.6671%0.0000%Pq9.6
Divisional Generation M Huntington DGUH 0.0000%0.0000%0,0000%0.0000%0.0000%82.2643%11.6792%5.3169%0.7396%Pg 9.15
Divisional Energy-Huntington OEUH 0.00000;.)0.0000% 0.0000%0.0000% 0.0000%81.2090%12.0936%6.0024%0.6950%Pg 9.15
Division Net PlantGeneral~Mine~Pac.Power DNPGMP 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000% 0.0000%0.0000%0.0000%Not Used
Division Net PlantGeneral~Mine~RM.P.DNPGMU 1.5546%24.5894%7.6003%0.0000%13.9626%42.4667%6.3241%3.1388%0.3634%Pg9.6
Division Net Plant Intangible~Pac.Power DNPlP 0.0000%0.0000% 0.0000%0.0000°/...0.0000%0.0000% 0.0000%0.0000%0.0000%Not Used
Division Net Plant Intangible~RM.P.DNPIU 0.0000% 0.0000% 0.0000%0.0000%0.0000%0.0000% 0.0000% 0.0000%0.0000%Not Used
Division Net PlantSteam-Pac.Power DNPPSP 0.0000% 0.0000% 0.0000%0.0000% 0.0000%0.0000% 0.0000%0.0000% 0.0000%Not Used
Division NetPlantSteam·R.M.P.DNPPSU 0.0000% 0.0000% 0.0000%0.0000%0,0000%0.0000%0.0000%0.0000%0<0000%Not Used
Division Net Plant Hydro ~Pac.Power ONPPHP 0.0000%0.0000%0.0000'%0.0000% 0,0000%0.0000%0.0000% 0.0000%0.0000%Not Used
Division Net Plant Hydro -R.M.P.DNPPHU 0.0000% 0.0000%0.0000%0.0000%0.0000% 0.0000%0.0000%0.0000% 0.0000%Not Used
System Net HydroPlant-Pac.Power SNPPH-P 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%Pg9.4
System Net HydroPlant-RM.P.SNPPH~U 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%Pg9.4
Customer-System CN 2.4630%30.3401%6.9437%0.0000%6,6373%48.9066%3.8664%0.8429%0.0000%0.00%0.00%Pg 9.10
Customer·Pac.Power CNP 5.3100%65.4107%14.9699%0.0000%14.3094%0.0000% 0.0000% 0.0000%0.0000%0.00%0.00%Pg 9.10
Customer~R.M.P.CNU 0.0000%0.0000%..0.0000% 0.0000%0.0000%91.2166%7.2113%1.5722%0.0000%0.00% 0.00%Pg 9.10
Washinqton Business Tax WBTAX 0.0000% 0.0000%100.0000%0.0000% 0,0000% 0.0000%0.0000%0.0000% 0.0000%0.00% 0.00%Situs
Operatin!=j Revenue ~Idaho OPRV-ID 0.0000% 0.0000%0.0000% 0.0000% 0.0000% 0.0000%0.0000%0.0000%0.0000%Not Used
Operatinq Revenue ~Wyoming OPRVWY 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Excise Tax ~superfund EXCTAX 37.8100%6.9434%34.3337%0.0000%·87.8712%60.7416%48.2989%48.8875%-10.5641%67.0136%-105.5935%Pg 9,11
Interest INT 2.0434%26.2108%7.5265%0.0000%11.7765%43.8610%5.7875%2.5088%0.2856%0.0000%Pg9.7
CIAC CIAC 3.4033%26.9430%6.3032%0.0000%8.9110%48.0890%4.6833%1.6671%0.0000%Pg 9.10
Idaho StateIncomeTax IDSIT 0.00%0.00%0.00%0.00%0.00% 0.00%100.00%0.00%0.00%0.0000%Pq 9.11
Blank DONOTUSE 0.0000%0.0000%0.0000%0.0000% 0.0000%0.0000%0.0000%0.0000%0.0000%0 0 Not Used
Bad Debt Expense SADDEST 4.0854%44.4878%13.3925%0.0000%4.5921%28.2205%5.2211%0.0006%0.0000%0.0000%0.0000%Pg 9.10
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
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
Accumulated !nvestment TaxCredit 1984 ITC84 3.29%70.98%14.18%0.00%10.95%0.61%Fixed
Accumulated Investment Tax Credit1985 ITe85 5.42%67.69%13.36%0.00%11.61%1.92%Fixed
Accumulated Investment Tax Credit 1986 ITC86 4.79%64.61%13.13%0.00%15.50%1.98%Fixed
Page 9.2
ALLOCATIONS USING HISTORICAL LOADS
IDAHORESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
YEAR~ENDFACTORS 2010 PROTOCOL
Accumulated InvestmentTax Credit 1988 ITe88 4.27%61.20%14.96%0.00%16.71%2.86%Fixed
Accumulated InvestmentTax Credit 1989 ITC89 4.88%56.36%15.27%0.00%20.68%2.82%Fixed
Accumulated Investment Tax Credit 1990 ITC90 1.50%15.94%3.91%0.00%3.81%46.94%13.98% 13.54%0.39%Fixed
OtherElectric OTHER 0.00%0.00%0.00%0.00%0.00% 0.00% 0.00%0.00%0.00%100.00%0.00%Situs
Non-Utility NUTIL 0.00%0.00%0.00%0.00%0.00%"0.00%0.00%0.00% 0.00%0.00%100.00%Situs
System NetSteamPlant SNPPS 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675'%0.3850%Pg 9.4
System NetTransmission Plant SNPT 1.5920%25.7749%7.91471''/0 0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%Pg 9.5
System NetProduction Plant SNPP 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%Pg 9,5
System Net Hydro Plant SNPPH 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%Pg 9.4
System NetNuclearPlant SNPPN 1.5920%25.7749%7.9147%0_0000%12.6666%42.8200%6.0792%2.7675%0,3850%Pg 9.4
System NetOther Production Plant SNPPO 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%Pg 9.5
System NetGeneral Plant SNPG 2.3733%29.4338%7.4633%0.0000%11.9559%39.6528%6.3356%2.6344%0.1509%Pg 9.6
System Net lntan~iblePlant SNPI '1.8468%26.5966%7.9373%0.0000%11.9147%42.2652%6.6276%2.4909%0.3209%Pg 9.7
Trojan Plant Allocator TROJP 1.5863%25.5948%7.8669%0.0000%12.8635%42.7663%6.1164%2.8240%0,3817%Pg 9.12
Trojan Decommissioning Allocator TROJD 1.5853%25.5630%7.8585%0.0000%12.8983%42.7568%6.1230%2.8339%0.3811%Pg 9.12
Income Before Taxes IBT 26.1323%16.9508%22.5189%0.0000%~53.4941%56.4062%33,6668%32.9974%-6.8140%38.0726%-66.4367%Pg 9.8
DITExpense DITEXP 1.9142%27.3980%3.2100%0.0000%12.1179%41.7699%4.9355%2.6509%0.3225% 0.0000%5.6810%Pg 9.9
DITBalance DITBAL 2.2438%27.3747%6.1772%0.0000%11.4708%42.9624%5.6250%2.4315%0.2804% 0.0000%1.4342%Pg 9.9
Tax Depreciation TAXDEPR 2.1200%26.3933%5.7974%0.0000%11.7887%43.0210%5.4265%2,7376%0.2776%0.0000%2.4379%Pg 9.12
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
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
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
SCHMATDepreciation Expense SCHMOEXP 2.3510%27.7969%8.0614%0.0000%11.7745%41.5582%5.6892%2.5042%0.2646%0.0000%0.0000%Pg 9.12
SCHMDT Amortization Expense SCHMAEXP 1.9663%27.2864%8.0543%0.0000%12.8636%44.4081%5.7590%2.4354%0.2994%-3.0724%0.0000%Pg 9.12
System Generation Cholla Transaction SGCT 1.5981%25.8745%7.9453%0.0000%12.7156%42.9855%6.1027%2.7782%Pq 9.15
YEARENDFACTORS
CALCULATIONOFINTERNALFACTORS
HiSTORICAL DECEMBER2012 fACTORS
DESCRIPTION OFFACTOR TOTAL California ~Washington Montana WVo-PPL Utah Idaho Wyo.UPL FERC
STEAM:
STEAMPRODUCTION PLANT
DGP 0 0 0 0 0 0 0 0 0 °DGU 0 0 0 0 0 0 0 0 0 0
SG 13,664,203,252 106.093.534 1,717,693,095 527,450.043 0 844,130.887 2,853,612,190 405.131.851 184,435.109 25,656,544
SSGCH 0 0 0 0 0 0 0 0 0 0
6,664.203,252 106.093.534 1,717,693,095 527,450,043 0 844,130.887 2,853,612,190 405.131.851 184,435.109 25.il56,544
LESS ACCUMULATED DEPRECIATiON
DGP (749.327.481)(11_929,228)(193.1385(3)(59,306,835)0 (94,914,643)(320.862,067)(45,553,297){20,738,007)(2,884,839)
DGU (827,564,590)(13.174.756)(213,304,116)(65,499.049)0 (104,824,659){354,363.202)(50,300,506)(22,903,258)(3.186,044)
SG (704,193.106)(11,21O,6(3)(181,505.214)(55,734,597)0 (89.197,632)(301.535,526)(42,809,477)(19.4B8,891)(2,711,076)
SSGCH (175,994,247)(2,801.813)(45.362,377)(13,929.373)0 (22,29Z,564)(75,350,746)(10,600,085)(4,870,728)(677,561)
(2,457,079,423)(39,116,490)(633,310,270)(194.469.856)0 (311.229,498)(1,052,121.541)(149.371,365)(68,OOO.884}(9.459.520)
TOTALNETSTEAMPLANT 4,207,123,829 66,977,044 1,084.382.825 332980,187 0 532.901,389 1.801.490.649 255.760.486 116.434,225 16,197.024
SNPPS
SYSTEMNETPLANT PRODUCTION STEAM 1000000%1.5920%25.7749%7.9147%00000%126686%428200%e.0792%2.7675%0.3850%
NUCLEAR:I.QIAb ~Q!:!ill2.n Washington Montana Wyo-PPL !!!!b ~Wvo·UPL FERC
NUCLEARPRODUCTiON PLANT
DGP
Page9.3
ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER2012 FACTORS
YEAR·END FACTORS 2010 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana WycrPPL Utah Idaho WycrUPL FERC~UPL OTHER NON~UTIUT'IPage Ref.
SSGCH 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0
(3 305,867,852)(52.629,128)(852.084,813){261,648.703)0 (418,742,505)(1,415,572,791)(200,971,115)(91,491,522)(12,727,274)
TOTAlNET PRODUCTION PLANT 7.574,057,075 120578327 1,952,207,195 599,462,018 0 959378,829 3,243,211,645 460,443,904 209,615,762 29,159,394
SNPP
SYSTEMNETPRODUCTIONPLANT 1000000%1.5920%25.7749%7,9147%00000%126666%428200%60792%2.7675%03850%
TRANSMISSION;IQIAb California Oregon Washington Montana Wyo.PPL Utah Idaho Wyo·UPL EEB£TRANSMISSiON PLANT
DGP 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SG 4,729,045.387 75,285.990 1,218,907,692 374,288,583 0 599,011,333 2,024,977,488 287,489,267 130,878.662 18,206,372
4,729,045,387 75,285,990 1,218,907.692 374,288,583 0 599,011,333 2,024,977,488 287,489,267 130.878,662 18,206,372
LESS ACCUMULATEDDEPRECIATION
DGP (379.591,327)(6043,061)(97.839,363)(30,043,421)0 (48,081,481)(162,541,026)(23,076,207)(10.505,377)(1,461,390)
DGU f409,387.649}(6.517,416)(105,519,341)(32,401,703)0 (51,855,675)(175,299,813)(24,887,593)(11.330.005)(1,576,103)
SG (498,287,842)('7,932,699)(128,433,296)(39,437,864)0 (63,116,346)(213,366,881)(30,292,035)(13,790,362)(1,918,360)
(1,287,266.818)(20,493,175)(331,792,000)(101,882.988)0 (163,O53,502)(551,207,720)(78,255,835)(35,625.744)(4,955,854)
TOTALNETTRANSMISSIONPLANT 3,441,778,570 54.792,814 887,115,693 272,405,595 0 435,957,831 1,473,769.768 209,233,433 95,252,918 13,250,518
SNPT
SYSTEMNETPLANT TRANSMISSION 1000000%1,5920%25.7749%7.9147%00000%12.6666%428200%60792%2,7675%03850"'10
DISTRIBUTION:IQIbb California ~Washington Montana Wyo-PPL 1!!!b ~Wyo-UPL FERC
DISTRIBUTION PLANT·PACIFIC POWER
S 2,954,782,860 228,860700 1,795,746,293 414,166,531 0 516,009,336
LESS ACCUMULATEDDEPRECIATION
(1,322,439,702)(106,925,901)(830,432,403)(188.337,076)0 (196,744,322)0 0 0 0
1632,343,159 121,934,800 985,313,890 225.829,455 0 319,265,014 0 0 0 0
DNPDP
DIVISIONNETPLANT DISTRIBUTIONPACIFICPOWER 1000000%7.4699%591367%13.8347%00000%19,5587%0ססoo%0.ססOO%00000%0,0000%
DISTRIBUTION PLANT·ROCKYMOUNTAIN POWER
S 2,895,742,780 0 0 0 0 0 2.502,991,897 291,750,742 101,000.141
LESS ACCUMULATEDDEPRECIATION
(945,283,521)0 0 0 0 0 (780,056,902)(123,956,908)(41,269,712)
1950,459,259 0 0 0 0 0 1,722,934,995 167,793,835 59,730.429
DNPDU
OfVlSIONNETPLANT DISTRIBUTIONRM,P.1000000%00000%00000%0.0000%00000%00000%88.3348%8,6028%3.0624%00000%
TOTALNETDISTR!BUTION PLANT 3.582,802,417 121.934,800 965,313.890 225,829,455 0 319,265,014 1.722,934,995 167,793,835 59,730,429
DNPO&SNPO
SYSTEMNETPLANT DISTRIBUTiON 100.0000%3.4033%269430%6.3032%00000%8.9110%480890%4,6833%1.6671%00000%
GENERAL;TOTAL California ~Washington Montana Wyo~PPL !!E.!!Idaho Wyo-UPL FERC
GENERALPLANT
S 569,764,499 1~5,153,248 179,105,079 47,100,686 0 68,852,082 208,323,818 36,457,973 14,771,613 0
DGP -0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SE 827,294 12,861 203,426 62,877 0 115,512 351,324 52,319 25,967 3,007
SG 268.176,637 4,269,349 69,122,315 21,225.310 0 33,958,979 114,833,250 16,303,059 7,421,921 1,032,454
SO 254,731,208 5,642,310 69,230,497 19,635,921 0 29,692,982 108,663,989 14,818,493 6,346,720 700,298
CN 24,129,908 594,323 7,321,050 1,675,498 0 1,601,566 11,801,116 932,958 203,398 0
DEU 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 °0
SSGCH 0 0 0 0 0 0 0 0 0 0
Remove CapitalLease (55,11-6,128)(606,052)(15,074,O75}(2.885,616)0 (5,689,207)(27,511,079)(2,212,435)(1,001,158)(136,506)
1,062,513,418 25,066.038 309,908,292 86,814,676 0 128,541,914 416,462,417 66,352,367 27,768,461 1.599,253
LESS ACCUMULATED DEPRECIATION
Page9.5
ALLOCATIONS USING HISTORICALLOADS
IDAHO RESULTS OF OPERATIONS
HISTORICALDECEMBER 2012 FACTORS
YEAR-END FACTORS 2010 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON~UTILInPage Ref.
S (182,059,825)(4,877,196)(55,461,706)(20,003,403)0 (23,650,919)(61,116.599)(11,532,639)(4,817,363)0
DGP (2,673,076)(42,555)(688,983)(211,565)0 (338589)(1,144,611)(162,S02)(73.979)(10,291)
DGU (3,699,176j (58,891)(953,460)(292J78)0 (468561)(1,583,987)(224,881)(102,377)(14,241)
SE (328,16G)(5,102)(80,695)(24,942)0 (45,821)(139,362)(20,754)(10,301)(1.193)
SG (63,50B,B16)(1,011,055)(16,369,347)(5,026,516)0 (8,044.435)(27.194.478)(3,860,843)(1J57,638)(244.503)
so (95.460,559)(2,114,456)(25.944,139)(7.358.564)0 (11.127.449)(40,721,846)(5.553,232)(2,378,434)(262.437)
CN (11,442,313)(281,826)(3.471,615)(794,515)0 (759,457)(5,596,045)(442,405)(96,451)0
SSGCT (55,457)(883)(14.294)(4,389)0 (7,024)(23,747)(3,371)(1,535)(214)
SSGCH (2,181,396)(34,728)(562,253)(172,650)0 (276,310) (934,074)(132.612)(60,371)(8,398)
(361,408,784)(8,426,6g1)(103,546,491)(34,489,323)0 (44,718,566)(138,454,750)(21,933,241)(9298,447)(541.276)
TOTAL NET GENERALPLANT 701,104,633 16,639,347 206,361,801 52,325,353 0 83,823,349 278,007,667 44,419.126 18,470,013 1,057,977
SNPG
SYSTEMNET GENERALPLANT 1000000%23733%29,4338%7.4633%00000%11,9559%396528%6,3356%2.6344%0.1509%
MINING:TOTAL California Qilll2n Washington ~Wyo-PPL Utah Idaho Wyo-UPL FERC
GENERALMiNINGPLANT
SE 295,907,927 4,600,280 72.761,884 22,490,002 0 41.316,457 125.662,196 18,713,613 9,288,081 1,075,413
LESS ACCUMULATED DEPRECIATION
SE (164,551.595)(2,558,172)(40,462,194) (12,506,477)0 (22,975,690)(69,879,556)(10,406,463)(5,165,014)(598,027)
131,356,333 2,042,108 32,299,690 9,983,525 0 18,340,767 55,782,639 8,307.150 4,123.067 477.386
SNPM
SYSTEMNETPLANT MINING 1000000%1,5546%245894%7.6003%00000%13,9626%42.4667%6,3241%3,1388%03634%
~IQIAb California .2.t!a2.!:!Washington Montana Wyo.PPL Utah Idaho Wyo-UPL FERC
INTANGIBLE PLANT
S 14,751,666 359,478 4,275,414 1,499,894 0 1,507.442 3,002,949 4J06,489
DGP 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SE 3,658,189 55.871 899,526 278,035 0 510.779 1.553,511 231,349 114,825 13,295
CN 123,038,938 3,030,46<1 37.330,198 8,543,400 0 8,166,419 60,174.152 4,757,172 1,037,132 0
SG 307,285,356 4,891,956 79,202,557 24,320,638 0 38,922,741 131,579,606 18,680.565 8.504,274 1,183,019
SO 357,955,880 7,928,742 97,284.756 27.592,981 0 41,725,462 152,697,873 20,823,388 8,918,600 984,079
SSGCT 0 0 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0 0
806,690,029 16.267,511 218,992,450 62,234,947 0 90.832,844 349,008,090 48,598,963 18,574,830 2,180,393
LESS ACCUMULATEDAMORTiZATION
S (1,358,851)°(68,271)0 0 (446,169)(48,340)(796,O71)0 0
DGP 0 0 0 0 0 0 °0 0 °DGU (382,674)(6,092)(98,634)(30,287)0 (48,472)(163,861)(23,264)(10,S91)(1,473)
SE (1,95IU24)(30,459)(481.761)(148,908)0 (273,559)(832,017)(123,904)(61.497)(7,120)
CN (106,043,666)(2,611.868)(32,173,807)(7,363,307)°(7,038,398)(51,862,344)(4,100,067)(893,874)0
SG (88,807,804)(1.413,812)(22,890,141)(7,028,849)0 (11,248,968)(38.027,506)(5,398,825)(2,457,800)(341,902)
SO (264,840.947)(5,866,241)(71,978,108)(20,415,229)0 (30.871,433)(112,976,631)(15A06.607)(6598,607)(728,091)
SSGCT 0 0 0 0 °0 0 0 0 0
SSGCH (417,225)(6,642)(107,539)(33,022)0 (52,848)(178.656)(25,364)(11,547)(1,606)
(463.81Q,391)(9,935,115)(127,798,261)(35,O'G,602)0 (49,979,848)(204,089,354)(25,874,103)(10,033.916)(1.080,192)
TOTAL NETINTANGIBLEPLANT 342,879,638 6,332,396 91,194,189 27,215,345 °40,852,900 144,91B,736 22,724,860 8,540,914 UOO.2Q1
SNPI
SYSTEM NETINTANGIBLE PLANT 1000000%1,8468%265966%7,9373%00000%119147%42.2652%6.6276%2.4909%o320G%
GROSSPLANT ;TOTAL Californja 2w12D Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC
PRODUCTION PLANT 10,879,924,926 173,207.455 2,804,292,008 86U10,721 0 1,378,121,334 4,658,784.437 661,415.0Hl 301,107,284 41,886668
TRANSMISSION PLANT 4,729,045.387 75,285,990 1,218,907,692 374,288.583 0 599,011,333 2,024,977,488 287,489,267 130,878,662 15,206372
DISTRJ8UTION PLANT 5,850,525,640 228,860,700 1,795,746,293 414,166.531 0 516,009,336 2,502,991,897 291,750,742 101,000.141 0
GENERALPLANT 1,358,421,345 29,666,318 382,670,177 109,304.678 0 169,858,371 542,124,613 85,065.980 37.056,542 2,674,666
INTANGIBLE PLANT 800,690,029 16,267,511 218,992,450 62,234,947 0 90,832,844 349.008,090 48,598,963 18,574,830 2,180,393
TOTALGROSSPLANT 23,624,607,328 523,287,974 6.420,608,620 1,821.105,461 0 2,753,833,218 10,077,886.525 1.374,319,971 588.617,459 64.948,099
Page9.6
ALLOCATJONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
YEAR~END FACTORS 2010 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo~PPL Utah Idaho Wy~UPL FERC~UPL OTHER NON~UTILlT'yPage Ref.
GPS
GROSS PLANT~YSTEMFACTOR 1000000%2.2150%27.1776%7,7085%0,0000%11.6568%42.6584%5.8173%2.4915%0.2749%
00000786%
ACCUMULATEDDEPRECjATIONAND AMORTIZATiON
PRODUCTION PLANT i3305,8(7852)(52,629,128)(852,084,813){281,648,703)0 (418,742,505)(1,415,572,791)(200,971.115)(91,491522)(12,727,274)
TRANSMISSIONPLANT P.287266,818)(20,493,175)(331,792,000)(101882,988)0 (163,053.502)(551,207,720)(78.255835)(35,625,744)(4,955,854)
DISTRIBUTIONPLANT (2,267.723,223)(106,g25,901) (830,432,403) (188,337.076)0 (198,744,322)(780,056JI02)(123956.908)(41,2fj9,712)0
GENERAL PLANT (525,980379)(10,984,863)(144,008,685)(46_995,800)0 (67,694,256)(20B,334,306)(32,339704)(14,463,462)(1,139,304)
INTANGIBLE PLANT (463,810,391)(9,935,115)(127,798,261)(35.019.602)0 (49,G79,848)(204,089,354)(25.874,103)(10,033,918)(1,080,192)
(7.850,628,662)(200,968,181)(2.288,116,161)(633.884,170)0 (896,214,432)(3,159.261,074)(461,397,664)(192,884,355)(19,902,624)
NETPLANT 15773978,666 322,319,792 4,134,492,459 1.187.221,292 °1,857,818,788 8,918,625,451 912.922,307 395,733,104 45,045,475
SNP
SYSTEM NET PLANTFACTOR(5NP)1000000%2.0434%26.2108%7.5265%00000%11,7765%438810%5.7875%2.5088%0.2858%
NON-UTILITYRELATED INTEREST PERCENTAGE 00000%
INT
INTEREST FACTOR SNP-NON·UTlLITY 1000000%2.0434%28,2108%7.5265%00000%11.7765%43.8810%5.7875%2.5088%0.2856%
TOTALGROSS PLANT(LESSso FACTOR)n,011,995,226 509,716,922 6,254,168,353 1,773,876.560 0 2,682,414,774 G,816.524,663 1338,878091 573,352,140 63,263,723
SO
SYSTEMOVERHEAD FACTOR (SO)1000000%2.2150%271779%7.7085%00000%11.6566%42.6583%5.8173%2.4915%0.2749%
IBT
INCOME BEFORE TAXES TOTAL California 2.r!.a2!J Washinaron ~Wyo-PPL Utah Idaho Wyo-UPL FERC ~Non-Utility
INCOMEBEFORESTATETAXES 29,449,389 11,134.813 2,044,788 10.111,077 0 (25,877,518)17888,026 14,223,729 14,397,071 (3,111,049)19,735,100 (31,096,(52)
InterestSync:hronization 15,426,560 592,289 5,562,027 (5,495)1,871,528 7,424,784 884,552 410.82e 53,183 (2,649,675)1,282,540
44,875,949 11,727,103 7,606.813 10,105,582 0 (24,005,990)25,312,809 15,108.282 14,807,897 (3,057,886)17,085,430 (29,814,112)
INCOME BEFORE TAXES(FACTOR)1000000%26.1323%169508%22.5189%00000%-53.4941%56.4062%336688%329974%-6.8140%38.0726%-68,4387%
SeeCalculationofEXCTAX
DITEXP:TOTAL California Q.!:!B.2.n Washington Montana Wyo-PPl .!:!Bl!:!!!!.!!.!:!£Wvo·UPl FERC Q1h![Non-Utility
PadficPower
Production S (1.056,402)(60,295)(417,111)(228.745)(260,185)(90,066)0 0 0
Transmission S (699,861 )(2£,627)(376,521)(102,071)(164,842)(29,800)0 0 0
Distribution S (3,922,740)(223,775)(2,577.335)(355,880)(765,750)0 0 0 0
General 5 54,047 65 34,498 85 12,227 6.994 6 157 17
Mining Plant S 721 12 187 57 101 2{J7 41 24 2
Non-Utility NUTIL 3,385,883 0 (39)(349)0 0 0 0 0 3,387,251
TotalPadfk POlNer (2.237.372)(310.620)(3,336,323)(886,903)(1,178A49)(112,575)47 181 19 0 3"387,251
RockyMountainPower
Production S (4,823,168)0 0 0 0 (3,707,863)(80G.239)(270,040)(36228)
Transmission S (2,083,110)0 0 0 0 (1,709,957)(267.589)(92,917) (12,647)
Distribution S (5A57.geO)15 134 31 30 (4,681,868)(536,029)(240,273)0
General S (59,001)(539)(349)(1,669)(324)(88,257)21,820 9,908 34G
Mining Plant S 1.919 32 498 152 269 791 109 63 7
Non-Utility NUTIL 0
Page 9,7
ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
YEAR-END FACTORS 2010 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo~PPL Utah Idaho Wy~UPl FERC~UPL OTHER NON-UTIlIT)Page Ref.
TotalRockyMountainPO'Ner (12,421,380)(492)281 (1,486)(25)(10,18f.Hl54)(1,590,928)(593.259)(48,517)
PC (PostMerger)
Production S 653,907,958 11,344,005 176,591,038 16.539.871 82,490,286 273.424,519 32,994.639 18,313,872 2,418,371 39,791,357
Hydro -p S 77,410 (631)3,732 9,340 3,053 47.208 9,102 4,933 673 0
Hydro-U S 309,559 5,214 85,691 26,009 38,973 128,143 15,816 8,580 1,133 0
Transmission S 13,008.951 184,063 3,876,777 1,066,791 1,709,461 5,212,884 566,921 343,357 48,697 0
Distribution S 87,154,330 2,855,544 24,981,969 5,828,569 6,355,775 41.301.473 4,318,893 1,511,951 0 156
General S 26,104,814 615.915 7,868,136 2,055,369 3,293,708 10,039,650 1,472,939 658,401 48,273 52,423
Mining Plant S 6.819,608 98,954 1,647,109 (32.229)928,700 2.923,064 351,667 236,743 23,263 642,337
intangibles S 0 0 0 0 0 0 0 0 0 0
Non-Utility NUTll 26,426 0 0 0 0 0 0 0 0 26,426
TalaiPC(Post Merger)787,409,056 15,103,064 215,054,452 25,493,720 94,819,956 333.076941 39,729,977 21,077,837 2,540,410 40,512,699
TotaiDeferredTaxes 772,750.304 14,791.952 211,718,410 24,805,331 0 93,641.482 322.777,412 38,139.096 20,484,759 2,49L912 0 43,899.950
PercenmgeofTotal(DfTEXP)1000000%1,9142%27.3980%3,2100%00000%12.1179%41.7699%4.9355%2,6509%0.3225%00000%5,6810%
DITBAL:TOTAL California ~Washington Montana Wyo-PPl ~~Wyo.UPl llBQ .Q!b!!Non-Utility
Pacific Power
Production S 53,689,800 1,871,034 29,705,097 7,506,948 12,563,040 2,043,681 0 0 0
Transmission S 20,238,170 771,423 10,997018 3,011,415 4,569.676 888,638 0 0 0
Distribution S 35,048,821 3,211,525 20,475,343 5,107,717 6,254.236 0 0 0 0
General S (490,246)253 (319,028)339 (115,023)(55,274)19 (1,366)(166)
MiningPlant S 2,565 42 656 201 353 1,059 151 84 9
Non-UtilityPlant NUTll 2,797,127 0 (26)0 0 0 0 0 0 2,797,153
TotalPaciftcPO\lVer 111,286,237 5,854,277 60,859,060 15,626,620 23,272.292 2,878,104 170 (1.282)(157)2,797,153
RockyMountainPower
Production S 84,854,158 0 0 0 0 66,333,521 13,378,683 4.529,501 612,453
Transmission S 48,065.539 0 0 0 0 40,331,079 5,608,769 U72,501 253,190
Distribution S 40,497,841 0 0 0 0 32,685,798 5,699,143 2,112,900 0
General S (780,617)439 (82,826)1,348 (32,110)(163,814)(350,897)(147.285)(5,472)
MiningPlant S 6,820 112 1,744 535 965 2,815 402 224 23
Non-UtililyPlant NUTll 0
Tota!Rocky Mountain Power 172,643,741 551 (81.D82)1,883 (31.145)139,189,399 24,336,100 8.367,841 860,194
Pacificorp
Production S 1,987,136,988 34,880,742 534,745,101 116,900,016 258,532,682 826,597,532 108,052,013 54,065,967 7,444.937 45,917,998
Hydro-P S 40,238,191 784,237 12,141,725 3,318,554 5,149,716 15,846,598 2,025,604 844.476 127,281 0
Hydro-U S 10,5715,392 227,921 3.273.654 937,478 1,284,644 4.092,701 525,220 205,347 29,427 °Transmission S 254,820,997 5.002,850 75.251,825 20,473,418 31,502,820 102,896,643 13,636,442 5.243,524 813,475 0
Distribution S 676,541,364 26,295,076 195.972,990 42,632,659 50.363.025 316,158,735 34,666,209 10,446,316 0 6,354
General S 223,253,882 5.203,116 69,271.056 16.146,225 27,457,612 86,691,395 12,315,945 5,138,641 441,454 588,438
MiningPlant S 34,531,103 512,105 9.453,761 791,546 5,107,653 13,1584.688 1,888,424 1.039,436 125,540 1,927,950
Intangibles S 0 0
Non-UtilityPlant NUTIL (897,137)0 0 0 0 0 0 0 0 (897,137)
TotalPC(Post Merger)3,226,201,780 72,906,047 900,110,112 201,199,896 379,398,152 1,365,968.292 173,109,857 76,983,707 8,982,114 47,543,603
Page 9.8
ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012FACTORS
YEAR-END FACTORS 2010 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILlT'tPage Ref.
TotalDeferredTaxes 3,510,131,758 78,750,875 960888,090 216,828,399 0 402,639.299 1.508.035,795 197.446,127 85,350,266 9,842,151 0 50,340,756
Percentage ofTotal(D:TBAL)1000000%2.2438%273747%51772%00000%11.4708%429524%5.6250%2.4315%02804%0,0000%1.4342%
OPRV-WY
PacificDivision UtahDivision CombinedTota!
Total SalestoUltimateCwstcmers
Less:Uncollectibles(net)
Total Interstate Revenues
00000%00000%00000%
OPRV·ID
Pacific Division UtahDhrision CombinedTota!
Total Sales to UltimateCustomers
Less:Interstate Salesfor Resale
MontanaPower
Portland General Electdc
PugetSoundPower&light
WashingtonWaterPowee Co
Less:Uncollectibles('len
TotalInterstate Revenues
00000%00000%00000%
SADDEST
Accounl90<1Balance 14,337,468 585,748 6,378,419 1,920,140 °658,396 4,046,103 748,572 91
Bad Debts ExpenseAllocationFactor -SADDEBT 100.0000%4.0854%444878%133925%00000%4,5921%282205%52211%00006%00000%00000%00000%
Customer Factors TOTAL CaUfornia QWl2!!Washington Montana Wyo-PPl Utah Idaho Wyo.UPL FERC Q!!m Non-Utility
TotalElectricCustomers 1.910,953 47,067 579,786 132,690 0 126,835 934,582 73,885 16,108
CN
Customer Systemfactor-eN 2.4630%303401%6.9437%0,0000%6,6373%4$9066%3.8664%0.8429%00000%00000%00000%
PacificPower Customers 886,378 47,067 579.786 132,690 0 126,835
CNP
CustomerServicePacific Powerfactor·CNP 5.31%65.41%14.97%0,00%14.31%0.00%0.00%0.00%0,00%0,00%0_00%
RockyMountainPowerCwslomers 1,024,575 0 0 °0 0 934,582 73.885 16,108
CNU
CustomerSer'liceR.M.P.factor-CNU 0.00%0,00%0,00%0.00%0,00%91.22%7.21%1_57%000%0.00%0.00%
Page9.9
ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012FACTORS
YEAR-END FACTORS
DESCRIPTION
CIAC
TOTAL NETDISTRIBUTIONPLANT
CIACFACTOR:Same as (SNPDFactor)
2010 PROTOCOL
FACTOR
TOTAL
3.582.802,417
100%
California
~
121.934,800
3.40%
Oregon Washington
~Washington
965.313.890 225,829,455
2694%6,30%
Montana Wyo-PPL
~Wyo-PPL
o 319,265,014
0.00%8,91%
Utah Idaho
!l!!!:!~
1,722.934,995 167.793.835
4809%4.68%
Wyo-UPL FERC-UPL OTHER
Wyo-UPl .E5B£
59,730,429 0
1.67%0.00%
NON-UTIlIT)Page Ref.
~Non-Utility
o 0
0.00%0.00%
IDSIT TatalCompany Idaho-I'PL Idaho-UPl IdahoTotal
Payroll 0 0 0
Idaho StateIncomeTaxAllocation 0.00%0,00%0.00%
Property
0.00%0.00%0.00%
Sales 0 0 0
0.00%0.00%0,00%
Average 000%0,00%
Idaho -PPL Factor 000%0.00%
Idaho -UPL Factor 0.00%0.00%
0.00%0.00%
EXCTAX
ExciseTax (Superfund)TOTAL California ~Washington Montana WVo-PPl Utah Idaho Wyo·UPl FERC .Q!.!m Non-Utility
Total Taxable Income 28.112,387 10,629,293 1,951,953 9.652.034 °(24,702,679)17_075_909 13,577,972 13,743,444 (2.969.807)18,839,132 {29.684,864)
less OtherElectric Items'
419QTH
4320TH
40910QTH
SCHMDT OTH
SCHMDT(Steam)OTH
TotalTaxable IncomeExcludingOther 28,112,387 10,629,293 1.951.953 9,652,034 0 (24,702,679)17,075,909 13,577,972 13,743,444 (2,969,807)18,839,132 (29,684,864)
ExciseTax (Superfund)Factor-EXCTAX 100.0000%378100%69434%34,3337%00000%-87.8712%60.7416%482989%488875%-105641%67.0136%-1055935%
TrojanAllocators IQIAb California ~Washjngton Montana Wyo*PPL !lliU!Idaho Wyo-UPl FERC Q!b£r Non-Utility
Pre:rnerger
Dec 1991 Plant 169j8,976
Dec1992Plant 17.094,202
Average SG 17006,589 270,743 4,383,435 1,346,016 0 2,154,1tl4 7.282.222 1,033,869 470,666 65,474
Dec 1991 Reserve (7.851,432)
Dec 1992Reserve -8434030
Average SG (8.142,731)(129,632)(2,09B,782)(644,471)0 (1,031,411) (3,486,718)(495,015)(225,354)(31,349)
Postmerger
Page 9.10
ALLOCAT10NS USING HISTORiCAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
YEAR-END FACTORS 2010 PROTOCOL
DESCRIPTION FACTOR Cali1'ornia Oregon Washington Montana Wyo·PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON·UT1LlT'r Page Ref.
Dec 1991 Plant 4.284.960
Dec 1992Plant 3,485.613
Average SG 3,885,287 61,853 1,001,430 307,508 0 492,135 1.663.680 236,195 107.527 14,958
Dec1991 Reserve (129,394)
Dec 1992Reserve __(240,609)
Average SG (185,002)(2,945)(47,684)(14.642)0 (23,434)(79,218)(11,247)(5,120)(712)
NetP!ant 12.564,143 200,020 3,238,398 994,411 °1.591,455 5,379,967 763,802 347,719 48,371
Division NetPlant NuclearPacificPower DNPPNP 1000000%1.5920%25,7749%7,9147%00000%12,6666%428200%6.0792%2.7675%0.3850%0,0000%00000%
Division NetPlant NuclearRockyMountainPower DNPPNP 0.00%0.00%0,00%0.00%000%0,00%0.00%0.00%0,00%0.00%0.00%0.00%
System NetNuclearPlant SNNP 1000000%15920%25,7749%7.9147%00000%126666%428200%60792%2,7675%0.3850%0,0000%00000%
Account 182.22 TOTAL California ~Washington Montana Wyo-PPL ~Idaho Wyo·UPL ~Other Non-Utility
Pre-mergar (101)SG 17,094,202 272.138 4,406,017 1,352,951 0 2,165,262 7,319,738 1,039.195 473,090 65,811 0
(108)SG (8,434,030)(134,269)(2.173,865)(667,526)°(1,008,309} (3,611,452)(512.724)(233,416)(32,470)0
Post-merger (101)SG 3,485,613 55,491 898,414 275,875 °441,510 1,492,540 211,898 96,466 13,419 0
(108)SG (240.609)(3,830)(62.017)(19,043)0 (30,477)(103,029)(14,627)(6,659)(926)0
(107)SG 1,778,549 28,314 458,420 140,766 0 225.282 761,575 108,122 49.222 6,847 0
(120)SE 1,975.759 30,716 485,827 150,164 0 275,867 839,039 124,950 62,016 7,180 0
(228)SG 7,220,849 114,955 1,861,168 571,507 0 914,639 3,091,968 438,972 199.841 27,800 27,800
(228)SG 1,472,376 23,440 379,504 116,534 a 186,501 630,471 89,509 40.749 5,669 0
(228)SNNP 3,531,000 56,213 910,112 279,467 0 447.259 1,511,974 214,657 97,722 13,594 0
(228)SE 1,743,025 27,098 428,599 132,476 0 243,372 740,204 110,231 54,711 6,335 0
Tota!Acet 182,22 29.626,734 470266 7.592,179 2,333,170 0 3,800,907 12,673,029 1,810,183 833.742 113,258 27,800
RevisadStudy (228)SNNP 112,680 1,794 29,043 8,918 0 14,273 48.250 6,850 3,118 434
(228)SE 941,950 14,644 231.620 71.591 0 131,521 400,015 59,570 29,566 3,423
December 1993 Adj 1,054,630 16,438 260,663 80,510 0 145,794 448.264 66,420 32,685 3,857
Adjusted Acet182,22 30,681,364 486,703 7,852,842 2,413.680 0 3,946,700 13,121293 1,876.603 866,427 117,115 27,800
TROJP 1000000%1,5863%25,5948%7,S6e9%OOOOD%12.8635%42,7663%6,1164%2,8240%0,3817%00906%00000%
Trojan Plant Allocator
Account228.42 IQIAb California ~Washington Montana Wyo.PPL Utah .!9!h2 Wyo-UPL E!ili£Other Non-Utility
Plant·Premerger SG 7,220,849 114,955 1,861,168 571,507 0 914,639 3,091,968 438,972 199.841 27.800 27,800
-Postmerger SG 1,472.376 23,440 379.504 116,534 0 186,501 630,471 S9,509 40,749 5,669 0
Storage Facility SE 1,743,025 27,098 428,599 132,476 0 243.372 740,204 110,231 54,711 6,335 0
TransftionCosts SNNP 3,531,000 56,213 910,112 279,467 0 447,259 1,511,974 214,657 97,722 13,594 °Tota!Acet 22842 13,967,250 221,706 3,579,383 1,099,983 0 1,791,771 5,974,618 853,369 393.022 53,397 27.800
TransitionCosts SNNP 112,680 1,794 29,043 8.918 0 14,273 48,250 6,850 3,118 434
Storage Facility SE 941,950 14,644 231.620 71.591 0 131,521 400,015 59,570 29,566 3,423
December 1993.Adj 1,054,630 16,438 260.663 80,510 0 145,794 448.264 66,420 32,685 3,857
AdjustedAcct 22842 15,021,880 238,144 3,840,046 1,180,493 °1,937,564 6.422,882 919,790 425,707 57,254 27,800
TROJO 1000000%1,5853%255630%7,8585%00000%128983%42,7568%6.1230%28339%0.3811%0.1851%00000%
Trojan Decommissioning Allocator
SCHMA IQI&.California Q!!a2!!Washington ~Wyo-PPl Y.!!h Idaho Wyo~UPL FERC Qll!!!:Non-Utility
AmortizationExpense:
AmortizationofLimited Term Plant Acet404 44,350.044 902,705 12,323,760 3,620,754 0 5.676,169 19,600,544 2,565,715 1,074,114 129,600 (1,549,316)
AmortizationofOther Electric Plant Acct405 0 0 0 0 0 °0 0 0 0 0
AmortizationofPliilnt Acquisrtions Acct406 5.523,970 87,941 1,423,799 437,204 0 699,702 2,365,364 335.814 152,879 21.267 0
AmorlofProp Losses,Unrecovered Plant.etc Acct407 508,424 0 0 0 0 105,102 401,958 0 0 0 1,365
Page 9.11
ALLOCATIONS USING HISTORICALLOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
YEAR-END FACTORS 2010 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPl OTHER NON-UTILIT)Page Ref.
Tot<:ll Amortization Expense:50,382,438 990,646 13.747,558 4,057,958 °6.480.972 22.373,866 2,901,530 1,226,992 150,867 (1,547,952)
Schedule M Amortization Factor 1000000%1.9663%272864%8.0543%00000%128636%44A081%5.7590%2.4354%02994%-3.0724%0,0000%
§.£t!.M.Q TOTAL California Q.wl2n Washington ~Wvo-PPL Utah Idaho Wyo-UPL FERC ~Non-Utility
DepreciationExpense:
Steam Acct403.1 142.954,484 2,275,823 36.846405 11,314,383 0 18,107,535 61,213,118 8,690,523 3,956,336 550,361
Nuclear Acct403.2 0 0 0 0 0 0 0 0 0 0
Hydro Acct403.3 22,913,421 384,780 5,905,916 1,813,523 0 2.902,361 9,811,528 1,392,958 634,140 88,214
Other Acct403.4 115,728,217 1,842,383 29,828,856 9,159,512 0 14.658.881 49,554,829 7,035,378 3.202,835 445,543
Transmission Acct403.5 85.809,838 1,382,005 22,375,157 6,870,717 0 10,995,893 37,171,977 5.277,365 2,402,505 334,210
Distribution Acct403.6 155.833,317 6,579,316 50,551,677 12,792,587 0 14,424,208 61,216,380 7,390,758 2,878.392 0
General Acct403,7&8 37,829,853 769,830 10,130,026 3,359,985 0 5,091,768 14.617,957 2.190,320 1,000,938 69,030
Mining Acet 403.9 0 0 0 0 0 0 0 °0
Experimental Acct403,4 0 0 0 °0 0 0 0 0
Postmerger HydroStepI Adjustment 0 0 0 0 0 0 0 °0
Tota!Depreciation Expense:562,069,131 13,214,136 156.238047 45,310,707 0 66,180,647 233.585,788 31,977,302 14,075,146 1,487,358
ScheduleMDepreciationFactor 1000000%2,3510%277900%8.0614%00000%11,7745%41.5582%5.6892%2.5042%0,264<3%00000%00000%
TAXDEPR IQIAb California ~Washington ~Wyo-PPL Utah Idaho Wyo-UPL .E£B£Other Non-Utility
Production S 0
Transmission S 0
Distribution S 0
General S 0
Mining S 0
Intangible S 0
Non-UtilityPlant NUTIL 0
Tot<:lI 1,484.826,558 31,478,109 391.894,762 86,081,909 0 175,041.511 638,786,668 80,574,716 40.648,041 4,122,361 36,198,481
Tax DepreciationFactor 100,0000%2.1200%263933%5.7974%00000%11,7887%430210%5.4265%2.7376%0.2776"/0 00000%2,4379%
Page 9.12
ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
COINCIDENTAL PEAKS
Month
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug~12
Sep-12
Oct-12
Nov-12
Dec~12
Day Time
16 18
6 8
1 8
2 8
15 16
21 17
9 16
8 16
5 17
24 20
26 18
18 18
I I\IIETERELlLOADS (CP)
I ',.Non..FERC FERC ":":,::",,:,I
CA OR WA E.WY Total UT lD W.WY UT NET UT Total
136 2,367 729 1,059 3,501 394 258 28 3,473 8,445
141 2,326 721 1,033 3,240 429 228 26 3,214 8,118
139 2,315 662 998 3,093 373 215 24 3,069 7,795
135 2,107 586 947 2,909 348 239 26 2,883 7,271
134 11800 621 920 3,725 602 202 34 3,692 8,006
125 1,915 630 1,034 4,120 546 200 38 4,082 8,570
146 2,193 775 1,057 4,652 610 198 47 4,605 9,631
140 2,056 714 1,065 4,746 523 205 47 4,698 9,450
122 2,026 665 985 4,161 479 229 39 4,122 8,667
115 1,948 588 998 3,115 402 226 25 3,090 7,392
128 2,099 695 1,066 3,416 431 224 28 3,388 8,059
142 2,377 700 1,049 3,672 440 205 30 3,642 8,584
1,603 25,529 8,087 12,211 44,351 5,577 2,628 391 43,960 99,986
(less)
Adjustments for Curtailments,Buy-Throughs and Load No Longer Served (Reductions to Load)
NOr1~FERC FERC
(120)(120)(120)
(120)(120)(120)
(120)(120)(120)
(122)(122)(122)
(131)(131)(131)
(753)(753)(753)-equals-
Month
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec~12
Day Time
16 18
6 8
1 8
2 8
15 16
21 17
9 16
8 16
5 17
24 20
26 18
18 18
CA OR WA E.WY UT 10 W.WY UT
(140)
NETUT
(140)
Total
(140)
Month Day Time
Jan-12 16 18
Feb-12 6 8
Mar-12 1 8
Apr-12 2 8
May-12 15 16
Jun-12 21 17
Jul-12 9 16
Aug-12 8 16
Sep-12 5 17
Oct-12 24 20
Nov--12 26 -18
Dec-12 18 18
I COINCIDENTAL PEA.K SERVED FROM COMPANY RESO,URCES
I Non..FERC FERC I
CA OR WA E.WY UT 10 W.WY UT NETUT Total
136 2,367 729 1,059 3,361 394 258 28 3,333 8,304
141 2,326 721 1,033 3,240 429 228 26 3,214 8,118
139 2,315 662 998 3,093 373 215 24 3,069 7,795
135 2,107 586 947 2,909 348 239 26 2,883 7,271
134 1,800 621 920 3,725 602 202 34 3,692 8,006
125 1,915 630 1,034 4,000 546 200 38 3,963 8,450
146 2,193 775 1,057 4,532 610 198 47 4,485 9,511
140 2,056 714 1,065 4,625 523 205 47 4,578 9,329
122 2,026 665 985 4,039 479 229 39 4,000 8,545
115 1,948 588 998 3,115 402 226 25 3,090 7,392
128 2,099 695 '1,066 3,416 431 224 28 3,388 8,059
142 2,377 700 1,049 3,541 440 205 30 3,511 8,453
1,603 25,529 8,087 12,211 43,597 5,577 2,628 391 43,206 99,233
+plus
Adjustments for Ancilary Services Contracts including Reserves,Direct Access and Class 1 DSM Programs Treated As System Resources (Additions to
Load)
Nori;"PERC FERC I
Month Day Time CA OR WA E.WY UT ID W.WY UT NET UT Total
Jan-12 16 18 29 29
Feb~12 6 8 27 27
Mar-12 1 8 27 27
Apr-12 2 8 27 27
May-12 15 16 33 33
Jun-12 21 17 33 29 171 29 234
Jul~12 9 16 35 183 189 183 406
Aug-12 8 16 29 12 77 12 118
Sep-12 5 17 30 30
Oct-12 24 20 28 28
Nov-12 26 18 28 28
Dec-12 18 18 28 28
354 224 437 224 1,015
Page 9.13
ALLOCATIONS USING
HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
COINCIDENTAL PEAKS --equals
Month
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Month
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Day Time
16 18
6 8
1 8
2 8
15 16
21 17
9 16
8 16
5 17
24 20
26 18
18 18
Day Time
16 18
6 8
1 8
2 8
15 16
21 17
9 16
8 16
5 17
24 20
26 18
18 18
I LOADS FOR JURISDICTIONAL i1.LLOCi1.T10N feR}..Pti~t to T~mperatl.lre A.djl.lstm~l1~I
I Non..FERC FERC I
CA OR WA E.WY UT 10 W.WY UT NET UT Total
136 2,396 729 1,059 3,361 394 258 28 3,333 8,334
141 2,354 721 1,033 3,240 429 228 26 3,214 8,145
139 2,342 662 998 3,093 373 215 24 3,069 7,821
135 2,134 586 947 2,909 348 239 26 2,883 7,298
134 1,833 621 920 3,725 602 202 34 3,692 8,038
125 1,949 630 1,034 4,029 718 200 38 3,991 8,683
146 2,228 775 1,057 4,715 798 198 47 4,668 9,917
140 2,085 714 1,065 4,638 600 205 47 4,591 9,448
122 2,056 665 985 4,039 479 229 39 4,000 8,575
115 1,975 588 998 3,115 402 226 25 3,090 7,419
128 2,127 695 1,066 3,416 431 224 28 3,388 8,088
142 2,405 700 1,049 3,541 440 205 30 3,511 8,481
1,603 25,883 8,087 12,211 43,822 6,014 2.628 391 43,431 100,248
+plus
Adjustment for Coincidental System Peaks Temperature Adjustment
I-PERC·I
CA OR WA E.WY UT ID W.WY UT NET UT Total
(3)(6)(23)5 9 1 1 9 (14)
(3)(54)(16)(1)23 11 0 23 (38)
(5)-1 12 (6)0 2 (6)3
0 36 (3)11 (9) (2)2 (9)36
0 68 0 2 (30)1 °(30)41
2 (45)-(17)(289)(8)(1)(289)(359)
0 153 (19)(31)(250)(3)(1)(250)(152)
(2)(21)(62)(18)(146)(34)(0)(146)(283)
(3)(17) (14)7 (20) (12)1 (20)(58)
(1)(22)(9)(1)23 8 (0)23 (3)
3 28 37 16 (1)3 3 (1)89
7 86 16 2 71 (0)1 71 183
(4)207 (92)(14)(625)(35)7 -(625)(555)--equals
Month
Jan-12
Feb-12
Mar-12
Apr-12
May-12
Jun-12
Jul-12
Aug-12
Sep-12
Oct-12
Nov-12
Dec-12
Day Time
16 18
6 8
1 8
2 8
15 16
21 17
9 16
8 16
5 17
24 20
26 18
18 18
I NO.~MAl..l~EIJ LOADS FOR JUR1SIJICTIONALALLOCATlON (CP)
I Non..FERC FERC I
CA OR WA E.WY UT ID W.WY UT NETUT Total
134 2.390 707 1,064 3,370 395 259 28 3,342 8,319
138 2,300 705 1.032 3,263 440 228 26 3,237 8,107
133 2,342 663 1,010 3,088 373 217 24 3,063 7.825
136 2,170 583 957 2,901 346 242 26 2,874 7,334
135 1,901 622 922 3,695 603 202 34 3.661 8,079
127 1,903 630 1,017 3,740 710 198 38 3,702 8,324
146 2,380 756 1,026 4,465 796 197 47 4,418 9,766
138 2,064 652 1,047 4,492 567 205 47 4.445 9,165
119 2,038 652 992 4.019 467 229 39 3,980 8,516
114 1.953 579 997 3,137 410 226 25 3,113 7,417
131 2,155 732 1,082 3,415 434 227 28 3,387 8,176
149 2,491 716 1,051 3,612 439 206 30 3,582 8,664
1,599.5 26,089.6 7,994.8 12,197.0 43,196.7 5,979.1 2,635.7 391.0 42.805.8 99,692.5
Page 9.14
ALLOCATIONS USING
HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
ENERGY
Year Month
2012 1
2012 2
2012 3
2012 4
2012 5
2012 6
2012 7
2012 8
2012 9
2012 10
2012 11
2012 12
I METEREI)LOADS (MWH)
I No.....FERC FERC
CA OR WA E.WY Total UT ID W,WY UT NetUT Total
79,854 1,383,960 448,251 732,102 2,166,016 276,248 172,481 15,688 2,150,328 5,258,914
71,142 1,244,077 383,075 680,000 2,009,376 267,001 150,654 15,680 1,993,696 4,805,325
74,687 1,263,626 367,214 679,941 1,981,520 260,991 155,150 16,112 1,965,408 4,783,129
69,240 1,066,637 306,169 636,268 1,896,518 237,199 153,299 15,635 1,880,882 4,365,331
81,840 1,080,482 325,053 650,295 2,006,136 369,143 153,817 17,131 1,989,004 4,666,764
80,930 1,058,480 323,132 678,576 2,269,839 442,563 144,849 20,013 2,249,826 4,998,369
89,248 1,184,067 392,662 709,547 2,536,813 467,630 142,269 23,182 2,513,631 5,522,236
89,334 1,248,024 399,016 695,445 2,569,764 395,918 151,492 23,591 2,546,173 5,548,994
72,237 1,096,359 350,324 640,443 2,080,645 283,827 155,932 17,929 2,062,716 4,679,766
63,235 1,136,473 366,823 707,363 1,992,713 264,303 167,251 16,436 1,976,277 4,698,162
68,878 1,180,171 389,237 714,544 2,026,774 243,386 153,342 15,926 2,010,848 4,776,332
82,209 1,361,983 433,565 724,034 2,225,855 291,497 148,646 17,538 2,208,317 5,267,790
922,835 14,304,338 4,484,520 8,248,559 25,761,969 3,799,708 1,849,181 214,862 25,547,106 59,371,111
(less)
Adjustments for Curtailments,Buy-Throughs and Load No Longer Served (Reductions to Load)
NonwFERC FERC
(9,325)(9,325)(9,325)
(9,649)(9,649)(9,649)
(11,711)(11,711)(11,711)
(8,768)(8,768)(8,768)
(11,237)(11,237)(11,237)
(62,075)(62,075)(62,075)
equals
Year Month
2012 1
2012 2
2012 3
2012 4
2012 5
2012 6
2012 7
2012 8
2012 9
2012 10
2012 11
2012 12
CA OR WA E.WY UT
(11,385)
10 W.WY UT NETUT
(11,385)
Total
(11,385)
Year Month
2012 1
2012 2
2012 3
2012 4
2012 5
2012 6
2012 7
2012 8
2012 9
2012 10
2012 11
2012 12
Year Month
2012 1
2012 2
2012 3
2012 4
2012 5
2012 6
2012 7
2012 8
2012 9
2012 10
2012 11
2012 12
I LOADS SERVEDFROI\1iCOM.PANY RESOURCES (NPC)
I <'c..:...Non-PERC ..:..FERC ·.·,'..,·..·.··,i·I
CA OR WA E.WY UT 10 W.WY UT NetUT Total
79,854 1,383,960 448,251 732,102 2,154,631 276,248 172,481 15,688 2,138,943 5,247,529
71,142 1,244,077 383,075 680,000 2,009,376 267,001 150,654 15,680 1,993,696 4,805,325
74,687 1,263,626 367,214 679,941 1,981,520 260,991 155,150 16,112 1,965,408 4,783,129
69,240 1,066,637 306,169 636,268 1,896,518 237,199 153,299 15,635 1,880,882 4,365,331
81,840 1,080,482 325,053 650,295 2,006,136 369,143 153,817 17,131 1,989,004 4,666,764
80,930 1,058,480 323,132 678,576 2,260,513 442,563 144,849 20,013 2,240,501 4,989,043
89,248 1,184,067 392,662 709,547 2,527,164 467,630 142,269 23,182 2,503,982 5,512,587
89,334 1,248,024 399,016 695,445 2,558,054 395,918 151,492 23,591 2,534,463 5,537,283
72,237 1,096,359 350;324 640,443 2,071,878 283,827 155,932 17,929 2,053,949 4,670,999
63,235 1,136,473 366,823 707,363 1,992,713 264,303 167,251 16,436 1,976,277 4,698,162
68,878 1,180,171 389,237 714,544 2,026,774 243,386 153,342 15,926 2,010,848 4,776,332
82,209 1,361,983 433,565 724,034 2,214,618 291,497 148,646 17,538 2,197,079 5,256,552
922,835 14,304,338 4,484,520 8,248,559 25,699,894 3,799,708 1,849,181 214,862 25,485,032 59,309,037
+plus
Adjustments for Ancillary Services Contracts Including Reserves (Additions to Load)
Ii .........."...,',...:.::w··.......,F'.,...:,:,:0.,......:.:...,.:."...:,.,,,,-,.:,.:.'...:,....-..,.........:.'...-..,:.:...,,.,FERC I.:.
CA OR WA E.WY UT 10 W.WY UT NetUT Total
-19,582 -~405 213 -405 20,200
-18,259 --633 298 -633 19,190
~19,455 ~138 19 -138 19,612
-19,087 -480 220 -480 19,787
-19,890 -~253 220 -253 20,363
-19,640 -375 274 -375 20,288
-20,830 -493 152 -493 21,475
~18,974 ~334 732 -334 20,040
-17,815 --129 26 -129 17,971
-19,381 163 351 -163 19,895
-18,636 ~369 --369 19,005
-19,030 -378 485 -378 19,894
-230,579 -4,150 2,990 ~-4,150 237,719
Page 9.15
ALLOCATIONS USING
HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
ENERGY --equals
Year Month
2012 1
2012 2
2012 3
2012 4
2012 5
2012 6
2012 7
2012 8
2012 9
2012 10
2012 11
2012 12
Year Month
2012 1
2012 2
2012 3
2012 4
2012 5
2012 6
2012 7
2012 8
2012 9
2012 10
2012 11
2012 12
I NORMALIZED LOADS Si::RVED FROM COMPANY RESOURCES (NPC)•PriQr to Temperature AdjUstmeht I
I Non..FERC ........•.........FERC 1
CA OR WA E.WY UT 10 W.WY UT UT Total
79,854 1,403,542 448,251 732,102 2,155,036 276,461 172,481 15,688 2,139,349 5,267,729
71,142 1,262,337 383,075 680,000 2,010,009 267,299 150,654 15,680 1,994,329 4,824,515
74,687 1,283,080 367,214 679,941 1,981,658 261,010 155,150 16,112 1,965,546 4,802,741
69,240 1,085,723 306,169 636,268 1,896,998 237,419 153,299 15,635 1,881,363 4,385,117
81,840 1,100,372 325,053 650,295 2,006,389 369,363 153,817 17,131 1,989,257 4,687,127
80,930 1,078,120 323,132 678,576 2,260,888 442,837 144,849 20,013 2,240,875 5,009,332
89,248 1,204,897 392,662 709,547 2,527,656 467,783 142,269 23,182 2,504,474 5,534,062
89,334 1,266,997 399,016 695,445 2,558,388 396,650 151,492 23,591 2,534,797 5,557,323
72,237 1,114,174 350,324 640,443 2,072,007 283,853 155,932 17,929 2,054,078 4,688,969
63,235 1,155,854 366,823 707,363 1,992,876 264,654 167,251 16,436 1,976,440 4,718,057
68,878 1,198,807 389,237 714,544 2,027,143 243,386 153,342 15,926 2,011,216 4,795,337
82,209 1,381,013 433,565 724,034 2,214,996 291,983 148,646 17,538 2,197,458 5,276,446
922,835 14,534,917 4,484,520 8,248,559 25,704,044 3,802,699 1,849,181 214,862 25,489,182 59,546,756
+plus
Temperature Adjustment for Energy
I .....;..........1I·.V.......,.•.<.11.,...:.....:......................:......FERC .;......
........I
CA OR WA E.WY UT ID W.WY UT UT Total
(2,408)(12,928)(12,393)3,743 13,320 3,173 754 13,320 (6J38)
(1,308)(15,394)7,797 (3,125)13,717 1,595 (629)13,717 2,653
(2,495)(43,686)(417)10,820 3,615 2,472 2,147 3,615 (27,545)
(107)2,101 5,879 5,155 (24,881)(4,591)1,065 (24,881)(15,380)
218 3,026 3,515 1,600 7,436 (382)357 7,436 15,772
985 22,639 8,644 (12,134)(155,530)(16,458)(548)(155,530)(152,402)
429 30,736 (17,138) (20,146)(119,229)(31,187)(1,068)(119,229)(157,605)
(1,317)(29,865)(23,995)(1,902)(164,326)(30,672)309 (164,326)(251,768)
(1,254) (8,907)(3,149)3,733 (42,412)376 484 (42,412)(51,129)
710 12,111 2,435 7,046 14,317 2,415 1,390 14,317 40,424
2,999 34,776 19,043 9,570 34,952 5,870 1,893 34,952 109,104
(174)7,945 18,652 1,908 36,533 3,579 378 36,533 68,821
(3,722)2,553 8,873 6,268 (382,487)(63,810)6,532 -(382,487)(425,793)--equals
Year Month
2012 1
2012 2
2012 3
2012 4
2012 5
2012 6
2012 7
2012 8
2012 9
2012 10
2012 11
2012 12
I NORMALIZEO LOADS FOR JURISDICTIONAL ALLOCATiON (MWH)
I Non-FERC FERC '............•.....
......················:·················1...
CA OR WA E.WY UT 10 W.WY UT UT Total
77,446 1,390,615 435,858 735,845 2,168,356 279,634 173,235 15,688 2,152,669 5,260,991
69,834 1,246,942 390,871 676,875 2,023,726 268,895 150,026 15,680 2,008,046 4,827,168
72,192 1,239,394 366,797 690r761 1,985,273 263,483 157,297 16,112 1,969,161 4,775,196
69,133 1,087,824 312,048 641,424 1,872,117 232,827 154,364 15,635 1,856,481 4,369,737
82,058 1,103,398 328,568 651,896 2,013,825 368,981 154,174 17,131 1,996,694 4,702,899
81,915 1,100,759 331,775 666,443 2,105,358 426,379 144,301 20,013 2,085,346 4,856,929
89,676 1,235,632 375,524 689,400 2,408,427 436,596 141,201 23,182 2,385,245 5,376,457
88,017 1,237,132 375,021 693,543 2,394,062 365,979 151,801 23,591 2,370,471 5,305,555
70,983 1,105,267 347,175 644,176 2,029,595 284,229 156,415 17,929 2,011,666 4,637,840
63,946 1,167,965 369,259 714,409 2,007,193 267,069 168,640 16,436 1,990,757 4,758,480
71,878 1,233,583 408,279 724,114 2,062,095 249,257 155,235 15,926 2,046,169 4,904,441
82,035 1,388,958 452,217 725,942 2,251,529 295,562 149,024 17,538 2,233,991 5,345,268
919,114 14,537,470 4,493,393 8,254,827 25,321,557 3,738,889 1,855,713 214,862 25,106,695 59,120,963
Page 9.16
ALLOCATIONS USING
HISTORICAL LOADS
HISTORICAL DECEMBER 2012 FACTORS
IDAHO RESULTS OF OPERATIONS
CALIFORNIA OREGON WASHINGTON MONTANA WYOMING-PPL UTAH IDAHO WYOMING-UPL FERC
Subtotal 919,114 14,537,470 4,493,393 0 8,254,827 25,106,695 3,738,889 1,855,713 214,862 59,120,963 Ref Page 9.16
System Energy Factor 1,5546%24.5894%7.6003%0.0000%13.9626%42.4667%6.3241%3.1388%0.3634%100.00%
Divisional Energy -Pacific 3.2587%51.5425%)15.9313%0.0000%29.2675%0.0000% 0.0000%0.0000%0.0000%100.00%
Divisional Energy -Utah 0.0000%0.0000%1 0.0000% 0.0000% 0.0000%81.2090%12.0936%6.0024%0.6950%100.00%
System Generation Factor 1.5920%25.7749%1 7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%100.00%
Divisional Generation -Pacific 3.3202%53.7557%16.5067%0.0000%26.4173%0.0000%0.0000% 0.0000%0.0000%100.00%
Divisional Generation -Utah 0.0000%0.0000%0.0000% 0.0000% 0.0000%82.2643%11.6792%5.3169%0.7396%100.00%
System Capacity (kw)
Accord 1,599.5 26,089.6 7,994.8 0.0 12,197.0 42,805.8 5,979.1 2,635.7 391.0 99,692.5 Ref Page 9.14
Modified Accord 1,599.5 26,089.6 7,994.8 0.0 12,197.0 42,805.8 5,979.1 2,635.7 391.0 99,692.5 Ref Page 9.14
Rolled-In 1,599.5 26,089.€i 7,994.8 0.0 12,197.0 42,805.8 5,979.1 2,635.7 391.0 99,692.5 Ref Page 9.14
Rolled-In with Hydro Adj.1,599.5 26,089.6 7,994.8 0.0 12,197.0 42,805.8 5,979.1 2,635.7 391.0 99,692.5 Ref Page 9.14
Rolled-In with Off-Sys Adj.1,599.5 26,089.6 7,994.8 0.0 12,197.0 42,805.8 5,979.1 2,635.7 391.0 99,692.5 Ref Page 9.14
System Capacity Factor
Accord 1.6044%26.1701%8.0195%0.0000%12.2347%42.9378%5.9976%2.6438%0.3922%100.00%
Modified Accord 1.6044%26.1701%8.0195%0.0000%12.2347%42.9378%5.9976%2.6438%0.3922%100.00%
Rolled-In 1.6044%26.1701%8.0195%0.0000%12.2347%42.9378%5.9976%2.6438%0.3922%100.00%
Rolled-In with Hydro Adj.1.6044%26.1701%8.0195%0.0000%12.2347%42.9378%5.9976%2.6438%0.3922%100.00%
Rolled-In with Off-Sys Adj.1.6044%26.1701%8.0195%0.0000%12.2347%42.9378%5.9976%2.6438%0.3922%100.00%
System Energy(kwh)
Accord 919,114 14,537,470 4,493,393 0 8,254,827 25,106,695 3,738,889 1,855,713 214,862 59,120,963
Modified Accord 919,114 14,537,470 4,493,393 0 8,254,827 25,106,695 3,738,889 1,855,713 214,862 59,120,963
Rolled-In 919,114 14,537,470 4,493,393 0 8,254,827 25,106,695 3,738,889 1,855,713 214,862 59,120,963
Rolled-In with Hydro Adj.919,114 14,537,470 4,493,393 0 8,254,827 25,106,695 3,738,889 1,855,713 214,862 59,120,963
Rolled-In with Off-Sys Adj.919,114 14,537,470 4,493,393 0 8,254,827 25,106,695 3,738,889 1,855,713 214,862 59,120,963
System Energy Factor
Accord 1.5546%24.5894%7.6003%0.0000%13.9626%42.4667%6.3241%3.1388%0.3634%'100.00%
Modified Accord 1.5546%24.5894%7.6003%0.0000%13.9626%42.4667%6.3241%3.1388%0.3634%100.00%
Rolled-In 1.5546%24.5894%7.6003%0.0000%13.9626%42.4667%6.3241%3.1388%0.3634%100.00%
Rolled-In with Hydro Adj.1.5546'Yo 24.5894%7.6003%0.0000%13.9626%42.4667%6.3241%3.1388%0.3634%100.00%
Rolled-In with Off-Sys Adj.1.5546%24.5894%7.6003%0.0000%13.9626%42.4667%6.3241%3.1388%0.3634%100.00%
System Generation Factor
Accord 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%100.00%
Modified Accord 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%100.00%
Rolled-In 1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792%2.7675%0.3850%100.00%
Rolled-In with Hydro Adj.1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792% 2.7675%0.3850%100.00%
Rolled-In with Off-Sys Adj.1.5920%25.7749%7.9147%0.0000%12.6666%42.8200%6.0792% 2.7675%0.3850%100.00%
Page 9.17
ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2012 FACTORS
Period Ending December 2012
6 Year Levelized Average Hydro Endowrnent Fixed Dollar Proposal
Klamath Surcharge Situs
ECD t-Iydro
Total
Total
(550)
(0)
(550)
lCalifornial Oregon
1,062,294 11 ,496,425
(2~,526)(6,85t~4~'l)
Washington
(1,286,420)
(744,783)
(2.,.031··,·20~)
Utah
(7,271,561 )
6,239,768
(1,031,793)
Idaho
(975,961 )
835,542
(t40,41~)
Wyoming
(2,955,355)
483,919
(2,471~436)
FERC
(69,972)
59,506
(10,4§t;)
Page 9.18
IDAHO RESULTS OF OPERATIONS
ANNUAL EMBEDDED COSTS
December2012
YEAR END BALANCE
Revised Protocol
Company Owned Hydro ~West
Account Description Amount Mwh $/Mwh Differential Reference
535 -545 Hydro Operation &Maintenance Expense 30,478,407 Page 2,7,West only
403HP Hydro Depreciation Expense 26,526,983 Page 2,15,West only
4041P 1404HP Hydro Relicensing Amortization 11,552,977 Page 2,16,West only
Total West HydroOperating Expense 68,558,366
330 ~336 Hydro Electric Plant in Service 777,460,960 Page 2,23,West only
302 &182M Hydro Rellcensing 176,416,874 Page 2,29,West only
108HP Hydro Accumulated Depreciation Reserve (220,696,766)Page 2.36,West only
1111P Hydro Relicensing AccumUlated Reserve (35,829,802)Page 2.39,West only
154 Materials and Supplies 4,781 Page 2.32,West only
West HydroNet Rate Base 697,356,047
Pre-tax Return 10.96%
Rate Base Revenue Requirement 76,453,368
Annual Embedded Cost
West Hydro~ElectricResources 145,011,734 3,525,393 41.13 (25,375,595)MWh from GRID
Mid C Contracts
Account Description Amount Mwh $/Mwh Differential Reference
555 Annual Mid-C Contracts Costs 5,885,278 367,970 15.99 (11,899,244)GRID
Grant Reasonable Portion (9,491,382)(9,491,382)GRID
(3,606,104)(21,390,626)
Qualified Facilities
Account Description Amount Mwh $fMwh Differential Reference
555 UtahAnnual Qualified Facilities Costs 27,160,834 408,868 66.43 7,399,666
555 Oregon Annual Qualified Facilities Costs 11,322,642 87,597 129.26 7,088,940
555 Idaho Annual Qualified Facilities Costs 4,286,876 73,817 58.07 719,184
555 WYU Annual Qualified Facilities Costs
555 WYP Annual Qualified Facilities Costs 741,730 11,395 65.10 191,016
555 California Annual Qualified Facilities Costs 4,020,168 30,010 133.96 2,569,729
555 Washington Annual Qualified Facilities Costs
Total Qualified·Facilities Costs 47,532,249 611,687 ---=n:f1 17,968,535 GRID
All Other Generation Resources
(Exc!.West Hydro,Mid C,and QF)
Account Description Amount Mwh $/Mwh Reference
500 ~514 Steam Operation &Maintenance Expense 1,137,695,585 Page 2.5
535 ~545 East Hydro Operation &Maintenance Expense 8,633,690 Page 2.7,East only
548 ~554 OtherGeneration Operation &Maintenance Expense 353,183,824 Page 2.8
555 Other Purchased PowerContracts 667,460,133 GRID less QF and Mid~e
40910 Renewable Energy Production Tax Credit (116,944,008)Page 2.20
4118 S02 Emission Allowances (8,261,058)Page 2.4
456 James River (4,679,599)James RiverAdj (Tab 5)
456 REC Revenue (2,203,338)Green Tag (Tab 3)
403SP Steam Depreciation Expense 234,409,387 Page 2.15
403HP East Hydro Depreciation Expense 7,106,101 Page 2.15,East only
4030P OtherGeneration Depreciation Expense 108,543,806 Page 2.15
403MP Mining Depreciation Expense 0 Page 2.15
4041P East Hydro Relicensing Amortization 324,306 Page 2.16,East only
408 Amortization of Plant Acquisition Costs 5,193,044 Page 2.17
Total All OtherOperating Expenses 2,390,461,874
310 ~316 Steam Electric Plant in Service 6,702,675,609 Page2.21
330 ~336 East Hydro Electric Plant in Service 161,438,580 Page 223,Eastonly
302 &186M East Hydro Relicensing 9,790,356 Page2.29,Eastonly
340 -346 OtherElectric Plantin Service 3,338,184,408 Page 2.24
399 Mining 490,205,226 Page 2.28
108SP Steam Accumulated Depreciation Reserve (2,501,062.407)Page2.36
1080P OtherGeneration Accumulated Depreciation Reserve (577,339,093)Page 2.36
108MP OtherAccumulated Depreciation Reserve (164,750,040)Page 2.38,Eastonly
108HP East Hydro Accumulated Depreciation Reserve (51,372,438)Page 2.36,Eastonly
1111P East Hydro ReJicensing Accumulated Reserve (4,367,971)Page 2.39,Eastonly
114 Electric Plant Acquisition Adjustment 159,175,508 Page 2,31
115 Accumulated Provision Acquisition Adjustment (118,086,249)Page 2.31
151 Fuel Stock 255,690,823 Page 2.32
253.16 ~253.19 JointOwner we Deposit (6,686,727)Page 2.32
253.98 S02 Emission Allowances (8,261,058)Page 2.34
154 Materials &Supplies 96,914,198 Page 2.32
154 East Hydro Materials &Supplies
Total Net Rate Base 7,780,148,705
Pre-tax Return 10.96%
Rate Base Revenue ReqUirement 852,962,521
Annual Embedded Cost
All OtherGeneration Resources 3,243,424,396 67,107,949 48.33 MWh from GRID
TotalAnnual Embedded Costs 3,432,362,275 71,612,998 47.93
Page 9.19
Rocky Mountain Power
RESULT8 OF OPERATIONS
USER SPECIFIC INFORMATION
Page 10.1
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF RATE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 OR 12 CP:
DEMAND %
ENERGY %
IDAHO
DECEMBER 2012
JAM 10 Dec2012 ROO
Revenue Requirement Department
6/25/2013
4:55:05 PM
Year-End
REVISED PROTOCOL
Separate Jurisdiction
12 Coincident Peaks
75%Demand
25%Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAL/STATE COMBINED RATE
CAPITAL STRUCTURE INFORMATION
TAX RATE
35.00%
4.54%
1.616
37.951%
DEBT
PREFERRED
COMMON
CAPITAL
STRUCTURE
47.10%
0.30%
52,60%
100.00%
EMBEDDED
COST
5.40%
5.43%
9.90%
OTHER INFORMATION
WEIGHTED
COST
2,545%
0.016%
5.207%
The capital structure is calculated using the five quarter average from 12/31/2011 to 12/31/2012.
REVISED PROTOCOL Page 10.2
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 4,271,465,085 4,010,445,169 261,019,916 (355,907)260,664,009
3 InterdepartmentaI 10.3 °°°0 0
4 Special Sales 10.3 330,569,624 311,127,956 19,441,668 7,699,214 27,140,882
5 Other Operating Revenues 10.4 247,451,049 235,132,989 12,318,060 (4,175,970)8,142,090
6 Total Operating Revenues 10.4 4,849,485,758 4,556,706,114 292,779,644 3,167,337 295,946,981
7
8 Operating Expenses:
9 Steam Production 10.5 1,063,010,035 997,030,330 65,979,706 4,663,902 70,643,608
10 Nuclear Production 10.6 °° °°0
11 Hydro Production 10.7 37,604,600 35,318,532 2,286,068 91,644 2,377,712
12 Other Power Supply 10,9 1,024,764,675 961,043,493 63,721,182 8,077,072 71,798,254
13 Transmission 10,10 206,484,081 193,913,191 12,570,890 (253,581)12,317,309
14 Distribution 10,12 203,678,292 193,113,702 10,564,590 208,498 10,773,088
15 Customer Accounting 10.12 91,533,005 86,834,165 4,698,840 (23,257)4,675,583
16 Customer Service &Infor 10,13 106,956,755 101,002,640 5,954,115 (4,858,521 )1,095,594
17 Sales 10,13 0 0 0 °°18 Administrative &General 10,14 188,278,570 177,848,613 10,429,956 (333,134)10,096,823
19
20 Tota!0 &M Expenses 10.14 2,922,310,014 2,746,104,668 176,205,346 7,572,624 183,777,971
21
22 Depreciation 10,16 562,069,131 530,134,719 31,934,412 5,348,368 37,282,780
23 Amortization 10,17 50,382,438 47,484,059 2,898,379 818,993 3,717,372
24 Taxes Other Than Income 10,17 160,882,952 153,343,793 7,539,159 380,277 7,919,436
25 Income Taxes -Federal 10.20 (55,564,596)(55,952,065)387,470 (9,516,074)(9,128,605)
26 Income Taxes -State 10,20 1,336,977 744,044 592,933 (1,235,213)(642,280)
27 Income Taxes ~Oef Net 10.19 310,576,030 294,690,655 15,885,375 6,348,613 22,233,987
28 Investment Tax Credit Adj.10,17 (1,851,300)(1,635,083)(216,217)4,579 (211,638)
29 Misc Revenue &Expense 10.4 (875,206)(826,586)(48,620)(489,799)(538,419)
30
31 Total Operating Expenses 10.20 3,949,266,440 3,7141088,203 235,178,236 9,232,368 244,410,604
32
33 Operating Revenue for Return 900,219,318 842,617,910 57,601,408 (6,065,031 )51,536,377
34
35 Rate Base:
36 Electric Plant in Service 10.30 23,624,682,314 22,253,364,863 1,371,317,451 49,850,139 1,421,167,590
37 Plant Held for Future Use 10.31 49,000,637 46,549,744 2,450,892 (594,457)1,856,436
38 Misc Deferred Debits 10.33 306,480,170 301,192,071 5,288,099 818,881 6,106,980
39 Elec PlantAcq Adj 10.31 46,282,303 43,468,698 2,813,605 (315,697)2,497,908
40 Nuclear Fuel 10,31 °°° °°41 Prepayments 10,32 42,743,245 40,169,898 2,573,347 0 2,573,347
42 Fuel Stock 10,32 259,866,253 243,495,885 16,370,368 (683,449)15,686,920
43 Material &Supplies 10.32 202,251,644 190,480,847 11,770,797 °11,770,797
44 Working Capital 10.33 79,973,355 76,928,615 3,044,740 (30,195)3,014,545
45 Weatherization Loans 10.31 (4,844,174)(7,436,429)2,592,255 0 2,592,255
46 Miscellaneous Rate Base 10.34 0 ° ° °°47
48 Total Electric Plant 24,606,435,746 23,188,214,192 1A18,221 ,554 49;045,223 1,467,266,777
49
50 Rate Base Deductions:
51 Accum Prov For Depr 10,38 (7,360,884,529)(6,927,257,944)(433,626,585)(2,454,689)(436,081,275)
52 Accum Prav For Amort 10.39 (489,744,133)(463,007,878)(26,736,255)(432,422)(27,168,676)
53 Accum Def Income Taxes 10.35 (3,671,146,215)(3,466,202,919)(204,943,296)(5,189,759)(210,133,054)
54 Unamortized ITC 10,35 (2,420,922)(2,388,824)(32,098)(66,429)(98,527)
55 Customer Adv for Const 10.34 (19,553,441)(18,645,653)(907,788)22,626 (885,162)
56 Customer Service Deposits 10.34 °0 0 0 0
57 Misc.Rate Base Deductions 10.34 (118,712,702) (114,095,979)(4,616,723)(522,440)(5,139,164)
58
59 Total Rate Base Deductions (11,662,461,942)(10,991,599,196)(670,862,745)(8,643,113)(679,505,859)
60
61 Total Rate Base 12,943,973,804 12,196,614,996 747,358,809 40,402,110 787,760,918
62
63 Return on Rate Base 6.955%7.707%6,542%
64
65 Return on Equity 8.353%9,784%7.569%
66 Net Power Costs 1,490,549,367 93,012,294 93,092J48
67
68 Revenue Requirement Impact 109,728,283 6,335,489 6,677,984
69 Rate Base Decrease (910,141,653)(47,746,264)(58,623,992)
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
71 440 Residential Sales
72 0 S 1,611,369,814 1,541,988,591 69,381,223 1,196,438 70,577,661
73
74 81 1,611,369,814 1,541,988,591 69,381,223 1,196,438 70,577,661
75
76 442 Commercial &Industrial Sales
77 0 S 2,623,833,486 2,432,693,182 191,140,305 (1,532,112)189,608,192
78 p SE
79 PT 5G
80
81
82 81 2,623,833,486 2,432,693,182 191,140,305 (1,532,112)189,608,192
83
84 444 Public Street &Highway Lighting
85 0 S 19,998,454 19,500,066 498,388 (20,233)478,155
86 °SO
87 81 19,998,454 19,500,066 498,388 (20,233)478,155
88
89 445 Other Sales to Public Authority
90 0 S 16,263,330 16,263,330
91
92 81 16,263,330 16,263,330
93
94 448 Interdepartmental
95 DPW S
96 GP SO
97 81
98
99 Total Sales to Ultimate Customers 81 4,271,465,085 4,010,445)169 261,019,916 (355,907)260,664,009
100
101
102
103 447 Sales for Resale-Non NPC
104 P S 10,764,533 10,764,533
105 10,764,533 10,764,533
106
107 447NPC Sales for Resale-NPC
108 P SG 319,805,091 300,363,423 19,441,668 7,699,214 27,140,882
109 P SE
110 P SG
111 319,805,091 300,363,423 19,441,668 7,699,214 27,140,882
112
113 Total Sales for Resale 81 330,569,624 311,127,956 19,441,668 7,699,214 27,140,882
114
115 449 Provision for Rate Refund
116 P S
117 P SG
118
119
120 81
121
122 Total Sales from Electricity 81 4)602)034)709 4,321,573,125 280,461)584 7,343,307 287)804)890
123 450 Forfeited Discounts &Interest
124 CUST S 9,445,744 8,959,750 485,995 485,995
125 CUST SO
126 61 9,445,744 8,959,750 485,995 485,995
127
128 451 Misc Electric Revenue
129 CUST S 6,401,647 6,295,100 106,547 106,547
130 GP 5G
131 GP SO 11,495 10,828 667 667
132 81 6,4131143 6,305,928 107,214 107,214
133
134 453 Water Sales
135 P 5G 861 808 52 52
136 81 861 808 52 52
137
138 454 Rent ofElectric Property
139 DPW S 9,617,483 9,454,564 162,918 162,918
140 T SG 5,604,669 5,263,948 340,720 340,720
141 T SG
142 GP SO 3,653,660 3,441,580 212,080 212,080
143 61 18,875,811 18,160,092 715,719 715,719
144
145
REVISED PROTOCOL Page 10.4
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
146
147 456 Other Electric Revenue
148 DMSC S 32,179,188 32,179,188
149 CUST CN
150 OTHSE SE 13,847,247 12,971,529 875,718 875,718
151 OTHSO SO 14,353 13,520 833 833
152 OTHSGR SG 166,674,702 156,542,173 10,132,529 (4,175,970)5,956,559
153
154
155 81 212,715,490 201,706,410 11,009,080 (4,175,970)6,833,110
156
157 Total Other Electric Revenues 81 247,451,049 235,132,989 12,318,060 (4,175,970)8,142,090
158
159 Total Electric Operating Revenues 81 4,849,485,758 4,556,706,114 292,779,644 3,167,337 295,946,981
160
161 Summary of Revenues by Factor
162 S 4,339,873,680 4,078,098,304 261,775,376 (355,907)261,419,469
163 CN
164 5E 13,847,247 12,971,529 875,718 875,718
165 SO 3,679,509 3,465,928 213,581 213,581
166 5G 492,085,323 462,170,353 29,914,970 3,523,244 33,438,213
167 DGP
168
169 Total Electric Operating Revenues 4,849,485,758 4,556,706,114 292,779,644 3,167,337 295,946,981
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant -CR
172 DPW 5
173 T 5G
174 G SO
175 T 5G
176 P 5G
177 81
178
179 41170 Loss on Sale of Utility Plant
180 DPW S
181 T 5G
182 81
183
184 4118 Gain from Emission Allowances
185 P 5
186 P SE (49,887)(46,733)(3,155)(519,285)(522,440)
187 81 (49,887)(46,733)(3,155)(519,285)(522,440)
188
189 41181 Gain from Disposition of NOX Credits
190 P SE
191 81
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 (69,285)(69,285)
199 T SG
200 T 5G
201 PTD CN
202 PTD SO (180,716)(170,226)(10,490)11,918 1,428
203 P S8 (575,317)(540,342)(34,975)17,568 (170407)
204 81 (825,318)(779,854)(45,465)29,486 (15,979)
205
206 Total Miscellaneous Revenues (875,206)(826,586)(48,620)(489,799)(538,419)
207 Miscellaneous Expenses
208 4311 Interest on Customer Deposits
209 CUST S
210 81
211 Total Miscellaneous Expenses
212
213 Net Misc Revenue and Expense 81 (875,206)(826,586)(48,620)(489,799)(538,419)
214
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
216 p SG 17,492,264 16,428,870 11063,394 149,014 1,212,408
217 P SSGCH 11650,019 1,559,355 90,663 (1)90,663
218 82 19,142,283 171988,226 11154,057 149,014 1,303,071
219
220 501 Fuel Related-Non NPC
221 p SE 14,444,660 13,531,160 913,500 4,425 917,925
222 p SE
223 P SE
224 P SSECT
225 p SSECH 3,500,552 3,299,839 200,713 200,713
226 B2 17,945,212 16,830,999 1,114,213 4,425 1,118,638
227
228 501NPC Fuel Related-NPC
229 p S 27,928 21,109 6,819 (6,819)
230 p SE 6761528,973 633,744,375 42,784,597 3,419,883 46,204,480
231 P SE
232 P SSECT
233 p SSECH 55,640,479 52,4501189 31190,290 31190,290
234 B2 732,197,379 68612151674 451981 }06 3,413,064 491394,770
235
236 Total Fuel Related 750,142,591 703,046,673 47,095,918 3,417,489 50,513,408
237
238 502 Steam Expenses
239 P SG 33,396,862 31,366,592 2,030,270 2,030,270
240 P SSGCH 8,412,343 7,950,111 4621232 462,232
241 B2 41,809,206 39,316,703 2,492,503 2,492,503
242
243 503 Steam From Other Sources-Nan-NPC
244 P SE
245 B2
246
247 503NPC Steam From Other Sources-NPC
248 p SE 3,937,027 3,688,044 248,983 (7,649)241,334
249 B2 3,937,027 3,688,044 248,983 (7,649)241,334
250
251 505 Electric Expenses
252 p SG 3,068,032 2,881,519 1861513 186,513
253 P SSGCH 828,656 783,124 45,532 45,532
254 B2 3,896,688 3,664,643 232,045 232,045
255
256 506 Misc.Steam Expense
257 p SG 54,757,273 51,428,455 3,328,817 3,328,817
258 P SE
259 P SSGCH 2,002,258 1,892,240 110,018 110,018
260 B2 56,759,531 53,320,696 3,438,835 3,438,835
261
262 507 Rents
263 P S8 396,587 372,477 24,109 24,109
264 P SSGCH
265 B2 396,587 372,477 24,109 24,109
266
267 510 Maint Supervision &Engineering
268 p SG 4,047,183 3,801,146 246,037 177,621 423,658
269 p SSGCH 2,331,701 2,203,581 128,120 7,445 135,565
270 B2 6,378,885 6,004,727 374,157 185,066 559,224
271
272
273
274 511 Maintenance of Structures
275 p SG 24,755,273 23,250,344 1,504,929 1,504,929
276 P SSGCH 629,122 594,554 34,568 34,568
277 B2 25,384,395 23,844,898 1,539,497 1,539,497
278
279 512 Maintenance of Boiler Plant
280 p SG 101,942,855 95,745,520 6,197,335 905,714 7,103,049
281 P SSGCH 6,049,318 5,716,927 332,391 14,268 346,659
282 B2 107,992,173 101,462,447 6,529,726 919,982 7,449,708
283
284 513 Maintenance of Electric Plant
285 p SG 34,593,371 32,490,363 2,103,009 2,103,009
286 P SSGCH 418,957 395,936 23,020 23,020
287 82 35,012,328 32,886,299 2,126,029 2,126,029
288
289 514 Maintenance of Misc.Steam Plant
290 p SG 9,543,134 8,962,985 580,148 580,148
291 P SSGCH 2,615,209 2,471,512 143,698 143,698
292 B2 12,158,343 11,434,497 723,846 723,846
293
294 Total Steam Power Generation B2 1,063,010,035 997,030,330 65,979,706 4,663,902 70.643,608
REVISED PROTOCOL Page 10.6
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
295 517 Operation Super &Engineering
296 p 5G
297 82
298
299 518 Nuclear Fuel Expense
300 p 5E
301
302 82
303
304 519 Coolants and Water
305 p SG
306 82
307
308 520 Steam Expenses
309 p SG
310 82
311
312
313
314 523 Electric Expenses
315 P SG
316 82
317
318 524 Misc.Nuclear Expenses
319 p 5G
320 82
321
322 528 Maintenance Super &Engineering
323 p 5G
324 82
325
326 529 Maintenance of Structures
327 P SG
328 82
329
330 530 Maintenance of Reactor Plant
331 p SG
332 B2
333
334 531 Maintenance of Electric Plant
335 p SG
336 82
337
338 532 Maintenance of Misc Nuclear
339 p SG
340 82
341
342 Total Nuclear Power Generation 82
343
344 535 Operation Super &Engineering
345 p DGP
346 P 5G 5,349,127 5,023,942 325,185 82,340 407,526
347 P SG (637,455)(598,702)(38,752)5,649 (33,104)
348
349 82 4,711,673 4,425,240 286,433 87,989 374,422
350
351 536 Water For Power
352 p DGP
353 P 5G 134,519 126,341 8,178 8,178
354 P 5G
355
356 82 134,519 126,341 8,178 8,178
357
REVISED PROTOCOL Page 10.7
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
358 537 Hydraulic Expenses
359 P DGP
360 P 5G 3,986,731 3,744,369 242,362 (143)242,220
361 P 5G 278,598 261,661 16,937 16,937
362
363 82 4,265,329 4,006,030 259,299 (143)259,156
364
365 538 Electric Expenses
366 p DGP
367 P 5G
368 p 5G
369
370 62
371
372 539 Misc.Hydro Expenses
373 p DGP
374 P SG 12,945,836 12,158,830 787,006 (3,710)783,296
375 P SG 7,060,863 6,631,618 429,246 429,246
376
377
378 82 20,006,700 18,790,448 1,216,252 (3,710)1,212,542
379
380 540 Rents (Hydro Generation)
381 P OGP
382 P 5G 635,427 596,798 38,629 38,629
383 P 5G 26,284 24,687 1,598 1,598
384
385 62 661,711 621,484 40,227 40,227
386
387 541 Maint Supervision &Engineering
388 p OGP
389 P SG 388 364 24 24
390 P 5G
391
392 62 388 364 24 24
393
394 542 Maintenance ofStructures
395 P DGP
396 p 5G 660,573 620,416 40,158 40,158
397 P 5G 164,706 154,693 10,013 10,013
398
399 82 825,279 775,109 50,171 50,171
400
401
402
403
404 543 Maintenance ofDams &Waterways
405 p OGP
406 P 5G 1,603,653 1,506,163 97,490 97,490
407 P 5G 484,650 455,187 29,463 29,463
408
409 62 2,088,303 1,961,350 126,953 126,953
410
411 544 Maintenance of Electric Plant
412 p OGP
413 P SG 1,554,654 1,460,143 94,511 94,511
414 P 5G 419,919 394,391 25,528 25,528
415
416 82 1,974,573 1,854,534 120,039 120,039
417
418 545 Maintenance of Misc.Hydro Plant
419 P OGP
420 P 5G 2,226,332 2,090,989 135,344 5,477 140,820
421 p 5G 709,794 666,644 43,150 2,031 45,181
422
423 82 2,936,126 2,757,632 178,494 7,508 186,002
424
425 Total Hydraulic Power Generation 82 37,604,600 35,318,532 2,286,068 91,644 2,377,712
REVISED PROTOCOL Page 10,8
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
426
427 546 Operation Super &Engineering
428 P 5G 369,904 347,417 22,487 22,487
429 P SSGCT
430 82 369,904 347,417 22,487 22,487
431
432 547 Fuel-Non-NPC
433 p SE
434 P SSECT
435 82
436
437 547NPC Fuel-NPC
438 p SE 355,092,449 332,635,927 22,456,521 (4,385,488)18,071,034
439 P SSECT 9,415,092 8,802,048 613,044 613,044
440 82 364,507,540 341,437,975 23,069,566 (4,385,488)18,684,078
441
442 548 Generation Expense
443 p SG 16,834,357 15,810,959 1,023,398 (33,592)989,806
444 P SSGCT 596,596 558,955 37,641 424 38,065
445 82 17,430,953 16,369,914 1,061,039 (33,169)1,027,870
446
447 549 Miscellaneous Other
448 p S 65,538 65,538
449 P SG 3,958,496 3,717,851 240,646 32,150 272,796
450 P SG 5,123,122 4,811,676 311,446 114,525 425,971
451 B2 9,147,157 8,595,065 552,092 146,676 698,768
452
453
454
455
456 550 Rents
457 p S 84,346 84,346
458 P SG 974,204 914,980 59,224 (56,932)2,292
459 P SG 2,604,030 2,445,725 158,305 158,305
460 82 3,662,580 3,445,051 217,529 (56,932)160,597
461
462 551 Maint Supervision &Engineering
463 P SG
464 B2
465
466 552 Maintenance of Structures
467 P SG 2,058,363 1,933,230 125,132 125,132
468 P SSGCT 232,891 218,197 14,694 14,694
469 82 2,291,254 2,151,427 139,826 139,826
470
471 553 Maint of Generation &Electric Plant
472 p 5G 9,876,866 9,276,429 600,437 (209,600)390,837
473 P SG 15,397,106 14,461,081 936,025 936,025
474 P SSGCT 507,220 475,218 32,002 425 32,427
475 B2 25,781,191 24,212,728 1,568,463 (209,175)1,359,288
476
477 554 Maintenance of Misc.Other
478 p SG 201,917 189,642 12,275 (4,830)7,445
479 P SG 1,632,770 1,533,510 99,260 99,260
480 P SSGCT 131,689 123,380 8,309 8,309
481 B2 1,966,376 1,846,533 119,843 (4,830)115,013
482
483 Total Other Power Generation B2 425,156,955 398,406,110 26,750,845 (4,542,918)22,207,927
484
485
486 555 Purchased Power-Non NPC
487 DMSC S (32,166,510)(29,195,537)(2,970,973)2,970,973
488 (32,166,510)(29,195,537)(2,970,973)2,970,973
489
490 555NPC Purchased Power-NPC
491 p 5G 571,493,322 536,750,962 34,742,360 7,262,952 42,005,312
492 P SE (3,905,925)(3,658,909)(247,016)1,753,608 1,506,592
493 Seasonal Co P SSGC
494 DGP
495 567,587,396 533,092,053 34,495,344 9,016,560 43,511,904
496
497 Total Purchased Power 82 535,420,887 503,896,516 31,524,371 11,987,533 43,511,904
498
499 556 System Control &Load Dispatch
500 P SG 1,546,050 1,452,062 93,988 93,988
501
502 B2 1,546,050 1,452,062 93,988 93,988
503
504
REVISED PROTOCOL Page 10.9
YearwEnd
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
505
506 557 Other Expenses
507 p S (183,792)(150,819)(32,973)(32r973)
508 p SG 65,999,825 61,987,547 4,012,277 360,342 4,372r619
509 p SGCT 1,122,425 1,053,927 68,498 68,498
510 P SE (4,297,673)(4,025,883)(271,791)272,115 324
511 P SSGCT
512 P TROJP
513
514 82 62,640,784 58,864r772 3,776,012 632,457 4,408,469
515
516 Embedded Cost Differentials
517 Company Owned Hyd P DGP (25,375r595)(25,375,595)
518 Company Owned Hyd P SG 25,375,595 23r832,956 1,542,639 1,542,639
519 Mid-C Contract P MC (21,390,626)(20,496,732)(893,893)(893,893)
520 Mid-C Contract P SG 21,390,626 20,090,242 1,300,384 1,300,384
521 Existing QF Contracts P S 17,968,535 17,249,351 719,184 719,184
522 Existing OF Contracts P 5G (17,968,535)(16,876,187)(1,092,348)(1,092,348)
523
524 (1,575,966)1,575,966 1,575,966
525
526 Hydro Endowment Fixed Dollar Proposal
527 Klamath Surcharge Sit P S
528 ECD Hydro P S
529
530
531 Total Other Power Supply 82 599,607,720 562,637,383 36,970,337 12,619,990 49,590,327
532
533 Total Production Expense 82 2,125,379,311 1,993,392,356 131,986,956 12,832,618 144,819,574
534
535
536 Summary of Production Expense by Factor
537 S (14,203,956)(11,926,012)(2,277,944)2,964,154 686,211
538 SG 1,048,465,451 984,726,887 63,738,564 8,789,008 72,527,573
539 SE 1,041,799,510 975,914,715 65r884,795 1,056,894 66,941,689
540 SNPPH
541 TROJP
542 SGCT 1,122,425 1,053,927 68,498 68,498
543 DGP (25,375,595)(25,375,595)
544 DEU
545 DEP
546 SNPPS
547 SNPPO
548 DGU
549 MC (21,390,626)(20,496,732)(893,893)(893,893)
550 SSGCT 1,468,396 1,375,751 92,645 849 93,494
551 SSECT 9,415,092 8,802,048 613,044 613,044
552 SSGC
553 SSGCH 24,937,583 23r567,340 1,370,244 21,712 1,391,956
554 SSECH 59,141,031 55,750,028 3,391,003 3,391,003
555 Total Production Expense by Factor 82 2,125,379,311 1,993,392,356 131,986,956 12,832,618 144,819,574
556 560 Operation Supervision &Engineering
557 T SG 5,532,584 5,196,246 336,338 29,037 365,375
558
559 82 5,532,584 5,196,246 336,338 29,037 365,375
560
561 561 Load Dispatching
562 T SG 8r569,205 8r048,264 520,941 520,941
563
564 82 8,569,205 8r048,264 520,941 520,941
565 562 Station Expense
566 T SG 2,984,932 2,803,471 181,461 181,461
567
568 82 2,984,932 2,803,471 181,461 181,461
569
570 563 Overhead Line Expense
571 T SG 285,237 267,897 17,340 17,340
572
573 B2 285,237 267,897 17,340 17,340
574
575 564 Underground Line Expense
576 T SG
577
578 82
579
REVISED PROTOCOL Page 10.10
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
580 565 Transmission of Electricity by Others
581 T 5G
582 T SE
583
584
585 565NPC Transmission of Electricity by Others-NPC
586 T 5G 134,669,374 126,482,521 8,186,853 (224,130)7,962,723
587 T SE 7,455,741 6,984,230 471,511 (32,690)438,821
588 142,125,115 133,466,751 8,658,364 (256,820)8,401,544
589
590 Total Transmission of Electricity by Others 82 142,125,115 133,466,751 8,658,364 (256,820)8,401,544
591
592 566 Misc.Transmission Expense
593 T SG 3,696,068 3,471,376 224,692 (47,994)176,698
594
595 82 3,696,068 3,471,376 224,692 (47,994)176,698
596
597 567 Rents -Transmission
598 T SG 1,497,301 1,406,276 91,024 91,024
599
600 82 1,497,301 1,406,276 91,024 91,024
601
602 568 Maint Supervision &Engineering
603 T SG 2,486,358 2,335,207 151,151 151,151
604
605 82 2,486,358 2,335,207 151,151 151,151
606
607 569 Maintenance of Structures
608 T SG 4,476,097 4,203,985 272,112 272,112
609
610 82 4,476,097 4,203,985 272,112 272,112
611
612 570 Maintenance of Station Equipment
613 T SG 11,423,719 10,729,246 694,473 694,473
614
615 82 11,423,719 10,729,246 694,473 694,473
616
617 571 Maintenance of Overhead Lines
618 T SG 20,575,947 19,325,089 1,250,858 22,197 1,273,055
619
620 82 20,575,947 19,325,089 1,250,858 22,197 1,273,055
621
622 572 Maintenance of Underground Lines
623 T SG 82,621 77,599 5,023 5,023
624
625 B2 82,621 77,599 5,023 5,023
626
627 573 Maintof Misc.Transmission Plant
628 T SG 2,748,898 2,581,786 167,112 167,112
629
630 82 2,748,898 2,581,786 167,112 167,112
631
632 Total Transmission Expense 82 206,484,081 193,913,191 12,570,890 (253,581)12,317,309
633
634 Summary of Transmission Expense by Factor
635 SE 7,455,741 6,984,230 471,511 (32,690)438,821
636 SG 199,028,340 186,928,962 12,099,379 (220,891 )11,878,488
637 SNPT
638 Total Transmission Expense by Factor 206,484,081 193,913,191 12,570,890 (253,581 )12,317,309
639 580 Operation Supervision &Engineering
640 DPW S 1,390,956 1,291,017 99,939 39,531 139,470
641 DPW SNPD 12,702,162 12,107,280 594,882 44,442 639,324
642 82 14,093,118 13,398,297 694,821 83,974 778,795
643
644 581 Load Dispatching
645 DPW S
646 DPW SNPD 13,036,839 12,426,283 610,556 610,556
647 82 13,036,839 12,426,283 610,556 610,556
648
649 582 Station Expense
650 DPW S 4,048,289 3,736,872 311,417 311,417
651 DPW SNPD 29,912 28,511 1,401 1,401
652 82 4,078,201 3,765,383 312,818 312,818
653
REVISED PROTOCOL Page 10.11
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
654 583 Overhead Line Expenses
655 DPW S 5,508,186 5,353,217 154,969 154,969
656 DPW SNPD 17,979 17,137 842 842
657 82 5,526,165 5,370,354 155,811 155,811
658
659 584 Underground Line Expense
660 DPW S 249 236 13 13
661 DPW SNPD
662 82 249 236 13 13
663
664 585 Street Lighting &Signal Systems
665 DPW S
666 DPW SNPD 222,740 212,309 10,432 10,432
667 82 222,740 212,309 10,432 10,432
668
669 586 Meter Expenses
670 DPW S 6,481,838 6,142,675 339,163 339,163
671 DPW SNPD 589,193 561,599 27,594 27,594
672 B2 7,071,031 6,704,274 366,757 366,757
673
674 587 Customer Installation Expenses
675 DPW S 12,473,499 11,829,068 644,431 644,431
676 DPW SNPD
677 82 12,473,499 11,829,068 644,431 644,431
678
679 588 Misc.Distribution Expenses
680 DPW S 1,317,595 1,209,139 108,457 108,457
681 DPW SNPD 3,244,551 3,092,599 151,952 151,952
682 82 4,562,147 4,301,737 260,409 260,409
683
684 589 Rents
685 DPW S 3,321,361 3,301,393 19,969 19,969
686 DPW SNPD 45,579 43,445 2,135 2,135
687 82 3,366,940 3,344,837 22,103 22,103
688
689 590 MaintSupervision &Engineering
690 DPW S 821,399 809,780 11,619 11,619
691 DPW SNPD 3,651,150 3,480,155 170,995 170,995
692 82 4,472,548 4,289,935 182,613 182,613
693
694 591 Maintenance of Structures
695 DPW S 1,190,808 1,150,947 39,861 39,861
696 DPW SNPD 119,498 113,902 5,596 5,596
697 82 1,310,306 1,264,848 45,457 45,457
698
699 592 Maintenance of Station EqUipment
700 DPW S 9,527,330 8,793,168 734,162 734,162
701 DPW SNPD 1,466,476 1,397,796 68,680 68,680
702 82 10,993,806 10,190,964 802,842 802,842
703 593 Maintenance of Overhead Lines
704 DPW S 87,378,346 82,301,238 5,077,108 110,633 5,187,741
705 DPW SNPD 1,339,919 1,277,167 62,753 13,891 76,644
706 82 88,718,266 83,578,405 5,139,861 124,524 5,264,385
707
708 594 Maintenance of Underground Lines
709 DPW S 20,286,217 19,694,720 591,497 591,497
710 DPW SNPD 26,798 25,543 1,255 1,255
711 82 20,313,015 19,720,263 592,752 592,752
712
713 595 Maintenance of Line Transformers
714 DPW S 49,532 49,532
715 DPW SNPD 908,080 865,552 42,528 42,528
716 82 957,612 915,084 42,528 42,528
717
718 596 Maint of Street Lighting &Signal Sys,
719 DPW S 3,704,762 3,524,416 180,346 180,346
720 DPW SNPD
721 82 3,704,762 3,524,416 180,346 180,346
722
REVISED PROTOCOL Page 10.12
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
723 597 Maintenance of Meters
724 DPW S 5,075,591 4,715,969 359,622 359,622
725 DPW SNPD 1,673,807 1,595,417 78,390 78,390
726 82 6,749,398 6,311,387 438,011 438,011
727
728 598 Maint of Misc,Distribution Plant
729 DPW S 2,412,422 2,332,375 80,048 80,048
730 DPW SNPD (384,773)(366,753)(18,020)(18,020)
731 82 2,027,649 1,965,622 62,028 62,028
732
733 Total Distribution Expense 82 203,678,292 193,113,702 10,564,590 208,498 10,773,088
734
735
736 Summary of Distribution Expense by Factor
737 S 164,988,382 156,235,762 8,752,620 150,164 8,902,785
738 SNPD 38,689,910 36,877,940 1,811,969 58,334 1,870,303
739
740 Total Distribution Expense by Factor 203,678,292 193,113,702 10,564,590 208,498 10,773,088
741
742 901 Supervision
743 CUST S 1,623 1,623
744 CUST CN 2,601,797 2,501,201 100,596 100,596
745 B2 2,603,420 2,502,824 100,596 100,596
746
747 902 Meter Reading Expense
748 CUST S 18,428,331 16,851,554 1,576,776 1,576,776
749 CUST CN 2,251,247 2,164,205 87,042 87,042
750 82 20,679,578 19,015,759 1,663,819 1,663,819
751
752 903 Customer Receipts &Collections
753 CUST S 8,132,912 7,716,871 416,041 49,992 466,033
754 CUST CN 45,637,439 43,872,915 1,764,524 46,871 1,811,395
755 B2 53,770,351 51,589,786 2,180,565 96,863 2,277,428
756
757 904 Uncollectible Accounts
758 CUST S 14,326,722 13,578,566 748,157 (120,120)628,037
759 P SG
760 CUST CN 10,746 10,330 415 415
761 82 14,337,468 13,588,896 748,572 (120,120)628,452
762
763 905 Misc.Customer Accounts Expense
764 CUST S 5,413 5,413
765 CUST CN 136,775 131,487 5,288 5,288
766 82 142,188 136,900 5,288 5,288
767
768 Total CustomerAccounts Expense 82 91,533,005 86,834,165 4,698,840 (23,257)4,675,583
769
770 Summary of Customer Accts Exp by Factor
771 S 40,895,001 38,154,027 2,740,974 (70,128)2,670,846
772 CN 50,638,004 48,680,138 1,957,865 46,871 2,004,737
773 SG
774 Total Customer Accounts Expense by Factor 91,533,005 86,834,165 4,698,840 (23,257)4,675,583
775
776 907 Supervision
777 CUST S
778 CUST CN 301,705 290,040 11,665 11,665
779 B2 301,705 290,040 11,665 11,665
780
781 908 Customer Assistance
782 CUST S 101,706,129 95,945,405 5,760,725 (4,859,069)901,656
783 CUST CN 1,449,973 1,393,911 56,062 2,989 59,050
784
785
786 B2 103,156,102 97,339,316 5,816,787 (4,856,080)960,706
787
REVISED PROTOCOL Page 10.13
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
788 909 Informational &Instructional Adv
789 CUST S 1,602,086 1,549,763 52,323 (546)51,777
790 CUST eN 1,692,304 1,626,873 65,431 (1,894)63,537
791 B2 3,294,390 3,176,636 117,754 (2,440)115,314
792
793 910 Misc.Customer Service
794 CUST S
795 GUST CN 204,557 196,648 7,909 7,909
796
797 B2 204,557 196,648 7,909 7,909
798
799 Total Customer Service Expense 82 106,956,755 101,002,640 5,954,115 (4,858,521)1,095,594
800
801
802 Summary of Customer Service Exp by Factor
803 S 103,308,216 97,495,168 5,813,048 (4,859,615)953,433
804 GN 3,648,539 3,507,472 141,067 1,094 142,161
805
806 Total Customer Service Expense by Factor B2 106,956,755 101,002,640 5,954,115 (4,858,521 )1,095,594
807
808
809 911 Supervision
810 CUST S
811 GUST CN
812 82
813
814 912 Demonstration &Selling Expense
815 GUST S
816 CUST CN
817 82
818
819 913 Advertising Expense
820 GUST S
821 GUST CN
822 B2
823
824 916 Misc.Sales Expense
825 GUST S
826 CUST GN
827 82
828
829 Total Sales Expense 82
830
831
832 Total Sales Expense by Factor
833 S
834 GN
835 Total Sales Expense by Factor
836
837 Total Customer Service Exp Including Sales B2 106,956,755 101,002,640 5,954,115 (4,858,521)1,095,594
838 920 Administrative &General Salaries
839 PTO S (416,249)(416,249)4,238 4,238
840 GUST CN
841 PTO SO 74,784,351 70,443,421 4,340,930 184,207 4,525,137
842 82 74,368,102 70,027,172 4,340,930 188,445 4,529,375
843
844 921 Office Supplies &expenses
845 PTO S 321,474 295,167 26,307 26,307
846 CUST eN 179,143 172,217 6,926 6,926
847 PTD SO 8,206,164 7,729,829 476,335 (1,635)474,700
848 82 8,706,781 8,197,213 509,568 (1,635)507,933
849
850 922 A&G Expenses Transferred
851 PTD S
852 CUST CN
853 PTO SO (27,128,855)(25,554,134)(1,574,721)(1,574,721 )
854 82 (27,128,855)(25,554,134)(1,574,721 )(1,574,721 )
855
REVISED PROTOCOL Page 10.14
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
856 923 Outside Services
857 PTO S 506,519 506,388 131 113 244
858 CUST CN
859 PTO SO 12,771,400 12,030,071 741,328 (129,977)611,351
860 82 13,277,918 12,536,459 741,459 (129,865)611,595
861
862 924 Property Insurance
863 PT S 7,685,110 7,571,566 113,544 113,544
864 PT 5G
