201404302013Earnings Report.pdf

ROCKY MOUNTAIN
POWER
A DIVISION OF PACIFICORP
April30,2014
VA OVERNIGHT DELIVERY
{r al iii ii: t)6
201 South Main, Suite 2300
Salt Lake City, Utah 84111
Idaho Public Utilities Commission
472West Washington
Boise,lD 83702-5983
Attention: Jean D. Jewell
Commission Secretary
RE: PAC-E-02-03
Rocky Mountain Power Annual Earnings Report
Pursuant to the Stipulation and Agreement between the parties, approved and included in the
Commission's Order in Case No. PAC-E-02-03, Rocky Mountain Power agreed to file an annual
eamings report with the Commission.
Transmitted herewith, please frnd2 copies of Rocky Mountain Power's results of operations for
the Idatro jurisdiction for the twelve months ended December 31,20t3. 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
[phone].
Sincerely,
Zl)*fLLrul'^lK\-,feffrey K. Larsen
Vice President, Regulation and Govemment Affairs
Rocky Mountain Power
Enclosure
}J!
\r-i
o
ROCKY MOUNTAIN
POWER
A DIVISION OF PACIFICORP
Idaho Jurisdiction
RESULTS OF OPERATIONS
For Period Ended
December 31,2013
Paoe 1.0
ROCKY MOUNTAIN POWER
Strte ot ldaho
Actual, Adiu.tod & Nomali&d Ro.uit! of Oper.tions - 20'10 Protocol
Rggult! of Operruon! O6Gmbor 2013
I Ope,rting Revenuosi
2 Gonorrl Buslner3 RovBnues
3 lntcrdepartnontal
4 Spocir, Srles
(r)
Unadiu.ted
Ro.ult!
291,5r5,019
19./468.755
(2|
Type I
Adju.tmonts
(28.635,025)
(3)
Total Adiurtod
Actual Rasults
262,479,904
r9.468.755
(5)
Total Annualized
Actual Result
262,892,119
r9.468.755
{6)
Type 3
Adiuttments
2,065,905
'l l,l/10,549
t7)fobl Nomrliled
Ro.ult3
281,968,025
30.609,305
{1}
TYPo 2
Adiurtnort!
12,1_24
5 Other Operating Revenues '10,57/r,269 (1,536,3871 9,037,882 91,743 9,'129,625 484,776 9,61t,4016 Total Operating Revenuo. 32r,558,0'13 (30,17r,4121 291.386.631 103,867 29'1,490,499 f3.691,231 aiL,i,i,rat
7
71,432,075
2,5lg,ilag
83.249,'t43
12,341,795'fi,009,503
4,997,432
il,661,967
386,027
(1,3.11)
(3,019,250)
(88,000)
(94t
t960)
(3,77r,5E5)
71,818,102
2,515,1it8
66,230,184
12,253,191
1'l,009,,fi 0
4,996,472
890,382
26,24e
3,890
9,806
,r,303
20,721
9,607
1,5-11
71 ,8,1.1,3,19
2,519,038
66,2,r0,080
t2,258,097
fi,030,.t 33
5.006,079
891,926
4.363.036
8,466
4,380,569
670,957
34,70r(i62,205)
3,1-87
76.207,3E4
2.627,503
70,620,0,t9
12,929,054
1r,054,834
4,603,87,t
E96,,(14
8 Operatino ExpsnlosiI Stesm P,oduction
'10 Nuclear Productionll llydro Production
12 Other Powsr Supply
13 T.ansmbaion
14 Diliributlon
'15 Customor Accounting
16 Cualmer Scruice
'17 S.lea't8 Admlnlstr.tlve & Gsneral
IXt9 Tol.lO&MErpemos
xx
20 Oeprscirtion2l Amorti2ition
22 Taxe! Other Than lncome
23 lncofte Taxes . Federal
24 lncome Ttre5 - State
25 lncome Tlrer - Def Net
26 lnveatmont Tex Credit Adi.
27 Misc R.vcnqe & Exp.nso
1E6,065,07,4
33,658,982
2,749,t95
E,173,201
10,375,81 7
1,998,5.45
10,634,701
(213,558)
(8,550,085)
Ir07,rE6)
223,470
(8,111,t48)
(r,102,170)
449.2-16
179,614,990
33,651,796
2,972,661
8,173,201
2,265,668
896,374
't0,963,916
{213,s58)
96,307
377,314I
1,311
t7E
fl43,1981
179,611,296
33,923,1t0
2,872,874
8,173,20t
2,266,980
895,55?
10,8,10,719
(213,558)
9,048,026
6,06/r,400
t3,018
467,135
(7,426,862)
(985,i129)
7,100,081
.377,97 tl
180,659,322
39,993,511
2,9E5,692
8,630,335
15,169,8E2)
(8E,8761
17,910,800
{59r.529t
xx
28
29
30
31
ToEl Opc6ting Erpoosea:
Oporating Rev For Return:
263,345,903
6a.212.140
{15.217.958}238.t27.girs 238,,r69,867 13,366,602
3?1,729
251,826,369
53.355.36r
32 Rsto B8s:
33 Eloct.ic Pl.nt ln SeruicG
34 Plsnt H€ld for Futuro Uo6
35 Misc Oetorgd Deblts
36 Eloc Plant Aqq Adi
37 Nuclear Fuel
38 Proprymof,t!
39 Fuel Stock
40 Mrtorial & Supplieg4t Worklns CaDital
42 Woathsriation Lo.na
43 Mlgc Rale Basexlil4 Totrl Electric Plant:,t5
46 Rato Baro Ooductions:
47 Accum Prov For Dgp,ac
48 /dccum Prov For Amod
49 Accum Def lncome Tar
50 Unamortized ITC
51 Cu3toher Adv For Const
62 Curtomer Service Ooposits
53 Mitc Rats Bas6 Oeductlon3
1,446,368,156
2,665,375
5,755,025
2,648,254
2,452,646
14,9E0,,(37
12,919,433
2,877,798
2,323,1E1
13,689,872
(2,665,37s)
0
.
1208,18r)
r.450,05E,028
5,r55,025
2,548,264
2,452.646
t'r,980,,i37
12,9r9,433
2,669,617
2,t23,'t-A1
r,480,05E,028
5.755.025
2.$4,264
2,452,616
14,980,i|37
't2,9'is,433
2,670,900
2,323,1E4
63,257,264
17,O16,717
(299,9.13)
11,592,9t7)
,,in
1,523,315,292
22,770,771
2,243,311
2,452,615
r3,387,620,12,919,433
2,672,056
232r,1U
,t,292
1,492,E90,306
(465,83r,6261
t28,838.231)
e1e,232,3571
(r05,587)
(r,430,776)
(6.046,8021
r0,8r6,316
28,9' 0
(658,9641
(368,3831
165,042
1,503,706,622
(465,802,7161
(29.497,195t
(2r6,590,751)
(r05,5871
(1,28,4,734)
l6-046.802r
1,292
143,'ttE
1,503,707,9r,a
(,065,802.716)
(29,497,1951
(2,l6,,1,17,553)
1r05,587)
11,261,734].
16 046 AO2l
7E,3E1,298
(8,5i42,392)
(9,E69'
(6,992,023)
1,6E2,089,212
1472,3,{s.l08l
(29,507,06.41
1223,439,5771
(t05,587)
(r,264,734)
la oa6 enrt
54
55
56
57
68
Tot l Rato Ba6e Deductions
Total Rrto B.se:
(718,,[66,389)(822,396)(7't9,307,785)143,,t98 (719,'t5{,587}(13,544.286)1732.708.E72)
69 Roturn on Rate Baso
xx
60 Roturn on Equitt,
6t
62 TAX CALCULATION:
63 OporatjDg Rovsnug
54 Olher Deducuong
55 lnlerest (AFUOC)
66 lntorost
67 Schedule "M" Addiuons
68 Schedule "M" Deductions
69 lncome Bgrore Tar
70
7l Statolncom€Taxes
72 Tarablo lncome
74 Federgl lncome Tax€s + Olher
8.808%
11.9770/6
90,908,645
(3,376,097)
20.369.627
6.750./0
.3.8i1966 8.127o/c .0.058./0
123,717,6571 57,t9r,08E (369,753)
- (3,376,097)(63r,997) ,9,737,630 3,636
8.759./.
8.0600/. .0.911%
(3,376,097)
19,741,266
6.282./6
7.15Ao/
(3,376,097)
21.372.743
66,821,325 (1,365,452) 65,465,873
1,631,47746.599.874 (104,661)45,494,913 377,321 45,872,2t6 5,005,546 il,a?t,t8.275,,493,E83 1,086,658 76,580.5a1 - 76,580,5i4{ 24,714,094 101,294,6384/t,020,806 (24,276,880) 19,743,925 3,92s 19,7.7,851 l21,7c',4t7l (1,992,626)
r.998,545 (1,102,170) 896,37it 178 896,552 (985,429) (88,876t42.022.262 123.17
10.376.8't7 (8,rfi,1,08)2,265,668 1,3r1 2,266.980 (7.426.862t (5.169.082t
(1) Type I .djqstmont3 involve normali.atlon for out ot poriod hlstodcal and unulual item! that occur during tho test period,
(2) Type 2 .disstmenta annualizo ch.neG th.t occurred durlng the test perlod.
(3) Type 3 adiusbrent a.e known and measur.ble ltoms ihat will @cur in a future poriod.
IDAHO SUMMARY OF ADJUSTMENTS TOTAL
Nel Power Cost
Revenue Adjustments O&M Adjustments Adiustmeni$ Depreciation &
Total Adjustments (Tab 3) Oab 4) (Tab 5) Amortization (Tab 6)
Page 1.1
Tax Ad,ustments Misc Rate Bas
Oab 7) Adjustmenls (Tab 8)
(26 556,9 )
11.1(0.549
(26,556,994)
11,140 549
1
376 3
4,775,309
8.015
1,371,2ffi
587,259
55,330
{393,558)
(3.766.5s3)
1,048 398
17.911
2.561,553
17.5S6
73,003
(385.323)
(3,765,288)
3,776,5e7
(2,157.869)
661.332
(49.66)
(10,631)
(8,439)
(3.669)
r17.673)
{8.234)
(1 285)
,"
975,961
2M 998
2.594.241
6,334 528
235,497
457.135
(15 536.6S9)
Q,047.421)
7.406,098
1377,971)
(88 0O0)
(e.232.;Bo)
(1,254,581 )
243 315
(662,7s21
(1s4.;02)
(21.021 )
387 071
2,280.061
6.071)
3.031.604
41 1,945
(r16,754)
6,576 867
I 878
(414.055)
(56.263)
(1,985,108)
204,998
157,135
(731,221 )
(75,602)
{377.9711
976,695
t237 268)
226.619
(8,035,546)
(1.091,897)
8 760,820
1 Ope.alng Rev€nues:
2 Genoral Business Revenues
3 lnlerdepadmentel
4 Speaal Sales
5 Other Operating Revenres
6 Total OpeEliig Revenues
7
8 Operatng Exrenses'
I Steam Produdion
10 Nucleer Prducrbn
11 Hydro Prdudion
12 Olher PMr Supply
13 Transmission
14 Diskiburion
15 Customer A@untrng
16 Cusloms SeNce 8 lnlo
17 Sales
18 Admanstatrve E General
10 Tolal OEM Expenses
20 Deprecialion
21 Monizalon
22 Taxes Olher Than lncome
23 ln@me Taxes F€deral
24 State
25 Oeferd lncore Tiles
26 ,nvBtmenl Tax Credit Adj.
2? Misc Rev6nu€ & Expsn6e
28 Tolat Opereting Exp.ns6s:
29
30 OFralinq Rev For Relurn:
32 Rat6 Base:
33 Electrrc Planl ln Setoi@
34 Plant Held tor Futur€ Us
35 Misc Deferied Debits
36 Elec Plant Aq Adj
37 Nu*ar Fuel
38 Prepaymenta
39 ;uel Sl@k
40 Malerial E Supplies
41 Working Capital
42 Weathenlation L@ns
43 Misc Rate Base
{ Tola Ersrrc Plant
45
46 DeduclDnsi
47 A@um P.ov For D€prs
48 Accum Prcv ForAmod
49 Accum Oe{ lncome Tax
50 lJnamodrzed ITC
51 CustomerAdv ForCon3l
52 Cuslme. SeruEe Dercsits
53 Misellaneous Deduclions
76.947,136
(2,665 375)
17,A15.741
(299.943)
(1.592.917)
(20s.743)
(16,431)
76.S47,1 36
(2.665,375)
17.032.177
(299,943)
{1,592,917)
(205.743)
(6.513,483)
(668,833)
17,207.209)
1ffi.82
(1 19,65S)11,502 e35)
16.274,976)
(9.869)
1 985,108 1,251,903
(238.507)
{658.964}
(8,821,626)
166.U2
54
55
56
58
Total Ddudrons
Tolal Rrte Base
60 Esiimated ROE impet
61
62
63
64 TH CALCUUTION
66 OFraling Revenue
67 Olher Deductions
68 lnte.esr (AFUDC)
69 lnterest
70 Schedute "M" Additions
72 Schedule "M" Oduclions
73 ln@e Belore Tax
76 State lncome Taxes
77 Tareble lncome
78
79 Federal lncome Taxes
4 AlAv"
125.452,7721
I 003,1 16
6 274.204
(26 e92,821)
(113.*)
564.547
69.S2
I 473 672 (6,469,991)
5.265.1 50
34 435
{662 133)
1.003.1 16
(966 046)
1 057.;m
24.141 aU
145.97 8,432t
12,087.421J
(43.8S1.012)
(27,633,9s1)
(1.254 581)
{26.379 370i
({83,026)
121.o21)
(e2.006)
LO73 672
411.tus
I A61 727
11,239,277)
(56,263)
11,183,013)
(1.ffi5,249)
(7s,602)
(1,589.647)
124.050,599)
(1,091,897)
122,958 702\
232 1
Rocky Mountain Power
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
OTHER INFORMATION
The capital structure is calculated using the five quarter average from 1213112012 lo 1213112013.
Page 2.1
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF MTE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 OR ,I2 CP:
DEMAND %
ENERGY %
IDAHO
DECEMBER 2013
JAM December 20'13 Results lD
Revenue Reguiremenl Department
4t25t2014
2:38:44 PM
Year-End
2010 PROTOCOT
Separate Jurisdiction
12 Coincident Peaks
75% Demand
25o/o Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDEMUSTATE COMBINED RATE
TAx RATE
35.00%
4.54o/o
1.616
37.951%
CAPITAL STRUCTURE INFORMATION
CAPITAL
STRUCTURE
47.35o/o
0.22o/o
52.44o/o
lbooo%
EMBEDDED
cosT
WEIGHTED
COST
2.516o/o
0.0120/o
5.191olo
-7]'ffi-
DEBT
PREFERRED
COMMON
5.31o/o
5.47o/o
9.90%
20r0 PRoTocoL
Year-End
RESULTS OF OPERATIONS SUMMARY
Page 2.2
IDAHOIDAHO ADJUSTMENTS ADJ TOTALI Description of Account summary:Ref TOTAL
UNADJUSTED RESULTS
OTHER
1 Operating Revenues2 General Business Revenues3 lnterdepartmental4 Special Sales5 Other Operating Revenues6 Total Operating Revenues
78 Operating Expenses:I Steam Productron10 Nuclear Production11 Hydro Production12 Other Power Supply13 Transmission14 Distribution15 CustomerAccounting16 Customer Service & lnfor'17 Sales18 Administrative & General
't9
20 Totalo&MExpenses
2122 Depreciation23 Amortization
24 Taxes OtherThan lncome25 lncome Taxes - Federal26 lncome Taxes - State27 lncome Taxes - Def Net28 lnvestment Tax Credit Adi.29 Misc Revenue & Expense
3031 Total Operating Expenses
32
G ::::::--'uef'rRe'[urn36 Electric Plant in Service37 Plant Held for Future Use38 Misc Defened Debits39 Elec Plant Acq Adj40 Nuclear Fuel41 Prepayments42 Fuel Stock43 Material & Supplies44 Working Capital45 Weatherization Loans46 Miscellaneous Rate Base
4748 Total Electric Plant
4950 Rate Base Deductions:51 Accum Prov For Depr52 Accum Prov ForAmort53 Accum Def lncome Taxes54 Unamortized ITC55 CustomerAdv for Const56 Customer Servlce Deposits57 Misc, Rate Base Deductions
5859 Total Rate Base Deductions
6061 Total Rate Base
6263 Return on Rate Base
6465 Return on Equity66 Net Power Costs
6768 Revenue Requirement lmpact
(Jt
Rate Base Decrease
2.3 4,644,073j32 4,3s2,558,114 291,515,019 (26,556,994) 264,958,02s2.3000002.3 325,520,827 306,052,072 19,468,755 11,140,549 30,609,3052.4 183,500,845 172,926,576 10,574,269 (9s9,868) 9,614,4012.4 5,153,094,804 4,831,536,761 321,558,043 (16,376,313) 30s,181,730
2.5
2.6
2.7
2.9
2.'lo
2.12
2.12
2.13
?.13
2.14
2.'t4
2.16
2.17
2.17
2.20
LZU
a. t9
2.17
2.4
2.20
1 ,1 27,469,876
U
40,607,575
1,109,294,194
198,670,132
208,439,397
87,534,326
116,604,669
0
175,836,600
1,056,037,801 71,432,0750038,088,086 2,519,489
1,040,044,751 69,249,443186,328,338 12,341 ,795197,429,894 1 1,009,50382,536,894 4,997,432111,942,702 4,661,96700
165.983,228 9.853,371
4,775,309
0
8,015
1 ,371,206
587,259
55,330
(3e3,ss8)
(3,766,ss3)
0
Q2.761\
76,207,384
0
2,527,503
70,620,649
12,929,054
11,064,834
4,603,874
895,414
0
9.810.610
3,064,456,769
581,390,974
53,01 1,726
169,647,1 83
65,231,035
18,348,621
221,089,384
(1 ,812,064)
72,571
2,878,391,694
547 ,731,991
50,262,531
161,473,982
54,854,219
16,350,076
210,554,683
(1,se8,s07)
69.625
1 86,065,074
33,658,982
2,749,195
8,173,201
10,376,817
'1,998,545
10,534,701
(213,ss8)
2.946
2,594,247
6,334,528
236,497
457,1 35
(1 5,536,699)
(2,087,421)
7,406,098
(377,971)
(s45.949)
I 88,659,322
39,993,51 1
2,985,692
8,630,335
(s, I 59,882)
(88,876)
1 7,940,800
(se1,52e)
(54s.003)
4,171,436,1 98
981,658,606
3,91 8,090,295
913,446,466
253,345,903 (1 ,s1 9,534)
68,212,140 (14,855,779)
251,826,369
s3,355,361
2.30
2.31aaa
2.31
2.32
2.32
2.32
2.33
2.31
2.34
24,461,375,484
51 ,879,635
335,594,1 1 1
41,071,191
0
46,513,772
234,566,950
212,271,115
5A,707,721
(4,222,887)
0
23,01 5,010,328
49,214,260
329,839,087
38,522,937
0
44,061,127
21 9,586,51 3
'199,351,682
53,829,522
(6,546,071)
0
1,446,368,156
2,665,375
5,755,025
2,548,254
0
2,452,645
14,980,437
12,91 9,433
2,877,758
2,323,184
0
76,947,136
(2,665,375)
17,015,747
(2se,943)
0
0
(1 .s92,917)
0
(20s,743)
0
U
1 ,523,315 ,292
(0)
22,770,771
2,248,311
0
2,452,645
1 3,387,520
12,919,433
2,672,056
2,323,184
0
25,435,760,093
(7 ,806,701,387)
(51 7,908,1 09)
(3,883,721,882)
(1,613,371)
(24,86s,342)
0
(1 ,507,785)
(23,434,566)
0
(1 0s,s87)
(1,430,776)
o
(6,51 3,483)
(668,833)
(7,207,209)
0
1 66,042
0
(472,U5,108)
(29,507,064)
(223,439,s77)
(1 0s,587)
(1,264,734)
0
23,942,869,786 1,492,890,306
(7,340,869,761) (465,831,626)
(489,069,878)(28,838,231 )(3,667,489,514) 1216,232,367)
89,'198,906 1,58?.089,212
2.38
2.39
2.35
2.35
2.34
2.342.34 (141,217,4s1) (135,170,689) (6,046,802) 0 (6,046,802)
112,376,027,5821 (11,657,542,193) (718,48s,389)(14,223,483)(732,708,972)
74 975 423 3409',t7774511
7.5170k
9.513%
1,612,771 ,000
1 10,368,621
(851,661,417)
8.808%
11.977%
102,148,807
6,544,545
(43,511,740)
6.2820/o
7.158Yo
93,342,702
7,178,167
(65,441,389)
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref ADJUSTMENT
Page 2.3
IDAHO
ADJ TOTALTOTAL
UNADJUSTED RESULTS
OTHER IDAHOJ
74
75
76
77
IO
79
80
81
82
83
a4
85
86
87
88
89
90
91
92
o2
94
95
96
97
98
oo
100
101
102
103
104
105ql
110
111
112
113
'114
115
116
117
118
1 '19
120
121
122
123
124
125
126
127
1?8
129
130
131
132
133
134
135
136
137
138
I JY
140
141
alt
Sales lo Ultimate Customers440 Residentiel Sales0s
442 Commercial & lndustrial SalesOSPSEPT SG
444 Public Street & Highway LightingOS0so
Other Sales to Public AuthorityOS
lnterdepartmental
445
448
DPW
GP
Total Sales to Ultimate Customers
447 Sales for Resale-Non NPC
P
447NPC Sales for Resale-NPC
P
P
P
449
Total Sales for Resale
Provision for Rate Refund
P
P
Total Sales from Electricity450 Forfeited Discounts & lnteresl
CUST
CUST
453
Misc Electric Revenue
CUST
GP
GP
Water Sales
Rent of Electric Property
DPW
T
T
GP
1,773,896,1 55 1,694,671 ,475 79,224,640 (7,329,669)71 ,895,010
Bl 1,773,896,155 1.694,671,475 79,224,680 (7,329,669) 71 ,895,010
2,833,027,382 2.621.221.038 21 1,806.344 (19,206,588)1 92.599,7s6
Bl 2,833,027,382 2,621,221,038 21 1,806,344 (1 9,206,588) 1 92,599,756
20,047,674 19,563,679 483,995 (20,737) 463,258
B1
81 20,047,674 19,563,679 483,995 (20,737) 463,2s8
17,101,922 17,101,922
4,644,073,132 4,352,558.114 291,515,0r9 (26.ss6.994)264,958,025
s
SO
B1
B{
Sb
SE
5g
313,785,474 294,3't6,7',tg 19,468,755 1 1 ,1 40,549 30,609,305
40,549
B1
B1 4.969,593,959 4.658,610.185 310,983,774 (15,416,445)295,s67,329
9,906,509 s,347 ,278 559,231 559,231
451 q
SG
so
J
SG
JU
SO
6,303,650 6,164,772 1 38,877 138,877
6,935 6,525 410 - 41081 6,310,584 6,171,297 139,287 - 139,287
I ,577 1,479 98 - 9881 1 ,577 1.479 98 - 98
8,770,906
5,382.234
8,617,568
5.048.294
I 53,339
333,940
1 53,339
333,940
454
3,642,137 3,426,782 215,355 - 215,355B1 17,795,277 17,092,644 7A2,633 - 702,633
2010 PRoTocoL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.4
IDAHOADJUSTMENT AOJ TOTALIDAHO
ei
150
151
152
153
154
155
156
157
158
159
tou
456 Other Elec{ric Revenue
DMSC
CUST
OTHSE
OTHSO
OTHSGR
S
CN
SE
SO
SG
1,931,043
1 1.552,664
857,537
1 35,1 35,653
1,931,586
10,814,862
816,241
126,751,189
(542)
737,AO2
51,296
8,384,464
150,650
(118,257\
(992,261)
1 50,1 08
737,802
(66,961)
7,392,202
78140,897B1
B1 r83.500.845 172,926.576 10.574.269 (9s9,868)9.614.401Total Other Electdc Revenues
Total Electric Operating Revenues
161 Summary of Revenues by Factor162 S163 CN164 SE165 SO166 SG167 DGP
'168169 Total Electric Operating Revenues170 MiscellaneousRevenues171 41160 Gain on Sale of Utility Plant - CR172 DPW S173 T SG174 G SO
175 T SG176 P SG
177
178179 41170 Loss on Sale of Utility Plant
180 DPW S181 T SG
ff 4118 Gain from Emission Ailowances185 P S186 P SE
187
188189 41181 Gain from Disposition of NOX Credits190 P SE
191
192193 4194 lmpact Housing lnterest lncome194 P SG
loq
196197 421 (Gain) / Loss on Sale of Utility Plant198 DPW S199 T SG2OO T SG201 PTD CN2O2 PTD SO203 P SG
204
205206 Total Miscellaneous Revenues
2O7 MiscellaneousExpenses208 4311 lnlereston Customer Deposits209 CUST S
210211 Total Miscellaneous Expenses
212213 Net Misc Revenue and Expense
?14
5,1 53,094.804 4,831,536,761 321,558,043 {16.376.313}305.1 81.730
4,682,720,594
1 1,552,664
4,516,608
454,304,938
4,390,354,670
1 0,814,862
4,249,547
426,117,6-82
292,365,924
737,802
267,061
28,187,2_56
(26,406,344)
(1 1 8,257)
10,148,288
265,959,580
737.802
1 48,804
38,335,544
63,381 59,448 3,932 3.932
63,381 59,448 3,932 3,932
B1
B1
B1
B1
21,056
(26,742)
5,798
23,542
11,997
21,055
(25,083)
5,572
22,150
11.252
tr,ossl
226
1,392
744
<rrul
(1,392)
('18.435)
r',,uurl
0
(17.691)
B1 35,651 34,948 703 (20.053)('19.350)
72,571 69,625 2,946 (ss,949)(r(,,003)
B1
(s43.003)B1 72,571 69,625 2,946 (545.949)
2010 PROTOCOL
Year-End
FERC BUS UNAOJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
P
P
Fuel Related-Non NPC
P
P
P
P
P
16,502,067 15,478,200 1,023,867 51,081 't,074,948
Page 2.5
215e:
219
))d
221
222
223
224
225
226
227
228
229
230
231
zJz
253
234
235
236
tJt
238
239
240
241
242
243
244
245
248
247
248
249
250
ei
255
256
257
258
259
260
261
262
263
264
265
266
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
Gi
251
292
293
294
SG
SG
501
SE
SE
SE
SE
SE
s
SE
SE
SE
SE
3,622,644 3,391,286 231,357 - 231,357
82 17,678,567 16,549,633 1,129,034 (6,668) 1,122,367
14,056,0-24
(42,11s)
745,041,4_64
52.604.692
1 3,1 58,346
(26,665)
697,459,966
49.245.134
897,6-77
(1s,450)
47,581,498
(6,668)891,009
5',1,407 ,4_53
3.359.558
501NPC FuelRelated-NPC
P
P
P
P
P
502
503
P
P
Total Steam Power Generation
15,450
3,825,955
3.359.558
82 797.604,041 746.678.435 50.925,606 3,841,406 54,767,011
Total Fuel Related
Steam Expenses
Steam From Other Sources-Non-NPCPSE
Steam From Other Sources-NPCPSE
Electric ExpensesPSGPSG
Misc. Steam Expense
SG
SG
815,282,708 763,228,068 52,054,640 3,834,738 s5,889,378
H5tPSG 33,680,5918,008,051 7,511,193 496,858 - 496,858
82 43,916,579 41,191,784 ?,724,795 - 2,724,795
4,312,439 4,037,028 275,41 1 (64,808) 210,60282 4,312,439 4,037,028 275,411 (64,808) 210,602
3,015,550 2,828.451 1 87,099 - 187,099
933,545 875,624 57 ,922 - 57,922
B2 3,949,096 3,704,075 245,021 - 245,0?1
35,908,528 2,227,937 - 2,227,937
82
503NPC
505
506
P
P
P
507 Rents
P
P
Maint Supervision & EngineeringPSG
512
Maintenance of Structures
P
P
Maintenance ol Boiler PIant
P
P
Maintenance of Electric Plant
Y
P
514 Maintenance of Misc. Steam Plant
SG
SE
SG
DU
SG
52,863,293 49,583,401 3,279,892
(74s)
3,279,892
04s)
155 1.295 133.707 1
6/3,413.599 41
496,045 465,268 30,777 - 30,777
510
511
82 496,045 465,268 30,777 - 30,777
4,695.811 4.404.461 291,351 386,772 678,123
5U 2,635,668 2.472,139 163,530 - 163,s30
82 7,331 ,480 6,876,600 454,880 386,772 841,652
29,067,236 27,263,765 1,803,471
97,617.962 91.561.275 6.056.686 568,272 6,624.959
5,588,244 5,241,523 346,721 - 346,72182 103,206,206 96,802,798 6,403,408 568,272 6,971,680
30,397,840 28,511,812 1,886,028 1.886.028
693,907 650,853 43,053 - 43,05382 31,091,746 29,162,665 1,929,081 - 1,929,081
513
B2
B2
1 0,688,1 31 1 0,024,988
587
663,1 43
720
663,143
720
1.127 .469.876 1.056.037.801 71.432.075 4,775,309 76,207.384
2010 PROTOCOL
Year-EndFERC BUS
536
P
P
P
Water For Power
P
P
P
UNADJUSTED RESULTS
Page 2.6
IDAHO
c:,oo
300
301
302
303
304
305
306
307
308
309
3'10
311
312
313
314
315
316
317
318
410
320
3?1
322
323
324
325
326
aaa
328
329
330
Ci334
ral
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
J30
357
ACGT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
520
P
Nuclear Fuel Expense
P
Coolants and Water
P
Steam Expenses
P
523 Electric Expenses
P
Misc. Nuclear Expenses
P
528 Maintenance Super & EngineeringPSG
529 Maintenance of Structures
P
Maintenance of Reacior Plant
P
530
532
Maintenance of Electric PlantPSG
Maintenance of Misc NuclearPSG
Total Nuclear Power Generation
535 Operation Super & Engineering
S(,
82
518
5'19
524
5b
82
82
B2
82
531
DGP
SG
5U
DGP
5U
SG
82 7,551,949 7,083,390 468,559 4,230 472,789
7,064,852
487,097
1 79,963
17,638
6,626,515
456,875
168,797
16,544
,rr,aa,
30,222
1 1.166
1,094
t,r,urul oro,i*17,856 48,078
1 1,166
1.094
82 197,601 1 85,341 12.260 12.260
2010 PROTOCOL
Year-EndFERC BUS
Page2.7
IDAHO
ei
362
363
364
365
JOO
367
368
369
370
371
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
aoe
e;
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
P DGP
UNADJUSTED RESULTS
239,260
P
P
Electric Expenses
P
P
P
Misc. Hydro Expenses
P
P
P
Rents (Hydro Generation)
P
P
P
SG
SG
DGP
SG
SG
DGP
SG
SG
SG
SU
DGP
JU
SG
3,754,693
255,087
3,521,734 232,959 5,075 238,034
15,82715.827
538
82
82
6Z
82
539
544
ez
1 1,857,678
5,271,908
1,067,518
7.606
11,121,971
4,944,813
1 ,001,284
7.134
735,707
327,094
66,234
472
(1.877)
(2,464\
733,830
324,630
ar,rro
472
540
541
DGP
SG
Sb
a2 1.O75.124 1.008,418 66,706 66,706
P
P
542 MaintenanceofStructures
P
P
P
Maint Supervision & EngineeringP DGP
Maintenance of Dams & Waterways
P DGPPSG
PSG
Maintenance of Electric Plant
3131506
JI3t474o2
474
506
92 1,156,074 1,084,346 71 ,728 - 71 ,728
,ro,rft
325,146
,,urr,rn
419.094
,rnjn
304,973
1,756,768
393,091
ur,iru
20,174
1 16,208
26,003
u,,i''
20,174
'l 16,208
25,003
543
'149 859
P
P
P
DGP
SG
SG
,,ruu,iro
642,051
,,,rujil
602,215
',oo,irn
39,836
',oo,im
39.836
2.907.970 2.727.546 180.424 180,424
Maintenance of Misc. Hydro Plant
P DGPPSG
PSG
,,aro,ru,
951.947
,,',rr,ou.t
892.883
,ou,r,1,
59,063
,,rru
/ob
,o",io,
59,829
82
82
4.286.915 4.020.s35 265.981 3.050 269.031
Total Hydraulic Power Generation 40,607,575 38,088,086 2,519,/t89 8,015 2,527,503
2010 PROTOCOL
Year-End
FERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTSTOTAL OTHER
Page 2.8
IDAHOADJUSTMENT ADJ TOTALIDAHO
426
ei
s46 o,erationt'1"'*unn'n""'nt*
430
43,1432 547 FueFNon-NPC433 P sE434 P SE
435
436437 547NPC Fuel-NPC438 P SE439 P SE
440
44',|442 548 Generation Expense443 P SG444 P SG
445
446447 549 Miscellaneous Other44SPS449 P SG450 P SG
451
452
453
454
455456 550 Rents
457PS458 P sG459 P SG
460
461
C
s51 Maint supervision & Engineerins
466 552 Maintenance of Structures467 P SG468 P SG
469
470
471 553 Maint of Generation & Electric Plant472 P SG473 P SG474 P SG
475
476477 554 Maintenance of Misc. Other478 P SG479 P SG480 P SG
481
482483 Total Other Power Generation
484
485
486
487
488
489
490
491
49?
493
494
495
496
497
ff;
501
502
503
504
448,713 420,872 27,840 27,840
82 448,713 420,872 27,840 - 27,840
312,460,182 292,505,153 19,955,028 230,087 20,185,1168,830,233 8,266,297 563,936 - 563,93682 321,290,415 300,771,451 20,5'18,964 230,087 20,749,052
82
13.881,340
525,06'1
I 3,020,075 861.265492,484 32,577
(17,43e) 843,826
- JZ,3t I
82
82
82
82
82
82
14,406,401 13,51 2,559 893.842 (17,439)876,403
50,1 51
4,566,634
50,1 51
4,283,298
5,595,266
Z5 J. JJO 10,401 293,736
5.965,387 370.121 1.055.530
10.582,172 653.457
403,383 403,383
27.056 trr,rrrl ,,ruo436,066 409,01 13,810,104 3,573,707 236,397 - 236,397
82 4,649,553 4,386,100 263,453 (23,392) 240,061
2,863,124
1 65,998
2,685.482
1 55.699
177,642
10,299
177,642
10,299
3.029,122 2,841,181 't87,941 187,941
4,339,417
12,261,705
1.012.398
4,070,179
1 1,500,930
269,238
760,775
62.814
274,228 543,466
760.775
62.814
274.228 1,367,055
289.684
2.717.242
271,711
2,548,6s ,l
17,973
168,591
(8,1 1 1) 9,862- 168,591114,628 107 ,516 7 ,112 - 7,112
B2 3,121,555 2,927,878 193,676 (8,111) 185,565
375.'t41.450 351.309.449 23.832.001 't.151.182 24.983.184
'158.405 158.405
158.405 158.405
555
555NPC PurchesedPower-NPC
P
P
Seasonal Cc P
Purchased Power-Non NPC
DMSC S
Total Purchased Power
System Control & Load DispatchPSG
SG
SE
JU
DGP
644,965,715
21,201 ,560
604,948,950
1 9,847,539
40,016,765
1,354.021
(2,415,124)
81.552
37,601,641
1.435.573
666,167,276 624,796,489 41,370,786 (2,333,572) 39,037,214
ez
556
82
1,439,706 '1.350.380 89.326 89,326
2010 PROTOCOL
Year-End
FERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page2.9
IDAHOADJUSTMENT ADJ TOTAL
e:
509
510
511
E"
513
514
515
516
517
5'18
519
520
521
522
523
524
525
526
527
528
529
530
531
532
534
535
s36
537
538
539
540ei
544
545
546
547
548
549
550
551
553
554
EEE
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
57s
576
e,i
557 Other Expenses
P
P
P
P
P
P
Embedded Cost Differentials
Company Owned Hy( P
Company Owned Hy( P
Mid-C Contracl P
Mid-C Contract P
Existing QF Contractr P
Existing QF Contract! P
Hydro Endowment Fixed Dollar Proposal
Klamath Surcharge Sit P
S
SG
SGCT
SE
SG
TROJP
(1 83,792)
65,440,332
1,122,425
8,944
(150,81 9)
61,380,1 00
1,052,507
8,373
(32,e73)
4,060,232
69,918
571
975,961
1,577,635
942.988
5,637,867
69,918
57'l
B2
DGP
SG
MC
Jg
J
SL,
(550)
(0)
975,411
(835,542)
(97s,961 )
835,542
(97s,961)
835,542ECD Hydro
Total Other Power Supply
Total Production Erpense
Summary of Production Expense by Factor
S
SG
SE
SNPPH
TROJP
SGCT
DGP
DEU
DEP
SNPPS
SNPPO
DGU
MCeea^T
SSECT
SSGC
55gUh
SSECH
Total Production Expense by Factor
560 Operation Supervision & Engineering
T
Load Dispatching
T
Station Expense
T
Overhead Line Expense
T
Underground Line Expense
T
SG
562
563
(ss0)1 39,869 (140,419)(140,41 9)
82
82 2,277,371,645 2,1 34,170,638 143,201,007 6,154,530 149,355,537
385,481
1 ,1 13,725,558
1,162,1 38,1 81
1.122.425
574,323
1,044,624,685
1,087,919,123
1.052.507
(1 88,842)
69,1 00,873
74,219,O_58
69,918
991,41 1
1,O97 ,745
4.065.374
802,569
70,198,618
78,284,4-31
69.918
561
B2
6,231,709 5,845,064 386,645 13,583 400,228
I,577 ,208 8,982,992 594,216 594.216
3,029.593 2,E41,623 1A7,971 187.971
187 .971
16
187
564
353,289 21,920 21,920
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.10
IDAHOADJUSTMENT ADJ TOTALIDAHO
C;
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
60'!
602
603
604
605
606
607
608
609
OIU
611
612
o tJ
614
615
er;
620
621
622
623
624
625
626
627
628
A'O
OJU
631
oJt
ocJ
634
635
oJo
oJ/
638
OJY
640
641
642
643
644
645
646
647
648
649
650
651
r;3
565 Transmission of Electricity by Others
565NPC Transmission of Electricity by Others-NPCTSG
coo
Total Transmission of Electricity by Other!
Misc. Transmission ExpenseTSG
Rents - Transmission
TSG
Maint Supervision & EngineeringTSG
Maintenance of StructuresTSG
Maintenance of Station EquipmentTSG
Maintenance of Overhead LinesTSG
Maintenance of Underground LinesTSG
567
569
570
573 Maint of Misc, Transmission PlantTSG
Total Transmission Expense
Summary of Transmission Expense by Factor
SE
JU
SNPT
Total Transmission Expense by Factor580 Operation Supervision & EngineeringDPW SDPW SNPD
82 18,707,537
TSGTSE
SE
128,747,207 120,759,1 13 7,988,094 729,725 8,717,8198,435,097 7,896,396 538,701 (68,393) 470,308137,182,304 128,65s,509 8,526,795 661,332 9,188,.127
1s7.182.304 128.655.509 8,526.795 661.332 9.1 88.1 27
4,1 62,643 3,904.372 258,270 (88,000) 170,270
az
2,755,216 2,584,269 170,947 170,947
82
1 ,608,1 59 1,508,381 99,778 99.778
ez
4.332.1 33 4,063,347 268,786 268,786
4,332.1 33 4,063,347 268,786 268.786
10,'t41,753 9,512,510 629,243 629,243
82 10,141,753 9,512,510 629,243 - 629,243
18,707.537 17,546,832 1,160,705
B2
568
82
571 344 1,161,049
17,546,832 1,160,705 1,161,049
72,498 68.000 4,498 4.498
72.498 68.000 4.498 4.498
32,021
ez
1 98.670.1 32 186.328.338 12.341.795 587.259 12.929.054
516,090 484,070 32,021
82
8,435,097
1 90,235,035
'1,183,041
1 1,866,954
7,896,396
178,431,942
'1,139,579
11,307,179
538,701
1 1,803,094
43,462
559,774
(68,393)
655,652
470,308
12,458,745
573,274
2.137 45,598
13,049,994 12,446,758 603,236 15,636 618,872
581 Load Dispatching
DPW
DPW
Station Expense
DPW
DPW
S
SNPD
s
SNPD
12,422,223 585,967 585,967
12A22,223 1 1,836,256 585,967 585.967
4,215,751
48.476
3,830,0s3 385,699 385.699
582
190 7 7
6,053,617
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS
Page 2.11
IDAHO
654e;
658
659
660
661
602
ooJ
664
665
666
667
668
669
670
o/ I
672
o/J
674
675
o/o
677
678
679
680
681
682
683
684
685
686
687
688
689
ei
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
716
718
719
720
721
722
496
82
g2
584
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
Dpw s 6,053,617 5,727 ,010 326,607 - 326,607DPW SNPD
Underground Line ExpenseDPW SDPW SNPD
Street Lighting & Signal SystemsDPW SDPW SNPD
Meter Expenses
496
496 496
585
586
592
594
,or.iou ,,nr.i,o ,,i.u - , uru82 202,145 192,610 9,535 - 9,535
6.681.198 6,309,250 371,949
588
Customer lnstallation ExpensesDPW SDPW SNPD
Misc. Distribution Expenses
DPW
DPW
DPW
DPW
DPW
DPW
Q
SNPD
S
SNPD
S
SNPD
SNPD
S
SNPD
391,785 373,304 18,481 - 18,48182 7,072,984 6,682,554 390,430 - 390,430
'1 1,097,401 '10,522,383 575,018 575,018
82 11,097,401 10.522,383 575,018 - 575,018
311.914 352,228 (40,314)
- 371,949
. (40,314)4,440,085 4,230,642 209,443 - 209,44382 4,751,998 4.582.870 169.128 - 169.128
589 Rents
590
593
595
cvo
Maint Supervision & EngineeringDPW S
DPW
Maintenance of Structures
DPW
DPW
2,718,O16
3,468,927
3,546,968
2,577,502
3,305,295
140,514
163,632
140,514
163,632
82
82
6.186.942 5.482.797 304.144 304.1 46
1,659,034
51,728
1,576,668
49.288
82,365
2.440
82,365
2,440
1,710,762 1.625,956 84.806 84,806
Maintenance of Station EquipmentDPW SDPW SNPD
Maintenance of Overhead LinesDPW S
DPW SNPD
Maintenance of Underground LinesDPW SDPW SNPD
Maintenance of Line TransformersDPW SDPW SNPD
Maint of Street Lighting & Signal Sys.DPW SDPW SNPT}
9,999,660
85,474,071
1,476,095
9,072,327
83,512,877
1.406.466
927,333
4,961,t94
69,629
34,502
5,1 93
4,995,696
74,821
- 927,3331,897,675 1,808,160 89,515 - 89,51582 11,897,335 10,880,487 1,016,848 - 1,016,848
39.6948289,950,1 66 84,919,343 5,030,823 5,070,517
21,324,570 677.877
3,591,531 3,431,775 159,756 159.756
82 3.591,531 3,431,775 159,756 - 159,756
20,646,69339,134 37,288 1.846 - 1,84682 21,363,704 20,683,980 679,723 - 679.723
(1,694)
- 677.877
(1,694)1,025,952 977,557 48,395 - 48,39582 1,024,257 975,862 48,395 - 48,395
3,605.608 58,640
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS
Page2.12
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
ei
727
728
729
730
731
732
733
734
735
736
737
/ JO
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
e?762
763
764
765
766
767
768
769
770
771
772
773
774
77s
776
777
778
779
780
781
782
783
784
785
786
787
DPW
DPW
c
SNPD
4.833.386 355,234 355,234
1,626,610 49,421 49,421
1 ,727 ,599 1 ,646J07 81 ,492 - 81,4923,403,630 3,272,716 130,913 - 130,913
208.439,397 197.429.894 1 1.009.503 55.330 {1.064.834
Maint of Misc. Distribution PlantDPW SDPW SNPD
Total Distribution Expense
Summary of Distribution Expense by Factor
S
SNPD
Total Distribution Expense by Factor
901 Supervision
CUST
CUST
902 Meter Reading Expense
CUST
CUST
Customer Receipts & CollectionsCUST SCUST CN
904 Uncollectible AccountsCUST S
PSGCUST CN
905 Misc.CustomerAccountsExpenseCUST SCUST CN
Total Customer Accounts Expense
Summary of Customer Accls Exp by Factor
S
CN
SG
Total Customer Accounts Expense by Factor
907 Supervision CUST SCUST CN
908 CustomerAssistance
CUST
CUST
Q
CN
167,423,631
41 ,015,766
2,230
2,43S,760
1 58,348,876
39,081,018
1,745
2,344,701
9,074,755
1,934,749
485
95,059
36,638
18,692
9,1'11.393
1,953,441
485
95.059
S
CN
s
CN
82 2,441,991 2,346.446 95.544 95,544
17,518,323 15,949,064 1,569,259 - 1,569,259
1,626 1,626
1 15,888 1 11,372 4,515 - 4,515
1 17,514 112,999 4,515 - 4,515
87,534,326 82,536,894 4,997,432 (393,558) 4,603,874
38,584,238 35,494,023
2j43,748 2,060,222 83,526 - 83,526
B2
8,154,922 7,752,259 402,663 16,578 419,24144,233,473 42,510,027 1,723,446 13,5'17 1,736,96382 52,388,395 50,262.287 2,126.109 30.095 2.156,204
1 2,907,1 36 11,789,329 1,1 17,808 (423,653)694,1 55,,r,i.,, ,tu.io, ir,, -- i^82 12,924,355 11,805,876 1,118,478 (423,653) 694,826
82
82
,".,ir, ,',riro ,r."0, - ,r,i*82 331,132 318,230 12,902 - 12,902
48,950,088
111,368,614
1,303,141
47,A42,871
I 06,895,1 93
1,252,368
3,090,215
1,907 ,217
4,473,421
50,774
(407,075)
13,517
(3,766,010)
1,097
2,683,140
1,920,734
707,411
51,871
92 112.671.756 1 08,1 47.561 4,524.195 (3.764.91 3)755.282
4.478.152
2010 PROTOCOL
Year-End
FERCACCT DESCRIP FUNC FACTOR Ref
BUS UNADJUSTED RESULTS
OTHER
Page 2.13
IDAHOADJUSTMENT ADJ TOTAL
788ei
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
412
8'13
814
815
816
817
818
819
820
821
822
823
ei
828
829
830
831
832
834
836
837
o56
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
909 lnformational & lnstructional AdvCUST S
910
CUST
Misc. Customer Service
CUST
CUST
Total Customer Service Expense
Summary of Customer Service Exp by Factor
a
CN
Total Customer Service Expense by Factor
Supervision
CUST
CUST
912 Demonstration & Selling ExpenseCUST S
CUST CN
913 Advertising Expense
CUST
CUST
Misc. Sales Expense
CUST
CUST
'l ,631 ,613 1,583,505 48,1 08 48,1 08
CN 1,853,1 39 1,780,937 72,203 (1,640) 70,563B2 3,484,752 3,364,442 120,310 11,640) 118,671
117,029 112,469
1 1 6,604,669 111,942,702 4,661,967 (3,766,553)895,414
5t
82
113,000,227
3,604,442
108,478,698
3,464,004
4,521,529
140,438
(3,766,010)
(543)
755,51 I
1 39,895
B2
916
s
CN
82
82Total Sales Expense
Total Sales Expense by Factor
S
CN
Total Sales Expense by Factor
Total Customer Service Exp lncluding Sales
920 Administrative & General SalariesPTD S
92?
CUST
PTD
Offlce Supplies & expenses
PTD
CUST
PTD
A&G Expenses Transfened
PTD
CUST
PTD
1 1 6.604.669 111,942,702 4,661,967 (3.766.553)
(334,204\(334,204)1.741 1,741
77,089,087 72,530,914 4,558,173 61,649 4,619,82276.754.883 72.196.710 4.558.173 63.390 4,621,563
895,4r4
CN
so
S
CN
SO
5
CN
SO
82
921
1 98,891
1 84,263
171,898
177,084
26,993
7,179
26,993
7,1797,980,589 7,508,707 471,881 (1,159t 470,72282 8,363,743 7,857,689 s06,054 (1,1 59) 504,895
(2e,238,955) (27.510,095) (1,728,860) - (1,728,860)82 (2e,238,9ss) (27,510,0e5) (1,728,860) - (1,728,860)
856
Ci
860
861
852
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
et
896
897
898
899
900
901
902
903
904
905
906
907
908
909
oan
911
912
ol a
914
915
916
917
918
919
920
921
922
923
2010 PROTOCOL Page214
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IOAHO ADJUSTMENT ADJ TOTAL
PTD 1,005,003 1,004.905 99 178 277CUST CNpTD SO 1s,477,851 14,s62,667 91s,184 (178,0s4) 737,130
ez
924 Property lnsurancePTSPT SGPTD SO
lnjuries & Damages
7,835,293 7,721 ,749 113,544
77 353.795 1.637
467.339
925
926
PTD
PTD
Employee Pensions & Beneflts
LABOR
CUST
LABOR
Franchise Requirements
DMSC
DMSC
927
1
113,544
352.158
82
5
so
c
CN
SO
c
SO
82
82
928 Regulatory Commission ExpenseDMSC S
CUST CNDMSC SO
FERC SG
Duplicate Charges929
930
LABOR
LABOR
Misc General Expenses
PTD
CUST
P
LABOR
Rents
PTD
PTD
Maintenance of General Plant
G
CUST
ti
935
Total Administrative & General Expense
Summary ofA&G Expense by Factor
S
SO
SU
CN
Total A&G Expense by Factor
Total O&M Expense
s
CN
SG
SO
S
SO
S
so
e
CN
SO
4,233,877 3,971,187 262,690 - 262,690
92 22,768,237 21,557,582 1,210,6s6 2,687 1,213,342
202,046 1 88,1 96 13,850 1 91,148 204,998
'l,gzs,sls a,agz,azq qgsjsl 1i,l,aog saq,zs+82 7,527 ,621 7,080,620 447 ,001 322,751 769,752
942,87 4 941,817 1,058 1 ,0585,375,725 5,057,866 317,859 - 317,85982 6,318,600 5,999,683 318,917 - 318,917
16,239,266
2.295,094
15,427,006
2.159,388
1 20,189
53,939
812,260
1 35,706
1 5,671 (1)
2,187
2,687 814,946
- 135,705
15,670
2,187
931
1 35,860
56,1 26
21,010,099 1 9,767,800 't 660 '1.243.958
82
82
994 't .260.156 1 1
175,836,600 165,983,228 9,853,371 142,7611 9,810,610
25.953.274 24.969,800 983,475136,811,218 8,597,8413,971,187 262,690231.023 9,366
{ o4 7('
(238,s1 3)
1,179,227
8,359,327145,409,059
4,233,877
240.389
- 262,690- 9,366
B2
(271,755)
2010 PROTOCOL
Year-End
FERC BUS UNADJUSTED RESULTS
Page 2.15
IOAHO
928
P
P
P
P
403NP NuclearDepreciation
P
403HP HydroDepreciation
P
P
P
P
403OP OtherProductionDepreciationPSGPSGPSG
PSG
403TP TransmissionDepreciation
T
T
T
B3
SG
Sg
S(J
SG
SG
SG
SG
SG
Jg
20,202,835
23,125,974
94,776,687
18,949,354 1,253,481
21,651J28 1,434,846 '1,434,846
13,781.91888,896,287 5,880,400 7,901 ,5188,047,503 7,548,197 499,306 - 499,30683 146.152.999 137,084.967 9,068,033 7,901.518 16.969.551
930
931
932
933
934
oaE
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
oRt
954
955
OEA
957
958
959
C:
964
965
vbb
967
968
969
970
971
972
973
974
o7E
976
977
978
979
oen
oat
982
983
984
985
986
987
988
989
990
oot
992ooa
5,210,079 4,886,820 323,258 248,947 572,20583 25,585,779 23,998,315 1,587,464 607,874 2,195,339
2,942,847
968,677
16,464,177
24.844
32,290,992
2,687,620
10,872,212
12,380,905
71,584,355
2,760,259
908,575
15,442,661
23,303
30,287,504
2,520,867
10,197,648
11,612,735
67,142,918
1 82,588
60,1 01
1,021,516
1,541
2,003,488
166,753
674,564
768,171
4.441,437
- 182,588- 60,101358,927 '1,380,444
- I ,541984,737 2,988,?25- 166,753
(41.102\
674,564
768,171
4,300,334
5g
SG
S(,
B3 94,837,473 88,953,301 5,884,171 (141 ,102)s,743,069
403 Distribution Depreciation
360 bnd s bnd Rishx DPW
361 Structurcs DPW
362 $aton Equipmcnt DPW
363 storasc aalcry eqr DPW
364 PotesaTmrc DPW
365 oH Conouctors DPW
366 UGconduit DPW
367 UGConductor DPW
368 Line T.ans DPW
369 seruices DPW
37O Meh6 DPW
371 tnsr cusr P,€m DPW
372 L6asd Prop.rty DPW
373 st.et Lishtins DPW
403GP GeneralDepreciation
G-SITUS
PT
PT
P
CUST
G.SG
PTD
tr-5b
G.SG
403GV0 GeneralVehicles
u-Jg
403MP MiningDepreciation
P
S
S
s
s
S
s
e
S
S
S
S
5
S
D
SG
Jg
SE
CN
SG
so
SG
5g
5U
SE
2,132,ilA 2J02,076 30,542 - 30,542
83 159,821,396 152,208,051 7,613,345 (2,151,731) 5,461,615
428,899
1,545,348
20,145,509
38,065,674
20,559,746
8,499,834
18,796,764
29,985,430
13,019,982
6,1 55,942
485,649
14,691,674
63,814
112,731
25,616
1,471,484
7,804,766
14,591,752
7.432
409,1 12
1,s11,932
19,477,038
35,555,488
19,560,414
8,315,251
1 8,283,868
28,394,730
12,401 ,469
5,718,730
477,944
13,814,223
59,855
105,737
23,980
1,414,151
7,320,521
13,728,962
6,971
19,787
33,416
668,471
2,51 0,1 86
999,332
1 84,583
5 1 2,896
1,590,700
61 8,51 3
437,212
7,706
877,452
e oEo
6,994
1,636
57,333
484,?45
862,791
461
f,
(2,151 ,642)
18,5-22
,,8
(1,927)
9,569
19,473
19,757
33,328
568,471
358,544
999,332
'184,583
51 2,896
1,590,700
618,513
437,212
7,7-0A
895,974
3,959
6,994
1,654
55,406
493,81 5
882,264
46'1
258
B3
B3
B3
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AOJUSTMENT ADJ TOTAL
P
P
4031 ARO Depreciation
P
Total Depreclation Expense 581,390,974 547.731,991 33,658,982 6.334,528 39,993,51 1
Page 2.16
994e;
998
s99
1 000
1 001
1 002
1 003
1 004
1 005
1 006
1 007
1 008
1 009
1 010
'101 1,t012
101 3
1014
101 5
'1016
1017
1018
1019
1020
1021
1022
1023
1024
1 025
1026
1027
1 028
1029
eii
1 034
'1035
1 036
1 037
1 038
1 039
1 040
1041
1042
1 043
1044
1 045
'1046
1047
1 048
1 049
1 050
1 051
1052
1 053
1054
1 055
1 056
1 057
1 058
1 059
I 060
1061
1062
1 063
1 064
1 065
d"
SG
SG
Summary S
DGP
DGU
SG
so
CN
SE
SSGCH
SSGCT
Total Depreciation Expense By Factor
404GP Amort of LT Plant - Leasehold lmprovementsI-SITUS SI.SG SGPTD SO
P
CUST
P
4O4SP Amort of LT Plant - Cap Lease SteamPSGPSG
Amort of LT Plant - lntangible PlantI.SITUS SPSEI.SG SG
SO
CN
SG
SG
SG
SG
SG
Amorl of LT Plant - Mining PlantPSE
Amort of LT Plant - Other PlantPSG
Amortization of Other Electric PlantPSGPSGPSG
Total Amortizatlon of Limited Term Plant
1.508.315 113.662 - 113.662
174,513,070
390,789.052
14,591,752
1,471,484
25,616
E06,1 65
743,700
,r,iQ
166,022,273
366,542,625
13,728,962
1,414,151
23,980
739,287
699.726
69,302
8,490,797
24,246,424
862,791
57,333
1,636
66,878
43.974
2,810
8,450,172
19,473
(1,927t
lo
5,357,589
32,696,599
s82,264
55,406
1,654
66,878
43.974
2,810
5b
CN
Db
1.621 977
4041P
PTD
CUST
t-sG
I.SG
P
I.SG
t-5b
Y
50,367
10,534,919
16,434,797
3,802,204
7,274,822
307,769
68,271
247,602
47,150
9,975,077
15,463,030
3,654,061
6,823,457
288,573
64,035
232,240
21,166
3,217
659,841
971,767
148,143
451,365
19,095
4,236
1 5,362
0
9,878
249,999
21,166
3,217
659,842
981,645
148,143
701.363
19,095
4,236
1 5.362
4.701.542 4,680,377
404tvlP
16,485 15,462 1,023 - 1,023
84 43,538,777 41,243,561 2,295,216 259,877 2,555,092
273,912 256,91 I 16,995 '16.995
273,912 256,918 16,995 16,995
B4
B4
4040P
B4
84
4O4HP
Amortization of Other Electric PlantGPS405
B4
#,
107 1
1072
1073
1074
1 075
1 076
1077
1 078
1 079
1 080
1 081
1 082
1 083
1 084
1 085
1 086
1 087
1 088
1 089
1 090
1 091
1092
1 093
1 094
1 095
1 096
'1097
1 098
1 099
1't00
'I 101
1102q:
1107
1 108
1 109
1110
11'1 1
1112
1113
1114
11't5
1116
1117
1118
1119
1120
I 121
1 122
1123
1 124
1125
1'126
2010 PROTOCOL Page 217
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJ TOTAL
P
P
P
P
P
5,211,112 4,887,790 323,322 tra,arol ,rr,roa
g4 5,211,112 4,887,790 323,322 (23,380) 299,943
407 Amort of Prop Losses, Unrec Plant, etc
S
t(J
DU
SG
SO
OPW
GP
P
P
P
P
Total Amortization Expenae
s
so
SG.P
SE
5b
TROJP
2,365,947 2,365,947
B4
B4 53.011.726 50.262.531 2,749.195 236,497 2.985,692
Summary of Amortization Expense by Factor
s
SE
TROJP
DGP
DGU
SO
SJSU I
SSGCH
SG.P
CN
SG
Total Amortization Expense by Factor
408 Taxes Other Than lncome
DMSC
GP
P
P
DMSC
GP
GP
Total Taxes Other Than lncome
7,873,655
50,367
17,178,497
:
3,874,316
7,785,611
16,162,756
31,572,045
1 17,356,385
10,'114,34?