865 prD SO 8,719,739 8,213,594 506,146 506,146
866 82 16,404,849 15,785,160 619,690 619,690
867
868 925 Injuries &Damages
869 prD s (801,169)(801,169)
870 prD SO 49,732,870 46,846,077 2,886,792 (1,732,464)1,154,328
871 82 48,931,701 46,044,909 2,886,792 (1,732,464)1,154,328
872
873 926 Employee Pensions &Benefits
874 LABOR S
875 CUST CN
876 LABOR SO
877 82
878
879 927 Franchise Requirements
880 DMSC S
881 DMSC SO
882 82
883
884 928 Regulatory Commission Expense
885 DMSG S 16,290,569 15,497,828 792,741 (4,188)788,553
886 CUST GN
887 DMSC SO 1,648,146 1,552,478 95,668 95,668
888 FERC SG 5,027,257 4,721,639 305,618 305,618
889 82 22,965,972 21,771,944 1,194,028 (4,188)1,189,840
890
891 929 Duplicate Charges
892 LABOR S 1,443 1,443
893 LABOR SO (4,831,814)(4,551,346)(280,467)3,814 (276,653)
894 82 (4,830,371)(4,549,903)(280,467)3,814 (276,653)
895
896 930 Misc General Expenses
897 PTD S 199,137 190,837 8,300 196,698 204,998
898 GUST CN
899 P S8
900 LABOR SO 7,144,809 6,730,082 414,727 1,141,555 1,556,282
901 82 7,343,946 6,920,919 423,027 1,338,253 1,761,280
902
903 931 Rents
904 PTO S 1,151,114 1,150,250 864 864
905 PTD SO 5,569,240 5,245,968 323,272 323,272
906 82 6,720,353 6,396,218 324,136 324,136
907
908 935 Maintenance of General Plant
909 G S 177,382 168,620 8,762 (125)8,637
910 CUST CN 102,903 98,924 3,979 3,979
911 G SO 21,237,887 20,005,113 1,232,774 4,631 1,237,405
912 62 21,518,172 20,272,658 1,245,514 4,506 1,250,020
913
914 Total Administrative &General Expense B2 188,278,570 177,848,613 10,429,956 (333,134)10,096,823
915
916 Summary of A&G Expense by Factor
917 S 25,115,330 24,164,681 950,649 196,736 1,147,385
918 SO 157,853,937 148,691,153 9,162,784 (529,869)8,632,915
919 SG 5,027,257 4,721,639 305,618 305,618
920 eN 282,046 271,141 10,905 10,905
921 Total A&G Expense by Factor 188,278,570 177,848,613 10,429,956 (333,134)10,096,823
922
923 Total O&M Expense 62 2,922,310,014 2,746,104,668 176,205,346 7,572,624 183,777,971
REVISED PROTOCOL Page 10.15
Year~End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
924 403SP Steam Depreciation
925 p SG 20,569,002 19,318,566 1,250,436 1,250,436
926 P SG 23,558,709 22,126,522 1,432,187 1,432,187
927 P SG 90,888,641 85,363,317 5,525,324 5,127,380 10,652,704
928 P S5GCH 7,938,132 7,501,956 436,176 390,796 826,972
929 83 142,954,484 134,310,362 8,644,123 5,518,175 14,162,298
930
931 403NP Nuclear Depreciation
932 p 5G
933 83
934
935 403HP Hydro Depreciation
936 P 5G 3,387,944 3,181,983 205,961 205,961
937 P SG 978,301 918,828 59,473 59,473
938 P SG 15,071,419 14,155,194 916,225 490,449 1,406,674
939 P 5G 3,475,757 3,264,458 211,299 161,224 372,523
940 83 22,913,421 21,520,462 1,392,958 651,672 2,044,631
941
942 4030P Other Production Depreciation
943 p 5G 55,756 52,367 3,390 3,390
944 P 5G 32,058,827 30,109,899 1,948,928 425,395 2,374,323
945 P S5GCT 2,671,671 2,503,109 168,562 33,490 202,052
946 P SG 80,941,962 76,021,319 4,920,643 (894,420)4,026,223
947 B3 115,728,217 108,686,694 7,041,523 (435,535)6,605,987
948
949 403TP Transmission Depreciation
950 T SG 10,871,929 10,211,000 660,929 660,929
951 T SG 12,410,658 11,656,186 754,472 754,472
952 T SG 63,527,251 59,665,287 3,861,964 463,174 4,325,138
953 83 86,809,838 81,532,474 5,277,365 463,174 5,740,538
954
955
956
957 403 Distribution Depreciation
958 360 land &land Righl~DPW S 378,528 359,893 18,634 18,634
959 361 Structures DPW 5 1,425,264 1,391,950 33,315 33,315
960 362 StationEquipment DPW 5 19,642,039 18,975,206 666,833 666,833
961 363 Storage BatteryEql DPW S
962 364 Poles &Towers DPW 5 37,020,057 34,617,285 2A02,772 (891,727)1,511,045
963 365 OH Conductors DPW 5 20,204,652 19,216,779 987,872 987,872
964 366 UG Conduit DPW 5 8,300,222 8,126,659 173,563 173,563
965 367 UG Conductor DPW 5 18,358,714 17,857,927 500,787 500,787
966 368 Line Trans DPW 5 29,202,319 27,655,882 1,546,437 1,546,437
967 369 Services DPW S 12,531,165 11,939,892 591,273 591,273
968 370 Meters DPW 5 6,117,102 5,685,197 431,905 431,905
969 371 Inst Cust Prem DPW S 485,256 477,532 7,724 7,724
970 372 Leased Property DPW 5
971 373 Street lighting DPW 5 2,168,000 2,138,358 29,642 29,642
972 83 155,833,317 148,442,560 7,390,758 (891,727)6,499,031
973
974 403GP General Depreciation
975 G-SITUS S 13,966,105 13,149,770 816,335 28,239 844,574
976 PT SG 121,358 113,981 7,378 7,378
977 PT 5G 138,956 130,508 8,447 8,447
978 P SE 17,566 16,455 1,111 146 1,257
979 CUST CN 1,730,766 1,663,848 66,918 (134)66,784
980 G-SG SG 7,020,143 6,593,373 426,770 12,257 439,027
981 PTD SO 14,695,360 13,842,353 853,006 1,628 854,634
982 G-SG SSGCT 6,070 5,687 383 0 383
983 G-SG SSGCH 133,530 126,193 7,337 474 7,811
984 83 37,829,853 35,642,168 2,187,686 42,609 2,230,295
985
986 403GVO General Vehicles
987 G-SG 5G
988 83
989
990 403MP Mining Depreciation
991 P SE
992 B3
993
REVISED PROTOCOL Page 10.16
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
994 403EP Experimental Plant Depreciation
995 P 5G
996 P SG
997 83
998 4031 ARO Depreciation
999 P 5
1000 83
1001
1002
1003 Total Depreciation Expense B3 562,069,131 530,134,719 31,934,412 5,348,368 37,282,780
1004
1005 Summary 5 169}99,422 161,592,330 8,207,093 (863,487)7,343,605
1006 DGP
1007 DGU
1008 5G 365,076,614 342,882,788 22,193,826 5,785,457 27,979,282
1009 SO 14,695,360 13,842,353 853,006 1,628 854,634
1010 CN 1}30,766 1,663,848 66,918 (134)66,784
1011 SE 17,566 16,455 1,111 146 1,257
1012 SSGCH 8,071,662 7,628,149 443,513 391,269 834,782
1013 SSGCT 2,677,741 2,508,796 168,945 33,490 202,435
1014 Total Depreciation Expense By Factor 562,069,131 530,134,719 31,934,412 5,348,368 37,282,780
1015
1016 404GP Amort of LT Plant -Leasehold Improvements
1017 I-SITUS 5 793,037 793,037
1018 I-SG SG
1019 PTD SO 1,288,007 1,213,243 74}64 74,764
1020 P SG
1021 CUST CN 276,318 265,634 10,684 10,684
1022 P 5G
1023 84 2,357,362 2,271,915 85,447 85,447
1024
1025 404SP Amort of LT Plant -Cap Lease Steam
1026 P 5G
1027 P 5G
1028 B4
1029
1030 4041P Amort of LT Plant -Intangible Plant
1031 I-SITUS 5 (1,357,442)(1,378,305)20,864 500,189 521,052
1032 P 5E 56,593 53,014 3,579 3,579
1033 I-SG SG 10,676,768 10,027,703 649,065 13,909 662,973
1034 PTO SO 15,748,698 14,834,550 914,148 5,768 919,917
1035 CUST CN 6,100,808 5,864,927 235,881 235,881
1036 I-SG SG 9,973,817 9,367,486 606,331 79}31 686,062
1037 I-SG 5G 307,786 289,075 18,711 18,711
1038 P SG
1039 I-SG SSGCT
1040 I-S8 SSGCH 168,634 159,368 9,266 9,266
1041 P SG 16,520 15,516 1,004 1,004
1042 84 41,692,182 39,233,333 2,458,849 599,597 3,058,446
1043
1044 404MP Amort of LT Plant -Mining Plant
1045 P SE
1046 84
1047
1048 4040P Amort of LT Plant -Other Plant
1049 P SG
1050 84
1051
1052
1053 404HP Amortization of Other Electric Plant
1054 P SG 267,621 251,351 16,269 16,269
1055 P SG 32,879 30,880 1,999 1,999
1056 P 5G
1057 84 300,499 282,231 18,268 18,268
1058
1059 Total Amortization of Limited Term Plant B4 44,350,044 41,787,479 2,562,564 599,597 3,162,161
1060
1061
1062 405 Amortization of Other Electric Plant
1063 GP S
1064
1065 84
1066
REVISED PROTOCOL Page 10.17
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1067 406 Amortization of Plant Acquisition Adj
1068 P S
1069 P SG
1070 P SG
1071 P SG 5~523r970 5,188~155 335,814 (20,118)315,697
1072 P SO
1073 64 5,523,970 5,188,155 335,814 (20,118)315~697
1074 407 Amort of Prop Losses,Unrec Plant,etc
1075 DPW S 508,424 508,424 239~514 239,514
1076 GP SO
1077 P SG~P
1078 P SE
1079 P SG
1080 P TROJP
1081 84 508,424 508,424 239,514 239,514
1082
1083 Total Amortization Expense B4 50,382,438 47,484,059 2,898,379 818,993 3,717,372
1084
1085
1086
1087 Summary of Amortization Expense by Factor
1088 S (55,980)(76,844)20,864 739,702 760~566
1089 SE 56,593 53,014 3,579 3r579
1090 TROJP
1091 DGP
1092 DGU
1093 SO 17,036,705 16,047r793 988,912 5,768 994,680
1094 SSGCT
1095 SSGCH 168,634 159,368 9,266 9,266
1096 SG~P
1097 eN 6,377,126 6,130,561 246,565 246,565
1098 SG 26,799,359 25,170,166 1,629,193 73,522 1,702,716
1099 Total Amortization Expense by Factor 50,382,438 47,484,059 2,898,379 818,993 3,717,372
1100 408 Taxes Other Than Income
1101 DMSC S 31,141,540 31,141 ,540
1102 GP GPS 118,191,940 111,331,353 6,860,587 358,756 7,219,343
1103 GP SO 9,321,233 8,780,173 541,060 541,060
1104 P SE 837,955 784,961 52,993 52,993
1105 P SG 1,390,284 1,305,766 84,518 21,522 106,040
1106 DMSC OPRV-ID
1107 GP EXCTAX
1108 GP SG
1109
1110
1111
1112 Total Taxes OtherThan Income B5 160,882,952 153,343,793 7,539,159 380,277 7,919,436
1113
1114
1115 41140 Deferred Investment Tax Credit ~Fed
1116 PTD DGU (1,851,300)(1,635,083)(216,217)4,579 (211,638)
1117
1118 B7 (1,851,300)(1,635,083)(216,217)4,579 _____J?..!__1,638)
1119
1120 41141 Deferred Investment Tax Credit ~Idaho
1121 PTO DGU
1122
1123 B7
1124
1125 Total Deferred ITe B7 (1,851,300)(1,635,083)(216,217)4,579 (211,638)
1126
REVISED PROTOCOL Page 10.18
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1127
1128 427 Interest on Long-Term Debt
1129 GP S 133,155 133,155
1130 GP SNP 355,713,688 335,171,057 20,542,631 20,542,631
1131 B6 355,713,688 335,171,057 20,542,631 133,155 20,675,786
1132
1133 428 Amortization of Debt Disc &Exp
1134 GP SNP 5,633,320 5,307,994 ~25,327 325,327
1135 B6 5,633,320 5,307,994 325,327 325,327
1136
1137 429 Amortization of Premium on Debt
1138 GP SNP (8,949)(8,432)(517)(517)
1139 B6 (8,949)(8,432)(517)(517)
1140
1141 431 Other Interest Expense
1142 NUTIL OTH
1143 GP SO
1144 GP SNP 12,226,166 11,520,099 706,067 706,067
1145 B6 12,226,166 11,520,099 706,067 706,067
1146
1147 432 AFUDC -Borrowed
1148 GP SNP (28,756,114)(27,095,435)(1,660,679)(1,660,679)
1149 (28,756,114)(27,095,435)(1,660,679)(1,660,679)
1150
1151 Total Elec,Interest Deductions for Tax B6 344,808,112 324,895,283 19,912,829 133,155 20,045,984
1152
1153 Non-Utility Portion of Interest
1154 427 NUTIL NUTIL
1155 428 NUTIL NUTIL
1156 429 NUTIL NUTIL
1157 431 NUTIL NUTIL
1158
1159 Total Non-utility Interest
1160
1161 Total Interest Deductions for Tax B6 344,808,112 324,895,283 19,912,829 133,155 20,045,984
1162
1163
1164 419 Interest &Dividends
1165 GP S
1166 GP SNP (58,494,261 )(55,116,191)(3,378,071 )(3,378,071 )
1167 Total Operating Deductions for Tax B6 (58,494,261 )(55,116,191)(3,378,071 )(3,378,071 )
1168
1169
1170 41010 Deferred Income Tax -Federal-DR
1171 GP S 18,356,995 18,328,309 28,686 (1,680,199)(1,651,513)
1172 P TROJD
1173 PT SSGCH 43,904 41,492 2,412 2,412
1174 LABOR SO (4,450,454)(4,192,123)(258,331 )799,590 541,259
1175 GP SNP 32,775,392 30,882,598 1,892,794 1,892,794
1176 P SE 12,316,369 11,537,465 778,904 318,974 1,097,878
1177 PT SG 52,332,357 49,150,956 3,181,401 7,095,165 10,276,567
1178 P SGCT
1179 GP GPS 33,580,270 31,631,065 1,949,205 1,949,205
1180 TAXDEPR TAXDEPR 484,085,681 457,816,575 26,269,106 26,269,106
1181 CUST BADDEBT
1182 CUST SCHMDEXP
1183 P IBT
1184 DPW SNPD (1,181,491)(1,126,158)(55,333)(55,333)
1185 B7 627,859,023 594,070,178 33,788,845 6,533,531 40,322,376
1186
REVISED PROTOCOL Page 10.19
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
AceT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1187
1188
1189 41110 Deferred Income Tax ~Federal-CR
1190 GP S (18,857,317)(17,827,294)(1,030,023)(69,050)(1,099,073)
1191 P SE (6,020,350)(5,639,615)(380,735)(52)(380,787)
1192 P SSGCH (538,368)(508,786)(29,582)(29,582)
1193 GP SNP (20,074,205)(18,914,910)(1,159,295)(1,159,295)
1194 PT SG (122,942)(115,468)(7,474)(183,793)(191,267)
1195 DPW CIAC (15,956,950)(15,209,636)(747,314)(747,314)
1196 LABOR SO (12,253,935)(11,542,644)(711,291)70,289 (641,003)
1197 PT SNPD (39,873)(38,006)(1,867)(1,867)
1198 CUST TAXDEPR
1199 P SGCT (425,972)(399,976)(25,996)(25,996)
1200 BOOKDEPR SCHMDEXP (245,769,666)(231,806,064)(13,963,602)(13,963,602)
1201 P TROJO 37,781 35,468 2,313 (2,313)(0)
1202 CUST BADDEST 1,299,288 1,231,451 67,837 67,837
1203 GP GPS 1,439,516 1,355,958 83,558 83,558
1204
1205 B7 (317,282,993) (299,379,523)(17,903,470)(184,919)(18,088,389)
1206
1207 Total Deferred Income Taxes B7 310,576,030 294,690,655 15,885,375 6,348,613 22,233,987
1208 SCHMAF Additions -Flow Through
1209 SCHMAF S
1210 SCHMAF SNP
1211 SCHMAF SO
1212 SCHMAF SE
1213 SCHMAF TROJP
1214 SCHMAF SG
1215 B6
1216
1217 SCHMAP Additions -Permanent
1218 P 5 3,419 3,419
1219 P SE (2,987,795)(2,798,843)(188,952)(188,952)
1220 LABOR SNP
1221 SCHMAP-SO SO 716,570 674,976 41,594 41,594
1222 SCHMAP SG
1223 BOOKDEPR SCHMDEXP
1224 B6 (2,267,806)(2,120,448)(147,358)(147,358)
1225
1226 SCHMAT Additions -Temporary
1227 SCHMAT-SITUS S 32,597,224 32,464,591 132,633 4,598,724 4,731,357
1228 P SSGCH
1229 DPW CIAC 42,046,191 40,077,036 1,969,155 1,969,155
1230 SCHMAT-SNP SNP 52,895,059 49,840,345 3,054,714 3,054,714
1231 P TROJO (99,553)(93,457)(6,096)6,096
1232 P SGCT 1,122,425 1,053,927 68,498 68,498
1233 SCHMAT-SE SE 15,863,483 14,860,255 1,003,228 121686 1,015,914
1234 P SG 323,951 304,257 19,694 889,854 909,547
1235 CUST CN
1236 SCHMAT-SO SO 32,288,836 30,414,599 1,874,237 (179,490)1,694,746
1237 SCHMAT-SNP SNPD 105,064 100,144 4,920 4,920
1238 DPW BADDEST (3,423,593)(3,244,844)(178,749)(178,749)
1239 SCHMAT-GPS GPS (3,793,091 )(3,572,917)(220,174)(220,174)
1240 BOOKDEPR SCHMDEXP 647,597,336 610,803,570 36,793,766 36,793,766
1241 B6 817,523,332 773,007,506 44,515,826 5,327,869 49,843,694
1242
1243 TOTAL SCHEDULE - M ADDITIONS B6 815,255,526 770,887,058 44,368,468 5,327,869 49,696,336
1244
REVISED PROTOCOL Page 10.20
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1245 SCHMDF Deductions -Flow Through
1246 SCHMDF S
1247 SCHMDF DGP
1248 SCHMDF DGU
1249 B6
1250 SCHMDP Deductions -Permanent
1251 SCHMDP S
1252 P SE 467,435 437,874 29,561 29,561
1253 PTD SNP 381,063 359,056 22,007 22,007
1254 BOOKDEPR SCHMDEXP (49,253)(46,455)(2,798)(2,798)
1255 P SG
1256 SCHMDP-SO SO (983,866)(926,757)(57,109)(117,387)(174,496)
1257 B6 (184,621)(176,281)(8,340)(117,387)(125,727)
1258
1259 SCHMDT Deductions -Temporary
1260 GP S 48,370,257 48,294,669 75,588 (10,505)65,083
1261 DPW BADDEBT
1262 SCHMDT-SNP SNP 86,362,392 81,374,924 4,987,468 4,987,468
1263 SCHMDT CN
1264 SCHMDT SSGCH 115,687 109,330 6,357 6,357
1265 CUST DGP
1266 P SE 32,453,347 30,400,954 2,052,393 853,039 2,905,432
1267 SCHMDT-SG SG 137,894,540 129,511,622 8,382,918 19,101,160 27,484,078
1268 SCHMDT-GPS GPS 88,483,229 83,347,118 5,136,111 5,136,111
1269 SCHMDT-SO SO (11,726,842)(11,046,146)(680,696)2,112,621 1,431,925
1270 TAXDEPR TAXDEPR 1,275,554,480 1,206,335,998 69,218,482 69,218,482
1271 DPW SNPD (3,113,202)(2,967,401)(145,801)(145,801)
1272 B6 1,654,393,888 1,565,361,068 89,032,820 22,056,315 111,089,134
1273
1274 TOTAL SCHEDULE - M DEDUCTIONS B6 1,654,209,267 1,565,184,787 89,024,480 21,938,928 110,963,408
1275
1276 TOTAL SCHEDULE -M ADJUSTMENTS 86 (838,953,741)(794,297,729)(44,656,012)(16,611,059)(61,267,071)
1277
1278
1279
1280 40911 State Income Taxes
1281 IBT 1,336,977 744,044 592,933 (1,235,213)(642,280)
1282 IBT SE
1283 PTC P 5G
1284 IBT IBT
1285 Total State Tax Expense 1,336,977 744,044 592,933 (1,235,213)(642,280)
1286
1287
1288 Calculation of Taxable Income:
1289 Operating Revenues 4,849,485,758 4,556,706,114 292,779,644 3,167,337 295,946,981
1290 Operating Deductions:
1291 O&M Expenses 2,922,310,014 2,746,104,668 176,205,346 7,572,624 183,777,971
1292 Depreciation Expense 562,069,131 530,134,719 31,934,412 5,348,368 37,282,780
1293 Amortization Expense 50,382,438 47,484,059 2,898,379 818,993 3,717,372
1294 Taxes Other Than Income 160,882,952 153,343,793 7,539,159 380,277 7,919,436
1295 Interest &Dividends (AFUDC-Equity)(58,494,261 )(55,116,191)(3,378,071)(3,378,071 )
1296 Misc Revenue &Expense (875,206)(826,586)(48,620)(489,799)(538,419)
1297 Total Operating Deductions 3,636,275,067 3,421,124,462 215,150,605 13,630,464 228,781,069
1298 Other Deductions:
1299 Interest Deductions 344,808,112 324,895,283 19,912,829 133,155 20,045,984
1300 Interest on PCRBS
1301 Schedule M Adjustments (838,953,741 )(794,297,729)(44,656,012)(16,611,059)(61,267,071 )
1302
1303 Income Before State Taxes 29,448,838 16,388,640 13,060,199 (27,207,342)(14,147,143)
1304
1305 State Income Taxes 1,336,977 744,044 592,933 (1,235,213)(642,280)
1306
1307 Total Taxable Income 28,111,861 15,644,596 12,467,266 (25,972,128)(13,504,863)
1308
1309 Tax Rate 35.0%35.0%35.0%35.0%35,0%
1310
1311 Federal Income Tax -Calculated 9,839,151 5,475,608 4,363,543 (9,090,245)(4,726,702)
1312
1313 Adjustments to Calculated Tax:
1314 40910 PMI P SE (17,240)(16,150)(1,090)(1,090)
1315 40910 PTe P SG (65,383,088)(61,408,304)(3,974,784)(425,830)(4,400,614)
1316 40910 P SO (3,419)(3,221)(198)(198)
1317 40910 IRS Settle LABOR S
1318 Federal Income Tax Expense (55,564,596) (55,952,065)387,470 (9,516,074)(9,128,605)
1319
1320 Total Operating Expenses 3,949,266,440 3,714,088,203 235,178,236 9,232,368 244,410,604
REVISED PROTOCOL Page 10.21
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1321 310 Land and Land Rights
1322 P SG 2,328,228 2,186,690 141,538 141,538
1323 P SG 34,798,446 32,682,970 2,115,475 2,115,475
1324 P 5G 53,412,245 50,165,195 3,247,050 3,247,050
1325 P 5
1326 P SSGCH 2,625,238 2,480,989 144,249 144,249
1327 B8 93,164,157 87,515,844 5,648,313 5,648,313
1328
1329 311 Structures and Improvements
1330 p 5G 233,198,705 219,022,033 14,176,672 14,176,672
1331 P 5G 323,980,301 304,284,812 19,695,489 19,695,489
1332 P 5G 385,711,320 362,263,065 23,448,256 23,448,256
1333 P SSGCH 61,017,735 57,664,998 3,352,737 3,352,737
1334 B8 1,003,908,061 943,234,908 60,673,153 60,673,153
1335
1336 312 Boiler Plant Equipment
1337 P SG 613,107,807 575,835,610 37,272,198 37,272,198
1338 P 5G 559,505,662 525,492,058 34,013,603 34,013,603
1339 P SG 2,591,194,178 2,433,669,677 157,524,501 2,820,868 160,345,369
1340 P SSGCH 326,405,208 308,470,244 17,934,963 17,934,963
1341 B8 4,090,212,855 3,843,467,590 246,745,265 2,820,868 249,566,133
1342
1343 314 Turbogenerator Units
1344 p SG 120,872,444 113,524,337 7,348,107 7,348,107
1345 P SG 133,797,205 125,663,373 8,133,832 8,133,832
1346 P SG 645,848,503 606,585,925 39,262,578 (482,047)38,780,531
1347 P SSGCH 66,335,106 62,690,196 3,644,910 3,644,910
1348 68 966,853,258 908,463,831 58,389,427 (482,047)57,907,380
1349
1350 315 Accessory Electric Equipment
1351 P SG 86,467,209 81,210,674 5,256,535 5,256,535
1352 P 5G 136,888,788 128,567,012 8,321,776 8,321,776
1353 P 5G 184,810,961 173,575,888 11,235,072 11,235,072
1354 P SSGCH 67,285,173 63,588,060 3,697,114 3,697,114
1355 B8 475,452,132 446,941,634 28,510,498 28,510,498
1356
1357
1358
1359 316 Misc Power Plant Equipment
1360 P SG 4,560,315 4,283,083 277,232 277,232
1361 P SG 5,085,197 4,776,056 309,141 309,141
1362 P SG 20,483,951 19,238,686 1,245,265 1,245,265
1363 P SSGCH 4,155,009 3,926,704 228,305 228,305
1364 B8 34,284,471 32,224,529 2,059,943 2,059,943
1365
1366 317 Steam Plant ARO
1367 P S
1368 B8
1369
1370 SP Unclassified Steam Plant ~Account 300
1371 P 5G 328,319 308,360 19,959 19,959
1372 B8 328,319 308,360 19,959 __J9,959
1373
1374
1375 Total Steam Production Plant 68 6,664,203,252 6,262,156,695 402,046,557 2,338,821 404,385,378
1376
1377
1378 Summary of Steam Production Plant by Factor
1379 S
1380 DGP
1381 DGU
1382 SG 6,136,379,783 5,763,335,504 373,044,279 2,338,821 375,383,100
1383 SSGCH 527,823,468 498,821,191 29,002,278 29,002,278
1384 Total Steam Production Plant by Factor 6,664,203,252 6,262,156,695 402,046,557 2,338,821 404,385,378
1385 320 Land and Land Rights
1386 P SG
1387 P SG
1388 88
1389
1390 321 Structures and Improvements
1391 P 5G
1392 P SG B8
1393
REVISED PROTOCOL Page 10.22
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1394
1395 322 Reactor Plant Equipment
1396 p SO
1397 P SG
1398 B8
1399
1400 323 Turbogenerator Units
1401 p SG
1402 P SG
1403 B8
1404
1405 324 Land and Land Rights
1406 P SG
1407 P SG
1408 B8
1409
1410 325 Misc.Power Plant Equipment
1411 p SO
1412 P SO
1413 B8
1414
1415
1416 NP Unclassified Nuclear Plant -Acct 300
1417 P SG
1418 B8
1419
1420
1421 Total Nuclear Production Plant B8
1422
1423
1424
1425 Summary ofNuclear Production Plant by Factor
1426 DGP
1427 DGU
1428 SG
1429
1430 Total Nuclear Plant by Factor
1431
1432 330 Land and Land Rights
1433 P SG 10,397,455 9,765,370 632,085 632,085
1434 P SG 5,274,455 4,953,809 320,646 320,646
1435 p SO 15,044,980 14,130,362 914,618 914,618
1436 P SG 672,873 631,968 40,905 40,905
1437 B8 31,389,764 29,481,510 1,908,254 1,908,254
1438
1439 331 Structures and Improvements
1440 p SG 20,209,800 18,981,201 1,228,599 1,228,599
1441 P SO 5,241,468 4,922,827 318,641 318,641
1442 P SO 147,296,167 138,341,703 8,954,464 8,954,464
1443 P SG 8,749,361 8,217,468 531,893 531,893
1444 B8 181,496,795 170,463,198 11,033,597 11,033,597
1445
1446 332 Reservoirs,Dams &WaterNays
1447 P SO 147,828,211 138,841,402 8,986,808 8,986,808
1448 P SG 19,283,589 18,111,296 1,172,293 1,172,293
1449 P SG 219,115,759 205,795,221 13,320,538 3,314,615 16,635,153
1450 P SO 70,335,278 66,059,439 4,275,839 4,275,839
1451 B8 456,562,837 428,807,359 27,755,478 3,314,615 31,070,093
1452
1453 333 Water Wheel,Turbines,&Generators
1454 p SG 30,070,051 28,242,026 1,828,026 1,828,026
1455 P SG 8,438,112 7,925,140 512,972 512,972
1456 P SG 51,126,416 48,018,327 3,108,089 3,108,089
1457 p SG 30,524,214 28,668,578 1,855,635 1,855,635
1458 B8 120,158,793 112,854,071 7,304,722 7,304,722
1459
1460 334 Accessory Electric Equipment
1461 p SG 4,090,431 3,841,764 248,666 248,666
1462 p SG 3,494,026 3,281,616 212,410 212,410
1463 P SG 59,502,629 55,885,331 3,617,298 3,617,298
1464 P SG 7,686,615 7,219,329 467,287 467,287
1465 B8 74,773,701 70,228,040 4,545,661 4,545,661
1466
REVISED PROTOCOL Page 10.23
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAl
1467
1468
1469 335 Mise,Power Plant Equipment
1470 P SG 1,142,565 1,073,106 69,459 69A59
1471 P SG 157,719 148,131 9,588 9,588
1472 P SG 1,045A86 981,929 63,557 63,557
1473 P SG 12,582 11,817 765 765
1474 B8 2,358,351 2,214,982 143,369 143,369
1475
1476 336 Roads,Railroads &Bridges
1477 p SG 4,578,300 4,299,975 278,325 278,325
1478 P SG 822,766 772,748 50,018 50,018
1479 P SG 11A89,059 10,790,613 698A46 698A46
1480 P SG 745,502 700,181 45,321 45,321
1481 B8 17,635,627 16,563,518 1,072,109 1,072,109
1482
1483 337 Hydro Plant ARO
1484 P S
1485 B8
1486
1487 HP Unclassified Hydro Plant -Acct 300
1488 P S
1489 P SG
1490 P SG
1491 P SG
1492 B8
1493
1494 Total Hydraulic Production Plant B8 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1495
1496 Summary of Hydraulic Plant by Factor
1497 S
1498 SG 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1499 DGP
1500 DGU
1501 Total Hydraulic Plant by Factor 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1502
1503 340 Land and Land Rights
1504 P S 74,986 74,986
1505 P S8 23,625,601 22,189,348 1,436,253 1,436,253
1506 P SG 5,395,985 5,067,951 328,034 328,034
1507 p SSGCT
1508 B8 29,096,571 27,332,284 1,764,287 1,764,287
1509
1510 341 Structures and Improvements
1511 P SG 108,232,512 101,652,815 6,579,697 6,579,697
1512 P SG 163,512 153,572 9,940 9,940
1513 P SG 51,457,198 48,329,000 3,128,198 3,128,198
1514 P SSGCT 4,273,000 4,003,406 269,594 269,594
1515 B8 164,126,222 154,138,792 9,987,429 9,987,429
1516
1517 342 Fuel Holders,Producers &Accessories
1518 p SG 8,424,526 7,912,381 512,146 512,146
1519 P SG
1520 P SSGCT 2,376,597 2,226,652 149,945 149,945
1521 B8 10,801,123 10,139,033 662,091 662,091
1522
1523 343 Prime Movers
1524 P S
1525 P SG 242,141 227,421 14,720 14,720
1526 P SG 1,780,776,172 1,672,518,797 108,257,374 108,257,374
1527 P 5G 676,097,766 634,996,267 41,101,498 289,591 41,391,089
1528 P SSGCT 55,048,669 51,575,520 3,473,150 3,473,150
1529 B8 2,512,164,748 2,359,318,005 152,846,743 289,591 153,136,334
1530
1531 344 Generators
1532 p S
1533 P SG 53,760,947 50,492,699 3,268,248 3,268,248
1534 P SG 283,551,977 266,314,217 17,237,760 17,237,760
1535 P SSGCT 15,956,418 14,949,690 1,006,728 1,006,728
1536 B8 353,269,342 331,756,606 21,512,736 21,512,736
REVISED PROTOCOL Page 10.24
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1537
1538 345 Accessory Electric Plant
1539 p SG 135,236,394 127,015,070 8,221,323 8,221,323
1540 P SG 111,036,773 104,286,598 6,750,174 6,750,174
1541 P SG 134,213 126,054 8,159 8,159
1542 P SSGCT 3,002,436 2,813,006 189,431 189,431
1543 B8 249,409,816 234,240,728 15,169,088 15,169,088
1544
1545
1546
1547 346 Misc.Power Plant Equipment
1548 p SG 9,886,428 9,285,410 601,018 601,018
1549 P SG 2,530,728 2,376,880 153,849 153,849
1550 P 5G 11,813 11,095 718 718
1551 B8 12,428,970 11,673,385 755,585 755,585
1552
1553 347 Other Production ARO
1554 P S
1555 B8
1556
1557 OP Unclassified Other Prod Plant-Acct 102
1558 P 5
1559 P SG 124,000 116,462 7,538 7,538
1560 124,000 116,462 7,538 7,538
1561
1562 Total Other Production Plant B8 3,331,420,792 3,128,715,295 202,705,497 289,591 202,995,088
1563
1564 Summary of Other Production Plant by Factor
1565 S 74,986 74,986
1566 DGU
1567 SG 3,250,688,685 3,053,072,035 197,616,650 289,591 197,906,241
1568 SSGCT 80,657,121 75,568,274 5,088,847 5,088,847
1569 Total of Other Production Plant by Factor 3,331,420,792 3,128,715,295 202,705,497 289,591 202,995,088
1570
1571 Experimental Plant
1572 103 Experimental Plant
1573 p SG
1574 Total Experimental Production Plant 88
1575
1576 Total Production Plant B8 10,879,999,912 10,221,484,667 658,515,245 5,943,027 664,458,272
1577 350 Land and Land Rights
1578 T SG 21,071,938 19,790,928 1,281,010 1,281,010
1579 T SG 48,349,262 45,410,002 2,939,260 2,939,260
1580 T SG 128,683,816 120,860,839 7,822,978 7,822,978
1581 68 198,105,016 186,061,768 12,043,248 12,043,248
1582
1583 352 Structures and Improvements
1584 T S
1585 T SG 7,404,257 6,954,135 450,121 450,121
1586 T 5G 18,087,550 16,987,967 1,099,583 1,099,583
1587 T 5G 144,954,456 136,142,350 8,812,106 8,812,106
1588 B8 170,446,262 160,084,452 10,361,810 10,361,810
1589
1590 353 Station Equipment
1591 T SG 119,096,366 111,856,231 7,240,135 7,240,135
1592 T 5G 177,915,816 167,099,915 10,815,901 10,815,901
1593 T SG 1,437,627,990 1,350,231,362 87,396,627 (69,950)87,326,678
1594 68 1,734,640,172 1,629,187,509 105,452,664 (69,950)105,382,714
1595
1596 354 Towers and Fixtures
1597 T SG 155,435,933 145,986,634 9,449,299 9,449,299
1598 T 5G 133,295,143 125,191,833 8,103,310 8,103,310
1599 T SG 699,086,496 656,587,461 42,499,035 42,499,035
1600 B8 987,817,572 927,765,928 60,051,644 60,051,644
1601
1602 355 Poles and Fixtures
1603 T SG 65,616,028 61,627,083 3,988,945 3,988,945
1604 T SG 115,628,258 108,598,957 7,029,301 7,029,301
1605 T 5G 490,116,867 460,321,564 29,795,303 29,072,333 58,867,636
1606 B8 671,361,153 630,547,604 40,813,549 29,072,333 69,885,883
1607
REVISED PROTOCOL Page 10.25
Year-End
FERC BUS UNADJUSTED RESULT5 IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1608 356 Clearing and Grading
1609 T 5G 182,088,648 171,019,071 11,069,577 11,069,577
1610 T 5G 157,181,796 147,626,363 9,555A34 9,555,434
1611 T 5G 570,977,716 536,266,701 34,711,015 34,711,015
1612 B8 910,248,160 854,912,135 55,336,026 55,336,026
1613
1614 357 Underground Conduit
1615 T 5G 6,371 5,984 387 387
1616 T 5G 91,651 86,079 5,572 5,572
1617 T 5G 3,214,821 3,019,385 195,436 195A36
1618 B8 3,312,843 3,111,448 201,395 201,395
1619
1620 358 Underground Conductors
1621 T 5G
1622 T 5G 1,087,552 1,021,437 66,115 66,115
1623 T 5G 6,401,626 6,012,457 389,169 389,169
1624 88 7,489,179 7,033,895 455,284 455,284
1625
1626 359 Roads and Trails
1627 T 5G 1,863,032 1,749,774 113,258 113,258
1628 T 5G 440,513 413,733 26,780 26,780
1629 T 5G 9,283,137 8,718,794 564,343 564,343
1630 68 11,586,681 10,882,301 704,380 704,380
1631
1632 TP Unclassified Trans Plant -Acct 300
1633 T 5G 34,038,347 31,969,080 2,069,267 2,069,267
1634 B8 34,038,347 31,969,080 2,069,267 2,069,267
1635
1636 TSO Unclassified Trans Sub Plant -Acct 300
1637 T 5G
1638 B8
1639
1640 Total Transmission Plant B8 4,729,045,387 4,441,556,120 287,489,267 29,002,384 316,491,651
1641 Summary of Transmission Plant by Factor
1642 DGP
1643 DGU
1644 58 4,729,045,387 4,441,556,120 287A89,267 29,002,384 316,491,651
1645 Total Transmission Plant by Factor 4,729,045,387 4,441,556,120 287,489,267 29,002,384 316,491,651
1646 360 Land and Land Rights
1647 DPW S 59,625,027 58,196,452 1,428,574 1,428,574
1648 B8 59,625,027 58,196,452 1,428,574 1,428,574
1649
1650 361 Structures and Improvements
1651 DPW 5 89,051,912 86,881,160 2,170,752 2,170,752
1652 B8 89,051,912 86,881,160 2,170,752 2,170,752
1653
1654 362 Station Equipment
1655 DPW S 883,881,443 854,841,185 29,040,258 29,040,258
1656 88 883,881,443 854,841,185 29,040,258 29,040,258
1657
1658 363 Storage Battery Equipment
1659 DPW S
1660 88
1661
1662 364 Poles,Towers &Fixtures
1663 DPW S 1,014,220,091 941,734,011 72,486,080 72,486,080
1664 88 1,014,220,091 941,734,011 72,486,080 72,486,080
1665
1666 365 Overhead Conductors
1667 DPW S 678,140,401 643,187,479 34,952,923 34,952,923
1668 88 678,140,401 643,187,479 34,952,923 34,952,923
1669
REVISED PROTOCOL Page 10.26
Year-End
FERC BUS UNADJUSTED RESUlTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1670 366 Underground Conduit
1671 DPW S 321,559,153 313,167,852 8,391,301 8,391,301
1672 B8 321,559,153 313,167,852 8,391,301 8,391,301
1673
1674
1675
1676
1677 367 Underground Conductors
1678 DPW S 756,990,737 731,893,094 25,097,643 25,097,643
1679 B8 756,990,737 731,893,094 25,097,643 25,097,643
1680
1681 368 Line Transformers
1682 DPW S 1,161,224,523 1,089,859,204 71,365,319 71,365,319
1683 B8 1,161,224,523 1,089,859,204 71,365,319 71,365,319
1684
1685 369 Services
1686 DPW S 628,986,472 597,202,059 31,784,412 31,784,412
1687 B8 628,986,472 597,202,059 31,784,412 31,784,412
1688
1689 370 Meters
1690 DPW S 176,669,116 163,159,069 13,510,047 13,510,047
1691 B8 176,669,116 163,159,069 13,510,047 13,510,047
1692
1693 371 Installations on Customers'Premises
1694 DPW S 8,827,913 8,659,838 168,075 168,075
1695 68 8,827,913 8,659,838 168,075 168,075
1696
1697 372 Leased Property
1698 DPW S
1699 B8
1700
1701 373 Street Lights
1702 DPW S 61,634,237 61,008,587 625,650 625,650
1703 B8 61,634,237 61,008,587 625,650 625,650
1704
1705 DP Unclassified Dist Plant -Acct 300
1706 DPW S 9,714,615 8,984,908 729,707 729,707
1707 B8 9,714,615 8,984,908 729,707 729,707
1708
1709 DSO Unclassified Dist Sub Plant -Acct 300
1710 DPW S
1711 B8
1712
1713
1714 Total Distribution Plant 88 5,850,525,640 5,558,774,898 291,750,742 291,750,742
1715
1716 Summary of Distribution Plant by Factor
1717 S 5,850,525,640 5,558,774,898 291,750,742 291,750,742
1718
1719 Total Distribution Plant by Factor 5,850,525,640 5,558,774,898 291,750,742 291,750,742
REVISED PROTOCOL Page 10,27
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1720 389 Land and Land Rights
1721 G-SITUS S 12,751,840 12,554,201 197,639 197,639
1722 GUST eN 1,128,506 1,084,873 43,632 43,632
1723 PT SG 332 312 20 20
1724 G-SG SG 1,228 1,153 75 75
1725 PTO SO 5,596,700 5,271,834 324,866 324,866
1726 B8 19,478,606 18,912,374 566,232 566,232
1727
1728 390 Structures and Improvements
1729 G-SITUS 5 115,690,548 105,440,824 10,249,725 10,249,725
1730 PT 5G 355,153 333,563 21,591 21,591
1731 PT SG 1,633,901 1,534,573 99,329 99,329
1732 GUST CN 11,383,458 10,943,328 440,129 440,129
1733 G-SG SG 5,276,993 4,956,193 320,800 320,800
1734 P SE 8,922 8,358 564 564
1735 PTD SO 92,617,544 87,241,469 5,376,075 5,376,075
1736 B8 226,966,519 210,458,307 16,508,212 16,508,212
1737
1738 391 Office Furniture &Equipment
1739 G-SITUS S 12,662,518 11,915,180 747,338 747,338
1740 PT SG
1741 PT SG 5,295 4,973 322 322
1742 GUST CN 8,546,335 8,215,900 330,435 330,435
1743 G-SG 5G 5,097,068 4,787,206 309,862 309,862
1744 P SE 63,869 59,829 4,039 4,039
1745 PTO SO 62,736,081 59,094,505 3,641,576 3,641,576
1746 G-SG SSGGH 90,667 85,685 4,982 4,982
1747 G-SG SSGGT
1748 B8 89,201,833 84,163,279 5,038,554 5,038,554
1749
1750 392 Transportation Equipment
1751 G-5ITUS S 76,113,399 70,854,200 5,259,199 5,259,199
1752 PTD SO 6,856,101 6,458,132 397,969 397,969
1753 G-SG SG 18,579,007 17,449,548 1,129,459 1,129,459
1754 CUST GN
1755 PT SG 709,424 666,297 43,127 43,127
1756 P SE 448,363 420,008 28,355 28,355
1757 PT SG 118,263 111,074 7,189 7,189
1758 G-SG SSGCH 343,984 325,083 18,901 18,901
1759 PT 55GCT 44,655 41,838 2,817 2,817
1760 B8 103,213,196 96,326,178 6,887,017 6,887,017
1761
1762 393 Stores Equipment
1763 G-SITUS S 8,942,175 8,514,224 427,951 427,951
1764 PT 5G 69,750 65,510 4,240 4,240
1765 PT SG 144,970 136,157 8,813 8,813
1766 PTD SO 318,705 300,205 18,500 18,500
1767 G-SG SG 5,038,965 4,732,635 306,330 306,330
1768 PT SSGCT 53,971 50,566 3,405 3,405
1769 B8 14,568,536 13,799,297 769,239 769,239
REVISED PROTOCOL Page 10.28
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1770
1771 394 Tools,Shop &Garage Equipment
1772 G-SITUS 5 33,384,078 31,471,231 1,912,847 1,912,847
1773 PT SG 1,077,687 1,012,172 65,515 65,515
1774 G-SG 5G 21,893,149 20,562,216 1,330,934 1,330,934
1775 PTD SO 3,774,723 3,555,615 219,107 219,107
1776 P SE 5,617 5,262 355 355
1777 PT SG 557,351 523,468 33,883 33,883
1778 G-SG SSGCH 1,879,361 1,776,096 103,265 103,265
1779 G-SG SSGCT 89,913 84,241 5,673 5,673
1780 B8 62,661,880 58,990,301 3,671,579 3,671,579
1781
1782 395 Laboratory Equipment
1783 G-SITUS S 24,805,074 23,408,729 1,396,344 1,396,344
1784 PT SG 1,518 1,425 92 92
1785 PT SG 5,371 5,044 326 326
1786 PTD SO 5,309,460 5,001,267 308,193 308,193
1787 P SE
1788 G-SG SG 6,650,543 6,246,242 404,301 404,301
1789 G-SG SSGCH 253,001 239,099 13,902 13,902
1790 G-SG SSGCT 14,022 13,137 885 885
1791 B8 37,038,986 34,914,943 2,124,043 2,124,043
1792
1793 396 Power Operated Equipment
1794 G-SITUS S 112,537,857 104,452,966 8,084,891 8,084,891
1795 PT SG 949,077 891,381 57,697 57,697
1796 G-SG SG 37,758,601 35,463,171 2,295,430 2,295,430
1797 PTD SO 1,170,218 1,102,292 67,926 67,926
1798 PT SG 1,383,394 1,299,294 84,100 84,100
1799 P SE 45,031 42,184 2,848 2,848
1800 P SSGCT
1801 G-SG SSGCH 999,837 944,899 54,938 54,938
1802 B8 154,844,016 144,196,187 10,647,829 10,647,829
1803 397 Communication Equipment
1804 G-SITUS S 151,748,647 143,630,960 8,117,688 8,117,688
1805 PT SG 1,301,899 1,222,753 79,145 79,145
1806 PT SG 1,544,068 1,450,201 93,867 93,867
1807 PTD SO 63,545,822 59,857,243 3,688,578 3,688,578
1808 CUST eN 2,855,125 2,744,735 110,390 110,390
1809 G-SG SG 118,513,577 111,308,871 7,204,706 450,656 7,655,362
1810 P SE 253,825 237,772 16,052 16,052
1811 G-SG SSGCH 859,765 812,523 47,241 47,241
1812 G-SG SSGCT 17,428 16,328 1,100 1,100
1813 B8 340,640,155 321,281,387 19,358,768 450,656 19,809,424
1814
1815 398 Misc.Equipment
1816 G-SITUS 5 2,571,767 2,507,414 64,352 64,352
1817 PT 5G
1818 PT SG
1819 CUST CN 216,484 208,114 8,370 8,370
1820 PTD SO 2,966,098 2,793,928 172,170 172,170
1821 P SE 1,668 1,562 105 105
1822 G-SG SG 2,160,571 2,029,225 131,346 131,346
1823 G-SG SSGCT
1824 B8 7,916,589 7,540,245 376,344 376,344
1825
1826 399 Coal Mine
1827 P SE 295,907,927 277,194,314 18,713,613 12,287,621 31,001,234
1828 MP P SE
1829 B8 295,907,927 277,194,314 18,713,613 12,287,621 31,001,234
1830
1831 399L WIDCO Capital Lease
1832 p SE B8
1833
1834
1835 Remove Capital Leases
1836 B8
1837
REVISED PROTOCOL Page 10.29
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1838 1011390 General Capital Leases
1839 G-SITUS 8 18,556,596 18,556,596
1840 P SG 32,702,876 30,714,795 1,988,081 1,988,081
1841 PTO 80 3,856,655 3,632,792 223,863 223,863
1842 B9 55,116,128 52,904,183 2,211,944 2,211,944
1843
1844 Remove Capital Leases (55,116,128)(52,904,183)(2,211,944)(2,211,944)
1845
1846
1847 1011346 General Gas Line Capital Leases
1848 p 5G
1849 B9
1850
1851 Remove Capital Leases
1852
1853
1854 GP Unclassified Gen Plant -Acct 300
1855 G-SITUS 5
1856 PTO SO 5,983,101 5,635,806 347,295 347,295
1857 CUST eN
1858 G-SG SG
1859 PT SG
1860 PT SG
1861 68 5,983,101 5,635,806 347,295 347,295
1862
1863 399G Unclassified Gen Plant -Acct 300
1864 G-SITUS S
1865 PTO SO
1866 G-SG SG
1867 PT SG
1868 PT 5G
1869 68
1870
1871 Total General Plant B8 1,358,421,345 1,273,412,618 85,008,727 12,738,277 97,747,003
1872
1873 Summary of General Plant by Factor
1874 S 569,764,499 533,306,526 36,457,973 36,457,973
1875 OGP
1876 DGU
1877 SG 263,530,033 247,509,452 16,020,581 450,656 16,471,237
1878 80 254,731,208 239,945,090 14,786,118 14,786,118
1879 SE 296,735,221 277,969,289 18,765,932 12,287,621 31,053,553
1880 CN 24,129,908 23,196,951 932,958 932,958
1881 OEU
1882 SSGCT 219,989 206,109 13,880 13,880
1883 SSGCH 4,426,615 4,183,386 243,229 243,229
1884 Less Capital Leases (55,116,128)(52,904,1~~)(2,211,944)(2,211,944)
1885 Total General Plant by Factor 1,358,421,345 1,273,412,618 85,008,727 12,738,277 97,747,003
1886 301 Organization
1887 I-SITUS 8
1888 PTO SO
1889 I-SG SG
1890 88
1891 302 Franchise &Consent
1892 I-SITUS S 1,000,000 1,000,000 1,000,000
1893 I-SG SG 10,426,193 9,792,361 633,832 633,832
1894 I~SG 5G 141,541,009 132,936,414 8,604,595 1,950,289 10,554,884
1895 l-SG SG 9,189,363 8,630,721 558,642 558,642
1896 P SG
1897 P SG 600,993 564,457 36,536 36,536
1898 68 162,757,558 151,923,953 10,833,604 1,950,289 12,783,893
1899
REVISED PROTOCOL Page 10.30
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1900 303 Miscellaneous Intangible Plant
1901 I-SITUS S 13,751,666 10,645,177 3,106,489 3,106,489
1902 I-SG SG 145,527,799 136,680,838 8,846,961 8,846,961
1903 PTD SO 360,476,126 339,551,942 20,924,184 216,163 21,140,347
1904 P SE 3,658,189 3,426,841 231,349 231,349
1905 CUST CN 123,038,938 118,281,766 4,757,172 4,757,172
1906 P 5G
1907 P SSGCT
1908 88 646,452,717 608,586,562 37,866,155 216,163 38,082,318
1909 303 Less Non-Utility Plant
1910 I-SITUS S
1911 646,452,717 608,586,562 37,866,155 216,163 38,082,318
1912 IP Unclassified Intangible Plant -Acct 300
1913 I-SITUS S
1914 l-SG 5G
1915 P 5G
1916 PTD SO (2,520,246)(2,373,956)(146,290)(146,290)
1917 (2,520,246)(2,373,956)(146,290)(146,290)
1918
1919 Total Intangible Plant B8 806,690,029 758,136,560 48,553,469 2,166,452 50,719,921
1920
1921 Summary of Intangible Plant by Factor
1922 S 14,751,666 10,645,177 4,106,489 4,106,489
1923 DGP
1924 DGU
1925 SG 307,285,356 288,604,791 18,680,565 1,950,289 20,630,854
1926 SO 357,955,880 337,177,986 20,777,894 216,163 20,994,057
1927 CN 123,038,938 118,281,766 4,757,172 4,757,172
1928 SSGCT
1929 SSGCH
1930 SE 3,658,189 3,426,841 231,349 231,349
1931 Total Intangible Plant by Factor 806,690,029 758,136,560 48,553,469 2,166,452 50,719,921
1932 Summary of Unclassified Plant (Account 106 &102)
1933 DP 9,714,615 8,984,908 729,707 729,707
1934 DSO
1935 GP 5,983,101 5,635,806 347,295 347,295
1936 HP
1937 NP
1938 OP 124,000 116,462 7,538 7,538
1939 TP 34,038,347 31,969,080 2,069,267 2,069,267
1940 TSO
1941 IP (2,520,246)(2,373,956)(146,290)(146,290)
1942 MP
1943 SP 328,319 308,360 19,959 19,959
1944 Total Unclassified Plant by Factor 47,668,136 44,640,659 3,027,477 3,027,477
1945
1946 Total Electric Plant In Service 88 23,624,682,314 22,253,364,863 1,371,317,451 49,850,139 1,421,167,590
REVISED PROTOCOL Page 10.31
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1947 Summary of Electric Plant by Factor
1948 S 6,435,116,790 6,102,801,586 332,315,204 332,315,204
1949 SE 300,393,411 281,396,130 18,997,281 12,287,621 31,284,902
1950 DGU
1951 DGP
1952 5G 15,571,305,114 14,624,690,579 946,614,535 37,346,355 983,960,890
1953 SO 612,687,088 577,123,075 35,564,012 216,163 35,780,176
1954 eN 147,168,846 141,478,716 5,690,130 5,690,130
1955 DEU
1956 SSGCH 532,250,083 503,004,576 29,245,506 29,245,506
1957 SSGCT 80,877,110 75,774,383 5,102,727 5,102,727
1958 Less Capital Leases (55,116,128)(52,904,183)(2,211,944)(2,211,944)
1959 23,624,682,314 22,253,364,863 1,371,317,451 49,850,139 1,421,167,590
1960 105 Plant Held For Future Use
1961 DPW S 9,784,428 9,784,428
1962 P 5G
1963 T 5G 2,996,636 2,814,464 182,172 (724,640)(542,467)
1964 P 5G 8,923,302 8,380,834 542,467 542,467
1965 P SE 27,296,270 25,570,018 1,726,253 130,183 1,856,436
1966 G 5G
1967
1968
1969 Total Plant Held For Future Use 610 49,000,637 46,549,744 2,450,892 (594,457)1,856,436
1970
1971 114 Electric Plant Acquisition Adjustments
1972 P 5
1973 P 5G 144,614,797 135,823,340 8,791,458 8,791,458
1974 P 5G 14,560,711 13,675,532 885,178 885,178
1975 Total Electric Plant Acquisition Adjustment 615 159,175,508 149,498,872 9,676,636 9,676,636
1976
1977 115 Accum Provision for Asset Acquisition Adjustments
1978 p S
1979 P 5G (98,681,487)(92,682,419)(5,999,069)(315,697)(6,314,766)
1980 P SG (14,211,718)(13,347,755)(863,962)(863,962)
1981 B15 (112,893,205)(106,030,174)(6,863,031)(315,697)(7,178,728)
1982
1983 120 Nuclear Fuel
1984 p SE
1985 Total Nuclear Fuel 615
1986
1987 124 Weatherization
1988 DMSC S 1,600,374 1,583,359 17,015 17,015
1989 DMSC SO (4,454)(4,195)(259)(259)
1990 816 1,595,921 1,579,164 16,757 16,757
1991
1992 182W Weatherization
1993 DMSC 5 (6,440,095)(9,015,593)2,575,498 2,575,498
1994 DMSC SG
1995 DMSC SGCT
1996 DMSC SO
1997 B16 (6,440,095)(9,015,593)2,575,498 2,575,498
1998
1999 186W Weatherization
2000 DMSC S
2001 DMSC CN
2002 DMSC CNP
2003 DMSC SG
2004 DMSC SO
2005 816
2006
2007 Total Weatherization B16 (4,844,174)(7,436,429)2,592,255 2,592,255
REVISED PROTOCOL Page 10.32
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2008
2009 151 Fuel Stock
2010 P DEU
2011 P SE 254,764,026 238,652,409 16,111,618 (773,683)15,337,935
2012 P SSECT
2013 P SSECH 10,827,161 10,206,358 620,803 133,794 754,598
2014 Total Fuel Stock 813 265,591,187 248,858,766 16,732,421 (639,888)16,092,532
2015
2016 152 Fuel Stock -Undistributed
2017 P SE
2018
2019
2020 25316 DG&T Working Capital Deposit
2021 P SE (3,235,000)(3,030,414)(204,586)(29,723)(234,309)
2022 813 (3,235,000)(3,030,414)(204,586)(29,723)(234,309)
2023
2024 25317 DG&T Working Capital Deposit
2025 p SE (2,489,934)(2,332,467)(157,467)(13,837)(171,304)
2026 B13 (2,489,934)(2,332,467)(157,467)(13,837)(171,304)
2027
2028 25319 Provo Working Capital Deposit
2029 P SE
2030
2031
2032 Total Fuel Stock 813 259,866,253 243,495,885 16,370,368 (683,449)15,686,920
2033 154 Materials and Supplies
2034 MSS S 88,171,343 83,332,131 4,839,212 4,839,212
2035 MSS SG 5,647,015 5,303,721 343,295 343,295
2036 MSS SE 5,910,897 5,537,084 373,813 373,813
2037 MSS SO 101,578 95,682 5,896 5,896
2038 MSS SNPPS 96,914,198 91,069,941 5,844,257 5,844,257
2039 MSS SNPPH 4,781 4,490 291 291
2040 MSS SNPD (2,081,583)(1,984,096)(97,487)(97,487)
2041 MSS SNPT
2042 MSS SG
2043 MSS SG
2044 MSS SSGCT
2045 MSS SNPPO 7,856,415 7,378,432 477,983 477,983
2046 MSS SSGCH
2047 Total Materials and Supplies 813 202,524,644 190,737,384 11,787,260 11,787,260
2048
2049 163 Stores Expense Undistributed
2050 MSS SO
2051
2052 813
2053
2054 25318 Provo Working Capital Deposit
2055 MSS SNPPS (273,000)(256,537)(16,463)(16,463)
2056
2057 813 (273,000)(256,537)(16,463)(16,463)
2058
2059 Total Materials &Supplies B13 202,251,644 190,480,847 11,770,797 11,770,79.7
2060
2061 165 Prepayments
2062 DMSC S 3,691,770 3,422,426 269,344 269,344
2063 GP GPS 11,864,025 11,175,364 688,661 688,661
2064 PT 5G 4,153,881 3,901,357 252,524 252,524
2065 P SE 4,968,269 4,654,069 314,200 314,200
2066 PTO SO 18,065,300 17,016,682 1,048,618 1,048,618
2067 Total Prepayments 815 42,743,245 40,169,898 2,573,347 2,573,347
2068
REVISED PROTOCOL Page 10.33
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2069 182M Mise Regulatory Assets
2070 DDS2 S 204,505,396 204,393,687 111,709 (6,463)105,247
2071 DEFSG SG
2072 P SGCT 5,144,448 4,830,497 313,951 313,951
2073 DEFSG SG-P 169,893 169,893
2074 P SE
2075 P SSGCT
2076 DDS02 SO 11,758,491 11,075,958 682,533 682,533
2077 811 221,408,335 220,300,142 1,108,193 163,431 1,271,624
2078
2079 186M Misc Deferred Debits
2080 LABOR S 16,972,202 16,972,202
2081 P SG
2082 P SG
2083 DEFSG SG 51,776,564 48,628,950 3,147,613 655,450 3,803,063
2084 LABOR SO
2085 P SE 16,323,069 15,290,776 1,032,293 1,032,293
2086 P SNPPS
2087 GP EXCTAX
2088 Total Misc.Deferred Debits 611 85,071,835 80,891,929 4,179,906 655,450 4,835,356
2089
2090 Working Capital
2091 cwe Cash Working Capital
2092 cwe S 43,062,199 42,085,839 976,361 (14,918)961,442
2093 cwe SO
2094 ewe SE
2095 814 43,062,199 42,085,839 976,361 (14,918)961,442
2096
2097 OWC Other Work.Cap.
2098 131 Cash GP SNP
2099 135 Working Funds GP SG
2100 141 Notes Receivabll GP SO
2101 143 Other AIR GP SO 56,689,840 53,399,224 3,290,616 3,290,616
2102 232 AlP PTD S (10,935)(10,935)
2103 232 AlP PTD SO (5,329,823)(5,020,448)(309,375)(309,375)
2104 232 AlP P SE (2,908,846)(2,724,887)(183,959)(183,959)
2105 232 AlP T SG (86,500)(81,241)(5,259)(5,259)
2106 2533 Other Msc,Of,Crd,P S
2107 2533 Other Msc Of Crd,P SE (6,113,092)(5,726,492)(386,600)(15,277)(401,877)
2108 230 Asset Retir Oblig,P SE (4,086,688)(3,828,240)(258,448)(258,448)
2109 230 Asset Retir Oblig,P S
2110 254105 ARO Reg Liability P S
2111 254105 ARO Reg Liability P SE (1,242,800)(1,164,204)(78,596)(78,596)
2112 2533 ChollaReclamation P SSECH
2113 814 36,911,156 34,842,777 2,068,380 (15,277)2,053,103
2114
2115 Total Working Capital 814 79~973!355 76,928,615 3,044,740 (30,195)3,014,545
2116 Miscellaneous Rate Base
2117 18221 Unrec Plant &Reg Study Costs
2118 P S
2119
2120 B15
2121
2122 18222 Nuclear Plant -Trojan
2123 P S
2124 P TROJP
2125 P TROJD
2126 815
2127
2128
REVISED PROTOCOL Page 10.34
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2129
2130 1869 Mise Deferred Debits-Trojan
2131 p S
2132 P SNPPN
2133 B15
2134
2135 Total Miscellaneous Rate Base 615
2136
2137 Total Rate Base Additions 815 981,753,432 934,849,329 46,904,104 (804,917)46,099,187
2138 235 Customer Service Deposits
2139 CUST S
2140 CUST eN
2141 Total Customer Service Deposits 615
2142
2143 2281 Prop Ins pro so
2144 2282 lnj &Dam pro so (41,118,850)(38,732,067)(2,386,783)(2,386,783)
2145 2283 Pen &Ben PTO SO (3,612,313)(3,402,633)(209,680)(209,680)
2146 2283 Pen &Ben PTO S
2147 254 Reg Liab PTD SE
2148 254 Ins Prav PTD SO
2149 815 (44,731,163)(42,134,699)(2,596,463)(2,596,463)
2150
2151 22841 Aecum Mise Oper Provisions -Other
2152 p S
2153 P SG (1,470,888)(1 ,381 ,469~(89,419)(89,419)
2154 B15 (1,470,888)(1,381,469 (89,419)(89,419)
2155
2156 22842 PrY-Trojan P TROJD
2157 230 ARO P TROJP
2158 254105 ARO P TROJP (3,076,130)(2,887,981 )(188,149)(188,149)
2159 254 P S (40,313,576)(40,111,820)(201,756)(201,756)
2160 615 (43,389,706)(42,999,801 )(389,905)(389,905)
2161
2162 252 Customer Advances for Construction
2163 DPW S (4,620,809)(4,620,809)(13,035)(13,035)
2164 DPW SE
2165 T SG (14,932,631)(14,024,843)(907,788)35,661 (872,127)
2166 OPW SO
2167 CUST CN
2168 Total Customer Advances for Construction B19 (19,553,441)(18,645,653)(907,788)22,626 (885,162)
2169
2170 25398 S02 Emissions
2171 p SE (522,440)(522,440)
2172 819 (522,440)(522,440)
2173
2174 25399 Other Deferred Credits
2175 p S (3 r820,634)(3,759,326)(61,308)(61,308)
2176 LABOR SO (21,277,848)(20,042,755)(1,235,093)(1,235,093)
2177 P SG (4,022,463)(3,777,929)(244,535)(244,535)
2178 P SE
2179 819 (29,120,946)(27,580,010)(1,540,936)(1,540,936)
REVISED PROTOCOL Page 10.35
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2180
2181 190 Accumulated Deferred Income Taxes
2182 p S 31,888,855 31,812,287 76,568 (76,568)
2183 CUST CN 10,660 10,248 412 412
2184 P 1ST
2185 LABOR SO 94,899,987 89,391,426 5,508,561 (958,691)4,549,870
2186 p DGP
2187 CUST BADDEST 4,215,846 3,995,733 220,113 220,113
2188 P TROJD 1,880,194 1,765,070 115,124 (115,124)
2189 P SG 44,518,140 41,811,783 2,706,357 (2,628,974)77,384
2190 P SE (12,879,079)(12,064,589)(814,490)198,271 (616,219)
2191 PTD SNP
2192 DPW SNPD 1,988,128 1,895,018 93,110 93,110
2193 P SSGCT
2194 Total Accum Deferred Income Taxes 619 166,522,731 158,616,975 7,905,756 (3,581,086)4,324,670
2195
2196 281 Accumulated Deferred Income Taxes
2197 P S
2198 PT SG (208,722,047)(196,033,366)(12,688,681 )12,688,681
2199 T SNPT
2200 B19 (208,722,047)(196,033,366)(12,688,681 )12,688,681
2201
2202 282 AccumulatedDeferred Income Taxes
2203 GP S 13,399,273 13,399,273 (205,575,660)(205,575,660)
2204 ACCMDIT DITBAL (3,511,016,680) (3,313,520,776)(197,495,904)197,495,904
2205 P SCHMDEXP
2206 P SNPD 15,138 15,138
2207 1ST 1ST
2208 LABOR SO 21,089,901 19,865,717 1,224,184 142,540 1,366,724
2209 CUST CN
2210 P SE (5,832,390)(5,463,542)(368,848)(120,651)(489,499)
2211 P SG (4,202,739)(3,947,245)(255,494)(6,265,415)(6,520,909)
2212 B19 (3,486,562,635)(3,289,666,572)(196,896,063)(14,308,144)(211,204,207)
2213
2214 283 Accumulated Deferred Income Taxes
2215 GP S (92,484,485)(92,242,249)(242,236)100,078 (142,158)
2216 P SG (3,768,841)(3,539,725)(229,116)52,582 (176,535)
2217 P SE (21,266,039)(19,921,146)(1,344,893)(1,344,893)
2218 LABOR SO (11,917,059)(11,225,322)(691,737)(141,869)(833,606)
2219 GP GPS (7,389,066)(6,960,159)(428,907)(428,907)
2220 PTD SNP (3,606,405)(3,398,133)(208,272)(208,272)
2221 P TROJD
2222 P SSGCT
2223 P SGCT (1,952,369)(1,833,221)(119,148)(119,148)
2224 P SSGCH
2225 B19 (142,384,264)(139,119,956)(3,264,308)10,791 (3,253,517)
2226
2227 Total Accum Deferred Income Tax 619 (3,671,146,215) (3,466,202,919)(204,943,296)(5,189,759)(210,133,054)
2228 255 Accumulated Investment Tax Credit
2229 PTO S
2230 PTO ITC84 (1)(1)
2231 prD ITC85 (1,008,046)(1,008,046)
2232 PTO ITe86 (739,887)(739,887)
2233 PTO ITC88 (133,362)(133,362)
2234 PTD ITC89 (310,048)(310,048)
2235 pro ITC90 (229,578)(197,480)(32,098)(32,098)
2236 PTO SO (66,429)(66,429)
2237 Total Accumlated ITC B19 (2,420,922)(2,388,824)(32,098)(66,429)(98,527)
2238
2239 Total Rate Base Deductions (3,811,833,280)(3,601,333,374)(210,499,905)(5,756,002)(216,255,907)
2240
REVISED PROTOCOL Page 10.36
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2241
2242
2243 108SP Steam Prod Plant Accumulated Depr
2244 P S
2245 P SG (749,327,481)(703,774,184)(45,553,297)(45,553,297)
2246 P SG (827,564,590)(777,255,084)(50,309,506)(50,309,506)
2247 P 5G (704,193,106)(661,383,629)(42,809,477)(2,457,640)(45,267,117)
2248 P 5G
2249 P SSGCH (175,994,247) (166,323,904)(9,670,343)(195,398)(9,865,741 )
2250 817 (2,457,079,423) (2,308,736,800)(148,342,623)(2,653,038)(150,995,661 )
2251
2252 108NP Nuclear Prod Plant Accumulated Depr
2253 p SG
2254 P SG
2255 P SG
2256 B17
2257
2258
2259 108HP Hydraulic Prod Plant Accum Depr
2260 P S
2261 P SG (158,974,676)(149,310,249)(9,664,427)(9,664,427)
2262 P SG (29,658,415)(27,855,413)(1,803,002)(1,803,002)
2263 P SG (56,393,098)(52,964,835)(3,428,263)(323,961)(3,752,224)
2264 P SG (20,173,294)(18,946,915)(1,226,380)(93,664)(1,320,044)
2265 817 (265,199,483)(249,077,412)(16,122,°71)(417,626)(16,539,697)
2266
2267 1080P Other Production Plant -Accum Depr
2268 P S
2269 P SG (952,428)(894,527)(57,900)(57,900)
2270 P SG (340,760,341)(320,044,756)(20,715,585)447,210 (20,268,375)
2271 P SG (217,452,533)(204,233,106)(13,219,427)(88,281)(13,307,707)
2272 P SSGCT (23,812,586)(22,310,194)(1,502,392)(16,745)(1,519,137)
2273 817 (582,977,888) (547,482,584)(35,495,304)342,184 (35,153,119)
2274
2275 108EP Experimental Plant -Accum Depr
2276 p 5G
2277 P 5G
2278
2279
2280 Total Production Plant Accum Depreciation 817 (3,305,256,794)(3,105,296,796)(199,959,998)(2,728,479)(202,688,476)
2281
2282 Summary of Prod Plant Depreciation by Factor
2283 5
2284 DGP
2285 DGU
2286 5G (3,105,449,961 )(2,916,662,698)(188,787,263)(2,516,336)(191,303,599)
2287 SSGCH (175,994,247)(166,323,904)(9,670,343)(195,398)(9,865,741)
2288 SSGCT (23,812,586)(22,310,194)(1,502,392)(16,745)(1,519,137)
2289 Total of Prod Plant Depreciation by Factor (3,305,256,794)(3,105,296,796)(199,959,998)(2,728,479)(202,688.476)
2290
2291
2292 108TP Transmissjon Piant Accumulated Depr
2293 T SG (379,591,327)(356,515,119)(23,076,207)(23,076,207)
2294 T SG (409,387,649)(384,500,056)(24,887,593)(24,887,593)
2295 T 5G (498,287,842)(467,995,807)(30,292,035)(159,135)(30,451,169)
2296 Total Trans Plant Accum Depreciation 817 (1,287,266,818)(1,209,010,983)(78,255,835)(159,135)(78,414,969)
REVISED PROTOCOL Page 10.37
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
2297 108360 Land and Land Rights
2298 DPW S (7,884,584)(7,464,040)(420,545)(420,545)
2299 817 (7,884~584)(7,464,040)(420~545)(420,545)
2300
2301 108361 Structures and Improvements
2302 DPW S (16,071 ~225)(15,618,945)(452~280)(452,280)
2303 817 (16~071,225)(15~618~945)(452,280)(452~280)
2304
2305 108362 Station Equipment
2306 DPW S (222,353,813)(213~561,659)(8,792,154)(8,792,154)
2307 817 (222,353,813)(213,561,659)(8,792,154)(8,792,154)
2308
2309 108363 Storage Battery Equipment
2310 DPW S
2311 817
2312
2313 108364 Poles,Towers &Fixtures
2314 DPW S (583,727,420)(538,574,033)(45,153,387)445,903 (44~707,484)
2315 B17 (583,727,420)(538~574,033)(45,153,387)445,903 (44,707,484)
2316
2317 108365 Overhead Conductors
2318 DPW S (315,192,018)(298,974,778)(16,217,240)(16,217,240)
2319 817 (315,192~018)(298,974~778)(16,217,240)(16)17,240)
2320
2321 108366 Underground Conduit
2322 DPW S (132,239,418)(129~112,783)(3,126,634)(3,126,634)
2323 817 (132,239,418)(129~112,783)(3,126,634)(3,126,634)
2324
2325 108367 Underground Conductors
2326 DPW S (302,907,115)(292,795,531)(10,111,585)(10,111,585)
2327 B17 (302,907,115)(292,795,531)(10,111,585)(10,111,585)
2328
2329 108368 Line Transformers
2330 DPW S (396,958,274) (375,100,738)(21,857,536)(21,857,536)
2331 817 (396,958,274)(375,100,738)(21,857,536)(21,857,536)
2332
2333 108369 Services
2334 DPW S (191,362,725)(180,830,241 )(10,532,484)(10,532,484)
2335 817 (191,362,725)(180,830,241 )(10,532,484)(10,532,484)
2336
2337 108370 Meters
2338 DPW S (71,209,986)(64,496,252)(6,713,734)(6,713,734)
2339 817 (71,209,986)(64,496,252)(6,713,734)(6,713,734)
2340
2341
2342
2343 108371 Installations on Customers'Premises
2344 DPW 8 (7,725,376)(7,606,275)(119,101)(119,101)
2345 817 (7,725,376)(7,606,275)(119,101)(119,101)
2346
2347 108372 Leased Property
2348 DPW 8
2349 817
2350
2351 108373 Street Lights
2352 DPW 8 (27,788,282)(27,361,642)(426,640)(426,640)
2353 817 (27,788,282)(27,361,642)(426,640)(426,640)
2354
2355 108DOO Unclassified Dist Plant -Acct 300
2356 DPW 8
2357 817
2358
2359 10808 Unclassified Dist Sub Plant -Acct 300
2360 DPW S
2361 817
2362
2363 108DP Unclassified Dist Sub Plant -Acct 300
2364 DPW S 7,697,013 7,730,602 (33,589)(33~589)
2365 B17 7,697,013 7,730,602 (33,589)(33,589)
2366
2367
2368 Total Distribution Plant Accum Depreciation 617 (2,267,723,223)(2,143,766,315)(123,956,908)445,903 (123,511,004)
2369
2370 Summary of Distribution Plant Depr by Factor
2371 S (2,267,723,223)(2,143,766,315)(123,956,908)445,903 (123,511,004)
2372
2373 Total Distribution Depreciation by Factor 817 (2,267,723,223)(2,143,766,315)(123,956,908)445,903 (123,511,004)
REVISED PROTOCOL Page 10.38
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2374 108GP General Plant Accumulated Depr
2375 G-SITUS S (172,665,268)(161,132,629)(11,532,639)(6,249)(11,538,888)
2376 PT SG (2,673,076)(2,510,574)(162,502)(162,502)
2377 PT SG (3,699,176)(3,474,294)(224,881)(224,881 )
2378 G-SG SG (63,508,816)(59,647,972)(3,860,843)5,698 (3,855,145)
2379 CUST CN (8,168,085)(7,852,275)(315,810)67 (315,743)
2380 PTD SO (82,806,659)(78,000,067)(4,806,592)296 (4,806,297)
2381 P SE (328,169)(307,415)(20,754)(5)(20,759)
2382 G-SG SSGCT (55,457)(51,958)(3,499)(0)(3,499)
2383 G-SG SSGCH (2,181,396)(2,061,535)(119,861)(237)(120,098)
2384 817 (336,086,100)(315,038,718)(21,047,382)(429)(21,047,812)
2385
2386
2387 108MP Mining Plant Accumulated Oepr.
2388 p S
2389 P SE (164,551,595) (154,145,132)(10,406,463)(12,550)(10,419,013)
2390 B17 (164,551,595)(154,145,132)(10,406,463)(12,550)(10,419,013)
2391 108MP Less Centralia Situs Depreciation
2392 P S
2393 B17 (164,551,595)(154,145,132)(10,406,463)(12,550)(10,419,013)
2394
2395 1081390 Accum Depr ~Capital Lease
2396 PTO SO 817
2397
2398
2399 Remove Capital Leases
2400 817
2401
2402 1081399 Accum Depr -Capital Lease
2403 p S
2404 P SE 817
2405
2406
2407 Remove Capital Leases
2408 817
2409
2410
2411 Total General Plant Accum Depreciation B17 (500,637,695)(469,183,850)(31,453,845)(12,979)(31,466,825)
2412
2413
2414
2415 Summary of General Depreciation by Factor
2416 S (172,665,268) (161,132,629)(11,532,639)(6,249)(11,538,888)
2417 OGP
2418 DGU
2419 SE (164,879,763)(154,452,547)(10,427,217)(12,555)(10,439,772)
2420 SO (82,806,659)(78,000,067)(4,806,592)296 (4,806,297)
2421 eN (8,168,085)(7,852,275)(315,810)67 (315,743)
2422 SG (69,881,067)(65,632,840)(4,248,227)5,698 (4,242,528)
2423 DEU
2424 SSGCT (55,457)(51,958)(3,499)(0)(3,499)
2425 SSGCH (2,181,396)(2,061,535)(119,861)(237)(120,098)
2426 Remove Capital Leases
2427 Total General Depreciation by Factor (500,637,695)(469,183,850)(31,453,845)(12,979)(31,466,825)
2428
2429
2430 Total Accum Depreciation -Plant In Service 817 (7,360,884,529)(6,927,257,944) (433,626,585)(2,454,689)(436,081,275)
2431 111SP Accum Prav for Amort-Steam
2432 P SG
2433 P SSGCT
2434 B18
2435
2436
2437 111GP Accum Prov for Amort-General
2438 G~SITUS S (9,394,557)(9,394,557)
2439 CUST CN (3,274,228)(3,147,633)(126,595)(126,595)
2440 l-SG 5G
2441 prD SO (12,653,900)(11,919,392)(734,508)(734,508)
2442 P SE
2443 B18 (25,322,684)(24,461,582)(861,102)(861,102)
2444
REVISED PROTOCOL Page 10.39
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2445
2446 111HP Accum Prov for Amort-Hydro
2447 P SG
2448 P SG
2449 P SG (611,058)(573,910)(37,148)(37,148)
2450 P SG
2451 818 (611,058)(573,910)(37,148)(37,148)
2452
2453
2454 111lP Accum Prev for Amort-Intangible Plant
2455 I-SITUS S (1,358,851 )(562,780)(796,071)(796,071)
2456 P 5G
2457 p 5G (382,674)(359,411 )(23,264)(23,264)
2458 P 5E (1,959,224)(1,835,320)(123,904)(123,904)
2459 I-SG SG (56,011,737)(52,606,658)(3,405,079)(3,405,079)
2460 I-SG SG (28,810,770)(27,059,299)(1,751,471 )(426,703)(2,178,174)
2461 I-SG SG (3,985,297)(3,743,022)(242,275)(242,275)
2462 CUST CN (106,043,666) (101,943,598)(4,100,067)(4,100,067)
2463 P SSGCT
2464 P SSGCH (417,225)(394,300)(22,925)(22,925)
2465 PTD SO (264,840,947) (249,467,999)(15,372,948)(5,719)(15,378,667)
2466 B18 (463,810,391)(437,972,386)(25,838,005)(432,422)(26,270,427)
2467 1111P Less Non-Utility Plant
2468 NUTIL OTH
2469 (463,810,391)(437,972,386)(25,838,005)(432,422)(26,270,427)
2470
2471 111390 Accum Amtr -Capital Lease
2472 G-SITUS S (4,820,559)(4,820,559)
2473 P SG (4,562,688)(4,285,312)(277,376)(277,376)
2474 pro so 9,383,248 8,838,588 544,660 544,660
2475 (267,284)267,284 267,284
2476
2477 Remove Capital Lease Amtr 267,284 (267,284)(267,284)
2478
2479 Total Accum Provision for Amortization 818 (489,744,133)(463,007,878)(26,736,255)(432,422)(27,168,676)
2480
2481
2482
2483
2484 Summary of Amortization by Factor
2485 5 (15,573,967)(14,777,896)(796,071)(796,071 )
2486 DGP
2487 DGU
2488 SE (1,959,224)(1,835,320)(123,904)(123,904)
2489 SO (268,111,599) (252,548,803)(15,562,796)(5,719)(15,568,515)
2490 eN (109,317,894)(105,091,231 ) (4,226,662)(4,226,662)
2491 SSGCT
2492 SSGCH (417,225)(394,300)(22,925)(22,925)
2493 5G (94,364~225)(88,627,612)(5,736,613)(426,703)(6,163,315)
2494 Less Capital Lease 267,284 (267,284)(267,284)
2495 Total Provision For Amortization by Factor (489,744,133) (463,007,878)(26,736,255)(432,422)(27,168,676)
Rocky Mountain Power
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
Page 11.1
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF RATE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 OR 12 CP:
DEMAND %
ENERGY %
IDAHO
DECEMBER 2012
JAM ID Dec2012 ROO
Revenue Requirement Department
6/25/2013
4:58:12 PM
Year~End
ROLLED-IN
Separate Jurisdiction
12 Coincident Peaks
75%Demand
25%Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAL/STATE COMBINED RATE
CAPITAL STRUCTURE INFORMATION
TAX RATE
35.00%
4.540/0
1.616
37.9510/0
DEBT
PREFERRED
COMMON
CAPITAL
STRUCTURE
47.10%
0.30%
52.60%
100.00%
EMBEDDED
COST
5.40%
5.43%
9.90%
OTHER INFORMATION
WEIGHTED
COST
2.545%
0.016%
5.207%
The capital structure is calculated using the five quarter average from 12/31/2011 to 12/31/2012.
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 11.3 4,271,465,085 4,010,445,169 261,019,916 (355,907)260,664,009
3 Interdepartmental 11.3 ° ° °°0
4 Special Sales 11.3 330,569,624 311,127,956 19,441,668 7,699,214 27,140,882
5 Other Operating Revenues 11.4 247,451,049 235,132,521 12,318,528 (4,175,970)8,142,558
6 Total Operating Revenues 11.4 4,849,485,758 4,556,705,646 292,780,112 3,167,337 295,947,449
7
8 Operating Expenses:
9 Steam Production 11.5 1,063,010,035 996,535,407 66,474,629 4,666,212 71,140,841
10 Nuclear Production 11.6 °°0 0 °11 Hydro Production 11,7 37,604,600 35,318,532 2,286,068 91,644 2,377,712
12 Other Power Supply 11.9 1,024,764,675 962,640,458 62,124,217 9,053,002 71,177,219
13 Transmission 11.10 206,484,081 193,913,191 12,570,890 (253,581)12,317,309
14 Distribution 11.12 203,678,292 193,113,702 10,564,590 208,498 10,773,088
15 Customer Accounting 11,12 91,533,005 86,834,165 4,698,840 (23,257)4,675,583
16 Customer Service &Infor 11,13 106,956,755 101,002,640 5,954,115 (4,858,521)1,095,594
17 Sales 11,13 0 0 0 °°18 Administrative &General 11.14 188,278,570 177,828,551 10,450,018 (334,294)10,115,725
19
20 Total 0 &M Expenses 11,14 2,922,310,014 2,747,186,647 175,123,366 8,549,704 183,673,071
21
22 Depreciation 11.16 562,069,131 530,091,829 31,977,302 5,388,775 37,366,076
23 Amortization 11.17 50,382,438 47,480,908 2,901,530 819,006 3,720,535
24 Taxes Other Than Income 11,17 160,882,952 153,327,587 7,555,365 381,063 7,936,427
25 Income Taxes -Federal 11,20 (55,564,596)(56,293,897)729,301 (9,861,321)(9,132,020)
26 Income Taxes -State 11.20 1,336,977 697,595 639,382 (1,282,127)(642,744)
27 Income Taxes -Oef Net 11.19 310,576,030 294,708,387 15,867,643 6,350,517 22,218,160
28 Investment Tax Credit Adj.11,17 (1,851,300)(1,635,083)(216,217)4,579 (211,638)
29 Misc Revenue &Expense 11.4 (875,206)(826,563)(48,643)(489,773)(538,416)
30
31 Total Operating Expenses 11.20 3,949,266,440 3,714,737,411 234,529,029 9,860,423 244,389,452
32
33 Operating Revenue for Return 900,219,318 841,968,235 58,251,083 (6,693,086)51,557,996
34
35 Rate Base:
36 Electric Plant in Service 11.30 23,624,682,314 22,250,362,342 1,374,319,971 49,850,613 1,424,170,584
37 Plant Held for Future Use 11.31 49,000,637 46,549,744 2,450,892 (594,457)1,856,436
38 Misc Deferred Debits 11.33 306,480,170 301,190,576 5,289,594 818,881 6,108,474
39 Elec Plant Acq Adj 11,31 46,282,303 43,468,698 2,813,605 (315,697)2,497,908
40 Nuclear Fuel 11.31 0 °°0 0
41 Prepayments 11,32 42,743,245 40,166,094 2,577,150 °2,577,150
42 Fuel Stock 11,32 259,866,253 243,431,964 16,434,289 (669,672)15,764,617
43 Material &Supplies 11,32 202,251,644 190,433,967 11,817,677 0 11,817,677
44 Working Capital 11,33 79,944,009 76,887,951 3,056,057 (27,073)3,028,985
45 Weatherization Loans 11,31 (4,844,174)(7,436,428)2,592,254 0 2,592,254
46 Miscellaneous Rate Base 11.34 °° °°°47
48 Total Electric Plant 24,606,406,400 23,185,054,909 1,421,351,491 49,062,594 1,470,414,085
49
50 Rate Base Deductions:
51 Accum Prev For Depr 11,38 (7,360,884,529)(6,926,260,826)(434,623,703)(2,474,890)(437,098,593)
52 Accum Prov For Amort 11.39 (489,744,133) (462,970,172)(26,773,961)(432,434)(27,206,395)
53 Accum Def Income Taxes 11,35 (3,671,146,215)(3,466,214,757)(204,931,458)(5,191,856)(210,123,314)
54 Unamortized ITC 11,35 (2,420,922)(2,388,824)(32,098)(66,574)(98,673)
55 CustomerAdv for Const 11.34 (19,553,441 )(18,645,653)(907,788)22,626 (885,162)
56 Customer Service Deposits 11,34 °0 °0 °57 Misc.Rate Base Deductions 11,34 (118J12,702)(114,087,590)(4,625,112)(522,440)(5,147,553)
58
59 Total Rate Base Deductions (11,662,461,942)(10,990,567,821)(671,894,121)(8,665,569)(680,559,690)
60
61 Total Rate Base 12,943,944,458 12,194,487,088 749,457,370 40,397,025 789,854,395
62
63 Return on Rate Base 6.955%7,772%6.528%
64
65 Return on Equity 8.353%9,908%7,541%
66 Net Power Costs 1,490,549,367 93,323,161 93,403,616
67
68 Revenue Requirement Impact 109,728,034 6,353,278 6,695,731
69 Rate Base Decrease (910,137,672)(47,504,692)(58,901,473)
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
71 440 Residential Sales
72 0 S 1,611,369,814 1,541,988,591 69,381,223 1,196,438 70,577,661
73
74 81 1,611,369,814 1,541,988,591 69,381,223 1,196,438 70,577,661
75
76 442 Commercial &Industrial Sales
77 0 S 2,623,833,486 2,432,693,182 191,140,305 (1,532,112)189,608,192
78 P SE
79 PT S8
80
81
82 81 2,623,833,486 2,432,693,182 191,140,305 (1,532,112)189,608,192
83
84 444 Public Street &Highway Lighting
85 °S 19,998,454 19,500,066 498,388 (20,233)478,155
86 °SO
87 81 19,998,454 19,500,066 498,388 (20,233)478,155
88
89 445 Other Sales to Public Authority
90 0 S 16,263,330 16,263,330
91
92 61 16,263,330 16,263,330
93
94 448 Interdepartmental
95 DPW S
96 GP SO
97 81
98
99 Total Sales to Ultimate Customers B1 4,271,465,085 4,010,445,169 261,019,916 (355,907)260,664,009
100
101
102
103 447 Sales for Resale-Non NPC
104 P S 10,764,533 10,764,533
105 10,764,533 10,764,533
106
107 447NPC Sales for Resale-NPC
108 P SG 319,805,091 300,363,423 19,441,668 7,699,214 27,140,882
109 P SE
110 P SG
111 319,805,091 300,363,423 19,441,668 7,699,214 27,140,882
112
113 Total Sales for Resale B1 330,569,624 311,127,956 19,441,668 7,699,214 27,140,882
114
115 449 Provision for Rate Refund
116 p S
117 P SG
118
119
120 81
121
122 Total Sales from Electricity B1 4,602,034,709 4,321,573,125 280,461,584 7,343,307 287,804,890
123 450 Forfeited Discounts &Interest
124 CUST S 9,445,744 8,959,750 485,995 485,995
125 CUST SO
126 B1 9,445,744 8,959,750 485,995 485,995
127
128 451 Misc Electric Revenue
129 CUST S 6,401,647 6,295,100 106,547 106,547
130 GP SG
131 GP SO 11,495 10,827 669 669
132 81 6,413,143 6,305,927 107,216 107,216
133
134 453 Water Sales
135 P SG 861 808 52 52
136 81 861 808 52 52
137
138 454 Rent of Electric Property
139 DPW S 9,617,483 9,454,564 162,918 162,918
140 T SG 5,604,669 5,263,948 340,720 340,720
141 T 5G
142 GP SO 3,653,660 3,441,115 212,545 212,545
143 81 18,875,811 18,159,628 716,183 716,183
144
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
147 456 Other Electric Revenue
148 DMSC S 32,179,188 32,179,188
149 CUST CN
150 OTHSE SE 13,847,247 12,971,529 875,718 875,718
151 OTHSO SO 14,353 13,518 835 835
152 OTH5GR SG 166,674,702 156,542,173 10,132,529 (4,175,970)5,956,559
153
154
155 81 212,715,490 201 ,706,408 11,009,082 (4,175,970)6,833,112
156
157 Total Other Electric Revenues 81 247,451,049 235,132,521 12,318,528 (4,175,970)8,142,558
158
159 Total Electric Operating Revenues 81 4,849,485,758 4,556,705,646 292,780,112 3,167,337 295,947,449
160
161 Summary of Revenues by Factor
162 S 4,339,873,680 4,078,098,304 261,775,376 (355,907)261,419,469
163 eN
164 SE 13,847,247 12,971,529 875,718 875,718
165 SO 3,679,509 3,465,460 214,048 214,048
166 5G 492,085,323 462,170,353 29,914,970 3,523,244 33,438,213
167 DGP
168
169 Total Electric Operating Revenues 4,849,485,758 4,556,705,646 292,780,112 3,167,337 295,947,449
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant -CR
172 DPW S
173 T SG
174 G SO
175 T 5G
176 P 5G
177 81
178
179 41170 Loss on Sale of Utility Plant
180 DPW S
181 T SG
182 81
183
184 4118 Gain from Emission Allowances
185 P S
186 P SE (49,887)(46,733)(3,155)(519,285)(522,440)
187 81 (49,887)(46,733)(3,155)(519,285)(522,440)
188
189 41181 Gain from Disposition of NOX Credits
190 P SE
191 81
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 (69,285)(69,285)
199 T SG
200 r SG
201 prD CN
202 prD SO (180,716)(170,203)(10,513)11,944 1,431
203 P SG (575,317)(540,342)(34,975)17,568 (17,407)
204 81 (825,318)(779,831)(45,488)29,512 (15,976)
205
206 Total Miscellaneous Revenues (875,206)(826,563)(48,643)(489,773)(538,416)
207 Miscellaneous Expenses
208 4311 Interest on Customer Deposits
209 cusr S
210 B1
211 Total Miscellaneous Expenses
212
213 Net Misc Revenue and Expense 61 (875,206)(826,563)(48,643)(489,773)(538,416)
214
ROLLED-IN Page 11.5
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
215 500 Operation Supervision &Engineering
216 P SG 17,492,264 16,428,870 1,063,394 149,014 1,212,408
217 P SG 1,650,019 1,549,710 100,308 100,308
218 82 19,142,283 17,978,581 1,163,702 149,014 1,312,716
219
220 501 Fuel Related-Non NPC
221 P SE 14,444,660 13,531,160 913,500 4,425 917,925
222 P SE
223 P SE
224 P SE
225 P SE 3,500,552 3,279,172 221,380 221,380
226 B2 17,945,212 16,810,332 1,134,879 4,425 1,139,304
227
228 501NPC Fuel Related-NPC
229 P S 27,928 21,109 6,819 (6,819)
230 P SE 676,528,973 633,744,375 42,784,597 3,419,883 46,204,480
231 P SE
232 p SE
233 P SE 55,640,479 52,121,701 3,518,778 3,518,778
234 B2 732,197,379 685,887,185 46,310,194 3,413,064 49,723,259
235
236 Total Fuel Related 750,142,591 702,697,518 47,445,073 3,417,489 50,862,563
237
238 502 Steam Expenses
239 p SG 33,396,862 31,366,592 2,030,270 2,030,270
240 P SG 8,412,343 7,900,938 511,405 511,405
241 82 41,809,206 39,267,530 2,541,675 2,541,675
242
243 503 Steam From Other Sources-Non-NPC
244 p SE
245 B2
246
247 503NPC Steam From Other Sources-NPC
248 P SE 3,937,027 3,688,044 248,983 (7,649)241,334
249 82 3,937,027 3,688,044 248,983 (7,649)241,334
250
251 505 Electric Expenses
252 P SG 3,068,032 2,881,519 186,513 186,513
253 P SG 828,656 778,280 50,376 50,376
254 B2 3,896,688 3,659,799 236,888 236,888
255
256 506 Misc.Steam Expense
257 P SG 54,757,273 51,428,455 3,328,817 3,328,817
258 P SE
259 P SG 2,002,258 1,880,536 121,722 121,722
260 B2 56,759,531 53,308,992 3,450,539 3,450,539
261
262 507 Rents
263 P SG 396,587 372,477 24,109 24,109
264 P SG
265 82 396,587 372,477 24,109 24,109
266
267 510 Maint Supervision &Engineering
268 p SG 4,047,183 3,801,146 246,037 185,858 431,896
269 P SG 2,331,701 2,189,952 141,749 141,749
270 B2 6,378,885 5,991,098 387,787 185,858 573,645
271
272
273
274 511 Maintenance of Structures
275 P SG 24,755,273 23,250,344 1,504,929 1,504,929
276 P SG 629,122 590,876 38,246 38,246
277 82 25,384,395 23,841,221 1,543,174 1,543,174
278
279 512 Maintenance of Boiler Plant
280 p SG 101,942,855 95,745,520 6,197,335 921,499 7,118,834
281 P SG 6,049,318 5,681,566 367,752 367,752
282 B2 107,992,173 101,427,087 6,565,086 921,499 7,486,586
283
284 513 Maintenance of Electric Plant
285 p SG 34,593,371 32,490,363 2,103,009 2,103,009
286 P SG 418,957 393,488 25,469 25,469
287 82 35,012,328 32,883,850 2,128,478 2,128,478
288
289 514 Maintenance of Misc.Steam Plant
290 p SG 9,543,134 8,962,985 580,148 580,148
291 P SG 2,615,209 2,456,225 158,984 158,984
292 82 12,158,343 11,419,210 739,133 739,133
293
294 Total Steam Power Generation 82 1,063,010,035 996,535,407 66,474,629 4,666,212 71,140,841
ROLlED..IN Page 11.6
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
295 517 Operation Super &Engineering
296 p SG
297 82
298
299 518 Nuclear Fuel Expense
300 P SE
301
302 82
303
304 519 Coolants and Water
305 p SG
306 82
307
308 520 Steam Expenses
309 p SG
310 82
311
312
313
314 523 Electric Expenses
315 p 5G
316 82
317
318 524 Misc.Nuclear Expenses
319 p SG
320 82
321
322 528 Maintenance Super &Engineering
323 p SG
324 82
325
326 529 Maintenance of Structures
327 p SG
328 82
329
330 530 Maintenance of Reactor Plant
331 P 5G
332 82
333
334 531 Maintenance of Electric Plant
335 P 5G
336 82
337
338 532 Maintenance of Mise Nuclear
339 P SG
340 82
341
342 Total Nuclear Power Generation 62
343
344 535 Operation Super &Engineering
345 P DGP
346 P 5G 5,349,127 5,023,942 325,185 87,989 413,174
347 P 5G (637,455)(598,702)(38,752)(38,752)
348
349 82 4,711,673 4,425,240 286,433 87,989 374,422
350
351 536 Water For Power
352 p DGP
353 p 5G 134,519 126,341 8,178 8,178
354 P 5G
355
356 82 134,519 126,341 8,178 8,178
357
ROLLED..IN Page 11.7
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
358 537 Hydraulic Expenses
359 p DGP
360 P SG 3,986,731 3,744,369 242,362 (143)242,220
361 P SG 278,598 261,661 16,937 16,937
362
363 82 4,265,329 4,006,030 259,299 (143)259,156
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 5G 12,945,836 12,158,830 787,006 (3,710)783,296
375 P 5G 7,060,863 6,631,618 429,246 429,246
376
377
378 82 20,006,700 18,790,448 1,216,252 (3,710)1,212,542
379
380 540 Rents (Hydro Generation)
381 P DGP
382 P SG 635,427 596,798 38,629 38,629
383 P SG 26,284 24,687 1,598 1,598
384
385 82 661,711 621,484 40,227 40,227
386
387 541 Maint Supervision &Engineering
388 P DGP
389 P SG 388 364 24 24
390 P SG
391
392 82 388 364 24 24
393
394 542 Maintenance of Structures
395 P DGP
396 p 5G 660,573 620,416 40,158 40,158
397 P SG 164,706 154,693 10,013 10,013
398
399 82 825,279 775,109 50,171 50,171
400
401
402
403
404 543 Maintenance of Dams &Waterways
405 p DGP
406 P 5G 1,603,653 1,506,163 97,490 97,490
407 p 5G 484,650 455,187 29,463 29,463
408
409 82 2,088,393___-_____!,~?1__,~5g____126,953 126,953
410
411 544 Maintenance of Electric Plant
412 P DGP
413 P SG 1,554,654 1,460,143 94,511 94,511
414 P SG 419,919 394,391 25,528 25,528
415
416 82 1,974,573 1,854,534 120,039 120,039
417
418 545 Maintenance of Misc.Hydro Plant
419 p DGP
420 P SG 2,226,332 2,090,989 135,344 7,508 142,852
421 P SG 709,794 666,644 43,150 43,150
422
423 82 2,936,126 2,757,632 178,494 7,508 186,002
424
425 Total Hydraulic Power Generation B2 37,604,600 35,318,532 2,286,068 91,644 2,377,712
ROLLED-IN Page 11.8
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
426
427 546 Operation Super &Engineering
428 p 5G 369,904 347A17 22,487 22,487
429 P 5G
430 82 369,904 347,417 22,487 22,487
431
432 547 Fuel-Non-NPC
433 P SE
434 P SE
435 62
436
437 547NPC Fuel-NPC
438 P SE 355,092,449 332,635,927 22,456,521 (4,385,488)18,071,034
439 P 5E 9,415,092 8,819,669 595,423 595,423
440 82 364,507,540 341,455,596 23,051,944 (4,385,488)18,666,457
441
442 548 Generation Expense
443 p SG 16,834,357 15,810,959 1,023,398 (33,184)990,214
444 P SG 596,596 560,328 36,268 36,268
445 82 17,430,953 16,371,286 1,059,667 (33,184)1,026,483
446
447 549 Miscellaneous Other
448 p S 65,538 65,538
449 P 5G 3,958,496 3,717,851 240,646 32,150 272,796
450 P SG 5,123,122 4,811,676 311,446 114,525 425,971
451 82 9,147,157 8,595,065 552,092 146,676 698,768
452
453
454
455
456 550 Rents
457 p 5 84,346 84,346
458 P 5G 974,204 914,980 59,224 (56,932)2,292
459 P SG 2,604,030 2,445,725 158,305 158,305
460 82 3,662,580 3,445,051 217,529 (56,932)160,597
461
462 551 Maint Supervision &Engineering
463 p 5G
464 82
465
466 552 Maintenance of Structures
467 p SG 2,058,363 1,933,230 125,132 125,132
468 P SG 232,891 218,733 14,158 14,158
469 B2 2,291,254 2,151,963 139,290 139,290
470
471 553 Maint of Generation &Electric Plant
472 p 5G 9,876,866 9,276,429 600,437 (209,191)391,246
473 P 5G 15,397,106 14,461,081 936,025 936,025
474 P SG 507,220 476,385 30,835 30,835
475 82 25,781,191 24,213,895 1,567,296 (209,191)1,358,106
476
477 554 Maintenance of Misc.Other
478 p SG 201,917 189,642 12,275 (4,830)7,445
479 P 5G 1,632,770 1,533,510 99,260 99,260
480 P 5G 131,689 123,683 8,006 8,006
481 B2 1,966,376 1,846,836 119,540 (4,830)114,710
482
483 Total Other Power Generation 82 425,156,955 398,427,109 26,729,847 (4,542,949)22,186,898
484
485
486 555 Purchased Power-Non NPC
487 DMSC S (32,166,510)(29,195,537)(2,970,973)2,970,973
488 (32,166,510)(29,195,537)(2,970,973)2,970,973
489
490 555NPC Purchased Power-NPC
491 p SG 571,493,322 536,750,962 34,742,360 7,262,952 42,005,312
492 P SE (3,905,925)(3,658,909)(247,016)1,753,608 1,506,592
493 Seasonal Co P 5G
494 DGP
495 567,587,396 533,092,053 34,495,344 9,016,560 43,511,904
496
497 Total Purchased Power 82 535,420,887 503,896,516 31,524,371 11,987,533 43,511,904
498
499 556 System Control &Load Dispatch
500 p 5G 1,546,050 1,452,062 93,988 93,988
501
502 82 1,546,050 1,452,062 93,988 93,988
503
504
ROLLED-IN Page 11.9
Year-End
FERC BUS UNADJUSTED RESUlTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
505
506 557 Other Expenses
507 P S (183,792)(150,819)(32,973)975,961 942,988
508 P SG 65,999,825 61,987,547 4,012,277 360,342 4,372,619
509 P SGCT 1,122,425 1,053,927 68,498 68,498
510 P SE (4,297,673)(4,025,883)(271,791)272,115 324
511 P 5G
512 P TROJP
513
514 82 62,640,784 58,864,772 3,776,012 1,608,418 5,384,430
515
516 Embedded Cost Differentials
517 Company Owned Hyd P DGP
518 Company Owned Hyd P SG
519 Mid-C Contract P Me
520 Mid~C Contract P SG
521 Existing QF Contracts P 5
522 Existing QF Contracts P SG
523
524
525
526 Hydro Endowment Fixed Dollar Proposal
527 Klamath Surcharge Sit P S
528 ECD Hydro P S
529
530
531 Total Other Power Supply B2 599,607,720 564,213,350 35,394,371 13,595,951 48,990,322
532
533 Total Production Expense 82 2,125,379,311 1,994,494,397 130,884,914 13,810,858 144,695,772
534
535
536 Summary of Production Expense by Factor
537 S (32,172,491)(29,175,363)(2,997,127)3,940,115 942,988
538 SG 1,046,073,744 982,480,577 63,593,167 8,813,849 72,407,016
539 SE 1,110,355,632 1,040,135,257 70,220,376 1,056,894 71,277,270
540 SNPPH
541 TROJP
542 SGCT 1,122,425 1,053,927 68,498 68,498
543 DGP
544 DEU
545 DEP
546 SNPPS
547 SNPPO
548 DGU
549 Me
550 SSGCT
551 SSECT
552 SSGC
553 SSGCH
554 SSECH
555 Total Production Expense by Factor 82 2,125,379,311 1,994,494,397 130,884,914 13,810,858 144,695,772
556 560 Operation Supervision &Engineering
557 T SG 5,532,584 5,196,246 336,338 29,037 365,375
558
559 B2 5,532,584 5,196,246 336,338 29,037 365,375
560
561 561 Load Dispatching
562 T SG 8,569,205 8,048,264 520,941 520,941
563
564 82 8,569,205 8,048,264 520,941 520,941
565 562 Station Expense
566 T 5G 2,984,932 2,803,471 181,461 181,461
567
568 82 2,984,932 2,803,471 181,461 181,461
569
570 563 Overhead Line Expense
571 T 5G 285,237 267,897 17,340 17,340
572
573 82 285,237 267,897 17,340 17,340
574
575 564 Underground Line Expense
576 T SG
577
578 82
579
ROLLED-IN Page 11.10
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
580 565 Transmission of Electricity by Others
581 T SG
582 T SE
583
584
585 565NPC Transmission of Electricity by Others-NPC
586 T 5G 134,669,374 126,482,521 8,186,853 (224,130)7,962,723
587 T SE 7,455,741 6,984,230 471,511 (32,690)438,821
588 142,125,115 133,466,751 8,658,364 (256,820)8,401,544
589
590 Total Transmission of Electricity by Others 82 142,125,115 133,466,751 8,658,364 (256,820)8,401,544
591
592 566 Misc.Transmission Expense
593 T SG 3,696,068 3,471,376 224,692 (47,994)176,698
594
595 82 3,696,068 3,471,376 224,692 (47,994)176,698
596
597 567 Rents -Transmission
598 T 5G 1,497,301 1,406,276 91,024 91,024
599
600 82 1,497,301 1,406,276 91,024 91,024
601
602 568 Maint Supervision &Engineering
603 T SG 2,486,358 2,335,207 151,151 151,151
604
605 82 2,486,358 2,335,207 151,151 151,151
606
607 569 Maintenance of Structures
608 T SG 4,476,097 4,203,985 272,112 272,112
609
610 82 4,476,097 4,203,985 272,112 272,112
611
612 570 Maintenance of Station Equipment
613 T SG 11,423,719 10,729,246 694,473 694,473
614
615 82 11,423,719 10,729,246 694,473 694,473
616
617 571 Maintenance of Overhead Lines
618 T SG 20,575,947 19,325,089 1,250,858 22,197 1,273,055
619
620 62 20,575,947 19,325,089 1,250,858 22,197 1,273,055
621
622 572 Maintenance of Underground Lines
623 T SG 82,621 77,599 5,023 5,023
624
625 62 82,621 77,599 5,023 5,023
626
627 573 Maint of Misc.Transmission Plant
628 T SG 2,748,898 2,581,786 167,112 167,112
629
630 82 2,748,898 2,581,786 167,112 167,112
631
632 Total Transmission Expense 62 206,484,081 193,913,191 12,570,890 (253,581)12,317,309
633
634 Summary of Transmission Expense by Factor
635 SE 7,455,741 6,984,230 471,511 (32,690)438,821
636 SG 199,028,340 186,928,962 12,099,379 (220,891 )11,878,488
637 SNPT
638 Total Transmission Expense by Factor 206,484,081 193,913,191 12,570,890 (253,581)12,317,309
639 580 Operation Supervision &Engineering
640 DPW S 1,390,956 1,291,017 99,939 39,531 139,470
641 DPW SNPD 12,702,162 12,107,280 594,882 44,442 639,324
642 82 14,093,118 13,398,297 694,821 83,974 778,795
643
644 581 Load Dispatching
645 DPW S
646 DPW SNPD 13,036,839 12,426,283 610,556 610,556
647 B2 13,036,839 12,426,283 610,556 610,556
648
649 582 Station Expense
650 DPW S 4,048,289 3,736,872 311,417 311,417
651 DPW SNPD 29,912 28,511 1,401 1,401
652 82 4,078,201 3,765,383 312,818 312,818
653
ROLLED..IN Page 11.11
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
654 583 Overhead Line Expenses
655 DPW S 5,508,186 5,353,217 154,969 154,969
656 DPW SNPD 17,979 17,137 842 842
657 82 5,526,165 5,370,354 155,811 155,811
658
659 584 Underground Line Expense
660 DPW S 249 236 13 13
661 DPW SNPD
662 82 249 236 13 13
663
664 585 Street Lighting &Signal Systems
665 DPW S
666 DPW SNPD 222,740 212,309 10,432 10,432
667 82 222,740 212,309 10,432 10,432
668
669 586 Meter Expenses
670 DPW S 6,481,838 6,142,675 339,163 339,163
671 DPW SNPD 589,193 561,599 27,594 27,594
672 82 7,071,031 6,704,274 366,757 366,757
673
674 587 Customer Installation Expenses
675 DPW S 12,473,499 11,829,068 644,431 644,431
676 DPW SNPD
677 82 12,473,499 11,829,068 644,431 644,431
678
679 588 Misc.Distribution Expenses
680 DPW S 1,317,595 1,209,139 108,457 108,457
681 DPW SNPD 3,244,551 3,092,599 151,952 151,952
682 82 4,562,147 4,301,737 260,409 260,409
683
684 589 Rents
685 DPW S 3,321,361 3,301,393 19,969 19,969
686 DPW SNPD 45,579 43,445 2,135 2,135
687 82 3,366,940 3,344,837 22,103 22,103
688
689 590 Maint Supervision &Engineering
690 DPW S 821,399 809,780 11,619 11,619
691 DPW SNPD 3,651,150 3,480,155 170,995 170,995
692 82 4,472,548 4,289,935 182,613 182,613
693
694 591 Maintenance of Structures
695 DPW S 1,190,808 1,150,947 39,861 39,861
696 DPW SNPD 119,498 113,902 5,596 5,596
697 82 1,310,306 1,264,848 45,457 45,457
698
699 592 Maintenance of Station Equipment
700 DPW S 9,527,330 8,793,168 734,162 734,162
701 DPW SNPD 1,466,476 1,397,796 68,680 68,680
702 82 10,993,806 10,190,964 802,842 802,842
703 593 Maintenance of Overhead Lines
704 DPW S 87,378,346 82,301,238 5,077,108 110,633 5,187,741
705 DPW SNPD 1,339,919 1,277,167 62,753 13,891 76,644
706 B2 -------------------88,718,266 83,578,405 5,139,861 124,524 5,264,385
707
708 594 Maintenance of Underground Lines
709 DPW S 20,286,217 19,694,720 591,497 591,497
710 DPW SNPD 26,798 25,543 1,255 1,255
711 B2 20,313,015 19,720,263 592,752 592,752
712
713 595 Maintenance of Line Transformers
714 DPW S 49,532 49,532
715 DPW SNPD 908,080 865,552 42,528 42,528
716 82 957,612 915,084 42,528 42,528
717
718 596 Main!of Street Lighting &Signal Sys.