730,1 58
1 ,701,0-52
88,044
3,2'17
1.015,741
7,375,234
635,631
49,812
112,5_23
9.878
444,978
12,157
88,044
,,r--n
'1 ,025,619
.
1 50,953
7,820,212
635,631
49,812
124.679
3,723,363 150,95324,034,891 22,543,652 1,491,240 226,619 1,717 ,859
S
GPS
SO
SE
SG
OPRV-ID
EXCTAX
SG
31,572,045
124,731 ,619
10,749,974
779,970
1,813,575
41140 Deferred lnvestmenl Tax Credit - Fed
PTD DGU
41141 Deferred lnvestment Tax Credit- ldahoPTD DGU
Total Deferred ITC
B5
(1,81 2,064)(1,598,s07)(213,558)(377,971)(s91,529)
ez
(1.812.0641 (1.598.507)(213.558){377,971}(591.529)
87
B7
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.18
IDAHOADJUSTMENT ADJTOTALIDAHO
Jii
1 130
1131
1132
'I 133
1134
4laE
1 136
1 137
1 138
'I 139
1 140
1141
1142
1 143
1144
1145
1 146
1147
1 148
1149
1 150
1 151
1152
1 153
1 154
11EE
1 156
1 157
1 158
1 159
1 160
1 161
1162ff:
1 166
1 167
1 168
1 169
1170
1171
1172
1173
1174
1175
1 176
1 177
1178
1179
't 180
1 181
1 182
1 183
1 184
1 185
1 186
427 lnterest on Long-Term DebtGPSGP SNP
428 Amortization ot Debt Disc & ExpGP SNP
Amortization of Premium on DebtGP SNP
Other lnterest Expense
429
1,003, 1 16355,945,454 334,952,760 20,992,694 - 20,992,69486 355,945,454 334,952,760 20,992,694 1,003,116 21,995,811
131 31 3,188
- 1,003,1 16
1 3,1 88
(11,026) (10,376) (650) - (650)86 (1 1,026) (1 0,376) (650) - (6s0)
', r,,ro,rru ,r,roo,rr, ,rr,rra - ,rn,nn,86 13,394,875 12,604,881 789,993 - 789,993
345,380,91 8 325.011 ,291 20.369.627 1,003,116 21.372.743
B6
431
NUTIL
GP
GP
432 AFUDC - Bonowed
GP
419
41010
OTH
SO
SNP
SNP
Tolal Elec. lnterest Deductions for Tax
Non-Utility Portion of lnterest
427 NUTIL NUTIL
428 NUTIL NUTIL
429 NUTIL NUTIL
431 NUTIL NUTIL
Total Non-utility lnterest
Total lnterest Deductions for Tax
lnterest & DividendsGPSGP SNP
Total Operating Deductions for Tax
Defened lncome Tax - Federal-DR
GPSCUST CN
PT
LABOR
GP
P
SG
SO
SNP
SE
B6
B6 345.380,91 I 325.011.291 20.369.627 1 .003. 1 't6 21,372.743
PT SGP SGCT
GP GPSTAXDEPR TAXDEPR
19,498,494
51.977
(4,184,893)
32,793,357
6,191,570
38,867,325
17 ,201,O39
41 3.939.500
19,481,825
48,752
(3,937,446)
30,859,294
5,796,150
36,455,810
16,183,962
390,825,012
16,669
3,225
(247,447)
1,934,063
395,420
2,411,515
1,017,077
23.114.488
829,356
2,293
448,483
zos,ior
5,991 ,101
846.025
2,293
o,zza
201,036
1 ,934,063
598,821
8,402,616
1,017,077
23.114.488
CUST
CUST
P
DPW
BADDEBT
SCHMDEXP
IBT
SNPD (218,96s) (208,636) (10,329) 1,878 (8,4s0)87 524,139,404 495,504,722 28,634,682 7,476,512 36,111,194
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.1 9
IDAHOADJUSTMENT AOJ TOTALIDAHO
1187
Ci 411io Dererred rncome Tax - Federat-cR
1 '191 P SE
1192 P SG1193 GP SNP
1194 PT SG1195 DPW CIAC
.I 196 LABOR SO1197 PT SNPD1198 CUST TMDEPR1199 P SGCT12OO BOOKDEPR SCHMDEXP1201 P TROJD1?O2 CUST BADDEBT1203 GP GPS
1204
1205
1 2061207 Total Deferred lncome Taxes
87 (303,0s0,020) (284,e50,040) (18,0ee,e80) (70,414) (18,170,394)
B7 221.089.384 210.554,683 10,534,701 7,405.098 17,940.800
(1,941,603)
(9,s4s,009)
(s38,368)
(20,221,0/.3)
(123,046)
(18,522,494)
3,514,141
(s74,0s9)
(425,972\
(255,836,257)
(1 86,861 )
708,014
642,537
(1,128,121)
(8,935,424)
(s04,96s)
(19,028,461)
(115,412)
(17,648,772)
3,306,355
(s46,980)
(3se,437)
(241,024,902)
(175,206)
646,742
604.545
(81 3,482)
(60e,585)
(33,403)
(1,192,s82)
(7,634)
(873,722)
207,786
(27,o7s)
(26,53s)
(14,811,3s5)
(1 1,655)
61.272
37,992
33,539
trr,irrl
(27,4
-20',)
,, ,uua
(-/7s,943)
(609,585)
(33,403)
(1,1 92,s82)
(9s,822)
(873,722)
1 80,367
(27,o7e)
(26,s3s)
(14,81 1,355)
(0)
61,272
37,992
1208 SCHMAF Additions - Flow Through1209 SCHMAF S1210 SCHMAF SNP1211 SCHMAF SO1212 SCHMAF SE1213 SCHMAF TROJP1214 SCHMAF SG1215 86
12161217 SCHMAP Additions - Permanent1218 P S1219 P SE1220 LABOR SNP1221 SCHMAP-SO SO1222 SCHMAP SG
eii scHMAr Additions-:.J-
S.HMDE*P
Bo
1227 SCHMAT.SITUS S1228 P SG1229 DPW CIAC1230 SCHMAT.SNP SNP1231 P TROJD
1232 P SGCT1233 SCHMAT-SE SE1234 P SG1235 CUST CN1236 SCHMAT.SO SO1237 SCHMAT.SNP SNPD1238 DPW BADDEBT1239 SCHMAT.GPS GPS1240 BOOKDEPR SCHMDEXP1241 86
12421243 TOTAL SCHEDULE. M AODITIONS 86
1244
't,561
(723,s-s7)
978,697
31.81 1
1,561
(677,7-5e\
920,828
29.970
(ou,raul
57,869
1.84?
tou,rrrl
57,869
1,U2
288.072 274.599 13.473 13,473
(2,736,682)
48,806,340
53,281,974
492,373
1,122,425
25,1 50,880
324,224
(9,259,68s)
1 ,512,633
(1,85s,600)
(1,693,070)
(2,861,279)
46,504,1 03
50,1 39,548
461,664
1,052,507
23,544,638
304,1 08
(8,712,172)
1,44't,281
(1,704,1 50)
(1,592,961)
124,597
2,302,237
3,142,426
30,709
69,918
1,606,242
zu, I lo
(uor,i',.)
71,352
(161,450)
(100,1 oe)
(2,259,961)
(30,709)
(8,370)
8,522,696
(6,042)
65,544
(4,949)
(2,1 35,364)
2,302.237
3,142,426
69,918
1 ,597 ,871
8,542,812
(6,042)
(481,969)
66,403
(161 ,450)
(1 00,1 09)
1
743 672.283 45 586 't00 6.278.204 51
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS
Page 2.20
IDAHO
1245
}Z
1249
1250
1251
1252
1253
1254
1255
1 256
1257
1258
r rqo
1 260
126'l
I ZOI
1263
1264
1 265
1266
1267
1268
1 269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
128'.1
G;
1285
1286
't?87
1288
1289
1290
1291
1292
1 293
1294
1295
1296
1297
1298
1 299
1 300
130'1
1302
1 303
I 304
1 305
1 306
1 307
1 308
a tno
'1310
131 1
1312
1 313
13',t4
1 315
13'16
eri
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
SCHMDF S
SCHMDF DGPSCHMDF DGU
SCHMDP Deductions - Permanent
SCHMDP
P
PTD
BOOKDEPR
P
SCHMDP.SO
SCHMDT Deductions - Temporary
GP
DPW
SCHMDT.SNP
SCHMDT
SCHMDT
CUST
P
SCHMDT.SG
SCHMDT.GPS
SCHMDT.SO
TAXDEPR
DPW
TOTAL SCHEDULE. M DEDUCTIONS
TOTAL SCHEDULE. M ADJUSTMENTS
40911 State lncome Taxes
49,812
13,744
7.21
1 ,381,770,500 1,306,276,617 75,493,883 25.800.752 101 ,294,635
(592,224,0451 (562.329,736)(29.894.309)(19,522.5441 {49.416.854}
1 8,348,621 16.350.076 1,998,545 (2,087,421)(88,876)
PTC
18,348,621 16,350,075 1,998,545 (2,087,421) (88,876)
5,1 53,094,804 4.831.536.761 321,558.043 (16.376.313)305,181,730
5
SE
SNP
SCHMDEXP
S(J
SO
e
BADDEBT
SNP
CN
SG
DGP
SE
Sb
GPS
SO
TAXDEPR
SNPD
B6
B6
475,313
353,861
(24,404')
444,958
332,991
(22,991\
30,355
20,870
(1 ,413)
,o,auu
20,870
(1 ,413)
51,378,067
86,409,730
, au,ru,1
16,314,647
102,414,498
45,324,335
(1 1,027,089)
1,090,720,929
51,334,143
81 ,313,51 I
,rr,iffi
15,272.725
96,060,212
42,644,360
(1 0,37s,072)
'1 ,029.814,791
43,924
5,096,211
u,iru
1,041,922
6,354,286
2,679,975
(6s2,01 7)
60,906,1 38
527,586
24,076,736
1 , 1 75.036
57,668
5,096,211
u,i',
1,569,508
30,431,022
2,679,97s
523,019
60,906,'138
B6
B6
B6
IBT
IBT
P
IBT
SE
JU
IBT
Total State Tax Expense
Calculation of Taxable lncome:
Operating Revenues
Operating Deductions:
O & M Expenses
Depreciation Expense
Amortization Expense
Taxes Other Than lncome
lnterest & Oividends (AFUDC-Equity)
Misc Revenue & Expense
Total Operating Deductions
Other Deductions:
lnterest Deductions
lnterest on PCRBS
Schedule M Adjustments
lncome Before State Taxes
State lncome Taxes
Total Taxable lncome
Tax Rate
Federal lncome Tax - Calculated
Adjustments to Calculated Tax:40910 PMr P40910 Prc P40910 P40910 rRS senre LABOR
Federal lncome Tax Expense
Total Operating Expenses
3,064,456,769
581,390,974
53,011,726
1 69,647,1 83
(57,?44,026)
345,380,91 I
(592,224,045\
2,878,391,694
547,731,991
50,262,531
161,473.982
(53,867,929)
325,011,291
(562,329.736)
'186,065,074
33,658,982
2,749,195
8,173,201
20,369,627
(29.894.309)
2,594,247
6,334,528
236,497
457,1 35
1,003,1 16
(19,522,544)
1 88,659,322
39,993,511
2,985,692
8,630,335
(3,376,0s7)
21,372,743
(49.416.8s4)
(3,376,097)
72,571 69,625 2,946 (545,949) (543,003)3,811,335,196 3,584,061,895 227,273,301 9,076,459 236,349,759
1 8,348,621 '16,350,076 1,998,545 (2,087,421\ (88,876)
385.806.024 343.783.763
35.0%
14,707,792
35.0%
(1 5,361,854)
35.070
(654,062)
(6,52e)
(4,499,1 98)
(e2)
1 35,032,1 08
(1 02,236)
(69,6e7,276)
(1 ,561)
120,324,317
(9s,707)
(65,372,923)
(1,469)
35.0% 35.0%
SE
SG
SO
(6,529)(4,324,353) (174,845)
(e2)
4,171,436,198 3,918,090,295 253,345,903 (1,519,534)251,826,369
2010 PROTOCOL Page2.21
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
*i
1325
1326
tJzt
1328
1329
1 330
1 331
1 332
1 333
1 334
1 336
1 337
1 338
1 339
I 340
1 341
1342
I C{J
1344
1 345
1 346
1347
1 348
1 349
1 350
t53 I
1 352
1 353
1 354
1 355
1 356
ei'
1 361
1362
1 363
1 364
1 365
't 366
1 357
1 368
1 369
1370
1 371
1372
1373
'1374
1375
1 376
1377
1378
1 379
1 380
1 381
1 382
1 383
1 384
1 385
1 386
1 387
1 388
1 389
1 390
1 391
'1392t"
SU 2,328,228
34,798,446
53,842,932
229,031,941
314,267,319
404,014,847
62,589,051
2,183,774
32,639,383
50,502,258
214,821,701
294,768,667
378,947,828
144,454
2,1 59,062
3,340,674
14,210,240
19,498,651
25.067,01858.705.726 3.883,325
- 144,454- 2,159,062- 3,340,674
14,210,240
19,498,651
25,067,01 8
3,883,325
PSGPSGPSPSG
311 Structures and lmprovementsPSGPSGPSGPSG
312 Boiler Plant Equipment
P
P
P
P
Turbogeneraior Units
P
P
P
P
Accessory Electric Equipment
P
P
P
P
Misc Power Plant Equipment
P
P
P
P
Steam Plant ARO
P
,.uro,ir, ,,orr,io, ,ur,ir, '- ,ur,iu,88 93,604,532 87,796,858 5,807,674 - 5,807,674
B8 1,009,903,157 947,243,923 62,659,234 62,659,234
SG
Jg
SG
SG
5b
SG
SG
SG
5(,
SG
S(J
Jg
SG
SG
SG
SG
614,395,425
556,745,283
2,611,375,010
576,275,387
522,202,136
2,449,352,784
38,1 20,038
34,543,147
162.022.226
- 38,120,038- 34.543.147
9,777,641 171,799,867331,428,445 310,865,035 20,563,410 - 20,563,410
88 4.113.944,162 3,858,695,343 255.248.820 9.777.641 265,026,461
314
1 1 5,568,236
132,425,506
673,182,257
67
86,41 3,1 59
1 36,852,264
1 89,854,328
1 08,397,829
124,209,192
631,414,802
7,170,407
8,216,313
41,767,455
5,361,487
8,490,971
11,779,473
7,170,407
8,216,313
41,767 ,45s
6
B8
B8
81,051,673
128,361,294
178,074.855
5,361,487
8,490,S71
11,775,473
1 1 177
3'16
3,122,296
5,058,775
18,857,783
2.928,573 tvJ,t zz4,744,904 313,871
17 ,687 ,756 1,170,027
- 193,722- 313,871- 1,170,027
317
SP
4,094,398 3,840,362 254,036 - 254,036
B8 31,133,252 29,201,596 1,931,656 - 1,931,656
6.721.758.019 6.304.707.925 417.050.094 9,777,641 426,827,735
6,721.758.019 6.304,707,925 41 7,050,094 9,777 ,641 426,827,735
Unclassified Steam Plant - Account 300PSG
Total Steam Production Plant
Summary of Steam Production Plant by Factor
S
DGP
DGU
5b
SSGCH
Total Steam Production Plant by Factor
320 Land and Land Rights
P
P
321 Structures and lmprovements
P
P
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page2.22
IDAHOADJUSTMENT ADJ TOTAL
e:;
1 398
1 399
1 400
1401
1402
1403
1404
1 405
1 406
1407
1 408
1409
1410
1411
1412
1413
1414
't41 5
1416
1417
1418
141 9
1420
1421
1422
'1423
1424
1425
1426
1427.1428
1429
eii
1434
1435
1436
1437
1 438
1439
1440
1441
1442
1443
1444
1445
1446
1447
1448
1449
1 450,1451
1452
1453
1454
1455
1 456
1457
I 458
1 459
1460
1461
1462
1463
1464
1465
J-
323
Jtl
324
325
Reactor Plant Equipment
P
P
Turbogenerator Units
P
P
Land and Land Rights
P
P
Misc. Power Plant Equipment
t'
P
NP Unclassified Nuclear Plant - Acct 300PSG
Total Nuclear Production Plant 88
Summary of Nuclear Production Plant by Factor
DGP
DGU
SG
Total Nuclear Plant by Factor
330 Land and Land Rights
tta Structures end lmprovements
333
Reservoirs, Dams & WateMaysPSGPSGPSGPSG
Water Wheel, Turbines, & GeneratorsPSGPSGPSGPSG
Accessory Electric Equipment
5,267,122 4,940,325 326,798
PSG
PSGPSGPSG
PSGPSGPSGPSG
PSGPSGPSGPSG
10,331 ,050
15,045,014
20,140,051
5,187,319
157,252,215
147,203,107
29,299,922
8,288,084
52,806,296
4,058,488
3,431,190
61,200,178
7,659.232
1 8,890,46s
4,865,473
147,495,533
1 38,069,920
27,482,014
3,806,680
3,21 8,303
57,403,026
7.184.016
1,249,585
321,846
9,756,681
9,1 33,1 86
1 ,1 90,730
14,773,689
1,817,908
251,808
212,888
3,797,152
475.215
14,111,549 933,465
9,690,062 640,988 640,988
326,798
933.465
- '1,249,585
- 321,846- 9.756.681
- 9,133,'186_ 1,190,7304,270,647 19,044,336
- 1 ,817,908- 514,232- 3,276,356
251 ,808
212,888
3,797,152
475,215
673,529 631,740 41,789 - 41,789B8 31,316,716 29,373,677 1,943,039 - 1,943,039
9,659,471 9,060,151 599,320 - 599,320B8 192,239,055 180,311,623 11,927,433 - 11,927,433
332
1 9,1 91,463 1 8,000,733
238,113,274 223,339,58566,801,761 62,657,060 4,144,702 (130) 4,144,571
88 471,309,605 442,067 ,297 29,242,308 4,270,517 33,512,825
7.773,8s2 514,232
49,529,940 3,276,35630,408,718 28,522,015 1,886,703 - 1,886,70388 120,803,019 113,307,821 7,495,198 - 7,495,198
334
B8 76,349,089 71.612,026 4,737,064 4,737,064
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FAGTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page2.23
IDAHOADJUSTMENT ADJTOTALIDAHO
1467
G:
1471
1472
1473
1474
1475
1476
1477
1478
1479
1 480
1481
1482
I 483
1484
1 485
1 486
1487
1 488
1 489
1 490
1491
1492
1493
1494
1495
1 496
1497
1 498
1499
1 500
1 501
1502
Gi
1507
I 508
1 509
1 510
151I
1512
151 3
1 514'I5t5
1 516
1517
1518
1519
1520
1521
152?
1523
1524
1525
1 526
1527
1529
1 529
1 530
1532
I Eta
1 s34
1 535
'1536
335 Misc. Power Plant Equipment
P
P
P
P
Roads, Railroads & Bridges
P
P
Y
P
Hydro Plant ARO
P
Unclassifled Hydro Plant - Acct 300PS
SG
SG
SG
D(J
SG
S(J
5g
SG
SG
SG
SG
5b
SG
SG
1,1 42,565
157,118
1,047,1 88
12,582
1,071,674
147,370
982,215
1 1,801
70,890
9,748
64,973
7A'l
70,890
9,748
64,973
781
B8 2,359,453 2,213,061 146,392 - 146,392
JJO
337
4,323,289
818,286
1 3.723.800
4,055,052
767,5 15
12,872,310
268,238
50,770
851,490
63,1 70
268,238
50,770
851,490
63,1 70
HP
B8
B8
B8
B8
1,018,136 954,966
19,883,51 1 18,649,843 1,233,668 1,233,668
914,260,448 857,535,347 56,72E,102 4,270,517 50,995,61 I
914.260,448 857.535.347 56.725.102 4,270,s17 60,995,619
914,260,448 857,535,347 56,725:102 4,270,517 60,995,619
P
P
P
Total Hydraulic Production Plant
Summary of Hydraulic Plant by Factor
s
SU
DGP
DGU
Total Hydraulic Plant by Factor
340 Land and Land Rights
P
P
P
P
P
P
P
P
ea
74,986
23,624,966
5,395,985
74,986
22,159,159
5,061,192
102,386,331
48.733.664
1,465,806
334,793
6,772,753
3.223.683
- 1,465,806- 334,793
6,772,753
3,223.683
341
342
343
Structures and lmprovements
P
P
P
P
Fuel Holders, Producers & AccessoriesPSGPSGPSG
Prime Movers
Generalors
Sb
SG
SG
SG
PSPSGPSGPSGPSG
S
DU
SG
SG
1 09,1 59,084
51.957 .347
4,273,0O0 4,007 117 117
B8 155 I '10 261 553 1.553
8,424,526 7,901,828 522,698 522.698
,,urr,r'ru ,,rru,rrn ,ur,or, - ,ur,oru88 11,117,341 10,427 ,568 689,773 - 689,773
40,993,80354,918,887 5't,51 1 ,456 3,407,431 - 3,407,431B8 2,565,436,926 2,406,264,9'19 159,172,007 40,993,803 200,165,810
,,ruo,rr, ,oo"
726,290,636
54,456,374
242,037,623
1,673,525,381
6A1,228,082
51,087,019
227,020,449
110.702.022
45,062,553
3,379,355
15.017,175
110,702,022
86,056,356
3,379,355
15,O17,175
r5 404 605 1.018 e99 1.018.999
3',|2.927 512.O73 19.415.529 19
2010 PRorocoL
Year-EndFERC BUS
Page2.24
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
UNAOJUSTED RESULTS
eii
1541
1542
1 543
1544
'1545
1 546
1547
1 548
1 549
1 550
1 551
'1552
1 s53
1 554
1 555
1 556
1557
1 558
I 559
1 560
1 561
1 562
1 563
'1564
1 565
I 566
1 567
1 568
1 569
1 570
157 I
1572
e1;
1577
1578
1579
1 580
1 581
1582
1 583
'1584
1 585
'1586
1587
1 588
1 589
1 590
1 591
1 592
1 593
1 594
1 595
1 596
1597
1 598
1 599
1 600
1 601
1 602
I OUJ
1 604
1 605
1 606
1 607
345 Accessory Electric Plant
P
P
P
P
347
NU
SG
SG
SG
DU
SG
1 35,300,481
111,442,273
2.91 1.688
1 26,905,791
1 04,527,860
2.731.033
8,394,691
6,914,413
'180.655
8,394,691
6,914,413
1 80.655
B8 249,654.442 234,1 64,684 15,489,759 15,489.759
346 Misc. Power Plant Equipment
P
P
P
Other Production ARO
P
Unclassified Other Prod Plant-Acct 102
PS
9,610,734
2,530,800
9,014,438
2,373,777
596,296
157,023
596,296
157,023
B8
B8
12.141.534 1 1 .3E6.215 753.31 9 753.319
OP
SG
Total Other Production Plant
Summary of Other Production Plant by Factor
c
DGU
SG
SSGCT
Total of Other Production Plant by Factor
Experimental Plant103 Experimental Plant
P
Total Experimental Production Plant
Total Production Plant
350 Land and Land Rights
T
T
T
352
3.345.759.964 3.138.177.627 207.682.337 40.993.803 248.576.140
3,138,102,641 207,582,337 4o,ee3,;03 24a.516j40
10,981,778,/1:ll 10,300,420,898 681,357,532 55,041,961 736,399,4e4
74,986
3.345.684.978
74,986
41
B8
B8
B8
21,060,783
48.427.409
19,754,071
45,422,741
1,306,712
3,004,669
1,306,7'12
3,004,669
SG
SG
JU
J
SG
SG
SG
SG
SG
SG
JUan
SG
156 1 9.687
Structures and lmprovements
T
T
T
T
Station Equipment
T
T
T
Towers and Fixtures
T
T
T
Poles and Fixtures
T
T
T
7,293,;55
17,994,262
1 58,847,658
u,ro,in
16,877,812
148.991.987
452,533
'1,1 16,450
9,855,670
452,533
1,116,450
9,855,670
B8 't 84,135,575 172.710.921 11,424.654 11,424,854
353
1 15,51 8,737
172,635,580
1.51 'l .390.441
108,351 ,401
161,924,441
1 .417.616.532
7,1 67,336
10,71 't,139
93.773.909
7,1 67,336
10,71 1,139
93,773,909
B8 1,799,544.757 1.687.892.373 1 11,652,384 111,652,384
1 55,435,933
1 33,295,1 43
916,955,375
145,791,942
125,024,873
860,063.067
9,643,990
8,270,270
56,892,308
9,643.990
8,270,270
56,892,308
B8 1,205,686,451 1,1 30.879.883 74,806,568 74,806,568
SG
SG
5b
65,1 18,885
1 1 5,31 5,552
516.425,953
61,078,597
108,'t60,822
484.384.411
4,040,288
7,154,730
4,040,288
7,154,730
39,292,21032,041.542 7,250,66888 696,860,390 653,523,830 43,236,560 7,250,668 50,487,227
2010 PROTOCOL Page 2.25
Year-EndFERC BUS UNADJUSTEO RESULTS IDAHOAccT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1 608
eii
'1612
16t3
1614
1 615
1616
1617
161 8
161S
1620
1821
1622
1623
1624
l0z3
1 626
1627
1 628
1629
1 630
163 1
1632
I 633
1 634
1 635
1 636
1 637
I O50
1 639
1 640
'1641
1642
1 643
ef
1 648
1 649
1 650
1651
1652
1653
1654
1 655
1 656
1 657
1658
1659
1 660
1661
1 662
1 663
1 664
1 665
I OOO
1 667
1 668
1 669
aoE
B8
Sb
SG
SG
SG
Sb
SG
358
T
T
T
Underground Conduit
T
T
T
Underground Conductors
T
T
T
Roads and Trails
Unclassified Trans Plant - Acct 300TSG
Unclassified Trans Sub Plant - Acct 300TSG
181,870,431
156,71 1 ,205
170,585,318
146,988,092
11,284,114
9,723,1 15
- 11 ,284,114- 9,723,115
707,459.214 '161 161
1
6,371 5,976 39591,651 85,964 5,686 - 5,6863,242,082 3.040,928 201,154 - 201,15488 3,340,104 3,132,868 207,236 - 207,236
SG
SG
SG
TSGTSGTSG
1,0a7,552
6,41 1.908
,,oro,oru
6.014,082
67,477
397.825
67,477
397.825
B8 7,499,460 7.034,157 465,302 465,302
359
1,863,032
440,513
1,747 ,440
413,182
1 1 5.591
27,332
- 1 15,591- 27,332
TP
9,619,250 9,022,426 596,824 - 596,82488 11,922,795 11,183,048 739,747 - 739,747
50.448.446 47.318.382 3.1 30.063 - 3.130.063
50,448,446B8
B8
B8
47.318.382 3.130,063 - 3,130,063
TS0
Total Transmission Plant
Summary of Transmission Plant by Factor
DGP
DGU
SG
Total Transmission Plant by Factor
360 Land and Land Rights
DPW
362
Structures and lmprovements
DPW
Station Equipment
DPW
Storage Battery Equipment
DPW
Poles, Towers & Fixtures
DPW
Overhead Conductors
DPW
363
365
5,231,106,254 4,906,543,342 324,562,912 7,250,668 331,813,579
62.028.583 60,534.269 1.494.314
B8 1
361
449
B8
B8
B8
364
97,299,882 95,136,369 2,163,513 - 2,163,513
88 97,299,882 95,136,369 2,163,513 - 2,163,513
901,028,391 871,836,011 29,192,380 - 29,192,380
88 901,028,391 871,836,011 29,192,380 - 29,192,380
1.O45.311 .674 73.225 75.038.449
1.674
342778
911
eiil
1674
1 675
'1676
1677
1 678
1 679
'1680
1 681
1682
1 683
1 684
'1685
1 686
1 687
1 688
1 689
I 690
1 691
1 692
1 693
1 694
1 695
1 696
1697
'1698
1 699
1 700
1701
1702
't703
1704
1 705
Eli
1 709
17 10
17 11
1712
1713
1714
17 15
1716
17 17
17 18
17 19
2010 PROTOCOL Page2.26
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
DPW
367 773,463,584 747,839,367 25,624,217 - 25,624,217
98 773,463,584 747,839,367 25,624,217 - 25,624,217
368
1.1 93.801.016 1,120.1 73.647,322
1.193.801.016 647
654,161,585 620,816,424 33,345,160 - 33,345,16088 654.151,585 620,816,424 33,345,160 - 33,345,160
177.959.362 4.948 13.584.414 13.584.414
13,584.414 13,584.414
B8
Underground Conductors
DPW
Line Transformers
DPW
Services
DPW
Meters
DPW
lnstallations on Customers' PremisesDPW S
Leased Property
DPW
Street Lights
DPW
Unclassified Dist Plant - Acct 300DPW S
Unclassified Dist Sub Plant - Acct 300
DPW S
B8
369
370
B8
B8
B8
B8
B8
B8
B8
372
DP
373
8.822.747 8,653,693
8.822,747 8,653,
60,769,235 60,129,009 640,226 - 640,226
60,769,235 60,129,009 640,226 - 640,226
27,033,777 25,396,169 1,637,608 - 1,637,608
27,033,777 25,396,169 1,637,608 - 1,637,608
6,021,760,978 5,721,261,012 300,499,957 300,499,967
6.021,760.978 5.721,261 ,012 300,499,967 300,499,967
DSO
Total Distribution Plant
Summary of Distribution Plant by Factor
S
Total Distribution Plant by Factor
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page2.27
IDAHOADJUSTMENT ADJ TOTAL
Cii
1724
1725
1726
1727
172A
1729
1 730
1731
1732
I/JJ
1734
1 735
1 736
1737
1 738
I 739
1740
1741
1742
1743
1744
1745
1746
1747
1748
1749
1750
17Ea
1752
1753
1754
1 755
eii
't 760
1761
1762
1 763
1764
1765
I 766
1767
1 768
1 769
389 Land and Land Rights
G.SITUS
CUST
PT
G.SG
PTO
Structures and lmprovements
G.SITUS
PT
PT
CUST
G.SG
P
PTD
Office Fumiture & Equipment
G-SITUS
PT
PT
CUST
G.SG
P
PTD
G.SG
(J-5u
Transportation Equipment
G-SITUS
PTD
b-Jg
CUST
PT
P
PT
b-sb
PT
Stores Equipment
G-SITUS
PT
PT
PTD
u-Ju
PT
S
CN
SG
SG
SO
S
SG
SG
CN
SG
SE
SO
s
SG
SG
CN
SG
SE
so
SG
SG
12,750,242
1 ,1 28,506
ae,
1,228
7.592.A77
12,552,604
'1,084,536
312
1,151
7,143.167
197,639
43,969
21
76
448.909
1 97,639
43,969
21
76
!148.909
B8 21,472,385 20.781,771 690,614 690.614
390
392
aoa
1 1 8,769,842
337,7?5
1,632,368
1 1,003,944
5,322,359
8,922
1 08,108,41 0
316,771
1,531,088
1 0,575,203
4,992,134
8,352
10,661,432
20,954
101 ,280
428,741
330,225
570
10,661 ,432
20,954
101 ,280
428,741
330,225
570
4 I 198
B8 17.198.400
aoa
10,336,519
3,696
4,945,924
4,395,142
51,157
65,165,767
90,667
9,689,227
3,466
6,675,293
4,122,447
47,890
61 ,312,604
85,042
647,293
229
270.630
272,696
3,267
3,853,1 63
5.625
647,293
229
270,630
272,696
J,to I
3,E53,1 63
5,625
B8 86,988,872 81,935,968 5,052,904 5,052,904
s
SO
SG
CN
SG
SE
SG
SG
SG
e
SG
SG
SO
SG
SG
44,655 41,884 2,771 - 2,771
B8 104,892,007 97,963,894 6,928,112 - 6,928,1 12
77,528,271
7 ,034,291
18,719,234
673.478
429,830
1 18.263
343,984
9,009,0r/
53,469
113,785
318,705
5,218,497
53,971
72,278,20s
6,618,363
1 7,557,803
631,692
402,379
1 10,925
322,642
8,583,645
50,1 5 1
106,725
5,250,066
415,928
1 ,161,431
41,786
27,451
7,338
21,342
425,432
3,317
7,060
5,250,066
41 5,928
1,161 ,431
41,786
27,451
7,338
21,U2
425,432
3,317
7,060
18,845
323,781
3,349
299,860 18,8454,594,717 323,78150.622 3,349
B8 14,767,504 13.985.721 781.783 781,783
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTSTOTAL OTHER
Page2.28
IDAHOADJI,JSTMENT AOJ TOTALIDAHO
1770
eii
1774
1775
1776
1777
1778
1779
1780
1781
1782
1 783
1784
1 785
1786
1787
17A8
1789
1 790
1791
laoa
1793
1794
1795
1 796
1797
1 798
1 799
1 800
1 801
1 802
1 803
1 804
1 805
eff
1 810
181 1
1812
1813
1 814
'18'15
1816
1817
'1 818
1 819
1820
1821
1422
1 823
1824
1825
1826
1827
1828
1 829
1 830
1 831
1832
1 833
1 834
1 835
1 836
1837
34,028,003
234,515
22,975,172
3,770,043
5,617
200,483
1,758,012
89.913
32,015,619
219,965
2't,549,682
3,547j26
5,258
1 88,044
1,648,937
84.335
2,0'12,385
14,550
1,425,490
222,918
359
12,439
109,076
5,579
2,012,385
14,550
1,425,490
222,918
359
12,435
1 09,076
5.579
394 Tools, Shop & Garage Equlpment
395
G.SITUS
PT
G.SG
PTD
P
PT
G-SG
G.SG
Laboratory Equipment
G.SITUS
PT
PT
PTD
P
G-SG
G.SG
b-sb
Power Operated Equipment
G.SITUS
PT
b-5b
PTD
PT
P
P
G-SG
Communication Equipment
G-SITUS
PT
PT
PTD
CUST
G-SG
P
G-SG
G-SG
Misc. Equipmenl
G.SITUS
PT
PT
CUST
PTD
P
b-5u
G.SG
Coal Mine
P
P
WIDCO Capital Lease
P
Remove Capital Leases
398
s
SG
SG
SO
SE
DL,
SG
SG
B8 63,061,760 59,258,965 3,802,794 3,802,794
a
bb
bb
SO
SE
SG
Str
SG
S
SG
SG
SO
JU
SE
SG
SG
23,341,660
1 ,518
5,178,761
u,uur,oo,
271,218
21,960,433
1,424
4,872,548
u,,uu,ro,
254,390
1,381 ,227
94
306,21 3
oor,ioo
16,828
1 ,381,227
94
306,21 3
oo, ioo
16,828
14 152 870 870
B8 112.4 112.4
999,837 937,802 62,035 - 62,035
B8 158,268,076 147,213,136 11,054,941 - 11,054,941
115,214,709
942,522
38,309,765
1,372,818
1,383,394
45,031
1 64,930,351
987,208
1,544,068
74,3?0,295
3,413,535
134,871,651
316,999
881,627
216,484
2,889,987
1,668
2,370,221
1 06,827,084
884,043
35,932,844
1,291,645
1,297,562
42,1-56
1 55,409,587
925,956
1,448,267
69,925,837
3,280,535
126,503,567
296,755
826.926
208,050
2,719,106
1,561
2,223,1-61
8,387,625
58,479
2,376,922
81,t73
85,832
2,8-76
9,520,764
61,251
95,80'l
4,394,458
1 33,000
8,368,084
20,245
54,700
52,2-O3
8,435
1 70,881
107
147,060
8,387,625
58,479
2,376,922
81,1 73
85,832
2,8-76
- 9,520,764- 61,251- 95,80'l610,921 5,005,380- 133,000280,872 8,648,955- 20,245_ s4,700
52,2-03
8,435
170,881
107
147,060
397
a
SG
SG
so
CN
SG
SE
SG
5g
s
SG
SG
CN
so
SE
SG
SG
17,428 16,347 1,081 - 1,081B8 381.283,162 358,633,777 22,649,385 891,793 23,541,178
2,530,455 2,478,252
SE
SEMP
ea
302,211 ,7 57 282.911.236 1 9,300,520 11.404,674 30,705,1 95
B8
B8
302 211 757 282 S1 1 236 19.300.520 11.404.674 30.705.195
SE
B8
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2010 PROTOCOL
Year-EndFERC BUS
G.SITUS SPSG
Remove Capital Leases
1011346 General Gas Line Capital LeasesPSG
GP
Remove Capital Leases
Unclassified Gen Planl - Accl 300G.SITUS SPTD SOCUST CNG.SG SG
PT SGPT SG
Unclassified Gen Plant - Acct 300G-SITUS S
399G
PTD
G.SG
PT
PT
Total General Plant
Summary of General Plant by Factor
S
DGP
DGU
SG
SO
SE
CN
DEU
SSGCT
SSGCH
Less Capital Leases
Total General Planr by Factor
301 Organization
I.SITUS
PTD
I.SG
Franchise & Consent
I.SITUS
I-SG
I-SG
I.SG
P
P
UNADJUSTED RESULTS
24,745,765
(36.872,547\
8,641,075
Page2.29
IDAHO
- ,,uau ,0,
(1.855.965)
d,ii
1842
'1843
1844
1 845
1 846
1A47
1 848
1 849
1 850
1 851
1 852
1 853
1 854
1 855
1 856
1 857
1 8s8
1 859
1 860
1 861
1862
1 863
1 864
1 865
1 866
1867
1 868
1 869
1 870
187 1
1872
1873
eEi;
1 878
1879
1 880
'188 t
1 882
1 883
1 884
1 885
1 886
1887
1 888
1 889
1 890
1 891
1 892
1 893
1 894
1 895
1 896
1 897
1 898
I too
PTD so 3,704,763 3,485,705 219,058 - 219,058B9 38,728,512 36,A72,s47 1,855,965 - 1,855,965
8,641,076
26,382,673
(38.728,51 2)
1,636,908
(1.8s5.965)
B9
308,984
B8 5,225,619 4,916,635 308,9E4 - 308,984
1,414,257,569 1,324,008,013 90,259,556 12,296,467 102,556,023
5,225,619 o,rru,ua, ,ou,ruo
SO
SG
SG
SG
B8
B8
577,080,207
277 ,921,103
272,215,397
303,070,981
22,708,393
538,544,1 40
260,677,s45
256,1 1 9,670
283,715,587
21.823.618
38,536,066
17,243,558
16,095,727
1 9,355,394
884,775
,ur,in
610,921
11.404.674
38,536,066
17,524,429
16,706,649
30,760,068
884.775
(.r,rrr.i,r) (rr.rrr,iorl (,,ruu,ruur - r,.ruu,ruut1,414,267,569 1,3
s
SO
SG
B8
S
SG
SG
SG
SG
SG
1,000,000
10,500,447
141,541,009
9,1 89,363
n,rou,ron
132,759,126
8,619,21 1
1,000,000
651,498
8,781,883
570,152
,,rro,irr.
1,000,000
651,498
10,772,355
570,152
600,993 563,705 37,288 - 37,288B8 162,831,812 151,790,991 11,040,822 1,990,472 13.031,294
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.30
IDAHOADJUSTMENT ADJ TOTALIDAHO
1 900
eil
'1904
1 905
1 906
1907
1 90E
1 909
1910
1911
1912
1913
1914
1915
1916
'1917
191 8
191 9
1 920
1921
1922
1 923
1924
torE
1 926
1927
1928
1929
1 930
1 931
1932
1 933
I 934
1 935
eii
1 S40
1 941
1942
1 943
1944
1 945
1 946
303 Miscellaneous lntangible PIantI.SITUS S
I.SG SGPTD SOPSECUST CNPSGPSG
Less Non-Utility Plant
Unclassified lntangible Plant - Acct 300I-SITUS SI.SG SGPSG
PTD SO
Total lntangible Plant
Summary of lntangible Plant by Factor
e
DGP
DGU
SG
SO
CN
SSGCT
SSGCH
SE
Total lntangible Plant by Factor
Summary of Unclassified Plant (Account 106 & 1 02)
DP
DSO
GP
HP
NP
OP
TP
TSO
IP
MP
SP
Total Unclassified Plant by Factor
Total Electric Plant ln Service 24.461.378.484 23.015.010.328 {.446.368.156
1,990,472
367,568
4,106,489
21,328,516
21,527 ,139
4,848,581
235.503
1,637,608
308,984
(202)
3,1 30,063
76.947.135 1.523.315.292
1 3,800,088
149,846,933
357,856,529
3,687,563
124,442,3-27
1 0,693,600
140,549,71 1
336,696,957
3,452,0s9
1 1 9,593,745
3,1 06,489
9,297,222
21,159,572
235,503
4,848,581
367,568
3,1 06,489
9,297,222
21,527,139
235,503
4,848,581
303
ae
0,986,072
812.465.25?762.777.063 49.688.189 2.358.040 52.046.229
I-SITUS
B8
14,800,088
31 1,678,745
357,856,529
124,442,327
a,urr,ia,
27,033,777
5,225,619
:
(3,249)
50,448,446
10,693,600
292.340.702
336,696,957
'119,593,745
3.452.059
25,396,1 69
4,916,635
:
(3,048)
47,318,382
4,106,489
1 9,338,044
21,159,572
4,848,581
235.503
1,637,608
308,984
:
(202)
3,1 30,063
3,919,758 3,576,558 243,201 - 243,201
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2010 PROTOCOL
Year-EndFERC BUS
S
SE
DGU
DGP
5U
so
CN
DEU
SSGCH
SSGCT
Less Capital Leases
105 Plant Held For Future UseDPW SPSGTSGPSGPSEGSG
Total Plant Held For Future Use
114 Electric Plant Acguisition AdjustmentsPSPSGPSG
Total Electric Plant Acquisition Adjustment
I 15 Accum Provision for Asset Acquisition AdjustmentsPSPSG
6,613,716,259
306,758,544
16,S02,409,;47
630,071,926
147,150,7..20
9,784,767
3,707,729
8,923,302
29.463.838
UNADJUSTED RESULTS
6,270,573,737
287,167,6_46
9,784,767
3,477,6A3
8,369,657
27,582,153
Page 2.31
IDAHO
- 343,142,522eii
1 951
1 952
1 953
1 954
1 955
1 956
1957
{ oEa
1 959
1 960
1 961
1 962
I 963
1 964
1 965
1 966
I 967
1 968
1 969
1 970
1971
1972
1973
1974
1 975
1 976
1977
1 978
I O70
1 980
1 981
1982
G,
1 986
1 987
1 988
1 989
1 990
1 991
1 992
1 993
1 994
1 995
1 996
1 997
1 998
I OOO
2000
2001
2002
2003
2004
2005
2006
2007
15,759,907,501 1,042,502,046592,816,627 37,255,299141,417,363 5,733,357
343,142,522
1 9,590,898
,ro,oo,
553,644
1,881,685
11,404,6-74
64,563,973
978,489
(783,690)
(1,881,685)
30,995,572
1 ,107,066,019
38,233,788
5,733,357
(553,644)
553,644
" (38,88,512) (36,872,s47) (1,8ss,e65) - (1,855,s6s)
124
124 Nuclear Fuel
Total Nuclear Fuel
Weatherization
DMSC
DMSC
182W Weatherization
DMSC
DMSC
DMSC
DMSC
186W Weatherization
DMSC
DMSC
DMSC
DMSC
DMSC
Total Weatherization
SG
SE
5
so
*rn
815
815
815
1,523,692
(5,742,124)(8,049,099)2.306.974 2.306.974
816 (s,7a2,12a) (8,04
(4,?22,8871 (6,s46,071)2,323,184 ?,323,184
S
SG
SGCT
SO
S
CN
CNP
5b
SO
816
816
I ,507,218
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTEO RESULTS
OTHER
Page2.32
IDAHOADJUSTMENT ADJ TOTALIDAHO
151 Fuel Stock
Total Fuel Stock
P
P
P
P
DEU
SE
SE
SE
SE
813
227.899.767 213,345,124 14,554,643 (1,585,415)12,969,228
152 Fuel Stock - Undistributed
P
25316 DG&T Working Capital DepositPSE
25317 DG&T Working Capital DepositPSE
25319 Provo Working Capital DepositPSE
Cii
2012
2013
2014
2015
2016
2017
201 8
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2429
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
ei:2047
2048
2049
2050
2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
2065
2056
2067
206E
Total Fuel Stock
154 Materials and Supplies
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
Total Materials and Supplieg
Total Materials & Supplies
165 Prepayments
DMSC
GP
PT
P
PTD
Total Prepayments
813 234,s66.950 21 9.586,51 3 14,980,437 (1 ,592,917)13,387,520
s
SG
etr
so
SG
5()
SNPD
SG
JU
SG
JU
SG
SG
S
GPS
SG
SE
so
90,577,565
5,242,264
6,S14,497
50,456
102,849,659
4,781
(,e47,7_e2)
-
8,752.685
85,248,501
4,91 7,009
6,472,908
47,472
96,458,373
4,484
(1 ,760,631)
.
8,209,627
5,329,064
325,255
441,589
2,983
6,381,286
297*r,:.,
543,059
- 5,329,064- 325,255- 441,589- 2,983- 6,381,286- 297, "''i'
- 543,059
t63 Stores Expense U ndistributedMSS SO
25318 Provo Working Capital DepositMSS SG
ers
813
(273,000) (2s6,062) (16,S38) - (16,e38)
arg
813 212,271,115 199,351,682 12,919,433 12,919,433
10,412,202
1 1 ,639,218
3,566,251
2,865,001
1 0,1 1 8,163
1 0,951 ,004
3,344,984
2,682,030
294,039
688,213
221,267
182,971
294,039
688,21 3
221,267
182,971
155 155
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.33
IDAHOADJUSTMENT ADJ TOTALIDAHO
cii
2073
2074
2075
luto
2077
2078
2079
2080
2081
2082
2083
2084
2085
2086
2087
2088
2089
2090
2091
2092
2093
2094
2095
2096
2097
2098
2099
2100
2101
2102
2103
2104qii
21 09
2110
2111
2112
2113
2114
2115
2116
2117
2118
2119
2120
2121
?122
2123
2124
2125
2126
2127
2128
182M Misc Regulatory Assets
DD52
DEFSG
f
DEFSG
P
P
DDSO2
186M Misc Deferred Debits
LABOR
P
P
DEFSG
LABOR
P
?
GP
Total Misc. Deferred Debits
Working CapitalCWC Cash Working Capital
cwc
cwc
CWC
s
DU
SGCT
SG-P
SE
DU
SO
S
JUen
SG
5U
SE
5U
EXCTAX
811
228,230,1-43
4.022.023
16,243,0-97
61,351 .51 1
47,025
11,751,997
53,035,309
25.944,879
(63,788)
(6,628,149)
(2,354,376)
(77 ,171)
(5,847,337)
(6,288,1 30)
{1.01 3.516)
228,110,258
3,771 ,483
1 6,243,097
57,544,969
44,244
1 1 ,001,465
50,304,785
24,410,793
(63,788)
(6,236,236)
(2,2U,015)
(72,383)
(5,473,901)
(5,886,s43)
1 1 9,885
250,540
3,806,542
2,781
750,532
2,730,5-25
1,534,086
(391 ,91 3)
(1 50,360)
(4,788)
(s73,436)
(401,s87)
(1 9s,008)
160,891
(192,4-s7)
1,215,607
(79,1 23)
250,540
1 60,891
5,022,145
2,781
2,538,068
1,534,086
(391,91 3)
(1 50,360)
(4,788)
(386,722)
(401,s87)
att
owc
131
141
143
232
232
232
232
2533
2533
230
230
254105
254105
2533
b
so
SE
SNP
5b
SO
SO
s
SO
SE
SG
5
SE
SE
S
SG
SE
SE
ar+
Othet Work. Cap.
cash GP
Working Funds GP
Notes Receivabft GP
OherAJR GP
NP PTD
PTD
P
T
Ohd Msc. O{ Crd. P
dhs Msc. Ol. crd. P
Assd Rdr. Oblig P
&sst Rettr. Oblig. P
mO Reg Li6bility P
ARO Reg LEbility P
Cholta Roclamatioi P
Total Working Capital
Miscellaneous Rate Base18221 Unrec Plant & Reg Study Costs
P
18222 Nuclear Plant- Troian
P
P
P
5
TROJP
TROJD
(948,789)(64,727)(64.727)
av
814 56,707,721 53,829.922 2.877,798 t205,7431 2,672,05e
815
815
2010 PROTOCOL
Year-End
FERC
ACCT DESCRIP
BUS
FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER ADJUSTMENT
Page2.34
IDAHO
ADJ TOTAL
2129
eii
2133
2134
2135
2136
2137
2138
21 39
2140
2141
2142
2143
2'144
2145
2146
2147
2148
2149
2'150
2151
2152
2153
2154
2155
21 56
2157
2158
2159
2160
2161
2162
2163
2164
e!:
2169
2170
2171
2172
2173
2175
2176
2177
ztto
2179
1 869 Misc Oeferred Debits-Trojan
P
P
Total Miscellaneous Rate Base
Total Rate Base Additions
235 Customer Service Deposits
CUST
CUST
Total Customer Service Deposits
2281 Prop lns PTD SO2282 lni & Dam PTD SO2283 Pen & Ben PTD SO2283 Pen & Ben PTD S254 Res Liab PID SE254 lns Prov PfD SO
22841 Accum Misc Oper Provisions - OtherPSPSG
815
815
Bl5 974,381,609 927,859,458 46,522,151 12,251,769 s8,773,920
815
(59,307,721)
(2,910,412)
285,034
(1,863,134)
(3,583,508)
607.1 91
(1,893,896)
(22,971,446)
(uu,roo,rau)
(2,738,323)
285,034
(1,746,930)
(3,360,004)
(1,888,379)
(21,546,187)
(r,uou,iru)
(1 72,08e)
(1 16,204)
(223,503)
(5,s1 7)
(1,425,2se)
(236,490)
402.532
(3,506,785)
(1 72,08e)
(, ', u,ro.)
(223,s03)
(242,0-08)
(1,022,7261
2il105
230
254105
254
252
ARO PARO PARO P
P
S
TROJD
TROJD
S
Customer Advances for ConslructionDPW S
DPW
T
DPW
CUST
Total Customer Advances for Construction
25398 SO2 EmissionsPSE
25399 Other Defened Credits
P
LABOR
P
P
SE
5(J
SO
CN
S
SO
SG
SE
819
819
(4,552,1 33)
(23,5s9,473)
(2,648,549)
(4,487,81 1)
(22,166,433)
(2,484,2211
(64,322)
(1,393,040)
(164 329)
(64,322)
(1,393,040)
(164,329)
819
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.35
IDAHOADJUSTMENT AOJTOTALIDAHO
ei:
2184
2185
21 86
2187
2188
2189
21 90
2191
2192
2193
2194
2195
21 96
2197
2198
2199
2200
2201
2202
2203
2204
2205
?206
2207
?208
2209
2210
2?11
2212
2213
2?14
2215
c1i
2?20
2221
2222
2223
2224
2225
2226
2227
2228
2229
2230
2231
z2Jl
zzJS
2234
2235
2236
2237
2238
2239
2240
190 Accumulated Defened lncome TaxesPSCUST CNP IBT
LABOR SOP DGP
CUST BADDEBT
35,724,4_57
91.436,699
,,uor,r32
2,067,055
44,1 1 5,261
(12,2s1,553)
13,399,273
(3,677 ,147 ,2-92)
1r,oru,oro1
(5,297,628)
(100,224,714)
(2,654,634)
(1 8,700,s47)
(1 3,280,848)
(8,163,292)
(3,070,2-14)
(1,526,397)
(67,087)
(329,332)
(493,263)
(1 03,734)
(251 ,140)
(200,802)
35,254,835
86,030,171
,,roo,iu,
1,938,132
41,378,1 39
(11,469,117)
1 3,399,273
(3,470,420,060)
(99s 4ss)
(4,959,299)
(1 00,067,624)
(2,489,928)
(17,s06,2s1)
(1 2,49s, s70)
(7,680,606)
(2,889,1-41)
(1,431 ,315)
trrr,rrrl
(493,263)
(1 03,734)
(251,140)
1172,727)
469,6-22
5,406,52E
,oa,uu,
128,922
2,737,122
(782,436)
(62,s59)
(r,.ro,.rr)
(128,922)
(2,369,681)
(2,2s3)
3,048
13,369
(41,361)
75,536
(3,079)
(1 28,8s3)
4,026,2-01
303,569
(0)
367,442
(782,436)
(220,271,224)
0
(2,2s3)
3,048
13,369
(1 03,920)
3,704
(341,506)
(81,5s4)
(1 67,785)
(1,1 94,296)
(914,131)
(482,686)
(1 81,073)
(9s,082)
(1 19,659) 349,963
P
P
P
PTD
DPW
TROJD
SG
SE
SNP
SNPOPSG
Total Accum Deferred lncome Taxes
281 Accumulated Deferred lncome TaxesPSPT SGT SNPT
282 Accumulated Deferred lncome Taxes
GPSACCMDIT OITBAL
CUST CNPTD SNPDPW SNPDLABOR SODPW CIACPSEPSG
283 Accumulated Deferred lncome TaxesGPSPSGPSELABOR SOGP GPSPTD SNPP TROJDPSGP SGCT
Total Accum Deferred lncome Tax
255 Accumulated lnvestment Tax Credit
819 164,59s,751 156,336,423 8,263,328 (3,998,589) 4,264,739
(226,880,978)(212,804,194\114,076,784)14,076,784 0
B19
- (220,271,224)(206,727,232) 206,727,232
- 3,704(338,32e) (3,177)(3,716,34e) (3,485,769) (230,580) (3,6s8,307) (3,888,887)
819 (3,673,820,009) (3,466,461,309) (207,358,700) (17,229,009) (224,587,709)
5U
(1 57,090)
(1 54,706)
(1 ,1 94,296)
(78s,27s)
(482,686)
(181 ,073)
(95,082)
ers
819 (3,883,721,882) (
(67,087)(67,087)PTD
PTD
PTD
PTD
PTD
PTD
PTD
PTD
Total Accumlated ITC
Total Rate Bsse Oeductions
S
tTc84
ITC85
tTc86
lTc88
tTc89
tTC90
SG
819
(28,075)
(4,051,418,086) (
20't0 PRoTocoL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page 2.36
IDAHOADJUSTMENT ADJ TOTAL
eit
2244
2245
2246
2247
2248
2249
2250
2251
2252
2253
2254
zlca
zz30
2257
2258
2259
2260
2261
2262
2263
2264
2265
zzoo
2268
2269
2270
2271
2272
2273
2274
2?75
tzto
eii
2280
2281
2282
2283
2284
2285
2286
2287
2288
2285
2290
2291
2292
2293
2294
2295
2296
l08SP Steam Prod Plant Accumulated DeprPSPSGPSGPSGPSG
108NP Nuclear Prod PlantAccumulated DeprPSGPSGPSG
108HP Hydraulic Prod Plant Accum DeprPS
(709,010,021)
(784,802,976)
(886,61 3,759)
(665,019,640)
r/36,1 1 0,037)
(831 ,603,991)
(43,990,381)
(48,692,939)
(55,009,768)(7,84e,1 s6)
(43,990,381 )
(48,692,939)
(62,8s8,92s)
SG
817
817
P
P
P
P
SG
SG
SG
SG
SG
(149,286,727)
(26,318,398)
(80,603,618)
(416,777,;77)
(233,931,165)
(140,024,263)
(24,685,479)
(7s,602,s83)
(3eo,e1 8,;8s)
(21e,416,9s4)
(9,262,464)
(2s,858,;el)
(14,514,211)
912,424
(976,798)
(ro,rou,iur)
(1 s,491,009)
- (9,262,464l.- (1,632,920)(93s,779) (5,936,814)(s,001,03s)(24,e32,s67) (23,38s,631) (1,546,936) (231,921) (1,778,8s7)
817
108OP Other Production Plant - Accum Depr
PS
PSGPSGPSG
108EP Experimental Plant - Accum Depr
PSG
Total Production Plant Accum Depreciation
Summary of Prod Plant Depreciation by Factor
S
DGP
DGU
SG
SSGCH
SSGCT
Total of Prod Plant Depreciation by Factor
108TP Transmission Plant Accumulated DeprTSG
TSGTSG
Total Trans Plant Accum Depreciation
SG
(25,41 5,8e0) (23,838,966) (1,s76,924) - (1,s76,e24)
817
817 Q,516,887,26/-1 13,298,682,71n 1218fi
(3,s16,887,;64)(3,?e8,682,717)(218,204,547)(9,081,230)(227,285,777)
(377,856,950)
(407,632,581)
(354,41 2,893)
(382.341 ,1 01 )
(23,444,O57')
(25,291,480)
(23,444,057].
(25,251,480)
20,t0 PRoTocoL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref ADJUSTMENT
Page2.37
IOAHO
ADJ TOTALTOTAL
UNADJUSTED RESULTS
OTHER IDAHO
eii
2301
2302
2303
2304
2305
2306
2307
2308
2309
231 0
231 1
231?
231 3
2314
231 5
231 6
2317
231 8
2319
2320
2321
2322
2323
2324
2325
2326
2327
2328
2329
2330
2331
l55a
Gi
255 I
2338
2339
2340
2341
234?
2343
2344
2345
2346
2347
2348
2349
2350
2351
2352
2353
23s4
2355
2356
2357
2358
2359
2360
2361
2362
2363
2364
2365
z Joo
2367
2368
{"i\
2373
1 08360 Land and Land Rights
DPW
Structures and lmprovements
DPW
108362 StationEquipment
DPW
108363 Storage Battery Equipment
DPW
108364 Poles, Towers & Fixtures
DPW
108365 OverheadConductors
DPW
108366 UndergroundConduit
DPW
108367 UndergroundConductors
DPW
108368 LineTransformers
DPW
108369 Services
DPW
108370 Melers
DPW
108371 lnstallations onCustomers' PremisesDPW S
108372 Leased Property
DPW
108373 Street Lights
DPW
108D00 Unclassified Dist Plant - Acct 300DPW S
108DS Unclassified Dist Sub Plant - Acct 300DPW S
Unclassified Dist Sub Plant - Acct 300DPW S
1 OSDP
Total Distribution Plant Accum Depreciation
Summary of Distribution Plant Depr by Factor
S
Total Distribution Depreciation by Factor
(E,s9s,008) (8,068,760) (s26,249) - (526,249)
817 (8,s9s,008) (8,068,760) (s26,249) - (526,249)
817
37.491.57 .091 .12 1 1.400.4
1,
817
817
817
11,167.51
,31 1,,167.5
(288.559.230)(272.557.694\( 1 6.001.536)
(140,ss7,59s) (136,780,349) (3,777,246) - (3,777,246)817 (140,s57,59s) (136,780,349) (3,777,246) - (3,777,246)
(333.600,493)(321.091.264)(1 2.509.229)
817 (333,600.4e3) (321,091,264) (12,509,22e) - (12,s09,229)
(246,08s,246) (231,645,978) (14,439,268) - (14,439,268)
817
417
(28,808,e76) (28,388,446) (420,s30) - (420,s30)817 (28,808,976) (28,388,446) (420,530) - (420,530)
817
817
817
4.334 4.179.917 154.378 154.378
1 54.37E
(2.387.4s4.291)(2.258.387.6761 (1 29.066.61 5)2.15',t.642 (1 26.914.973)
(2,387,454,291\(2,258,387,676) (129,066,615)2,151,642 (1 26,91 4,97s)
't79.9'1 1
817
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTSTOTAL OTHER
Page 2.38
IDAHOADJUSTMENT ADJ TOTALIDAHO
2374
eii
2378
2379
2380
2381
2382
2383
2384
2385
2386
23A7
2388
2389
2390
2391
2392,ao2
2394
2395
2396
2397
2398
2399
2400
2401
2402
2403
2404
2405
2406
2407
2408
2409
efi
2414
2415
2416
2417
?418
2419
2420
2421
2422
2423
2424
2425
2426
2427
2428
2429
2430
2431
2432
2433
2434
2435
2436
2438
2439
2440
2441
2442
2443
2444
(1 E9,968,064)
(1,7s4,607)
(3,s66,441)
170,629,243)
(6,597,309)
(93,366,063)
(366,3e6)
(6s,910)
(1 77,538,687)
(1,645,743)
(3,345,1 62)
(66,247,066)
(6,340,261)
(87,84s,4s4)
(342,997)
(61 ,821)
(12,429,377)
(1 08,864)
(221,27e)
(4,382,',t77)
(257,047)
(5,520,609)
(23,400)
(4,089)
(12,428,018)
(1 08,864)
(22't,279)
(4,380,991)
(255,1 20)
(s,520,71 2)
(23,417\
(4,089)
108GP General Plant Accumulated Depr
G.SITUS SPT SGPT SG
G-SG SGCUST CNPTD SOPSEG.SG SGG-SG SG
'l08MP Mining Plant Accumulated Depr.PSPSE
108MP Less Centralia Situs DepreciationPS
1081390 Accum Depr - Capital LeasePTD SO
Remove Capital Leases
1081399 Accum Depr - Capital LeasePSPSE
Remove Capital Leases
Total General Plant Accum Depreciation
Summary of General Depreciation by Factor
S
OGP
DGU
SE
SO
CN
SG
DEU
SSGCT
SSGCH
Remove Capital Leases
Total General Depreciation by Factor
Total Accum Depreciation - Plant ln Service
111SP Accum Prov for Amort-Sleam
111GP AccumProvforAmort-General
G-SITUS SCUST CNI.SG SGPTD SOPSE
1,360
1,186
1,927
(1 04)
(1 8)
817
'4.75 37 137
(170,36e,081) (1se,488,5s1) (10,880,4s0) - (10,880,490)
817 (170,369,081) (1s9,488,591) (10,880,490) - (10,880,490)
817 (170,369,081) (159,488,591) (10,880,490) - (10,880,490)
817
817
817
817
817 (538,89s,111) (504,930,535)(33,964,576)4,351 (33,960,224)
(1 89,968,064)
(170,735,477)
(93,366,063)
(6,s97,309)
(78,228,198)
(1 77,538,687)
(159,831,588)
(87,845,454)
(6,340,261)
(73,374,54s',)
(12,429,3-77)
(1 0,903,889)
(5,520,609)
(257,047)
(4,853,652)
1,360
(1 8)
(1 04)
1,927
'1 ,186
(12,428,0-18)
(10,903,907)
(5,520,712\
(25s,120)
(4,852,467)
(7,806.701.387)(7.340.869.761)(455.831,626)(6.513.483)(472.345,',|081
PSGPSG
(1 0,458,592)
(2,936,060)
(s4,532)
(6,441,849)
(1 0,372,664)
(2,821,664)
(8s,928)
(1 14,396)
(85,928)
(1 1 4,396)
(3,383)
(380,898)(6,060,951)(380,898)
818
20r0 PRoTocoL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.39
IDAHOADJUSTMENT ADJ TOTALIDAHO
2445
Ji
111HP AccumProvti'o"n-".'"
:B2449 P SG2450 P SG
2451
2452
24532454 11 1lP Accum Prov for Amort-lntangible Plant2455 |-STTUS S2456 P SG2437 P SG2458 P SE2459 t-SG SG2460 t-SG SG2461 r-SG SG2462 CUST CN2463 P SG2464 P SG2465 PTD SO
24662467 1 1 1lP Less Non-Utility Plant2468 NUTIL OTH
2469
2470
2471'111390 AccumAmtr-CapitalLease2472 G-SITUS S2473 P SG2474 PTD SO
2475
24762477 Romove Capitsl Lease Amtr
24782479 Total Accum Provision for Amortization
2480
eij summaryorAmorrizarionbyFactor2485 S2486 DGP2487 DGU2488 SE2489 SO2490 CN2491 SSGCT2492 SSGCH2493 SG2494 Less Capital Lease2495 Total Provision For Amortization by Factor
(884,970)(830,062)(s4,908)(s4,e08)
818 (884,970)(830.062)(54,908)(54.908)
(279,408,250) (262,887,219) (16,521,031) (s,869) (16,s30,900)
818 (497,132,105) (468,933,387) (28,198,718) (668,833) (28,867,s51)
(4s7,132,105) (46
(1,570,876)
(399,1 59)
(2,259,125)
(62,026,s23)
(36,08s,s92)
(4,293,065)
(1 10,683,308)
(405.805)
396,357
910,304
(11,633,111)
(2,259,125)
(277,176,81s)
( 1 13,619,369)
(103,239,743)
(7s3,63s)
(374,394)
(2,114,848\
(s8,1 78,476)
(33,846,66s)
(4,026,703)
(1 06,370,812)
(380,627)
(1 0,729,946)
(2,1 14,848)
(260,787,726)
(109,192,4_77)
(96,834,255)
(81?,2-37)
(24,766)
(144,277)
(3,848,448)
(2,238,923)
(266,362)
(4,312,496)
(25,178)
(903,16s)
(144,277\
(16,389,089)
(4,426,8_92)
(6,405,48S)
(658,964)
(817,237\
(24,766)
(144.277)
(3,848,448)
(2,8s7,887)
(266,362)
(4.312,496)
396,357853,825 56,480
- (2s,178)
: (e03'16s)
- (144,277)(9,869) (16,398,9s8)
: (0,426'8e2)
(658,964) (7,064,453)
56,4808,673,284 8,160,445 512,840 - 512,8409,979,946 9,410,627 569,319 - 569,319
*n*
(7,064,453)
IDAHO 201O PROTOCOL
Reveou6 AdJustments (Tab 3)
TOTAL
Page 3.0 Total
WreelingRevenue AncillaryRevcnue
3.'t 3.2TcftplElure Revenue
TotalNomalized Normali2ation Nomelization
(26,556,994) (6,352,610) (20,282,415)
3.3 3.4 3.5
Effeclive Price SO2 EmissionChange Allwanccs REC Rav€nues
2,078,030
1 Operaling Revenues:
2 General Business Revenues
3 hlerdepaflmental
4 Spocial Sales
5 Olher Operating Revenues
6 Total OpeEting Revenues
7
I Oporaling Expenses:
I Sleam Production
10 Nuclear Production
11 Hydro Producllon
12 OtherPowerSupply
13 Trsnsmission
14 Dielribution
15 Customer Accounting
16 CustomerServico & lnto
17 Salas
18 AdministElive & General
19 Tolal O&M Erpenses
20 Deprcciation
21 Amortizataon
22 Tues Olher Than lncome
23 lncome Tax6s: Federal
030
(88 000)
(9,232,780)
(1,254,581)
243.315
(88,000)
,a,,ou,
1 7,864
25 Defed6d ln@me Taxes
26 lnvBstment Tax Credit Adj,
27 Misc Revenuc & Expense
28 Tolal Operating Expenses
30 Operatino Rov For Retum
32 Rat6 Base:
33 El6ctric Planl ln SeNice
34 Planl H6,d for Fulure Use
35 Misc D€fered Debils
36 Elcc Planl Acq Adj
37 Nuclear Fuel
38 Prspayments
39 Fuel Sloc.k
40 Maleri€l E Supplies4l Workrng Capital
42 W.atherization Loans
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec
4E Ac@m Prov For Amort
49 Accum Def lncome Tax
50 Uoamorlized ITC
51 CustomerAdv For Const
52 Custom€r Seryice Deposits
53 Miscellsncous Deductions
182.711
(119,659)(1r9,659)
(119.659)
54
56
57
58
59
Total Deductions
Toisl Raie Base:1'19
60 Eslimated ROE impact
61
63
64 TAX CALCULATION:
65
66 Operaling Revenue
67 Olher Deductions
66 lnteresl (AFUDC)
69 lnterosl
70 Schedule "M" Additions
71 Schedule "M" Deductions
72 ln@me Befgre Tax
74 Slate lncome Taxes
75
76 Taxable lnqome
77
78 Feder6l lh6he Taxes
(1,254,581) (379,208],s4,343 (1'l\ (59.838)
-4.1230/o
(26,992,821)(8.352.610)(20,282,415,2,078.030 (1,318,01 8)(37,175)
(1 13.544)t113,544)
527 586(r?e$851) (835rF10) t2o,Cs5,e5ei 2"0 (1€
(925,977)17,864
(26,379,370) (7,973,401) (19469.982) 1,983.686 ('1,613) (1,258,180) 375,606 (35,487)
16.814 4941 131 442
Rocky Mountain Power
ldaho Results of Operations - December 2013
Temperature Normalization
Adjustment to Revenue:
Residential
Commercial
lndustrial
Total
TOTAL
ACCOUNTTvpe 90MPANY
lD SituslD SituslD Situs
440
442
442
1 (2,384,U7)1 (365,985)1 (5,602,077)
(8,352,610)
FACTOR FACTOR %
PAGE 3.1
IDAHO
ALLOCATED REF#
(2,384,547)
(365,985)
(5,602,077)
(8,352,610) 3.1.1
Description of Adiustment:
This adjustment normalizes revenues in the test period by comparing actual sales to temperature normalized sales.
Temperature normalization reflects weather or temperature patterns which can be measurably different than normal, defined
as the average temperature over a 2}-year rolling time period. This revenue adjustment corresponds with temperature
adjustments made to system peak, energy loads and net power costs.
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Page 3.1.2
Rocky Mountain Power
State of ldaho
fontn"
Ending December 2013
Booked
Normalization
Adjustmentsl
Total
Normalized
Residential 718,090 (2s,329)692,761
Commercial 437,632 (6,333)431,299
lndustrial 198,207 1.054 199,261
lrrieation 691,487 (79,446)612,042
Public St & Hwv 2,531 0 2,531
Snecial Contract I Firm 69,476 600 70,076
Soecial Contract I Interruotible t,392,124 (s 1,373)t,340,751
Special Contract 1 - Curtailed2 0 53,278 53,278
Soecial Contract 2 112,098 344 112,442
Totalldaho 3.621.646 ( 107,205)3,514,441
Source / Formularl 305 Table2 A+B
l. Includes out of period adjustment, temperature adjustment and normalization of special contracts (buy-through out curtailment in);
2. The curtailed load includes both economic curtailment and intemrption kWh.
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Rocky Mountain Power
ldaho Results of Operations - December 2013
Revenue Normalization
Adjustment to Revenue:
Residential
Commercial
lndustrial
Public St & Hwy
Special Contract 1 -Firm
Special Contract 1 -lnterruptible
Special Contract 1 - Curtailed
Special Contract 2
Total
Adjustment to Tax:
Schedule M Adjustment
Deferred Income Tax Adjustment
Accumulated Def. lncome Tax Balance
ACCOUNT Tvpe
SCHMAT
41110
190
TOTAL
COMPANY
(5,507,678)
(3,3s0,971)
(7,309,825)
(24,533)
161,997
(5,659,777)
1,644,687
(236,315)
(20,282,415)
(113,544)
43,091
(119,659)
FACTOR FACTOR %
lD SituslD SituslD SituslD SituslD SituslD SituslD SituslD Situs
PAGE 3.2
IDAHO
ALLOCATED REF#
(5,507,678)
(3,350,971)
(7,309,825)
(24,533)
161,997
(5,659,777)
1,U4,687
(236,315)
(20,282,415) 3.1.1
(113,544)
43,091
(119,659)
440 1442 1442 1444 1442 1442 1442 1442 1
1
1
1
lD SituslD SituslD Situs
Description of Adiustment:
lncluded 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, DSM, ECAM, and normalization of special contracts. This adjustment
normalizes revenues by removing the effect of these items.
Rocky Mountain Power
ldaho Results of Operations
Effective Price Change
Adjustment to Revenue:
Residential
Commercial
lndustrial
Public St & Hwy
Special Contract 1 -Firm
Special Contract 1 -lnterruptible
Special Contract 1 - Curtailed
Special Contract 2
Total Type 2
Residential
Commercial
lndustrial
Public St & Hwy
Special Contract 1 -Firm
Special Contract 1 -lnterruptible
Special Contract 1 - Curtailed
Special Contract 2
Total Type 3
DecembEr 2013
PAGE 3.3
TOTAL IDAHO
COMPANY FACTORFACTOR% ALLOCATED REF#ACCOUNT Tvpe
3
2
3
e
3
3
3
3
1,160
10,964
12,124
Situs
Situs
Situs
SitusSitus 1,160Situs 10,964
Situs
Situs @s.t.t
440 2442 2442 2444 2442 2442 2442 2442 2
440
442
442
444
442
442
442
442
ID
ID
ID
ID
ID
ID
ID
ID
562,556
293,411
523,761
3,796
30,343
580,545
23,069
48,425
2,065,906
562,556
293,411
523,761
3,796
30,343
580,545
23,069
48,425
2,065,906 3.1.1
ID
ID
ID
ID
ID
ID
ID
ID
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Description of Adiustment:
This adjustment normalizes retail revenues for known and measurable changes through December 2014 including the
annualization of the 11112013 price change authorized by Docket PAC-E-11-12 and the normalization of the price change
effective 1nlzAA authorized by Docket PAC-E-13-04.
Rocky Mountain Power
ldaho Results of Operations - December 2013
SO2 Emission Allowances
Adjustment to Revenue:
Remove 12 ME Dec 2013 Allowance Sales
Add 12 ME Dec 2014 Amortization
Adjustment to Rate Base:
Regulatory Deferred Sales
Adjustment to Taxes:
Schedule M Deduction
DIT Expense
Accumulated Deferred lncome Taxes
TOTAL
ACCOUNTTvoe COMPANY
PAGE 3.4
IDAHO
FACTOR FACTOR % ALLOCATED REF#
sE 6.386% 1,690 3.4.1SE 6.3860/o (527,586) 3.4.2
(525,896)
SE 6.386% - 3.4.2
4118 34118 3
25398
SCHMDT
41010
190
8,261,058
3,135,'154
6.386%
6.386%
6.386%
527,586 3.4.2
200,224 3.4.2- 3.4.2
SE
SE
SE
2
3
3
Description of Adiustment:
Over the years, the Company's annual revenue from the sale of sulfur dioxide ('SO2") emission allowances has been uneven.
This adjustment amortizes sales prior to June 30, 2009, includes a reduction to rate base for the unamortized balance and the
associated tax impacts. ln Case No. PAC-E-07-05, revenue from SO2 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 SO2 emission allowances after June 30, 2009
are captured in the Energy Cost Adjustment Mechanism per Case No. PAC-E-08-08.
Page 3.4.1
Rocky Mountain Power
Results of Operations - December 2013
SO2 Emission Allowance Sales
SAP Account 301947
Year Month Amount
Accumulated
Amount
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
1
2
3
4
5
o
7I
o
10
11
12
9,775
736
15,950
9,775
9,775
10,511
10,51'l
10,511
10,511
10,5'11
26,461
26,461
26,461
26,461 Ref.3.4
***"*-"-l
I Sales after June 2009 are passed back to customers via the j
: Company's Energy Cost Adjustment Mechanism (ECAM). ii Refer to Order No. 30904 of Case No. PAC-E-08-08, ltem 14. 1
GL Account Balance
Account Number 301947
Calendar year 2013
,llt8l .llsffil ,
9,775,04 , ,9,n5.00-
,li, :i, :,;;l.l.l,, IIt-,,,,:t.,
rl:],:..:::r,.]tL]iii ri4-,l
9,n5.00- I
.'',]..:.
735,*7
:,:::,,0:'L4
.,',,Plfl5
r4510J97-
::,-,r*sit;{,r-
N
o
9.o
'6OF
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toE(,)
f
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E6
.c .EeICEoo
3<
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oN
EoEO
H8Oo,9o=Ei
i<
6!
E.uoE=UEsV6
TOTAL IDAHO
ACCOUNTTvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
Add December 2013 REC Revenues Reallocated According to RPS Eligibility:
OR/CAA/I/A RPS Eliqible:
Reallocation of Dec 2013 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
Adjustment for WA RPS Banking
OR/CA RPS Eliqible
Reallocation of Dec 2013 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
CA RPS Eliqible
Reallocation of Dec 2013 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS - lneligible Wind
Adjustment for OR RPS - lneligible Wind
Remove December 2013 REC Deferrals
lncremental Adjust Dec 2013 Revenues to Dec 2014
1
1
1
1
Re-allocate Dec 2O14 REC Revenues According to RPS Eligibility:
ORiCAANA RPS Elioible:
(20,901,329)
(3,s60,s37)
(61 1,785)
26,961
445,586
13e,?3e
Rocky Mountain Power
ldaho Results of Operations - December2013
REC Revenues
Reallocation of Dec 2014 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
Adjustment for WA RPS Banking
OR/CA RPS Elioible
Reallocation of Dec 2014 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
CA RPS Eliqible
Reallocation of Dec 2014 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS - lneligible Wind
Adjustment for OR RPS - lneligible Wind
Add est Leaning Juniper Revenue 12 ME Dec2014
Add est REC rev sales-structured '12 ME Dec2014
Add est REC rev sales-unstructured 12 ME Dec 2014
Description of Adiustment:
456
456
456
456
't 665,0971 (2e,310)1 (484,415)1 (151,372)
1 1,840,5121 (105,008)I (1,735,504)
SG
CA
OR
WA
SG
CA
OR
PAGE 3.5
41,266 3.5.2- 3.5.2- 3.5.2
41.266
456 1456 3
'19,182 SG(19,182) CA
(125,218) OR
125,218 oTHER
(1,141,293)
65,1 1 5
1,076,1_78
11,705 SG
(11,70s) CA116,062 0R
(116,q62) OTHER
7,359
1,033,780
1,000,000
114,1_94
114,194
---T136-
(1,296 819)
(220 913)
SG
SG
SG
CA
OR
WA
SG
CA
OR
6.2O4o/o
Situs
Situs
Situs
6.204o/o
Situs
Situs
6.2O4Yo
Situs
Situs
0.000%
6.204Yo
Situs
Situs
Situs
6.204o/o
Situs
Situs
6.204o/o
Situs
Situs
0.000%
6.2O4o/o
Situs
Situs
3.5.2
3.5.2
3.5.2
3.5.2
3.5.2
3.5.2
tEo
3.5.1
3.5.3
456 3456 3456 3456 3
(37,e58) 3.s.3- 3.5.3- 3.5.3
(70,811) 3.5.3- 3.5.3- 3.5.3
456 3456 3456 3
456 3456 3456 3456 3
456 3456 3456 3
3.5 3
3.5.3
3.5.3
3.5.3
SG
ID
ID
457 3.5.4
76,576 3.5.4
74,Q74 3.5.4
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 (CA), Oregon (OR), and Washington (WA) have renewable portfolio standards. As such, the Company does not sell
RECs that are eligible for CA, OR, or WA RPS compliance. lnstead, the Company uses these RECs to comply with current year or future year RPS
requirements. This adjustment restates REC revenues in the 12 months ended December 2014 and reallocates OR, CA, and WA SG factor
amounts to the Company's other jurisdictions. consistent with the agreement with the Multi-Siate Process (MSP) standing committee.
Actual REC revenues are accounted for in the Company's ECAM filings as ordered by the ldaho Commission in Order No. 32196, Case No. PAC-
E-10-07. Additionally, this adjustmenl adds to results revenue associated with Leaning Juniper. REC deferrals are also removed consistent with
adjustment 5.1, which removes NPC deferrals included in unadlusted results.
Page 3.5.1
Rocky Mountain Power
Results of Operations - December 2013
REC Revenue
Actuals as Booked
uary
February-13
March-13
April-13
May-13
June-1 3
July-13
August-13
September-13
October-13
November-13
(93,587)
(84,812)
(166,459)
(202,6_40)
(70,644)
(68e,221)
(767,456)
(871,200)
(771,380)
(2,155,483)
4s62700
(20,901,329) Ref 3.5
(9,637,605)
(e3,587)
(84,812)
(162,264)
(206,624)
(15,207)
(70,644)
(689,521)
(780,566)
(871,331)
(765,080)
,157,776
(97,714)
(84,812)
(166,458)
(198,446)
(3,984)
(85,851)
(68e,221)
(767,756)
(884,309)
(771,511)
(2,149,183)
1,702,043
9,633,478
93,587
84,812
166,458
202,640
70,644
689,221
767,456
871,200
771,380
2,155,483December-13
REC Deferrals lncluded in Unadjusted Results:
FERC Account
Amount Yr. Ended December 2013
Posting Date Fin Accrual Fin Revercal Back Office
Aetrral SAP Total
FERC Acct (Ref 81) 4562700 4562700 4562700
SAP Acct 301944 301944 301945Januarv-13 (93.587) 9.633.478 (9.637 71
12 ME December 2013 Total 15,506,357 (15,535,015) (7,601
Ref 3.5.2
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Page 3.5.5
Rocky Mountain Power
Results of Operations - December 2013
REC Revenue
Calculation Details of December 2014 Estimated REC Revenues
December 2014 Proiected Renewable Enerov CrediG From Wind Generation
1 - Renewable Energy Credits from Wind (Eligible for OR/CA/WA RPS) - l\,fvvh
2 - Renewable Energy Credits from Wind (Eligible for CtuOR RPS) - MWh
3 - Renewable Energy Credits from Wind (Eligible for CA RPS only) - MWh
1,148,751 Ref 3.5.4
---TWE Rer3.s.4
-864-Rer3.s.4
Wind Generation - MWh I,148,751 Above
SG Factor Allocated Portion 65.60% Ref 3.5.4
Known Wind Sales 34,375 $ 101,672
Available Wind Credits - $
Ref 3.5.4
December 2014 Projected REC Revenues Eligible for OR/CA/WA RPS $ 101,672
Wind Generation - MWh
SG Factor Allocated Portion
3,346,224 Above
73.43% Ref 3.5.4
Wind MWh Available for Sale
Known Wind Sales
Known Non-Wind Sales
Total Known Sales
Available Wind Credits
Total December 2014 Projected REC Revenues Eligible for CA/OR RPS
2,457,150
152,909 $ 834,021
66,571 $ 1,098,422
1,
Ref 3.5.4
s 1,932,42
Ref 3.5.2
Wind Generation - MWh
SG Factor Allocated Portion
292,594 Above
98.rt8% Ref 3.5.4
Wind Mwh Available for Sale
Known Wind Sales
Known Non-Wind Sales
Available Wind Credits
December 2014 Projected REC Revenues Eligible for CA RPS
288,158
10,762 $ 35,992
119,433 $ 1,970,645
Rocky Mountain Power
ldaho Results of Operations
Wheeling Revenue
Adjustment to Revenue:
Other Electric Revenues
Other Electric Revenues
Other Electric Revenues
Total
Wheeling lmbalance Expense
- December20l3
PAGE 3.6
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR o/o ALLOCATED REF#
456 1456 2456 3
(4,480,007)
1,478,651
7,924,720
4,923,365
(1,418,333)
85,492,935
4,923,365ET6;306-
SG 6.0791o (86,224) 3.6.4
B1
3.6.3
3.6.3
SG
SG
SG
6.0790/o (272,350) 3.6.36.079% 89,891 3.6.36.0790/o 481,762 3.6.3
299,302
566
Adjustment Detail:
Actual Wheeling Revenues 12 ME December 2013
Total Adjustments
Normalized Wheeling Revenues 12 ME December 2013
Description of Adiustment:
This adjustment reflects a normalized level of wheeling revenues the Company expects in the 12 months ending December 31 ,
2014 by adjusting the actual revenues for the 12 months ended December 31 , 2013 tor normalizing and pro forma changes.
lmbalance penalty revenue and expense is removed to avoid any impact on regulated results. This adjustment reflects the
impact of the FERC rate case, FERC Docket No. ER 11-3643.
O ffi:[ff"S:f,lTi;r;:r*'0"
I
I
Page 3.6.1
Aloental Enerov Defenal Fee
Barclavs Bank
Basin Elec{ric Power Coooerative 138
aar Enerov
ack Hills. lnc.t?.3/,6344\
(10.646
14 s3'l
(5 r)47
Caroill Power Markets. LLC (896.042
Citiorouo Enerov
Colorado Sorinos Utilities
Conoco
Constellation 74.957
Coral Power/Shell r55:1A
CowlitT Countv PL,D
Deseret Generation & Transmission oooperative (5.425.871
aole Enerov Partners 614
Endure Enerov. LLC
lel Cove Fort, LLC (8'1.000'
Euoene Water & Electric Board
Fall River Ruml Electric CooDetative 151
Flathead Electric
oot Creek lll. LLC (36. 1 82'
Gila River Power. LP
Hiohland
lberdrola Renewables lnc (3.095.3621
ldaho Power Comoanv (957.274'
ldaho Pffier - Power Suoolv Merchant (661
lnteorvs
JPM Venlures Enerov (1.149.9031
Los Anoeles Deot Water & Power (24
Macouarie EneroY. LLC (48.744
Moon Lake Electric Association fig.262)
Moroan Stanlev CaDital GrouD. lnc.1.521.7691
Municioal Enerov Aoencv of Nebraska
Nevada (10.3391
NextEra Enerov Resources. LLC (2.864.0661
Prcific Ges & Eleclric ComDanv (14 771.946\
PacifiCom Merchant (Business IJnit transfer)I90 7551
Portland General Electric
Portland General Electric (63.340)
Powder River Enerov Com
Powder River Enerqy Corp r365
Powerex CorDoration (11.483.O22
PPL Enerov Plus. LLC (22.415
Public Seruie Comoenv ol ColoEdo
Puoet Sound Enerov
ainbow Enerov Marketino (22.424
Crvo Enerov. lnc.( Raser Power Svstems LLC/lntermountain)t321.955
Sacramento Municioal Utilitv District t140 4
River Proiect (8.054
an Dieoo Gas and Electnc
seatile citv Lioht 5.252
emora Enerov Solutions LLC (388 005'
lmora Enerov Tradino Com
)na Pacific Power '169,581
outh Columbia Basin Irrigation Distncl
Southem Calit Edison Com Direcl (3.702.8 1 9l
Southem Califomia PPA rg 0341
State ol South Dakola aE4 440,
Tenaska Power Services Co (271.916',,
The Enerov Authoritv (5.6001
TransAlta Enerov I171.0691
Tri-State Generation and Trans.(227 181
ah Associated MuniciDal Power Svstems
US Bureau ot Reclamation 158 67dl
Utah MuniciDal Power Aoencv {3. r 25.651
WAPA Folsom
Warm Sorinos (119 i
Westem Area Power Administration 4,9
(2.859.048
Yakima Tieton lriqation Oistrict
Accrual reserue for refund 15 422
Accruals and Adiustments (575,978
Actual Totals r85.492.935
Rocky Moutain Power
Results of OperatlonB - Decsmber 2013
Wheeling Revenue Adiustment
1
1
I
I
1
1
1
Test Period lncremental Adjustments
Accum Test Period Totals
Type 1 adjustments (Normalize for out of period and one.time adiustments)
Type 2 adjustmenis (Annualize changes thal occur during the tesl period)
Type 3 adjustments (Proforma known and measurablo changes or estimaled changes)
Total
| (l,gzs,res)l
--I567C;566I
1
2
3
Page 3.6.2
Remove lono-lerm accruals and 2012 refunds. Accruals amounts covered in rate chanoes.652.99E
Remdve rcihds lmnsmissron reserue amounts covenno 2ll12 as out of oenod 884_387
er 2O14
Acwe estimaled lono-term refunds tor 2014 oricino tru+uo ror 2015 refund,1.437
Projection of network and long-term poinlto-point transmission based on June 2014 estimate
,En.mie.i^^ ..tA ^h.n^a (3.462.469',
Additional ooint-to-Doint service added for Malin caoacitv.15 63S
Annualize contract caocitv added in (743.
Annualize contracl eocitv added in December 2013 for mini-teooint seruice (Enel - 25 mw)(735.1 1 1
f)e.-ra^re.l noini-io-noint caoacitv for S Dakota 165 8't/
Eliminate defenal fees due lo Droiect terminalions and contracts oxgected to initiate seMce 565,4
Reverse unreseruBd use charoes: JPM 33.08E
Reverse lhrcseNed use charoes: lberdrola 51 _173
Reverse unreserved use charoes: NextEra
Reve.s6 unreserued use cnaroes: soumem L;atlomla Eotson.
Reverse unreserued use charoes: Southem Califomia PPA 8.6S5
Reverse unreserved use charoes: BPA 5.930
Remove schedule 1 accrual as charoes covered in adiustments.
Remove schedule 'l ancillary and revenue subject to refund as revenues not approved back to prior
Remove Schedule 3a ancillarv revenue and revenue subiect to refund
Remove Bchedules 5 and 6 chanoes coverino 2012 1.107.1
Reverse schedules 5 and 6 amals es amounls covered in adiustments (861.900'
ln.rarsa in 5 adt 5 re-venues based on rate chanoe.lune 2O14 (221.430'
Remove addilional schedule 6 retunds
Remove settlement of reserves relatino to oeriods orior to 2012.516
Estimated detrease in use of fecilities charoe for ohase shifters.r14.000
Fstimated increese in use ol tacdrtes cheroe lor lransmtssron-t16.237':
Roundino
Removal ol imbalance penalties as penalties incurred are accrued and refunded to non-offending
1.491.141
Page 3.6.3
Rocky Mountain Power
Results of Operations - December 2013
Wheeling Revenue Adjustment
Wheeling lmbalance Penalty Expense
FERC Account 566 - Misc. Transmission Expense
Transmission lmbalance Penalty Expense505962 50596416,277 79,483Jan-1 3
Feb-1 3
Mar-13
Apr-13
May-13
Jun-1 3
Jul-13
6,663
37,563
66,342
21,182
25,367
41,001
53,014
85,069
81,623
33,447
Total
95,761
47,663
90,578
151,412
102,805
58,814
152,339
201,532
165,911
185,470
66,433
Aug-13 116,718
Sep-13 92,370Oct-13 107,661
Nov-13 26,084
86,046 66,293
84,814
73,540
77,809
40,350Dec-13 43,188 56,4?7 99,615645,462 772,871 1,419,3$
Ref.3.6
Rocky Mountain Power
ldaho Results of Operations
Ancillary Revenue
Adjustment to Revenue:
Ancillary Services
December 2013
TOTAL
ACCOUNTTvoe COMPANY
456 3 (599,165)
FACTOR FACTOR o/o
SG 6.2040/0
PAGE 3.7
IDAHO
ALLOCATED REF#
(37,175) 3.7.1
Description of Adiustment:
This adjusts revenue to account for the expiring contracts of Foote Creek 2 and 3 ancillary services. Energy receipts from
Foote Creek 2 expire at the end of June 2014. Energy receipts from Foote Creek 3 expire at the end of July 2014.
Page 3.7.1
Rocky Mountain Power
Results of Operations - December 2013
Ancillary Services Revenue
Foote Creek 2 (6 ME Dec 2013) (55,033)
Foote Creek 3 (5 ME Dec 2013) (544,131)
Tota ! adi ustment ____(599,1 99)_
Ref 3.5
Contract Monthly Amount FERC Acct Month Year
Foote Creek 2 Ancillary Services
Foote Creek 2 Ancillary Services
Foote Creek 2 Ancillary Services
Foote Creek 2 Ancillary Services
Foote Creek 2 Ancillary Services
Foote Creek 2 Ancillary Services
(5,700)
(6,351)
(8,12e)
(10,028)
(10,502)
fi4.324\
456
456
456
456
456
456
7II
10
11
12
2013
2013
2013
2013
2013
2013
Gontract Monthly Amount FERC Acct Month Year
Foote Creek 3 Ancillary Services
Foote Creek 3 Ancillary Services
Foote Creek 3 Ancillary Services
Foote Creek 3 Ancillary Services
Foote Creek 3 Ancillarv Services
(3e,130)
(73,694)
(103,675)
(141,131)
(186.501)
456
456
456
456
456
II
10
11
12
2013
2413
2013
2013
2013
IDAHO 201O PROTOCOL
O&M Adjustments (Tab 4)
TOTAL
Wage and Wegg and
Employee Bcncfil - Employce Benetil -
Aonualization Prq Foma
Class 1 OSM Remove Ngn-
Program Costs Rocudng Entries
Page 4.0 Total
45
DSM Expenso lnsuranceRemovat Expense
4.1
N,lis@llaneous
Ge^sral Expens€
T6tal Nomalired snd Revenue
4?1.54.34.2
118,
1
't,046,398 - 26,248
17,911 - 3,890
2,561,553 (448) 9,896
17.596 - 4.303
73,003
(385,323)
(3.765.268)
81,097
12.019
13,294
52,374
29,682
4.772
(94) 20.724(960) 9.607(1.640) 1,544
(230,622) (7,EE8) 20,096 62,090 - . (263,621)(662,752) (11,029) 96,307 285,903 1,s52,936 (74st (3,769,945) (263,521)
(154,702)
(21,021)
387.071
10,385
1 4'11
\32,177)
14,372)
(95.s23)
(12,S80)
(518,851)
(70,503)
(39,262)
(5.335)
1,273,365
173,029
(15.662)
(273,607)
(37,206)
408,157
1 Operating R€venues:
2 GeneGl Business Rcvenues
3 lnte.departmental
4 Special Sales
5 Other OpeEting Revenucs
6 Total Opeating Rcvenues
7
I Operating Expenscs:
I Sleam Prcduciion
10 NuclearPDduction
1 1 Hydro Prcduclion
12 Othe. Powe. Supply
13 lransmission
14 Distribution
15 Cusiomer A@ounting
16 Customer SeNie & lnfo
17 Sales
18 AdministElive & ceneEl
19 Tolal O&M Expen6es
20 Depreciation
21 Amortizalion
22 Taxes Other Than lncame
23 ln6me Tues: Fcd.ral
24 Siate
25 Detened ln@mc Taxes
26 lnvestment Td Crcdit Adi.
27 Misc Revgnue & Expenge2E Total OpGBling Expenscs:
2S
30 Operating Rev For Retum:
31
32 Rale BEser
33 Eleclric PlEnt ln Seryi@
34 Planl Held for Future lJse
35 Misc Defe(ed O6bits
36 Elec PlsntAcq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stocl
40 Material & Supplics
41 Working Capilal
42 Wealherization Loans
43 Misc Rate Baso
44 Total El6ct.ic Plant:
45
46 Deduclions:
47 Accum Prcv For Depr6c
48 Accum Prov For Amod
49 Accum Def ln@me Tax
50 Unamodized ITC
51 Customer Adv Fo. Const
52 Customer Setui@ Deposils
53 Mi$ellaneous Dcductions
177
2.339.213
(16,431)
(1.s02.93s)(128,8ss) (1,330,860)
54
55
56
57
58
59
Iotal Osductions:
Totel Rate Baset
60 Estimaled ROE impact
61
62
63
64 TAx CALCULATION:
65
66 OpeGting Revenue
67 Other D6ductaons
68 lnteresl (AFUDC)
69 lnleresl
70 Schedule "M" Additions
71 Schedule "M" Oeductrons
72 lncome Before Tax
73
74 State ln@me Taxes
75
76 Taxable lncome
78 Federal lncom€ Taxes
564,5,47 31 082
-0.015%
(96,307)
-0.237vo -o.0180/o
(285,903)(1,552,936)(117,512)3.769,945
69,302
1.096.877
41,270
1.083.133
(453,028)
t21,021\
31.082 (96.307)
'1.411
(28s.903) (1,5s2,936)
(12,980) (70,503)
(117.512\ 3.811.215 (819,513)
\4,372)(5,3s5)1?3 029 (37.206)
09!J0?1 10,385 \32,177) (9s,s23) (518 851) (3e,262) t,273,365 (273,807)
IDAHO 201O PROTOCOL
O&M Adjustments Oab 4)
TOTAL
Page 4.0.1 Total
4.13 4.144.104.94.8
Generaiion
Overhaul Expcnse lncremental O&M
Membsrships &
Subscriptions InteryonorFunding
ldaho Pensign Revenue Sensilve
Expenss - Cash ltcms/Basis Un@llectibles Out3ide S€rvi€s
1 Operaling Rovsnues:
2 Genoral Business Revenues
3 lnterdopartmontal
4 Spscial Sal€s
5 Olher Opecting Revenues
6 Iotal OpeEting Revenues
?
8 Op6Eting Exp€n3es:I Steam Production
10 Nuc]ear Production
11 hydrc Poduciion
12 Othor Powcr Supply
13 Transmission
'14 Distribulion
15 Customer Aceuniing
15 Cugomer Seryice & lnfo
17 Sales
18 AdministEtive & GeneEl
19 Total O&M Expenses
20 Depreciation
21 Amortizslron
2? Iaxes Other Than lncome
23 lncome Taxes; Federal
24 State
25 Defefted ln6me Texes
26 lnvostment Tax Credit Adj.
27 Misc REvenue & Expense
2E Total Operating Expenses:
29
30 OpeEtino Rev For Retumi
31
32 Rete Base:
33 Electric Plant ln Service
34 Plant Hold for Futurc Use
35 Misc Defered Dobits
36 Elec Plant Acq Adi
37 Nuc.lear Fuel
38 Prepqyments
39 Fuel Stock
40 Marerial & Supplies
41 Working Capilal
42 Weatherization Loans
43 Misc Rale Bsse
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prcv For Deprec
48 A@m Pmv For Amod
49 Accum Der ln@me Tax
50 Unamortized ITC
51 Cuslomer Adv For Consl
52 Cuslomer Seryice Dgposits
53 Mis@llancous Dedudions
272,7A5
2,O02
695,809
(423,653)
- - (64,594) 2.687 182,346 . (161,738) -
659,557 1,252,A3A (64,594) 2,687 182,s46 (423,653) (151,738)
(220,36s)
(29,944)
(418,586)
(56,879)
21,581
2,933
(1,020)
(57,047)
17,752)
(4,403)
141,547 54,03819,2-34 7,343
409,249 777,373 (40,080) 1,667 1',13,144 \262,872) (100,357)
(16.431)
u,iou (49,467)
54
56
58
Total Osductions
Total Rate Base:(10.186)
60 Estis€ted ROE impact
63
64 TAX CALCULATION:
65
66 Operating Revenue
67 Olher Deduclions
68 lnteresi (AFUDC)
69 lnt€resl
70 Schedule "M" Additions
71 Schedule "M' Deductions
72 lncome Before Tax
73
74 State lncome Taxes
75
76 Taxable lncome
77
78 Federal ln@m6 Tax8s
-0.191olo
(659,557)(1,252,838)64,594 (2,687)(1 82,346)423.653 161 738
16,431
13,714
11,602
(659,ss7) (1,252,838)
(29.944) (56,879)
(170,745) 423,653
(7,752) ',t9,234
r61,738
7.U3
64,594
2.933
(629,613) (1,195,9s9) 61,661 (162,993) 404,4'19 154,395
(220,365) {418.586)21,581 (57.047\141,547 54,038
Rocky Mountain Power
ldaho Results of Operations - December20i3
Miscellaneous General Expense and Revenue
PAGE 4.1
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Revenue:
Gain on Property Sales
Gain on Property Sales
Gain on Propefi Sales
Gain on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
Adjustment to Expense:
Non-regultated Flights
Non-regulated Flights
Non-regulated Flights
Miscellaneous
DSM
Blue Sky
Blue Sky
Blue Sky
Blue Sky
Blue Sky
Charitable Donations and Sponsorships
Employee Expenses
Legislative & Lobbyist
Blue Sky
Miscellaneous
lntercompany SERP Costs
Property lnsurance
Total
1 (278,673)1 286,3661 16,7601 (24,453)
1
1
1
1
1
(5,798)
't0,195
(30e,e08)
6,003
299,508
(7,047)
(7,223)
(1,9e0)
(1,589)
(60,5e6)
20,097
9,798
(24,626)
(46,1ee)
40,931
(6,014)
(613)
(5,577)
(355)
(118,207)
(154,7s0)
(17,290)
16,932
(1,875) 4.1.1
(226)
(18,324)
372
(17,e52\ 4.1.1
421
421
421
421
421
421
421
421
421
CN
OR
SO
SG
NUTIL
6.204%
5.913o/o
Situs
6,204%
3.896%
Situs
5.913%
6.204%
0.000%
SG
SO
UT
SG
SO
SG
SNPD
CN
CN
CN
OR
CN
OR
SO
SO
SO
SO
SO
SO
SO
SO
921
557
580
909
909
909
909
903
903
929
921
921
921
921
923
923
s24
5.913%
6.204%
4.717o/o
3.896%
3.896%
3.896%
Situs
3.896%
Situs
5.913%
5.913%
5.913%
5.913%
5.913Yo
5.913o/o
5.913o/o
5.913%
(417)
(448)
(e4)
(62)
(2,361)
783
(s60)
z,izo
(356)
(36)
(330)
(21)
(6,e8e)
(e,149)
6,989
(11,029) 4,1.1
Description of Adiustment:
This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-
regulated accounts. lt also reallocates gains and losses on property sales to reflect the appropriate allocation.
Page 4.1.1
Rocky Mountain Power
Results of Operations - December 2013
Miscellaneous General Expense & Revenue
Description FERC Factor Amt to Exclude
FERC 421 - (Gain)/Loss on Sale of Utility Plant
Gain on Property Sales
Gain on Properg Sales
Gain on Propefi Sales
Gain on Propefi Sales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Propefi Sales
Loss on Property Sales
Non-regulated Flights
Office Supplies and Expenses
Other Expenses
Operation Supervision & Engineering
FERC 909 - lnformational & lnstructionalAdvertising
Miscellaneous
DSM
Blue Sky
Blue Sky
Blue Sky
Blue Sky
Bluer Sky
FERC 921 - Office Supplies & Expenses
Charitable Donations and Sponsorships
Employee Expenses
Legislative & Lobbyist
Blue Sky
FERC 923 - Outside Services
Miscellaneous
lntercompany SERP Costs
FERC 924 - Propefi lnsurance
Miscellaneous
TOTAL MISC GENERAL EXPENSE REMOVED
421 CN 5,798421 OR (10,19s)421 SO 309,908421 SG (6,003)421 NUTIL (299,508)
421 SG421 SO421 UT421 SG
921
557
580
278,673
(286,366)
(16,760)
24,453
7,047
7,223
1,990
16,260
1,589
60,596
(20,097)
(e,7e8)
24,626
46,1 99
(40,931)
62,185
6,014
613
5,577
355
12,559
118,207
154,730
SO
SG
SNPD
909 CN909 CN909 CN909 0R903 CN903 0R929 SO
SO
SO
SO
SO
921
921
'921
921
923 SO923 SO
so (118,2071
Rocky Mountain Power
ldaho Results of Operations - December 2013
Wage and Employee Benefit - Annualization
ACCOUNI Tvoe
2
2
2
2
2
2
2
2
2
2
553
553
553
557
560
571
580
580
593
593
903
903
908
908
908
920
920
935
935
2
2
2
2
2
2
2
2
2
2
2
2
2
TOTAL
COMPANY
254,352
(7)
6,586
163,714
(1,7e6)
27,507
20,001
11,375
3,813
11
26,259
(1 , 181)
241
6,152
167
864
126,981
67,633
1,714
74,049
89,026
140,833
34,009
115,118
66,498
8,439
226
20,837
8,033
322,107
(1 0e)
8,671
FACTOR %
6.204%
6.204o/o
6.386%
6.204o/o
6.204%
6.204Yo
6.204o/o
6.204o/o
6.204Yo
6.204%
6.204%
6.204o/o
6,204%
6.2040/o
6.204%
6.204%
6.204o/o
6.204%
6.2040/o
Situs
4.717o/o
Situs
4.717%
3.896%
Situs
3.896%
0.000%
Situs
Situs
5.9130/o
Situs
5.913%
PAGE 4.2
IDAHO
ALLOCATED REF#
15,781
(0)
421
1 0,1 58
(111)
1,707
1,241
706
237
1
1,629
7,879
4,1 96
106
4,261
4,1 99
10,659
1,604
4,485
5,121
329
1.216
538
19,046
(0)
513
Adjustment to Expense
Steam Operations
Steam Operations
Fuel Related - Non-NPC
Steam Maintenance
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operations
Other Operations
Other Operations
Other Operations
Other Maintenance
Other Maintenance
Other Maintenance
Other Power Supply Expenses
Transmission Operations
Transmission Maintenance
Distribution Operations
Distribution Operations
Distribution Maintenance
Distribution Maintenance
Customer Accounts
Customer Accounts
Customer Services
Customer Services
Customer Services
Administrative & General
Administrative & General
Administrative & General
Administrative & General
Total
500
500
501
s12
512
535
535
545
545
548
548
548
548
FACTOR
SG
SG
SE
SG
SG
SG.P
SG.U
SG.P
SG.U
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
ID
SNPD
ID
SNPD
CN
ID
CN
OTHER
ID
(73)
15
382
10
54
2
2
2
2
2
2
2
2
2
ID
SO
ID
SO
Description of Adiustment:
This adjustment annualizes the wage and benefit cost changes that occurred during the twelve month period ended
December 2013 for labor charged to operations and maintenance accounts. See page 4.3.1 lor more information on how this
ad.iustment was calculated.
Rocky Mountain Power
ldaho Results of Operations - December 2013
Wage and Employee Benefit - Pro Forma
PAGE 4.3
Adjustment to Expense
Steam Operations
Steam Operations
Fuel Related - Non-NPC
Steam Maintenance
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operations
Other Operations
Other Operations
Other Operations
Other Maintenance
Other Maintenance
Other Maintenance
Other Power Supply Expenses
Transmission Operations
Transmission Maintenance
Distribution Operations
Distribution Operations
Distribution Maintenance
Distribution Maintenance
Customer Accounts
Customer Accounts
Customer Services
Customer Services
Customer Services
Administrative & General
Administrative & General
Administrative & General
Administrative & General
Total
ACCOUNT Tvpe
TOTAL
COMPANY
785,873
(23)
20,348
505,828
(5,549)
84,990
61,798
35,146
11,782
35
81,131
(3,649)
746
19,008
s16
2,670
392,334
208,904
5,295
228,790
275,065
435,130
105,079
355,682
205,459
26,075
698
64,382
24,820
995,213
(336)
26,791
4,950,090
FACTOR o/o
6.204%
6.204%
6.386%
6.204%
6.204o/o
6.204%
6.204Yo
6.204%
6.204o/o
6.204%
6.2O4o/o
6.2040/o
6.204%
6.204Yo
6.204o/o
6.2l4o/o
6.204o/o
6.244o/o
6.204%
Situs
4.717Yo
Situs
4.717%
3.896%
Situs
3.896%
0.000%
Situs
Situs
5.913o/o
Situs
5.913%
IDAHO
ALLOCATED REF#
48,759
(1)
1,300
31,384
(344)
5,273
3,834
2,181
731
2
5,034
(226)
46
1,179
32
166
24,342
12,965
329
1,509
12,975
32,933
4,957
13,858
15,824
1,016
3,756
1,662
58,846
(1)
1,584
285,903 4.3.2
500 3500 3501 3512 3512 3535 3535 3545 3545 3548 3548 3548 3548 3553 3553 3553 3557 3560 3571 3580 3
SO
ID
SO
580
593(o2
903
903
908
908
908
s20
920
935
935
3
3
3
3
3
3
3
3
3
3
3
3
FACTOR
SG
SG
SE
SG
SG
SG.P
SG.U
SG-P
SG-U
SG
SG
SG
SG
D(,
SG
SG
SG
SG
SG
ID
SNPD
ID
SNPD
CN
ID
CN
OTHER
ID
ID
Description of Adiustment:
This adjustment recognizes wage and benefit cost changes that have occurred, or are projected to occur during the twelve
month period ending December 2014. See page 4.3.'t for more information on how this adjustment was calculated.
Page 4,3.1Rocky Mountain Power
Results of Operations - December 2013
Wage and Employee Benefit Adjustment
The unadjusted, annualized (12 months ended December 2013), and pro forma period (12 months ending
December 2014) 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 2013 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 2013 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 2013 regular time, overtime, and premium pay expenses were then escalated
prospectively by labor group to December 2014 (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 lncentive Plan is included at the December 2014 target level.
The Annual lncentive 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 lncentive
Plan; instead, they receive annual increases to their wages that are reflected in the escalation
described above.
5. Pro forma December 2014 pension and employee benefit expenses are based on either actuarial
projections or are calculated by using actual December 2013 data escalated to December 2014.
These expenses can be found on page 4.3.7.
Payroll tax calculations can be found on page 4.3.8.
Rocky Mountain Power
Results of Oparations . December 2013
Wag6 and Employee Bonafit Adjustment
Account DaBcription
Actual
12 Months Endad
Page 4.3.2
Adjusiment
5001xx
5002xx Overtime
41 8,
47.577.U7u1
(1,373,672)
537
(43,6?2\
4,421,420
1,028,982
3,449,431
1 8,079
1 26,986
Adjustment
216.636
152,772
4.3.3&4
(26,829) 4.3.6
50!09x Joint Omercutbacks (1,160,952)
5005XX Unused Leave AHual500600 Temporary/ContractLabor500700 Severance/Redundancy500850 Other Salary/Labor Costs
500250 Overtime Meals500400 Bonus and Awards501325 Physical Exam502300 EducationAssistance
1 4.3.6
Subtotal Labor and lncentive 511,504,862
501 1 0X
501115
501 t 5x
Pensions (1 )
SERP Plan
Post Retiremenl Bene{its (1 )
501
501 102 Pension Administration50112X Medical
501 1 75 Dgntal501200 Vision5O122X Lite501250 401(k)501251 4O1(k)Administration501252 401(k) Fixed501275 Aeidental Death & Disability501300 LonglTerm Disab I ty5O16XX WorkedsCompensation
37,990,853
3,353,350
2,703,322
1,140,968
56,560,31 1
3,555,708
415,O77
909,140
19,362,601
(42,728')
13.376.714
31.201
3,177,303
1.236.376
0
(3,353,350)
(3,1 50,063)
(69,966)
267 ,111
63,769
21,896
424,413
322,167
751
76,523
29,777
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
502900 Other Salarv Overhoad 510,778
Total Benetits 100,233,450
36,0'19,228
701.648,396
Non-Utility and Capitalized Labor 211 32A,424
Notes;
(1 ) Pension Curtailm6ni Gain and Pension & Post Retirement Measurement Date Change effacls are not included
821,705 4.3.8
4.3.9
2,133,378 4.3.9
4.3.9
1,140,968
56,560,31 1
3,555,708
415,077
909,140
'19,362,60'r
1 3,376,71 4
31,201
3,1 77,303
1.236.376
1,140,968
56,490,345
3,422,820
478,846
1g,787,O14
1 3,698.881
31,952
3,253,826
1,266,153
36,1 72,000
212.010,904 214,144,283
Payroll Tax Expens6
44de
q
+ooGL
EE
oo!9
uul
:i
a9
EiE
:d
NE
3tox!
iii:lo o 9
-,T i E
3 3 H,e
c9EE
oo
uri9e
=t>=
EE
J
z
c
II
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a
E
:
II
E,=E
9dNE
4o
*i!i,
EO o u!E E E
'aE e
3 3 9,,eEdU9
ooooooooooo ONNNN-NNONO
o
too6
o
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6X!rE
PA
ta5
;PGHxg
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6-coo
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o
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,|2NoN
dN
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I
I
oE
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6
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oL
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oo@eO:aoo
-i€sxoo
(sFOouN-E I rF@ X c6tr u OdE - c-A -o :
E< : o9l= i ;Eb 3 ;oq o ;L.odXiet E PcE> i c-FO _- 6
'=6q o !I dc o IcA.: 6 Xox;oE 2 2:.g6 = 6
EEE € g
Eg,s J !
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*ilq6rlo"l:
e tl9E !PIdi Et8_o .1lNiEl
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I
I
I
I
=l*tls
r.r lo-5lSNI;llllEIolololol
_ttrlo=lr
EIH
l.lo
lol6lclo
IFlololclG
lo_lot>
EIE
ol-Ll6olff,lcolEal<
.|ru ool6 m"l::^lo rlo
e EIS El8E gld Ailotb Elleslslr irl IE+l I
!i l-J-
F cl[ Bl3
f il33l$o o-l Itttt'
E.l! gtssI Elxs
e 3l--'-l
l^ --l^- 16 @l-
.E ;lR Rlil
E Eleel:
Esl l-E<l I
c, l^J..
H rl$. {e.--- Nl6 6lOx =lN (ol$X GIc) -llr)E El!- Cs!oEl IE<I Iol I
"lol6lolEls sEl(o (o
=la tglo o
Elclol^-^
Els slxEl@ qrl@
{lP Blsr,l(.J_ FJr)-?lF FINolv 9e
El I3l Irl I
IElx x=lX o,ollo o
llH nEt IEl I$l I,tt-ol lg!t tJ:l lr,*l lfi€
=I IJOEl sl! usl Ellj:gl glE E
*n q c!o(? (fJ r?}tr+ r +
(') coS oSo 66 6t$_ 6- a .o- ol
(r) tO NFco(')(o$- @- o.