719 DPW S 3,704,762 3,524,416 180,346 180,346
720 DPW SNPD
721 82 3,704,762 3,524,416 180,346 180,346
722
ROLlEDwlN Page 11.12
YearwEnd
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
723 597 Maintenance of Meters
724 DPW S 5,075,591 4,715,969 359,622 359,622
725 DPW SNPD 1,673,807 1,595,417 78,390 78,390
726 82 6,749,398 6,311,387 438,011 438,011
727
728 598 Maint of Misc.Distribution Plant
729 DPW S 2,412,422 2,332,375 80,048 80,048
730 DPW SNPD (384,773)(366,753)(18,020)(18,020)
731 82 2,027,649 1,965,622 62,028 62,028
732
733 Total Distribution Expense 82 203,678,292 193,113,702 10,564,590 208,498 10,773,088
734
735
736 Summary of Distribution Expense by Factor
737 S 164,988,382 156,235,762 8,752,620 150,164 8,902,785
738 SNPD 38,689,910 36,877,940 1,811,969 58,334 1,870,303
739
740 Total Distribution Expense by Factor 203,678,292 193,113,702 10,564,590 208,498 10,773,088
741
742 901 Supervision
743 GUST S 1,623 1,623
744 GUST GN 2,601,797 2,501,201 100,596 100,596
745 82 2,603,420 2,502,824 100,596 100,596
746
747 902 Meter Reading Expense
748 CUST S 18,428,331 16,851,554 1,576,776 1,576,776
749 CUST eN 2,251,247 2,164,205 87,042 87,042
750 82 20,679,578 19,015,759 1,663,819 1,663,819
751
752 903 Customer Receipts &Collections
753 CUST S 8,132,912 7,716,871 416,041 49,992 466,033
754 CUST CN 45,637,439 43,872,915 1,764,524 46,871 1,811,395
755 82 53,770,351 51,589,786 2,180,565 96,863 2,277,428
756
757 904 Uncollectible Accounts
758 GUST S 14,326,722 13,578,566 748,157 (120,120)628,037
759 P SG
760 CUST CN 10,746 10,330 415 415
761 82 14,337,468 13,588,896 748,572 (120,120)628,452
762
763 905 Misc.Customer Accounts Expense
764 CUST S 5,413 5,413
765 CUST CN 136,775 131,487 5,288 5,288
766 82 142,188 136,900 5,288 5,288
767
768 Total Customer Accounts Expense B2 91,533,005 86,834,165 4,698,840 (23,257)4,675,583
769
770 Summary of Customer Accts Exp by Factor
771 S 40,895,001 38,154,027 2,740,974 (70,128)2,670,846
772 eN 50,638,004 48,680,138 1,957,865 46,871 2,004,737
773 SG
774 Total Customer Accounts Expense by Factor 91,533,005 86,834,165 4,698,840 (23,257)4,675,583
775
776 907 Supervision
777 CUST S
778 GUST CN 301,705 290,040 11,665 11,665
779 B2 301,705 290,040 11,665 11,665
780
781 908 Customer Assistance
782 CUST S 101,706,129 95,945,405 5,760,725 (4,859,069)901,656
783 CUST CN 1,449,973 1,393,911 56,062 2,989 59,050
784
785
786 82 103,156,102 97,339,316 5,816,787 (4,856,080)960,706
787
ROLLED-IN Page 11.13
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
788 909 Informational &Instructional Adv
789 GUST S 1,602,086 1,549,763 52,323 (546)51,777
790 GUST eN 1,692,304 1,626,873 65,431 (1,894)63,537
791 82 3,294,390 3,176,636 117,754 (2,440)115,314
792
793 910 Misc.Customer Service
794 CUST S
795 GUST CN 204,557 196,648 7,909 7,909
796
797 82 204,557 196,648 7,909 7,909
798
799 Total Customer Service Expense 82 106,956,755 101,002,640 5,954,115 (4,858,521)1,095,594
800
801
802 Summary of Customer Service Exp by Factor
803 S 103,308,216 97,495,168 5,813,048 (4,859,615)953,433
804 CN 3,648,539 3,507,472 141,067 1,094 142,161
805
806 Total Customer Service Expense by Factor 82 106,956,755 101,002,640 5,954,115 (4,858,521 )1,095,594
807
808
809 911 Supervision
810 GUST S
811 GUST CN
812 82
813
814 912 Demonstration &Selling Expense
815 CUST S
816 CUST CN
817 82
818
819 913 Advertising Expense
820 CUST S
821 CUST CN
822 82
823
824 916 Misc.Sales Expense
825 CUST S
826 CUST eN
827 82
828
829 Total Sales Expense 82
830
831
832 Total Sales Expense by Factor
833 S
834 CN
835 Total Sales Expense by Factor
836
837 Total Customer Service Exp Including Sales 82 106,956,755 101,002,640 5,954,115 (4,858,521)1,095,594
838 920 Administrative &General Salaries
839 PTD S (416,249)(416,249)4,238 4,238
840 GUST CN
841 PTD SO 74,784,351 70,433,917 4,350,434 184,611 4,535,045
842 82 74,368,102 70,017,668 4,350,434 188,849 4,539,283
843
844 921 Office Supplies &expenses
845 PTO S 321,474 295,167 26,307 26,307
846 CUST eN 179,143 172,217 6,926 6,926
847 PTO SO 8,206,164 7,728,786 477,378 (1,639)475,739
848 82 8,706,781 8,196,170 510,611 (1,639)508,972
849
850 922 A&G Expenses Transferred
851 PTO S
852 CUST eN
853 PTD SO (27,128,855)(25,550,686)(1,578,168)(1,578,168)
854 82 (27,128,855)(25,550,686)(1,578,168)(1,578,168)
855
ROLLEDwlN Page 11.14
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
856 923 Outside Services
857 PTO S 506,519 506,388 131 113 244
858 CUST CN
859 PTD SO 12,771,400 12,028,448 742,951 (130,262)612,689
860 B2 13,277,918 12,534,836 743,082 (130,149)612,933
861
862 924 Property Insurance
863 PT S 7,685,110 7,571,566 113,544 113,544
864 PT SG
865 PTO SO 8,719,739 8,212,486 507,254 507,254
866 82 16,404,849 15,784,051 620,798 620,798
867
868 925 Injuries &Damages
869 PTO S (801,169)(801,169)
870 PTD SO 49,732,870 46,839,757 2,893,113 (1,736,258)1,156,855
871 B2 48,931,701 46,038,588 2,893,113 (1,736,258)1,156,855
872
873 926 Employee Pensions &Benefits
874 LABOR S
875 GUST CN
876 LABOR SO
877 B2
878
879 927 Franchise Requirements
880 DMSC S
881 OMSG SO
882 B2
883
884 928 Regulatory Commission Expense
885 DMSG S 16,290,569 15,497,828 792,741 (4,188)788,553
886 GUST CN
887 OMSC SO 1,648,146 1,552,268 95,878 95,878
888 FERC SG 5,027,257 4,721,639 305,618 305,618
889 B2 22,965,972 21,771,735 1,194,237 (4,188)1,190,049
890
891 929 Duplicate Charges
892 LABOR S 1,443 1,443
893 LABOR SO (4,831,814)(4,550,732)(281,081)3,823 (277,259)
894 82 (4,830,371 )(4,549,289)(281,081)3,823 (277,259)
895
896 930 Misc General Expenses
897 PTO S 199,137 190,837 8,300 196,698 204,998
898 GUST GN
899 P SG
900 LABOR SO 7,144,809 6,729,174 415,635 1,144,054 1,559,690
901 82 7,343,946 6,920,011 423,935 1,340,752 1,764,688
902
903 931 Rents
904 PTO S 1,151,114 1,150,250 864 864
905 PTO SO 5,569,240 5,245,260 323,980 323,980
906 82 6,720,353 6,395,510 324,844 324,844
907
908 935 Maintenance of General Plant
909 G S 177,382 168,620 8,762 (125)8,637
910 CUST eN 102,903 98,924 3,979 3,979
911 G SO 21,237,887 20,002,414 1,235,473 4,641 1,240,114
912 62 21,518,172 20,269,959 1,248,213 4,516 1,252,730
913
914 Total Administrative &General Expense B2 188,278,570 177,828,551 10,450,018 (334,294)10,115,725
915
916 Summary ofA&G Expense by Factor
917 S 25,115,330 24,164,681 950,649 196,736 1,147,385
918 SO 157,853,937 148,671,091 9,182,846 (531,029)8,651,816
919 58 5,027,257 4,721,639 305,618 305,618
920 eN 282,046 271,141 10,905 10,905
921 Total A&G Expense by Factor 188,278,570 177,828,551 10,450,018 (334,294)10,115,725
922
923 Total O&M Expense B2 2,922,310,014 2,747,186,647 175,123,366 8,549,704 183,673,071
ROLLED-IN Page 11.15
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
924 403SP Steam Depreciation
925 p 5G 20,569,002 19,318,566 1,250,436 1,250,436
926 P SG 23,558,709 22,126,522 1,432,187 1,432,187
927 P SG 90,888,641 85,363,317 5,525,324 5,559,748 11,085,073
928 P SG 7,938,132 7,455,555 482,577 482,577
929 83 142,954,484 134,263,961 8,690,523 5,559,748 14,250,272
930
931 403NP Nuclear Depreciation
932 P SG
933 63
934
935 403HP Hydro Depreciation
936 p 5G 3,387,944 3,181,983 205,961 205,961
937 P SG 978,301 918,828 59,473 59,473
938 P SG 15,071,419 14,155,194 916,225 651,672 1,567,898
939 P 5G 3,475,757 3,264,458 211,299 211,299
940 63 22,913,421 21,520,462 1,392,958 651,672 2,044,631
941
942 4030P Other Production Depreciation
943 P SG 55,756 52,367 3,390 3,390
944 P SG 32,058,827 30,109,899 1,948,928 (436,756)1,512,172
945 P 5G 2,671,671 2,509,254 162,417 162,417
946 P 5G 80,941,962 76,021,319 4,920,643 4,920,643
947 B3 115,728,217 108,692,839 7,035,378 (436,756)6,598,621
948
949 403TP Transmission Depredation
950 T 5G 10,871,929 10,211,000 660,929 660,929
951 T SG 12,410,658 11,656,186 754,472 754,472
952 T 5G 63,527,251 59,665,287 3,861,964 463,174 4,325,138
953 83 86,809,838 81,532,474 5,277,365 463,174 5,740,538
954
955
956
957 403 Distribution Depreciation
958 360 Land &Land Righto DPW 5 378,528 359,893 18,634 18,634
959 361 Structures DPW 5 1,425,264 1,391,950 33,315 33,315
960 362 Station Equipment DPW S 19,642,039 18,975,206 666,833 666,833
961 363 StorageBattery Eql DPW 5
962 364 Poles &Towers DPW S 37,020,057 34,617,285 2,402,772 (891,727)1,511,045
963 365 OH Conductors DPW S 20,204,652 19,216,779 987,872 987,872
964 366 UG Conduit DPW S 8,300,222 8,126,659 173,563 173,563
965 367 UG Conductor DPW S 18,358,714 17,857,927 500,787 500,787
966 368 Line Trans DPW S 29,202,319 27,655,882 1,546,437 1,546,437
967 369 Services DPW S 12,531,165 11,939,892 591,273 591,273
968 370 Meters DPW 5 6,117,102 5,685,197 431,905 431,905
969 371 inst CustPrem DPW S 485,256 477,532 7,724 7,724
970 372 Leased Property DPW 5
971 373 Street Lighting DPW S 2,168,000 2,138,358 29,642 29,642
972 83 155,833,317 148,442,560 7,390,758 (891,727)6,499,031
973
974 403GP General Depreciation
975 G-SITUS S 13,966,105 13,149,770 816,335 28,239 844,574
976 PT SG 121,358 113,981 7,378 7,378
977 PT SG 138,956 130,508 8,447 8,447
978 P 5E 17,566 16,455 1,111 146 1,257
979 CUST CN 1,730,766 1,663,848 66,918 (134)66,784
980 G-SG SG 7,020,143 6,593,373 426,770 12,781 439,551
981 PTO SO 14,695,360 13,840,486 854,874 1,631 856,505
982 G-SG SG 6,070 5,701 369 369
983 G-SG 5G 133,530 125,413 8,118 8,118
984 83 37,829,853 35,639,533 2,190,320 42,663 2,232,983
985
986 403GVO General Vehicles
987 G-SG SG
988 63
989
990 403MP Mining Depreciation
991 p SE
992 83
993
ROLLED-IN Page 11,16
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
994 403EP Experimental Plant Depreciation
995 P SG
996 P SG
997 83
998 4031 ARO Depreciation
999 P S
1000 83
1001
1002
1003 Total Depreciation Expense 83 562,069,131 530,091,829 31,977,302 5,388,775 37,366,076
1004
1005 Summary S 169,799A22 161,592,330 8,207,093 (863,487)7,343,605
1006 DGP
1007 DGU
1008 5G 375,826,017 352,978,711 22,847,306 6,250,619 29,097,925
1009 SO 14,695,360 13,840,486 854,874 1,631 856,505
1010 eN 1,730,766 1,663,848 66,918 (134)66,784
1011 SE 17,566 16A55 1,111 146 1,257
1012 SSGCH
1013 SSGCT
1014 Total Depreciation Expense By Factor 562,069,131 530,091,829 31,977,302 5,388,775 37,366,076
1015
1016 404GP Amort of LT Plant ~Leasehold Improvements
1017 I~SITUS S 793,037 793,037
1018 l-SG 5G
1019 PTD SO 1,288,007 1,213,080 74,927 74,927
1020 P 5G
1021 CUST CN 276,318 265,634 10,684 10,684
1022 P SG
1023 B4 2,357,362 2,271,751 85,611 85,611
1024
1025 404SP Amort of LT Plant -Cap Lease Steam
1026 P 5G
1027 P 5G
1028 B4
1029
1030 4041P Amort ofLT Plant ~Intangible Plant
1031 I-SITUS S (1,357,442)(1,378,305)20,864 500,189 521,052
1032 P 5E 56,593 53,014 3,579 3,579
1033 I-SG 5G 10,676,768 10,027,703 649,065 93,640 742,705
1034 PTD SO 15,748,698 14,832,548 916,150 5,781 921,931
1035 CUST CN 6,100,808 5,864,927 235,881 235,881
1036 1-5G 5G 9,973,817 9,367,486 606,331 606,331
1037 I-SG SG 307,786 289,075 18,711 18,711
1038 P SG
1039 I-SG 5G
1040 1-8G 5G 168,634 158,382 10,252 10,252
1041 P 5G 16,520 15,516 1,004 1,004
1042 B4 41,692,182 39~230,346 2,461,836 599,610 3,061,446
1043
1044 404MP Amort of LT Plant -Mining Plant
1045 P SE
1046 B4
1047
1048 4040P Amort of LT Plant -Other Plant
1049 p 5G
1050 B4
1051
1052
1053 404HP Amortization of Other Electric Plant
1054 p 5G 267,621 251,351 16,269 16,269
1055 P 5G 32,879 30,880 1,999 1,999
1056 P 5G
1057 B4 300,499 282,231 18,268 18,268
1058
1059 Total Amortization of Limited Term Plant B4 44,350,044 41,784,328 2,565,715 599,610 3,165,325
1060
1061
1062 405 Amortization of Other Electric Plant
1063 GP 5
1064
1065 B4
1066
ROLLED..IN Page 11.17
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1067 406 Amortization of Plant Acquisition Adj
1068 P S
1069 P 5G
1070 P SG
1071 P SG 5,523,970 5,188,155 335,814 (20,118)315,697
1072 P SO
1073 64 5,523,970 5,188,155 335,814 (20,118)315,697
1074 407 Amort of Prop Losses,Unrec Plant,etc
1075 DPW S 508,424 508,424 239,514 239,514
1076 GP SO
1077 P SG-P
1078 P SE
1079 P SG
1080 P TROJP
1081 84 508,424 508,424 239,514 239,514
1082
1083 Total Amortization Expense 84 50,382,438 47,480,908 2,901,530 819,006 3,720,535
1084
1085
1086
1087 Summary of Amortization Expense by Factor
1088 S (55,980)(76,844)20,864 739,702 760,566
1089 SE 56,593 53,014 3,579 3,579
1090 TROJP
1091 OGP
1092 DGU
1093 SO 17,036,705 16,045,628 991,077 5,781 996,858
1094 SSGCT
1095 SSGCH
1096 SG-P
1097 CN 6,377,126 6,130,561 246,565 246,565
1098 5G 26,967,993 25,328,549 1,639,445 73,522 1,712,967
1099 Total Amortization Expense by Factor 50,382,438 47,480,908 2,901,530 819,006 3,720,535
1100 408 Taxes Other Than Income
1101 DMSC S 31,141,540 31,141,540
1102 GP GPS 118,191,940 111,316,332 6,875,608 359,541 7,235,149
1103 GP SO 9,321,233 8,778,988 542,245 542,245
1104 P SE 837,955 784,961 52,993 52,993
1105 P SG 1,390,284 1,305,766 84,518 21,522 106,040
1106 DMSC OPRV-1D
1107 GP EXCTAX
1108 GP 5G
1109
1110
1111
1112 Total Taxes OtherThan Income 85 160,882,952 153,327,587 7,555,365 381,063 7,936,427
1113
1114
1115 41140 Deferred Investment Tax Credit -Fed
1116 PTO OGU (1,851,300)(1,635,083)(216,217)4,579 (211,638)
1117
1118 67 (1,851,300)(1,635,083)(216,217)4,579 _(2}1,638)
1119
1120 41141 Deferred Investment Tax Credit -Idaho
1121 PTO DGU
1122
1123 B7
1124
1125 Total Deferred ITC B7 (1,851,300)(1,635,083)(216,217)4,579 (211,638)
1126
ROLLED-IN Page 11.18
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1127
1128 427 Interest on Long-Term Debt
1129 GP S 143,415 143,415
1130 GP SNP 355,713,688 335,126,685 20,587,004 20,587,004
1131 B6 355,713,688 335,126,685 20,587,004 143,415 20,730,419
1132
1133 428 Amortization of Debt Disc &Exp
1134 GP SNP 5,633,320 5,307,291 326,030 326,030
1135 B6 5,633,320 5,307,291 326,030 326,030
1136
1137 429 Amortization of Premium on Debt
1138 GP SNP (8,949)(8,431)(518)(518)
1139 B6 (8,949)(8,431)(518)(518)
1140
1141 431 Other Interest Expense
1142 NUTIL OTH
1143 GP SO
1144 GP SNP 12,226,166 11,518,574 707,592 707,592
1145 B6 12,226,166 11,518,574 707,592 707,592
1146
1147 432 AFUDC -Borrowed
1148 GP SNP (28,756,114)(27,091,848)(1,664,266)(1,664,266)
1149 (28,756,114)(27,091,848)(1,664,266)(1,664,266)
1150
1151 Total Elec.Interest Deductions for Tax B6 344,808,112 324,852,270 19,955,841 143,415 20,099,256
1152
1153 Non-Utility Portion of Interest
1154 427 NUTIL NUTIL
1155 428 NUTIL NUTIL
1156 429 NUTIL NUTIL
1157 431 NUTIL NUTIL
1158
1159 Total Non-utility Interest
1160
1161 Tota!Interest Deductions for Tax B6 344,808,112 324,852,270 19,955,841 143,415 20,099,256
1162
1163
1164 419 Interest &Dividends
1165 GP S
1166 GP SNP (58,494,261)(55,108,894)(3,385,368)(3,385,368)
1167 Total Operating Deductions for Tax B6 (58,494,261)(55,108,894)(3,385,368)(3,385,368)
1168
1169
1170 41010 Deferred Income Tax -Federal-DR
1171 GP S 18,356,995 18,328,309 28,686 (1,680,199)(1,651,513)
1172 P TROJO
1173 PT SG 43,904 41,235 2,669 2,669
1174 LABOR SO (4,450,454)(4,191,557)(258,897)801,341 542,444
1175 GP SNP 32,775,392 30,878,509 1,896,883 1,896,883
1176 p SE 12,316,369 11,537,465 778,904 318,974 1,097,878
1177 PT SG 52,332,357 49,150,956 3,181,401 7,095,165 10,276,567
1178 P SGCT
1179 GP GPS 33,580,270 31,626,797 1,953,473 1,953,473
1180 TAXDEPR TAXDEPR 484,085,681 457,816,575 26,269,106 26,269,106
1181 CUST BADDEST
1182 CUST SCHMOEXP
1183 p 1ST
1184 DPW SNPD (1,181,491)(1,126,158)(55,333)(55,333)
1185 B7 627,859,023 594,062,131 33,796,892 6,535,282 40,332,174
1186
ROLLED-IN Page 11.19
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1187
1188
1189 41110 Deferred Income Tax -Federal-CR
1190 GP S (18,857,317)(17,827,294)(1,030,023)(69,050)(1,099,073)
1191 P SE (6,020,350)(5,639,615)(380,735)(52)(380,787)
1192 P SG (538,368)(505,639)(32,729)(32,729)
1193 GP SNP (20,074,205)(18,912,406)(1,161,799)(1,161,799)
1194 PT SG (122,942)(115,468)(7,474)(183,793)(191,267)
1195 DPW CIAC (15,956,950)(15,209,636)(747,314)(747,314)
1196 LABOR SO (12,253,935)(11,541,086)(712,849)70,443 (642,406)
1197 PT SNPD (39,873)(38,006)(1,867)(1,867)
1198 CUST TAXDEPR
1199 P SGCT (425,972)(399,976)(25,996)(25,996)
1200 BOOKDEPR SCHMDEXP (245,769,666)(231,787,310)(13,982,356)(13,982,356)
1201 P TROJD 37,781 35,468 2,313 (2,313)(0)
1202 CUST SADDEBT 1,299,288 1,231,451 67,837 67,837
1203 GP GPS 1,439,516 1,355,775 83,741 83,741
1204
1205 B7 (317,282,993)(299,353,743)(17,929,250)(184,765)(18,114,014)
1206
1207 Total Deferred Income Taxes B7 310,576,030 294,708,387 15,867,643 6,350,517 22,218,160
1208 SCHMAF Additions -Flow Through
1209 SCHMAF S
1210 SCHMAF SNP
1211 SCHMAF SO
1212 SCHMAF SE
1213 SCHMAF TROJP
1214 SCHMAF SG
1215 66
1216
1217 SCHMAP Additions ~Permanent
1218 P S 3,419 3,419
1219 P SE (2,987,795)(2,798,843)(188,952)(188,952)
1220 LABOR SNP
1221 SCHMAP-SO SO 716,570 674,885 41,685 41,685
1222 SCHMAP SG
1223 BOOKDEPR SCHMDEXP
1224 86 (2,267,806)(2,120,539)(147,267)(147,267)
1225
1226 SCHMAT Additions -Temporary
1227 SCHMAT-SITUS S 32,597,224 32,464,591 132,633 4,598,724 4,731,357
1228 P SG
1229 DPW CIAC 42,046,191 40,077,036 1,969,155 1,969,155
1230 SCHMAT-SNP SNP 52,895,059 49,833,746 3,061,313 3,061,313
1231 P TROJO (99,553)(93,457)(6,096)6,096
1232 P SGCT 1,122,425 1,053,927 68,498 68,498
1233 SCHMAT-SE SE 15,863,483 14,860,255 1,003,228 12,686 1,015,914
1234 P SG 323,951 304,257 19,694 889,854 909,547
1235 CUST CN
1236 SCHMAT-SO SO 32,288,836 30,410,496 1,878,340 (179,883)1,698,457
1237 SCHMAT-SNP SNPD 105,064 100,144 4,920 4,920
1238 DPW BADDEST (3,423,593)(3,244,844)(178,749)(178,749)
1239 SCHMAT-GPS GPS (3,793,091)(3,572,435)(220,656)(220,656)
1240 BOOKDEPR SCHMDEXP 647,597,336 610,754,154 36,843,182 36,843,182
1241 B6 817,523,332 772,947,870 44,575,462 5,327,476 49,902,938
1242
1243 TOTAL SCHEDULE - M ADDITIONS B6 815,255,526 770,827,331 44,428,195 5,327,476 49,755,671
1244
ROLLED·IN Page 11.20
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1245 SCHMDF Deductions -Flow Through
1246 SCHMDF S
1247 SCHMDF DGP
1248 SCHMDF DGU
1249 B6
1250 SCHMDP Deductions -Permanent
1251 SCHMDP S
1252 P SE 467,435 437,874 29,561 29,561
1253 PTD SNP 381,063 359,009 22,054 22,054
1254 BOOKDEPR SCHMDEXP (49,253)(46,451)(2,802)(2,802)
1255 P SG
1256 SCHMDP-SO SO (983,866)(926,632)(57,234)(117,644)(174,878)
1257 B6 (184,621)(176,200)(8,421)(117,644)(126,065)
1258
1259 SCHMDT Deductions -Temporary
1260 GP S 48,370,257 48,294,669 75,588 (10,505)65,083
1261 DPW SADDEBT
1262 SCHMDT-SNP SNP 86,362,392 81,364,151 4,998,241 4,998,241
1263 SCHMDT eN
1264 SCHMDT 5G 115,687 108,654 7,033 7,033
1265 CUST DGP
1266 P SE 32,453,347 30,400,954 2,052,393 853,039 2,905,432
1267 SCHMDT-SG SG 137,894,540 129,511,622 8,382,918 19,101,160 27,484,078
1268 SCHMDT-GPS GPS 88,483,229 83,335,873 5,147,356 5,147,356
1269 SCHMDT-SO SO (11,726,842)(11,044,656)(682,186)2,117,246 1,435,060
1270 TAXDEPR TAXDEPR 1,275,554,480 1,206,335,998 69,218,482 69,218,482
1271 DPW SNPD (3,113,202)(2,967,401)(145,801)(145,801)
1272 B6 1,654,393,888 1,565,339,864 89,054,024 22,060,940 111,114,964
1273
1274 TOTAL SCHEDULE -M DEDUCTIONS B6 1,654,209,267 1,565,163,664 89,045,603 21,943,296 110,988,899
1275
1276 TOTAL SCHEDULE ..M ADJUSTMENTS 86 (838,953,741)(794,336,333)(44,617,408)(16,615,821 )(61,233,229)
1277
1278
1279
1280 40911 State Income Taxes
1281 1ST 1,336,977 697,595 639,382 (1,282,127)(642,744)
1282 1ST SE
1283 PTC P SG
1284 1ST IBT
1285 Total State Tax Expense 1,336,977 697,595 639,382 (1,282,127)(642,744)
1286
1287
1288 Calculation of Taxable Income:
1289 Operating Revenues 4,849,485,758 4,556,705,646 292,780,112 3,167,337 295,947,449
1290 Operating Deductions:
1291 o &M Expenses 2,922,310,014 2,747,186,647 175,123,366 8,549,704 183,673,071
1292 Depreciation Expense 562,069,131 530,091,829 31,977,302 5,388,775 37,366,076
1293 Amortization Expense 50,382,438 47,480,908 2,901,530 819,006 3,720,535
1294 Taxes Other Than Income 160,882,952 153,327,587 7,555,365 381,063 7,936,427
1295 Interest &Dividends (AFUDC-Equity)(58,494,261 )(55,108,894)(3,385,368)(3,385,368)
1296 Misc Revenue &Expense (875,206)(826,563)(4~,643)(489,773)(538,416)
1297 Total Operating Deductions -- -------3,636,275,067 3,422,151,515 214,123,552 14r648,774 228,772,326
1298 Other Deductions:
1299 Interest Deductions 344,808,112 324,852,270 19,955,841 143,415 20,099,256
1300 Interest on PCRBS
1301 Schedule MAdjustments (838,953,741)(794,336,333)(44,617,408)(16,615,821)(61,233,229)
1302
1303 Income Before State Taxes 29,448,838 15,365,528 14,083,310 (28,240,673)(14,157,363)
1304
1305 State Income Taxes 1,336,977 697,595 639,382 (1,282,127)(642,744)
1306
1307 Total Taxable Income 28,111,861 14,667,933 13,443,928 (26,958,547)(13,514,618)
1308
1309 Tax Rate 35.0%35.0%35.0%35.0%35.0%
1310
1311 Federal Income Tax -Calculated 9,839,151 5,133,777 4,705,375 (9,435,491)(4,730,116)
1312
1313 Adjustments to Calculated Tax:
1314 40910 PMI P SE (17,240)(16,150)(1,090)(1,090)
1315 40910 PTe P SG (65,383,088)(61,408,304)(3,974,784)(425,830)(4,400,614)
1316 40910 P SO (3,419)(3,220)(199)(199)
1317 40910 IRSSettle LABOR S
1318 Federal Income Tax Expense (55,564,596)(56,293,897)729,301 (9,861,321)(9,132,020)
1319
1320 Total Operating Expenses 3,949,266,440 3,714,737,411 234,529,029 9,860,423 244,389,452
ROLLED-IN Page 11.21
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1321 310 Land and Land Rights
1322 P SG 2,328,228 2,186,690 141,538 141,538
1323 P SG 34,798,446 32,682,970 2,115,475 2,115,475
1324 P SG 53,412,245 50,165,195 3,247,050 3,247,050
1325 P S
1326 P SG 2,625,238 2,465,644 159,594 159,594
1327 B8 93,164,157 87,500,499 5,663,658 5,663,658
1328
1329 311 Structures and Improvements
1330 p SG 233,198,705 219,022,033 14,176,672 14,176,672
1331 P SG 323,980,301 304,284,812 19,695,489 19,695,489
1332 P 5G 385,711,320 362,263,065 23,448,256 23,448,256
1333 P SG 61,017,735 57,308,330 3,709,405 3,709,405
1334 B8 1,003,908,061 942,878,240 61,029,821 61,029,821
1335
1336 312 BoHer Plant Equipment
1337 P 5G 613,107,807 575,835,610 37,272,198 37,272,198
1338 P SG 559,505,662 525,492,058 34,013,603 34,013,603
1339 P SG 2,591,194,178 2,433,669,677 157,524,501 2,820,868 160,345,369
1340 P SG 326,405,208 306,562,303 19,842,904 19,842,904
1341 B8 4,090,212,855 3,841,559,649 248,653,206 2,820,868 251,474,074
1342
1343 314 Turbogenerator Units
1344 p SG 120,872,444 113,524,337 7,348,107 7,348,107
1345 P SG 133,797,205 125,663,373 8,133,832 8,133,832
1346 P SG 645,848,503 606,585,925 39,262,578 (482,047)38,780,531
1347 P SG 66,335,106 62,302,446 4,032,660 4,032,660
1348 88 966,853,258 908,076,081 58,777,176 (482,047)58,295,129
1349
1350 315 Accessory Electric Equipment
1351 p SG 86,467,209 81,210,674 5,256,535 5,256,535
1352 P SG 136,888,788 128,567,012 8,321,776 8,321,776
1353 P SG 184,810,961 173,575,888 11,235,072 11,235,072
1354 P SG 67,285,173 63,194,757 4,090,416 4,090,416
1355 88 475,452,132 446,548,331 28,903,801 28,903,801
1356
1357
1358
1359 316 Mise Power Plant Equipment
1360 p SG 4,560,315 4,283,083 277,232 277,232
1361 P SG 5,085,197 4,776,056 309,141 309,141
1362 P SG 20,483,951 19,238,686 1,245,265 1,245,265
1363 P 5G 4,155,009 3,902,416 252,592 252,592
1364 B8 34,284,471 32,200,241 2,084,230 2,084,230
1365
1366 317 Steam Plant ARO
1367 P S
1368 B8
1369
1370 SP Unclassified Steam Plant -Account 300
1371 P SG 328,319 308,360 19,959 19,959
1372 B8 328,319 308,360 19,959 19,959
1373
1374
1375 Total Steam Production Plant B8 6,664,203,252 6,259,071,401 405,131,851 2,338,821 407,470,672
1376
1377
1378 Summary of Steam Production Plant by Factor
1379 S
1380 DGP
1381 DGU
1382 SG 6,664,203,252 6,259,071,401 405,131,851 2,338,821 407,470,672
1383 SSGCH
1384 Total Steam Production Plant by Factor 6,664,203,252 6,259,071,401 405,131,851 2,338,821 407,470,672
1385 320 Land and Land Rights
1386 P SG
1387 P SG
1388 B8
1389
1390 321 Structures and Improvements
1391 p SG
1392 P SG 88
1393
ROLLED-IN Page 11.22
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1394
1395 322 Reactor Plant Equipment
1396 P 5G
1397 P SG
1398 B8
1399
1400 323 Turbogenerator Units
1401 p 5G
1402 P 5G
1403 B8
1404
1405 324 Land and Land Rights
1406 P SG
1407 P SG
1408 68
1409
1410 325 Misc.Power Plant Equipment
1411 p SG
1412 p SG
1413 B8
1414
1415
1416 NP Unclassified Nuclear Plant -Acct 300
1417 P 5G
1418 B8
1419
1420
1421 Total Nuclear Production Plant B8
1422
1423
1424
1425 Summary of Nuclear Production Plant by Factor
1426 DGP
1427 DGU
1428 SG
1429
1430 Total Nuclear Plant by Factor
1431
1432 330 Land and Land Rights
1433 P SG 10,397,455 9,765,370 632,085 632,085
1434 P SG 5,274,455 4,953,809 320,646 320,646
1435 P SG 15,044,980 14,130,362 914,618 914,618
1436 P SG 672,873 631,968 40,905 40,905
1437 B8 31,389,764 29,481,510 1,908,254 1,908,254
1438
1439 331 Structures and Improvements
1440 p SG 20,209,800 18,981,201 1,228,599 1,228,599
1441 P SG 5,241,468 4,922,827 318,641 318,641
1442 P SG 147,296,167 138,341,703 8,954,464 8,954,464
1443 P SG 8,749,361 8,217,468 531,893 531,893
1444 B8 181,496,795 170,463,198 11,033,597 11,033,597
1445
1446 332 Reservoirs,Dams &Waterways
1447 p SG 147,828,211 138,841,402 8,986,808 8,986,808
1448 P SG 19,283,589 18,111,296 1,172,293 1,172,293
1449 P 5G 219,115,759 205,795,221 13,320,538 3,314,615 16,635,153
1450 P S8 70,335,278 66,059,439 4,275,839 4,275,839
1451 B8 456,562,837 428,807,359 27,755,478 3,314,615 31,070,093
1452
1453 333 Water Wheel,Turbines,&Generators
1454 P 5G 30,070,051 28,242,026 1,828,026 1,828,026
1455 P 58 8,438,112 7,925,140 512,972 512,972
1456 P SG 51,126,416 48,018,327 3,108,089 3,108,089
1457 P SG 30,524,214 28,668,578 1,855,635 1,855,635
1458 68 120,158,793 112,854,071 7,304,722 7,304,722
1459
1460 334 Accessory Electric Equipment
1461 p SG 4,090,431 3,841,764 248,666 248,666
1462 P 5G 3,494,026 3,281,616 212,410 212,410
1463 P 5G 59,502,629 55,885,331 3,617,298 3,617,298
1464 P SG 7,686,615 7,219,329 467,287 467,287
1465 B8 74,773,701 70,228,040 4,545,661 4,545,661
1466
ROLLED-IN Page 11.23
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1467
1468
1469 335 Misc.Power Plant Equipment
1470 P SG 1,142,565 1,073,106 69A59 69,459
1471 P SG 157,719 148,131 9,588 9,588
1472 P SG 1,045,486 981,929 63,557 63,557
1473 P SG 12,582 11,817 765 765
1474 B8 2,358,351 2,214,982 143,369 143,369
1475
1476 336 Roads,Railroads &Bridges
1477 P 5G 4,578,300 4,299,975 278,325 278,325
1478 P SG 822,766 772,748 50,018 50,018
1479 P SG 11,489,059 10,790,613 698,446 698,446
1480 P 5G 745,502 700,181 45,321 45,321
1481 B8 17,635,627 16,563,518 1,072,109 1,072,109
1482
1483 337 Hydro Plant ARO
1484 P S
1485 B8
1486
1487 HP Unclassified Hydro Plant -Acet 300
1488 P S
1489 P SG
1490 P SG
1491 P SG
1492 B8
1493
1494 Total Hydraulic Production Plant 88 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1495
1496 Summary of Hydraulic Plant by Factor
1497 S
1498 5G 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1499 DGP
1500 DGU
1501 Total Hydraulic Plant by Factor 884,375,868 830,612,677 53,763,191 3,314,615 57,077,806
1502
1503 340 Land and Land Rights
1504 P S 74,986 74,986
1505 P SG 23,625,601 22,189,348 1,436,253 1,436,253
1506 P SG 5,395,985 5,067,951 328,034 328,034
1507 P 5G
1508 B8 29,096,571 27,332,284 1,764,287 1,764,287
1509
1510 341 Structures and Improvements
1511 p SG 108,232,512 101,652,815 6,579,697 6,579,697
1512 P SG 163,512 153,572 9,940 9,940
1513 P SG 51,457,198 48,329,000 3,128,198 3,128,198
1514 P SG 4,273,000 4,013,235 259,765 259,765
1515 68 164,126,222 154,148,621 9,977,601 9,977,601
1516
1517 342 Fuel Holders,Producers &Accessories
1518 p SG 8,424,526 7,912,381 512,146 512,146
1519 P SG
1520 p SG 2,376,597 2,232,118 144,479 144,479
1521 B8 10,801,123 10,144,499 656,625 656,625
1522
1523 343 Prime Movers
1524 p S
1525 P SG 242,141 227,421 14,720 14,720
1526 P SG 1,780,776,172 1,672,518,797 108,257,374 108,257,374
1527 P 5G 676,097,766 634,996,267 41,101,498 289,591 41,391,089
1528 P SG 55,048,669 51,702,137 3,346,532 3,346,532
1529 68 2,512,164,748 2,359,444,623 152,720,125 289,591 153,009,716
1530
1531 344 Generators
1532 p S
1533 P 5G 53,760,947 50,492,699 3,268,248 3,268,248
1534 P SG 283,551,977 266,314,217 17,237,760 17,237,760
1535 P SG 15,956,418 14,986,392 970,026 970,026
1536 68 353,269,342 331,793,307 21,476,035 21,476,035
ROLLED~IN Page 11.24
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1537
1538 345 Accessory Electric Plant
1539 P SG 135,236,394 127,015,070 8,221,323 8,221,323
1540 P SG 111,036,773 104,286,598 6,750,174 6,750,174
1541 P 5G 134,213 126,054 8,159 8,159
1542 P 5G 3,002,436 2,819,912 182,525 182,525
1543 B8 249,409,816 234,247,634 15,162,182 15,162,182
1544
1545
1546
1547 346 Mise,Power Plant Equipment
1548 P 5G 9,886,428 9,285,410 601,018 601,018
1549 P 5G 2,530,728 2,376,880 153,849 153,849
1550 P SG 11,813 11,095 718 718
1551 B8 12,428,970 11,673,385 755,585 755,585
1552
1553 347 Other Production ARO
1554 p 5
1555 B8
1556
1557 OP Unclassified Other Prod Plant-Acct 102
1558 P S
1559 P 5G 124,000 116,462 7,538 7,538
1560 124,000 116,462 7,538 7,538
1561
1562 Total Other Production Plant B8 3,331,420,792 3,128,900,815 202,519,977 289,591 202,809,568
1563
1564 Summary of Other Production Plant by Factor
1565 5 74,986 74,986
1566 DGU
1567 5G 3,331,345,806 3,128,825,829 202,519,977 289,591 202,809,568
1568 SSGCT
1569 Total of Other Production Plant by Factor 3,331,420,792 3,128,900,815 202,519,977 289,591 202,809,568
1570
1571 Experimental Plant
1572 103 Experimental Plant
1573 P 5G
1574 Total Experimental Production Plant 88
1575
1576 Total Production Plant B8 10,879,999,912 10,218,584,893 661,415,019 5,943,027 667,358,046
1577 350 Land and Land Rights
1578 T 5G 21,071,938 19,790,928 1,281,010 1,281,010
1579 T SG 48,349,262 45,410,002 2,939,260 2,939,260
1580 T 5G 128,683,816 120,860,839 7,822,978 7,822,978
1581 68 198,105,016 186,061,768 12,043,248 12,043,248
1582
1583 352 Structures and Improvements
1584 T S
1585 T SG 7,404,257 6,954,135 450,121 450,121
1586 T 5G 18,087,550 16,987,967 1,099,583 1,099,583
1587 T 5G 144,954,456 136,142,350 8,812,106 8,812,106
1588 B8 170,446,262 160,084,452 10,361,810 10,361,810
1589
1590 353 Station Equipment
1591 T SG 119,096,366 111,856,231 7,240,135 7,240,135
1592 T SG 177,915,816 167,099,915 10,815,901 10,815,901
1593 T SG 1,437,627,990 1,350,231,362 87,396,627 (69,950)87,326,678
1594 B8 1,734,640,172 1,629,187,509 105,452,664 (69,950)105,382,714
1595
1596 354 Towers and Fixtures
1597 T SG 155,435,933 145,986,634 9,449,299 9,449,299
1598 T SG 133,295,143 125,191,833 8,103,310 8,103,310
1599 T 5G 699,086,496 656,587,461 42,499,035 42,499,035
1600 B8 987,817,572 927,765,928 60,051,644 60,051,644
1601
1602 355 Poles and Fixtures
1603 T SG 65,616,028 61,627,083 3,988,945 3,988,945
1604 T 5G 115,628,258 108,598,957 7,029,301 7,029,301
1605 T SG 490,116,867 460,321,564 29,795,303 29,072,333 58,867,636
1606 68 671,361,153 630,547,604 40,813,549 29,072,333 69,885,883
1607
ROLLED..IN Page 11.25
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1608 356 Clearing and Grading
1609 T SG 182,088,648 171,019,071 11,069,577 11,069,577
1610 T 5G 157,181,796 147,626,363 9,555,434 9,555,434
1611 T 5G 570,977,716 536,266,701 34,711,015 34,711,015
1612 88 910,248,160 854,912,135 55,336,026 55,336,026
1613
1614 357 Underground Conduit
1615 T 5G 6,371 5,984 387 387
1616 T 5G 91,651 86,079 5,572 5,572
1617 T 5G 3,214,821 3,019,385 195,436 195,436
1618 88 3,312,843 3,111,448 201,395 201,395
1619
1620 358 Underground Conductors
1621 T SG
1622 T SG 1,087,552 1,021,437 66,115 66,115
1623 T SG 6,401,626 6,012,457 389,169 389,169
1624 B8 7,489,179 7,033,895 455,284 455,284
1625
1626 359 Roads and Trails
1627 T SG 1,863,032 1,749,774 113,258 113,258
1628 T SG 440,513 413,733 26,780 26,780
1629 T SG 9,283,137 8,718,794 564,343 564,343
1630 B8 11,586,681 10,882,301 704,380 704,380
1631
1632 TP Unclassified Trans Plant -Acct 300
1633 T SG 34,038,347 31,969,080 2,069,267 2,069,267
1634 88 34,038,347 31,969,080 2,069,267 2,069,267
1635
1636 TSO Unclassified Trans Sub Plant -Acct 300
1637 T SG
1638 88
1639
1640 Total Transmission Plant 88 4,729,045,387 4,441,556,120 287,489,267 29,002,384 316,491,651
1641 Summary of Transmission Plant by Factor
1642 DGP
1643 DGU
1644 SG 4,729,045,387 4,441,556,120 287,489,267 29,002,384 316,491,651
1645 Total Transmission Plant by Factor 4,729,045,387 4,441,556,120 287,489,267 29,002,384 316,491,651
1646 360 Land and Land Rights
1647 DPW S 59,625,027 58,196,452 1,428,574 1,428,574
1648 88 59,625,027 58,196,452 1,428,574 1,428,574
1649
1650 361 Structures and Improvements
1651 DPW S 89,051,912 86,881,160 2,170,752 2,170,752
1652 88 89,051,912 86,881,160 2,170,752 2,170,752
1653
1654 362 Station Equipment
1655 DPW S 883,881,443 854,841,185 29,040,258 29,040,258
1656 88 883,881,443 854,841,185 29,040,258 29,040,258
1657
1658 363 Storage Battery EqUipment
1659 DPW S
1660 88
1661
1662 364 Poles,Towers &Fixtures
1663 DPW S 1,014,220,091 941,734,011 72,486,080 72,486,080
1664 B8 1,014,220,091 941,734,011 72,486,080 72,486,080
1665
1666 365 Overhead Conductors
1667 DPW S 678,140,401 643,187,479 34,952,923 34,952,923
1668 88 678,140,401 643,187,479 34,952,923 34,952,923
1669
ROLLED·IN Page 11.26
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1670 366 Underground Conduit
1671 DPW S 321,559,153 313,167,852 8,391,301 8,391,301
1672 B8 321,559,153 313,167,852 8,391,301 8,391,301
1673
1674
1675
1676
1677 367 Underground Conductors
1678 DPW S 756,990,737 731,893,094 25,097,643 25,097,643
1679 B8 756,990,737 731,893,094 25,097,643 25,097,643
1680
1681 368 Line Transformers
1682 DPW S 1,161,224,523 1,089,859,204 71,365,319 71,365,319
1683 B8 1,161,224,523 1,089,859,204 71,365,319 71,365,319
1684
1685 369 Services
1686 DPW S 628,986,472 597,202,059 31,784,412 31,784,412
1687 B8 628,986,472 597,202,059 31,784,412 31,784,412
1688
1689 370 Meters
1690 DPW S 176,669,116 163,159,069 13,510,047 13,510,047
1691 B8 176,669,116 163,159,069 13,510,047 13,510,047
1692
1693 371 Installations on Customers'Premises
1694 DPW S 8,827,913 8,659,838 168,075 168,075
1695 B8 8,827,913 8,659,838 168,075 168,075
1696
1697 372 Leased Property
1698 DPW S
1699 B8
1700
1701 373 Street Lights
1702 DPW S 61,634,237 61,008,587 625,650 625,650
1703 B8 61,634,237 61,008,587 625,650 625,650
1704
1705 DP Unclassified Dist Plant -Acct 300
1706 DPW S 9,714,615 8,984,908 729,707 729,707
1707 B8 9,714,615 8,984,908 729,707 729,707
1708
1709 DSO Unclassified Dist Sub Plant -Acct 300
1710 DPW S
1711 B8
1712
1713
1714 Total Distribution Plant 68 5,850,525,640 5,558,774,898 291,750,742 291,750,742
1715
1716 Summary of Distribution Plant by Factor
1717 S 5,850,525,640 5,558,774,898 291,750,742 291,750,742
1718
1719 Total Distribution Plant by Factor 5,850,525,640 5,558,774,898 291,750,742 291,750,742
ROLLED..IN Page 11.27
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
AceT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1720 389 Land and Land Rights
1721 G-SITUS S 12,751,840 12,554,201 197,639 197,639
1722 CUST CN 1,128,506 1,084,873 43,632 43,632
1723 PT SG 332 312 20 20
1724 G-SG 5G 1,228 1,153 75 75
1725 PTD SO 5,596,700 5,271,123 325,577 325,577
1726 B8 19,478,606 18,911,662 566,943 566,943
1727
1728 390 Structures and Improvements
1729 G-SITUS S 115,690,548 105,440,824 10,249,725 10,249,725
1730 PT 5G 355,153 333,563 21,591 21,591
1731 PT SG 1,633,901 1,534,573 99,329 99,329
1732 CUST eN 11,383,458 10,943,328 440,129 440,129
1733 G-SG SG 5,276,993 4,956,193 320,800 320,800
1734 P SE 8,922 8,358 564 564
1735 PTO SO 92,617,544 87,229,698 5,387,846 5,387,846
1736 B8 226,966,519 210,446,536 16,519,983 16,519,983
1737
1738 391 Office Furniture &Equipment
1739 G-SITUS S 12,662,518 11,915,180 747,338 747,338
1740 PT SG
1741 PT SG 5,295 4,973 322 322
1742 CUST eN 8,546,335 8,215,900 330,435 330,435
1743 G-5G 5G 5,097,068 4,787,206 309,862 309,862
1744 P SE 63,869 59,829 4,039 4,039
1745 PTD SO 62,736,081 59,086,532 3,649,550 3,649,550
1746 G-SG SG 90,667 85,155 5,512 5,512
1747 G-SG SG
1748 B8 89,201,833 84,154,776 5,047,057 5,047,057
1749
1750 392 Transportation Equipment
1751 G-SITUS S 76,113,399 70,854,200 5,259,199 5,259,199
1752 PTD SO 6,856,101 6,457,261 398,840 398,840
1753 G-SG SG 18,579,007 17,449,548 1,129,459 1,129,459
1754 CUST CN
1755 PT 5G 709,424 666,297 43,127 43,127
1756 P SE 448,363 420,008 28,355 28,355
1757 PT SG 118,263 111,074 7,189 7,189
1758 G-SG SG 343,984 323,072 20,912 20,912
1759 PT 5G 44,655 41,940 2,715 2,715
1760 88 103,213,196 96,323,399 6,889,797 6,889,797
1761
1762 393 Stores Equipment
1763 G-5ITUS 5 8,942,175 8,514,224 427,951 427,951
1764 PT SG 69,750 65,510 4,240 4,240
1765 PT SG 144,970 136,157 8,813 8,813
1766 PTD SO 318,705 300,165 18,540 18,540
1767 G-SG SG 5,038,965 4,732,635 306,330 306,330
1768 PT SG 53,971 50,690 3,281 3,281
1769 88 14,568,536 13,799,380 769,155 769,155
ROLLED~IN Page 11.28
Year~End
FERC BUS UNADJUSTED RESULTS IDAHO
AceT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1770
1771 394 Tools,Shop &Garage Equipment
1772 G~SITUS S 33,384,078 31,471,231 1,912,847 1,912,847
1773 PT SG 1,077,687 1,012,172 65,515 65,515
1774 G-SG SG 21,893,149 20,562,216 1,330,934 1,330,934
1775 pro so 3,774,723 3,555,135 219,587 219,587
1776 P SE 5,617 5,262 355 355
1777 PT 5G 557,351 523,468 33,883 33,883
1778 G-SG 5G 1,879,361 1,765,110 114,251 114,251
1779 G-SG 5G 89,913 84,447 5,466 5,466
1780 88 62,661,880 58,979,043 3,682,837 3,682,837
1781
1782 395 Laboratory Equipment
1783 G-5ITUS S 24,805,074 23,408,729 1,396,344 1,396,344
1784 PT 5G 1,518 1,425 92 92
1785 PT 5G 5,371 5,044 326 326
1786 PTO SO 5,309,460 5,000,592 308,867 308,867
1787 P SE
1788 G-SG SG 6,650,543 6,246,242 404,301 404,301
1789 G-SG 5G 253,001 237,620 15,380 15,380
1790 G-SG SG 14,022 13,169 852 852
1791 88 37,038,986 34,912,822 2,126,165 2,126,165
1792
1793 396 Power Operated Equipment
1794 G-SITUS S 112,537,857 104,452,966 8,084,891 8,084,891
1795 PT 5G 949,077 891,381 57,697 57,697
1796 G-SG 5G 37,758,601 35,463,171 2,295,430 2,295,430
1797 pro so 1,170,218 1,102,143 68,075 68,075
1798 pr 5G 1,383,394 1,299,294 84,100 84,100
1799 P SE 45,031 42,184 2,848 2,848
1800 P SG
1801 G-SG SG 999,837 939,055 60,782 60,782
1802 88 154,844,016 144,190,194 10,653,822 10,653,822
1803 397 Communication Equipment
1804 G-SITUS S 151,748,647 143,630,960 8,117,688 8,117,688
1805 PT SG 1,301,899 1,222,753 79,145 79,145
1806 PT SG 1,544,068 1,450,201 93,867 93,867
1807 PTO SO 63,545,822 59,849,167 3,696,655 3,696,655
1808 CUST CN 2,855,125 2,744,735 110,390 110,390
1809 G-SG SG 118,513,577 111,308,871 7,204,706 450,656 7,655,362
1810 P SE 253,825 237,772 16,052 16,052
1811 G-SG SG 859,765 807,498 52,267 52,267
1812 G-SG 5G 17,428 16,368 1,059 1,059
1813 B8 340,640,155 321,268,325 19,371,830 450,656 19,822,486
1814
1815 398 Misc.Equipment
1816 G-SITUS S 2,571,767 2,507,414 64,352 64,352
1817 PT SG
1818 PT SG
1819 CUST CN 216,484 208,114 8,370 8,370
1820 PTO SO 2,966,098 2,793,551 172,547 172,547
1821 P SE 1,668 1,562 105 105
1822 G-SG SG 2,160,571 2,029,225 131,346 131,346
1823 G-SG SG
1824 88 7,916,589 7,539,868 376,721 376,721
1825
1826 399 Coal Mine
1827 P SE 295,907,927 277,194,314 18,713,613 12,287,621 31,001,234
1828 MP P SE
1829 88 295,907,927 277,194,314 18,713,613 12,287,621 31,001,234
1830
1831 399L WIOCO Capital Lease
1832 P SE 88
1833
1834
1835 Remove Capital Leases
1836 88
1837
ROLLED..IN Page 11.29
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1838 1011390 General Capital Leases
1839 G-SITUS 5 18,556,596 18,556,596
1840 P 5G 32,702,876 30,714,795 1,988,081 1,988,081
1841 PTD SO 3,856,655 3,632,302 224,353 224,353
1842 B9 55,116,128 52,903,693 2,212A35 2,212,435
1843
1844 Remove Capital Leases (55,116,128)(52,903,693)(2,212,435)(2,212,435)
1845
1846
1847 1011346 General Gas Line Capital Leases
1848 p 5G
1849 B9
1850
1851 Remove Capital Leases
1852
1853
1854 GP Unclassified Gen Plant -Acct 300
1855 G-SITUS S
1856 PTO SO 5,983,101 5,635,046 348,055 348,055
1857 CUST CN
1858 G-SG SG
1859 PT 5G
1860 PT SG
1861 88 5,983,101 5,635,046 348,055 348,055
1862
1863 399G Unclassified Gen Plant -Acct 300
1864 G-SITUS S
1865 PTD SO
1866 G-SG SG
1867 PT SG
1868 PT SG
1869 B8
1870
1871 Total General Plant 88 1,358,421,345 1,273,355,365 85,065,980 12,738,277 97,804,257
1872
1873 Summary of General Plant by Factor
1874 S 569,764,499 533,306,526 36,457,973 36,457,973
1875 DGP
1876 DGU
1877 5G 268,176,637 251,873,578 16,303,059 450,656 16,753,714
1878 SO 254,731,208 239,912,715 14,818,493 14,818,493
1879 SE 296,735,221 277,969,289 18,765,932 12,287,621 31,053,553
1880 CN 24,129,908 23,196,951 932,958 932,958
1881 DEU
1882 SSGCT
1883 SSGCH
1884 Less Capital Leases (55,116,128)(52,903,693)(2,212,435)(2,212,435)
1885 Total General Plant by Factor 1;358,421,345 1,273,355,365 85,065,980 12,738,277 97,804,257
1886 301 Organization
1887 I-SITUS S
1888 PTO SO
1889 I-SG 5G
1890 B8
1891 302 Franchise &Consent
1892 I~SITUS S 1,000,000 1,000,000 1,000,000
1893 I~SG 5G 10,426,193 9,792,361 633,832 1,950,289 2,584,121
1894 1-5G SG 141,541,009 132,936,414 8,604,595 8,604,595
1895 I-SG SG 9,189,363 8,630,721 558,642 558,642
1896 P 5G
1897 P 5G 600,993 564,457 36,536 36,536
1898 B8 162,757,558 151,923,953 10,833,604 1,950,289 12,783,893
1899
ROLLED-IN Page 11.30
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1900 303 Miscellaneous Intangible Plant
1901 I-SITUS S 13,751,666 10,645,177 3,106,489 3,106,489
1902 1-8G SG 145,527,799 136,680,838 8,846,961 8,846,961
1903 PTO SO 360,476,126 339,506,128 20,969,998 216,636 21,186,634
1904 P SE 3,658,189 3,426,841 231,349 231,349
1905 CUST CN 123,038,938 118,281,766 4,757,172 4,757,172
1906 P SG
1907 P 5G
1908 B8 646,452,717 608,540,749 37,911,969 216,636 38,128,605
1909 303 Less Non-Utility Plant
1910 I-SITUS S
1911 646,452,717 608,540,749 37,911,969 216,636 38,128,605
1912 IP Unclassified Intangible Plant -Acct 300
1913 I-SITUS S
1914 I-SG SG
1915 P 5G
1916 PTD SO (2,520,246)(2,373,636)(146,610)(146,610)
1917 (2,520,246)(2,373,636)(146,610)(146,610)
1918
1919 Total Intangible Plant B8 806,690,029 758,091,066 48,598,963 2,166,925 50,765,888
1920
1921 Summary of Intangible Plant by Factor
1922 S 14,751,666 10,645,177 4,106,489 4,106,489
1923 DGP
1924 DGU
1925 5G 307,285,356 288,604,791 18,680,565 1,950,289 20,630,854
1926 SO 357,955,880 337,132,492 20,823,388 216,636 21,040,024
1927 CN 123,038,938 118,281,766 4,757,172 4,757,172
1928 SSGCT
1929 SSGCH
1930 SE 3,658,189 3,426,841 231,349 231,349
1931 Total Intangible Plant by Factor 806,690,029 758,091,066 48,598,963 2,166,925 50,765,888
1932 Summary of Unclassified Plant (Account 106 &102)
1933 DP 9,714,615 8,984,908 729,707 729,707
1934 DSO
1935 GP 5,983,101 5,635,046 348,055 348,055
1936 HP
1937 NP
1938 OP 124,000 116,462 7,538 7,538
1939 TP 34,038,347 31,969,080 2,069,267 2,069,267
1940 TSO
1941 IP (2,520,246)(2,373,636)(146,610)(146,610)
1942 MP
1943 SP 328,319 308,360 19,959 19,959
1944 Total Unclassified Plant by Factor 47,668,136 44,640,219 3,027,917 3,027,917
1945
1946 Total Electric Plant In Service B8 23J624,682,314 22,250,362,342 1J374,319,971 49,850,613 1,424,170J584
ROLLED-IN Page 11.31
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1947 Summary of Electric Plant by Factor
1948 S 6,435,116,790 6,102,801,586 332,315,204 332,315,204
1949 SE 300,393,411 281,396,130 18,997,281 12,287,621 31,284,902
1950 DGU
1951 DGP
1952 SG 16,184,432,307 15,200,544,396 983,887,911 37,346,355 1,021,234,266
1953 SO 612,687,088 577,045,207 35,641,880 216,636 35,858,517
1954 CN 147,168,846 141,478,716 5,690,130 5,690,130
1955 DEU
1956 SSGCH
1957 SSGCT
1958 Less Capital Leases (55,116,128)(52,903,693)(2,212,435)(2,212,435)
1959 23,624,682,314 22,250,362,342 1,374,319,971 49,850,613 1,424,170,584
1960 105 Plant Held For Future Use
1961 DPW S 9,784,428 9,784,428
1962 P SG
1963 T SG 2,996,636 2,814,464 182,172 (724,640)(542,467)
1964 P SG 8,923,302 8,380,834 542,467 542,467
1965 P SE 27,296,270 25,570,018 1,726,253 130,183 1,856,436
1966 G SG
1967
1968
1969 Total Plant Held For Future Use 810 49,000,637 46,549,744 2,450,892 (594,457)1,856,436
1970
1971 114 Electric Plant Acquisition Adjustments
1972 P S
1973 P SG 144,614,797 135,823,340 8,791,458 8,791,458
1974 P SG 14,560,711 13,675,532 885,178 885,178
1975 Total Electric Plant Acquisition Adjustment B15 159,175,508 149,498,872 9,676,636 9,676,636
1976
1977 115 Accum Provision for Asset Acquisition Adjustments
1978 P S
1979 P SG (98,681,487)(92,682,419)(5,999,069)(315,697)(6,314,766)
1980 P SG (14,211,718)(13,347,755)(863,962)(863,962)
1981 B15 (112,893,205) (106,030,174)(6,863,031)(315,697)(7,178,728)
1982
1983 120 Nuclear Fuel
1984 p SE
1985 Total Nuclear Fuel 815
1986
1987 124 Weatherization
1988 DMSC S 1,600,374 1,583,359 17,015 17,015
1989 DMSC SO (4,454)(4,195)(259)(259)
1990 B16 1,595,921 1,579,164 16,756 16,756
1991
1992 182W Weatherization
1993 DMSC S (6,440,095)(9,015,593)2,575,498 2,575,498
1994 DMSC SG
1995 DMSC SGCT
1996 DMSC SO
1997 B16 (6,440,095)(9,015,593)2,575,498 2,575,498
1998
1999 186W Weatherization
2000 DMSC S
2001 DMSC CN
2002 DMSC CNP
2003 DMSC SG
2004 DMSC SO
2005 B16
2006
2007 Total Weatherization 816 (4,844,174)(7,436,428)2,592,254 2,592,254
ROlLEDMIN Page 11.32
YearMEnd
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2008
2009 151 Fuel Stock
2010 P DEU
2011 P SE 254,764,026 238,652,409 16,111,618 (626,112)15,485,506
2012 p SE
2013 P SE 10,827,161 10,142,437 684,724 684,724
2014 Total Fuel Stock 813 265,591 ,187 248,794,845 16,796,342 (626,112)16,170,230
2015
2016 152 Fuel Stock -Undistributed
2017 P SE
2018
2019
2020 25316 DG&T Working Capital Deposit
2021 P SE (3,235,000)(3,030,414)(204,586)(29,723)(234,309)
2022 B13 (3,235,000)(3,030,414)(204,586)(29,723)(234,309)
2023
2024 25317 DG&T Working Capital Deposit
2025 p SE (2,489,934)(2,332,467)(157,467)(13,837)(171,304)
2026 813 (2,489,934)(2,332,467)(157,467)(13,837)(171,304)
2027
2028 25319 Provo Working Capital Deposit
2029 P SE
2030
2031
2032 Total Fuel Stock 813 259,866,253 243,431,964 16,434,289 (669,672)15,764,617
2033 154 Materials and Supplies
2034 MSS S 88,171,343 83,332,131 4,839,212 4,839,212
2035 MSS SG 5,647,015 5,303,721 343,295 343,295
2036 MSS SE 5,910,897 5,537,084 373,813 373,813
2037 MSS SO 101,578 95,669 5,909 5,909
2038 MSS SG 96,914,198 91,022,566 5,891,631 5,891,631
2039 MSS SG 4,781 4,490 291 291
2040 MSS SNPD (2,081,583)(1,984,096)(97,487)(97,487)
2041 MSS SG
2042 MSS SG
2043 MSS SG
2044 MSS SG
2045 MSS SG 7,856,415 7,378,806 477,609 477,609
2046 MSS SG
2047 Total Materials and Supplies 813 202,524,644 190,690,371 11,834,273 11,834,273
2048
2049 163 Stores Expense Undistributed
2050 MSS SO
2051
2052 B13
2053
2054 25318 Provo Working Capital Deposit
2055 MSS SG (273,000)(256,404)(16,596)(16,596)
2056
2057 813 (273,000)(256,404)(16,596)(16,596)
2058
2059 Total Materials &Supplies 813 202,251,644 190,433,967 11,817,677 11,817,677
2060
2061 165 Prepayments
2062 DMSC S 3,691,770 3,422,426 269,344 269,344
2063 GP GPS 11,864,025 11,173,856 690,169 690,169
2064 PT SG 4,153,881 3,901,357 252,524 252,524
2065 P SE 4,968,269 4,654,069 314,200 314,200
2066 PTD SO 18,065,300 17,014,386 1,050,914 1,050,914
2067 Total Prepayments B15 42,743,245 40,166,094 2,577,150 2,577,150
2068
ROLLED-IN Page 11.33
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2069 182M Mise Regulatory Assets
2070 DDS2 8 204,505,396 204,393,687 111,709 (6,463)105,247
2071 DEFSG 8G 169,893 169,893
2072 P SGCT 5,144,448 4,830,497 313,951 313,951
2073 DEFSG SG~P
2074 P SE
2075 P 5G
2076 DDS02 SO 11,758,491 11,074,464 684,027 684,027
2077 811 221 ,408,335 220,298,647 1,109,688 163,431 1,273,118
2078
2079 186M Mise Deferred Debits
2080 LABOR S 16,972,202 16,972,202
2081 P SG
2082 P SG
2083 DEFSG 5G 51,776,564 48,628,950 3,147,613 655,450 3,803,063
2084 LABOR SO
2085 P SE 16,323,069 15,290,776 1,032,293 1,032,293
2086 P 5G
2087 GP EXCTAX
2088 Total Misc.Deferred Debits 811 85,071,835 80,891,929 4,179,906 655,450 4,835,356
2089
2090 Working Capital
2091 ewc Cash Working Capital
2092 cwe S 43,032,852 42,051,702 981,150 (11,796)969,355
2093 ewe SO
2094 ewe SE
2095 B14 43,032,852 42,051,702 981,150 (11,796)969,355
2096
2097 owe Other Work.Cap.
2098 131 Cash GP SNP
2099 135 Working Funds GP SG
2100 141 Notes Receivabh GP 80
2101 143 OtherAIR GP SO 56,689,840 53,392,019 3,297,821 3,297,821
2102 232 AlP PTD 8 (10,935)(10,935)
2103 232 AlP PTO SO (5,329,823)(5,019,771)(310,052)(310,052)
2104 232 AlP P SE (2,908,846)(2,724,887)(183,959)(183,959)
2105 232 AlP T SG (86,500)(81,241)(5,259)(5,259)
2106 2533 Other Msc Of.Crd P S
2107 2533 Other Msc Df.Crd P SE (6,113,092)(5,726,492)(386,600)(15,277)(401,877)
2108 230 AssetRetir.Oblig.P SE (4,086,688)(3,828,240)(258,448)(258,448)
2109 230 AssetRetir.Oblig.P S
2110 254105 ARO Regliability P S
2111 254105 ARO Regliability P SE (1,242,800)(1,164,204)(78,596)(78,596)
2112 2533 Chol\a Reclamation P SE
2113 814 36,911,156 34,836,249 2j074,907 (15,277)2,059,630
2114
2115 Total Working Capital 814 79,944,009 76,887,951 31056,057 (27,073)3,028,985
2116 Miscellaneous Rate Base
2117 18221 Unrec Plant &Reg Study Costs
2118 P S
2119
2120 815
2121
2122 18222 Nuclear Plant ~Trojan
2123 p S
2124 P TROJP
2125 p TROJD
2126 B15
2127
2128
ROLLED..IN Page 11.34
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2129
2130 1869 Misc Deferred Debits-Trojan
2131 p S
2132 P SG
2133 815
2134
2135 Total Miscellaneous Rate Base 815
2136
2137 Total Rate Base Additions 815 981,724,086 934,692,567 47,031,519 (788,018)46,243,501
2138 235 Customer Service Deposits
2139 CUST S
2140 CUST CN
2141 Total Customer Service Deposits B15
2142
2143 2281 Prop Ins PTD SO
2144 2282 lnj &Dam PTD SO (41,118,850)(38,726,841 )(2,392,009)(2,392,009)
2145 2283 Pen &Ben PTD SO (3,612,313)(3,402,174)(210,139)(210,139)
2146 2283 Pen &Ben PTO S
2147 254 Reg Liab PTO SE
2148 254 Ins Prav PTO SO
2149 B15 (44,731,163)(42,129,014)(2,602,148)(2,602,148)
2150
2151 22841 Accum Misc Oper Provisions -Other
2152 p S
2153 P SG (1,470,888)(1,381,469)(89,419)(89,419)
2154 B15 (1,470,888)(1,381,469)(89,419)(89,419)
2155
2156 22842 Prv-Trojan P TROJD
2157 230 ARO P TROJP
2158 254105 ARO P TROJP (3,076,130)(2,887,981 )(188,149)(188,149)
2159 254 P S (40,313,576)(40,111,820)(201,756)(201,756)
2160 B15 (43,389,706)(42,999,801 )(389,905)(389,905)
2161
2162 252 Customer Advances for Construction
2163 DPW S (4,620,809)(4,620,809)(13,035)(13,035)
2164 DPW SE
2165 T SG (14,932,631)(14,024,843)(907,788)35,661 (872,127)
2166 DPW SO
2167 CUST eN
2168 Total Customer Advances for Construction B19 (19,553,441)(18,645,653)(907,788)22,626 (885,162)
2169
2170 25398 S02 Emissions
2171 p SE (522,440)(522,440)
2172 B19 (522,440)(522,440)
2173
2174 25399 Other Deferred Credits
2175 P S (3,820,634)(3,759,326)(61 j308)(61,308)
2176 LABOR SO (21,277,848)(20,040,051 )(1,237,797)(1,237,797)
2177 P SG (4,022,463)(3,777,929)(244,535)(244,535)
2178 P SE
2179 B19 (29,120,946)(27,577,305)(1,543,640)(1,543,640)
ROLLED..IN Page 11.35
Year..End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2180
2181 190 Accumulated Deferred Income Taxes
2182 p S 31,888,855 31,812,287 76,568 (76,568)
2183 CUST CN 10,660 10,248 412 412
2184 P IBT
2185 LABOR SO 94,899,987 89,379,365 5,520,622 (960,791)4,559,832
2186 P DGP
2187 CUST BADDEBT 4,215,846 3,995,733 220,113 220,113
2188 P TROJO 1,880,194 1,765,070 115,124 (115,124)
2189 P SG 44,518,140 41,811,783 2,706,357 (2,628,974)77,384
2190 P SE (12,879,079)(12,064,589)(814,490)198,271 (616,219)
2191 PTO SNP
2192 OPW SNPD 1,988,128 1,895,018 93,110 93,110
2193 P SG
2194 Total Accum Deferred Income Taxes B19 166,522,731 158,604,914 7,917,817 (3,583,185)4,334,632
2195
2196 281 Accumulated Deferred Income Taxes
2197 p S
2198 PT 5G (208,722,047) (196,033,366)(12,688,681 )12,688,681
2199 T SNPT
2200 819 (208,722,047)(196,033,366)(12,688,681 )12,688,681
2201
2202 282 Accumulated Deferred Income Taxes
2203 GP S 13,399,273 13,399,273 (205,575,660)(205,575,660)
2204 ACCMDIT DITBAL (3,511,016,680)(3,313,520,776)(197,495,904)197,495,904
2205 P SCHMOEXP
2206 P SNPO 15,138 15,138
2207 IBT IBT
2208 LABOR SO 21,089,901 19,863,037 1,226,864 142,852 1,369,716
2209 CUST CN
2210 P SE (5,832,390)(5,463,542)(368,848)(120,651)(489,499)
2211 P 5G (4,202,739)(3,947,245)(255,494)(6,265,415)(6,520,909)
2212 B19 (3,486,562,635) (3,289,669,253)(196,893,382)(14,307,832)(211,201,214)
2213
2214 283 Accumulated Deferred Income Taxes
2215 GP S (92,484,485)(92,242,249)(242,236)100,078 (142,158)
2216 P SG (3,768,841)(3,539,725)(229,116)52,582 (176,535)
2217 P SE (21,266,039)(19,921,146)(1,344,893)(1,344,893)
2218 LABOR SO (11,917,059)(11,223,807)(693,252)(142,180)(835,431)
2219 GP GPS (7,389,066)(6,959,220)(429,846)(429,846)
2220 PTO SNP (3,606,405)(3,397,684)(208,721 )(208,721)
2221 P TROJO
2222 P 5G
2223 P SGCT (1,952,369)(1,833,221)(119,148)(119,148)
2224 p SG
2225 B19 (142,384,264) (139,117,052)(3,267,212)10,480 (3,256,732)
2226
2227 Total Accum Deferred Income Tax B19 (3,671,146,215)(3,466,214,757)(204,931,458)(5,191,856)(210,123,314)
2228 255 Accumulated Investment Tax Credit
2229 PTD S
2230 PTD ITC84 (1)(1)
2231 PTO ITC85 (1,008,046)(1,008,046)
2232 PTO ITC86 (739,887)(739,887)
2233 PTO ITC88 (133,362)(133,362)
2234 PTO ITC89 (310,048)(310,048)
2235 PTO ITC90 (229,578)(197,480)(32,098)(32,098)
2236 PTO SO (66,574)(66,574)
2237 Total Accumlated ITC B19 (2,420,922)(2,388,824)(32,098)(66,574)(98,673)
2238
2239 Total Rate Base Deductions (3,811,833,280)(3,601,336,823)(210,496,457)(5,758,245)(216,254,702)
2240
ROllED..IN Page 11.36
Year..End
FERC BUS UNADJUSTED RESUlTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2241
2242
2243 108SP Steam Prod Plant Accumulated Depr
2244 p S
2245 P 5G (749,327,481)(703,774,184)(45,553,297)(45,553,297)
2246 P 5G (827,564,590)(777,255,084)(50,309,506)(50,309,506)
2247 P SG (704,193,106) (661,383,629)(42,809,477)(2,673,824)(45,483,301 )
2248 P 5G
2249 P 5G (175,994,247) (165,295,162)(10,699,085)(10,699,085)
2250 817 (2,457,079,423)(2,307,708,059)(149,371,365)(2,673,824)(152,045,189)
2251
2252 108NP Nuclear Prod Plant Accumulated Depr
2253 p SG
2254 P 5G
2255 P 5G
2256 817
2257
2258
2259 108HP Hydraulic Prod Plant Accum Depr
2260 P 5
2261 P 5G (158,974,676) (149,310,249)(9,664,427)(9,664,427)
2262 P 5G (29,658,415)(27,855,413)(1,803,002)(1,803,002)
2263 P 5G (56,393,098)(52,964,835)(3,428,263)(417,626)(3,845,889)
2264 P SG (20,173,294)(18,946,915)(1,226,380)(1,226,380)
2265 B17 (265,199,483)(249,077,412)(16,122,071 )(417,626)(16,539,697)
2266
2267 1080P Other Production Plant -Accum Depr
2268 p S
2269 P 5G (952,428)(894,527)(57,900)(57,900)
2270 P 5G (340,760,341)(320,044,756)(20,715,585)(20,715,585)
2271 P 5G (217,452,533) (204,233,106)(13,219,427)342,795 (12,876,632)
2272 P 5G (23,812,586)(22,364,966)(1,447,620)(1,447,620)
2273 817 (582,977,888)(547,537,355)(35,440,532)342,795 (35,097,737)
2274
2275 108EP Experimental Piant -Accum Depr
2276 P 5G
2277 P 5G
2278
2279
2280 Total Production Plant Accum Depreciation 817 (3,305,256,794)(3,104,322,826)(200,933,968)(2,748,655)(203,682,623)
2281
2282 Summary ofProd Plant Depreciation by Factor
2283 S
2284 DGP
2285 DGU
2286 SG (3,305,256,794)(3,104,322,826)(200,933,968)(2,748,655)(203,682,623)
2287 SSGCH
2288 SSGCT
2289 Total of Prod Plant Depreciation by Factor (3,305,256,794)(3,104,322,826)(200,933,968)(2,748,655)(203,682,623)
2290
2291
2292 108TP TransmissIon Piant Accumuiated Depr
2293 T SG (379,591,327) (356,515,119)(23,076,207)(23,076,207)
2294 T SG (409,387,649) (384,500,056)(24,887,593)(24,887,593)
2295 T SG (498,287,842) (467,995,807)(30,292,035)(159,135)(30,451,169)
2296 Total Trans Plant Accum Depreciation 817 (1,287,266,818)(1,209,010,983)(78,255,835)(159,135)(78,414,969)
ROLLED-IN Page 11.37
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2297 108360 Land and Land Rights
2298 DPW S (7,884,584)(7,464,040)(420,545)(420,545)
2299 817 (7,884,584)(7,464,040)(420,545)(420,545)
2300
2301 108361 Structures and Improvements
2302 DPW S (16,071,225)(15,618,945)(452,280)(452,280)
2303 617 (16,071,225)(15,618,945)(452,280)(452,280)
2304
2305 108362 Station Equipment
2306 DPW S (222,353,813) (213,561,659)(8,792,154)(8,792,154)
2307 B17 (222,353,813) (213,561,659)(8,792,154)(8,792,154)
2308
2309 108363 Storage Battery Equipment
2310 DPW S
2311 817
2312
2313 108364 Poles,Towers &Fixtures
2314 DPW S (583,727,420)(538,574,033)(45,153,387)445,903 (44,707,484)
2315 817 (583,727,420)(538,574,033)(45,153,387)445,903 (44,707,484)
2316
2317 108365 Overhead Conductors
2318 DPW S (315,192,018)(298,974,778)(16,217,240)(16,217,240)
2319 817 (315,192,018) (298,974,778)(16,217,240)(16,217,240)
2320
2321 108366 Underground Conduit
2322 DPW S (132,239,418)(129,112,783)(3,126,634)(3,126,634)
2323 817 (132,239,418)(129,112,783)(3,126,634)(3,126,634)
2324
2325 108367 Underground Conductors
2326 DPW S (302,907,115)(292,795,531)(10,111,585)(10,111,585)
2327 817 (302,907,115)(292,795,531)(10,111,585)(10,111,585)
2328
2329 108368 Line Transformers
2330 DPW S (396,958,274)(375,100,738)(21,857,536)(21,857,536)
2331 817 (396,958,274) (375,100,738)(21,857,536)(21,857,536)
2332
2333 108369 Services
2334 DPW S (191,362,725)(180,830,241)(10,532,484)(10,532,484)
2335 617 (191,362,725)(180,830,241)(10,532,484)(10,532,484)
2336
2337 108370 Meters
2338 OPW S (71,209,986)(64,496,252)(6,713,734)(6,713,734)
2339 817 (71,209,986)(64,496,252)(6,713,734)(6,713,734)
2340
2341
2342
2343 108371 Installations on Customers'Premises
2344 DPW S (7,725,376)(7,606,275)(119,101)(119,101)
2345 817 (7,725,376)(7,606,275)(119,101)(119,101)
2346
2347 108372 Leased Property
2348 DPW S
2349 817
2350
2351 108373 Street Lights
2352 DPW 8 (27,788,282)(27,361 ,642)(426,640)(426,640)
2353 817 (27,788,282)(27,361,642)(426,640)(426,640)
2354
2355 108000 Unclassified Dist Plant -Acet 300
2356 DPW S
2357 817
2358
2359 10808 Unclassified Oist Sub Plant -Acct 300
2360 DPW S
2361 817
2362
2363 1080P Unclassified Dist Sub Plant -Acct 300
2364 DPW S 7,697,013 7,730,602 (33,589)(33,589)
2365 817 7,697,013 7,730,602 (33,589)(33,589)
2366
2367
2368 Total Distribution Plant Accum Depreciation 817 (2,267,723,223)(2,143,766,315)(123,956,908)445,903 (123,511,004)
2369
2370 Summary of Distribution Plant Depr by Factor
2371 S (2,267,723,223)(2,143,766,315)(123,956,908)445,903 (123,511,004)
2372
2373 Total Distribution Depreciation by Factor 817 (2,267,723,223)(2,143,766,315)(123,956,908)445,903 (123,511,004)
ROLLED-IN Page 11.38
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2374 108GP General Plant Accumulated Depr
2375 G-SITUS S (172,665,268)(161,132,629)(11,532,639)(6,249)(11,538,888)
2376 PT 5G (2,673,076)(2,510,574)(162,502)(162,502)
2377 PT 5G (3,699,176)(3,474,294)(224,881)(224,881)
2378 G-SG SG (63,508,816)(59,647,972)(3,860,843)5,436 (3,855,407)
2379 CUST CN (8,168,085)(7,852,275)(315,810)67 (315,743)
2380 PTO SO (82,806,659)(77,989,543)(4,817,116)296 (4,816,820)
2381 P SE (328,169)(307,415)(20,754)(5)(20,759)
2382 G-5G 5G (55,457)(52,085)(3,371)(3,371)
2383 G-SG SG (2,181,396)(2,048,784)(132,612)(132,612)
2384 817 (336,086,100)(315,015,570)(21,070,530)(454)(21,070,984)
2385
2386
2387 108MP Mining Plant Accumulated Depr.
2388 P S
2389 P SE (164,551,595) (154,145,132)(10,406,463)(12,550)(10,419,013)
2390 817 (164,551,595) (154,145,132)(10,406,463)(12,550)(10,419,013)
2391 108MP Less Centralia Situs Depreciation
2392 P S
2393 817 (164,551,595)(154,145,132)(10,406,463)(12,550)(10,419,013)
2394
2395 1081390 Accum Depr -Capital Lease
2396 PTD 80 817
2397
2398
2399 Remove Capital Leases
2400 817
2401
2402 1081399 Accum Depr -Capital Lease
2403 p 8
2404 P 8E 817
2405
2406
2407 Remove Capital Leases
2408 817
2409
2410
2411 Total General Plant Accum Depreciation B17 (500,637,695)(469,160,702)(31,476,993)(13,004)(31,489,997)
2412
2413
2414
2415 Summary of General Depreciation by Factor
2416 S (172,665,268)(161,132,629)(11,532,639)(6,249)(11,538,888)
2417 DGP
2418 DGU
2419 SE (164,879,763)(154,452,547)(10,427,217)(12,555)(10,439,772)
2420 80 (82,806,659)(77,989,543)(4,817,116)296 (4,816,820)
2421 CN (8,168,085)(7,852,275)(315,810)67 (315,743)
2422 SG (72,117,919)(67,733,709)(4,384,210)5,436 (4,378,773)
2423 DEU
2424 SSGCT
2425 SSGCH
2426 Remove Capital Leases
2427 Total General Depreciation by Factor (500,637,695)(469,160,702)(31,476,993)(13,004)(31,489,997)
2428
2429
2430 Total Accum Depreciation ..Plant In Service 817 (7,360,884,529) (6,926,260,826)(434,623,703)(2,474,890)(437,098,593)
2431 1118P Accum Prov for Amort-Steam
2432 p 8G
2433 P SG
2434 B18
2435
2436
2437 111GP Accum Prov for Amort-General
2438 G-SITUS 8 (9,394,557)(9,394,557)
2439 CUST CN (3,274,228)(3,147,633)(126,595)(126,595)
2440 1-8G SG
2441 PTD SO (12,653,900)(11,917,784)(736,116)(736,116)
2442 P SE
2443 B18 (25,322,684)(24,459,973)(862,711)(862,711)
2444
ROLLED·IN Page 11.39
Year·End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
2445
2446 111HP Accum Prov for Amort-Hydro
2447 P SG
2448 P 5G
2449 P SG (611,058)(573,910)(37,148)(37,148)
2450 P 5G
2451 818 (611,058)(573,910)(37,148)(37,148)
2452
2453
2454 1111P Accum Prov for Amort-Intangible Plant
2455 I-SITUS S (1,358,851 )(562,780)(796,071)(796,071)
2456 P SG
2457 P SG (382,674)(359,411)(23,264)(23,264)
2458 P SE (1,959,224)(1,835,320)(123,904)(123,904)
2459 I-SG SG (56,011,737)(52,606,658)(3,405,079)(426,703)(3,831,782)
2460 I-SG SG (28,810,770)(27,059,299)(1,751,471)(1,751,471)
2461 I-SG SG (3,985,297)(3,743,022)(242,275)(242,275)
2462 CUST eN (106,043,666)(101,943,598)(4,100,067)(4,100,067)
2463 P SG
2464 P SG (417,225)(391,861)(25,364)(25,364)
2465 PTD SO (264,840,947)(249,434,340)(15,406,607)(5,732)(15,412,339)
2466 B18 (463,810,391 )(437,936,288)(25,874,103)(432,434)(26,306,537)
2467 1111P Less Non-Utility Plant
2468 NUTIL OTH
2469 (463,810,391 )(437,936,288)(25,874,103)(432,434)(26,306,537)
2470
2471 111390 Accum Amtr -Capital Lease
2472 G-SITU8 S (4,820,559)(4,820,559)
2473 P SG (4,562,688)(4,285,312)(277,376)(277,376)
2474 PTD SO 9,383,248 8,837,396 545,852 545,852
2475 (268,476)268,476 268,476
2476
2477 RemoveCapital Lease Amtr 268,476 (268,476)(268,476)
2478
2479 Total Accum Provision for Amortization 618 (489,744,133)(462,970,172)(26,773,961)(432,434)(27,206,395)
2480
2481
2482
2483
2484 Summary ofAmortization by Factor
2485 S (15,573,967)(14,777,896)(796,071)(796,071)
2486 DGP
2487 DGU
2488 SE (1,959,224)(1,835,320)(123,904)(123,904)
2489 SO (268,111,599)(252,514,728)(15,596,871)(5,732)(15,602,603)
2490 CN (109,317,894)(105,091,231) (4,226,662)(4,226,662)
2491 SSGCT
2492 SSGCH
2493 SG (94,781,449)(89,019,473)(5,761,977)(426,703)(6,188,679)
2494 Less Capital Lease 268,476 (268,476)(268,476)
2495 Total Provision For Amortization by Factor (489,744,133) (462,970,172)(26,773,961 )(432,434)(27,206,395)
.~ROCKY MOUNTAIN~~~~~'~"R~
Electric Operations Revenue (Actuals)
Twelve Months Ending -December2012
Allocation Method -Factor 2010 Protocol
(AHocatedinThousands)
i 4401000 Total ii'i $1 639628 i $51693 $5766531 $1344241 $105081i $699018!$71 1201 SO!$1 6401~i BPAREGBAL-RES i 301101 ,BPAREGBILLBALANCINGACCT-RESIOENTIAL :IOU '-$1,738 --l ~$0,~~~$OL,_"~._~_~~$O!SO!
1of6
ROCKY MOUNTAIN
POWER
A0lYl'S-t(-'Norf.'AClFiC~)RP
Electric Operations Revenue (Actuals)
Twelve Months Ending·December 2012
Allocation Method -Factor2010 Protocol
(Allocated inThousands)
E ~16 ~:~~BPAR T~~>-1 BPA"~T 301301 'ePAREG RII -.--'V'T ~Tnt.1 ==3Oi301 i ~~~:::::::.~_~~~iDiJT'6 T ~>-O~.~,'~~T 'Nt IseR DR --+--i[~;r----=="------"-'=~I"j"o,~301451 BPA WA ,r --:t---------";r----=~
>-~BP'OC~°30145 RH All RA '----'-,,-0 iT'";r--------T_I ~301451 BPAREG RII "'HH'"IDU 196 ~~t----1 :t-----»
__BPAO,",-,---~RII'"~~i*'~~~-~,~-$-i----t-----~~BPA"~i 30120 ~WA -~--$-.,-~~~~01 __BPAREGBII R ;;;--=-~~~>----$1 -
_'nt.1 --===301201 __;:~B~§BI RAi;~~',",':~IDU S'-:s5:-~BPAREGBIUR40'",~OR ~_-$529 -~~~301300 _~WA -$,-$1 -f----~I ~LSlExr,:~~IC •301300 :~::;:,...----~-$<.-.-
,n 0'.n'v •301300 ~CA ..$,-~--f----l ~~~_.__~v,~U 1 ~..,.-$<f----f-----i--------__.""OR $1 ~~'---=-------'..$1 $0OT_'$141.6'__-----c $0-$18.$O!
7 ~.;~.~..~.~
-$
u 9 $4
~ro +$1
52 -$9
A 239 $1
yp -_.'"$
Total $1 625 si $140012:$49747$386,9 $450928-$92276 ~$1
$12,0 $0
U $0 $SO,3
$20,4
$16,5
A $13,0
yp $1,9
YU $3
2 af6
·~~~~OUNTAIN
Electric Operations Revenue (Actuals)
Twelve Months Ending w December2012
Allocation Method ~Factor2010Protocol
(Allocated in Thousands)
i 4441000 PUB ST/HWYLIGHT 301609 ~UN~!lL~~~~v ~~~~li~~~!HWY~~~~HTIN(3 OR $112 w~.,,~Ol --$'1'1-2!m~i:Jrm-$01 ~~1 $()i~?l $0]
e--l~~~:~~~ii=-~~:~~~~
1 4441000Total !I 1 $19,998 $432i $6,4561 $1,264l $2,2391 $9,879 $498i $0 -$770i
,4451000 I OTHERSALESPUBLIC :3017QO OTHER SALE:S TO PUBLIC AUTHORITIES i UT j $16,308 i ...$Oi $Oi $Oi.~_$01 $16,3081 $Oj $0l---~~~J$
!4471000 ON-SYSWHOLE-FIRM 301442 i ON SYSFIRM-BRIGHAMCITY FERC i $5,564 i $0:SO!$0 sol $0 $01 $5,5641 $Oi~_....¥.2J.Q.~Q._--~=---J.2!±SYSWHOLE-FIR~__~_~~_,=~L_.o_l'i.~Y?_fl~~r:::y'!Ar;f~f~~u2Th~E:.~~.~_~~-:....f.§:B£_--!~92.2~~~_~_.:~~""__m!9l~~~_~~_~_.!QL_"._.__~._~gL~~~~Q,.~~=$4,052i-_.=~wm_~J~4471000 ON-SYSWHOLE:E~~_~~~.2~¥~~__~~SFIRIv!::WYO~PACIFICCHEYENNE WYP $20 _~__~...~__~__._~.~_..$201 .~.gf.~~.~~SOl _$Oi
:4471000Total !$10,676 $Oi $1,040j $01 $20;$Oi $Oi $9,616 $0)~_~_~PO~MERGE~B~__~_~~_w~~~~MER~RR~_~~~~~_____SG ~2~500 ~~~~2~~~~~~~~~R3~1 ~~~2i $~~~~8~~_~
!4471300Total :1 $125,506 $1,9981 $32,349:$9,9331 $19,3711 $53,7421 $7,630:$4831 $01
j 4471400---~__...J SIT FIRM ~~SAL~_~_i 301406 I SHORT~TERMFIR~_~'!j5?l§SALE SAL~__SG.$371,420 ..$~....~.:.?L $95.7331 .__~_.!~~~.:~L.._._._$57.2?~_~.1:!.§.~___$22,579i __._$1,4301 _m__••1~
i 4471400 j SIT FIRM WHOLESALE j 301409 TRADINGSALESNETTED-EST,i SG :$605 i $101 $156i $481 $931 $2591 $37[$2j $01~~~~--"'~'----~--~~6f~~~~_~.;;_~:Tf:~~:=~=~-_=~1i~~~·0T~~~~~s~~j[b-=~_-·--.-_--·,--··--···,--··---·--····--··I·-··§6-·---i··-:~t:4]89-~~i==~~~~==~i~1~1t~-=~~$5~·'··-·==$1·~~~~t====~--·:$3£~~~1-·-~-··-:i~~~M------:$~-1~~~~:-i~_-=:::==~!4471400 i SIT FIRM WHOLESALE 1 301412 ._~~_!,..BOOKOUT SALES_~.~."!:TED·ESTIMATE j S8 [$7,088 1".~$1,827)~$1,0941 $3,035:$4311 $27]SO!~~::~~~~~:;'~'"-=--~--Gis~T-~=-=J~:~~-,=:::=:==~~::--··-=~~~~f····=~=~~_~~:=::::=~=~~=~ffi~iL===~:·~~*~Ei===-~f~1--~=~~~~l __=~~llli14471400Totalii'',$184850'$29431 $47645\$14630 $285301 $79153:$112371 $712 $01l-4472000~~..__~!:~.§!::::?J:!~.~~_L~~~_..__.~~t-~I~2~~ALES E2B..RESALE f3EVENUE SG j--1.?~~.L---~~-._.$12~·!~~r~~~_-.:~58_..._.~.1.?1?~~._....~m.m.±..~__~._.1Qj
i 4472000 Total !1 l .4728 !¥$121 ·$18S·¥$5S ~$112i -$312i ~$44i -$31 $0)
i 4476~~...LJ?OOKOUI§._~~IS..Q:Q.~ltJ __~L~__'UQ..~~~__~_...L.~Q~QY!5'NETTED-G~~_~~~_~---.L.~~.L~~9,457 ~~~__j ....._.__'m..._~.1§_~.L_.~~;?-,.'~38)._.._._~_JZ..49 ~.J1:~gL~..~~m.1~Q~J~~..~~~~~.~_",__...!~__~,~~
30f6
-~ROCKY MOUNTAIN~~2~~Br}~p
Electric Operations Revenue (Actuals)
Twelve MonthsEnding -December 2012
Allocation Method-Factor 2010 Protocol
(Allocated inThousands)
IAlloe m CalifOreaon Wash W'lOminaUttl-hldaho >FERC Other
•t:U-GAIN 304102 t:U-t:~GAIN SG i8 $1 $$$2 $
Total 1,025 $1 $2,..,$7 $1.5 $4.2 $6 $
i TRADING Nt:t:U-GAIN~304201 KAUING Nt:It:D-GAINS SG;2 $$$$
Total i2 $$$$
TRANSSRVC 301428 FERC $
TRANSSRVC 301429 ....,Wyp
-Tota!$
$2
U $2
~50 $2,9
13 $2,
A $5
yp $3
YU $
Tota!544 $2 $2,9 $5 $4 $2,3 $2
$
U $
~Q $6
$7
A :7 $
YP '6 $1
YU $
~502000 Total B58 $$6 $1 $1 $7 $or,.."",,'$
U '2 $2~:5 $1
~$2
A $
YP $
YU $
Total i7 $$1 $$1 $2 $2
U
'4 $
Ayp
YU
'Total :7 $
:9 $
U ,8 $
,10 $5
651 $2.6
A )3 $1
YP ?O $
YU $
$
U $
)3 $2
'9 $4
A $
YP $
YU
,Total ,,448 $$8 $1 $2 $3,1 $1
U ~1 $
13 $
A
YP
YU
Total ·1 $$
'4 $
U
,6 $7
9 $7
A 0 -$
YP ~Ei7 $2
YU 3E $
Total 908 $$759 $3 $7;
t;1'U;;Ku -INAN';:"ft:K 301836 t:1'lt::Ku ·11'11"'1',...."COM"',UT $0 $-
4of6
~,ROCKY MOUNTAIN~,~2~~r~c"",
Electric Operations Revenue (Actuals)
Twelve Months Ending -December 2012
Allocation Method fi Factor2010 Protocol
(Allocated inThousands)
i 4530000 SLS WATER &W PWR !358900 j sales ofWatm &Water Power SG i $1 j $Oi $O!$Oi $Oi $Oi $Oi $01 SO!~'~-~~:~--~._~~
4541000 RENTS,COMMON :301871 RENTREV,HYDRO SG $724 $5~$112:$310;$441 $31 $01
4541000 1 RENl.:?_:...-~OMMON m..nmmr 301885 LRENTuREvENUE~sU8LE WYP $6 _f SO]mm
u
SOj SOl.$6)$01 $Oi $Oj ~
4541000 Total j j $15,522 $6201 $5,759 $1,436j $1 2441 $5,932!$5131 $19i $01
4542000 1 RENTS-NON COMMON 301862 j RENTS-N0t:lCOMMON ~~~_$4 j $01 ~$Oi S--~._--~SO!$Oi $~
4542000 Total j j .$4 SO!$Oi $O!$01 $4:$Oi $oi $01l~~_~OG\~~~}RE REVENUE~i 301863 1 MC!FIBER OPTIC GROUNDWIRE REVENUES SG $3,3;50 $531 $863j $2651 $5171 m $1,4341 $204t---.__~L__~~!Qj
i 4543000 Total I ~j ~:t350 $::1 $8~:j $2~~$5::1 $1,4:~!$2~~!$::1 ~~!
Sof6
~;ROCKY MOUNTAIN~~2~~'~0R~
Electric Operations Revenue (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor2010 Protocol
(Allocated inThousands)
AI TcCalif 'Oreoon Wash WvomlnaUt8h Idah<iFERCOther
,'''',1t:'I;l 'ttl ,t;:v '..::::v"''-''"'I;;'CYIVt :,842 $3 $4,$1,4 $2,9 $8,$1 $
::::::~:::-"";:'c"16 $$$$1 $$
"'".""""~,,"v n,Fees iE $$
''''1 'It;:<:;Ittl ,t;:v 't:NAl.Kt:It:NUt:
I""'I"""lOy ,t;:v ..,.."""'I-Kt:VENUE-P iE
Total 13 $$~$;$~$$'$1
SfT FIRM WHEELREV 301926 ;':;'MVK <.-''<'-"'~"''-'SG $
Towl $$
,c $$
11 $$,$'$~$
Kl::Vt;NUt:
CUN 'KA REV
1ue 565 $$:$$$'$$
Tota!554 $$1 $2,$~$1'$2,$1
NON~F!RM WHEEl REV 301922 ''"'SE 347 $$:$1 $;$!$$
Tota!g47 $$:$1 $~$!$$
113 .$-$"-$,~
1-9
.141 -$-$2 -$-$1 -$4 -$
'l60 -$·$1 -$-$1 -$2 -$
':l,89 -$-$-$.$1 .$
Total .422 -$-$1 ·$4 ·$8 -$2,·$3 -$
USE OF FACIL REV 301911 WILDliFE SG
'Total
:4562200 301919 rlTl-lI=R OTHER 2 $1
;-'4562200Total -j 2 $1
$$$
$
(P
'"'liP3
30 $$2 $$4 $
"u~+$-$1·$
SALES 34 $$8 $$$1.3 $1 $
·tt:v $$2 $$3 $
J8 $1 $2,1 $$1 $3,$5 $
I (P $
$1 $$2 $4~bnt 596 $1 $2,9 $9 $1 $4,9 $7 $
4562301 08 $$9 $2 $:$1,5 $2 $
4562300Total 305 $4 $7.4 $2.:$4:$12.4 $1.$1
"i"\U::"362950 ;':;'ALt:;,:;,SO
"i"\L :..::>362950 "i"\Lt:~UT $
Tota!Ie
UI-::>ALt:514950 ,",V0 .OF SALES SO
Vr-::>Al.t:514950 \.JU;::'VI-::>ALt:::S UT ~$
Total ·$1
162700 KNVv tl'lKt.:>L..KLJ "ALt:::>301943 SG 5 .$-$1,6 -$4 -$9 -$2,6 43 .$
€2700 RNW t::NKG l,:KU :;,ALt:::;301944 SG $$2 $$1 $4 $
,62700 1"1.1'1"1.'-"I"I.l :;'ALt;:;,301945 SG 4 $1 $20,6 $6,3 $12,$34.3 $4,8 $3
~62700 ,",!'CF'''-'''-'''LJ ::>ALt:::>352943 C'.I::"'UII::I '""""'"'"OTHER i2 $31,9
i62700Total Ie 170 $1,1 $19,3 $5.9 $11,5 $32,1 $4,5 $2 $31,9
562800 r'352001 r.,(:;'"-!(:;OTHER $2,
562800 ,...I"'-,,..,r 352002 r.0-I-U";:l""\.OTHER 4 -$2,4
$62800Total
;randTotal ~,848,611 $109,5 $1.285,9 $342,0 $701 $2,070,9 $292.7 $11.6 $33.9
6016
<ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
[:6~~c6un~.~~tQP~~~jX0.Y.~~lliG::=.·~_f;~:ary.GrouPcode ,_...t~~449!~$2~.~~$1,460 W-=I?-.2.,..8..4.F.!Uta.:..._J.!....'~!5000000Total 1 ~1 ;$18,4491 $294j $4,755j $1,460 $2,847j $7,900l $1,1221 $71l $Oi
5001000 !OPEf3 $UPV &_ENG.STEX ~_l~~team O§~.~r;:xpense .SG.I $69~j~~~~S!~1l $1791 $55 $11;m .~~$2971 $42i $31 $Oi
5001000Total 1 i !'$6941 $11;$179~$55 $10T $2971 $421 $3 sol
5010000 .!FUEL.CO~~~~!0_~...~.~~..w 'NPCX NetPower Cost Expense ~_l-.~.__~.$376~$6 $921 $29 $6'!l S1601 $~._.13 ~-~-J.C2J
5010000Total 1 1 $376~$6 $92f $29 $64:$160'$241 $1 $Of
L_?011000 _m~__j.-fUE~f..9~SU!0.E.Q:.gg~.~_._~!NPCX ,NetE~~.!:.9?~!..~~~~__~..1 SE $7~~~1.§1.i<--_~_~1lZ§",,"403~$54,524 $122,68~.",,__$304,6531 $45,369L-_$2,69.Z ._....._~9JI5011000Totali!j $717,394·$11,153 $176,403i $54,524 $122,6851 $304,6531 $45,369~$2,607 $O~
,5011200 j FUEL-OVRBDN AMORT l STEX Steam O&M ~ense j IOU $71 SO;$Oi SO ...$01 SO $71 $0 $O~~~1~._~~~~_~_~~~~~~~~~!!WW I-~!~-~~~!---A.~~-~
1 5011200Total ;f i j $281 $01 SO!$0 $21:SOl $7~$0 $Oi
1 5012000 j FUEL IjAND-COf'L i STEX I Steam q_~F~p~nse i SE $9,1521 $142 $2,2501 $696 $1,565i $3,886)$579~$33 SOi
5012000Total 1 1 1 1 $9,1521 $142 $2,2501 $696 $1,565!$3,886l $579~$33 $O~
§O}3000 !~~..~J.JJ£l:.~Sh:.~AS_.~.__+NPCX .~..~tPowerCost~~_~J_~S +-~_~~~~$6 $98~$30 $68~S~~~_.S25l_.."_!:U_~0~
ill 1 $397~$6l $981 $30 $68~$1691 $251 $1j $OiI~~I ruac~s~~x ~.~e~~U~~~,=~a~5_.~~I _~I 5013500Total :1 ~$14,775:$2301 $3,6331 $1,123 $2,527~$6,275 $934~$54 $0;I 5014000 _~~.CONS~~§p-=!?lESEl .t-N.pCX ~!Powec.9~LE.!2!?~~~_-l-~SE $~~~~~~$1 $21 $4 $1]$0 $O~
5014000Total :!1 $101 $O!$21 $1 $21 $4 $1l $0 $Oi
Q.Q145Q.Q ,,__.;..,~TARI ~p FUEL-DJESEL I NPg_X .__.......,.......~~t£:.~~_~g~)st E}<£!n~.__~_W..~~._~?,71.9:__~~~.$587 $1 ,320;$3~.~___$4881 ~~~.QJ
I 5014500Total 'I 1 $7,719:$1201 $1,8981 $587 $1,320 $3,2781 $4881 $28 $01r501~~N~R.!2Q1~-~-N.P~erC~--~--~---m~....-~-_--.lli~__--$1.-~-----S-1e---_._..~.1~5015000Total ~I i $291,$5 $72:$22 $50 $124-$18 $1 $0:
j 5015100 ASH &ASH BYPRD SALE I NPCX .~'-".tJet PowerCostExpense 1 SE SOl $01 $01 $0 SOl .~$0:SO SO'
1 5015100Total ~1 $O!$0 $Oi $0 $oj $Oi $Oi $0 $O[
lOO~~~.~~~-_-~~~~-__--I~~~M~e ,W 1 ~~_~~~i __W~_~_~~_~_~ro ~I 5020000Total l ~j 1 $26,797i $4271 $6,907,$2,121 $4,1361 $11,4751 $1,6291 $103 SO!l 5022000 __l_~:n~L~..0.~_~..!:.~~~ti....._L STEX~_~.~~~_f!1_g~M.-~_~ense__..~..___J~~--~,59U-..._._._.~.-.---.~~QL-.---~~~---.-!~..-....-.-.-~--~~~__~r--'.!.O~I 5022000Total I 1 !1 m T $1,5911 $25!$410r $126 $2461 $6811 $971 $6 SOl
~5023000 1 STM EXP BOnO~ASH !STEX :::t==~t0.f~nse 1 SG j $71 $O~$2:$1 $1:~_,$3 $O!$0 ~$O~
1 5023000Total !~1 $71 $0;$2r $1 $11 $3 $O~$0 $01
L~?4000 !STM EXP SCR~~BER STEX Stea~mQ§.<.~~~en~I SL--L__~~__lli__S22~$7 $131 $37 $51 ~9 SOi
1 5024000Total !~r 1 $861 $11 $22f $7 $131 $37 $5i $0 $01
L_?029000 .~..g~.E2S£::..QI1j.~.--_.____!.~~-..------.-.----.--_.§l~~~_.Q~~_E2<.£.~_0:?~_"._...1~_._J $~-~-~---$3,43§L~_."~:!12~$2,Q?.?J--_-.&?.Q?~__.$81O!.$51 _...._._~I 5029000Total l i I $13,328j $212 $3,435!$1,055 $2,0571 $5,707 $8101 $51 $Oi
1 5030000 :STEAM FRM OTH SRCS i NPCX 'Net PowerCostExpense j SE $3,9371 $61 $968.$299 $673]$1,672 $249,$14 $01I5030000Total--r--'I I $3,9371 $61 $968'$299 $673'$1,672 $249'$14 $0,
5050000 !ELECT~IC ~ENS~~.._..I STEX ---t'Steam O&M EX2ense 1 SG $3,8371 1.~.~---.--~__~§tA.~J..-......_--..~_~_.._.~§~.?.L_-..$1,643 $233i $~?r---.-__.1Qj
j 5050000Total j I 'i $3,837·$61 $989'$304 $592~$1,643 $233i $15 $01
L5051000 ...~~bEC EXP GENER~~_.__+-~JEX.I Steam O&M Ex.P_t::.~~_..._.__._.f~---.._$601_~_~~~1__.__!:!.ill-.~~__~__.._~_.__..~$0 .~i 5051000Total '!1 $60i $1 $15!$5 $9~$26 $4i $0 $Oi
1 5060000 I MiSe STEAM PWR EXP !STEX Steam O&M Expense j SG $76,3021 $1,215 $19,667'$6,039 S11,777[$32,673 $4,639i $294 SO:
j 5060000Total j!j $76,3021 $1,215 $19,667!$6,039 $11,777~$32673 $4,6391 $294 $0:
1 5061000 I MISeSTMEXP-:CON i STEX SteamQ&MEx~~_.~_...l~_~~__.._.__.__.__lli~S18 $2931 $90 $1Z2L~~..~§.?L__.$4 $Of
!5061000Total 'I 1 $1,137:$18 $2931 $90 $175~$487 $691 $4 $01I506110.Q,LMISCST¥_E0eJ:!-S2..L..!Lm I STEX SteamO&M~~~_~~_._+__~,_~'__~,,~._.J.!l.$.!2XL--$54 $106!$295_>_~_~>$3 .~
5061100Total l!l $689i $11 $1771 $54 $1061 $295 $421 $3 $01
j 5061200 I MiSe ~TM EXP UNMTG 1 STEX Steam O&M Expense 1 SG $1 ~$0 $01 $0 $01 $1 SOl SO $.9.JI5061200Total[!1 $1[$0 $Oi $0 SOl $1 $01 $0 $01
~50613oo I MiSe STM EXP <;:o.~PT 1 STEX Steam O&M Expense --I SG.._e-_..._._!?E.l.$12'$184--.$58 $113!$314 $45r $3 sol
1 5061300Total 1 I 1 $732i $12 $1891 $58 $1131 $314'$45r $3 $01
~"5061400 ~_-+~_MISC >~l.t0..E.~Q~£.lf_.-+STEX ._~-+~Steam 9&~X~.~~~-_--~"_..~L"§9_~_m_.~~.._._$2,441.l---._._~$6301 $1931 ---...-Jl?:~~~-$1,04!3~..$148j ..~-----~J
I 5061400Total '1 !1 $2,442:$39 $6301 $193 $3771 $1,046'$148f $9 $OiI5061500IMISCSTMEXPCOMM~STEX ;Steam O&M Expense j SG $170!$3 $44:$13 $26!$73'$10!$1 S.Qj[5"061500Total I'1 $1l0r $3 $44:$13 $261 $731 $101 $1 $m~~-~-~~~~~U~~~O~~__~Tl~~__~~_~~__~__~~~9 ~--~
,5061600Total j ..-..-r··-·..·$38i $1 i $101 $31 $6;$161 $2;$0 SOl
f 5062QQL -LMIS9STf:o!:..§NVRMNT ~TEX _~..2§M..~pense__....__.~_$1,441[~~.~~~L__~J.L._....-.!I.!1l~__._.~~_~.~~
5062000Total J 'I $1,4411 $:231 $3711 $1141 $222j $6171 $881 $6 $01
i 5063000 1 MISC STEAM JVA CR i STEX ~_.1 Steam O&M ~~;SG -$34,024!~$542J -$8,7701 -$2,693 -$5,251j ~$14,569 ~$2,068i -$131 SO!
1of12
,',ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December2012
Allocation Method -Factor 2010 Protocol
(Allocatedin Thousands)
~~.!l.~££~D!~--+m ...••m~um=.=~~===t~S2!1~al)'Group c~~e~±_"'_.'_",_'.'_<~'~-===:=~J~~C=RotaT~-~~~---'!calif ~lorego~ash ~,~_J~!:"ln -~Utah ,,~----...Idaho"-==~~RC-·"·mulOther ,,
]5063000 Total l j j '-$34,024j ~$542'48,7701 -$2,693 ~$5,251f ~$14,569 -$2,0681 -$131 $01~-tMIS~CR~,STEX-~~---~Steam O~fu£~!?~_~_..J_~Q__L ~~~.~~_~_"~..~+,_~~_$_2L-~...---~E..-...~-.~~...~-~!t~-~--$0 _"',-.,_.~9~i 5064000 Total 1 1 1 $161 $01 $41 $1j $2~$7 $11 $0 $0]
~.20650QL._---i.MiSe STM EXP -SEC J-.~~TEX .._~__~"~____.~Steam O&M~ense -~---_ul SG i $47m_~._u_~_~!+-.._..$371 $73~$201 ~~--<-_$2 ..m~
!5065000 Total j'j I $470;$71 $121]$37,$73;$201 $29j $2 $Oi
r u5066000 I MISC STM EXP ~SF1Y)STEX Steam O&M Expense j SG 1 $1,448j $23!----$373.$115!$224!$6201 $SS!$6 SO!
f 5066000 Total j i j $1,4481 $231 $373:$115r-$224f $6201 $881 $6 $0:
f.....?92?2QO__~_._1~.9ST~EXPTRN~S?__..t STEX Steam O&M Expens~_~~m .~_§"G-__~.j._~~)2330j $531 $8581 $264 ~.?.1.~.lh'±?~+$2021 $13 .__$Oj!5067000 Total :f i 1 $3,330l $531 $858\$264 $514i $1,4261 $202!$13 $OiL_~?800Q.._"-l...-MISC STM EXP TRAVL .I STEX Steam O&M Expense .-..-1-.SG__$2!_._~_..~.".._...._u__~__.m ~__•__m~~$1!SO!~.-1Q~__~.~
1 5068000 Total !.l $2r $0 $0:$0 SO!$1;$0:$0 $0:!5069000 I MISC STM EXP WTSPY J STEX Steam O&MExpense ~SG $148~$2 ,,~--~~uu_-~$1#-$231 _$631 $9:$1 u~-~QJ,
i 5069000 Total ;'j $148r $2 $381 $12 $23:$63;$9~$1 $0;L.~~.~g---I MISC STM EXP MISC.STEX __c-.Stear:!:!O&M Expens~:SG _.-+.~2,41~$38'$623!$191 ..._~_.....~__1!!Q~~L-_._~$147!.__~~._.....~~Qj
!5069900 Total j j 1 $2,418:$38 $623;$191 $3731 $1,035 $147:$9 $0'!5070000 RENTS j STEX Stea~Q~M Expense ..-1 SG -+....$~9U---~6_......!!Q?L.--._........$~1 _.~$61f $170 $24L-_$2 $01
1 5070000 Total 1 1 !$39n $6 $102\$31 $61t $170 $24!$2 $01
L...~.QOOOO j MNTSUPERV&ENG STEX SteamO&MExpense!SG j $4,079j ~$1,051:$323·$629~$1,746 $2481 $16 ~!Q.l
1 5100000 Total j j i !$4,0791 $651 $1,051j $323'$629l $1,746 $2481 $16 $0:L~!~Q1Q9Qu,~._-_......j _MNTNC~~.~VS~_&ENL._1 STEX ,__2!~~!!1.2.~~_.Su~ens.~~.__.u_.~~.J SG !$2,300]~_..~__-i~.$5931 $182 $35~j~~~_._~.!.~9L-$9 .._.J-2JI5101000TotallIj,$2,3001 $37 $593;$182 $355!$985 $1401 $9 $01t~21.~.Q9Q9-j MNTCF STRUCTURE§~,_u__...L...~l~m ._..m._.._....m__1.!~£!!!_9&M~xpense _m~.~l~-~_~_...__.~"._.l~!_~~__~Ll§'l._w~_m ~~__<...~_$4311 _.1:!.J~~jlD?Lw _$11 .__-19-1I5110000Totalj1j$2,7911 $44T $7191 $221 $431~$1,1951 $1701 $11 $O~
j 5111000 I MNTOF STRUCTURES !STEX Steam O&M Expense !SG $6,944:$111!$1,790~$550 $1,0721 $2,974!$422]$27 ~_~~
5111000 Total '1 $6,944i $111 $1,790f $550 $1,0721 $2,974!$4221 $27 $O~
L,511l1QQ..J...lA~T.STRCI£~.J:~J 1 STEX ,__~!~.~O~MJ~~~_~_u._._J~~~__.$1,1521 ..m_!l§.._u_.$297~$91 $178:$49~+~~~~,--......._~Ql
1 5111100 Total 'J j 1 $1,1521 $18 $297~$91 $1781 $4931 $70r $4 SO!
r 5111200,I MNTSTRCTWj\STE vyr_~...L-~-~.-__~__Steam C&MExpense I SG!$971~..._~.~§__~~~__$250~_.~_.$150j ~..$591 $4~5111200Total I!1 $971 ~$15 $2501 $77 $1501 $4161 $59!$4
5112000 I STRUCTURAL SYSTEMS i STEX Steam O&MExpense l SG $.8,950!$1421 $2,3071 $708 $1,381]$3,8321 $5441 $34 $Ql!=5112000 Total !1 $8,950j $142]$2,307!$708 $1,381i $3,8321 $544!$34 $01L!?~9.Q9~.__~.__<_._~~I.9£STBfr.g£l:1~___j STEX St~'.3_r:!l9§IM ExpeQ~__._~_u_~~.~L~~~.---L...T .__._...~_.__$_O+---_~..~4!$1 $21 _~©,_.~u~$0 $Q~
)5114000 Total j 1 $151 $01 $41 $1 $2;$6 $1 i $0 SO!
~_«5116000 MNTSTReTDAM RIVR m.L ST~_~Steam O&M Expens~-+m~.-+$96!._.._.._J5.l---._---$251>~<,,__~_$8_~..__J.l~".~<__mJ~l $6!....--1.0 __.lQj!5116000Total'1 I $961 $2l $251 $8-$15~$41 $61 $0 $Oi
!5117000 MNTSTRCTFIREPRT j STEX SteamO&MExpense i SG 1 $1,4161 ~$365:$112 $219'$606 $861 $5 $O~!511700~-~'j -j !$1,416j $231 $3651 $112 $219t $606 $861 $5 $Ol
!51180QQ~,MNTSTRCT-GROUNDS _.L§JQ~.._.__u.u_...Steam O&M Expense 1 SG _$1,1691 $191 $301.~~~.1~,-"~__uu$180-$501 $711 $5 SO!
i 5118000Total'j I $1,1691 $19!$301i $93 $1801 $501 $71j $5 $0:
;2!190Q.Q.__~u MNTOF STRCT-HVAC i STEX Steam O?M Expense u_~J22.._....$1,650l >~_.~._.~_~-__...$255~$707 ._~~__.$6 ._...~~r5119000 Total j 1 -$1,650:$261 $4251 $131 $2551 $707 $1001 $6 $O!
!5119900 MNTOF STRCT~MISC STEX 'Steam O&M Expense 1 SG "_~.$2301 $41 $59i $18 $361 $99 $141 $1 SO!I 5119900 Total !f I 1 $230:$4 $59l $18 $361 $99 $14:$1 $01
L§1~.QQQ._....__~.L.MANT OF BOILR PLNT l STEX !Steam O&M E~§_e_~~_~~~._._~...il~~t $270 __._§~,3671 $1,341 $2,615!$7~~..$1,030!$65 ~..QJ!5120000 Totalr'"iii $16,944[$270-$4~$1,341 $2,6151 $7,2561 $1,030i $65 $01
~1000 __~_!?OILR-A!.B....l:il~__--L..§IEX "~,__,...__I Steam O&M f~~~~__.."._u.~__~__._.._$21,7~~Jl~m .!?~~~:!L__."..__~__J11_'!.§1~~--~.2.~~~-._~.~2~-~__.__.......?.Q!
i 5121000 Total l f 1 $21,702~$345 $5,594[$1,718 $3,3501 $9,2931 $1,319~$84 $01
I 5121100 I MNTB01LR-CHEM FD i STEX Steam C&M Expense 'SG $176~_$3 $451 $14 $27·$75 $11~$1 !QJ
5121100 Total I j $176~$3 $451 $14 $271 $75'$11~$1 $0)
5121200 I MNT BQ1LR~CL_HANDL !STEX ....~._~..__.~._~~teaI!!.9!M ~~pense I SG $6,063!$.97 $1,5631~_.~?.Q _~_._.i~361 $2,596 $369[$23 SO!
5121200 Total ,'$6,0631 $97 ~$480 $9361 $2,596 $3691 $23 $0]
1 51214Q5L...j MNTBC1L-DEM1NERLZ $TEX ~.Ste~"O&M ~!£.ense -.---------l-SG .1.£t?QL §.:!l $1721 ~~..._-.1~~.t~~_$41~$3 SO!
j 5121400 Total j,1 $6691 $11 $172~$53 $1031 $286 $41!$3 $Oit5121500IMNTB01L~EXTRC STM t STEX Steam O&M Expense j SG $374[$6 $96'$30 $58i $160 $23!$1 $0:
j 5121500 Total ~'1 1 $374[$6 $961 $30 $58:$160 $231 $1 $O~~21600 ~___I MNT BOILR~FLYASH .l-ill.0...~_uu __~~mO&~ense !-§..G.----1!__.--Ji~_~__~'~__.......-.!~.~~~$5.QQ!$~~ig __".__~.!?Q.!!..~._$13 $OJi5121600Totalj;j $3,2981 $53 $8501 $261 $509~$1,412 $2011 $13 $Oi
I 5121700 1 MNT BOIL-FUEL OIL ~TEX Steam O&M Expense ...._...-t~---+--..$520!$8 ~.__~>--...~l4-"~c-__.~2~$2 ~_9~
1 5121700 Total l 1 j 1 $520j $8 $134!$41 $80!$223 $3~$2 $0:
1 5121800 I MNTB01L-FEEDWATR j STEX j Steam O&M Expense 1 SG I $4,567j $73]$1,177!$361 $705[$1,956 $2781 $18 $O~
20f 12
"ROCKY MOUNTAINPOWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~,!!ary.Accou.!!~~'~~~~"~'_"~"'MW_~___l§!CondaryG~~~~J.-~_~eJA[oc~=!I~1 :=-_J£~lif -·-TOreQOr1-]Wash .l~~g,~_jytah.,~~,ho ----!fE!tY~__,-~--~l
;5121800Total I !l l $4,567j $73 $1,177)$361l $705~$1,956 $278!$181 $0:
~~21900 ._!._~.~l~.§gl.b£!3?"E.!3.IsL._~..~_~X ._~eamO&M Expense ~-----t-SG ~~36!_..~._~1:!L_~_-1~_~1.3 ~.w.~..m.,,~§i.~,,__.__l:!-~,,-------~.?J~.-.~-SOl SO!
5121900Total 1 j i $36:$11 $9j $3 $6~$15 $2!$0.$Oi~BOI~_~~__S~amO&MExpense I SG $~83n $45 $7~1 .~~~~~$43m __~~15 __~~~_~~__~_~
5122000Total I!$2,8371 $45 $7311 $225 $438i $1,215 $1721 $11 $O~
i 5122100 1 MNT B01LR-MAIN STM !STEX Steam O&M Expense l SG $3.1211 $50 $804:$247 5482i $1,336 51901 $12 $m
I 5122100Total l 1 i $3;121~$50l $804'$247 $482i $1,336 $1901 $12-~
5122200 1 MNT BOI.~~PLV~f'D CL 1 STEX Steam O&M ~~e j SG ....J19"Z?2i $171 $2,7a.:+-$849 $1,655)$4,591 $652;~c-----._--!QJI5122200TotalIjj$10,722i $171,$2,7641 $849 $1,6551 $4,591 $6521 $41 $Oi
L._5122300 _I MNTBOIL-PR~glEl~AG j S~EX Steam O&M Expense __+_~.__~Qt__~,~__$~$201 $3921 $1,0881 1l~!--...-l19+_..._...~i 5122300Total j 1 1 $2,54Oi $40 $655t $201 $392j $1,088 $154i $101 $Oi
;5122400 1 MNT BOIL-PRTRTWTR j STEX ~_J~~m O!M.-~~~:S~CL_'_r--_$557!$9 $144[$44 $86!$239 534j $2j SO!I 5122400Total 1 j j $55T $9 $144[$44 $861 $239 $34l $21 $Oi
L.J?122500 j MNT BOIL-RV OSMSIS i_...~Ig .__..__..L.,,§!~~~Q.~~.J~~£~~..........._._...J.~-....$167!$3 $431 $13 ...~~4-~,--.-.~!..1 ...__.._._......-.!1.L_~._$11 $OJ
1 5122500Total )!i $16n $3,$43!$13 $26l $71 $10l $11 $01I5122600IMNTBOIL-RHEATST I~.......+--§leam O&M.f~~~~------D>G--....._~~_~.~_...~.._....__$~_....1i?~~__-_..~1.ZJ_--.~.~.----t~
5122600Total j j j $6101 S10l $157!$48 $94l $261 $37~$21 $Oi
!5122800 I MNT BOIL-SOOTBLWG t STEX Steam O&M Expense ,SG $2,3171 $37I $597;$183 $358r $992 $141!$9 SO!
1 5122800Total j !I $2,317:$371 $5971 $183 $358~$992 $1~~-~~I 5122900 ._......J._~!::1JJ~Q!.h'3:~s:8Jd~~~B._...I STEX +~teamO&M~~__~~-~._~$~~37!$158 _.$2,5611 $787 $1,5341 $4,255 ?604!_.",,~8~"SO!I 5122900Total J ill $9,937j $158 $2.561j $787 $1,534!$4,255 $6041 $38 $O~~_~123~L~J...§.Q~~~~!...¥,,~_~!j.....-l STEX ..._~_.._.~_§l~~~_~~Expense ".-+2§~.........~__$6,90~L__..._~11~---.!!,781J-~~2 $1,Q?l?L-~~r---_...-~?QJ..~._.._~......-1?"~~,--~--.,-...!Ql!5123000Total j ~l $6,909i $110 $1,7811 $547 $1,066!$2,959 $4201 $27'$O~
1 5123100 !MNT BOIL-WTR TRTMT ~STEX Steam O&M ~_e ~1 SG ._.$258!$4 $671 $20 $401 $111 ~.1~$1 $Q1
l 5123100Total I 1 )$258:$4 $671 $20 $4OT $111 $16]$1 $0)
L5123200 ~~T B01L~CNTLSUPT I STE.~...._..~~....Q&M Expense SG S1,505!$24,.___$3881 .$119 $2321 $645 $921 ~~.~
1 5123200Total I i I $1,5051 $24 $388 $119 $232'$645 $921 $6 $01~_.§.!.2330_0~__-J MAINTGEQ_QATH.§Y§_.~~..__+_~~~._"___Steam O&M Expense SG $125~~---m..$10 $19!$54 $m--.---.-1Q.----<----~-~~
j 5123300Total J 1 $12S[$2 $321 $10 $191 $54 $8j $0 SO!I 5123400 !MAINT OFBOILERS !STEX Steam O&M Expense 1 SG $1,863~$30 $4801 $147 $288~$798 $1131 $7 SO!I 5123400Total---r-'1 j $1,863[$30.$4801 $147 $288!$798 $113l $71 $O~
1 5124000 .I MNT BOIL.R-CONTROLS ._~TEX W"_••_~"•.__,,?!~?!!!O&MJ~!P:~~..._w_~_.J2.£..<_.,,_..!§.??!$15,$245'$75 $147,L.$1~~_J~~$4,~QJ
,5124000Total l 1 i !$9521 $15 $245[$75 $1471 $408 $58~$4 SO!t 5125000 ~~f':lTBOILER:9~I3:~fl Tl--STEX --_._-_.._--Steam O&Mfxpense ~SG __..jlll.??1L-.__j!?~...__._~..__~-.!.5~~__....J2271 ~~__i!..~~._.Jgj
5125000Total i j $3,732)$59 $962!$295 $5761 $1,598 $2271 $14 SO!I5126000 i MNT BOILR-FIRESIDE ,STEX =1 SteamO&M Expense SG $1,1011 $18 $284.$87 $1701 $471 $67>$4 $0;
5126000Total 1 j $1,101i $18 $2841 $87 $1701 $471 $67[$4 $Olt..w?.1.27OOO _I MNT BLR-BEARNG WTR .I STEX_..__~_...-L.Steam O&M Expense )SG $225!~"--"''''-~r-----.-.J.~$18 $351 $96 _--1141 $1!$O~
1 5127000Total ;1 j $2251 $4 $58l $18 $35!$96 $141 $1 $O~
L212800Q.-J MNT 891LR WTRfSTMD I STEX __~+Steam O&M Expense !SG ..$3,299~$53 $8501 ~1Q1.~~~~.~1~__._..._.1?Q!L-_.......31~>-_.__~!QJ
1 5128000Total 1 1 I '$3,299:$53 $850~$261 $509i $1,413 $201;$13 $01I5129000jMNTBOIL-COMP AiR I STEX Steam O&M Expense ~SG $533)58 $1371 $42 $821 $228 5321 $2 $01
5129000Total 1 I I $533!$8 $1371 $42 $82~$228 $32!$2 $Oi
5129900 I.MAI.NT BOILER~M!SC I STEX _I Steam O&M ~xpense 1 ~__$33,31 $51 $86!$26 5511 ~jl~_._._.-1~~$1 ~
j 5129900Total T --:$333)$5 $86i $26 $51i $143 $20 $1 $0;~30000 ~~~iiI,~~E.C PLA..l'll-__...[_~I~~.~?m O&M f:-~ense ~._.._~._.§.~.__.~~?~~.~-._..-...--~$626!..__.j,~'-__-.-Jl~~.._...!1QiQ .__~t__._~_~J~'---_..~~9~
l 5130000Total j I l $2,429:$39!$6261 $192 $375,$1,040 $148i $9 $01
5131000 j MAINT ELEC AC I STEX Steam O&M Expense SG $21,220!$338 $5,469j $1,679 $3,275,$9,0861 51,2901 $82 $0;
5131000Total I \1 $21,2201 $338l $5,4691 $1,679 $3,2751 $9,086 $1,2901 $82 $01
.5131100 ;MAINTfLUBE-OILSYS ...L..~__...__~_~~amO&~F;xpense ...J.-§G $735[~_~_$1891_..$58'$18-,$315 $451 $3 $01
5131100Total I i I $735:$12l $1891 $58 $113!$315 $451 $3 SO!
!--5131~Q9__--+MA1NTfPREVENT ROUT (STEX Steam O&M Ex.e...e.£!.~_''_Tl.SG ._,~_.__~_~~...jQ'I---'_$~l $1 $11 $3 JQL $0 .__~,_!Qj
J 5131300Total i I I ,$8!$0 $2i $1 $1!$3 $01 $0 $OiI5131400IMA!NTlMAIN...~URBINE i STEX Steam O&M Expense SG $3,874!$62,$9981 $307 $5981 $1,659 $2351 $15 50~
~400Total l ill $3,874'$62 $9981 $307 $5981 $1,659 $2351 $15 $01
#QQQ .~..__.LM.~~.I...~~!3.~.§fl.NFO~"_._,~..!STEX Steam O&M Expense ~._,,~~*1,027i $16 $265)$81 $l?~$440 $621 $4 $01
5132000Total !!!$1,0271 $16 $2651 $81 $1581 $440 $62!$4'$01
~~-l_MAjNTlAJR-COOL-eON l STEX ,-.Steam O&~~n_s_e ~.$68!~.!~~__._.-!.~~~__~.l~$29 ~.J~.~-1QJ
I 5133000Total l!j $681 $1 $18'$5 $101 $29 $41 $01 $01
L 5134000 l MAINT/COMPNT COOL ~?TEX ...--LSteam O&M E~ense j SG $250,$4 $641 $20 $391 $107 $15i $1 SOt
30f12
"ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~El~£(im~~-l,_====-=~-··-_·~_J§!£~Gro~~Ode-==~~_~,o",_._.~~.~_~I~:~-lfota"'"'I-·~~ron;go~Twa$h'--Jio'!'~tah Idaho !FERC ~-~~~her ~--]
!5134000 Total I ~j j $250!$4 $641 $20,$391 $107 $15i $1 $0)!5135000 +_..M~L~Ir.90MPNT AUXIL __~~~2.<-~-~~-_-.~----~§!~E!!-O&M ~~i:~--.-~..l ..~_.--J_._.._..__!l~~.-..-.-..~~.----.-:g~ll-..,_.jl1.?.L_~$228!__~$633 $90j _~~.._...~_...__~I 5135000 Total .~j j $1,4791 $24 $381j $1171 $228:$633 $901 $6!$Oi
,513700-.QM ........tl...~AINT-COOLING TOWR....!.~TEX_~~_.~~~Stea':!:.9&M ~?~e ~~+__~~~~r.$~__J.1§il_..~~~.~...~__.1~9>-$126!~_,_,~,,_.....-..!9~
5137000Total I i j !$2,076~$33 $5351 $164 $320:$889 $126!$8:$O~
l5138000 --..LMAINT-CIRCUL WATER ~STEX I Steam O&M Expense _j SG 1 $1,521~$24 $3921 $120 $235!$651 $92!$61 ~~
I 5138000Total j ~i -r I $1,521!$24 $3921 $120 $235~$651 $92i $6 $Oi
5139000 ~---L MA!!.'!.I~ELECT -DC __~S1I.0~.~~~_~_~_Steam O&M Expense I SG _j...~$3161 $9 $8--U----~?.~...__...~~~_w~..._$135 $1~~~_.__~....__..!9..1
5139000Total l i 1 j I $316)$5!$811 $25 $491 $135 $19i $1l $Oi
L-~2~Q.__..."~.~...J MNTELECPLT-MISC _...._~.--!.~I~~..._...__.__~~_~_...~~Q&M<~_~.._i-~__~..~~.~.~$11~.1QL...._.__~-$1 -gL..~~"---.$5 $1:.......±9 jQj
1 5139900 Total 1 i 1 j 1 $11)$01 $31 $1 $21 $5 $11 $0 SO!
!51400q.o I M~!NTM1SC STM PLN !STEX J Steam ~_~.E2£~~~~~__~..._12~~L~...~$5,5841 $89!$1,4391 $44~$862!~"$2,391 $339!$21 ~I 5140000 Total I '-----T j $5,584!$89l $1,439l $442 $8621 $2,391 $339:$21 $0:
I ~410~.~~£ST~OMPN~-_--~~~~-_.~-~--~~ense I SG $~10~$M $~I ~67 _~~!~~...~_~~$8 $~
1 5141000Total j 1 :$2,1091 $34'$544l $167 $326[$903 $1281 $8 $OiL5142000_._~J ~ISC STM PLT-CONSU !STE0..__....__~>----,SteamO&MoExpens~_,_~~__$4j $0 $1f $0c-._~,-.-11L_--_...---_Er--_...-.----~-~~~
1 5142000Totall ~I $4\$0 $1!$0 $1 i $2 $01 $0 $Oi
!5144000 j MISCSTM PLNT-LAB I STEX "~...~am O&M ~_~ttnse l SG $276:$4 $71 ~$22 $43:$1181 $17!$1j $O~
;5144000Total 1 I $276)$4 $71!$22 $43!$1181 $17~$1 $01L.5~450~.j MAINTMISe-SM TOOL I STEX ...~l~_~O&~U~~~!:!~.~......._._.~$.20~1 ~_._.~~3 $54!$17 ~$89 $13~~lL.._...._..~.Q1i5145000Totall!i $209~$3 $54!$17 $321 $891 $13~$1j $Oi
L~~i~Q9Q.......~._....~~!iIl~~G!NG __~~--J-§TEX _~__~__...~_"._~~~...92}~i§~£~~~......._.~:?.Q -.~~.-llZ.?.L-..J.1 __~~__.1!.1 t~~~~..~_..~_.E~.__.~.:l.?.2L--~,~-4-~--,-._1Qj~5146000Total I 1 I $172t $3 $441 $14 $27[$74!$10~$11 $O~
!5147000 1 MAINT/PLANTEQUIP i STEX f Steam O&M ~nse ;SG $2,860i $46 $7371 $226 $4411 $1,2251 $174~$111 $Oir5147000Totali)I J $2,8601 $46 $737!$226 $441:$1,225 $1741 $11j SO!L5148000_~__~MAINT!PLT-,(~I-!LQb§_~.2IEX-...._.-._-..-.~.--'"..----t!.._?!~.!:.!T'O&M ~ense j SG $~_,~:!.i:--_$227,$701 $136i $377 $53!-~-~-".~._-~.9J,
!5148000Total j !.I $880!$14 $227!$70 $136i $377 $53~$31 $01~.J?1.~.QQQ__~.__~~~l~ISC-OTHER I STEL__~~._1 Stea~O&~~~~~..__...--!__SG_~_-~--.-~r----$17!_~!§__~_j1Qt-__~_-1~__~__~__1Qe---.._19~
[5149000Total 1 ;!J $64~$1 $17,$5 $101 $28 $4~$0,$0'I 5350000 ,OPE!'-SUPERV&ENG _•HYEX ~O&M Expense .I SG-P $4,568.$73 $1,177.$362 $705'$1,956 $278-i--$18 $0,
L..2~.~~O l OPE~~UPERV &ENG !H'(§X-_______H droO&M Expense I SG-U $144.1 .jgr--_~$371.~-lli_._.~_._B~.._,__~~$91 $1 $O!
1 5350000 Total i ~-$4,712~$75 $12141 $373 $7271 $2,018 $2861 $18 SOl
5360000 1 WATER FOR POWER I HYEX I HydroO&M Expense l SG-P $135l $2 $351 $11 $21,$58 $81 $1 SO!
5360000 Total !!I $1351 $2 $351 $11 $21!$58 $8~$1 $Oi
l··§~~_-tj ~HyqM!dL!C EXPENSES _..!-.ljY~__~.~--.LJ:iY~!Q_9&MExpense _~SG-P $2,4221 $39 $6241 $192 $374)$1,037~.L~__~,"-,-1Qj
15370000Total '~,$2,422~$39 $624j $192 $3741 $1,037 $147!$9 $01
_..~1009 -+-HYDRO/FISH &WILD _l-J:iYEX _HydroO&M Expens~...__.~j SG-P --~-Wl---~-.!Qr---------...._~6j $A.-.__...El-,....)§.$1j ,$0 __..SO!5371000LHYDt3..Q1EL~.H &WILD ,~.-J._t-:!Y~~..._._HydroO&M Ex.eense lSG=U $104l $2 $2~-~!f--"---$~._-~.__._j~._-!O .._~O~
5371000 Total j I j $126;$2 $321 $10 $191 $54 $8!$0 $015~4oo0 I HYDROroTHREC~C~~~ro9&M~_~_1 SG~__$3501 $6 $9rn $28 ~~__$1~_~~1!~~~~~_~~
,53740QQ~_..-l..-!j.iDRO/OTH REC FAC.1 HYEX j HydroQ&M ~~~~..._---..l SG-U--c------.--$16~$0 $41 $1 ~.?)~__.-E ._._.$1j $0 $Oi
15374000Total 1!l $366~$6 $94j $29 $5ir"$157 $221 $1 $O~
~~Q9Q...__._-l--HYDROEXPENSE-OTH 1.HYEX~HydroO&MEx~~_...~_"j SG-p.$1,092~__$17 ~$86 ~__.$468 $66]$4 .$m
f
l..-..2.lliQ95L..!HYDRO EXPENSE-OTH ".,T HYEX J::l.yQ~£...Q~~.E.~~D§.~.._.~~...§G-U__~__~.__$259~$4 $67+-.__.~......$_~~-__~]-!.1 ~""$161 $1 SO!
5379000 Total !!1 $1,351[$22 $3481 $107 $2091 $579 $82j $5 $0l
1 53~Q9_0_0 ..~MSC HYDPWRGEN EX !HYEX ~O&M E~ens~_~._...__~_~..£__>--_~2,154[,..,$193 $3,1331 $962 $1,876j _~~~-_._~$21~L---~r------jQJ~~~gQ90 "l MSC HYDPWRGEN EX !HYEX .__._H..Y.9.~..9_&M E~n.3_t:"'_"''_"'-i_~g:b!_...$7,852)$125 $2'~"__"_'~~.?!f--~Et.""_.__~.E2~2r-__--.!~$30 ~
j 5390000 Total l!l $20,007l $319 $5,1571 $1,583 $3,0881 $8,567 $1,216i $77 $0\
LZ!00000 ._...__..__--+--:RENTS (HYDRO GEN)!H)"EX HydroO&M E;~~!SG-P $635{$10 $1~$50 $981 $272 $39+--__._$2 SO!L2:!Q~QQQ....-----+R!=NTS (HYDRO GEN)!HYEX __~~O&M ~~~.!lse ..l SG-U $27'$0 $71 $2!....111 ._.~11 .....~.~,$0 lQ.j
1 5400000 Total j 1 I $662($11 $171j $52 $1021 $283 $401 $3 SOl~~~~:J MNTSUPERV&ENG ~~__.__......{_..J::i.Y?~Q&M_~~~~__.j SG-P -..~.Ql----~-.-1Qc---~~.~$0 sol $0 $O!$0 SO!
j 5410000 Total I ~I j $Of $0 $01 $0 $01 $0 $01 $0 $O~I 5420000 ~I MAINT OFSTRUCTURE !HYEX HydroO&M Expense J SG-P $661:$11 $170,$52 $102~$283 $40:$3 $O!1~~Q9Q9_____j MAINTOF STRUCTURE r HYEX ...HydroO&M §~~_~~~_-l-SG-U $1651 $3 $421 $131 $25:~71 ~:!Ql $1 Sal!5420000 Total i!1 $825·$13 $2131 $65 $1271 $353 $501 $3 $O~
I 5430000 I MNTDAMS&WTR SYS ~HYEX HydroO&M Expense __......L§Q:f_,..$1,604:$26 $4131 $127 $2481 $687 $971 $6 $01~30000 ...----.J..J:1!:!!DAMS~~TR SYS..I HYEX ...~....__,.JjydroO&M Expense I SG-U $4851 ,~_~$1251 $38 ~..~208c--.$291 $2 SO!l 5430000 Total IiI j J $2,0881 $33 $5381 $165 $322)$894 $1271 $8 $O~
5440000 j MAINTOF ELECPLNT !HYEX I HydroO&M E~e j SG-U $160l $3.$411 $13 $25~$68 $i0l $1 $Ci
4 of 12
ROCKY MOUNTAINPOWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending ~December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
IPrimaryAccount I ...=~condaryGr2~IL~~~~==--====--_"_·_,_~~~J!2£~~LO!!!_e~---lCi"[=---~oreg~~~!~t!_"~==~~g,!Utah 11!!!hi_~._~.J.!:EJ~9 -~'~~T I
i 5440000Total 1 :wT 1 $160l $3 $41;$13 $25l $6g'$101 $11 $Oi
!54419°0 'PRIMEMOVERS&GEN!HYEX __._~_._.~l.Jjy~roQ~g.s;~~_.~.__~~l SG-P ~__~.?L--J.j~~B45!__..~_!!~~_...~~1±!1 $408j $58).__~~~__~.l~
5441000 !PRIME MOVERS &GEN [HYEX .f Hydro O&MExpense j SG-U $195;$3 $501 $15 $30j $831 $12]_$1 $0,
5441000Total 1 !!!$1,1471 $18 $2961 $91 $177~$49~$l0!$4 $0
5442000 __.__.J...~<2.~~~~~EC EQ~_~_fiYEX _~._~~!Hydro O&MExpense ------l2.Q:.E..-1_....$602j $1~~~-.....~._...-.~r_...-.--.-~~31 $2581 $37i _..._.._..J~.~
5442000 :ACCESS ELEC EQUIP ~HY~_1 H.YQro O&ME!pense I SG-U l $66i $11 -t!lL--$5 $10;$281 $41 $0 $0'i 5442000Total j [f ;I $6681 $111 $1721 $53'$103~$2861 $41i $3 $0'~MW~__LMmM~m~O~~_~~l~ro~M~~-L~-~--ffi ~__~_~~!n _~.~~
!5450000Total :~!j!$7:SO!$21 $1 $11 $3 $01 $0 $m
5451000 .._.t..M..tiT-FISHIWILQ.LIFE_~._~~t:!y~_-.~._._.~..._-~_~~O&MExpense ~._._.-Lm?G-P $605j ~_"__"".__~~Lm_~$931 $2~~__"""_"_~RL__.~_.m....B _~~
5451000Total !1 !;$605!$101 $156j $48 $931 $259l $37:$2 $Of
_54MOOO i MAINT-OTHREC FAC i HYEX I Hydro O&MExpense l.~G-P ~$101 $Ci $3!$1 $21 $4;$11 $0 SO!
!5454000Total !i 1 $101 soT $3:$1 $21 $4 $11 $0 $Oi~~oo ~~~~_~_~i~ro~~~__~~~~__~~,~~~__~~~__~~~
15455000 --LMAINT-RDSITRAIUBR 1 HYEX .i Hydro O&MExpense '~::!J~~$460~$7 $119:$36 $71)$197 $28f ~2 $Oi!5455000Total 1 !I j I $969i $15 $2501 $77 $1501 $415 $59~$4 $01~!~MNT~R~__I HY~m_~~roO&MExpe~e ~__~~_~__j~09~~n $2~1 $_~_m~5468 $6&$4 $~
5459000 1 MAINT HYDRO-OTHER i HYEX 1 Hydro O&MExpense j SG-U T $2521 $4!$651 $20 $39[$108'$151 $1 $0'I 5459000Total l j ~'m i ~$1,3441 $21 $347l m $106 $2081 $576 S82:$5 SOl
5460000 l~QPE~§UPERV&ENG I OPEX ._._~"~,_I OtherprodUctionO&MExpe~$3701 $61 $95~1 ~.57!$158.$22~$1 SO!
5460000Total J !j j $3701 $6 $95f $29 $5T $158 $221 $1 $01
54nOOO _~.NATU~LGA~_~__~~NPCX ~~N~Pow~Co~Expe~e J SE .l $3M,~1 $~66i__$8~63m $2~7~$6~33m ~54~__~$23~__~~25 SCi
5471000Total I 1 j i $364,5081 $5,667 $89,6301 $27,704 $62,336i $154,794J $23,0521 $1,325 $Oi
1 5480000__;GENERATION EXP.:OPEX _"i OtherProduction O&M Expense 1 SG $17,431i $2771 $4,4931 $1,380 $2,690r $7,4641 $1,060!$67 $0
5480000Total !!~j $17,4311 $2771 $4,4931 $1,380 $2,690:$7,464 $1,060!$67 $0.
1 5490000 !MISOTHPWRGEr~L~.!OP~~_~_--.LOtherProductionO&MExpense ~$9,0821 $1451 $2,341,$719 $1.4021 $3,889!_$5521 ~Ol
5490000 I MIS OTHPWR GEN_EX ~EX j OtherProductjon O&M Expense j OR I $661 SOl $661 $0 SO:SOl SO!$0 $01
5490000Total 1 1 l 1 1 $9,147!$145j $2,406!$719 $1,402~$3,889 $5521 $35 $01
5500000 _I RENTS (OTHER GEN)!OPEX __I~Productio~pense I SG $3,5781 ~283 $552,$1,532 $218j $14 ..l~
5500000 j RENTS (OTHER GEN)~OPEX 1 OtherProduction O&M Expense :OR $841 $0,.$84i ~$0 ._~SOl SO $0 $0:
5500000Total I f 1 $3,6631 $571 $1,0071 $283 $552~$1,532!$2181 $14 $0'~oooo _~~m~~~o~~~jOO~P~~~O~~~~_~~_~~I ~m ~~~~__~~__~~~~W
I ~r -~"jL$2,2911 $36 $591j $181 $354l $9811 $139]$9 $Ol
5530000 I MNT GEN &EL~QfbI~_..t OPEX ._OtherProduction O&M Exeense.~~.-t~t~U $410i $6,~+-_...1.~_"$3,9791 $11,0401 "_.....3..!2§.!..~__$99 $0'
5530000Total 'f j $25,781j $4101 $6,645i $2,040 $3,979;$11,040j $1,56J!$99 $0
5540000 1 MNT MSC OTHPWRGN i OP~X OtherProduction O&M Expense j SG 1 J;1,966i $311 $507i~__>$156 $303i $842l $1201 $8 $O~
5540000Total [,j $1,9661 $311 $5071 $156 $3031 $842!$1201 $8 $0;
~~~REG BILL OR-(PACF)_~._~.§.~~~..__..__~~."PowerSupply ~~__.~i.-.g.ts...__.L ,:$22,235j $O!-$22,2351 $0 SO!.--_._~._~-m",._m ._.-..-J-W-$0 $0'I 5551100Total l i 1 i 1 422,2351 $Oi ~$22,2351 $0 SO!$0 $01 $0 SO!