Nric)NF-O$+tf
IIJN=J j, X.4 <q Yq! =o ^o),1 2 o d o
o mo- *"-
oooNNN
ooq)!.oo
E*oOO)sCOOO-o o o rD6F O O O
Lg 6 s (!oJ6nn!t-I4 C E E
!,iE .OI F tr Etg fI E E E:',9 3l + -o (L
Y o* !r o o b<c.r ol e c E606 trl .: .=E;Ee d I I I'Eeg €l O O oE6",i jl E E E!;; gI E E E=-eh El h k H
oo=' trl o) o) o)o os ol o o 0)u,E=oluuE
Page 4.3.7
Rocky Mountain Power
Results of Operations December 2013
Wage and Employee Benefit Adjustment
D.A
50110X
501 115
501 15X
501160
501102
50112X
501175
501200
50122X
501250
501251
501252
50t275
501300
5016)C(
502900
Pensions
SERP Plan
Post Retirement Benefits
Post Employment Benefits
Subtotal
Pension Administration
Medical
Dental
Vision
Life
401(k)
401(k) Administration
401(k) Fixed
Accidental Death & Disability
Long-Term Disability
Worke/s Compensation
Other Salary Overhead
Subtotal
Grand Total
37,990,8s3
3,353,350
2,703,32?
39,103,299
3,353,350
2,772,284
39,L03,299 37,990,853
(458,137) (446,74r)
1,140,968
56,560,311
3,555,709
4r5,077
909,140
19,362,601
(42,728)
L3,376,714
31,201
3,L77,303
1,236,376
L,t70,964
58,467,734
3,661,925
426,631
938,414
20,000,343
(42,707)
L3,947,L39
31,608
3,273,7t7
!,270,952
1,L70,964
58,395,408
3,937,016
492,L75
961,015
20,438,734
(42,707)
14,283,044
32,369
3,352,562
1,301,562
1,140,968
56,490,345
3,822,820
478,846
931,036
t9,787,014
(42,728)
13,698,881
31,952
3,253,926
1,266,153
A B
Account Description
Actual Dec
2013
Net of Joint
Venture
Actual Dec
20r.3 GROSS
Projected Dec
2014
Gpftss
Projected D€c
2014 Net of
Iainf Vcnhrm mil
(3,353,350)
(3,150,063)
144,088
(6,3s9,325)
(69,966)
267,trl
63,769
21,896
424,4-L3
322,L67
751
76,523
29,777
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
100,233,450 103,658,360 104,833,782 101,369,890 1,136,441
(5.222.88r'.\#
Ref 4.3.2
Rocky Mountain Power
Results of Operations December 2013
Wage and Employee Benefit Adjustment
Payroll Tax Adjustment Calculation
FICA Calculated on Dec 2013 Annualized Labor
Annualized Wages Adjustment
Annualized lncentive Adjustment
Percentage of eligible wages below limit
lncrease below limit
Rate below limit
Tax on increase below limit
Percentage of eligible wages above limit
lncrease above limit
Rate above limit
Tax on increase above limit
Total FICA Tax on Annualized Labor
FICA Calculated on Dec 2014 Pro Forma Labor
Pro Forma Wages Adjusiment
Pro Forma lncentive Adjustrnent
Percentage of eligible wages below limit
lncrease below limit
Rate below limit
Tax on increase below limit
Percentage of eligible wages above limit
lncrease above limit
Rate above limit
Tax on increase above limit
Total FICA Tax on Pro Forma Labor
a
b
Page 4.3.8
TOTAL FICAMEDICARE TAX ReferenceRef SOCIAL SEC
2,1 39,835
Line No.
d
e
f
s
I
m
n
o
p
q
r
s
t
u
12'.t,744
9,1 78,486
31,028
9,178,486
a + b 2,139,835 2,1 39,835
91.760k 97.080/0c-d 1,963,618 2,077,342
6,20a4 1.45o/oe*f
c*h
8.24o/o 2.92o/o
176,217 62,492
1.45o/o
9+k
121.744 30.121
2,139,835 4.3.2
4.3.2
4.3.2
4.3.2
906
152,772 4.3.2
2,306,161 2,306,161
11.484.647 11,484,647
92.01% 97.03o/on'o 10,567,387 1 1.143,839
6.200/o 1.45o/op-q 655,178 161,586
7.99o/o 2.97o/on's
t*u
r+v
917,260 340,608
1.450/o
4.942
655,178 166,527
4.3.2
821,705
Rocky Mountain Power
Results of Operations - December 2013
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 2010 Protocol Factor
Actual
l2 Months Endedlndicator June 2013 % Of Total
Annualized
Annualization '12 Montis EndedAdjustment June 2013
Pro Forma
Pro Forma 12 Months EndlngAdiustment June 2014785,850 78,882,04620,348 2,042,494500,279 50,216,96984,990 8,531 ,1 1 2
Page 4.3.9
501 SE
51 2SG
535SG-P
535SG-U
545SG.P
545SG-U
548SG
5480R
553SG
557SG
560SG
571 SG
580rDU
5800R
SsOSNPO
58OUT
58OWA
58oWYP
580CA
58OWYU
593CA
593tDU
5930R
593SNPD
593UT
593WA
593WYP
593MT
593WYU
593OTHER
903CN
903rDU
9030R
903CA
9O3UT
9O3WA
903W(P
SO3l^l/U
908CN
9080R
908CA
908tDU
90SOTHER
9O8UT
9O8WA
9O8WYP
920CA
9200R
920SO
92OUT
92OWA
920tDU
92OWYP
935CA
935tDU
9350R
935SO
935UT
93sWA
935WYP
935WYU
2,015,561
49,554,772
8,418,615
6,121,372
3,481,37s
1 ,1 67,100
7,748,870
3,463
2,198,467
38,862,441
20,698,814
524,466
1,304,068
E,553,084
27,246,359
7,990,164
1,794,356
2,062,608
808,840
'149,500
1,715,597
3,262,1 1 I
12,278,503
1 0,408,492
1 8,655,607
2,528,098
4,1 49,630
512,012
0
35,231,804
1 ,567,423
9,1 63,493
934.232
5,661,589
1,183,229
1,649,963
191,643
2,582,860
1,772,662
40,353
372,A2
69,094
2,658,041
376,861
1,157,324
42,701
599,1 53
98,580,207
888,908
585,783
1 64,586
177,gil
(1 3,685)
(1 18)
1,626
2,653,756
( 1 5,1 50)
(30)
(6,007)
55
0.00%
0.07./.
0.00%
5.O20/o
0.22Y"
1.310/0
0.13'/o
0,81%
0,170k
0.240/0
0.03%
0.370/0
0.25%
0.01%
0.05o/o
0.01%
0,38%
0,05%
0.16Yo
0,01%
0.09%
14,05%
0.13%
0.08%
0.02%
0.03%
0.000/o
0.00o/o
0.00%
0.38%
0.00%
0.00%
0.00%
0_00%
'1,673
0
1 15,1 18
5,121
29,941
3,053
18,499
3,866
5,391
626
8,439
5,792
132
1,216
226
8,685
1,231
3,782
140
1,958
32?,107
2,904
1,914
538
580
(45)
(0)
8,671
(50)
(0)
(20)
0
78,096,196
2,022,146
49,71 6,690
8,446,123
6,141,373
3,492,750
1,170,913
7,774,189
3,474
2,205,650
38,989,423
20,766,447
526,180
1,308,329
8,581,031
27,335,386
8,016,272
1,800,2't9
2,069,347
811,482
149,989
1,721,203
3,272,778
12,318,622
10,,+42,501
1 8,71 6,564
2,536,358
4,163,188
51 3,685
0
35,346,922
1,572,544
9,193,434
937,285
5,680,088
1,187,096
1,655,355
192,269
2,591,305
1,778,454
40.485
373,258
69,320
2,666,726
378,092
1 ,1 61,1 05
42,841
601,1 10
98,902,31 4
89't,8'13
587,697
165,124
177,944
(13,729)
(118)
1,631
2,662,427
(1 5,200)
(30)
(6,026)
55
61,798
35,146
11,782
78,228
35
22,195
392,334
208,964
5,295
13,165
188,337
25,522
41,852
5,r69
0
355,682
15,824
92,510
9,432
57,1 56
11,945
16,657
1,935
26,075
17,896
407
3,756
698
26,834
3,805
1 1,684
431
6,049
995,213
8,974
5,914
1,662
'1,791
(138)
(1)
16
26,791
(1 53)
(0)
(61)
I
6,203,172
3,527,896
1, 182,696
7,852,417
3,509
2,227,845
39,381,757
20,975,4't l
531,474
1,321,454
18,904,901
2,561,880
4,205,081
518.854
0
35,702,604
1,588,368
9,285,944
946,717
5,737,245
1,199,041
1,672,012
194,204
2,617,381
1,796,350
40,a92
377,O14
70,017
2,693,560
381,897
1,112,789
43,272
607,159
99,897,527
900,787
593,01 0
I 66,785
179,734
(1 3,868)
(1 1e)
1,O47
2,689.218
(1 5,3s3)
(30)
(6,087)
55
1.20% 27,507O,87o/o 20,001o.50% 11.375
0.29o/o
7.06./"
254,345
6,586
161,918
0.17o/o
1.10%
0.00%
0.3't%
3,813
25,319
11
7.1 83
s.UV" 126,981
2.95o/o 67,633
0.07o/o 1,7140.190k 4,261
1.22o/o 27 ,9473.88% 89,026
1j4% 26,'108
0.260h 5,863
0.29o/o 6,739
0j2V, 2,643Q.Q2o/o 488
0,24To 5,606
0.46./. 10,659
1 .75o/" 40, 1 191.48o/o 34,009?.660/0 60,9560.36% 6,260
0.59% 13,559
86,347 8,667,378275,065 27,610,45080,664 8,096,936
18,1 15 1,818,33420,823 2,090,1708,166 819,0481,509 151,498
17 ,320 1 ,738,52332.933 3,305,710123,957 't2,442,579105.079 10,547,580
Ref. Page 4.3,2
Non-Uiility/Capital 211,320,424 30.12%690,481 212,010,904 2,1 33,378 214,144,283 Ref. Page 4.3.2
Ref' Page 4 3'2
Rocky Mountain Power
ldaho Results of Operations - December 2013
Class I DSM Program Costs
Adjustment to Expense:
Utah lnigation Load Control
Utah Cool Keeper
TotalType 1 Adjustment
Class 1 DSM Costs for 12 ME Dec2014:
Other Purchased Power
TOTAL
ACCOUNT Tvpe COMPANY
PAGE 4.4
IDAHO
FACTOR% ALLOCATED REF#
6.2O4Yo 50,048 4.4.16.2040/o 638,655 4.4.1
__68gJ0L
FACTOR
806,651
10,293,443
_ru9a,094_
SG
SG
I
3 re20:1zr sc 6.2u% m 4.4.1
Description of Adiustment;
ln Case No, PAC-E-10-07, Order No. 32196, the ldaho Commission found that the costs of the lrrigation Load Control
Program should be treated as a system cost and no longer recovered through the Company's Schedule 19't / DSM cost
recovery mechanism. The program costs are allocated as a system cost in the Company's unadjusted results. This
adjustment allocates the ldaho program costs as other purchased power and reflects into ldaho results the costs of Class 1
DSM programs in other states. The jurisdictional loads used for allocation factors do not reflect peak reductions from these
programs, consistent with this adjustment.
Rocky Mountain Power
Results of Operations - December 20'13
Glass 1 DSM Program Costs
A dj u stm ent C a I c u I ati o n :
Total Class 1 DSM Costs - 12 ME Dec 2013 $
Costs lncluded in Unadjusted Results of Operations:
ldaho Load lrrigation Paynent
Program Costs - System
Program Costs - System
Type 1 Adjustment
Total Class 1 DSM Costs - 12 ME Dec 2013
Total Class 1 DSM Costs - 12ME Dec2014
Type 3 Adjustment
Amount Factor Reference
16.175.951
5,007,706
4,765
1 1 .100.0
16,175,951
30,1 05,1 23
SG
SG
CN
SG
5(l
SG
SG
SG'171
To Pags 4.4
To Page 4.4
To Page 4.4
To Page 4.4
Page 4.4.1
Total
ldahoAllocation Allocated% Costs
Actual Costs Pro Forma Costs
12 ME Dec 2013 12 ME Dec 2014
lncentive Payment
Other Program Costs*
Total Program Costs $
lrrigation Load Control
lncentive Payment
Total Program Costs $
Cool Keeper Program
lncenlive Payment
806,6s1 $
2,072,735
1,992,294 SG(4,765) CN
2,377,754 SG
2,000,000 sG
6.0792%
6.2O45o/o
6.2045o/o
6,0792%
6.2045Yo
$ 134,851
136,499
Other Program Costs 8,220,708 18,278,067 10,057,359 SG 6.2045% 1,134,059
Total Program Costs $ '10,293,443 $ 20,478,067 $ 10,184,624 SG 6.07920/o $ 1,270,557
otal Class 1 DSM Prooram Costs $16,175,951 $30,105,123 $ 13,929,171
Rocky Mountain Power
ldaho Results of Operations - December20l3
Remove Non-Recurring Entries
ACCOUNT Tvoe
TOTAL
COMPANY
(11,667)
(2,000,000)
FACTOR FACTOR%
sE 6.386%
so 5.913%
PAGE 4.5
IDAHO
ALLOCATED REF#
(745) 4.5.1
(118,257) 4.5.1
Adjustment to Expense:
1) Jim Bridger Notice of Violation
2) BPA Billing Dispute Settlement
506
456
1
1
Description of Adjustment:
A variety of accounting entries were made to expense accounts during the 12 months ended December 201 3 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 2013
Remove Non.Recurring Entries
Page 4.5.1
1 2t15t2013
Jim Bridger Plant Notice of Violation:
Wyoming Department of Environmental Quality / Air Quality
Division issued a Notice of Violation in April 2012, alleging
that PacifiCorp violated Air Quality Rules and our permit
(MD-1 2186) by failing to comply with the sulfuric acid mist
emission limit for Unit 2 of the Jim Bridger plant. These
payments were a result of a settlement reached prior to
litigation, between the DEQ/AQD and the company.
506 SG 11,667 Ref.4.5
2 11t30t2013
BPA Billing Dispute Settlement: Pacificorp reached a
settlement with BPA (Bonneville Power Administration)
regarding several billing disputes under the South ldaho
Exchange Agreement, and indirectly, the BPA General
Trensfer Adreement.
456 SG 2,000,000 Ref.4.5
Total 2.01,1.667
Rocky Mountain Power
ldaho Results of Operations - December 2013
DSM Expense Removal
Adjustment to Expense:
Remove DSM Amortization Expense
TOTAL
ACCOUNT Tvpe COMPANY
PAGE 4.6
IDAHO
FACTOR % ALLOCATED REF#FACTOR
Adjustment to Tax:
Schedule M Adjustment
Schedule M Adjustment
Deferred Tax Expense
Deferred Tax Expense
Deferred lncome Tax Balance
Deferred lncome Tax Balance
SCHMAT
SCHMDT
41110
41010
CA
ID
OR
UT
WA
WY
SO
OR
SO
OR
SO
OR
908
908
908
908
908
908
283
190
1 (911,468)1 (3,769,945)1 (26,447,000)1 (47,956,612)1 (10,677,589)1 (5,269,750)
(95,032,363)
697,970
743,447
(264,887)
282,146
(2,179,194)
(1 ,I 62,323)
Situs
Situs
Situs
Situs
Situs
Situs
5.913%
Situs
5.913%
Situs
5.913%
Situs
(3,76e,;45)
41,270
(15,662)
(128,853)
Description of Adiustment:
This adjustment removes January 20'13 through December 2013 amortizations associated with the Company's Demand-side
Management (DSM) programs. The January 2013 through December 2013 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 2013
DSM Expense Removal
SAP Unadjusted Jnuary 2013 - December 2013
Page 4.6.1
Remove DSM Amortization
Allocation DSM Amortization
908 CA DSM AMORT.SBC/ECC908 IDU DSM AMORT.SBC/ECC908 OR DSM AMORT-SBC/ECC908 UT DSM AMORT.SBC/ECC908 WA DSM AMORT.SBC/ECC908 WY DSM AMORT.SBC/ECC
CA
IDU
OR
UT
WA
WY
911,468
3,769,945
26,447,000
47,956,612
10,677,589
Ref.4.6
Rocky Mountain Power
ldaho Results of Operations - December2013
lnsurance Expense
ACCOUNT Tvpe
Adjustnent to Expense:
Adjust lnjuries and Damages Accrual to three-year average925 3
TOTAL
COMPANY FACTOR FACTOR %
(4,775,5s4) SO
PAGE 4.7
IDAHO
ALLOCATED REF#
(278,1241 4.7.1
26,965 4.7.2
(8,496) 4.7.2
7,535
1,059,302
402,016
(1 ,310,837)
Adjust Liability lnsurance to expected level
Adjust Property lnsurance to expected level
Adjustment to Tax:
Schedule M Deduction
Schedule M Addition
Deferred lncorhe Tax Expense
Deferred lncome Tax Balance
SCHMDP 1
SCHMDT 141010 1190 1
463,011
(145,885)
129,380
18,188,871
6,902,858
{22,507,872)
SO
SO
SO
SO
so
SO
925 3924 3
5.8240/o
5.824%
5.824%
5.8240/o
5.824o/o
5.824%
5.8240/o
Descri ption of Adjustment:
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 2013, the Company continued to accrue $9,462 per month for property damages, consistent with
the methodology used in PAC-E-11-12. ln 2013, the 3rd Party Liability lnsurance coverage was changed to a deductible of
$10 million with an upper limit of $425 million.
Page 4.7.1
Rocky Mountain Power
Results of Operations - December 2013
lnsurance Expense
lnjuries & Damages - Three Year Average
Jan-11 to Dec-11 Jan-12 to Dec-12Accrual Accrual
Jan-13 to Dec-13 TotalsAccrual Accrual
Net Accrual
Third Party Receivable (Excluding Captive)
Net - Accrual Minus Receivable
3 Year Average
Adjustment Detail:
Base Year Expense
Minus lnsurance Receivable
Net Base Year Expense
3 YearAverage -Accrual Basis
Difference in Base Year and Three-Year Average
2,838,161 47,070,138 32,556,434 82,464,73249,999 650,000 (88,9s4) 611,0462,888,160 47,720,138 32,467,480 83,075,778
-27,@
32,556,434
(88,9s4)
32,467,480 Above
__Z€91€3e_Above
_J4J75,5541_
Raf 4.7
c!\!t
o)(,,
Go
.Hl. s
=;
fltB**
Hl
E srE E
A EB I! gllo to+ Elo F-6El -o
ol o?tit
ootrt
bo
a'=o?i.rBEslo=(El- -bIE Ea*8ot.i >
<8-
e(L
ol
8l: :eli i'i=l o o(Jl Frdllrr
ra-l (Y) (Y)llll- -t\\)l- -.gIE E
El- -
(oNr(f)S- l--
EEggH'= 5 Rl.i.dFErlddol
crl
-l-tr olE= sl a
-tu'=FsIhE 3I Etso- -l ftr _. rEt a;8 ;l E8EE 5I EE
=a El AooC arl .:Yc
E5 il HEE+ =l Eo-i69 ql ogio- trl t)o-
oooogrO O
El oo.=l ooJl o^ o_
aln s
=l $solo.l
EIol -toCl- @!l o_ @_ol 6a u)
=l @<
Ilo =
og
J_EE-,.*E !-l Qr
.E fi RIiSi o ol 'o@U= ol to-s_
Eotql -<cr
IJ
(o
oNJ
fo-oo(,oo
oo
o
)o
E(Eoo
=ocoL
o)
o
!o'-oo-oo(o-o
o)
!
.;
E
.=
Eo
o-oo
G
o.goE
OJC
o
E
o,
oJoL
y)ILto)f(Joo.x
EJ
o€ocrc
o-JNtr
=a,VL€o-tso!le6=
^i:gE eo o orO.EU'O- !u c't'= CI 8_^,ggv-
=(JuJ qd: o 3
=; go
>= .!:vqL9,t E doalETT:<
Rocky Mountain Power
Idaho Results of Operations - December 2013
Generation Overhaul Expense
Adjustment to Expense:
Generation Overhaul Expense - Steam
Generation Overhaul Expense - Cholla
Generation Overhaul Expense - Other
Generation Overhaul Expense - Gadsby
TOTAL
ACCOUNT Tvpe COMPANY
PAGE 4.8
IDAHO
FACTOR % ALLOCATED REF#FACTOR
510 1510 1553 1553 1
9,741,003
(3,507,250)
3,746,838
649,750---16Fs0-34r
SG
SG
Dt,
SG
6.079%
6.0790
6.079%
6.079o/o
4.8.1
4.8.1
4.8.1
4.8.1
592,177
(213,214)
227,779
39,500
646,242
Description of Adiustment:
This adjustment normalizes generation overhaul expense in the 12 months ended December 2013 using a four-year
average methodology. The actual overhaul costs for the year ended December 2013 are subtracted from the four-year
average which results in this adjustment.
Page 4.8.1
Rocky Mountain Power
ldaho Reeults of Operations - December 2013
Generation Overhaul Expense
FUNCTION: OTHER Overhaulperlod Expense
Year Ending Dec 2013 3,133,2'10
4 Year Average 5,848,753
Year Ending Dec 201 1
Year Ending Dec 2012
Year Ending Dec 2013 Overhaul Expenso - Other
Total 4 Year Average - Other
Adiustnent
NEW PLANT: LAKESIDE UNIT 2
Period
6,580,882
1 1,040.000
3,133,210 Ref4.9.2
5,848,753
______ r&Zlqi{3_ Ref 4.e
Ovsrhaul
Exponse
Year Ending Dec 2014
Year Ending Dec 2015
Year Ending Dec 2016
Year Endino Dec 2017
1,016,980
3.108,200
Overhaulperiod Expense
Year Ending Dec 2010 30,162,312
4 Year Average
Year Ending Dec 2013 Overhaul Expense - Lakeside Unit 2
Total 4 Year Average - Lakeside Unit 2
Adjustment
TOTAL OTHER ADJUSTMENT
FUNCTION: STEAM
Year Ending Dec 201 1
Year Ending Oec2012
Year Ending Dec 2013 Overhaul Expense - Steam
Total 4 Year Average - Steam
Adjustment
Year Ending Dec 2013 Overhaul Expense - Cholla
Total 4 Year Average - Cholla
Adlustment
Year Ending Dec 2013 Overhaul Expense - Gadsby Peakers
Total 4 Year Average - Gadsby Peakers
AdJustment
- Ref 4.9.2
1 ,031,295
1,031,295 Ref4.9
____3M,939_
34,0s6,302
26,769,000
1,031,295
17 ,341,200
27,082,204
___-9J11I9!_
Year Ending Dec 2013 17,341,200
4 Year Average 27,082,204
Ref 4.9.2
Ref 4.9
CHOLLA PLANT
Overhaulperiod Expense
Year Ending Dec 201 1
Year Ending Dec 2012
Year Ending Dec 2013 4,857,000
4 YearAverage 1,349,750
4,857,000 Ref4.9.2
1,349,750
(3,507,250) Ref 4.9
GADSBY PEAKERS
Overhaulperiod Expenae
Year Ending Dec2011 469,000
Year Ending Dac2012 54,000
Year Ending Dec 2013 -
4 Year Average 649,750
- Ref 4,9.2
649,750
--------.,lqgM- Ref 4. s
Page 4.8.2
Rocky Mountain Power
ldaho Results of Operations - December 2013
Generation Overhaul Expense
Existinq Units
Steam
Blundell
BlundelllGC
Carbon
DaveJohnston
Gadsby
Hunter
Huntington
JimBridger
Naughton
Wyodak
Colstrip
Craig
Yr. Ending
Dec 2010
Yr. Ending
Dec 201 1
Yr. Ending
Dec2012
Yr. Ending
Dec 20'13
208,000
702,361
8,012,000
8,696,951
7,244,000
4,291,000
60,000
948,00;
167,000
64,000
19,000
5,321,239
6,443,000
5,017,000
7,221,063
5,339,000
851,000
3,1 82,000
547,000
4,534,000
1,729,000
7,941,000
5,186,000
5,835,000
100,000
1,617,166
2,692,000
(3,000)
5,791,000
(76,966)
2,109,000
5,212,000
432 897
542,000 4,857,000
30,704,312 34,056,302 25,769,000 22,198,200
R6f 4.9.1
Ref 4.9.1
Total Steam Production
Other Production
Hermiston
Camas
Currantcr
LakeSide 1
Chehalis
Gadsby Peakers
Lake Side Unit 21
Total - Other
1,374,000
506,000
410,074
349,018
1,830
2,640,922
2,O76,OOO
Yr, Ending
Dec2014
2,112,000
155.629
t .,c.t ,)a
19,029
6,580,882
469,000
Yr. Ending
Dec 201 5
3,863,000
5,720,000
1.457.000
1 '1,040,000
54,000
Yr. Ending
Dec 2016
1 ,1 40,000
350,000
5,1 '16
1,378,918
259.1 76
3,133,210
Yr. Ending
Oec2017
Ref 4.9.1
Ref 4.9.1
1,016,980 3,1 08,200
4.716.922 7.049.882 1 2.1 1 0.980 6.241.410
Grand Total 35,421.234 41.106.184 38,879.980 28,439.610
-Lake Side Unit 2 in-service date is scheduled for June 2014.
Rocky Mountain Power
ldaho Results of Operations - December20{3
lncremental O&M
PAGE 4.9
TOTAL IDAHO
ACCOUNI Tvoe COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
CoalFired Generation
Geothermal Generation - Blundell
Gas Generation - Gadsby
Gas Generation - Gadsby Peakers
Gas Generation
Partner Operated Generation - Other
Partner Operated Generation - Cholla
Partner Operated Generation - Steam
Hydro - East
Hydro - West
Wind Generation
(762,eoe) sG(66,571) SG(445,366) SG(261,564) SG165,469 SG263,726 SG
5,747,193 SG
4,473,227 SG
260,689 SG-U
(228,421) SG-P
11,046,995 SG-W
20,192,468
512
512
512
549
3
3
3
3
6.214o/o
6.204%
6.2O4o/o
6.204o/o
6.204Yo
6.2040
6.204o/o
6.2O4o/o
6.204o/o
6.2O4o/o
6.2O4o/o
(47,33s) 4.e.1
(4,130) 4.9.1
(27,633) 4,9.1
(16,229) 4.9.1
10,267 4.9.1
16,363 4.9.1
356,583 4.9.1
277,540 4.9.1
16,174 4.9.1
(14,172) 4.9.1
549
549
512
512
535
535
549
3
3
3
3
3
3
3
Description of Adiustment:
This adjustment adds incremental O&M expense to the 12 months ended December 2013 to bring it to the projected O&M
level for the '12 months ending December 2014.
Page 4.9.1
Rocky Mountain Power
Results of Operations - December 2013
lncremental O&M
O&M (Excluding labor, net power cosG, and overhauls)
Coal Flred Generation
Carbon
Dave Johnston
Hunter
Huntington
Jim Bridger
Naughton
Vwodak
Gas & Geothermal Generation
Blundell
Gadsby Plant
Gadsby Peakers
Chehalis
Currant Cre€k
Lake Side
(B)(A)
Adiustment
(C=B-A)
357,244
559,767
(803,01 2)
(1,164,437)
1,1 1 8,557
14,303
(66,571) Ref4.9
(445,366) Refa.9
(261,564) Ref4.9
(622,96s)
90,403
698,031
165,469 Ref4.9
6,493,397 5,648,066 (845,330)
sub-total 113,571,302 112,808,393 (762,909) Ref4.9
4,473,992
17,606,110
28,657,247
19,517,256
21,222,615
15,600.085
994,581
2,871,609
1,686,500
2,438,647
1,344,694
2.963.878
4,831,236
1 8,165,877
27,854,235
18,352,818
22,341,172
1 5,614,988
928,010
2,426,243
1,424,936
1 ,813,682
1,435,097
3,661,909
Sub-total
Partner Operated Generation"
Camas
Hermiston
Cholla
Colstrip
Craig
Hayden
Hydro Generation
Hydro East
Hydro West
Hydro System
Wind Generation
Wind Admin
Dunlap
Foote Creek
Glenrock | & lll
Rolling Hills
Goodnoe Hills
High Plains & McFadden Ridge
Leaning Juniper
Marengo I & ll
SevenMilel&ll
Wind total
12,297,910
69,764
6,395,631
25,577,939
6,101,841
14342,739
5,410.450
1 1.689.878 (608,032)
(69,764)6,729,120 333,490
31,325,132
263,726 Ref4.9
5,747,193 Ref4.9
8,715,427 2,613,58612,427,859 2,085,1205,184,971 (225,479\
4,473,227 Ret 4,9
Sub-total 53.898,364 64,382,510 '10,484,146
Coal, Gas, Geothermal, Partner total 179,767,576 188,880,780 9,1 13,205
2,572,675
13,683,456
925.895
2,742.361 169,686
East Hydro Generation
System Hydro Generation @ 20.630/0 share for East
Total Hydro Generation Adjustment - East
West Hydro Generation
System Hydro Generation @79.37o/o share for West
(s78,s38)
441,120
169,686
91,003
260,689 Ref4.9
72,272
(378,97s)
414,779
(771 ,41s)
520,351
(187.225)
(309,358)
(453,1 25)
(1 1 s,664)
1 3,104,917
I ,367,015
Hydro tolal 17,182,025 17,214,293 32,268
(578,538)
Total Hydro Generation Adiustment - West (228,421) Ref 4.9
Hydrosplittotat----- 32168
206,018
2,505,532
2,032,503
3,455,698
1,392,203
2,088,236
3,626,543
2,859,239
3,816,783
278,290
2,126,557
2,447,282
2,684,283
1,902,554
I ,901,011
3,31 7,1 85
2,408,114
3,701 ,1 19
725 247 19
Ref 4.9
Grand Total ?21,914,081 229,631, Ref a.9
' O&M at parlner operated plants includes labor and non-labor costs incuned by the plant operator.
Rocky Mounbin Power
ldaho Results of Operations - December 2013
Memberships & Subscriptions
TOTAL
ACCOUNI Tvpe COMPANY FACTOR
Adjustment to Expense:
Remove Total Memberships and Subscriptions in Account 930.2930 1 (6,561,635)SO
ID
SO
SO
SO
930
Total
Add Back 75o/o ol Nationa! & Regiona! MembershipsVarious 930
Add Back Memberships at 100%
PAGE 4.10
IDAHO
FACTOR % ALLOCATED REF#
5.913% (387,981)Situs (13,850)
(401,831) 4.10.1
Western Electricity Coordinating Council
Northern Tier Transmission Group
930
930
1,381,911
3,725,747
595,784
4,321,531
5.913%
5.913%
5.913%
81,711 4.10.1
220,298
35,228
255,526 4.10.1
Description of Adiustment:
This adjustment removes expenses in excess of Commission policy allowances as stated in Order No. 29505. National and
regional trade organizations are recognized at75o/o. Western Electricity Coordinating Council and Northern Tier Transmission
Group dues are included at 100% .
Rocky Mountain Power page 4.10.1
Results of Operations - December 2013
Memberships and Subscriptions Adjustment Detail
_ ,., Account Factor Description Amount
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
Membership Fees at 100%
930.2
930.2
SO lncluded in Unadjusted ResultsIDU lncluded in Unadjusted Results
so
SO
SO
so
SO
so
SO
SO
SO
SO
SO
so
so
(6,561,635)
( 1 s,850)
(6,575,485) Ref4.10
Allowed National and Regional Trade Memberships at 75%
AMERICAN LEADERSHIP FORUM
ASSOCIATION OF ENERGY ENGINEERS
DATA ADMINISTRATION MGMT ASSOC
GREATER IDAHO FALLS CHAMBER OF
INTERNATIONAL ECONOMIC DEVELOPMENT COUNCIL
PACIFIC NW UTILITIES CONFERENCE
REXBURG CHAMBER OF COMMERCE
RIGBY CHAMBER OF COMMERCE
ROCKY MOUNTAIN ELECTRICAL LEAGUE
STRUCTURAL ENGINEERS ASSOCIATION
TREE FUND
UTILITY ECONOMIC DEVELOPMENT ASSOC
UTILITY VARIABLE.GENERATION
5,000
't85
700
471
345
74,153
388
100
16,000
120
1 0,000
495
1,349
44,690
15,694
3,176
17,800
788,828
20,000
4,500
95,000
10,500
733,055
1,842,549
SO
SO
SO
SO
SO
so
SO
SO
SO WESTERN ENERGY INSTITUTE
WESTERN ENERGY SUPPLY & TRANSMISSION ASSOC INC
WESTERN GOVERNORS ASSOCIATION
CEAT INTERNATIONAL INC
EDISON ELECTRIC INSTITUTE
SO GENERAL ELECTRIC INTERNATIONAL
NATIONAL AUTOMATED CLEARING HOUSE
NATIONAL ELECTRIC ENERGY TESTING RESEARCH AND APPLICA''I
NATIONAL JOINT UTILITIES
NORTH AMERICAN ELECTRIC RELIABILIW COUNCIL
Total of Memberships Above
75% of Membershios Above
Westem Electricity Coordinating Council
Northern Tier Transmission Group
Total M6mberships and Subscriptions Allowed
1 .381 .91 1 Ref 4.'10
SO
so
3,725,747
595,784-------3mEi- Rer4.'lo
5,703,442
Rocky Mountain Power
ldaho Results of Opemtions
lntervenor Funding
- December 2013
Adjustment to Expense:
Misc, General Expense
Adjustrnent to Rate Base:
Defened Regulatory Expense
Adjustment to Tax:
Schedule M Addition
Deferred lncome Tax Expense
Deferred lncome Tax Balance
Schedule M Deduction
Deferred lncome Tax Expense
Deferred lncome Tax Balance
Adjustment Detail:
Amortization Expense - December 2013
Amortization Expense - December 2014
lncremental Adjustment to Expense
December 2013 Balance
December 2014 Balance
lncremental Adjustment to Rate Base
FACTOR FACTOR %
lD Situs
PAGE 4.11
IDAHO
ALLOCATED REF#
2,687 Below
ACCOUNT
928
182M
SCHMAT
41110
283
SCHMDT
41010
283
Tvpe
3
3
TOTAL
COMPANY
2,687
(16,431)
16,431
(6,236)
(14,803)
13,744
5,216
21,048
3
3
3
1
1
1
ID
ID
ID
ID
ID
ID
ID
Situs
Situs
Situs
Situs
Situs
Situs
Situs
(16,431) Below
16,431
(6,236)
(14,803)
13,744
5,216
21,048
13,744
16,431
2,687
55,462
39,031
-116;4-5TI
4.11.1
4.11.1
4.11.1
4.11.1
Description of Adjustment:
This adjustment amortizes intervenor funding awarded to the Community Action Partnership of ldaho (CAPAI), the ldaho
lrrigation Pumpers Association (llPA), and the ldaho Conservation League (lCL), 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 2014 and rate base is adjusted to reflect the
December 2014 balance.
Rocky Mountain Power
Results of Ope6tions - Dec€mber 2013
ldaho lntervenor Funding Adiusiment
Amortiralion Schedule & Balrnce Timeline
GL Account 187958
Page 4. I l. I
PAC-E-11-12
(GRC)
Fsb-08
Mar"08
Apr-06
May-o6
Jun-08
Jul-08
Aug-08
Sep-0E
Oct-08
Nov-08
Deq08
Jan-09
Feb-09
Mar-09Apr-09 22,5M
May-o9
Jun-09
Jul{9
Aug-09Sep-09 50,339Ocl-09 16,8S9
Nov-09
Dec-09
Jan.1 0
Feb-'10
Mar-10
Apr-10
May-'10
Jun-10
Jul.10
Aug- 10
S6p-10
Oct- 10
Nov-1 0
Dec-1 0
Jan-11 39,000
Feb-1 1
Mar"11
Apr-11
May-1 1
Jun-1'l
Jul"11
Aug-1 1
Sep.1 1
Oct-'11
Nov.l I
Dec1,
Jan-12 32,000
Feb-1 2
Mar12
ApF12
May-12
Jun,12
Jul-12
Aug-12
Sep-12
Ocl-12
Nov-12
Feb-13
Ma.-13
Apr-1 3
May-13
Jun-'1 3
Jul-13
Aug-1 3
Sep- 13
Ocl- 13
(1,875) (1,408)(938) (704)
*:'
48.874 4A.A7415,434 64,307(1,465) 62.U2(r,465) 61.377(1,465) 59,912(1,465) 58,44?(1,46s) 56,982(1,465) 55,517(1,465) 54.052(1,465) 52,587(1.465) 51,122(1,46s) 49,657(r.465) 48.192(1,465) 46,727(1,465) 45,262(1,465) 43.79737,535 81,s32 (21,42Ot(4,749) 76,584(3,107) 73,477
l',1 ,642t 7 r,835(1,642) 70,193(1,642) 68.552(1,642) 66.910(1,642) 65,268(1,642) 63,626(1,642) 6r,985(1,642) 60,343(1,642) 58,701 (14,904)
2t,733 87,434(3,267) Uj67(3,2671 80,901(3,2671 77,634(3,267) 71,367(3,267) 71,100(s,267) 67,833(3,267) 64,567(3,267) 61,s00(3,267) 58,033(3,267) 54,766
(1,46s)
(1,465)
(1,465)
(1,465)
(1,465)
(1,465)
(1,465)
(1,465)
(1,46s)
(1,46s)
(1,46s)
(1,465)
(1,465)
(1,465)
(1,46s)
(1,465)
(1,465)
(1,46s)
(1,465)
(e38)
(938)
(s38)
{938)(s38)
(e3E)
(938)
(e3E)
(938)
(s36)
(938)
(938)
(s38)
(e38)
(e38)
(e3E)
(938)
(936)
(938)
(s38)
r/04)
o04)
(704)
(704).
(704)
(704)
(704)
.704)
(704)
(704) (1,625)(704) (1,52s)(704) (1,62s)(704) (1,625)(704) (1,625)(704], (1,62s)(704) (1,625)(704) (1,62s)(704) (1,625)(704) (1,62s)(704) (1,625)
(1,62s)
(1,625)
(1,62s)
(1,625)
(1,625)
(1,62s)
(1,62s)
(1,625)
(1,625)
(1,625) 49,111(1,625) 47,486
8.976 56,462(1,625) U,437(1,625) 53.212(1.625) 51,587(1.625) 49,962(1.625) 48,337(1,625) 46,712
Oec-12 17,706 (938) O04) (1.625) 14,439 69.206 (10,505)
Jan-'13' (16,845) (1,625) (18,470) 50,736
r0,601
Fob-14
Mar-14
Apr.14
Mey-14
Jun-14
Jul-14
Aug-14
Sep-'14
OcFl4
(36)
(36)
(36)
(s6)
(36)
(36)
(36)
(36)
(36)
(1,3s3) (1,369)(1,333) (1,369)(1,333) (1,369)(1,333) (1.369)(1,333) {1.369)(1,333) (1.369)(1,333) (1,369)(1,333) (1,369)(1,333) {1,363)
51,354
49,985
48,616
47,246
45,877
44.50A
43,139
41.770
'Nole: ln December 201 2 $16,645 was booked in ercr and was immediately reversed in the subssquenl period- Because this pro foma adjuslmenl takes the December
2012 regulatory assct balanco to the December 2013 balane the etror and subsequent coreclioo have no e6ect on results.
Ref. 4.il
+
od.
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F-NF-oooooo
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(L(L(L
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6Xo- .=c.E88ooo=404;.< n
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-=q<=oq iloq'= ^
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o66NNN
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Rocky Mountain Power
ldaho Results of Operations - December 2013
ldaho Pension Expense - Gash Basis
Adjustment to Expense:
Pension Expense
Adjustment to Tax:
Schedule M
Deferred Tax Expense
Accumulated Deferred Tax
TOTAL
ACCOUNT Tvpe COMPANY
930 1 3,083,892
FACTOR FACTOR %
so 5.913%
PAGE 4.12
IDAHO
ALLOCATED REF#
182,346 4.12.1
SCHMAT 141110 1190 1
196,213
(74,465)
(8s6,5e6)
5.9130/o
5.913o/o
5.913o/o
11,602
(4,403)
(49,467)
SO
SO
SO
Description of Adiustment:
Per IPUC Order No. 32196, this adjustment replaces the accrual pension expense forthe 12 months ended December 2013
with the average actual/projected amount funded during the 36 months ended December 2014.
Page 4.12.1
Rocky Mountain Power
Results of Operations - December 2013
Convert Accrual Pension Expense to a Three-Year Cash Basis Average
Cash Basis Pension Expense
Pension Funding CY 2012
Pension Funding CY 201 3
Pension Funding CY 2014
Pension Funding Three-YearAverage Ending December 2014
Exclude Mines
Exclude Joint Ventures
Pension Funding to Electric Expense
Accrual Basis Pension Expense
Total Pension Expense
Less: Local 57 Cash Basis Pension Expense
Accrual Basis Pension Expense in Results 12 ME December 2013
Total Difference
O&M portion
Adjustment to O&M
44,940,000
59,200,000
5,500,000
36,546,667
94.97o/o
34,709,564
96.52%
33,503,017
37,990,853
(8,900,817)
29,090,037
4,412,981
Ref 4.12
Rocky Mountain Power
ldaho Results of Operations - December 2013
Revenue Sensitive ltems/ Uncollectibles
Adjustment to Expense:
Uncollectible Expense
PAGE 4,13
TOTAL IDAHO
ACCOUNTTvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
904 3 (423,653) lD Situs (423,653) 4.13.1
I
Description of Adjustment:
This adjusts the uncollectible expense to a 3 year average (December 2011 - December 2013) as ordered by the
Commission in the ldaho General Rate Case No. PAC-E-10-07.
Rocky Mountain Power
Results of Operations - December 2013
Uncollectible Expense
Page 4.13.1
Genera!
GRID West Adjusted 904 Business Uncollectible
12 ME 904 Expense Amortization Expense Revenue Rate ReferenceDec-11 293,938 27,162 266,776 230,208,741 0.1160/o
Dec-12
Dec-13
748,157 - 748,157 261,019,916 0.287%
0.383%1 17,808 - 1,1 17,808 291 ,515,019
3 Year Average
12-Months ended December 2013 ldaho General Business Revenue
Uncollectible Expense Calculated Using Average Rate
12-Months ended December 2013 ldaho Uncollectible Expense
Adjustment to Reflect 3 Yr Average
a.262% A
264,958,026 B
694,155 =A*B
1,117,808
(423,653) Ref 4.13
Rocky Mountain Power
ldaho Results of Operations - December 2013
Outside Services
PAGE 4.14
TOTAL IDAHO
ACCOUNTTvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Outside Services Expense 923 1 178 lD Situs '178 4.14.1
Outside Services Expense 923 1 (2,738,366) SO 5.824o/o (159,480) 4.14.1(2,738,188) (159,302)
Description of Adiustment:
Per ldaho Order No. 32196, this adjustment averages outside services expense for the 12 months ended December 201 1,
December 2012 and December 2013.
Rocky Mountain Power
Results of Operations - December 2013
Outside Seruices Expense
Summary of Outside Services Expense by YearYear Factor TotalcA 135,188
Page 4.14.1
12 Months Ended December2011
12 Months Ended December 2012
12 Months Ended December 2013
ID
OR
SO
UT
WA
WYP
WYU
CA
ID
OR
SO
UT
WA
WYP
WYU
CA
ID
OR
SO
UT
WA
WYP
WYU
601
69,703
9,969,205
1 1,468
764
2,437
693--0m'5e-
306,263
131
147,262
12,771,400
40,269
9,851
2,154
589W
825,746
99
44,310
15,477,851
28,212
105,336
1,301
0@
Three-Year Average
cA 422,399tD 277
87,492
12,739,485
26,649
38,650
1,964WYU 428---fi;m6'Faa-
Adjustment from December 2013 Actuals
cA (403,347)ID 178
OR
SO
UT
WA
WYP
OR
SO
UT
42,782
(2,738,366)
(1,562)
Ref .4.14
Ref. 4.14
wA (66,686)WYP 663WYU 428
f3J6-5,e10-)-
IDAHO 201O PROTOCOL
Net Powcr Cost Adjustm.nt3 Cfab 5)
TOTAL
5.3
Littl. Mountain
Page 5.0 Tolal
0
0
5.1 5.2
Jsmca Rivor
Total Noruliz6d Nel Porer Cosls Royalty Offsct
11,140.549 11,t40,549
208,'t't2
3,776,597 3.776.597
(2.157,869)
66't,332
(2,103,464)
661.332
(54,3E4)
1 Op€€ting RcvGnues:
2 Gcnc6l Eusincss Rcvenu€s
3 lntcrdepsdmrntal
4 Spcaial Sales
5 Othsr Oprrating Rov.nucs
6 Total Op.€ting Rcvsuc6
7
8 Oprratino Expenscs:
9 Sloam Prcduclion
10 Nucle.r PEduciion'll Hydrc Produclion
12 Othcr Porc. Supply
13 TEnsmi3sion
'14 Oislribution
15 Custom.rA@unting
16 Customcr SeryiB & lnfo
,7 Salcr
18 Adminlstrativo & GcncEl
19 fotal O&M Expenscs
20 DcpEciation
21 Amorlization
22 Tcxes Olhsr Than ln@me
23 locoma Taxes: Fadcral
24 Slaic
25 Dcfcrcd lncomr Taxas
26 lnvcslment Tax Cr€dit Adj.
27 Misc Rcvcnuo & Exprns€
28 Total Oporating Exprnscs:
30 OpoEting Rev For Rotumi
31
32 RalG Basc:
33 Elcclric Plant ln S€ryi@
34 Plsnt Hcld fo. FuluG Usc
35 Misc D€far.d Dobits
36 Elcc Plant Acq Adj
37 Nuclcar Fucl
38 Prcpaymlnts
39 Fuel St@k
40 MaGdal & Supplics
4 1 Worldng Capit8l
42 Wsatherization Loans
43 Misc Rele Basc
44 Total Elcciric Plant:
45
46 Ocductionr:
47 A@m Prcv For Drprqc
48 A@m Prov For Amort
49 Accum Daf lncome Tq
50 Unamorlizld ITC
51 Cuslomrr Adv For Consl
52 Customer S.ryice Dsposits
53 Mis@llancous Deductions
2,280,061
(5,071)
2,334,U5 (s4,364)
(5,071)
3,031,604
41 1,945
2,942,204
399,797
8S,1 96
12,120
201
27
5.464.100
54
55
56
58
59
Total Dcducliohs:
Tolal Rgte Bar€i
60 Eslimated ROE impact
61
62
64 TAx CALCULATION:
65
66 Opcrating Ravenuc
67 Othe. Dcduclions
68 lnt.Gsl (AFUDC)
69 lnt.rgsl
70 Scirdulc "M" Additions
71 Sch€dulo "M" Deduclions
72 lncome Bctore Tar
74 Slatr lnomg Taxcs
75
76 Taxable ln@me
77
78 F.deEl hcoma Taxca
9.073.672 E,805,104
12,120 27
8,661.727 8,406,307 254,846 574
41 't,945 399,797
3,031,604 2942.204 E9,196 201
Rocky Mountain Power
ldaho Results of Operations - December 2013
Net Power Costs
ACCOUNT Tvpe
TOTAL
COMPANY
26,102,724
27,691,588
125,762,239
179,556,551
1,577,452
49,857,987
22,478,519
(3s,912,708)
(21,201,s60)
6,261,416
3,442,393
26,503,499
15,450
26,665
67,s89,326
(13,476,698)
(1,014,780)
6,588,187
(2,985,427)
5,795,014
62,537,738
FACTOR %
6.244o/o
6.2040/o
6.204%
6.386%
PAGE 5.1
IDAHO
ALLOCATED REF#
1 ,619,538
1,718,119
7,802,892
FACTOR
Adjustment to Revenue:
Sales for Resale (Account 447)
Existing Firm PPL
Existing Firm UPL
Post-Merger Firm
Non-Firm
Total Sales for Resale
Adjustment to Expense:
Purchased Power (Account 555)
Existing Firm Demand PPL
Existing Firm Demand UPL
Existing Firm Energy
Post-merger Firm
Secondary Purchases
Seasonal Contracts
Other Generation
Total Purchased Power Adjustments:
Wheeling Expense (Account 565)
Existing Firm PPL
Existing Firm UPL
Post-merger Firm
Non-Firm
Total Wheeling Expense Adjustments:
Fuel Expense (Accounts 501, 503, 547)
Fuel - Overburden Amortization - lD
Fuel - Overburden Amortization - Vly'Y
Fuel Consumed - Coal
Fuel Consumed - Gas
Steam from Other Sources
Natural Gas Consumed
Simple Cycle Combustion Turbines
Cholla / APS Exchange
Total Fuel Expense Adjustments:
Total Power Gost Adjustment
Post-merger Firm Type 1
Remove Power Cost Deferrals
3 27,900,1663-3 (16,138,907)3 (1,070,909)
10,690,350
11,140,549 5.1.1
6.2040/o 97,8736.2040/o 3,093,4296.386% 1,435,5736.204% (2,228,197)
6.386% (1,354,021)6.2040/o 388,4886.2040/o 213,583
1 ,548,855 5.1 .1
6.2040/o 1,731 ,060
6.204o/o6.2040/o (1,001,335)6.386% (68,393)
661,332 5.1 .1
447NPC
447NPC
447NPC
447NPC
J
a
3
3
SG
SG
SG
SE
SG
SG
SE
SG
SE
SG
SG
SG
D(J
SG
SE
ID
WY
SE
SE
SE
SE
SE
SE
555NPC
555NPC
5s5NPC
555NPC
555NPC
555NPC
555NPC
565NPC
565NPC
565NPC
565NPC
501 NPC
501 NPC
501 NPC
501 NPC
503NPC
547NPC
547NPC
501 NPC
555NPC
555NPC
Situs
Situs
6.3860/o
6.386%
6.386%
6.386%
6.386%
6.386%
3
3
3
3
3
3
3
3
3
3
3
3
J
3
J
15,450
4,3't6,540
(860,679)
(64,808)
420,749
(190,662)
370,094
--ZIo-636t 5.1.1
5.1 .1
SG
SG
6.204o/o
6.204o/o
(4,243,224) s.1.1
262,924 5.1.1
---*78F24-,s65)'
(68,389,685)
4,237,655
Description of Adiustment:
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 temperature conditions
for the 12 month period ending December 2014. The GRID study for this adjustment is based on temperature adjusted
normalized loads for the 12 months ended December 2013.
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Rocky Mountain Power
Peiod Endins
Dec-14
SPECIAL SALES FOR RESALE
Pacific Pre Merger
Post Merger
Utah Pre Merger
NonFirm Sub Total
TOTAL SPECIAL SALES
PURCHASED POWER & NET INTERCHANGE
BPA Peak Purchase
Pacific Capacity
Mid Columbia
Misc/Pacific
Q.F. Contracts/PPL
Small Purchases west
Study Results
MERGED PEATVENERGY SPLIT
($)
Merged Pre-Merger Pre-Merger01114-12114 Demand Enerqv
26,102,724 26j02,724
439,547,713
27,691,588 27,691,588
493,342,025 53,794,312
Non-Firm
Page 5.1 .2
Post-Meroer
439,547,713
(2,806,430)
323,1 't I
61,623,820
(841,929)
67,003
2,352,378
(1,964,501)
256,116
11,461,131
439,547,713
47,810,310
Pacific Sub Total
Gemstate
GSLM
QF Contracts/UPL
IPP Layoff
Small Purchases east
UP&L to PP&L
59,'t40,508
3,21 1,600
92,527,226
27,691,588
14,288
1,577,452
22,1 66,399
27,69'1,588
9,752,746
3,21 1,600
9,499,885
M,28;
47,810,310
60,860,942
Utah Sub Total
APS Supplemenlal p27 87 5
Avoided Cost Resource
Blanding Purchase p37917 4
BPA Reserve Purchase
Chehalis Station Service
Combine Hills Wind p160595
Deseret Purchase p194277
Georgia-Pacific Camas
Hermiston Purchase p99563
Hurricane Purchase p393045
ldaho Power p278538
Kennecott Generation lncentive
LADWP p491303-4
Mascorp p229846
MagCorp Reserves p510378
Nucor p346856
P4 Production p1 37 21 5lp1 45258
Rock River Wind p100371
Roseburg Forest Products p312292
Three Buttes Wind p460457
Top ol ihe World Wind p522807
Tri-State P urchase p27 0 57
West Valley Toll
Wolverine Creek Wind p244520
BPA So. ldaho p64885/p8397ShGa7C
Car ei[ o483225is6 p485390/s89
PSCo ExchaDge p340325
Shell p489963/s489962
Seasonal Purchased Power
Constellation 20 1 3-20 1 6
123,444,702
1,328,769t
4,721,023
34,990,624
6,007,719
91 ,626, 109
126,204
6,355,850
6,018,000
19,999,999
4,940,852
20,598,497
40,244,926
10,417,372
1 0,148,501
(1 38)
5,400,000
6,261,416
49,857,987 12,725,773 60,860,942
1.328.769
4,721,023
34,990,624
6,007,719
91 ,626,109
126,204
-
:
6,355,850
6,0't 8,000
19,999,999
4,940,852
20,598,497
40,244,926
10,417,372
1 0,148,501
(1 38)
5,400,000
6.261,416
Page 5.1 .3
Rocky Mountain Power
Peiod Ending
Dec-14
Short Term Firm Purchases
Study Results
MERGED PEAI(ENERGY SPLIT
New Firm Sub Total
lntegration Charge
Non Firm Sub Total
TOTAL PURCHASED PW & NET INT,
WHEELING & U. OF F, EXPENSE
Pacific Firm Wheeling and Use of Faciliti,
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
Cunant Creek
Dave Johnston
Gadsby
Gadsby CT
Hayden
Hermiston
Hunter
Huntington
Jim Bridger
Lake Side'l
Lake Side 2
Little Mountain
Naughton - Gas
Naughton
Wyodak
TOTAL FUEL BURN EXPENSE
OTHER GENERATION EXPENSE
Blundell
TOTAL OTHER GEN. EXPENSE
NET POWER COST
442,491,142
3,442,393-
628,518,745 51,435,439 22,478,519
27,900,166
1 12,608,300
7,364,188
27,900,166
($)
Pre-Merger Pre-MergerDemand Enerov
27,900,166
22,478,519
Post-Meroer
173,305,419
442,49',1,142
3,442,393
554,604,787
112,608,300
7,3U,188
Merged
01t14-12t14
173,305.419
Non-Firm
147,872,653
25,055,964
58,399,706
14,990,388
23,226,993
62,399,253
5't ,813,287
63,547,1 18
3,575,1 35
5,844,806
13,354,755
53,239,719
1 60,262,965
'120,492,551
240,825,455
91,030,573
60,565,537
111,859,777
21,962,994
7,364,188
25,055,964
58,399,706
14,990,388
23,226,993
62,399,253
51 ,813,287
63,547,1 18
3,575,1 35
5,844,806
't3,354,755
53,239,719
160,262,965
120,492,551
240,825,455
91,030,573
60,565,537
111.859,777
21,962,994
1 12,608,300
1,182,446,973
3,297,659
3,297,659
1,468,794,005 25.541,293
1.182,446.973
3,297,659
3,297,659
I ,1 93,108,820 zzt,ooc,StJ
Rocky Mountain Power
Results of Operations - December 2013
Net Power Cost Adjustment
Amounts removed from accounts for consistency with GRID
Non-Net Power Gosts
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)
BPA 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
Page 5.1.4
88,914
11,646,439
11,735,353 Ref5.1.1
158,405 Ref 5.1.1
3,186,069
436,574
3,622,644
5,074,951
419,609
7,082,187
948,436
530.841
14,056,024
17 ,678,667 Ref 5.1.1
Net Power Cost Deferral (4,237,655) Ref 5.1
1,864,064 Ref 5.1.1
Rocky Mountain Power
ldaho Results of Operations
James River Royalty Offset
Adjustment to Revenue:
Other Electric Revenue
Adjustment Detail:
James River Offset
Capital Recovery
Major Maintenance Allowance
Total Offset
- December 2013
ACCOUNT Tvoe
456 3
PAGE 5.2
TOTAL IDAHO
COMPANY FACTOR FACTOR% ALLOCATED REF#
4,302,805 SG 6.2040/o 266,967 Below
12 Months Ended
December 2014
3,695,061
607,744
4,302.805 5.2.1
Description of Adiustment:
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 2l-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
2014, the same period used in determining pro forma net power costs in this filing.
Page 5.2.1
Rocky Mountain Power
Results of Operations - December 2013
James River Royalty Offset
Capital Recovery and Major Maintenance Allowance
Projections through December 2014
Capital Cost Basis
Capital Recovery Factor
Capital Recovery $
Major Maintenance Allowance
TotalOffset
12 Months Ended
December 2014
51,969,921
7.11o/ore
607.744
4,302,905
Rocky Mountain Power
ldaho Results of Operations - December 2013
Little Mountain
Adjustment to Revenue:
Other Electric Revenue
Adjustment to Expense:
Generation Expense
Rents Other Generation
Misc Other Generation Expense
Other Expenses
Adjustment to Expense:
Depreciation Expense
ACCOUNT Tvpe
4030P
TOTAL
COMPANY FACTOR
(948,576) SG
(s63,065)
(377,020)
(130,732)
PAGE 5.3
IDAHO
ALLOCATED REF#
(58,854) 5.3.1
(22,526) s.3.1
(23,392) 5.3.'r
(8,111) 5.3.1
456
FACTOR %
6.204o/o
6.204o/o
6.2040/o
6.204o/o
548 3550 3554 3557 3
SG
SG
DL,
SG
(s,071) s.3.1
6.204% (3s5) s.3.1
(s4,384)
(81,72e)sG 6.2040/o
(876,532)
Description of Adiustment:
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. ln August 2011, the Company installed a mobile packaged boiler in order to provide enough steam for Great Salt Lake
Minerals to maintain its operations. ln 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. This adjustment removes the steam revenue and related
O&M expense since the expenses associated with the steam generation are passed directly through to GSL. The Little
Mountain Plant officially ceased operations as of Friday, May 31, 2013, and was producing steam for GSLM up to that point in
time. Demolition of the Little Mountain electric generation planl was completed in November 2013. All equipment and related
building structures on site were demolisheand and removed from the site,
c.jri
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l^^^^_t^l(olooNtolo)Eli\@N(9slo
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fil**3331 Eal lE,il leE EI I[ool 16'.cl=l lclEelalE*i E l sElE
=cr i .lx#€$,1 i
ifriEflfiEHE*l=E
IDAHO 20IO PROTOCOL
Depreciation & Amorlization (Tab 6)
TOTAL
Depreciation &Amortization HydroRcserve Ds@mmissioning
6.4.1
(Cont.)
Oeprccjalion
Dopr€ciationStudy Study
Page 6.0 Toial
6.4.3 6 4.4
(Cont.3) (Cont.4)
Doprocialion Depreciation
Study - Vchicle Study - Vehicle
DepBciation O€prgciation
51
Deprecialion &
Amortizalion
TotalNomalized Expenso
1 Opeating Revenues:
2 G€neEl Business Revenues
3 lnterdepanmenlal
4 Special Sales
5 Other Operaling R€venues6 lolal Operating Ravenues
7
I OpeEting Expensesig Steam Production
't0 Nuclear Produetion
'11 Hydrc Produclion
'12 Oth6rPowerSupply
13 Transmission
14 Dslribution
15 Customer Accounting
16 Cuslomer Seryice & lnfo
17 S6les
18 AdminislGlive & General
19 Tota! O&M Expenses
20 Ogprgciation
2'1 Amonization
22 Taxes Other Than lncome
23 ln@me Tdes: FedeEl
24 State
25 Defered ln@me Taxes
26 lnv€stment Tax CGdit Adj.
27 Misc Reveoue & Expense28 Total Operating Expenses:
30 Operating Rev For Retum:
31
32 Rele Base:
33 Eleclric Pl€nt ln Seryi@
34 Plant Held for Future Usc
35 Misc Defered Debits
36 Elec Planl Acq Adj
37 Nuclear Fuel
36 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Wo.king Capital
42 Weatherizalion Loans
43 Misc Rate Base
44 Total Eleclnc Plant:
45
46 Deduclrcns:
47 A@um Prov For Oeprec
48 A@um Prov For Amo.t
49 A@um Det lncome Tax
50 Unamortazed ITC
51 Customer Adv For Consl
52 Cuslome. SeNace Oeposits
53 Miscellaoeous Deductions
(49.686)
(10,631)
(8,439)
(3,66s)
(17,673)
(8,234)
(1,285)
(49,686)
(1 0,631)
(E,439)
(3,669)
(17,673)
(8.234)
(1,285)
6,576,867
9,878
(414,055)
(56,263)
(1.985,108)
1 ,1 94,964
9,878
(402,550)
(54,700)
tr r.iost
(1,563)
13,068
5,361,903
(1.798,148)
(244,t38)
,,rr,,ro,
390,1 96
(3,261,743)
39,009
5,301
(39,009)
(5,301)
44,310
,014.566)
(6.274.9761
(9,E69)
1,985,1 08
(817,650)
(9,869)
17s,4-23)
(13,068)1OO,arO1
54
Total D€duclions:
Tolal Rale Bese'(4.299,737),(827,519)(88,491) (44,310)
60 Estimated ROE impact
61
62
63
64 TAX CALCULATIONj
65
66 Operating Revenue
67 Other Deduclions
68 lnterest (AFUDC)
69 lhteresf
70 Schedule "M" Additions
71 Schedulo "M" Deduclions
72 lncome BeIore Tax
74 Stale ln@me Taxes
76 Taxable h@me
77
78 Federal lncome Taxes
0 018%
(6,469,991)(1.2O4.8421 (5,3E1,903)
5,265,'150
34.435 34,435
8,594,5 19 (1 16,754)
\1,239.277],
(56,263)
(1,2O4.842)
(54,700)
(34,435)
(1,563)
(5.3E1,903)
(244.338)
8,594,6'r 9
390.196
'116,754
5.301
(1 16.754)
(5,301)
(5.137,555)
1.798
8,204,423 't 11.454 (1 1 1,453)
IDAHO 201O PROTOCOL
Deprcciation & Amorlizaiion (fab 6)
TOTAL
Page 6-0-1 Total
0
0
6.1.2 6.5
(Cont. 2)Deprocialaon OeprcciEtionStudy Rcaerye Updalr
(1,073,400)
(145,857)
1,219,258
1 Opo€ling Revenucs:
2 G€ne€l Business Rcv.nucs
3 lntcrdeparlmental
4 Spccial Sales
5 Othcr Oplrating Rev€nues
6 Total OpcEling Rcvenues
7
6 Op@liog ExpGnscs:
I St6am Producrion
10 Nuclcar Prcductis
I 'l HydD Preduction
12 Other Pwer Supply
13 TEnsmi$ion
14 Distribution
15 Customer Ac@unting
16 Cuslomer Service E lnfo
'17 Salca
'!8 AdministEtive & Gensral
19 Total O&M Erpens€s
20 Oeprccialion
21 Amonizalion
22 Taes Other Than ln@ma
23 ln@ms Tees: FcdeEl
21 Statc
25 Dqfercd ln@me TaxGs
26 lnvcsimert Tax Credit Adj.
27 Mi8c Revenue & Expense
28 Total Opccting Expcnsrs:
,o
30 OpoEting R€v ForRotum:
31
32 Rate Base:
33 Electric Plant ln Scdie
34 Planl Held for FutuE Ueo
35 Mis D6rmd Debits
36 El.c PlaotAcq Adj
37 Nuclear Fu6l
36 PcpaymenG
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Wcathorization Loans
43 Misc Rate Bas.
44 Tolal Electric PlEnt:
45
.16 Deductions:
47 A@m Prcv For DcpGc
48 A@m Prov For Amorl
49 Acem Dsf ln@m. Tax
50 Unamonized ITc
5'l CustomorAdv ForConst
52 Customer Sewie Deposils
53 Miscellaneous Deduclions
51
55 Total Deductlons:
56
57 Total Rate Basei
58
59
60 Estimated ROE impact
61
62
63
6' TAx CALCULATION:
55
66 Opcrating Revenue
67 Olher Dcductions
68 lnt..cst (AFUDC)
69 Int.Est
70 Schedule "M" Additions
71 Sch€duls "M" Deductions
72 lncome Eetore Tax
74 State ln@me Tqcs
76 Tdable ln@me
77
78 FedeEl ln@me Tax6s
. (5,381,903)
2.U2.486
2.U2.4A6 (5,381,903)
0.116%
(3,212,716)
(3,2't2,716)
(145,E57)
(1,073.40O)
Rocky Mountain Power
ldaho Results of Operations - December 2013
Depreciation & Amortization Expense
PAGE 6.1
IDAHO
FACTOR % ALLOCATED REF#
Adjustment to Expense:
Steam Production
Hydro Production
Other Production
Transmission
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - Wyoming
General Plant - California
General Plant - Oregon
General Plant - Washington
GeneralPlant - Utah
General Plant - ldaho
General Plant - Wyoming
General Plant
General Plant
lntangible Plant
lntangible Plant
Steam Production
Hydro Production
Other Production
Transmission
Distribution - Washington
Distribution - Wyoming
General Plant
General Plant
lntangible Plant
'1,887,981
647,1 30
9,172,486
1,090,99s
205,127
73,451
314,639
79,938
166,907
-llo-;6s4--
19,882
19,370
10,755I
0m 6.1.1
117,139
40,1 5 1
569,1 05
67,691
18,604
4,960
9,869
827,519 6.1.1
ACCOUNT
4O3SP
403HP
4030P
4O3TP
403364
403364
403364
403364
4O3GP
403GP
403GP
4O3GP
4O3GP
4O3GP
403GP
403GP
404tP
4041P
FACTOR
SG
SG-P
SG
SG
OR
WA
UT
WY
CA
OR
WA
UT
ID
WY
SO
SG
SO
SG
SG
SG-P
D\J
SG
WA
WY
SO
SG
SO
6.2040/o
6.204o/o
6.204%
6.2040/"
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
5.913%
6.204Yo
5.913%
6.204o/o
6.204o/o
6.204o/o
6.204o/o
6.204o/o
Situs
Situs
5.913%
6.204o/o
5,913%
32,308
11,235
13,009
270,755
TOTATTvoe COMPANY
2 520,7132 181,0732 209,6782 4,363,8712 141,6012 9652 192,9112 49,8272 14,8282 24,9692 14,0672 28,3132 19,8822 21,4312 327,5892 173,3442 15127--_6-za-5718--
4O3SP
4O3HP
4030P
4O3TP
403364
403364
4O3GP
4O3GP
4041P
3
3
3
3
3
J
3
3
3
Description of Adiustment:
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.
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Rocky Mountain Power
ldaho Results of Operations - December 2013
Depreciation & Amortization Reserue
Adjustment to Reserve
Steam Production
Hydro Production
Other Production
Transmission
Distribution - Washington
Distribution - Wyoming
General Plant
GeneralPlant
lntangible Plant
TOTALType COMPANY
3 (1,887,981)3 (647,130)3 (9,172,486)3 (1,090,9e5)3 (205,127)3 (73,451)3 (314,639)3 (79,e38)3 (166,907)
(13,638,6s4)
PAGE 6.2
IDAHO
ALLOCATED REF#
(1 17,139)
(40,151)
(56e,1 05)
(67,6s1)
(18,604)
(4,960)
(e,86e)
(827,519) 6.2.1
ACCOUNT
108SP
lO8HP
1080P
1O8TP
1 08364
108364
1O8GP
1O8GP
111tP
FACTOR
SG
SG-P
SG
SG
WA
WY
SO
SG
SO
FACTOR %
6.204%
6.204o/o
6.204o/o
6.204o/o
Situs
Situs
5.913%
6.2M%
5.913%
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.
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i:p3 E.=
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o
GO
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oo
o
GI
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-aioE3
c
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I o.g,c,ooaAE =eEdEe€!9ri;E>= EJ'O
&eE
Rocky Mountain Power
ldaho Results of Operations
Hydro Decommissioning
Adjustment to Reserve :
Depreciation Reserve
Depreciation Reserve
Adjustment to Tax:
Schedule M Deduction
Deferred lncome Tax Expense
ADIT Y/E Balance
December 2013
ACCOUNT
1 OSHP
108HP
SCHMDT
41010
282
TOTALTvoe COMPANY
PAGE 6.3
3
3
IDAHO
FACTOR FACTOR% ALLOCATED
6.204% (94,483)6.204% 19,060----@l
REF#
6.3.1
6.3.1
3
3
3
(1,522,821)
307,204
(1,215,617)
555,000
210,628
(210,628)
758,090
(457,527)
(1,215,617)
SG-P
SG-U
SG
SG
SG
6.2040/0
6.204o/o
6.2040
34,435 6.3.113,068 6.3.1
(13,068) 6.3.1
Adjustment to December 2013 Year-End Balance for Projected Spend / Accrual Detail:
December 2013 Year End Reserve Balance
December 2014 Year End Reserve Balance
Total Adjustment to Reserve
6.3.1
6.3.1
6.3.1
I
Description of Adjustment:
ln the current depreciation study, filed with the Commission in February 2008 under ldaho 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. This adjustment is to accrue $8.9 million for
decommissioning costs of various hydro facilities over the next five years that have a probability of being decommissioned
during the next ten years. This adjustment walks the depreciation reserve balance to the 2014 year-end projected level.
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L.=o;- 6g l.=EE!I qE oEOts<.Ebgd>,"o qrI ^ Eir;tr
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Rocky Mountain Power
ldaho Results of Operations
Depreciation Study
Adjustment to Expense:
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Depreciation Expense
Excess Reserve Giveback:
ldaho Distribution
Utah Distribution
Wyoming Distribution
Blundell Geothermal Plant
Gadsby Steam Plant
Hunter Steam Plant
Colstrip Steam Plant
- December2013
PAGE 6.4
ACCOUNT
403SP
4O3SP
403SP
403SP
403HP
4O3HP
4O3HP
4O3HP
4030P
4030P
4030P
4030P
4O3TP
4O3TP
4O3TP
403364
403364
403364
403364
403364
403364
403364
4O3GP
4O3GP
4O3GP
4O3GP
403GP
4O3GP
4O3GP
4O3GP
4O3GP
403GP
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
FACTOR
SG
SG
SG
SG
SG-P
SG-U
SG.P
SG-U
D(,
SG
SG-W
SG
SG
SG
SG
CA
ID
OR
UT
WA
WY
WY
CA
CN
SG
SG
ID
OR
SE
SG
SO
SG
SG
UT
WA
WY
WY
Tvpe
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
J
TOTAL
COMPANY
93,331,540
1 1 ,012,596
25,502,556
6,586,093
7210415.239
3,590,332
1,391,887
454,828
6,172,923
(14,705,893)
398,029
(5,509,763)
(1,054,134)
(1 ,163,505)
357,056
(5,741,59e)
3,450,291
(1,340,162)
441,822
102,735
(5,942)
(49,458)
(3,445)
(7,144)
(1,360)
21,146
277
(e7,s62)
(312,888)
9,1 02
2
(173,861)
(258,303)
(343,1e1)
(e4,3s2)
129,171,070
(2,s08,698)
(23,109,549)
(2,077,204)
(785,202)
(2,341,500)
(s,927,184)
(2,293,038)
(39,042,375)
FACTOR %
6.204Yo
6.204o/o
6.204Yo
6.204o/o
6.204o/o
6.2o4o/o
6.2A4o/o
6.2040/0
6.204o/o
6.204o/o
6.204%
6.2040/0
6.204%
6.204o/o
6.204o/o
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
3.896%
6.2A40/o
6.204%
Situs
Situs
6.386%
6.204o/o
5.9130h
6.204%
6.204%
Situs
Situs
Situs
Situs
IDAHO
ALLOCATED REF#
5,790,736
683,274
1,582,301
408,633
447,369
222,761
86,359
28,220
382,998
(912,424)
24,696
(341,852)
(65,404)
(72,1_89)
357,056
(1,927)
(214)
(443)
(1,360)
1B
(6,053)
(18,501)
565
0
403364
403364
403364
4O3SP
4O3SP
4O3SP
4O3SP
3
3
J
3
3
3
3
ID
UT
WY
SG
SG
SG
SG
Situs
Situs
Situs
6.2o4o/o
6.204o/o
6.204%
6.204%
-_
8,594,619 6.4.5
(2,508,6e8)
(48,718)
(145,278)
(367,751)
(3,212,716) 6.4.1
This adjustment normalizes the impact of the stipulated depreciation rates for the period January 2014 through December
2014.The rates are in accordance to the stipulation approved under ldaho Case No. PAC-E-13-02. This adjustment also
incorporates the excess reserve giveback according to the terms of the stipulation.
Rocky Mountain Power
ldaho Results of Operations
(Cont.) Depreciation Study
Adjustment to Tax:
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
- December2013
ACCOUNT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
41010
4'1010
41010
4'1010
41010
41010
41010
4101 0
41010
41010
41010
41010
41010
41010
41010
41010
FACTOR
SG
SG
SG
SG
CA
ID
OR
UT
WA
WY
WY
SE
SO
SG
D()
CN
SG
SG
SG
SG
CA
ID
OR
UT
WA
WY
WY
SE
SO
SG
SG
CN
FACTOR %
6.2040/0
6.204Yo
6.204Yo
6.204o/o
Situs
Situs
Situs
Situs
Situs
Situs
Situs
6.386%
5.913%
6.204%
6.2040/o
3.896%
6.204Yo
6.204o/o
6.204%
6.204%
Situs
Situs
Situs
Situs
Situs
Situs
Situs
6.386%
5.9130/o
6.204o/o
6.204Yo
3.896%
(7)
7,021
(155,295)
(e,372)
731 6.4.5
Tvoe
3
3
J
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
J
3
3
3
3
J
TOTAL
COMPANY
128,184,062
8,602,303
4,045,161
(14,705,893)
(5,e42)
355,697
(5,720,452)
3,276,431
(1,598,466)
98,631
8,383
277
(312,888)
6,595,195
398,030
(49,458)
129,171,070
PAGE 6,4.1
IDAHO
ALLOCATED REF#
7,953,154
533,728
250,981
(e12,424)
355,697
18
(18,501)
409,1 98
24,696
(1,927)
8,594,619 6.4.5
(3,018,301)
(202,55s)
(e5,250)
346,274
(134,eeo)
(48,647,133)
(3,264,660)
(1,535,179)
5,581,034
2,255
(134,990)
2,170,969
(1,243,438)
606,634
(37,431)
(3,1 81 )
(1 05)
118,744
(2,s02,s43)
(151 ,056)
18,770
This adjustment normalizes the impact of the stipulated depreciation rates for the period January 2014 through December
2014.The rates are in accordance to the stipulation approved under ldaho Case No. PAC-E-'! 3-02. This adjustment also
incorporates the excess reserve giveback according to the terms of the stipulation.
Description of Adiustment:
Rocky Mountain Power
ldaho Results of Operations
(Cont. 2) Depreciation Study
Adjustment to Tax:
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Deferred lncome Tax Balance
Excess Reserve Giveback:
Adjustment to Tax:
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Accumulated Deferred lnc Tax Bz
Accumulated Deferred lnc Tax B;
Accumulated Deferred lnc Tax Br
Accumulated Deferred lnc Tax Br
December 2013
ACCOUNT Tvoe
PAGE 6,4,2
IDAHO
ALLOCATED REF#
3,018,301
202,555
95,250
(346,274)
134,990
:
7
(7,021)
155,295
9,372
TOTAL
COMPANY
48,647,133
3,264,660
1 ,535,179
(5,581,034)
(2,255)
134,990
(2,170,969)
1,243,438
(606,634)
37,431
3,181
105
(118,744)
2,502,943
'151,0s6
(18,770)
49.021.710
282
282
282
282
282
282
282
282
282
282
282
282
282
282
282
282
3
3
3
3
3
3
3
3
3
3
3
3
3
J
3
3
FACTOR
SG
SG
SG
SG
CA
ID
OR
UT
WA
WY
WY
SE
SO
SG
SG
CN
FACTOR %
6.204%
6.204o/o
6.204o/o
6.204%
Situs
Situs
Situs
Situs
Situs
Situs
Situs
6.386%
5.913o/o
6.204To
6.204%
SCHMAT
SCHMAT
SCHMAT
SCHMAT
41 010
41010
41010
41010
ID
UT
WY
SG
ID
UT
SG
ID
UT
SG
3
3
33 (11,346,924)
(2,508,698)
(23,109,549)
(2,077,204)
(39,042,375)
952,076
8,770,305
788,320
4,306,271---i4E16p7r
(952,076)
(8,770,305)
(788,320)
(4,306,271)
(14,816,972)
(2,508,698)
(704,018)
(3,212,716)
952,076
267,182_-TTT{N
(9s2,076)282
282
282
282
3
3
3
3
3
J
3
J
Description of Adjustment:
This adjustment normalizes the impact of the stipulated depreciation rates for the period January 2014 through December
2014.The rates are in accordance to the stipulation approved under ldaho Case No. PAC-E-'|3-02. This adjustment also
incorporates the excess reserve giveback according to the terms of the stipulation.
3.896% (731)
3,261,743 6.4.5
Situs
Situs
Situs
6.204o/o
Situs
Situs
Situs
6.204o/o
Situs
Situs
Situs
6.2040/o
Rocky Mountain Power
ldaho Results of Operations - December 2013
(Cont. 3) Depreciation Study - Vehicle Depreciation
ACCOUNT Tvpe FACTOR FACTOR%
IDAHO
ALLOCATED REF#
(13,458)
(35e)
(8,567)
(1,455)
(1,058)
(602)
(202)
(1,s40)
(1)
(380)
(6,719)
(3,579)
(e1)
(3,634)
(3,581)
(e,0e0)
(1,368)
(3,8s8)
(4,368)
(248)
(1,037)
(45e)
(16,242)
PAGE 6.4.3
(e)
(8,02e)
(19,273)
(4,978)
(2,336)
(34,624) 6.4.4
]ll6E4I
Adjustment to Expense:
Steam Operations
Fuel Related - Non-NPC
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operations
Other Operations
Other Maintenance
Other Expenses
Transmission Operations
Transmission Maintenance
Distribution Operations
Distribution Operations
Distribution Maintenance
Distribution Maintenance
Customer Accounts
Customer Accounts
Customer Services
Customer Services
Administrative & General
Administrative & General
Administrative & General
Administrative & General
Customer Accounts
FuelRelated - Non-NPC
Steam Maintenance
Hydro Operations
Hydro Operations
Total Vehicle Depreciation
500
501
512
535
535
545
545
548
548
553
557
560
571
580
580
593
593
903
903
908
908
920
920
935
935
SG
SE
DI,
SG.P
SG-U
SG-P
SG-U
SG
SG
SG
SG
SG
SG
ID
SNPD
ID
SNPD
CN
ID
CN
ID
ID
SO
ID
SO
CN
SE
SG
SG-P
SG-U
6.204o/o
6.386%
6.204%
6.204%
6.204%
6.204%
6.2040
6.2A4%
6.204%
6.2040h
6.204o/o
6.2044/0
6.204%
Situs
4.717%
Situs
4.717o/o
3.896%
Situs
3.896%
Situs
Situs
5.913%
Situs
5.913%
3.896%
6.386%
6.204Yo
6.204Yo
6.204%
903
501
512
535
535
3
3
3
3
3
3
3
3
?
3
3
3
3
3
3
J
3
J
?
3
3
3
3
3
3
3
3
3
3
3
TOTAL
COMPANY
(216,905)
(5,616)
(138,083)
(2s,458)
(17,057)
(e,701)
(3,252\
(21,592)
(1 0)
(6,126)
(108,28e)
(57,677)
(1,461)
(63,149)
(7s,921)
(120,102)
(2e,003)
(99,008)
(56,70e)
(6,362)
(17,s63)
(6,851)
(274,692)
93
(7,3e5)
(1,366,288)
(237)
(125,723)
(310,625)
(80,22s)
(37,644)
(554,4ss)
@
Description of Adjustment:
This adjustment reflects the incremental depreciation expense for the depreciation study rates for vehicles for the period
January 2014 through December 2014.The rates are in accordance with the stipulation order in Case No. PAC-E-13-02
Rocky Mountain Power
ldaho Results of Operations - December 2013
(Cont. 4) Depreciation Study - Vehicle Depreciation
PAGE 6.4.4
IDAHO
ALLOCATED REF#
(53,406)
(7,03s)
(3,596)
(8,388)
Tax Adjustment:
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred Income Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum, Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred Inc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
Accum. Deferred lnc Tax Bal
ACCOUNT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
41010
41010
41010
410't0
41010
41010
41010
41010
41010
41010
41010
41010
41010
41010
282
282
282
282
282
282
282
282
282
282
282
282
282
282
FACTOR
SG
SG
SG
SE
CA
OR
WA
WY
WY
UT
ID
SNPD
CN
SO
SG
SG
SG
SE
CA
OR
WA
WY
WY
UT
ID
SNPD
CN
SO
SG
SG
SG
SE
CA
OR
WA
WY
WY
UT
ID
SNPD
CN
SO
( 18,586)
(4,e4e)
(4,115)
(16,67e)
(116,7541
20,268
2,670
1,365
3,1 83
Tvpe
3
3
3
3
3
3
3
3
3
J
3
3
3
3
3
3
2
3
3
3
3
3
J
3
3
3
3
J
(20,268)
(2,670)
(1,365)
(3,183)
(1,920,550)
3 326,6663 43,0303 21,9943 49,8453 3,7313 34,2333 6,8403 9,7193 9023 37,9003 7,0543 39,8203 40,0793 107,055
-mF66-
TOTAL
COMPANY
(860,758)
(1 13,384)
(57,954)
(131,340)
(9,831)
(90,204)
(18,024)
(25,610)
(2,377)
(ee,86s)
(18,586)
(104,924)
(105,607)
(282,086)
(326,666)
(43,030)
(21,994)
(4e,845)
(3,731)
(34,233)
(6,840)
(e,71e)
(e02)
(37,e00)
(7,0s4)
(3e,820)
(40,079)
(107,05s)
(728,868)
FACTOR %
6.204Yo
6.204%
6.204o/o
6.386%
Situs
Situs
Situs
Situs
Situs
Situs
Situs
4.7 17o/o
3.896%
5.913%
6.2040k
6.204%
6.204Yo
6.386%
Situs
Situs
Situs
Situs
Situs
Situs
Situs
4.717o/o
3.896%
5.913o/o
6.204%
6.2040
6.204%
6.386%
Situs
Situs
Situs
Situs
Situs
Situs
Situs
4.717o/o
3.896%
5.913%
7,054
1,878
1,562
6,330
----up-m-
(7,054)
(1,878)
(1,562)
This adjustment reflects the incremental depreciation expense for the depreciation study rates for vehicles for the period
January 2014 through December 2014.The rates are in accordance with the stipulation order in Case No. PAC-E-13-02.
(44,310)
Page 6.4.5
Rocky Mountain Power
Results of Operations - December 2013
Depreciation Study
Vehicle Depreciation
Vehicle Annual Depreciation Annual Depreciation
Factor Balance Existing Rates Ordered Rates
DGP
DGU
IDU
OR
SE
SG
SO
SG
SG
UT
WA
WYP
WYU
Total
1,060,785
2,056,872
13,637,691
55,750,948
474,862
57,029,000
8,407,109
1,343,821
44,655
79,033,073
12,324,451
2A,485,488
699,016
c,ct z,lco
28,653
3,287,983
441,557
47,786
2,287
5,171,218
867,818
1.295.541
594,777
3,266,837
22,134
2,772,284
333,2'15
27,145
1,646
4,063,657
678,631
1,115,7 51
Differencel
(5,268)
(23,2OO)
(104,239)
(10s,419)
(6,519)
(515,699)
(108,342)
(20,641)
(641)
(1,107,s62)
(1 89,1 86)
(179,789)
59,799 54,531
124 147 96,947
4,785,336 288,998 253,381 (35,618)
263,160,083 16,127,808 13,618,225 (2,509,582)
Labor Pool Allocation
Capital/Non Utility
'1) This is the difference betvveen stipulated depreciation study rates and the exitsing rates.
Labor Pool Allocation 77.91o/o (1,955,128)
Direct Allocation 22.09o/o (554,4551 Ref 6.4.3
(2,509,582)
77.914/o (1,955,128)
(588,840)
(1,366,288) Ref 6.4.3
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Rocky Mountain Power
ldaho Results of Operations - December 2013
Depreciation Reserve Update
PAGE 6.5
REF#ACCOUNT
108SP
1 OSSP
1O8SP
108SP
1O8HP
1O8HP
1 08HP
108HP
1080P
1080P
1080P
1080P
1O8TP
1O8TP
1O8TP
1 08364
1 08364
1 08364
1 08364
1 08364
1 08364
1 08364
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1O8GP
1 08364
1 08364
1 08364
lOBSP
108SP
108SP
1O8SP
(93,331,540)
(11,012,596)
(25,502,5s6)
(6,586,093)
(7,210,415)
(3,s90,332)
(1,391,887)
(454,828)
(6,172,923)
14,705,893
(3s8,02e)
5,509,763
1,054,134
1,163,505
(357,056)
5,741,599
(3,4s0,291)
1,340,162
(441,822)
(102,735)
5,942
49,458
3,445
7,144
1,360
(21,146)
(277)
97,562
312,888
(9,102)
(2)
173,861
258,303
343,1 91
94,352wsl7Tw
2,508,698
23,109,549
2,077,204
785,202
2,341,500
5,927,184
2,293,038
-Toraz3-i6.
FACTOR %
6.204%
6.20404
6.204%
6.204%
6.204o/o
6.204o/o
6.204o/o
6.2040
6.204%
6.2040
6.204%
6.204o/o
6.204o/o
6.2040h
6.2040/o
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
3.896%
6.204%
6.204%
Situs
Situs
6.386%
6.204o/o
5.913%
6.204Yo
6.204o/o
Situs
Situs
Situs
Situs
Situs
Situs
Situs
6.2O4o/o
6.204%
6.204Yo
6.204Yo
IDAHO
ALLOCATED
(s,790,736)
(683,274)
(1,582,301)
(408,633)
(447,369)
(222,761)
(86,3s9)
(28,220)
(382,ee8)
912,424
(24,6e6)
341,852
65,404
72,189
(357,056)
1,927
214
443
1,360
(18)
6,053
18,501
(565)
(0)
TOTALCOMPANY FACTOR
Adjustment to Reserve:
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Depreciation Reserve
Excess Reserve Giveback:
ldaho Distribution
Utah Distribution
Wyoming Distribution
Blundell Geothermal Plant
Gadsby Steam Plant
Hunter Steam Plant
Colstrip Steam Plant
Tvoe
3
3
3
3
3
3
3
3
3
3
3
3
3
3
J
3
3
J
3
3
3
3
3
3
3
a
3
3
?
2
3
3
J
3
3
3
3
3
3
3
3
3
3
3
SG
U(J
SG
SG
SG.P
SG-U
SG-P
SG.U
DL,
SG
SG-W
SG
SG
SG
SG
CA
ID
OR
UT
WA
WY
WY
CA
CN
SG
SG
ID
OR
SE
SG
SO
SG
SG
UT
WA
WY
WY
ID
UT
WY
SG
SG
SG
SG
2,508,698
48,718
145,278
367,751
142.271
3,212,716 6.5.1
This adjustment normalizes the depreciation reserve to reflect the impact of the stipulated depreciation rates. The rates are in
accordance to the stipulation approved under ldaho Case No. PAC-E-13-02. This adjustment also incorporates the excess
reserve giveback according to the terms of the stipulation.
Page 6.5.1
Rocky Mountain Power
Results of Oparations - December 2013
Exc€Bs RcsGlva Giveback
Depr.clatlon Expense
UTAH DISTRIBUTION
WYOMING DISTRIBUTION
BLUNDELL GEOTHERMAL PLANT
GADSBY STEAM PLANT
HUNTER STEAM PLANT
COLSTRIP STEAM PLANT
Total Expense lmpact
Deprociation Reserye
January 2014
Februery 2014
March 2014
A?til2014
MaY 2014
June 2014
July 2014
August 2014
September 2014
Oclober 2014
November 2014
December 2014
Year-End Balance lmpacl
Annual Monthly
uT (23,109,549) (1,92s,796)wY (2,077,204\ (173,100)
sG (78s,202) (6s,434)
sG (2,341,500) (195,125)sc (5,927,184) (493,932)sG (2,293,038) (191,087)
Ref. 6.a l9&94?JZ5L__1ll!!E1L
ldaho Dist Utah Dlst WVo Dist Blundell Gadsbv Hunter ColstriD Tot l
209,058 1,925,796
418,116 3,851,592627,175 5,777,387836,233 7,703,183
1,045,291 9,628,979
1,254,349 11,554,775
1,463,407 13,480,570
1 ,672,465 15,406,366
1,881,524 17 ,332J62
2,090,582 19,257,958
2,299,640 21,183,753
2,508,698 23,109,549
195,125 493,932390,250 987,864585,375 1,481,796780,500 1,975,728975,625 2,469,660
1,170,750 2,963,592
1,365,875 3,457,524
1,561,000 3,951,4561,756,125 4,445,388
1,951,250 4,939,320
2,146,375 5,433,252
2,341,500 5,927 ,184
191,087 3,253,531
382,173 6,507,063573,260 9,760,5e4
764,346 13,014,1?5
955,433 16,267,656
1,'146,519 19,521,188
1,337,606 22,774,719
1,528.692 26,028,2s0
1,719.779 29,281.781
1,910,865 32,535,313
2,'1 01 ,952 35,788,844
2,293,038 39,042,375
1 73,1 00
346,201
51 9,301
692,401
865,502
1,038,602
1,211,702
1,384,803
1,557,903
1,731,003
1 ,904,1 04
2,077,204
65,434
1 30,867
'196,301
261,734
327j68
392.601
458,035
523,468
588,902
654,335
719,769
785,202
n"f.S.S
IDAHO 201O PROTOCOL
Tax Adjustments OEb 7)
TOTAL
Accumulalcd
Renryabl! Enorgy O€rered lncome
Tax Cr6dil Tax Bala^e
Page 7.0 Total
7.5 7.6
ldaho - ITC
46(fX1) (Federal
and ldaho - Medicare Detered46(0(2) Accounting
7.1
Total Nomaiized lnteresl True Up
7.2
Prcperty Tax
Expense
7.7
vwomiog Wind
Genor€tion Tax
747.3
204,998
'1 Ope€ting Revenucsl
2 Goneral Business Revenues
3 lnterdepanmcnlal
4 Special Sales
5 Other Oporating Revenues
6 Total Ops€ting Revenucs
?
I Oporating Expen3es:
9 Steam Produclion
10 Nucl€ar Production
1l Hydro Production
12 OtherPowerSupply
'13 Transmission
14 Distribution
15 Customor Acqounting
16 Customer Service & lnfo
17 Sales
1E AdminislrEtive & Gene€l'19 Tolal O&M Expenses
20 Depr€ciation
21 Amorti2stion
22 Taxes Other Thah lncome
23 lncome Taxes: Fod€cl24 State
25 Dotcred ln6m. TereB
26 lnveshent Tax Cr€dit Adj
27 Misc Revonuo & Expense28 Total Oporating Expenscs:
30 Ope6ling Rev For Rclumi
31
32 Ratc Basei
33 Electric Plant ln Scryice
34 Plant Held for Future Use
35 Misc Deferred Ocbits
36 ElecPlantAcqAdj
37 Nuc]ear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Suppli€s
41 Working Capital
42 Wealherizalion Losns
43 Misc Rate Base
44 Total Eloctric Plant:
45
46 Deductions:
47 Accum Prov For Oeprec
48 Accum Prov For Amort
49 Accum D€l lncomc Tax
50 Unamortizcd ITC
5 1 CustomerAdv For Const
52 Customer Seruice Ogposits
53 Misellaneous Deductions
204,938
457.r35
o31,221)
(75.602)
(33s,;sl)
(45,541)
444,978
1148,672',,
t20,202)
(174,845)
204.998
(68,492)
(s,307)
12,157
(4,062)
(ss2)
1377,971)(377 ,97'l).
377 97 I
1,251,903
1.251.903 1,251.903
u
56
Total Deductionsl
Total Rate Base:1.251.903
60 Estimatod ROE impact
62
63
64 TAX CALCULATION:
65
66 Operating Revenue
67 Olher Deductions
6E Inlerest (AFUDC)
69 lntercst
70 Schedule 'M" Additions
71 Schedule "M" Deductions
72 lncomo B6loro Tax
73
74 Stalo lncome Taxes
75
76 Taxablo lncome
77
78 Fedcral lncome Tax - Calculated
79 Adjustments to Caiculaled Tax:
80 Renewable Energy Tax Crcdils
El FedeGl lncome Taxes
(662,133)
1.003.1 16
(444.978)
1.003.116
(204,998)('12,157\
(1,665,249)
os,602)
(1,003,1 16)
(45,541)
(444,97E)
e0,2a2l
(204,99E)
(e.307)
112,157)
(552)
(556,376) (335,151)
(174,E45)
(731,221) (33s,151)
(148,572)
(148.672\
(174,er'.s)
1174,845)
(68,492)
(68.492)
Rocky Mountain Power
ldaho Results of Operations - December 2013
lnterest True Up
Adjustment to Expense:
Other lnterest Expense - Type 1
Other lnterest Expense -Type 2
Other lnterest Expense - Type 3
Total
Adjustment Detail:
Type 1
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up lnterest Expense
Actual I nterest Expense
Total lnterest True-up Adjustment
Type 2
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up lnterest Expense
Type 1 lnterest Expense
Total lnterest True-up Adjustment
Type 3
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up lnterest Expense
fype 2 lnterest Expense
Total lnterest True-up Adjustment
TOTAL
ACCOUNT Tvpe COMPANY
427
427
427
1 (657,066)2 3,6363 1,478,462
-W
FACTOR FACTOR %
PAGE 7,1
IDAHO
ALLOCATED REF#
(657,066) Below
3,636 Below
1,478,462 Below
825,032 2.18
783,402,572 1.1
2.516% 2.1--*'eJl2jf/ t.t
20,369,627 1.1-- roffiT rr
783,547 ,061 1.1
2.5160/o 2.1
-t-9-,7I6'T97-
t.r
19,712,561 1.1
---- s,636- r.r
842,303,045
2.516%
-U164.050-
19,716,197 1.1---nTa@ t.t
lD SituslD SituslD Situs
1.1
2.1
1.3
Description of Adi ustment:
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
ldaho Results of Operations
Propefi Tax Expense
Adjustment to Expense:
Taxes Other Than lncome
- December 2013
TOTAL
ACCOUNT Tvpe COMPANY
408 3 7,525,571
FACTOR FACTOR %
GPS 5.9129o/o
PAGE 7,2
IDAHO
ALLOCATED REF#
444,978 7.2.1
Description of Adiustment:
This adjustment normalizes the difference between accrued proper$ tax expense and forecasted property tax
expense resulting from estimated capital additions.
Rocky Mountain Power
Results of Operations - December 2013
Estimated Property Tax Expense for December 2014
Property Tax Adjustment Summary
Page7.2.l
FERC Account G/L Account Co. Code Factor Total
408.15 579000 1000 122,642,429
Total Accrued Property Tax - 12 Months End. December 2013 122,642,429
Expected Property Tax Exp. for the Twelve Months Ending Dec2014 130,168,000
Less Accrued Property Tax - 12 Months Ended December 31, 2013 (122,642,429)
Incremental Adjustment to Property Taxes 7,525,571 Ref. 7.2
Rocky Mountain Power
ldaho Results of Operations - December 2013
Renewable Energy Tax Credit
Adjustment to Tax:
FED Renewable Energy Tax Credit
Remove from Base Period:
FED Renewable Energy Tax Credit
ACCOUNT Tvpe
40910 3
4091 0
TOTAL
COMPANY
(72,345,537)
69,527,495
FACTOR FACTOR%
SG 6.20450/o
PAGE 7.3
IDAHO
ALLOCATED REF#
(4,488,664) 7.3.1
4,313,819 7.3.2
(2,818,042)(174,e/5)
Description of Adiustment:
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 PTC 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 2013
Renewable Energy Tax Credit Galculation
Description
Federal
Amount
Hydro
JC Boyle
Factor (inflated tax per unit)
Wind/Geothermal
Blundell Bottoming Cycle KWh
Glenrock KWh
Glenrock lllKWh
Goodnoe KWh
High Plains Wind
Leaning Juniper 1 KWh
Leaning Juniper lndemnity
Marengo KWh
Marengo llKWh
McFadden Ridge
Rolling Hills KWh
Seven Mile KWh
Seven Mile ll KWh
Dunlap lWind KWh
Total KWh Production
Factor (inflated tax per unit)
Tax Credt for WindlGeothermal Production
TotalCredit
8,430,872
0.011
92,740
80,406,291
323,798,822
124,408,961
266,886,999
309,369,981
301,502,066
3,971,000
393,135,919
187,225,822
86,062,867
292,593,801
349,595,646
68,862,071
353,605,732
3,141,425,978
0.023
72,252,797
72,345,537 Ref 7.3
Page7.3.2
Rocky Mountain Power
Results of Operations - December 2013
Renewable Engergy Tax Credit Calculation
Base Period Tax Credits
4091 000 31 031 0 Renewable Electricity Production Tax Cre 06t2012 SG
4091 000 31031 1 Research & Experimentation Credit SG (169,781)
4091 000 31 031 2 Mining Rescue Training Credit - Energy W CAEE (50,735)
4091 000 31 031 3 Mining Rescue Training Credit - PMI JBE (37,540)
4091000 600600 FuelTax Credit SE (13,961)
4091 000 900900 Foreign Tax Credit SO (1,561)
(69,527,495)
Not ongoing
Rocky Mountain Power
ldaho Results of Operations - December 2013
Accumulated Deferred lncome Tax Balance
Adjustment to Tax:
ADIT Balance
Cholla SHL
Accel Amort of Pollution Cntrl Facilities
California
ldaho
Other
Oregon
Utah
Washington
Wyoming
Repair Deduction Year End Balance
PP&E Adjustment - YE - SNP
PP&E Adjustment - YE - CIAC
PP&E Adjustment - YE - SG
PP&E Adjustment - YE - SNPD
PP&E Adjustment - YE - SO
PAGE 7.4
IDAHO
FACTOR FACTOR% ALLOCATED REF#ACCOUNT Tvoe
TOTAL
COMPANY
3,677,147,292
(38,193,063)
226,880,978
(85,738,973)
(219,454,595)
(60,335,s34)
(1,051,950,277)
(,7A1,422,089)
(236,299,981)
(548,332,958)
10,812,249
5'1,689
78,518
25,589,724
323,229
282
190
281
282
282
282
282
282
282
282
282
282
282
282
282
282
DITBAL
SG
SG
CA
ID
OTHER
OR
UT
WA
WY
SG
SNP
CIAC
SG
SNPD
SO
5.62190/o
6.2045o/o
6.2O45o/o
Situs
Situs
0.0000%
Situs
Situs
Situs
Situs
6.20450/o
5.8977o/o
4.7171o/o
6.2045%
4.7171o/o
5.9129Yo
206,727,232
(2,369,681)
14,076,784
(219,454,595)
670,844
3,048
3,704
1,587,709
15,247
(8,389)
1,2s1,903 7 .4.1(e8s,673)
Description of Adjustment:
This adjustment reflects the accumulated deferred income tax balances for property on a jurisdictional basis as maintained in the
PowerTax System. This adjustment also removes the prior period Tax return true-up adjustment included in base results
associated with PMl.
Page 7.4.1
Rocky Mountain Power
Results of Operations - December 20'13
ADIT Balance Adjustment
'-Derived from jurisidictional reports from the Company's tax fixed asset system. Please refer to the Company's electronic workpapers for more detailed support for this
'*'Out-of-system calculation, reversing over four years pursuant to the Intemal Revenue Code
Book Tax Difference Totsl ComDanv STATE Allocation
DescriDtion #Unadiusted Adiustment Adiusted utilih 20 t0 Protocol
lCholla SHL (Tax lnt. - Tax Renl)
ln"""fur"tuo eoifution Control Facitities Depreciation
l30% capitalized labor costs for Power tax input
lCapitalized Labor Costs for Powertax - MediGre Subsidy- Temp
lRegulatoryAdlustment: Depreciatjon Flow-Through
I Reoair Deduciiont'
lSec. 481a AdJustmenl - Repair Deductiont--I ax ueprecraton
Fixed Assets - Slale Modificalion
Fixed Assets - Slate Modification (Federal Detrimenl)
.crAc _ ..
Safe Harbor Lease Rate Ditferential
Capitalized Depreciation
Rermbursemenrs
AFUDC - Debt
AFUDC - Equity
Avoided Costs
Capitalization of Tesl Energy
S1031 Exchange
"MiIl Sqgty--S.9g .l79E Election -PPW -Gain / (Los"s) on Prop. Disposilion
Coal Mine Development
Coal Mine Exlension
Removal Costs
Book Gain/Loss on Land Sales
REE-Sec.lT4Deduction
.Reclqg! !o Pollution Conlrol Facilities D€pre_ciation
Accumulated Defered Income Taxes (CA) - YE
Accumulated Deferred lncome Taxes (lDU) - Y_E
Accumulated Defefred lncome Taxes (OTHER) YE
Accumulated Defened lncome Taxes (OR) - YE
Accumulated Deferred-ln-come Taxes.(UT): YE .. ..
Accumulated Deferred lncome -Taxes (W4) : YF
Accumulated Derened lncome Taxes (V\l/) - YE
PP&E Adjuslment - YE -.SNP
PP&E Adiustment - YE -.ClAC
PP&E Adjustment - YE . JBG
P?&F Aqjus!q:l-e-|t!:_yE -- SNPD
PP&E Adiustment - YE - SO
.105 ?21
105.128
-_1 05.1 00
105.'101
105.1 15
193 120.
_105:1?2
105.123
10512_5
109:1.?-s.
1 05.1 29
-.'195.1qq
tqI 13q
105.137
,]05,1 19
195:111a
105.'l4 t b
.19!:142
199,!16
105.147
109:148
!99,1"5?
1 05.1 65
1 09,1Jq
]05'17_s
1 05.470
q?9,2:r 0
195,'lql
.;;-;;
-;;
::' .:,
-- ';---'
39,199.9-91
(226.880,978)
. 2q,8071?!1.
2,415,_8._82-
(82,292,405)
. ?10.97re"0q,9?9
(2e0 881]-6qg)
(212,894,512)
(q,q?1_e3?,-qgq)
q5r_6-!,259
(1 2,463,937)
. ?3q,9-0-.q,?9q
??6Jqq
(1 8,402,763)
qg 592-,-?g?
(?1 8,407110,6)
(60,725,067)
?gl 1q96r800_
1,4s-7,q9?
(172,871')
.... \173,124\
(87,192.239\
(38,193,069)
226,880,978
(26,807,251 )
. (?,415-,8q2)
82,292,405
(2,o-q?r90_!r9?0)
?e."qrp8_4",66q
2',12,854,912
5,324,932,090
(35.61'l.255)
0
0
0
0
0
0
0
0
0
.0
0
0
0
0
0
0
0
0
0
9
0
0
0
o
0
0
(85,738.973)
(21 9,454,595)
(60,33s,534)
(1,051,950,277)
(1,701,422,089)
(236,299,981 )
(548,332,958)
51,689
78,518
25,589,724
323-??e
(14'1.882)
ac-"
OTIPA!
DlrP^L-
DITBAL
DlrB4!
DrrB4!
DITBAL
DIrBA!
DITBAL
1 2,463,937
(?36,09q:?e0)
(236,783)
1 8,402,763
(30,s62,252)
218,407,5-96
60,725,067
(20]'pq6,90q)
- 11,457:99?)
172,877
.. .473!1.21
. q.7.,1921??9-
4,834,887
. ! 89q 6!8
1 95,796,230
(347,1 93)
11,916,232
(2?6r980,92p)
(8s,738,973)
(2 1 9,454,5,9_5)
(60,99................_!,934)
(1 ,051,950,277)
(1,701,422,O89)
(236,299,98 1 )
(548,332,958)
51:689
78-,518
25,589,724
.. 1_23?2s
(141.882)
DITBAL
PlrB4l_-
.DlrBA!
DITBAL
DrlBA_L _
DITBAL
DITBAL
qlB4! .. _
DIIB4!.
DITBAL
DTJBA!-
PIBAL
DITBAL
DlfB^l
o^lrBA!_- .
DITBAL
qIT-PAI
gIIBAL -
CA
rD"v
gTHEB
OR
UT
!1/A .
WYP
SNI-,
cr4c
JU
sNiD_, -.
(4,834,884
(s-,85-"8, 6q-8_)
(q! 1eq,?99)
347, t 93
(1 1r916,232)
226_!q90,978
0
9I
0
q
_0,
0
c
q
0
"q0
(3.E65.835.207'.t11.797.922't3.877.633.1 29'.
Ref.7.4
leoair Oeduclion I *'0 't0.812.249 10.812.249 SG
Rel.7 .4
(3,865,835,2071 (985.6731 (3.865.820,8801
adjustm6nt
Rocky Mountain Power
ldaho Results of Operations - December 2013
ldaho - ITC 46(0(1) (Federal and ldaho - 46{0(2})
PAGE 7.5
TOTAL IDAHO
COMPANY FACTOR FACTOR % ALLOCATED REF#
Adjustment to Tax:
Federal ITC - 46(fX2)
ldaho ITC - 46(fX2)
ACCOUNT
41140
41140
(3,203,978)
(3,157)
DGU 11.7853o/o
DGU 11.7853%
Tvpe
3
3
(377,599)
(372)
Description of Adiustment:
This adjustment normalizes ldaho 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 ldaho state taxable income. Since PacifiCorp is a 46(fX1) Company, the ITC unamortized balance is what is reflected
in results of operations as a rate base reduction. This adjustment also takes into account the change in book depreciation
composite life effective 11112014 used in amortization of the 46(f)(2) ITC utilized by Utah Power.
Rocky Mountain Power
ldaho Results of Operations - December 2013
Medicare Deferred Accounting
PAGE 7.6
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Medicare Deferred Accounting 930 3 204,998 lD Situs 204,998 7.6.1
Description of Adiustment:
As requested in the ldaho general rate case Docket No. PAC-E-10-07, this adjustment recognizes the amortization of the Medicare
Deferred Accounting regulatory asset for the twelve-months ending December 2014.
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F-iF- F- F-.
oo.s66666
)oooooooc
-- o- O- O- N-!t
a
a
n
fooo@@,@@FNNNNTao_o-o-o-fi' tisss!. oio o orq: I @@@@e
(
a
{
!
a
1666@OOOC
oooo
!
Ec!q
feoooOOOC
NNNN d]N
a
c
I
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ao!
ooT
I
EoE
G
S i,rir &, ir,b b h &
!o0oooooc9-oooonb-CEEts-EEEEhoooooooo90000000cYooooooooEoooooooc_!€EE!EEtYoooooooogECEE!IEIyccccccccLiuu:u0uuur
o66do6666c6oooooooE>>>>>>>>OL!sL!gs!so66so6oG..TEEEE!IocccccEccp-e_q_q-qe-q-9-e>d66666cr=()()()()()()()(:
!;ts
6
4
Eog
oN
c-6)
ooo
.a;
E
@oo
Io0
o
Eoo
c;.9qii
@q
cO5',o9i
:i €R€ 8
OE E
E; Oi3 Eoo -c9,5 H
-!P o
FO (J6: .e
q 3 3;, E ogqo;o
9.999!rB,i
efr 6 P
c 9'> inoicE
c;,q
)\ d:o
ef E s8fti 9 E
o99o
6s68',q<:!
. >- €95)EoHcts-: Rh
G o -!
8',e6 Pou € OE;EOio - !t96E
r.9:O
.. . .. c380 Puuu iFtsF:ooo:zz2=
rNO3O66oooooooNNNNNNN
;.j-;--;oomooooo o o o'o o ooao!:oDoEEEEEEEo o o:olo o oo o o oro otoO:O O OrO O.Oo:o o:o;o o ooE!!E!OoooooooE:!EEEEEc c c c.c c c
G,6 0'O 6 6 6ooooooo
GOG6OGO!EO!E!Eccccccc-9 -q -q -q -9 -q _q6rO O O O 6 6o,oo,oooo
FO
3E
I q<iEe
E 3.9
3:O9Eo-a\>= ;:i;i
EE=
Rocky Mountain Power
ldaho Results of Operations - December 2013
Wyoming Wind Generation Tax
Adjustment to Expense:
Taxes Other Than lncome
PAGE 7.7
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
408 3 195,932 SG 6.20450/o 12,157 7.7 .1
Description of Adjustment;
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.
Page 7 .7 .L
Foote Creek
Glenrock I Wind Plant
Seven Mile HillWind Plant
Seven Mile HillllWind Plant
Glenrock lll Wind Plant
Rolling Hills Wind Plant
High Plains Wind Plant
McFadden Ridge
Dunlap lWind
TotalVl/Y Wind MWH
101,208
323,799
349,596
68,862
124,409
292,594
309,370
86,063
353,606
2,009,506
1t1t2012
1t1t2012
1t112012
1t112012
1t1t2012
1t1t2012
9t1t2012
9t1t2012
10t1t2013
101,208
323,799
349,596
68,862
124,409
292,594
309,370
86,063
353,606
2,009,507
I ,oo*ed through December 2013
Adjustment to normalize to FY December 2014
1,813,575
195,932
Rocky Mountain Power
Results of Operations - December 2013
Wyoming Wind Generation Tax
Wind Plant
2014
NPC
MWH
Production
Tax
2014
$1/MWH
Tax
IDAHO 201O PROTOCOL
lrisc Rate Bas6 Adjustments (Tab 8)
TOIAL
Page 8.0 Total
8.5.1
Major Plant (Part 2) Maior Miscollaneous
Additions Pl6nt Addilions Ralo Base
6.1
Update cash
Total Nomalized Working Capital
Trapper Mins Rai€
Base
8.4
Customer
Jim Bridger Mine Advances for
Raie BEse Construclion
7U
975.961
976,695
(237,26E)
226.619
(8,035,s46)
(1,091,897)
8,760,820
(7.666,899)
(1,041,804)
E,708,704
1 Op"rating Revenues:
2 GeneEl Business Revenues
3 lnlerdepadmental
4 Special Sales
5 Other Operating Rovenues
6 Total OpeEting Revenues
7
I Operating Expenses:
I Sleam Production
'10 Nuclear Produclion
11 Hydro Production
12 Other Power Supply
13 TEnsmission
14 Distribution
15 CustomerA@unting
16 Customer Serui@ & lnfo
'17 Sales
18 Administrative & General19 Total O&M Expenses
20 Depreciation
21 Amonization
22 Taxes Other lhan lncome
23 lncome Tdes: FedeEl
24 State
25 Deforcd ln@me Taxes
26 lnvestment Tax Credit Adj.
27 Masc Revenue & Expense
28 Toial OpeEting Expenses:
29
30 Ope.ating Rev For Relum:
31
32 Rale Base:
33 Eleclric Plant ln Service
34 Plant Held for Future Use
35 Misc Defered Debits
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 V,/orking Capital
42 Weetherization Loans
43 Misc Rate Base
44 Total Electric Planti
45
46 Oeductions:
47 A@m Prov For Oeprec
48 Accum Prov ForAmort
49 Accum Def ln@me Tax
50 Unamorlized ITC
5l Clslomer Adv For Const
52 Customer Service Deposits
53 Misellaneous Deduclions
5{
55 Total Deductionsi
56
57 Total Rate Base:
60 Estimated ROE impact
61
62
63
6A TAX CALCUI.ATION:
65
66 Operating Revenue
67 Other Deductions
68 lnterest (AFUDC)
69 lnterest
70 Schedule "M" Additions
71 Schedule "M' Deductions
72 lo6me Before Tax
73
74 State lncome Tdes
75
77
76 FedeBl lncome Tdes
76,947,136
(2.665,375)
17,032,177
(299.943)
508,844 10,895,830 63,552,120
1,215,607
('r,592.917)
(2O5,743)
(1,592,917)
(192.457)(13,286)
89,215,336 (192.457) 495,559 10.895.830 - 63.552,120 - (377,310)
(2s6.507)
(658.964)
(8,821,626)
166,U2
(8.708.704)
r66,042
10.895.830 't66.042 63.552.120
-0.0'110/o
(966.046)
1,057.300
24,141,a54
1 ,204,842
24.152.O73
(24.0s0,599)
(1.091,897)
(22,947.231)
(1,041,804)
(7.666.899)
IDAHO 201O PROTOCOL
Misc Rale Base Adjuslments (Tab E)
TOTAL
Page 8.0.1 Total
81 813
Pension and Oth.r
Miscellaneous Postretirement
Asset Sales and Welfare Plan NetRemovals PrepaidBalances
8.8 8.11
l(am8th
l-tydrcclectri€
Seltlem6nt
Agreem6nl
FERC 105 - Plant
Poredalo Hydro Held for Fulure
Removal Use
Irgan Regulalory Assel
Linrccover6dPlant Amodization
(4,341)
1 Operating Revenuesi
2 General Business Rev€nues
3 lnterdepartmental
4 Special Sales
5 Other OpeEting Revenues
6 Totsl OpeEling Revenues
7
8 Operaling Expensest
I Sleam Produciion
10 Nuclear Production
11 Hydrc Prcduction
12 Other PNer Supply
13 Transmission
14 Distribution
'15 Customer Ac@unting
16 Cuslome. Seryi@ & lnfo
17 S.les
18 Administrative & General19 Total O&M Expenses
20 Dep.eciatun
21 Amodru alion
22 Taxes Olher Than ln6me
23 lncome Taxes: Fed6ral
24 Stale
25 Defored lncome Taxes
26 lnvestmenl Tax CreditAdj.