5551200 I REG BILL-~PACF)!PSEX ~__..._Po~erSupplx~se WA 1 -S6,961!.._....~+..._.._...__~__:$6,9~l~_.~~+--,~~Ql .lQl_~.J?Q ..._--.-1Qj
5551200Total J:1 ~$6,961 SO!$01 -$6,961 $Oi$Or $Oi $0 SOlI5551330IREGB!LL-ID (UTAH)PSEX PowerSupplyExpense IOU J ~S2,971j SOl $0)$0 so!$Oj ~$2,971]$0 $Oi
5551330Total 1 1 j ~$2,9711 $01 $01 $0 SO!$0 ~$2,971i $0 SO!
~:-J OTHIINT/REC/D~L !NPCX ~~._Net~~~~9stEx£ense --J-SE I -53,906:-$61.L---~QL ~~J~_:-*6681 -$1,659 ~$247i -$14 SO!
!5552500Total 1 l J -$3,9061 -$611 ~$960f -$297 -$668]-$1,659 ~$247f 414 $O!
~.l ELECT~~.~~~__...__.~_N~P~~C~ense ~~3~8~1 ~55m ~a98m 1~7~~~3?n ~14~19 ~~134 $~
5552600Total ------T r .~$34,841i -$555 -$8,9801 -$2,758 -$5,3771 -$14,919 -$2,1181 -$134 $01
5555500 1 lPP ENERGYPURCH NPCX Net PowerCostExpense J SG $27,8161 $443 $7,1701 $2,202 $4,2931 $11,911 $1,691r $107 $0;
5555500Total j l $27,816j $443 $7,1701 $2,202 $4,2931 $11,911 $1,691~$107 '$Ol
5555900L_~!!9::!:I~rm f.!.~_~~_m_~_~_t:J~.£:~er C~~@.p~~..~~t-~~"$65,437+-'.$1~.1.._.~£:§66r $5,1791 $10,1.Q0]$28,020'$3,978f $252 SOl
5555900Total ==r ~i $65,437:$1,042 $16,8W-$5,179 $10,100:$28,020 $3,978f $252 $0]
5556100 ._I BOOKOUTS_NETTED-LOSS -li':lPC0_~..~..,.Net PowerCost~.xpense l SG _..__~,$3,5441 _~._~.__~"J~-4-__.tG-~1z.__..__~~.?L_..$14 $O~
5556100Total I!'$3,544:$56 $913i $280 $5471 $1,517 $215'$14 $01
j 5556200 1 TRADING NEITED-LOSS ~NPCX ~~Net PowerCostExpense !SG -$9f $0 -$2~-$1 ~$1;-$4 -$1~$0 $01
!5556200Total I f l -$9r $0 -$2i -$1 ~$1 i ~$4 -$1f $0 $Oi
!5556300.:FIRM ENER.9.Y.£.VB52t1 [NPCX __.._.~.~?owerC~~~pense ~SG $586~$9,340 $15~546,4361 $90,553!~~!i:L..~~1~~@-_~$2,259 SO!
!5556300Total 1 t i $586,706i $9,340 $151,2231 $46,436 $90,553i $251,227 $35,667;$2,259 $Oi
I 5556400 --,-~-l FIRM DEMAt:'lD PURCH !NPCX Net PowerCostExpense --l--§9-----"$76,8271 _$1',2",2,31 $19,802i $6'0ill-_...tL!ll~$32,897 __.~~..__$4,671~$_2.~......!QJ!5556400Total j 1 .$76,8271 $1,223 $19,802]$6,081 ~$11,858]$32,897 $4,671[$296 $01
5556700 I POST~MERG FIRMPUR NPCX ~Net PowerCostExpense 1 SG 1 ~$153,9871 -$2,4511 -$39,6901,-$12,1881 -$23,767j -$65,9371 _-$9,361i -$593J SO!
50f 12
,<ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~~~cco~-·T--:===~._~_~~._~~!S~~~~~.~=~:~I.~~~;.",'''''''','".JAIIO~MJI~I --==r~aiir "loregon"_!Wash '---~'--]WYOmin9-~tah "",'Idaho u!'FERC ~.~"~~,!Ot~~L_.~.~l
5556700 Total j ~i i ·$153,987]-$2,451 i -$39,690 -$12,188'-$23,7671 -$65,937 -$9,361'-$593 $Oi5560000.~__~~1~SYS~I!31.~1:Q.Q!g'-'---l!....!:.~E...0.m..u_"m.~__._~.._.•.~POWefS~-E~~n~e !SG $1,546!$25 $398!$122:$2391 '--~--~'~~~f---'$941 ...mJ_~~_u_.__~_.~SO!
,5560000Total 1 j 1 $1,5461 $25 $398!$1221 $2391 $662 $94j $6 $0
r--~_Q~.~--I OTHEREXPENSE~__:PSEX.!~~erSuppiY.Expense I SE :-$4,298!-$671 -$1,057!-$32?l -$735!-$1,825 -$272'_~_.__:l]._6 $0:~z.QQQ.Q..-.~--.J-9]JjE.f3)~.0.E~t:!~~--1.l:~~0....._"...J.E-~~~.':'_§~P2.!Y_~R~nse J SG --l__~.§.6,OOO:$1,051l $17,011~$5,224\~.~1§2.l--ji28,~11-~'~$254 $O!
5570000 Total ;['i j $61702[$984:$15,9551 $4,897j $9,4521 $26,436 $3,7401 $238 $0:
LJ??I§Q~-~.-.i....QI.!:1 EXP-CHOLLAREG __-61_!:SEX __~..__L£.2.wer S~~ense j IOU J-~~--.-..--=-,~L,_.$01 SO!~__~_~__._.10 ~.___-$33r ..._.22 __._._$O~~~·§66·6····_··_---_···tg~U-€~~~g~gt~~~~_m -ff~--'~---~~~'-~+'~'~~:~;-~~~~~---"-1~~~CT-1--·_·$1~~+---$1~t-------·$~·~1 $~~!.-~---~.$4~~$~~["'-'-'-~b _...._.._.'w *~
~~~~~Total·~-~1~~:-~~~X~£~""-~~T2~~------...·---·-...----·-t_~~~nse I WA ;M---i~·~+m_~~-..-~--...~-4~·~"--~·...-$1~----~~---·--rlm··......-···...,·--~--m~----'~
~00900 I OPER SUPERV &ENG I TNEX I Transmission O&M Expense !SG I $5,533:$88 $1,4261 $438!$8~$2,369 $336!$211 SO!
5600000 Total :!I..!$5,533:$88 $1,426~$438: $854:$2,369 $336[$21)SO!
j 5612000.j LD::MONITOR_&OPER [TNEX j Transm!ss!on O&M Expense j SG I ~1~L~~~.11QZ~,$1,736~~_~.~~?J._.._._..~~19391 $2,883 $40~L-,,_J.?_~+_~.~
5612000 Total 1 I !I -r $6,7331 $107 $1,7361 $533i $1,039r $2,883 $409[$261 $O~
5614000 I SCHED,SYSCTR &asp ~g_._~_____Transmission O&M Expe~._.__..~\l_._~~$240!$41 $621 $~----.....E'4 $103 $151 ..lli_m_$O~
5614000 Total 1 I 1 $24Oi $4'$621 $19-$3T $103 $151 $1j $01~15000 !REL PLAN &STDSDEV I TNEX Transmission O&M Expense 1 SG $8501 $14 $219!$67!$131[$364 $52!~~~~
5615000 Total I I $850i $14 $219]$67 $131!$364 $521 $31 $O~
I 5616000 __w._!TRANSSVC STL!.Ql~'§_..~TNEX I Transmission O&M Expens~_.~~.$128!--J1r------$33]$101 $2.Q.l-$55 $81 $0,~O!I 5616000 Total 1 !!1 $128~$2'$33]$10 $20[$55 $8;$01 $Oi
;5617000 j .GENINTERCNCT STUD ~~..~+_.Iransmission O&M Expense SG _-+-.t6.lill--.~__"..__!1Q"--..~..~_~_._~~_........_..t~~+.$265 _~__......1~.~_..~_~__.1~
5617000 Total j I !I $618[$10 $1591 $491 $951 $265 $38!$21 $Oi
~O I STATIONEXP(TRANS)I TNEX I TransmissionO&M Expense l SG !$2,9851 $48 $7691 $236 $461:$1,278 $181!-t~.._,$0~!5620000 Total '!$2,9851 $48 $7691 $236 $4611 $1,278 $181i $11j $Oi
I~~_~~~~~~E~.~~fu~~oo~~~~~---~~~~9 ~-~--~---~~~!5630000 Total 1 !i I $285i $5!$74i $23 $44~$122 $171 $1[$O~
I 5650000_~_~S ELEC BYOTHRS 1 NPCX !NetPowerCost Expense l SG _$748~$12!$193!$591 ~1_}6~$320 $45!$~~~~~j~Total j ~i $7481 $121 $1931 $591 $116l $320 $451 $31 SO!3S1OOO l SfT FIRM WHEELING ~NPCX ~_!NetPowerCost Expense SG $6,1501 $981 $1 ,585~$487!$949~$2,633 $374!$241 .19~
1 5651000 Total !~I I $6,150:$98l $1,585!$4871 $949~$2,633 $374~$24 $O~r-r.52~QQ I N9~-~lR~..~HEELEXP 1.Nr:,g,0_u ._.__...1 NetPowerCost Expense SE $7,456-L.--_!.l16'$1,833j $567·_.$1,2751 $3,166 $~_.__:g?J .~~
5652500 Total i ,T I $7,456,$116 $1,833!$567 $1,275,$3,166 $472!$271 $O!
!5654600 I POST-MRG~WHEEL EXP i NPCX.~._..NetPowerCost§.x...eense --1~'--.-_.$12021L__$~~__~~__~..'.ill __,,~$19,7~_$54,712 __.._!!2'§Z!---$492·SO!
15654600 Total \!I l $127,771 f $2,0341 $32,933!$10,113 $19,720!$54,712 $7,76T $492 $01I5660000;MiSe TRANS EXPENSE i TNEX Transmission O&M Expense SG S3,696i $59 $953]~~$570f $1,583 $225!$14 SO!
!5660000 Total !\~$3,6961 $59 $9531 $293 $5701 $1,583 $225!$14 $O~I 5670~..1~I~-TRANSMISS10N .~TNE.0_~_~._Transmj~~.!2!:!g_~.~'LI~_xpense 1 SG _~,.".$1,4971 $24 $386!_~_~.3l~ll9 ...l?31!$641 $91i ~~t?_~
'5670000Total \~$1,497~$241 $386]$119 $231'$641 $91j $61 $01
~",~.1._MNTSUP~V&E~Q._..__,._~NE0 TransmissionO&MExpense I S~._.~,,_$2,48~~..__~ll--._~$1~2__._~~.__$1,Q§.?__.......1.:!21L._~~O~.-1Q~
'5680000Total j l l $2,486~$40'$641]$197 $3841 $1,065 $151i $10 SO!
5690000 t MAINTOF STRUCTURE f TNEX Transmission O&M Expense SG $1j $0 $01 $0 sor $01 $01 $0 SO!~ciOoo Total j 1 $11 $01 $01 $0 sol SO!SO!$0 $01
5691000 _~JNT-COMPHW'I!3ANL-LlNEX _._~,,!!~nsm~SSiOI'.oQ?MExpense t-_SG~__.~__$203l $31 $521....__.__.~l§~.._~__$87!$12:_.11 .__.~~
5691000 Total j 1 .t $203:$31 $521 $161 $311 $87 $12!$1 $01
5692000 1 MAJNT-COMP SW TRAN~.....1~EX ..I.r:?nsmission O&M Expense !SG $1 ,0011 __~.§~._._$258!$79 .$15±L.$429 $61!$4 ~
l5692000Total j 1 $1,0011 $16!$2581 $79'$154~$429 $611 $4 $OjI5693000IMAINT..eOM EQPTRANS !TNEX Transmission O&M Expense SG $3,271!$521 $~$259 $505~$1,401 $199:$131 SO!
5693000 Total j!l $3,271 1 $52 $843j $259j $505~$1,401 $199j $13 $0j
~OO~~~l_~.~~Q~~~_~~_Transm~~ooO&ME~ense !SG ~~~~_~$~~_~M ~J6~__~~$«$~
!5700000 Total !'1 1 1 $11,424l $1821 $2,9,MTumuunn $9041 $1,7631 $4,892 $694]$44 SO!~__~~m~D~~ImEX +I~~OO~~_~~_~~~~~~__~~.~1~~~1 ~~!n~_~
5710000 Total j ~.1 i $20,57~$3281 $5,3031 $1,629·$3,1761 $8,811 $1,2511 $791 $01
5720000 I MNTUNDERGRD LlNES t TNEX Transmission O&M Expense 'SG $831 $1 $211 $7.$131 $35 $51 SO!$Oi
5720000 Total l [--$831 $1 1 $211 $7 $131 $35 $51 $01 $01L~r~~__~_~MS~~NSPL~_~TNEX_~~.!Trnmm~~onO&ME~~e SG $2J4~~$70~$~8 $42~~~n ~6n ~1_u__$~r 5730000Total !f!$2,7491 $44 $709i $218 $424[$1,177 $1671 $11 SO!
580~0 1 OPER SUPERV &ENG -I DNEX ijistributionO&M E~nse .CA ~$2ZL $27 $~$0 $O!$0 $01 $0 $01!5800000 ---J OPER SUPERV &ENG~-·-·-i DNEX ---~-_.--.Distribution O&MExpense ----l··-li)u...-J -$1601 ----$0----$O!--$0 $0'$0 -'$1~-----$0 SO!15800~---~~---~--------rn~~ow~~100 I $~-~-~~-~~~.~~~
60f12
;ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December2012
Allocation Method -Factor 2010 Protocol
(Allocatedin Thousands)
~ry~~I -~-~-~~~~==~~~=_-~oo~~~~'~oo_~~~~~~__~~_1~~]1,_~~ooQQQ ~~!3_~~Q3.,{~_~~_G,,_,_._..t.J?!'JEX ._____D!st~b~1~Q2MExp~~~~~_~~I SNPD___>_..l12,702l _~~__t'-l~~j _>_,.__~~-"~~$801 $1 ,344+.__~~1Q~t--~~-_$595;iQ ~~m_,•••~.~E~~UPERV&ENG .l._DNE.?'~DistributIon O&M Expense ~n,,'UT _-----~-~.QL $_9J~~!Q SOl ~~?±Ol_m_m ...~~m.__$0 SO!!5800000 !OPERSUPERV&ENG I DNEX Distribution O&M Expe_~se l WA $133~SOi $01 $133 $O~$~_~_~~>$0;SO SO~
~....5800~~_--.-,1_OPER SldfERV&ElJQ___.DNEX I Distribution O&t0~~~~_1 WYP $1891 $9__.~_$0 $0 $1891 "".__um~Lm_"m_...~.$0 SO!i 5800000Total 1 ~$14,093[$460 $3,8231 $933 $1,5331 $6,6491 $6951 $0 $O!!5810000 !LOAD Dl~PATCHING t DNEX Distribution O&M Expense j SNPD S13,037i $444 $3,5131 S822 S1,3791 $6,2691 $6111 $Oj $01I5810000Total!.j $13,037~$4441 $3,513!$822 $1,379J $6,269 $611!$0 $01
~=I~~~~:g~~@~~.-~~$:~__~~~6+·~··~~····m-m-i§--···------··1~t_--···---·-·-·-~§~-···,-·-·-··-·$3~~+~6j ~6jI5820000..;STATIONEXP~EX ._,.....Dis1Jjbution2&MIO'(E!!~e i OR _$1,0611 $0 _$1,0611 ~_._~:t0~SO!~_~r---'_,~~__,~$Ol -~iO jQj!58200OQ._..._.."......_u ]STATION EXP(DIST).._t_g.t':!.~__..m~~._,",_~._Distribution O&~nse j SNPD S30L $T.$8]$2 ~$1,~W ._~O ..~
!5820000 j STATION EXP(OIST)~Q"!EX Distribution O&M E~j UT S1,699[SO!~Joj $0 SOl S1,~~$01 $0 ~r5820~.~~AI.ION EXP(D)~l_._._...""__...I DNEX D~str~but~on O&tl!t~!~!!~._.--+~__~_~__~S3~$01 $O!.$347 .S.9i ~~~SO]sol $oi
!-5820000 .L_§m"I~:no~..f::J5EiQ.t:?Ij_....L DN~.______..P~~~.!?~o_~_Q2_~..~~.£~.!].~.~_.__~_....J-WYP ,---~~1-mu--..j;~f-.-,,----~~L._-..----....19 .........1.®3f _..m__.."...~~2L-~~sol $01
1 5820000Total !I j $4,078j $681 $1,069:$349 $5661 $1,7131 $313l $0 $O~I 5830000 .....]OVHD LINE E>::PE!'JSES-----+-pNE~__~_..."Distribution O§~_~~~_se -+-~.__~_~~~J~l-.~..!OF--__~~__..._,i~__~J~~.....__.....~~.QJ!5830000 ,OVHDU~E~~~EN~~__m_!DN~_D~~b~~.~M~~_JDU ~5~__m_~_.~~.__~~~~_~__.~_SO $rnl5830000jOVHDLINEEXPENSESJDNEXDi_~!ipution ~&M Exp~nse ]OR 1 $2,4921 ~.~$Ol_$2,49ZT $0 SO!~.2L.$Oi $0 sot~~~_5830Q90 i QVHD LINE EXPENSES~DNEX Distribution O&M Expense J WYU $7~_..$O!_~$0 S71!$.O!__._~_$!2L-_.m $0 sal
i 5830000Total )j ,.'$5,526l ~$2,4971 $450 $3811 $1,7611 $1561 $0 $Oi
[::~~u:~:=~:_~~±~~~_~~~~~~~~·~·--t:~§'B~..._.~~--~·H~~~~~~~~~-~-~'~l~f--~~~--1§C:~~::=.~~l~t-====:=fill~~~_~-==-"··~~~~==~~-,;~l.~~_~_-=~::::~=16J::~==-=--=-1~L--~·-~·-1§------~~~
!5840000Total !1 ..~~j,$Oi SO!$O~$0 $Oi SOl $Oa $0 $0]l~~~QQ9__~!RT.!::.~tiI:SG~l;.'§YS._~_J..PNEX "+Pistribution O&M Expen~__~_-+~~_..-~.?£N-__~__>_>.!§l>-.-J§01 $14
1
$241 $192~~~~-llQL .-..J.Q~_._tOJ
1 5850000Total Ii!1 $223j $8~$601 $14 $241 $107 $10~$0 $Oj!5860000 j METER EXPENSES 1 DNEX Distribution O&M Expense I CA $251j S251 SO'SO SO!$0 SO!$0 $Oi~_._~§Q9.QQ.._..__._u__.+ME~~R EXPENSES ~-L ONE)(_D!str~but~onQ~r:LExpense .+IDU $33~+~.~m._._..__sot Sal SO!.-...1.0_~_~~~_lOr---------:}Q~
,~~~~~~~L_]~~_~.~~~~E~_~~~~~~n__.W •~~
1 5860000 I METER EXPENSES j DNEX Distribution O&M Expense i SNPO S589!..,~D ~_~!.~",~-1§~~~~.S281 _$0 solL~~f~~-~-=-~=~±~~~~~}---~~~::~~:~~~A $i~:~~~=-r-~""-~F---'-'-'-~~~OOOO j METER EXPENSES !DNEX Distribution O&M Expense !WYP S694:SO]Sal $0 $6941 SO ~_SO!$0 SO~1_~6009L__:METEl:~~Es~,E_S ._--LJ2i'l~."_~~ution O&M Expense WYU $64:__~-..__$~__.__~.S_~+--_.~.._!O SO!$0 __~
,5860000Total I I '1 $7,071\$2711 $3,194j $604 $820j $1,816 $36T $0 SOtL5870000!CUST INSTL EXPENSE 'DNEX Distribution O&M Expense !CA S5101 $510 SO,$0 $01 $0_.$01 $0 ,"SOt!5870000 ]CUST I~~TL EXP~~.§E~_u_~~EX Distribution O~~-Expense .~1 $644;$01 __~~2!--__~_m__.SO "$0 ""_lQ."__.~_~~SOl _.._~~!5870000 !C~STL~2I.~_~~P~_~E__1 DNEX ._____DistributionO&M~.~.E~..':!.~~m +'_9B.._.....=c=...~1.~1~1 .~$4,311]$0 $01 _~~~$21 $Of SO!I 5870000 !CUST INSTL EXPENSE 1,DNEX Distribution O&M Expense l UT S5,170:$0 $~$0 ~$5,170 SO!SO $O~t~~.~~,~."m~6~~~+~·~~t--~-i-~_u---------~:~~~~~:~~6~~m·"-_"..__.."t~~-_-.ii~~!_~----.Jt=====~~.-'"-.~--..~~U==--==~.~~_.~---~~--lID!5870000 'CUST INSTL EXPENSE !ONEX Distribution O&M Expense j WYU S75:SO $01 $0 $75!$0 $Oi SO $O~
!5870000Total l 1 j $12,473:$510 $4,311!$982 $8561 $5,170-$6441 $0 SO!
L~~99.Q9 .".~._~ISTR EXPENSES t DNE~.,.Distribution O&M Expense 1 CA._S70t S70 $01 ..-..JQ .._.__.SO:~_~__.~O'u $01 .SO _m__.~i 5880000 i MSCD1STR EXPENSES 1 DNEX Distribution O&M Exp~nse l IOU S108~$0 $01 $0 ~._~$9 $108i so SOi~oo I MSCD1S~B..E.~PENS~__i DNEX Distribution,O&ME!P~_~---L-_~~._.._._~'_..__~~~_m..~~m...1QI u_sO,$01 $0 $QJ
5880000 !MSCD}~I.!3..~..0~~~_L~~_..._~!ribution.Q~~.§<.Qense_.__....l SNPD!$3,245..l---._jl~P~..".._~$205 _,S3431 ~1..~Ql__.__m__~..!)~L ..-.1Q ~__SO!I 5880000 ]MSCD1STREXPENSES j DNEX Distribution O&M Expense j UT $616:SO $Oa $0 SOi S6161 $Or-SO SOi
f 5880Q.Q.Q..._....]MSC Dl.5TREXPENSES --1 DNEX __u .~r:!£.i!.tion O&M Exeense ---=1 WA .+-....1.63f __--!Q ..~--_!Qt $63 Sol SO'~O'_.!Q_.._~!5880929_........,,_L...M§CD1STREXPENSES i DNEX __~Lrt~~tionO&M Expense WYP +_..._--l~~~r-"..-~jQJ..$0 $2591 $01 $T-SO SOi
[5880000 !MSCD1STREXPENSES I DNEX _Distribution O&M Expense 1 WYU -S47~SO SOl $0 -$47:$0 SO!$0 $01r5880000Totali1~$4,5621 $181 $1,1221 $267 $555!$2,177 $260t $0 $01
~l~T~~~nO_N DNEX _~_~~__'~~~ooO&ME~eme l CA _$nl Un $~~S~W W W u__~W~~2QO j RENTS-DISTRIBUTION j DNEX Dlstnbutlon O&M Expense I IOU $20i $Oi $0'$0 $Of $0 $201 $0 SOi
L;90000 ,RENTS-DISTRIBUTION ,DNEX D,stnbulJon O&MExpense ---l OR $l,644i =I $1,644L $0 $01 $0 $01 $0 $O!5~~REN~~~TRffiUTION~~-~~rib~on~&MExpense l~-~---~~-~~~-~_~_~_=~~~$0 $~
I 5890000 I RENTS-DISTRIBUTION 1 DNEX Distribution O&M Expense l UT $4371 $0 .~$0 $01 $437 $0]SO $01[1890000_~~J RENTS-.oISI!3l~!d_:!J.~_._i DNEX Distribution q&MExpense u~__..J,WA $791 •__~~.__~~.QL~_<~~__~~~L ~..-!9.L_.$0 ~Q1
7of12
<ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor2010 Protocol
(Allocated in Thousands)
Group~~~
I 5890000Total I ;!j j $3,3671 $791 $1,657)$82 $1,0691 $459J $221 $0 $O!
L5900000 __i MAINTSUPERV&ENG __~~~~,~,__+-,Dlstnbutl<2~Q_~~__E~.Q~l!i~._~__~__!_._~__.S}~_~_~__..~_~._.SO SOl so so __,~
l§900000 ,MAINTSUPERV&~N9 __~EX _~._glstnt?utlonO~~~~'pense_~.__~_-+--~....E~SO $0·so so!so S $0 S01
!5900000 I MAINT SUPERV &ENG~NEX _~_I Dlstnbutlon O&M E~se ~OR $252,SOl .~~SO SOl SO SOl _SO!
L_59000g.Q..-----i t0AINTSUPERV&ENG _->-_.~E0_.~~IStributlon~xpense 'SN~~3.651i $]~~$230 $3861 $1,756 $1 fat-~L.5.Q...ClpQQQ -J--~.~.INT SUPERV &ENG ;~~;X;_._.__...__,_~Dlstnb~t.!..~9§ME!pense _LYT $370,~$0_.$0 SOl $370 $0 SQj
I 5900000 I MAINT SUPERV &ENG -.i-.-.-.DNEX Distnbutlon O&M Expense ;WA $88j ~.__,.JQl .~§§SO!Si SOl $0 S01I5900000=±MAINTSUP_~RV&~_G~__-l-QNEX ._~?utionQ_~_~.§:~~~,~~..._J..WYL ~~-~_~..!QLm----~.1QL--SO ..$62!_.-....~4f~..._-_.,-~Q1 $0 SO!
1 5900000Total j 1 $4,473~$1631 $1,2361 $318 $4481 $2,1251 $183!$0 $0)
I 5910000 1 MAINT OFSTRUCTURE j DNEX Distribution O§M E~~~!l~~~_~L~_~~_~_~_S251 ~~SO!SO $Oi _~Qln __n .._--,$-QL---$0 $OfH*=--===i~~:~g~~~~~g~~~~~~~-~-~~I ~~~I ~
I 5910000 I MAINT OFSTRUCTURE !DNEX Distribution O&M Expense 1 SNPD S119~S4J .$321 $8 S13j S571 $61._SO SO~~_.,5910000 _._~.I OFST~~CTURE_.__.1_~£~,._~________Distribution O&M Expe~..~_m+..!d.I-~~$405!__~.QL~~n_~$_Olm~.~__~--<~~...19tl_,".._<-~._.~~-$.gl $0 ~
}-...?Q10000 .-~---~..--tl~~!..~T..Qf..§IRUCTURE _~~~_.__._..__...__...J2.~~L~!20!~!:_9i~.£~E~D~t:.......~.._-i_~YV!'_...,...~~_~~~..!Q.L.._~_S~$120 SO ~_._..__JQL__.__.~~.~SO SO~
1 591ססoo 1 MAINT OF STRUCTURE ,,oNEX tDistributionO&M Expense 1 wyp'$1321 $01 _$01 $0 $1321 SilJ.$01 $0 $0'O~lQ9QQ.-~-!MAINT OF STRUCTL!i3-E~_,~_....L_PJis~__~__m~__~.R.!§.!!"JE~~Q,~~~~ens~__-l.~.~!~__.J~+-_,....,,.~~"__~~_~_~_~JQt ~$0 $OJ
5910000Total 1 I i 1 $1,3101 $301 $457;$128 $188:$4621 $45:$0 SO!
~~2000.9 !MAINTSTATEQUIP !DNEX.I DistribU,~2rU2§.MExpe~~_~~~~~i $288J ._SO!SO _SO!$01 $O!$0 $O~~20000 _..~l MAINT STATEQUI~..__~_~._..lJ?-'~~~~..LJ2.~§.!Jj~tio~~2_~.~_§:~~n,~~_...~...._-~J..JQ~c-m__--.JZ~",~_~4,_~_"..,_...JQL~,_~_.._..._..__1.0 ~_.~_~~..to~_~.._...__._.~....__.__.E~l~.._.,~<1Q~__~-,~~J
.5920000 T MAINTSTATEQUfP ---l.i?NEX I Djstrlbut~onO&M~"l.:mse j OR $3,3161 ..._~$O;~.§L~.~_"SO!$01 S.Ql_~___!Q_~
5920000 !MAINT STATEQUIP !DNEX !Distribution O&M Expense !SNPD $1A66!~$395L $92 S155!S7051 $69~_~~_$O~
I 5920000 ~"--l MAINT ~ATEQUIP .,__,.~Q.N~_X ~__>---Pistri~~~tl~!:!J2~E~~i12.~..__~_.._-L-~_~'-_.$3,2461 ..._~~.._....__,.........tQ.L__._.__,_m_,__~9.I "__.~L__~$3~~}....~..__..~_~~m'J_~
5920000 1 MAINT STATEQUIP :DNEX Distribution O&M Expense 1 WA $649:SO;$0:$6491 SO!$~$m $0 SOl59200001MAINTSTATEouTp'.~DNEX Distribution O&M Expense i WYP $1,2941 -·~-~·~-_·_$Of·--~-·-~--$6r~-$or---$1;2~~--So.---"-"$0;$0 ~
5920000Total j ~j $10,994~$3381 $3,7111 $741 $1,4491 $3,951~803i $0 $01
5930000 j MAINT.Ov.!:1..Q.l:J.~S§..._i DNEX Distribution O§.M Expense j CA $8,002[~8,QQ.~.L__.._._~m ....__"__~L__."$0:SO $0'$0 SOi
5930000 j MAINT OVHD LINES !DNEX _Distribution O&M Expense m:IDU $5,040!SO!$01.$Or--$0'SO $5,0401 $0 SO!
I ;:~~::~~:~~6~~~~:~~~'''-~1'-~~--------'-'--'-6t~t~::~~~t~,~;~;~--,--~:~~PO $~~:~~~----~··--jJ.9~~it-,·-~·-...·-,-$~+---~$'1~~!~$~~---$~~l ---~----'~mf.-------.-.-..-.~..-"'!o"'--..,----~----...............-.--.--.~-----..---.----~.--.----...~.-~-..~--".....-.+....---------~-~...-~---..<..----...----.--,---..,,'-I-----~....~5930000 j MAINT OVHD LINES :DNEX ~~ution~~M Expe_Clse 1 UT $32,372:~91 soj $0 $O~$32,~E_,~QL SO!SOi
~_.5930OQQ.__~_""._'MAINT OVHD LINES 'DNEX ~.Qistribution2§~j~~!2~~..~~~_._.....!-WA $4A12!$Q.!--.---!QL,---!~~---~~_._-"..to__.~~_.1~._...$01 SO!L 5930000 I._MAINT OVHD L!tJ_~.~.:DNEX Distribution O&M Ex£..~~__~!WYP $5,971 ~$01 $Oj _$0 $5,97ll--__~p "....~~~~..._..,gJ+..-.-.-----SO $Oi~OOOO ~MAINTOVHD LINES 1 DNEX Distribution O&M Expense !WYU $1,313~$or-SOi $0 S1,3131 SO $01 $0 $Oi~5930000Total j I $88,5251 $8,048,$30,4351 $4,497 $7,426i $33,017 $5,103i $0 $Or
~5931000 .!MAINT O/H L1NES-LB P ;DNEX D~st~but!on O&M Expense ;CA '----.-$23!__~~~~$0 $0 J.Q{r 5931000 I MAINTO/H UNES-LBP !DNEX O~st~butlon O~~E.~pense l IOU $37!SOL _.__SO~~.$0 $$0 $0;
t5931 000 __I MAINTO/H Ll.NES-LB P .-f__g~~~~2-r:...Q~~Expense ----.-+~~F3-c__--...--$8~_,~..~~~_~21,,_._.._..,:.1~+-__$0 $0 ~
!;~;~~-_·----t-~~:~~g~~~:~~~~~~:I ~~~--_....----.--.-.--~g~**~~-§~~-~~~~~----.-~~--...._.----..-'~~~i ~~l ~~l '-'--"~~$~b -$~~---1~i~_5931000__._._j MAlNT~H L1NES..:~_~l DNEX __~_.__Distribut~9n O,~!;J1 Expense __!WYP S277!.$O~__...__~tol__,____SO ~~4-~-~.~..~.---.--~-_.--~--!2J
5931000Total 1 j i $193!-$23]-$84)$40 $27T -$52·$371 $0 $01
5940000 l MAlNTUOGRND LINES j DNEX Dist~,~~9,n O&M Expense 1 CA $480)$480]~~soj $0 SOi ~S01 $0 SO!
5940000 !MAINTUDGRNDLINES j DNE0 Distribution O&t\iExpense !IOU ~~§911 _.._~.cl-_.m__~!Q ~$0]$01 _~..@~1'$0 $0\
,5940000 MAINTUDGRND.LINES.DNEX Distributi~n O&M Expense j OR j S5,742j ....~__~Ql ,n_.._$5,742]~O $Oi ~_.__$O.SO $01
,594ססoo 1 MAINT UDGRND LINES ;DI\IEX _Distribution O&~Expense i SNPD=+=$271 $1r $'4--$2 $31 $131 $1 $0---!9J
5940000 J MAIN,!UDGR_ND LINES j DNEX ....Distrib~_~O&M.E_xpense_._~,__~$10,637~$01 ..-...-~l _SO ~$10,637 $01 SO $O~~L .._,_~L~MAINT UDGRND LINES 1 DN~~__'_0-Pis!!!.~.~..!l2.~Q~~~Qense-...----~-Y':!._A--r-.-...S929]$0 so!_,_..,._~9..?~$01 $0 $Oi so $Qj~o T MAINT UDGRND LINES :DNEX Distribution O&M Exeense j WYP $1,696:SO $Oi SO $1,696[$0 SOl $0 SO]~§_~~Q900 ._~_j .!-'1A1NTUDGRNDUNES 1 DN~_~~~.__OistributionO&M~~nse I WYU]S211~so,--_.JQj--".._-~_!Q~--~l!L---------J.Q_--_.~$0 SO!
5940000Total r j $20,3131 $481 $5,749!$931 $1,9101 $10,650 $593~$0 $0:I 5950000 !MAINTLINE TRNSFRM !DNEX Distribution O&M Expense j SNPD S9081 $31 ~S57 $96'$437 S43~$0 $Ol
5950000 ;MAfNTLINE TRNSFRM !DNEX Distribution O&M Expense j WYP $501 $0 SOl SO $50[SOl $O~SO $01
5950000T01al----r··'t --~---'j $9581 $31~$2~---$57 ~'--$-1m---$437 $43[$0 $01
5960000 I MNT STR LGHT-SIG S j DNEX Distribution O&M E!J?ense 1 CA S991 $99 ..$01 SO $Oi SO $0 $Qjt:600OO __--l-MNTSTRlGHT-SIGS ;DNEX DlStnbutJon O&MExpense --l IDU $1801 ~$0 $01 $0 $1 $0 $0,59§Q9~_._~...._1.MNT STR LGHT-SIG S DNEX Dlstnbutlon O&M Expense +_.9B__.f-_..~.:!,085!$0 $1,0851 $0 $O[$0 $0 __!QJ
596ססoo \MNT STR LGHT-SIG S :DNEX Distribution O&M Expense 1 UT $1,707!$0 SOl SO $Oi $1,707 $0 $Oi
.5960000_.....j MNT STR LGt-!T-SIG §'L DNEX __.__..'p~~.ibutio~..O&~~n~_...~.~..mJ-WA ~~...J.1~L ....~_iQ1.....__~_lQL,,~e..--__._...!Ql ~9 $0 __,__lQj
8of12
ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~~~~~~r~-==iI5960000Total1];1 $3,705~$99 $1,0851 $194 $440~$1,707 $1801 $0.$Oi~~~~~~::~--=t=-~;g ~~:~~----w~~--~~""'--$3~.~--..--....-~*~~~=~="-~~;
5970000 j MNT OFMETERS i DNEX Dlstnbutlon O&M Expe.~,se j OR !S1,101~$0 $1,101j $0 SO!$0
1
SOl AlO'_.__.SOit~~~~-j_~~t_~~.~~~;~_..~-i~'~~~-'~~'---I ~::~~~:~g~~=-~~:~~.~$~~i ~
[5970000 .i MNTOFMETERS i DNEX .'DistributionO&MExpense ~.53511 m==$01 _~$351i .$01 $01 SOL_~~$O~__~
_..?JIQOOO._._.~.~MNT o!:-METE~~~_~__-+-Q!i~__.~_.._.D~S!~but~on O&r·"L~~_._.t._~~p __-+_.~..__..$451!$~~_~"'....__~_~_~$4511 ~.~__"~...~~m-...-.-~-.-.~---~~oooo ~~M~~__~~~~~---~W~~----~~--~1~,~~~1~~~~~5970000Total 1 1 1 ;$6,749~$107 $1,5521 $456 $7471 $3,449;$4381 $01 $Oi
1-5980Q92-_._...m~..._mlMNTMl§s:..Q!,a!:~!iI~_..__~L~Q~_~.0:~_~...__.._.~~__"~.._.__~PistributionO&M Expense .~_.._~...._..._L."m__._..Ji52?§$258 _SOi __~_~~~__.~~I 5980000 .1 M~T M~<2D1SJJ:'1.~T i DNEX ~~butio!:!.Q&MExpense_----l IOU;$8m so s01 $01 $Oi so $aot $01 $OiI5980000-L MNT MISC D1STPLNT !DNEX !~~~but~on G&M ~en~e I OR I $251!$Ot $251i $0 SO!$0 SO!.sol SOl
I 5~~~_~~~~__~L~_~__~D~~b~onO&MExpen_w~~~SNPD~~~i ~13 ~1~~4~~1~.~~$~
r]98oo00.._.._._._.,.~.+_~!iT MISCOIST p~I~.__J~_~w~~istribu~iOnD&M Expense --+UT $1,?~.$_~+-~_~.~_.-lQl...._.._._~_.~.O _~__.._...._~I "$1 ,26~L...-...._~~_.~,"_.._~_....w__•.~
f5980000 i MNT MiSeDISTPLNT i DNEX !DistributionO&M E>pense ,~$1571 ~$01 $157 $ot $01 $0,$0 $0,L~QQQQ._..-I MNT MISC0lST P.LNT ._~.__J_..oN~25..~._.~__......=+._.!?istribution,g&M Expe~.-i.._WYP-L-..$4011 $O._.~QL_m._~_.__..!Q..__.$40.1L__..__~..!QL---~..~-.10 _.....1QJI5980000~MNTMI~f DISTPLNT__j DNEX ~_~Distribution G&M Expe~~v ~WYU _1 .,___.$3j SOl $O~$0 $3!$0 $9.L~.$0 $Oi
5980000Total j]I 1 $2,0281 $2451 $1471 $133 $3631 $1,078j $621 $0 $Oi
~~~=··--..-...lm~~~~*~.~~~g~fr-~=~~±~t~~~~~=:==~~~-==~=~:~~=t~~:;;-;:~~:;&-t~=:j:...&~p~=t===='6~;1 -~~"---$~~~-~=-~~:==-~~-~~=~=-=:1~1 __-~~~ffi§f===~_};L_==:={~r~~=~:=~:=~:~l~1
9010000Total 1 1 -r--j 1 $2,6031 $64 $7ag!$181 $196!$1,272 $1011 $01 $O~
~_~I~·-~-:·----~+-~~~~~~---i·{~~~~_====..-··-m-~j--~;.;~c;~~~_~~~~:-l-g~_=t--'~i1~~1r-..-=i~~----~~-~~..:---_··--·r1~-·--..-S~r-$[~=-~~~-.·--~=Jl~-==-..~
9020000 ~R READING EXP !CAEX I CustomerAccounting Expense [IOU 1 $1,577!$0 SOl SO $01 $0 $1,5771 ~$Oj
~9020000~----.~-_l__~;-I§3 READING EXP .-!~_y.~~_._~....._.....+_CustomerAccounting Expense -..--+-~---.-i'-....-S9,442i $0 _S9,44#.._~.__.__..g--.--~~.~_--$~.----.-~-~Q!
9020000 __.~..~~l~I~!3:EAD~§J~.0e !CAEX !CustomerAccoun~nse j UT $4,1~~1 .SO $O!.$0 "SO!$4,134 $Oi SOl $O~
9020000 1 METER READIt:J!?_;XP 1 CAEX CustomerAccoun_~0.9 Expense j WA 1 $77gf""$0 $01 _.$779 $01 $0 SOi $0 ~
~~-·~-·---+~~~~_~~=±]~K~~====~~=j-~~~;&~~k~~~~~:_·m---i·-=-~~--t-~-$i~~~~.-~6L:~~==f§t~-===~1a-~-~--·~-'---.~=~~iL==-~
9020000Total j j 1 !$20,6801 $9461"$10,125i $936 $1,775:$5,235 $1,6641 SOl $0]L==-+~~-=====~~~~._~~_==~1m9030000Total1i1!$9061 $221 $275,$63 $68f $443 $351 $0,$Oi~2Q~_.__.j CUSTRCRD/CUSTSYS I ~~.~Customer Accounting Expense !CN -1--~~---~-$1,137~__.~$280i $1,832 ~145~.__"_!Qc-__~
9031000Total j j I l!$3,7461 $92j $1,137l $260 $280t $1,832 $145i $0 $0\
9032000 .1 CUST ACCTG/BllL i CAEX CustomerAccoun!!!:lILSE?ense _~$10,844j $267 $3,2901 $753 $8111 $5,303 $419!$0 ~~~~~~~~:--===Po~~9032000 j CUST ACCTG/BILl t CAEX Customer Accountin~Expense j UT $0\$0;SOi $0 $Of $0 $ot SOl SO!
9032000Total 1 .1 $10,8461 $267'$3,292i $753 $811~$5,304 $419!$0 $0l
9033000 !CUST ACCTG/COLL ~~g~~__.,__.,"-c;.:~~2.~.erAccounting ~~~~~~j CA $2251 ,_~_~~?J ,_~_"",..~__~~29.~---....1Q~SO Sal so $0;
ru 9033000 _.__I CUST ACCTG/COLL _~CAEX Customer Acrountlnq Expense j CN $10,7191 $2641 S3,252~$744 ~$5,242 S41~$0 !ill
~~~__~_~~~Q~__I~EX _~~~~~~~~_~~__W ~_roo ._~~__~
.90330QO i CUST ACCTG/COLL -----L CAEX CustomerAccountl!:!9J=xpense j OR $2,0841 SO!$2,0841 SO $01 $0 Sal _..__$0 $01
!9033000 i CUST ACCTG/COLL !CAEX Customer AC1'.,ounting Expense j UT ,$3,8771 sol $Oi $0 SO!$3,877 SOj SOl SO!bP---~~-r~'~-~~I---==il:=-~~i9033000[CUST ACCTG/COLL i CAEX Customer Accounting Expense j WYU S78f SO!SO;$0 S781 $0 S01 ~_SO!
I 9033000T_1 I I i $18,5761 $489 $5,3361 $1,480 $1,3421 .$9;119 $8091 $OT~
Li935000 CUST ACCTG/REQ _.-.-~.1-g8g~._.__._.---._.--__,?ustomer Acroun~!]9..f::25£ense ._....-t._gA $31 $3 __._.._j~'~_M_SO SO!$0 SOl _~__~~9035000 1 CUST ACCTG/REQ ~X Customer Acrountinq Expense j IOU S21[$0 $Oi $01 $01 SO $21~$0;SO!
r1035000 l~~l..ACCTG/R~9-_.~,~..~..S:AEX Customer Accou!:!Qffi-E?<pense _I OR ,,__~,_~,"2Q_~$32j ....~__.w $01 ~jQ__.__~__.~_.SO!~9035000 1 CUST ACCTG/REQ ___-l.._~AEX Customer A09~~.i.~.E~e~~~.j UT _.~-_.._.~---~E ~$9 $01 $0 $01
1 9035000 I CUST ACCTG/REQ 1 CAEX .__~~~tomerAC~!1_~!]l.E~pense !WA $1!$0 SO!_$1 SO:$0 $01 $0 1Qj!9035000 ;CUSTACCTq/RE_Q +-~~.~~.__..CuslomerAccountingExpense !WYP $3f _,~~9L ._-~$31 $0 $01 >_~O SO!r9035000 ~STACCTG/R~._.!~~EX ~~M_._._~9mer AC1'..Quntmg Expense j WYU .$7L SO $O!SOi $71 $0 $01 12 ~
I 9035000Total ;-r-j $761 $3j $321 $1'$101 $9 $21!$0 $Oi
9036000 ..i CUSTACCIG/COMM~..J__CAEX ._.__J.._.9!~_!~merAC<?2Y!1ting Expen~_.-L CN__~.$19,423,,-~S1Z§.L S5,8931 $!~._~$_1;.453!_w_~,--,_,_~__J.Q__~_~
90f12
~ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
f~~'!'~!1'ACOO~!!!..e~".+_~__",_.~._Isecond~ryQroupCode -"-~..'.'~..~+~oc.=+l~~..~.~ICalif~qregon~ash ..-~WYOrhin~=~+,!tah.~~-J!.~!!!~IFERC·.·.·.~.,]Other-=:1
l~.~036Q9JL_.~~_.~~.~4.~.g.~§TA~i?19jS~QMMOt::J_---+yAE~~_.__.~._.__L~£~tomer ACCO~!!m.E~~~~--_~-fJ.l_~Q.~._._-l--.~.$196!.~".~__._~l~+_~_~_~~~~~_~~_~$O~_~_.....~..~~i..__.._.._._._,,__~.~;~..__$.Q~I 9036000 ~ST ACCTG/COMMQi:J__...j_5~6~~_!CustomerAccoun~~Expens~_"~!I_~_!~,$01 $01 ~$0 ..J.91..~~~-~~-m--_-.._~9 ~.___SO!~9036000Total .1!$19,619:$478j $6,089~$1,349 $1,4531 $9,499;$751;$0 $Oi
t-~~~·_---t~*~~gg~~~~I.g~.~_.~~:l~~~~~~::~-t~--~-'--"-·~~jJt=~~~~=!!.~t~:~=~--~---~-----~~-_~=~:~~.~~==~==J----~'~--~=l~L_§!9400qO_~~~_90LLECT ACCOUNTS I CAEX CustomerAccountinq Expense 'IOU $749:$01'$Ol $0 so!$Oi $7:491 SO $Oj~_90~OOOO~.-t UNCOLLECT ACCOUNTS I CAEX_~_._.._I CustomerAccount~ng I;.xpense .__.+-'OR __._.._._.~~§.,339!~__~n_._$6,3391 SO ~-_~~._.:?g!.m____$Of $0 ...-2.9.1!9900440000oo00~i ~~g~~~~g~~ggg~~~?S'-'--;--CC-AA-gxE-X--~-----------+--Cc-usttomerAA..£~~~t~!:li!EExpense ~I WUTA"~c...-·$S'31,98~978~·---~-$$~OO·-'-~$00~-'--$1'-8-S9-98 .~_..j$90-l $3.9;[$SOOI!-·-·-·~$··.oo·.__..._3$:~o;~,_!~?~~~~_~~~f1.J!)51.-xpense j "[~_"'__~~_..n ji~~Q~QQQ!L..~._~__l_~NCO.!::!::~cT~ccq~Ts I CAEX -l--fustomerAccounting EXR.~~L'y'y_\(f:_>-~~__~~_.__...~_~__>.._$0 $636~...-.---..~.QL-_.m..-__..~-.---~,~-SO!
1 9040000Total J i I j $14,133~$5641 $6,3421 $1,899 $637[$3,9421 $7491 SOl $01~~:gooo _I UNCOLLACCTS-JOINT U !CAEX +_CustomerACGOunt!!)].Expense -+CA $22!$221.$O~$0 SO!__.iOl~"__,__~~.9!--$0 SO!~..~Qj..?QQQ_._~__.._~_._.+_.~t:!.g9..hh ACCTS-JOINT U I CAEX .I CustomerAccoulJ!~~!L~~m.__.~..J.~_--.--~-.~4--~-.~~--_...JQ_-SO!_~..~._.~.__~._u_..~_._~_1~>----_~_.~l~_~__._~I 9042000 !UNCOLLA~CTS-JOIN.T V._.~.....Q6Q:_.~~_'_.cus.tomer Account~n~xpense !OR S36!SO!~._,<J9 ..._~__.S.S4-__~$Oj~.__.._._.__SOl~42000 j UNCOLLACCTS-JOINT U I CAEX CustomerAccount!n~Expense j UT $104~sol SO!$0 SO!$104 SO!$0 $0]~~?.QQQ~~._._~_J:!NCOL~ACCTS-JOINT U !CAEX .._CustomerAccountingEpense _..f_~•__~~_E:U--~i=$O!_..~___SO~$21.~~_~_SO ~~.~~__~._.~__.~O __~._~~Q1l.-.~,Q.~fJ!.qp_~__.~.!....i:L~.~Q.b.h._~.gI§.-JOINTU I CAEX ~~-f.ustomerAq;o..J:!.~ense i WYP ~~_~_...~...._..~"<.}O _......sot $0 $22!.~_.__.__.~QL..SOl $0 __~~~
I 9042000Total 1 1 i $205i $22 $36!$21 $221 $1cf4"1 -$1!$0 $Ol
~~.o50000_~~~~SCCUSTACCTEXP .~AEX ~omer~0Eunt~ngE:~pense _+-t2!.._~_---.!)35!.__.~_.~~"$3l S411 ._..~~10!_~_.$f?6 S5i $0 _._~_~~-..~g;?QQ0L..__~<--j MISCCUST ACCT EXP !CAEX I CustomerAcc.o~!:1_~~gErense [OR I .i~+.~_.~_1Q[s5l SO $Oj $0.$gL ~.~~_.._~Qj
j 9050000Total i!1 '$1401 $3j $46~$9 $1Oi $66------$51---------$0 $Oi
L}05~.9~0-9 ~,~~S.UST ACCT ~J-9AE~,<i CustomerAccounting Expense m-j.-£tJ--l--.-.-~a_---~t------.J_4------~~~--.~~-..~..-.~--.~------jQ _.SO!
;9051000Total j j !j 1 $2:$01 $1'$0 SO!$11 $01 $0 $Oi
1 9070000 J SUPRV(CUST SERV)1 CSEX I CustomerServiceExpense I CN $3021 $7 S92!$21 $23i $1481 $121 $0 SO!!9070000Total j 1 !I 1 $302!$7~$92~$21 $23j $148,$121 $0 SO!~~~_O ~P !~~_I~_~~~~e ~m m _~~~
~OOOO i CUSTASSIST ~p !CS~~tom~Service~e i CN =i==:=;$4791 $12 $1451 $33 $36i $234i _$191 $0 $Q1
L908QQQ_0 .._~-.i2~§.TES!STE?<?J CSEX --+~tomerServlceExpense _..'.~_...~__JO·--~--a----~-.--$~$O'__F m,--!QJ
1J!Q§.QQQQ,,__._._~~T ASSIST EX~!CSEX __+£~stom~~Selvl~Expense t OR ~~~_'<_.___$t $1,0851 $0 .!QJ_.$Of sg __~~_~~t 9080000 j CUSTASSISTEX?I CSEX _~!TIer SeJvJceExpense l UT I S201 $0.SO;SO $Ol $20'$0 $01 SO!~'..~?QQQ9~~f1J.§:T._~.§!.ST EXP -._.--1-CSEX -+--Customer S~:':!£;~E-.X~§~~1.-~~-.-_+----1.~1J.-u-.~.--•.---2~-$421..~~...---.1Q _.a .=jSO-_._.._~9J
~~9000_~1.S.~ST.ASSISTEXP I CSEX I CustomerServiceExpense _u__...l-~~_~__.S421!$0 $~SO $4211.~_~~~.!O .~__S..Qj
9080000Total J ~1 j $2,469'$50l $1,2311 $454 $456l $255 $23t $0 $01~...i?Q?.lOOO .....+_~~§I.ASST~EXr::-GENL !CSEX_m I Custo~~~D0uce E~.~~.._.._l_9:J~.~..133!.~__~.!.4_..._~_.._..~.~_~,__~__"~._~_~16 $11 .~*-._...~_"..~_$.O~r...J_Q?].QQ9_~,<_._~~I!,~gEXP-9EN!-f CSEX ,_~~rServiceExpense -+--~---~!t-._.-_u....JfU---$m-$0 $Oi S191_,~.."<_3~+_~~__..~~
{9081000Total I!1 $135~$1!$101 $2 $2:$118 $1!$0 $Oj~_~~.81QQQ .._+-J&.M DIREg_T +~g.__.._~~tomer Serv~ceExpense ~CA u~$94!$94 ~._$0 ....~.9+-_u--.-._J.9C-...-~'-~~~--2Q~,---~1L,~9~~Q~__l DSM DIRECT ~SEX .~~omer§.~~~~~pense ~CN $244!S6 $741 ._~1?$18:..S119 $91 SOl SO!I 9084000 !OSM DIRECT I CSEX Customer ServiceExpense ;IOU S84~$0 ~$0 $Oi $01 S84!$01 gU
L.2984000 ~__.__...~DSM DIRECT t _~SEX Customer Serv~ceEX12ense ~OTHE~.S;50!'$~.__u~_~__SO $Or.!Q'_.___SOl ~.__.__jl50!L9084000 _._.~-l.__QS~DIRECT +_gSE0..._..__._..._Cu~tomerServlceExpense .,,__~.._.!}.I...-_.~_S200~--k'SO)SO SO!'<_'<_.._gQQ --.-!0L__~QJ~~~L9084000 j OSM DIRECT I CSEX I Customer ServiceExpense i WA $221 $0 $Oi $22 $Oi $0 $O~SO!$O!~Q.~QQO-__--.......L..DSM DIREC~_..~I CSEX j Custom~rServiceExpense -+-.WYP "~_.S77!$0 _SO!$0 $77J _,SO .SO!~~
j 9084000Total i i j ;$7711 $100 $74i $39 $95!$319 $93!$0.$50j
}-_9085000 j DSM AMORT I CSEX Customer Sfl!~~ense j IOU S290!$0 SO!$0 SO!SO $290~SO:SO!
~---l~~~~~---I~~~:::~:~~:-~~.~.~~~-~~.~~~-~-~~.~~.~.I··~~-.,.~I 9085000Total j';$341j $0 $Oi $0 $30~$21 $290;$0 $Oj~~~O~~_!DSMAMOR~SSC~CC !CSEX __~~~Custom~S~eE~~_m~-j1~~1 ~~~~_~_~~-~~~_~~~~~~~~Q $~$0 $~
HQ~5100 ..j.~..Q3~MORT-S.!?f/ECC I (SEX CustomerServ~ceExpense__'!O\J I $4,875L~_._~_.._.1Q ..__..~._~_~..__~0~$0 $0;SO $4,875!..1Qc----_.SO;~9085100 ~DSM AMORT-SSC/ECC !CSEX Customer ServIce EXp'~nse --l OR $24,5621 $0 $24,562!$0 SO:SO $O~$0 ,$01~~-~~~~~~.!~------~~~~~~!~~.~~~-~~~~~~-~---~1~1~~M~OO~~~C~C__~Mce~~e ~~~~~~-•~•m~
9085100 I DSM AMORT-SSC/ECC I CSEX Customer ServiceExpense !WYP I S3,216j $0 sot $0 $3,2161 $0 SO!$0 $O~
9085100Total !~I $89,2751 $1,994 $24,562~$10,089 $3,216]$44,539 $4,8751 $0 $0:~9086000 !CUST SERV _...__i _y'.§.~_.._._..~.._~_.~__~~<?merServiceExpense -J~...--J--~~~~l~.__._$2101 $48 S52)$339 $27;.~.$0 $0]
!9086000 1 CUST SERV !(SEX Customer Service Expense !IOU !_$508j $0 $0'$0 $oj SO $5081 $0 _~_~!QJ~.~?Q900"_.__!CUSTSERV I CS~._r_s:ustqmerserv~ce,~~__~J._OR_=r_~$935!..JQL~__~~.O __~O $~~1 9086000 --+-CUST SERV .__+..~SEX Customer S~rv~ceExpense.1 UT .-+--_~~~.-1Q1_.$O~$0 so;$2,512 .__10 __$0 $0:I 9086000 e<_~UST SERV f CSEX Customer ServiceExpense :WA i $212~soT SO;$212 SO:$0 SO!so!$OjL_~~QQQ..,m~~J CUST S~13~~i~9SE.?S ~~_Customer Service_Expense ~.~_.~-L..~.__.j_..~_.._~_$72.?.L_~_-lQL sol ,..-1Q ..~~.~Z~~_~~.~~.~..$Ol_.__jQ1
10of12
"ROCKY MOUNTAINPOWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending -December2012
Allocation Method -Factor 2010 Protocol
(Allocatedin Thousands)
l~maryACC£'!!1t~L----_mmm__=~==-=-~,"j§econd~p-cod"e-"~1 ~=~~~==-~~~~-==!AIL~£__,mlI~I·~~.~~!~~.~Igreaon==:fu!!t!..~__IVYY9!!~!!!.5L-"~J~~~~_1~~_.~~w.~Othtrr ,~j!9086000Total j i l J'$5,582j $17 $1,146:$260 $774)$2,851 $534j $0 $01
L-~Q~~o?Qg-~~__..__.l.J?'~~,.§.!5.Y-E.?Sf~_~_!_l2.~~_~~~~_J-Q~..:'_~C2.::r2.~L:?,~.~i~.Expens~~_.__~.~J.,..QI.t!~R~+--"_..__~~~.._~ol _..__~~$0 ~._~.SO!~~~SO $O~sol $2,747!
j 9089500Total \i I j'$2,7471 $0 $Of $0 $01 $0 $Oj $01 $2,747jI9089600!SOLAR FEED~IN EXP .---l.CSEX ~~__Custome~ServiceExpense ....1_OTHER_tl._.$1,836!~_$0 ...1QL"_~_._.Ji0 $0 ~_~~_~~,~_...~~L.~..1!.~
j 9089600Total l i 'j $1,8361 $0 $Of $0 $0 $Oj $0 $1,836i
~!INFORIINSTRCT AnV •CSEX -+CustomerSefVlceExpense ~~$93 $93 $0.$0 $0'$0
1
$0,$0 $01L.~~2000 j INFORJINSTRCT AD~.,CSEX _._-~--LCustomer ~~~~~..~~_~~~~_..__~t)B~L_..__..~_$42 ~_,..-...11~_8 ~J1Z~..$828 __..J§..5-+---__...2QL ~_..~_,__.~g_<L9090000 I INFOR/I~2TB..9.I_~~i CSEX . ..Ln_g_u~merServlce~~nse 'IOU 1 ~~~_~_$O ~-~--,----.--!9 .~__~_O~~~~O __~.1~~-$01 $Qj
j 9090000 j INFORJINSTRCT ADV .CSEX ------m---rnCu~lo_merServiceExpense ;OR ~$675.$0 $675:$0 $0;$01 $0,$01 $0:~-·-~-6~65~~~~~~·~g~~~---'-~~----i-g::~~~~::_=.WA-t-:~~--::~:-$1~~_-==-_~~.--~-1~:~
j 9090000 I INFORJINSTRCTAOV CSEX __~I CustomerServiceExpense \WYP I $302\$0 $0:$0 .,~302~$0 $O~~SO!
i 9090000Total i j \1 $3,2941 $135 $1,188~$229 $4291 $1,196 $118!$01 $OrI9100000NJMISCCUSTSERV/INF 1 CSEX ~--l-Cust9merService Expens~_.w 'CN 1 ~_....~.m~~-$0 ...~$Oj $2\$01 .-.-._~.m.-.-~-$0.
I 9100000Total !1 I i $4f $0 $1 i $0 $Oj $2 $01 $Oi $0r~~ooo__~_.I MISCSUSTSERV/INF _~s.X ._~_~.__C~.!2..~_~~!:Ylce ~~~!]~~"-~'-'~--'~ij_CN ~---0~..---gQ.L....---$?_.~~_.~$14 ..J~!~98 '"~~1~+.__"19+--..-.~---.......J.Q.1!9101000Total f 1 I $2011 $5 $61:$14 $15~$98 $8~$01 $0
j 9200000 I ADMIN &GEN SALARY !AGEX _,Adminlstrati~e &GeneralExpense l CA _~$30i -$30 $0:$0 $O~SO!SO!$01 ~~
I'--~~~~-~~~:~~~~~~:~---i~~~~~$20.~~!_-W~~!~
1 9200000 i ADMIN&GEN SALARY 1 AGEX 1 Admm~stratlve &GeneralExpense j UT..l-$562i $0 $0:~~~'_$01 $56]$01 $01 $01
f=9200000 .._~_L_ADMt~~GEN SALARY _._~GEX ..--.-..-.----.i-~-!!:!~,~!~!!.~.~.~~~~U~~R~~~--~J~~~~~.--t-~--$1,018!-~~,_..~~Q~..~.--~,,-.:~~l~i~-..-.-~m-C---"""----~~,-~j ~_===:iQ[$01
j 9200000Total j 1 i j'$74,368i $1,627 $20,394i $4,747 $10,5811 $32,464!.$4,350]$2061 SO!I 9210000 j OFFICE SUPPL&EXP j AGEX Administr~1l~~_&G_eneralExpense J CA $7f $7 SOi $01 SO!_SO!$0]$0
1
$Oi
j 92100.QQ_.~._~_J_Q.~£!CE SUPPL&EXP _!AGEX.._.-L_~E.f!!10istrati~~3General.~~.,~L.~_.4_~11.79!-~~-~.~~-~+.~.--~~t-..._-.~-~3lL----$~~-$4-----$-0t_~--.~
r-9210000__~_..L2.~F..!Q~~UPPL&EXP __......l__~9..@(.....t._.~~!:0.~!.!!.~~~t.i.~~,,~LGeneral E?52~nse.__L~.-L $26:$0 $Ot.._._..~L ~"~w~..~~$26i $Oi $0;
i 92~OOOO j OFFICE SUPPL&EXP !AGEX !~~l0i.~~.?!!~~~General_~ense !OR I $84:$0 $84!$0 $O~$O~SO!~~~~~j~crw~&~_~~~~~.~~~~~~_I_~~~~~~__~_y,1~1 ~~~~__~_~~.~RCESUPPL&EX~1 AGEX"__.'~-Adm~~mtiw&G~e~~L_~~~___$~~~_j12~~~~.~_~~I 9210000 l OFFICE SUPPL&EXP I AGEX _Administrat~~e &GeneralExpense l WA 1 $12:$0 $Oi $12 $01 _SO!$O~SO!~
i '~;~66~6 ·==Li~~.~t_~_~~~-!-_~~~.._.~=_=~=---~=~~~:~.~~~:~~l'~~·~~t-'~--~~~===:1&~==]
9210000Total I j !1 $8,7071 $193 $2,369[$657 $1,2401 $3,714l $511 $23 $Oi
!-----9220000 i A&G EXPTRANSF-CR I AGEX ~~2~rnjnjstrative &General E~!:.~~..4.SO l -$27,129f ~$601 -$7,3731 ~~_----=lE~:&38~__-S11,5731._._~-$1,5781_._._._1I§~,,._._.._!9J
.9220000Total i 1 ,-$27,129[-$601 -$7,373'r -$2,091 -$3,8381 -$11,5731 ~475 $ril~30000 I OUTSIDE SERVICES i AGEX _~inislrat;ve&GeneralExpense I CA I $306'$306 .$0.$0 SO!$0,SO!$0,SO!0~~_~~~~~~I~~._'M~~~~&§~~~~~~~~__~~~~~~_~~~I 923000q .,!OUTSIDE_.g:RVIC.§l-~G..~_~f!:-!!!J.~t.!:.?.!i~&Ge!l~raIExpense I~$~3n---SO $147~._.~.__.~Ol $01 $Of ......~~.._..__~_~_~t 9230000 1 OUTSIDE SERVICES !AGEX _I Adm~f).~~tra~ve &GeneralExpense ;SO i $5,562:$123 $1,512~$429 $787!$2,372;$3241 $151 $0;
t-~30000 _~~.§'!Q~.SERVICES I AGEX '''==±1%mlnlstratlve &Gen~r~~.~~_._+._....m_~S40:..22~__.__..._.._~.19~------~_.._----~-$40l.._.~.--.-..-jQ}..~--~15t---~-~"-~i~OOOL.-.......i....OUTSIDESE~VICJ=S ~AGEe?<Adminlstrative&GeneralExpense -Yr_'(YA I _$101 !Q ...._--.__.._~~~_Jt!.Q~~~~----....3~i----._._--$9:.SO SO!
,923tJ()()(J I OUTSIDE SERVICES •AGEX ::t1dm;nisl@live&GeneralExpense i WYP $2,$0 $0;$0 ----a $0 $01 $01 SO!L_~.?:z.Q.900.i OUTSIDESERVICES ..t...AGEX __~.m,~dmlnistrati~~§-~~f:E.!.!~~!...~xpense l WYU $4~-~.--!Q --~---_1Qf---_._."1.'!.t.~~-----.~~gL--~-....-._~--~
j 9230000Total j!j $6,0671 $429 $1,658f $439 $790l··.$2,4131 $3241 $151 SOl
I 9239990 !AFFLSERV EMPLOYED 1 AGEX Administ~a!ive &GeneralExpense l CA $1i $1 SO!$0 SO!$01 SOl $01 SO!
j 9239990 ..1 AFFLSERV Et0PLOYED i AGEX _~!:!!.stratlV_~_~~neralExpense 1 OR ----f---~..-...!Ql---_.-.$0 $Oi ..---!Q;---.___$O~$01 SOi ~_~_.._~~tgzj~FFLSERVEMPLOYED-llGEX _T<llTlln~&GeneraIExpense 'SO I $7.210;$160 $1.959.!---$556~0!$3,07sr-~~
19239990Total!...!'1 $7,2111 $160 $1,960r $556 $1,0201 $3,076 ~$201 SO!
~_9249~QOO I PROPINSURANCE ¥SYS I ~GEX ..__--+-Aj~~lstratlv~GeneralExpense i~~2.-.__4-~--~-.._-...-..1!$18!$5 $91 ~.J~....._._~SO!'$Oj
i 9240000Total I !J I 1 $66r $1 $18~$5 $91 $28i $41 $0 $Oi
I 9241000 1 PROPINS-ACCRLSITUS j AGEX Administrative &GeneralExpense I IOU I $114f $0 $or $0 SO!$0 $114!SO!SOlW:?~.1QO~.._-l PROPINS-AC~F3L:SITUS !AGEX .__.__~.J.··AdmJ!:!!~t!:ative&Ge~eraIEx~~+-9.!3.....~.J-_.$5,277~---$0 ..-$5,27I+---~-N~!>Y ..--_m~_.~m~$0!----clf·----~-$~---~
I 92419.99.,--,PROP JNS~ACCRL SITUS i~S.0_.__..__.._,".___--JAdffiinistrative &General EX'pens~1_~,::L--I_~$_2.:.152!__.._~_~.jQ~~.._.__jQ}__$0 ~_~_.2?,152._$01 $0 SO!~1000 _.~i PROPINS-ACCRLSlTUS TAGEX Administrative &GeneralExpense j WYP j $350:$0 $O!$0 $350:SOl $01 $0 ~
9241000Total J I !.$7,893!$0 $5,2771 $0 $3501 $2,152 $114j $0 $O~
9242000 I PROP INS-C~~"'§!I~_.t.Mg,",_,",,__.~<:!.J:!1injst!ative &Gen~~lExpense j OR !-$208J._$0 -$2081 $0 $O~_----..12 SO!$0 $O~
9242000Total j ~j -$2081 $0 ~$208]$0 $01 $0 $Oi $0 SO!
9243000 j PROPINS~PREMIUMS _~GEX Administrative &Gene~al EXPfl!:!~"._.!SO $8,654!$192 $2,3521 $667""$1,2241 __~$503;$24 SO!
9243000Total j',$8,6541 $1921 $2,3521 $667 $1,224,$3,692 $503~$24 $0,
l--.9250000 j INJURIES&DAMAGES f AGEX Administrative &GeneralExpense 1 SO $49,733]$1,102 $13,516)$3,834 $7,0361 $21,215 $2,893f $137 SO!
j 9250000Total j I j $49,7331 $1,102 $13,5161 $3,834 $7,036!$21,215 $2,893!$137 $Oi
11 of12
ROCKY MOUNTAIN
POWER
Operations &Maintenance Expense (Actuals)
Twelve Months Ending ~December 2012
Allocation Method -Factor 2010Protocol
(Allocated inThousands)
~~CC~-::~ode~~~..~~_$~
~9251000 Total !I i 1 4801~$0 -$8011 $01 $01 $0 $O~$0'$Oi
,9280000 j REGULATORYCOM EXP !AGEX I Administrative &General Expense j CA!$344:$3441 $01 $0 $Oi $0 $O~I 9280000"_,m~_~<_-1..J3~GULA:LQ.f..Y".£Q~~~_~GEX ~~~,_~~nistrative &General Expens~$247L_~~~_~~~_..~~t.~4 ...;;$;.0:;,+-~$~2~+~~~~~'!-"~__~~~r~~~6666 -_..-..-'t~~~~~{g*gg~~~:--r~~f~--~-----"-""-""'~-f-~'~~~~~tr~~;~;~'~~~~~~~g:~::I ~6 "-1f~'~~~l ---F"_--l~~~i""-""-"-"""'~r1~-~--"$2~~1 $7~6 $
_928000<L_m~...~"_~_BEG~~IQ.~Y.COM EXP _WGEX "~__~.__~dministrative&General Expense j~_~~1"l09!__..$Ol __..~1QL__~_.~~$,-1,,-,7.~0_90-__~'';~"_'~'~'"'~_""_'~'"''""i'~""-"--"'-~---'--{
9280000 J REGYL~TORY qOM EXP i AGEX .~dministrative &General E~pense i...~_._~!,124!~SOl ~----J£4-SO
9280000 LJ3~£~TOR~~COM EXP .t AGEX _l Administrative &General Expense ~WYP $1,082L~.,30L _$Oi "soT $1,0821 ~---S.c.O-+---~~··f---··~~··"···--'·~--··'"·-·'~~-~
9280000 Total -r l I !$7,703i $380~$2,0021 $1,251 $1,314 $2,410 $3
92
2
8
8
200
0
0
0
+.~EG_~Q~~J~-~~'~§.~--'-~G-~---------.--"Ht!~~~~~~~~~&~~~@!-~~.E~~l~--T"--.$S5:S51 $.Q.L.__~_~.Ql ~_..~~+!O _~~._.~~_._.SO SO~
9 20 !REG COMM E.0f~tJ~~~....~A EX +2'dm~n~strat~ve &G~neral Expense !IDU.....-..+-5461 $01 SO!.~.._SO SQL_$0 S546i $01 SO.
9282000 l..REG_COM~~~ENSE _,..~~~_~__"__-+Admlnlstratlve&GeneraL~~f?"ense..~Q£3-~.--J."'_~._$3,1"!§.L._~__"_~,148:_"__~._.10_.SO!$0 SO~S~__,_~~282000 ---1 REG COMM E~.~!,!.~E !AGEX -J Administrative &General Expense J UT '$4,5361 SOl SO!$0 $Oi $4,536 SO!JQL~~~~
1 9282000 I _~EG CO~M EXP~~~E j AGEX I Ad"l!nistratlve &General Expense l WA $5751 ~SOl $Oi $575 $0,$0 SO!SOl SO!L~_~_LB~.~~S~__XMEX _Mm~~~e&~~~E~~e~WYP~~~~~~~~.~M~_~__~_~_~_~__~I!9282000 Total l'.$10,225~$5 $3,1481 $575 $1,4161 $4,536 $5461 $0I $01
I 9282990 ~~ms Exp-Affil.!AGEX Administrative &General Expense 1 SO S6!SOj $0 S1!$3 $01 ~SO!
t._~I~~~:----i~"k~~~~~~~~~~_·_--:~:=~::-t~~·~·_"_..~----_._.~~~:~~~~~~::~:P:~:::~:'"-~-~-~~_:====i6l i~~~-.---Ji.~._...._~_l~--_:~_._~,t...-==Jt=="~1~
1 9282990 ~Comms E~.e-A!fll..~AGEX Administrative &General Expense ~Wyp $2~$oj SO $21 $0 SO:SO!SOiI9282990Totall'l $11!$oj $2 $21 $4 $01 $0;$Oi
'..~~RCRU~GFEE~~L~~~~__~.J A~m~~tr~w&Gooe~E¥ense I SG $~Wn ~~~~29~~.~nW $~1~~~_~~_~
9283000 Total 1 !I 1 $5,027i $801 $1,296~$398 $7761 $2,153 $306f $19j $01I~90ooo ~Q~~~~~S~__!~EX ..I Mm~~ro~e&G~e~E~e~l~""~~""~~~~__~3~~_~~~~~~~~4 ~~~~m:~m--~--j~~~---~~~~~~-----~~~~~~~~--~I ~~~~~~_~__~9290000 Total j 1 '-$4,8301 -$107l -$1,313i -$372 -$684 -$2,060 ~$281 ~-$13 $0i
r 9301.QQ.Q..--l~_GEN ADV~:D§~~G EXF:._~__l...AGEX !Administrative &General EX~~+_~_._.__.__.__.~$01 $11 $0 $1 $2 SO!:tQl.~_1QJ
t 9301000 Total I I i $51 $0 $1!$0 $1 $2 $01 $OT----$01I9302000~SC GEN EXP-OTHER !AGEX i Administrative &Generol Expense j CA S151 $151 SOi SO SO $0 $O~$0 $Oi
9302000 !MIR~~!:~\U~"~£.~2It1ER~_._L..6§~._.._"!Ad~"&G~eneraIExpense-l.l~+S81 $01 __~~,_._~~_~~__SO!SO _~__.~~_"~
9302000 ..__LM!-SC GE!i.~~!::QI!i~_'3 j AGEX ~strative .&General E~~__..~L-$OL S72j $0_$Oi SO _$01 $2L ~
9302000 _I MiSe GEN EXP-OTHER 1 AGEX ~stratjve &General Expense ~SO S7,140!$158l S1,940!$550 $1,010'$3,046 $415l S20'SO[
L9302000 __.__.__+MISC..9j:.i'!..£~f:Qlt!~!3....~._~§~?5_.~"~.2..f!]~n~strat~.':'Q.&.General Expense I UT ~$36+--$O~$01 $36 $O!~~
9302000 ~Mise GEN EXP-OTHER j AGEX .~.!nlstrat!ve &General Expense I WA!$3i .1Q __.~~_S31_~_~~$Q $01 _.~_._._..._j,9~
9302000 j MiSe GEN EXP-OTHER i AGEX !Administrative &General Expense j WYP 1 $651 $0 $01 ~$65:$0 $01 $0 $0:
9302000 Total !-~.I ...1 $7,339:$1731 ~$553 $1,075 $3,082 $424!$20 $O~
9310000 !RENTS (A~~__.~..+-AGEX i Adm~n~strat~v.f!&General Expense 1 CA $21 $21 SO!$9L_~~$0 $0;,...to _.__.JQj
9310000 l REN~S(A&G)_i AGEX Admlnlstratlve&Genera~nse !IOU $1 SO!~~_$01 $O[$0 $1l $0 $01~~OOOO ~_~_~~~A~~~~&G~I~nse~~~V ~~~t 9310000~~._RENI..?J~~9.J__~_.~..._.,AGEX Adm~n~stra~ve &Gen~~~~se !SO==r.$5,569:~~_S1,5~__.__~~~S78~~2,376 ~~.?~+$15 so:
9310000 _~RE~~_~~i AGEX Adm!nlstratlve &General Ex ense 1 UT $4:=#0 $0:$01 Sal $41 SO!SO ~
9310000 __~IS(A&G}_.~_",_.~EX._______~dm~n~stra~Y!'c-~.~neraIExpe~..WA ~.~So _~_~~~-!5j !9__,--~-$0 ~..SO!_....SO __~__~~
L93100QO 1 RENTS (A&G)~QJ~:..0 ._.. ..__.AdmJn~~.~~~~.&Gt:!].~~~ens~!WYP $38:So $0 ~Ql $38!$0 SOl SO SO;
9310000 Total j i $6,720f $126 $2,614i $434 $826~$2,380 $325;$151 SO!
~~~:~t~!:~~---~~m:w:==~~~!~-~~---m-~...~-~---~--~;-~--Il~ooooo -I MN~G~rn&P~I--1~-------~·~~~~~~t~-"r~-_M J ~--~~---~~ill ~J
L 9350000 1 MAINI9~~B~~-i'_~tJ.I~_I AGE.?5.~_~~~strat~v~&General Expense OR --.l~4---,-.~~-~~-$§Z.L--$0 __.~~,<'-,-!O _~~-----$O'_.SO!I 93OOQQQ .~L~;:..Jii..-C.QE.!i~~~hf:.~NT 'AGEX --l-~9mJn!stratlve&General Ex ense 'SO $21,2381 __~470 $5,772:$1,637 $3,005'$9,060 $1,235'S58 $Oi
9350000 I MAINTGENERAL PLNT :AGEX 'Administrative &General Expense !UT~$621 SO $Oi $0 $01 $62 $0 $0 _~
I ~~~~:~~--:~~~I ~~g~-$;~I -~g __J~!-==-~t.:=~==-:~J"9300000 1 MAINTG~NERAL PLNT !AGEX Administrative &Genera!Ex ense WYU"S10;SO SO!SO!$101 $0 $0 SOl $Oj
9350000 Total j 1 $21,518[$475 $5,860f $1,652 $3,052'$9,172 $1,248'$58'$01
GrandTotal i $2,922310[$58,531 $756,367[$219,897 $441,938'$1,256,510 $175,1231 $9,309 $4,634j
120f12
Depreciation Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor2010 Protocol
(Allocated in Thousands)
IPr~6~~~==~·-~-~f:i~~~:[~f~B§~.:~t~~~~~~==~~±~=~~:~~i8L===-~··$141~on~~~L40300.9_0_~~..._._.~+J2EPN EXPENSE-ELECT__.J....2."U_Q.Q.00.j STRUCTURESAND lMPR0Y.g~§..~I.~~_..J-~.1._..~_1§~~'?.B~~861 $1,470i_.__$~~fu_._$7,951 _J1,129J $711 $Oj
j 40~~_~DEPN EXPENSE-ELECT I 3120000 1 ~OILER PLANTEQUIPMENT 1 SG 1 $91,3851 $1,455 $23,554,$7,2331 $14,105 $39,131 ~$3521 $01
0:;--::I~~~:~~g~~~~~~-~~~$~~~I -~
j 4Q}.Q9~~~_._!DEPN EXPENSE~ELECT j 3157000~.~_~..-.-_~C~ESSORY ELECTR!C EQUIP-SUPV &ALARM j SG--L.$1 $0 ~~~-~~~--~~!Q.~~~~=t=0~_,,~O'$O~SO!
LiQ}OOOO ._-...~_._..-=rDEPN EXfENSE-ELECT I 3160000 ~__..__~.~._!0.~.~!::..~~E9US POWER PLANTEQUIPMENT ~~G_.~~+-__~.$954 $15 $246j~__~_~?~..__.-l!£_.~_:t408 __$5~"-~-'Mlli-.--._lq1~DEPN~XPENS~CT i 3302000 ~TS___~,$88 $1 ~__~~~---.~l-..--.---~~~\4030000 i DEPN EXPENSE-ELECT 1 3302000 ~LAND RIGHTS SG-U \$1 $0 $~$Oi $0 $11 $01 $Oi $0
1 4030000 i DEPN~EXPENSE-ELECT j 3303000 j '~WATER RIGHTS -SG-U 1 $2 $0 $Cll -$01 $0 $1 sol SO!$0·B!!E~:~l~i:;j~~E[!tig~IH~~~~.---J~~~!!~~~~=~===-:==~J~~-=-~-ji~j ------::E]t~=:=:]=-:=E ----il=--:I-=-=!~j14030000DEPNEXPENSE-ELECT l 3310000 j STRUCTURES AND IMPROVE SG-P 1 $8 $0 $21 $1j $1 $3 $01 $01 $01463-~---I~6EPN-EXPENSE::ELECT·1··--331000(r-~~~··-j STRUCTURES AND IMPR6VE----~--··~·-·_-·~·-.SG-U l $182 $3 ..----·S471·······--.."'.."$14f""'··"'"'--·~8~·$78-·---$fiT--"----$1·r····~---$6i
l-i0300~..~_.-J DEPl';!._EXPENSE-ELECT I 3311000 .J._.2TBUCT.l!!3ES AliQ_IMPROVE-PRODUCTION ._~~Q:~~.~~'__~21._~~7!'~_M~"j_1Jl.l~~_.~_~$609 ~_~~~~_~L..~Q9.90 roEPN EXPENSE~El::§"CT 1 3311000 ..__j _STf3..~T.~,~~§",~~",1~fB9VE-PRODUCTION SG-U [$105 $2 $27T $81 $16 $45 -~~L.$Oi -'-'$'01
j 4030000 I DEPN EXPENSE-ELECT I 3312000 _~~J STRUCTURES AND IMPROVE-FISH!VY.!!::PUF~m __..SG-P f $1,343 .~~1._..__._._j346t $106!.,,~__$575 $82]$5\$01~Q.OOO ~_~~I DEPN EXPE~SE-ELECT,'~000__~_...~J ~T!3.1!.~T~'3~SAND IMPROVE-FISHIWILDUFE _J_~G-U ;$10 $0 __--!~--~~---~1.+.._~--._}1 --.---_.-.~.~_....~i:.-_~-----..1Q1
j 4030000 DEPN EXPENSE-ELECT!3313000 ~STRUCTURESAND IMPROVE-RECREATION T S~$295 $5 $76,$231 $46 $126 $18~$1 '"~~:463600o~~-=--=r-6EPN EXPENS&ELECf-"""T3313000--~~~STRUCTURESAND IMPROVE-RECREATION ----T SG-U f $69 $1 '$181 ..-·--_...·~----:H1 -~~$30 ---'$~4........!--~J6~·--·-~~-t~N EXPENSE--ELEC~_~__"--+~_"f~~§3~qlf.~~A_~~§tWAI.~RWAY..'~L...__.1__~$73 $1 ..._~..-.--J?§';~_._._..~~_._"lllc--_.~--~-.~-.----~,_j03~09QQ_~~___DEPN EXPENSE-~.hf:CT 3320000 __~__._'_"Rf?~YQ!£3?'DAMS_~.'!:L~IE!3_VJAYS"--------rSG~!:L t.~~2~_~$43:$85 $235 $33i __,..J~._~--j.'J.I~4030000 .I DEPN EXPENSE-ELECT ~21000 ;-"RE~ERVOIRS DAMS,&WTRWYS-PRODUCTION"J SG-P i $6,368 $101 $1,6411 $504'$983 $2,727 $3871 $25~solL403QQQQ_..~-....l-_~~~~~SE-ELECT _-1-.l.R!000 m_~w .L2:1-'§'~'3VOIRS,D~~_&WTRWYS-PRODUCTION",.._~~~361 __-1?1._~~_-~~1..!.-_--_~_!,9.~._J.~!Q ~.~e_--...1~~~~.~~~-,-M-~i~4030000 I DEPN EXPENSE-ELECI--_J_?322000 !"RESERVOIRS,DAMS,&WTRWYS-FISHIWILDUF SG-P j $330 $5 $851 $261 $51 $141 $20~$1 J ~r40~~iQo6-::-~_.__---i DEPNEX'PENSE~ElECT J 33226oo-·~·-1"HESERVOIRS,...oAMS,&WTRWYS-FISHIW1LDLIF ---'SG-~~$15 $0 $4l $~---$"2 ---~··Vr-·$1l ~_~
~~--~~~~~~~I~~~~,&~~~~~-~-p_\_--~~~_~__~__~_~_~_~!40_~9_9.Q._._I DEPN EX~ENSE-ELECT 1 3323000 .t_~~~~~E_~YQ!f~'-£AM~.~WTRWYS-RECREATION"SG-ld ~$2 $0 $oj ~$0 $1 $0;~:=¥iC ~i~4030QQQ~~M_DEPN EXPENSE-ELECT I 3330000 "_~VATERWHEELS,TURB &GENERATORS"SG-P f $2,562 $41 $660l $203)$395 $1,097 $1561 $101 SO!l_4030QQ.0 .~.DEPliE.?<PENSE-ELECT I 3330000 ..~~~YATER WHEELS,TURB &GENERATORS"J SG-U i $1,095 $17 __$2821~~,~_~_.~§?l >~__~~5'--a-~--~!±t.--_m.~
l-±Q.;lQ9~_~~.DEPN EXPJ~::NSE:EJ::S~~Q.9..Q.9_~._._...~._-+_ACCESSORYELECTRIC EQUIPMENT SG-P f $2,423 $39 $6251 $1921 $374 $1 ,038 $147~$9j $0
[4030000 DEPNEXPENSE~ELECT 1 3340000 J ACCESSORYELECTR!C EQUIPMENT SG-U f $331 $5 $851 $26:$51 $142 $201 $11 SO
f 40300~__.~_~-_~.EF.'N EXPENSE-ELECT 1_3347.~._~~_~i ACCESSORYELECTEQUIP -SUPV_&ALA~______..§...~_~__~_g ~_~8j--_...-.!!:?J...~--.--~~~~_.__._~.¥~.$9!.._~~_._>~!Q,L..~0300QQ..._...__.._.~__-'DEPNEXPENSE-ELECT I 3347000 .L~~_g~S§SORYELEC.I...~..9y.'!p_:'§"~?"y'~~~~~_._~_.._._____SG-U~__~.1!._~.~9 ......_~..~.~___!Ql_._~~'"_~._1l~__._~.9~-~QL-__-_~
[403ססoo DEPNEXPENSE-ELECT J 3350000 j MISC POWER PLANT EQUIP SG-U I $5 $0 $1!$Oi $1 $2 $01 $Of $0
!4030000 DEPN EXPENSE-ELECT I 3351000 ---~l MISCPOWER PLANT EQUIP -PRODUCTION SG~P t $47 $1 $12'$4\$7 $20 $3i $01 $0t~glQ~"~--~~:~"---'~5EPNEXPEES&ELECT~F~o .==~·~·_··_·-t·MfSCPOWERPLANfEOOp~fuN·~·~~---~-2q=Pt----$it JQ---,:=~$51--=$or~'~=.=!Q ==:=::10 mM_"-_'>~"-$Ormmm_"'''i6i-'''--~-~-$6I4030000DEPNEXPENSE-~3360000 --rROAOS,RA!LROADS &BRIDGES"SG~$432 $7 ~$34!$67 $185 $26~$2!$0
1 '!9l...QO~Q_____._DEPN EXPENSE:ELECT :3360000 _~~">~_.__j '~~~.Q.S,RA~F30ADS &BRIDGES'~.__~.__~_._.$~~.:t!___!1~l __M__.!41_.._~m..Jil~..-.1?_0_.$3l ~_....JQL $Q
QQ2QQQQ ~..~_.r DEPN EXPENSE-ELECT I 3410000 .r;?LF3.ldf:!1!..f3.~§_~!~Ef3-9YJ~M.ENTS _.~S~__L.__~$80 $1,2971 M $3981 $776 $2,154 ..~J~06j _.._.~~Q,.
1 4030000 DEPNEXPENSE-ELECT 1 3420000 1 "FUEL HOLDERS,PRODUCERS,ACCES"SG j $297 $5 $76 $231 $46 $127 $18l $11 $0
j 4030000'1 DEPN EXPENSE-ELECT 1 3430000 lPi~IMEMOVERS SG I $91,551 $1,457 $23,597j $7,2461 $14,130 $39,202 $5,5661 $352]--SOr4030060-·=----·>Th~~>.;E£NSE-ELECT j ~~QQQ .~==I·G~ENERATORS-<-~-·~-_-·m~_--~~T'$10,028 -$160'$2,58~_hV94r $1,548 $4,294 .$610!....-_._~._~m~.~$G
i 4030000 _!DEPN EXPENSE~ELECT j 3450000 1 ACCESSORYELECTR!CEQUIPMENT j SG j $8,062 $128 $2,OZ8!$6381 $1,244 $3,452 $4901 $311 $0~3OQQQ'-----~i~;rEXPE~SE-ELSCT '3460000 ,_~,lISCELLANEOUS!'WR PLANTE.9!lIf'__~{SG i $357_~__~~~~__.11~~$1,$0~4Ql9_Q9.Q_.~._-_DEPN EXPENSE-ELECT I 3502000 ...-.--------.-D~~.Q)3.~J::IT~__.._...._..____~~_L__..iW.§.Q'___._$311 $50~+~..~-~~.-_-.~_~~_.__...J.}J~_-~.-...1Qi4030000IDEPNEXPENSE-ELECT 1 3520000 _._~LSTRUCTURES&IMpROVEMENTS I SG j $2,055 $33 $530i $1631 $317 $880 $1251 $81 $0l_~300Q.Q__.~_._~.._..4~E,r~U~fSf~.NSE-ELECT ~~Q9.9_12_-----"'1!_~.~~~TiON Eq~lP_¥E~.J__~~---L.-.126,~~__.__.~~2.._~__~~?2.9~...Ji1R73!.m_$4,0421__'.1!~,214 $1,5921 $1Q1{-__.._..-1Q
L...j030000 1 D~PN EXPS.t!?E-ELECT J 35340Q9~__~_..~~STATION EQUIPMENT,STEP-UP TRANSFORMERS -T--SG i..$2,284 $36 $589i $1811 $353 $978 $139j ~__,,_.1§1i $0~4030000 .I DE'pN EXPENSE-ELECT I 3537000 TSrATION EQU!PMENT-SUPERVISORY&ALARM SG---r $671 $11 $1731 $53i $104 $287 $411 $3j $0i4030000..__..__.t~~N EXPE!:iSE-ELECl..-+3540000 _Ll.QWE~§.~DFIXJURES.S~_~~~__..$3,9621 $1,217L $2,373 $6,583 _,$9351.$591 $_0L~030000 _._.DEPN ~25P..~.tJ_~E-ELECT_'_~~~pooQ._~__!POLES AND FIXTURES !SG i $17,286 $275 $4,4551 ~$2,668 $7,402 $1,051l _._~$0I4030000IDEPNEXPENSE-ELECT i 3560000 I OVERHEAD CONDUCTORS &DEVICES !SG ;$20,352 $324 $5,246\$1,611j ~$3,141 $8,715 $1,237'$~$0~_.....~~EXPENSE-ELECT j 3570000.. '.J:!!i~!=RGRQ~ND CONDUIT ~~_~_>$1 --.._:E~-_.~it---.~-R~_~._-_._!Ql~_-$-0L4030000_DEPN EXPENSE~3580000 1-UNDERGROUND CONDUCTORS &DEVICES SG 1 $123'$2 __.$321 $~$19 $53 $~l._._.~-1Q!..--~
!4030000 DEPN EXPENSE-ELECT l 3590000 i ROADS AND TRA!LS SG j $161 $3 $411 $131 $25 $69 $10;$1j $0L~0300~.DEPN EXPENSE-ELECT l 3602000 ~__._.+._bANDRIGHTS .---.~.-._-~-----..__._.-.l.._.~~.j $22 $22 ~--~--_----..JQ--~_.-1Q~--mt---~---~-!Q~Q.....,__._DEPN EXPE~SE~E~~CL.~QL__~~_---l-.~0~DR1GHT~_".~..__.........L..~!2!:LJ-~~__~Q __~._~~.-!QL __!O ~......~~Q ._~__..._..1Q!_~.__...~
i 4030000 DEPN EXPENSE~ELECT i 3602000 I LAND RIGHTS !OR i $73 $0 $731 $O!$0 $0 $Ol SO!$0U~OO ~~EX~~&~cr I~M ~M~B~~~L~~__~~W ~~~~~~~WL.~.9~~~L.QEPN E:0fENSE-ELECT i 3602000 ..1 U\ND RIGHTS ~_..~_.LW~_..J..._.__._$5 $0 sol $5~$0 $0 $01 $Ol $Oi
1of5
Depreciation Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~g ~[-:=-3 ~~~~~~~~~~:~g~I:~~_T-%iH-~~$~~~~·~1b~~~+---_·-·t~+--_··_··-i6~~-~t---~~~··__·---~~:~
r--4036000-----.--'DEPNEXPENSE-ELECT ~.9ooo-=====I§."!:RUCTURES&IMPROVEMENTS ---------UT;~24 ~--$O~.$O~SO!$01 $7241 S01---.~-_..$O~o:~~~t:~~~g~:~~~:~::g~~~~~~~_~~~~~t 4030000 _j DEPN EXPENSE-ELECT 1 361oo00~_..~_.______STRUCTURES &IMPROVEMENTS WYU i $18 $01 $01 $O~~St SO!SO!SO!~~~~..-+!I~~~~~~~~~:~~g~I~i ~.~~~~~~~~.N.~l.._.:.~~==~--'~.~~U-Jfz~~-_.~~--==1[-·:-·-$6~-.~~-~glL4030000.DEPN EXPENSE-ELECT !3620000 ~TAT10NEQUIPMENT __.~__~OR i $4,317 SO $4,317:SO~__$0 $0 SOl __$~.~~
L~~~6666 --~~=-~=l-.~~:~~~:~~~~~~t~gq~~l~~lo~~:~~:=~·-··--===_lJ~~:g~~g~::~~f-_m~._~===~=~~==~~~--._.-WA~-~~~!~-----~i~~~~==-···tSf-····--··_$~-_···--~-~~j§3~1-e·~=-----~6f-·=-~_~~J_~1 _._.__=~~~
1 4030000 DEPN EXPENSE*ELECT j 3620000 STATION EQUIPMENT WYP!$2,326 $0,$Ol $01 $2,326 $0 $Ol S01 $0
[""*4036000"-DEPN EXPENSE-ELEC""f !.-.l.6?0000 _~_~~~___s:rATION EQUIPMENT "~*•,WYU ~~..__1qt.~__._~~._$O~_~_~~__~..~Q --.------jQL---~-.!Q~~~..g.SP_~~££~~~:;LECT--t 36270QQ .STATIONEQU~-M..~NT-SUPERV1~O~'!J~;~.~~~._,.-fA;$151 $151 _~91 ~Qt_$0 _$0 $0:.~__-lQ
4030000 DEPN EXPENSE-ELECT !3627°°0 _~~~~~.~".i STATION EQUIPMENT*SUPERVISORY&A.!AR~c-!I2.~$11 SO!~,,~"SO'$0 $0 $11:$Oi .1Q~..~0300oo ~__.DEPN EXPENSE-ELECT L362Z9.Q.Q...__....._.__...._,__.__1 S~~ATION EQUIPMENT-SUPERV!SO~X~!,-LARM .__~~l $13711 ~.__~_._~1J.~~..._._~.m..~_~~19.w_~,_.~-W 1.QJ~$014030000~_."~"~_.DEPN EXPENSE-ELECT ~_~?1~Q.Q.9.~"__~_",~~,-T STATION EQUIf:MENT*SUPERVISORY&A~RM UT 1 $196.$01 --,-~,~~--,w,"JQi--,---....SO $196 ~-----W-.-_1Q
L*40300oo DEPN EXPENSE-ELECT l 3627000 STATION EQUIPME~_T-SUPERV!SORY&ALARM WA 1 .$39.SOi__SOl $391 ~L~$O!SO!$Oi!~~OO~DEPNEXPE~S&E~CT~_~ro~~~.~8~nONEQU~MEN~SU~RV~ORY&A~__~~~~__~~__$0~_~._~~~0 ~~__~__~
1----16~~66-,--~--~~~~-~~~~"t€E~2~i ~~~66w~~_-_--_'"-_=~t~:~~~~~T~~:R~E::~S~~~~~~s~~_~~_=_-R_M_--+~~,~~$2~--i61 _:61 i~~_·--~---..--t6t~···-·--"'''--··i~·i61 i6~-~~~~6 ,--~~~~~~~~~~~~t~§~-l--~~~66%···mm."m.m-m---··-]···,;~§t~~~~g~~:~~~g ~:~J~~;-m_-.m~u~~._~-~.-.6~~+"-s~~~-m_~.~.m_..,~--·-$13"."1-~~··---·-·m-16+----·-1~----~6r"~m<1?"-\~_~--i~---~---~~~~-~_.._-._-.-i.----.."-.....-..--.,.--....-~-..-m4u _._.._~_~~._._."_~_.._~......_~..._...+.__...__._._----w...-+-_~----w....;------.--..~~__~--+-------'--'--
1 4030000 DEPN EXPENSE-ELECT 1 3640000 !"F.:0LES,TOWERS AND FIXTURES"UT ~$11,448 $0 $0"$Oi $0 $11,4481 $01 $Of $0
L..103~~~..DEPN EXPENSE-ELECT .--L3640009m.._._._~._.__.m'_Hi~.'£:Q!:.ES,TOWERS ~ND FIXItdRES"~_.__~._._..._~__..~_$3,B;3..Q"--,JQ -,----<.-~2L--$3,83~>$0 _~.~~__~!9L..__JQL__._m!QL~~9.99 .DEPN EXP~NSE-ELECT !3640000 _"~_Qb..S_~,TO~~B'§!\!'!R£Q';TU.RESH _.~.f.~---~.!}.§.?f___---.-..-~Q $01 $Oi $3,386 $Oi SO!__$01 ---~1L4030000DEPNEXPENSE-ELEC.I..-L 36400QQ__~"POLES,TOWERS AND FIXTURES"WYUT ~~SO *__~~Ql $01 $699 $0 ~O'~$~ilI403ססoo....J?EPN ~.PEN_~ELEC~-2Q9~~~.9YERHEAD CONDl!CTqR~&DEVICES~~m£~.[__$1,9~m.-J.1,O?l~_~__~$Oj _---.1Q .~>"$01 $0 ~~~9!~..~030000 QEF:.~~E~§~.:-_~f;:S:T j 3650oo0_~~.____I OVERHEAD COND~&~9RS&DE\{ICES_~.~~~"_~~I ~?.§_.~_~O $O~~$0 --~L--$988,$:__~
j 4030000 DEPN EXPENSE*ELECT ~3650000 .;OVERHEAD CONDUCTORS &DEVICES OR,$7,150 $0 $7,1501 $Ol ~SOl sol $QL SO!L~o~o____DEPNEXPENS&ELECT .~!OVERHEADCONDUCTORS&D~~ES______UT [$~7~~__~_~~~~~_~_~~
~~oo DEPNEXPENS&ELE~~~.OVERHEADC~!~S&DE~C~~~~~J~_~~__~~_~~_~~__~$~$m
i 4030000 DEPN EXPENSE-ELECT j 3650000 1 OVERHEAD CONDUCTORS &DEVICES.WYP i $2,292<$0 .$01 SOl $2,2921 SOl SO!$Oi $01l_.~Oooo ~.".DEPN EXPENS~.:E~~!36~99~~.~.~~~t!__Q.'{~RH~D CQ..~~JCTORS §DEVIC~~~_~_."~~.l-.~>-..._.._lQ ..~_..~.$01 ---~~!.14.---.-....-ll1§i~-,~.._~_.---~--..1QL.--~
1 4030000 DEPN EXPr::NS~.:s.h;.gT j 3660000 UNDERGROUND CONDUIT CA I S4771 .$477 $°1 SOl $O!.SOl SO!$Ot .._~!Q~4030000 DEPN EXPENSE-ELECT j 3660000 ==tiJNDERGROUND_.£9~DUIT IOU 1 $174T SO $O!$Of soT $0 s1741 SOl $0
~.._4030000 DEPN.EXPENSE~ELECT_L.l.~Q9.QQ......--.--."~--.---J UNDERGROUND CONDUIT ...~__..__.._OR ~2L-_-.!Q~-$2,236!-$0:~gl 2Ql .__"._~01 SO!JQ
j 4030000 DEPN EXPENSE-ELECT j 3660000 T UNDERGROUND CONDUIT UT 1 $3,950!$0 $01 sol SOl $3,950 $01 SO!$0r-40306~--"---!5EPNEXPENSE=ELECf j 366000~=_-="-=:"'__u__r-UNDERGROUND CONDUIT .._-~--..~._...-...--.WA i S722r-$0 .._~91"·$722t===--~]Jr----'-"'$O'----'W---SO!$0
1 4030000 DEPN EXPENSE-ELECT j 3660000 j UNDERGROUND CONDUIT WYP 1 $590 $0 $01 $01 S5901 $0 $01 $O!$0r403.Q090 DEPN EXPENSE-ELEgT j 3660000~"'--·"'~-~-··i~tF3gB.9~.9.CQNDUIT ..,...-.------...-------\fIiyu !,:~j§}!.$0 "-S:~--"$oi......._~...53 .....-·--····-$O~----..$Or _~$Q
I 4030000 DEPN EXPENSE*ELECT j 3670000 UNDERGROUND CONDUCTORS &DEVICES CA j $41-n--$417 $0;$ot $0 $0 $01 SOi $0!4019~_..~__DEPN EXPENSE-ELECT 1 367QQO.JL..__~_..~'UNDERGROUND CON.g_UCTOR~&DEV1~~__"-l!2!L.....l....-~-%#-.__...__~__~m~••--__1Ql.----!Q __,Jig ._._.~~_SOi .JQ14030000.DEPN EXPEt:-JSE-E~~T_ul._.~§.?gQ2.~...,~~_UNDERGROUND CONDUCTORS ~.Q.~~lf:~.Q.'i-j $3,8~$0 $.~,8971 SOl S-9 .!Q~~$Of _~~tQ
j 4030000 OEPN EXPENSE-ELECT j 3670000 UNDERGROUND CONDUCTORS &DEVICES UT t $11,128 $0 $01 $O~SO $11,128 SOl SOl $0
l-~030000_~~__DEPN EXPENSE-ELECT LJ67OQ9.2...__....._...f-_~'JOERGR~.!YP C9l-J...DUCTORS &Q.~~s.§._... _..WA !_~_~~_,,,~~_,,.,.,"J9L._-.-!6721 ~__...3.Q .!Qi SO!s_q-t-.$0
L403000Q_~_~..~..~._DEP~EXPENSE*ELECT --J....2§?~QQ:QL--.-_-'.UNDERGROUNDCONDUCTORS&D_~_!.9.~?_",.._._.__wyp t $1,'!.65 $~i $01 $01 S1,1.~_.~.9 ~__50!SO~Q!4030000 DEPN EXPENSE~ELECT j 3670000 UNDERGROUND CONDUCTORS &DEVICES WYU !$579 $0 ~~.__~...!QL $579 $0 $01 SOj so
L1030ooo _.__~__,_~NEXPEN_SE-E.!::g;_I_.,!3680000<~~~__~~\JETRANSFORMEB§~~.~~_~~____,CA I $1,226 $1,2261 ~~._...~__~---!Q-__~~-3..Qf-----_.iq}."$0 $0~15~§6§b~-·-·~--6~~~~~~~~.~~~~~g~:~~:66~~'~::~~~~~§~-~~~---.----~~-~-----!g~l---~$~~·~~~--·~----·~~r~$11,~~+·_·-~----1·6t---·~---:~-$1,S;~1 :61---i-6f4030000DEPNEXPENSE-ELECT j 3680000_...:._.__-"LINE TRANSFORMERS Q~_+_---1~__..~.,._~'_..~.1Qj--.~-_~--_.~--~'!.~..__,_._~.--=-jQj--__$_OL4030000_J2§:.~~pENSE~ELECT 1 3~80qoO 'LINE TRANSFORMERS ..WA 1 $2,876 $0 _~$2,876~SO .J9 _.__.._jQl $ol__~
,4030000 DEPN EXPENSE-ELECT j 3680000 LINE TRANSFORMERS WYP i $2,570 $0 $01 $O~$2,570 $0 $O~$01 $0!4030000 _~_~PNEXPEN§..E-ELECTm-1_.3680009 .__~~ETRA!:,:!§£pRME.B.~...~_V:JyU~$396 .~__~__._~._~$~~--~9_$O~__-!QL_~L-1..9~..__.__._..Q!2:N EXPENSE-ELECT.....l.1§~~~000_~"'S~RVICES-OVERHEAD....__C~..._.t~~~__~~.$01 $0;$01~_.~_..-l9 ~....1QL-$Oi $0
1 4030000 DEPN EXPENSE-ELECT j 3691000 SERVICES -OVERHEAD IOU j $134 $0 $oj SO!SOt $0 $1341 Sol $0~_403000Q__m_______DEPN EXPENSE-ELE~910~--__-~--~-L--?ERVICES -OVERH~. ..._~_J ~.1i?i_-.--.-2.0 $1,427!~...~~__-!Q __.~.~._~-__~----!q
L..iq;3...0~__......._DEPN ~~~NSE-ELECT 1 3691000 _-.LSERVICES -OVERHEAD ..__...._UT L_.mJi.lJ.?§L_~_~_...__._$0\.$01 .$0 $1,32~$Oi SO!$0
2of5
Depreciation Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~....~9..~Q90 1 DEPN EXPENSE-ELECT I ~692000 !SERVICES ..UNDERGROUND .IQ.~....J......~.u_......~~$0 ~~~~_~..._~.~~~$~$0 $457)$OJ $0
1 4030000 I DEENEXPENSE-ELECT I 3692000 ...[SERVICES ~UN.DERGROUND ...-t~R~->--!~..$3,273__~$0 $3,2731 $01 1=$0,$01 ~~~~~~~~~t~gu=-~----~~==;g--=;~i ~i-~~$~I 4030000 -+DEPNEXPENSE-ELECT -3692000 SERVICES-UNDERGROUND t WYP I---------E..68 $0 $01 $01 ~~$01 __$01 $0!4030000 _,_...,.__g_~.P!:LE~~£~_~:ELECI_..+3692000 .__...~~~~fs~UNDERGROUNQ....~_,_,_,~~...~.==~i!.....J-..m..._..1;..¥"_._.~....~O ...~..~.~..~~...._~$244__-am_.._"_~~$_0.J--~..~..~JQ
j 4030000 i DEPNEXPENSE-ELECT !3700000 METERS ~~$181 $181 $Ol $0,$0 $01 $01 SO!$0~~---{ii:i ~.gI4030000....1 DEPN.EXPENSE-ELECT !3700000 ~ETERS ~WA i $4381 $Oi SO-$4381 $0,$01 SOl so!~
!4030000 ._--J-QE.~!:L.~XPEG.~§'~~~OP.QQQ'-'--""---=rj_~£.TERS......'==i-~YP !"_m".....~~~.__SO .......--....~--_.Jt==~~..__.JQl....~__....-~~..SO!SO!
I 4030000 l DEPN EXPENSE-ELECT ;3700000 METERS WYU ~$781 ..$0 $01 $0 S781 $01 SO!SOl SOl~~~~~-t~~:-$~i $;~-¥oJ-·:1 :i ,--1f .."-~~~;~~I 4030000--'---T'[5EPN-EXPENSE~~LEcr-1 371000Q.-====-..~t1N~~~Q~_~§"TOMERSPREMiSES-~-~--~--·--·""+T"OR·-1 ..m_m_·-·S12Cr-m_·SO~-$1-2ot-~-'''-~''~'$6f-'~-'''i?l»,,-_u-sor---$~
[4630000 --J DEPN E0PENSE-E~3710000 I INSTALLON C~STOMERSPREMISES !UT ~__..~1~g!~~~__..._$OJ SO!SOl $26~l $01 SOi SOl~U 03OOQQ..._m_m_.DEPN EXF:ENSE-EL~CT I 3730000 .STREET LIGHTING ~SIGNALSYSTEMS ._m__.__..__...._.___l.dI~1~_....11,029 $0 ...~9~m~~1__._--~_~!Q£9 _.__....._t<?i..$O!.$0H~-DEP~EXPENSE-ELECT i 3730000 ~TREETLIGHTING&SIGNALSYSTEMS ~WA,$1281 $0 $0'$1281 $0 $0 $0,$0;$0
4030000 _DEE!:JEXPENSE-ELECT !3730000__~.._..§:fREET LlGHTING &SIGNALSYSTEMS WYP !$217 SO;_sol __~,...__12L-_$217 $0 ~~__~I 4030000._DEPN....EJ:<.F:!'NSE~30000 STREET LIGHTING &SIGNALSYSTEMS ~!-~=1=63_-1Q~__n.J~__~.w__~~~Q..~.._.....OEPN E~:PENSE-ELEC.T J 38929..QQ_....._LA"!.g.B.!9J::1.T..~...._..._......~~~._---+JRU 1 $0 ......)0 ._._~~L-...--__..~~9l~-~.__$9 .~.9 __SO!~_...._..._~Q
4030000 ~EXPENSE-ELECT J 3892000 !L:\ND RIGHTS ==±:SG j SO JO ~-..1L__~~_jiQ $0 SO;SOl $0
H!i-=~~!4030000 DEPN EXPENSE-ELECT ..3900000 !STRUCTURES AND IMPROVEMENTS .CN 1 $174 $4 $~$12:$13 $85 $7·sm $0!40~---DEPN EXPENSE-ELECT1~3906066-------1-STRUCTURESAND IMPROVEMENTS +i5t~'-"$216 $0 ---sol $Oi sol sol $2161 so!SO~__DEPN~NSE-ELECT I 3900000 ---+-cSTRUCTURESAND I~PROYEMEN:rS _~~..m~~O m_.~_..:t~.._.m._._._m_.~_._.._m~91"",SOl $01 --m..-a.----~
4030000 DEPN EXPENSE-ELECT ...J._~qQ.QQQ_.....~~.........i...2rRU~!~§M.Q IMP.BQYEMENI~.______..§~$0 ~_.......J2.+~_.,"~!.'~'--'''''''~.ffi-_~~__lQL-...---~.Q
1 4030000 DEPN EXPENSE-ELECT I 3900000 !STRUCTURESAND lMPROVEMENTS ,SG ~$164 ~~S421 $13j $25f $70 $101 S1i $0
Q030000 ~NE)(f'ENSE-ELECT I 3900000 -l STR-",CTURES~IMPROVEMENTS _~705 ~__1!gi1J..~._S7271 $99;$?l~_~_$~0
t 4030000 ...._--+...~~f.~.s2SEE.~~~~J~LE~T j 3900000 !STRUCTURESAND IMPROVEMENTS UT-....J~--$876 SOl $Ol __..J0!SOi $876 sol SO!$0!4030000 i DEPN_.EXPENSE-ELECT I 3900000 1 STRUCTURESAND IMPROVEMENTS i WA ~$418 SOl SOl $4181 _$Oi $0 SOi ~~~~~~S_O~OOOO --._.-l DEP!:J_EXP,~..G.§£ELECT--1.3900000 -----l...l'.!!3UCTURESAND~_ROVEMEN~§..__.m m=pJm_~._$182 iQt:__~..!L__.....a .!'!-~_.__~O _.~_..__~__.......-!Q!~~9.9gg.._...._,.DEPN EXPENSE-ELE~I.-L39ooQQQ....._.._._....._.~l~~gI~RES A~Q.~J3_~.~EN~~....~_.._~~_$106 ~L_-.....__~J..._~_-$..2.L.__t!-Qs--..-..-.-.!Q _$01 ~Q+.~_.....~
4030000 DEPN EXPENSE-ELECT !3903000 I STRUCTURES&IMPROVEMENTS -PANELS !CA ~$0 $0 SOi SOt $0 $0 $01 S01 $0
t 4030000 __~~..~~EN'§§':E!:.~fI---I-3903000 ~-STRUCTURES&IMF!3.0VEME~I§":-PAt'!ELS....._.......t_£N...--L__S21 .~_,,__..,i1 .-1~_~1!,~._~_~_..$10 .._~_$1 [-.--....1QL~---$.Q~300oo __~_.._..!2~£.~..~XP~~.§.E-EL.~CT I 3903000 J STRUCTURES&IMPROVEMENTS ..PANELS j ID~~.$2 $0 $01 $Oj $0 $0 $21 $01 1Q~qQ~_DEPN EXPENSE-ELECT i 3903000 I STRUCTURES&IMPROVEMENTS -PANELS lOR:S4~-~~_SO~$0.$0 sol SO!$0
i 4030000___~£!:i~XPENSE-ELECT !3903000 'STRUCTU£.~..~~_I~PROVEMENTS -PANELS .~~-!_~m.._m_$0 m=sot=_._m_1Ql --.t~_$0 ~_.._$0 _._<~_..~__~~_...'u.,,;EQ~_----.DEPN~SE-ELECT~3000 ~UCTURE~MENTS-PAN~SO,$37 ~--.116 ~__~......-.-_lQL._-_~
4030000 DEPN EXPENSE-ELECT I 3903000 !S-~'31L~TJ:!RES&I~PROVEMENTS -PANELS ~_~S1 $0 __~~$0)SOl u__$1 $01 !Ql_.__$_OI~~_~~~~q~~~~~~~&~~~~-~~--1m I .w __~_~~_~~~_~_~
L!Q1QOOO DEPN EXPENSE-ELECW..l9~Q..QQ..........[CRUQ.I~~?_&IMPR9..Y..sM.E.=l'i-~?.:~~~~_~__..._.__..~_WYP 1 $1 ....~..~2t_..._~..~..__...~91.....~_~~1 ..~o Sol SOL__._~Qi4030000OEPNEXPENSE-ELECT 1 3903000 STRUCTURES&IMPROVEMENTS +PANELS WYU So ~_~$O~$0 $0 $01 $O~$0
!4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE CA i $6 ~,$0]$01 $0 $0 sol $Oi $0
r=4030000 ..~~~~N~~~lJ_$.E:~l~3916000--~-~..OFFTCEruRi~J"ITURE ==-_-======~!·_-·-~-==ill8 _.__.~._~'===:=__~~_~1==.~~L_=...__..J19 ---$62 --_.-!~~-==-SOr--$0
1 4030000 DEPN EXPENSE-ELECT !3910000 OFFICE FURNITURE .IOU ~$3 $0 $01 SO!$0 $0 S3!$m $0~4030000 __..J?EE!:L~0!:.ENSE-ELECT I 3910000 ±QFFICE.E.~RNI!URE "--~J",__~_-.!.91 SO _.._m.._~1J.__._'__...m_~Qi__$0 __..JQL.~~S.QJ.1Q
!4030~~~_.__~_._~.~-!.~:~ENS~E:LEqT 1 3910000 QFF1CE_F._ld_~fiLTY..f3f-j SG"._t...2'!.Q§l__...__$2.__...~.??.l.._~__.1fiL.._$17j ~S71 ..__S..Q.l..__..__..!Qj
30f 5
;ROCKY MOUNTAIN
POWER
Depreciation Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~:~~~~=lli:~'=~~~~I~L_4030000 DEPN EXPENSE-ELECT ~3910000_!OFFICEFURNITURE !WA 1 $32 $0 $01 $32]~_~$01 SOl $0,--·-·~~~~~6§-·~~~~=~=~:~1..··~~~_~~t~_~~1~~g~,;;~~~~-~-~~~--t g~~:~~_=~~__~-==~~~~J=_~~1 ----~1t ~~i ~1~!~_---1n--~-==j§t ..==-__~~!-_·~-·--t~r----·~--l~l-~P30000~~PNEXPENSE-ELECT !3912000 COMPUTEREQUIPMENT-PERSONALCOMPUTERS ~r $34 $34'~$oL_~_$O $Ot"-W $01 ~L.~.Q300~~_~_I DEP~EXPENSE-ELECT j 3912000 __f--~OMPUTER EQUIPMENT -PERSONAL COMPUTERS J__~$1,280 _$321 _m!~~_m~_._"""~..._._~~?.__.__~$6261 $49l _.._!QL.__.~t 4030000 !PEPN EXPENS~::§.£CT J-3912QQ.9 ~_f-.£9~.!:V}ER EQUIPMENT -PERSONAL COMPUTERS I ,IOU i $128 $0 $01 ~L ...19 ..._.A-....1!.281 _.__.__.~9L ~0!r~4030000 _~rbEPN EXPENSE-ELECT 1 3912000 COMPUTER EQUIPMENT -PERSONAL COMPUTERS I OR i _$355 $0 $3551 $01 $0 $01 sor-$01 i6]L__iQ.30oo0 l.J?£PN gPENSE-ELE~I~,j ~912000 CO~UTER EQUIPME~T-PERSONAL COMPUTE.B~__SE .--L.$7 ~19 _~..._$21 .llL-~__m~$1 ._~.$3 _..!QL~~~$~__.m$0L._.~9]QQOO.I DEPN EXPENSE-ELECT J3912000 COMPUTER EQUIPMENT:-F:~~?9NAL COM.P__!:r!,.§3~_~..__1 ,SG t 1~0§m~.>u_.__j?..,....E9._$241 $47 _~j11 $19\...,$1J $01L4Q30W:t DEPN EXPENSE-ELECT j 3912000 =J COMPUTERP EN -PERSONAL COMPUTERS I0t I $8PO $192 $2,356 $6681227 $3,698 ~f~~_$24J $OJL_.~030000 __~..DEPN EXfENS..5-EU~~3912000 .._.__~Q~PUTER EQUIPMEN~:"£.~RSONAL COMPUT~~~_.!:IT r.__..__H16!.!9 __$01 _~_.!9j,_~_._.__J.0 _._..__,_...~j12 __lli .1QL ~.9
,40300~_~,-=t DEPNEXPENSE-ELECT T 3912000 __,_L~Q~£"LJTER;P ENT -PERSONAL COMPUTERS +_"Y.A '$167 $0 ,$01 $,1~!L ~_~$0'$01 ====m0
L4030000 DEPNEXPENSE-ELECT I 3912000 !COMPUTER EQUIPMENT -PERSONAL COMPUTERS --r WYP 1 $521i $0 SOl ~$5211 $01 $01 SO!$0~~~~O~NEX~~H~~.~2~!roM~~RmU~~!:~~OO&WMru~~~l ~_~__~_~~~~_~_~__~__~_~O
,4030000 DEPNEXPENSE-ELECT ,3913000 OFFICEEQUIPMENT =t:fA ,$1,1,----$$0,$0'$0 ill $01 $01 $0[4036060~--DEPN EXPENSE-ELECT 1 3913000 OFFICEEQUIPMENT ----~~_.__._-~--._----CN I --$1----·----$Oj---··$91 $01.$Oi -$01 $01 $01 '-$0L_~030000 DEPN EXPENSE-ELECT~13000 OFFICEEQUIPMENT __....~_,__~_,_~..IOU,-l.~~_-TI~~__$Ol ._$0[$01 __m._m2~tm._.~_301_~_$3!>~~.._w.~,iQJ
l.-j0300QQ__..m __1_..!?~JiE..~PE.NSE-ELECT !3913QOO ~,__...9£E.~9E EQUIPMENT !OR j $49 .-~'._.$~_~~__~Ql ~_$~$0'$m$Oj~030000 1 DEPNEXPENSE-ELECT i 3913000 OFFICEEQUIPMENT._,SG,$122 ~$311 $10'~35f $71 $01 ~UM~__~~EX~~&a~T~Woo ~A~ffi~M~T ~_~-L__~_-_.W ~~~m---~---Eli~~m~--~~UQ,,~-ELECT I 3913000 _~QUI~~~$221 $g $01 ~$221 $Ci _$0'~~;~~;::g~~:g~~g~::~~~~~~~----a~_--~1
!4030000 'DEPN EXPENSE-ELECT i 3913000 OFFICEEQUIPMENT WYU !$2 $0 SOl $01 $2 $0 $Ol SO!$0r-~46~-'DEPN EXPENSE-ELECT l 3930000 ~STORES EQUIP~ENT ----m~-..--__.._-~-··ICA·-..~·r---$6t---$6 $Oi $Oj $0 -_._..$01 $O~--'''-~---$-O
j 4030000 DEPN EXPENSE-ELECT l 3930000 1 STORESEQUIPMENT IOU i $18 $0 $01 $~$0 SO!$181 $Oi $0t4030000-----DEPNEXPENSE=-ELECT 3930000 -------rs=fORES EQUIPMEI~~----~~'---·----·--T6R-·-r----$~·-·-$O--~~'---$-Or----~'$O~-·--·_$Ot--'''-···-~·-$Oi~---$Ot-··---..·$O[~TQ30Q(j()··----'"'-~6EPNEXPENSE~Eij~'CT I 3930000 ti~fC5RESEQUIPMENT-~-'--!SG L $2211 $4 $57~-sr---'-~-$34 $951 $131 $1~$0
!4030000 DEPNEXPENSE-ELECT l 3930000 !STORES EQUIPMENT !SO 1 $16 $0 $41 $1[$2 $71 $1 l $01 $0~"4~---DEPNEXPENSE-ELECT j 39}OOOO I STORES EQUIPMENT --_.-._-.__.._.._~___·1·~U-Tm··-·1~__~52>-·$0,$01 ·$Cf-----$O~~.=~-t1521 --18t=--'~-'$~OT----$O
i 4030000 DEPN EXPENSE-ELECT j 3930000 ,STORES EQUIPMENT j WA j $25 $0 $0,$25~""$0--~$Ol $01 $0t:~:~~~~-=-'::_~~~:~~~~:~~fgI:ll~~~L=_-===J~lgE~~g~::~~~~---=-=.:::--~=:=±~:----:i ::=::=fo-=-:~.lli-~--_.,~==!~==:=--=-:~I -.:::=W==-:~i
L_~030000 DEPN EXPENSE-ELECT j 3940000 I "TLS,SHOP,GAREQUIPMENT"j CA 1 $25 $25 SOl $01 $0 $01 $01 SO!$OiL~~~~N~~~&a~Lrl~oooo 1~~~~~Rm~M~~~~~~__~'O~~~_~~1
\4030000 DEPN EXPENSE-ELECT .3940000 'nTLS,SHOP,GAREQUIPMENT"OR j $469 SO $469~$O!$0 SO $Ol $01 $0L4030000~DEPN EXPENSE-ELECT J 3§:40000~_"TLS,SHOP,GAREQ0jPMENf';------SE 1 $0 $0"$oj ~··---~$·o ~_.$0 $01'$01'$~OL~030Q.Q!L_,___DEPN EXPENSE-ELECT +_~4QQ~~.I!:-S,SH~GAR~9.!:l_l~ENT"__-----.--L~~~~10~_~~ooog_-._.J?.~£!iE0£:..~~§E.:§h-~3940000 ~LS,SHOP,9~.R EQUIPMENT"-1.-.~~~~_.$4 _.J~4--.-$141 $26 $79:$.1"!l $1 _$0
i 4030000 DEPN EXPENSE-ELECT ~3940000 "TLS,SHOP,GAREQUIPMENT"!UT l $581 $0 SOl $01 $0 $581 SOl $Of $0L.4030~,DEPN EXPENSE-ELECT 1 394qQQQ.~-"TLS,SHOP,GAR EQUIP~ENT";WA _~~_$105._$0 $01 $105!__$0 .__.~~~~~~~_-_.SO!_.!Q1
,4030000 i DEPNEXPENSE-ELECT L3940000______"TLS,SHOP,~GAREQUIPMENT"3 WYP L~--=__lQ $01 ~$184-"_~jQL SOl ~$01l4030000,~N EXPENSE~ELECT !3940000 "TLS,SHOP,GAR EQUIPMENT'_WYU 1 $23 $0 $01 $O[~me-·$ol"$O~$01 $0
L...~Q~~---..-..-.j DEPN ~PENSE-ELECT l 3950000 ~BORATORYEQl}~PME'::!l__..~.CA!$19 $19 _.~!~~._~1-0~._~....__.._..._~._$0!$_0!~--±9_~.==t DEPNEXPENSE-E;LECT 1 3950000 tLABORATORYEQUIPMENT.~IDU!$70 ~~~$Oi $0 SOl $701 WI $0.
i 4030000 I DEPN EXPENSE-ELECT l 3950000 i LABORATORY EQUIPMENT !OR i $566 $0 $5661 W $0 $0'$01 $01 $0~4030000 _,:DEPN EXP~NSE-ELECT .J_~950QQ9_._~__~BORATORYE~IPMENT ,,,,_,__,-~--+------..11.~-----.1Q-----$Oi $OI_jQ --~--__-$L--.-.SO!_~__...1Q
1 4030000 j DEPN EXPENSE-ELECT ~950000 LABORATORY EQUIPMENT ..SG.1 .._~350 $6 $90 $28!$54 _$150 $211 $1)$0
j 4030000 I OEPNEXPENSE~ELECT j 3950000 U\BORATORY EQUIPMENT SO 1 $281 $6 $76 $22~$40 $120 $16~$1 j $0L_~~qooo .._~__J._OEPNEXPENSE-ELECT -+-1950000 ~"_"U\BORATORYEQUIPMENT ~.~UT j $397 _1Q~.$01 ~"'__~~.z..~_$01 __$01 $0
L-±QlQ.OOO~__u._!"···-6E.f>.i:iEXPENSE-ELE<.2Li 3950~._~......__._LABORATORY EQUIPMENT _.,_\fIjA I $93__...*.9'-~__SO!_$931 $0 .$0=~~~QL ..._.._~9t $_0
j 4030000 _-1[5EPNEXPENSE-ELECT j 3_950000 LABORATORY EQUIPMENT WYP j $151 .$0 SOl $Oj $151 $0 _$01 $01 $0L_~.Q.~QQ..Q.Q .l_.DEPI'i.~?ENSE-ELECT 1 3950000 LABORATORY EQUIPMENT ~_~".WYU j $36,,__$0 SO!SO!_~.__$0f--_"'_~$O[_.._.~_1QL..£~N EXPENSE-ELECT I 3970000 COMMUNICA~ENT f:"A i $1321 $1'32 $Ci $O~O'~_sor-:-$01 $~
j 4030000 DEPN EXPENSE-ELECT j 3970000 COMMUNICATION EQUIPMENT CN j $116 $3 $35~$81 $9---$57c-----'~$01 $01C~030000 DEPNEXPENSE-ELECT.i 3970000 ..COMMUNICATJONEQUIP,MENT .__~.__~~59!~_~,-__JOl _~~~QL ._~_.__~Q~.~_$2591.~_·SO!SO!U9~9.Q9~0 .1_~.~N E~EENSE-~~TJ_3970000 COMMUNICATION ~£~!E.~E.~.I_OR 1 ~.1,806t $0 $1,8§6l -~.$0 ~1Q.__.~~_~10i__~._._SO!L4030000 ------------T DEPN EXPENSE-ELECT 1 3970000 COMMUNICATION EQUIPMENT ~'~'$0 $21 $01 $1 $3 $01 $01 ~l.~~__~~~~~O!~oooo _~~M~OOffi~~_T ~~_~m ~E~_~I_Y~_~~__~I $~~_~L._~.Q2g9.QQ......_._<~-l_DEPNEXPENS!=-ELECT 1 3970000_,~_._.....~9~~UN1CAT10N EQUIPMENT "~__SO f··$2~373r $53 $645!$1831 $336 $1,0~_~1h..$7--,-"!=12l
4of5
'ROCKY MOUNTAINPOWER
Depreciation Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocatedin Thousands)
~~~~~:~i!"~~-~~~~~~~
~4030QQ.9-~~DEPNEXPENSE-ELECT J 3970000 i COMMUNICATIONEQUIPMENT !WYP j $1,1281 SO!SOl $O~$1,128j_.a-~SOl SO!SOlL4030Q~__._..._+2~~_EXPENSE-~~£"L_L2~FOOOO ~._~.__-1-£0MM\!!'!!.CATIONEQUIPME~~~$OI ~SO!S2~~__.._.,_m~~..._._~l--._SOl ~L4030000 .!DEPN EXPENSE-E~.9T I 3972000 --+._.~Q12~_~P..!Q..~Q~:!!!:~Er~n:,"__,,___.CA_._.L__.__..J!2t.__._._....".~9 .._..._.__~~..$0 $01 SOi ...__.-~~-._.__....!QJLiQ~OOOO ~_~"l DEPN ~~NSE-ELECT ,3972000 _._~~~OBILERADIO EQUIPMENT I IOU --1 $301 ~SO"SOl SOl $0 SO!$30j $01 $~
L40.3000.i!.-.==1J.gfN EXPENSE-ELECT ~.39??000 _"_.~...._._.._~.._f'"iE?~I.~~_!3:~.19-~~~_~liT__~_____t;R ~_~OLm $107,$0'$0 ~$O,$Oi $0L-~-Q~g~-_.DEPN EXPENSE-ELEC~__~~OOO i MOBILEHADIO.EQU!~.~~._..._.__.__SE ~S4 -$-6r-----$1!~.__...3l.1~"_""_j2._..._.~...._~~.2L~$01 so!4030000 I DEPN EXPENSE-ELECT j 3972000 I MOBILE RADIO EQUIPMENT ~____SG 1 $142 S2 $371 $11j S22 ~~$9!$11 SO
~030000_.~~~DEPN EXPENSE-ELECT i 3972000 ,~~~_~,<.•-!-~Q~LEJ3_~.19 EQlll!:~~~.I_.SO j _$38 $1 __-...i10!_~~.._.$31 ~~2l6 ~~.~_~~$2j.$O~SO!1~.4030000 _._~_~~~EPENSS:S.!-ECT I 3972000 1 ~Q!?i!:-EJ3.~!2.I.Q..~9.~..~!!~.I~.....__.....~........_._.._._.~._UTl ..."....._J.?1?$0 ......_..$6t~_.__$01 _,,~~~_$2151 $01 .-....~i.----~Q!i 4030000 DEPN EXPENSE-ELECT j 3972000 ~._~+MOBILE ~ADlO EQUIPMENT WA j $43 $0 SOl $431 SO $0 $01 $0 SO
C;,~,~~@-···_-=~---'.~~~~~~-~j-'i~;~@~:=====:=TI~·iEf-~~*6~·&J~~~J···,-~-----=~~-==~~~U·"1·_··~-,,~t1--_·__·-...·~§----~·}6r·------+--~~-_.._~-~~'-~=-'i~...~---~~t"--·~·~~
j 4030000 DEPN EXPENSE-ELECT j 3980000 I MISCELLANEOUSEQUIPMENT CA j $2 ~_sOl $01 $0 T _$01 $Oi SOlt~Q~ooo~_~~_,!DEPN EXPENSE-E~ECT j 3980000 _~_~_,J...M!§£ELLAN!"=OUSEQUIPMi=liI...__~_~N..-_+-_1!.?..--.----~~.-.2.it=---n--......!l"----.---_-~1t6_..__....~~~l2l-~
.40300~_.~.._....~_.J2.EPNEXP.f~..':'i~~~~ECT ...J-.-1~QQQQ.."~.__....-+.._~!§f.~l:~~.~Q.l}~~..~.9.ld!!:M~~"IOU ...+-._..._...~_$1 ...._.__"'_.19L..$~+~~~~~9 __.~O __~-_19L......-.-_..~j 40300QO DEPN EXPENSE-E~ECT !3980000 _~~gEL~~_EOUS EQUIPMENT OR!$57 $01 $57,$01 $0 SO SOl $Oi SO
j 4030000 DEPN EXPENSE-ELECT i 3980000 +MISCELLANEOUSEQUIPMENT SE 1 $0 $0 $01 SO!$0 $01 $O~$01 $0[~·~~~-~~~J-M~CaLANEOUSEQU~MENT -~=.~i ~oo --~~--~~-~-!-~-~~-~~~.$00 $0r4030000DEPNEXPENSE-ELECT !3980000 1 MISCELLANEOUSEQUIPMENT SO t $170 $4 $461 $131 $li_~S101 $01 $0'
j 4030000 DEPNEXPENSE-ELECT 1 3980000 i MISCELLANEOUSEQUIPMENT UT,S34 $0 $01 $01 $0 $34;SOl $01 $0~~I;~~~===¥o~~~~~t-~:f"ot~T··--·-·~~~g:E!££T..._..+-~QQQQ~...~-.--....-..~..-~.-~.l~~~,,~~§:"Q~M£~L~_,,,~._-~557~i~f----$13~·---'"<$154~~t-$44<,~"···~-$79:illi--·$2j1-,5t~t$3·1~~-""$1*_-·-~~1
4032000 DEPR-STEAM 1565131 j DEPR-PRODSTEAMNOTCLASSIFIED SG $110 $2.$28]$91 $171 $47 $7j $0]$0
4032000 Total I j ~~$110 $2 $28'$91 $17 $471 $7l $01 $0
U933000~"__~P_~'::IYD~Q..I 565133 _t ..!?Ep.B...-:_~~Qg_'i!::.g.~.Q..!.'i2.I_CLAS~~~ED _~~__~J..-.-j~~~-_~±~._-~~2~.-_-$23.Ql_...l~~___~1..~§+_--S1771 $11i $0
!4033000 DEPR-HYDRO 1 565133 DEPR-PROD HYDRO NOT CLASSIFIED SG-U 1 $677;$111 $1741 $54f -..$104 $290!$411 $31 SOi4033000Total!~!$3,5871 $57 $9251 $284~$554 $1,536 $218l $14~$0
L~~Q90 DEPR-OTHER j 565134 !DEPR+PROD OTH.f:R NOTCLA_~~!E.Q...._....~..§G I S201 $Ol.....!~L...~_._.._._.~__~~~._~..~.SO!$0
I 4034000 Total l;j $20 $01 $5;$2[$3 $9 $1;$ot $0
1 4035000 DEPR-TRANSM1SSION!565141 ~DEPR-TRANS ASSETS NOT CLASSIFIED SG!$301 $5 $781 $24:$4-61 $129 $181 $1 ~$0i4035000Total---~1 ~__>'_'__M~••-------~--r $301 $5 ------·--mr·---$24f $46 $129 ~--$11~----···$O
L4036000 DEPR-DISTRIBUTION 1 565161 !OEPR-D!ST ASSETS NOTCLASSIFIED CA!$19 $19 $Ol $01 SO!$0 $01 $01 $.Q!
i 4036000 DEPR-DIST~IBUTI~~5_1..§,!.._~_.-!--'-p..£P.£...:.Q!STASSE1SNOT.CLA.§~~__..IOU ~$~~.---.1Q __._~~_.$9!--.~-=:iili.-$01 $OiI4036000..DEP~gl§"I!3l~YI~565161 _.~~'"~~~.!3_=..g!STASSET~~-~2.I.f~?SIFIED OR -..f_.._..ll!.9 .__~-9 .__~1?.Q+.,~~j.Qi_._._!9L~.__.._~~._~$01 $01i4036000DEPR-D1STRIBUTION,565161 !DEPR-DIST ASSElS NOTCLASSIFIED UT 1 $272 $0 Sal $Oi SOl $272 SOi Sol $0
l 4036000 DEPR-DISTRIBUTION·565161 1 DEPR-DIST ASSETS NOTCLASSIFIED WA i $44 $0'$01 .~.~SOl $0 $01 $01 $oJr-40}~QQQ..-----.....6EPR-DI~"!RIB0T!r5~-m1·565161 ~~PR=DTS:fAssffi~NOTCIASSiFTED-------:=~==~-=~.$86 $Of--~-··$OJ ~_.'"--_.~~"~$0 ~__.._~.QJ....-J.~
[4036000 Total 1 ~$618 $19 $170 $44~$86 $272,$28j-$Or-SO!L..4037000 _.______i2fPR-GENE~~~,__.+--~5201 ._~....L..J2J~fR-G~NASSETSNOT CLASS1~~~_SG!$385 ...~~-~~~-__~~~-~5_~~$11 .._.._~Qj
1 4037000 Total 1 j !$385 $6 $99j $30i $59l $165 $23i $11 $01
4039999 DEPREXP-ELEC,OTH '565970 1 OEPRECIATION·JOINTOWNER BILLED-CREDIT SG ~-$202 ~$3 -$521 -$161 -S311 -$87 -$12j -S1 f $0,
4039999 Total l 1 l -$202 -$3 -$521 -$161 -$31 -$87 -$12i -$1 ~$0-
Grand Total 1 i $562,069 $13,214 $156,2381 $45,311!$80,256 $233,586 $31,9771 $1,4871 $0
50fS
ROCKY MOUNTAINPOWER
Amortization Expense (Actuals)
Twelve Months Ending -December2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~~~~
~040000 l AMORLTDTRMPLNT !3020000 ~FRANCHISES AND CONSENTS .~~__,,__j SG-U I $323 _m!~_~_~.,,~~~3i $26[$50 $1381 _~~~$1!$O
.4MOOOO J ~~UDmM~~~~__--~~N~~ffi~~A~-------------~~~2--~---~-~-Wj ~__~__.W W~MOOOO ~~_~OR~TRM~N_T~~l~~~~_.~~~Gffi~~ANT ]SG I $~6 _~_~101 $~I $1~,~~1 J3i __~
4040000 l ..~OR LTD TRM~!:LNT I 3031050 ----1..RWT -RCMS WORK TRACKING SO !$43 _$1!$121 $31 $6t .~_,J21 sor--SQJl~~OO __J~oo~~~~~I ~1~~_~£~~~~M~TS~IT~~_~W ~$10 ~__~~$11 __~!__~11 wi ~l 4~OOOO ~_AMO~~_~~__.!~~6M !D~T~BU~Q~~TOM~Q~.~_~~__~__~~~__~~__$1181 $~I ~9 ~~~~$11 ~
4040000 )AMORLTD TRM PLNT j 3031760 i RECORD CENTER MGMT SOFTWARE 1 SO 1 $2 SOt $1 $Ol $0 $1!~$Oi $0-3~0000 ---"~--._.-i~..~~gBl:.Ig TR~FLNI_,m,~"_~...J_}Q.~~Q..~~......__J__s::_~:?.I.9MER_~.fi\0CE SYSTEM ,,~__~_,.________~J-~-§j,862 ~_§.l?~0J.--~~.;..'!?5m_~~-.~364 __ls~~_$1S81~~_-.!QL lQ
4040000 "1 AMORLTD TRM PLNT ..1_~32040 -----~-J SAP ~~......l.....SO i $5,851 J1<~.Ql ,~!.....~2.0 __!i~.L-l_~28 $2,496~$3401 $16!$0
4040000 l AMOR LTO TRM PLNT T 3032270 i ENTERPRISE DATA WAREHOUSE I SO I $315 $7~$86 $241 $45 $1341 $18 $1,$O!~MOOOO L~oogD~~.~~~~_~~~~~~~TIOO~~~~~SITM ~w·~m _~1-~_~~__$10 ~~~!.~
40400 i AMORLTO TRM PLNTlD2)60 .J 2002 GRID NETl CO i MODJ'I,IN.L__.. ..__10 !_l1'l~._-..J!}L__.~6T $20 $61,~~_gJ
4040000 !AMORLTD TRM PLNT I 3032450 l MID OFFICEIMPROVEMENT PROJECT 1 so ~$5 $Ol _$1 _$Oi $1 $2]$01 SOl SOl
4040000 i AMORLTD TRM PLNT ~3032510 1 OPERATIONS MAPPING SYSTEM 1 SO !$9 SOl $2 $1i $1 $4l $0 ~_~~~J2L~.$0~m 40400.Qg ~~=~==t.~~-9.RLT.Q}.~~...~~C==-~?1.Q ..~.::==-J_....~l}BS~AfToNiClRcufTH!ST<5RYOfOPERATlON"'S'-'--l SO ~$80 .-$2T-...·-$2#-=-~_~~Pl-=~-·--"$34;i'~~--$O'
4040000 1.AMORLTD TRM PLNT l 3032600 !SINGLE PERSON SCHEDULING l SO !$313 $7!$85!$241 $441 $1341 $1S1 $1 t 1Qj,:~::-===±~~~~:~~~:==a-~·~~--~~..._.-h1~...--~1ill4040000]AMOR LTD TRM PLNT 1 3032730 i IMPROVEMENTS TO PLANT OWNEDBY JAMES RIV 1 SG ----+$707 $11 ~$182 $561 $109 $303f $43l $3t ~~t~~~~~;::EMlN~1~~±=...i~'~-$ii:$;~~:~~
4040000 !AMOR lTO_TRM PLNT j 3032780 _l BEAR RIVER-SETTLEMENTAGREEt-.1_ENT I SG 1 m $01 $1 $01 $1 $2r _..$01 $01 ~dMOO~~~O~IDffiM~_~_~m~~~AAru~~~~~~~M~'I!W~I'~-~ill---~--~-~~---~ffi R~_~_~AMO~TR~N~J_~I WEBSOF~ARE ~SO !~$121 ~46 $411 $76 $2291 .$~l $11 $0
4040000 I AMORLTD TRM PLNT I 3032900 1 IDAHOTRANSMISSION CUSTOMER-OWNEDASSETS SG $2551 $41 $66-'$20;$39 $1091 $16,$1j $0
4040000 ~AMORLTD TRM PLNT I 3032990 -4 PSDM -FILENETPSDOCUMENT MANAGEMENT (E !SO r $226 $51 $61 $17:$32 $96]$13,$11 $0
r-:t.Q..-:oooo __:~_=_T~~OR~TO I£3~E~T__I 3033090 ~STEAM P~NT L~I~GIBL~_~?SETS __.--r~SL--L__~2,650 ~_Jt~2T..~$6~--·-$2l2L ..~~~-$1-,1351 $161j $!Qj -$~-l
[4040000 tAMaRLTD TRM PLNT I 3033120 L RANGER EMS/SCADA SYSTEM --rsG !'"-sn $0]$6!$21 $3:--·$91 $1,$01 $0·I 4040000 ~__~i AMOR LTD TRM PLNT !3033120 l RANGER EMS/SCADA SYSTEf0 _.m_._._..1 SO 1 $3,886 $§§l--".$1,0561 $30ol..-_.-1.~"_..!~$2261_$111 _$~
I 4040000 -r AMORLTDTRMPLNT 1 ~Q.~3120 j RANGEREMS/SCADASYSTEM ~__....._.j~-!-----JE;--..-~-..~.91----$01 $O~$72 ._._.1QL $01 '_-=1=-.0__~
1 4040000 I AMORLTD TRM PLNT j 3033170 1 GTXVERSION 7 SOFTWARE ~CN ~$447 $11l $13~.$31~$331 $218!$171 $0 $01tii~~===H~g}t{~~~~~tHf---~1~~~~-------+~N:M~~~~]~ff~_ARl _~-----~-i~~~~%t---Hy~+[3==-~~;I -lliit-----i~~I:----~--Owr4040000IAMORLTDTRMPLNT13033300jSECID-CUST SECURE WEB LOGIN i CN----'$218 $51 $?_~_.$151 $16.$1061 $8.$O~$01!4040000 i AMOR LTD TRM PLNT l 3033310 j CSTwENERGY TRADING SYSTEM i SO 1 $1,539 $~f $418 $119l $21S1 $656~$90 $41 $0~~--I AMORU~~'~1=~n~_~_lc~-tom~~AA~s~ffiULI~~~_-~~-~~~-'~I---~--~~-$~-~~~I_=$~~_=_=~
......1040000 ~__.-l_AMOR LTD TRM PLNT !3033360 1 DSM REPORTING &TRACKING SOFTWARE 1 so j $245 $51 $67 $~$~$105r $141 $11 $04MOOOO~~LAMORLTOTRMPLNT _~3~0~~1 D~TR~U~ON~TANG~LES -~~~~~~~I ~I -W_-~-~~~~~~-m~!--~-~
4040000 j AMOR LTD TRM PLNT 1 3034900 1 MISC-MISCELLANEOUS cCT--CN j ~10 $Or-..~$1l $1 $5j ~$01 $0404000o-----·~-rAMORLTD ·TRM PLI\rr~----1303490~1 MISC -Misc-fCCANEOUS Ii~$1 $01 _·$6j--~·-~'·$Or-"-·"'-$0 SO!$1.$01 $0
1_±940000 J_AMOR LTD TRM PLNl_.__~.J._.)03490Q...*J_MISC -MISCEL~NEOUS ~._OR-----r-$2 ---"~.E=~.-$2 ~Ql_~."'_$0 _._..__~__.,=i9t_._...~_$01 SO
!4040000__~~L AMO~..bI!2TR10..PLNT.__. .j 3034900 _...._...._._._..__.1.2!.1_ISC -MISCELLANEOUS .--L_SE t $571 ~:t1.L.~~_lli .$41 $10 ...~.£.~.....!.4j SO!$0~!AMORhTD TRM PLNT !3034900 .--!.~MISC ~MISCELLANEOUS j SG I $5.~34~m.~~jm_.....!l!.442 $443~~3 __mmm~?~~~L_$3401 $221 $Q.~__.4040000 _.._.......l~t00R lTO-I}3~"E.h-"iI-_~._-+_~~~.__.L..~..!§~-=-f\;1ISCEll:..ANEOUS~~~_,,_~_------1.SO i $3~§_.-m._..~1--..-$99 ..._--.---g~L.---$52 ~J.~f?L .Ji£.~J..._~__~Q
~-4009.Q..-".----...j_f.~QB...~IP...If3M-~h.~-:I..-....J 3034900 --L MISC A MISCEL~NEOUS j UT __--L-_-113 $Oi $0 $Of__SO $131 _-lQl__$O~$0I40400001AMORLTDTRMPLNT130~900 1 MISC -MISCELLANEOUS I WYP i $68 SOl $0 $01 $68 $O~$01 $01 $0
I 4040000 J AMORLTD TRM PLNT I 3035320 1 HYDRO PLANT INTANGIBLES i SG ~$16 ~-$41 $1~$2 s7f $11 SO!$0r404Oi5Q()--"~·-·--l AMORLTD TRM PLNT .1:::]035_~}'Q.__=--===.~=~1 OATI-OASiSTNTERFA~--"'--·-·--~=..._!SO ~$48 --~··-·m~~~=-=J1~~-··-"-$7f·-~:=,~-~~ol __....JO
I 4040000 j AMORLTD TRM PLNT 1 3316000 ----1 STRUCTURES -LEASE IMPROVEMENTS j SGwP $2681 $4]$691 $21!-~U--$115t -~Jm6~$11 $1~__4040000 ____-l_~OR_~~J:B~Lt:Jl_..~l ~~16000 -~~---i STRU~TURES -LEASE IMPROVEMENTS "~j SG-U $131 ~.Oi..m...~__.mj2 $11__$2l $61 __.__...1.1 ~_$01 ~O
L19_1Q92L .__..--!~_t0QP LTO.TRM PLNT 13326000 j RESERVOIR,DAMS,WATERWAYS.LEASE HOLDS j SG-U!$201 sot $5 _.._........_S2!$3!$~.$1 SO!$0I4040000!AMORLTD TRM PLNT j 3901000 j LEASEHOLD IMPROVEMENTS-OFFICE STR !CA i $261 $26!$'0--$Oi $01 $01 SO!$0]$0~4040000 ~=AMQRL~~PLNT~.I 3901~~_.~1.LEASEHOLOIMPROVEMENT~OFACESTR ..I CN I $27~$71 $84 __~$211 __~fu ~111 ~~$m ~~~-~~~~~~~1~__~~~~~~~~j~!_~W!~-~-~~~l _W ~
4040000 1 AMOR LTD TRM PLNT i 3901000 !LEASEHOLD IMPROVEMENTSwOFFICE STR ~SO T $1,2W $29:$350 $991 $1821 $5491 $75 w-$QJ~1QQQQ....._......__.._..~...J.-AMOBJ:TO TR~PlNT__.~,..-L.~3!91000 .__......._1..LEASEHOLD IMPROVEMENT~wOFf!QE~T.B......._._.__.~_._..._.+_~I__~jQ~__."-1QL__~$0)SO!~~-----J AMOR LTDTRM PLNT.!3901000 !.LEAS~tl..2.~Q..~~PB.9VEMENTS-OFfICE STR t WA ~__.J163 ......._i91 ......._~_$0 ~$1631 $01--...$OL ~L $01 $0·t 4040000 ~-----l-AMOR LTD TRM PLNT ----t-3901000 I LEASEHOLD IMPROVEMENTSwOFFICE STR I WYP 1 ~.$Of $0 $01 $398l $01 $Oi $01 ~O
.~40000 __.._.._~_L~10.oR LTD TR~J:~lJiI<_~1_1~9J..Q.QQ.._.__.._._._""~~_.!-EASEHO~!?_.~~~!3PV~~NTS~OFFICE STR ,~_~j WYU._._..L....~__.~.~~~.....1Ql_~SO!$01 $01 $O!
1of2
;ROCKY MOUNTAIN'POWER
Amortization Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~.~~
4049000 i AMRLTDTRMPLNT-OTH ,566970 i AMORTIZATIONJOBILLCREDIT !SG j -$244 -$4i -$63 -$19i -$38 -$105!-$15 -$1i $oi=~~~~.~4061000 Total i j j j j $5,524 $88!$1424 $437i $853 $2365'$336,$211 $0
~_...._----L-~BT PRP,LOSS/RGS"T !566906 ~!Naughton U3 Reg Asset Amortization __.~__.._j UT !$4021 SO!$0 SO!$0 $4021 $0 SO!SO!
._~070000_.__.._...l_'-:'~BI_.!:'3E:J:Q~~f3GSI-.__J~66906 _..~.~_.~....~._..J~.~~"~on U3_~~_~~..!.!<_f!1.9rtization ----.----.....-...L W..(f~._._.._L.__$j~__tQL--,-..Jg M ..__,..~Q!_.J.!92 SO!$0j ~m_.~__~Qj
4070000 Total j !j j i $507,$01 $0 $O!$105 $4021 $0 $01 SOl
4073000 I REGULATORYDEBITS !367?53 LOtherRevA~Commercial-Deferral ~"j OTHER i $1\SO!$0 SO!...$0 $01 $0 $O!$11
~:~c:=~:;rnI--====-t~:H-~~-~~I -~
~73qOO 'REGULATORYDEBITS 1 367853 j Other Rev Ad)-l~!on -Deferral ~~l:!£'3 !$01 $0,$0 $Oi SO!$Ol $0 ~~$01._~.92gQQ~_..__I REQ1!~I9X~..Y.DEB~T.§.w~_~.§?95l.-__~.CQ!.~Rev J\91:StlH~.!:.lgt1t -Deferral ..._...._...~-....QI!jER !~~_J.Q.J.-....."'_~.-~~~$0,$01 $01 ~._...__._.1Q1
4073000 Total i j j l !S1T----···$O~$0 $Oi $0 $Oj $0 SOt $11
Grand Total 1 l ~$50,382 $991[$13,748 $4,058]$7,708 $22,3741 $2,902 $151 \-$1 5481
2of2
ROCKY MOUNTAINPOWER
...."',.'f.·~I',/i-':;:lON Of-r='AC~i--jC
Taxes Other Than Income (Actuals)
Twelve Months Ending -December2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~O~P ~~H~~----:+~~:~g:~g:+-+~~~-----H~~I~"u~~~~~---------M§-~~-$~:.$~~I --$1~~!----$~~i'---~~,-~~'~QQQ~_"__~~~QI!jJ~C-U o~--584"1()T----~-~~~-!..(;~em~entROya~nes-~~~~~_~_l SO '--~-$9~6 "---$26~t ---$"i554 .._-~----$i24t--S1:329T-"--$4-:60~~-~1~i~==-~~--$~0
~_.-~f-+~=-~credii------~~--~--$4,~~~i!-$2,2~~!-$6.~--~$9~-·~
4081000 Total j j 1 i ~$2,357 ~$52j ~$641 -$182f -$3331 -$1 005,-$137 ~$6 $01
-~~~~6%_..~m"·"_~_·~~::g:~~fV~~~~-"·-1~~~66~--·-~'~-~~-:~~~;~:~T~~_,"_".~_~~_~__~..~~m ._"._..__~m.._;~:~:1'!-~=:"$2'i~;!_~3~~~~~~~l $1~_§jt~6;~~m~~~~;m._-$3'i~1 _~_.~
4081500Total j j 1 1 $118,192 $2,6181 $32,1221 $91111 $16722l $50419 $6876i $325'$0I~~__J~~~~~~~_~_~~~~&~~~~~~~~~~~_~~!W!l -~~--~~-~~
,4081800~~__-l"FRANCHISETAXES L.2Z.?..Q.QQ._...__"w."_._~._£f3ANCHISE &OCCUPATION TAXES 1 OR $2?,mt"--_U~u--~QL~..J~~~~~r $O~$0 $0 _.sal "~.~....J.Q
1 4081800 !FRANCHISETAXES ---.l..2?3?QQL...+__.fRANCHISE &OCCUPATION TAXES i UT ,$218.__$01_____$01 SO!$01 $2181 $O~so!$0f-:~¥-=--f{:~~---tJ::g~:~~~ggg~:~~:~~li---l~J,_~J,8i~=~~~~t~t~~==:::1~l---=---1~1 _...._,--~
4081800Total ~i '$30204 $1241 $26,908 $1~$1,8371 $2181 $Oj $0 $0
~~08199~~.~~CTAXES-OTHER_5~__~~PUBUCUTIUTYTAX ~SO~$11~78 $259 _~a1~_~90rn S1~52 S~~_---~~$32 ~~Q
~!~---~~WE~~---~~~OO~ffi~~O~~~~~~--~~-~~~~~~_~~_~__~.--~f ~4081990 ~MISC TAXES -OTHER ~_~_u__~-+-NAVAJOBUSINESS ACTIVITY TA0 ...__!UT!$1_$01 $01 $01 SOi $1j "_~_~.QJ~_$01 $0:~:~-=-L~~~~~:;T;%E~~6;~EVEN~I=-~fol ~--.-..~i§t"-·---~-~-~'~
r4081990"1 MISC TAXES -OTHER I.583266 __1 IDAHO KILOWATT HOUR TAX I SE I $31 ,.wr ~$21 $5]$131 _.$21 $0;$0~~~~~~-+-~:~g~~~~6~~i~;:H~~~~i ~I $~~~$~~l ~~!~--'--'~i --~6=;~;;~_1~~~:~~~~~~:==-~~4081990 Total !1 1 1 1"-----$14,8441 $2941 $4,5771 $1,109~$2073 $5934r .$817[$41j $0
GrandTotal f j I 1 $160,883 $4,100!$62,9661 $100391 $20299 $55,5651 $7,555;$3591 $0
1of1
ROCKY MOUNTAIN
POWER
Schedule M (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
r··~~~~--=r~~t~·_-_··-·~·-···-···-·~::_r~:~oiFoieliiI1TaxCi~~-$1~~_-=-_:~--:;_-1-$~+---~~l l~r-:~
r'~g~~~~-=+-~;~~.--..-.~.....,,-~-==>:t:~:~ii~:~~~~~I~i~~~;Jt Add"~~~===-=f+~~.-~-+~:.~~,*-=-~,__i;:";~+;~~~~:4~~_''''_'_.-'''':;_-+''''"'.''_~'_''~_''''~i SCHMAPTotar"':1 _-$22681 -$31j -$540~~$172t ~$410'~$9631 -$147,-$9~MAT !105100 _..__._.•__._t~aIiZedLabOrCosts ..~~~__>--._.$8,840l-_,j~§L ._~~$681!.._t"!-,.?ilL_.~__$3,77!+--$514!.~~~--~~r--<_._--~9.a~~I-+~...__.~2..o.~Depreciation _.+SCHMDE.XP._,......,,_-!~1!2Qn $15,225\$180,g!?~52,2051 $92,4681 $269,1~36,843!$1.J1~$0 $oj
!SCHMAT ,105121 PMIBook DeprecIation TSE $19,4241 $~$4,7761 $1,4761 $3,322\S8,249l $1,228~$71 $0 SOlESCH~05122_~..RepairD~J:!0!.0_n .~.._._SG ~-~--~~--~~~~-~~----_.~~.21---..-...SO!SO!$01_._._..._......J.Q.L-$0 $0 .~1.%l~·~~~~~~~~·-·---~-~~~-~~J_<0_9L:_I3~~~_n_~__~c i $4~~J~--$i~$2.~~:$4.~t $20.22~~::1 ~
~~~~~::~~--~~~~------_·---~~D------~~~---·~~-~$J~~-~-~~-_.....~~-Jm :~-----;
!SCHMAT --1....105142 -!Avoided Costs ~---~----~--'-~p'------_..-l----$52~721T $1,077;$13,8191 $3,9mt·--$7]3~-=-~--$23,~$3,051 $151 --'-'--$ot-'-~-~-$O'
i~SCHMAT i 10511:5__~~j AcqUlsitlonAdjustment!\mort ~SG I'.__~__~_!_~_.__~~_~_"_191 ~g!~l__~..._...!Q~~~$0 $oj'~CHMAT I 10515_6 CaPita.hZ.~tl?!!..9fTe21Ener9Y..........~~i3~.j _~'~~$01 $0.~$0 $0 $01
jSCHMAT i-105147 _~1031 Like Kind Exchange SO ~__-.J $01 $Oi __~~$01 __sor--wt-$0 $01~~~~~.~~__~~---l;L~~~~~~~tlo_n~__~-+~-=~lL-~1c---1L~¥o----¥ot---~
!SCHMAT l 105170 Coal Mine Recedmg Face(Ext~~t SE !1 ~SO'SO.~$0:...........SOl $0.$0 SO!$01~SCHMAT l 105180 _~~_RtsBlundeIIGeothmlBkDepr~._i..§.Q..~_---!O!_~_S_O........:__~__~_~"_~SO!$0 $01 ~~L..§...~!:!.~fl.l==+J2gC§._..Coal Mme Develo'p.!!!.~~30%Amo.L ~4.~SE !J.Qt...__..~~_~S~_....3~$0 $O!_~!SCHMAT 105470 Book GalnlLosson Land Sales !GPS i ~SO!$0,$01 SOl _$0'$0,$0 $oj $Oi~~~l~~m ~~~~~~~gCO~LOlliffi I $~-~~__~~~~_~~~__m~n__~_~
~l.........~.~~__....._,,~~~CostDepletion ._"~j SE .~~.041tl-~--~_S321 $5021 S1_~~.~M~--_.-_.l?~~-----lli.------.~-~.~~Q.j~--~~~~-.!Qj!SCHMAT l 110105 I SRC Book DepletionstepupbasIsadl ==tSG -+~_$0.SO!SOl SO $0;~SO!$01 $01~~~1~~__~k~~~~.-----~---4-~--~--~----~---M---~-~0---~
!SCHMAT I 120105 ~WlllowWmdAccount Receivable YY_A~...._~.~.__._~~~S~OL SO!_j21__~_~_.._~SOl $O!~__*g ..~~!SCHMAT 1 120205 Trapper Mlnlnq StockBasIs J OTHER ~~_SO!so!SOi $OL SO.$0:SO!$0 ~I.SCHMAT !145030 -L..QlstributronO&MAmortofWriteoff ~'_SNPD ~~__.~~~~~r~.__~-----j~~$01 ..!~1=---.-Sol._~~-.SO!_~.~_!gf_-~--$01
SCHMAT_..+.2050~.._~j E..Ml-Fuel CostAdlustn:!ent SE __.___'t.__SO!$0;$0 ~.~__~Ql ...SO;$01 ~,YQL....~__.~~ol
SCHMAT 1 205100 T Coal Pile InventoryMustment=SE -$8,0771"-$126i ~S1,986!-$~-$1,381 -$3,430l -$5111 -$291 $01 s01~~~'~:'~~-=-+_~==-:~I ~rSCHMAT ~0100 J:i~pajdTaxes~ORpuc j OR =+=_+.$01 $Oi SOl so $Ol $01 SO!$01 solr=~CHMAT-_.+~~----~~"t-~1~L!!:~l-:!ealthBenefit -~+-~._~-~--~~-1 +_o>._.__.__~....._.~._~._.__~_S9 ~---_-$...~+---_~'_,..~-_.-~-'~-----<..~9~~g~~f-"-l--;~~~;g ---:-.._-~:~:~:;~~::~T:UUCC -~~TU -'--"'~--i------L,~~l ~~I ··1§t---·-i§~---"-i61 i6i i~1 :.--_._.....-i=-~61
~g~~~_I.;~.6·~~-==-==3J,;~~;:~:~~----··_------+-~---~--4--~~~:~~---~~.---..:F·~==-=~
SCHMAT j 210200 I Prepaid Taxes-property taxes II GPS I -$3,793j ~_484l -$1,031j -$292 -$537 -$1,6181 -$2211 -$10!_SOli -1Qj§.CHM~.220100 ~BadDebts Allowaryce ~Cash Basis ~_.BADDEBT -$3,421 .-s1401.-$1,523i __-$4~~_~_~-:!1~_~~....~~--=-$9661 ~_~SOi ,...$0 .~_~SCHM_~.~J.....l?9.1!.2.........._...~Tran~ition Team Costs-UT"j UT .._~__,_~$01 .$f?.J--.-..----~$01 SOi ~Q""__.$<?L-~
SCHMAT j .320115 ._j Mise-Reg Assets/Reg Liab-Total ~__--LOTHER j $01 ~~SO $O~SO!$0 SO!SO;J~8:~~_~;~;_.__..__...:.---~~~~;r~~;~$:~~~i;;~~~-'-~--~----·...-....i..-~"---·...--~-=--=-----~~~~i -·~l_~
SCHMAT I 320220 I Glenrock Excluding Rec1amatlon~UT rate 0 !_UT __-l"Sal $Oi SOl $0 $Oi $Oi $0 sol'~
.SCHMAT ------+.3202~......LfAS87/88Writeoff-UTrateo~._.__=t-YI------...--~-..__~_~1._m_~_.>__~~__m~...J..~+...----.i9'--.-...-...-$0;$01 $01.-.!Q.L__..._..._.~~~-·--i-~~~~~·_·_··········"······-··~~ES~!*!~-~~~%c-DePoSrt"---Ii-~------~]~}~t-_·_~--·-~6r·--..·~-tb -_.-.-._~.-.:~1 {§t--~6t--._--~--~-~iSCH~T i 415120 __~__.....Def.R~~t~Foote Creek Contract ~~~--,"L=---i~-~~--~.-----~.-...-~~.__~~-~~~~~---.+-_~~----.!Q{3>..CHMAT _.__1._i!.530Q....._.__.._.._._..._.~..__Environmental Cleanup Accrua~....~--J~--~-~---..'__...-J_~.SOi ~O ~__S_Ot .._~.._~Ql...-!~._$0
1
SOl'~
SCHMAT ~415301 Environmental Costs WA ;WA $155 ~~_$01 $155.$Oi $01 SOl $0.$0.SOl
l-fCH~T j 415500_......~____ChollaPltTransactCosts~APSAmort .t-SGCT .j'_$'.'~_$18j $2901 $89 $174 _$482;$681 $O.~~
hSCHMAT .~510__"._.~._.~.__,WAD~llowed_~~_~'{Yrite-:£.f:!.-....j._WA..__~......__~_~?2 ..~.'"$~$01 ...J;-¥,....._..._._._..~9 ...--~-.a $01 _.~$O S0L.....-....--~
!SCHMAT i 415555 ,WY PCAM DefNetPower Costs --.-L..WYP.~_~._$01 SO~_~$0 $01 SO'$0 $0 $Oi
1of 7
ROCKY MOUNTAIN
POWER
Schedule M (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
I SCHMAT i 415806 10RTOGridWest NfR -------LIDU i $0 $Oj $0 $0 $0~~~~~~~~a _:~~===~~---~--:~~~--~!SCHMAT ~J-.415850 UNRECOVERED PLANT-POWERDALE 1 SG !I sol $01 $0 $0 $0 $oj~·-SCHM!.-]~_4,,=4I~~-'--···.Powerdale_Deco~m~ss~on~ng RegAsset -ID XJQ[==~~~=-===~T~_...$191 ~--$'6f~~~iQ =-"--.$0 $~-.!Q--m_--!Ql
~HMAT 1 415853 Powerdale De<X?mmlsslomng R~Asset -OR I O~-~~--l-.-$Oi $0)$0 $0 $0 $0,Ll0~1=~.=i~f~-'------r--=~~n;:::~~eg~~-$=i-==~~~:.~--l
!SC~MAT j 415856 1 Powerdale OecommlSSlon~Ji.!3.~Asset -WY i WYP Mumm !I $~$01 $0 $0 $0 $01~I~~:f~ro;:;:=S ~_L=§~f----¥ut--~~::$~~~!SCHMAT j 415859 WY -Deferred Advertl~~t19Costs 1 WYP 1 $01 $0)$0 $0 $0 SOl
r1~i~~:;l ..=.----~·~::~~~~.~~.Feed-in.Tariff "__~_--==~4·'"~~ia~-··=:--·--···--""'·l==~.~=~~'-*'-"~~'~-'~1'--'-~-"i~~~$1~~~~CH~~~415868 ReqAsset -UT-Solar IncentIveProgram .=t:OTHER .$867 $Oi SOL $0 $0 $0 $867 ,121
·-tg~-7·~_~~;;l.~=~~~---_·--"6:~:~:~~:~=-:~~~;;~--..~.---==-=~=~:.==t-=.._.-~----·--~~··-----1~-~--'~~~~i~Jill
SCHMAT :415872 Deferred ExcessNet Power Costs -WY 08 OTHER r $01 $0)$0 $0 $0 $0 ~
~~H-:~~:~~.-~:~:~~::~:=~:::~:~s~~S_-~AHYd -._--6T~-E-R'---'-----'--+~~'--~{~----'-i~:$9i~~g ~~~._~~---~-~
e--.SCHMAT \415880 ···~------~t~·DeferredUT Independent EvaluatTOnFee-~-----UT-~~-~--~-'"~-~-SOl --JQl $0 $0 $0 $0 ~
~I----L-41588_1__~__~"l~?fRenewableEnergyCredit-UT _'-_..__.QI!::!E!3.....$2,737 ..-.1Ql ...~~__.$0 $0 $2,737 __~__SOl~~4:.l?~~~~_~_.~OeferralofRene~!?LeEn~rgyCredit-WY J2I!j.~~__~_.__._._.._.__~_.:§'1~~?~.$01 $O~$0 *0 -$1,933 $01
SCHMAT 1 415890 10 MEHC2006 Transistion Costs IOU I $01 $0)$0 $0 $0 $01~.£tJ_~.415891 WY~2006TransitionSe'y!"ranceCoSi:s ..\f'{Y£....~~__-~------.19.L SO $0 SOl $0 _~¥Q1
SCHMAT 1 415893 OR -MEHC Transition Service Costs rOTHER j $913 $01 $O~$0 $0 $0:$913 $01SCHMAT'j 415895 OR RCACSept=Oec 07 deferred ._..·~OO-·-··_·--···----~--r--·~---·~$9 .SOl -$9)$0 $0 sot $0 ~
~t!.MAT~_~?896_~•__YVA-Ch~113-!~SPlantRevenueRequirement -"C:WA=.~~i $~~~.__...1<M---_.-_..~$3,000 $0 $01 $0 $OJ~CHMAT _........i__41589?._."".RegAsset MSHCTransition ServiceCosts ...~_...+,~..__~_..~~..±5 _.$45j $0\$0 $0 $0 SOliSCHMAT!415898 _i Deferred CoalCosts-NaughtonCon""et tSE .t $1,376 $211 $338,$105 a35 $5 $$0 $0'
J~.~_g~R S8 408 R~29~_~________..QIHE~~._~...=+'"_~~$QL....$0 $0 $0 __~.1Qll415911ContraReoAsset-NauQhton Unit$3 -CA CA $01 $Oi $0 $0 $0 SOl
SCHMAT .i 415912 ContraRegAsset-Naughtonunit#3-0R--·-l~·_··---.~--$[045--$01 ~$0 $0 $2,045 $01
29JjMAT ----l...~2.IL_ContraR~Asset-NaughtonUnit#3-WA ~lI::!~f3~--~.~.~~-t--$629 _~__~$0 $0 $629 ~
~_ft:i..~.61 l 415914 RegAsset -_U~-NaughtonU3Costs _...~___.~.~n::~_,~,~~","..._-+-..__~-"Q:!j~__$0 $0)$0 $0 -$3,0 $0 ~
SCHMAT I 415915_RegAsset -WY -Naughton U3 Costs tWYP '-$1,113 $01 $O~$0 -$1,113 $0 $0:
.SCHM~j ~1QO Deferred Regula~~nse _,,__.!Q~_~_~_~_~.~_.-I ~$O~$0 $0 $0 ~SCHMA~DelelIed CoatCost-Arch .~_$0'$0;$0 $0 ---.!Q .~..!9~
SCHMAT !4252q5 1 Mlsc OefOr-Proppam~ageRepaIrs SO SOl $0)$0 $0 $01 $0 $0 $01SCH~i 425215 tleamedJo!nlusepoleConlaetRevenu --';;~--==t~--~-~--=:§~__--$26Q;-$61 -$102 -$4 -$$0 $0 $~~SCH~-j 425250 TGSBuyout-S~_~__---115 _$01 $4'$1 $2 $0 $Q---1Qj
!SCHMAT 425260 j LakeviewBuyout-SG SG SO!$0:$0 $0 $0 $0 $O!~-"-J~?~----JosephSettlement-SG _._-==t=~Q._---------.$137 $21 $35 $11 $21 $$1 $0 $Ol
.SCHMAT ...~~~~~8PAConservatlo[1R~~9redit 2G ".._......SO!$0.-~c----_.$0 $0 ~$0 !2l
1 SCHMAT j 425360 HermistonSwap SG $172 $3J $44;$14 $26 $$$1 $01 SO!..?CHMA1~__.~25380 Idaho~C~stomer8alancmgAceount _OTHEF3........c--__.$1,038.$Oi "~_.~_.1.C!l"$0 $0 $0 _$1,038 $9J.~~~----~~~~-~--~-~--~~-~-~~~~~~~SCHMAT J 430111 ReoAsset -$8 1149 BalanceReclass OTHER SO!$Ol $0 $0 SO $0 SOl
~CHMAT \430112 ~~__..,ReoAsset -Other-Balance Reclass .___OTHER ~~$0 $0 $0 $0 $0
SCHMAT 1430113 1 RegAsset-O_efNPCBaIClnceReclass ...._..._OTHER_'n=~=~~SOt $0 $0 $0 $0 $gj
SCHMAT 1 505115 1 Sales &UseTax Accrual I SO ~SQ:$0 $0 $0 $0 $0
2 of 7
.,.ROCKY MOUNTAIN~~~~,
Schedule M (Actuals)
Twelve Months Ending ~December2012
Allocation Method -Factor2010 Protocol
(Allocated inThousands)
I SCHMAT '-605301 =1 ~~~~Ulat~I ~~UJU -L $2~iliL $4~~:$5~~~1 $1.~~'~$1.~~1 -$;I----~~:l-=i~===-+iF=n:~::,:::.:,.~:~mat=====±~~~~I ~~~~~~~SCHMAT -+,~610005 Sec 17494-98799-00RAR ~~n_!SO j "_+-_SOl $O!$01 $01 $01 $01 $01 $0 $0;~~f~:t4F~roE;~~~~-~el=::a~~~~~I===*-3-===1*-~~~~~l 610135 I SB1149 Costs OR OTHER _n i OTHER j -L $Ol $01 $0 $01"$01 SOl $0 $0 $0
I £~:~•~
SCHMAT ,610146 ORReg AssetllJabtlilyConsolidat,""__=±OR 1=$0 $01 ~~~_--.--£O SOl $0'$0 $o!SOl~:~~~~:---====-~:~_~~~~--~-->---"W--~--~1§t-·~".-&_.~__._."__~L__~_._~~.__.~~~!~
SCHMAT l 705210 Property Insurance SO 1 SO!$01 $0 $0 $Ol $O~$0 SOl $0
SCHMAT =1__21.25230 ~__..__._~~aseReduetjOn:.~~_~.~:_._._~...__._~=t._,Y'{_A ~_._.-+____$01 $Or $0 ...~!Q ..._.-.!91__.._m .1Ql ..19._SOl $0
1~05231 westValley LeaseReduction-OR -==tOR __I __$0,~~$0 $0'$0'$0 ---!O~
SCHMAT -i 7,05232 WestValley Lease Redu0ion :S:A-."_CA I $0 $O~$0 $0 $0 $0 $0 SOlL~~::~:=~~-====.-==-~~~~:--ro -~~~~_~~
I SCHMAT I 705235 WestValley Lease Reduction -UT .UT $0 SO!$0 $0 $0'
L:SCHMAT _~+-.705?,~~~!:E!!veR~12!:..~yJ:'!.£9!3~D]~__".CA ~_$384 $3 $0 ,_-1~
SCHMAT 1 705250 A&G Credit-WA WA $0 $Qjj•q~
i SCHMAT !705254 .~_1 A&G Credit~WY WYP $0
!SCHMAT I 705260 I March2006TransitionPlan costs-WA WA $0 $0 $0r-SCHMAf i 70~261 ..._..I Reg L~~b~!j.!Y..=-_~~l.£.!-9f..~~~.PJ.~-~!gy-_~OTHER $0 $0 $0
!SCHMAT ,705262 ~egLlablhty-Sale of REC's-ID OTHER $0 $0 $0ISCHMAT_~~_~263_~~~~~~~__.Reg Liability-Sale of REC's-WA .~__~.__~~~Q.THER m ~$0 $0,$0 $0 -$2,804~MAT 1 705265 Reg Uab -OR Energy Conservation Charge OR $0 $Oi SO $0
1 SCHMAT···.._·t~j05301 Reg Liability-OR2010 Protocol Oef OR -$2,210 $01 -$2,L $0 $0 $0
!SCHMAT --1 705305 Reg LiabiUty-CA Gain on SaleofAsset CA $0 $0b"f..8~~=J.=:?§§~--~iabi!ity-SaleofRe;;;;~er.9Y.=====__==_-~-·~--·----------=S2-1·:S-11 ..__..~$0 ~$21,511
!SCHMAT 1_705337 Regulatory Liability-Sale of Renewable OTHER $0 $0~SCHMAT j Z95400 Reg Liability-OR Injuries &D~rnagesRe .IF -$801 -$8 $0 $0 ~UCHM~"I...-__.j.7Q?420 Reg Li~EJ!l!Y:.CA GHG AI~~DceRevenue HER $2,434 $0 $2,434 SO!~AT 1 705451 ReQ Liability-ORProperty Insurance Re IF -$6,079 -$6,0 $0 $0 $01
LSCHM~_705453 ~__~~l:$~-=JQ.fropertyInsura!!.c;:eRe_...J $114 $0 $1 $0..........1Ql
~f...1-j.M~~05455 Reg Llabllity-WYProperty Insurance Re (P $350 .$350 $0 $01
SCHMAT '705500 Req Liability-PowerdaleDecommissionin 1 -$361 $0 $0.-$361 ~..Q ~
SCHMAT .,j•...2Q.~600~._RegUability -OR 2012GRC Giveba05 ._HER $17,000 SOl $O~$0 ~-!Qc---~~$01 $01 $0 $17,090 SO!
f-.~gJ::!~~LN.__.J 715050 MicrosoftSoftwareLicense Liability._.~......SOl $m $0 $0 $01 SO!$0 $0 $Oj
SCHMAT J 715100 MCI FOG Wire Lease (P .$0 $Oi $O!$0 $0 $Oi
SCHMAT j 715105 MCI FOGWire Lease -$1 SO $0,$0,$0 $0 $Oi~~~~:--~~cp~::~r~~-~~its -~-------~:.----HER -$670 --..-~1~~=~~·_--t~----.._..--·-·-l~~6 '~----~
SCHMAT ]720200 Deferred C~Plan Benefrts-PPL $0 $Oi $O~$0 ~@t.,SOl~~i0300 ·_._.._._.__._,~!J3_etire~ed7PreP:;df-..$34 ----ss===~--==~-.-.~--=-~~~-=--===~===-~
I SCHMAT l 720400 I Surr!.Exec.Retirement Plan (SERP)$0 $Oi $0 $0 $01 ~.$0 $0'$0'
3 of7
~ROCKY MOUNTAIN
POWER
Schedule M (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(AllocatedinThousands)
~~Utah $'Idaho $iFERCOther ~~Nutll ~~
SCHM~I ~oooo --t-~~~-~--~_·t-~-~----~---I j --~-------~---~:&:~:~tJg:;~;.--=---±-~1L-~~~~~~~~i 910910 ;~IBndgerSection471Adi -+~i I $01 $0,$0 $0 $0 ~SCHMAT.j 920110 .~,<.__,~fMIYJJ:'Extr~ctionTax _~,._-=t_.§.L ...._.._._...__...__.:..._$1,339 $21L ~$102 $229 $5 $_~_.._.12J
SCHMAT Total'j!$817 523i $18,929j $208,3561 $66,640 $110,585 $328,2 $44,~$2,0 $38143 $01
SCHMDP j 105127 BookDepreciation Allocated to Medicare SCHMDEXP!-$49 -S11 -$14~-$4 -$7 -$-$31 $0 $0 $01~~~g:-::-:~~~:~_~~~~:'~~;'~~ION-DEDUCTI~i*=--=---t--~~:~,$~~$~~~~
SCHMDP 1 120100 Preferred Dividend -PPL ,SNP _~_.....__I $381 $8)$1001 .$29 $54 $1671 ----~?Z.L..~--$1 $01 $0'~~--~I~
SCHMDP 30b100 AmortofProjects-Klamath Englneenng !DGP..,SOl SOi $0 $0 SOl SOi $0,$0 SOl
~__I
SCHMDP l 920105 PMI Tax Exempt Interest Income I SE _~SQL $01 $0 $0 $0'$Oi $0 SOl ~
SCHMDP Total!!-$185 -$81 ...$66~-$16 -$12 -$75j -$8\$0 $0 $Oj~~DC-E9'!!!L ,~,;,,$0,$0;$~~$0'~01 $Oi ~~"~_,l 105101 Capitaliz~~~~LaborCost for Powertax lnpu SO _i $863 $191~_$235~$67 $122 S368 $50i $21 $0;$Oi~~CHMJ2J__~.?~__,~_~air Q~uctjon ~__,,,~~~+,~.__,,_..,,~~,._~_..L-.1L~£_.._.-J1JDl--~~~~-_-!~1Q?~,-~--~~~-.?~42.'U--.-._--j~!?_~§U----.~-,--$~I -.=N-----$Qj~!1ffiU5 ~~~;~~,~a~~!~OOU V~~~~~__W~~_~}~~~s~m~~~.~~L ..lJ~t_~:~reciatj~n.~~_~~~_~_..m_m.~~_.~__,._~$18,383 S2:~__~~~;~.$1,3~~$3,1;~$7,8~~i..~.__~:~~_;~l_m,_m~_.~~~~;~~~.;j
~~~g{.-..._'t-~~~~------,-~;~~~~Zed ~~~.---~---_.._._.~--._.~"-·----~--·i--~1~---·~---{*~'"·_·----$2~i -~-~--.~~~~$1~~~~i i~~i~--·--·-··-~l
~~~g~~~~~~-~_-¥o~
SCHMDT L 105143 _BaSISlntanqible Difference =±~_~l S888 S20l.S241j $68 $126 $3791 ~S2 $0 SO!
~~i~~.~~_~=~~H:--·-~----~-··"~Tet;~~f?:~~c~~eWon:I?W--~~=':.=~~===~+~~~=-=~~~~===~~·----+-.,--.,.-----·~-~~~.~===-.-~l~=-~--~.~--~--~._--1§~._-~--~~
SCHMDT 1 105149 Mine Safety Sec.179EElection -PMI SE _~.$01 SOl $0 $0 SO!SO:~$0 $0 ~
~~~f~~~::t--~z.:~~~_===.~_~~~~~~~s_.~~~$5'~l=-~~r-~~~'~~MDT ~100170 CoalMine Recedlnq Face (ExtenSion)!SE ---t-$1,899 $301 S4671 $144 S325,$8071 $120:$7 SO $01
~~~~~;_'~Ht*-"'-'--'·_~·--~~~~~T~;i~~~~~~~:.==:~==-~~~T~~~~_~~~=.=~--~~"'-$~~~-$1,~t_..-=~!_?~~i~t-::.~~~$·r~~===~-$2~~~~-=-~"'$l~i t==~~==~=~~~~-·...-~
SCHMDT i 100181 Stm Rts BlundellGeothermalTaxDepr !SG ---+'~SOi $0 SO!~$Oi $0 $0 $01
~~10518L~_,~_~_~~_~llowance 3115 -----..L-~_.--_.m~~m~..._i-~---...----~~~~$-Ot,,......,'S_O~.----.~C-m.----.-1Q _~.~.Qj---.-..._-,-j9+..-..-..-..,,~--.~----~t---.--.-.--------*~-{~~~:~~~~~:~~---~-~--~~~------~.:~-~.~-~--~~~-:~~~..~-~~J2.T~~J_-.1052222.----......--m--ChollaSHL-NOPA(Lease Amortization)---=tf'SG _..~I .__~~_$21 ,__,,,$30~----_-.--$9 S18 -~.-----~-..._..--~Ir._!.,.,......._$01~W__.".--~-.-...!~
e--.§CHMDT.j 105470 Book.~inlLq.ssonLandS~,__._.__._.._~_,_,__~~..$1,064 $241 S289j__._.~...11~.Q'r-.~~§~'._$62i -~-.$01 $01
SCHMDT L 110200"Depletion~TaxPercentaQeDeduction ~~~_$3,780 $591 $9291 $287 $646 S1,605!$239t $14 $0 $0
~~~,m._+*~~_~_~~~~~~e~:~i~a~~cti~~~=.===--==.=-~~~--",~=.~=--=:~~...=-=_.,~__$168 --W====f~-~~--.~~==--=~~~~--·-~~I·---·-··_-·~+-~'_·_+-~-~.----1§i
SCHMDT J 145030 ~tnbutlonO&MAmort ofWnteoff SNPD -$3,113 -$106t -$839j -$196 -$329 -$1,497'-$146~$0 $0 ~
SCHMDT _,+-205025 .PMI-FuelCostAdE:!stmenL__.~_~~~_.~_._~....__~~-__~__-.-1.4...6&_~.-~~1±!~$~?.L__.~.1~---,..--El~.--~9 .~
f--SCHMDT_---+-.205200 Coal M&S lnventoryWnte-Off ___.§E $484 ~$119'$37 $83 $2061------~$2:$0 $Oj
SCHMDT ,205411 PMlSEC263AAdiustment SE ==±$3,096 $48'$761'$235 ±$1.315.$196'1=$0 $0:SCHM9~-r~~~~_~.LOOOO_~PREPAlDlBEW57MEDICAL ~.........~._....'.__~__SQL e-~Q_~~'~-'--~<~-~4-----'-$O "~--~.~
~~~~:~~~~~~~~~i~~U~:~:~'~~~~efit >-~<5---~---------.....~--~----1~~---i~,~~J i~i w-t~~~i~
I SCHMDT<."m--l.110110 Prepaid'Taxes-WA UTg__________fA _._$0 $0 SO $0'.19J
SCHMDT 1 210120 PrepaidTaxesMUT PUC -$80 $0 $0 -$SO $0 $01-S·cj:..i"Mm--·-....l210130 PrepaidTaxes-=-iopuc------·,IU ..._..--.S32 $0 $0 $$0 $0 ~
SCHMDT ..._+-_~1014Q_.._~~_a~dTaxes.:Y':!yPSC---,.-.-fyp $0 $0 $0 $0 SO~I SCHM~..?1015L '_£~ald Taxes-CA PropertyTaxes-GPS al!.9-_..~.PS So So $0 SO SOl
4 of7
ROCKY MOUNTAIN
POWER
Schedule M (Actuals)
Twelve Months Ending -December2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~i~~I~~;~~f--on-;Er-$E ~
j SCHMDT I 220100 __BadDebts Allowance _~~SADDEST ~l~~~~$0,SOl $0 $0 $0'$0'$0 SO!$01_~m~__~__~~~ry~~ili~-~oo~~Olliffi ~~~S~W W.~~.~~~__~_~
__:.287616 1~latoryAssets-lrE~,mProvlsions__.QI!jE.B..........._._..._.+--.~--.-,.$0.$01 $0 __~O -----~~·-·...--~·-"~~~I I ~I 305100 !AmortofProlects-KlamathEnglnee~_~~j $0.$0,$0 ~~-.__~2L-SO!$Oi $0 ~$0~g~~g+!~~~~~~.__....~~:d_~:t~~Ok!Tax-1GC ...__.-_.._.--.......-·...---i-~~HE·R-~--...,~-r ---+-_.i~:i~t ~~--"._.~~t--__..~m ~ri~~-"'-'~~l ~~l ~---.--.~~~~~~~O ----1~~&~~1~~~---=---~~-----t--~--~--~~--~1--·-~_----~~--~~--.~-~-~~_~GI.nrockExclud"'9..~~n-UT'at.o_I UT _$01 $0:$Q _~$0 __~~~~!j SCHMDT l 415301 I HazardousWasteClean-upCosts-WA ,._____WA $Oi $O~$0 SOi _~.__jQL~._~_~SO!$01 $01~.~~~§l=~~~~__-===~'6hOI~~~~~~~~~.6f§.A~~-1 .~-===..--f61f~----'-----~·~~~I "-'~~~J;----~._---~~~~a~
SCHMDT 1 415502 Cholla PitTransact Costs~APS Amort -0 _~,_OR $54 $01 $54~$0 SO $01 $0'$0 $0 $0,~CHMDT~15503 Cholla PitTransact Costs-APS Amort -W..._.~_.___WA -----~-,--c-----_---.!~..-._.-_-~$O~$01 $97 ~.~_~g+-~_~~~_$9 ._.._._~_~Q .__.__.~L~fJ:!~Q.I..._w~~415555 WY PCAM D~~~PowerCost~~.wyp --...~~-.-.>_.•~2L ~~9L ~$Q .-_...__._._,_~~,,,_~.",,",_~._..,,_!-QL__.>JQ $0 SOJiSCHMDT1415680DeferredIntervenorFundingGrants-QR OR :]@ SO!$240~$0 $0·-~~.2l $01 $0 $0 $0
SCHMDT -W15700____Reg LiabilitySPA balan~~~ts-OR ,,OTHER ._;---.----.--.:wD5 $0,$O~$0 ~.-.-.--~.~~--__$0]._~$9q~$0•CH~DT j 4)~__wm.•..s.~.DeferredlntervenorFundlng ~_..CA_~._..$01 ~_$Ol SO!,,!Qf-.--SO!_~,~_~$0 _.!Qe.....-......._..u""u59j
SCHMDT j 415703 Goodnoe Hills Uqu,L<!ation Damag~s -WY wyp $01 SO!$0 SO!.$0,$01 $0 $0'--$01
SCHMDT_--!415705 Rer:l Liability-Tax Rev~nu~l!stment-_.-__..m.WYP _....__0--_._$0,$Oi $0 $~_~_.._.~_j.Q+-~~.~._~_.$0 $01
1,~l-i~9Tw_.-~415750 R8!:l ~.ssets SPAbalaneln9..3!£.~unt~~~.OTHER ...!~_.._.~__$0 "'-~'-"-~~I---'--'---~-'--'~"..SO!$0 $0.L SCHMDT j 415801 RTO GridWestN/R Allowance !SG $0'$Oi $0 $0·SOl SO!$0 $01 $0
j SCt!.~.!2l.-_+41?§'~~RTOGridWestN/RAllo~l)cew/oWA ~_~__~--LXV'3~.~.2l SO!~.~._._~.__Jl.oi ..__~$01 $0 $0
lSCHMDT 1 415804 ORRTOGrid WestN/R OR $01 $0,__",,,$91 SO!$~$01 $0 $0 $0t-scHMDT'"l 415821 Contra Pension RegAsset MMT&CTG WY WYP wr---'""$Of·-·----~-$Or----·_-~-_m--·$O,'--'$-or---"--'-$O ~~--$Of---'~--$-O
~~MDT 1 415850 j UnrecoveredPlantPowerdale '-~'SG $811 $1j $211 $6 $~$341 ~$0 $0 ~~1~.~=+=41.§-~...L._...~--~--._,POWerc!:8le ~Y~~E£Q!~Asset~C:~~~~=_~."'--.~._'----~..~~._-~~$01 ~gLuuunuuuuuuu $0!-'~"--$6r---<'SO!-~.-$0 ..._fo=~
SCHMDT ;415852 _Powerdale Decommissioning RegAsset -10 IOU sol Sal $oT-----n
-
n
--SO!SO!$01 $0 $0 $0~HMDT.1_415853 Powerdale Decommissionin.a.BegAsset -OR OR $QL_$Oi $0 .._~__,__~.Qj ._~_.__..$0 $0 $0~.g!::LMJ?.lm._==t._~_l.?.~§1.PowerdaleDE!5"£rnmi~19~!.lJ.9..~.Asset"'=-""!..~___WA ..SOl SO!SO!~__"~~_~_$--,Oj ~...~._.__.!Qj
f--.-SCHMDT !415855 Ca -January2010 StonnCosts ,OTHER _sol $01 $0 $Oi $0'~$0 $0 SOl~HMDT ------J.415856 Powenlal.Decommission~Asset-II\,~~WYP I r---$~··_-~$OI_~~~O~~dCHMDT ......J 415857 10 -Deferred Overburden Costs OTHER $0,$0,$0 n-w.$01 u,,",uSOr'$0 $0 $0SCH-MDi"'-l-.i-1585s-------<-m '--wv:.l5efumKj(5verburdenC~~--~'-~~~-WYP $01 $01 $0 $01 $01 SO!$0 ·$O,....·~~-$O
H~,~~}-~=_~~~Cost~---=:-----:1 ~i ~~~=--*__~~!~=-~~I ~~
~HMDT 1 415866 .R8!:l Asset-OR Solar Feed-in Tariff _OTHER I $1,481 $01 $Oi $0 $0 $01 SOl $0 $1,481 $0L§f~MDT....__~._.415870 CA DefExcessNPC .._.~$583 $5831 $~~$0 $0 $0
U~HMDT_.~~.+_415~Zi_._.__..._",,,,.__~r-peferr~E~cess Net E~~::..f2.~~.1..Q..§.~~.-l_OTHER ~..__,-+~..Eg.8 _.._,SO!SOj ~"$0 $0.$0 $0 $308 $0.1
j SCHMDT ;415875 Deferred Excess Net PowerCosts-UT j OTHER !$24,582 $01 $Oi $0 $0 $0 $24,582 SolISCH.MDT 1..........415876 ~f~rredExcess Net PowerCosts-OR _._~m .~-.L.QTH~R .$0\SO]$9+-------$0 $0 $0 $01SCHMDI.~~80 ~TDefIndependent Evaluation Fee ...~_!UT J","__,,~~...----.-12i SO!$0 $0 -$1 $0 $0 $0
SCHMDT j 415882 Deferral ofRenewableEnergy Credit+WA _OTHER T-------$681 $0;$0]$0 $0 $0 -$681 SO
SCHMDT _.__+_'!19..892 ._._...DeferredExcess~~tPower.Costs.:J.~.__.~...OT~ER I.-~r--'~--~$0 $0 $0 -$1521 __~
SCHMDT i 415893 OR-MEHCTranSItIon ServiceCosts OTHER $0;$0:$0 $0 $0 $r $01
SCHMDT ;415896 .--WA-Chehalis Plant RevenueRequirement --......-IiiA----·-··--·.-$01 $01 $0 $"0 $0 $0 $Oi
'__~9jMDT !4158~_.._...Reg Asset MEHC Tra!'!.~9.nServiceCosts.'CA SO!$~$0 $0 $0 __$01 _~~~DT j 415898 Deferred Coal Costs -Naughton Contract SE ..SOl $01 .".jQ ~.~.9 $0 ~$Oi
SCHMOT j 415900 OR5S408 Rewverv OTHER -$6,920 -sor-$01 $0 $0 $0 -$6,9201 $Oi
~l----L..~910 ..__._._...Reg Asset-Naughton Unit #3 Costs ._c--.OTHEB-__..=====1__._.~__,$Oi $Oi $0 $0 $0 $2,77~"$01
__SCHMDI j 425100 D~ferredReQulatorv Expense--ID_U .,.....IDU .$11 _Sol _~L__~~Q__$0 .S .$0 $!=~
SCHMDT j 425205 MiseDefDr-PropDam_~e~lrs SO $0'$Oi $0 $0 $01 $01 .$0 $0 $Oj
~.QI_~j 42521_0_~~I---~mo!.!_9fDebtDise&Exp m __c--.SNP ..~.$01 $01 $0 _1Q'--.__.-12l ~~~$0 __...lli..$01
~I-:lMDT -L~25215 ~"__UnearnedJoint Use Pole COnta~B.~~':!.~....._,_......._._..__.......S!'JPD SOl $O~$0 J2 -----......-~QL--~-~-~-$O _~~!Ql---__$.......,01
SCHMDT j 425225 Duke/Hermiston ContractJ~~!.!.~otiation SG $0 $01 $0 $0 $0;$O~$0 $Oi $0)t.SCHMDT 1 425295 SPA Conservation Rate Credit __~>-0-.$01 ~--.-!Q _.$0 .SO!$Oi ,,_~_.$0 $0l-_~£tlMDT-D25380 Ida~oCustomer8alanci!l9~~.T:..~~9THER SO!$gf .J.Q_..J.9 .....---...._.--~tj-------4----.--$0 $O_~i SCHMDT !425400 UTKalamath Relicensing Costs OTHER $34,709 $01 $0,$0 $0 $0.$Ol $0 $34,709 $01
L§Q-l..!:'lDT....--1.425700 r-lrojan Special Assessment -DOE-IRS _,__._TROJD . .$01 $0]$0 ~2'--,!9!__.__._._~-~--_-_$0 $01 $01r'"SCHMDT .425800 ___.~W?n~for Doubtful Ale-Grid West WIO ===+=_~_______$01 $01 $6t....--..._-j.Q~---$.21...SO!~9 SO $01~_.430100 CustomerService I Weatherization ._----------L..SO $0'$Oi $0 $0,$0;~$0 $0 $0;
5 of7
ROCKY MOUNTAIN
POWER
Schedule M (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocatedin Thousands)
SCHMDT i 505170 ..~ContrnctT.rminatio~FeeAce i SG -I I $0>$0,$O!$O!$0;$0 $O!$0;jl[~I[~-.rl;~~~;;~~=~l~~~::~~~I~I~;-;;~~~~--$n;----~-;-~-;~:~l-~~-LJj i~--lif_~~i
I SCHMDT I 605102..j ..I!:0an Decommissi?ning Costs -?R ._~~~_OR -$01 SO!$0,$0 $0 $0 ~r~g~~~~t~~~~~~--=~=~:r~[g;r~-f;;~~----------'~'i-~~L~___..___~__.~·--··--J---_=-_-=l----lr----i§I-.;~;~==J=~~-=-:-~~j
SCHMDT 1 610100 ,~-HMIDEVTCOST AMORT ~SE $138i $21 $341 $11 $24 $$1 $0 $01
~~~~~~~g1 ~-~··--1-~~?~6~~AS.99-~9-~R.---_.-...---_.-_..-.---+~§--==.-.:__._..:.~~=__.=--=~1==-~~·~--~r·--~-$§t·:~$:~~~_.>"_._----...~.~I~J
!SCHMDT !610111 .j BndgerCoal Company Gam/LossonA~ts t SE -$41 1 -$11 -$10j _-$3 -$7,-$$0 $0 $01,~~-l~~~_.~-=-±1~~1~if~~~~-~=========~=~.=~t~~~~.;.~"$123 '"~~i ...-..-.~~-_._-~~._.~~--.,,----.-$~~,--~-.---~~i .~~g -~
!SCHMDT ~~_~_.~~149 Costs OR OTHER ,~+OTHER .$Oi $oj $0 $0 $O~$0 $0 $0 $01~~~~~~=t :~~~~--=.=====~-+~~~~~~-_.~.--~~.~~~~~~~..~~---t=-;~;~-~~HMDT j 610142 ~~!~~_Llablllty-UT!:::!£meEne!:.91.lifellne 1 UT -$390 ~$Ol $Oi ~$Of -$3901 $0.$0 $0]~.21~~~~l_'_~~:---=~~P~~-~~--~
SCHMDT ,610146 OR Reg Asset/~iabilityConsolidation l OR -$90 $01 -$90~$0 $0 $Dr'"$0 $0 SO!$O[
.SCHMDT 1 610148 ~bll1ty-oefNPC B.~lanceReclass !_..•9THER .~__~.$0 ~.Q ._$01 $_01 $0 $0 ~~~
.....§CHt0PL__..+_~.:!...q1~§!......~_...~~,,~.._....__~eg Liability-SB 1149Bal~!1~ReE.I~,~_.__......._..I OTHER ~~.~--~-$~--~.~..9L..-->"-.$0 $0 ~___$OI $0 $0 _.l9J
SCHMDT .705200 Oregon Gainon Saleof fj_~--OR OTHER $5.$O~$O~$0 $0 SOl -$0 $0 $51 ~
~~~~~..=R~~;~~.~~~_.---_.._---·~~~;t~~~~~9!~2~:'~~~J··_==-~.~~~-·--~~i~:"=,,..---~-~~1-..~-,,--=.=~-·---~~-~--~:=_L ;~;~_m__:---}~
SCHMDT ,705233 WestValley Lease Reduction-lD ~-J-.IOU sot $Oj $0 $0 SOl $0 $0 $0 $01
SCHMoT 1 ?.Q~_,"__._._.__..+.west'{alley Lease Reduction~WY .--.~---.-.-~-..~~---~--r----~~-"--...--~JS4.-----MJ-------~-__*=_~JQ;.$0 $0 -__-191,SCHMDT _~_!UT We.st V~IL~YJ:.ease Reduction ~-----..+--._.-+-----§'Qi-.$Oi $0 $9 .._..._!QL..__~$m $0 $0 ~E!!U ~~~~~-~--~-~==F==~i~~_~--==i-fE -i~l SCHMoT J 705253 l A&G Credit_-1.0 I IOU $0'SO!$0 $0 $~$O!$0 $0 $03
SCHMDT I 705254_.....1_~~G_~re~.it-WY ..--.----..--.T:fiYP ~~$O;--.-_-~O!.$0 $0.~$0 ~
SCHMDT ~~1__~._.~_~.~~~L~lablllty~Saleof~!:ewableEnergy oni~~I3 .._."..~~~..__$O ~__~_~._._~...._~~~"_SOl ~$9 $1,937'~
SCHMDT j 705265 Reg Liab -OR~ConservationCharge OR ,$5 $0.$5t $0 $0 $O!$01 $0 $0 $0]rl~HMDT --l_.!Q530Q__..._."..~~Liabil,ity -Def~i!:ed B~rch ~__.__..~SE ..-.-..-~._--~.--~---.~,-~~r__.-~~c------.5QL-...-.--~$0 $0 ~>_~
SCHMQl.__~_i_2Q§.~5--------~~~~.(Li~y.CAGain~.?leofAsset CA ..._......~l__~$0 _~~_..J..0 _~.SO!$01 $0 $0 $~
I SCHMDT j 705310 Reo Uabmtv~UT Gain on SaleofAsset ,UT $Oi SO!$0 $0 SO!$0 $0 $0 SO!
I SCHMDT I 705320 ..."..._._Reg LiabHity-IDGainon Sale ofAsset . .,IOU ,.__I,........,__~---~--~--$O -!Q ._..._~$0 $0 $0 .__~
I SCH~I 705330 __LReRld<3i>.>ii!Y::.WYGainonSaleofAsset =====i-""~._-...._--._-.$01.$01 -rr__.~~_.$Ol $0 $0 $0 -$Ol
f$CHMDT l 705337---T---R~.9.:.~lablhty-Saleof Renewable Energy OTHER!SO!$01 -sor~$0 $01 $0 $0 $0 ~
UCH~~5.i.._.._..-l-~~Uabi1ity-"uTPr922.~.Y.~.Q~.~~~Re._..--.---~=t~.~-~---+-.~~~..--~0J._---$0 _~!Q_,,_-$1,234-....._$0 $0 ~~-~~Sgj!v1~.Q.50 j Microsoft §~~reLi~nseLiability SO ,-t ..._._~$O~$0 ~__!.O _$01 $0'$0 $0 ~~
C MDT !715100 I Unive",ityofWY Contcaet Amort I ;$0,$0;$0 $0 $01 $01 $0 $0 $0
SCHMDT =1-.l.!~~~..__..._--_.+Mis£"~eferredCr~its ..~._~._~___+_-.------~~."---.-~-"~~-~_._-~4-----~$0 $0 ..'-_~
SCHMDT 715800 !Redd1ng Renegotiated Contract ___.__§..G.-.--j $550 $91 $142j ..§.¥'----.$851 $236~__.~,_-~~--_--_~?$0 ..~._~~
SCHMDT !720100 1 FAS 106 Accruals .1 SO $01 $0:$0 $0 $01 $O~$0 $0 $01~CHMDT 1 720200 !Deferred CompPlan Beneflts-PPL =+=SO $1,169 $261 $3181 -$90 $165 $499)$681 $3 $0 $010-CHMQI.-:~-1 PENSIO~IREMENTACCRUAL::cASH8AsI--I y-~----~~-~__~~~-....$0 __.__~9'-~"$01 SO!$0 $0
SCHMDT l 720400 1 SUPPL.EXEC.RETIREMENTPLAN (SERP)SO $0 $Oi $0 $0 $01 $Oi $0 $0
SCHMoT I 720500 ~_.. .._~~~CCfual .~~~,~~+~Q._I '-'--~c--~.--..-.~-~_._---_:-~_.__...-$11#--_~·-$1 $0
SCHMDT 1 720550 Accrued CICSeverence SO ~SOl $01 $0 $0 $Q4,$O~$0 $0SCHMDTI740100PostMe'll""Loss-Reacquimd Debt ISNP--~----~-i"...$ot-~"-$Oi $0 $0 ~$6j~~-""'-$Or--~'-~-'$-O $0
SCHMDT ~910240 _.-!-9OLEGAlRESERVE _~___SO __$01 $OJ ..__~!Q~~~__~.$0 $0
f----SCHMoT 910530 ~_e.-~!!9uriesand Damages Reserve l SO i 435,651 -$790j -$9,689:-$2,748 -$5,044 -$15,208 -$2,0741 -$98 $0SCHMDT-'-~9105~"-----.-28'3SMUD REVENUE IMPUTAT10N-UTREG LIAS 1-·0THER·-----··---r----·$i667~~"..----wt-$0 $0 ~SO!$0 $2,667 $01
6 of 7
ROCKY MOUNTAIN
POWER
~_f..DlV6fQYC:[:"!="="A(!r:!Cnpp
Schedule M (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
i~:f SCHMDTTOtar-~~---~-r-uu ~$1-:G54,-3941 $336531 $4231661 $99,6571 $235008l $688867!$89054!$4,6481 $492441 $31,097j
I Grand Total ]I !$2,469,4651 $52,543j $630 916i $166,109j $345,172l $1,016,122'$1334741 $6,6411 $87,391!$31,097-
B~[J~~~~~~~====f=============~====3=========:]=~~~mE=]Bm=3m~E=3~~E=~~m=---~=~i~~~:;~~1--h~:~J·~~=·=i::~¥~~~~-----~}:~}~l-----------------~;1~~~L]C~~~~~L.~_~_~~_~~.~~~-L~.~~~~_~~~~.-J~~_~~~~~_J.~_,,~~_~~~L__3iJ~lli_~~~~_~~l!.1L~_lli~ill.-_~--...:-:~$·~36;01~,4~6~3]~--.-.--:-~$~44~,6~11.!7Ll_,_..-:.$2,656 -$11,098 -~"31,097
7 of 7
ROCKY MOUNTAIN
POWER
Interest Expense &Renewable Energy Tax Credits
Twelve Months Ending -Dec.2012
Allocation Method -Factor201 0 Protocol
(Allocated in Thousands)
[E§-'39~~c~~~!_.~_~_-!-E~~.-~~£?nd~~£t.I "_~__~.~._.~__..~--_.~----~~-=r-L~~~~-~!~E f~~r _~__~T9~_~CaUf Or'!99ll-VY_~!l.__~__~.gm!!1SL_9.!!~~hQ~_~_lE~~R£,._~_,_._~.9ther __".._~~~.-;31031Q._~~_~~~__.~J.__.~enewable Electric1Y.l:.!:.~Ql~~!~on Tax ere ,SG _.+.:$§.~!?83 :§.19.4-1+-_-=.§.16,852 _~_:1..~.!.).?~-$10,091,_-$27,9971 -$3,975!'"-$252!~
1 4091000 i 310311 ~Research &ExpenmentatlonCredlt j SG m~~m_+-.._.._SO!~SO!$01 SO!__~~~_~~
~~~~--~--l---ti5~~;m .._"~_---l~-----~~~~l ~---¥ot---Pa1
!4091000 !310314 I HR Hiring Ret~ntion Tax C~edit !SO _~_.~~~+--_I SO!SO!SO!SO!$Oi $01 $01 __~
L:.~~~~·-t·-~~~~~-----·-~=-+{~~~i;~~~:~~~jt ~._.~==.~~~__.~._l'~~"-'--~~'--'-'-'--'~-T -~;~__...Jl-.----:~~.mm._..__u:~~J .__.-~L -:~{t--..-..-..1Ai-~_.~~~._--_._.~~-....----~-.-~
i 4091000Total i ----'--r"j 1 -$65,404 -$1,0411 -$16,858\-$5,1761 -$10,095\~$28,0061 -$3,9761 -$252j $0I~~roo _~_~~L_~__.~~U.hRMewa~eE~~uct~nTDcre ~_SG J SO ~~_~~.~_~_~W!~~~
.4091100 Total ~;$0 $0'SO!$Oi $01 SO!$01 $Oi $0I4191000j0.!AFUDC ~EQUITY !SNP .-$58,494 -$1,195 -$15,332 -:$4,403~-$8,3561 -$25,6561---$3,3851 -$1.22L $_0
1 4191000 Total I!!1 -$58,494 -$1,195 -$15,332!-$4,403l -$8,3561 ~$25,656!-$3,3851 -$1671 $0
U270000 _..._._.."~._128500~.I IN~~RE~.EXPENSE-LONG-TERMDEBT-FMBS.-.r SNP ----~...--...~...--l-$313,871 $6,414 $"~$23,6231 __~:!~,837!$137,_~._~1§.L1J3_5-,-.1~_..$8~&l-.~
1 4270000 --+585002 I INTEREST EXPENSE-LONG·TERM gEBr -MT~I SNP__~~~_..;32.407 $662 $8,494 _.-.-.R~!1..3[$14,2141 $1,8l.1ll-$93i $0I4270000~_,jj8500~~~NTERESTEgEN~-=--l]"Q.~?I.:J=CRBSFIXED ...+SNP ._~...~__~_m.._m_~!__$3,91.Qr---_~~._.~.!~$294!$559 ~~!~_u $2261 ...__.....~!L._m__.__~~Q___!585004 J.._.1NTERESTEXPENSE-LTOEBT-PCRBSVARJA ~SNP .u---._.__~.-J"__~$231 ~~~~_._.1~$494;.-..---_m_._.~§§l_~~R.._._~_
W270000 j 585005 l INTEREST EXPENSE-LTDEBT-.PCRB FEES &I SNP 1 $4,400 $90j $1,153 _$3311 $6281 $1,9301 $2551 $131 _~~Q:I 4270000Total ;~;;$355,714 $7,269 $93,236 $26,773.$50,815 $156,020.$20,587,$1,0161 $0L-_~?.9_0..Q9~l-?86~~_AMORTIZAT!Q_~._-:..P~BT Q,!.SCOUNT _..__~SNP L ..-,$978 $20!_...3~r---------$74j $140 .$429·w~~_~J-.mm..~~...__..~~]1._~_~~0
•4280000 i 586170 ~ZAT10N-DE8TISSLJANCEEXP I SNP ;$2,858 $~$749 $215;$408 $1.2~~$~I 4280000 Total j I 1 $3,836 $78l $1,005 $289]$548 $1,6821 $2221 $11j $0'
~4281000 _._.._..__~~_~____AMORTIZATION -LOSS ON R~q6...~qyIREDDEBT ..--.-+.S!'JP l $1,798 $371 $473 $136]$258 $7881 $1QQ.f ~~.~~.__~.Qr4281000Total1l1$1,798 $37,$473!$136~$258 $788·$100;$51 $0
I 42900QQ .__..__~_~86180 _m ~___AM0!3.I~~110N-.Q~I..f.:!,EMIUMlGAI,N ~~l:Jl:-~_~~.._--~~m.._w•••••L--_m.-...1Q~_.~--.~~-:§~-~1+----.-:11 -=!~!_---_-~~__..-_..-j>.Q+--.-._._-~Q
[4290000 Total j [j -$9 $0'-$21 -$11 -$1 -$41 -$1!$01 $0
!4310000 ~0 !SNP l $9,729 $1991 $2,5501 $732i $1,390 $4,2671 $5631 $281 $0~4310000 Total ]l l $9,729 $1991 $2,5501 $7321 $1,390 $4,26~$5631 $281 $0l-431300q l 0 ._..J!iI-EREST EXP~f'!~~~Q!'.'J~.B£~LIABILITIES ~SNP .....__~_.j $2,497 $51 $655 _._..~__.~?57 $1,095J $14~~__~..__._~Q
r 4313000 Total I f 1 $2,497 $51l $655 $188j $357 $1,095J $145'$7T-------$0
L,,<4320000 ~_.~585800 INTERESTCAPITALIZED (SEE OTH INCOME)~__...~._."j ~$30,852 :-$630j ~$8,0871.._~~.-$4,407 -$13,53?~~~_~---=~1r~__~...m __1.~~
r 4320000 585851 IntExp -AFUDC Calc i SNP 1 $0 SOl $0 SOl $0 $01 $Oi sol $0t~~---~oo ~~R~T&~~~~~---~-~~~"R~$~$~$1W ~---$~-=$12~.$~W
[4320000 Total 1 I 1 -$28,756 ~$588l -$7,537 -$2,164'-$4,108 -$12613!-$1,6641 -$821 $0
I Grand Total I ;I $220,910 $4,8091 $58,190 $16,373\$30,807 $97,574!$12,590i $566~$0
1of1
ROCKY MOUNTAIN
POWER
Deferred Income Tax Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
H,4101000 I 105122 ,R~duction _'~j $51,808.$825'$13,3531 $4,100,$7,996 $22,1B4~149~$0,==~~~atK>~~=-5~~~:$~~~~6$~:~1~$1~~~~~~_~~QQ9~~.~_+_~1_Q21JL~~_!Cap!tallzed DeprecIatIon ~__.-~-~-~-----~----i--$2,156 $481 $5861 _$166 _$3~$920!~~_$6 ~~~~:-~~~t~--$~~~~--"~~---~1ill
1 41QJ000 1 105143 282Basis Intangiblegifference I SO J $337 $T $92l $26 $481 $144 $20J ~_$1 $0;~~:~~~~-p~_~~-~---¥o~~-=-¥o'---=--~===IL~QDg_,,~~~l_1Q§J49 I Mine Safety Sec:-..J79E Electj~:-PMl I SE ~!$0.$01 $0 $0 .$0 $01 $0 .1QJ~~~~1~~~npgD~~.OO _'G~__.I $~~~~~~~9~~~~~~~~_~~105165_ICoalMineDevelopment -~SE I J1171 $2,$29 $9 _-B.O ~__._~~!Q~__~~4101000 j 105170 Coal Mine Extens!on SE i $721 $1 H $1771 $55 $123 $306j $461 $3 SO!D]~.9JgQQ_~--,,~~L-~1Q~--.--~-__._PM!.CoaIJ~~!.fJ.~..~xten~9Elf.~~;~_,__~__,~_._J__.SE ...~$853 ~L-_$210l $65 ~_$146 $?g__.~._~"l?~~__<_~~_~_.~
~_~.ql!1~Q.__.~_._!.105175 Cost~f Removal ._<_.._.."...._..__!GPS .._.._-_.-=t=-$26,139f--o-----$579!$7,1041_$?R12.$3,698 $11)150!$1 ,521!~..$72 i-----$O!
L4101000_1 1052203 ChoJJaSHLNOPA{LeaseAmortization)~~_~~~__$44 $1)$11l $3 $7 $191 ~$31 $0 ~
j 4101000 j 105470 282Book Gain/Losson Land Sales !GPS $404 $91 $1101 $31 $57 $172j $23t $1 SO!r~{IQ]Q90 .~-=-~.==l=~~1.0200-=~==.~=~=-IGCTaxperCer:l!~~R~etionoeduct_~_._-~~·r-SE·-~--~1 $1,435 __._~$3531 _-.119~_~~=_-m_-~~=-~=$9tt--·--==-=-~,---~-$01
L.-':!J_9J~~_~-y---_110205 SRC_T.?xPercentage Depletion Deduct ..L.~_~"~$01 $O~$0 -1Qc.--..-_$Oi $Oj $0 $0
~41O.~,~Q.Q_~_..m~_1102051 __~_.J~?5l'~rc~nt~Depletion ~Deduction (81 __.~~-.-~.---~_,,~_~~_"....~~$1!_~_$16!..~r_-.-..--~Jl-:U ---..i.ZZl---~--.~._.J~_._~---~,--------~
i 4101000 1 120105 W!lIow WindAccount ReceIvable i WA I $Oj $Oi $0 $0 $Oj $01 $0 SO~~I=~------~~~~~M Q ~~I~!41.QlQQ9_~~+---.2Q5200.1 M&S INVENTORY_W~ITE-OF£.1 SE ..~__...$184 _~g~-~~$.14-$141 $31 1 S?8L .__~12l $1 ..~9_
1 4101000 i 205411 _I 190PMlSec263A 1 SE $1,175 $18i.S289[$89 $201'$4991 $741 $4 ~
~-.~Q.~-_...-~--..~~--~-.._-=t 2830R PldC Pr~~~d Taxes __..~~_.___$33 __~__!.l1~_~.QL...".....~_~.__19~_m ._..SO!$0 ~m•••__~
j 4..'lQ.lQQQ.....__!210120 ..__2_~~_h.}J PUC r:E.~paldTaxes __1 UT __~~"_.-$30 SOi ___'"$Oi $01 __-!~__..-$30:$01 $0 1Qj
i 4101000 I 210130 I 28}1!?-f~C PrepaidTaxes 1_IDU__~$12 $01 $Oi $0 $0,..__.50:$121 $0 ~~.~10~Q.~__...._~.~212..~_.--+283':'repaid ~e~_~e~~~es-EEI.~SCC ~HlSO_~_~.+-__~<_~__~J_~_,~--~'~i=0,~§?+~__.__~-.l~__m_~_._~.!Q~
;4101000 !287396 1,,"_~EL~!ab!htles-Interim Pro'!lsl ___QTHER j SO!.$0 $0 ._.19 .-.----~.~,.~~-~~-u~-~--.-.lQr-.--~~4J..9-1000 !287616 TRegulatory Assets -Interim Provisions OTHER ==t _$01 $01 $0 $0 0 $O~_~$0 $O!L~-:tQ.1Q.QQ_--~-1 1~~xpenseSec~Deduct;on ~~~-__$1t=-~~!4101000 _~320290 __~~_J_LT~E~§12.!~EW57Pen~nCon.~~~_~__~_1 _QIHER________.$107 _$01 ~$0 ~__u__~9 _..~~_~__~~__~__$1bil!4101000 ----------1 415110 I 190DEFREG ASSET-TRANSMSVC D~~OSlT !SG j S233 $4i $601 $18 $36 $100;.$141 $1 ~~~101000_.__~,190DEF_REG~SSET-FOOTECREEKCONTRACT fSG j _~_~----$U.-~-"~$4 $8-._~.g?J_~____.~!Q.$0!~410100Q_!41539°_-L£~_~§L<?_<?J:lSWaste/EnVirOn!TIf?ntalCleanup~o -=f $4,250 $94;~.$328 ~,813;$2471~_$oj
L_~101000 j 415406 !Reg,Asset Ut~h ECAM 1 OTHER -$7,305 $Oi SO!$0 $01 $91_$01 $0 -$7,305!~:~;;~~~:=~~~~~I ~~~-¥ot--~~!41Q1000 ~_!415503 Cholla PItTransact Costsw APS Amort-W ~A "-1"$37!$0:$01 $37 sol SO!__$Oi $0 $Qj~-~-Q}000 ......__--/-.:.415680 ..__~J_190Defln~erv~norFu~~mts-OR --_.."--._-~--~--._-t $m----~-..--J~--~__~~-~-JQ+.---.-.._-_.~Q+$0.$0~.-...~.2.Q1QO-0~--.--.+.-_~J570Q_---I 190Regl!absBPAbal~ccounts-oR_tiTHER .•_$3441 22.i--$0;$0 $O_~$0:~_$344;~4101000 !415701 I CA Def~~d.!ntervenorFunding .CA I $0 $O~$01 $0 $0 $Oj $Of $0 SO!
l~~6}~~~~i~~~.;~;~.-------..--~-._..-~-~_;;~~~:~i?~a~~;;~;~~~~Y--~---l-~~--~-~·"---~~-~~=~~~-~--:~...'";_~$~-~~I~41010QQ,-~-:!15851 tpowerdal~~HYdrODeCOmR~gASs,et-CA I CA !_~-$13:SO!$0 _$0 ~
~~~_~~~~___~~~:~~~~~~~~_m~R __..----~~-~~l-~--~-~-~----~---w ~~41010~__.__-i.__.~587_0 ..,,_~.._OeferredEx~essNetPowerC()stsCA "~~,"__~__~~--J_~1 ..~_.$221f __~SO $0 ~,"~_~_Ql
1 4101000 +415874 __~_1 Deferred Excess NetPower Costs -WY 09 OTHER !$117 $O~$01 $0 $0 $0 $1171
i 4101000 j 415875 !Deferred Excess NetPower Costs w UT OTHER !$9,329 $Oj $0,$0 $0 $0 $93291C41EQ9.Q__---·1-4..1·5..880~<~__•1-=Q~~E!:~~=t[f1mJepe;;d~a'lliili-00Fee-------~C~1-..-.--.~--..!:$72=~--~$6T~-----$~~=-~--..SO -$$0 =so1
14101000 j 415882 ----L-Deferralof~~!:.1ewableEnergyCredit-WA J-.9THER ~_.;-$259 SO!~$0 SO $0 ~$259Jl...!LQ.~OOO~J 415892 _~~_DeferredExcess..~t..Po~erCosts-!D09 I OTH...§.B__..._..~~_$01 $0 $0 $0 .~
t-_4101000 -+~?Q.Q9.~_ORSB~Recovery _.._~_~_-----+-OTHER ~,626!$01 $01 $0 S_Q $0 -$2,62{flL4101000~j 415910 Re Asset-NaughtonUnit#3Costs !OTHER $1~$0)$01 $0 $0 $0 $1,0541
1of4
ROCKY MOUNTAIN
POWER
Deferred Income Tax Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor2010 Protocol
(AUocated in Thousands)
~IFERC $010thl!r~
::~~~~~~~~~~~h'_'h j ~~~e~~:~~~o~g~:~~~&atio~~~'~ht ;~""h~_~__--+---+=~~:~~~~-~'~~'--'i61 --'--i~'-~~-i6i "~Zl
-~~~!410100_0 ~112~..~Re AsseLQ!her-BalanceR~~_ss__~_~~~~_.OTHE~____I $1,643 $Oi ~_~$0 $Oi SOl $0 $1,643
~j101000 I ~m~________R~A~~-~N~~~~~~~.O~~---~.~~_~~~-M ~$~9
1-...±101000 ~Q1.!..9.Q 190EnergyWestAccr~~~""1.@E,~~!~~~__~-.-L~_~~--+--_$0;$9;SOl ~__$L_~~~SO!$0 $Q!4101000 !505150 190MiscCurr~ntandAccruedUabHlty-SO !SO i $851
1
$19:$231;$661 $1201 $363:$50;,$2 $00*;~~~~~~~~~~~~:~~~~;--==-i:=-:I ~~;__-~~1 4~t-_1t=--io~=~~
~4101000 i 605101 .._~~I Trojan Decommissioning Cost~~.~WA ..!-_~_1 .$0'$01 $ill=$01 SO!$01 $0 $0
1 ~mooo ~~~~~mm.s~o~~~~__~~~._~$0 WI ~.$~_~_~~~~91 ~w~""±19_1000 I 610100 m __~_283PMI AMORT qEVELOP~.s.~_~_~_~_~---1-SE I _$51 $1'$13,$1 _$9'$221 $3,.-JQ $_O~4101000 j 6101001 190NOPA103-99-00 RAR 1 SO $22 $0'$6;$2 ~$91 $1!$0 $0l~~~~~~.._--~I~======J-L -q---I-----i-.-~---==E=-~~:--~~
,4101000 ;610142 _283Re<>liabilitv-UT Home EneI!U'.lffeline ,UT -$148 $Oi .$01 _t $01 -$148,$0'$0 $0!4101000 !61Q1.~.~_._..~.__._..._..._.283Reg Ua~mty-w~L~~_§::~:gy Progra!!:...__........m!WA ..-----....-.-t-...----e-...-----$.Qf.--....---.$O!.1g ._~~$0+lli-__.-!9-.$_0
i 4101000 1 610146 1900R RegAssetlLlabll.!!LConsol 1 OR -$34 $Oi -$34j $0 $Oi $Oi $01 $0 $0~~~-_.~:~:~:~~~~~~----F---·-~l-----~~~~:~~~~!41q.1000 1 705261 ..~f;::iLbia~ility-Sa!eofRenewab!eEnergy _.....9.l!::!.~__j $735 $01 SO!..-.~=.m=~__.__~,....~~$0 $735I4101000i705265ReQLlab-OR Energy ConservatIon~OR !$2 $0j $2j $0 __$0 $0J $0j $0 $0I4101000I705300..~~.~~_~.~ia~i:ity.:Defe~e.qBen~t ArchS _~..__.~.....2£_.r=$01 __.._J!~__~_lO .__-.!O_._..._~~~~"~~_._~~__$O
!__..!!.~19.Q~705305 .R~[Jlablllty-CA GaIn on S~!~_of Asset __._.9J~:_..._..I ..._'''____SO!$O~__~_._._$0 $01 ._._~t $0 $Q!4101000 I 705337 Reg L!ab~l~ty -Saleof Renewable En_~9Y OTHER _~$01 $0;$0 $0 $it==$0'$0 $0~4101000 ------i..._?954~_"_~__.__.__.....B~l.;.lablllty-UT..£i2E~~~~uranceRe .~T .1 -$467 >-,~$01 ~$0 --$46r~~$_O!4101QQ.9~715800 ~_.~1ft9_ReddingContract_.-_~---_---.....§§----I ..~'-_.$3~$541 __.__.._'!:!I+$32 $.89 .$.1~~~1~_..1Q!4101000 1 720200 'e_190DeferredCompensatIon Pc~SO 1 $444 $10i $121j $3U $63 $1891 $261 $1 $0!410109_0~l_J~Q.:?Q9_~"~190Pension/Retiref!le~Accru~~!~£§1£.L~__._.__~_§Q~_~-=l $01 SO!,_~_..!Q .$~~$Ol $0 $0!4101000 !720500 __._..._..~,J..~9.1~verance _..~Q_......j .1.!9,.'!,.....-$2:-~.~_"'_~-$8i -$14 -$43\~$0 $q!4101000 1 910530 t 1901njuries&Damages SO _-$13,530 -$3001 -$3,6771 -$1,043 -$1,914 -$5,772 -$787!-$37 $0!4101.Q.<N..-+_£31Q~Q._.....__...~_..283SMUD Revenue!~!lQ.n~UIB~---9.THER.+'.$1,0~2 $0[--JJ1+.-_.~_lQ~__..--lQ"--_...._~;--...$0I $0 $1,012
~41Q!Q90 !910580 .22.9..Wasatch.workers c~.ereserve __.~$..Q .._....__..$132 $3:$361 $101 $19 $56 $8!$0 $0
4101000 Total j $627,859 $12,771 f $160,5961 $37,821 $89,188 $261,432 $33,7971 $1,764'$18,689
4111000 ~Q§.__""m....-.~_.._.--~~AS lQ.~DefTaJC-l!~WA.NUDh ,_~_...~_._...~~"..."_~...~~;$271 "_..._$01 "-~~-$-OL----$2~1+.---~-~~_.--.!.O.L-..--~~.__-$0~
4111000 1 105100 190CAPITALlZED LABORCOSTS SO '-$3,355 ~$741 -$912j -$2~-$475 -$1,431T ---$1951 -$9 $0;:;;;~~~l~~;;~~====----·~·~~~~~:~~=~~!Ll~'~!4~~~11~~.D~re~~oo~~~~h-m 100 ~9M -~~!----~.~~.]I -~~m ~_~
,4111000 ,1051154 DepreCIationFIow-Throu9h -OR OR I -$1,382 $0,-$1,382,~$0 $Qr $0t=$0 $0~l ;~~~~:--==--=-~:::~~~:::~~~-====~ER~----lL-¥ot-~~I--=--Jg=-$~6
~4111000 ;1051157 Deprec~at~onFlow-ThrouQh -\'VA WA .$723 $0:SO!$7231._$0 $0 $0 $0 $014111~~~~~~w~~~~~ro~~~~~W~__~~~~I .~~~~_~I _~~wI4111000__I 1051159 _.__~~~~<?tionFlow-Through-IJI(~..__..._.....~_._--+_'{t.y~u_~~"".._.__....-----LI_$19 $01.$O+----_..._~"__~-§l~""~-,~-$0 $~i ......._~.Q~_.----!Q
,4111000 j 105120 Book Depreciation 1 SCHMDEXP -$245.770 -$5,778[-$68,3161 -$19,813(~$35,093 -$102,137 -$13,982 -$650 $0~~~-~~~-~:::~--:~-----H~--===---t ~=---=$~~i ---=~8~~_-$3,1~~t~~-$4~~1 .~----i£
!4111000 ,105123 Sec 481a AdtRepairDeduction SG --r $0,$0'$0\~$0'$01 $01 $0'1
14111000 l 1.Q£~~._.._._._~~CIAC .~~___CIAC.--+--$15,957 -$5431.-$4,~-$1,688~_~I~1.11.Q.Q.!L....~.1Q§J40 Highway Relocation _~~__..1 SNPD __-$406 -~1~_~~1JQ~~_""-$43 -$1951 ~$0 -$01I4111000\105142 AvoidedCosts ~-$20008 -$409.-$5,2441 -$1,506.-$2,858j--$8,776 -$1,1581 -$57 ~~~111000 ---L10522Q_,_~_..._._.~~~~~_~...._~"__._?-...?_~HOLLA TAX L~A~_".._....-...",,,~~..~_.____-$538 -a~__~...:l!¥4-_-.__._.._:~-=!?3 __-$231 -$3~t-----_.~~?$0L-411_1..Q·~~~_il_1Q§.~2!..__.__..._.m_'_~_.JL~.~.§l~!!la~h Re1icenslng Costs _lit!!.=..B.-.-----$13,399 $Q!__..._.._..$Oj ~Oj.._"__~~J10 _~__~..9-!--$01 $0 -$13,399
:4111000 1 110100 283BOOK COST DEPLETIONADDBACK SE -$774 ~$12r -$190l -$591"-$132 -$329j -$49l -$3 $0
2of4
ROCKY MOUNTAIN
POWER
Deferred Income Tax Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor2010 Protocol
(Allocated in Thousands)
~~t~I~.~~,1 4111000 l 2874941 1 190!daholTCCredits ~I SO ~~!~SOl SO!$01 SOi $Oj _~~__.~
,I 4111000 _I 415301._~J_~Haza~ouswa~~En~ron~n~~wA ~~l.~.~~__~_~__~__~~__~._~_~__~.$oll _~jOI ~__~__~~
L5.ll!Q90 I 415500 _~_,........__~3Chol,~.~!l.I!~~§.-APSAmort !SGCT .-4-~~_~-$71 -$1_!Ql."-~~-$661 ._.._1..:L~}_.__~-~!4111000 j 415510 ~VYADISALLOWEDCOLSTRIP#3WRITE-qFF i WA -l--~~~.~._~$O!-~;t'__~._~$01 soT'SO!$0 _$0'I~D~141~__1~~T~~~~-~~-----t--~~m~~~__~_~~~!4111000 1 415703 ......_....__..==-rGOOdno~.!j.\~~..h!9.-l:lidationDamageS-wy ]Wyp ,_..__----=_-~~~8~$01 .~QL.--~.--..-.-._lEo.._..:$8 _~~__.!~$0 $O~
4111000 1 415704 ,Reg Liability-Tax Revenue Adjustment -J UT ~_+.$01 SO!$0 $0 $01 SO!$0 SO!~~~~~~~:ft~P i===t==-~~i -~:-=-~~~-__··-t6f"--~~~-·-~--._-.~~~~~~_j 415804 ~._~,,~~I RTOGridWestNotesRec~ivab!e-OR __.-+9£\J -$137j~_,__,_~~-9J_-$137t-.~_~>~-,_.--_JQ~--~l--SO!$0 =:!Q]H~~~~~~~~~~~---~~.~~--~~.-$1~~-=-~!4111000 !415828 I Reg Asset PostRetirement MtvIT-WY j WYP I d-$0I .~O!$0 $0 $0:.$0l $0 $01~_j111000 !415829~~~.~",_,_._i~Asset-Post-RetMMT-UT !UT l~.._~+--.$O!.._._.~__..__~__.".._>~__~SO -$1~~~~~9j .._..~~~__.~~_~O!~~~__~~~~_~~~oefu~dOR~depe~de~Ev~u~'I OTHER ~S11~SO!SO!$0
1
~.~-~_~-~_-~~~
:4111000 !415850 1 Unrecovered Plant-~owerdale .SG ';j-'$0: $0:$Oj $0 $O!~$0 -mL,,;-~~+~--~>~'-Ll~~~~~---~~~~-r~~~t=~~==-;!~--==~~I
i 4111000 j 415854 ]Powerdale Decommissioning Reg Asset-WA l WA I ~S108 $Oi SOl -$108 $0 SO!$01 SO $Ol~_ill1000 ..J-_~585!L.__~..~.~-Jan~2010 ~to:m ~9sts ~_...~THE~_~.__~.~~__-~:?5 ..~O!_~m._,$0 $0.-.----...~Q1___~,,------~c----~
L4111~~41~~__~~~~~~~-~_~~$_O_I ~!_~~_~_ffi ~~!4111000 j 415857 1 10-Deferred Overburden Costs OTHER -+~~3 $0:$0:$0 SO ~$~+SOL ~
t--'!-1J..~.9~__-Li.15858 _~._I W'!....~.Deferred Overburden Costs ..~~~~--~-----"--f---$8 _.-~>-----~..!.C4-.$0 -S8 --~--~t ..~---__--lQL._.~..-!Q.J!411.:!Q.Q.L_..._.j 415859 __~_....~-De~~.2..Ad~~!!j~l~;ts WYP !--~·~__~QL,,_.__._,.....,j9 _~.~_~SO $01 ."$01 $01 $~1!4111000 1415865 r-Reg Asset-UT MPA OTHER!,~,Sal $01 $0 $0 $Oi SO!$0 SO!~!.1.'!.QQQ....__~15867 _!RegASset-CASolarFeed-in.Tariff __OTHER ~__~~~~~.~~_~1~~._~_._._~-.!Q~_..19f _~OL ~_,__~!41.11.9.29 ..+4158§§._..,i_.~.6~~~t-UT ~Solar IncentIve Progr~m_.__.._..OTHER _----+-$329 $Oi ..._.~.9..L ~~......1Q .....$0 SO!__~br $01 ~I 4111000 !415873 r Deferred Excess NetpowerCosts -WA Hyd WA t----....::.~-~-~-_._J?~$9+__--~$0 $Oi SOl $0 $01
::~~~~c;;,s;~~~~ee-===_~HER ~~~L-==~~~
l4111000 j 415881 llDeferralofRenewableEnergYCredit-UT OTHER I -$1,039.SOl ~or $0 so $Oi $0'$0 -$1,039L4111000]__~15883__"~~m_~--,--~~':!.?l ofRenewable Energy'C~edit -Wy ,OTHER -------t------~1~4 ~---~-~-!QL.--__$~+--~$0'SO $O~---~.~~$0 $':34!4~QQ .~1.-~~_~9_....-1-J.~.M.S.!:.i~2006TransitionCosts ..__..._...__.".__~IDU '1='I $01 .$14.__.__.--!.0c--_.._'_'"'~Q.~_~$01 $0 $0
1 4111000 j 415891 I WY-2006Transition_SeveranceCosts +WYP ,$Oi $Oj $0,$0 SO!$oj $0 $0L~111000 j.115893 ~_,"_.__+_g.~:...-ME~".IransitionServiceCosts I OTHER ~Oi $01 .$0 _$0 $O~.$0 .-$346~4111000 ..!41589~__~_....._~__..._~~~.I:~C SEP:Q£g..07 DEFERRED .OR !~3 $Oj _~~~_._.~O $0 SO!SO·,~,",-_-!Q.f----~!4111000 !415896 ]WA-ChehalisPlantRevenueReguirement 1 WA I -$1,139 SO!$01 -$1,139 SO SO!SO!$0 $0~.._'!.!.1.1.~--L-415897~.~...J.J3.eg Asset MEHC Transition §..~rvice Costs _._i-~------.-,,4.---..._._~~1.X ~..._...__-S17+m__~....__~__~0.SO $O~.--lQt-~-~c--~~!41119_Q9_...._.~.i1589~...__._"1 Deferred goal C.2~.!~.::J~,9"~.ftb!9nContract SE '-$522 -$8j -~.~"~8l_._.-=~.i0 __._.-~89 -$22~__-:§33 -$2 $0!4111000 i 415900 I ORS8 409 Recovery OTHER _~SO!$Ot'$0 $0 $O~$oJ $0 $0~4111000 ~_~_~_~_CO~ffiR~A~~-N~~o~y~~-CA ..~~__~__~~_~~~~~...~_~~_~_~~.~~$0 _~~~'!.11Q~Q...~__m .._~l.__~1.§.§!.l~_"_~_.9...2~tr~B~£Lt.sset-Naughton ~!Jt.~Q~..~..OTHER '-$776 ~._._~.Qt._.._...!0 $0 $01 ~O~$0 -$776~4111000 !415913 1 Contra Reg Asset -Naughton Unit#3 -WA OTHER !-$239 $01 $01 $0 $0 $O!$01 $0 -$239L-4J1.1~----L..415914 ~_Reg Asset -UT -Naughton U3Costs ,--tlI------.--.---l-----.-lli~e-----....-SO!..~$0 $0.$1,1441 $01 $0 $0~-i:!Jjg-OO-__-.--+!415915..1 f3~9..6~set:y!Y -Naugh!912.!-L2.522.~....._~_...........--t wyp ".__j $422 $Oj ..19.+_.__.._...._.1.9 $422 ~$9;$0 $0
~__-~L--.~~__-:-----Deferred Regulatory Expense ,IOU $01 $Ol $0 $0 $0:SO!$0 $0!4111000 1 425125 ~__Deferred Coal Cost-Arch .-~-~-_---..._t1L~~---+-..._-~_.__.._-_.._~-----~"$0 SO $O!_~~_QL__~r-~....!Q.
l 4111000 ----_-l~~~~~.__~__283Un~arned Jgj!:1Y§e Pole Contact Revnu SNPD II S3§£..."..ll?i._~$23 S39 $1761 -~..__...._!Q~"..=;_.~O
,4111000 I 425250 283TGS BUYOUT-SG ?:G :-$6 SO!-$2l $0 ~$1 -$3~$01 $0 ,$0
,4111000 1 425280 283JOS~PH SETTLEMENT-SG SG '"~l___-$52 -$-$4 _~__.-$22i :~____$0 $0
~~].~..+-~25360 _._r--l~OHerm!stonSwap______1 SG _-$65 -$-$5 ...__.:.tlQ_._1.~~.-$41 $0 ._.--!Q
L4111000 1 425380 !190!dahoCustomer Sa!Acct OTHER -$394 $0 $0 $Of SO!'$0 -$394
j 1111000 ~430100 ~~~~~zation ~~_~._SO _~.-$1,213 -$-$3 -$93 -$172 -$5171 -$71!-$3 $0t:~~~~~i----i·~~;:B~-'---"""w",,--,,-I ~:~~~~~~~~~~tl~..._~......__..,,_._.....__.~5 ~~~$~~~;~-1~t--"--'~-~~'1 .-1&-'--i%
30f4
ROCKY MOUNTAIN
POWER
Deferred Income Tax Expense (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor2010 Protocol
(Allocated in Thousands)
~~~~__~_~W~~_~_100V~~ooS~~e~e&~Acrru~_.._~~~~~~_~~Ml ~O $~.$16~~2~__~~~~_~
~.~~=-~~411100Q__~~145__I 100R~U~ORB~MreeO~~.~~~~--~~~7II.~-~----~W .~_~~~~_I~__$0 _~~~Hffi~~~_I ~;~;::~HER -~--_·_·-~6i--~~i§t-·,··-~_·~~_·_-_·_~~~--···,·:~="-~-~-=~..~_..~-~----t~.----.~~.!