27 Misc Rcvenue & Expense
28 Total Ope.ating Expensos:
29
30 OpgEling Rev For Relum:
31
32 Rale Base:
33 Electnc Plant ln Seryice
34 Plani Held for Future Use
35 Misc Defered Debits
36 El€c Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Malerial & Supplies
41 Working Capital
42 W€atherizatian Loans
43 Misc Rate Base
44 Total Eloclric Plant:
45
46 Deductions:
47 Acam Prov For Deprec
48 A@!m Prov For Amort
49 A@um Oef lncome Tax
50 Unemorlized ITC
51 Customer Adv For Const
52 Cuslomcr SeNie Deposits
53 Miscellaneous Deductions
,u,in
(279)
(38)
(9.751)
(r0.260)
(1.394)
1 1.654
tra,auol
7,61't
1,061
(130,082)
223,4?0
1402,437)
(54,685)
49,367
(4,341)
(107,186)
36,5194,2
845
r16,a61t - 0 ,a,s07
(2,665,375)
1,990,472 (130)
-- 15,838,258(21,687)
(299,94s)
12.665.375)
6.212 ,,ru.rrL
(267,116)
(658,964)
{49,367)
26,910
{845)
54
55
56
58
Total Deductions
Total Rale Base:
60 Estimaled ROE impact
61
62
63
64 TAX CALCULATJONI
65
66 Operaling Revenue
67 Olher Oeductions
68 lnt6.esl (AFUDC)
69 lnlerest
70 Schedule "M" Additions
71 Schodule "M' Deduclions
72 lncome Esfore Tax
74 State ln@me Taxes
75
?5 Taxable hcome
77
78 Fodcral In@me Taxes
0.010%
(26,529)
,r,oru
(1,O7 4,424)
(130 0E2)(30.709)
(1.394)1,061 (54,685) 4,962
(10.280)7,811 1402.437)36 519
Rocky Mountain Power
ldaho Results of Operations -
Update Cash Working Capital
Adjustment to Rate Base:
Cash Working Capital
Cash Working Capital
Cash Working Capital
Total
Adjustment Detail:
O&M Expense
Taxes Other Than lncome Tax
Federal lncome Tax
State lncome Tax
Less: Embedded Cost Differential
Total
Divided by Days in Year
Average Daily Cost of Service
Net Lag Days
Cash Working Capital
Unadjusted Cash Working Capital
Cash Working Capital Adjustment
ACCOUNT Tvoe
December 2013
PAGE 8,1
IDAHO
ALLOCATED REF#
(2O2,622)
1,292
8,081--lTsr,zsuI'
FACTOR
ID
ID
ID
cwc 1CWC 2CWC 3
TOTAL
COMPANY
(202,622)
1,292
FACTOR %
Typel Type 2 Type 3
179,514,990 179,611,296 187,683,361
8,173,201 8,173201 8,630,3352,636,252 2,637,s63 (4,353,548)
946,730 946,909
140,419 140,419
365 365 365
4.82 4.82 4.822,52t,902 2,529,194 2,53t,2t5
2,730,525 2,527,902 2,529,194
Situs
Situs
Situs
20,691
140,419
1.1
1.1
1.1
1.1
2.9
Description of Adiustment:
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 2012 lead lag study,
Rocky Mountain Power
ldaho Results of Operations - December 2013
Trapper Mine Rate Base
FACTOR 7o
6.38670
6.386%
6.386%
PAGE 8.2
IDAHO
ALLOCATED
570,624
(61,780)
508,844
(13,286)
Adjustment to Rate Base:
Other Tangible Property
Other Tangible Propefi
Final Reclamation Liability
Adjustment Detail
December2013 Balance
December 2014 Balance
Adjustment to December 2013 Year End Balance
TOTAL
ACCOUNT Tvpe COMPANY
399 1 8,934,959
8,934,959
7,967,598
(967,361)
FACTOR
SE
SE
SE
REF#
Below
Below
Below
8.2.2
8.2.1
8.2.1
Above
Description of Adiustment:
The Company owns a 21 .40o/o 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 2014.
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Rocky Mountain Power
ldaho Results of Operations
Jim Bridger Mine Rate Base
Adjustment to Rate Base:
Other Tangible Property
Other Tangible Property
Adjustment Detail
Dec 2013 Balance
Dec2014 Balance
Adjustment to Dec 2014 Balance
- December2013
TOTAL
ACCOUNT Tvpe COMPANY
399 1 174,258,829s99 3 (3,649,555)
170.609,274
174,258,829
170,609,274
-]3 o-aqffii
FACTOR
SE
SE
FACTOR %
6.386%
6.386%
PAGE 8.3
IDAHO
ALLOCATED REF#
11,128,906 Below
(233,076) Below
10,895,830
8.3.'l
8.3.1
Above
Descriotion of Adiustment:
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, lnc (PMl), a wholly-owned subsidiary. Because of this
ownership arrangement, the coal mine investment is not included in Account 101 - Electric Plant in Service. The normalized costs for
BCC provide no return on investment. The return on investment for BCC is removed in the fuels credit which the Company has
included as an offset to fuel prices leaving no return in results. This adjustment is necessary to properly reflect the BCC plant
investment in the 12-month period.
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Rocky Mountain Power
ldaho Results of Operations - December 2013
Customer Advances for Construction
PAGE 8,4
IDAHO
ALLOCATED REF#
- 8.4.1- 8.4.1_ 8.4.1
(236,490) 8.4.1- 8.4.1- 8.4.1
394,406 8.4.1---=ffiir
TOTAL
ACCOUNT Tvoe COMPANY FACTOR
Adjustment to Rate Base:
Customer Advances
Customer Advances
Customer Advances
Customer Advances
Customer Advances
Customer Advances
Customer Advances
252
252
252
252
252
252
252
(40,281)
115,729
(191,731)
(236,490)
(4,672,044)
(1,462,e55)
6,487,772
CA
OR
WA
ID
UT
SG
FACTOR o/o
Situs
Situs
Situs
Situs
Situs
Situs
6.O79o/o
Description of Adiustment:
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.
Page 8.4.1
Rocky Mountain Power
Results of Operations - December 2013
Customer Advances for Construction
YEAR END BASIS:
Account Booked Allocation Correct Allocation Adiustment Ref.
252CA
2520R
252W4
252tDU
252UT
252WYP
252WYU
252SG
Total
(690,444)
(5,s17)
(1,122,689)
(75,245)
(22,971,446)
(40,291)
(s74,716)
(191,731)
(242,008)
(5,794,733)
(1,538,200)
(16,493,674)
(40,281)
115,729
(191,731)
(235,490)
(4,672,04/'1
(1,462,955)
6,487,772
Page 8.4
Page 8.4
Page 8.4
Page 8.4
Page 8.4
Page 8.4
Page 8.4
Page 8.4(24,865,3421 (24,865,342) -
Rocky Mountain Power
ldaho Results of Operations - December 2013
Major Plant Additions
PAGE 8.5
IDAHO
ALLOCATED REF#
9,777,641
4,270,647
40,993,803
7,250,668
610,921
280,872
367,568
63,552,120 8.5.2
Adjustment to Rate Base:
Steam Production
Hydro Production
Other Production
Transmission
Distribution - Washington
Distribution - Wyoming
General Plant
General Plant
lntangible Plant
TOTAL
ACCOUNT Tvpe COMPANY
312 3 157,590,029332 3 68,831,678343 3 660,713,018355 3 116,861,819364 3 13,197,967364 3 5,173,591397 3 10,332,073397 3 4,526,917303 3 6,216,409--1FagZ4-356r
FACTOR
SG
SG-P
SG
SG
WA
WY
SO
SG
SO
FACTOR %
6.2040k
6.204To
6.204o/o
6.2%o/o
Situs
Situs
5.913%
6.204o/o
5.913%
Description of Adiustment:
This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2014.
The associated depreciation expense and accumulated reserve impacts are accounted forin adjustment6.l and 6.2,
Rocky Mountain Power
ldaho Results of Operations - December 2013
(Part 2) Major Plant Additions
ACCOUNT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
41110
41110
41110
41110
41110
41110
41110
41110
41110
282
282
282
282
282
282
282
282
282
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMAT
SCHMDT
SCHMDT
SCHMDT
SCHMDT
41010
41010
41010
41010
282
282
282
282
TOTAL
COMPANY
5,267,612
14,828
181 073
166,570
221,223
15,032
71,258
19,882
327,740
(1,999,111)
(5,627\
(68,71e)
(63,215)
(83,9s6)
(5,705)
(27,043)
(7,545\
(124,381)
1,999,1 I 1
5,627
68,719
63,215
83,956
5,705
27,043
7,545
124,381
12,231,400
647,130
205,127
73,451
314,639
166,907
387,663,787
494,913
194,010
1,683,666
142,234,757
109,981
45,754
456,207
(142,234,757)
(10e,981)
(45,754)
(456,207)
FACTOR %
6.204o/o
Situs
6.2040/o
Situs
Situs
Situs
Situs
Situs
5.913%
6.204o/o
Situs
6.204o/o
Situs
Situs
Situs
Situs
Situs
5.913%
6.2047o
Situs
6.2040k
Situs
Situs
Situs
Situs
Situs
5.913o/o
6.204Yo
6.2040
Situs
Situs
5.913%
5.913o/o
6.2040/o
Situs
Situs
5.913%
6.204%
Situs
Situs
5.913%
6.2o4o/o
Situs
Situs
5.913%
PAGE 8.5.1
IDAHO
ALLOCATED REF#
326,828
11.235
19,882
19,379
(124,034)
(4,264)
(7,545)
(7,354)
124,034
4,264
7,54s
7,3s4
758,895
40,151
18,604
9,869
24,052,520
99,553
8,824,9_26
26,975
(8,824,926)
(26,975)
Adjustment To Tax;
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Tvpe
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
3
3
3
J
3
3
3
3
J
3
J
3
3
3
3
3
3
3
FACTOR
SG
CA
SG
OR
UT
WA
WY
ID
SO
SG
CA
SG
OR
UT
WA
WY
ID
SO
SG
CA
SG
OR
UT
WA
ID
SO
SG
SG
WA
WY
SO
SO
SG
WA
WY
SO
SG
WA
WY
SO
SG
WA
SO
This adjustment includes the tax impacts of the Pro Forma Major Plant Additions adjustment No. 8.5
Rocky Mountain Power
Results of Operations - December 2013
Major Plant Addition Summary
Jan13 to Dec13Description Factor Plant Additions
Jan14 to Dec14
Plant Additions
Page 8,5.2
Total Plant Adds
lncluded in Adi
Steam Production Plant:
Various
Total Steam Plant
Hydro Production Plant:
Various
Various
Total Hydro Plant
Other Production Plant:
Various
Lake Side 2 Build
Total Other Plant
Transmission Plant:
Various
Total Transmission Plant
Distribution Plant:
California
Oregon
Washington
Utah
ldaho
Wyoming
Total Distribution Plant
General Plant:
California
0regon
Washington
Utah
ldaho
Wyoming
General
General
General
General
Total General Plant
Mining Plant:
Coal Mine
Total Mining Plant
lntangible Plant:
General
General
General
Oregon
ldaho
Hydro Relicensing
Total lntangible Plant
Total Electric Plant in Service
sG 43,463,995
SG-P
SG.U 19,259,703 68,831,678 68,831,678
660,713,01 I-*---66673pit
SG
SG
SG
CA
OR
WA
UT
ID
WYP
CA
OR
WA
UT
ID
WYP
SO
SE
CN
SG
SE
so
SE
SG
OR
ID
SG-P
1 16,861 ,819
116,861 ,819
116,861,819
116,861,819
13,197,967
5,1 73,591____18FffiEB
13,'t97,967
18,371,558
10,332,073
4,526,917
14,858,990
'10,332,073
4,526,917
14,858,990
6,216,409 6,216,409
5,216,409 6,216,409
1,043,443,5A1
Ref 8.5
43,463,995
19,259,703
16,362,185
't 6,362,185
467,435,691
457,435,691
9,991,326
62,080
15,6't8,940
3,509,632
---ZsJ-8t,e?L
1,276.785
1 ,919,867
819,750
2,486,714
1,703,740
1,128,454
10,757,306
9,816,502--*-ls,so5;ilf
6,935,120
6,935,120
5,607
343
.
5,949
't57,590,029
1 57,590,029
68,831,678
157,590,029
157,590,029
68,831,678
612,553,737 1,043,443,50'l
Rocky Mountain Power
ResulB of Operations - December 2013
Major Plant Addition Summary
Description
Jan13 to Dec13Factor Plant Additions
Jan14 to Decl4
Plant Additions
Page 8.5.2
Total Plant Adds
lncluded in Adi
Steam Production Plant:
Various
Various
Total Steam Plant
Hydro Production Plant:
Various
Various
Total Hydro Plant
Other Production Plant:
Various
Lake Side 2 Build
Total Other Plant
Transmission Plant:
Various
Total Transmission Plant
Distribution Plant:
California
Oregon
Washlngton
Utah
ldaho
Wyoming
Total Distribution Plant
General Plant:
California
Oregon
Washington
Utah
ldaho
Wyoming
General
General
General
General
Total General Plant
Mining Plant:
Coal Mine
Total Mining Plant
lntangible Plant:
General
General
General
Oregon
ldaho
Hydro Relicensing
Total lntangible Plant
Total Electric Plant in Service
sG 43,463,995
43,463,995
sG-P 19,2s9,703
SG.U ----jsEr;i03
sG 16,362,185
SG
163r2J85
sG 467,435,691
467,435,691
157,590,029
157,590,029
68,831,678
68,83'1,578
660,713,018-666',l,1x6iT*
1 16,861 ,81 I
1 1 6,86{,81 I
13,197,967
10,332,073
4.526.917_____T;8Bd,seo
157,590,029__-__=--_:_
I 57,590,029
68,831,678
68,831,678
660.713,018----ss0-itfii5-
'116,861,819
,t 15,961,819
1 3,1 97,;67
5,173,591
-15"szI558-
10,332,073
CA
OR
WA
UT
ID
WYP
CA
OR
WA
UT
ID
WYP
SO
SE
CN
Db
SO
SE
bb
OR
ID
SG-P
9,991,326
62,080
15,618,940
3,509,632
--Ei6I0i8-
1,276,785
1,919,867
819,750
2,486,714
1,703,740
1,128,454
10,757,306
9,816,502
zg;EdEr?7-
5,607
343
-----:
5,949
-----6zEE 737
6,216,409 6,216,409
-
---_--__-
6,216,409
----l;oam3"soT-
6,216,409
---IcarasF6?-
6,935,120
Page 8.5.3
Rocky Mountaln Power
Results of Operatlons - December 2013
Major Plant Addition Detall - CY 2014
CY2014 Plant
Prolect Description Account Factor ln-Sewice Date Additions
Steam Production
JB Ul Replace Cooling Tower 13/14
Bundell Proj Dev and Well lntegration
DJ U2 - SSH Pendant Replace
DJ U2 - Replace RH Header & Terminal Tubes
Colstrip 4: Generator Repair
HTN U1 FGD lnlet Duct Header Replacement
HTN U1 Submerged Drag Chain Conveyor
HTN U1 Boiler Replace Vertical Low Temp Supe
Hunter Ul Reheat Pendant Replacement
Hunter 301 Boiler Finishing Superheat Replaceme
JB Ul Pendant Plat Lower Replacement 14
Hunter U1 Clean Air - PM
Hunter Ul NOX LNB Clean Air
Steam Production Total
Hydro Production
Swift 11 Generator Rewind
Soda Springs Screen Upgrade
Swift Side Nets Replacement
ILR 4.3 Merwin Upstream Collect & Trans
ILR 8.7 Speelyai Hatchery Water lntake
ILR 6.2 Merwin Flow Controls
Yale Upper Rock Block Stabilization
Swifi Main Net Modifications
Hydro Production Total
Other Production
Lake Side 2 Build
Other Production Total
Transmission
U2 Main GSU Transformer
JB U2 GSU Transformer Upgrade Replacement
Line 3 Convert to 1 1 skv - Phase 1 and 2
Knolt Sub lnstall 115-12.5 kV Transformer - Trans
345 x 138 kV AUTO w112.47 kV Tertiary 700 MVA Transformer
Sugarmill-Goshen: 161 kV Line Conversion
Middleton-Toquerville: 69 kV Line Rebuild 2.2 Miles
Goshen Sub Bus Rebld-Kinsport Line Relo - TPL003
Populus - Terminal 345 kV line - condemnation settlements
ETSR 01256 Lakeside ll Transmission Service
Mona Substation lnstl New 345 kV Series Reactor
Highland Sub - Lehi Rebuild for Network Customer
Jerusalem-Ephraim Tap 46 kV Line Rebuild to 138 kV PH 1
Tooele Replace T1 , T3 add 1 38kV Source - TPL-002
Line 37 Conv to 1 15kV Bld Nickel Mt Sub - Dixon / Days Creek
Mona - Limber - Oquirrh 500/345 kV line
New 230-69 kV 75 MVA Spare Transformer
Fry Sub lnstl 1 1 5 kV Capacitor Bank TPL2
Standpipe Substation Construct New 230 kV Sub
Transmission Total
332
332
332
332
332
332
JJZ
332
312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG
Jun-1 4
Sep-14
May-14
May-14
Oct-'14
Nov-14
Nov-14
Nov-14
May-14
May-14
Jun-14
May-14
May-14
Dec-14
Jan-14
Mar-14
MaF14
Oct14
Oct-14
Oct14
Oct-14
Jun-14
Mar-14
Aug-14
Sep 13, Sep 14
Nov-14
Oct-'14
Jul-14
Feb-14
Apr14
Feb-14
Apr-14
Nov-'14
May-15
May-14
Apr-14
Jun-14
Jun-14
Oct14
Dec-14
Sep 13, Nov 14
6,075,046
28,367,986
2,789,254
2,428,338
2,169,646
2,326,217
8,723,817
4,904,006
6,1 80,071
4,512,570
2,447,509
75,489,945
SG.P
SG.P
SG-P
SG.P
SG-P
SG.P
SG-P
SG.P
SG
SG
SG
SG
SG
SG
J(,
5(,
SG
SG
SG
SG
DL,
SG
SG
SG
SG
JL,
SG
SG
3,459,989
3,030,066
3,458,441
49,202,459
2,002,024
2,296,706
2,726,219
2,655,774
68,831,678
660,713,018
660,713,018
2,066,026
3,359,989
2,923,981
3,413,188
4,700,000
2,070,000
3,737,294
7,175,995
8,138,997
11,765,974
3,519,789
4,300,000
3,237.220
9,737,235
5,838,966
6,670,383
2,379,329
6,381,000
25,446,455
116,861 ,819
343
355
355
355
355
355
355
355
355
355
355
3s5
355
355
355
355
355
355
355
355
Rocky Mountaln Power
Results of Operations - December 2013
Malor Plant Addltion Detail - CY 2014
Proiect Descriotion Account Factor ln€ervice Date
Page 8.5.4
CY2014 Plant
Additions
Distrlbution
Red Butte Substation (Casper, \ly'Y): Convert to '1 15 kV Phase I
Selah Substation Capacity Relief (25 MVA at Pomona Heights)
Union Gap - Add 230 - 1 1 skv Capacity - TPL002
Distribution Total
Goneral
MRR Oregon Mobile Radio Repl Project
Mobile Radio Replacement Project
Replace 6GHz MW radios Starvout to Fort Rock
Blowhard to Glen Canyon Microwave Replacement
General Total
lntangible
Mobility Upgrade / Click Replacement
GIS - Fastgate Replacement Phase 1
lntangibleTotal
364 WYP364 WA364 WA
May-14
Dec-14
Jun-14
Mar14
Sep-14
Sep-14
Jul-14
Jan-14
May-14
5,173,591
4,547,967
8,650,000
'18,371,558
4,414,551
2,810,118
3,107,404
4,526,917
14,858,990
3,889,323
2,327,086
6,216,409
397 SO397 SO397 SO397 SG
303 SO303 SO
Rocky Mountain Power
ldaho Results of Operations
Miscellaneous Rate Base
. December2013
ACCOUNT Tvpe
151 3151 3
25316 325317 3
186M
TOTAL
COMPANY
(17,986,462)
(6,838,309)
(24,824,771)
31,000
(148,474)
19,592,408
FACTOR %
6.386%
6.386o/o
6.386%
6.386%
6.2o4o/o
PAGE 8.6
IDAHO
ALLOCATEO REF#
(1,148,691)
(436,723)
(1,585,415) 8.6.1
1,980 8.6.1
(9,482) 8.6.1
1,215,607 8.6.',|
FACTOR
Adjustment to Expense:
1 - Fuel Stock - Pro Forma
1 - Fuel Stock - Pro Forma
1 - Fuel Stock - Working Capital Deposit
1 - Fuel Stock - Working Capital Deposit
2 - Prepaid Overhauls
SE
SE
SE
SE
SG
Description of Adiustment:
1 - Fuel stock levels as of Decembet 2014 are lower than December 2013 levels due to an decrease in the amount of coal
stockpiled, which is partially offset by higher 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 foruard to reflect payments
and transfers of capital to electric plant in service during the year ending December 2014.
Rocky Mountain Power
Results of Operations . December 2013
Mlscellaneous Rate Bas6
Year-End Balances - Summary
Page 8.6.1
Pro Forma
Amount Balance
8.6
8.6
8.5
8.5
June 2014 Balance
June 2013 Balance
Adjustmenl to YE December 201 3
?6,343,256
27,631,818
27,625,783
27,626,635
27,626,635
27,627,207
27 ,931,610
28,377,649
28,378,872
28,385,983
28,391,795
28,394,795
28,510,824 Below
29,988,671
29,988,671
29,988,671
29,988,671
29,988,671
29,988,671
29,988,671
30,125,321
30,127,321
30,127,321
30,127,321
30,127,321 Below
30,127,321
28,510,824
1,616,496 Ref.8.6
Dec-l 2
Jan-13
FeFl3
Mar-13
Aprl 3
May-13
Jun-1 3
Jul-13
Aug-13
Sep-1 3
Oct-13
Nov-1 3
Dec-1 3
Jan-1 4
FeF14
Mar-14
Apr-14
May-14
Jun-14
JuF14
Aug- 1 4
Sep-14
Oct-14
Nov-14
Dec-14
26,343,256
1,288,562
(6,03s)
852
572
304,404
446,039
1,223
7,111
5,81 1
3,000
1 16,030
1,477 ,846
136,650
2,000
2010 ProtocolAccount Factor
Oec-2013
Balance
Dec-zol4
Balance Adjustment
Raf.
Bridger
Carbon
Cholla
Colstrip
Craig
Hayden
Hunler
Huntington
Johnslon
Naughton
Deer Creek
Prep Plant
Rock Garden
I51 SEI51 SEI51 SEr51 SEr51 SEr51 SEI51 SEI51 SEI51 SEI51 SEt51 SEI5,1 SEI51 SE
2E,303,E30
2,751,557
13,080,91 0
1,855,990
1 0,568,454
591,645
68,067,961
29,334,574
4,916,584
9,881,437
660,332
42,004,388), 12A70,9
35,011,5E6
2,203,924
6.242.601
1,398,768
4,243,779
2,677,1s0
52,712,158
33,1 29,885
8,837,826
10,140,620
174,486
35,896,931
16 6!9 885
6,1ot,756
(547,633)
(6,838,309)
(4s7,222)
(6,324,67s)
2,085,505
(1 5,3s5,803)
3,795,311
3,921,243
259,1 83
(485,846)
(6,107,457)
t5 476, A)L\
234.144 369 209.31 9.598 t24.424.771
JAMPS Working Capilal Deposit 25316 SE
IPFC Workina Canital nemsit 25317 SE
(3,70s,000)
(2.70A.727\
(3,674,000)
l) Aq7 )n1\31,O00
t1t9, t'ft'
Account
_ake side Btock 1 186M sGlhehatis 1B6M SG
lurrant Creek 186M SG
-ake Side Block 2 186M SG
19,523,666
13,717,203
7,?72.782
23,577,954
1 9,1 30,865
13,452,217
3.945.01 3
4,054,298
5,413,662
6,179,435
3.945.013
Total 40,51 3.651 60.1 05,059 ,i9.5S2_408
3- Cottonwood Coal Lease
Rocky Mountain Power
ldaho Results of Operations - December 2013
Powerdale Hydro Removal
PAGE 8.7
IDAHO
FACTOR % ALLOCATED REF#
TOTAL
ACCOUNT Tvpe COMPANY FACTOR
Adjustment to Expense:
Decommissioning Reg Asset:
Decommissioning Amortization
Decommissioning Reg Asset
Remove Booked Decom Reg Asset
Adjustment To Tax:
Schedule M - Decommissioning
Deferred lncome Tax Expense
Year End ADIT Balance
Schedule M - Decommissioning
Deferred lncome Tax Expense
Year End ADIT Balance
Schedule M - Decommissioning
Deferred lncome Tax Expense
Year End ADIT Balance
4041P 3182M 3182M 3
427,572
2,593,135
(182,578)
427,572
(162,268)
(984,121)
(164,704)
(62,507)
934,500
(11,053)
4,195
69,291
6.2O4o/o
6.2040/o
Situs
6.204%
6.204%
6.2O4o/o
6.204Yo
6.204o/o
6.2040/
26,529
160,891
(182,s78)
26,529
(10,068)
(61,060)
(10,219)
(3,878)
57,981
(11,053)
4,195
69,291
8.7.1
8.7.1
B-16
SCHMAT
41110
283
SCHMDT
41010
283
SCHMAT
41110
283
2
J
3
I
1
1
1
1
I
SG
SG
SG
SG
SG
SG
ID
ID
ID
Situs
Situs
Situs
Description of Adiustment:
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. ln 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.
Pag6 8.7.'1
Ro.lv Moddn Pd.r
R.tdE dOBrsN. hamhruoltnrrUrtory Tr..ffi ol E.omdr.lodnE CGlt
Ande.deal c.sh Wt ow 1 A pM hgkning h h. F t *bnyut lo bc c.* Mg WnlC.t.No PACE.074a
IdR&olMlonrowhJm 201!D.c2@7 )6.W bc2@a Ja.M bc2w tun fr10 D.c2010 tua.Ntl bcn11 Jn 2012 bcn12 htuN13 h.N13
Ja@FM
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JunrO&Lro
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O+10
J*11
odt 1
Jd-12Fe12
M.rr2
JuF12
JuL12
S!F12
od.12
Novn2D*n2
JuL13
se13odl 3
tuI3 ,.&r.&r.s4!.&1.&1.&41.&1.S41.91,91_g1.W
;..
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2$
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235
235
235
2S
235
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.:
iu:B
a231n1A
42348
423
4B
12t
123
423423 $1
1A S1423 9148 S1423 S1123 Sl423 S1423 S1423 S148 Sl423 S14X $1423 Sl123 91423 91423 S1123 S1423 S1423 91423 fll43 $lQ3 S1123 S1423 91
ar" -
319
319
319
319
319
319
3r9
3r9
319
3193r9 28319 2S3r9 2E6319 2S319 2S319 2S319 zBE318 2*319 2*319 2S31S 2S319 2S3re 2s319 ZS319 M319 2S319 Bg319 208319 2S319 Ag319 2863r9 N319 28319 2S319 2S319 2*319 ?S319 2S319 2S3r9 N319 N319 2S319 &319 ru319 &319 &319 N319 2S319 I319 2S319 2S3r9 2S319 2S319 2*319 2U319 2e8319 2&319 2€8319 2S319 288
319 286319 288319 28319 N319 2S319 M319 28319 2S319 283r9 288319 28S319 288319 2S319 288319 zee319 4A319 243r9 283r9 2S3r9 2U3i9 28
2.719
2719
2.719
2.719
2.719
?.719
2,719
2,719
2.719
2,719
2.719
2.719
2.719
2.719
2.719
2.719
2.719
2,719
2.719
2.719
2.719
2.710
2719
2.719
2.719
2.719
2.719
2.719
2,719
2-719
2_719
2.719
2_719
2_719
?.719
2 719
2719
2.719
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2_719
2,719
2-719
2719
2719
27192719
?719
?.719
2719
3.ar8
3t18
3,418
3.418
3.a18
3.418
3.a18
3.4183.a!8
3.418
3 4!8
3 4!8
3 418
3418
3.41S
3,418
3ar8
3,4r8
3,418
3.418
3.41E
3.418
3.418
3.416
3.418
3 a18
3 a18
3.416
3 416
3418
34183at8
3,418
3,4183.4r6
3,a18
3,418
3,a16
3.418
3.a1€
3.41€
3,a18
3.418
3418
3 418
3 at8
3 a18
3 418
3,418
3,418
3.418
3.a18
3.418
3.41E
3,416
3.416
3,alE
3,418
3.a18
3 a18
2.0i0
2310
2310
2.010
20102010
2.0r0
2,010
2010
2.010
2.010
2.010
2.010
2.0r0
2.010aq0
2.0102r10
2.O10
2.010
2.O14
2.010
20102010
2.010
2.010
2.010
2.010
2.010
2.0i0
2.0r02.0r0
2.0r0
2.010
2.010
2,010
20102010
2.010
2.010
2.010
2.010
2.010
2.010
2.010
2.010
2.010
2010
2010
2.010
2.010
2.010
2.010
2.010
2-O10
2.010
2.010
2.0102010
9 r4 1147914 11.e79.r4 11.&79.1{ 11.6279.16 116?79.1& 11.6279.1{ 11-il79.1{ 11,il
9 1{ 11.A79.1S 11.479.1{ 11.e79.14 11-&79.14 11,627914 1147I 14 11 6279.14 rr.e79.!S 11.6279.14 11.6279.14 111279.1{ t1-6279.140 11.47
g 1{ 1 1,6279.1{ 11.6279.140 1l.e7
s 1a0 11.a27
9 1{ 11.47
9 140 11.e79.1{ 11-Q79.14 11.627
I 1& t1 5279,1@ 11.6219.14 t1.e79.1{ 11_6279.14 \1.6279.140 I.A79.14 115279.14 11.e7I 14 11.627
9 14 11-8219.14 11 6279.140 11_6279.14 11.627
9 !4 11.479.1& 1r.6279,1{ 11,Q7914 11Q79.1{ !1.e7
9 1aO 11.4U
:
3.S3.W
3.$03.S3.ffi
3.ru3.5&
3.S03,5&3.S
3,S0
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3.580
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3.5&3.S3.S3.S
' t'". 319- 319. 319- 319- 319_ 319. 319- 319" 319- 319- 3r9. 3.326. 3.326- 3.36j 3.326. 3.35. 3.36- 3.36- 3.326- 3.3ft- 3.95- 3,326
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- 8.519- 8.519. 8.519. 8.519
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Rocky Mountain Power
ldaho Results of Operations - December 2013
FERC 105 - Plant Held for Future Use
(12,631,030)
(29,463,838)
(4,847,342)
(4,254,106)
(683,318)
(51,879,635)
FACTOR %
6.079o/o
6.324o/o
Situs
Situs
Situs
PAGE 8.8
IDAHO
ALLOCATED REF#
(767,86e)
(1,863,3s3)
-86:rp-0-rf a e r
TOTAL
ACCOUNT Tvoe COMPANY
Adjustment to Rate Base:
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
105
105
105
105
105
1
1
1
1
1
SG
SE
UT
OR
CA
Description of Adiustment:
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 61-502.4.
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Rocky Mountain Power
ldaho Results of Operations - December 2013
Trojan Unrecovered Plant
ACCOUNT Tvoe
SCHMAT 141110 1190 1
TOTAL
COMPANY
(492,373)
186,860
(2,067,055)
FACTOR %
6.123o/o
6.123o/a
6.1230h
PAGE 8.9
IDAHO
ALLOCATED REF#
(30,148)
11,441
(126,566)
Adjustment to Tax:
Schedule M Addition
Defened lncome Tax Expense
Deferred lncome Tax Balance
TROJD
TROJD
TROJD
Description of Adiustment:
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
ldaho Results of Operations - December 2013
Regulatory Asset Amortization
ACCOUNT Tvoe
406 3
TOTAL
COMPANY
(376,816)
(14,560,711)
(1,446,827)
14,560,711
(3,387,469)
FACTOR %
6.2a4Yo
6.204o/o
6.204%
6.2O4o/o
6.204%
PAGE 8.10
IDAHO
ALLOCATED REF#
(23,380) 8.10.1
(903,416) 8.10.1
(89,768) 8.10.1
903,416 8.10.1
(210,175) 8.10.1
Adjustment to Expense:
Electric Plant Acquisition Amortization
Adjustment to Rate Base:
Remove Wyodak - Gross. Acq.
Adjust Gross Acq. to Pro Forma
Remove Wyodak- Acc. Amort.
Adjust Acc. Amort. to Pro Forma
FACTOR
SG
114
114
115
115
SG
SG
SG
SG
1
J
I
3
Description of Adjustment:
This adjustment replaces the Electric Plant Acquisition Amortization adjustment in the base period with that in the pro forma period .
A correcting adjustment is also being made to reflect the expiration of the Wyodak portion in June 2013 not reflected in unadjusted
results. On a pro forma basis, the change in rate base is caused by the expiration of the Sigurd-Glen portion in September 2014.
Naughton Unit 3 amortization and Naughton Liquidated Damages amortization are also being adjusted in this adjustment to reflect
pro forma period level amortization.
Page 8.10.1
Rocky Mountain Power
Results of Operations - December 2013
Regulatory Asset Amortization
Electric Plant Acquisition Adjustment
FERCAccountrl5
The Wyodak po*ion of the amortization of the Electrlc Plant Acquisition Adjustment expired in June 30,
2013, and Sigurd-Glen Canyon portion expires in September 30, 2014, reducing the amortization in the
pro forma period.
Remove Fullv Amortized Amounts from Base Period
YE Balance - 1213112013
GL Account Balance (140800/1 45800)
Correct balance per amort sch.
Correcting Adjustment
Adiust Base Period to Pro Forma Period
Pro Forma Amount (below)
Base Period Amount (below)
Pro Forma Adjustment
Year
Opening Balance
2013 January
February
March
April
May
June
Wyodak fully amortized base =
July
August
September
October
November
December
20'14 January
February
March
April
May
June
JulY
August
September
Sigurd-Glen fully amortized base =
October
November
December
Gross Aco. Acc. Amort.
159,175,s08 (118,104,317) Ref8.9.2/8.9.3144,614,797 (103,543,606)below
(14,560,711) 14,5
Ref 8.9 Ref 8.9
Rate BaseAmortization Gross Aco. Acc. Amort.4,834,295 143,167,971 (106,931,075)
5,211,112 144,614,797 (103,543,606)
Beq BalanceGross AccumulatedAcquisition Amortization
159,175,508
159,175,508 (112,893,205)
159,175,508 (113,353,s36)
'159,175,508 (1 1 3,813,866)
159,'t75,508 ('.t14,274,'.t97)
159,175,508 (114,734,528)
159,175,508 (115,194,859)
(14,560,71 1)
144,614,797 (1r5,655,190)
144,6'.t4,797 (101,499,656)
144,614,797 (101,922,900)
144,614,797 (102,328,076)
144,614,797 (102,733,253)
144,614,797 (103,138,430)
Base Perlod Amort =144,614,797 (103,
144,614,797 (103,948,
144,614,797 (104
144,614,797 (104,759,1
144,614,797 ('t05,164,31
144,614,797 (105,569,489)
144,614,797 (105,974,666)
144,614,797 (106,379,842)
144,614,797 (106,785,019)
(1,446,827)'t43,'t67,971 (107,190,195)
143,167,971 (106,139,271)
143.167,971 (106,535,1
Amortization
(460,331)
(460,331)
(460,331)
(460,331)
(460,331)
(460,331)
(405,177)
(423,244)
(405,177)
(405,177)
(405,177)
(405,177)
$.211,112\
End Balance
Accumulated
Amortization
(1 12,893,205)
(1 13,353,536)
(1 1 3,813,866)
(114,274,197)
(114,734,528)
(1 15,1 94,859)
(1 1 5,655,190)
14,560,711
(101 ,499,656)
(1 01,922,900)
(1 02,328,076)
(1 02,733,253)
(1 03,138,430)
(1 03,s43,606)
(1 03,948,783)
(1 04,353,959)
(1 04,759,1 36)
(10s,1 64,312)
(1 05,569,489)
(105,974,666)
(106,379,842)
(106,7E5,019)
(1 07,1 90, I 95)
1,446,827
(106,139,271)
(106,535,173)
(1 06,931 ,075)
(405,1
(405,1
(405,1
(405,1
(405,',t77)
(405,177)
(405,177)
(405,177)
(395,902)
(395,902)
Pro Forma Amort = (4,834,295)
Rocky Mountain Power
ldaho Results of Operations - December 2013
Klamath Hydroelectric Settlement Agreement
ACCOUNT Tvpe
537 3557 3
302
1111P 1
403HP 3
108HP 3
SCHMAT 341110 3282 3
TOTAL
COMPANY
81,796
17,200,000
32,481,215
3,601,751
(10,620,783)
(2,096,5S0)
(4,310,054)
(2,096,580)
795,673
(79s,673)
FACTOR %
6.2040/o
Situs
6.2o4o/o
6.204o/o
6.204Yo
6.204%
6.204%
PAGE 8.1,1
IDAHO
ALLOCATED REF#
5,075 8.11.1
975,961 8.11.1
1,990,472 8.11.2
223,470 8.11.2
(658,964) 8.1 1 .2
(130,082) 8.11.3
(267 ,416\ 8.11.3
Adjustment to Expense:
Operation & Maintenance
Facilities Removal Costs
Klamath Relicensinq Process Costs
Adjustment to Rate Base:
Relicensing & Settlement Process Costs
Adjustment to Depreciation Expense:
Relicensing & Settlement Process Costs
Adjustment to Depreciation Reserve:
Relicensing & Settlement Process Costs
Klamath Existinq Plant
Adjustment to Depreciation Expense:
Existing Klamath
AdJustment to Depreciation Reserve:
Existing Klamath
Adjustment to Tax:
Existing Klamath:
Schedule M Addition
Deferred Tax Expense
Accum Def lnc Tax Balance
FACTOR
SG-P
ID
SG-P
SG-P
SG-P
SG.P
SG-P
SG
SG
SG
6.204Yo
6.204o/o
6.204%
(130,082)
49,367
(49,367)
Description of Adiustment:
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 2014 level. This also corrects the Klamath Relicensing
and Settlement Process costs for the year ended December 2013. Consistent with the stipulation in PAC-E-13-02, beginning in
January 2014, depreciation expense for the Klamath facilities is set to fully depreciate the assets by December 2022.
Rocky Mountain Power
ResulG of Operations - December 2013
Klamath Hydroelectric Settlement Agreement
o&M
Administration/Management
Aquatic HabitauHatcheries
Terrestrial lmprovements
Water MeasuremenUMonitoring
12 ME Dec 13 Actuals
379,152
1,935,574
35,000
520,836
Page 8.11.1
12 ME Dec 14 Proiected Adjustment330,128 (49,024)2,458,414 122,84136,236 1,236491,163 (29,673)
Water 251.981 397 16
Total 541 3,204,337 81,796 Ref 8.'ll
Page 8.1 1 .2
Rocky Mountain Power
Results of Operations - December 201 3
Klamath Hydroelectric Settlement Agreement
Year End
Klamath Relicensing &
Settlement Process Actuals As Booked Dec Corrected Dec 2013 YearCosts 2013 Year End End Adjustment 5 Ref.8.11
Month EPIS Balance A,mortization Expense Amortization Reserve
Amortization Reserve
Amortization Expense
(14,198,252)
4.671.152
(24,819,035)
8,272,903
See Below
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
(10,620,783) Ref.8.11
3,601,751 Ref.8.11
Jan-l 2
Feb-1 2
Mar-12
Apr-12
May-12
Jun-1 2
Jul-12
Aug-12
Sep-l 2
Oct-12
Nov-l2
Dec-1 2
Jan-'13
Feb-1 3
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-l 3
Oct-l3
Nov-13
Dec-13
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
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,1'.t1,750
(8,e62,637)
(9,652,046)
(10,341,454)
(11,030,863)
(11,720,271)
(12,409,680)
(13,099,089)
(13,788,4e7)
(14,477,906)
(15,167,314)
(15,8s6,723)
(16,546,132)
(17,235,540)
(17,924,949)
(18,614,357)
(19,303,766)
(19,993,175)
(20,682,s83)
(21,371,992)
(22,061,400)
(22,750,809)
(23,440,218)
(24,129,626)
,819,
Above
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
689,409
Page 8.11.3
Rocky Mountain Power
Results of Operations - December 2013
Klamath Hydroelectric Settlement Agreement
Year End
Existing Klamath Plant Balances
Adiust deoreciation to oo throuoh December 3'1. 2022 startinq Januarv 1. 2014
Actuals As Booked
December 2013 YearEnd December 2014 Year End Adjustment
Depreciation Reserve
Depreciation Expense
New Depreciation Rate
(45,696,274)
6,406,634
5.1015o/o
EPIS Balance
(50,006,327)
4,310,054
See Below
(4,310,054) Ref.8.11
(2,096,580) Ref.8.l1
Month
13
Jan-14
Feb-'14
Mar-14
Apr.14
May-14
Jun-14
Jul-14
Aug-14
Sep-l4
Oct-14
Nov-14
Dec-14
84,486,755
84,486,755
84,486,755
84,486,755
84,486,755
84,486,755
84,486,75s
84,485,755
84,486,755
84,486,755
84,486,755
84,486,755
84
See Above
(45,696,274)
(46,055,445)
(46,414,615)
(46,773,787)
(47,132,958)
(47,492,129)
(47,851,300)
(48,210,471)
(48,569,643)
(48,928,814)
(49,287,s85)
(49,647,155)
See Above
359,171
359,171
359,1 71
359,171
359,171
359,1 71
359,1 71
359,171
359,1 71
359,171
359,171
Rocky Mountain Power
Idaho Results of Operations - December 2013
Miscellaneous Asset Sales and Removals
PAGE 8.12
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Remove St. Anthony EPIS - Hydro 332 1 (2,098) SG-U 6.2040/o (130) 8.12.1
Adiustment to Depreciation Reserve ;
Remove Deseret Power Dep. Res. '108SP I 465,948 SG 6.2040/0 28,910 8.12.1
Adjustment to Depreciation Expense:
Remove Condit Dep. Exp. - Hydro 403HP 1 (1,548,951) SG-P 6.2040/o (96,104) 8.12.1
Remove Deseret Power Dep. Exp. 403SP 1 (142,726) SG 6.2040/o (8,855) 8.12.1
Remove St. Anthony Dep. Exp. - Hydro 403HP 1 (32,788) SG-U 6.204Y0 (2,034) 8.12.1
Remove St. Anthony Dep. Exp. - Trans 403TP 1 (1,667) SG 6.2040/o (103) 8,12.1
Remove St. Anthony Dep. Exp. - Dist 403361 1 (89) lD Situs (89) 8.12.1
Adjustment to Expense:
Remove Condit O&M Exp 539 1 (30,255) SG-P 6.204% (1,877) 8.12.1
Remove Snake Creek O&M Expense 539 1 (852) SG-U 6.204Yo (53) 8.12.1
Remove St. Anthony O&M Expense 539 1 (38,860) SG-U 6.2040/o (2,411) 8.12.1
Adjustment to Tax:
Schedule M Adjustment - St. Anthony SCHMAT 1 (32,788) SG 6.204% (2,034)
Schedule M Adjustment - St. Anthony SCHMAT I (1,667) SG 6.2040/o (103)
Schedule M Adjustment - St. Anthony SCHMAT 1 (89) lD Situs (89)
Deferred lncome Tax Expense - St. Anth 41110 I 12,443 SG 6.2040/o 772
Deferred lncome Tax Expense - St. Anth 41110 1 633 SG 6.2O4Yo 39
Deferred lncome Tax Expense - St. Anth 41110 1 34 lD Situs 34
ADIT - St. Anthony 282 I (12,443) SG 6.214ok (772)
ADIT - St. Anthony 282 1 (633) SG 6.204% (39)
ADIT - St. Anthony 282 1 (34) lD Situs (34)
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, the decommissioning of the Condit hydroelectric plant, and the sale of St. Anthony's Hydro Project in ldaho.
Page 8.12.1
Deseret Power - Hunter Projects
Depreciation Reserve
St. Anthony Hydro Proiect
EPIS - Hydro
Rocky Mountain Power
Results of Operations - December 2013
Misc Asset Sales and Removals
Rate Base:
December 2013
Year-End Balance Adjustment
(465,948) 465,948 Ref.8.12
2,098 (2,098) Ref.8.12
12 ME December
Depreciation Expense: 2013 Adjustment
1,548,951 (1,548,951) Ref.8.l2
142,726 (142,7261 Ref.8.12
32,788 (32,788) Ref.8.121,667 (1,667) Ref. 8.1289 (89) Ref. 8.12
12 ME December
O&M Expense: 2013 Adiustment
O&M Expense 30,255 (30,255) Ref.8.12
Snake Creek
O&M Expense 852 (852) Ref.8.12
St. Anthony Hydro Project
O&M Expense 38,860 (38,860) Ref. 8.12
Cond it Hydroelectric Project
Depreciation Expense - Hydro
Deseret Power - Hunter Projects
Depreciation Expense
St. Anthony Hydro Project
Depreciation Expense - Hydro
Depreciation Expense - Trans
Depreciation Expense - Dist
Rocky Mountain Power PAGE 8.13
ldaho Results of Operations - December2013
Pension and Other Postretirement Welfare Plan Net Prepaid Balances
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Rate Base:
Net Prepaid Balance Other Than Tax 1 82M 3 267 ,861 ,000 SO 5.913% 15,838,258 8.13. 1
Description of Adiustment:
This adjustment adds into rate base the Company's net prepaid asset associated with its pension and other postretirement welfare plans, net of
associated accumulated deferred income taxes. Adding this balance to rate base compensates the Company for costs incurred to flnance
contributions to its pension and other postretirement welfare plans, which, on a net basis, have exceeded net periodic benefit cost recognized under
Generally Accepted Accounting Principles (GAAP) Accounting Standards Codification 715 (formerly FAS 87 and 106). This GAAP expense is the
basis for recovery and does not capture the costs to finance contributions that may be required in excess of GAAP expense based on the pension
plan's funding requirements. Funding requirements differ from GAAP expense as such requirements are set forth by the Employee Retirement
lncome Security Act (ERISA), including the provisions of the Pension Protection Act of 2006. Over the life of a plan, contributions and GMP expense
will equal.
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ldaho Results of Operations
December 2413
Year End Factors
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IOAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2013 FACTORS
COINCIDENTAL PEAKS
Month Day TimeJan-13 14 18Feb-13 1 1 8Mar-13 4 IApr-13 I I
May-'1 3 14 16Jun-13 28 16Jul-13 2 16Aug-13 6 16Sep-13 4 16
Oct-13 1 20Nov-13 22 8Dec-13 I 18
Month Day
Jan-1 3 14Feb-13 11Mar-13 4Apr-13 IMay-13 14Jun-13 2aJul-13 2Aug.13 6Sep-13 4Oct-13 1
Nov-13 22
ner-l a o
145
146
131
128
121
135
152
143
ano
96
133
2,406
2,218
2,294
2,032
1,730
2,148
2,445) r70
1,847
1,697
2,474
2,406
2,218
2,294
2,032
1,730
2,148
2,445
1,847
1,697
2,474
1,090
1,057
1,040
975
1,024
1 ,138
1,133
1,078
1,441
990
1,070
3,733
3,257
3,037
2,997
3,926
4,872
4,968
4,482
4,359
3,130
3,733
3,257
3,037
2,987
3,926
4,749
4,823
4.337
4,205
3,1 30
3,1 25
245
234
234
229
197
219
223
206
200
227
208
3,702
J,ZJ I
3,012
2,960
3,890
4,827
4,920
4,438
4,3'16
3,1 06
3,099
8,825
8,052
7,780
7,338
8,1 06
9,833
10,41 0
9,502
8,789
7,095
8,213
9.451
716
697
657
576
523
690
830
736
718
55'1
775
for Curtailments,
WA
and Load No
489
443
387
4'10
584
631
659
578
515
404
429
(less)
equals
489
443
387
4'10
584
631
659
578
515
404
429
484
177
27
I 151
Time
18
o
8
16
16
16
16
to
20
8
18
t', rrl
(14s)
(145)
(1 55)
rirrr
(1 45)
(1 4s)
(1 5s)
Month Day TimeJan-13 14 18Feb-13 11 8Mar13 4 IApr-13 I IMay-13 14 16Jun-13 28 16Jul-13 2 16
Aug-1 3 6 16Sep-13 4 16Oct-13 1 20Nov-13 22 IDec-13 I 18
AdJustments for Ancilary
Month Day TimeJan-13 14 18Feb-13 11 8Mar13 4 I
Apr- 13 9 8
May-1 3 14 16Jun-13 28 16Jul-13 2 16Aug-13 6 16Sep-13 4 16Oct-13 1 20Nov-13 22 8Dec-13 9 18
145
146
131
128
121
1J3
152
143
109
96
133
716
697
657
576
523
690
830
/JO
718
551
775
1,090
1,057
1,040
975
1,024
I, tJO
1,133
1,078
1,041
990
1,070
245
234
234
229
197
219
223
206
200
227
208
7
3,702
3,231
3,012
2,960
3,890
4,704
4,775
4,293
4,161
3,1 06
3,099
1
8,825
8,052
7,780
7,338
8,1 06
9,710
10,265
9,357
8,634
7,095
8,213
29
28
27
27
30
228
342
35
JU
ct
60
,|1 151
Page 9.13
ALLOCATIONS USING
HISTORICAL LOADS
+ ptus
Services Contracts including Reserves, Direct Access and Class 1 DSM Programs Treated As System Resources (Additions to
29
28
27
30
JI
J/
35
30
31
CO]NGIDENTAL PEAK SERVED FROM COMPANY RESOURCES
JI
to
25
28
36
45
48
44
44
24
26
362 377 902
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2013 FACTORS
COINCIDENTAL PEAKS
equals
Month Day TimeJan-13 14 18Feb-13 11 8Mar-13 4 IApr-13 I I
May-1 3 14 16Jun-13 28 16Jul-13 2 16Aug-13 6 16Sep-13 4 16oct-13 1 20Nov-13 22 8Dec-13 9 18
145
146
131
128
121
135
152
143tn6
96
IJJ
159
{12)
2
J
A
(1)
(3)
(6)
1
(0)
(0)
(8)
2,434
2,246
2,321
2,059
1,760
2,186
2,484
2,317
1,882
1,727
2,505
716
697
oc/
576
523
690
830
736
718
551
775
812
(23)
36
19
16
2
(30)
(1 03)
(34)
(61)
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676
593
525
702
656
557
745
/J I
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1,057
1,040
97s
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1,138
1,133
1,078
1,041
990
1,070
3,733
3,257
3,037
2,987
3,926
4,763
4,952
4,337
4,205
3,1 30
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489
443
387
410
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515
404
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511
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215
223
206
200
227
208
247
242
236
234
225
197
218
205
200
227
206
243
3,702
3,231
3,012
2,960
3,890
4,718
4,904
4,253
4,161
3,106
3,0s9
8,854
8,080
7,806
7,365
8,1 36
9,938
10,607
9,394
8,668
7,125
8,243
2.785 1 .15't 732
Month Day TimeJan-13 14 18Feb-13 11 I
Mar-13 4 8Apr-13 9 IMay-13 14 16Jun-'13 28 16Jul-13 2 16Aug-13 6 16Sep-13 4 16oct-13 1 20Nov-'13 22 8Dec-13 I 18
Month Day TimeJan-13 14 18Feb-13 11 8Mar-13 4 IApr-13 I 8May-13 14 16Jun-13 28 16Jul-13 2 16Aug-13 6 16Sep-13 4 16Oct-13 1 20Nov-13 22 8Dec-13 I 18
(262)
(60)
25
17aa
(201)
(206)
49
(16)
(1 5)
(98)
(20)
10
(3)
(32)
(4)
(1 2)
(16)
(1 5)
(16)
'10
(8)
(32)
I
1
(5)
(4e)
(7s)
(s8)
(52)
(28)
104
10
456
452
388
405
tat
733
526
487
507
439
495
(162)
10
IJ
(5)
(22e)
(522)
(3s2)
(146)
(146)
775
118
396
(514)
o
59
(e)
(2s8)
(844)
(781)
(1 e8)
(267)
88'1
(17)
ustment for Coincidental
+plus
Peaks T
(162)
10
tc
(s)
(22e)
(522)
(3e2)
(146)
(146)
775
118
1
133
148
tc{
133
121
131
146
143
108
96
125
117
2,172
2,1 86
2,345
2,076
1,783
1,985
2,278
2,365
1,856
t,t tJ
2,406
t 26l
1,07A
1,067
1,038
943
1,020
t,tzl
1,117
'1,063
1,025
1,000
1,062
123
3,572
3,267
3,051
2.982
3,697
4,244
4,560
4,191
4,059
? onA
3,243
3,540
3,241
3,026
2,954
3,661
4,195
4,512
4,147
4,015
3,881
3,217
8,339
8,089
7,865
7,356
7,877
o noa
9,826
9,'1 96
8,401
8,006
8,226I
43,993.7
Page 9.14
ALLOCATIONS USING
HISTORICAL LOADS
456.3 7,997.4 12,655.8 44,403.9 6.199.3 2,655.0
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2013 FACTORS
ENERGY
Year Month2013 I2013 22013 32013 42013 s2013 62013 7
2013 82013 92013 102013 112013 12
Year Month2013 12013 22013 32013 42013 52013 62013 72013 I2013 I2013 102013 112013 12
Year Month2013 12013 2
IVIJ J?013 42013 52013 62013 72013 82013 92013 1020'13 112013 12
Year Month2013 12013 22013 32013 42013 52013 62013 72013 82413 92013 102013 112413 12
OR
1,463,096
1,196,694
1,196,777
1,085,757
1 ,1 02,696
1,103,566
1,269,772
1,218,304
1 ,1 00,862
1,153,451
1,230,873
OR
1,463.096
1,196,694
1,196,777
1,045,757
1,102,696
1,1 03,566
1,269,772
1,218,304
1 ,1 00,862
1 ,1 53,451
1.230,873
WA
465,313
362,259
355,1 70
321,570
334,792
340,454
416,455
400,200
359,288
357,448
388,309
465,31 3
362,259
355,1 70
321,570
334,792
340,454
416,455
400,200
359,288
357,444
388,309
E, WY
739,018
677,461
708,589
668,496
584,1 96
702,469
725,492
734,350
642,627
724,116
711.423
Total UT
2,320,367
1.974.337
2,018,388
1,879,080
2,006,142
2,283,566
2,640,032
2,568,627
2,101,704
2,015,035
2,045,105
ID
313,221
265,787
262,854
271,529
360,692
465,724
483,826
377,393
290,290
271,608
244,955
ID
313.221
265,787
262,854
271,529
360,692
465,724
483,826
377,393
290,290
271,608
244,955
plus
1 60,046
149,722
167,490
1 53,544
153,610
148,063
149,455
1 39,660
143,884
151,372
149,058
1 75.950
160,046
149,722
167,490
1 53,544
153,610
1 48,063
149,455
1 39,660
'143,884
151,372
149,058
Net UT
2,301,610
1,958,995
2,042,424
1 ,863, I 36
1,989,009
2,263,290
2,616,23'1
2,545,807
2,083,380
1.998,854
2,029,355
Total
5,550,01 I
4,697,858
4,779,050
4,448,368
4,721,096
5,126,286
5,774,676
5,517,746
4,707,518
4,736,839
4,835,892
CA
88,949
71,598
69,783
68,392
78,909
82,444
89,644
79,211
68,863
63,809
66.1 70
I
CA
88,949
71,598
69,783
68,392
78,909
82,444
89,644
79,211
68,863
63,809
66,1 70
1 514.191 471.154 2.336.279 2.318.177 647.582
Total
(1 1,986)
(3,650) (3,650)(e,537) (9,537)(11,631) (11,631)(4,733) (4,733)
60,
E, WY
UT
2,308,381
1,974,337
2,018,388
1,879,080
2,006,142
2,279,915
2,630,495
2,556,996
2,096,972
2,015,035
2,045,1 05
272
308
26
415
614
546
829
22
and Load No
UT
(1 1,986)
(3,650)
(9,537)
(1 1,631)
(4,733)
equals
E, WY
739,018
677,461
708,58s
668,496
684,1 96
702,469
725,492
734,350
642,627
724,116
711,423
252 175 950
Reserves
77
152
252
t/o
316
326
453
2'l
Net UT Total
2,289,624 5,538,0251,958,995 4,697,858
2,002,424 4,779,0501,863,136 4,448,368
1 ,989,009 4,721,0362,259,640 5,122,635
2,606,694 5,765,139
2,534.176 5,506,1 15
2,078,648 4,702,785
1,998,854 4,736,839
2,029,355 4,835,892
Net UT Total272 19,666308 17,726- 19,18026 18,947415 21 ,002614 22,433546 24,232825 24,468- 21 ,5'10aa t4 1at
- 21,395
1 1 471 't54
+
Services Contracts
OR
I 9,316
17,267
1 9,1 80
18,670
20,413
21,502
23,361
23,1 86
21,489
21,730
21,322
Page 9.1 5
ALLOCATIONS USING
HISTORICAL LOADS
192
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2013 FACTORS
ENERGY
equals
Year
2013
2013
2013
2013
2413
201 3
2013
2013
201 3
201 3
201 3
2013
Month
I
2
3
4
6
7
8I
10
11
12
Year Month2013 12013 22013 32013 42013 52013 62013 72013 82013 I2013 102013 11
2013 12
Year Month2013 12013 22013 32013 42013 52013 62013 72013 82013 I2013 102013 112013 12
88,949
71.598
69,783
68,392
78,909
82,444
89.644
79,211
68.863
63,809
66.170
CA
a2,342
68,444
71,468
69,940
79,476
81,874
86,1 35
78,535
68,989
66.535
65,076
71
890.647
465.313
362,259
355,1 70
321,570
334,792
340,454
416,455
400,200
359,288
357,448
388,309
739,01 I
677,461
708,589
668,496
684,1 96
742,465
725,492
734,350
642.627
724,116
71't,423
476
Temperature
2,308,653
1,974,644
2,018,388
1,879,106
2,006,556
2,280,530
2,631,041
2,557,826
2,096,972
2,015,057
2,045,1 05
3'13,299
265,939
262,854
271 ,780
360,865
466,041
484,1 51
377,845
290,3'11
271,608
245,028
1 60,046
149,722
167,490
'153,544
1 53,610
1 48,063
149,455
139,660
143,884
151,372
149.054
2,289,897
1,959,303
2,002,424
1,863,162
1,989,424
2,260,254
2,607,240
2,s35,005
2,078,648
1,998,876
2,029,355
2,309,262
5,557,691
4,715,584
4,798,229
4,467,315
4,742,038
5,145,069
5,789,371
5,530,583
4,724,295
4,758,591
4,857,287
5.661 . l 02
1,482,412
1 ,2'13,961
1,215,957
1 ,104,426
1,123,110
1,125,069
1,293,1 33
1,241,490
1j22,351
1,175,181
1 ,252,1 95
1 536.383 471.154
CA
(6,608)
(3,1 ss)
1,685
1,548
567
(570)
(3,s0e)
(675)
126
a 1aa
(1,0e3)
OR
(98,440)
(1 s,74e)
1 5,319
16,824
10,857
(1 2,1 80)
(7s,760)
(27,00s)
(8,046)
22,004
(8,041)
(424)
(76s)
(1 34)
159,622
I 48,957
'167,355
152,162
154,151
148,010
149,070
'139,298
144,179
1 50,532
149,090
UT
(101 ,964)
(s4,998)
15,704
22,300
(3,2s3)
(172,624)
(243,171\
(220,307)
(61,859)
73,170
36,017
Total
(232,885\
(67,ss4)
44,258
41,495
12,952
(213,424\
(437,111\
(331,082)
(e5,801 )
112,105
28.816
WA E, WY(7,71s) (2,776)
'r 3,043 (s,046)10,967 (882)
8,300 (8,833)(5,641) 3,830(7,3s1) (3,6e0)(53,48s) (s,18e)(24,908) (9,752\(14,726) 3l9,536 (4,804)(492\ 219
+plus
UT ID(101,964) (14,9s9)(54,es8) (883)
15,704 1,59922,300 2,738(3,253) 6,050(172,624) (16,915)
(243,171\ (51,608)(220,3071 (48,073)(61,85s) (11,622)
73,170 10,31336.017 2,174
541
OR
1,383,972
1,198,212
't,231 ,276
1,121,250
1,1 33,966
1,1 12,888
1,217 ,373
't,214,485
1,1 14,305
1,1 97,1 85
1,244j54
WA
457,598
375,302
JOO. tJ/
329,870
329,1 51
333,063
362,966
37 5,293
344,562
366,984
387.817
410
E,\M/
736,243
672,415
707,707
659,663
688,027
698,778
71 6.303
724,598
642,658
7't9,312
711.642
UT
2,206,690
1 ,919,646
2,034,092
1,901,406
2,003,303
2,1 07,906
2,387,870
2,337,519
2,035,112
2,088,227
2,081,122
UT
2,1 87,933
1,904,304
2,A18,128
1,885,462
1 ,986,171
2,087,631
2,364,069
2,314,699
2,016,788
2,072,046
2,065,372
1
Total
5,324,806
4,648,031
4,842,487
4,508,810
4,754,989
4,931,645
5,352,260
5,1 99,501
4,628,494
4,870,696
4,886,1 03
equals
ID
298,340
265,055
264,453
274.518
366,91 5
449,125
432,543
329,773
278,689
281,921
247,202
30 t.281 174.615 2.250 936401
Page 9.16
ALLOCATIONS USING
HISTORICAL LOADS
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IDAHO RESULTS OF OPERATIONS
ANNUAL EMBEDDED COSTS
December 2013
YEAR END BALANCE
Revised Protocol
Company Omed Hydro - West
Account Derc.iption Amount Mwh $/[wh Diffcrentlal RefeEnce
403HP Hydro Oepreciation Exp€nse
4041P / 404HP Hydro Reliconsing Amortization
Total West Hydrc Operating Expense
330 - 336 Hydro Eleckic Plant in Seryice
302 &'182M Hydro Relicensing108HP Hydro Accumulated Oeprcciation Res€rye
111|P Hydro Reli@nsing Accumulated Reserve
1r4 Matsrials and Supplies
Wost Hydro Net Rate B.se
Pre-tax Relum
Rrta Base Revenue Reguircmenl
Annual Embedded Cost
W*t Hydro-Electris ResourcBs 149237,800 3,592,329 40.71 (31,579,077) MWh from GRID
25,191,998
'1 1,646,328
68,937,083
824,518,1 14
176,21 5,359
l.244,972,65't)
(46,706,375)
4,781
709,059,228
10.90%
77,300,717
Page 2.15, West only
Page 2,16, West only
Page 2.23, Wesl only
Page 2.29. West only
Psge 2.36, West only
Page 2.39, West only
Page 2.32, WBst only
Mld C Contracts
Account Descriotion Amount llwh $/Mwh OiffoDntisl Refercnce
555 Annual Mid-C Contracls Cosls 5,396,214 34'1,005 15.A2 (11,483,185) GRID
Grant Reasonabl€ Portion (10,211,304) __llllll,ggllcRlD(4,815,090) (21,694,489)
Qualiried Facilities
Account Description Amount Mwh $,/Mwh Differontial R€ferenc€555 Utah Annuat Qualified FacilitiEs Costs 27,592,991 409.764 67.34 7,310,073555 Oregon Annual Qualified Facilities Costs 10,376,434 78,820 131.98 6,484,829555 ldaho Annu8l Oualiried Facilities Costs 4,438,316 74,971 59.20 727,330555 V\ /U Annual Oualified Facilites Costs555 WYP Annual Oualitied Facilities Costs 807,704 '11,393 70.89 243,759555 Califomia Annualoualified Facililies Costs 3,961.759 29.137 135.97 2,5'19,512555 Washington Annual Oualifred Faciliti66 Costs -
Total Oualfi€d Facilitres Costs 47177,ru 603€84 ---1812' --72e-536;-cnlo
All Other Generation Resourc6s
(Excl. West Hydro, frid C, and OF)
Account Description Amount lrwh SlMwh Reference
500 - 514 Steam Operation & Maintenance Expense 1202,47A222 Page 2.5
535 - 545 East Hydro Ope€tion & Msintenanc€ Expense 8,637,990 Page 2.7, East only
546 - 554 Oth6rc€neratpn Opecton & Maintenance Expense 393,530,805 Page 2.8555 Other Purchased Powr Contracls 582,714,238 GRID less OF and Mid.C40910 Rooryable EnergyProduclionTacredit (117.174,809) Page2.204118 SO2 Emission Allowances (8,261,058) Page 2.4456 James River (4,302,805) James River Adj (Tab 5)456 REC Revenue 0,901,287) Green Tag (Tab 3)4o3SP Steam Depreciation Expense 273,504,829 Page 2.15403HP East Hydro Depreciation Expense 10,191,128 Page 2,15, Eastonly403OP Otherceneration Depreciation Expense 117,256,452 Page 2.15403MP Mining Depreciation Expense 0 Page 2-154041P East Hydro Reli@nsing Amoniution 324,254 Page 2,16, East only406 Amortization of Plant Acquisition Cosls 4,834,296 Page2.17
Total AU Other Operatint Exp.nscs 2,456,132,254
310 - 316 Steam El€ciric Plant in Seryi@ 6,879,348,048 Page 2.21
330 - 336 East Hydro Electric Plantin Servico 158,571,S13 Page 2.23. East only
302 & 186M East Hydrc Relicensrng 9,790,356 Page 2.29, East only
340 - 346 Other Electric Planl in Service 4,006,472,982 Page 2.243sg Minino 480,788,629 Page2.28108SP Steam Acemulaled Depreciation Reserye (2,686,129,018) Page 2.36108OP Other Generation Aeumulated Depreciation Reserye \677,162,377) Page 2.36108MP Other Arcumulated Deprgc.iation Reserye (170,369,081) Page 2.38, Easl only'lo8HP East Hydro Accumulated Oepreciatjon ReseNe (54,988,922) Page 2.36, East only1111P East Hydro Relicensing A@umulated Reserye (4,692,225t Page 2.39, East only114 Elecitric Plant Acquisition Adius$nent 143.167,971 Page 2.31115 Acamulated Povision Acquistuon Adjusttrent (106,931,075) Page 2.31'151 Fuel Siock 216,155,906 Page2.32
253.16 - 253.19 Joint Owner WC Deposit (6,804,201) Page 2.32253.98 SO2 Emission Allwances 0 Page 2.34154 Materials & Supplies 102,84S,659 Page2.32154 East Hydro Materials & Supplies
Total Net Rat€ Baee 8,290,068,566
Pre-tax Retum 10.90%
Rrte B.se Revenue Requircment 903,n2,521
Annu8l Embedded Cost
All Other Generation Rosources 3,359,904,775 67,878,166 49.50 MWh from GRIO
Total Annual Embedded Costs 3,548,504,689 72,415,384 49.00
Page 9.19
Rocky Mountain Power
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
OTHER INFORMATION
The capital structure is calculated using the five quarter average ftom 'l2l3112112lo 1213112013.