~cL~a~::~~~~~~---~~-3~1~~_.__._..._.~
!4111000 1 705263 .Reg Liability-Saleof REC's-WA !OTHJ~:!i ~_1 $1,064 SOl $01 $0 $0 _....~_QL_..__..$0,$0 $1,~
L;;}t~~~==--t¥o;;~~::~::::::~~~:!~~:ri':.a~~~==~~:--=-~~~,~4111000 ._j 705400 Re~Liability-OR Injuries &D~s Re !OR j $304t·$01 $304;$0 $0 $0j.$01 $0 $0!4l:!J.Q.QQ .+_ZQ9~_~_~_._+Reg Lia!?l!l!Y.-:CA GHG AUowaIlce Revenue .l_...~=)THER~__."_...._.--!-_.~1~~0!$01 $0 $0 ._.__$0:_.__.~j~$0 -$92'!1
]4111000 ~7Q~451 i Re~Liability-OR ProeertyInsurance Re ~_OR l $2,.32Z .$Oi $2,3071 __..J9 ....~...§Q'~..."...~Q.l_,_~__~..~Qj ~~c......!9JI-4111000 1__705453 Reg Liab.ili!Y.:JQ.£roperty Insurance Re l IOU .-$43 $O!$01 $0 $0 ~~_-$43r-$0 $01~~11~~~JQ~~__~.RegLiabmW-WYProee~~suffinceRe ~~__.~_I.~1~__~._~~_~~_~~~~__~_.~L ~$0 ~
-4111000 .i 70550_0~~LReg UabiH.!y;:£owerdale Decof!1_~ssioni~~~_,---+----_.~137,-~_._~~_~_...!Qj ._!Q J.9 __.__._~!_~ZL._~..._..~Ol $0 $01~411~.9~_~~__1 705600 _I RegLiability -OR2012 GRC Giveback 1 OTHER ------.I--$6,452 $Oj $ot-$0 $0 50j SOl $0 -$6,452~~~~-cl%t---·~·--·-----16t---}6---·-i~r-----_····~~---····_·_·_--·-i~----t~~~
i 4111000 I 720300 ==t 190Penslon/Re~rement(AccruedIPrepald)SO ---t-~13 $0;~31 ~1 -$2 -$5;-$11 $0 $0'~~111000.~_~~_________2~Po~~~BDe~~"~S~~-_._---~-~--~~---_~~--~1n.~5 ~~.~.~4!W $~i~QO I 910905 283PMI Bee L!nde!:9.!:ound Mine Q.~t DepleL.~__~~~!$2!_~Ql.~+----~..!O __.__._.......1Q.L_......J1.1!_~..._.~_~.~~$0 $oj
1 4111000 i 920110 190PMIWYExtractionTax 1 SE i -$508 -$81 -$125J -$39 -$87 -$216!~321 -$2 $01
L~~~~m~__~~__~OO~B~~~~~lliffi _==~~_~_~l W W $~__~~W ~!4111000 !.9301001 1900RBETCCredit -+-S8 I ~.~~~+-$0 --~------lli..SO!$0 $OjL3..1~~lQ~!~9991 ~____Deferred Income Tax Expense -State Tax I OTHER '-$50 $Oi $Oi .$0 $0 $01 $01 $0 -$501
f 4111000rotall 1 ~$317,283 -$7,653i ~$80,594l -$24,339 -$42,433 -$129,076:-$17,9291 -$763 ~$14495l
f Grand Total 1 1 J $310,576 $5,118-$80,002l $13,481 $46,755 $132,3561 $15,868J $1,001 $4,1941
4of4
ROCKY MOUNTAIN
POWER
,_A DIVISiON orPACIFiCORP
Investment Tax Credit Amortization (Actuals)
Twelve Months Ending -December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~~cco-un~__._,j.--~-'~-'-~--,._._'-sec<?~!t~£«?~_~__~--T"'--_~"....•..................."~_I~~lTotal CalifJ()r~gon Wash IWyo·mi-~~Tutah ~ldaht'>FERc-"lQttler-·Nutil
I 4114000_._~_._,_~l_-g.~!:...ITC-~~:f-ED-CR ,_~-~._-,,-<-----,,---~._._....._.J""'.-g-~F ITC CREDIT F~~__J2E?~~L_-1-~-$1,851 $0I $0 __,~~---.-:l~QQ~-=.~1 ,523!-$216 -$14J $0 ._~
4114000 Total !I !-$1,851 $01 $0 $0;-$1001 -$1,523'-$216 -$141 $0 $0
1 Grand Total I 1 -$1,851 $01 $0 $01 -$1001 w$1,523~w$216 -$141 $0 $0
1 of 1
','ROCKY MOUNTAIN'POWER
Electric Plant in Service with Unclassified Plant (Actuals)
Balanceas ofDecember 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~_~~$0 Idaho $1.0FERCOlher
,!3020000 !FRANCH1SESANDCONSENTS I SG '$10,426 $1661 $2,687 $8 $1,6 $4,4 $6 $···_-~t3020600---··--------rFRAN-CHISESANDC6NSENTS-~--~-----"-~~p---~"r--'-$14T,541 ~-'-~--"$2,253("""'''''-'"'-'$36,482 $11,2 $21,8 $60,6 $8,6 $5~1m~-I~~---~~~------~-~--~-~m--~WI--~~~~~~1 ~$
i 1010000 !3031040 j TRANSMISSION INTANGIBLE ASSETS i OR 1 $5311 $0 ,~~$5;;.;;3~1+--._...,-~--,-;+,.._,....---'...c+~-:-,_m~~.-.,_-~----'---'_._-.~!---.-.~-_.-....~.....--"':---'-l
!~.==:~~:~~~$~~t $$;$~
1 1010000 !3031080 !FUEL MANAGEMENTSYSTEM !SO $3,293!$73 $895F~f~~===t~~~==~=f*~M~~~~~~t~:~-'-~---"~~==Hf-'------"'--.-._.-_m·~m··__·m'==tm=_'-__-_-_~~$1~$~;;.;;;~~r-~--.-~,;;--,-+----..-.-:-,:":,-+------~;,),:,,,,;;,;:;,+--"-.-~~"~~~-,-.._.m_"""'i,...:....:..ji-m.-,m.-.~-...~-~...-.'c":";
~~~~~~--+-~j~~~;:...~$~m~$3,~;;$'$'~.$17 $L1mOOOO~~~~CUS~MERSE~CE~~EM~S~~t ~UJM $M.G3 ~,$~$~.~.~~~$~4~~~8~!1~__~~~~~.~f--~*~---~~"-"-'~'~""--'i~~~-fgR'PRlSEi5ATAWRHSE-=BlRPI~.J~Q9h_==.=:-'f·1~====r=--~;~:~ciM--.~-,~]~~,_m $47$~~!1 ~~.3$~~$10,~~;$4
l..1010000 !3032260 j DWH?-pATAWAREHOUSE ~SO.+-$1,1581 $26 $315.$89l $164 $494 $67
l.._1010900 i-3032270__...._.__._..j~ENTERPR!SEOATAWARE~QUSE _~~__.._~+..$5,877j _._~__~20_.$1,597 _~53i _~~.$2,507 $1.1m~_.~~~W !Ra~8ffiOM8ffiR~O~GS~I~P~~_~~~_~$M ~__~_~_~~__~~~2~4~0~__~~~~~~r1010000 !3032340 FAC1~JY INSPECTIONREPORTING SYSTEM SO 1 $1,905 $4?$518;$1471 $269 $813
i~-1Q:1..9Q~.----.._-L3032360 _.._._._...~._.~~2002.GRI~ET POWER~ELlNG _~~O ~"._....__.-+__._.Jl!i~~~.._.--l!~,_~.~~$2,428 ,._.$6891.$1,2M __$3,810 $
r'~~~~~~---~-I ;~;~:~~~~_.._-1 ~DQT~~~~~{~~~~~~~~~~;:g~W6N-···-···_-···_·_··-_··----~.~i~:~~~~,,~_}~....~2~~-~--~~~~$~~~$i~~~$c-~!.l2.qQQ.--_~~mm .m__~ERATI0!"JSMAPP~~.§.:!':~IE:M .SO ....__:t!.9~.$2301.$2,823 ~.gu__J!.;~_,$4,431 $$
1 1010000 1 3032530 POLE ATTACHMENTMGMTSYSTEM SO $1,892 -wr $514 $146 $268 $807 $L1010000 !303259-0--~'-~~c----·S~UBSTATION/CIRCUITHISTORY OF 6PERATI6NS~--·~·-S·O $2,355····-~·$52r----------$640~·$182 $333 $1,004·{------~--~·..........:;$:...;.:...c+--_··,~~--~-'::.::...r-"'~~-··~·-·-~·-~
L2~~3032~Q._...__,__..__...~.__....._SINGLE PERSONSCHEDUliNG ~._~..~~.~.$9,0.~__~~g0.-.2l.-_$2,456 _J.~~~._...!.~I~j__$3,854 $526 $
j 1010000 1 3032640 TIBCO SOFTWARE SO $4,134 $92!$1,124 $319 $585 $1,764 $241 $1 1010000 --.!3032670 C&T-OFFICIAL RECORD INFO SYSTEM .··-~-'-'--=:tSO······$1,586 '-"'-$351 .$431 $122~'$224 $677 $924~--'.--'--~..c~..~_.",-,..~,.,"~..,.~""""'--4r1010000!3032680 .._.~_TRANSMISS~ONWHOLESALE BlLlIN9 SYSTEM .._..~--+_~~._~J__~m,"~~_~~~~e-~._."-.!l~"-~_$6m=-~-.~_~.__$6~...l2.10000 ~_.",.~~ZlQ...=rBQY_~S.B!\{SB..!jYQB_Q.J_~TANGIB"~~__~.~,m_••gG $196 ._~__~.~~t__~.~"_~~50 $15 $30 .$84 ~__~_,_~~~$1+--'-'-_'_'~.""""'--':--4
1 1010000 .!3032730 i IMPROVEMENTS TOPLf-NT OWNED BYJAMESRIV I SG $13,873 $221 $3,576 $1,098 $2,141 $5,941 $843 $53
0010000 I 3032760 L~1...?-!f\1.E£3.f)vEMEN2-S_~~..t~~~~+--$23,200 __~§.~!m ..-J.?~M-----__!1,836 $3,581 $9,934 $1,410 $
W.9JQQ.c:9 .....;.-2Q~.?11q.__"'~_~"!J:l..!2.~.9UA.:..~SII~~~r:-JT AGREEMENT _~~__._""~~J -!.~_.__---$7r·m--._.$112 _$34 $67 $1~6 $?...;6'f "~__~_.-"";';_:"~__~_~_~
L...1010000 !3032780 I BEAR RIVER-SETTLEMENTAGREEMENT SG :$117 ~$30 $9 $18 $50 $7~_..lqJ09~00__~_-l 3032830 ~~~~.__l Y..~BQ.:_XEROX CUST STMTFRMTRENHANCE -~Tso ~~l _~___ls1IQ _~__~-_---~~2 ._~~.$308 $929 -'--$1....;;2:.-.7.+__.~.._.....:..,..+____-~---•.•-~-~...:....__4
;1010000 1 3032860 fWEB SOFTWARE ····1-··$0·m.------~$2,680 $5i=$728 ~_$379 $1,143 $156¥-101O000 ~3032000m·----~~AI=lc5TRANSM!SSI6N·CUSTOMER-OWNEDASSETS SG---~---~-i--~~$6,362 $10'L ~O--~---=-~$982 $2,724 $387 $~1010000 =-=-----+3032910 -'-==+i----_WYOM!NG VHFJYPe}SPECTRUM .-',"-'-~~--=HWYP -.---.-i--.........,~-..-------!O _~__,,_~~-~-.-.~--_-~§~...:..$_O'---->__~...:..$'-'0+_~.-.--.-.--0'_+-~-.--.-.~..--_:-__{
:_.]010000 .....~+.-3032920~-.~[Q.~!jQ_Y.tl£..L\{Eg.2P.E~~.__~._!9U.$3,101 ~_QL._~<.~~.!9 $0 $0 .__..~9 ~.."..._._.~~J001..:+--..-~-~_+___--~_04L1010000~3032930 UTAH VHF (VPC)SPECTRUM UT -L..--$2,937 $01 $0 $0 $0 $2,937 $0L..19100oo~,,<~3032990 ~_~_=J P8DfI...'l.::£.ILENETP3..._~....+~~-~--!$4,M1 $103 .$1,?21e--~~L~,__.t.62?__._-i1~_.$270 $
;1010000 i 3033090 .--lSTEAMP~ANGIBLEASS~G -==i=-$55.6"1_$689,$14.390 $4.4191 $8,617 $.?~~__~~~~1..~~.~+.~....~..._$.:...::._.,_2_+_--~-~-..:C_._....t~1010000 I 3033120 I RANGER EMS/~CADASYSTEM SG!$141 $2 $36 $11 $22 $60 $9
Ll010022.......-.,_-L19331?9__..._...._......_....-.-LRANGEREMS/SCADASYSTEM "_~_._....__~__._..$37,422 _~__$_8~__~.-.$10,170 $2,885!$5,291 $15,963 $2,.177 $1
t ~~~~~~~~_·..--~t ;~~;~~~~~-~L_~~·~~~5~i~~F~~~TEEM I ~~P _w f $3~:~~$~~"----'${1~e--,$2~~;~~.$1,8~~$1:~$0
L1Q:1.QQQ9 =H033180 )-lPOY.:JiP0penSoftware ._...~~_.~__~~_~.._._._+.~._.$48 x~~..~~__$30?1~~.1J1§.~__$6
~~~~~~~-~--:~;;~~~'§~~--~~i:;t;~~~G:EO:~;~~E .-----~~-2~·..~~:~:'.-i~----~...-~~~~$;~$;:~.·---~~t~i-·--~-·-...·~ii;--··,-~~i~-+----·~~~~L1010000 !3033310 __~m_..._~I.-Energy Trading System ~_~..~___~$14,101 .$3~----~-~-------_t1.R§Z__.~.j~$6,015 $820 .....;-.$3::...;9+__......_...._m __.-.--:-_-l
!1010000 !3033320 ....CAS-CONTROL6REA SCHEDU~!~~~§J:.:1J......_.__....~1.§_~__.~.............J.$4,694 $~_.~.._~~1 ,210 $372 ~725 __~?.!.Q].9...o.~?~?~.....;$0_148__~__~i 1010000 l 3033330 OR VHF (VPC)SPECTRUM ~_~.!$3,716 $01'$3,716 $0 $0 $0 $0 $0
L.1010.29.Q....-+3033340 ._.._._.-'Y}LIjyHF{VPC)SPECTRUM .._...__~._..__._.__r__.$1,~QQ__~_~-10~_~_JO~~_.$1,500 $0 SO _~~~.__...-;..$0C4__.~_._~__»~_•..:.__..<
W010000 !3033350 _~~~~~l:iE...C!£~l~WECTRU_M ._.._..~...CA.t-$359 ...~~._..$0 $0 $0 $0 sOL1010000I3033360_DSMREPORTING &TRACKING SOFTWARE l SO !$1,224 $271 $333 $94!$173 $522 $71~1010000 ~33370 DISTRIBUTION INTANGIBLES tWYP t=$158 ~QL_$0 SO!$158 $0 $0D~!~~-----~cr~~m~~~s~~~~~-~----I __~=~-~~W3 ~n~~__~$~-6~846~---$~907~---~~~~I 1010000 ~OO ¥~'I MISC +MISCELLANEOUS ,~.~CN T ,_$52 $1 $16 $4 $4 $25 $2
~~.---+..~~;:;~~~---t~~~fu~~-----.--==T~~~~~~---¥o+---_.~--~~~..,i---.-.--.--~_.--._".--::-::-T---_.-...--.--_...-:-.:-f
~OOOO I 3034900 ..t MISC -MISCELLANEOUS SE ~$277 $4 $68 $21 $47 $118 $18
~,1010000 ...-!-303~........J.MISC..::.~~~ELLANEOUS _._..._!.~~_.__~...!."!.22.?:$24 $3~§.~~_..$233 _§M§.~.$;..:;g_-;;2+--~_._~__~+_--._-.~.~i-..!.Q1Q9.2.~__-L30M900 I MISCoMISCEL!-ANEOUS _'jS~361 $628 $7.708 $2.186 $4.013 $1~8_$1.650 $
1 1010000 i 3034900 MiSe -MISCELLANEOUS UT·$66 $0 $0 $0 $0 $66 $0~1010000 I 3034900 MISC -MISCELLANEOUS .~._~=Wyp_~_~..I $342 $0 .~Q JQ___$342 $0 --:-..:.,.$0+.._~._.'0'-+-._.._.__;.--.{
LJ.9_10000 __._~~3035320 L.trf..~Q.f.~NTINTANG!BL~...._.~...L~_.__.."."'....1..$7751 •$1.?1 ..!~QQ~..$61 $120 $332 __$:--'-47;...1......._...__---...:~.:...:..J
1of9
ROCKY MOUNTAIN
POWER
Electric Plant in Service with Unclassified Plant (Actuals)
Balance as ofDecember2012
Allocation Method -Factor2010 Protocol
(Allocated inThousands)
=~~~=~=f1:l_~_~_~_~
~~~62:~J-~~~.J.0100QQ........_..,..,.+1.!.-?~QQ._..,__m,~_•••~.__••_••__~lLERPLANTEQUIPMENT'__'",'_"__"~_'_"_'_"'"""--~N__,_,._,",,L__.~Q.~_~!§.r-----$1,054,~49 $323,7271 _$631,291 $1,751~~--.~$24~;£~~+.••_".",_m~_...-1Q.
j 1010000 j 3140000 ~I~RBOGENERATOR UNITS I SG I $966,85~$15,392 $249,2(}(jL.$76,523 $149,226 $414,007 $58,777)$3,722'$Oi
j 1010000 ~3150000 N~cCESSc5RY ELECTRIC EQUIPMENT TG~~~~=.+~$475,39{H ..$7,568 $122,~-"-$3-i:626-'~-"'_N'$73573~-$203,562 $28,99.2l-:"~·$1,830 SO!
~@-6----====-~--1~~~~~=_-._.m·__--t~'~~~~~.~~~t~-r;~~~~~~~;~~~~~A~~t~~.---~--,--,··-···~,'~~~t--'--$34~~---'$~~"-----$8~~="N.~.~m'_'NN"~_,,.§§J~~~H~:=-"'-~"gO~---'--$"i~----:--~
;1010000 j 3300000 ~ND ANDLANDRIGHTS N i SG-U._~_~.$.118j $2 $30!~$9,$18 $51 ~_EL.$0 $0~~~~~-~::~~=_=~~t'~=~~_~~l -j ~--~-~~-~~~
j 1010000 1 3302000 ."'I LAND RIGHTS ""__m SG-P,$8,0351 $1~$2,071~$6}~$1,240.$3,441'$4881"$31 $01~~~~-~~=~r-=~~a=~t=~===f===~~t====l'===~
~0000 i 3310000 ~STRUCTURES AND IMPR9VE _~SG-~_j $4,392 $701 $1,132 $348!$678 $1,880 $17 $0
1010000 ;3310000 i STRUCTURES AND IMPROVE SG-U l $7,395 $1181 $1,9061 $5851 $1,141 $3,166 $28Ri1;=-=:;;~1~-====tIi;~g~:~~~~g:~~~~i--=~-$~~::~~$:$~~~:Jii2g2L_~_~:_l-]lgQ,q~_.__#_~_~IB.Id.~Q!~.E£SQYE-=~f§B0{:{~~N~c-g?L~-~~.t==~~~~:@[..~~.m~.i4W==.__<~..~~j_g~73 $35.714 $!$321r'~~~566-----<~-+"-f~-'~"---'-'--""""':~;~~g;~~~~~~g :~:~t~~tg~*~6%~'_N'_"~'-'--~-----~$15~~~'$2:~j $4,~~-~--~${~~·~t·__~_'N $2,:;~$6~~~~$~~::I 1010000 __<_J~331~QQ.~._~~_~-+STRpCTURES AND IMPR6V,E-R-ECI3E~m_~_,_~',-.SG-U _.m.~...__._.__-'~$1.9981 _~.m_~'~f--_.-1?1!4~~-~~$15~+-..__~~'-.__$856 IIr-..~~g-"·--·rf~~~~<·-·..~_···..-t ~::SUEC:~O~~~,-~~~E&I~~~*~~r~_m"~._-..__~n_--<_~~~'N_N '$;~:~~I :;g~i;,~~~1 _"__$J~~.~uu.._~.~2$~;;~;';~~.j
j 1010000 !3320000 ;"RESERVOIRS,DAMS&WATERWAYS"=+IG-U $22,~$365 $5:9171 $1,8171 $3,543 $!'$
r1q:!2QQQ_=..~_..u~_L_3321Q9.Q __",'__Nu",II "RESERVOIRS,DAM§..!-~~i!3~_~::p"~gp,1l~"I.l9I~C..~..~u '-SG::P--"''''-'-'~--'~$35O:965 $5,587 $90'~__~~?lZ?~",u_u $54,169 $15($2'$1
~_~_->-i ,3321000 ~."RESERVOIRS,DAM~.L"§:,WTRWYS··PRODUCTION"SG~U $66,054 $1,052 $17,025 $5,2281 $10,195!$2:$,$I 1~ooOO 'nnQoo I ~ESER~~aDAM~&~RWY~RSHm~DUF ._S~~~__...__~~~~__~~.~A3n _V~__~_~~~,~~9~~__~~~~~~~0~~~"~~~~~~332~_"RESERVO~~DAM~~~~H~!~~~__N=~~$546 ~~~41 j~~~~__~$~M~~_~,~~~~~.~~--~-~--~t--~------~
I ~~~~~~~i ~~;~~~:::~~~:~~::~:~~~~::~~:~~~::~g:~~{t§~::;~:~$i~~i;--:~:$;~,~~~$93
J
>---,---....---------.-.-.....-----....-,----.-~.-.---_....._-_._.__._..._---_._-".-~.,---'--m!----.--~_.~--:-----=-:...:.:r-'~~~--:":'~0+.--~-~~~.-:~:-r-----'"---:::~+-----.,-~~-----:-.:-H%H~%6~·~,~~,-..+~;~g~~-------::~~~~:,~ili~-*~}~~~~~Ng-~~_-N'~-..--~":~~:~~~$i~~~i;~,~~~-~---~~~~~._-~~~~,i~:,:~:=i~
1 1010000 i 3340000 ACCESSORY ELECTRIC EQUIPMENT SG $77 $1 $20 $61 $12 $0tl~10000_=,~.===334Q§§O--'-==:.=-__ACCESSORYELECTRICEQ~IPME~H ""_,,===~.===..~§.~p--~~=~~~:'--------$6-QjS3 --~~61~---$15,556 _-,~J~~zm-~_.-$9:315 $25,$3,6 $2 ",NU,,__
l 1010000 i 3340000 ~~ACCESSORY ELECTRIC EQUIPMENT SG~U $11,1351 $177 $2,870 $8811 $1,719 $4,$6 $$0
j 1010000 f 3347000 ----T~ACCESSORY ELECT EQUIP ~SUPV &ALARM SG-P $3,1631 $50 $815 $250 $488 $1 $1 $~~F:=~~~~=~~··"---·--~o?v~CA%WJ1dfp=_§N~?..y~.:6~~==-I~~u~,-"m ....~=r=--==-~~5t-...--~~--==-~=~--..-~~,...-'--_.-$~~$73 $
i 1010000 _~,~_,--Ll351000 LMISC POWER PLANTEQUIP:fR09UCII.Q!!__~_.~,_$2,1~'$35 $562 ..,,<..$173 $337 $934 $1tH~--~--I~~=~~~-~~-~--~•-~~~~~d ~$
1010OQQ....._~~_'._m~l360000 ~-L_~'ROADS,RAILROADS &BRIDGES"_._<m __"~'"_m_~~._.-"....--c-..~-_._...ll~------.B.~..f--"$404 $1~__.$2~__.__§,..::.67.;,.:2+-__~m__,_~~$:":'.:c..j....~..u <._~+---_.m_m__.~--':"::'~Yl.!,QQQQ_....__c_.~~_..~~gJQQ~..",._~~~~---<-;_LAND 0YY!isQJ.r.il:E.E_~__'_~~",__'~'N_""_'_c",",,_OR $75...$0}$?5 '~'N.._..,..,_..__~..-:-$~O+--__~-=--$0=-f~~~$:.-::-O+---"""_-:_--=-N:.:+------_.._,_<_:.-:::::+__NN.._.._,_---:~!1010000 1 3401000 i LAND OWNED IN FEE SG $11,601 $1851 $2,990 $918 $1,791 $4,968 $7 $~1010000 l ..l.~~Q_.._._.._..~'"_._..i WATER RIGHTS -OTHER PRODUCTIO~.._....._._,__._..§Q_._~._..~._~1.?..!~O ~$?27+-__...1~420 _~~..~J~$2,689 $7,459 $1,0 $
!_.!_Q1.Q..Q9.Q__N ..........J.2'!:!2-OQQ.__uuuuuuu__uuuJ_STRJd..Q.T.!:JBE,~~M'pROVEMENTS ,SG j $1§.'!,,:l1.2_...__$~~14.._..uuu.~.§42,303 $12,990 $25,332 $702X9 $9,9 $611010000i3420000--------m.n-··---r "FUEL HOLDERS,PRODUCERS,ACi;:ES"I SG [~"$172;$2,784 $855'$1,667 $4,625 $6 $42 $0
~1010000 _........_1...:34300Q.Q_..._..._,~_,,__~~~E~QYERS __..~.....__~_~_.__<~$2,512,16~.$39,993 ..~$198,8301 ~Z~...m,$1,075,7_Q§!._...tJ.~?,729~j ._.....!?B£_.._...-.!Q
1 1010000 __j 344000~_...-......!--GENERATORS ...~~§,~'"_~._.__.t__~~53,269!$5,624 $91,05~_.~lL~01 _..J§'±2~_$151,270 $21,~X6 .._"'~~_..._~_~~I 1010000 ~3450000 ===1=ACCESSORY ELECTRIC EQUIPMENT SG _l $249,4101 $3,971 $64,285L $19,74Qr--$38,494 $106,797 $15,162 $960 SO!
(~~~:~u......_~---..:~t-~~~~~=·==-_=~~tiliN:~~RT~~§!:h~E~~,__._____~~~.~~--===~~t-.....~...~~~.~--~~~.~-$~~~=Jfs~---:-W---1
j 1010000 !3501000 .".LAND OWNED IN FEE __N'j SG 'I $51,3701 $818'$13,241 $4,066 $7,929 $21,9971 $~'~$0t?o~=-==-!~~~~:::I -~~:~;~::~~1~:~~~~~::ffi---$~~~_··--~===jZl101000013530000j'STATIONEQUIPMENT =~l $1,580,954j $25,169 $407,490 $125,127!$244,007 $676,965 $96,110!$6,087 $0·L 1010000 __.~.534000 .~2I~IIONEQUIPMENT,S~~uUPTF~NSFORMER§.__,~_l SG ~_t;..J135,7371 _...$2.,161 $31,986 $10,743 $20,950 $58,~_~__J~2§4.=m__~~_.~.QjL.l9JgQ9..Q ~~_L.]_537000 _..~"....._.._._j STATIONEQUIPMENT-SUPERVISORY &ALARM ~_$17,949;~$286 $4,626 $1,421 $2,770 $7,6§.§l__~~$1_~q~1L.._.·"·~·$69r·~-~!QJ
2 of9
,-ROCKY MOUNTAIN
POWER
Electric Plant in Service with Unclassified Plant(Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
Dr ·....r...nl-r iA Total Calif OreaonWash Wvomina iUtah :Idaho ,FERC Other
$9 $15 $254:609 $7~$15;$4 $60,052 $3,
$6 $10 $17:$5:$10;$2 $40,814 $2,
R,n~\fl('!=C:::$9 ),;$14 $23<$7~$14($3 $55,336 $3,
$~$201
fl,DEVICES $$$',~$4-:-:-:5,S___j~----...-~,,~O:"'-'_+-'--'~-"-:--0$$$~~~$'$704
)$0 $0 $1
~~~~---~--,,~.+~~~---~_.------t~~~~.~~.~~~~~----".-----~-~-~-"-,,-,--~-,-,-"~-.,-_'+-~:-"'_--'-----~~"--~'"-~$::;-:"1;~-~-"-~"--'-'-~~~+--'---~~$1 ..-----~-t~-~~"'-..~..~-.,--:-~--~..-.----::----j
t>.$0 $0 $0
iP $0
iU
!1Ci1OOC;()-'~~i~~~~---~~~~~~~"--'---~-~-"~-~-----'~~-~TTJ----$7 $2
$~$8,8
$2!$25,0
~~~~YP $5
YU $
LAND $9 $0 $0
Lh,~8 J $'$0 $0 $0 $1,1
LAND $~$0 $4,434 $0'--::--~-+-------'~~"----------~LA~N---'D~RI--=G---H=TS-;:'-------'~-"-'------~~--'$1 $0 $0 $11,0
i 1010000 ,3602000 ~~~::~~~~,,:~~.:=-~=~,~-==-~~,~,=~'~~'-~'-'-------"~P $"$;:~_.~~$2 $1.9
~_1010000 -+-.3602000..._.~_.__LANDRIGHTS ~..~~~_~~~,~~.._~~~_-l__~JL .__,~,,12,80j,~-._-~_~.'-_""':$:..:;o:.t-----~-~'~$0~-~~-~r----------~~'0$2=-'..'8~-=+~~-~~~:::+---~~----..::~:+-~~-~--:=-=+.~--~,~,~
:1010000 ]610099 STRUCTURES&~l~PROVEMENT~~~~_~~_._.~,__~~__._~~~_..}__",,,:S4,11'!1 $4,174 $0 __,_".==+----~.,_~.._.,2":+..---.--...-.-~~c..=_J~1010000 36,10000 !STRUCTURES&IMPROVEMENTS i IOU r $2,1711
1 .$0 $0 $0 $2,171
3610000 I STRUCTURES&IMPROVEMENTS ;OR i $22.273 $0 $22273 $0'3610000 --~--TSTRUCTCjRES-&lMPR6V8v;ENTS~'~~'~----~-'-'-'-iuT -1~~'-$46,ooor-----~,$0 $46.0 $0L1010000f3610000--'-I STRUCTUR~S &IMPROVEMENTS.,.!WA -"-'-I-~46L~~_·"-··-----$o1-·----·SO!$2,4 $0
L1Q.1Q29L----l.~122QQ_,_._____+STRUC'I1LRES &IMPROVEMENTS__.__.~.._..__~~m4~_~.t__$9,8591----_.,SO $9,8 $0 _~_~
1 1010000 [3610000 ~TRUCTURES&IMPROVEMENTS 1 WYU $2,1121 $0 $2.1 $0 ~
]1010000 'T362~"----STATIONEQUIPMENT ,,-.,,-~I ~$21,923 $0 $0 ~;~~~~~~.:~~;~~~~..;~~~~:g~.~~~::~~~~....~.=-_...m_1 ~~__m_-t=$~~~:~~~'.~~$2136 $28~;.~--.~~---;
lJ-.QlqQQO -r 3620000 STATION EQUIPMENT ._I UT 1 $4.~~.$0 $439 $0 $0 J$Ot~~~--~i_:iggg~~==~=~~:g~,~g~~~~~=~===~~-._-m--__~m_.._.-_I ~~p~.---.-..l-'~~--$-m~~,-.-m.~~$47 $110,6 _3~-==-'-i~t-_....~,,~~
1 1010000 1 3620000 STATION EQUIPMENT ~$9,665 $0 $0 $9,6 $0 $0 $01 $0H%T~---~~-~---~~~~:g~~6~,~~~~~~~~:~:~:~g:~:-~~-~=tfifu--~-~~---~~~~-~4-----t6~--.--~.-------~~..-_.-i%~~~-l=~~~._--,~,-~,~--,--~61
.1010000 i 3627000 ..-~--STATIONEQUIPMENT-SUPERVISO!3Y &ALARM -jR $3,526 $0 $3,526 --$0 ~--12.L_~==i2t==~0~.-$0 ---$01
LlQl0000 ~--i 3627000 STATION EQU!P~ENT-SUPER'{l~Q~&ALAJ3J':1_~___tR.~.--!.~~_~.-.-..-JQ-------!Q>-.----w .~.~c----~2j ---~l__~----~---~--~t----~~...1010900.I 3627000 ,,~~.~.I6I!Qfi..~.9.l::l_IPMENT-SUPE_F3..'{!59BY~LAR~__._W3..-----t--,--~~'--..$0 $0 $919 ~-I_~o,,~---_-J1Q ,~Q ~~~
:1010000 j 3627000 STATION EQUIPMENT-SUPERVISORY &ALARM _~VJ:!_P ---+$1,951 _$0 $0 $0 $1,951 __$01 $0 SOt $0,LJ010000 I 3627000 ,STATION EQUIPMENT~SUPERV1SC?RY&A!::~~_,~~__+~lli~~.to .$0 SO .!?_1 _,_.__.~__.__~_....,~SOl .,,!Q!t~g~~~~I ~:g~~~--~":~:a~~'~~}~~~~~~~:~d'~~~::----~~'--+-'~D~-~~"~:~~~-.-$56,7~~i~~~:~-~--i§t----"$7'2~~r---"---"m-----1~
L 1010000 ~-._.L 3640000 ._.__~_"POLES,TOWERSANDFIXTURES"~~_~_=t=QR 1 $335,485 ._$0 $335,4.~-----.~---~~~----_.-tOJ ~_.__!Q ~~~~~L.J.9.l99~_1 3640000 "..,:Eqh:s~TQ~~~S_AND ~QSI1!.f.<.ES'~'~_~-t~UT .1.._~,_~.~~9,8~_._~_~--~-~--._~-;-J.~-------_~__,_~29,88?.__.__~~;-----.~~_~$Oj
L.J.Q.10000 i 3640000 !"POLES,TOWERS AND FIXTURES"t WA i $93,409 $0 $0 $93,409 ~~$0__$0 $01 $0~.1010000 "~_._i 3640000 __.~~OWSRSANQ£!~URES"~"~__~_~r~_~_~$104,66cl ~1O~~~_._.1~.:$10466J --===-..J9 _____~_.~.~---~1
t-';~~~~'6 .1;:~gg ~Jt_~~E~g~8~%$E¥6df-to~CES---~-------t~~-~-+-·-·--~·;..~~J_·_..-$32~~-.."~,---·..~-tg _._~~*~--.-......§~l,~~%-__---~-..,,~~i~~~:~
L1m~1~~~~~~~~~_-_.~-~~~~-~~~--~~----~~~~_1~10000 i 3650000 I ~VERHEAD CONDUCTORS&DEVICES OR l $238,949 $01 $238,949 $0,$0 $0I1010000I3650000_OVERHEADCON6lTCT6RS&-6EVli::§"----~-'-~'-~'UT---~~14.864----'$oy-------"$O------$O!$0 $214,8 $0
L2019000 J.3650000 I OVERHEAD CONDUCTORS&DEV~:ES_~~~~,$58,922 _~_~__$0 $58,9 $0
L1010000 I 3650000 I OVERHEAD CONDUCTORS &DEVICES WYP ------,S85,737 _.~9L.._$0 $85.7 $011010000J3650000!OVERHEAD-CC5N5UcT6Rs&DEVTcES..-----·..-~~-==:[$11,742 -'$0 .._--·...._..-$0 $11,7 $0 $0
L 1010000 3660000 !UNDERGROUNDCONDUIT ...m_~__>~~~.__•...LA.-~..l!2,081 $16,081 $0 .._~."'~_.$0 $0~~:~:=I::::=n~~~--------'-+---'-'$~-----"'--~---$8B:2~~~-.$0 $8,3~~i~~
!1010000 ~__~_i 3660000 i UNDERGROUND CONDUIT UT $174,2651 $0 $0 $0 $174,2 $0 $0 SO!
L..}_Q.1.2Q2.Q T3660000 !lJJ;1DERGRO~UlT·--=~--=-=~=-==~~~_.WA $16,482'--....._~__m •SO $16,482 $0 $0 .._...__jQj
30f9
'ROCKY MOUNTAINPOWER
Electric Plant in Service with Unclassified Plant(Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~
,__~~_>_~>~i'JDERGROUND~ONDUCTORS&DEVICES__..~__~._..Q.!3..$161,269 __~_$O _~.!..f?!:.~~~._.__~.~_$O $0 .__....!~.__.~_..__.~_i 3670000 UNDEB§_RQ~~.Q..gg.~.l?JlgTOR$...~_l?~EVIC_sL~~_~T .__+-$478,735 ....3_~~_._~.._~__$..91 _,~~._.~~_~~_~~~~J...:-o}-....-!~
j 1010000 j 3670000 ~UNDERGROUNDCONDUCTORS&DEVICES _WA '$22,964 $O~~_$22,9641 $01 ~$0:$01 $0~QQ2~:367~_...._..J~l';JQsB9ROUNDSQ-';!DUGIQg~.3~_QEVIQ.~~~_~J_~r~______~~937 _...._....~_m~~~~~~jJ9 ~~~_..~~~----$~?~lr._----~-~g4-..._.~~~...._.1Q+......__~$_O~~f---i6f~~g-~~..---I ~:~~~~~=±~1~~;~~~~·~·3~~~~~I9RS-~QE~~~------.-L ~:U --~.-_.-i i:~:~~~$~atT-~--'~~.+~~-~_-~i==~16.7~~f i~l i~!~~I .~§
;1010000 ~--kf[@Q.--=~'=---...~l~BA~~~~~.~~=_.%__JD\:L __~__~_+-_...!71 ,365 ~_$QJ"~~_"_~__~O~_~=-~_~~_.~.$0=.__._._.....!?1;i2§_._~=-~~_._~2~~~~~~~----~;::~~~-t:~;~~§f~~~:~-=~~-===-~.=..=t-·§f---~~-~-~"-·+---~:~~::~~Ej ~i~:=:~~=0:i~-L~==--=-~6r--~--·i~~$439~__i~l..._--~r·~---~~ri~~~~~~~;;:~~~~~"-~~_._._---t:~~{~~~~}-~----~~-_·_·---~~-~-t ~p-----"+--~:~---*-$99·~!~i4}~+---¥oL--===i-----*~----·1§r'~--~:3680000 LINE TRANSFORMERS-'---:"--..~~.-...-.-----...-t--wYif'~-~--~---T"-~~--~--~---$Ol----.-~--~-j==~~~~-'$Ot---~$13,2~--~$0 _--$6;--"-'-.~-so
~~~=~~~-~~~~~8~:'~---$~~t:~~·----·"-r~~+----"~4!1010000 1 3692000 j SERVICES-UNDERGROUND ~IOU $24,587 $0 .$oi $0 $0 $0 $24,5871 SOlIj~~g~~~__-==t ~;.~~~~~--~.~~=-..+~~0{·~~~~.g~~===·=_..-·....._.._--+-~~---·---.'-i~~~:~~_.__·_~~~~_--·~-ii$2i~===-~=-~e~_.i~$162,0 ~~
j 1010000 !3692000 1 SERVICES-UNDERGROUND ~$33,661 $0 ~$33,661 $0 SOt-1010000 -1_3692000 I SERYI~~!::J~.!2..~_~f3.0UND .__=-=-=--==~~_.__.~!:...~$27.027 .-i%r-._-_.---.~2+---."_~~"_~--!??,.P27 $0 -~Q~~~~~~g I ~~~;g~g ----I~~~~1~:-LJ~Qs~~~----~--------r~~-----T ~~:;;~,$3:9~6"----·~~~-·W--ig!$85~~ig ig
He-!~~=~i~-'~'$13.5 ---"~~~-~r-----:-:-
~~.=-..~-~-J
j 1010000 !3710000 INSTALL ON CUSTOMERS PREMISES OR $2,525 $0 $2,525'=¥==$0 $0 $01 SO!$0,
LJ.9J9.QQO ~__3710QQ9 ~__JtJi'TALL ON CUSTOMERS PREMISES .....UT $4,4~----_.-$0 ~~,_.-$0 ~_"~~.!Q~~_....~.±2l .._.!Q__~-----~~
~-ffi~-~··--__H~~-----·~~i~~@~%J~i§~~f~~~~~~::rp ~~~~$5 .~-~~~~-.--..~~i~--1gt----···~·~·1·~i
j 1010000 ~371q22.~_"__.....J.!::§!f1.LL ON.CUSTOMERS PREMIS~S ._...__.:!!YU_._._..__..$152 $0 -~e----~....._--••-•••..;$c...:.O+--__._...__....7$0+.~~-~--.-._:__:_
j 1010000 ~3730000 _.~STREE_l.~.\§J:lIINq_~._?IGNA.LSY~I~~.§..~n_......~._~.._._...~_CA $693 $693 $0 _~__~._~~~9 ~_.~_._~.,....;c$~0-----.::-:+-...-----.-.::_:_
1 1010000 i 3730000 I STREETLIGHTING &SIGNAL SYSTE~S IOU $626 $0 $0 $0 $626l10100~__...__+3730000-.--.------..-~i.....§}B.sET LlGHTltJ"~~!~~l SYSTEMS .__~__"~~_~_._.__.....!.~~_$0 $22,4 $0 .,__$;:,.;;0+--_._._c-'~$0"'+--_.__~__....:_+'"_~~__~:7_:+~-~~-~~-~___::_:_
1 1010000 ,3730000 STREETLIGHTING &SIGNAL SYSTEMS UT $23,653 $0 $O~.$0.+--_.__.__$,.=.:;.23j"..:.i65.o..:.3t..~~__~_....c...o..!--~~",:+-,_,.__........;-:-
k1010000 i 3730000'----"-1STREETLIGHTING &SIGNAL SYSTEMS ----~.~~-'-'INA $4,096 $0 $4"]96 ··~~$O $0
j 1010000 __.__1_1l30000_....."....._-+....§~s.ETLlGHTJNG&SIGNALSYSTEMS __.~_..._.__.$7,862 ~O $7,862 _$:-0.+...~-"+-__-~.::_::_+'----_.7-::-
rrmOOOO ..~~~OOO~+2IRE~L~lGHTING &~.!~~~.h..§..YSTE~S __._._.._._~YU $2,237 $0 $2,237 ,~-----0$40f.-.--...---.,-:..-+---.--_.........,:-:+.....--.-.__.----::-::-
1 1010000 ~3890000 i LAND AND LAND RIGHTS i IOU $93 $Oi $0 $0 $0 $
1 1010000 !3890000 .__--l._~.~~~NDLAND ~Qtl2------~-.-_....~....l-.Q.B.........-.~..$228 $2 $0 _.~9+_..~>.+-.__~::-:+-.__._.::_:_
f1010000 !3890000 !LAND AND LAND RIGHTS 1 UT $-$0 $1,441r1016000i3890000~-~~TlAN5-AN5TANDRIG-HTS-----·_·"==rwYlY--'$<$434 ,----'-.--'-'-~~-~~~-~~-~.-~-::-::-t_---~
I 1010000 ....L"}89100.Q~~DOyy!'JEDINFEE------~-----..---~---..-.-..$1 $6 $0I~~~:~~I ~:~~~g ---~-~-~i ~~~~~~~~:~~~~'__.m..._~~...._.________~$'$$3 $$~~$5 $~r 1010000 ..---.".I 3891000 ~-------l LANP..9WNED'INFEE .-----+~-.~.$-:$4,$0 '~............:.$~Or ~_~__·"_...:....c,y ~,..__~,.--.-:,.."+·~_-0-+>~_,_~
j 1010000 j 3891000 ~WNEDINFEE ~~.$0 .~$-=..0t--.......~+_,---.:..~~....,...J~.._._.__~_..__~..:~l10100oo i 3891000----·-·-·--·1 LAND OWNED INFEE~......--.--.---~..-..-----_~$5,<.>$1 $1 $431 --'--------'$792 $2,1 $3 $I 1010000 !3891000 _.+--LANDOWN~~.=--==~"..........L.UT __~$2,543 SO ._........;;..,$0o:..t-__,~"$,~2-,,5'-0,..~_,__,...__.~+-._"-0''"t ~~
i 1010000 !3891000 j LAND OWNED INFEE I WA $1,099 $1,099 $0l1moooo~~~_i LAN6~ij~~-----~--Wyp ~,41n $0 __~$;1~~~~~17~_~__~~~~~~__,__.~I 1010000 1 3891000 ~_.I LAND OWNED INFEE ,WYU $2211._.~_124__.._.~.._._._.--!0e-----~>---..$0 $0 _.$:-O+--__._.~
L_1010q22..~n,...___t 3892000 ~.J:.A.JiQ..g~GHTS__~._._.,,._~.__,,!_!.QY.__~..__.__..__.m_~~~,~__~tQ!~_..__lQ __~91._.._._.Jt~_.._._~__~$_....)oc........._'__!
4of9
ROCKY MOUNTAIN
POWER
Electric Plant in Service with Unclassified Plant (Actuals)
Balance as of December 2012
Allocation Method ~Factor2010 Protocol
(Allocated in Thousands)
~1010000 <3900000 ~STRUCTURESAND IMPROVEMENTS SG $7,2661 $116 $1'F73 $5~$1,~$3,111 $4421 $t-~~QQ._~--~~~~~QQ9~_.__.._~==r.§JRUCTURE§AND~_ROVE~'&T~,-~_._.__~-J-_.._._..~!~.~.~_~_~_-ll~~_$2i2.:L~._.__..~.1~.~g}r=~8251 $32,639 _.$~,451 $2~1010000 3900000 ---i STRUCTURES AND IMPROVEMENTS UT ~$40.8371 $0 $0 $0 $01 $40,837 SO
1 ~J§"!Q~OO~~~~~~-~-3900000-~~;STRUCTURES ANDIMPROVEMENTS WA ...~~-I $1.:1,0171 ..._.~--~--W-~-~$1~$0;$0 $0
F~~~-====±+:~~~~~~~g:~:~g~:;~~~-=t==-~-~~--~~~I---'---"~'-~'~~~~:~~~l ~~_~~g.~..__n._.-n'_.".-'---'-'--f-_'_"_"'._"'--'
j 1010000 ;3901000 I LEASEHOLD IMPROVEMENTS-OFFICE STR CA ;$512,$512 ~~J.2l $0 $0t-~~~~~~--_.~-.-t~~%6+656-..__.__m-i-t~5f§-f~~~~i~~~~---:~-±~---i~:~;t~---~~·$2~~$1,6 $1~~_-_~j ~m~o ..I L~~HO~~ffiO~~~~~Rcr~~~-_.~-I --~1~100 .---~~~----~~t---$~2~2~7~9~----~$~~~~~-----:~~~~--~·--~$~M~·---~~
L 10102.22-__,__._.._1,...~~..!-~~..._I LEASEHOLD IMPROVEMENTS-OFFICESTR l~_.__•••__._.._••L_......-..!:!..9 $0 $0 _.$01 $0 $~~~~_~__,J~~moo~__I ~A~HOW~PROVEMENT&OFACESTR tWA i $~TI~__~~~~=:~-_--0$~0~~----~~~------+~--------~~-~~._._~~
~_~__~_}g~OOO I LEASEHOLD]MPROVEMENT~OFRCESTR !WYP I $~72i $0 $0.__$m .~_~$4~~_2_9~_.~_~~_.~~~__~~~__~~~~3.SL :;~$1~~$
1 1010000 ]3910000 -+~FICEFURNITURE WA 1 $467 $0 $0 $467 $0 $0 $0t-1§1~OOOO._====[~!.Q9~.~F1CE£!d..~]l~..m~~.m_~__._~__~--__Vi:i_p -c__"~~_~E__.~.2----..~-----1Q"---~t __.-.!Q ~_._$~0+~~_"..·_"·__0.;._}-----·-··-'_'_1~·_~·--·--···_j-~-~~--~--==rlZ~5f~~~~EN7(:PERSONAL-COMPUTERS--c~ll...--.._.__.+-:-.--.-$~-......$1~~i6 i~$;~l ·--~i:::...;·6+-~-~-.......::...:..t----..........;·"""'+----~~~
LJQ1.QOOO .n_l,__~QgQQQ ~OMPUTER E9UIP~EN1..:J:,~~SONAL COMPUTERS __...9i-_.__--1._~_m...._...J~§l __.~_~-.....J~-1..§,---$44rl----$~:;J.;,9;.;;;;2;;;..5~-----~-...=$2;"';+~_"__'_"__"__'~~~__'-:-~4
L..l0101?Q.q...__....---L-~2..'!.?9.Q2 _..-+COM~JE.!3.E.Q~J.E..t0~_~..I.:£:.~RSOf':!~.f0MP~l£..f§...__...JQ!L-....._~-.._.--..-~~_....$0 $0 ~$O!.$0 $6
1 1010000 l~~O_O_O ~_J COMPUTEREQUIPMENT-PERSONAL COMPUTERS OR ~]"$1,759 _$0 $1,759 SOi $01 $0
j 1010000 !3912000 ~COMPUTEREQUIPMENT ~PERSONAL COMPUTERS SE ~$64 $1 $16 $;~.$11!_.~__,....:$.:;:;.27:....r-~__.__~:~+<-~--"------...:_+------".;_'_{tI91Q9Qg....=-_=-=-~~-T"39~·-··-'~~~Q.~~~IfL!3-'~gYlPJ:~~.~l-JT ~l:~!3~9.~f.h..<2.9.MEUTER~~SG -l~~=~$2:g58~~--·$33----$"531·-------··$163 ----$318-'$881 $1
1 1010000 i 3912000 _I COMPUTEREQUIPMENT ~PERSONAL COMPUTERS SO '$40,490 $897 $11,004 $3,121 $5,729 $17,272 ~~c3.:....:5:..5:.+__-.-----::$~,1~----~
~1010000 1 3912000 i COMPUTEREQUIPMENT -PERSONAL COMPUTERS UT )$2,214 $0 $0 $Oi $0 $2,214 $0r-1010000 ----~1~··3912000---·..---'~.,-""""-COMPUTER-EQi]iPMENT ~PERSO~JAL COMPUTERS-·---~----·+---~-"$837 -.----.------$0--'-'-'<~'-$O -----..$8371"-$0 $0 -~-'$o·~···_··~~·-·--·--·-:....:..t--------~!f0100oo·_m.-.-m_"-:·---r~~12o~====b)~lJTER·EQU1P-MEN~RsmJALCCiMPOTERS~'--'wyp :-r--.-$2,386 $0 $0 $0 $2,386 $0 $0
1 1010000 j 3912000 ~COMPUTEREQUIPMENT ~PERSONAL COMPUTERS WYU j $106 $0 $0 $Oi $106'$0 $0 $0 $0,[j--:Q1009Q~==~~~j"·3913500-,~---.._-~-t OF':I9-~m~..9~E..f0.stiL.__....·.=-~==·===~--.--'~~--~·~--L~==~'c~;=-="-$15 --=--=~-'~==~-==-.m.==---'-'~$O .-.-------.$6 --~..~-~··$Ol ------=~~~IQ=.-·-·_=_~sQl
1 1010000 .J2~]3000 I OFFICEEQUIPMENT CN 1,$61 $01 $2 $01 $0 $3 $Oi $1=$0!10100_0_0_~__.J._3913000 -_.--..__.1 OFFICEEQUIPME..r~l ~_.IOU'~!9 _~.__"..__~~~.~_...!2,--.._..J.Q ..~~~.~_~$~~
j 1010000 .3913000,-----l..OFFICEEQUIPMENT OR 1 ~$0 $408 $Ol $0 $0 $01 $0 $0,i 1010000 3913000"1 -6FFTCE-EQUiPME~-~_--._.~"·SG t $988!$16,$255 ~-~2~-$423 S60'----$4 --=:1Q1
j 1010002.-._1,_3913000 .__J..,..QEfICEEQUIPMENT _SO ..~__..!1,407~__.~_~__.B~>---..J.."!..~~..1!~~_..__.__..._~.£9q $$4 _-I~~~~-~_.-t.~;~~~--~-~.~~--t.*~~~~~---_._-_..-.-..-~_..-_.._."'¥J~--_-=t--"----'-1~.i~~~~.$~~J.i~$1;~i~~g!L1010000 __.~_J._1Q!3000__.._....__~1 OFFICEEQUIPMENT ....____WYP j $11i---m~_._..._...~~_......12 ._....!!~~.$0 $0 _$2
L1.q:lOqOO j 3913000 !QfB~s,s9~P.ME!.'!Lw ..~_..~I $19!$0 $0 $0 $19 $0 $0 $0
)1010000 j 3920100 j 1/4 TON MINI-PICKUPS ANDVANS ~A ..1..--$95 $95 $0 $0 $0 $0 $0 $0l1010000j3920100.~!'J MINI~PICKUPS ANDVANS IOU i $377 $0 $0 $0 $0 ~$0 SQj[J.Q.!..~I?.9Q.._..==----r-3920100-----~---··T·114T.O~!::El£KUP~AND..':::::~~=.-.---~-OR ~=J~-~-~--~.:L.Q.~it--.-'--"10-'$1,981 $0 $0 $0 -~-----'''--'$O $01L~_-__~~~i~:~g~~~t~§~~:~:~g~~~_~-~-~~----i---~~--~~-~~:~~:~~----~~'-~~-~~
i 1010000 !3920100 1 1/4 TQ.~~:-PICKllf?.AND~VANS .UT J!$2,5491 $0 $0 $0 $2,549 ..$0 .........19'.uu~oJI1010000~3920100 .1/4 TON MINI-PICKUPS ANDVANS !WA 1 1=363'SO $0 $3 $0 $0 $0 SOt"~~..1QlQQQQ ..___.J...1.9201QQ......__+_11~~...MJ!J~~~--I~--+..~--.-$466 ._.._._"m_~~.$0 $466 $0
~.1010000 .__~m ~~~OJ.Q9___.>._1 1/4TON MINI-PICKUPS ANDVANS m__.~-WYU J......._-..__$26,$0 $0 $26 $0
,1010000 1 3920200 1 MID AND FULL SIZE AUTOMOBILES .IOU I ~$0 $0 $0 $14
U010000 __~.~.L_~~Q.~_m_.j_MID AND FUL.LSIZE AUTOMOBILES __m____OR I _~*-....-__$O _$239 $0 $0L..!.2lQ9.2.0 ~3920200...._~J MIDANDFULLS]ZEAUTOMOBILES._..__.~"SG ~__~__.-$1=_$14 $8 $$3
5of9
,:,ROCKY MOUNTAIN
POWER
Electric Plant in Service with Unclassified Plant (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
j 1010000 1 39?Q~{L ,I "1/2 &314 TON PICKUPS,VANS,SERV TRUCK ~OR ,$6,627 ~$6,627 $01 $o!$Oiumm$Orm--SOt $01r-~+~§b%--·--_~-_~~:~g~~~~~-J~;!~_~~
~QQQ9 i 3920400 I "1/2 &314 TON PICKUPS,VANS,SERVTRUCK _~~_1 SO 1 $983 $22 $267 $76 $139 $4191 $57.----n
.--------
nn.S3f $0
f--~%~·---.-.--t.-~~.--"-.,~~:=~=m.-~::~;~~;j1 ~g~~:g~~~~:~~~{:~_~i;~~f~=,·~:~·:=·~i~~~--=-~.=.-.-l.---..~.--.~-;~~~I __~..mm..._.~.~~===__~__~~-'--~~~._~_~:~:~..===ili .----:~I
i 1010000 I 3920400 i "1/2 &3/4 TON PICKUPS,VANS,SERV TRUCK i wyp 1 $1,677 $0 $0 SO!$1,677!$0 $0 SO!$Oj
l.~~~~~~~._--~--===t :~/~~N~~~~~~~~~E~~~~~~~~~r~~$9~~~~~$4:!-_-~~=-=-~~~~=ig-=-~~.-----~
t 1010000 i 3920500 j "1 TON AND ABOVE,TWO~AXLETRUCKS"i IOU i $2,504 $0 $0 ~$01 SO..__..-.$2504 $0 $0~=~:~==:=~=~~~~~-~=L 1010000 l 3920500~~.~j "1 TON AND ABOVE,TWO~AXLETRUCKS"I SG .-t-$6,219 $99i $1,603 $492 $960j $2,6631 $378 ---$02-41-----~~!1010000 .__~?Q.~O~-w--m-m~-----w~")TON AND ABOVE,TWO~AXLE T~UCK~~:.~m.-_m.__..._""_"_~"'-§..Q~~-~~~-~~$474 ~,,-_..--.~-~:LO~m."-~.-$129 $37 $67i ~~ji~___$28 $1L._.:!Q19000....'3920500 1 "1 TON AND ABOVE,TWO~AXLETRU~~_~..-_.~~~_~~__m._m_+----~~~.?..'}Q§_m••__~",$O!$0 $0 ml=0Jt!.~~~QI?L ..1Q __"__-:---$O+--._~_~~__:-....,~1010000 l 3920500 M ,_j "1TON AND ABOVE,TWO-AXLE TRUCK~~~""~..-__~_.~1 $2,625 ~$0 $2.625 $0 soT $0 $0t--~~~~g~=~~==--=--t··~:;:~·.~=·,=~~~,=~=::==f:~~g~~~~~~g~~:~g:~~~~:~g~~::-'====iM~~~.~~_j ==.=~~~~_~~~~+===~~~=-~Z===~~l~=~~~=~~"¥==-..._~~:~j 1010000 j 3920600 _I DUMP TRUCKS -..m~'__--t~R j .S761 $0 $761 $0 $0 $0 $0 SOt-~~~~-~.---~.~~==-==,~~.==_=±%~-~-~-------~~_,...~--m.-~---'--$~li==",,-g;~$5 $1,4~~$2~~_.__~~~~_
,101ססoo ,3920600 I DUMP TRUCKS !UT I 1=$0 $01 $0 $125 $0 $0 $0~I~~1 1010000 i 3920900 TRAILERS ,SO '$53rr--~$12 $1Mi $41f $75 $226,$31!=~n $0~-=t ~~~~!~
~-~~====i~~~$0 $0W~_~_!~--~OO~~~~~~-+-~--~~~~~_~~_y_~I 1moooo j 3a14~·SN~~~~a~~4~~~D~~I $®~~.$nO $1!~__"~r 1010000 i 3921400 "SNOWMOBILES,MOTORCYCLES (4-WHEELEDATV I SO =t $20 $0 $5 $2!$3 $8 $1!SO!$0t_:!.9_!POOO .m_---!.-J921-.LOQ......m_m._.m._..._.._"SNOWMOBJ!:.ES,MOTORCYCLES (4~WHEELEDA1"~~.PT ~._____.._._...J..!_~.w_~~1~_..,_$Oj ~,_~_~._~~_.Ji.~_~.$~~...!2
1--1010000 j 3921400 "SNOWMOBILES,MOTORCYCLE2j4-WHEELEDATV l WA -<t~-1'0 $0 $47f ~$0 $01 so!$0!-·101000·O·~·--·-·_--'---j3921400~··I""Sti0WMOBILES,MOT05CYCLES (4-WHEg=:LEDATV +WYP ..------~-T-----·~~~--$0 $0'----$01 $103!$0 $01 '·$o!----"'-~..-...-"$O~Z~~~g~~E~:~--L-~~'----¥o~~1010000 --+"3921900 9VER-THE-ROAD SEM1-TRACTOR~._~_I SG n.m_.~$3731 $6 $96 $301 $58 $160 $23 $1!$0
L..:!Q!.0000 _.--.._~_J_~J~_...mm...._..__...2YER-THE-ROADSEMI-TRACTORS ..==+.~§g.~-,,--"-.-.--r.--m-..-.!:3.!.DJ--._~-~-~~-,-$8 $104 $291.~~..$163 $22 '".......!lC"""--.-.-.~~~=_~,~~::g:~~~::~g~g:~~:'r-~:'$1~--~-1~__~_$_8~~~~:~~
~l~~~__~=;~--±;;~~~_'_'_..$~_.-=-~~jt.-..-,jfdi~__.._~~~---f~"--"--~L~~.Q.~~__~....J~.J930000 .~,_~_STORES EQUIPMENT _i CA ~~$243f $0 SO!$O~$0 $0 $0 SO!G;;~...~l..~;~~~_~~=_",m--~~g~~=;---=~====~===..fJ~~':-·-·---·l'-$i~~1 ~3,~~-_~~~~_~~---=i
1 1010000 i 3930000 j STORES EQUIPMENT TkG.$5,308j $84 $1,368 S4201 $819j $2,273 $323 $20 <~~~~~~b~g -"·--·-~··i-,,~0§6~-~..:-~~===~I_t~%~~~~g~:~~~~~-,-----------~r~_~=-t_.~-RWI'-~---"1~~~--"'-"-~-""-15~-~-~--~~----$W'--..~~-~
!1010000 i 3930000 ..STORES EQUIPMENT I WA t $745_SO!$0 $7451 $0 $0 $0 SO!sol!1010000 __~~.~~_.__._--+~TORESEQUIPMENT -"~-t'--'!i.yE.-_......---=t===-~.19-57!-....J.Qc----...!0~_.SO!$1,057L_n _jQ $0 $01 SO
j 1010000 ~3930000 ~TORES EQUIPMENT WYU $~$0 $0 ~$4~$0 $0 SO!$0t~1·010000--~·"~----r-3-94<OOOO"-··-'''~~""TLS-:sHC5P:GAR EQUIPMENT"----~~---;CA _n----~·$765t-_$765 .~'-'$O--~-~----$:gr----$0 $0 $Oi $0
~OOOO ,~_"r 3940000 _.__~_-:J:LS,SHOP,GAR EQUIPMENT",,__._+_IDU "<_~.+.---.-J.1.~--.-<-~~--.~2_n $0 __~.._m_._mJ9~__~__$0 $1,913 _._.-.121 ~L.!.9.1.~9.Qg_..l_~9409QQ._,_.~~_."TLS,SHOP,GAR EQUI.PMENT_"~_~M~••_~Rm..!$10,92~~.-_._._j1~~__~__~$0 $0.~L_~_~...~J.Q
6of9
;,ROCKY MOUNTAINPOWER
Electric Plant in Service with Unclassified Plant (Actuals)
Balance as of December 2012
Allocation Method -Factor2010 Protocol
(Allocated inThousands)
~!1010000 I 3940000 !"TLS,SHOy GAREQUIPMENT"!UT _~_~I~~~M $12,475 $0 ~~e ~SO!SOl $12,475 SO!SOj _~~~41~§~~I---E~~~~~--~~t~~~~'~!~-=====~~-=~f~-~Jf-~-=t=-=ig~~~g,-==iL=±~~,~~~~--.~~--~~~~~~-=--=-~---!~~~;.i~}f[Q.~~~;-==~~~=='==~~~-iilL:==±~-=-J~~~--==l::~+--=~~~~-m!1010000 ~3950000 !LABORATOR\C~_Y!pMENT ~~__j $7,799 $0 ~.~1Ql~,~_m"$Oi ~"O.$7,799 $01 $01 mJQJl~=~.I~~·-~-~_~g~~.~------{§t·-==~:.·.~~=~L,_.m_~.~_.jj[~~010000 _i 3950000 ~LABORAT.oRY EQUIPMENT --~.m~,,,l WYU j ~$0 $0;.,.M'_~$Oj $614+Wi $0 $0'_~H~=~~~~~~'~~~--~-1~T-"-·-·-~J~._m~~=.=.·=-$J~~.~--.---fo1-i~
L 1010000 ;3960300 i "AERIALUFT.PB TRUCKS, 10000#-16000#GV OR !$6,904 $0 $6,904).$0,$01 $0 $0 ~$O SID
1_"!.Q.!QQQ9 ..L-3960300 ....i "AE.RIAL..!::!!:.1.':E~~UCK~10oo~6000#GL~~_~+2~."~...~~~__~.$384 _$6 _$99~__"SS91 ~__~5__.._$23 .§.1 ~_<~~~O
~1010000 m ...._~~00 !"AERIALLIFTPB ~~UCKS,10000#-16000#qv !UT ..._.~.,,+~....~1l.9 ~_~$0 ~~__~~$Ol ~,_$0 ~-$6,419\$0 _~$0 __~j
i 1010000 i 3960300 ;"AERIALLIFTPB TRUCKS, 10000#-16000#GV j WA j S1,681 $0 $or-$1,681,SOl $0 $0 $0 ~~;-=-:~=-1:~:**~:~~~~_~~-+~~-==i=.$3~~;=--ig ---.-:.~----~~~~61~~-=-~,__121~_-+3960700 ,TWO-AXLEDIG~E;R/DERRICKLINE TRUCKS I CA +$173 $173 !2l~_-~~__~~$01'$0 $0 SO!$0~1m~!~~--W~~~~~~~=~---+---~~---~---~---~---~-~-~--~~---.--~W.2:10000 ..[3960700 __~Q~.hSgIGGERJDERRICKUNEIBbl.9_~L...__..~,==r=~._...~-m=t=-__~~"?J--.SOi $833{.~-__~..94.-~,_-~9t $0 _~~__~-1~",m.~
LJ010000 _-1...3960700 TWO-AXLEpIGGER/DERRICKLINE TRUCKS~_~SG ._____________.$1241 .~~~$10'$19 $53 $8 SO!$0!1010000 I 3960700 TWO-AX!:-E DIGGER/DERRICKU~E.TRUCKS__~~-!£[,.._.__.__.$_1,74~t__~_~_"_$01_~."._#..._JOj ......$01 _$0 $1,740 $0 $01.~1-...!Q.~g92-2._~-.L-l~Q?..Q.Q "_2~.=.~.~_.Q!g~G.g,~QS!3_f3JCKLINE TRUCKS ..WYP $205 ..-i6t--ffi____·..-~$Ot"$205 $0 $0 .~__~~
L 1010000 t 3960700 TWO-AXLEDIGGER/DERRICKliNE TRUCKS WYU $2101 ~~_$01 $210 $0 $0 SO!~
tl~;.~~.-l-;:~:~__._._...__~~~~..t~~_~~~~~~~-=·.~=~~~~._--..---~~.~~"'-'----~--.~.==-~~---~._-~~--~=-.~-~l·."~""~~·--$2.9~~--'--~~i-1010000 ~3960800 I "AERIALLIFTP.E.TRUy_KS,ABOVE 16000#GV .OR $12.9061 -~~~.$12,9061 $Oi $0 .$01 $0 $0 $0;
i.ml.Q10000 ,.I 3960800 ~;"AE.RIALLlFlf.B.TRUCKS,ABOVE 16000#G.Y.~..__-L..~.--l...~!~_.._._~__,,,~.._._~~$Ri~~~.-Li=9_..__!!5I]_.._~__$53~L._~_.llir-_,....~t ~~~._.l2..!..~.._.....L}960800 I '.'8E!S!.~~Jdfl.E.:~·TRUCKS,ABO~EJ~.QP~y'-__..__._~......~I_~YL..~.._._..~_~_..J1§!~_~0~~~~.__..~.,,__...$O ...__._m_...__~9 ~16,3~~$0 ~91..'---'-"~iOJ
j 1010000 ~3960800 "AERIALLIFTP.B.TRUCKS,ABOVE 16000#GV WA $3,3291 $0 $Oi $3,329 $0 $Oi $0 ~$.2.,L=~~_.J-.~..:~.;~~~~t¥1~1:.~:~g~~:~~g0~.l:L=m_._m.:~=~=_~~-·-----··--.--~g -=~~~*.g.--~~-~~--_..--~~
~1010000 1 3961000 I CRANES OR $413j SOl ~.-$413'~~$0 $oj $01 .SO.$l=$01t_..10100~~3961000 CRANES ,.'m m._SG .$~-'§Z.5t_.$59 _~4?.._~__..$291 .$"~.--$1,574i __~:@0_,,~-_~1~..__~
~..~~~.-._..;;~~~~~~~~~ONSTRUCTlbN EQUIP,PRODUC"TDlGGERm
.._".~~-"-'$g~~i~!$9~~I _.....--w~"'-~~+--m...m_...m·~bt-·--~~-~}M-·_'~·_-~~==--·-·-~~l---"--··,{gi
j 101CX?2Q_~_m!3961~__~CONSTRUCTIO~.EQUIP,PRQ!?~f!Q}9GER __~..._.--..--i--.-.-...-.~~----<~--,~----~~-----...~B._._--._~~+__..__~$~_.....,~_._~._._...JQ~.$01L..!!ngooo _.._._..----l.._}_~§.:UQQ._...~__.~"HEAVY COm~TB~gll'2~~Q~IP,PRODUCTDIGGER SG __+___$30,288l .$48?t $7,807 $2,397 $4,6751 $12'~_.m..~~~4.:!.e----_$117 $01~1910000 f 3961100 HEAVY CONSTRUCTI9N EQUIP,.PRODUCTDIGGER SO !$7351 ==i=16 $200 $57 $104 $3131 $43 $2 $Oj~.12.!0000 ..~3961.!Q_0_~_~__~~~CON~F3~.IlQ.N..s9UIP .."£.!3QQ.~!DIGGER_~...~..__~_~"L.~J1,8~*_~~,$0 ----~L-_--~i241.~__.__m~~_.-1Q ~1~.Q9~2~._~_~_2~~__tt.s.~~.92~~I!3.llCTIONEQU~RODUCT..Q!GGER .~~_vy',!P !$1641 ~$0 $164T····---~.__J9.~._..19 __...$0 _~
t 1010000 [3961200 THREE-AXLE DIGGER/DERRICKLINE TRUCKS CA $8431 $843 $0 $0 $0 $0 $0 $0'
[1010000 ;3961200 THREE-AXLEDIGGERIDERRICKLINET~.~~~~.-~_.--+----~~~H-$0 -~_~;~__,_~$1,9~!~._.!Q~.~JI-ffi~:::g~~:~~:~~~~-~-~~~$i~~:l i~$9,;~~$12 $~~".~~......._....._m•••_._.~~••___:~igl
l 1010000 i 3961200 THREE-AXLE DIGGER/DERRICKLINE TRUCKS SO !$28I+.$6 $78 $22 $41 $12:+_·$17 $1 $0[i91000.Q_-'~'_~_~L}961200 THREE:-AXt=EDiGGERl6ERRICK~INE TRUCKS . .__.~_1'.L.."~-~=r-""$11]061.'$01 _$0 $0 "'--'"$O-~$132if61~~:====KQ='--'---$O----.--...$0r1010000t3961200THREE~AXLEDIGGERJDERRICK_LJ~E...L~~_CK~~__~,~~~_.__..~~_1,908...$0 ._.!Q~_~~~_.$0 $0 $0 ~$0 $0
k1010000 ..!3961200 THREE-AXLE DIGGERIDERRIC~LINE TRUCKS ..yy'y'~._..._,_~l_.__~$~~_~__~__...>_~_~-----.jQc---.--.--~...2.2 .jQ
j 101000q,....T~J2.2.9_..T_HREE-~!::E.g.!~.9s...'3iDE~~!5 LINE TRUCKS WYU .-.--~-.__L $836...__~9__...--*Q_.~~~-~--~.$0 $0 v~.JQ
1 1010000 i 3961300 SNOWCATS,BAC\5HOES,TRENCHERS,SNOWBLOWi3 CA !$486 $486 $0.._$0 $0 $0 $0 $0 $0l~----~~~~O I SNOW~T~BACKHOE~TRENCHER~SNOW~OWR ~U __~~1P~1 ~~~~~~_~~~_~_~~$1~P~6~2~__~~+~~~~-.J.010QQO ...~J 3961300 "I SNOWCATS,BACKHqES,TRENCHERS,SNPWBLOWi3~~.~__.__,.__,$1,676 ~.Q .__....~~.$0 $0 --!QC'"'"'".~--~~$00+--..m...~-"""""';-'-+---.._-~~~,..-i
L 1010000 j 3961300 I SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR 1 SE ....l $10 $0 $2 $1 $2 $4 $1~_lQ.!~~__j 3961300 ~NOWCATS,8A__9KHOES~RENCrg:RS,S~OWBLOWR HG ~~+J_~~~_.__._~1,34~.M11m..~---~?~i---_..,5317 $
l 1010000 i 3961300 ~NOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR EO $149 $3 $40T $11i ~$6~+--$,...:..9f-m-~-~-'--+-----.--0--if'"101OO00-·----·1-3961-3·00----TSNOWCAT"S:BACKHOES,TRENCHERS,SNOWBL6wR~'1 UT~~_mm '-'''-~§33:j75'$0 $?l=~'''~-'''-~$0 $3,9751 -~-$O
t~~~~~g~~==._l_;:~~~~~"==.==.m.L ~~g~~;~~::~g~~g~~:.l~~~g~~~~:~~g~~~g~:.~~--~-·--+_==-E~§..=~=~~-~~_.i%r==--"'~'-----"-$1:ot6t---,~.-...:=1ill=-w..__...~~...~__----,~~.--'---'
7of9
ROCKY MOUNTAINPOWER
Electric Plant in Service with Unclassified Plant (Actuals)
Balance as of December2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
l 1010000 ~__.__._..L..~970000 COMMUNICATION EQUIPMENT ~~__IOU i _~_..">.~m.$7,7781 ~__~$0 $0 $01 $0.$01 _$7,7781 _.~$01~~I
J 1010000 j 3970000.I COMMUNICATION~EQU!PMENT .WA ~$11,905 $0 $O~$11,9051 m SO!$0 $0]SO!SO!Ll.~~=~~~~C~~~~·==~~:l 1010000 1~_972000 I MOBILE RADIO EQUIPMENT !CA j_~_~~~l:!Q.~~~$~$0 ~$0 $0 $0).~$O ~Q1
E==i ~~=1
1 1010000 j 3972000 1 MOBILE RADIO EQUIPMENT ==1 wyp ~-"'-~t..$0 $0 $8 $0 $0,$0,$Oi~-~-~'$$:~-=I
;1010000 )3980000 !MISCELLANEOUS EQUIPMgNT t.}DU _i ~'"~$64 $0 $0 -~"~_$64~.$0 SO!~'=-~·--~~I--=-~I====D
!101OOOo 1 3980000 !MiSCELLANEOUS EQUIP~_~~~...~_$66 $806-!-$229,$4?O $1,265 --~--iLj010000__~-l_398OQQQ__~!MISCELLANEOUS;QUI':~E~~I_",,._~~.~~_.__...............;_"_~.~~$0 ~$01 $01 _~._~~~~~!?__$OJ __~Q~g>.
j 1010000 ;3980000 .__I MISCELLANEOUSEQUIPMENT -t-"f!1;.,l $214 $0 $~+$2141 $01 _$0 $0 $0 ~r~~~~~;~._,==~-+=--~_.~.~__~~_;.~:~g~~~~~g~~~g~::~~~~._"._,~~_~_---~G--I~D=-~~--~~~=~,----{gl
i 1010000 ...j 3992100 _~1·LAND OWNED INFEE !SE $2,635 $41 $648 $200i $4511 $1,119 $1?1~._$10 $01~====-+7:~GSUpp-o~~-===--i:~~,$;~~~~~~illi=--~~~~-_..{~
J 1010000 i 3994100 _rsURFACE -PLANTEQUIPMENT ,1 SE I $13,554 $211 $3,333 $1,030,$2,318.$5,756 .~~7!$49 __.1Qj
j 19.1Q9~!~~~4400 __I SURFACE-.ELECTRICPOWERF~gL~ITIES !SE .1 .~3,4~~....~~_..$260L $5~~~._~_$1,454 '"$21rt_._._--tL2 .~9~n t?1.0.9_!?9 :3994500 ..._....i-.i:!!:!pERGROUND -COAL MINE EQUIPMENT _=:J SE E _$.73,3~~$1,141!$18,040 $5/576'1'$12,546 _.$31 tl~'__._~~"~9 .$267 _'"~
j1010000 J 3994600 j LONGWALL SHIELDS ~SE ~__$24,48ir--~$6,021 $1,861 $4,188 $10,399 $1,549 $891 $0;
11m~.!~~_0 !W~~uro~~~E~~_R=~,~~-__$_m~--~~---Wl_1.t?.19.900 ....._-r 3994800 _.__~__~__.._..__1M~INLINEEXTENSION ~~_._____S-S_.!$1~,-~__~19L ~~,910 $1,5J~L"$3,415'~~t!~Q $1,26~_~~_.._.~-.-._-_.~I 1010000 I 3994900 SECTIONEXTENSION SE i $7,294i $1131"·$1,794 $554 $1,247 $3,097 $461 $271 $-2i
j 1010000 _"J 3995100 ..I VEHICLES ~---~.----~.-...--~--..~SE ~L ~1.~~~___$191 $304>-.__~_"_~.1§.1'_~_.-.!:SU~'-.!~~?§f-_....__.....~_~:!1<~I 1010000 :3995200 ._~.__.._.LJ::!E.AVYCONSTRl!f::.rIONEQUIPMEN.J_~_.,v_.._...~__~._~_$6,158!.$96 ..~~.._._.~±?8 $1,053 $2,615~..~~~__.~.__~._~1Q.!
I,1010000 ..!3996000 j MISCELLANEOUSGENERAL EQUIPMENT SE I $2,520'$39 $620 $192 $431 $1,070 ~$91 SO!
J.Q1QQO_O .L.._399610~0 ,.j COMPUTERS -MAINFRAME ..._~_~_~~~2E__~..__-----L..__._~~__.~_.$98 $30 $68,-"---~~~~~~_.....~-.<.~4-----~".-1ill~.-lQj.~qgQ__~._--l 3997000 ,~.~,.....}.._!v1INE DEVELOPMENT AND ROAD EXTENSION SE ~.~§..!.~,-".~,~£Qj~$.~;....~,,,__~2,9q3 $6,645 $16,?~~J!:?~.§.!.._,_.~__.j~.SO!t 1010000Total i 1 !$23,577,0141 $522300 $6407376 $1,817023 $3332,990 $10061227 $1 371 292 $64,8061 $01fl~~_~~ED-~·-~----~-,-.~""~."mtm~~=~$3~:~1____$;~..-$~~~~----:$2i6t-~"'···--ili~~··~-~~=-·-~-~$i~=-'~~,+_-_'""--,~$_~3.....,01 ~
:1019000 i 140139.J PRODUCTION PLANT-NON-RECONCILED SG-P j ~$0 $0 $0 $0 $0 $0 $0
t--.1019000 -lJ.:!.Q1~_~...._.I TRANS PLANT NON~RECONCILE!?_~~,._..._.._.~-====~..L..~'"_~_=~~1~."_--~-'".:'$87-'-$1,409--$4 -$84;l<--_-=---=~.:L......_,-$332 -$I1~::-~-~-1~~}--I g~l~:tt~g~~~§gZg~~g ·--------~---~----~-------i~~---~-·::~---..~~~$~~~O~~__--~~__~__-~~1~_~~__l-J~}~__~_.~-~!Rrn~NO~RECONC[ED _~__~~...__=~--__~.~~.~-=$0 -$1,ffiS W ~_~$~O~,-----_~:~~~~,~{~~--~~~~~-··-·-t··~i:~l g:~~:::~~Zg~~:~gg~2lt~·~,-·....··~-·-·-·-------~p-·-·--~1~--45:9~~-·----·--i·~--_...i~i~~$5,9~~$0 $0r1019000i140169~_~N-NON-RECONCILED '''-'---~~---4-WA i -$100 $0 $0 -$100 $0 $0 $0 ·~$Oc-t--~---'-~r~1019000~"-"--·-r~-1401-69~-·-·~-==-=+...-p"~N-NON~RECONCf~ED --"--==-=====-~~~WYU--J-==,----'::S51Oc---$0 .~_,~~mm $Ol=--=.~~'-~"'-"-$O------~~Q~=~~Q+,,-----.-...-.----',--i~OOO [140189 ._L MOTOR VEH/M081LE PLANT -IN SERVICE-NON-lm,,?O 1 $0 $0.$~.$0"$0 $0 ,~$--'-i0~,,~_~~I 1~90~~~1209 _~~PTHER~TA~G~LENO~RECONC~EO _~_~~~~~_~~.~_~~~~~'~._~~:~'"~1~75 ~1~~~~-~$7~_~~~~
1 1019000Total 1 I T ~$19 175 ~$208 -$4149 41,0041 42,2491 ~$10,866 ~$658 ~$41
l 1020000 i 0 I ELECTRIC PLANTPURCHASED OR SOLD SG j $124 $2 $32 $10 $19'$53 $8 $0 $0
j 1020000Total r!----r $124 $2 $32 $10 $19 $53 $8 --$O~'--~$-O
L122_1Q.t?.9_~_~.L_O~~__"...~_LQ!§TRIB COMPLETED CON§IB_~~l!~!::J.9TC~..§.~.J_CA !$371 .~~;??~__$0 $OL $0 $0 ._.._.§9 ,,_~__.SO!$0
80f9
ROCKY MOUNTAIN
POWER
Electric Plant in Service with Unclassified Plant (Actuals)
Balance as ofDecember2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
3 ~1 1061000Total i [$17412 $371 $4 632 $1186 $4,158 $63691 $696 $0,$01
1062000 [0 1 TRANSM COMPLETEDCQfiSTRUCTNJ:~9T CLASSIFI SG i $39,589 J6~Q~_$10,204 $3,133 $.6,1101 $16,9521 $2,407 $152i ~~
1062000Total [j $39,589 $630 $10,204 $3,1331 $6,110\$16,9521 $2407 ~$0
t---~~j~~~·T~t~I-,----_·+·_L~·--·-·-·-1~~Q~~Eh~Q.fQ~~-I~~~~~_..__.._§..§--.._._-_...~-t~--~~.~_.~~;l i~~--{~m-~·__·····_---··~?~-~·_·_··_···~~.L~~r----··-·~~~~~'~"~~~}i~-----'1%
~~oo~OO~__~~_~~_IGENE~L~MP~D~N~U~NN~C~SF~~~D,$~~~~-~----~-----~'--~-~~-~~-~I 1064000Total i !$5983;$1331 $1,626 $461[$8461 $2,5521 $348 $161 $0
1 Grand Total 1 f !$23,624,682 $523,288-$6,420,684 $1 8211051 $3,342451j $10077,8871 $1,374,320 $64948)$0
9 of 9
"ROCKY MOUNTAIN
POWER
Capital Lease (Actuals)
Balance as ofDecember 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
f
r
·~
1011000 3908000 j CAPITAL LEASE COMMON ~UT 1 $11,714)SO!$0)$01 sol $0)$01 $0;SOl $11,714\$01 $Or SO!$01t··'···1·01-·100-0-===~~··_"-'3-908000-'-~~'~~PTTALLEASEC-OMi40-N'-----=-rWy-p"t~~"$1:3~L==---''''$ot=~~-~-''-'$'Ql=~_~~~=$01 ,,~Of ~_-==1Qt~~']~1~"88r'-"""'$'1'j88j"--$'or-'-"-"-$'or--·~--"-"·-$QL=~,~~.··$Ol_n~$Or··--·-··--·-$Ol
I 1011000Total 1 I I $65,393)$818T $18,0221 $3,6471 $O~$Ol $8,3881 $7,138\$1,249!$31,5661 $2,788!$1651 $01 $01~908000 ~SE(;OM _~O,~__~Qj
1011500 j ~908000 I CAPITAL LEASE COMMON !SG!-$1321 __~_~__-$101 SO!$O!.-$201 -$171 -$4j -$561 -$81 -$1j $0:$Oii~~~~~~~-I~I -~~~:I~~~~~~l ~~~II1011500_I 3908000 ~~I CApiTAL LEA~~fOMMON -+-..YY~-$361~,----4~~-~4---~-$~~.$01 ..~.SO!-$36;-$36 ~~e,ew_$Oi SO!---,-.-~294--~_m,$O!$O:.~
1 1011500Total I 'j i -$297;-$5]-$2141 -$21i $Of $0,-$751 -$68 -$7'$351 -$161 -$1'$01 $0
L._1Q_L!9..2.Q ~...._...~+..._~.i~.~.~_~_~""~._..~_l Capital Le~~~s-AC_~~~~91~9...~&.-2B_~_L.~_:§?~Zl..._....~_.~2l.~__~1:l.~~m_~__...._._.~9-+__.""~1QL $0j m $01 $01 $O!.$01 $O!$0!--..~-gJl-~~--~~~I 1011950~~_~~_11§450 !Capital Leases -Accumulated ~~-$9101 -$14i -$235r ,.:~721 $01 $01 -$1401 -$115_-$25j -~3901 ~$55J -$4i ~.1Q!~~~~~!~:~::~:~~--$~~~I ~~~b$~~~~~~.
)1011950Total I j !i -$9,9801 ~$207]42,7341 -$741j SOl $01 -$1,622j -$1,381l -$241j -$4,0901 ~$560j -$271 SOl $01}_J..:!10000_~._.._..L.2~Q~~~_~_-L CA~ITAL LEAS§"~QJ:.~__~~.._..~+-__12,581 L_..__.._._~.L.._..._-$2,.?~.!J__..__..-.!QL_"__~~_~$01 $01 $ol ~~
i 1110000 !3908000 j CAPITAL LEASE COMMON f SG l -$5,4731 -$8n -$1,4111 -$4331 $0'$OJ -$845J -$693 -$151j ~$2,3441 ~$3331 ~$21!SOl $0H~~Jl~-$1~:!1110000Total !.f -$9,980~~$71!~$3,7991 -$3781 $01 SO!-$1,797~-$1,663 -$134--$3,623~~$291!-$19!$01 $0Ul~~~-~---~a;:~:~~
,1119000 =r14i?450 j CapltaILeases-Accum!JlatedA SG J m~~$14j $235l $72l $01 $01 $1401 $115!$25 $390~$55~$4~$O~SOl8l~~L==~~~-'--~~~~-~$i
J 1119000Total J !!$9,9801 $2071 $2,734j $741l $O~$OJ $1,6221 $1,381!$241 $4,090!$5601 $27!SOl $0
Grand Total 1 !1 $55,116;$741!$14,0091 $3,2481 SOl $01 $6,515;$5,4071 $1,109j $27,977i $2,481 j $145r $01 $0
1of1
ROCKY MOUNTAIN
POWER
,1\OiVi'310N 0'"PACIFiCOHP
Plant Held for Future Use (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
Sry Account .ISecondary Account .--!--.._,~'~_~~:_o~_~~..••.....~~~--~Aiioc !TotalCalif Oregon ~aSh ~iWvoming ·Utah.Idaho FERC ]§~
J .10~00.00 ~.__.,~.__-+-_1.401000_~~._"--t..J!'.li~OWNE~1~EE£..~.__~.~_~,~_,<+?.§_J_j!?,923 $142 m__~;t2'~~-~i~,,~._.".m__~ZQ.~._,.~ldrrl $3,821 _m._.~j§.~~L-$34j ~~.._~05Q9~_.",m __m",._i_3501.000 I LAND OWNED IN FEE !SG I $2,841 $4~~~~,.~_?~~..__~_~438l $1,216 $1731 $111 $01
1 1050000 1 3502000 1 LAND RIGHTS 1 SG 1 $156 $2 $40l $12 ~$67 $9 $1,$0L_10500Q9_,_~_~.I 3601000 _--l_"b6~.Q".9.-~~"g~.~E~__---m------.--.-l-="£~--,l-.~..m $683 $683 "'_~~~-,-.~<~~,$0 $0 $0 __"~---.$01j1050000__~.}601000 !~ND OWNED IN FEE ~OR I $746 $0·$7461 $0 $0 $01 $0 $0,"l9JI1050Q~__.3601000 LAND OWNED IN FEE 1 UT i $4,847 $O!SOl _~__~$0 $4,847 _~$01 $01_}_q_~.9QQ.9_._.~m...~~"1000 _~_"_"_b6!:~tg_9-~~_~.!2"J~£~~_~__"_..__.._""~_".,,,_,,"LQt'I ,__~3,508 "._"~91 .._:p..~.?.9~L__.m."..~"_.~."m_".._m~".~_._,_~_~,_~_~_g,u.$01 $01
1050000 3992200 "J~r'JD.Rlq!iTS_.~.~_",__"_,_~_"J SE -f.-$953 $151 $2341 $72 $163 $405 ~60 $31 $01
1050000 Total T !$22,657 $888'$7,5611 $1,016 $2,003 $10,356 $785 $491 $0
1059000 0 E~~!RIC PLANT HELD FO~FUTyRE USE-OTHER j SE I $26,343 $4101 $6,47~_$2,0021 $~.,505 $11,187 $1,66~$96!$0
1059000 Total I 1 $26,343 $410 $6,4781 $2,002 $4,505 $11,187 $1,666j $961 $0
Grand Total !I $49,001 $1,2971 $14,0381 $3,018 $6,508 $21,543 $2,451l $1451 $0
1 of 1
ROCKY MOUNTAIN'POWER
,A O:VISiONor:PACH;lCOHP
Deferred Debits (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~Account ISecondary Account ~-~--~~~--~--~~-"'--~lloc Total Calif Oregon--Wash\r\IYomina Utah 11daho TFERC Other
iit:~Total--t185016 -I EMISSION REDUCTION CREDITS PURCHASE~_~~E_:;::;~::~-::~:;~:::~:ffif----:~:~:~~:~t~::;~-+~-~NRC~~~~~~~~~STRATIONCOS:rs----~-~-:~~~~---~-::~1200--~---i 185027 e~iMORTIZEDCREDIT AGREEMENT CO~'~---'OTHER $1,918 --$0 ---'----$0 -~"'--~-$0 $0 $0 ---$~~~
J 1861200 i 185028 UNAMORTIZED PCRB LOC/SBBPA COSTS OTHER $203 $0 $0 $0 $0 ~o $0 $0 $203:~120~0-~-~1~1850~--~-!UNAMORTIZED PCRB MADE CONVERSION COSTS--"-==-OTHER _$146 $0,~$O-~$0 $0 $0 '-~_~91_~=-_$01 $146I186120_0____j 185030 _I UNAMORTIZED '94 SERIES RESTRUCTURING COS _OTHER $754 $0 $0 $0 $0 $0 --~l-$01 $754.
I 1861200 Total ~~$3,021 $0 $0 $0 $0 $0 $01 $01 $3,021
i ~~~~~~~"1-~~:~~~~~~~~~~~~;:~~~~sBILLINGS ------~---+~~$1,1~~$~~_$2~~$:~$1~~$4:~~-$~~I ~i~11~~--~--_--I~~~~~-~~~~T~-~--·~~~~~-~-~I 1865000 1 184416 ,I Deferred Coal Costs ..Naughton Contract SE $5,505 $86 $1,354 $418 $941 !$2,3381 $348!__$20I $0
l 1865000 ~I LTPre;aidCoaICosts ---------__~_+~¥$2,9171 $45 $7~?$222 $499 $1,239 _$1~4j ~_J1.1J_"__$0L18650001-1844.~~~CaloW 0 Royalty Reduction Receivable __~$742 $12 $182 $56 $127 $315 .~~,$3 $0
I 1865000 Total 1,!$13,651 $212 $3,357 $1,037 $2,334 $5,797-$8631 $50 $0
L-:!867000 I 134300 I DEFERRED CHARGES 4-~E ,$41 $1 $10 $3 $7 ~17 $31 $0 $0
1867000 Total \$41 $1 $10 $3 $7 $17 $31 $0 $0
1868000 i 134360 LAKE SIDE MAINT.PREPAYMENT ..CURRENT SG $4,909 $78 $1,265 $388 $758 $2,1021 $2981 $19 $0
1868000 i 185306 TGS BUYOUT SG $110 $2 $28 $9 $17 $47 $71 $0 $0
1868000 I 185309 LAKEVIEW BUYOUT -SG $0 $0 $0 $0 $0 $01 $01 $0 $0~86§QOO '''''=---'''---''1'--1853w~----"~-'-BiJFFALo SETtL-$~ENf----=-=~=~=----~------~--e-SG -$0 $0 $0 $0 -~-"--··$Or-'-·-·<$O ---$-0~8000 j 185311 JOSEPH SETTLEMENT SG $698 $11 $180 $551 $108 $299 $421 $3 $0
I 1868000 j 185312 .I TRI-STATE FIRM WHEELING .SG $0 $0 $0 $0 _~_$Oi $0 $0~.8000-'"-----\185313 _MEAD-PHOENiX-AVAILABILITY&TRANSCHARGE-"---S"G _J.._.t!?,001 $297 $3,3_51 $1,029 $2,007 $5,567l-~=~$7~0!$50 $0
1868000 I 185335 LACOMB IRRIGATION SG ---T-----·-.$415 $7 $107 $33 $64 $178 $25!$2 $0
1868000 185336 BOGUS CREEK SG $1,118 $18 $288 $88 $173 $479 $68!$4 $01868600---~"-----t=J"85337-----·-pc5iNT-TO-poiNT-TFtA-NS RESERVATI-C)t~JS"------"-~~~"··-~=~:~S-G-··-'---$2,780 $44 $717 $220 $429 $1,1901 '$169r-----=---"$11------$Q
1868000 t 185342 JIM BOYD HYDRO BUYOUT SG $90 $1 $23 $7 $14 $381 $51 $0 $0
1868000 j 185351 j BPALTTRANSMISSION PREPAID OTHER $8,017 $0 $0 $0 $0 $Q!a $0 $8,017
1868000 =P85360 --I LT LAKE SIDE MAINT PREPAYMENT -~~r<SG I $13:150~·$209 $3,389 -$1,041-$2,630-~J33-1 !'--"$799!-<$51 1 $0
1868000 --1 185361------"LT CHEHALIS CSA MAINT.PREPAYMENT SG $9,719 $155 $2,505 $769 $1,500 $4,162 $5911 $37 $01868000_,_"_._~_-L_!§~_LTCurrantCreek_CSAM~~!£~-?Lment ,_m_..__.._._.'"'"~__SG $813 $13 $210 $64 $125 $3481 ..~~_$3 $0
1868000 Total j i $54,819 $745 $12,063 $3,704 $7,224 $20,041 $2,8451 $180 $8,017
_1868~~_~_t_~~~_~~DEFERREDMONT~COL~~IP?LA~~O~~~$925 $15 $238 $73 $143 $396 ~~~$0
1868200 Total !$925 $15 $238 $73 $143 $396 $56!$4 $0
1869000 i 185327 FIRTH COGENERATION BUYOUT SG $0 $0 $0 $0 $0 $0 ~~,$0 $0
1869000 1 185334 ,~,"m,_HERMISTON SWAP ----"--------<~-SG $4,049 $64 $1,044 $320 $625 $1,734--~$246i ----$16 $0
1869000 --L 185380 LT Prepaid IBEW 57 Pension Contribution OTHER $5,934 $0 $0 $0 $0 $0 $01 $01 $5,934
1869000 Total 1 $9,983 $64 $1,044 $320 $625 $1,734 $246!$16 $5,934
Grand Total !$85,072 $1,078 $17,359 $5,339 $10,783 $29,103 $4,1801 $259 $16,972
1of1
/ROCKY MOUNTAIN
POWER
Material &Supplies (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
!PrimaryAccount----rSeconda~Account +...=-~·_··1~-t-ota\~~19J'0clm~IUtab $1.1~iklaboF Other .....1R!m~~0 --.----==~-CARBON $91 $0
I -$2,602:$40 $64O!$198 $445 $1,1051 $165 $91 $0
I 1511120 1 0 COAL INVENTORY-HUNTER --1 SE $72,982J $1,135 $17,946 $5,547 $12,4811 $30,993 ,___~~~_$265 $0~-----"---~~~-$17,946\l 1511120 Total I $72,982 $1,135 $5547 $12,481;$30993 $4,6151 $265 $0
1 1511130 0 COAL INVENTORY-HUNTINGTON SE $32,138 $500 $7,9031 $2,443 $5,496 $13,648 $2,0321 $1171 $Ot11511130Totalil$32,138 $500 $7,9031 $2,443 $5496 $13,648 $20321 $1171 $0
!1511140 -SL~_~___~__,,___<2Q~h-~~~~IORY~IM B!3lllGE.~_~".____,.~._.._~_~"+SE______$26,816 $4171 ",_m~••_~~I__$2,038 $4,586,$11,388 ~-._~~~J_~-__.,<1m-$0j""_._------,1511140 Total 1 $26816 $417j $6594 $2,0381 $4586 $11,388 $169Gl $97 $Oj
i 1511160 ~+9___~.______~OAL INV_~_NTORY -NAUGHTON i SE 1 $11,895 $1851 $2,925 $9041 $2,034 $5,051 $752J $43 $QjI1511160Total1$11895 $185,$2,925 $904 $2,034'$5,051,$7521 $43 $01
1511170 a i COAL INVENTORY-COALPREP PLANT I SE +$41,956 $652 $10,317 $3,189 $7,175 $17,818 $2,653 $152 $0
1511170 Total $41,956 -$3189 $0$652 $10,317 $7175 $17818 $2,653 $152
__2~U~,~__~m__~_g_.___~_~_______~9AL INVENTORY-'£~YQ.DAK___~___~,_~.t~E-M___-~2 $0 $0 $0 _.$01 $0 $01 $0 ""-~1511180 Total $0 $0 $Ot~'---$O $0 $0 ----sOT--$0 $0
1511200 1 0 COAL INVENTORY-CHOLLA -4 SE $10,8271 $168 $2,662 $823 $1,852 $4,598 $~$39 $0~""'."'__"""""''''''.I
1 $10,827
~
$685,$39'1511200 Total I $168 $2,662 $823 $1,852 $4,598 $0
~>1511300 !0 COAL INVENTORY-COLSTIP !SE $1,255 $20 $3091 $95 $215 $533.$79 $5 $0
1511300 Total i !$1255 $20 $309 $95 $215 $533 $79j $5 $0
t-·_~~~~-io~Total~-'~-L COALJ~VENTORY-_gBhl~,,_______~_~____,"+__§L~_-+_._.~--$108 $1,704 ,.,...,.~.....---.~~~$527 $1,185 $2,943l $4~~,$25 $QJ
I I $6931 $108 $1,704 $527 $1,1851 ---$2~--$438 $25 $0
~500 0 ,_,,-L-~_OAL INVENTORY -DEER CREEK SE $381 $6 $94 $29 $65 $162 $24 $1 $0
1 1511500 Total I $381 $6 $94 $29 $65 $162 $241 $1 $0
,1511600 0 COAL INVENTORY-DAVE JOHNSTON SE $9,001 $140 $2,213 $684 $1,539 $3,822 $5691 $33 $0
1511600 Total $9,001 $140 $2213J $684 $1 539 $3822 $569,$33 $0
L~'!M 170q~______~_...._-----COAL INVENTORY ROCK GARDEN PILE SE $3I.~.$579i----.$9,165 $2,833 $6,374 $15,828>----__"$2,357 $135 $0_._.-----.._.---~---~.·-~~---·T""'------~-~1 1511700 Total $37,271 $579 $9,165'$2833 $6374 $15,828 $2357 $135 $0
t~J...~11800--~----0 COAL INVENTORY -SE $0 $0 $0 $0 $0 $0 $0 $0 $0
1511800 Total $0 $0 $0 $0 $0 $0 $0 $0 $0I15119000COALINVENTORY-HAYDEN SE $3,993 $62 $982 $303 $683 $1,6961 $253 $15 $0
1511900 Total ~$3,993 $62 $982 $303 $683 $1,696 $253 $15 $0
~,1512000_~·_<_____.f__Q.~_I NATURAL GAS j SE $0 $0 -~.Q $0 $0 -~_~.~_~~~__~O~-~1512000 Total l -------t---·-l----··-$01 $0 $0"--.$0 $0 $0 $01 $0 $0
1512110 I 0 NATURALGAS -HERMISTON SE 1 $0 $0 $0 $01 $0 $0 $0 $.2J~.!$Ol1512110Total1$0 $0 $0 $0 $0 SOl $0 $0
1512150 0 1 NATURALGAS -UTILE MOUNTAIN l SE $O~$0 $0 $0 $0 $0 $0 $0 $0
1512150 Total 1 SO!$0 $0 $0 $0 $0 $0 $0 $0
1512160 .,_9-_---NATldFAL GA.§.-N~§HTOJ:~_~~~__~,_______,,-L,"_§'L___$Oi $0 $0 -$0 $0 $0 $0 $0 $0,-1"'512160 Total~-~-"--"-$ot-~---$0 $0 $0 $0 $0 -~'~$O $0 $0
1512170 0 1 NATURAL t?AS -WEST VALLEY SE ~.Q $0 $01 $0 $0 $0 $0 $0 $0
151"2170 Total $01 --$0 $Oj $0 $0 $0 $0 $0 $0
1 1512180 0-NATURALGAS -CLAY BASIN 'SE $3,371 $521 $829 $256 $576 $1,432 $2131 $12 $0
1512180 Total $3371 $52 $829 $256 $576 $1,432 $2131 $12 $0
~!:L9_0___.__._~-~--~~-"'-NATURALGAS -CHEHALIS 1 SE ,~~Q --~$0 $0 SO!$0 $Q~--",$0 ~$.Q---'---.--.-"-"----.--"~'----_t'--~---._.~.-----.,..-------$0!1512190 Total j $0 $0 $0 $0 $0 $0 $0 $0i1512700-0 NATURALGAS-GADSBY l SE $0 $0 $0 $0 $0 $0 $0 $0 $0
i 1512700 Total j $0 $0 $0 $0 $0 $0 $0 $0 $0'
1 1512800 0 OIL INVENTORY -BLACK HILLS POWER &L1GH SE $0 $0 $0 $0 $0 $0 $0 $0 $0
1512800 Total $0 $0 $0 $0 $0 $0 $0 $0 $0
L.1514q9JL...,~_~~~1-!2 ________",_,_FUE~ST9CK~OA~~~____,__",_""",_..__...____,~e-.~_-..J $3,854 $q~~--~-$293 $659 .~~_~,j~:t4~~,"$14 .~
1of4
ROCKY MOUNTAIN
POWER
Material &Supplies (Actuals)
Balance as of December2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
r~~':o:~~~~-~Ond"!LACCOU~-~-~:.~...~-.;;".;~~-IAlIoc ~~calif-$60 OreaOi\$948Wash $2931oOnii~~~~~:FERC-~1~IOther$oi
J 1514300 0 OILINVENTORY-COLSTRIP SE $1631 $3 $40 $12 $28 $69 $10 ~~
1514300 Total 1 $163 $3 $40 $12 $28 $69 $10 $1 $oj
1'-~~~:~Total-"--_9-_'~.._OIL INVENTO&Y-:_9_~~.I SE -'"--'--'-'ij'~1-"'-'-"-''":~;:~:~::~:-:~!:~!.~~._-.._.~m·"-i~!
1514800 ._~_._~__'"OIL INVENTORY-OTHE~..SE I $01 sot $0 $0 $Oi $0 $0 $0 $Q
!1514800 Total J 1 $01 $0 $0 $0 $01 $0 $0 SOl $01
l 1514900 1 0 lOlL INVENTORY-HAYDEN SE I $761 $1 $19 $6 $131 $32 $5 $Oi $OJ
l1514900 Total,1 -$76j $1 $19 $6 $13l $32 $5 $01 $01
IJ~~~~~-=:--~510--------~---__~-~~T~f~~~~f§~t~~~~:L_-----I ~~1 -$2~~~66t-32i $5~~~$1::;~-$3:~;~$8:~~~1 $1,~~;1 _k~----f6j
r 1541000 1515 '_'~~_"'~DAVE JOHNSTON STORE ROOM I SG 10'158 $2,563 $787 $1,535 $4,258,$605 $381 _':1
..1541000 _~~,."._1§1Q_~~,m_,~,~_"_,__~.",,~.WYOOAKSTORERO.ofv!._.,.~?---t---,""__~.?~4~L.~---,_,,J~~tl-$1,325 $407 $7941 $.~_m $313 .$2QL m_..j9
1541000 1525 GADSBY STORE ROOM j SG 1 $4,295;$68 $1,107 $340 $6631 $1,839 $261 $1jr~C $0
1 1541000 1530 CARBON STORE ROOM j SG I -$4,0331 $64'$1,040 $319 $6221 $1,727 $245 $161 ~
j 1541900"---I 1535 ,NAU8HTON.STQB_~_gOOM_"~_~__'__'~__1s~i $12,5441__,$200 $3,233 $993.$~'!--$763~!--.!QJ~ooo "1540 ~UNTINGTON>STOREROOM SG i $14,954 $238 $3,854 $1,184 $2,308J $6,403 $909 $58 _$01
11541000 ~§_,.1.~HUNTERSTOREROOM __I S8~'$21,732 $346 $5,602 $1,720 $3,354 $9,306 $1,3_?!f--__~~__~~l--~lQQQ.._.,,-~~.1550 ~~"__~~_BLUNDEL.LSTORE R_Q.~_.,,~__,_.,j1t~.2 __,,_,_,_,"_.~17 $276 $851 .$16,~~.2 _._j~~r----._--.~.i~-J~O'
J 1541000 1560 WEST VALLEYGAS PLANT ~,$O $0 $0 $0 $0 $0 $01 $0 $0~541000 ~.1565 ~_CURRANT CREE,ISJ:LANT "..I SG _I $3,083'$49 $795 $244 $476 $1,320 $187 $12l $0
1 1541000 1570 LAKESIDE PLANT SG $2,970!$47 $765 $235 $458 $1,272 $181 $11 .$0i.1541000 1580 -"-'--~C~EHALiS-PLANT-----"'---'-'"-SG I~DZJ $43 $704 $21~_~22 $1,170 $166 $11 ~~--....~
j_1541000 1650 ._~..."_._HyDRO SOUTH -KLAMATH RIVER -CA I SG 1 $O!n $0 $0 $0 SOl $0 $0 $0 $01
y.1541000 __J§.I§.._~~~__+--~YOBQEAST,:l!If._t1.~.._.~SG__i..._--~~-,-.--....$0 $1 ~----...--..J.l $2 ~r------..1Q--_.~~gJ
l 1541000 "1680 I HYDRO EAST-IOAHq .1 SG .j $1 $0 $0 $01 $0 $1 $0 SO!$QJ
!1541000 ..._...1700 -!-LEANINGJUNIPER STOREROOM ~i ~:=t=$698 $11 $180 $55 $108 $299 $421 $3 $01L..J,,~4100g_.__,___1705 1 GOOPNOEJ~l~!2~L~~.~__._,.~_~-~-_g>~_,$9 $150 _~§lc-~__>_~90 $249 . $351 _.__,.__-.12 m ._...._~~
1 1541000 1715 MARENGO WIND "SG $762 $12 $196 $60 $118 $326 $46 $3 $01
I 1541000 1}25 ,Glenrock/Rolling Hills !SG ~1,261 $20 $325 -$100 $195 $540 $77'$5 $01
~,,~1§~1O~~_,_...~_2_~~D.JV1i1eJ:I~__>_~_",~_____~_+.__!~Q?$131 $208 $64 $125 $346 $1~~_~~+._.-..!.~
I 1541000 1740 High Plains/McFadden SG J $441 $71 $114 $35 $68 $189 $27 $21 $0,!1541000 1745 ~Dunlap Wind Project SG ..l~--~$10 $160 $49 $96 $266 $38 _$2 ~~9~
,1541000 1799 WIND OFFICE SG j $1J $0 $0 $0 $0 $0 $0 $01 .SOli1541000------2065--~~~~-CASPERSTORE~R66~--~--'-'-"--~-~VVYP+--·---$47r--··-$0 $0 m $-O~~$0 $0'~
I 1541000 _2010 BUFFALO STORE ROOM -----y:jyp I _$155 $0 $0 $0 $155 $01 $01 $0 $0'I ~~~~~--·--¥o-1~-----·m-m----_-t§§~~~~~l~~o~Q2-M~-~--.~m~--+----{~~---,~-~~-i~~~~~~~-~".._---~+-----=il
L:!§41000 2030 l_..WORLAND STORE ROOM WYP _..E.?Q ~$0 $0 $01 $750 $0 $0 $0 $01
;~~~~~~~-----;~~~m--~_~~-t--~~:NR;T~NNS;TOO~~~t~~----------------_~~Qm+---~~~I~--~~I ~~~w +__~_~%---~-~~I ~-w--~6j
L 1541000 2045 _._.J KEMMERER STORE ROOM WYU $_11J $0 $0 $0 $11 $0 $0 ~_$0 ,L'"1541QQ9_~m'__'".2050 __~.__'"__.__~J~-EJ~-~pALE STORE ROOM _WYU.:mm•••~~.H ~$0 $0 -,-,,"~§i-1+-$0 $0 ~_~
1541000 2060 ROCK SPRINGS STORE ROOM WYP $1,401 $0 $0 $0 $1,401 j $0"SOl $0 $01
1541000 2065 RAWLlNS STORE ROOM WYP $619 $0 $0 $0 $619 $0 $0 $0 $01
t-.1541090 2070.:~-=-m~.m·--LARAMIE S19RE !3Q9~_.m~_~~p .m $333.$0 $0 ~_$333 $0 -$0 ~-1
j 1541000 2075 REXBERG STORE ROOM l IOU $1,252 $0 $0 $0 $0 $0 $1,252 $0 $0
1541000 2085 SHELLYSTORE ROOM IOU $841 $0 $0 $0 $0 $0 $841 $0 ]$0
·t 1541~I 2090',-HRESTONSTORERO~,"_,._,,,"..J_lq~_~>~__~.__$0 $0 .$0 ,~~_$0 $76._.---.!Q~__,"._...19
1541000 2095 LAVA HOT SPRlNGS3TORE ROOM j IOU $155 $0 $0 _$0 $0 $0 $155 $01 $0
2of4
ROCKY MOUNTAIN
POWER
A DIViSION OF PACiFICORP
Material &Supplies (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~~.~~u~·JMON~EUERSTOR~R6oM ~.~.Wr~on W~h Wr~~WU~h S~~-~-~~~~~~~~~g~M ---==j~~~-=F=1=-~~,:~;-:1 !
~_~,121-'!-9QQ~.~-1.?1Q~~~_,_~~-9QDEN SIQ~E ~OO~m'.".m"_."w.....,........__~__...m+_m~1'2001 __~~_~$0 $0 $1,'-~Qt._.~.__..!Q___$0 $0
L1541000 2215 j LAYTONSTORE ROOM UT!$556 SOl $0%$0 $0 $5561 $0 $0 $0~41000 2220 __I SALT LAKE METRO STORE RQ.9_M_~_.·~..UT $8,782 $0 $0 ~O $0 $8,7821 m $0 $0 $0
r1~~~---~_~~~..._m''·'-:T5~5·~~~~~~6M··..--'..."w.....-.w".••.•-...--~.~--0~I ~~~~"~---tgr--,_...:~--1§t--1§~---~--·~i.----'~----{%
t-~1541000 .__2235 .,",J:A~K CI~gORE ROOM ~-~=~_~~4_uT _-1--.$633 $0 __.._.._w$O'$0 $0 ---12~4.~~._.._~91-$0 $0
r··+~1~~~--·--~~1}--"~---'--...-m--~-~~~~~NTER~-~~~:~~.~~~~~'
J541000.2405 "____w AMERICAN FORKSTORE ROOM .~~j $1,129 $0 $0 $0 $0 $1,~.SOl $0 ~01
.J~1Q~_._~.2410 ,_".~_~._.SANTAQUIN STORE.!3Q~__~_~.~~~_~_..__._.._._.._.LJJ.I.-~~_$4221 __$0 $0 $0 $0 $4221 ..~,1~_,__._,,~Q ._~_$0
1541000 _2415 DELTA STORE ROOM ._,"__~~_~UT $3301 $0 __$01 $0 $0 $3~__~j)0l $0 $01r5410002420_VERNAL STORE ROOM ~,UT I S563,W Sol SO SO _S563~sor SO'~~~"~1+b%6---~-'-*~..__,_m ...__~_~-f15~-~f6~~~~~1 _.~-~-------i ~~i ~~1+---------16 ~:~~~~1*--:~
1541000 2435 BLANDING STORER_OOM _~__,~LUT $1591 $0 .$oL_~SOl SO!$1591 l=ol$0 $01
-~~~__-_m_-~~m---~-~~--Hf--~~~!~,-----i~~~~~1--'--}6
1541000 2455 MILFORD STORE ROOM !UT $283 $0 $0 $0 $0 $2831 $0,$0 $0w-1'541~-~-2460------·---WASHINGTON STORE ROOM 1 UT $434 $0 -$0 $0 $0 $434--~'-'$0 SO!$0!'1541~O~----..2620-·...·_·~~·=·-_·WALLA WALLASTORER06M-~..--'~·-·~--·_·-==r··w~r-·$1,232·$0 $O--"~'-$1232;------$0 --.-"$0 -~'_=-~-~$O_·-·_$ot----·-$01
1541000 2630 I YAKIMA STORE ROOM j WA $294 $0 $0 $294 $01 $0 $0 $01 $0
~~:~~:;:~-t~~~_.-~~;~I~~~;·~~:-f~=-~~~OOO 2650 HOOD RIVER STORE ROOM 1 OR $198 $0 $198 $0 $0 $01 $0 ~$01
~~~~._~I ~t-:~
1541000 2665 MADRAS STORE ROOM OR $665 $0 $665 $0 $0 $0 $0 $0 $01~{ffi6~-----~t---~-~§£~1~66M~-·--·..~_·..-······:·..···....--6:~;;~-··---~6f-,-·-m-.·-..t~~--"~-----15 ,-.------.~--_.-.--.--~6t-.-~~~~.
W541000 __281Q_LINCOLN CITYSTORE ROOM ..~~.OR $221'$01 $221 $0 $0 _$01 $01 $0 $0
~~--..-·-..·-·--+,~6~~BBUtGS~~~~ER~---~·"'~-·--~-..-~-..--~._~.$2$~~~"---i5t----~~~,~~~~---~-"..-.-._-~~-}6t-----~~-~~
1541000 2840 ~ANTS PASS STORE ROOM OR $808 $Oi $8081 _$0 $0,$0 $0 $0 $0
~--~~~---~~~-~~I g~S1~~~i-~-:~~;-15~~-'-1~---~
1541000 2855 .-+LAKEV1SYY STORE ROO~~_~~.~.",~__I OR $12_4>-.~'"~$124 $0 $0,$0 $0 $0 $0
-,,+~~~-.._--~g_,_m,_m__",_.I ~~T~:~T~T§fcfR~?6bM--<--------..~-'"----·-·..'i..g~$~~~~.._~~~~·i5t--~---·-~~~----~,-~-"..--~15--~
1541000 2870 YREKA STORE ROOM ..+CA $668 $668 $0 $0 $0 $0 $0 $0 $0~1000_2875 _I CRESENTCITYSTO~CA $346_~~~.$0 $0 __<•~Oj $01 $0
I 1541000 5005 TREMONTON STORE ROOM j SO $144 $3 $391 $11 $20 $61 $81 $0 $0~~.__..._J;l~~__-~_~~~I~~~ACKAGI~=------t ~~PD S~~__~~s~iI-:I~::'
1 1541000 5120 DEMC -MEDFORD j OR l $193 $0 $1931 $0 $0 $0 $01 $0 sol
0541000 5125 ._._._~~C.-OREGON v__••~R $5,281 $01 $5,2811 _.$0 $0·$0 SO!$0 $0
,154100.9-._i 5130 MEDFORD HUB.._."..."..1 OR $4,7~~__.~,__.!1~_,---$0 $0 __,~...~._,~.Ol $0 $0
L 1541000 5135 YAKIMAHUB _WA $4,026 SOl $01 $4,026 $0 $0 $Qj $0 $01
30f4
ROCKY MOUNTAIN
POWER
,.A DIVISION OFPi\CFiCORD
Material &Supplies (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
r----c-,-,--,--_''::.,--~·--,,·------'--·-·~.,-·~- ---~~~-~~-~~-~~---~'-~~-~-~------r----~-~---r'~~~---r--~~LPrimID Account~,secOndaryAccount _~~.~.".~,,_~~~_$l<AIIOC~$~~,,~CalifI~;:~:~~~~~~~~~:--~~-+-~~~t-----""--+~-
~1541000 1 5155 CASPER HUB WYP J-$4·~,-12=4:======~:======::==~~~~~t¢R~~~~tY~N~~W"---~--~1~~P~
i 1541000 ~-~1 5300 _METERTESTWAREHOUSS_~~---+-_..-:;U_T~---+i~~-~$:..;:.9+-_~~+--_~~+--~_~+-
1541000 Total J 1 $196,696
1541500 j 0 M&S GLENROCI5_.Q~~L MINE SE !,$198 $31 $49 $151 $34!$84j $12 $11 $01
j 1541500 120001 OTHER MATERIAL &SUPPLIES-GEI'JERALSTOC SE 1 -$198 -$31 -$49 -$151 -$341 -$~t -$12 -$11 $0'L1541~~~<,,_.-J<20001 OTHERMA~S_~.!~.~_~.~?J}££h.!f~§~.ENERALSTOC SG.t-$168 $31 $43 _._---.~JJ]L.._-.-~~..-$~==~E1-._,,_~~-$1I_m_~~QI1541500120001OTHERMATE~IAL&SUPPLlES-GENERALSTOC SO j $145 $31 $40 $1~~~_,~_~~~_~",--_$01 $0
1541500 Total i $314 $61 $83 $251 $471 $134!$19l $1 ~$0
-P~Jg~~-f20005---~-¥£~~-~~{~i¥(~~t~~~~~~~~ENTORY --+~~-+~-$2.5~~$1~~-~---$3~~t--$1:~~---~~---$~r---i~
1541900 Total i $2,515 $199J $3881 $1,0771 $153 $101 $0I1M4~~~_~_~_~LM~-OP~.~~~RCRffKM~E I ~I ~m11 -Will ~~m ~~-~~--~~~'~T-_~l __~~11544200Total·l--··-r $5,911 $92 $1,453 $449r--$1,011j $2,5101 $374.$21[-----$0
d;:~~05 -tl:~~~~~~~~:~~,-':
1545000 Total $0 $Oj $01 $01 $01 $0 $0
f--1549900 0 ~OBSOLETE &SURPq~__SO $0 $0 $0 SOl ,,,~~---Jm---So!$0 $0
1549900 102930 S8 Asset#120930 SO -$27 -$1 -$7 -$2 _$41 -$12 -$2 $0 $01549900--·_·~-.120930 INVENTORY RES'[~:RVE POWER SUPPLY .SG =----$541 -$9 -$140 -$43 ··-~$&tl --:$-232 ---"'=$331 --_._--$2 -»'''$0
.1549900 120930 INVENTORY RESERVE POWER SUPPLY SO -$12 $0 -$3 -$1 -$2.-$5 -$1 $0 $0I1549900~'0931 INVENTORY RESERVE POWER DELIVERY SNPD ~-$2,330 -$79'-$628----$147 m'''--::-$2461 -$1,120 -$109 -$0 ~._-$O1-.-'------------.--~--.--.--_.-~._~-.-..-..-.----.---~-~.._-.------'------"._-'~-----'I -._..-,,-----~
I 1549900 Total 1 -$2,911 -$89 ~$778 4193 ·$336j ·$1,369 -$1441 -$2 $0
j 1630000 .l-9 ~._J ~IORES UNJ2J~TRIBUTED m.J__m?!2-_.+__$01 ~$01 __._~,-1Qj~__,.,SOl ~$01 $~_~~
1630000 Total I --j---.-l------·-$0 $0 $O!$ell $0,$01 $01 $Ol $0
)2531600 I 289920 I WORKING CAPIT~L D.EPOSIT -UAMPS I-SE L -$3,235
1
-$50j -$7951 -$24~-$5531 -$1,3741 -$205[-$12\$0
2531600 Total Jr'~$3,235 ~$50 ~$795 ~$246r--$5531 ·$1,374 ·$205\-$12 $0
-.~~~--I ~W~_~__~L~THDEF~.~G~~~LDEPO~DG&T~tj~_E~J~4~400 ~3m ~~4 ~~~-$42m ~5~--~-~-~~
2531700 Total j '--1 1 ~$2,490 -$39 ~$612 ~$189!-$4261 -$1,057r -$1571 -$9 $0
l--2531800 1 289922 +QIHDEf--f!3_.=-~fQ:-PROVO-PLANTM&S I SG I -$2731 -$41 ~_._-~'"'~-$421 -$1171 ~w -$11 $0
l 2531800 Total I .$2731 -$4 -$701 :$221 ----$421 -$117 -$17\·$1 $0
Grand Total I J j I $462,1181 $7,1091 $122,159!$34,347j $72,783\$196,0781 $28,2521 $1,390l $0
4of4
ROCKY MOUNTAINPOWER
Cash Working Capital (Actuals)
Twelve Month Average Ending -December 2012
Allocation Method -Factor2010 Protocol
(Allocated inThousands)
~~C~ij~
.$3~so!$1 sot $0·$11 $0 $QT"--$0
L_~~oo~~~_EMPAC~UN~RE~~.~~~~~~~J.EMPL~B~__~.~~.~~.~_~_S~_~S4~36 $10~$126~S3571 $656 S1~781 S270 $~__~_~
j 1431000Total j l j ,$4,636 $103'$1260.$3571 $656 $19781 $270 $13-$0,
i_.~l11l~0_."._._~~?.Q.OTHE_~QC'-~~CSS_._j~..Q......._...J_.~1§_9_9JHE~_~Q~~§_._._.----..------..-..-..-..---------l.-~~-----,~__._%Q~--~-~-$0 _._..$0 .~.~-----.-...-~Q _~_.._.~_~..-.~~Q
1431200Total j 1 i l $0 $01 $0 $0 $0 $01 $0 $Oi $0'
1432600 I PC LOANS-EMPL ;0 .__LJ:g_tR..~~S-EME.JRYEE 1 SO I $0 SOl $0 $01 $0 SO SO!$01 $0
1432600Total I j j !$0 $0;$0 $01 $0 $01 $0 $01 $0
",,_!.~}lQQL_~~JOINT OWNER REC_"'_~~__~-JL-...-_~-....----J.-~2JNT Q.~~E£3_~~9_~lY~!3-h.~_...~__...__.....!SO 1 S19,945 $442,$5A.?~_~J:.~Zl..__~?,,~?_2 ....,,__.~_MQ.~~._.~._th:!..6~0 $551 $0!1433000Total ::I:i'I i $19945 $442'$5,421 $1,537'$2,822 $8,508,$1,160 $55.$0'
__!:t36000 .~~..__."9IH ACCT REC~.~~~.~w.~,~_~Q__.__.__..__.__..._J...-Q:I.~~-f.-CCQ~~_"!"f.!3:s.9.E!y~~_E________~i $30,050 _._....J.~_66.$8,1671 $2,31§1.$4,252 _11:?&.12L_$1,74§+-_~.__~83j .._1Q
1 1436000Total 1 1 j 1 ;$30,050 $666 $8,167 $2316i $4252 $12819;$1 748'$831 $0
,1437000 I CSS OARBILLINGS 1 9 1 CSS OAR BILLI!'JGS~.SO 1 $2,862 $63 $778 $221j _~$405 "_,,S1,221j _1l~61 $8l $0
j 1437000 Total i j j $2862 $63'$778 $2211 $405 $1,2211 $166 $81 $0'
11437100 CSSOARBILLlNGS~WOR:0 ;OTHERACCTRECCCS ;SO .-$806 ~$18l -$2191 -$621 -$1141 -$344j -$47 ~S21 SO.}'~143710'OToiai-~-~.---------~~--.~-"---.----\.--.----...-.-~-~~~-~·-~-----·-~-~~_·-t~----:$806 ·-··---=$18r"-=$21·9-----.:$-6~--_=$114 -$344)~$47 -·----:$2l""----$Ol
L_J300Q.QQ.-+~~SET RETI.!3.S_~ENT O~.J...284915 1_f.RO LIAS -,~~~R CREEK MINE RECLAMATION ...~.-+--S2,530!~$39j _-$622 -$1~:11-l3 ..__:l~Q75i..---=!,~__..-.-$9 _...~O!~2_0~Sa~R~~~~L1M~~N~~a~-~OO~ffi I S~~$~~_,~UlQ92Q.9 \ASSET RETIREMENTOBL i 284980 J ARC Liab.:,Cottonwoo~Mine ~l -$1,556T -$241 ~$383 ~$1181 -S2661 -$664.---$98 -$6t-~~~
1 2300000Total I 1 1 I !~$4,087 -$64J -$1 005 ~$311!-$699 -$1,7351 4258 ~$151 $01
c~I__A,Q,COUN~~E ~...L.1-'!.Q~..~__i~a.r~_~E Wind PrC?J Accrual I SO -.....L-.--.--~~.--..$01 sq $0;SO $O~SO __".~...-1Q!!2320000 ACCOUNTS PAYABLE i 210460 ~JOINT OWNER RECEIVABLES ~9REDIT I SE 1 -$2,84~1 -$441 -$699 ~$216~4486\-$J~Z+-..~~_.-$101 ~t~}~~~--_--~I..~~~~f~tf--~tif-t~~~--,--~~f;~~~~~I -$~~~
L..2320000 !ACCOUNTS PAYABLE j 210648 =J~9~~~ek Coal-C~~~§~urchases ~__~__1 SE l $0 SOi $0 $Ql..-_$0 ~~QJ.$0 $01 ,..~l~g}?9~_.Dfg..QUNTS F:.~YABLE _----!-1.-~.,_._Q~D.~<;~~.£?lS22J!"!~..~~,~_m.__m._..__....m_m_.=rmg:_~.__m--lO__,~_,jQ1 ~!-__~0 ~_J,Qj.~~~~QQQQ....__.._..__.i _~9~~l}..r:iI.§_e~~§.~..~l ~1.~!?.2.-_----~J.Foidel Creek/Cypress Coal Purchase I ~E _......j..........JQ~.SOl $0 _"$0]$Of ~~_,_~__~m~L 2320000 I ACCOUNTS PAYABLE~210674 1 America West Resources ~Coal Purchases i SE j -$66 ~$1l ~S16 ..$5;-$11 -$28l -$4 _$Oj $0
L.232Q~~L AC~OUNTS PA~~@.bL__,~_~l1.~_..J_~!fEJ!i~~RAN~E~!:Iti!j.OLDINQ......-----.-~-.-..__L2Q__.--+--.--.....,-~-.-...-~SO!l~_..__._~_O ~~__!Ql-~..._JQ<----~_~!2320000 I ACCOUNTS PAYABLE )211108 j UNION DUES/CONTRIBUTIONS WITHHOLDING i SO '$1 SOl ·sor·SOl SO $Oj $0 SOl $0[.J.Bg900 !ACCOUNTS P~Y.-0BLE I 211110 ~CREDIT UN(O~rwjT8HOLDTNG-S·--··m-..--.------.--...J SO 'SO "-~---SOr----"~~-'$O'-'-~'--$O+_"jO ---SOr··----··SOL-~2QQL.!~CCOUNTSPAYABLE i 21~_1_11 ~_.i...~.\{1~5}§._EQ~Q.~_~IHHOLDINGS __"~!.$0 $01 ~0i----1Q~0!-=1=$01 ~L_~~~QQQ.......~~~.Q.V!iI.§PAy_6.~~E~1116 -J.-DEPENDENTSUPPORT/LEVYWITHHOLDINGS_.~~__'SO--r--$12 $0.-$3 -~-$2 -$5!~$0,$QJL2320000IACCOUNTSPAYABLEj211149iOTHERPAYROLLLIABILITYSO]$0 SOl $0 $01.$0 _SOl SO SOi $O~
1_.?320000 ._._._m_-t..ACCOUNTSPAYABLE I 215077 ----,..-I~UTIO~ANCED ~~~~~
L_?1?OOO..Q.ACCOUNTS PAYABLE ~.1~Q?§.....w_"LJS£J.~~~~.::_f5~...r:Y:~2.~~~~:_F'xed ~__~_._~_.+-~Q__.t--.:~.h??_1,......__~$l§.L"'~_...1.~_.__~..~._.-$181 -$546!-$75 _..~..."..--.~I 2320000 .+ACCOUNTS PAYABLE I 215080 [METLIFE MEDICALINSURANCE .~I SO j -$3,034 -$67!-$824l -$234'_~S429 _.:t!.~31 4176 -$8'$01~&[&==--=.l-~I~®-~~~~~~_~t ;~~~~l====±...·~f~l~~~rEfN~tf~~~-·-··~·--------"··-··-··-··-··~~j:~=:0~-.~--~~r--·_,~~=-...·_=$ffi-·--~~~$~=~_~~t 2320000 J ACCOUNTS PAYABLE j215584 i,METLlFE VISION INSURANCE j SO ~~$44 -S1!~$12 -$3!-S6 -$19]-$3 $0l SO!L.232.QQ_0.0~~~...-+_ACCOUNTS PAYABLE 1 215085 ~_~estern Uti!}!L~.!2~tal paya~__._....~~-$1 ~UEQQg~-+-ACCOUNTS PAYABLE !215086 "l Western Utilities Vision PaE~_....__._.._.._._..__...__-.._SO ;-$1 SOl $0 $01 _"_~O $0 ".IO!~2320000 ACCOUNTS PAYABLE l 215090 l LUMENOS HEALTH PLAN T SO l SO $0]SO!$Oi $0 $01 s6]~~@OO +~OO~~M~~i21~5 ~~o~£~~~~~_~~.__~~1 ~~1 ~~_~
~_1..~?0000__.._._____ACCOUNTS PAYABLE j .21~Q.~_~--l~Q.~bl~..Q..ENT ~__~..__.._._..._....._~"_.SO ...-_.J--.~",,,"~",__~Ql.__._.~J.Q c...__•.•_~.$0 ..__....1~_"__~QI
G320000 1 ACCOUNTS PAYABLE I 215112 ~_Mi~~~_~_~a Lif~~_SO i ~$149 -$31 -$40 ~$111 -$21 -$64l -$9 $O!$0
U~OO~--i~OO~~~~!21~16 ~~~~.~~~~~_~~I~_~OO __~~16 ~.~__~_~__lli ~
!2320000 ACCOUNTS PAYABLE j 215136 1 ESOP ACCRUAL SO l SO $0]$0 $01 $0 SOi SO .!~SO
!2320000 +ACCOUNTSP~215198 i WESTVALLEYCITY'STO~~-$95 -$2:-$26 -$~~---::U~O!~~~gg~~~~~JJ;~~:0E;~~~~~~~~OOOO 1 ACCOUNTS PAYABLE l 215351 ;~IBEW 57 DEPENDENT CARE REIMBURSEMENT,C .~_~$3 $Oi $1 $0'$0 $11 $0 SO!J$
1_2320000 -...-1-ACCO~~IS PAYABLE 1 215356 ---l "HEALTH REIMBURSEMENT,CURRENTYEAR:'.-__..__~I_~~_...T····-~..-$1\....~.11L.__~_~~_~~:!,!]i __..:R $01 ".!QJr232000_0 ~j ACCOUNTS PAYABLE l 215357 i "DEPEtJDEf'J'I..f~£.!3:~l~J?~RS~MENT,CURRENTY 1 SQ_..-L ~~__._.__1QJ....$4 $1j ~~?1____$6r j~_SOi $0]~2320000 ~COUNTSPAYABLE !215425 !ORDOECo,?:I~~ooIProgram ~THER I -$11 $Oi $0 SO!~$Of $0 SOl -$11
1 2320000 j ACCOUNTS PAYABLE l 215725 4 Medicare Subsidies P9.Yableto FAS 106 Tr .+_~O l $0 S.01 $0 $01 SO!$Ol $0.SOl ~~--?EQQ..~_I ACCOUNTSPAYABLE-__~15901 ~~-~~1-~~~R1C_q:fE9jLlAB~~:E~Y_'"'_'_"_""'_"~-=~~i'~0 $if ~~$Of ~_-~-lor--~~20000 1 ACCOUNTS PAYABLE l 235195 i MIscellaneous ~roll _SO l $0 SO!$0 $01 $0 ~~$Oi $0 $01 $01L..~.~.?QQQQ__m_••~.~.ACCOUNTS PAYABLE !235502 ~_~~m~~_£~t?!!~!2.Cilia~__m ~__~$0 $0;.$0~.~....~+-.JQ,-__<~_~..19J
f 2320002_"~······"_1;__~CCOUNTS PAYABLE i 235504 _+"Sales .Incentive A~r:!:!~L-..~~....__.....~.._.J~--+--.SOl SO!__._~_$.Q __~SO!_$0:so ....__~.Qi jO;
L1-320000 ACCOUNTS PAYABLE _....J 235511 llncentlvePlan-PowerSupply 1 S...~SOl $01 $O!$01 SOl...SO SOl $O!
1of2
::ROCKY MOUNTAINPOWER
Cash Working Capital (Actuals)
Twelve Month Average Ending -December2012
Allocation Method -Factor 2010 Protocol
(Allocatedin Thousands)
k~OOOO _~ACCOUNTS PAYABLE :240330 m~m~--Jm£ROV!S!ON FOR WORKERS'COMPENSATIQN !SO i =$f&~-$2,_,:~29:~$8!-$15;-$45L--$6'$0:$Oi
1 2320000 Total ;1"~-$8,336 -$165"~$2,186 -$6391 -$12651 M$3,546j ~$499 -$261 -$11~
I~~_+~~~"~_I~~J~~~~~~~~OO~~I ~~~~~-~l-~-~L-~.~-~~l 2533000 !0 DEF CR-MISC PPL 1 289511 w,I DESERET MINE RECLAMATION SE ;-$519 -$8,-$128~-$39l -$89!-$2201 -$33 ~$2,$Oir-253300~DEFCR-MISCPPL.1289~NALRECLAM~'~0~'~$0 ~~ODEFCR-MISCPPL ~~~-f TRAPPERMINEFINALRE~ATION SE~~-4~~1 ::~:;~;t-::;:~i _$~~~:~~'~~i ::~~;:~~
2541050 j FAS143 ARO REG LlAS 00111920 j REG LlAB~ARO/REGD1FF DEER CREEK MINE REC SE 1 -$20 SOl -$5 -$21 -$3 ~$81 -$1 SOl $0~~~--~~;~l--~~~~~~$5~~1 _$~~_~gt"-_·_·...--·_m~§I 2541050 Total j j j M$1 243 -$191 -$306 .$941 ·$213 -$528l ·$79 -$5!$0
Grand Total!1 $36,911 $9131 $10,407 $2,8611 $4799 $157781 $2,075 $891 -$11
2of2
~/ROCKY MOUNTAIN
POWER
Miscellaneous Rate Base (Actuals)
Balance as of December 2012
Allocation Method -Factor2010 Protocol
(Allocated in Thousands)
~:~d~~:~~
!115000L~_1140000 ..._~.....6~UM.E).BQV:ELECTRIC PLANT ACQUISITION AD ....__.._..mJ.m..§'§'_,-l_~.~.112,8931 -$1,7971 -$29,09n-.-$8,9351 -$17,4241 -~..§!.~.~1 ......~......-$6,~~~.-~~-$43li-__.._~J
)1150000Total'1 -$112,893\~$1,797!-$29,098\48,935i ~$17,424 -$48,341 -$6,863!-$4351 $01
!165100.~e'..~'".132000 !PREPAID INSURANCE _...~~~_.m 1 SE _1 sol so!$~~~_$01 SOl $0 ~~~Ol $01 SO!W~1.0i2Q~~~_......~_~1~.?901 ~~..~...J:B.~£6!Q INSU~l!g~SPECIAL COVERA~~~~~~~+-....~...~.-~---~$O!~t=$0 ~~~~-~~I ~~~~l=!t~~.§.~.!..Qg-Q.-.~--~132005 _..1 PRs:PAIO INSU~NCE -:J!M BRIDGER OP~RATIO __~_..__._~-..-.~g.~-,!~.~-.$Oi $01 $oL_.__.~-~-........$0 ___~--......19L~.~.-'"-~9J~-r-·-·-·-·1·>f~~~~~~~g~~~~~~~~~~~~~~y~~s-·-~~~~·~--..--t-··*5-~i-·-m--1~i---~.:I_~*·-=-:I ~11!===l--~-=t==J
~132012 ~SURANCE.:...ALLPURPOSEINSURA~CE:.~$4,8081 ¥~--$~Z1J-~-~-.!?!.9-~j...~---±~9L_-...-.-...113!~.._..__~~
t!S=~~E!~~~~~~~R~E~~~--=-lg-+~-~i~-...---·-·~gt---·~w--·--·-~~-~~~~---~-----.~-1~g.t--"-·~,_==_i6t~-··-·~-,-l~.~---..~~-_~_-.I ~~~D~pw~EB~rnTC~._~~~--1 ~~m ~W $4t_~~_Jn~~--~~~~---~l1651000TotalI;,$8,727,$1931 $2,372'$673'$1,235;$3,723 $50C $24;$01[~652000 --~=H~JQL-~,--~-m>!~PREPAID PROPERTYTAX .~GPS!$11,615.$257 $3,157,$895~$1,6431 $4,955j $6~~$321 $O!t-36520~~__.",...11~lq~._.__...._.,""!CA -PREPAID PROPERJ"YT~__~~.....~m-kGPS [._~.~Ol SO!SO!..-----.'"-.!.~-t .$01 $0'__....._..._~t $~,j.9J
[
16520Q9m..~~._..._~.~132103_~.__.J~~T -P.REPAU2...f.'B9PERJYTAX~..LGP~I :>01 _$01 $O~.~__...~m ~9J
_1652000 I 132110 !SHO-~AN-PREPAID PO:SESSORY INT~REST _1 GPS [$01 $0 $0:$01 $01 $0..~$Oi $S4-__$0!
L!652000 ~;·PrepaldTaxes(Federal,.!>lale~I SO i ...EL-K $~---~1.t.--$11 ~_._-.--..-1.2+-.$Oi .-....~.......!QjL_1§.~~QQ.Q.-._m._..L13291L__~_-l."£~EPAYMENTOF HARDWAR~.~.SOFTWAR~"M__...m..mm.mJ__?~......__._L .$01 ,__$0 __........._~$01 _m,_.__~~_m_.~_"~~.__m.."~L---.1~~?Q9~~.~~2_4~__,._.~OTH PREPAY-OREGON DOE FEE 1 so ~$414i $9 $112'$32i $591 _~.~.:L~_~~"~~$11 $.Qj
1652000 Total .j $12,036i $267 $3,271'$9281 $1,7031 $5,1341 $7001 $33t $0
~__165?.1Q.9.-..________132040...!PREPAID PENSION COSTS ,__~~_.-+-.2~_J._._.._....__!Ql__$0 ~.L ~$O $Ol ..1QL ~__...__~Q-l-__..._m..~...19..L_._...__.._~
i 1652100 1 132095 I PREPAID EMISSIONS PERMITFEES (UT)..lwSG I $6501 $10 $167j $511 $1001 $2781 $391 $3!$01F~-~~~--~-~~~~~&fu~~~~__~O~~~~~'~I ~!~-~-~--~
r...m~-~}ig~~m__··-_·_-t-~~~~......·......_...-.....---·"·~_·.."+m~~t~;ty~~~~k-LAND--_-.-..~·m-_.m,__~.~__m·r..~~-..m.~m..+-_._~~~-~~"--_._~~.._.~.m_J~.----~..$~~I -~
1 _j §~~~~~~OMM~S~~...~~_~_~~~§_+~~_~~_~~~~:
!1652100 1132620 --'j PREPAYMENTS-~A~ERRIGHTSLEASE-·_-_...·..m-~~_"·"-==~iSG~'~--T--~~~_132621 .j Prepayments·WalerR'!J!1ls(Ferron~..!~G .!.$22~~$4 ~..$18;$34~~..<'"...~]+....~__.._..._~~~","1§521QQ_..~.__....~_...1A~~?..~_..~~,,_,,~~ents -=-~~~Jl.lH.I119!!J.:~.__~..._.~__~,~~~~<,,_-i_."_._~~~_~--_.--~.__.~.-.-.1llc-~---...~~+'.....__",,~~-.._-~-~l 1652100 132625 L PREPAYMENTS-CESIWAY/SEMPRA-DSM ENERGY S~_~_.__-!SG!$01 $01 $0 SO!$01 $0 $Ol SO!~~~"90 :132630 !.~...~.~~Q..Q"~J3J:~~.tJEWAL &HABITAT RESTORATION.....m._",..~._9TH~B~+---..__$231 $~+_......~~$O,SO!$0\$0 $01 ~...$O!$231r_m~~·~tm.._..m--"~·~_-~~~~t-_·_~--_·t·~~~~~f---~--------------"--·-·~-_·----.~-t~~s ---r--·---~~~--~$6~~i $i~~~~
~j -:H~~~1_1~.i PrepaidLGIATransmission ---~k-L $1,401 1 $22 $36~$1111 $2161 -.!600 $65 ~__~~
16521Q9-...m._._.._~..~_~132831 ~_....L_~~AID BP~_T~.!'JS~_~WINE COUNTRY.----....,...~..~l..~-§..Q.......--~.----$8631 __.__~__m._~?~3r-,$681 $133t~ZQ $52 ..~~_~~Qj
1652100 132900 1 PREPAYMENTS -OTHER I SE j $721 $1 $181 $51 $12i $31 $5 $01 $0'.~1652100._~.._~~.~?~_~_....L.P.BEEl~XMENT~_-_gTHER __.~_~_.__...~_~~~-i.~._1 $8971 -ll $244 __~9!--$127!$383 "1=$2'.~$2!~
I 1652100 ....JA?90Lm_.__..._.__~~£E.ES:.QB.§.GON PUB UTIL_COM~~.§..SION ~_>_~._.J.-._~_-t-$~Q..~mm~~_$0 ~_.~~~.Q§t.-~---$6f $01 !Q_,~_~O "_...~__~_..._'"'"~
1 1652100 132903 1 PREP FEES-UTAH PUBLIC SERVICE COMMISS!ON 1 UT j $2,228,SO!$0;$O!$01 $2,228 $0 $01 ..$Oj
1 of 4
ROCKY MOUNTAIN
POWER
Miscellaneous Rate Base (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~~2100 _t32998 'PREPAID INSURANCE .--l SE -$51'-$1 -$13L -$4,-$9\-$22\,$31 $0,$OJLJ652100_.~.1329~~~__,,.__I PREPAY -RJ~~LAS~TQ.1T _.--~-.~L-~0 -$2!1831 -$48 -$593 -$1§§J__:$309!-$9311..__..,.::~.!1xl.~_-$6!_._.~9.j
I ~~0.Q_=t134000 ---:".UTPR!=PAYRECLASS _.@>.~'~_~_?~".m.m.~_+mm"m--g,?351 ~-..-m-~.Q.4.-.--$1721 $3161 _._1~§.~~._!1~_~._"$6!_...__~I 1652100~_~.__~__182600 :PREPAYMENT-OTHER __n_M J SE.$~$0 ~_$O!$01 $01 $01 _$01 $Of
j 1652100 Total i l $21,980j $346 $5,592'$1,4131 $2,7881 $10,026 $1,369:$59~$3861
r~-~~~~~~6"Totai·m ..__~Ql--._--._m_~.~~-.~S-UB-QY~.EJ3QP~~:Itf~6L ~_~...m_.__~.__~.m_..•__..~.m.•§Q~~-+_.~._.__~~__-i~~-~~--'~5m_~_·+--·-1~~~~---i%t·--...··m---·---·i~'--'--~-'~-~'---'-~>'1~
}-~~~{~~~-~-Hi~1~-~~-~---i-··~~~~~~~:~;:~~~;~;~DLlNES--.__._-~--~-~--~--+~g m~-t-_·_-·-~~!~---~~~_.----~~.~~!~~~~~'-~-'~'---"'''--~'''~1 .~~l -...·~i§1r----·-m-'...--.-.----------m--t--~-~..~..~----·-_tmm...-·----------..>'-------..·-..--'"--·-··------..-·-----T~-'m--.....-.--m~T-_··-·-··-·--·r·---·-~~..."m.-m--m--···r-·---··--,·--~----T ...-----·-_··-m-~~..--m.mwr_·-_..---·-----r----·_--m~.2281200 _._280307 I Accum Prov ForProp Ins ~Pac PowerT&D ~~$01 ~$01 ~$01 SOl $0 $0 .___$O~~t_1f~!2_QO I 280308 __...-1.mJ~~~_~f!1.Prov ForP!.2EJ.!J~M RMr:..I~~__. .__~~__~_~~_...__.+-.....--$01 $01 .$O+--__.~...~_~-~..._~,......._._~..~Q~,---.~..~J~~~--m~QJI2281200TotalI!j ,$01 $0 SO!$01 SOl $0 $Oj $01 sol
,...~2282100 ----t280311 1 ACC.PROV.I&D-EXCLAUTO _I S0----1--$41,1191 -$911'-$11,175,_-$3,1701 -$5,8~_-$2,32?--=-$113!e_~
2282100 Total 1 j ~$41,119j -$911 ~$11,175f 43,1701 w$5,818!~$17,541 w$2,392 -$1131 $Oj
~~::_-~~,~I 2282300 Total ill j $0 $0 $0 $01 $01 $0 sot $O~Sol
L 2283000 !187240 !CONTRA REG ASSET -TRANSITION PLAN SEVER !SO j $~$0 $0 $01 SO!$0\$01 SO!SO!
i 2283000 i 280319 i ACCRUAL-TRANSITION PLANSEVERANCE PAYMEN j SO i ~$0 $0 $01 $01 $01 $~$O~$01~~'83000 _._.~_..=1._280~~-=-~-====r"·=-~FpLPENS 10~BENEFITS (RETIRE-~~-L5iY.L ..__....._._.l_._SO ~m..~l-..-~$2,4011 -_~~__.m••_.~~j'?·-$185t---::~.4QL",:§,,!.,.Q.~~~=-~=-=$1.~P-r-~-'--$7!--=~
2283000 Total !iii ~$2,4011 M$53 ~$652 -$1851 -$340~~$1,024!~$140!~$7~$0J
2283400 __.__._..,__l~_?0321 .I FAS.106 -PAClf:J~9R~J=XCL.COAL MINES ..__._~__~-----<-:~~__~__~....!Q_._~.~!QL__~....J~-~_...._~L----~9J--.------..!~-~~q!
2283400 Total !'~I $01 $0 $0 $01 SO!SO!··SOl'----····$0'$0
2283500 I 280340 i PENSION I SO:$01 SO $0 $01 sol SO!$Oi $O~~
_.._-?_~~~500 ~~50 J "p_ension-LocaI57 --~-1 ?..9..~_.__-$1,212!-$27 -$329 -$931'-~1DL-~!~-.~_.,::,~191_-$31 ~
j 2283500 Total =!=r I i ~$1,212j 427 ~$329 ~$931 -$1711 ~$517 -$701 ~$31 $Oi~2284100 _~289320 t CHEHALIS WA EFSEC C02 MITIGATIONOBLIG ~~_~i S~-J -$1,471i -$23 .-$379 -$116[-$227~-$630 ~-$6!~
2284100 Total ---r;I ~~$1,4711 -$23 -$379 ~$116~-$227!-$630 -$89 -$61 SO!
r4284?QQ..__."__~_2849.19_.~+-pECOMMISSIONING ~IAB1!::.ITY .._.~._+..--:IBOJD .t..-~--$~--~_,~~__...1Q.__~~---~9t--.._-iO .m~-._-$01 ~_.._.~
j 2284200 Total I j i $01 $0 $0 $0;$O~$0 $01 $Oj $0·
}_m??~qS?_OO__~~~289005 --i--_.UNEAf3~DJOINTU~POLECO~If\CT~EVENUE j Ct-..!--~.~~~__~---!Q~._$O~$0..__~~__~...~~~30000 ...280005 _~UN~RNEDJ~NTUSEPOLECON~CTREVENU~-_--T-J~_-_1----~61I ,~~__~__~_~_~$O!~_~~~~--~~-_-~
J 2530000 289005 I UNEARNED JOINT USE POLE CONTACT REVENUE _~_OR i -$1,1391 $01 -S1,139\SOl --:$OT $0 $0 $oi $01
1 2530000 289005 i UNEARNED JOINT USE POLE CONTACT REVENUE ~T ~-$784j $0 SO!SO!SO!-$784 $0 $01 SOl
12530000~"'_...._~==--289005 -=~=-_-==1UNEARNEDJOINT USE POLECONTACi-REVENU~._m__>~_,"__,.YY_~~_~=.:r~11m_--~~~_~~__.--$3-81r~~"--SO!>~••__•__~.9 _...----=--_.~~-==-~
1 2530000 289005 !UNEARNED JOINT USE POLE CONTACT REVENUE __~.,WYP -J ~$173j $0t------~SOl -$1731 $0 _$0 SO!~_~13~~_~~1~®NOOM~~B~~R~_~_~T~~1~ffi ~-~K-~.ro ~~__~_~6!j 2530000 Total I!t ~$2,7151 -$161,~$1,139j -$381!-$1731 -$784 ~$61 $0:-$16!I 2532500 m_~_~89301 !PARIBAS FUTURES 5310 j SE.$01 $01 $O!..~SOl $0 $0 $01 SO!I 2532500 Total I i I ~$01 $01 $0 $01 $O!$0 $0 $O~SOl
L...2539..900 ~--~~--.L~--~-"._..._.!_Fossil RockFuels Entries..--~-----~..~~t-~?_~~----L_--=!5,0061 ~E§L~~1!_~"_.-$389+._..._~._.:$2,1~§.__._~•..--:~lli~m__-$18r __--.J?9JI2539900I230155!EMPLOYEE HOUSINGSECURITY DEPOSITS CA ~~-$151---S15!$Or $01 SO!$0 $0.~~
~~.~ffi5 ~P~EOOU8~~WRm~~8B ~%~,~.~~$0 W .~
h2539900 _28~~,_-i-_~~vlr L~.§.b-Alturas CASVCC~~~_~~-$45:-$1 ~_-$31 ~~~
2539900 j 288614 :Env~r L~ab -Ame~can Ban-e!(UT).~SO I ~$1,373!-$301 -$3~+_~~-S1941 -$586~~-$80 -$4!~L2~900_0~__~_~~~~~~E~W~~-~~NnOC~M~__I SQ~_.~~V ~~6'.~~rol ~M~__~~&~l
Ir.2539900 288618 .I Env~Hab-A~Oria~ung~Bay ..~.~~~~-~_-~~~---~-...-~57~_~~_._~~~~~_~~.~_~~~~__~
2539900 ~88620 !Envlr Llab -BIg Fork Hydro Plant (MT)-l SO i -$28j ·-$11 -$7Lw ~-$2i _-$4i -$1?-$2]$0:$Oj
2of4
/ROCKY MOUNTAIN
POWER
Miscellaneous Rate Base (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
I 2539~o~__~L288629 "I EnvlrLlab-ChneFal1s-J::!Y9ESJ_M__n~~_'-r~--""!_~-$14~__-$3 -$41'"-$11i -$21i -$64 -$91 $Oi $Oj
!2539~.QQ,"-f-~?88630 .t.-Env~r L~ab -Dave Johns.ton Oil.§E~~M__"_"~'"'~_J-..?O ~-$1,03_*~~.:~1_._~2821 -S80!-$:147!-$4431 -~60i.-$3'SO!@~._~~~--~!-~~~~'~~--fl ~~~D~~~--~'2539900 ~288634 I EnvirUab-EverettMGP(213PCR~SO 1 -$4601 =:1iQC -$125 -$351 -$65j -$1',-$271 -$11 ~
I
I 2539900 I 288646 I Env~r L~ab -Montague R~nch(CA)SO :-$287:-$6 -$78 ~$22~-$41,-$122 -$17 -$1!SO!
~~=.-:;:B
~2539900 I 288660 I EnvlrLlab -SlIver BeHcr~~!:~~~_SO j -$9781 -$22 -$266 -$751 -$138'-$417 -$57 ~~
L 2539900 __I_~~~.§~~~~1 En~~~..~~~~_=-Sun~~.lde YY~~~~~~ent~r "SO ,".~.~!-$1 -$13 -¥~-$7~-$21 -$3 ~._.!9+-.$01~_""",e~2.Q.Q."2.~??64~~nvlr Llab -Tacoma A,~.!:jg~!o~e~£L ~",__",__"___~..-.--4"-.--_--.~1~~-_~~-~-$51 -$1~"._._~~?"~...~....:~._.---.:~_~_~~
!2539900 288666 j EnvirLiab -Utah Metals East SO 1 -$7501 -$17 -$204 -$58!M$106j M$320 -$441 -$21 $01!_.~3990_0__~~~~~..__~YirLiab-WY09~!<J~~LQB,.§J?!!L_,:"~."_~__~~SO f -$~§+.-=!1_.-$18 ~$5!-$9j _-$28 _$41 .~~Q+_._.~_.-!qj
2539900 __..?89523 I GovtCoal Lease BonusJ:~tLIabIlIty ._"-~_.."._------~E_--J.-.$5,006;$78 $1,231 $3?-9+-1.~?~L.._..l2,1~.§.~--~~?--_~l§.L.__~_.~-_.~~qJ
2539900 289530 SOFTWARELICENSE PAYMENTS ~MICROSOET _SE [~~~_~_$0 $01 $OJ $0 $0 ~SOl
__2.~~~~.---+_289909 ..__~~.....""__~EDDIN~.9NTI3AfI~_,,~.__,".~~SG l -$1,6~9i -$26 -$425 -$131 j -$2551 M$707 -$100 -$6!.$Q.i~~:~~-~-=-~--t-"~~:~~I ~~~k-Tc~~~~~WE'R'C'RP-~--"'------'~-"~~-+~.------:~~*--~~~--~--~-----·if~l~~~-~~~~--~i ---~-_.-:-~---~
1~~§.~.9.Q__.__I 289915 I FOOTCREEKCON"L~~~I ~.__.._..,"___SG --l...-$292!.-$5 "'-$75 __-$231,~-$45!-$125 -$18 --L~.--$Qj
_e~990~0~".~9917 !West Va!ley"'Contr~~"f~!!!1~_...""."SG -l---~--~-~__~__~~Q._,__~__$01 ~_~.__,"~__~__~~~_.__"""lQl__.__._"~Q{
2539900 !289925 I TRANSM CONST SECURITY DEPOSITS SG ~"."-$667l -$11 -$172 -$531 -$1031 -$286 -$41 M$31 $Oj~.??l'@'~C?S.L-._~~f-W~~~-$1,0911 $0 ---.!Q._~_-!QJ~_.._-.::~H,0911 $0 ~_._~_..~.QL_~"_._.__..".§Qj
2539900 Total 1 [M$26,406!-$550 -$6,820 -$1,9591 -$4,722 -$10,799 M$1,482 M$74)$Ol
2540000 I 231010 I Reg Liab Current -Blue Sky OTHER 1 -$5,960!..$0 $0 $01 $QL $0 $0 SO!-$5,9601
25400~00~_~~_.L:?11.Q.?Q__._~_+-~i.abCurrent -OSM OTHER i -$8,9721 $0 $0 $01 $Oj $0 $0 _.~~-$8,9L-?-l~..Q900 .__._.__~"231060 !Reg L~ab Current -BPA ~alansiq9..Accts ,".,_"OTHER ~-$?~5i.-~-§Q---~--"--.---~.f4.--~--_..-~Q4-._._-._...-JQ .__.__.JiQ--~~1£&§~1
2540000 I 231070 !Reg L~ab Current -Asset Sale_g!.-~_~backs OTHER I 435+--.$0 $0 SO!SO!$0 $0 $0:-$35j
2540000__......1._2_~.!~Q80 L~~ent-REC~§ales OTHER+-~$17,5901 $0 $0 SO!SOl ~$0 $l2l_--=!:!L§"~~~oo_~1~~~-OO~__~~~i $0 $0 ~_~~~
2540000 !288115 I REG ~IA~ILITYPROP INS RE~.I~:RVE SO i SO!$0 ~$01 SO!$0 $0 $O~SO!
2540000 ~__~__.~~.B-~Llabillty-OR 2010 Protocol Def ~_.OR :.-$222j $0 -$2221 SO!$Oj $0 $0 $Ol ~Qj
__?5409..Q9_'_"__"_~_"_-1 288125.I Powerdale Decom r::osts G~~E?ck::_UT _.-~---,-J:l.I_-l-_"-_.::~1§QJ $0 $O!""~__._iq+~_.-$18"Q._~.__~~_~_1.Cll-~
2540000 I 288140 I Reg liability -WA A&G Credit WA j $Oi $0 $01 $01 $01 $0 $0 $Of $OJ
I 25400~__~~~_~~~~_~~~_~ueS~-Red~Curr _OTHER I ~$0 W ~I_~~~~I $0 _~~__SO!$~900!~254000~!288165 ._;RegUa!>-OREnrgy "~~OTHER.!-_:.g~":191 $0 $0 -.-j.9l--.----~$0 $0 ..~O!_.-$2,3191
2540000 288175 !RegL ~A~.set Sale Givebac~s-Reel to Cu OTHER :$~$0 sol SO!~$0 $0 __SO!~~2540000 ~176 J RegL'ab'hty-RECs-UT:-Amortz I OTHERi--$2,4741 $0 $OI~;$01 $0 $0 ~-$2A741~~oo I~~__~#~~~~ffi!~K~$0 ~~~~~_~~~!2540000'-""[""'""288180 1 Reg Liability MSale of REC'~_-=--QB"_~M 9THER !-$6071 $0 $01 $01 $0)$0 $0 $ot -$607j~OOOO ;Z8819~.~1~-REcsaleS-R~c1toCurr ..._~!._QI!::!§..~+~_~.1?,59~..~J_~1 $0 $oj ~__$O $0 $O~$17,5~
r 2540000 J~;R!'.9Liability-TaxRevRe~-UT_t UT -l.-.--$62i~0~-$62 $0 $01 $01
I 2540000 1 288295 ~---r-RegL -SPA Balancing Accts -Reel to Cur :OTHER i $2,859l $Oi $0 SOl $01 $0 $0 SO!$2,859l
3 of4
ROCKY MOUNTAIN
POWER
Miscellaneous Rate Base (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
I 2540000 288n4 l_RegUab-IOProperty~surnnceRese~~__~~_~~L~-~O~~_~i ~I ~I ~-~02 ~I ~ilJ;:~~~~::~~~==-__~~__~i~~~~
1 2540000 I 288995 i _RegL-Other-Reel to CUff OTHER ~$26,7971 $0 SO!$0]$0]$0 $01 $01 $26,7gzJ~OO Total l ~~$40,3141 $0 $3,5001 $Oi -$6221 -$790 -$202!$01 -$42,201!
rl 2541050 ,~_<~111595 ~~_....__.J..__~B.Q/REG Q.[f..::.TROJA!i~NUCLEA~.PLANT_.~._~__._.~TRO~_-i---~__~9t-._"..~._..._.l~~._.__-.$01 ~_.~__,_.$O!~~"....._._~,_.__...._..m.~Qj~~~O~.W8~6 _~~Offiffi~F-~OMN~a~RP~__~ffiru~Mml -~9 ~Wn ~2~-~~~_-_~~~18~.~2~~
;2541050Total'I -$3,076!-$49 -$787i -$242]-$483\-$1,316i -$188l -$12j SOl
!Grand Total j j -$29,6871 -$231 $5,383j $530~$313i $5,303 $766'$80r -$41,831j
4 of4
ROCKY MOUNTAIN
POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
lPrima!y~££,c?~~!,~_,~_~<?nd~ccount _J ~_.~._~~.·::~==~~J,6.Ti~c~-·Total Calif Oregon IWash Wvomina Utah ll~aho·_,_;,.··.·IFER~_Other
1242000 0 lINT FREE-PPL laTHER $1,550 $0 $0 $0 $0 $Ol ~$0 $1,550~1-242QO()'------'-"--o~.-,-~-,,·t-lNT·F-RE&PPL·---"·-·-·~~-~·-·-«_·_--~·~·~-·-·-·_····~"_·_·~·t"··WA-_-h ~---$8 ~·_~·_$O --"~"""--$O---~"-'-$8 --'~f-~-"'"--'W-"-""""'---$ot $0 $0
1242000Total ~.--------~.1 j $1,558 $0 $0 $8 $0 $01 $0 "$O'--~
1243200 0 j INT BEARING VAR%-PPL j OR $0 $0 $0 $0 $0 sol $01 $0 $0tJ243206-·_·..~~---_·_~o~~-~-~__···mr-··iNTBEARINGV,A.R%:PPL-------"-_._._._..~.__."....m,~_",,,,,,u""~IWA-'--I $0 $0 --~-~"---$O -'~--$O -$0.'---'-~--$01"~-"~~"""'~"""'$or $0 $0
1243200Total 1 $0 $0 $0 $0 $0 sor-$0 $0 $0
.J£441Q.Q,,,.0 ,""_~_~.RG'(E!.~A~~WER .,.__......__~__,"__.....~_._..,"r,,_",+~,"QI~ER $53 $0 _.~~.$0 $0 ,,--...m....-'"----.---.~Q'$0,$53
1244100 0 .ENERGY FINANSWER .~_>j _?-2.__~--L.-_$0 $0 $0 $0 ~__~QL "",_,"$O $0 $0~l~l:I ~-~~:~:g~~::~~:~~.~---~-~~::'~~::1 ~~~--{~::~r12441riOr;tal--'-""'---l---'"-'-"--~'-"'---->-'._~-~----.-.~~---~--_.--->----·---->~--·>->-..-t·$186 $0 ---$0 ~$1 $0 --$1i~---'-~----$0 $53
1244500 0 HOME COMFORT ~CA $9 $91 $0 $0 $0 $0 $0 $0 $0l_j244~QQ......0 ~~HO~~~9~FORT ~=__._-===~_==~:~~=~~===t·OTHER ..$6 $~~-"$O --!Q--.~--.~~~~t-.-----..-!Q-~!1244500 ~>HOME COMFORT ~I SO -$4 $0,-$1 $0 -$1 -$2 $01 $0 $0
~1§p~_~-+0 _c-_~OME COMFORT I WA $21 $0 $0 $21 $0 $0 _$Oj $0 $0
I 1244500 Total 'j I $31 $9 -$1 $20 -$1 -$2 ~$0 $61
1244900 I a "FINANSWER 12,000"iT OTHER $6 $0 $0 $0 $0 $0 $01 $0 $6I1244900j0I"FINANSWER.12,000".~~_~._"~+UT $1 $01 $0 $0 $0 $1 $aT $0 $01~[_~_~__~~MRNANSWERg~O~__~~~_.~~~___$2 $~$0 $0 $2 ~~$0 $0I1244900TotalIIj$9 $0 $0 $0 $2 $1 $0 $0 $6
1245300 J 0 ~~..lJ.B!3IGATION FINANSWER j CA $20 $20 $0 $0 $0 $0 $0 $0 $0
~~~..~RI~TION£INA1!SWE~_.._,....._~~_...QIJ-lER -$20'$0 ,.~_.$0 $0 ~_..~~.$0 -$20
1 1245300 Total 1 1 $0 $20 $0 $0 $0 $01 $0 $0 420
1245400 0 RETRO ENERGYFINANS laTHER $4 $0 $0 $0 $0 ~$0 $0 $4-t}~J~'~M~I~'-j~'----~~----_!3TIf:3.Q~~.QYY~~t'!§.__~_~__.._«~_.-+vi -ro _::~::-~~::'
~:_~--_._~-~~-~~---=t~~-_.._..~.~------_:_::_:!~I~~
1247000 0 ELl/GAWL SYSTEM 1 OTHER -$6,999 $0 $0 $0 $0 $0'$0 $0 -$6,999
-1247000'0 ELl/GAWL SYSTEM·j UT $4,605 $0 $0 $0 $0 $4,605'$0 $0 $0~-_~----~~~~~~~;~~~~~--~·_~·--->--~--·----+~P $i~l~:-:~$1.9~~$1~~-fo~j ':
_1247000 I 0 ELl/GAWLSYSTEM I wyv $5 ~!~$0,$0 $5 $0 $01 $O!$0
1247000 Total 1 $19 $362 $0 $1 912 $122 $4 605 $171 $0 ~$6 999
1247100 .0 CSS/ELI SYSTEM j OTHER -$17;$0 $0 $0 $01 $0 $01 $01 -$17
1247100 Total 1 ~$17 $0'$0 $0 $01 $0 $01 $0 ·$17
1249000 0 ESC -RESERVE I CA $0 $0 $0 $0 $0 $0 $0'$0 $01249OO()-~-'--<-O'ESC -RESERVE laTHER -$83 $0 $0 $0 $0 ------$5 "-'--~""-"""'""'$O $0 -$83
1249000 a ESC -RESERVE 1 SO $0 $0 $0 $0 $0 $0 $0 $0 $0t~~:=--$~-=Jf---E -E E~E E ~~
1249000 Total 1 -$1901 $0 $0 41 $0 ~$105 $0 $0 ~$83
~oo 185801 VNRECOVD PLANT -TROJAN-DR !TROJP $0'$0 $0 $0 $0 $0 $0 $0 $0
1822200 185802 UNRE90VD P~l!T-TROJAN-f.FwDE£Ji.._,~_=--=1=TROJP SO!$0 $01 $0 $0 SOl $0 $0 $0
1822200...185803 .UNRECOVD PLANT -TROJAN-DECOM-DR -L.IROJD $0 $0 $01 $0 $0 $0 $0 $0 $0h8222OO--~--'-'---~._---...UNRECOVD PLANT -TROJAN-DECO~-----"I"TROJO $0 $0;$0 $0 $0 -$0 $0 $0 $0
I 1822200 Total 1 $0,$0 $0 $0 $0 $0 $0 $0 $0
L~22410_._._~._,__~~25 RegAss~~-NaughtonU3J2~~~H_~~~_~_\d,T_"-.$3,014 $0 $0 $0 ~Q._..__$3,9~.._....._.$O $0 $0
LJ822410 185826 ReqAsset-WY -Nauqhton U3 Costs j WYP $1,113 $0 $0 $0 $1,113 $0 $0;$0 $0
1of14
<ROCKY MOUNTAIN
POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
Primary Account jSeconda!ll,ccount +~...~.~'m.~~=.=.~=~,~_~;~,"~_,__,~_~_"",~_lloc Total ICalif Orooc>n Wash ~~~~~~.iLlUtah-~~~lid3ho FERC Other
1822410Total I I '$4,127'$0 $0 $0 $11131 $3014 $0 $0 $0
1822600 I 187058 !Trail Mountain Mine Closure Costs -SE $01 $0 $0 $01 $01 $Oj $0 $0 $0
1822600 l 187059 ~.__TRAIL MTN MINE UNRECOV_EREO"INVEST SE $01 '$0 $0 SO!~,>=~"$01 $01 :$0 $0 $0
1822600Total $01 $0 $0 $01 $0j $0 $0 $0 $0I1823910I102191ASTORIAYOUNGSBA'(CLEANUP I SO $111 $0 $3 ~~~~L--$~~$1 $0 $0
J 1823910 1 102324 DSM RETAIL MINOR SITES SO ~$0 $2 $01 ~1l $3l $0 $0 $0
1823910 +102326_UTAHMETALSCLEA.l!h!E.-_!SO _~$O $0 ~_~.19 $0 _$0
1823910 102463 D-SM RETAIL MINOR §FES _i SO ,$261 $1 $71 $21 _.~~~_~l~~__$11i _~_~_.$0 $0j;~:~~__~~;:~~~~~~D~::~I~~~~C~~~=__-ll2--~~~$~~,$1~~~$~$~~I -~~
1823910 j 102570 D-SM RETAIL MINORSITES SO $13J $0 $3 $1j $21 $51 $1l $0 $0
1823910 ----r 102571 .i SALT LAKE CITY AUTO--'--'~-SO $2J $0 $0 $01.$O~~$0,$01 $0
1823910 -·-="mJN~:L-.~~_i D-SM RETAIL MINOR Sl:rE~_.__._""_...~.SO j~$~$2 $24 -m=~-==-=~:!l1-=-'---!~§1----~-----~f---~-~Q
1823910 103408 ~D-SM RETAIL MINOR SITES _SO $1,5651 $35 $4251 $1211 $2211 $6681 $91 $4 .$0
1823910 103409 _I D-SM RETAIL MINOR.9J:!E~~__,,__~~~SO ~.~$468 $10 $1271 $36 $661 $~$27 $1 $0
~3910 --+-J03410 !D-SM RETAIL MINORSITES SO -$742 $16 $202 $57 $10l=$317!.$431 $2 $01823'9-1-0-----+~1~'--~--D-SM RETAIL MINORSITES -------SO $1,050 $23 $285 --$81·-~-···-'"···$149 -$448r---$611 $3 $0
1823910 -103412 D-SM RETAIL MINOR SITES SO $1,317 $29 $358 $102 $18~$5621 $77 _~4 $0
-+~~j~~~<----~}:~~~--~~~~~~T¢~UW~~~~------~6"~-·_...._~~~+--.$~~$4~~'<~~t~---'""-~-··~?-i_6 --------~~---'-15--~~~~103415 ~ORlAyOUNGSBAyCLEANUP _I SO L $117 $3 $32 ~_$17 $50-$7 ~-----.JQ
1823910 103416 ~-rASTORIAYOUNGS BAY CLEANUP SO +$1~S?+--$4 $44 $12 $23 $68 $9 $0 $0
1823910 ---~--1-03417~·-_.--~ASTORIA YOUNGS BAY CLEANUP'I SO I ---=$124l -$3 -$34 -$10 --~,-$18 -$53 -$7 --$0 $01
1823910 103418 ASTORIA YOUNGS B6~'CLEANUP 1 SO I $145 $3 $40 $11 $~$62 .$8 $0 $01j~~-;~~~~-----~~~:~~----~~~g~:~fg~~~~~~~-~~~~~~----.-------.-~$~~$~~---m -~.-_..--~~~-----._.~~~~~6~
U~~~o _--+-103421 SILVER BELL MINE;ENVIRONME~l~_REMED -1s.a .$2711 $6 $74 $211~_.,-~1~~_~1§.~~~~_,$16'.$1 $0
~12----.-L1Q~~~--SILVERBELLMINEENYIRON_~!=NTALREMED __~.+-.sq_~""_.__$1181 $3 $32 ~~~$50 _"_~_$0 $0
1823910 1 103423 SILVER BELL MINE ENVIRONMENTALREMED SO $1541 $3 $42 $12j $22l $66 $91 $0 $0
1823910 103424 l SILVER BELL MINE ENVIRONMENTAL REMED SO $1071 $2 $29 $8 $151 $46 $6 $0 $0
1823910 H3425 SILVER BELLMINE ENVIRONMENTALREMED SO $1~$3 $40 $11 $21'$63 $9 $0 $0
!1823910----103426-------SILVER BELL MINE ENVIRONMENTALREMED SO $1,2381 $27 $336 $95 '-~-~$~'$528'$72 --'"$3--$0
l 1823910 103434 WASHINGTON NON-DEFERRED COSTS WA -$5 $0 $0 -$5l $0 $0 $0 $0 $0
1823910 103435 WASHINGTON NON-DEFERRED COSTS WA .-$64 $0 $0 -~$01 $0 $0 $0 $0I1823910103436WASHINGTONNON-DEFERRED COSTS --WA---$85 $0 $0 -$851 ~-~'~$Of~~--"-$O ---~"-""-$0 $0 $0
j 1823910 I 103437 WASHINGTON NON-DEFERRED COSTS WA -$79 $0 $0 -$79 $Ol $0 $0 $0 $0~18.?3910 :=~~_ri9_~§~.~__WASH(t!GTONNON:QEl~FEDCOSTS WA -.~l!..1t-$0 $0 -$1141 $91 $14--$0,~o ~o
1 1823910 I 103439 ~ASHINGTONNON-DEFERRED COSTS WA -$182J $0 $0 -$1821 $0
L~?_910 I 103440 -+WASHINGTON NON-DEE~R~D COSTS WA I -~~~$01 -$2831 ~$01 $oJ $0 $0~_~~._~__10344'L ~_-+ASTORIAYOUNQ,~J2,~Y.S:Jg~NU'=-...SO +-$571 .$11__~~Jm,.~J-_~--~§""ll---"-~-~$0 $0I1823910j103442lD-SM RETAIL MINOR SITES SO '$80 $2 -~----$22r $61 $11 $34j $5 $0 $0i1823910_I 103443 I SILVER BELL MINE ENVIRONMENTALREMED SO!$144 $3 $391 $11 i $201 $611 $8 $0 $0
1823910 I 103444 ~_!WASHINGTON NON-DE.FERRED,COSTS "~A--__~_1 -$92 $0 $0 -$92 m-l0i ,~Q ~$0 a-~
1823910 I 103445 I American Barrel (~SO -~---T $62 $1 $17 $5 ~$9t $27 $4 $O~$0
1823910 !103446 _;Astoria/Unocal (Downtown)SO I $22 $0 $6 $2 $3+$9 $1 $0 $01~~~.19 ~11.L..-,,__J~FOrkHYdroPlant(MT1~~~"""~.~§.Q._j ..$41 $1 $11 $3 $61..__.,~18 $2 $0 $0
hS23910 l 103448 i Bridqer Coal Fuel Oil Spill SO I $18 $0 $5 $1 "$31"$8 $1 $0 $0
11823910 !103449 I Bridger FGD Pond 1Closure SO I $57 $1 $16 $4 $81 $24 $3 $0 $0
1823910 _._._..l_J03450_."~antO~IIS _~$1 ~~$19,$3 _$0 $0
1823910 ~451 Cedar Stream Plant (UT)I SO $47 $1 $131 $4 $7j $20 $3 $0 $0
2of14
ROCKY MOUNTAIN
POWER
"A DIV!SIONor PACiI"lCORP
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
[Pri~~~ount ISec()ndaryAcc2~!,_~-r~-~,~--~~-,--.~.'_.~AIloe Total Calif IOregon _~Wash--JWyoming IUtah !ldaho '$3IFERC .IOther _.i 1823910 103452 ----LDaveJ9hnstonOdSedl _SO $46 ~11'_~_~$201 ~$0 __~$Q
L1823910 103453 J~eneMGP(50%PCRP)SO $6 ~$2T $0 $1 $3._$01 $01 ijL18239101034541EverettMGP(213 PCRP)SO j $0 ~Ol $Oi $0 $0,SO!$0 $0 $0~1823910 103456 1 Huntington Ash Landfill ..~SO $21 $or-$6J $2 $3 $91 $11 $0 $01r1823910103457ndahOFallsPoleYm-d----~~---,-~~SO $156 --$31--~~-$42:$12 $22 $671 $91 $0 $~
i-1823910 _103458 ~rdanPlant Substation SO $9 $01 $21 $1 $1 _$4 $11 ~~-----~_._--,._._-~~~--~;g $~:~~-~~~~--:~
~103461 I Naughton FGD Pond Closure ,.SO $10 ,~__~QL ~_,$3J $1 $1 $4 $11 $0 _~__$O!1823910___103462 ,l~Ogdef1~_________~_.m_.,.,_..----4 SO $138 $_~t__.""__"_.,,J}?j $11f $20 -~"~~§gt-.$81 $0 -!Q
1 1823910 103464 1 Powerdale Hydro Plant 1 SO $0 $0 $O~$0 SOl $0 $01 $0 $0I1823~~__103465 _j I?ES)D]a A St.(25%PCRI?l I SO -$0 $0 SO!$01 $0 $0 $01 $0 $0~23910 _103466 ,~__..p:?EtlandHarbOrserviceCtr ,,__.,«J SO $137 $3 ~In~,_-.~$111 _$19 ~5~r----u $81 $0 $Qj~1823910 103467 ~Wyodak ~uel Oil Spill ,1 so _$7 $0 ~,~$1 $3 $01 $0 $01
1 1823910 Total j I $10,853j $260j $3,196J $1!$1,664 $5,016~$6841 $32 $Oi
L1823920 ...102030 ..J ENERGY FINANSWER~WASHiNGf61'~r---.!OTHER $4,9811 ~..$Olnn_nnm-_SO!~$QJ_«_«$0 $0 $4,981J!1-823~102032 ~US'rnIALFINANSWER-WASHINGTON -I OTHER $24.2821 $0 -$0,~--$01 '---~~r-----~W $0 $24,2821
1 1823920 102033 ,,~QYY_!NCOME -WASHINGTON ,_~~~_laTHER $7,8801 $oJ ~Qj-'---~4 SO!$0 $0 $0 $7,8801~W ~~~__~~DIT-~~~__..,~1-~-~_a_~wi w,,~_~
l 1823920 102036 COMMERCIAL SMALL RETROFIT-WASHINGTON !OTHER $788 $0 $6r $01 $01 $0 $0 $0-~"-~--~$7881
1 1823920 102037 INDUSTRIALSMALL RETROFIT -WASHINGTON !OTHER $131 $Oj -$01 $01 $01 $0 $0 $0 $13!
P823920 102038 _=~COMMERCIALRETROFl:rLlGHTING-YVASHINGTO '_-4 OTHER !$6241 $0 __~$01 __"1Q:=---=--!9 $0 $624
1823920 102039 INDUSTRIAL RETROFIT llGHTING-WA j OTHER $881 $0 $~$0 ~$0 $0 $0 $88j
-----I 1823920 102040 .._~,'NuEE~-W~SHIN~TON 1 OTHER $7,2621 $OJ~_,~$01 $01 $0 $0 $0 __$7,262L18239~___102043 .'_~~~'m__'~•.ENERGY CODE DEVELOPMENT ~__,__,,"laTHER $2 _!Q,c---!QL $Oj <$0 ,_,__~O $0 $0 $2
I 1823920 102044 HOME COMFORT -WASHINGTON OTHER $162 $0 $01 $01 $01 $0 $0 $0 $162I1823920_102045 WEATHERIZATION -WASHINGTON "OTHE~$22 $0 ,$gL,--~Ql $01 $0 $0 "$0 $2~
l 1823920 102046 HASSLE FREE OTHER $41 $0 $01 $01 $01 $0 $0 $0 $41r18n~~~---~~--~~---~ACT~UORESCENT~~~S~OTHER .~,1~~"~---~~-~im ~~~l ~,~
I 1823920 '102127 RESIDENTIAL PROGRAM RESEARCH -WA OTHER $24 $0 g $01 $oi $0 $0 $0 $24L18239201102128~REVENUE RECOVERY-SBC OFFSET --~--OTHER 1 -$72,748 $0 ~_!.~,__,,~__n._;EQL ,~$01 $0 $0 $0 -$72,748
1823920 102131 .j ENERGY FINANSWER -UTAH 2001/2002 OTHER I $1,280 $0 SOL ~~~$Ol--$01 $0 $01 $0 $1,280
l-~~3920 102133 ~-i-lr:!Q-'l~RIALFINANSWER -UTAH 2Q01/2002 OTHER $1,353 $0 $QL $01 $0 $0 $0 $0 _$1,35.3.__
l 1823920 102138 COMPACT FLUOR LAMPS (CFL)UT 2001/2002 OTHER $4,202 $0 $01 $Oj $0 $0 $0 $0 $4,202JI1823920'",,-_.-102147------~=uCOMME'3.CIALSMALL RETROFIT-UT 200112002 OTHER $848 $O~$01 $0 -ro"-.$0 $0 $8481
1-1823920 102148 INDUSTRIAL SMALL RETROFIT -UT 2002 OTHER $0 _~~,$01 $Oj $0 $0 $0 $0 $0
1_~823920__,"_~JL~,"",COMMERflAL RET£\OFIT LIGHTING -UT2001/2 m.OTHER $498 __"__~-..$QL,~__'",,~~-'"$0 $0 $0 $0 $498
1823920 102150 INDUSTRIAL RETROFIT LIGHTING -UT 2001/2 OTHER $82 $0 --'~r $OJ $0 $0 $0 $0 $82t1823920102158ENERGYFINANSWER-WYP -2002 Wyp,$0 $0 $01 $01 $0 $0 $0 $0 $0_18239~p "_-.1Q~185_~~,_<_'{I{EBAUDITPILOT-WA<,_."OTHER $527 $0"<'~L--~---.~-,-~,-<--~~-"~~~-,-~~-'@
Hil1823920 102186 APPLIANCE REBATE -Vi/A OTHER $18 $0 $01 $01 $0 $0 $0 $0 $181823~1,Q~1~_5~~,~J.@U~IEIALRETROFIT LIGHTING -.UT 2002 OTHER $71 $0 $01 $01 $0 $0 $0 $0 $71
1823920 102196 +POWER FORWARD UT :2002 OTHER $115 $0 $Oj $.Q.L.$0 $0 $0 $0 $115!
1823920 102205 ------------'-.Ale LOAD CONTROL PGM -RESIDENTIAL -UT ----~c--OTH~$28 $0 -$6fw'---'-$6r~'-w--,-~-<SOl $0 $01 $281
1823920 102206 1 SCHOOL ENERGYEDUCATION -WA OTHER $3,537 $0 SOl $01 $0 $Ol $0 $0 $3,537
I 1823~__102209,""m,__,"__-L"~IRCONDITIONING-Ul~2002 ---~,OTHER $24 ~Q ~,_-!9l $01 $0 _-1Qe--._._~$0 $0 $24
1823920 102210 I HASSELFREE EFFICIENCY -IOU 2003 IOU $1 $0 $01 SO!$0 $0 $1 $0 $0
.
1823920 102213 "'-=HI'REFRIG~.RATOR RE.CYCLlNG PGM -U.T..2003 ....0..T..H.ER $1,509 $0 u $Ot-~.$01 $0 $0 $0 $0 $1,509
!§23920 102214 ,,,.._~EFRIGERATOR RECYCLING PGM -WA ,--'--'-"'--c-'OTHER $3,129 $0 ~_~QL,"_~_~,$0 $0 $0 $0 $3,129I1823920102215REFRIGERATORRECYCLING-WYP 2003 1 WYP I $0 $01 $QJ SO!~$0 $0 $0 $0 $0
3 of 14
ROCKY MOUNTAIN
POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
,primarY Account =l[~~~~~'Y~~OU~_==r=__"Alloc 1Total "Calif Oregon Wash lWyoming Utah Idaho FERC_Other 1
I 1823920 _l-1«g-~--_~~__i--!Y~h~~q2~TRQ..~-HESIDENTIALUT 2003 QItl~-l-,,_-._--~~~.,._$Oi .~_$0 $0 $0 -!Q .~_,$O!$0 $4?QJI1823920102225AIRCONDITIONING-UT2003 OTHER 1 $2,564 W-$01 $0 $0 $0 $01 $0 $2,5641
1823920 1102226 COMMERCIAL RETROFIT L1GHTING-UT2003 OTHERl $1,187 $0 $01 $0 $0 $0 $0 $0 $1,187~:~~:~~-+~~~-1g~~;g~~o~~~W;(~;L~~T2002 *~~~~~'~~::,~=--::~~;
1823920 I 102229 ENERGY FINANSWER -UT 2003 OTHER $1 ,542 $0 $0 $0 $0 $0 $0 $0 $1,542~:~~------:~~~~i<::~~~~;~~~fG-~~I~~u=r2003-'-~--'-.n%f~~~_·~·_-f~~~---<--~~------t~1 ---i~---:~~~~
I 18239~__~?232 INDusIgI~l§~MALLRETROFIT -UTAH -2003 +__OTHER-~=w ~l~_$0 $01 $0 $0 $0 $0 $0 $14~~.~~~~~---t-~-I{~~~:;TO;LU~~~~~~~~MPS-WYP2003 ~~~-~~-~6t---16--·_~~~~~~_-i§I_-$~
1823920 __~.I 10223~~.~j ENERGY FINANSWER-WYP 2003 j Wyp $0 $0 $0 $Ol $0 $0 $0 ..$0 _-1Q
1 .1823~_~'__'_'m~J_F3_!~J:.!NANS\{YJ:R ~Wy~2003 ~rE._.J«--.n~_n_~~I_.__~_-1Q ,__$0 $0 ~1~__~..,«_~..!Q_._~
1823920 102239 SELF AUDIT-WYOMING -PPL2003 Wyp 1 $oT'$0 $0 $0 $0 $0 $0 $0 $0
1823920 __1 ~102245 I CA REVENUE'RECOVERY -BALANCING ACCT laTHER I -i863r $0 $0«$0 $0 $0 $0 $0 -$863
1823920 --.r~COMMERCIALSELF-DI!'ECTUT2003.IOTHER l~--.%==~~.__$0 $0 $0'$0 .._._~Q_._~
1823920 1 102328 INDUSTRIAL SELF-DIRECT UT 2003 OTHE~$71 $0 $0 $0'$01 $0 $0 $0 $7
1823920 I 102336 -±LOW INCOME -UTAH --2004 'OTHER I $221 SO!$0 $0 $0 $0 $0 $0 $22
t--}82392Q ~__J.__l~~_.__,,_..-m _.REF~1?ERt:I,Q13~f3E.~~9L1NGPGM -UT2004+=:gI8J~BJ__.~$~-,.§§1 ~Qi $0 __..~~_.~~,--~1Q___,$0 $3,581
l 1823920 1 102338 I AC LOAD CONTROL -RESIDENTIAL UT 2004 !OTHER 1 $2,910 $01 $0 $0 $0 $0 $0 $0 $2,910
1823920 .J~J.Q~~~--~--AIR CONDITIONING -UT 2004 OTHER i $,3,026 $0 $0 «$0 $0 $0 $0 ,$0 $3,026
1823920 I 192340_COMMERCIAL RETROFIT LIGHTING -UT 2004 ==1._Q~1_~~__$1,5~$,gf-,$0 $0 $0 $0 $01 $0 $1,547
1823920 !102341 COMMERCIAL SMALL Fi:ETROFIT -UT2004 OTHER $285 $Oj $0-$0 $0 $0 $0 $0 $285
1823920 I 1~,?}42 COMPACTFLOURESC~NTLAMPS (CFL)UT 2004 OTHER -$1 $0 $0 ..,$0 $0 $0 $0 $0 -$1
1823920 I 102343 ENERGYFINANSWER -UT 2004 OTHER $1,227 $01 $0 $0 $0 $0 $0 $0 $1 ,227h82392o~-----"-'T-102344----INDUSTRIAL FINANSWER -UT2004 -OTHER ~<-$2,562 $i)r----io--~--$O-,$0 $0 $0 $0 $2,562
LJ.~23920 j 102345 INDUSTRIAL RETROFIT-UT 2004 OTHER $230 $0 $0 $0 $0 $0 $0 $01 $230
r-1823920 --'-~j46 -_.~~~,INf.2USTR~hu~MA~~.RETROFIT~UT 2004 1 OTHER..-".~~~....~]l,"_$0 $0 _«,$0 $0 $0 $O~..$01 ~~]_
1823920 l 102347 POWER FORWARD -UT 2004 I OTHER $541 $01 $0 $0 $0 $0 $0 $0 $54
1823920 -l-102348 COMMERCIAL SELF-DIRECT-UT 2004 !OTHER I $89:$01 $0 $0 $0 $0 $0 $0 $89
b--1823920 ..~,_l ..:)O2~1~_-.--INDUSTRIAL_§ELf-DIRE:CT -UT 2004_____I 9THER $12~__$0 $0 _~~_~$0 _$0 $0 .__~Q,->~~_~
1823920 ~102351 ENERGYFINANSWER -ID/UT 2004 'IOU $21 $0 $0 $0 $0 $0 $2 $0 $0
1823920 1102360 REFRIGERATOR RECYCLING PGM -WYP 2004 WYP I $01 $0 $0 $0 $0 .~~.$0 $0 $0
1823920 J 102362 .ENERGYFINANSWER -WYP 2004 WYP j ~$0 $0 $0 $3 $0 $0 $0 $0
1823920 i 102363 INDUSTRIALFINANSWER-WYP2004 WYP ~-$9 $0 $0 $0 $9 _.._~,$0 '$O----~
1823920 I 102364 SELF AUDIT-WYOMING -PPL 2004 wyp!$0 $0 $0 $0 $0 $0 $0 $0 $0
1823920 102443 .-t-ESIDEkJ-Il~NE~J::ONSTRUCTION-WASHINGTON _-=::=QttJERl _n=~$5§1_.~_..~._$0 ~$0 $0 $0 $0 ~$561!1823920 i 102444 i RESIDENTIAL NEW CONSTRUCTION -UTAH -20 _OTHER I $76 $0 $0 $0 $0 $0 $0 $01 $76
l 1823920 ~02458 I COMMERCIAL FINANSWER EXPRESS -WASHINGTO OTHER j $7,125 $0 $0 $0 $0 $0 $0 $0 $7,125
j 182392'L-~-=l_~02459==_...,n 1INDUSTRIALFINANSWE_'3_,fXPRESS-WASHINGTO OTH~R ._~m.._$2,410j !.O'---,$0 $0 $9 __.__~,__..$0 $0 $2,410
tJ823920 I 102460 COMMERCIAL FINANSVVER EXPRESS -UTAH -20 OTHER $44T $0 $0 $0 $0 $0 $0 $0 $446
1823920 :102461 I INDUSTRIAL FINANSWER EXPRESS -UTAH -20 OTHER 1 $1461 $0 $0 $0 $0 $0 $0 $0 $1461~~W~~~t~~~~~-~CO~8 ..m~1 ~~~_'w W __~W ro ~.W ~*~
1823920 !102502 -r-RETROFITCOMMISSIONING PROGRAM -UTAH OTHER 1 $2 $0 $0 $0 $0 $0 $0 $01 $2
1823920 -+--102503 I C&I LIGHTING LOAD CC~~TROL -UTAH -2004 OTHER --$23 $0 $0 $0 $0 $0 $0 $0 $23
j 1823920 1 102504 l REFRIGERATOR RECYCLING PGM -IDAHO -200 IOU..$0 $0 $0 $0 $0 $0 $0 $0 $0
I 1823920 --I 102506>--lCOMMERCIAL FINANSWER EXPRESS -IDAHO -2 IDU-----
m -12 _.$0 $0 $0 $0 $0 $2 .$0 $0-
1 1823920 I 102507 I INDUSTRIAL FINANSWER EXPRESS -IDAHO - 2 .IDU"~_."$2 $0 $0 $0 $0 $0 $2 $0 $0
I 1823920 !102508 j IRRIGATION EFFICIENCY PROGRAM -IDAHO -IOU $2 $0 $0 $0 $0 $0 $2 $0 $0
[1823920 I 102518 =t]:NERGYFlNANSWER'-.!D/UT2005 IOU ~-'-$7-"---"Wf-'$0 $0 $0 $0 --$7 $0 $0
4of14
ROCKY MOUNTAIN
POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~!.mary<~Account Secondary Account .~~._~.~..~.~__.......~IIOC·Total Calif Orellon -lash Iwvomil1!l Utah Idaho-_TFERC TOther
t~1823920~..__.102525 _.__~REFRIG~RECYCLJNGPGM-IDAHO-200_~IOU _I $2~~~~-.J01~~---$21--.1Q ~
j 1823920 102528 COMMERCIALFINANSWER EXPRESS -IDAti0 -2 ~IOU -$2 $0 $0 ~$0 $0 '$2Tm
$0 _~
L 1823~20 102529 I INDUSTRIAL FINANSWER EXPRESS -IDAHO -2 _IOU $1 ~_--!~__~_~Q.m __~~~~__~$0 ~:pg 0-_".___$1!$01 $01f._.l??~92Q ,,~~_.-1Q~~.~~i._1.~!3J2AIION EFFICIENC_'LPROGRAM~IDAHO -~---~_._._._---_.t._-~U __~.__~~.£~_._,"_..JQ+-__.~9 _<_....__..__.~,---!O·~__~"-_._<,'"~1.~~"~,_~9~
j 1823920 102532 j LOW INCOME -UTAH -2005 ~HER $48 $0:$0 $01 $0 $0 $0,$01 $481t~:;;;;~I ~~;~;;--Hftr~~~~~~R~L~~~~~~;E~~~~uT:AHH-_2~g5 ---t--~~~~:~;:~:~~,--~~~~:~~~~-F ~~~;:~:Ir1823920ij-,"m_~-t102535 ~--'---'"-'·~+~AIRCONO·mc5"NING -U":rAH:-2005---·'---''''-~~---~j OT~~--$2,3"47f---~-~-··---···-'$6t-<~~~~$01 $0 --~$oe---~-~~-·~-i~,~'"-··~-·--$0 $2,347I1823920102536_COMMERCIALT liGHTING -UTAH -20 _;OTHER _$~----~-J:~-_-2(_-_-$01 $0 _£=~_$0 $01 $6~~~tl~~_~~~~.~s~.~m-~-~_-l~ffi ~4-~-~W ~__~~'lro ~
j 1823920 102539 1 ENERGY FINANSWER -UTAH -2005 l OTHER $1,476.$01 ~~$0,$0 $0 $0 $1,4761L1823920=r:102540 ==!=INDUSTRIAL FINANSWEf3.-UTAH -2005 OTHER $3,485 $()Lw ~_ww-$0 $0 $0 :pO $0 $3,485
~1~~~_~~~~~_..~~~RETROFrr-UGHnNG-UT~__~-~~OTHER $60 <~~$~$0 ~O $0 $0 $0 $60
1823920 1 102543 ~~\:yERFORWARD -UTAH -2005 i OTHER $50!$O~$QJ_$0 $0 $0 $01 $0 $50
1823920 102544 --_~MERCIALSELF-DIRECT -UTAH -2005 .j OTHER $671 $01 _~_.~!QJ-~__~O-$0 __.!~'"~.~=-~$0 $67k-1..~~220 1<L~~_~INDU~IAL~IRECT-UTAH-2005 OTHER $1031 ~$0 $0 $O~I $0 $~
1 1823920 102546 RESIDENTIAL NEW CONSTRUCTION -UTAH -20 OTHER $944 ~~2Q1-,~,$01 $0 $0 soT $0 $9441
j 1823920 102547 ,COMMERCIALFINANSvyEREXPRESS-UTAH-20 OTHER $1,967 ~,--~~~-,"-~jc------~$0.$0 $0 ~O $0 $1,967.
I 182392Q.__~~102548 _~ST~SWEREXPRESS-j!JAH:1Q..,OTHER $421,~~------L -!Q~I 1823920 102549 RETROFIT COMMISSIONING PROGRAM -UTAH -I OTHER $1051 $01 $0 $0 $01 $01 $0 $0 $105j
1823920 102550 C&I.UGHTING LOAD CONTROL -UTAH -2005 1 OTHER $361 4-._~~Q~~$01 $01 $01 -.$0 $0 $36
1823920 102552 ENERGYFINANSWER -WYOMING PPL -2005 -l-WYP $21 -~2+-..,.,_-,m~_,~$0 $0 $2 $01 $01 ~'--~
1823920 102553 ---tiNDUSTRIAL-FINANSWER-WYOMING -PPL 2005·I ?$71 $0'--'---"----$0 $0 $7 $0 -~w~w_---$O $01
1823920 102554 SELF AUDIT-WYOMING -PPL 2005 I WYP $0 $0'$0 $0 $0 $~fit $01 $0L1823920102555~.._-...REFRIGER~J~9R RECYCLING -PPL WYOMING -2 !WYP .lQ _~~~--~~.--~!?t-,",",,_._m~$01 ~J ...._=-!9 .$0 $0
tJf23920 I 102556 18239201102556 OTHER $0 $0 $0,$0 $0 $0 $0 $0 $0
1823920 i 102562 ~APPLIANCE INCENTIVE-WASHWISE -WASHING I OTHER $531 ~.Q $0 $0 $0 $0 $0 $Oi $53
I 1823920 '"1.102586 "IRRIGATIONLOADCONTROL~-UTAH-2005<~•__1---2IljER $31 $0 _~"._...,.n<".~~$0 $0 -~---""~~,~4.,-,",--_..~~r 1823920 102702 ENERGYFINANSWER-WYOMING PPL -2006 1 WYP $1 $0'$Oj $0 $1 $0 $0 $0-$0
1823920 >102703 INDUSTRIAL FINANSWER-WYOMING-PPL 2006 1 WYP $21 $01 $0 $0 $2 $0 $0 $0 $0
1823920 --'~'-f--1QnQ~--.I LOWINC"OME-UTAH-2006 "l OTHER $1191_~_~~...~.~9i .__,_$0 ---!Q!----..1Q._._--~r----~~-~i
1823920 102707 REFRIGERATOR RECYCLING PGM-UTAH-2006 l OTHER $3,752t $0 sot $0 $0 $0 $0 SOl $3,752j
1823920 j 102708 __~~_AlC LOAD CONTROL-RESIDENTIAUUTAH-2006 -~---J OTHER $8,624 $0<___$01 .$Oi $0 $0 _±.$01 $8,624'
1823920 I 102709 AIR CONDITIONING-UTAH-2006 I OTHER $1,499 $0 v-W'~$0 $0 $0 $01 $1,499pam26---·~02712~---ENERGYFINANSWER-UTAH-2006.tCJTHwER $2,187,$o~$0'$0 $0-~-$01 $2,187
1823920 I 102713 .....""INDUSTR.I.A.L FINANSWER-WYOMING-UT.AH-2.006 OTHER $2,7481 $0 $01 J=$01 _$0 $Oj $0 $2,7481
1823920 1 102717 '.W,".__~_9..~MERf!f\LSEL£:!?JRECT-UTAH-2006 ~__1 OT~E.B-~_$651 $0 $~~~__.$0 $0 ~2:c-_._~$Oi $01 ~
1823920 I 102718 INDUSTRIAL SELF-DIRECT-UTAH-2006 --rOTHER $122 $01 $~$01 $0 $0 $0 $0 $122
.1823920 I 102719 RESIDENTIAL NEW CONSTRUCTION-UTAH-2006 1 OTHER $1,848 $Oj ~___$0,$0 $0 $0 $0 $1,848
1823920_.__i J..Q.gz~Q_._.,__~..COMM_ERCIALFINANSVVEREXPRESS-UTAH-20.06 __~OT!:IER $2,4691.$S]J~._~,,-_...""._.-!~$0 $0 $O,-.._,._..,_~.$01 $2,469I1823920--r-102721 INDUSTRIAL FINANSWER-UTAH-2006 .1 OTHER $536 $Ol $01 $0 $0 $0 SOl $01 $536
,1823920 !102722 J RETROFIT COMM I G PROGRAM -UTAH-200 I OTHER $211 $0,$01 $0 $00 $0 $01 $2111
t
1 1823920 ~~723--~~.,,~C&I L1G8I.I.tJ_9...LOAD..CONTROL -UTAH·2006 -,_._-~<.J-OTHER _,__<~__~__,_-__1Ql_......~~l __...~_~.!Q?----__1Q_,$0 $01 $8
1823920 I 102725 J CALIFORNIA DSM EXPENSE-2006 l OTHER $0 $01 $01 $0 $0 $0 $0 $01 $0
1823920 102759 I HOME ENERGYEFF INCENTIVE PROG-UTAH-2006 I OTHER $241 $0 $01 $0 $0 $0 $0 $0 $241 1l_~823~,"_-10276_0 -=1 HOME ENERGY-EFF INCENTIVE PROG-WA-200~1--0THEFt----$6,935 -$01 .~}O!~~___$0 $0 $0 $0 "'----$0 $6,9351
i 1823920 102761 I HOME ENERGY EFF INCENTIVE PROG-PPL WYOMI WYP $6 $01 sO!$0 $6 $0 $0 $0 $0
1823920 102767 _I DSR COSTS BEING AMORTIZED ._.OTHER -$29,262 ~$01 $0 $0 $0 $0 ~$0 -$29,262
1823920 lli788 ~DSR COSTS BEING AMORTIZED .WYP $0 $01..$01 c~-.JQ_.$0 $0 $O~.$0..$01823920~7?g--~--=-··_-lmDSR COSTS BEING AMORTIZED ".-----~WYP ~$2 $ot-·_···_--,·~$Of--'-~$0 $2 $0 -----w -~-~-$O
5 of 14
ROCKY MOUNTAIN
POWER
"A DIVISION OFP,\C<!'tCORP
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
prima-AcooUiif-=-Tsec~!IAII~-onii:ion Wash lWYomir,g lUtah IdahO-FERcIQili~==='Ji:~;:~I ~~-=+~~:gg~~~:~:~~~~g:~:~~t:~-I -r ~~~~~I ~~~-~
r--t§?~~--~lQ.?Z.~..._.__.....n"_~"""~A I DSRCOSTS BEING AMO~TIZED i WY~~~~~~,~L-,,~~---$0 $0 $0 $,~$0 $0 $Oj ~
~~~~-==-I~~~;~;;~~~~;tR~~~ERi ---~-~~~---15l-'-~i~
I 1823920 102799 I MAJOR CUSTOMER 99 WYP $21 $0 $0 $0 $21 $0;$0 $O!$0
1823920 102802"~HOME ENERGYEFF INCENTIVEP·R-O ~PPL WYOM WYP l $5l'$0 $0 $0~-~~$01 $0 ~~ror--~182392-o--''-.-~·1028~_..~-~,~~,.---+~LOW-INCOME WEATHERIZATION-~WYOMiNG~PPL-wyp t--·-·~-$3T--<--$O -<--~$O~_·_m.$O __.-m.._<.-W---W~_'~--~"----$Or-·m'--$O~?_0_~~__Uq280_4 '<._~'-_COM~ERQIALFIN~NSVVEREXPRESS_-WY -2007__~$0,$lL-,$0 -it $01 $0 ~~~2_0 ~21~Q?~--~---~'"~-~-....-.-INDUSJ~IALFINANSWER EXPRESS ~WY<:?,"~__,__"__Yiyp --i-,--_._.--_,19t_.__-~$0!$0 .._.~.!Ql----_,,_-~Ql---~-!.C!L-.-~-...-.-.~Q
1823920 I 1O?~_~_SELF DIRECT -COMMERCIAL -WY -2007 WYP I $01 $Oj $0 $0 $0;$01 $0 $01 $0
1823920 i 102807 .SELF DIRECT -INDUSTRIAL -WY -2007 WYP $0 $0 $0 $0 $0 $01 $0 $0 $0
I 18239~~.~m.__~r10281~·~:=--==:=:~AlC LOAD CONTROL -...~~S~_UUTAH ~20 OTHER -$5,9~£l~'=~$01 $0 $0 .__.~-!QF--._--~t---~<-~--,--!Q.~..-._$-~.'.§!§?I 1823920 I 102820._AIR CONDITIONING -UTAH -2007 OTHER $8831 ~$0 $0 _$0 $01 $0 $01 $883
.1823920 j 102821 ENERGYFINANSWER -UTAH -2007 OTHER $1,952j $0,$0 $0 $0 $0 $0 $0 $1,952~b L.].Q~§_?~.~.......m....._••_.~__••~~~e--,INDUSTRIAL FINANSW<f~f3.:J}TAH-~qQ!__~_.,OTt]~~,$~-2§91.....--.-----!QJ.---$0 $0 $0 ~-$0 $0 ~~QL_,_~,36~
11823920 j 102823 ---J.-LOW INCOME -UTAH -_2007 OTHER $117j $Oj $0 $0 $0 $0 $0 $01 $117I1823920102824IPOWERFORWARD-UTAH -2007 OTHER $50'$Oj $0 $0 $0 $0 $0 $0 $50
j 1823920------------L102825~IGE!MTORRECY9.dNGPG~UTAH-2007---'~~_$0 $0 $0.~
1823920 ,_~,102826 I COMMERCIAL SELF-DIRECT-UTAH-2007 OTHER $6~$0 $0 $0 $0·$0 $0 $0·$611
1823920 I 102~-'---INDUSTRIAL SELF-DIRECT-UTAH -2007 OTHER $1081·$0 $0 $0 $0 $0 $0 $0 $1081~8 ~RE~DENnALNEW~NS~~-~~HER 11~~~_~~~~~~0 -~~$0 _$O~.~~~~
1823920 J 102829 COMMERCIAL FINANS\lVER EXPRESS -UTAH -20 'OTHER $3,277j $0 $0 $01 $0 $0 $0 $0,$3,277
1823920 102830 -l INDUSTRIAL FINANSWER EXPRESS -UTAH -20 OTHER $968j $0 $0 $0 SOl $0 $0 $0·$968
1823920 "+_.!Q~~__~..LJ~ETROFIT COMMISSIONING PROGRAM -UTAH -~OTHER __~_~.§Xl $0 $0 $0 $~_~$0 $0 =$18ZI1823920~2833 --T-IRRIGATION LOAD CONTROL -UTAH -2007 OTHER I $2771 $0 $0 $0 $0 $0 $0 $0 $27J;
:1823920 ~2834 _..~.-I HOME ENERGY EFF INCENTIVE PROG -UT 2007 I OTHER $3,034 ~..~.$0 $0 ,$0 $O!$0 $0 $0 ~~-!.Q~
11823920 ----l-102883 _CALIFORNIADSMEXJ:!:~2008 _CA $0 _$.Q ,!Q .~P __..~~$0 $0 ,,~.~_~
1823920 !102885 ENERGYFINANSWER -WYOMING PPL -2008 WYP $3 $0 $0 $0 $3 $0 $0 $0 _~
j 1823920 I 102886 .INDUSTRIAL FINANSWER -WYOMING PPL -200 WYP $4 $0 $0.$0 $4 $0 $0 $0 $01
18239~~888 REFRIGERATOR RECYCLING -WYOMING 2008 WYP $1 $0 $0 $0 $1 $0 $0 $0 $01
1823920 ~~889 .HOME ENERGY EFF INCENTIVE PROGRAM -WYOM WYP----~-'$4T------$O $0 $0..W $0 .$0 $0 '==1$01
!--1823920 102890 LOW INCOME WEATHERIZATION -WYOMING 2008 WYP $1 $0 $0 $0 $1 $0 $0 $0 $0
1823920 _=t_f02891'~.._~~=~~~__"COMMERCIAL FINANSVYE~EXPRESS -WYOMING 2 wyp ~,!-.!Q .$0 $0 _~_$1 $0 $0 _!Q~"$O
1823920 I 102892 INDUSTRIAL FINANSWER EXPRESS -WY -2008 WYP $0 $0 $0 $0 $0,$0 $0 $0.$0
1823920 j 102893 SELF DIRECT COMMERCIAL-WYOMING 2008 WYP .$2 $0 $0 $0 $2 $0 $0 $01 $0
1823920 "".__.~_"l -.l92894 _,_~_<~~_._5~LFDIRECTINDUSTRIAL-WYOMING2008 WYP .__$2 $0 _$0 $0 ~l_.__~QL_._.$0 ~~
1823920 t 102906 ~_<AC LOAD CONTROL -RESIDENTIAL -UTAH 200 OTHER $7,175 $0 $0 $0 $0 $0 $0 $O!$7,175
1823920 j 102907 AIR CONDITIONING -UTAH 2008 OTHER $526 $0 $01 $0 $0'$0 $0 $01 $526I1823920.---1 102908 ..ENERGYFINANSWER -UTAH -2008 OTHER $3,466 ~$0 $0 $0 $0 $0 $0"$01 ~f3~466
j 182392-0·_m---1102909 ---.~.."'..--...I INDUSTRIALFINANSWER-UTAH-2008 --OTHER 1 -'$4,289--$0 $0 -~-<---$O $0 $0 -~$O-$4~289J
J 1823920 ,102910 j LOW INCOME -UTAH 2008 OTHER _$127 $0 $0 $0 $0 $0 ,$0 $0 $1271~_O__~~_.~~~~=.~_~_~"M W W ~~~~~-~
1823920 I 102912 REFRIGERATOR RECYCLING -UTAH -2008 OTHER $2,570 $0 $0 $0 $0 $0 $0 $0 $2~5701
1823920 102913 COMMERCIALSELF DIRECT-UTAH -2008 OTHER $83 $0 $0 $0 $0 $0 $0 $01 ~
1823920 ~102914-INDUSTRIAL SELF DIREU-,=-"UTAH -2008 'OTHER $1261 ==1=0 $01 .$0 $0 $0-$0 $01 $126r-182392-0~--··_·~-t-·102915-"·-~---·--'RESIDENTIALNEWCONSTRUCTION-UTAH2008 'OTHER $1,664 $0 $01 ---$0 $0 $0 $0 ··_·$6'·-$·1,6641
;1823920 102916 COMMERCIAL FINANSWER EXPRESS -UTAH 2008 OTHER $3,7911 $0 $0 $0 $0 $0 $0 $0 $3,7911I1~23929---==$-1029~~DUSTRIALFINANSWEREXPRESS-UTAH=OTHER $1,1331-$0 $0'_$0 -.----!Q~>______________$0 $0 ~
L!.§23920 102918"_,RETROFIT COMMISSIONING PROGRAM -UTAH -OTHER $1,053 $0 SO!$0 $0 $0 $0 $0 __11~
6of14
:ROCKY MOUNTAIN
POWER
A DIVISIONOFPACinCORP
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
r~~~!XAccount !secondaryAccount ~_~~___h~.~'~AIIoc-Total Calif Oregon rash /wyoming IUtahh<!.aho IFERC IOther~.~._~__~~~~ro~-~-~__~~I-~~__~~~_~_.WL__~~.~
1 1823920 102920 -l IRRIGATION LOAD CONTROL -UTAH OTHER 1 $762 $Oj $01 $0 $0 $Ol $0 $0 $762f1823~_~'I HOMEENERGYEFFINCENTIVEPROGRAM-UTA~-=:OT~$7,817-$0 ~~_$0 $0 $0 $0 $0 $7,817
j 1823920 102964 .CALIFORNIADSM EXPENSE -2009 1 OTHER I $0 $01 $0 $0 $0 $Ol $0 $0 $01-1823926"-·.-----102976 ~-'-----·--~1~-A/CLOADCONTROL -'F~ESIDENTIAUUTAH~-26~·---m_..'_._..._.-.-.!OTHER~r----$9,817 $61~m.-~$O---~$0 $0 $0 ·-----$0h--~-~817
L~~~~~~~T~~,:~~~~9-~-$i~:~1 :!:r:-~~:$2~~¥'
!1823920 102979 J INDUSTRIAL FINANSWER -UTAH -2009 laTHER J $5,2151 $01 $0 $0 $0 $O!$0 $0 $5,215~r ~~£~~?Q~_.~__10298~~~"'m._~INCOME-UTAH-2009 .----LQIHEI3....!$162 $0 $.Q~$OI~$0 $162._"--~~g~0 ~~.?J~.__~__+_-..EQ.YVERFORWARD-UTAH-2009 ~.,._"~__~"f.,,._QIt!g.f{_T-.--$501 $0 ~Q ~'___$0 _~_,"_...!Q___$0 ~_~
1823920 102982 REFRIGERATOR RECYCLING PGM-UTAH -2009 ..~_OTHER .$2,339j $0 $0 $0 $0 $Oi $0 $0 $2,339I1823920102983COMMERCIALSELF-D~~ECT-UTAH -2009 _.J OTHER $5F=~~_~$0 $0 $0,m_J~O $0 $0,$53
1823920 102984 .INDUSTRIAL SELF-DIRECT -UTAH-2009 ..J OTHER $72 $0 $0 $0 $0 $0 $0 $0.$72~3920-~---->-·1029as_--~-~m'm ~RESIDENTIAL NEW CONSTRUCTION -UTAt~:r:-2(r~~~--1"-OTHER $1-;-446 $0"$0 $0 $0 $O·--~--_·..·-·$Ol-=1N-·$1,446
~1823920 ~_~ERCIALFINANSWEREXPRESS-UTAH-20 ==::t:::QIBER $3,2581 $0 _$0 $0 $0 $0 $0 $Oj $3,258,t--l~?lg~~_.102987..~.__~~_.._+~~Q..!L~~BJ,~~fINANSWER EXPRESS -UTAH -2{L..m __~.="_~.J~Qtt!EB...~§.__"~~__..J.9 __---!Q~~~.-_.~~--~~_,_m $776
L1823920 102988 RETROFITCOMMISSIONING PROGRAM -UTAH -.-L.QTHER $947 $0 $0 $0 $0 $0,$0 $0'$947!1823920 102990 IRRIGATION LOAD CONTROL -UTAH -2009 1 OTHER $2,732 $0 $0 $0 $0 $01 $0 $01 $2,732
1823920 102991 -~HOMEENERGY EFF INCENTIVE PROG -UT 2009 OTHER $25,439 $0 $0 $0 $0 .$01 $0 $01 $25,439--1823920'"'-·-----102992 --"---~-ENERGY FINANSWER =-WYOMINGP"Pi~-2009--.~--~~.._~.~~OTHER--~-$2'1 e---'---~$O ---..$0 $0 $0r-------s;ot---m------$O-----rot---$21t1823920102993INDUSTRIALFINANSWER-WYOMING -PPL 2009-~~OTHER $96 $0 $0 $0 $0 $01 $0 ~$96f_.1-~..23920_~.~.102995 ..__.m__-f3EFRIGERATORRECYCLING-PPLWY.OMING:.L--rOTI::l.,~fi.+$140 $0 $0 $0 $O~-E $01 $1~
1823920 102996 HOME ENERGY EFF INCENTIVE PRO -PPL WYOM OTHER '$439 $01 $0 $0 $0 $0 $0 $0 $439!1823920 102997 LOW-INCOME WEATHERIZATION -WYOMING PPL laTHER I $86 $0 $0 $0 $0 $01 --$0 $01 $861!J.823920~~__~~~._~~..1 _COMME~CIAL FINANSWER EXPR~§.§~:Wy_-_200~_~~4~OTHEB-L-_.$139 $01 $0 $0 $0 ~._"_Jg $0'$139:
[J§23920 102999 I INDUSTRIAL FINANSWEREXPRESS -WY-2009 ------+-2!HER I $59 $0 $0 $0 $0 $01 $0 $0 $5~
[J§.f!}920 103000 SELF DIRECT -COMMERCIAL-WY -2009 .~"__m_I O.JJ::1E~$5 $01 $0 $0 $01 $Oj~$0 $0 $5r~SELFDlRECT-INDUSTRIAL-WY-2009 --IOTH~~$0 $0 sg+--_$01_$0 $0 $12
1823920 __103003 I MAIN CHECK DISB-WIRES/ACH IN CLEAR ACCT J OTHER j $21 $01 $0,$0 $0 $01 $0 $0 $2
1823920 103004 ..1 MAIN CHECKDISB-WIRES/ACH OUT CLEAR ACCT I OTHER $2 $Ci $0 $0 $0 $0 $0 $0 $2i._~_~~920_~.~~~__~,~~_~4_~.Q..MME~~FINAt:l~WEREXPRESSCat2-WY-__,_._,".~9JH~B..,$236 $91.$0 $0 !Q~-~~1------~Q_-$0 ~23~
j 1823920 103006 I INDUSTRIAL FINANSWER EXPRESS Cat 2-WY -.I OTHER $34 $OT $0 $0 $0 ..$01 $0 $0 $34
!1823920 103007 i ENERGY FINANSWER Cat2 -WY 2009 I OTHER t==$40 $0 $0 $0 $0 $0 $0 $01 $40
f1823920 103008..._..."L INDUSTRIAL FINANSWER Cat 2 -WY2009 ._~.;OTHER _~"±f--_~_._$O!$0 $0 _lQf--~-$0 _..__.jp $Oi _m~1
1823920 103012 l WYOMING REV RECOVERY-SBC OFFSET CAT 1 OTHER -~,558 ~$0 $0 $0 -w---$0 $0 -$4,558
1823920 103013 1 WYOMING REV RECOVERY -SBC OFFSET CAT 2 J OTH;H=R -$3,244!$0 $0 $0 $0 $0 $0 $0 -$3,244
rl.__1~~~£Q_.~~~~Ql,5 ..~ING REV RECOVERY -SBC OFFSET CA1.~_~--+OT~13 _-$3,766 $0 _$0 $0 $0 _~$O!-$3,766
f 1823920 103031 I OUTREACH and COMMUNICATIONS -UT2009 OTHER 1 $571 $0 $01 $0 $01 $oi $0 $0 $571
~23920 103059 ~CALIFORNIA DSM EXPENSE -2010 _I OTHER I $Oj $01 __$01 $0 $01 $0.$0 ~_$0l-1.82392Q_...103071 .._...,L_l:/Cb,OAD CONTROL-HESIDENTIAUUTAH -?.Q_.~_4-.9I.t1ER '$4,8361 $oC::~__~qL_.$0 $0 __~~..._._~$01 $4,836
j 1823920 103072 TAIR CON0ITIONING -UTAH -2010 l OTHER $1,490l $0 $oi $0 $0 $Oj $01 $0 $1,490
j 1823920 103073 I ENERGY FINANSWER -UTAH -2010 j OTHER $3,246 $0 $01 $0 $0 $01 $0 $0 $3,24~i-~-~.~~.~1iL==-:J:Q3074 ~__.---t--INDUSTRIAL FINANSWER -UT~H -2010 ,.._.~_~_=-j~~~_.!1.2~~__~o---_~Q_.~"~~$Oj .$0 ~Qf_---_~,521i
,1823920 103075 J LOW INCOME -UTAH -2010 J OTHER $2581 $0 $0 $0 $0 $0 $01 $0 $258~1823920 -~~~-~4 POWERFORW~RD-UTAH#2010 --~_j,_QTHE13~$50!$0 $0 $0 $O ..~$01 $0 $OJ $50_,~8?3920 I 103077 _m_~_."_·~fRIGERAIORRECygUNG.f.GM:-UTAH -201.Q._~_$2,370 _$01 $0 $0 $0 ~__$0 $0 $2,370I1823920,103078 COMMERCIAL SELF-DIRECT -UTAH -2010 OTHER 1 $187 $01 $O!$0 $0 $0 $0 $0 $187
.1823920 I 103079 INDUSTRIAL SELF-DIRECT -UTAH -2010 J OTHER $330 $0 $0 $0 $0 $0 $0 $0 $330L!§239~~_RESIDENTIALNEWCONSTRUCTION-UTAH.-~OT!:!E'R -$2,605 $01---$0 $0 $0 _2Q_$0 $0 $i,60~
L...:!3?23920 1 103081 COMMERCIAL FINANSWER EXPRESS -UTAH -20____OTHER $4,1071 $0'$0 $0 $0 $0 $0 $0 $4,107
7of14
"ROCKY MOUNTAIN
POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
fPiiffiary~Acco·u~ni~~··-~Tsecondi"rYACC6unt·~~-~CT0131 Calif Oreaon Wash -"M~'~Twvomin{i'ltitah~~~"~"~M'JI(iiiho~'IFERC.••..........'•.•Other
I 1823920 _I 103082 ~Q~TB~~!~~B~~E§S-UTAH-20 tj~HER I $~019 ~~$~01!
1823920 I 103083 RETROFIT COMMISSIONING PROGRAM -UTAH -OTHER $986 $~$0 ~~T ~$01 ~$986
1823920 103085 IRRIGATION LOAD CONTROL -UTAH -2010 OTHER~$2,513 $0'$0 $01 $01 $01 $01 $0 $2,513~~~OO~~~E~-m~~~m ~_~~~~~~1823920 1 103087 OUTREACH and COMMUNICATIONS -UT2010 .~OTHER j $1,485 $0 $01 $0 $01 SOl $01 $0 $1,485
j 1823920 103089 ENERGYFINANSWER-WY-2010 CAT3 l OTHE~$11 $0 $0 $0 $01 $0 $01 $0 $11U~~='.~OO -~OO~R~R~~~~10C~L Im~_A~~~w w ~~~__~~~~I 1823920 103092 REFRIGERATOR RECYCllNG~WY-2010 CAT1.1 OTHER J $176 $0 $0 $0 $0 _$0 $01 SOl $176
1823920 103093 HOME ENERGY EFC l~~~f:=l!I£'J3~Q.G Y-2010 CAT1 ---LOTHER I $7401 $0 $Ol ~__~,"_~_,~Qc-.$~._~$O~~~11Q
I 1823920 103094 .J=9:!!-INCOM~~E-~:L~§!3?TN-.~11Q1Q..Q~__~---J OTHER I $491 $0 ««<-JQl·_...--·_'"·~<··,-~.9 ._--,~--,~--_..!~.=m=--~~-~_._._..~~
.1823920 _103095 I COMMERCIAL FINANSyVER EXP WY-2010 CAT3 OTHER ~$65 $0 $01 $0 $0 $01 SOl $01 $65
1823920 103096 .INDUST_RIAL FINf'tNSWER EXP WY-2010 CAT3 OTH~~$127 $0.$01 $0 $0 $0 $0 $0 $1271
1823920 103097 I SELF DIRECT -COMMERCIAL -WY-2010 CAT3 OTHER 1 $3 $01 $Oi $Ol $0 $0 $0 $0 $3'
1823920 ---"103098 I SELF DIRECT -INDUSTFi'IAL-WY-2010 CAT3 --~HERI----Wr-----~$or---~N=--~~-"'~$O~<-'--$O;$0 $12·r1823920 -103099 COMMERCIAL FIN~ER EXP__WY-2.010 CAT2 -OTHER !~87 $01 $0,$~-~~-$0 $0 $0 $587
~~~~~~E~m~I~•~~~~__~L__W_~
1823920 103101 ENERGY FINANSWER -WY 2010 CAT2 OTHER 1 $186 $0 .$0 SO!$0 $Oj -'$o!'$0 $~
1823920.f 103102 INDUSTRIALFINANSWER-WY2010CAT2 _I OTHER,$125 $0 ~$01 $0 $0 -a $0 ~l-_~_82392L._._._,_~_..1.q?103 Check Disb-Wire~/~£!j<_~:~9~.E.!i'!JL~.~L,..".--t OTHER I $1 __$0 $q,,,-..,...-.!9 _...,__,__,__jQ~~jQ __~QL-_~~_--_~L!1823920 I 103104 Check Disb-Wires/ACH OutClearing-8T I OTHER $3 $0 $0 ..$0.$0 $0 $01 $0 $3
.1823920 103137 Company Initiatives9EI Study-Washingto 'OTHER $724 $0,"$0 $01 $0 <._~_.$0 $0 ~_~L?±
L:!..8239~__1q3163 Commercial Direct Install~Utah -£~-l.l,~.<._.,.._L_PTHER $3 $0 -~~-_....Jm-..__....-.,~-~~$0 $0 "--.1Q__~~
f1823920 103164 Commercial Curtailment _.Utah -2011 'OTHER $30 $0 SOl $01 SO!$0 $0 $0 $30
L_1823920 103165 Commercial DirectInstall-Washington _OTHER.$0 $0 .~$01 $Oi SOl _.$0 $0 $0~1~~_1ro1M .~um~~~ME~~~-~om~~~~~~~__~~_~__-~m---~~~
j 1823920 103169 Commercial Curtailment..Oregon "_OTHER l $27 $0 $01 $0 _~_$01 $01 $01 $01 $27I1823920~_._..__,"103181 ,A/CLOADCONTRQL-RESIDENTIAUU!AH-20 OTHER $6J-498 $0 ~~,~2~$0 SO!$9'$0 $6,498
I 1823920 .103182 A~90~IONI~~H-20~~_~_~~~~__~_$1~05 $0 ~-~-~-~~~O~~~__.$~$0 $1~05I1823920103183ENERGYFINANSWER-UTAH -2011 I OTHER :~$3,647 $0 ~Q.L $0 $0 $01 __$0 $0 $3,647
1 1823920 '103,184 INDUSTRIALFINANSWER-UTAH -2011 ~.___:OTHER I $5,016 $0 $01 $0 $0 $01 $0 $0 $5,016
11823920 o.103185 _JOWINC..QM"~_-UT~._~?Q1J~~~.__._,.,-t-.9It!E~-t--_._$255 $0t==-.~-~<$0 _._~__...._~__,__~_~~_.JQ _.._-~r---.~~
,1823920 103186 Power Forward -Utah -2011 OTHER $0 $0 $0'$0 $0 $01 $0 $0 $0I1823920103187REFRIGE.RA.TOR,RECYCL!NGPGM-UTAH-2011 OTHER.$1,880'$0 ~Q ~'<$0 $0 .$~~$1,880
1823920 103188 -COMMERCIA~~J:E.32!!~ECT-UTAH-~1_OTH~R_.<$126 $0..$9._--~~_.«---<-1*1 $0 <.~-_~1?.§
1823920 103189 INDUSTRIALSELF-DIRECT -UTAH -2011 ~THER $240 $0 $0 $01 $0, $0,$0 $Oj $240
l.1823920 .103190 RESIDENTIAL NEW CONSTRUCTION..-UTAH -20 .I OTHER I $3,071 ~~$0 $0 $0 $.o.$0 $3,071
1823920 103191 COMMERCIAL FINANSWER EXPRESS -UTAH -20 OTHER t=$4,607 $0 $0 $0 $0 $Q!--.$0 $0 $4,607
'""1823920-103192 INDUSTRIALFINANSWEREXPRESs.:UTAH-20 OTHER $1,233 $0'~==-$0 $0 1=-$01 $01 $1,233
j 1823920 103193 RETROF!!C0t0.!0l~SION1NG ~ROGRAM -UTAH -OTHER.L..-.....$411 $0 ~_$0 $0'$0 $0 $0l $0,$411j
1823920 1 103195 IRRIGATION LOAD CONTROL -UTAH -2011 OTHE~$2,513 $0 $0 $0,$0 $0 ~$01 $2,5131r-1823920~~--'~I 103196 HOME ENERGYEFF INCENTIVE PROG-=uT-201-f-·--·---··,----OTHER i ~$1t36O~--~-$O~'~--"$Ol-·_·_-$0 $0 $Ol~--$O $11,360j
}-_182~,~"103197 OUTREACH and COMMUNICATIONS.,-UT.2011 OTHER $1,437 $0 __~~'"$0 $0 $0 $0 $0 $1,43Z
1823920 103199.tENfl~!':':;.!'V£i3'::'~Y-2011..£~11._~~__~<_Qlt!ER._.~$30 <$g."._._~__~~QI--_~~~,~~_...~_$30
1823920 103200 INDUSTRIAL FINANSWER-WY-2011 CAT3 'OTHER $433 $0 $0'$0·$0 $0 $01 $0 $433
E1823920 103202 REFRIGERATOR RECYCLING-WY - 0 11 ,OTHER I $183 $01 $01 $0 $0 $0 ~$0 $1831823~_,~.10320_3 ----L HOME ENERGY EFFIN(~ENTPROG 'f:2011 CAT1~--==~~~OTHER $1 ,O~$91---__<$O~$0 -~_._~e-._~29~~3QJ~_<$0 $1,070
1823920 103204 I Low-lncomeWeatherztn ..Wy2011 CAT1 --i OTHER $42 $01 $01 $01 $0 $0 $m $0 $42
1823920 103205 I COMMERCIAL F1NANSWER EXP WY-2011 CAT3 .OTHER $102 $0 $Ol $0 $0 $0 $0 $0 $102I1823920103206INDUSTRIALFINAN~EREXPWY-2011CAT3---+0TH~$168 $0 .2Qj----$.2L-$0 $9~_m..__'_<.",-.$01 $0 $168
1 1823920 _103207 1 Self Direct-Co!.!!.mer~!::Y'{y-2011 CAT3 _OTH~$6 $01 $0j $0I $0 $0 $0 $0 $6
8of14
>-ROCI<Y MOUNTAIN
POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~~~~~tE~~~~~~~~~~~~~~~~
I 1823920 103209 ,~_-t_~COMMERCIALFINANSVvER EXP-WY-2011 CAT2 !OTHER $89~_$0 $01 $0 $0,$0 "~_,$01 ~_$89~I 1823920 103210 ~USTRIAL FINAN EXPRESS WY-2011 CAT2 i OTHER $551 $0 $0 $01 $0 .jQ~u_~.$0 _$ol m~~~~~J~.,~1823920 103211 .,._-~-'--_'''''''__'_MJ_ENERGY FINANSWER -WY 2011 CAT2 m,._.m",u~r->S?THER ..$5.1l.-_._~...!Q $01-$01 $Q~---_._.._m._.1L-__~,Q -----~l-~..,---..!~~
t!1823920 103212 _.J INDUSTRIAL FINANSWER -WY 2011 CAT2 OTHER $98'$0 $Ol $01 $Oi $0 $0 $01 $98
_1823920 10,3213 u_~selfDirect-Commercial_\:!y-2011~CAT2 OTHER $3 $0 $01 _,~_.-_~~$0'$0 $0 $0,$3~~~~~~---+~%~---,-",,,,~,---,,-_u·t'·"'5G~~~~~-~~~~5~?~J~~;~~T:EVALUAT10N'--"~~6~~~'~+-'~"~M----~~---~~-------F-~----~~-...-.-._-~---~f--~i
I 1823920 103280 m.~~_u.J.~COMPANY INITIATIVES -PRODUCTION EFFICIEN OTHER $3~~,,~~,_$0 ~O $0 _$0 ....!Q __~-1~__~g?~~920 103291 _,~_m_.."'4._!:~J2!!£-WY-20!1 Cat4__._~~_~~.-.~OTHER ~~.~t~.~_..__,$O $0 $~i-.----~~-.~.~-.!Q_---$0 ""~Ql-,--$266I1823920103292!Portfolio -Washington OTHER $861J $0 $0 $0·$0 $0 $0 $01 $861I18239201032~3 '.~m'"Energy Storage Demonstration Project -UT l OTHER $7,$0 $0 _$01 $0 $0 $0 $01 $7
t...J.~23920 10329~_~_.__u_",,~~reachAndCommunic?tion-WY-2011 I OTHER $11 $0 __~.Q __.__~__$0 $0 "...$0 $Oi .~1I1823920103299,,,+__AGR1CULURAL FINANSWER EXPRESS-UTAH-2 'OTHER $0'$0__$0 .u$OI $01 $0 $0 ~~~I 1823920 103300 _------L AGRICULTURAL FINANSWER EXPRESS -WASHING OTHER $71 $0 ==I $0'$Oi $0 $0 sor-$7
j 1823920 103301.,,"""""~,-LPORTFOLIO-WY-201_1 CAT~.__~~~__>.__OTHER __~~jQ~.$O._m._~__~$O!$0 ._mM$O ~.9w-~__._-1?i
1 1823920 103302 1 PORTFOLIO -WY-2011 CAT3 OTHER $1101 $0 SOl $0'$01 $0 $0 $0 $110
1 1823920 J""Q3308~_,1Home Energy Reporti~~OPow~r-WA2011 laTHER I $102 $0 $01 $0'$01 $0 -$0 $0c--_~_~102
~~~~-~-~-~6~~~:-~~-..-,,~,--.-,~~L~gARDN~o~~~~~~~~~~~~~~I}UUTAH~20--·-m.---..-.-~~~~~-F---$5~·----16t--1:6t~.-u.---~--,-----1%!_---i~,i~-~"-1§~--~$5:7~
j 1823920 103325 ~~m""'_AIR CONDITIONING -UJAH -2012 _OTHER $1,470'$0 "m1i'.Q+--,$0 $0 $01 $0 $0 $1,470
1823920 .~103326 ENERGY FINANSWER -UTAH -2012 OTHER $6,899 SO!$01 $0 $0 $0 $0 $01 $6,899
1823920 ~--103327 ---<~_.-,--.INDUSTRIAL FINANSWER -UTAH -2012 --f--OTHER '---$2~$01 $0 $0 $0 $0 $0 ~~5
1823920 103328 LOW INCOME -UTAH -2012 OTHER $177 $0 ~~$0 $0 $0 $0 $01 $177,
r-l§.23920 103330 "_''''_'''m''._I REFRIGERAlQR RECYCLING PGM-UTAH -2012_OT~~~~1,474 _~.~__.._.$0 $0 $0 ~,_.._._...~~._19+.__.-~
1 2 103331 m;COMMERCIAL SELF-DIRECT -UTAH -2012 OTHER!$0 $0 $0 $0 $0 _$01=$01 $172
1823920 103332 __.j INDUSTRIAL SELF-DIRECT-UTAH -2012 OTHER $4291 $0 $0 $01 _$0 $0 $0 __$0 $429I1~~W 1ron3 L~E~D~nA~~WCON~RUCnON-U~H~~__OT~~~L__~~..~__.~~l __~_~_~
1 1823920 103334 1 COMMERCIAL FINANSWER EXPRESS··UTAH -20 OTHER'$6,221 $0 $0 $0'$0'$0 $01 $OJ $6,221~1823920 103335 INDUSTRIAL FINANSWE:-f3 EXPRESS -UTAH -20 OTHER $1,280 $0 $0 $0 $0 $0 $01 $01 $1,280
i-_t~?~_20~_..__,"_~~~...~~QElT COMMISS10I~ING .PROGRAM -UTAH -OTHER $460 ._~O ~__~_.__.J~Q ,_."_.~---1Q_.$0 ..~~~iQl_~
I 1823920 103337 IRRIGATION LOAD CONTROL -UTAH -2012 OTHER $2,097 $0 $01 $0 $0 $0 $0 "--"$O!'$2,097
1823920 103338 HOME ENERGY EFF INCENTIVE PROG -UT2012 OTH'ER $11,113 $0 $0'$0 $0 $0 $0 $0 $11,113
1823920 103339 ~--..OUTREACH and COMMIJNICATIONS -UT 2012 'OTHER $1,836 _$0 $O,.._._._j~$0 $0 .__.__$0 $0'.$1,836..
1823920 103340 COMMERCIALDIRECT INSTALL -UT 2012 1 OTHER $0 $0 $0 $0 $0 $0 $0 $0 $0
1823920 103341 COMMERCIAL CURTAILMENT-UT 2012 laTHER -$30 $0 $0 $0 $0 $0 $0 $0 -$30
!1823~~__.__~Q3342 __..__.ENERGY STORAGE DEly10PROJECT -UT2012 1 OTHER _~_.~__~.$0 $0._~_$0 $0 $0'$6
i 1823920 103343 ---:AGRICULTURAL FINANSWER EXPRESS -UTAH -OTHER $2}+-$0 $0 $0 $0 $0 $0 $0 $21
1823920 103346---~---~~!HOME ENERGY REPORTING -UT2012 ""~_.OTHER $534-$0 $0..$0 $0 $0 $0 $01 $53~
,1823920 103347 j ENERGY FINANSWER-'NY-2012 CAT3 OTHER $~~$0 $0 $0 $0 $0 $0 $01 $20t1823920103348--1'INDUSTRIAL FINANSWER-WY-2012 CAT3""'-'OTHER $606 $0 ·----···-$0'---·$01 "$Ol~·-~-·-·$6·_·m_--·-~wr-----m$6t-----$606
1823920 103349 'REFRIGERATOR RECYCLlNG-WY -2012 CAT1 OTHER $169 $0 $0 $Oj $01 $0 $0 $0 $169~?3920 103350 ~."",_~tiQ!:0E E~ERGY EFF INCENTPROG Y-2012 CA11 .__Q.TJjEB.-$904 $0 $0 -----=~-~J?L .~_."$0 $0 $0 ._$904
!1823920 103351 LOW-INCOME WEATHERZTN -WY2012 CAT1 OTHER $31 $0 $0 $0 $0 $0 $0 $0 $31
1823920 103352 -COMMERCIAL FINANSWER EXP WY-2012 CAT3 OTHER $143 $0 SOl $0 $0,$0 -$0 $0 $143
_1823920 103353 __,llNOUSTRIALFINANSWEREXP\yy-2012 CAT3 ~-~OTHER -~70 $0 -~'$0 _~.Q ""__j.Q_.__...JQ~"~..-$170.
1823920 103354 SELF DIRECT-COMMERCIAL -WY-2012 CAT3 OTHER $4 $0 --wI-'$0 $0'$0 $0 $0 $4
j 1823920 103355 SELF DIRECT-INDUSTRIAL -WY-2012 CAT3 I OTHER $60 $0'$0 .~~_~o_~$0 $0 $0 $60I1823920~.~1?~~£BCIAL FINANSv{'~.E2~E'_-_'yvY-2012 C~~~...._.-t'_OTHER $1,203 .$0 $01 $0 _~$6f .~_.$0 $0 $1,203,
j 1823920 103357 L.!!'!DUSTRIAL FINAN EXPRESS WY-2012.CAT2 .OTHER $58 $01 $or=$0 '$Of'$0,$0 $0 $58
90f14
ROCKY MOUNTAIN
POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
fPiIiI13'.LAccount Secondary AcCount =i=r·....-..IAJloc:ITotil-=--jc8Iif-'=Ol!9On Wash lWYomingTlJiail _lici3hO FERC Othllr.--JL~11~L_~~~~~Wrn~~2~TI ----l~~~~~~~~~--!1823920 ,"T-103359 J INDUSTRIAL FINANSWE~R-WY2012CAT2 I OTHER $205 $0 $0 $0 $01 _"$0 $0·$0 i2051
l 1823920~~_1103360 S~LFDIRECT-COMMERCIAl,.WY-2012CAT2 ~THER I ---!!l-__~$O~.$0 $~+---$oj $01 $0 _.~Q__~H~~~:~~~-~~-~'''~~~i~~~~~·~--~~-t-~~1JT~~~6~~~0~;~~~\Yr:?012_f61~-,,,----------g~~~:~~..::~I :I---i§-:---~$~
,1823920 E.r---=i OUTREACH AND COMMUNICATION WATTSMT WY~$155 ~~$0 ~~~~.$155~~~:-~-~~::~~~:~~:~~~~~~:~~~~~~~~~~~:-t-~~.:::.~~~.:~
1823920 .!103367 1.'=Q!3If9JJQ~:~012CAT2 !OTHER I__.~_"$0 $0 $0 SOl $0 $0 $O.~
J ~~~~~~~-_··....-t-+6~~:~_·--··_---~~~~~~~~~:NT~~--~~~~,~~~~..~~:_~
1 1823920 ..~~}~~._".0 I U.of Utah Student Energy sponsorShP.:Jd_T~__~_~HEB.-I-$8 ~$01 ~~-m--.$O!$0 $0 $8_.J§£~.~34~.~O~~_$0 ~_~$01 ~$0 ...J@o
r---182392~0__~~103497 I PORTFOLIO -UTAH OTHER $42 $0 $0 $0 ~SOl $0 $0 $4?
1823920 Total I .$44,554 $0 $0 $0'$74'$0 $37 $0 M$44 665
-+~~~~~~"'~"'-'~-~+6-}~~~,--,-_.---__w",+,m~~:~~~~~~~~,~:~:~~UHTO;~~2000 -<~-_.._·_-t~tL __,-~..~*-,,--_._{§~,-~~i~.._..~~_w_w__•i~'-_._{~i~~~
1~~0 --_.~__~lQ?~~~~--=tHASSLEFREE EFFICIENCY-JQ-UT 2Dq1 I IDU t $0 $0 $0 ~~~O $0'~~
~~~930_~'-.102Q.§4__,..,....__......m'~DU~IRIALFINANSvyER-IO-UT_200.!__.~._...~$0 "~_.$0 $0 $0 g--_._....-.2Qe->--<~
1823930 102065 LOIN INCOME WZ -IO-UT2001 IOU !$sr-~~$0 ~~$5 ~$0
1823930 102066 SELF AUDIT -IO-UT 2001 IOU $0 $0 $0 $0 $0 $0 $0 $0 $0
1823"930 0 •102079 NEEA'-IDAHO -UTAH 2001 l IOU .~.$0 $0 $0 ~$0 $22 $0 $01
1823930 ,__=:JQ.?18·O-=~---HAS"SLEFREE EFF"lCIEf\iCY -IOU -=2002-IOU _..$01 $0 $0 $0 ~--$bruu ...m..__'..$O~----$O $0 ---'$0
1823930 ._10218)INDUSTRIAL FINANSWER -IOU -2002 "I IOU.$0-$0 $0,$0 $Oi $0 $0 $0 $0ti§_?39~__...._~~__1<22182 __.......~__\Y_!!i~OME,WZ..:lQ1L-2002 ..-..----t-J~-----_,_.~l....!Q--$0 $0 "~~~~_,__~._$1 $0...~__~.QI1823930102183SELFAUDIT-IOU-2002 1 IOU $0 $0 $0 $0 $0 $0 $0 $0 $0~~~~~~~~L=~~~UI2002__..__-=---+:~~~_~~~r-:~~_~±~~==:~"~__~".:.i~.
I 1823930 j 102216 WEATHERIZATION LOANS -RES UT 2003 I IOU $2 $0 $0 $Oj $0 $0 $2 $0 $0
1823930 !102217 COMPACTFLOURESCENT-IOU 2002 IOU $3 $0 $0 $0 $0 $0 $3 $0 $0~1823930 ..·_==t!02218"ENERGY FINANSWER -IOU 2003 '~IDU $0 $0 $0 $01 $0 $0 $0 $0 $01"18239~-002219 INDUSTRIAL FINANSWE-R -IOU 2003 "..__.__.IOU $481 -$0 $0 $0 -$01 -$0'--'--$48 $0 $0
~3930 I 102220 ..<LOAN INCOME WZ -IOU 2003 IOU $3 $0 $0 $0 $0 $0 w $3'$0 ~$0
1823930 1 102221 NEEA -IOU 2003 IOU 1 $106 $0 $0 $0 $0 $0 $106 $0 $0t1823930---,-_.-t1O~--~.,,-".--S'ELF A-UDIT -lDAHO-UT 2003 "-lou-----T $0 -$0 $0 $0 $0 .--"'-'-$0 $0 $0 $0
1 1823930.__~..I 102263 IRRIGATION INTERRUPTIBLE IDAHO-UT 2003 IOU $72 $0 $0 $0 $0 ~$0 $72 $0 $0L1823930!102352 INDUSTRIAL FINANSWER -IOU 2004 ...IOU.l $33 $0 $0 $0 $0 $0 $33 $0 $0
1823930---r102353 -ILOW INCOME WZ-IOU 2004 ~~$151 .~$0 $0 $0 ~.-$15 $0.~f-~:~~__~~/~~A':'O-UT2004 _:~~D .__~~__~_~~l~~'~~~
I 1823930 j 102356 J IRRIGATION INTERRUPTIBLE -IOU 2004 -IOU $99 $0 $0 $0 $0 $0 $99 $0 $0
1823930 ...~D02358 ~_..WEATHERIZATION LOANS -RES.lD,ENTIAL UT 20 I IOU $2 ,,$0 $0 $0 $0 $0 $2 $0 $0I18239.?..9__.._....",,~~1_9 ,_I~Q1!STRIAL.EttJAN.§yvER -IDAHO-UT 2005 I Iq~w-.$21 $0 $0 $0 __$0 .._~_.,,~__,__,._!Q.'-~
1823930 I 102520 LOW INCOME WZ -IDAHO-UT 2005 ~U $24 $0 $0 $0 $0 $0 $24i $0 $0
1823930 1 102521 NEEA -IDAHO -UTAH 2005 IOU $108 $0 $0 $0 $0 $0 $108 $0 $0
1823930 "-~2522 SELF AUDIT ..IDAHO-UT2005 IOU $0 $0 $0"~__$0 $0 $0 $0 $0
1823930._-.-"-'"102523-·.-IRRIGATION INTERRUPTIBLE IDAHO -UT 2005 ---IOU $159 $0 $0 ~~W~~~$0 $0 -'--$159i $0 -$0
1823930 .I 102524 WEATHERIZATION LOANS -RESIDENTIAUID-UT IOU $1 $0 $0 $0 $0 $01 $1J $0 $0
tJ§23930 ~..~__1.._:!.Q..~~._..-.Eli~RGY FINANS~ER ID/UT2006 _,IOU $0 $0 $0 _$0 .$0 $0 __$01 $0 $0
1823930 1 102574 l INDUSTRIAL FINANSWER-IO..UT2006 IOU $3 $0 $0 $0 $0 $0 $3 $0 $0'
10of14
ROCKY MOUNTAIN
POWER
A DIVISIONorPAC!FICORP
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~~rxAccou'nt -i~~ondaryAccount i·.~-~~.m~..----~~=r~,~;~IQt~,;~__'_~h_lv.iivomi~Utah Idaho IFERC_Q!!!!!.
~....~~;~;~-_...._«.,-,,_~_~.m--t~1~A~~~~~U¥~~i6~~,2006 __~-_m«~~_--=---t%-==-~~~':-=-~~~::-~~~-~~_:,
I 1823930 1102517 _!IRRIGATIONINTERRUPTIBLEIO-UT2006 1 IOU $361 $0 $0,_$01 $0 ~~$0 $0~_1823930 "..m 102578 ....~._m_+-yvEATH ERIZATIO~LOANS-RESDUID-UT2006 .,,1 IOU_~___"_~$2
1
1 $01..--~,~}......~._.-.,._,_..!.'4-m__,.,_-$Qfm-~--~f--.~._._,._._",.,.ji~_~__m$0 $01I1823930__102579 I REFRIGERATOR RECYCLING PGM-ID-UT 2006 I IOU $143~$0 $01 ~~$0 $0 $1431 $0 $0
182~930 _.102580 _i COMMERCIAL FINANSWER EXPR-ID-UT 2006 I ID~~$0 m~_~QL ~..----..!~$0 $0 $117l $0 $0~~;~:~%----~-i·-t~~~}~·_~~~~~~~~~~~~~~~~~~~06-~-:1 ~:~~:1~~~~:--~~~----~~~~~~~~ffi ~::-~:::~~-::
1823930 -_·_""'-~-~2809--··'---~--"1-"'-ENERGYFINA-NsWER1DU2007-·--------------~--'J~·OTHER-·$4 ~$Of----'·~·$or-"-'-,$01 $0 -"--_·'$0 -.-'m·~~··$6_r__-$0 $4
1823930 I 102810 _~_.__.1 Industrial Finanswer 10-~2007 OTHER $0 $0 _~_$2L-.-."'wr-'$0 $0 $01 $0 $0~23~~-~~11 --=rfRRIGATION INTERRUPTIBLE ID-UT2007 _~__~~m.tj_QI~.ER p-__$846 $"Q ~.$01 .m__~.~~.$0 $0 __m~$0 $8461
1823930 102812 ~OW INCOME WZ -ID-UT2007 laTHER $101 $0 $Oi $0'$0 $0 $01 $0 $101J
1823930 102813 --i NEEA -IDAHO -UTAH 2007 OTHER $361 $0'-$01 $0 $0 $0 $0'$0 $361_J..§?1~_~_~J..o2814 1-REFRTG~E'-TOR RECY~I.)NGJ:GM -ID-UT2007 _,_~_~.__QI_tlEf3_m_-$123 $0 ..~_._~,...!9+$.0 $0 __,_,~<_~_$0 $123
1823930 102815 1 COMMERCIAL FINANSWER EXPR-ID-UT 2007 OTHER $61 $0 $01 $01 $0 $0 $01 $0 $61
1823930 102816 l INDUSTRIAL FINANSWER EXPR -ID-UT 2007 OTHER $120 $0 $01 ._,$0 $0 $0 $01 $0 $120--+~~~~~~.------!m'}6~~~_~~---±-':;~~A;~~~~~~~~;~gC:;G ~-~~~~~~~F ~~!_--_.~.---"1§r--.~.--~---.~:~i;~~
1823930 102896 t1NERGY F1NANSWER -IO/UT 2008 OTHER $19 $0,$O!$0 $0 $0 $01 $0 $19,
1823930 .102897 -IN-buSTRIAL FINANSWER -ID-UT 2008 ,,-j '-OTHER $102 $01 $01 $0 $0 $0 ..JQj $0 $10i~23930 !102898 -~--IRRIGATION INTERRUPTIBLE -IDAHO··2008 OTHER-~$3,127,$0;--$Ot---·----..,---$O-·~-·,$0 $0 ..$01 $0 $3,127
1823930 !10289~~LOW INCOME WEATHE~IZATION-IDAHO 2008 4_."OT!iER $Oi $01 $0 $0 $01 $0 $165
1823930 .102900 NEEA -IDAHO -2008 J OTHER $01 $0,$0 $0 $01 $0 ~
1823930 ~1.-REFRIGERATORRECYCLIN.GPRGM..-IDAH..02008 ---raTHER -$0.1 .~$O'$0 $0 --'$Ol---$6_.$113Q823930I102902._COMMERCIAL FINANS~EREXPRESS -IDAHO 200 ._OTHER $or-~$O $0 $0 $01 $0 $108
1823930 --4--102903 ~DUSTRIALFINANSWER -IDAHO -2008 OTHER $01 $0 $0 $0 $01 $0 $581823930i102904-'-'~--""~----'r-TRR·IGATION EFFICIENCY PRGM -IDAHO·'':'-26o-·''OTHER$Ql--·---_...·_·_m'$O -~$0 .~r-------_n~$01 $0 $268
18239.30_~.~_1-.1.02905 I HOME ENERGYEFF INCE'::l.TIVEPROGRAM:IDAH I OT~it=u$-ioo $490~3930 _'---r-1·029S~.,,1 C~TE~9RY<1 -WYOMINQ._:~QQ?__",,_,,_OTljER $17 $17
1823930 ~02958 fCATEGORY 2 -WYOMING -2008 OTHER $9 $9
r-1823930.102959 J CATEGOF3Y 3 -WYOMING -2008 'OTHER I $33 SO!$QL~~~$0 $0 $0 $0 $0 $33
1823930 102966 '~GY FINANSWER -ID/UT 2009 OTHER I $50 $Ol $Oi $0 $0 $0 $0 $0 $50
1823930 102967 j-fNDUSTRlALF1NANSWER -IO-UT 2009 OTHER 1 $309c-----~--$01 $0 $0 $0 '-WC------._-$0 $309I1823930102968-IRRIGATION INTERRUPTIBLE ID-UT2009 OTHER I $3,816 $01 _sol $0 __$0 $0 $0 $0 $3,81~
W8~roO I 1~OO~_~~~__~OW~COMEWZ-I~I~__~~__~__~.t'_~~oo _~~_~O~~_~~__ro ro ~oo!1823930 102970 NEEA -IDAHO -UTAH 2009 OTHER $287 SOl $OJ $0 $0 $0 $0 $0 $287
j 1823930 102971 "~~~,,.",,,REFRIGERATORRECYCLING ~GM -ID-UT2009 .OTHER~$108 SO!.__~$Qj._~~$0 $01 $0 $0 $0 $108l-1823930 102972 __~,~,COMMERCIAL FINA_NSVVER EXPR -ID-UT 2009 OTHER I _$199 $01 .~~__._...~...__-!Q~.,,_.,.,,__.$0'$0 $0 $0 $190.