Page 10.1
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
ryPE OF RATE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 0R r2 CP:
DEMAND %
ENERGY %
IDAHO
DECEMBER 2013
JAM December 2013 Results lD
Revenue Requlrement Department
4t25t2014
3:41:53 PM
Year-End
REVISED PROTOCOL
Separate Jurisdiction
12 Coincident Peaks
75% Demand
25% Energy
TAx INFORMATION
TAX RATE ASSUMPTIONS:
FEDEML RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDEMUSTATE COMBINED RATE
TAx RATE
35.00%
4.54o/o
1.616
37.951o/o
CAPITAL STRUCTURE INFORMATION
CAPITAL
STRUCTURE
47.35o/o
o.22%
52.44o/o
loooo%-
EMBEDDED
COST
WEIGHTED
COST
DEBT
PREFERRED
COMMON
5.31o/o 2.5164/o
5.474/o 0.012Yo
9.90% 5.191%
7.719%
REVISEO PROTOCOL
Year-End
RESULTS OF OPERATIONS SUMMARY
UNADJUSTED RESULTSTOTAL OTHER
Page 10.2
IDAHOADJUSTMENTS ADJ TOTALI DescriDtion of Account summarv:Ref IDAHO
1
2
3
4
6
7I
v
10
11
12
13
15
lo
18
19
20
21
22
ZJ
24
25
to
28
29
30
31
32
e:
36
37
38
eo
40
4'l
42
43
44
45
46
47
48
49
50
51
52
5J
54
56
57
58to
OU
61
62
63
64
65
oo
67
68e'
Operating Revenues
General Business Revenues
lnterdepartmental
Special Sales
Other Operating Revenues
Total Operating Revenues
Operating Expenses:
Steam Production
Nuclear Production
Hydro Production
Other Power Supply
Transmission
Distribution
Customer Accounting
Customer Service & lnfor
Sales
Administrative & General
TotalO&MExpenses
Depreciation
Amortization
Taxes Other Than lncome
lnoome Taxes - Federal
lncome Taxes - State
lncrme Taxes - Def Net
lnvestment Tax Credit Adj.
Misc Revenue & Expense
Total Operating Expenses
Operating Revenue for Return
Rate Base:
Eleclric Plant in service
Plant Held tor Future Use
Misc Deferred Debits
Elec Plant Acq Adj
Nuclear Fuel
Prepayments
Fuel Stock
Material & Supplies
Working Capital
Weatherization Loans
Miscellaneous Rate Base
Total Electric Plant
Rate Base Deductions:
Accum Prov For Depr
Accum Prov For Amort
Accum Def lncome Taxes
Unamortized ITC
Customer Adv for Const
Customer Service Deposits
Misc. Rate Base Deductions
Total Rate Base Deductions
Total Rate Base
Retum on Rate Base
Return on Equity
Net Power Costs
Revenue Requirement lmpact
Rate Base Decrease
10.3
10.3
10.3
10.4
10.4
10.5
10.6
10.7
10.9
10.10
10.12
10.12
't0.13
10.13
1 0.14
10.14
10.16
10.17
10.17
10.20
10.20
1 0.19
10.17
10.4
1 0.20
4,644,073,132
0
325,520,827
4,352,558,1 14
0
306,052,072
291,515,019
0
19,468,755
(26,556,994)
0
1 1,140,549
264,958,025
0
30.609.305
18 1 10 573 474 9,614,180
1 53.094.804 181 ,509
1,127,469,876
0
40,607,575
1 ,109,294,745
1 98,670,1 32
208,439,397
87,534,326
116,604,669
0
1,056,436,027
0
38,088,086
1,037,932,686
1 86,328,338
1 97,429,894
82,536,894
111,942,702
0
71,033,849
0
2,519,489
71,362,058
12,341,795
1 1 ,009,503
4,997,432
4,661,967
0
4,736,281
8,015
1 ,393,616
587,259
55,330
(393,558)
(3,766,553)
0
(42,408)
75,770,130
0
2,527,503
72,755,675
12,929,054
1 1,064,834
4,603,874
895,414
0
9,798,238175,836,600 165,995,954 9,840,646
3,064,457,319
581,390,974
53,011,726
1 69,647,1 83
65,230,852
1 8,348,s96
221,089,384
(1 ,812,064)
72.571
2,876,690,581
547,764,117
50,265,01 0
't61,485,839
55,408,810
16,425,436
210,541,227
(1,598,507)
oY.ozt
1 87,766,738
33,626,857
2,746,716
8,161,344
9,822,O41
1 ,923,1 60
1 0,548,1 57
(21 3,ss8)
2.944
2,577,982
6,308,721
236,483
456,476
(1 5,s28,038)
(2,086,244\
7,405,475
(377,971)
190,344,720
39,935,578
2,983,1 99
8,617,820
(s,70s,ee7)
(1 63,084)
17,953,632
(591,529)(545.947) (543.003)
4,171,436,540
981.658.264
3,91 7,052,140
914.485,016
254,384,400
67.173,248
(1,553,064)
fi4.823.O75\
252,831,336
52,350.174
10.30
10.3'1
10.33
10.31
10.31
10.32
10.32
10,32
10.33
10.31
1 0.34
10.38
1 0.39
10.35
10.35
1 0.34
't 0.34
10.34
24,461,378,484
51,879,635
335,594,1 1 1
41 ,071 ,191
0
46,513,772
234,566,950
212,271,115
56,736,392
(4,222,887)
0
23,017,151,O21
49,214,260
329,840,312
38,522,937
0
44,063,724
21 9,654,758
199,386,222
53,874,053
(6,546,071)
0
1,444,227.463
2,665,375
5,753,800
2,548,254
0
2,450,04e
14,912,192
1 2,884,893
2,862,340
2,323,184
0
76,945,688
(2,665,375)
16,992,306
(299,943)
0
0
('1,557,2411
0
(20s,836)
0
1 ,521 ,173,151
(0)
22,746,105
2,248,311
0
2,450,049
'13,354,951
1 2,884,893
2,656,504
2,323,184
0
25,43s,788,765
(7,806,701,387)
(517,908,1 09)
(3,883,721,882)
(1 ,61 3,371)
(24,865,342)
0
23,94s,161,215
(7 ,341,579,5s2)
(489,096,492)
(3,567,483,749)
(1,507,785)
(23,434,566)
0
1,490,627 ,549
(465,121,835)
(28,811,617)
(216,238,133)
(1 05,s87)
(1,430,776)
0
(6.039.295)
89,209,599
(6,487,7O4)
(668,81 9)
(7,2O4,919)
0
166,042
0
0
1,579,837,148
(471,609,539)
(29,480,436)
(223,443,052)
(1 0s,s87)
(1,2O4,734)
0
(6.039.295)n41.217.491\ (135.178,196)
(12,376,027,s82)
13.059.761 ,182
(1 1,658,280,339)
12,286,880,876
(717,747,243)(14,1 ss,399)
772.880.307 75.014,200
(731,942,642)
847,894,506
7.517Yo
9.513%
1,612,771,OO0
1 10,368,863
(8s1,665,31 1)
8.691%
11.753Yo
1 01 ,883,882
6,531,660
(43,977,605)
6.17 4o/o
6.953%
93,070,086
7,165,610
(66,37s,71 9)
REVISED PROTOCOL
Year-EndFERC BUS
445
Page 10.3
IDAHO
70ei
74
75
76
78
79
80
81
82
83
84
85
86
87
88
89
90
92
93
94
95
96
97
98
99
100
101
102
103
104
105
I{i
110
11'l
112
I lJ
114
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
ei
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
440 Residential Sales0s
442 Commercial & lndustrial SalesOSPSEPT SG
1,773,896,1 55 1,694,671 ,475 79,224,680
2.833.027.382 2.621 .221.038 21 1,806,344 (1 9,206,588)1 92,599,756
B1
Public Street & Highway LightingOS
(7,329,669) 71,895,010
st
UNADJUSTED RESULTS
19,563,679
444
so
20,047,674 483,995 (2o,7_37t 463,258
B1 483,995
Other Sales to Public AuthorityOS
lnterdepartmenlal
Sales for Ressle-Non NPC
P
Sales for Resale-NPC
P
P
P
Total Sales tor Resale
Provision for Rate Refund
P
P
17,101 ,922 17,101,922
448
DPW
GP
Total Sales to Ultimate Customers
S
SO
81 17 ,101,922 17,101,922
4,644,073.132 4.352.558.1 t4 29't.515.019 (26.556.9941 264.958.025
1173535i 117353.63 - - _
11.735,353 11.735.353
447
447NPC
B1
B1
B1
B1
SG
SE
D9
SG
449
313,785,4-74 294,316,7-19 19,468,755 1 1,140,549 30,609,305
313,785,474 294,316,719 19,468,755 11,140,549 30,609,305
B1
4,969.593.9s9 4.658.610.185 310,983,774 (15.416.445)295.567.329
9,906,509 9.347,278 559.231
Total Sales from Electriclty450 Forfeited Discounts & lnterest
CUST
CUST
453
Misc Electric Revenue
CUST
GP
GP
Water Sales
P
Rent of Electric Property
DPW
T
T
GP
c
SO
559,231
81 9,906,509 9,347,278 559,231 - s59,231
6,164,772
525
8,770,906
5,382,234
451
S
SG
so
SG
s
5U
SG
SO
8,617,568
5,048,294
13E,877
409
1 53,339
333,940
- 153,339- 333.940
,sorjr, ".orr,io- ,,u,iru --
,ru.iru81 17.795.277 17.092.963 702.31a - 702.3i4
454
REVISED PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS
Page't0.4
IDAHO
ACCT DESCRIP FUNC FACTOR Re' TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
t{oet
150
151
152
lCa
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
.181
q:
'186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
Other Electric Revenue
DMSC
CUST
OTHSE
OTHSO
OTHSGR
Total Other Electric Revenues
Total Electric Operating Revenues
Summary of Revenues by Factor
S
CN
SE
so
SG
DGP
Total Electric Operating Revenues
Miscellaneous Revenues
41 160 Gain on Sale of Utility Plant - CR
DPW
T
G
T
P
41170 Loss on Sale of Utility Plant
DPW
T
s
CN
SE
so
SG
1,931 ,043
11,552,664
867,537
1 35,1 35,653
1,931 ,586
10,814,862
81 6,317
126,751 ,189
(s42)
737.802
51,220
8.384.464
1 50,650
(1 1 8,082)
(ss2,261)
1 50,1 08
737,802
(66,862)
7,392,202
B1
B1
B1
172 97',1
5.153.094.804 4.831,537.156 321.557.548 (16.376.1381 30s.181.509
4,682,720,594
1 1.552.664
4,516,608
454,304,938
4,390,354,670
1 0,814.862
4,249,943
426j17,682
292,365,924
737.802
266,666
28.187,256
(26,406,344)
(1 18,082)
10.148.288
265,959,580
737,802
1 48,583
38,335,544
s
SG
so
SG
SG
og 3ar sg,i+s g,egz - r,9gzBl 63,38't 59,448 3,932 - 3,932
21,056 21,056
4118 Gain trom Emission Allowances
PS
41181 Gain from Disposition of NOX CreditsPSE
SE
4194
421
lmpact Housing lnterest lncomePSG
(Gain) / Loss on Sale of Utility PlantDPW S
TSGTSGPTD CNPTD SOPSG
B1
B1
ea,iczt
5,798
23,542
es,oasl
5,572
22,152
t iunl
?26I eon
- t1,usrl
(226)(1,3s0) 0
Total Miscellaneous Revenues
Miscellaneous Expenses4311 lnterest on Customer Deposits
CUST
Total Miscellaneous Expenses
Net Misc Revenue and Expense
11,997 11,252 744 (18,435) {17,As1\81 3s,651 34,e50 701 (20,0s1) (19,3s0)
72,571 69,627 2,944 (545.947) (543.003)
Bl
(543,003)69,627B,I 72,571 2,944 {545,947}
REVISEO PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
Page 10.5
Q\ 92.356
215e:
219
220
221
222
223
224
225
226
227
228
229
230
lJl
232
233
234
235
zJo
tJt
238
239
240
24'l
242
243
244
245
246
247
248
249
250
ci
256
257
258
259
260
261
262
263
264
265
zoo
267
268
269
270
271
272
273
274
275
276
277
274
279
280
281
282
243
284
285
284
Gi
291
292
293
294
501
P
P
Fuel Related-Non NPC
P
P
P
P
P
501NPC FuelRelated-NPC
P
P
P
P
P
so2
Total Fuel Related
Steam Expenses
P
P
503
503NPC
505
506
507
P
P
Total Steam Power Generation
5g
SSGCH
SE
SE
SE
SSECT
SSECH
S
SE
SE
SSECT
SSECH
51.083 1.074.950
82 18,091 ,723 16,975,488 1.116,235 51.081 1.167.316
14,056,024 1 3. t 58.346 897,677 (6,668) 891.009
,,urr,ioo ,,o,oiru ,rr,ir, - ,,r,iu,82 17,678,667 16,16q,s33 1,110,135 (6,668) 1,103,467
16,502,067 15,478,2001.589.656 1.497 .288
1,023,867
92.367
(42,115)
745,041,464
(26,66s)
697,459,966
49.519 580
(15,450) 1 s,4so47,581,498 3,455,861 u',,oar,au,
112 339.861 3,424.972
82 1.1
51
SG
SSGCH
SG
SSGCH
5g
SE
SSGCH
5b
SSGCH
5g
SSGCH
SG
SSGCH
5U
SSGCH
35,908,528 33,680,591 2,227,937 - 2,227,937
Steam From Other Sources-Non-NPCPSE
82
Steam From Other Sources-NPCPSE
82
Electric Expenses
8,008,051 7,542,742 455,310 - 465,310
B2 43,916,579 41,223,332 2,693,247 - 2,693,247
3,015,550 2,828,451 I 87,099 1 87,099
933.545 879,301 54 54
9,096 3,707,7
P
P
Misc. Steam Expense
P
P
P
Rents
P
P
Maint Supervision & EngineeringPSG
Maintenance of Structures
P
P
Maintenance of Boiler Plant
P
P
Maintenance of Electric Plant
P
P
82 1
52,863,293 49,583,401 3,279,8-92 - 3,279,892
1745) (74s)
496,045 30.777
4,695.811 4,404,461 291,351 604,379 895,729
SSGCH 2,635,668 2,482,522 153,146 (203,790) (50,643)
a2 7,331,480 6,886,983 444,497 400,589 845,086
1 ,803,471
30.82
2j55,002 2,029,785 125,217 - 125,217
82 55,018,295 51,613,186 3,405,109 (745) 3,404,364
465,268 30,777
- 1,803,471
510
511
512
513
29,067,236 27,263,765928,885 874,912 53,973 - 53,97382 29,996j20 28,138,677 1,857 ,444 - 1 ,A57 ,444
97.617 ,562 91.561.275 6.056.686 212,144 6,268,8315,588,244 5,263,538 324,706 333,515 658,222B2 103,206,206 96,824,814 6,381,393 545,660 6,927,052
30,397,840
693,907
28,511,812 1,886,028653,s87 40,320
1,886,028
40.320
B?31 ,091,746 29.165.399 1,526,347 1,926,347
514 Maintenance of lvlisc. Steam Plant
S(,
SSGCH
10,688,131 10,024,988 663,1 43 - 663..143
4,089,307 3,851,697 237,610 - 237,61082 14,777,438 13,876,685 900,753 - 900,753
82 1,'.t27.469.876 1.055.436.027 7'1.033.849 4.738.2U 75,770.130
REVISED PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS
Page 10.6
IDAHO
ACCT DESCRIP FUNG FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
^295
299 518 Nuclear Fuel Expense3OOPSE.
?nl
302 g2
303304 519 Coolants and Water3O5PSG.306 92
307308 520 Steam Expenses3O9PSG.310 ae
311
312
313314 523 Electric Expenses315PsG-316 92
t4a
318 524 Misc. Nuclear Expenses319PSG.320 92
321322 528 Mainlenance Super& Engineering323PSG-324 62
325326 529 Maintenance of Structures327PSG.328 gz
329330 530 Maintenance of Reactor Plant
335PSG-336 92
337338 532 Maintenanc€ of Misc Nuclear339PSG-340 ez
341342 Total Nuclear Power Generation 82 - - - ' '
343344 535 Operation Super& Engineering345 P DGP346 p sG 7,064,852 6,626,515 438,337 (13,625) 424,712
347 p SG 487,097 456,875 30,222 17,8s6 48,078
348349 82 7,551,949 7,083,390 468,559 4,230 472,789
350351 536 Water For Power352 P DGP353 p SG 179,963 168,797 11,166 - 11,166354 P SG 17,638 16,544 1,094 - '1,094
?q5
356 82 1 97,601 185,341 12,260 - 12,260
357
REVISED PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS
Page'10.7
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
ssaei
362
363
364
365
366
Jb/
368
369
370
371
372
5t 5
374
375
376
377
378
379
380
381
382
384
385
JOO
387
388
389
390
391
392
ao?
394c;
398aoo
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
.,ruo,ir.
",ur',,i"0
,ar,ru,u,oru ,ar,oao
P SG 255,087 239,260 15,827 - 15,827
az
538 Electric Expenses
P
P
P
P
P
DGP
SG
539
P
P
P
Misc. Hydro Expenses
P
P
P
DGP
SG
Sb
DGP
SG
SG
82
82
B2
313182
1 1,857,678
5,271,908
11 ,121 ,971
4.944.813
735,707
327,O94
(1,877)
(2,464)
733,830
324,630
540
541
542
543
Rents (Hydro Generation)
P
P
P
Maint Supervision & EngineeringP DGP
PSGPSG
Maintenance of Structures
DGP
JU
SG
1 ,067,;18
7,606
t ,oot,zal
7,134
oo,igr
472
,u,rao
472
1,075,124 1.008,418 66.706 66.706
506 474
506 474
DGP
SG
SG
SG
SG
az
uao,rru
325,146
,,rrr,i,
419.094
779,373
304,973
,,ruu,iu,
393.091
u', ,uu,
20,174
, ', u,io,
26,003
- u',iuu- 20.174
1 16,208
26,003
Maintenance of Dams & WaterwaysP DGP
P
P
544 Maintenance of Electric Planl
P
P
P
545 Maintenance of Misc. Hydro Plant
P DGPocn
PSG
Total Hydraulic Power Generatlon
2.292.070
2,265,920
642,O51
,,rru,i"',
602,215
',oo,rm
39,836
,oo,irn
39.836
2.907.970 2.727.546 180.424 180,424
,,raa,nu,
951.947
a, rrr,ou',
892,883
206,917
59,063
2,285
766
209,202
59,829
az
82 40,607,575 38,088,086 2,519,489 8,015 2,527,503
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC
UNADJUSTED RESULTS
OTHER
Page 10.8
IDAHO
ADJ TOTAL
426
Ci
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
C:
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
Ci501
s02
503
504
546
547NPC Fuel-NPC
Operation Super & EnglneeringPSGP SSGCT
Fuel-Non-NPC
82
82
547
ADJUSTMENT
448.713 420.872 27,840 27.840
448,713 420,872 27.840 27,840
312,460,1 82 292,505,1 53 19,955.028 420,749 20,375,7788,830,233 8,256,776 s73,458 (1 93,881) 379,576
82 321,290,415 300,761,929 20,528,486 226,868 20,755,354
13,881 ,340 1 3,020,075 861,265 (1 7,s00)843.765525,061 492,215 32,846 (16,301) 16,545
82 14,406,40'1 13,512,290 894,111 (33,801) E60,310
P
P
P
P
SE
SSECT
etr
SSECT
Sb
SSGCT
S
SG
5b
548 Generation Expense
P
P
Miscellaneous Other
P
P
P
50,1 51
4,566,634
50,1 51
,u ir, .or,ruu
550 Renls
552
551
P
P
P
Maint Supervision & EngineeringPSG
Maintenance of Structures
P
P
s
SG
JU
SG
SSGCT
SG
SG
SSGCT
SG
5t
SSGCT
5b
SE
SSGC
DGP
4,283,298 283,336
5,965,387 5,595,266 370,121 685,409 1,055,530
B2 10,582,172 9,928,715 653,457 712,038 1,365,495
403.383 403.383
t r,rrrl ,,auo
2,863,124 - 177,642
165,998 155,614 ',10,384 - 10,384
92 3,029,122 2,841,096 188,026 - 188,026
274,009 543,247
436,066 409,011 27,056
3,810,104 3,573,707 236,397 - 236,39782 4,649,553 4,386,100 263,453 (23,392) 240,061
2,685,482 177,642
82
553 Maint of Generation & Electric Plant
P
P
P
Maintenance of Misc. Other
P
P
P
Total Other Power Generation
555 Purchased Power-Non NPCDMSC S
555NPC PurchasedPower-NPC
P
P
Seasonal Co P
Total Purchased Power
System Control & Load DispatchPSG
1,012,398 949,065 63,332 221 63,553
B2 17,613,519 16,520,174 1,093,345 274,230 1,367,575
4,339,417
12,261,705
289,684
2.717.242
644,965,715
21,201,560
4,070,179
1 1,500,930
604,948,950
1 9,847,539
269,238
760,775
40,016,765
1,354,021
(2,803,612)
81,552
414.249
37,213,153
1 ,435,573
414,249
. 760,775
9,862
1 68,591
554
271 .711 17,973 (8,1 1 1)
2.548,651 168,591
82
82
114,628 107,457 7,171 - 7,171
3,121,555 2,927,820 193,735 (8,1 1 1) 185,624
3?5,141,450 351,2
15A4n5 14A4n5 - - -1qRanq tqRtoq - - -
666.1 67.276 624,796,489 41.370.786 (2.307.811\39.062,975
ez
556
82
1,439,706 1,350.380 89.326 89,326
REVISED PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTSAccT DEscRlP FUNG FACTOR Ref TOTAL OTHER IDAHO
Page 10.9
IDAHOADJUSTMENT ADJ TOTAL
505e:
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
3Zb
527
528
529
530
531
532
355
534
535
536
537
538
<20
540
Qi
545
546
547
548
549
550
551
5s2
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
Ci
557 Other Expenses
P
P
P
P
P
P
Embedded Cost Differentials
Company Owned Hyr P
Company Owned Hy( P
Mid-C Contract P
Mid-C Contract P
Existing QF Contractr P
Existing QF Contract: P
Hydro Endowment Fixed Dollar Proposal
Klamath Surcharge Sit P
ECD Hydro P
Total Other Power Supply
Total Production Expense
S
5L,
SGCT
SE
SSGCT
TROJP
(1 83,792)
65,440,332
1,122,425
8.944
(31,574,309)
31,574,309
(21,694,036)
21,694,036
'!7,286,305
(1 7,286,305)
(150,81 9)
6'1,380,100
1,052,507
8.373
(31,574,309)
29,615,287
(20,69s,8s3)
20,348,034
1 6,558,876
(16,21 3,780)
(32,973)
4,060,232
69,918
571
1,959,021
(998,1 83)
1,346,002
727,430
(1,072,52s)
975,961
1,577,635
942,988
s,637,867
69,918
571
1,959,021
(998,1 83)
1,345,002
727,430
(1,072,525)
B2
DGP
SG
MC
Jg
S
SG
Summary of Production Expense by Factor
c
bb
SE
SNPPH
TROJP
SbL I
DGP
DEU
DEP
SNPPS
SNPPO
DGU
MC
SSGCT
SSECT
SSGC
SSGCH
SSECH
Total Production Expense by Factor560 Operation Supervision & EngineeringTSG
Load Dispatching
T
Station Expense
T
Overhead Line Expense
T
Underground Line Expense
T
5g
563
DI,
S
s
,961
734,153,295 686.633,690 47,519,605 245,785 47,765,390
2.277,372,195 2.132.456.799 144,915,395 6,137,912 1 51 ,053,308
82
82
17,672,336
1,121,?67 ,248
1 ,097,080,612
1J22,;25
(31,574,309)
(21,6e4,;36)
1 ,818,085
8.830,233
26.6?2.265
6,231,709
1 6,993,330
1,051,698,452
1,027,016,406
1.052.507
(31,574,309)
(20,695,853)
1,704,352
8,256,776
25.075,372
5,845,064
679,006
69,568,796
70,064,206
69.918
(998,1 83)
I 13,733
573,458
1,546,893
386,645
991,411
586,686
3,885,942
1,670,417
70,1 55,482
73,950,148
es,9r a
(998,1 83)
97,653
379,576
414,249
1,676,017
400,228
<r s,oso)
(1 e3,881 )
414,249
129.724
82
82
SG
561
6,231
d aaa ada 8,982,992 594,216 594,21 6
3,029,593 187.971
B2
353,289 331.369 21,920 21,920
B2
2,841 ,623 187 ,971
564
SG
82
REVISED PROTOCOL
Year-End
FERCACCT DESCRIP
UNADJUSTED RESULTS
Page 10,10
IDAHOBUS
FUNC FACTOR
580ei
584
585
586
587
588
589
590
591
592
593
594qoE
596
597
598
599
600
601
602
bu5
604
605
606
607
608
609
610
611
612
613
614
615
6't6
QI
620
621
622
623
624
625
oto
627
628
529
630
631
632
OJJ
634
635
b5b
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
852
e.,
T
T
SG
SE
565NPC Transmission of Electricity by Others-NPCTSG
Total Transmission ot Electricity by Othert 82
566 Misc. Transmission Expense
T
Rents - Transmission
T
Maint Supervision & Engineering
T
Maintenance of Structures
T
572
Maintenance of Station Equipment
TSG
Maintenance of Overhead LinesTSG
Maintenance of Underground LinesTSG
Maint of Misc, Transmission PlantTSG
Total Transmission Expense
Summary of Transmission Expense by Factor
SE
SG
SNPT
Total Transmission Expense by Factor
580 Operation Supervision & EngineeringDPW S
DPW SNPD
SE
128,747,207 1 20,759.1 13 7,988,094 729,725 8,717,8198,435,097 7,896,396 538,701 (68,393) 470,308137,182,304 128,655,509 8,526,795 661,332 9,188,127
137j82,304 1 28,655,509 8,526,795 661,332 9, 1 88,1 27
4,162,643 3,904,372 258,270 (88,000)170,270
92
2,755,216 2,584,269 170,947 170,947
2,755,216 2,584,269 170,947 170,947
1,508,38 1 99,778 99,778
1.608.159 1.508.381 99.778 99.778
4,332,1 33 4,063,347 268,786 268,786
az
1 0,141,753 9,512,510 629.243 629,243
10,141,753 9.512,510 629.243 629,243
18,707,537 1,160,705
567
569
570
571
82
17,546,832 344 1,161,049
ez
72.498 68,000 4,498
72,498 68,000 4,498 4,496
516,090 484.O70 32,021 32,021
51 6,090 484,070 32,021 32,021
198.670.132 '186,328,338 12,341,795 587,259 1 2,929,054
8,435,097 7,896,396 538,701
1 1,803,094
(68,393)470,308
1 90.235,035 178,431,942 655,652 12,458,745
198,670,132 186.328.338 12.341,795 587,259 12.e29.054
1 ,1 83,041 1 ,1 39,579
4,498
82
82
82
573
581 Load Dispatching
DPW
DPW
Station Expense
DPW
DPW
43,462 2,137 45,59811,866,954 11,307,179 559,774 13,499 573,27482 13.049.994 12.446.758 603.236 15.636 618.872
', r,orr,rr, ', ', ,uru,ru, uru,ra, - ,ru,ru,82 12,422,223 11,836,256 585,967 - 585,967
4,215,751 3,830,053
J
SNPD
s
SNPD
582
82
476
3.876
385,699 385,699
REVISED PROTOCOL
Year-EndFERC BUS
585
586
587
DPW
DPW
Underground Line ExpenseDPW SDPW SNPD
Street Lighting & Signal SystemsDPW S
DPW
Meter Expenses
DPW
DPW
SNPD
Customer lnstallation ExpensesDPW S
UNADJUSTEO RESULTS
Page '10.11
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
654 583 Overhead Line Expenses
C;
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
587
688
689*l
694
69s
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
5
SNPD
SNPD
s
SNPD
S
SNPD
6,053,617 5,727 ,010 326,607 326,607
1 432 1
496
496
82
82
584
496
496
S
SNPD
6,681,198 6,309,250
373.304
37 1 .949 371,949
391.785 18.481 18,481
82
82
390,430
1 1,097,401 10.522,383 575,01 8 575,01 I
DPW
Misc. Distribution Expenses
DPW
DPW
Rents
DPW
DPW
11,097,401 1 0,522,383 575,018 575,01 8
588
589
31 1,914 352,228 (40,314)- (40,314)4,440,085 4,230,642 209,443 - 209,443
82 4,751,998 4,582,870 169,128 - 169,128
3,605,608 3,546,968 58,640 58,640
ton
592
594
595
596
2,718,016
3,468,927
6,186,942
2,577,502
3,305,29s
5,882,797 304,146
591
S
SNPD
1,659,034 1,576,668
49.288
82,365
2.44051.728
82
82
9.999,660 9,072,327
1,897,675 1,808,160 89,515 - 89,515B2 11,897,335 10,880,487 1,016,848 - 1,016,848
88,474,O71 83,512,877 4,961 ,1 94 34,502 4,995,696
1.476.095
3,591,531 3,431,775 1 59,756 1 59,756
B2
927,333 . 927,333
593
84.919.343
21 ,324,570 20,646,693 677,877 - 677,87739,134 37,288 1,846 - 1,846
82 21,363,704 20,683,980 679,723 - 679,723
(1,6e4)
1.406.466 69,629 5.
(1,694)'1,025,952 977,557 48,395 - 48,39592 1,024,257 975,862 48,395 - 48,395
SNPD
93,281 88,881 4,400 - 4,40082 3,698,889 3,635,849 63,040 - 63,040
Maint Supervision & EngineeringDPW SDPW SNPD
82
Maintenance of Structures
DPW
DPW
Maintenance of Station EquipmentDPW SDPW SNPD
Maintenance of Overhead LinesDPW SDPW SNPD
Maintenance of Underground LinesDPW SDPW SNPD
Maintenance of Line TransformersOPW SDPW SNPD
Maint of Street Lighting & Signal Sys.DPW S
DPW
REVISED PROTOCOL
Year-EndFERC BUSACCT OESCRIP FUNC FACTOR Ref
Page 10.12
IDAHOUNADJUSTED RESULTS
OTHER ADJUSTMENT ADJ TOTAL
723ei
727
728
729
730
731
732
733
734
735
736
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
7s5
756
757
758
ei
763
764
765
766
767
768
769
770
772
773
774
775
776
777
778
779
780
781
742
783
784
785
786
787
EO7 Maintenance of Meters
DPW
DPW
598 Maint of Misc. Distribution Plant
DPW
OPW
Total Distributlon Expense
S
SNPD
S
SNPD
4,833,386
1,833,340
4,478,152
1,746,860
355,234
86,480
355,234
86,480
6,666,726 6.225.012 441,714 441,714
1,676,031 1 ,626,610 49,421 49.421
1 ,727,599 1,648,107 81,492 - 81,49282 3,403,630 3,272,716 130,913 - 130,913
208,439,397 197,429,E94 1 1,009,503 55,330 11,064,834
Summary of Distribution Expense by Factor
s
SNPD
Total Distribution Expense by Factor
901 Supervision
CUST
CUST
902 Meter Reading Expense
CUST
CUST
903 customer Receipts & collectionsCUST SCUST CN
Uncollectible Accounts
CUST SPSGCUST CN
Misc. Customer Accounts Expense
CUST SCUST CN
904
Total Customer Accounts Expense
Summary of Customer Accts Exp by Factor
s
CN
5g
Total Customer Accounts Expense by Factor
907 Supervision CUST SCUST CN
908 Customer AssistanceCUST SCUST CN
167 ,423,631
41 ,015,766
1 58,348,876
39,081,018
9,074,755
1,934,749
36.638
18,692
9,1 1 1,393
2,230 485 485
17.51 8.323 1 5,949,064 1.569,259 1,569,2592,143,748 2,060,222 83,526 - 83,526
82 .19,662,071 18,009,286 1,652,785 - 1,652,785
8,154,922 7,752,259 402.663 1 6.578 419.241
73 42.5 1.723.446 1 3,517 ,|
52,388,395 50,262,126 109 2.1
I 2,907,1 36 1 1,789,329 1 ,1 17,808 (423,6s3)694.155
,r,r',, ,r,uo, ura - ,ra82 12,924,355 11,80s,876 1,118,478 (423,653) 694,826
1,626 I ,OZO
o.i, u 4.5151 15.888 111.372
117 .514 15182
82 87.534.326 82.538.894 4.997,432 (393,558)4,603.874
318,230 12,902 - 12,902
ez
38,584,238
48,950,088
11 1,368,614
1,303,141
35,494,023
47,042,871
1 06,895,1 93
'1,252,368
3,090,215
1,907,217
4,473,421
50,774
(407,075\
13,517
(3,766,01 0)
1.097
2,683,140
1,920,734
707.411
51,871
82 112.671 .7 56 108,147,561 4,524,195 (3,764,913)759,282
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC
UNADJUSTED RESULTS
FACTOR Ref TOTAL OTHER IDAHO
Page 10.13
IDAHOADJUSTMENT ADJTOTAL
788ei
792
70e
794
70R
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
81 1
812
813
814
815
816
817
8'18
819
820
821
822
823
ei
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
909 lnformational & lnstructional Adv
CUST
CUST
Misc. Customer Service
CUST
CUST
S
CN
1 ,631 ,613 1,583,505 48,108 48,1 081,853,139 1,780,937 72,203 (t,640) 70,56382 3,4E4,752 3,364,442 120,310 (1,640) 118,671
117,029 4,560 4.560
1 16,604,669 1'.|1,942,702 4,6G1,967 (3,766,553)
910
82
82 895,414Total Customer Service Expense
Summary of Customer SeNice Exp by Factor
s
CN
Total Customer Service Expense by Factor
911 Supervision
CUST
CUST
Demonstration & Selling ExpenseCUST S
CUST
Advertising Expense
CUST
CUST
Misc. Sales Expense
CUST
CUST
Total Sales Expense
Total Sales Expense by Factor
S
CN
Total'Sales Expense by Factor
Total Customer Service Exp lncluding Sales
920 Administrative & General Salaries
s?2
PTD
CUST
PTD
Otfice Supplies & expenses
PTD
CUST
PTD
A&G Expenses Transferred
PTD
CUST
PTD
113,000,227
3,604,44?
108,478,698
3,464,004
4,521,529
140,438
(3,766,010)
(s43)
755,51 I
1 39,895
912
913
916
CN
B2
1 16.604.659 111,942,702 4,661.967 (3,766.s53)895,414
(334,204)(334,204\1.741 1.741
77,089.087 72.537.660 4.551.427 61.558 4,612,985
4.551.427 63,299 4.614,726
82
o
CN
s
CN
so
82
82
5
CN
SO
S
CN
SO
82
OZ
921
1 98,891
184,263
171 ,898
177,084
26,993
7,179
- 26,993- 7,1797,980,589 7,509,406 471,183 (1,158) 470,02582 8,363,743 7,858,387 505,356 (1,158) 504,198
REVISED PROTOCOL
Year-EndFERC BUS
PTSPT SG
PTD SO
925 Injuries & DamagesPTD SPTD SO
926 Employee Pensions & BenefitsLABOR S
CUST CNLABOR SO
UNADJUSTED RESULTS
Page 10.14
IOAHO
AccT DEScRIP FUNc FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
856
CI
860
861
862
863
854
865
866
867
868
869
870
471
872
873
474
875
876
PTD 1.005.003
CUST CNpTD so 15,477,851 14,564,021 913,830 (177,791) 736,039
B2
924 Property lnsurance
7,835,293 7,721,749 113,il4
1.004.905 99 178 277
- 113.544
s,gas,4zt s,oso,2oo gsg,zzt (t,ogl) gst,esz
82 13,818,764 13,351,949 466,815 (1,634) 465,181
(271 ,7s5)(271,7s5)s6,423,361 34,272,885 2,150,476 (254,617) 1,895,859
82 36,151,606 34,001,129 2,150,476 (254,617) 1,895,859
877
878879 927 Franchise Requirements880 DMSC S
881 DMSC SO
882
883884 928 Regulatory Commission Expense885 DMSC S886 CUST CN887 DMSC SO
888 FERC SG
889
890891 929 Duplicate Charges
ai ilE3x 3o
896 930 Misc General Expenses897 PTD S898 CUST CN
899 P SG9OO LABOR SO
onl
902903 931 Rents904 PTD S905 PTD so
906
907908 935 Maintenance ofGeneral Plant909Gs910 CUST CN91'1 G SO
912
913914 Total Administrative & General Expense
915916 Summary of A&G Expense by Factor917 s918 SO919 SG920 cN921 Total A&G Expense by Factor
922923 Total O&M Expense
92
B2
4,233,877 3,971,187 262,690 - 262,890
82 22,768,237 21,557,782 1,210,455 2,697 1,213,141
16,239,266
2.295.094
15,427,006
2.1 59,589
812,260
1 35,505
13 850
2,687 814,946
- 135,505
191 ,'148 204,998
z,szs,izs o.agg,oos +gz,iro rgr,ios ssg,eta
82 7 .527 ,621 7.0A1,261 446,360 322,556 768,916
15,671
202,046 188,196
1 35,860
58,1 26
120,'18953,939 2,187
(1) 1s,670- 2.187
2'1,010,099 19,769,639 1,240,460 1,657 1,242,117
82 21,202,085 19,943,767 1,258,318 1,656 1,259j]3
175,836,600 165,995,954 9,840,646 (42,408)9,798,23882
25,953,274
145,409,059
4,233,877
24,969,800
1 36,823,943
3,971,187
983,475
8,585,1 15
262,690
195.752
(238,1 60)
1,179,227
8,346,955
262.690
942,874
B2
REVISED PROTOCOL
Year-EndFERC BUS
4O3NP
P
P
P
P
Nuclear Depreciation
P
403HP HydroDepreciation
P
P
P
P
4030P OtherProductionDepreciation
P
P
P
P
4O3TP Transmission Depreciation
T
T
T
403 Distribution Depreciation
360 Land s bnd Risht! DPW
361 Struclurcs DPW362 Station Equipment DPW
363 srorase aanery eq, DPW
364 Poles&Tower DPW
365 oH condudorc DPW366 ucconduir DPW
367 UGConduaor DPW
368 LineTrans DPW
369 Ssryi€s DPW
370 Mebrs DPW
371 rhst cust P(em DPW
372 LeasdPropody DPW
373 sreet Lishrins DPW
403GP GeneralDepreciation
G-SITUS
PT
PT
P
CUST
G.SG
PTD
G.SG
G.SG
403GV0 GeneralVehicles
G.SG
4O3MP Mining Depreciation
Y
Page 10.'15
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
UNADJUSTED RESULTS
1 8,949,354
21,691,'128
88,896,287
924ei
s28
929
930
931
952
oaa
934
935
936
937
938
oto
940
s41
942
943
944
945
946
947
948
949
950
951
952
953
954
s55
955
957
958
959
960
Ci
964
965
vbo
967
968
969
970
o71
972
973
974
975
976
977
978
979
980
981
982
983
984
oe<
986
987
988
989
990oo,
992
993
SG
SG
DU
SSGCH
SG
SG
JU
SG
5U
SG
SSGCT
SG
SG
SG
SG
S
e
s
S
5
D
S
a
S
S
J
S
Q
e
S
SG
5g
SE
CN
JU
so
SSGCT
SSGCH
SG
SE
20,202,435
23,125,974
94,776,687
1,434,846
5,880.400 7,492,885
382,687
1,434,846
13,373,285
850,2897
146.1 137.1 16.670
2,942,847
968,677
16,464,177
2,760,259
908,575
15.442,661
1 82,588
60,101
1,02 1.516 ?Ee or7
1 82,588
60,1 01
1,380.444
23,303
30,287,504
2,519,491
1 ,541
2,003,488
1 68,1 28
960,041
24,899
1,541
2,S63,529
193.027
8't.087.502 I 1 1 18,633
215
10,872,212
1 2,380,905
428,899
1,545,348
20,145,509
38,065,674
20,559,746
8,499,834
18,796,764
29,985,430
13,0'19,982
6,155,942
485,649
1 0,1 97,648
11 ,612,735
409,112
1,5t1,932
19,477,038
35.555,488
19,560,414
8,315,251
1 8,283,868
28,394,730
12,401,469
5,718,730
477.944
674,564
768,171
19,787
33,416
668,471
2,510,1 86
999,332
1 84,583
51 2,896
1,590,700
618,51 3
437,212
7.706
!"
(2,151,642)
19,787
33,328
668,471
358,544
999,332
1 84,5E3
51 2,896
1,590,700
618,513
437,212
7,706
- 874,564- 768,17171,584,355 67,142,918 4,441,437 (141,102) 4,300,33483 94,837,473 88,953,301 5,884,171 (141,102) 5,743,069
15'1.731
14,691,674
63,8 1 4
112,731
25,616
1,471,484
7,804,766
14,591,752
7,432
1 33.1 00
13,814,223
59,855
105,737
23,980
1,414,151
7,320,521
13,730,238
6,967
877,452
3,959
6,994
1,636
57,333
484,245
861,514
465
7.734
18,5_22
18
(1,e27)
9,005
19,445
0
529
895,974
3,959
6,994
1,654
55,406
493,250
880,S58
465
8.2631 25,366
B3
OJ
5,210,079 4,886,820 323,258 248,947 572,20583 25,585,779 23,998,315 1,587,464 607,874 2,195,339
?4,844
32,290,992
2,687,620
B3
994
C;
998
999
1 000
100,1
1002
1 003
1 004
1 005
1 006
1007
1 008
1 009
1 010
101 1
tvtz
101 3
1014
101 5
1016
1017
1018
101 9
1020
1021
1022
1023
1024
1025
1 026
1027
1028
1029
eit
1 034
1 035
'1036
1037
1 038
1 039
1 040
1041
1042
1 043
1044
'1045
1 046
1047
1 048
1 049
1 050
1 051
1052
1 053
1 054
1 055
1 056
1057
1 058
1 059
1 060
1 061
1 062
1 063
1 064
'1065
d-
REVISED PROTOCOL Page 10.16
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
SG
SG
4031 ARO Depreciation
P
Total Depreciation Expense
Summary S
DGP
DGU
5g
SO
CN
SE
SSGCH
SSGCT
Total Depreciation Expense By Factor
581.390.974 547.764,117 33.626.857 6.308.721 39.935.578
P
P
5J
B3
B3
174,513,0-70
379,91 3,397
14,591,752
1,471,484
25,616
8,180,603
166,022,273
auu,aor,ro,
13,730,238
1 ,414,151
23,980
7.705,267
8,490,7-97
23.571.645
861,514
57,333
1,636
475,336
(2,1 33,208)
8,016,279
19,445
(1,927)
18
383.215
6,357,589
31.587.928
880,958
55,406
1,654
858,551
193.492,|
404GP Amort of LT Plant - Leasehold lmprovements
I.SITUS SI.SG SGPTD SOPSGCUST CNPSG g4
404SP Amort of LT Plant - Cap Lease Steam
806,165 739,287 66,878
743,70A 699.791
69,302 2,810
43.909
72,112
1.621,977 1,508,380 113,597 - 113,597
66,878
43,909
,.i,0
B4
SG
SG
S
SE
SG
SO
404tP
P
P
Amort of LT Plant - lntangible Plant
t-srTUs
P
t-sG
PTD
CUST
I.SG
I.SG
P
r-sG
I.SG
P
4,701,542
50,367
'10,634,919
16,434,797
3,802,204
7,274,822
307,769
68,271
247.602
CN
SG
SG
SG
SSGCT
SSGCH
SG
4,680,377
47,150
9,975,077
15,464,468
3,654,061
6,823,457
288,673
64,035
233.215
21 ,1 66
3,217
659,841
970,329
148,143
451,365
19,095
4,236
14,387
0
9,863
249.999
2'1,166
3,217
659,842
980,1 92
148,143
701,363
19,095
4,236
14,387
404MP Amori of LT Plant - Mining PlantPSE
4040P Amort of LT Plant - Other PlantPSG
Amortization of Other Electric PlantPSGPSGPSG
4O4HP
Total Amortization of Limited T6rm Plant
Amortization of Other Electric PlantGPS
B4
B4
16,485 15,462 1 ,023 - 1,02394 43,538,777 41,245,975 2,292,802 259,862 2,552,664
273.512 256.91 8 1 6,995 16,995
B4 273.912 256,918 16,995 16,995
el
405
B4
REVISED PROTOCOL
Year-EndFERC BUS
407
P
P
Amort of Prop Losses, Unrec Plant, etc
DPW S
UNADJUSTED RESULTS
Page 10.17
IDAHO
107 1
1072
1073
1074
1075
1 076
1077
1078
1 079
1 080
1 081
1082
't083
1 084
1 085
1 086
I 087
1 088
1 089
1 090
1 091
1 092
'1093
1 094
1 095
I 096
'1097
I 098
I 099
't 100.1101
1102
e,i
I 107
1 108
1 109
1 110
1111
1112
1113
1114
1115
1116
1117
1118
1119
1120
1 121
1 122
I 123
1 124
1 125
1126
SG
so
SO
SG.P
SE
Jb
TROJP
J'J,JZZ (23,380)
5 211 112 4.887 790 323 322 (23.380)299.943
2,365,947 2,365,947
GP
P
P
P
P
Total Amortization Expense
Summary of Amortization Expense by Factor
s
SE
TROJP
DGP
DGU
SO
SSGCT
SSGCH
5b-F
CN
5Lt
Total Amortization Expense by Factor
408 Taxes Other Than lncome
OMSC
GP
GP
P
P
DMSC
GP
GP
Total Taxes Other Than lncome
B4
B4
2,365,947 2,365,947
53,011,726 50,265,0{0 2,746,716 236,483 2,983,,199
7,873,655
50,367
,0,,io,
3,874,316
23,787.289
7 ,785,611
16,164,259
,rr,),t
3,723,363
22.311.412
88,044
1 ,014,238
,0,i",
1 50,953
1,475,877
88,044
3.217
,oi*
1 50.953
1.