1 1823930 102973 J INDUSTRIAL FINANSWER EXPR -ID-UT 2009 OTHER I $74 $01 $01 $0 $0 $0 $0 $0 $7~·~1823930 mJ..Q.?974 ~._m I IRRIGATION EFFICIENCY PRGRM -ID-UT 2009 __r-,_9THJ~l3-L_$807 $01 _$01 $0 $0 $0 $0 SOl $80~
~~_J 82321Q-__-TI~'§z~L_-,_m..,__~_..__..+HOME ~ERGYEFFICJJ~~f.Y.INCENTIY_~ROG-=..._~~Q.TH~R.~_.~~p-_~2~Oj.$0 $0 ~_~_-lQt---.--------$0 $0 $591..I 1823930 103061 !ENERGY FINANSWER -ID/UT 2010 OTHER 1 $47 $01 $0 $0 $0 $0 $0 $0 $47
1823930 103062.,,~__.~_._1J.t:!Q.V_~TR1ALFINANSWER -ID-UT 2010 OTHER I $322 $01 $0 ~_,~.$O $0 $0 $0 $0 $322
,1823930 103063 m L_1RRI~ATI.ON INTERRUP:flBLE~D-UT2010 m'~..JI[HER ,_$4,283 $01 _$6t~>--~--~f----$0 $0 $4,283
1823930 1 103064 i LOW INCOME WZ -ID-UT2010 1 OTHER $1341 $0 $Oj $01 $0 $0 $0 $0 $134
1823930 \103065 I NEEA-IDAHO -UTAH 2010 I OTHER '$0
r823930 -L1.~066 ~.l,,_.~EFRIGERATO'3REgYCLlNG PGM -ID-UT2010 _,,_~__,_+OTHER -!1§~
t 1823930 I 103067 I COMMERCIALFINANS~EREXPR-ID-UT 2010 !OTHER $513
11 of 14
:ROCKY MOUNTAIN
POWER
A DIViSIONor PAC'F'COflP
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~seconda"!yACcount I···.•...._...........IAII"",~~Calif !Oregon ~Sh IWyoming Utah _Idabo FERC Othef--===d~~~6~_____I ~DUSTR~LRNANSW!~.EXPR-ID~T2mO ,~+~~_~~~__~~~~m m _m ~
_1823930 1 103069 m IRRIGATION EFFICIENCY PRGRM -JD~UT 2010 J OTHER -1---$~371 $0 $m $0 $01 $0 $0 $0 $637!~:-I=~~~~~~~~~~·__~~~::3~_::~
1823930 103172 INOUSTRIALFINANSWER-ID-UT2011 OTHER!$1431._$0 $0 $0 $0 $0 $0 _~~~
1823930 l 103173 IRRIGATION INTERRUPTIBLE 10-UT 2011 OTHER _~}}l__"_$0 $0 $0 $0 $0 $0,$01 $3Zj
..LOW INCOME WZ -ID.::!LL?Q.!1-~QI!j.~!il----..--~1§1~.,..~~~--._.,~m~O $Q.l ~'-_<<<~~~.$01 $0 _.$9.1.-..-......-«m~~.?~-J
REFRIGERATOR RECYCLING PGM -ID-UT 2011 OTHER 1 $12~+---_$0 $01 $01 $01 $01 $0 $01 __~?§J
1823930 ___~~~~_..__~COMMERCIAL FINANSVVER EXPR -ID-UT 2011 OTHER I $6321 $0 JQL-$0 ~$0 m!Q $0,$01 __~$63~~823930 __"_....~.m.LlQl!l?..~~--<.-.-_--...~!'JOUSTRIAL FINANSWER EXPR_-J.D~UI.?~.."OTH~__..~ZIl...~_.$0 $0'_$OL~~~-._.4-_w...-!9 ,---.4--~-_~.~lzj
!1823930 i 103179 I IRRIGATION EFFICIENCYPRGRM -ID-UT 2011 =t:OTHER I $5081 m $0 $01 ml $0 ml $0 $508j
i 1823930 103180 +-HOME ENERGY EFFICIENCY INCENTIVE PROG -.OTH'§'B_j ~$69~_$01 $0 $0 $0 $0 $0'~n~.,__._~."$6991I1821.~~~~_~~__~__..+ENERGYFINA~ER-ID2012 I OTHER~m j m _--wt:--ml m.$0 m _$35j
r1'823930 103313 INDUSTRIAL FINANSWER -ID 2012 1 OTHER I $303.$01 $0 $0 "~<$0 $0 $0 $3031
11823930 -103314 IRRIGATION INTERRUPTIBLE-ID 2012 1 OTHER :$44'$0 m $01 ~m $0 $0 -.~
j 1823930 ._~=l LOWINCOMEWZ -ID-?01~._....OTHEf3 .<--.-----.---.lS~~~l~.----~.-~~$L $0 ~~.~---rot=~__~~-.._..-..~.9~.--..-..w •••••~~~
1 1823930 103317 REFRIGERATOR RECY~L1NGPGM -102012 OTHER $11_~$01 $0 $01 ~----$0 $01 $0 ~11§'t-1823930 103318 .....m+COMMERCIAL FINANSWER EXPR -102012 OTHER ..~,E061.$0 $0 $0 $01 $0 ._$Or $0 $706
_1823930 .~~~~~_..__~_~_.._+_..-!!'JJ2.l}-!?TRIAL FIN~!!$..WER EX~.B..:lQl.9._12 QTt:!E~~....__g~~l.->".~-,_._~~_~e-------1Qt.->----~--.JQ~..----~Q _~~O ~,_<__._<,l~§.
1823930 103320 !IRRIGATION EFFICIENCYPRGRM -10 2012 OTHER $8471 $0 $0 $01 $0 $0 $0 $0 $847
1823930 103?1.:L......_.._m I HOMEENERGYEFFICIE~CYINCENTIVEPROG -OTt-!E~$7891~_~_>$0 $0 $0 $0 _~~__~~w_$78~
1823930 103322 COMMERCIAL DIRECT !NSTALL-102012 OTHER 1 $01 $0 $0 SO!$0 $0 $0'$01 $0
-1823930 103323 AGRICULURALFINANSWEREXPR-I02012 --OTHERT---<-"-$7r-'-"--'---$O~-$O-_·_$ot---·_·_$O $0 $0 ·----~--·~·-$7
~O 103398 RECOMMISSIONING INDUSTRIAL-UT 2012 OTHER 1 $61 $0 $0 $0 $0 $0 $0 $0,$6
1 1823930 Total I $293101 $0 $0 $0 $0 $0 $2369 $0 $26,941
J 1823940 102146 UT CARRYING CHARGE -2001/2002 OTHER j $3,5031 $0 $0 $0 $0 $0 $Oi $0 $3,503I1823940±102188 WAREVENUE RECOVERY-CARRYING CHG PE.NAL I OTHER I -$680-1--$0 $0 $01 ~i:==.$0 $0 $01 -$68.0I1823940102766DSRCARRYINGCHARGES1IOU1$170J $0 $0 $01 $0 $0 $1701 $0 $0I1823940"'--,1031~~<--"--1 Wy..OSM-Cat1-CanyingCharges-----·-f OTHERt---'-:$73r---$0 $0 .ror--~.-$O~----$()----$O--<--'''--:$73
~~23940 _1 103141 I Wy OSM -Cat2 -Carryi!"l9 Charges m 'OTHER -$341 ~O $0 $Ol $0 $0 $0 $0 -$34
L:i!.1823940 -l.-1Q~"_.j"Wy DSM -Cat3 -Carryinq Charqes qT~.SB---..--:!.~lm_-_..._...<,-..JQ'-_._~$0 __~~<._..~O $0 $0 $0 :~I 1823940 103279 CA CARRYING CHRG LlEE -2011 OTHER -$191 SO!~$0'$01 $0 $0'$0 ~
1823940 Total $2,8041 $0 $0 $0 $0 $0 $170 $0 $2,634
1823990 138020 Reg Asset Current-OSM OTHER $2,5321 $0 $0 $0 $0 $0 $01 $0 $2,5321823990....~-~~_.---_....1 RegAssetCurrent-OefNetPowerCosts <-<---'OTHER'-$57,20~~-·$O'-·-·~~~_·W----~·--$0 $0 $0 -"W-'~~-$57,204
1823990 .138060 i Reg Asset Current ~BPA BalancingAccts OTHER $257\$0 $0'~$0 $0 $0 $0 $257~823~~~~_«_138090 >__l ..B~-!\sset Current -SolarFeed-In _~OTHER $2,194tl._._$0 $0 ~g+$_0 .__~Q.,-.$0 $0 <$?.ll~
1823990 186095 ~DSM -Reel to Curr ----r OTHER -$2,532 $0 $0 $0 $0 $0 $0 $0 -$2,532
1823990 186099 j Regulatory Asset -Balance Reclass OTHE~$8,9721 $0 $0 $0 $0 $0 $0 $0 $8,972
1823990 ..__1861-9~.._m__....I Calif Alternative RateforEnergy (CARE)<---.OTH_~....L_~":$6221~.._,_._.._._j.9 _.__..~~~__-!Q ~O $0 $0 $0 -$622l
1823990 186502 j POWERDALE HYDRO OECOM REG ASSET -10 IOU I $1941 $0 $0 $0 $0'$0 $194 $0 $01
l--1§?2990 on 186504 ,POWERDALE HYDR~O DECOM REG ASSET -WA WA j $355L...__$0 $0 $355 .$0 $0 _$0 $0 $qj
1823990 _~~_187028._I JRANSITION COSTS-RETIREMENT &DISPLACE SO I ~m ml m _m ml ~~~
1823990 187050 t CHOLLA PLANTTRANSACTION COSTS i SGCT i $5,144 $82 $1,3311 $409 $7971 $2,2111 $314 $0 $0
1823990 --187051 WASHINGTON COLSTRIP #3 REGULATORY ASSET !SE ~~~$0 $0 $0 --~$0 $0 $0 $0 $0
r-.1?2399Q.._"187051 _,"_.WASHINGTON COLSTRIP #3 REGULATORY ASSET I.WA I .$42~t ~.~~91_~-!Q__$01..$0 ·ro -~~
J 1823990 -187058 TRAIL MOUNTAIN MINE CLOSURE COSTSj SE i $Oj $0 $01 $0 $0 ~$0 $0 $0
11823990 187059 TRAIL MTN MINE UNRECOVERED INVEST SE 1 I m $0 m $0 m $01 m $0
_1823~·-__..._._187096 __.RegAsset-TaxRevReqAdj-WY I WY~._.l.._...~$71l ~c----._~_$0 $0 __--...£.1+-.$0 $0 ..__._._._~lQ.
1 1823990 j 187221 I Reg Asset -Tax Adj on PR Benefits -CA TOfHER'i'~~'$0 .$0 $0 $01 $0 $0 $0 $128
12of14
/ROCKY MOUNTAIN
POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~ccount 1S:;~~ry Account ~Asset _Tax Adj on PRBenefits-ID-----=--~$410lcalif $Oe-egon ~waSh -i~~~~~·~-~~-~x~onPRB~~.-OR ~~THER I $4A~~-$0 $0 $0 ~~$0 $4A7~I 1823990 187224 ~Asset-TaxAdj on PR Benefits -UT ,,+J-9II:f~~$2,749 $Oj $0 $0 $01 __.__$OL_.~.$0 $0 $2,749
!1823~tL_"<~~_187226 __._.m._.~t-sset -Tax Ad~on PR Benefits -WY ~~~_._.._.._.._~__.QJH~~.J...$1,118 $0 _m.~~.._!Q__~.._....~~n__.._""._~_Q $0 $1,118
1 1823990 187255 J ReqA -BPA Balanclnq Accts -Reel to Cur OTHERl -$257 $0 $0 $0 $Oj $O~$0 $01 -$257!1823990 _1.?7350 10 -Deferred Overburden Costs OTHER I $169 $O~$0 .___$0 $0 $01 ~..$0 $01 $169W~_~~~.~l~~~~~~~~l~$0 ~~,$0~90 I 187365 ~T-Reg Asset -Naughton Unit#3 Costs ±'~OTHER j $2,776 $01 $0 $0 $0 $01 $0 $0 $2,776i~~~I 187367 .!Contra Reg Asset -Naughton U3 -OR <m'~9THE~-$2,045 SOl $0 $0 $01 _....19L."w._~_$0 $01 -$2,045t-.1-823~~,,r_1!iZ?~._......__._~_.!_Contra Reg Asset -Naughton U3 -WA ._'"m +..2.lli~~__:$6?.2"_"._~~$0 $0 ~~
t-1823990 I 187370 1 Reg Asset -ORSolarFeHd-lnTariff -t OTHER $80 $01 $0 $0 $0 $0 ~$O!$80
J 1823990 187371.~I REG ASSET -CASOLAR FEED-IN TARIFF _~__1,OTHER --$354 $Oj $0 $0 $0 $Ol-~~$Oi $Oi -$354~1?23990 187372 --.-----1~~Asset -ORSolarFeHd-lnTariff 2012,.__m __~-~.._..-l~QJ_tg~.B-__..~.$2,115 SO!_~Q __$0 $0 ~__$QL_____$0 $2,115I-1823990 187373 ,Reg Asset-OR Solar Feed-In Tariff 2013 ~~~~OTHER $557 $Ol $0 $0 $0 ~J?+-$OT $0 $557
t 1823990 ,187380 --J-.Reg As~et -UTSolarIncentive Program .~_.~I OTHER -$867 ._$0 $0 $0 $0 _..!~_~U $O!$01 -$86~~Im~~~~~-~I~~__..~~~~_$0_$0 $0 ~~~_~M
L18~3990 187390 UT-Klamath Hydro Relicensing Costs j OTHER $34,709 $0 $0 $0 $0 $01 $01 $0 $34,709
l1823990 187802 'RegAsset-CAECACCY2012 --raTHER I $1,198 $0 $0 $0 $0 $0 $01 $0 $1,198~.__182;l~Q__,.18~~."~__J.CONTRA REGASSET -gA ECAC CY2012 ......._.__J._.QI!:1ER _+__--=-~120 $0 ~Q ~__._jQ .jQ .__~9 .~__-~=io='-$1~j
l 1823990 _187812 1 Reg Asset -10 ECAM Dec11-Nov12 i OTHER 1 $16,040'$0 $0 $0 $0 ~O $Ol $0 $16,040j
1 1823990 187813 Reg Asset -10 ECAM Dec12-Nov13 v1-OTHER ~.$4361 $0 $Oi $0 SOl ~~$0 $0 $436r1823990-=--~-'187817-~--~ContraRegAsset-IDECAMDec11-Nov12 ~-.I=-$1.~03 $0 $0'$0 $0 ·~..--JQ :$1,603I1823990187818ContraRegAsset-to ECAM Dec12-Nov13 j OTHER -$70 $0 $O!$0 $0 SOl $O!$0 -$70
1 1823990 187822 Reg Asset-UTEBACY2012 laTHER I $17.6971 $0 $01 $0 $0 $0 $0 $0 $17.697
11823990.--_.187823 .._~Asset-UTEBAOct·11-Dec11 ..-faTHER $9.6161 $0'$0 $0 $0 ~$0'$0 $9.616
1 1823990 "1 187832 Reg Asset -UTRBA CY2012 OTHER L--$2,754 $0 $0 $0 $0 SOl $0 $0 -$2,754L.1~.~2~-~~~._~Contra RegAsset-UT EBACY2012 ..~__~THER I~$0 $0'$0 $0 $0 $0 _$0 -$1.770~1823Q~_.._._~__.__~~._.__RegAsset-WYECAMCY2012 . ......_._9.~__$1i954 ~~_~.~_$0 $Ot~<~~-,.._.~~_m!'~~1
I 1823990 187862 Reg Asset -WY RRA CY2012 OTHER·$587 $0 $01 $0 ~$0 $0 $0 $5871
L.1823990 187872 Contra Reg Asset -WYECAM CY2012 OTHER -$1,7951 $0 $0 $0 $0 $l=0'_~-_$0 $0 -$1,7951
~",..j§.?2~~Q ._.1 ~,§l..~L ~.__..!?eferred_~xc ~ECs in Rates-WY (2011-12)~..._.__.~_QTHER $829 $0 $Oi $0 $0 ..._...~...~'""'.~Q $0 $829!1823990-11'87905 1 CA -DEF NET POWER COSTS OTHER $1,660 $0 SO!$0 $0 $0 $0 $0 $1,660I18232-90 '~1187911 i REG ASSET -LAKE SIDE L1Q.DAMAGES -WY ..._,~~'{VYP $9?0'$0 $0 $0 $950 $0,$0 $0 $0W823Q2.Q<~___.j 187913 Req Asset -Goodnoe Hills Ug.Damages -__....._..._:!!::ip__1 $i~6 $0 __$0 $0 $446 $0'_~_w..__~__$0 $0I1823!J!lO =r 187921 WA-ChehalisPlant Rev Reqmt -Reg Asset WA ~OOO $0 $01 $9.000 $0 $0 $0 $0 $0
~3990 187930 OR SB 408 REG ASSET OTHER 1 -$121 $0 $0 $0 $0 $0 $0.$0 -$12F-}~~~'~~6----~-1 ~:~::-I ~~:~T~~;E~~(i:-MCBrr(EVENYEAR1)__~~__$~~~;:~~-{g :~~:1 -i§~r-+.823990 I 187956 -I CADEFERRED INTERVENOR FUNDING -OTHER $33 $0 $0 $0 $0 $0 $0 $0 $33r~~39.90_~_..;18795?__~_~FEF3REDOR INDEPENDENT EVALUA~~.OTHE!3J..$97 $0 $0 $0 $0.......10'-..._~..~$0 $0 $97I1823990I187958IDDeferred IntervenorFunding ----l IDU!$69 $0 $0·$0 $0 $0 $69 $0 $0
1823990 ,@?9l~._,I Deferred Net Power Costs -WY 11 ~_~_±.OTHER $19,841 $0 $0 $0 $0 $0 $0 $0 $19,841·nm~:~~~:;e~~:~AgOStS=lD11-.-_'--------_."''''''''--'"''j'''%~~~~$2:~~i~~._--i~·i~~g----~~§_....__._--,"..}~i~$2,:~I 1823990 !187983 "Reg Asset -10ECAM Dec10-Nov11,Mnsant _OTHER $5,080 $0 $0 $0 $0 $0 $0 $0 $5,080
t-l~?3990 .._",_187981-._m"_~J_~Asset-IDECAMDec10-Nov11,Agrium "~OTHEB-'-_....J.~$Q _.$0 $0 $0 $O.__.__~Q $0 $23~
j 1823990 187985 I Utah ECAM Requlatory Asset OTHER $48,539 $0 $01 $0 $0 $0 $0 $0 $48,539
~3990 187992 Contra Reg Asset -CA-Def NPC OTHER -$92 $0 $01 $0 $0 $0 $0 $0 -$~
~__..:!.§.~3990 __~_,-.187995 __~_~m..__0tah ECAM Regulatory Asset -Contra ~>'m'__-2!HEB_-1--.-$962 $0 $0 $0 $0 $0 $0 ._-!Q_-=--~g?.?l
!1823990 187998 1 RegA-DefNetPowerCosts-RecltoCur _~~THER I ··$57,204 $0 $0 $0 $0 $0 $0 $0 -$57,2041
130f14
ROCKY MOUNTAIN'POWER
Regulatory Assets (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
IPrima~ACCo~!!!.-~~__~~ondary A£count•.._____-•.«-'........•iAIiOC .'~al Calif Oreaon W~~~ming Utah ildaho FE~Qt~1!1823990 187999 RegAsset=DeiNPC~BalanceReel"ass .",-,-'OTHE~R,'$2,857 $0 $0 $0 $0 '-'--'$01 --~$0,$2,857i1823990-,~--c-61OQ.05 -~-.----,~.-..--"'~...---..~~-~-~-..-------.~.------~-·-··i·~--"$0 -$0 -$0 $0 ·---·----·-SQy··---·$21SEC17494-98799-00 RAf3,.....___QIIj~$21 $01 $0I1823990701010LABORCOSTSSE:rrL~!?T9 CAPITAL ~,~,OTH§R+-$21 $0 $0 SOl $0 $01 $0 $0 -$21
!1823990 Total 1 $207,271 $82 $1,331 '-$10,186!$2,730 $2096!$577 $0 $190268
1 1823993 187060 CHOLLA PLAN,T IRANSACTION ~OSTS-OR OR i -$247 $0 -$247 $0 $0 $01 $0 $0 $0I1823993T~tal --$01-$247 $0 -$247 $0 $01 $0 $0 $0I1823994---_1..§ZQ§1,_.".__CHOLLA p~~I.Ig~~,§~~I.!.9~£OST~-WA____~~.~.__+--$4451 $0 $0 -_:!'!§l._..__$0 $01 -~,..,...----,---$0 $0
I 1823994Tetal ~$445 $0 $0 -$445 $0 $0;$0 $0 $0
1 1823995 !187062 I CHOLLA J:LAN!Tf¥\NSACTION COSTS-ID ~~~~-$151j $0 $0 $0 $0 $01 -$151 $0 $0I1823995TotalIN
$01II1-$1511 $0 $0 $0 $0 ~$1511 $0 $0
~9 i 186001 DSM Regulatory Assets-Accruals I OTHER I $6,000 $0 $0 $0 $0 $01 $0 $0 $6,000
1823999Tetal i $6000 $0 $0 $0 $0 $01 $0 $0 $6000
J Grand Total !$216564 $734 $4,279 $11,682 $5705 $147521 $3,702 $32 $175,678
14of14
/~ROCKY MOUNTAIN
POWER
Depreciation Reserve (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
f1g;
!1080000 -~-....l-_~~J29~_~i STRUCTURESAND IMPROVEMENTS ~i SG l -$4§4,660!-$7,3971 -$119,766 ~$36,7761 -$71,716 -$198,967--$28,24~-$1,7891 $01
j 108000q m..~uL.~.lf9000 mu~.._~_.Jm.§QiLER PLANT EQUIPMENT .,,~~.u .._mmm._.m .~.__..~1"~~__.::.$1,362,9?.ti-.__._m...J~~i1J~__-$351,~9Z~_m.m.uuu:J107,8761 .-.:$210,365!,~-$583,628 _-$82..&§~L__~~~$5,247!_.._~
1 1080000 j 3140000 !TURBOGENERATOR UNITS !SG i -$378,6591 -$6.028!-$97,~~-$29,970[-$58,443!-$162,142 -$23,0201 -$1,458\$O!~.:~~::~~~~~.~:~:1
1 1080000 L 3160000 j MISCELLANEOUSPOWER PLANT EQUIPMENT i SG i -$14.774~~$235!~$3,8081 -$1,1691 -$2,2801 -$6,326 -~-$57!$0~~~g[~~~~-=i-~~--
!1080000 .-r 3304000 i FLOOD RIGHTS I sG=Ul~~~-$1'-$21'-$6,-$131 -$35 -$1 $01 $01~~[1080000 ~_~~_!m.~1:L1QQQ ._~__~_~_I!3J:.!S:TURESAND IMPROVE-PRODUCTIQN.J SG~U I -$842[-$13 ~-$217 ~-$130:-$361~~__~-~~-$31 ~r~=-~:~~+~~g~~:~:~:::~~:~~--+~:~~T--~~$~~tj-=~~i
I 1080000 Jm12~_3000 1 STRUCTURES AND IM~'3QYE-RECREATION I SGi:-.L~~~_:~~_-$71 -$1,1531 -$354!-$6911 -$1,~~~~_-$17 $O~r-f~~~~~··~-·--=l~jll2~~:~==~--·"_·····_·t~;:~i:~~~~,A;~~~~~~~:C:~'_~~~~::~~~~;~10800QO____I 33200~_~"RESERVOIRS,DAMS&WATERWAYS"_i SG-U j -$16,0231 "-$255j -$4,1301 -$1,2681 42,473 :.$6,861,-$974 -$62!$Oi
!10809.Qll_.~m.~__.2?2}.9_QQ._.....,"..__._...~".1---=-'3!=~~~'3..,{Ql.~?..!..QA~~I!3~YS-PRODUC":ION~~_,"__-L.SG-P~+-~~11?-9!~~J_~~-~~~_._~-$30,991i _::1~21t?1__-=!1~_~,_-$51,~~~~~m_~,£..!~~,Q,_m__~._-:~~._._-19j
L_1080000 __~__~W_}210.QQM_.~._.__..t_~"~RESERV2J.!3.~~P~M?..l..~~i3~YS-PRODUCTIO.!:L ---L~-$11,180i .-S1Zh -$2,8821 -~_.:.~~~:1~?2 :.~~~m~__±~-~
1 1080000 ~~2200Q____i "RESERVOIRS,DAMS,&WTRWiS-FISHIWILDLIF i SG-P i -$2,974!-$47i -$7671 -$2351 -$459,-$1,273 -$181 -$111 $O[
l 1080000 _'"1 ~~220QQ.m ._.m.~..._...t "RESERVOIRS,DAMS,&WTRWYS-~SHIWILDLIF.,,~_~_!SG-~_.m_m...__.~!1~L~~mm-$31 .-$~1!-.-.--=1:!1l.-----$25!...:1~."".:~19----.::14-m-----...1Qj
1 1080000 13323000 1 "RESERVOIRS,DAMS,&WTRWYS-RECREAT10N"i SG-P 1 -$551 -N -$1:;P--$41 ~-$24 -$3 $01 SOi~~~---_i n2~0~i-~ESERV~R&DA~&WTR~~~-~-_$~-$~"4~-$~-$11 _-$2 -$~$&
i 1080000 .__.~~_~}}30000_"~m~.u_-l "WATE'3-WHEELS,"!"J:LRB &GENERATORS"_.,__._---!-'~q.:P 1 -$33,~531 ~_..-$5411 -$8,75r_....::!S§§:4_~5,240!~.4,~~>..-.~_-$.?~~~~_-$131j ,$~l~Q.§oooo .---.J..3330000 __m.-LJrY<~TER WHEELS,TUR!?&GENERATORS"_1 SG~~$1O,37~-$16.~_~_-:t2,674 :J~~1j -$1,6011 -~4,442_,-$631rn
•~_-~1Qji1080000_.L334~1 ACCESSORYELECTRIC EQU,PMENT i SG-P i -$13.037'£-$3.360·.-$1.0321 -$2.012'-$5.582f :$7931 -$50'$0'
!~=-~~gg~~~~~~~g~~g~~~~~;IAy.R~:f~~~--~i-J-Q~Q.QQL_.u~_wmJ 33470Q9 1 ACCESSORYELECTEQU1P-SUPV&ALARM j SG-U ~~$0 -$5 -$11 -$31 -$8 -$11 $01 ~~~~:~g~~~~{g~::-p~~:~1 =~-$~~i ~~~-i~:'~L:!..Q?0000_~~~i 3353000 j MISCPOWER PLANT EQUIP -RECREATION l SG-P j _-$3!~-$1 $01 $0 -$11 $0 $01 $0.~10800QQ_....._.__._.~~I,~~Q~~g~~~__._~._t-..~ROADS,RAILROADS &BRIDGES"~.~___!--~~L_~,if?J2;3J~_:-j.~~L~-.~~--$42.8 ~-~-!§~U'"-$2,5841 ~__:!~§LL~~__~_~~._.~~
1 1080000 ._~.§QOOO_.m.~-J "ROf\DS,~l~13_~PS&BRlqGES"1 s~-$784~_-=11£1 -$2021 _-.~~__-$121l -$335.-$481 ..~_.:~..__~
!1080000 !3403000 l WATER RIGHTS-OTHERPRODUCTION !SG :$Oi soT $0 $0 soT $0 $0 $01 $0~:~~LC~~~~iR~~~:~~~!1080000 ,"'-~'l ~3430000.i PRIME MOVERS [SG 1 -$438,659j -$6,9831 -$113,0641 _-$34,718 -$67,7031 -$187,834 -$26,667;-$1,6891 SO!
1 108qg~"~_.__......._.I..~~.QQQQ.m_m.__m...i GENERATORS ..~_..........j _SG_-l --=1?I&@2j ~Z§!._~_m -$5,350j -$10,4~~-$28,942-__~_-$4,1091 .::.$2601 .--~J~-_~~_.J.~l~?gQQQ,.._.1 ACCESSORY ELECTRICEQUIPMENT"!?_~__~~_.__~~t ~.c==.43,3g~-$6,627!__...:.~.:!§",,~§.!~__.._......:J2,61Qi..--~SO!
!108000Q.._------.J 3460000 [MISCELLANEOUS PWR PLANT EQUIP ~SG!:$2,1291 _-$34;--$54SL -$1691 -$329'-$912 -$1291 -$81 $Oj
L~~~66~~~~~~=~"·--~·;~~~~~..~-----t-~~~~~~~~~~&IMPROVEMEN1§:=~==:====~~~=~1_~g -t--__~i~-~iT~+-=~=~~~;~~:'"~=-----~~~~=-=~~i~:~~~L~~~~==__~~~Jlft:==--~t~~§·~-m-~~;.~;~~¥==.~__~~Ji~t==·-f61
j 1080000 -T 3530000 ~STATION EQUIPMENT j SG j -$276,345!-$4,39§f -$71 ,228 ~$21,8721 -$42,6521 -$118,3311 -$16,8001 -$1,064j !Qjro~-~~-~.~_}534.Q.QQ..~="_,____L2T..ATION EQ.lliPMENT,.§..""!"EP-UP TRANSFORMER~m_._UQ.__L -$24,4541 --=:~-$3891 =--__:-1?}03 __..-':...:.tl,93?L -$3,77~-.:!.10,471 ~_-_$1A§7 _.__-$94 __m __!9~
I 1080000 j_~5EOO~_..~STATION EQU!PMEN.T-~UPERVISORY&ALARM 'SG j -$8,246t -$1311 ~_-$2,125 -$6531 -$1,2731 -$3,53}__~Q:4__-$32 ~~i 1080000 __~~_~,~:L2~il922-.__~_~TOWERSAND FIXTURES 1 _SG i -$219,3291 _-$3,4921 .-$56,532 ~__._-$17,359:-$33,8521 -$93,9171 -$13,333j -$844!SO!
J 1080000 1 3550000 ----rPOLESAND FIXTURES 1 SG]-$285,003i -$4,5371 -$73,459 -$22,557j -$43,9881 -$122,0381 -$17,32§.-$1,097i ~rw86000---·m·-'"-t)~QQQg..~~=~=:~-=-_--=l(5VERHEAi5CON6UCroRS-&DEVICES~'-~-~----~-'TSG='r-~:-·~$421.2~---46~TIt--'-$108,~O -"---'-:SE3~--"~o~-$180,518;---~.~25,628j·"~_=-:!L§£.~L==-.__$O~
j 1080000 ,j .l§70000 ~~.~~~NDERGROUNDCONDUIT 1 SG r -$6~-$101 -$167 -$511 -$10or--$278 -$39 -$2l ~~~~~UCTO~&J?J~VI~i~~::~~~::~~:~~~:----C$~~
1 1080000 i 3602000_~_~1 LAND RIGHTS ~~------,-j CA l -$551 i -$551 $01 $0 $0'$0 $01 $01
t--~~··_----m-l-~~6~66~-m.-._m ..---t ~~g ~:~~~~~~__.._~~u.+.~~~-=r~==~_~~~~~t~~"--'-'~K ."--.----=$~,~-~"'-}6 -~=~~~~_~_.---~~_,~_.._...:~_~.~
1of7
;ROCKY MOUNTAIN'POWER
Depreciation Reserve (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(AllocatedinThousands)
~m1080000 t-3620000 !_?TATION EQUIPMENT _~~CA 1 -S4,4701 -$4~____SO SOl _~$~~~<~_~_SOl SO!!Ql "$O~~~~~~~~~~~~~!1080000 ~~,,_~_J STATION EQUIPMENT j UT J -$84;.~~_SO~SO ~__SOl ~QL -S84,265j $01 S01 ~L.J080000 ._1~OOOO ...-~----U.IATIOlJ~.~Q~Jf:~ENI ~._.._.._.__....~_._.._..-L-~~~._J_.::?~.~~~l.."_.._..jQ£.0 -----~__n -$15,269j ~~__~_~~.~__.!.QL .$0 ~~~~~
~1080000 3620000 1 STATION EQUIPMENT ~WYP i -$39.891i SOi SOl SO -$39,891 i SO!$0 $Oi .__~~~~~--~!~~-~-1080000 3627000 i STATION EQUIPMENT·SUPERV1SORY &ALARM !OR j -$2,0351 $O!-S2,035 ~SO'SO;SO,SOl SOl~~~~iJj !---~:~OOOO__3640000 "POLES,TOWERSANDFIXTURES~'I~-S45,149:.SO!SO _~~~SO -S45,149!SO;$0;_~!.Q~OOOO =t_36400oo__~~_"_.~"~I.:.~,TOVY,ERS AND FIXT.t:!BE:.§:......~~"~__~_~_Q~~_~~~-S22~~_..~.__.:S224,?..±Q ~--_..-.1QL---.--10 ~__~__~-~
___12§0000 _3640000 '"POLES,TOWERS AND FIXTURES"UT~-$185,55±'~_~.*~~_!Q .~.<__..!9f..~J9~-$185,554 ··$OI··_···__~~._~9.+-."_~J
-1080000 13640000 ;·POLES.TOWERSANDFIXTURES·,WA;-$51.483,$0:$0 -$51,483T ~_.JQ~~_~~_$OI~~__~~m1Q§9000_3640000 ..~__._.._~"POLES,TOWERS AND F.IXTURES"~..._'_~U_.:!~~.-__~._~---~.~--~---S.2!.--.:::?39,~---.~~.__~._~._.L .~-,----__.~J
1 1080000 j 3640000 "POLES,TOWERS AND FIXTURES".!~-_..:.:t~~-~~S4 ~__m SO ~-=!?,62~_~.,,~,,_JQ ..._-.-._.-..--~Ol .....lQ1.~.._.._~_.._.._"_~.Qj~._1080000 _3650000 !OVERHEAD CONDUCTORS &DEVICES I CA!-$~-$13,1811 $0 $01 $01 SO.$0 $01 solt~;_~~l=~~·_···--~~·"·--··--i g~~~~g~g~g~~~g~~:g~:~~~~~~
L 1080000 3650000 j OVERHEAD CONDUCTORS &DEVICES UT I -$78,3131 S9~=l=$01 ~-$78,3131 $0.$01 SOl
!10~.~~J O~R~mc~oocro~&~~~.-L~~~~~~----~----~---~~--_.~-----~---~----~~---~;1080000 3650000 j OVERHEAD CONDUCTORS &DEVICES I WYP -$36,8031 $0 $0 SOl -$36,8031 ~SO!$01 S01~--~~---=J
l 1080000 3660000 _~UNDERGROUNDCONDUIT _~_9R,-$3889W SOl -S38,8981 $Oj ~--~----~-~~-~-~~-~C2L---~~._.108QQQ.Q........_~_.3660000 i UNDERGRQ~ND CONDUIT .;UT~-S60,280!-----.~~.-.---~._--~-~,2801 -t--~--~~~1080000 ---r1660QQ9.__....._~.__;UNDERGROU~Q~9NDU!T.__....~........~.~...~~1J....?~~~SO!-$11,264j _iC!.r--~..........---.~QL----SO __.......__~.O:$01
0000 1-3660000 ;UNDERGROUND CONDUIT WYP 1 -$7,6421 SO!SO $0 -$7,6421 SO $0 $0;SOi~~-~----~~~~~~------~l~~-m m ~_~~~S_~~=tIfoooo 'UNDERGROUNDCONDUCTORS &DEVICES CA -S1~-$14,933'SO $0 $O~$0 $0 m,$0:~OOO~~~~3670000 ~~-Cj"j\rDERGROUNDCONDUCTORS&DEV1CES ~IOU 1 ~10,J12 ----_$0 .~SO $01 ---~$~~~$O -~112 ------$-0........,~~·~-~-$01
~!===~~g~~~~~~=~---~-~~1080000 1 3670000 ;UNDERGROUNDCONDUCTORS&DEVICES WA I -$9792+$or m -$9,792:$~$0 $Ot $01 m;~~~-=-~-----p-~~~g:~~~~~:g~===~-=fu~~t::-_~~I--~~it ~--:~~~:~I -_:-==jg ~_~:-=~--~~i
~__1080000___3680000 !LINE TRANSFORMERS ".~~.~-S23,~11,_-$23,511~$0 SOl.SO:~_~___SOl $0:$OiL__"!080.QQ~~._.~__.J~C2~~~'+LINE TRANSFORMERS ~_~.<,.-..-.-:~__~..~_~_..~_~._m:?QL.._-S21,a?&-.._SO!...~
!1080000 3680000 i LINE TRANSFORMERS j OR!-$179,570\$01 •-S179,570 $01 ~_~~__~_.$O!..$01 _..__~_..j~
r 1080000 3680000 j LINE TRANSFORMERS ~UT !_~392,4901 $01 Sal SO!SO!-$92,4901 $01 $Oi $Ojr·~·t6~6~C~=:·~-·-.~_.~~~~:_.__.i~~~~.~~~;l.~_,__._._..._..~~g~~~~_~~!1080000 3680000 !LINE TRANSFORMERS ~WYU I -S4,604!$01 $0 SOl -$4,604~~$0 SO!SO!SOl[--+~:6---~~~==~±~------~-+"'~~g~~~1~~-=--=======~-=~_··!.~~±==1~1~~t=~m ...-~l--·--"---i%t--·~_~~l~=~~==-""1~t=-~~==_Jit-.-·-=S3:~~__JZl =----m
2of7
;:ROCKY MOUNTAIN
POWER
Depreciation Reserve (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~~~~~~~-~,1080000 '3691000_,SERVICES-OVERHEAD.__,WA 1 -$7,214!_$0,_$0 _-$7,214i $0,~$01 ~~~~~~
1 3692000 ~_~~!3VICES-UNDERGROUND '9R 1 -$49,50'll---_~~_~49,504~i~_~__A-_!O';"__~$01 $01 $0'
1080000 J 3692000 ;SERVICES -UNDERGROUND _~__~_~~-$34,7691 $01 S91 $01 SO:-S34.769 $0 ~__~_~~-:=-r=~~~~~:~:g~~~=---==--=-==-~:_:~:6:~;~1---=-~~:::-~·.~--~3==-dl=--&=--=~:1080000 3692000 SERVICES -UNDERGROUND 'WYU .-$2,3871 SOi SOl $0;-$2,387,SO $0 $01 SO~_;~~~.~~6 -~~~}---:-----======_~=~t-i-~_·~~s;~-=--=~~~=-¥o -----:-$6,A~~.-{~~.1080000 ~3700000.~METERS OR!-$33,809~~-$33,8~sor---SO'SO $0 _$O~~~~__~$0;::=~--=--~:~+-.;~~g~====:ro~L!080000 ~379°000 j METERS ._u!WYP !-S1,6m-_.__~m SO __.SOI -S1,6281 _$0 .SO!SO!SOi~I~~
i 1080000 3710000 .)INSTALL ON C~gQ~ERSPREMISES i WA!-$289j SOL--$01 -$289;SOE Sal SO $Ol_SO~
j 1080000 3710000 \INSTALL ON CUSTOMERS PREMiSES [WYP l -$9431 SCi SO!$01 -$943~so!$0 SOl so;R-g:g::-*g::-=~~-=----=r-~gl --$1:*~~gl ~--·---1r-==~=~-·"····~~1
L1080000 3730000 _~STREETLIGHTING &SIGNAL SYSTEMS !IOU l-__-=-t~~~~_~__Jol -"SO]$O~$01 -'S427 $01 ..__...m~...~,~~~~~__3730000 •STREETUGHnNG&~GNALS~TEMS _~_~_~_~~_l~~~~~~$~~9~~1 -~--~~---~ffi $0 .~~..__~__~~__1~~1080000 J 3730000 ;STREETLIGHTING &SIGNAL SYSTEMS _~i UT 1 -S11,720i $01 __SOl $01 SO!-$11,720 $0 $0;$9~~_108OQ.9~0 £3730000 _...__......2TREETLIGH"I~~IGNALsy2!.~L mmm .~.}!!A 1 -$2,256'..._~__..__m_~_~~-----._!.Qf...$0 SO ~_~__m~<~OBOOOO __~IlQQ9.9._~~TREET.!:.lQt:!TING &SIGNAL §Y§.I~~~.~WYP 1 -$2,7081 -.1~t----.~.~oL...__~~$-lli..-__~_~$b!Q.?..L__.$0 ~$01 $~
:i5 ,E=-.-~~~----j~,1080000 ;3892000 'LANORIGHTS _~_~__~_i UT.-$21:~SOl $21 $0;-$21 ±$L ~~~=+~~=~-~-~--~C~:~~-~__~,1080000 3900000 STRUCTURESAND IMPROVEMENTS 'CA·-$615.-$615~SO SOl ~$~$01 so;~.-1.~~-l 3900000 __~_STRUCTURESAND IMP£30VEM~IS__~~~~~~__i_~-$1.855~-s§1 -:1?63 -$_1291 1..11~__..~~---=-S721 $O;~__±Q~
;1080000 !3900000 STRUCTURES AND IMPROVEMENTS .ID~L__i....._..:~~Q.~§i SOl $0 ~$01 so!-$4,0~__.__..__~_~$_0~~:~~~6 J ;~~~~~!~~:~g~~:~~~~~:~::6~~~~~~~-~~~-$6,~~:;61 -$6,0~~i6i i~i ~~I JQJ ~~-~J
,~~:6~~~-~~F==--~--N~*~~"~~~~~i~-·--·--~==:~-,~--·~~--~~:~~~~I=-_$~~I -.:
~1080000 3900000 j STRUCTURES AND IMPROVEMENTS j UT j -S11,84Oi $0 $0 $01 $Oi -$11,840 $0 $Oj $0]
L_1080000 I 3900000 -----tSTRUCTU~~_.ANDIMPROVEME~-~--j WA I .-$5,~--·$O =====-$0 -=-~~--._..__m_w-·-=-~~SO __$O ._E-====-->~$Q1!1080000 I 3900000 !STRUCTURES AND IMPROVEMENTS m !WYP I -$1,2071 $Oi $01 $01 -$1,2071 $0 $0 SO!$0)
t'--~6~~666---~==-t'-"~~~~666~--1_~~.i~]~~~~~:~=====.-···-"------r-~-····--~~~----·--:~'"~$~gf--~=~~====~l~==~~~-~~~[-=~~~L~=~=~~.~-..----1.~~--~~~--......@~1080000 I 3910000 \OF~ICE FURNITURE f CN I -$1,6891 -$42 -$513 -$1171 -$126~-$8261 -$65 $Oi _~Qjr~6~~~~6 -.-±ii -+g~~g~~~~:~C-~~·_~~_u_~·~"~=--1~~-4"'-'''---=$;~~1 .~__~i6 _..=~3IW---~61 ---i~l-~~~-"--~~~--·--*·----1%1~QQQO_~_~39ioooo I OFFICE FURNITURE __.~SG!-$1,273"]-$20 -$3281 -$101!-S1961__-$545 _~_~77 ~~~~jQj~_19800~.m__._._._~10000 __.....~OFFICE FURNITURE __,~-$13,985I~$3,8011 -$1,0781 _-$1,9791 -$5,966 _.~4 ~__:l~§L ~
LJQ~OOOO I 3910000 j _OFF!CE FL!13~..!TY~s.~___i UT l~--.-:~~.9_~.$0 $01 $O~SO!.-:l~9_?__~__~_l2 _~~.~.__~~j21
,1080000 j 3910000 1 OFFICE FURNITURE ~WA I -$362i SO'$01 -$3621 $O~$0 $0 $01 SO~i 1080000 j 3910000 j OFFICE FURNITURE ~WYP j -$3291 $0 $0'~$329~SO $01 $01 -W~~~I:~ENT-PE~----u-'~~$1'~~i~1 M.-$;61 .--i~m-'-'-----~-m==-~==~==1ill
t-!0800~o --+~~QQ.~L~9~.~l£!"ER EQUIPME~I.:::.fERS0!':lALCOMPU~~BL .J-.~._._~..._.__~~_::g853!__~__-$.515 _.~,_.._...:~J,169 -$1,884
L.1080000 .J 3912000 1 ggMPUTEB EqUIP~.~~J)ERSONALCOMPUTERS ~.J~_._~_-$~~~$_O.$0
3of 7
ROCKY MOUNTAIN
POWER
Depreciation Reserve (Actuals)
Balance as ofDecember 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands);:~~~:a~}~~
j 1080000 .3912000 _~~-LCOMPUTEREQUIPMENT~PERSONAL COMPUTERS i WA j u__~$486\sal W ~~-~4~~-~~_--~-~~-~r-~-~--_~91~~~__SO!$0:LJ_08000~u~_._.mmuI 3912000 ~_.>~__~_~JEBEOUIPt0ENT-~ERSONAL COMPUTERS~_m_.~_~!:.J-m_:l!_:~"l~um.~_u sal .~__.m...~_.._.~.!1.!.~.~m_..__.._~QL ~lQ~__--_-~u~
I:~~:~~oo~~~~~R -~=--~=;~~1 1080000 1 3913000 j OFFICE EOU1P~ENT _~.~~_.UT:-$169 $0 .$0 $01 $Oi -S169 - -.-.
~1080000 . ._--1-3913000 .J-g£f~E..~Q_l2!f.~ENT ~_._'!i.~~__,u_~~~9~.$0 ~9c--._-~._.1~$O~SO!_um__
1080000 3913000 ~OFFlCEEOU1PMENT .wyp 1 -$1111 $0 $0 SO!-$111!$01 ~O'So·$01~-+iiii~_~~~~-r=~~--~-===!r==-~~_=-~-~
J 3920100 .1/4T0!"l M1N!-P~CKUP?ANDVANS ----4-~~_~~-__-$776 __$0 -$776 $01 SOi SOl ~~$0,$O~__._..+--:~~12Q_~_.~;_!L4..Ig~rv!l~l-£!gt'UPSANq_,!_~§.. ..-y.J?_Q.._~-.~u ~_-~~m---_---~M-..-$671 __--~?)i~----:-~~~~--.~~_:1_~_-,
1080000 -,---i-i§~~~--~}f6~~1~t~:gk0~~~~~~~~-~--'---~~·---"'~--~~-t$~_:~-----~-i~~---..-·-$;~I -$1~~r---$;~~~~+-~$~~~~!~-~~J.o~~~,~__$0'~-1~~~~~MJ~;~~~~·~-~·---=~=_·--~~-~:~}fg~~~~~Df~1~~~~·-·==___===~M~~$p~-----~~i~~:~.--~--~'~~---4---~_--~!1080000 ~OO i 1/4.TgN MINI-PICKUPS ANDVANS ,,~,j WYU 1--$91 $0 $0 SO,-$9j $0 SO!_~__.$O~$O~
L!Q~9.2-.....~_3920200~.~.__.--!-J0~.~~fULL§IZEAl;!1QMOE?!~..__~=i=~~----...-j.QL-----~m-.-_..-----':§J1L'-""'-----M~-~-------~L..J2QQQ90 I 3920200 i M!DJ~'~riD FULLSIZEAUT9MOB1~ES ,~~.~1O£<__.l -$1191 $0 .__-$119 __~~.9l $QL $01 1QL ~~_~QL ~
[1080000 .3920200 i M1DANDFULLS1ZEAUTOMOBILES j SG 1__-$30j $0 _-$8 ~-$21 -$51 4131 ~_~.~~~__~~Q~~.-l392Q~_.__~~DFULL~~~~OMOBILES .~__~m.~_-l~§Qu~_L.~.~_:_~1?j~.__,__-§.1L ._~__.._.__._._~!~.11 -$~~_M'~~__~.'=~.9-4__.__.~_..~~9J
[1080000 I 3920400 ."j M1DANDFULLSIZEAUTOMOB1LES j UT j -$1431 $Or-_~_.__~__.~.-1~~~~~~~_SOl ~._._1~__....!QJI1080000'3920200 I MIDANDFULLSIZEAUTOMOBILES ,WA ,-$21'$0 $0 -$21,$0'~~~~sOl $01~t=
i 1080000 3920400 f "1/2 &~~1TON PICKUPS,VANS,SERV TRUCK A¥'AA~__~~_-L--_._'±~§1,_-$54 -$871 -$267!-$521!-$1:446 -$2951~.~~~~.~~~~VANScSERV~~-$134
!1980000 3920400 __i "1/2 &314TON PICKUPS,VANS,SERV TRUCK ~UT 1 -$4,040L.$0'$0 ~$Oj SO!-$4,0401 $0 .__._.SO!SO!
!T080000 __~~_~/2&3/4TONP1CKUPS,VANS,SERVTRUCK i WA l -S4051 $01 .~~..-$4051_~_~...$0!$01.__$Oi $O!_~__~~1-QJ~~L 1080000 3920500 _,_~1TON AND ABOVE,TWO-AXLETRUCKS"\SE j -$1251 -$2 -$31 -$101 -$21 j 4531 -$81 $~__$0
L.10800oo ._..__.3920500 u..~.~m.~_~'1 TON AND_~BO~E,T\'YQ~XL~TRUCKS"12Q.__._.l .:.~J.J.l11_~._.._.,,~_.A_~~c___..--3.0.1-..--........_=!1~~L._..=-~.m__-..m-.~21~---.--....1.!l9J--,.<-~---~~§l....-._....-.~~1080000 3920500 1 "1 TON AND ABOVE.TWO-AXLE TRUCKS"j SO j -$232:-$5 -$63 -$18!-$331 -~-$141 ~$01=-~~--~g~~~~Llt2~9000 ,__l!gQ~Q..~Lm'~1 TON AND ABOVE,TWO-AXLETRUCKS",i WYP ~-S1,031i $0 _$0 SO -$1,0311 $0 $0;_~~~$0
t ~~:~~~;~~~sgg :~UT~:T~N~C~~OVE,TWO-AXLETRUCKS";~J~~-~~:~l ~~_$:~i~!-$2~~1 i~i~~~~!~~Il!080000··--·~=3926600··-=--==-_.---r·-DCJMP·TROCKS·-·-"·-~---~--~w~~-,----..I SE j ~~-'~~==-~~.".---.:u."--~~~-J(r-~==-1}'====-R·_~~~m~~_~...~=-$Oi
i 1080000 3920600 ,DUMPTRUCKS ,S6 I -$1,373'-$22,-$354 -~-$2~-i -~-4 -$51 ~
L1080000 _.2rgQ600_.__. .__~MPTRQg)~~----...~.~-~~-~~~~$01 Ii10800003920900.;TRAILERS __!CA u~.L--...u...:::.~.1.:?QL----$130;$0 SO!$01 $0]SO!__._.~!"$0
j 1080000 3920900.!TRAILERS.i IOU j -$24Si $0 _~__~_~~_._~$OJ $01 $0 -$2481 $01 $01H~-==~~~I~:~---¥o~~~~
4of7
f ROCKY MOUNTAINPOWER
Depreciation Reserve (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
!FERC 1__~dOther~.~
I 1080000 --1-3921400 _I ·SNOWMOBILES,MOTORCYcTIli4-WHEELED~WYu i -$5'-$01--£~-$5 ~@ $01 ~~_3921900_,_;OVER-THE-ROAD~£l:~__~_-~_~92 .-.2.~-"_---~'~~_-_~_-§lO__--~--SOl ."__~_._.._..-!~
!1080000 _~21900 ,'OVER-THE-ROADSEMI-TRACT..Q~__i SG j -$18L____-$3 -$481 ~-$29,-1--$11 __-=lli_~L.1080000 _3921900 ;OVER-THE-ROAD_~~I-TRACT0'3S _i SO 1 -$171 -$4,-$47 -$1~~__1~~-$73 -$10 _~~SO!~i 1080000__~_~~392~QQ__~_~_~HE-ROAO~E!::1~.:r~.~;(~RJL ._~"~_~.l..-.~"_-$4"!9':-.~.~~~._._J..O $O~.~~_._~~O~~-$440 ~_$0 $01 $QJ
!1Q?-9..0..Q..Q.._._...3921900 ~O~_R-THE-f~g.t-..!2.-§..~~-TRAS;TORS I .'!!~---l-.--~:~~JJ:.-~_$0 jiO .__-$111;~O~'__~_$0 $0 ~~
[1080000 3921900 !OVER-THE-ROAD SEMI-TRACIQ.~__.1 WYP 1 -$42L_"~~~_$0 $0 $01 -$42]$0 $0 $01 $of!1080000 3923000 ]TRANSPORTATION EQUIPMENT 1 SO t -$5361 -$12 -$146 -$411 -$76)-$229 -$31 -$1l $01~I I
1 1080000 ~30000 _i STORESEQUIPMENT t UT -$1,640i $0 $0 SO!$0'-$1,640 $Oi $0 $0-l~-i-~~=r=-t==-=I
!10800~_~..394000,0 _~''TLS,SHQ~g.~REQ~}pMENT'.1 CA ~-$3921 _~,-~_"__.!9J__~_.,.-!~_.$0 ~J9l "+__~~
~1080000 I 3940000 ~"TLS,SHOP,GAR EQUIPMEf:'!T".1 IOU!-$693i $0 SOl sol $0'$0 -$693i $Oi ~I-J080000 _,"_"__m+~40000__~___!"TLS,SH9~~EQL!IPM~l'I_I~,,__._.__m_~."_.-l-2~._t-"__.._..-$5,14.§'L.__..__.~_~-~_~~Q+--._,~._...$O!__~~__~._._..-jQ.L.------.1ili
j ~~:~~-··--~-i···-~~~66%··_m··~·-·...-·-··~·-"i ::;t~:~~g::~~:~~~::~~~~:~---·--·"'--"'..~"-~.."'...·-·.."-..-·-·...·-~+--~i~~_$2~~1 -$3,~;~-~-$.~.~~~~-~j-~~..._.._--.--$7~~!.-$~~+-·---·--·--·--i~
I ~~:~_=--~~~~:~I~~+-~~t§~}6~t-----:m-:!i§:~__~~~~=~_:-----~11~§f_-.-.-.·=:~=]_~~=~~t}~.-..--._-~~~~----~~------}61
j 1080000 3940000 i "TLS,SHOP,GAREQUIPMENT"!WA 1 -$1A17~$0 $0 -$1,417j $O~$0 SOl $01 $O!~~-~:~==:~__~~~,L,:~;~LJQ~90 1 3950000 i LABORATORYEQUIPMENT "~CA 1.-$281i -$281 ~~~__~_~_-!Ql_,_$0.$0 __._.__~_~..-!Qjt-1080000 ...~3950000 I LABORATORY EQU!P.~~~_"I_~~,"..._~_~.~...-lJ.Q.~,.-L_-$636L~._._.~.!Q .~Q~....~QL__-.--.-.--....1QJ-."...__~....1Qr-..._-...--:~~~~---.-..•..---~"-_.--_...~
l...1.Q§..QOOO 3950000 1...LABORATQ£3YEQ.YIPMENT_.j OR .J-....__~~201 _....._.~g __.....~.....~:~~~Q __.~$0..L_..$0 $01 .__$Oj ~
1 1080000 ~q j LABORATORYEQUIPMENT .~,__I SE j -~$0 -$2 -$11 -$1)-$3 $01 $01 SO!U~~__~OOOOO I ~OORAro~ffiUWM~L__. .I %.1 ~~~.__~~~8~__~~n~__~__~~~_~__~
j 100~_~~~~I ~BORATORYEQU~MENT _~~~~~~__~Z~~_____~~-~~n ~20~~~~~1,125 ~15~~~~~~~n__.~_~
j 1080000 3900000 I LABORATORY EQUIPMENT j UT J -$3.6201 $0 $Oi $01 $01 -$3,620 $0,$Ol $O~~-1~~~-~---+~:g -=-*-~.:!1&~i1----··_···=$1~4~t--·--_...·-t~--·-_·----·-i§t--._-_......~---_.._---~
1 1080000 3950000 j LABORATORY EQUIPMENT ._..~WYU.-+_-$4851.$0 "~-$Ol _-$4851 SO!$01,SO!$01~~~::~~~:~_:~:~g~~:~;~~-1?~~:g .Jill===:g~-$7~~1 -=-~
1 1080000 3960300 ~_I AERIAL LIFT PB TRUCKS,_:!Q000#-1?QQQ!...G:!W I OR J -$1,992j $0 -$1,992 ~,$Oi $0 ~$01 $01~o_o~~__...l~~..__......;~ERIAL L1~T P_B TRUCK§,,-~.9QQQ!t1.§.QOO#GV~~._~S?--J~~$41 -----4t=-~.:~~---..::~~--~-...--...-$11 _.._-~i 1080000.3960300 1 AERIAL LIFT PB TRUCKS 1000~J..Q.000#GVW _~__\....-.!lI_-i---_-_--=1£~._$0 $0 $01 $01 -$2~$0:~94-__,,_._-.--J.QJ
,1080000 3960300 ~AERIAL LIFT PB TRUCKS 1OOOO#-.:J6000#GVW_:WA 1 -$6881 $0,$0
1
-$688j $0:SO!$01 $01 SO!
:1080000 _._~9300 ,~_.l-.~E.!3.IAL LIFT PBl~UCKS,10000#-~2Q.Q#_~......~_YtfE....i ~l."_1~_~m_J.~~!~~__-$_~L~__~_~~.__~~__~$~
:.....1Q800Q.Q 3960300 f AERIAL LIFT PB TRUCKS,100Q~-:}~?gQ.q.ttGVW__.~WYU j _~_~5,~~-$9L_~..J.~t .l'Qi -$2~$01 $0t=---$O........;---~
L 1080000 3960700 TWO-AXLE DIGGERJOERRICK liNE TRUCKS fCAT -$8~-$851""-$0 SO!$Oi $0'$0 $01 $O!~~=~-----:~~~;~:~~:~~:~§~_----l--~~-L~~-=-=-iJi-_-:gt---~----it----$~L==-~]~-==i~~
5 of 7
ROCKY MOUNTAIN
POWER
Depreciation Reserve (Actuals)
Balanceas of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~~~~:g~~~~~~;~ash~~~I 1080000 l 3960700 _~_~.m j TWO-AXLE DIGGER/DERRICKLINETRUC~~~~_~_!Wyp ~L -$70L-~Oi ~-$70,_~_$0,$0'$O!~~~':~~g~~=~~if~--.--,
j 1080000 i 3960800 1 "AERIAL L1FT P.e-TRUCKS,ABOVE 16000#GV i OR l -$2,4271 $01 -$2,427 $0)$Oi $0'$0 $01 $01
~1080000 +3961100 ~_~~~__i HEAVYCONSTR!JCTIONEQUIP,PR01?UCT__DIGG~!3_.__~~_,~~~~-$1,640 ~~~,_~~Q~H_~,-$982i ,-$2,~2~-$387 -$24i $Oi~_=13:~~~~~;~:~g~:g~~g~:::::~~~1i~-_-~:~~
i 1080000 I 3961100 _~VYCONSTRUCTIONEQUIP,PRODUCTDIG9ER j WYP [-$~$~i _~SOl ~-.1Q1~,_~-.1,~SO,$01 _$01 $Oi~:~;::g~~~~l~===a----~~----=1gl ~~1080000 .3961200 ~~~_n__m_l THREE-AXLEDIGGERIDERRJCK LINE TRUCKS._!OR i -$2,4951 _~~__$O -$2,4951 $Oj $Oi ".$0 $0 $O!.$01H:~--iEi~:~:ii~~~E~!===t~~-~~--~~~---:~~--t-==!
L 1080000 .3961200 ~mm_••=~mu.~"~THREE-A~~DIGGER/Q.~RRIC~JINE-I~UCKL~~--=~~~.J.__-1.I§§l._~~~=M=~_$O ~:!E?§~._.__.~.~QL_,~_~n~~~.._.._..._._~._$O .$01 ~===-~~~mI1080000".~._._3961200__._,~.~!3..~f..:AXLEDIGGERIDERRICK U~E TRUCKS 1 WYP 1 -$7421 $Oi __.._.~o SOi -$7421 ...,~$O ~___$0 SOl _~,.JQj
!1080000 I 3961200 _n_!THREE-AXLEDIGGER/DERR!CK!.JNETRUCKS j WYU L~-$112]~$O_.~~~_$01 -$1121 _~SO $0 $Of $0102[-----~~~~====-~:U~g~g~~~~~_g~~g~~~fu.~~~~~:~:~~~l~~__=b~t=J::.~u~+--=~::~~--==::3l===--~gl =::==1~±::::=~_:::~~~$2~g -=~.__-i~
:1080000 3961300 _[SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR 1 OR I -$4741 ~m"jiO .__~~_-$4741 _~$QL ~O!~_$0 $Ol"_$01
, .~~.._,_"_,_L§}~Qwc~?..o.BAC~HOE~~"IRENCHERS,S~Q..~~Q~--L_~L.~..:,~*~__~,~-~.".~.~..__~.~,.,_.~-$2 ~~__.~.~.U__~.,:~:!.L_._~n~:!3 ..~_..~_._.._.J0 ._~..._~__~__.Jl.QJ
~SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR 1 SG j -$2,035!-$32 -$525 -$161)-$3141 -$871 -$124 _$8i $01
j 1080000 .3961300 ·---"~=-:SNOWCATS.BACK,HOES,TRENCHERS,S~6WBLOWR fSo j -$891-~-=~2 _~-$24 --"---~-~---$13r--'~38 ~----$5 -f6r--------'"$5j
I 1080000 3961300 ~SNOWCATS,BACKHOES,TRENCHERS,SNOWBLOWR \UT l -$1,2251 $0 $0 $Oi $01 -$1,2251 $0 $0.$Oj~~iWa:g~L.;II
LJ080OQ!L..._.~9QQQ_._..m_~QMMUNICATION EQUIPMENT !CA j -$9461 _~.._~_.:§~~$Ol $01 SO]Sal so ~__.~__.._._~
L1080000 ~~_~~._~COMMUNICATION EQUIPMENT _~CN j -$634f -$16'-$19[~-$47]_:$310 -$25 SOl $01i1080000~~.Q_O_...._...._..-:COMMUNICATIONEQUIPME~I_~~r IOU!.-$1,43~__~__J:Qt=...JQ _.~__~.Jl~__~l~..,~J9J.....__..--:l"!A.30 ~$O__~~jQ;
!1080000 3970000 COMMUNICATION EQUIPMENT 'OR:-$15,4991 $O!-$15,499 $0'$0;$Or---'$0'$0 SO
(--'1'680000 -~-'--3970000 _..~__-<-·_C~~~M~~=----'SE I -$26r~--S~--'-'-~~-:$7~-"-"~----~S;-~-'~-----$11 :$~-"--~"~'~'$0'
i 1080000 l~~:COMMUlIIlCATION EQUIPMENT __.~._'SG...L -$29,671:.-$472,_.....:Ec~~----=!2.2'1!ll __..:!4-,-WJ,~__.....:!~_.__-$1'8D4t
1
1fi4._..__~_~U9~QQQ~_~.J 397000~~,_~_.~.i COMMUNICATION EQUIPMEN~..~_~2..~_~_----=115,972':-_.~$354!_~~~.J.._.__~~:--$1,231:-$2,260\_~¥~6,8141 -$929_~_~_~~
!1080000 3970000.:COMMUNICATION EQUIPMENT _'UT I -$10,093;SO!$0 SO!.1~-$10,093 $0 SO!$0'r--~~~~~~==-~_~J~;:.~.~.~~~=~~_"+66~~~~~~~~---'-'-------l ~~PT~~:~--:-~---..-----}~-..-3~,Q~F=--:S-6~i~~j----~---"-i~+------:-}~L_~~_::~::~~~;
i 1080000 ,3970000 ~_i COMMUNICATION EQUIPMENT i WYU I ¥$1,061~SO!$0 SO:-$1,061;$0 $0 ~__~__~Q~~~~-===:;~~-------t-~~~~:g-:-~~~:~~~~_=~-===~:==-~::±Jb~--T~=--_;~E::=="':~~-==~:=:::~:----t~1--"--:.~~---1§~··--~~1~~-~···@=-==~~~-m
j 1080000 3972000 ,,.~MOBILERADIOEQUIPMENT ,.j O~)-$409!$01 --~~r--.SO!$Q.L---$0 $0,sol $O~D~-~~-------==t&J-~-~~l------~~==-~~i -~~~I------~$~~-$~~r-~
!1080000 3972000.1 MOBILE RADIO EQUIPMENT j SO I -$119:-$31 -$32 -$9i -$17[m -$51 -$7 $0·$Oj
i ~=;~-t-W~g~g~:~~~~~=====--ilLL :~~!_:t ~--'---$:L===JC~.~$7~61 ~~--~~I 1080000 ..I 3972000 1 MOBILE RADIO EQUIPMENT __i WYP !-$215!$0 $01 SO!-$215i ~..,~$o.:..r-----.........-::-+--~_~t--f~~~~~~-~----i~6§$--~~~=~=j~J;~~~~~~~~~~~U~:~~NT --·---~·--==±{A~±~--·_--~~~+~·_----~t~~=~~~=:-·~--,-~~~1-5t-----~---<_:~~t~"·_·_--=-=li=_~_-.~_~_~i:.::.6~'"._~-~:-..~·_-~-_·<-__--::'-:--";:"~L~_--,__-_-._·~-.~~-·_"'~..;-,,-,":i
6of7
ROCKY MOUNTAINPOWER
A ['1[V:~~!ON OF:r"'~v~lr-~(
Depreciation Reserve (Actuals)
Balance as ofDecember 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~;i~~~~;~~L
!1080000 J 3980000 ~MISCELLANEOUS EQUIPMENT 1 SG i -$830]-$131 -$214 ~-$1281 -$355 -$50 -$31 $01r=r-_~i ~:igi~~T~~~~==T --j
I~~~~j MISCELLANEOUSEQUIPMENT !WYP -$1131,$01 $0 sol -$113f so $0 $01 $Ci
.unmnmuum~mmnmu.nnmnuuTnmn.nmnuu~"M••mNm_m~.__.m---L~§£ELLANEOUSEQUIPMENT,~__,_~m'_"_j WYU I ~11Ql~_._.~_._.$OL ~j.Q_~_~_~__~1Ql._"$O~"$Q ~~~~~OJi1080000~~L 3g92~9 1 LAND F3IGHTS _j SE -$38,918:-$60Sr _:~c......-_~2,958;-----=!6,656i.-$16,527 -$2,461 -$_!~"!L."_m__~jQj!1080000 .1 3993000 !"ENGINEERINGSUPP-OFF WORK(SECY,MAP,DR~F j SE J -$26,006i -$4941 -$6,395 __"_-$1,9771 -$4,447!-$11,044 -$1,645 -$951_~t-~g~~~t:=--==-1~-~~~-~~-~$;~
i 1080000 1 3994500_i UNDERGROUND -COAL MINE EQUIPMENT j SE 1 -$36,34g~-$5651,-$8,938 -$~-$6,216~-$15,4361 -$2,2991 -$132j ".~~I 1080000 ,__399'!§QL .i LONGWALLSHIELDS ~_!SE I 4 4,525!~..__~D3j __-$344j ~~~-$1,9211 -$2861 -$16;2Qj
!1080000 :=tI994700 j LONGWALLEQUIPMENT 1 SE 1 -$1,4371 -$22i -$35L -$109t==-$2461 -$610 -$911 -$51 $Oir108OO00---~-'~~~=I:~~~~=:::=~~~~~~~=_-':~~[~~=~~X.==.~~~==,~=-~..lJU----;~~·~I ~~-~$~~~
1 1080000 n~_~~~-£66-'_'_d...,,-_.,-.---~-.--i ~~~~L~6NSTRUCTION EQUIPMENT :~~l--'--·-·-:$1~§~~-~-·-·"·-"··"·-~i~~1 ~i;~~1 -$;~~l ~~~---~p~------$~b~".~-.-"-"-$~~;i~i~~~:~~~~~~I~~I -$~~4---~!~-.---~i~;~·------~:~~t----~i~~~~--~-~·~~-"-~;~l---~-----~
r 1080000 39~IQQQ_u______1 MINE DEVELOPMENT AND ROAD EXTENSION f SE I -$29,982l -$466f -$7,372 -$2,27gf--$5,127\-$12,732 41,896 -$~.~
1080000Total 1 j l !-$7,380,1581 -$190,568j -$2,154,167 ~$597,543j -$1,024,9461 -$2,958,810 -$435,294 -$18,830j SO!
1085000 1 144145 1 TRANSMIS~"ION PLANTACCUM.oEPN-NON-CLASSI I SG !!$~$0 $.21-$01 '_~__.~Q,,"_._,.SOl --.1Qj
1085000 145135 __,___1 ACCUMDEPR-HYDRO DECOMMISSIONING I SG-P I $2,977~$4~$767 $2361 $459.$1,2751 $181 $111 SO!r*~.__m__.._._.""-'-"'}1~f~§~"--···l--~~~c~~~U¥~f?A%~t~~~~~N~m_~~.,_--_..~----~~----~-~~"$~-----~~~--"'---i~---~'~i}~-----$tt~§!-_._=_..i.~1-==~-j-~1---"·····--····---~~
!1085000 !145149 l TRANSMISSION PLANTACCUMULATED DEPR NON-I SG j $5,467r $871 $1,409 $4331 s8441 $2,341 $332 $211 SO!~0850~I_)45~.._~I D~TRffiUTION-ACCUMULATEDDEPREC~TION I CA !$~_~j .~_~~~_~_~j_O_!_~__m~..__~~"$O .__~_~._~i 1085000 !145169 i DISTRIBUTION -ACCUMULATED DEPRECIATION j IOU i -$34i $01 $0 $01 $O~$0 -$34 $01 $0nV68§Ooo--=~~~-'"I_~51-6[==~~_v [DISTRIBUTION-ACCUMULATE"[5"DEP"RmECIATION I OR!$1,1~__~===~~~,__~_~_~__$0!$01 .SO!SO!~
L108500Q.~~.~.§3L.....-.---_"~..~_l_PISTRIBUTION -AC9UMULAT~~9EPRECIATI9~~~_.~~_.__.."".__...~_~_~_.__~._._~__.-.~-....~""_$5,~~---~-~...~~.._.__.~__-~i 1085000 -+-145169 _~__,-I DISTRIBUTION-ACCUMULATED DEPRECIATION 1 WA \"..~1!9.QL~""V_"$01 $0 $100!"--,-.."----"-~~g.t..-----,--~.9I-.---~~-.-1QL-"-~---~
,1085000 145169 l DISTRIBUTION -ACCUMULATED DEPRECIATION j WYU !$510!$O!$0 $0·$510~$01 ~SO!$01I~~:~~~-~-~*:~~6§---·----'_·'-·---_·i ~~~~:~~~,'~~~N;~~6~~:~~~~~~CDCE~~_~E --t-~g 1-----i·b+-'----~5t·-~~l ---}b+-~--~~l ---~~i ----~6L--..--·~f,-·----~11085000TO~--_"_m ..~._.~~_'~.."__"".__~_".__"_...------"---."I !$19,274j $194!"-----~3~--$1,0171 $2,2971 $10,913 $670 -$45l $01
!Grand Total ~r j -$7,360,8851 4190,374 -$2,150,028 -$596,5261 -$1,022,650j -$2,947,898 ·$434,624 -$18,785l $0'
7of7
ROCKY MOUNTAIN
POWER
Amortization Reserve (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~~i 1110000 3020000 !FRANCHISESAND CONSENTS 1 SG-U -$4,365 -$691 -$1,125 -$345 -$674 -$1,869 -$265 -$17 $Oj~~!~~~~
1110000 ,~__-L~031.?lQ__._.._._._...-1..AUI-Q~~~POLE CARD SYST~M .~~._-l-.§Q -$4,41Q.L.__~~~.:~,8 _.__:§.lJ.2§f--~.._-1}1Q>_~4--~--_.-.1JTIt=~!l.?+-----$Q-1
.1110000 j 3031470_.._~_~__~_~..~_RILDACANYONROADIMPROVEMENTS -LSE -$1,8471 -$29 -$454 -$140 -$316 -$784 -$117 -$71 SO!LU.l0000 __..j 3031680 .._._._~~l_.Q.l§lBl§!dI~N AUT9~ATION PILOT --l--~.Q.---$12,6551 -$.?§i=_~}.~39 -$976 -$~..-$5,399 -~~51 ~U1!~l~~__~~~~~~~~__JW ~~~l--~----~--~-__~~.1-~1 1110000 !3031830 j CUSTOMER SERVICE SYSTEM !CN -$98,185 -$2,418 w$29,789 -$6,818 w$7,344 -$48,0191 -$3,796 $0 $0;~-J~~TOOJo_.i~g_~~~~~~~'~1110000 I 3032260 ,DWHS -DATA WAREHOUSE l SO -$1,158 -$261 -$315 w$89 -$164 -$494 -$67 -$3 $0~~--±~~~~~~g~~\YST-_HRP.BEP~~~~~~~,~+__~~l.
!1110000 3032340 !FACILITYINSPECTION REPORTING SYSTEM 'SO -$1,76L -$39'-$479 -$136 -$249 -$752 -$102 ±$0!~.1l~__1__~}n~_~.~_==J~Q02GRIDNETPOWERCQ_ST~QQELI~.G-_m __,,____j SO -$8,91~_~~-~~423 ...._.._·1?3.7_..-$1,261 -$3,803_._..__."..:.t!?J.~'.~-"~~1110000 ==r~3032450._....~~_MlD OFFICEl¥PR9VEM~tiT_EROl~CT_...~~Q.-_"---.-$9,~~~-_~__:$2~?_~~_:$2,691 ~__:E~_~.1§Z_~~._~"--:~~____-$26 .-'~1
,1110000 i 3032480 _.OUTAGECALL HANDLING INTEGRATION i H=-$1,981i -$49 -$601 -$138 -$148 -$969 -$77 $0 ~~O I 3032510 _l..9~~NGSYSTEM --k~-$10,~_-$2,816 -$799 _~-$4,420 -$603 _-$28 $01
UJjQQQQ -----+-3032530.._~~_~_..~~__---L..f:QhE ATI.6.~t!MENT MGMTSY;?TEM~__.~__~~1 SO I -$1'~__'"..~_._.:?42 -$514 ..__~...:!.~__:.§.268 .__~2Z.~__.~.:'§'1.'!.Q~__.~~
i 1110000 i 3032590 _SUBSTATION/CIRCUIT HISTORYOF OPERATIONS i SO +=-$2,283,-$51 -$621 -$176 .-$323 -$974 -$1~-$6 $0;
:..1110000 +-lQ.;g~_~~_,_~SINGLEPERSON SCHEDUUN§~t..~.9-..._1M]1!-$191"-$2,346 -$665 -$1,2211 -$."1§"~1~.-$502 ~_.:~_?±_..._".__solr1110000._......l_3032640 ,-<TISCO SOFTWARE __.___SO I -$3,908'-$~?~.._..:~1,062 -$301 -$!?§}I ~-2I_~m ~_._:~11 -'$Q]!1110000 1 3032670 _..~C&T OFFICIAL RECORD INFO SYSTEM I SO I -$1,~86j -$35 -$431 -$122 -$224~w$6771 -$92 -$4 $0
LJ.1lQQ9..9..-_.__~~--~-.._1_lRANSML$ggN W.tJ_OLESALE BILLING SYSTEM J~----$1,581j -~?§__~~._..~:.~~08 -$125 -$244 -$6771 -$96 _..12.L.$0L1110000._I 3032710 .-._.~~-u_~_.._.--r-.!RO.~~L<lE RIVEB.tr::I?J3.QJ!:iI~~QIBLE~_..~.....~__~....L.~_-+-::ti~..__...._......._:~-~.--..---%tC--.~~---".--·l?L-~._....:lli ~__..----=l3'"-....$01 $0!1110000 i 3032730 ~~IMPROVEMENTS TO PLANT 9WNEDBYJAMES RIV 1 SG -$11,7831 -$188!-$3,037 -$933 -$1,819l -$5,045 :$716 -$451 $0
L 1110000 .j.__}Q327_~9~_._w~~~~,!SWIFT2IMPROVEMENT~.'_'_N...__~1 ~~-$3,609 -$57j,-$9301 -$286 -$5571 _....:l'L§±~3?1.9f-"~_:.§.11 .J.Q
L!J.~___L.-}.Ql?.zzQ.-..--_..-..-.....~..-l NORTH UMPQUA -SE1T..JJ~~!'::!I_6~REE~ENT .._.~._~__.~~--~-~Jr.<._._..~::l@<-----.-$4 ~~..-$8 -$22 ...~~Q~~j 1110000 1 3032780 1 BEAR RIVER-SETTLEMENTAGREEMENT 1 SG -$25 $01 -$6 -$2 -$4 -$11 -$21 $0 $0
j 1110000 ~~-_.._-I BEARRIVER-SETTLEMENTAGREEMENT +SG-U -$3-SO!-$1 $0 $0 -$1 ~SO $0
!1110000 _"~i 3032830 .u_~'-;~\/cPRO:-viSUA'Lc6MPUSETPROXEROXCUST,STM j SO -$2,179 ---~.....-$4~--=-~~"~=--.~~~~.-$929'~~_:lt?L_~-$6 $0,~1 3032860 j WEB SOFTWARE 1 SO -$1,535j -$341 -$417 -$118 -$217 -$655 -$89l -$4 $Oi
L1110000 13032900 j IDAHOTRANSMISSIONg.Y§.I9_~§3::~~.~_t;..QASS~~~_.~~~~3~~_-$2 ~O!~1110000 I 3032990.~__LP8D~~~P8~ME~MANAGEMENT(~E~~I SO 4~ii§r.~93 :~~__~~5~~1~83 __~__~~.~11 $~
i 1110000 i 3033090 1 STEAM PLANT INTANGIBLE ASSETS -rsG -$9,6041 -$153\-$2,475 -$7601 -$1,482 -$4,112 -$584 -$37 SO!
j 1110000 I 3033120 .1 RANGER EMS/SCADA SYSTEM ..j SG -$76 -$11 -$20 -$6!-$12 -$33 -$5 $0 SO!~~'~~~~~--$';~~I ~~~~
,1110000 I 3033170 !GTXVERSION 7 SOFTWARE l CN -$2,478 -$61 -$752 -$172 -$~-$1,212 -$96 $0 $0
1 1110000 ._.L 303318Q..._..~...~.JBFOV -HP 0p~!l,,:)ewSO~3'~e"==~=~=----'!SO -$2,154 ,,:$48 w$585f--.-......-~1:§£r-----:!~_m'-=$9~=-==Ji125 ~~---..:-!2=---=~o
!1110000 I 3033190 1 ITRON METER READING SOFTWARE CN -$2,453 -$60 -$744 -$170 -$184i w$1,200 -$95 $0 $0
I 1110000 ,3033300 i SECID-CUSTSECUREWEBLOGIN j CN -$931 -$23 -$283 -$65 -$?2.1--$455 -$36 $0 $0l~~~~~~~~~:I'~~~I 1110000 _._J_29..TD~.~~~_...._!DSMREPORTING&TRACKINGSOFTWARE +_~Q..._--!--.._:.$..?.~.!-$16 ._.~"":l?~~~17i -$43 -$2 $0.
I 1110000 I ~n~m..j D~T~BUnONIN~~G~~~,~~~~_~YP l-~-~------~---$~.~~.~5 __~__..._~~~~_~.~~.~!1110000 F380.!MISCELLANEOUS SMALL SOFTWARE PACKAGES !SG!-$3271 -$5 -$84 -$26 -$51 1 -$140'-$20 -$1 $0
j l1J.QQillL~~._....._+_~~~QQ.,__.~__...I MISC -MISCELLANEOUS.___________CN -$16j ._.$0 -$5 _-$1 -$11 -~.?._..__~J ~_$0 $0
[111OOOQ...._~~_..I 3034900 .._._._...-+__¥.l~.-MISCELL~NEQ.1L?..."..._"~_,~~~.__--~__L__....._._._._.~~--~----~Q~---~-.-§Qr--.-.--..--..$0 $0 _~_~__.~..-.-..--.---::11~---jQr____---1Q-j11110000j3034900iM1SC-MISCELLANEOUS oRT-m-.uuu.u..~-$61 $0 -$6 _$0 $0 $0 $0 $0 $01
~l1l9QQQ."_..~_...-_-J-]..Q..~~9..Q_.--.~.--.---..-.[MISC -MISCELLANEOU~~L..._....._._....__...~.......__._?JL.+__~-$112 -$2 -$?~f---"~~>..12._--..-.._...:.~l.~L.._.-$48]-~}$0 $0t__lli000Q..._~l...l.Q3490~._..._._.._..__.~MISC -MISCELLAN~Q~~~.~_.SG -$15,1.111__-:~?-41_"~~~-$3,8~§L.-$1,196 -$2,33~1._.-$6,4?1L.__-$91fiL__w$58 -..J.Qj
1of2
ROCKY MOUNTAINPOWER
Amortization Reserve (Actuals)
Balance as ofDecember 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
'~:J
j 11100QQ_~"~_"I 3035320 ~HYDRO PLANT INTANGIBLES t SG]-$532 -$8 -$137 -$42 -$8~_._-$228 __-$32j -$2 $0
~~~-~~=--$~~;i~-~~~
r 1110000 __I 39010~__1 LEASEHOLDIMPROVEMENTS-OFFICESTR"j_G~-L -$288 -$288 $Ol $0 sol ~~_~~~~~~JQ_~~10000 -~----l~!~-----------!LEASEHOLDIMPROVEMENTS-OFRCESTR .~_~__+_~3~74 ~81 ~~__~~_~_~~~~L_~~~$Q__~_~~~1110000 1 3901000 f LEASEHOLD IMPROVEMENTS-OFFICE STR l OR -$3,700 $0'-$3,700:$01 $01 $01 !QL $0 $0~=~=I~~i~~~-+~'-"'~'""-'-'-"~'~--~66~~'~~-1-"~J~~~~~~f~~~~~--~-~--:-i~1__~m~_·_·__:~J~~·61m_"-"-"-=$4,2~?~-----""~_..._....~~~==_·_-t~------~
UD.9Q~__~__.._~~01000~_~_~1.l.:EASEHOLD IMPROVEMENT~.-OFFICESJ~R j WYU l._."'m.:.~39 SO!~~.----!Qt-.-_.-$39"$0 $0 $0 .._._~__.__.~~
i 1110000Total l'!'-$489,7441 -$10,594 w$136,088 -$37,3581 -$66,449 -$211,363 -$26,774 -$1,117 $0
Grand Total I j !-$489,744.-$10,594 -$136,088 -$37,358 -$66,449 -$211,363 -$26,774 -$1,1171 $0
2of2
ROCKY MOUNTAIN
POWER
Deferred Income Tax Balance (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
~coU~~lCa1ij $OOregon $Of-~~-~~~~r~~~~
~~~~~I ~:m:-+~t~·~Y_----------t-~~----~------~::rn --~~~-~:~--~~~~-~----::~~;:g~~~-===±~~~~:;VE.VACATION&PT"-~~~~~~~~---l=--~~-~-=--~~
1901000 ~190115 ~_Agl1:!!Y~!3_~§_l?AMAGES ~~__J ~_+--SOl $0 $01 _.$01 _~_$0 ~__~._~~__$0 $01~:~}~~."~~";~~~~*---'~'~--i"-f~6L~~E~g:~Th~AMORT--~----f ~~--~:1 ~~:.-~-~~-:6~--------.-....~~...----.16 t~
_iE :iEi~~~=~:~:g~_STATE~-iI_~gd ~
1 1901000 I 190130 .j AD1T~M1SC.DE~REG.ASSET ;SO ,$01 $0 $0;..__$0,_~_..~SO!~$0 $0H~~~~:g~.:~~~~~l~---~~
i 1901000 ;190136 I ADIT-UTILITYASSET WRITEDOWN I SE ._~"$Oi $0 SO~.$0:SOt $Oj $Ol SO $01
l ~~~~66~+1~;:g~~~~~;;L ~~::*~~~~~~~I
'"1901000--190142 j MONSANTO CONTRACT 1 SE ~$0 so!$01 $01 $0 $01 $0 $0
l._1QQ.1.000 -~__.+190143 .._.__.L~_Q.~~.~I_~<;:g}iI~8..fT':§.:!A:!E __.~_.--+-:~S._~~.'$0 2Q.L.--~---..-~-----...--.-.JQL ~~.--.~1---~~-·~SO ~
1901000_~190148 +..!:PJI:....§Q~~?LIA~~~.......1 SO ~9_..!Q.L~~~...~__~...SOl so.SOl $0 ~
1901000 i 190152 ;ADIT-GLENROCK263A 1 SE $0 $0 SOl ..~Sol _$01 $Oi so $01~~~~R~~G~~~~CONTRA~.$0 ~~~+-;~I -=-~~'~-~~I
1901000 t 190170 1 EXCHGAIN/LOSS-TULANAFARMS j DGP $0 $Ol,$01 ~~SOl ~so soL..~~~~.~~=~_~=:==~t~~6~~;~~-==-==J-~~]}l~rJ;I~~6:STATEc-~-~-_-====tig--_m_..~-$Oi ~~~61-'-'~~.~,,~..~~L~-.~-*__.<_.m-"~im----~·_··--~-.._·~~~··_-._~~.._-~-~6J
I 1901000 !190174 i AD1T-SEYERAN9E il SO =F $01 $0 $01 .$0 $01 SO SO]SO $01
1901000 ----!-~"~~__...1:.-~.!.I:UTAtU:~ELO~~TION.ST)~--.-..-~-.----L SO~~:1 .__~9 ---~.--.~~--..._-..--._..!Qc--...--_.---~~---_..16t--~~~-~!Ql--~.~_~__$01~901000 i 190400..i PMI-VACAT10N/BONUS ADJ..\SE ~..,_.~$01 SO $01 $0 S01___SO _._..$01 SO!..~O
1901000 I 190401 1 PMI-RENTEXP (SAFE HA!3E9R LEASE)I SE SOl SO $01 $0 ..__~SOl ISO1 ~Ql $0'so
1901000 i 190402 !PMI-SEC.263A ADJ.\SE SOl $0 $0;SO S01 SO SOi $0 $0....1~9..!QQ9.__.J._l~Q~__."~fPMI-RECL1RUST~RN-INTEREST ...~-[-~._--'$01 *.Q~-~~$Of-~--==--=~=-=-··"'wr--~···-$O --_....--$or--...~~---S9
1901000 1 190404 I PMI-WYEXTRAC:TIONTAXES .i SE $0 SO $0'~~_~~SO,SOt $0 ~~01000.~~~.---t-190407 J_.£:~~~~~l9N/BON.~l~PJ-STAT~=t=sE $0 $0 ----~~-_._.......=i=-...~O .....-----1QI--.-.-..--~.....~--,-~2l-----$~--.....----.~
1901000 i 1904Q~_._.__.__...!PMI-RENTEXP (SAFE HARBOR LEASE)ST j SE $0 $0 SO,SO ~__-J2l_..__~_~~~.9L..-..-__~._.j9L..__~.....$0 SOl
1901000 1 190410 !PM!~RECL TRUST EARN~INTSTATE I SE $0 sol SO!Sal SO!~SO sol
1901000 _._~190~~_~._ll~~:f...9..f!3UEDFINALREC~~!'A__~---t__§~~_~._$0 $0 ~QL_---.-..-..~.-N-.-----~~-~~.~"".~----~.Q~._-...._---_iQ __~.~
1901000 j 190501 J~MC-ACCRUED FINALRECLAM.-STATE .SE $0 s~~Sal $Ol Sal $Oi so SOlj-----190·fooo··----i19~----~···1CMC=AMC5RT-:--oVER'BURDEN I SE $0 -$6,..........~----s0;~~_..SOl $01 SO!$Of $0 ~
·~~O 12~~~JD~ro~~O~-~G~~~~R~__.__.~~L..~~__~~~~.~~~
1901000 ---_.-1.287239 _......-·_·····T DTA 705.600 RL -OR 2012 GRCGiveback _--t.0n-~~f3..._._..S6,4§?__$0 $01 SOl .._~Q~.._~......~QL ~a 1Q__.~d¥1
1901000 ].28.7240 1 OTA 605.301 Environmental Uab~Reg 1 SO S8,075 $179 $2,1951 $622j $1,142[$3~¥5i $4701 $22 SO,
I ~~~~~.-.__.-j ~~~;~----.--~~±'_~_~~_~~~~~:-_C_~~=-_~O_DR_D_~~~~~~-._-_-_-_-_._-._-.±~_-=~.---:'~~$~:~~---·~~I -~-~E===_..~
1901000 I 287252 1 DTA705.263 Reg Ua -Saleof REC's-WA I OTHER $5,506 $0 SOl SO!~$01 SOl $0 $5,5061=~----.-L.~~.~L'----=~~~~:Ej-g+N·~~.:~~::~::~g:~~-=~===tg-~---=--=~~j~t~-_.~-~~"~.-~-~-'-~--~"'--~~-"~=-~~==~'~_._~Ji-----i§-'-"'~-'--1~
1901000 J 287257 _OTA 705.453 Reg Ua -10 PropertyInsRe 1 IOU $77 $0 $01 $0 SOf ~~m"$77j.SO $0._~Ql~~-__~~__J_:S?l~~__..__._._..+...DTJ\_Z:Q.?.:i?j..f3..~_~-=JJ.l£'!:2P~.l.~~_~_~.1_~__,..~_.$208,$0 sol $0 ~_~~+~~_~_..--.1Q,-~
1901000 ----1 287259 ___QI~.?.Q.~455 !:S.~l.~..:_~r..~<2perty Ins Re I WYP S236 $0 $oj SO S236!,J9",--_.tQJ SO SO
1-1901000 j 287267 DTA 415.704 RL-Tax Rev R~-UT ]UT $23 $0 $01 $0 sol S23 SO\so $0~190~287270 ~uationAI~forDTA----...---l.-?.Q--..-..-~_..-$3,043]-$67 -$827!._.......1~~_._._.__~$43~_:~__.~.~_-$177!-S8 $~i!--~01000 I 287271 .._....._.t OTA 705.336 RL -Sale of RECs -UT L.glHER._~~_..__.~9.~9.j $0 $01.~~_~~~.._.~Q __.._..$01 SO SOl ._..~O'---_~_j.~~
i 1901000 I 287274 _lorA 705.261 Reg Uab~SaleofRECs-OR j OTHER $230r-$0 Sal $0 $0'$0 $01 $0 ~230
19mOOO !2872~_~.~~MTC~~_~~_~ER ±...$~~$0 ~~_~__~~.$0 $~__~_~~
~~~.____~DTA105.149PMIMINESAFETYSEC179EELE j SE ..-$1811 -$3 -$44]_-$14 -$311 ~..,,_.__:~?Z .._.1111 .~$1 $0
1901000 1287285 j OTA610.148RegUabllity-OefNPCBalanc j OTHER =Sl,0841 so $01 $0 SOl $0,$QT $0,S1,084~
1901000 __1 287299 _.__..~.DTA 705.265~.l-iab-OR EnergyConservat ...-",-LQ~.-~-_+--$880!_$0 $880i.__.__._._.._._!Q_.__"J~$0 $0 ~
1901000 __..J~_?.§?29.?_..~+.OT~.:!9.:~f~LE!TF04-0~PRESTRIPPING 'SE _~$443i .--..E~.$109j ..~~_t~..__.~__.$76j __..s188 $$2 ~1Qj
1901000 I 287303 ~IA-PMI105171PP&E ,SE !-$1,592 -S25 ~-S121 -$~-$676 -$1 -S6 SO
1901000 ~287304 'OTA 610.146 OR REG ASSET/LIAS CONS I OR !$1071 $0 $1071 $0 sol $0 SO $0't 1901000 -·--~·--t28730-9--.-~--IDTA7o:5.'2600~nons-aie=-Hajsey __----'---l>--OTH~=t==_$13L-·----"$01--._$ot:===:=:~:~Q sol SO SO ---'ill!
1of4
ROCKY MOUNTAIN
POWER
Deferred Income Tax Balance (Actuals)
Balance as of December2012
Allocation Method -Factor2010 Protocol
(Allocated in Thousands)
~~l
1~000 ~~~Aoo~OOO~~funA~ru~~~____W -~---$~---~~0--j~~OO~~~9 ~~~~~;~~~~--+-~H~~····__m:==~:··_·~t·g~~:115~111005~~~~~~$i==~~~~~I ~~-__~__==:=1~~t._--~---~"~---;~;j .,--~-~~~-==-~:==--=:~~t===~~:]~~~_~-----,-1~.=-~~===:~Jj1901000I287340~m_~1 OTA220.100 SadDebtsAllowance~Cash S j SADDEST $4,216'_$1721 $1,8761 $565 $1941 $1,190 $220 $0 $0:b1~000 !~~~~~~~~&~~~A~~~__~~~~_~~~W ~
1~000 I~.i~~~~W~~~~~--~~-_~~__~__~__~__~7j ~_U ~_~
1901000 I 287344 +DTA 715.800 Redding Contract-Prepaid I SG $626j $101 $1611 $50 $97~$268 $38 $2 $Oj~1E~;i~~~--~$r~~1!,~~
1901000 __.-_i_~~z~.§!-_'-~'::::'~==-"i"OTA 715.300 OTljER E~~~9~~NTA.i::..!d8BILlT!,__~2Q....._.___$681 __...1.£u~u .i!i,_m.._..$5 __.._._~~._.__~~$4j $Q .-=~
~~~_l_~.i O~~~~5Uooam~J~~U~Po~Co~~THER___~_~~-~--~~------~9.~----~~---~~Sm $rn~_~~1901000 !287371_.~~~.IOTA 930.100 Oregon BETC Credits 1 OR $2A95t $u~~Q.5!$O_~__$0·~__SOl ~_~$0 _$O~I 1901000 ~TA910.5BOWa5achWOr1<erscompreserv~$1,405;~$108 ~--..~J;~..§L.-_._~-----_._¥_.._.SO!
1901000~_~_g~~~J.-0TA610.145,OR_C.Q~SOllDAT_lO_N .__OTHER $3,405,__$~_._~~$Q.1-$0 $01 ~_~_..J9+-______$0 $3,40§J
1901000 ~287393 1 DTA 425.110 TENANT LEASEALLOW -PSU CAL CN $11 $0 $31 $1 $1 1 S5'SO!$0 $01:~~~~~~$o-=-~~~d=i=-i-+---_·-·--:"-·~0
1901000 1287431 ~DTA 505.160 Cal PUC Fee 1 CA $9i ~u $9 $01 ~$O .~__~2L ~,,__,_.__~_!Q.L....l004__,,__._._c-'u4
1901000 .!287435 __=tfTA 105.154 SECTION 383 CApITAL LOSS CAR_~OTHER $37!$0-~---.a,$0 $Oi $0 SOl $0 ,
1901000 ~_-1-187437__,_"_'__w m DTA N.etO~g LossCarryf?rwrd-Sta~_..__.~_j~_~....~1&9~1 .__$22,193.......:_~..16,295 $11!~_-.~±&:?5 $~~~$224 __~~
.l2Q1Q~Q__._._.~_..l_?§~m_DTA 605,100 TroJan Decom Co~t-Regu!atory 1 TROJO --.!h~~j $30 $481j $148__.~_..~~~~.!-_.SS04 __$115j $7 ~~
r-1901000 ~287442 --~l DTA 610.135S81149Costs _1 OTHER $3721 $0 $01 SO ~~O $01 $0 __$37211901000~2§?±..~__.~__.+~I~Federal De!rimentofState f':JOL ........L§O -$28,702!_~_-$63?-$7,S01!__..__._-$2,2J3 -----=1.4,061+-_._._...:§~"-:s¥_-$1,6701 ~~~$79 ---~"~J
I 1901000__~~87453 _-l--_J?.1A 6J_0.14l.~.h_E!3GR~_.~_~_"J-QD:IE.!3..~$304J-.--.-__.~_QJ .~_~_$0 $01 $0 $~.~$0 $304~
1901000 '287473 l DTA 705.270 Reg Uab ~.____1 OTHER $1,0021 ~O~__-191 $0 SOl $0 $01 SO!S1,002~
I ~~~:~t~-I ~~~;~:;;~~~-=====---l=-_~~~g ~---ibt~·--~
1901000 j 287476 1 DTA 705.273 Reg Uab 1 OTHER S1,034 $0'_w $0·$0 $01 SOl $0\SO!$~}--~Q.1 00Q~__~..._J~_'!?L~"~~.~_~__~_~__~1..-.91A705.1.74 Reg!:!.~~~~.~_~__...__~_.~t_9-THER _.__~~~O _.._~$_0.L--.._._.jlO _.~.~__."_~SO _~__~__.-1.QL....-.__-.!?~~.900 J 287478 l_QI6 705.275 Reg Uab I OTHER ~$0)$01 SO _~_--!QL...J~O .__$Oi -~-~a-------j§~
1901000 j 287479 j OTA 105.221 SafHar J SG $38,0691 $606!$9,812 $3,013 $5,8761 $16,301 $2,314 $1471 ~
1901000 j 287482.__I .!2TA 205.025 PM!FuelCos!.h21~tmef!!.......~_.._._._..>....1_SE-$7501 ,,-~.•_-~.Jl..:!.4----_..!'!841 "S57 $1?81__•$319 ~__._$47j $3 ._SO!
19mOOO..I 2~4~_~_~~CCRE~~~'ll~.$5~7~~~g~~~~s~ol $7~a~ffi ~a~$~
1901009__~i 287499 !OTA-PM!OefTax_SE _$18,661 $2901 $4,5891 $1,418.$3,19~__$7,925 $1,180 ~$01
190100L__.-l.~~~~§§1.".__~"__~_._t!PTL9~QJ1.QAFIDGEREXTRA..f:!l.0NTAXES~l SE ~.,1.92t ~_~..........E§l1m_~~36_~i 11,318 _~~~~~9J
1901000 .~7706 ~~...QTI:'§'!~!_Q~ggAL.M!N~EVT.£_M_I __.1 SE -$1~__~$2 -$26j -$8 ~~--l!§.L _=~6 -=171 $0 __.Jl_Qj
1901000 ~287718 ~TL 610.111 PMl GainJLoss on Assets SE -$358._--=-$6 -$881 -$27 -$611 -_S152 -$23,~$1 $01~~-k~gg~C=~~--$;~'~---~~;--$;~~J-_==__4~---1ill
1901000 !287723 1 DTL205.411 PM!SEC.263A 1 SE $553"$9 $136l $42 $95]$235 $35.$2 SOl
.J2.Q1OOO__m._-J_..~~?.z~__u_...~~~..,~.llnL PMI PP&E "."......m._..m.....~~.---._~•...1l.~.J1H1==..._-:~.§.?0 u__...~.J~~~.__.-$2,590 .:~,..:j.:!~~?~+-...:.$2,155L -$124 ...__~$
1901000 i 287735 1.OTL~10,905 PM!COSTDEPLETION l SE -$2541 -$4 -S62L__~.:.~1~t-----~$431 -$10SI -$161 -$1 SOj
1901000 Total !j $165,086!$2,890 $39,1481 $10,698 $19,0311 $57,331 $7,9181 $393 $27,677!
1901090 !287374 DTA 100.105FAS 109 DeferredTax Liabili j WA $1,4371 $0 $Oi $1,437 $Ol $0 $0 $0 SOl-1901090Total----i---~-·---------..----.---------------+---------$1~-·-$O--...-----$01-~-~--$1,437 ·--~_·-~--$O+~---·-·-·$0 -,$01 ..-._,-$0 ----SOl
2811000 _i 286601 ACCUM DIT -PPLEMERGENCYFACILlT!ES DGP 1 SO $Ol _SO $0·_$0 _1QL $0 ~~1000 i 286602 ACCUM DIT~PPL EMERGENCY FACILlT!ES-STATE j DGP j $0 $0,$0 $O~~_$0 Sal $0 Sal0?J~QP.9-=-~=~~~-=-r..l?29.§Q_=====·--'--OTL105.12Ei~~_Q.~P!_E:s?~~~:!i!~I=_==_==~__l2Q__--$2·08,7221 -$3,3nL~=~I53:7981---..~$T6~520 -$32}151~~~"-~$89,375·-~-=$12,68gr-··__=$804 ---'$01
2811000 Total \j ~$208,722l -$3,3231 ~$53,7981 416,520 -$32,2151 -$89,375 -$12,6891 ~$804 $0'
I 28200qL_~,_,...J 28770<!~~_~__~_~I_DTL105.11;31165J?~sisOiff-!nta~L_,,_.__!SO -$1,24~+--~_..:128 .__..1.3401 __-_$96 __~~-S17~_~~-$73i~.__-$3 ,,_~
2820000 Total ~I -$1,2491 -$28!~$340i -$96 -$177"-$5331 -$731 ~$3 $01
2821000 ~287001 1 ADIT~DEVELOPMENT30%AMORT SE $0 $0 $Oi $0 SOl SOl $0 $0 $0,~~~.Q9.Q._.j........?87007 u_.._._~_·1 ACCUMDEFERf3EDINCTAX-~.Qf3.~__._j DITBAL__.__~$01 ._._._.._10 ~__._~_~..J9_'_,M___1Ql_.~~__.12 ..._..~
2of4
ROCKY MOUNTAIN
POWER
.f.",e-:v!~.~r(;:N G~PAr,-:-JFlCf":=RP
Deferred Income Tax Balance (Actuals)
Balance as ofDecember 2012
Allocation Method -Factor 2010 Protocol
(Allocated inThousands)
L2821000 ~~'.!287605 I DTL PP&E Powertax J DITBAL ~~TI,511,017!-$78,781 -$961,130!-S216,8831 -$488,113.~-S1,50S,416tl -$197,4961 -$9,845j SO!
!2821000 i 287608 J.DTL Safe Harbor Lease Cholla _SG .-S4,203l -$67 -S1,08~,t -S33U--$6491 -S1,800 -$2~-S16 SO;Eil-=-=-=+:=r~~~L-~
f.2821000..j 287771 1 DTL 11~.205 SRCtax depletio~.!.S~....~..~+$454~$7'S112l S34 S78J $19§t~..$29!$21 SO;
t--2B2100Q_....._-l_1.B7962__....__~~.-P..I!:..:£.!:~edAs.sets-StateModlficatlons ~~~_~~.._~m.$33,9961 $753!-~m~.~?4-S2,621 __~!"~~L~.~_~._~lJI?:~l __~..$93\.~~~--L.287961._._~_~FjXedAssets-StateM.2.9!L(.f.!~_.._..-.-...._m._.J._~9_,~_,1 -$11,899'.-$2641 .-$3,21~:L__.-$917 -$1,683 .-$5,076!-$69r -S3r'SO!~1000Total I 11 l 1 -$3,485,313l -$78,4431 -$957,5761 -$215,937 -$486,598 -$1,503,1631 -$196,8211 -$9,821!$13,3991
~~~OOO__~_..~~.~~rr~CO~TRACTSmEPOSITS .t-§~-----4--~--~"-~--$0 SO SO SO SOIl~~I ~g:~~~~~~;~~~~TgIFFS:STATE ~+:::_·~~~L ~~~6 ~~lc~~~l;-~fr~~--~·~·__··~..~-..l--~STATE ---H§---f~~~
j 2831000 1 287509 ~DIT REGULATORYASSET 186.2-FED ]SO .._~+-..i'__~.............::$..::..otl----·~·=--=--=--=.~~S~O:_~~~~-~-~-_~~~_:-c...:~;_--~-_-_-~~-~~~-~..~+;~~_--~-~~~.~--~~:.:;:.m~~_.__-~_._~_-_--7~~:_~~_~._-~_-~._~~~-7~=++~~-_-_~~-~~_~-..::..~~+f--_-_._~._--_-_-_-":;-::i~
~,~__,~«_,__f 287510_~.__~..._.....~QIT R~gQt..:A:TORYASSET 1?6;2-,STATE U~~~..>~.t.._~_~Sm-~.__-.J_O+--~...__"~..:-~~_~~._..~_._._~~'+----~,,~..~~---',-~--------..:...:.+--_..__._..-,0~+---.."-,-----~.+..------:--:1
j 2831000 !287511 _J_~_<?52~L~DlT-,CqALP!LE INVENTORY j SE ~JQi_.._~...-----~SO::+------::;..4---~~------..::::.4-~-_.~-~-~70t-~~---.__.-7-:+-_.~._.-:-~~__._--::-:+~.~~
i 2831000 ~287512 _,._1 ACCUMOIT-COALPILE INVENTORY -STATE ~~----._.-,l-----r $0 $0~~~~:~E __~~I :~~~~!I 2831000 ,~287520 ....1 ACCUMDIT-APSABANDONMENT-STATE ~_..L...§Q ~._!~__1 SO SO SOiL~_~~.I 2875~~~t~CU~DIT-WE~HE~~nON -~~-~~-~---t---~--$~_$0 $0
L2831000 i 287525 ~.:PREPAID :TAXES l GPS .1 .~_~._.$O]$0 SO
1 2831000 287527 --L__~D1T -}RUSTINC +EXP I SE .._.J SOl SO SO!$0
I 2831000 I 287531 !ADIT -ENVIRONMENTAL CLEANUP 1 SG i SOl $0 SO!SO $0~~I ~~----~1
t_.2831000 ....__..:....?§.7545 .~~ADIT -"POLLUTION CONTRQh_.~-~tiE---.-.i....~__~.lQ_~._.__....1QL.......$0 $0 .._..~
,2831000 '287549 :R&E -BSIP-SAP WRITE-OFF 1 SO 'i-$01 SO $O~$0 $0 SOlO:-~-=_=__t~~--------~-=--i=--=r-~~-~~--==-i~:~~~~!L~1000 1 287570 _---1 DTL4~5IQ~SA De!~~~J~~_~!£Y~._~..__,"..._m;_r;~~.-$13!...1':@_~Sal $0 $0 $0 .._.$O~I 2831000 ~571 1 DTL415702ReQ Asset-Lake SIde llg Dam l WYU _~~-$360~SO $01 $0 -$3601 $0 $0 SO.~L2831000 ._._.__~287573 __..._._.._.._~..+~PTL 415873DeferredExcess NPC*WA Hydro !~_.___._~~__...J~"$0 S39 $01 $0 $0 Ji-illF283100CL.-~?~_____DTL415822RgAstUT --r OTHEf3-~__._._...._-..~3,40~$0 $0 $oi $0 $0 -$3,,!~
l 283:!.QO_0 '287577~__I DTL415820ContraPensn Reg AssetMMT &OR _~~_S2,3101 $0 $2,,",$0 $Ci $0 $0 Salr~~ooo __.~~__~__4_DT~~22~A§~PM~ooMMTUT .~~_~_~~5~~__~__~~_~__:$537 ~~
,~~OOO_~~~V5~~_4~~~§~Coo~feMnR~A§~MMT&_~_.~~~oo ~$~____W ~$~~~287584 j DTL415~27 Reg Asset-FAS 158Post-R 1 OR !-$4401 SO -$4401 $0 $Oi $0 $0 SOlt~:;~~:~~~~.~~~:~~~~::~::::::::::~~~g --!~~~=---=-Jt .~~---~
l 2831000 ~287590 1 OTL415.840Reg Asset-DeferredOR Ind laTHER ---t -S37j SO!$O!$0 $01 $0 $O~$0 -$371--i--6wER..·....··+,..--~..:f11~~+--··-~--~-~..··=~-*=_=~-~~=~-=~-_·t-..~-~l ~-$13'~1
1 2831000 ~287596 !DTL415.892DeferredNet PowerCosts -I 1 OTHER,-$§..}70l $0 $Ol SO SOl $0.$Oi S~-$8,7701
~.2831.QQQ..._~...1 287597 ~..f,12.T.!:~2.?.03GoodnoeHills LiqUidationDa __I WYP__,"~,_,_I ._..-$1691 $0 ..$~-_..._-1Q._~1-.-.--~-,,-----.SO!._~~$O~~.~~_~~~~~~~w i ~~_~~~~~_~~~m .~~280~_~-l 287634 I DTL415.300Environmental Clean-upAccru ~SO ....._1 -$12,684j ~$281 -$3,447\-$978 -$1,7951 -S5,411 -$7381 -$351 $01>~.ll000 !287635 __,_..__m~+..J2..I~~.?·500ChollaPItTransactCosts-AP -l~?Q.~l>-_.._--1=-$1,9521 -$M~~_-$5051 -$155 ~$302!_~-$839 ..._~!~~SO!
~.~~1)..Q_00~_~..~m~L?8763~~.~.~.._..~_...._._.-LDTL415.510 WA Disallowed Colstrip 3-Wri =±-_'!!.A_.__J -$16QJ-$0 $01 ~160 $~+-$0 ,m~._~$0 $Ol
}.-2831000 !287640 !DTL~15.6.80Deferred IntervenerFunding ,OR .-+~__-_S~~.$0 -$222i $0 $0,$0 $01 $0 $Olj_~1000_.~~"_".~~_"~._.....!~!-42~OOIDAHODEFERRE:OREGULATORY~_~-4~_'_~_'~__'_''''''''~'$0 SOl SO _SO!$0 ..~__~:1?.QL $0 SOl~l1...Q.~.__..~_-..L1.~1'£®__~_..__.__..._.._._--,-l.J2:rL205.100_Coal Pile In~~Cl.!?.r:Y~9i~_~_~~~~_~._~.L_~~__....__::1~16l _-$8 -$127j -$39 ~._~-$88l ..__..~~._~_-$33l __~.!Qj
30f4
.:ROCKY MOUNTAIN
POWER
t~_D,VlSl0N 0:::"f'(;..(",:IF1(
Deferred Income Tax Balance (Actuals)
Balance as of December2012
Allocation Method -Factor2010 Protocol
(Allocated in Thousands)
~~~.....~
2831000 ~1__287661 OTL 425,360 Hermiston Swap~~_~SG -$1,537~~~_~_:~~-$396[-$~_-$2371 ~-$658 -~~L -$61 SOl
2831000__~~~....J~..~!-§i'l_..~_..DTL 210,100PrepaidTa~~:.Q!3..f!L~~_...J2£L ._.._:!~~~,..~~~~_-$3~~....~__m~~~.~~..~.~~~.....~~.__n_,~,~i.~~_m.~..~-~~4~.---.$0 ~~
2831000 287664 DTL210.120Pr~2Taxes:lEI...p~f__j UT ~_~~._.:.!~5!.~~$0 _~__~~__~$Oj -$845 $Ol._~.$0 __~_~
2831000 287665 DTL210.130PrepaidTaxes nlDPUC ..!IOU ~_-$1W $0 ~Ol ~_.__~...~~~.~__$O_~_¥$1021 $0 ~
2831000 j 287669 DTL210,180PRE MEM j SO -$1,6771 -$37 n$456+--$1291 -$2371 -$716 -$981 -$5 Sal~,J~~1ill~:~M~g ~
1 2831000 ....~_.....j_Z!E.?Q~...._~...+..DTL210.200PREPAIDPROPERTYTAXES !GPS !.-$!-L~~~_~164 ...-$2,0081 ..__~-$.~_~"_~_11P45l -$3,152 __~_~,:!~_~__"~~
2831000 1 287720 1 DTL610.100 PMI DEVTCOST AMORT 1 SE I $01 $0 $01 $0 $0 $0 $Ol $0 $01t===+-;:7,~~g~~~~lEA~~~i ~~~g==-~g!
2831000 ~~-i 287750 1 DTL425.310HydroRehcenslng Obligation 1 OTHER I -$9,247j $0 $O~_-.Ji~_$01 $0,$Oj $0 -$9,247!
2831000__~~",-l~2~1!51 I OTL605.710ReverseAccrued ~~lRedam _~__~_~.._l.....§E I __..__...~.~.~_.__.~.__~_~O -_~.lQL_~,__,"_l~.!9.l-..~._._.~....-.!9+---..._~__-_~$0\~_~DTL415.896WA-ChehalisPlantRev~1WA ~$01 -$3,416.$O!~~__!9L $01 $Oi
2831000 -~~--L.--~~---i DTL120.205TRAPPER MINE-EQUITY EARNINGS .OTHER -$1,678[$0 $O!sol SO!SO!SOl $Oi -S1,6781
_..1831~__.__J....J.§7772 .+..QI~505-.&9Q}tate Taxl?edon ~dT~_,,__~--LQTHER ~-m__"..:!:!'~-'-"'-~~-.~~---~-r-~__-~._m~---&~__.-~~-~.L",---_$0 __~~m---=!:!2~~83102_0__._~1__~§7779 I DTL4~~:~~~C~'<::~J!._~_~~._~.".._~"J SG -$8721 -Sim -$225l ~__-$691~_-$135l __-$373!-$53!-$3 ~_~
'2831000 _1 287781 DTL415_870De1CA _I OTHER -$1,0211 $0 .$01 -=I $01 _$01 $01 SO -$1,0211~~g~:;;:~~~~~-_~gl====l ~;g;~~'~'
1 2831000 .__.............:_~~7861 OTL415.857 R~Asset-!D-Def Overburden OTHER __-$641 SO SOl Sal SO!$01 __,~_$0.L__$0 -$64t-~~--==-g~:;;~~~~~~~g ~$1~--=;g:r'2831000 i 287868 DTL415.858R Asset*WY-DefOverburden 1 WYP -$177 $0 $0'$0 -$177 $0 SOl $0 SOl
2831000 _.__.l_.~787!"_._..DTL415,866Reg~~E:~~2:~~.OTHER!-$1,044!~~~~9 ~__$O $0 .~~__.__SO __-$1,0441~~31000__"_~~?§72 DTL72Q~l~T~..~Qi.5?Q£~i3~~~l!!::.~__"__~THER I ~~9 .._~.._..~....~~S!$0 $0 __jQf=_~~_~
2831000 _.~287873 DTL720.842RA Tax Adj onPR Benefit~ID !OTHER -$156 $0 $03 $0 $0 ..$Oj SO!-$156!
2831000 __,,._,~.L_~??874__I DTL720.843RA Tax Ad~l:f3..Benefl~~~__---!--Q:IHER ~+=._..~_..:1:l..&~zL.._~.$ol ~~.$0 ~._.__..~~.$0 _~__~__~_.~__~-$1,697~
28310QQ ~_L_~.?~!E§,..L DTL720.844RA Tax Adj onPR Benefit-UT -~-J-QmH-.~----::..~.1.&:!;31.~SO $01 __$0 __.~9l__.-..-...jO SOl $~~~I 2831000 1.287877 DTL720.846RA Tax Ad'onPR_Benefit-WY laTHER -$4241 $0 $Oi $0 $01 __$0 $O!~~-$424.fJ~:~~~~=~-=:i:3~;{~t..~====~l~~::~~~f~r~:~~~~IMcost.Nclli""ihton l~~HER ~~~~~=--$~
2831000 1 287881 DTL415.705RA #Tax ~evRegAdj-WY 1 WYU ;~$27i $0 $0;$0 -$27j 1m:SO!$0.$01_~~~~~~~~L~~~~fu~~~~OO IO~ffi t-~--~--_£.O~~--~
h-2831000 i 287884 DTL415.867.R~gAsset::CA:?S~9.:.£~~.9:~-J-QTHER _$134!_.~.Q ~~$01 $01 _$0 ~I2831000 :287887 DTL415_881 Del01Excess RECs UT j OTHER _'_$1,0451 SO SO,SOj $01 $0 _$01 SO $1,045_1.~}1000---_._--,.f....,287~.._~...DTL415.883DefofEXces~RE(~sWY ,~OTHER .-S534-2.Q~-$OJ ~~_$Oj_~~~..~._-...-.-$0;~_$O :S537,L~~------,~DTL~~~ONa~h~nU~aC~1 SG~~~~~~.~l _~.~j 2831000 l 287894 DTL415.9120R-ContraR~Naughton#3 j OR $776l __$0 $776 $0;~$01 $01 SO!"$0 SOl~~?831oo0 .D_87895 DTL415.913WA~Contra~Nau.9lJton#3 .._._--!-~....__"g~~l ,$0 __~__..__."_~....~2i...-$0 ~~_..~~
3 283~_--l287~L__DTL415,875DefNetPowerCost-UT ..------'l_0J.!jE.B...~.._....._.....__::~.~~_~....__...$0···$0[""····~~_'".._~L $0 $0·$0 -$9,3_~~~1000 i 287897 OTL425.400RA~UT Klamath Relicensinq TOTHER -$13,1731 $0 sol $01 SOl $0 $0'$0 -$13,173!~~~-i_..1§7942 .__..._,-pTL430.112Reg Asset -Other..=-!'alance '-----"---l--2I.~ER_..__..._,.._.-=-$2,~_._.!9~1QL~_~~_$ot-~.=---...-.-.-~$0 $0 .m_--=~2,1~
11_1.!D..10OQ..__.-l._.~ZQ42.._"",,~,,_~__DTL430.113RegAsset-DefNPCBalance OTHE~__."_..__-$1}.Q§~j ..._$0 ".1QL~__~~~~~_,,_>,__._....._~9 $0 .1~
2831000 i 287944 DTL-REG,ASSETFEDERAL !NT EXP 1 UT SOl $0 SO!$0'$0,$0 $0 SOl
k 2831000 __~.~)?87947 DTL415.501 CholiaPlantTran~actl2..~Cos ..__...J_~Q~~,"~_~__,._~.__.1Q _.__..m_a..~9 Sol $0 $$0 ~
1_2831000 ~~794?_-_-~..DTL415502ChollaPlantTransaC;Y2!lf~__----l.....9£i...__~_~$0 $94!$0 SO!$0 $0 $O~r 2831000 j 287949 DTL415.503 ChoUa PJantTransaction Cos l WA ~~$0 $01 $169 $Ol..$0 SOl $0 $01l2831000.j 28796!.._..~~IL LT Prepaid J~~W57 P~~~o~g.Q~:!t!:ibut __...__.~"_.!OTHER ~--m...:$2,2521 __~1Q~.-~..!QL-...m~..~•__m 1Q1.__.__$0 $O~-~---~__.....-B£.~1_~~Q.QQ.._..._"___l,.._?879~~._DTL415.914RA_UTNa~h~onU3Cost +_U_T_~+.~.._.,,::1h'L~$0 $01 ===1=0 SOl ........21.~1.¥c-----~....Jm.-$0 .._..~
2831000 1 287969 DTL415.915 RAWYNaughtonU3Cost 1 WYP -$422!$0 $O!$0 -$4221 $0 $O!$0 $OiL2831000---~..L.287971 ~DTL415.868 RAUT SolarIncentiye PC9~~--l-OTHER _+..__$329!~.~__.._~,m_.......1QL__>__!9 .___SO!_.._~.~Qc--.-----SO!.!Q~.$329:
L1§31000 '287990 OTL-PM!Def~ax _!SE !_.._.~.~.~M~..!L_._-$290 -$4,589\-$1,4181 -$3,1911 -$7,925 -$1,180l -$68 ...._~Q}
2831000 Total 1 -$142,384l ·$530 -$10,687j -$6,749 -$8,924l -$24,313 -$3,2671 -$155 ~$87,759;
Grand Total 1 -$3,671,146i -$79,434 -$983,252i -$227,167 ·$508,8821 -$1,560,053 -$204,931j -$10,390 446,683l
4of4
ROCKY MOUNTAIN
POWER
A DIVISION OFPACIFlCORP
Investment Tax Credit Balance (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oraaon Wash Wyoming Utah Idaho FERC IOther
2551000 285602 ACCUM DEF ITC -PPL -1983 ITC84 $0 $0 $0 $0'$0 $0 $0 $01 $0'
I 2551000 285603 ACCUM DEF ITC -PPL -1984 ITC85 --$349 -$19 -$237 -$47 -$41 $0 $0 $01 _!9J
2551000 -285604 ACCUM DEF ITC -PPL -1985 ITC8S -$659 -$36 -$446 -$88 -$76 $0 $0 $01 $0
2551000 285605 ACCUM DEF ITC -PPL -1986 ITC86 -$740 -$35 -$478 -$97 -$115 $0 $0 $01 $0
0-2551000 $0
~«-"~,>--
285606 ACCUM DEF ITC -PPL -1987 1 ITC88 -$133 -$6 -$82 -$20 -$22 $0 $01 $0
2551000 '285607 ACCUM DEF ITC -PPL -1988 ITC89 -$310 -$15 -$175 -$47 -$64 $0 $0 $Oi $0.
2551000 I 285608 JIM BRIDGER RETROFIT ITC -PPL fTC90 ~~~-$230 -$3 -$37--$9 -$40 -$108 -$32 SO!$0
2551000 Total -$2,421 -$114 -$1,453 -$308 -$358 -$108 -$32 $01 $0
Grand Total -$2,421 -$114 -$1,453 -$308 -$358 -$108 -$32 $01 $0
1 of 1
ROCKY MOUNTAIN
POWER
A DiViSION 0;::PACIl'iCORP
Customer Advances (Actuals)
Balance as of December 2012
Allocation Method -Factor 2010 Protocol
(Allocated in Thousands)
~imarl:-~cco~~JseCO_~AccOu~L_·._.~=~~~~--,..jt.~jJotaJ Calif Oreaon Wash Wvomina Utah !Idaho FERC .IOther 1
,-,2520000 I 0 CUSTOMERADVAN~§,~fOR CON~!~~CTION I eN 1__~$0 $01 $01 _~_,$01 $01 $0 SO!$0
2520000 !_0 CUSTOMER ADVANCES FOR CONSTRUCTION ,~-t ~$0 $01 $c)l'$0 $0 $01 $0 $01 $0
2520000 _.._,-l--~~---_._-Paym~~,t3,ec~!.~~.~lL~~,~Eleted Pr91~t_s ",__~"_Q+-9B_L:g~~__~QJ_-=-$2,4~~$0 ~~,--jgt-,,,--~,-~-,-"~-----~~
2520000 -l 210550 Payments Received Uncompleted Projects ~$4,734 -$751 -$1,220 -$375 -$7~-$2,0271 ~$288 -$181 $0'
2520000 -L210550 Payments Received Uncqmpleted Projects __UT I -$1,772 _~$0 $01 $.9 -$1,772!$0 $01 $0
2~20000__~~_-l 210550 .Payme:nts Receiv~~~~!.!I.E!.eted_!:r.9J!3cts .WA!__,~__.SO!$0 -$80!$g~__._$01 __$0 $0 $0
2520000 .I 210550 Payments Received ~.0c0r:!:!pJ~ted Projects Wyp1 -$73 ~$0 $01 -$73 $01 $0 $01 $0
2520000 I 210550 Payments Received Uncompleted Projects WYU i -$238 SO!$0 $01 -$238,$O~$0 $01 $0
_-1520000 "_'._~m I 210553 -r:ra~smission ~!!l_~!:rrs Received -C~E!~~_,,",_~_"",__,--§§,--L.-$1,2461 -$20!-$321 _".-$991 -$192 -$534!-$76c-'<_~_-$51 $0~,2520000 I 285460 Transn:!..!!2!ercon Dees~~its -w/3rd Party SG 1 -$8,9521 -$1431 -$2,307 ~-$1,382 -$3,833i -$544 -$34!$0
2520000 Total I i -$19,5531 -$238!-$6,306 ·$1,2621 -$2,616 -$8,166!-$908 -$57~$0
~?21000 .I 0 CUSTOMER ADVANCES FOR CONSTRUCTION -UPL CN i $0 $Oi $0 $O~$0 SO!$0 $01 $0
f 2521000 Total I !$0 $Oi $0 $0 $0 SO!$0 SO!$0
I ..1..521100 -~--LJL-CUSTOMER ~!2..~ANCES FOR CONST-REFUNDABLE-P --~~-J $0 $01 $0 $01 $0 $O!$0 SOl '"$0
2521100 Total !j $0 W $0 $O!$0 $Oi $0 $0'$0
-1.~23990 ~.~o CUSTOME!3_~Y:?OTENT REFUND -CSS m_,"eN i $0 $0'$0 SO!$0 $Oi $0 _$Oi $0
2523990 Total 1 i $0 $0 $0 $0 $0 $0I $0 $0I $0
Grand Total I I -$19,553 -$238 -$6,306 -$1,262 -$2,616 -$8,166\-$908 -$571 $0
10f1