S
GPS
SO
SE
SG
OPRV.ID
EXCTAx
SG
31,572,045
124,731,619
10,749,974
779,970
1,813,575
31,572,045
1 17,367,301
10,115,283
730,1 58
1,701,052
,,aao,r, n
634,691
49,812
112,523
ooo,i_ro
12.157
,,uor,uru
634,691
49,812
124,6-79
41140 Deferred lnvestmentTax Credit- Fed
PTD DGU
41141 Defened lnvestment Tax Credit - ldahoPTD DGU
Total Deferred ITC
es
(1 ,81 2,064)(1,598,507)(213,558)(377 ,971)(s91,s2e)
az
(1,812,064) (1.s98,507) (213,558)(377,5711 (59t,s29)
B7
B7
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTSTOTAL OTHER IDAHO
Page 10.18
IDAHOADJUSTMENT ADJ TOTALt:
1131
1132
1 133
1 134
1 135
1 136
1137
I 138
1 139
1 140
1141
1142
1 143
1144
1145
1146
1147
1148
1 149
1 150
1 151
1',152
1 153
1 154
1 155
'1 '156
1 157
1 158
'1 159
1 160
1 161
1 162q'i
1 167
I 168
1 169
1170
117',|
1 172
1 173
1174
1 175
1176
1177
'1178
1179
1 180
1 181
1182
1 183
1184
1'185
1 186
GP
CUST
PT
LABOR
GP
P
PT
P
GP
19,498,494
51,577
(4,1 84,893)
32,793,357
6,191.570
38,867,325
17,201,039
41 3,939,500
19,481 ,825
48,957
(3,937,81 2)
30,862,148
5,796,150
36,455,810
1 6,1 85,467
390,825,01 2
16,669
3,020
(247,O81',)
1,931,209
395,420
2,411,515
1,015,572
23,114,4_88
829,356) )o1
oor,ia,
203,401
5,991,101
846,025
2,293
3,020
200,738
1,931,209
598,821
8,402,616
1,015,572
23,114,488
427 lnterest on Long-Term Debl
GP
GP
429
Amortization of Debt Disc & ExpGP SNP
Amortization of Premium on Debt
GP SNP
Other lnterest Expense
NUTIL
GP
GP
432 AFUDC - Borrowed
AD
OTH
so
SNP
SNP
Total Elec. lnterest Deductions for Tax
Non-Utility Portion of lnterest
427 NUTIL NUTIL
428 NUTIL NUTIL
429 NUTIL NUTIL
431 NUTIL NUTIL
Total Non-utility lnterest
Total lnterest Deductions for Tax
419 lnterest & DividendsGPSGP SNP
Total Operating Deductions for Tax
41010 Deterred lncome Tax - Federal-DR
- 995,785S
SNP
995,785355,945,454 334,983,736 20,961,71 E - 20,961,71886 355,945,4s4 334,983,736 20,961,718 995.78s 21,957,504
5,310,308 4,997,583 312,725 - 312,72586 5,310,308 4,997,583 312,725 - 312,725
1 3,394,875 12,606,047 788,82A 788.828
1 3,394,875 12,606,047 788.828
345,380,91 8 325,041,348 20,339,570 995,785 21,33s,355
B6 345,380,91 8 325,04'1,348 20,339,570 995,785 21,335,355
428
431
788,828B6
s
CN
SSGCH
SO
SNP
SE
5g
SGCT
GPSTMDEPR TMDEPR
CUST
CUST
P
DPW
BADDEBT
SCHMDEXP
IBT
SNPD tr',u.ruul tror,uaul (ro,arn) ,,ur, (u.iuol87 524.139.404 495.508.920 28,630,484 7,475,848 36,106,332
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page 10.19
IDAHOADJUSTMENT ADJ TOTAL
11A7
*;
1 191
1192
1 193
1194
1 195
1 196
1197
1 198
laoo
1 200
1201
1202
1 203
1204
1 205
1 206
1207
1 208
1209
1210
121 1
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
eii
1227
1228
1229
1230
1231
1232
1 233
1234
1235
I zJo
1237
1 238
I 239
1240
1241
1242
1243
1244
41110 Deferred lncome Tax - Federal-CR
P
CUST
GP
Total Deferred lncome Taxes
SCHMAF Additions - Flow Through
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAP Additions - Permanent
P
P
LABOR
SCHMAP-SO
SCHMAP
BOOKDEPR
SCHMAT Additions - Temporary
BOOKDEPR SCHMDEXP
TROJD
BADDEBT
bF5
GP
P
P
GP
PT
DPW
LABOR
PT
CUST
P
S
SE
SSGCH
SNP
5t
CIAC
SO
SNPD
TAXDEPR
SGCT
b
SNP
SO
SE
TROJP
SG
S
SE
SNP
SO
SG
SCHMDEXP
(1,941 ,603)
(e,s45,009)
(s38,368)
(20,221,043)
(1 23,046)
(18,522,494)
3,514,141
(s74,059)
(425,972\
(255,836,2s7)
(1 86,861)
708,014
642,537
(1,128,121)
(8,935,424)
(s07,086)
(1 9,030,221 )
(115,412)
(17,648,772)
3,306,662
(s46,980)
(3ee,437)
(241,039,039)
(1 75,206)
646,742
604,601
(813,482)
(60s,s8s)
(31,282)
(1,1 90,822)
(7,634)
(873,722)
207,479
(27,O-79)
(26,535)
(14,797,218)
(11,655)
61,272
37,936
(88,1 87)
(27,379)
:
11,654
(779,943)
(609,s85)
(31,282)
(1,1 90,822)
(9s,822)
(873,722')
1 80,1 00
(27,0-79)
(26,s3s)
(14,797,218)
(0)
61,272
37,936
87 (303,050,020) (284,957,6e3) (18,082,327) (70,373) (18,1s2,700)
B7 221,089,384 2'.t0,541,227 10,548,157 7,405,475 17,953,632
B6
1,561
(723,9-97)
978,697
31.81 1
1,561
(677,7s9)
920,91 3
,r.r'r,
(46,238)
57.783
(46,238)
57,783
1.840
B6
SCHMAT-SITUS SP SSGCH
DPW CIAC
SCHMAT.SNP SNPP TROJDP SGCT
SCHMAT.SE SE
oQa
CUST CN
SCHMAT-SO SO
SCHMAT.SNP SNPDDPW BADDEBT
(2,736,682)
48,806,340
53,281,974
492,373
1,122,425
25,1 50,880
324,224
(e,2s9,685)
1,512,633
(1,86s,600)
(2,861,279)
46,504,1 03
50,144,1 85
461,664
1,052,507
23,544,638
304,1 08
(8,712,983)
1,441,281
(1 ,704,1s0)
124,597
2,302,237
3,1 37,789
30,709
69,918
1,606,242
20,1 16
(546,702\
71,352
(2,259,961)
383,215
(30,709)
tr,arol
8,1 1 3,498
(6,042)
65,447
(4,e4s)
(2, I 3s,364)
383,215
2,302,237
3,137,789
69,918
1.597,871
8,133,614
(6,042)
(481,2s5)
66,403
(161,450)(161 ,450)
TOTAL SCHEDULE - M ADDITIONS
SoHMAT-GPS GPS (1,6s3,070) (1,se3,109) (9e,s61) (9e,961)
BOOKDEPR SCHMDEXP 674,122,571 635,132,246 38,990,325 - 38,990,32586 789,258,383 743,713,211 45,545,172 6,252,129 51 ,797,301
eo
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC
Page'10.20
IDAHOUNADJUSTED RESULTS
OTHER ADJUSTMENT ADJ TOTAL
1245
}Z
1249
1250
1251
1252
1253
1254
1 255
I 256
1257
1258
1 259
1 260
1261
I ZOZ
1 263
1264
'1265
1 266
1267
1268
1 269
1270
tzt I
1272
1273
1274
1275
1276
1277
1278
1279
1280
e1i
1 285
1286
1287
1288
1289
1 290
1291
1292
1293
1294
1295
1 296
1 298
1 299
1 300
1 301
1302
1 303
1 304
1 305
1 306
1 307
1 308
1 309
13'10
131 1
1312
IJIJ
1314
1 315
1 316
eri
SCHMDF Deductions -Through
SCHMDF
SCHMDF
SCHMDF
SCHMDP Deductions - Permanent
SCHMDP
P
PTD
BOOKDEPR
P
SCHMDP-SO
SCHMDT Deductions - Temporary
GP
DPW
SCHMDT-SNP
SCHMDT
SCHMDT
CUST
P
SCHMDT.SG
SCHMDT.GPS
SCHMDT.SO
TAXDEPR
DPW
TOTAL SCHEDULE. M DEDUCTIONS
TOTAL SCHEDULE. M ADJUSTMENTS
40911 State lncome Taxes
S
SE
SNP
SCHMDEXP
SG
SO
c
BADDEBT
SNP
CN
SSGCH
DGP
SE
SU
GPS
so
TAXDEPR
SNPD
475,313
353,861
(24,404)
51,378,067
86,409,730
', ru,ra',
16,314,647
102,414,498
45,324,335
(1 1,027,089)
1.090.720.929
444,958
333,022
(22.992\
51,334,143
81 ,321,039
, rn,oou
15,272,725
96,060,212
42,648,327
(1 0,376,037)
1,029,814,791
30,355
20,839
11,411)
43,924
5,088,691
1,041 ,922
6,354,286
2,676,008
(6s1,052)
60,906,1 38
13,744
urr,uuu
24,076,736
30,355
20,839
(1,411)
57,668
5.088,691
1,569,508
30,431,022
2,676,008
522,245
60,906,1 38
B6
B6
B6
1,173,297
(s76,968) (s49,7s2) (27,216) - (27,216)1,381,095,110 1,305,654,450 75,440,660 25,791,363 101,232,023
(592,224,0451 (562,299,799)(29,924,2461 (19,5116,873)(49,471,1191
18,348,596 16,425,436 1 ,923,160 (2,086,244)(1 63,084)
5,153,094,804 4,831,537,r56 321,557,648 (16,376,138)305,1 81 ,509
PTC
IBT
IBT
P
IBT
SE
SG
IBT
Total State Tax Expense
Calculation of Taxable lncome:
Operating Revenues
Operating Deductions:
O & M Expenses
Depreciation Expense
Amortization Expense
Taxes Other Than lncome
lnterest & Dividends (AFUDC-Equity)
Misc Revenue & Expense
Total Operating Deductions
Other Deductions:
lnterest Deductions
lnterest on PCRBS
Schedule M Adiustments
lncome Before State Taxes
State lncome Taxes
Total Taxable lncome
Tax Rate
Federal lncome Tax - Calculated
Adjustments to Calculated Tax:40910 PMr P40910 Prc P40910 P40910 rRs s!u. LABOR
Federal Income Tax Expense
Total Operating Expenses
3,064,457,319
581,390,974
53,011,726
1 69,647,1 83
(57,244,026\
345,380,91 I
(592.224.045\
2,876,690,58 1
s47 ,7 84 ,117
50,265,010
161 ,485,839
(53,872,91 1)
1 87,766,738
33,626,857
2,746,716
8,1 61,344
(3,371,'1 1s)
2,577,982
6,308,721
236,483
456,476
995,785
(1 9,546,873)
190,344,720
39,935,578
2,983,199
8,617,820
21,335,355
(49 ,471 .119\
- (3,371,1 15)72,571 69,627 2,944 (s45,947) (543,003)3,811,335,747 3,582,402,263 228,933,484 9,033,715 237,967,198
325.041.348 20.339.570
(562.299.799)(29,924,246)
404,1 54,095 361,793,746 42,360,346 (45,952,s1 1)(3,592,1 63)
18,348,596 16I?q,1$ 1 ,923,160 (2,086
385,805,499 345,368,310 40.437189 (43.866.267)(3,429.O79\
35.0olo
1 35,031 ,925
(1 02,236)
(69,697,276)
(1,561)
(e5,707)
(65,372,923)
(1,46e)
(6,529)
(4,324,353)
1"'
35.0% 35.0%
120.878.909 14.153.016
35.0% 35.0%
SE
SG
SO
(1 s,353,1 94)(1 ,200,1 78)
- (6,529)(174,845) (4,499,198)
- (e2)
-. , . 6s,230,852 55,408,810 9,822,041 (15,528,03B) (5,705,997)
4.171.436.540 3.917.052.140 254.384.400 (1.553.064) 252.831.336
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 10.21
IDAHO
ADJUSTMENT ADJ TOTAL
1321eii
1325
I JZO
1327
1 328
1329
1 330
1 331
1332
1 333
1 334
1 335
'1336
1337
'1338
1 339
1 340
1341
1342
1343
1344
1 345
1 346
't347
1 348
'1349
1 350
1 351
1352
1 353
1 354
1 355
1 356
e:'
1 361
1362
1 363
1 364
1 365
I 366
1367
1 368
1 369
1 370
1371
1372
1 373
1374I a1A
1376
1377
1378
a ?70
1 380
1 381
1 382
1 383
1 384
'1385
1 386
1387
1 388
1 389
1 390
'1391
1 392
d"
310 Land and Land Rights
P
P
P
P
P
Structures and lmprovements
P
P
P
P
Boiler Plant Equipment
P
P
P
P
Turbogenerator Units
P
P
P
?
Accessory Electric Equipment
P
P
P
P
Misc Power Plant Equipment
P
P
P
P
Steam Plant ARO
P
5U
5U
5(J
s
SSGCH
bb
SG
5(,
SSGCH
SG
SG
SG
SSGCH
SG
Jg
5U
55bUn
SG
5g
SG
SSGCH
2,634,927 2,481,824 153,103 - 153,103B8 93,604,532 87 ,807 ,239 5,797,2s4 - 5,797 ,294
2,328,228
34,798,446
53,842,932
229,031,941
314,267,319
404,014,847
614,395,425
556,745,283
2,61 1,375,010
331,428,445
2,183,774
32,639,383
50,502,258
214,821,701
294,768,667
378,947,828
576,275,387
522,202,136
2,449,352,784
312,170,715
144,4?A
2,1 59,062
3,340,674
14,210,240
19,498,65'l
25,067,018
38,1 20,038
34,543,147
16?,022.226
19,257,730
9,777 .641
144,454
2,1 59,062
3,340,674
14,210,240
19,498,651
25,067,018
38,1 20,038
34,543,147
171 ,799,867
19,257,730
311
312
314
315
4.113.944 162 3.860.001 022 253.343.1 40 9.777.641 263 720 781
67,629,83s 63,700,187 3,929,648 - 3,929.64888 988,805,834 927 ,722,011 61 ,083,823 - 61 ,083,823
132,425,506
673,182,257
86,413,159
1 36,852,264
1 89,854,328
67,327.572
108,397,829
124,209,192
631.414,802
81,051,673
128,361,294
178,074,855
63,415,487
8,216,313
41.767 .455
5,361,487
8,490,971
11,779,473
3,912,085
7,170,407
8,216,313
41 ,767,455
5,361,487
8,490,971
11 ,779,473
3.912.085
480.447.323 450,903.308 29,544,015 29,544,01 5
316
SG
5t
>u
SSGCH
s
3,122,296
5,058,775
1 8,857,783
2,928,573
4,744,904
17,687 ,75A
193,722
313,871
1,170,027
193.722- 313,871- 1,170,027
243,201
B8
B8
317
SP
4,094,398 3,856,492 237,906 - 237,906B8 31,133,252 29,217,726 1,915,526 - 1,915,526
3,919,758 3.676,558 243,201 243,201
3,919,7s8 3,676,s58 243.201
6,721,758,019 6,306,818,360 414,939,559 9,777,641 424,717,300
6.186.053.791 5,802,241,356 383,812.436 9.777.641 393,590,077535,704,228 504,577 ,004 31,127,224 - 31.127 ,224
Unclassified Steam Plant - Account 300PSG
Total Steam Production Plant 88
Summary of Steam Production Plant by Factor
S
DGP
DGU
ib
SSGCH
Total Steam Production Plant by Factor
320 Land and Land RightsPSGPSG
B8
Structures and lmprovements
P
P
JUSG B8
321
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 10.22
IDAHOADJUSTMENT ADJ TOTALIDAHO
1 394
e:;
1 398
1 399
1 400
1402
1403
1404
1 405
1406
1407
1 408
1 409
1410
1411
1412
1413
1414
1415
1416
1417
1418
1419
1420
1421
1422
1 423
1424
1425
1426
1427
1428
1429
'1430
eii
1434
1 435
1 436
1437
1438
1 439
1440
1441
1442
1443
1444
1445
1446
1447
1448
1449
1 450
1451
1452
1453
1454
1455
1 456
1457
1458
1459
1460
1461
1462
1463
1464
'1465
d-
322 Reactor Plant Equipment
P
P
Turbogenerator Units
Pr
Land and Land Rights
P
P
Misc. Power Plant Equipmenl
P
P
cl5
325
Unclassified Nuclear Plant - Acct 300PSG
Total Nuclear Production Plant 88
Summary of Nuclear Production Plant by Factor
DGP
DGU
SG
Total Nuclear Plant by Factor
330 Land and Land Rights
P
P
P
P
Struotures and lmprovements
332
PSG
PSGPSGPSG
Reservoirs, Dams & WaterwaysPSGPSGPSGPSG
Water Wheel, Turbines, & Generators
P
P
P
P
Accessory Electric Equipment
f
f
P
P
SG
SG
B8
B8
B8
B8
5g
SG
JU
5U
SG
SG
324
NP
B8
SG
5(,
SL,
SU
'10,331,050
5,267,122
1 5,045,014
20,1 40,051
5,1 87,3 1 I
157,252,215
't47,203,107
19,191,463
238,113,274
66.801.76'1
1 8,890,465
4,865,473
1 47,495,533
138,069,920
18,000,733
223,339,585
62,657.060
1,249,585
321,846
9,756,681
9,1 33,1 86
1,190,730
1 4,77s,689
4.144,702
9,690,062 640,9884.940.32s 326.798
14,111,54e 933,465
- 640.988- 326,798- 933,465
- 1,249,585- 321,846- 9,756,681
- 9,133,'t86- 1 ,1 90,7304.270.647 '19.044.336
(1 s0)4,144,571
673,529 631,740 41,789 - 41,7e9
88 31,316,716 29,373,677 1,943,039 - 1,943,039
aa4
9,659,471 9,060,151 s99,320 - 599,320
88 192,239,055 180,31 1,623 11,927,433 - 11,927,433
B8 471.309,605 442,067.297 29.242.308 4.270.517 33,512,825
5U
SG
JU
SG
Jg
SG
SG
SG
49.529.940 3.276.35630,408,718 28,522,015 1,886,703 - 1,886,703B8 120,803,019 113,307,821 7,495,198 - 7,495,198
29,299,922
8,288,084
52,806,296
4,058,488
3,431 ,190
61 ,200,178
27,482,014
7,773,852
3,218,303
57,403,026
1 ,E17,908
514.232
212,868
3,797,152
3,806,680 251,808
- 1,817,908- 514,232- 3,278,356
- 251,808- 212,888- 3,797 ,152
334
7,659,232 7,184,016 475,215 - 475,215BA 76,349,089 71,612,026 4;737,064 - 4,737,064
REVISED PROTOCOL
Year-End
FERCACCT DESCRIP
Page 10.23
BUS UNADJUSTED RESULTS IDAHO
FUNC FACTOR Ref TOTAL OTHER IDAHO A,DJUSTMENT AOJ TOTAL
1467
G;
147 1
1472
1473
1474
1475
1476
1477
1478
1479
1 480
1481
1442
1 483
1484
1 485
1 486
1487
'1488
'1489
1 490
149 1
1492
1 493
1494
1 495
1 496
1497
1 498
1 499
1 500
I 501
1502
d,i
1 507
1 508
1 509
1 510
151 1
1512
1513
1514
1515
1 516
1517
1518
{cto
1520
1521
1522
1523
1524
1525
1526
1527
1528
1 529
1 530
1 531
1532
4 EAt
1 534
1 535
1 536
335 Misc. Power Plant Equipment
P
P
P
P
Roads, Railroads & Bridges
P
P
P
P
Hydro Plant ARO
P
Unclassified Hydro Plant - Acct 300PS
SG
JU
5U
SG
JU
SG
JU
SG
SG
SG
SG
12,582 11,801 781 - 78188 2,359,453 2,213,061 146,392 - 146,392
1,142,565
157,1 18
1.047.1 88
4,323,289
81 8,286
13,723,800
1 ,018,1 36
1,071,674
147,370
942,215
4,055,052
767,515
12,872,310
954,966
70,8S0
9,748
64,973
268,238
50,770
851,490
63,1 70
70,890
9,748
64,973
268,238
50,770
851,490
63.170
337
HP
B8
B8
19,883,511 18,649,843 1,233,668 1,233,668
914,260.t148 857.535,347 66,725,102 4,270,517 60,995.619
914.260,448 857,535.347 56.725.102 4,270,517 60,995,61 I
914,260,448 857,535,347 56,725,102 4,270,517 60,995,6'19
P
P
P
Total Hydraulic Production Plant
Summary of Hydraulic Plant by Factor
S
5b
DGP
DGU
Total Hydraulic Plant by Factor
340 Land and Land Rights
P
P
P
P
Structures and lmprovements
P
P
P
P
343
P
P
Prime Movers
P
P
P
P
P
Generators
P
P
P
P
B8
B8
s41
5
J(J
SG
SSGCT
Jg
5b
SG
SSGCT
SG
SSGCT
D
DU
Jg
SG
SSGCT
e
SG
5b
SSGCT
74,986
23,624,966
5,395,985
a,424,526
2.692.815
74,986
22,1 59,1 59
5,061,192
7,90't,828
2.524.361
aa
1 09,1 59,084
51,957,347
1 02,386,331 6.772.753 6,772.753
1,465,806
334,793
522,698
168.453
1,465,806
334,793
522,698
'168,453
342 Fuel Holders, Producers & AcressoriesPSG
88
B8 11 ,117 ,341 1 0,426,1 90 691,151 - 691,15'1
'r,rro,rrr,o$
726,290,636
,,urr,aru,rr',
681,228,082
,,o,ror,orr.
45,062,553 40,993,803
110,702,022
86,056,356
54 91 51 483 351 3 536
993111B8236.8'15 1 93.914
344
54,466,374
242,037,623
51,087,019 3,379,355
227 .020 ,449 1 5 ,0'17 .17 5
- 3,379,355- 15,017,17516,423,605 15,396,201 1,027,404 - 1,027,40488 312,927,602 293,503,669 19,423,933 - 19,423,933
3,223,683 3,223,683
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTSTOTAL OTHER
Page 10.24
IDAHOIDAHO ADJUSTMENT ADJ TOTAL
1 537
G;
1541
1542
1 543
1544
1 545
1 546
1547
1 548
1 549
1 550
1 551
1552
I 553
1 554
1 555
I 556
1 557
1 558
1 559
1 560
1 561
1 562
1 563
1 564
1 s65
1 566
1567
1 568
1 569
1570
157 1
1572
1573eii
1577
1578
1579
'1 580
'1581
1582
1 583
1 584
1 585
1 586
1587
1 588
1 589
1 590
1 591
1 592
1 593
'1594
1 595
1 596
1 597
1 598
1 599
1 600
160 1
1602
1 603
1 604
1 605
1 606
1807
345
347
Accessory Electric Plant
P
P
P
P
SG
JU
DU
SSGCT
135,300,481
111,442,273
9,610,734
2,530,800
'126,905,791
1 04,527,860
9,014,438
2,373,7-77
8,394,691
6,914,413
596,296
157,0-23
- 8,394,691- 6,914,413
596,296
'157,023
2,s11,685 2,72g,54g 182,145 - 182,;4588 249,654,442 ?34,163,194 15,491,249 - 15,491,249
346 Misc. Power Plant Equipment
P
P
P
Other Production ARO
P
Unclassified Other Prod PlantAcct 1 02
PS
5U
5U
SG
SG
SG
SG
B8
B8
OP
SG
Total Other Production Plant
Summary of Other Production Plant by Factor
J
DGU
SG
SSGCT
Total of Other Production Plant by Factor
Experimental Plant103 Experimental Plant
P
Total Experimental Production Plant
Total Production Plant
350 Land and Land Rights
T
T
T
352 Structures and lmprovements
T
T
T
T
Station Equipment
T
T
T
Towers and Fixtures
T
T
T
Poles and Fixtures
T
T
T
353
3,345,759,954 3,138,136,063 207,623,901 40,993,803 248,617,704
74,986
3,264,464,983
74,986
3,061 ,921 ,924
5t
B8
B8 10,981,778,431 10,302,489,769 679,288,661 55,041,96r 734,330,623
21,060,783
48,427,409
7,293,655
17,594,262
19,754,071
45,422,741
6,841,1?2
16.877,812
1 ,306,71 2
3,004,669
452,533
1,'116.450
- 1,306,712- 3,004,669156,139,233 146,451,607 9,687,627 - 9,687,62788 22s,627 ,425 211,628,418 13,999,007 - 13,999,007
S
SG
SG
SG
452,533
1.1 16.450
Sg
SG
SG
5b
SG
SG
SG
I(J
SG
115,518,737
1 72,635,580
108,351 ,401
161,924,441
7,1 67,336
10,71 1,139
- 7,167,336- 10,711,139
1,5'1 1,390,441 1,417,616,532 93,773,909 - 93,773,90988 1.799,544,757 1,687,892,373 111.652.384 - 111,652,384
354
1 55,435,933
1 33,295,143
916,955,375
145,791,942
125,024,873
860,063,067
9,643,990
8,270,270
56,892.308
9,643,990
8,270,270
56.892.308
B8 1,205,686.451 1 ,1 30,879,883 74,806,558 74,806,568
65,1 18,885
1 15,31 5,552
51 6,42s,953
61,078,597
1 08,1 60,822
484.384.411
4,O40,288
7,154,730
32.041.542 7,250.668
4,040,288
7,154,730
39,292.210
B8 696,860,390 653,623.830 43,236,560 7,250,668 50,487.227
REVISED PROTOCOL Page 10.25
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1 608ti
1612
161 3
1614
1615
1516
1617
1618
1619
1 620
1621
1622
1 523
1624
1 625
1 626
toz I
1628
1 629
'1630
1 631
1 632
1 633
1634
1 635
'1636
1637
1 638
1639
1 640
1641
1642
1 643
1644
;J;
1 648
1 649
1 650
1 651
1 652
1 653
1 654
1 655
1 656
1657
1 658
1 659
1 660
1661
1662
1663
'1664
1 665
1 666
1 667
1 668
'1669
T
T
SG
SG
TSGTSGTSG
181 ,870,431
156,71 1 ,206
1,087,552
6.411.908
170,586,31 I
146,988,092
1,020,075
6.014,082
11,284,114
9,723,115
67,477
397,825
- 11 ,284,114- 9,723,',115T sG 707,459,214 663,565,052 43,894,161 - 43,894,161
ea
357 Underground Conduit
TSGTSGTSG
358 Underground ConductorsTSGTSGTSG
91,651 85,964 5,686
7,499,460 7 ,O34,157 465,302 465,302
359 Roads and Trails
6,371 5,976 395 - 395- 5,6863,242,082 3,040,928 201,154 - 201.154
B8
67.477
397,425
B8
1,863,032
440,513
1,747,440
413,182
1 15,591
27,3?2
- 115,591- 27,332
TP
TSO
351
JOZ
Unclassified Trans Plant - Acct 300TSG
Unclassified Trans Sub Plant - Acct 300TSG
Structures and lmprovements
DPW
Station Equipment
DPW
Storage Battery Equipment
DPW
Poles, Towers & Fixtures
DPW
Overhead Conductors
DPW
B8
B8
9,619,250 9,022,426 596,824 - 596,82498 11,922195 11,183,048
50,448,446 47,318,382 3,130,063 - 3,130,063B8 50,44A,446 47,318,382 3,130,063 - 3,130,063
5.231.106.254 4.906.543.342 324.562.912 7.250,668 331,813,579
62.028.583 1.494.314 4
1,494,314 314
97,299,882 95.136,369 2,163,513 - 2,163,513
B8 97,299,882 95,136,369 2,163,513 - 2,163,s13
901.028.391 871.836,01 1 29.1
871,836,01 1 29,1
Total Transmission Plant
Summary of Transmission Plant by Factor
DGP
DGU
SG
Total Transmission Plant by Factor
360 Land and Land Rights
DPW
B8
B8
JOJ
?AT
691,293,986 655,91 1,207 35,382,778 - 3s,382,778
88 691 ,293,986 655,91 1,207 35,382,778 - 35 ,382,778
1670 356 Underground Conduit
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC
367
369
370
FACTOR Ref
UNADJUSTED RESULTSTOTAL OTHER
328,787,157
Page 10.26
IDAHOIDAHO ADJUSTMENT ADJ TOTAL
|li)DPW
Underground Conductors
DPW
Line Transformers
DPW
Services
DPW
Meters
DPW
lnstallations on Customers' PremisesDPW S
Leased Property
DPW
Street Lights
DPW
Unclassified Dist Plant - Acct 300DPW S
Unclassified Dist Sub Plant - Acct 300DPW S
320.206.625 8.580.532 - 8,580.532
72
673
B8 328,787,157 320,206,625 8,580,532 8,580,532
773,463,584 747,839,367 2s,624,217 - 25,624,217
88 773,463,5A4 747,839,367 25,624,217 - 25,624,217
1674
1 675
1676
1677
1 678
1 679
1 680
1 681
1 682
1 683
1 684
1 685
1686
1887
1 688
1 689
1 690
1691
1 692
1 693
1 694
1 695
1 696
1 697
1 698
1 699
I 700
1701
1702
1703
1704
1705
{i'
1710
1711
368
I,
B8 1.'193,801.016 73,647,322 3,647.322
654,161,585 620,816,424 33,345,160 - 33,34s,16088 654,161,585 620,816,424 33,345,160 - 33,345,160
1 77,959,362 164.374.948 1 3,584,414 1 3,584,414
B8 1 77,959,362 164,374.948 1 3,584,414 13,584,414
60,769,235 60,129,009 640,226 - 640,226
B8
27.033.777
371
372
373
DP
B8
25.396.169 1,637,608 - 1,637,608
DSO
1712
17131714 Total Distribution Plant
17151716 Summary of Distribution Plant by Factor1717 S
17181719 Total Distribution Plant by Factor
B8
B8
B8
6.021.760.978
27,O33.777 25,396,169 1,637,608 1,637,608
5.721.261.012 300,499,967 300,499.967
6,021,760,978 5,721,261 ,012 300,499,967 300,499,967
REVISEO PROTOCOL Page 10.27
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IOAHO ADJUSTMENT ADJ TOTAL
1720
eii
1724
1725
1726
1727
1728
1729
1 730
1731
1732
1733
1734
1735
1 736
1737
1738
1 739
1740
1741
1742
1743
1744
1745
1746
1747
1748
1749
1750
1751
1752
1 753
1754
1 755
Ci;
1 760
17A1
1762
1 763
1764
1 765
1 766
1767
1 768
1 769
G.SITUS
CUST
Structures and lmprovements
G-SITUS
PT
PT
CUST
u-Jg
P
PTD
Office Furniture & Equipment
G-SITUS
PT
PT
CUST
G-SG
P
Transportation Equipmenl
G.SITUS
PTD
G-SG
CUST
PT
P
PT
G.SG
PT
Stores Equipment
G.SITUS
PT
PT
PTD
g-Du
PT
21
76
PT
G-SG
PTD
S
CN
SG
SG
SO
S
SG
SG
CN
St,
SE
SO
12,750,242
1,128,506
332
1,228
1,632,368
11,003,944
5,322,359
8,922
95,642,272
12,552,604
'1,084,536
312
1 ,531,088
10,575,203
4,992,1 34
8.352
I 97,639
43,969
2'l
1,'t51 76
1 97,639
43,969
10 t ,280
428,741
330,225
570
390
7,592,077 7 ,143,832 448,245 - 448,24588 21,472,385 20,782,435 689,950 - 689,950
118,769,842 108.108.410 10,661 ,432
20.954337,725 316,771
't0,661 ,432
20,954
1 01,280
428,741
330,225
57089,995,444 5,646,828 - 5,646,828232.717.431 215.527.402 17.'190,030 1 7,1 90,030
391
PTD
G.SG
G.SG
S
Jb
5(J
CN
SG
SE
so
SSGCH
SSGCT
S
SO
SG
CN
DU
SE
J(,
SSGCH
SSGCT
a
5U
SG
SO
5b
55UL I
10,336,s19
3,696
6,945.924
4,395,142
51,157
65,1 65,767
90.667
9,689,227
3,466
6,675,293
4,122,447
47,8s0
61 ,318,306e6 qoo
647,293
229
270.630
272,696
3,267
3,847,461
5,268
647,293
229
270,630
272,696
3,267
3,847,461
5,268
392
429,830 402,379
77,528,271
7,034,291
18,719,234
673.474
1 18,263
343,984
72,278,205
6,618,978
1 7,557,803
631.692
1 10,925
323,997
8,583,645
50,15'1
106,725
29S,888
4,894,717
50.595
1 3.985.721
5,250,066
415,3't 2
1,161,431
41,786
27,451
7,338
1 9.987
5,250,066
415,312
1,161,431
41,786
27,451
7,338
19,987
425,432
3,317
7,060
18,817
323,781
3.376
44,655 41,862 2,793 - 2,793
B8 104,892,007 97,965,842 6,926,165 - 6,926,165
9,009,077
53,469
1 13,785
31 8,705
5,218,497
53,971
425,432
3,317
7,060
18,817
323.781
B8 14.767.504 781,783
REVISED PROTOCOL
Year-End
FERC BUSACCT DESCRIP FUNG FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page 10.28
IDAHOADJUSTMENT ADJ TOTAL
1770
Ci
1774
1775
1776
1777
1778
1779
1 780
1781
1782
1 783
1784
1785
1 786
1787
1788
1 789
1790
1791
1792
1 793
1794
1 795
'1796
1797
1 798
1 799
1 800
1 801
1802
1 803
1804
1 805
e,i
1810
1811
1812
1813
18',t4
1815
1 816
1817
181 I
1 819
1 820
1821
1822
1A23
1824
1825
1 826
1827
1828
1 829
1 830
1 831
1 832
I 833
1 834
1 835
1 836
1837
SG
SGan
5tr
SG
SSGCH
SSGCT
S
SG
SG
SO
SE
SG
SJUUh
SSGCT
S
SG
SG
SO
SU
5i)L,U I
SSGCH
s
Sb
SG
SO
CN
Sb
SE
55bUh
SSGCT
S
D9
SG
CN
SO
SG
SSGCT
34,028,003
234,515
22,975,172
3,770,043
5,617
200,483
1,758,012
23,341,560
1,518
5,1 78,751
6,563,003
271,218
115,214,709
942,522
38,309,765
1.372.818
1,383,394
45.031
32,015,619
219,965
21,549,682
3,547,456
5,258
1 88,044
1,655,862
6,1 55,803
255.459
106,827,084
884,043
35,932,844
1 ,291,765
1,297,562
42.1 56
2,012,385
14,550
1,425,490
222,584
359
12,439
1 02,1 50
447,200
15,759
8,387,625
58,479
2,376,922
81,053
85,832
2,876
2,012,385
14,550
1,425,490
222,588
359
12,439
394
395
396
399
399L
Tools, Shop & Garage EquipmenlG.SITUS S
PT
G.SG
PTD
ts
PT
b-Ju
G.SG 89,913 84,289 5,625 - 5,625B8 63,061,760 59,266,175 3,795,585 - 3,795,585
Laboratory Equipment
G.SITUS
PT
PT
PTD
P
b.S(,
b-U()
G.SG
Power Operated Equipment
G-SITUS
PT
G-SG
PTD
PT
P
P
b-5u
Communication Equipment
G.SITUS
PT
PT
PTD
CUST
b-5b
P
G.SG
G.SG
Misc. Equipment
G-SITUS
PT
PT
CUST
PTD
P
G-SG
G.SG
Coal Mine
P
P
W|DCO Capital Lease
P
Remove Capital Leases
21 ,960,433 1 ,381,2271,424 94
o,rr,,oo',,ou,i.o
1,38't,227
94
305,760
407,200
15,759
8,387,625
58.479
2,376,922
81.053
85,832
2,876
14,022 13,144 877 - 87788 35,370,182 33,259.264 2,1 10,918 - 2,1 'r 0,918
357
17
1 55,409,587
925,956
1,448,267
69,932,341
3,280,535
I 26,503,567
296,755
830,399
16.338
9,520,764
61,251
95,801
4,387,954
1 33,000
8,368,084
20,245
51,227
610,01 7
280,872
9,520,764
61,251
95,801
4,997,972
1 33,000
8,648,955
20,245
51,227
1.090
B8 22,639,4
398
2,530,455
216,484
2,889,987
1,668
2,370,221
2,478,2_52
208.050
2,719,359
1,561
2,223,161
52,2_03
8.435
170,628
107
147,060
52,2_03
8,435
1 70,628
107
147,060
B8
302,211,757 282,911,238 1 9,300,520 11,404,674 30,705,195
B8
B8
SE
SE
SE
MP
999,837 941,741 58,096 - 58,09688 158,268,076 147 ,217 ,195 1 1,050,882 1 'l ,050,882
164,930,351
987,208
1,544,068
74,320,295
3,413,535
134,871,651
3 t 6,999
8A1,627
REVISED PROTOCOL
Year-EndFERC BUS
roon
PTD
G.SG
PT
PT
Total General Plant
Summary of General Plant by Factor
J
DGP
DGU
5b
SO
SE
CN
DEU
SSGCT
SSGCH
Less Capital Leases
Total General Plant by Factor
30'1 Organization
I-SITUS
PTD
I.SG
302 Franchise & Consent
I.SITUS
I.SG
I-SG
t-5u
P
P
UNADJUSTED RESULTS
8,641,076
Page 10.29
IOAHO
- ,,aaa,ro,
1 838
Ci.1842
1 843
1444
1 845
1 846
1847
1 848
1 849
1 850
1 851
1852
1 853
1 854
1 855
1 856
1857
1 858
1 859
1 860
186 t
I 862
1 863
1 864
1 865
1 866
1 867
1 868
1 869
1870
1871
1872
1873
ifdi;
1 878
'1879
I 880
1 881
1842
1 883
1 884
1 885
1 886
1 887
'1888
1 889
't 890
1 891
1892
1 893
1 894
1 895
1 896
1 897
1 898
1 899
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
@
G.SITUS
P
PTD
Remove Capital Leases
8,641,07626,382,673 24,745,765 1,636,908
(38.728,51 2)(36.872.871)(1 ,855.641 )(1.855.641)
1011346 General Gas Line Capital LeasesPSG
S
SGso 3,704,763 3,486,029 218,733 - 218,73389 38,728,512 36,872,871 1,855,641 - 1,855,641
B9
GP
Remove Capital Leases
Unclassified Gen Plant - Acct 300
G-SITUS SPTD SOCUST CNG.SG SG
PT SGPT SG
B8
Unclassified Gen Plant - Acct 300
G-STTUS S
5,225,;19 4,917,092 soa,izo aor,iru
5,225,619 4.917 .092 308.526 308,526
5g
SG
SG
B8
B8 1.414.267.5G9 1.324.048.518 90,219,052 12,295,553 102,514,615
577,080,2_07
273,355,769
272,2',t5,397
303,070,981
22,708,393
21 9,989
4,345,345
538,544,140
2s6,3es,;67
256.143,492
283,71 5,587
21,823,618
206.227
4,092,858
38,536,066
, u,ruo,ao,
16,071 ,905
1 9,355,394
884,775
13,762
252.487
280,872
610,017
11,404,6-74
38,536,066
17.241,174
16,68'l ,922
30,760,068
884,775
13.762
252.487(38,728,512) (36,872,871) (1,855,641) - (1,855,641)1.414,267,569 1,324,048,518 90,219,052 12,295,563 102,514,615
Q
SO
SG
B8
S
5(J
5(,
SU
5b
SG
B8
1,000,000
10,500,447
141.541,009
9,1 89,363
600.993
9,848,949
132,759,126
8,619,21 1
563.705
1,000,000
651,498
8,781,883
570,152
37.288
,,nro,in
1,000,000
651,498
10,772,355
570,152
37.288
162,831,812 151 ,790,991 1',t,o40,822 I ,990.472 1 3,031,294
REVISED PROTOCOL Page 10.30
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1 900
eil
1 904
1 905
1 906
1907
1 908
1 909
1910
191 1
1912
1913
1914
'1 915
1916
1917
'1918
191 I
1920
1921
1922
1 923
1924
1 925
1 926
tJzt
1 928
1 929
1 930
1 931
1 932
1 933
1 934
1 935
ei'
1 940
1941
1942
1 943
1944
1 945
1 946
I.SITUS
I.SG
PTD
P
CUST
P
P
S
SG
SO
SE
CN
SG
SSGCT
1 3,800,088
1 49,846,933
357,856,529
3,687,563
124,442,327
1 0,693,600
140,549,711
336,729,275
3,452,059
1 19,593.745
3,105,489
9.297.222
235,503
4,848,581
367,024
3,1 06,489
9,297,222
21,495,278
235,503
4,848,581
IP
303 Less Non-Utility Plantr-srTUS S
Unclassified lntangible Plant - Acct 300I-SITUS S
Total lntangible Plant
Summary of lntangible Plant by Factor
5
DGP
DGU
SG
SO
CN
SD(,U I
SSGCH
SE
Total lntangible Plant by Factor
Summary of Unclassified Plant (Accounl 106 & 1 02)
DP
DS0
GP
HP
NP
OP
TP
TSO
IP
MP
SP
Total Unclassified Plant by Factor
Total Electric Plant ln Service
ea
649,633,440 611,017,390 38,616,050 367,024 38,983,074
812,466,252 762,808,380 49,656,872 2,357,496 52,014,368
I-SG
P
PTD
SG
SG
SO
1 4,800,088
31 1,678,745
357,856,529
124,442,327
77,033,777
5,225,619
:
(3,249)
s0,448,446
10,693,600
292,340,702
336,728,275
1 1 9,593,745
25,396,169
4,917,092
:
(3,048)
47,318,382
4, 106,489
1 9,338,044
21j28,254
4,848,581
1,637,608
308.526
:
(202)
3,130,063
4,106,489
21,328,51 6
21,495,278
4,848,581
'1,637,608
308,526
:
(2021
3,1 30,063
76,945,688 1,521,173,151
3,919,758 3,676,558 243,201 - 243,201
B8 24,461,378,484 23,017,'t51,021 1,444,227,463
REVISED PROTOCOL
Year-EndFERC BUSAGCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 10.31
IDAHOADJUSTMENT ADJ TOTAL
1947t;
I 951
1952
1 953
I 954
{ oEE
1 956
1 957
1 958
1 959
1 960
1 961
1 962
1 963
1 964
1 965
1 966
1 967
1 968
1 969
1 S70
197 1
1972
1 973
1974
1 975
1 976
1977
1978
1 979
1 980
1 981
1 982
ei:
1987
1 988
1 989
1 990
1 991
1 992
1 993
1 994
r ooE
1 996
1 997
1 998
1 999
2000
2001
2002
2003
2004
2005
2006
2007
Summary of Electric Plant by Factor
s
SE
DGU
DGP
SG
SO
CN
DEU
SSGCH
SSGCT
Less Capital Leases
105 Plant Held For Future Use
DPW
P
T
P
P
(J
Total Plant Held For Future UEe
114 Electilc Plant Acquisition AdjustmentsPSPSGPSG
Total Electric Plant Acquisltion Adjustment
6,613,716,259
306,758,544
16,180,919,991
630,071,926
147,150,720
540.049.573
81,439,983
9,784,767
3,707,729
8,923,302
29,463,838
6,270,573,737
287,167,6-46
1 5,1 76,978,1 37
592,871,767
141,417,363
508,669,862
76,345,380
9,784,767
3,477,683
8,369,657
27,582,153
343,142,522
1 9,590,898
1 ,003,941,854
37,200,'159
5,733,357
31 ,379,711
5,094,604
,ao,oau
553,644
1,881 ,685
64,563,973
977,0-4'l
rr83 urol
(1 ,881,685)
1,068,505,827
34,'177,201
5,733,357
31,379,711
5,094,604
(ss3,644)
553,644
- 343,142,52211,404,674 30,995,572
(38.728.512) (36,872,871) (1,8ss,641) (1,8s5,641)
s
SG
SG
SG
SE
SG
Accum Provision for Asset Acquisition Adjustments
PS
Blo
815
815
815
2,306,974
Jb
SG
SE
5
SO
124
P
P
120 Nuclear Fuel
Total Nuclear Fuel
182W
Weatherization
DMSC
DMSC
Weatherization
DMSC
DMSC
DMSC
DMSC
186W Weatherization
DMSC
DMSC
DMSC
DMSC
DMSC
Total Weatherization
S
S(,
SGCT
SO
S
CN
CNP
J9
SO
(5,742,1-24)(8,049,099)2,306,974
eto
816
816 G.222,8871 (6.546.071)2,323,184 2,323,184
1,507 ,218
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 10.32
IDAHOADJUSTMENT ADJ TOTALIDAHO
151 Fuel Stock
Total Fuel Stock
152
2531 6
P
P
P
P
DEU
SE
SSECT
SSECH
SE
B13
227,899,767 213,345.124 14,554,643 (1,148,691)13,405,951
Fuel Stock - Undistributed
P
DG&T Working Capital DepositPSE
2008
Qr
2012
201 3
2014
2015
201 6
2017
201 8
2019
2020
2021
2422
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038tnao
2040
2041
2042
2043*i
2048
2049
2050
2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
zuoz
ZUO J
2064
zuoo
2067
2068
S
DU
SE
SO
SNPPS
SNPPH
SNPD
SNPT
Jg
5(,
SSGCT
SNPPO
SSGCH
so
90,577,565
5,242;264
6,914,497
50,456
1 02,849,659
4,781
(1,847 ,7-92)
:
8,752,685
85,248,501
4,917,009
6,472,908
47,477
96,503,079
4,484
(1,760,631)
u,ror,i,,
5,329,064
325,255
441,589
2,979
6,346,580
297
(87,1 62)
5,329,064
325,2s5
441,589
2,979
6,346,580
297
(87,162)
25317 DG&T Working Capital DepositPSE
25319 Provo Worklng Capital Deposit
PSE
Total Fuel Stock
154 Materials and Supplies
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
Total Materials and Supplies
(2,708,727) (2,535,736) (172,9e1) (9,482) (182,473)
813
813 234.566.950 219,654,758 14,912,192 (.557.241\1 3,354,951
163 Stores Expense U ndistributed
MSS
543.137 543.137
813
813
(273,000)(256,154) (16,846)(1 6,846)
etg
813 2',t2.271.115 199.386.222
25318 Provo Working Capital DepositMSS SNPPS
Total Materials & Supplies
165 Prepayments
DMSC
Uts
PT
P
PTD
Total Prepayments
12.884.893 - '.t2.884.893
e
grJ
SG
SE
SO
10,412,202
1 1 ,639,218
3,566,25't
2,865,001
1 0,1 1 8,1 63
10,952,023
2,682,030
294,039
687,1 95
't82,971
3,344,984 221,267
- 294,039- 687,195- 221,267- 182.97118,031,101 16,966,524 1,A64,577 - 1,a64,577
Bls
REVISED PROTOCOL
Year-EndFERC BUS
P
P
DDS02
186M Misc Deferred Debits
LABOR
P
P
DEFSG
LABOR
P
F
GP
Total Misc. Deferred Debits
Working CapitalCWC Cash Working Capital
cwc
cwc
CWC
OWC otherwork. cap.
131 cssh GP135 Woding Funds GP
141 Notes Rr@ivabft GP143 orh6rA,/R GP
232 NP PTD
232 NP PTD
232 NP P
232 N? T
2533 or.;M3c. or. crd. P
2533 orhu Msc. Dr. crd. P230 &sd Rdr obtis P
230 ArsRdir obris. P
254105 ARoResLrsbfiily P
254105 ARoRegLiebit[y P
2533 chorts Roctam.ton P
Total Working Capital
Miscellaneous Rate Base18221 Unrec Plant & Reg Study Costs
P
18222 Nuclear Plant - Trojan
P
P
P
Page 10.33
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2069
Jri 33:3" i3", "'o),'"'oor,'.!r"" "u",'rlro.jJ;'"'" ,r.:r.. (1ee'oo')
I.:r,r'2073 DEFSG SG-P - 160,891 160,891
UNADJUSTED RESULTS
16,243,097
57,544,969
44,248
'1 1 ,001,465
50,347,225
.
24,413,064
(63,788)
(6,236,816)
(2,204,015)
(72,3-83)
(s,473,901)
(5,886,s43)
(948.789)
2074
2075
2076
2077
2074
2079
2080
2081
2082
2083
2084
2085
2086
2047
2088
2089
2090
2091
2092
2093
2094
2095
2096
2097
2098
2099
2100
2101
2102
2103
2104
C'i
2109
2110
2111
21'12
2113
2114
21 15
2116
2117
2118
2119
2120
2121
2122
ztt)
2124
2125
2126
2127
2128
SE
SSGCTso 13,948,315 13,124,790 823,524 15,814,817 16,638,341ett
S
SS
SG
SG
SO
SE
SNPPS
EXCTAx
S
SO
SE
SNP
SG
so
SO
s
so
SE
SG
S
SE
SE
S
SG
SE
SSECH
811
16,243,0-97
61,35'l ,51 1
47,025
1 t,751 ,997
53,063,981
:
25,944,879
(63,788)
(6,628,1 49)
(2,3s4,376)
(77,171)
(s,847,337)
(6,288,1 30)
(1 ,01 3,516)
.,uou,i.,
2,776
750,532
2,7't6,756
(3e1,333)
(1 50,360)
(4,788)
(373,436)
(401,587)
(64.727\
1,215,607 u,orr,io,
2,776
750,532
,,ra,l,r', u
(391,333)
(1 50,360)
(4,788)
(386,722')
(401,s87)
(192,5s0) 2,s24,206
814 53,063,981 50,347,225 2,716,756 (192,550) 2,524,206
1 .531 .815
(1 3,286)
'-
o^,)rrt
c
TROJP
TROJD
814 3,672,411 3,526,828 145,583 (13,286) 132,297
814 56,736,392 53,874,053 2,862,340 (205,836) 2,656,504
815
815
REVISED PROTOCOL Page 10.34
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
'1869 Misc Defened Debits-Trojan*i
21 33
2134
2135
2136
2137
2138,t ao
2140
2141
2142
2143
2144
2145
2146
2147
2148
2149
21 50
2151
2152
2153
2154
2155
2156
2157
2158
21 59
2'160
2161
2162
2163
2164
e!:
2169
2170
2171
2172
2173
2174
2175
2176
2177
2178
2179
P
P
Total Miscellaneous Rate Base
Total Rate Base Additions
235 Customer Service Deposits
CUST
CUST
Total Customer Service Deposits
2281 Prop lns PTD SO2282 lnj & Dam PTD SO?283 Pen & Ben PTD SO2283 Pen & Ben PTD S254 Reg Liab PTD SE254 lns Prov PTD SO
22841 Accum Misc Oper Provisions - Other
PS
S
SNPPN
SG
S
TROJD
TROJD
S
815
Bl5
Bt5
815
974,410,281 928.0,l0.194 46.400.086 12.263.911 58.663.997
S
CN
815
815
(s9,307,721)
(2,910,412\
285,034
(1,863,1 34)
(3,583,508)
(1,893,896)
(22,971,446)
(55,806,1 26)
(2,738,578)
285,034
(1,746,930)
(3,360,004)
(1,888,379)
(21,546,187')
(3,501,s95)
(1 71 ,834)
(1 1 6,204)
(223,s03)
(1,425,2_59)402,532
(3,sol,;es)
(171,834)
(1,022,726\
254105
230
254105
254
ARO
ARO
ARO
P
P
P
P
P 191
252 Customer Advances for ConstructionDPW SDPW SETSGDPW SOCUST CN
Total Customer Advances for Construction
25398 SO2 EmissionsPSE
25399 Other Defened Credits
P
LABOR
P
P
(s,s17) (236,490) (242,008)
819
819
S
SO
5(J
SE
(4,552,1 33)
(23,ss9,473)
(2,648,54e)
(4,487,811)
(22,168,495)
(2,484,2211
(64,322)
(1,390,978)
(1 64,329)
(64,3221
(1,3s0,978)
(1 64,32e)
819
REVISED PROTOCOL
Year-EndFERC BUS
190 Accumulated Deferred lncome Taxes
PSCUST CNP IBTLABOR SOP DGPCUST BADDEBTP TROJD
P
P
PTDDPW SNPDP SSGCT
Total Accum Deferred lncome Taxes
281 Accumulated Deferred lncome Taxes
PSPT SG
282 Accumulated Deferred lncome Taxes
GPSACCMDIT DITBALCUST CNPTD SNPDPW SNPD
LABOR SODPW CIAC
PSEPSG
Accumulated Deferred lncome Taxe8283
Page 10.35
IOAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
UNADJUSTED RESULTS
35,254,835
86,038,173
3,204,;63
1,938,'132
41 ,378,1 39
(1 1 ,469,1 17)
(212,804,194)
1 3,399,273
(3,470,420,060)
(995,547)
(4,959,299)
(1 00,067,624)
(2,489,928)
(17,s06,251 )
(12,4e6,732)
(7,681,321)
(2,889,408)
2180
cii
2184
2185
2186
2187
21 88
21A9
21 90
2191
2192
2'193
2194
21 95
21 96
2197
21 98
21 99
?200
2201
2202
2203
2204
2tua
2206
2207
2208
2209
?210
2211
2212
2213
2214
2215
efi
2220
2221
2222
2223
2224
2225
2226
2227
2228
2229
2230
ZZJ I
2232
2233
2234
2235
2236
2237
2238
2239
2240
SG
SE
SNP
35,724,4-57
91,436,699
3,507,832
2,067.055
44,115,261
(1 2,251 ,553)
(226,880,978)
13,399,273
13,677,147 ,2592],
(1 ,058,01 4)
(s,2s7,;28)
469,6_22
5,398,526
gog,5og
128,922
?,737j22
(782,436)
(14,076,7U)
(206,727,;:2)
toz,iool
(338,32e)
(1 s7,0s0)
(1 64,706)
(1,194,296)
(784,1 16)
(481 ,571)
(1 80,806)
(1 I 9,6ss)
(1,378,284)
:
(128,922)
(2,369,681)
(220,271,224)
206,727,232
(2,293)
3,044
13,369
(41,300)
3,744
(3,177)
75,536
(3,079)
(1 28,662)
349,963
4,O20,242
goa,Sos
(0)
367,442
(782,436)
arg
SNPT
14,076,784 0
erg
7
1220,271,224\
0
(2,293)
3,044
't 3,369
(1 03,766)
3,704
(341,506)
(81,554)
(167,78s)
(1,194,296)
(e12,778)
(481,971)
(1 80,806)
(9s.082)
Total Accum Deferred lncome Tax
255 Accumulated lnvestment Tax Credit
GP
P
P
LABOR
GP
PTD
P
P
P
?
S
Jg
SE
SO
GPS
SNP
TROJD
SSGCT
SGCT
SSGCH
s
tTc84
lTc85
ITC86
tTc88
lTc89
tTc90
SG
819
Qto
(1,431,31s) (9s,082)
819 (147,620,646) (144,562,578) (3,0s8,068) (s6,20s) (3,114,27s)
819
(100,224,714)
(2,654,634)
(1 8,700,547)
(1 3,280,848)
(8,163,292)
(3,070,2-14t
(1,526,397)
(67,087)
(329,332)
(4e3.263)
(1 03,734)
(2s1,140)
(200.802)
(4,051,418.086)
PTD
PTD
PTD
PTD
PTD
PTD
PTD
PTO
Total Accumlated ITC
Total Rate Base Deductions
(67,087)(67,087)
(32e,332)
(493,263)
(1 03,734)
(2s1,140)
(172,727)
(3,827.604,295)(223,813,7s1) (7.038,877)(230.852.667)
REVISEO PROTOCOL
Year-EndFERC 8USACCT DESCRIP FUNC FACTOR Ref
UNADJUSTEO RESULTS
OTHER
Page 10.36
IDAHOADJUSTMENT AOJ TOTAL
CZ
2244
2245
2246
2247
2248
2249
2250
2251
2252
ll)J
2254
2255
2256
2257
2258
2259
2260
2261
2262
2263
2264
2265
2266
2267
2268
2269
2270
2271
2272
2273
2274
2275
2276
eii
2280
228't
2?82
2283
2284
2285
2286
2287
2288
2289
2290
2291
2292
2293
2294
2295
2296
1 OSSP Steam Prod Plant Accumulated DeprPS
P
P
P
P
SG
SG
SG
SG
(ror,o, o,or, )
(784,802,976t
(886,61 3,759)
1UuU,Or r,ioo1
(736,1 1 0,037)
(831,603,991)
(or,aro,rrr)
(48,692,939)
(ss,00s,768)
- (43,990,381)- (48,692,939)(7,440,524) (62,450,2921PSGPSGP SSGCH
Nuclear Prod Plant Accumulated DeprPSG
(17e,194,366) (168,782,234) (10,412,132) (382,687) (10,794,819)
817 (2,559,621,123) (2,401,515,902) (158,105,221) (7,823,210) (165,928,431)
1 OSNP
108HP Hydraulic Prod Plant Accum DeprPSPSGPSGPSGPSG
108OP Other Production Plant - Accum Depr
PSPSGPSG
SG
SSGCT
1ror,rrr,)rr1
(26,318,398)
(80,603,618)
1oru,rrr,irr1
(233,931,1 65)
(140,024,263)
\24,685,479)
(75,602,583)
(390,9 1 8,885)
(219,416,954)
(r,rur,iaa)
(1,632,920)
(5,001,o3s)
(ru,rur,ra , )
(14,514,211)
912,424
(952,1 03)
(ro,ror,irrl
(1 5,466,314)P
P
108EP Experimental Plant-Accum DeprPSG
Total Production Plant Accum Depreclation
Summary of Prod Plant Depreciation by Factor
S
DGP
DGU
SG
SSGCH
S;bu I
Total of Prod Plant Depreciation by Factor
108TP Transmission Plant Accumulated Depr'TSG
TSGTSG
Total Trans Plant Accum Depreciation
(3.516.887.254){3.299.375.656)(217.51 1.608)(9.055./r87)(226,567.095)
5U
817
817
(r,rrr,rrr,ior)
(1 79,1 94,366)
(377,856,950)
(407,632,581 )
(r,, ou,rar,our)
(168,782,234)
(354,41 2,893)
(382,341,101)
(8,647,902)
(382,687)
(214,157,447',)
(1 0,7e4,81 9)
(23,444,057)
(25,291,480)
(23,444,057)
(2s,291,480)
C:,
2301
2302
2303
2304
2305
2306
2307
2308
2309
231 0
231 1
2312
231 3
2314
2315
2316
2317
tJto
2319
2320
2321
2322
2323
2324
2325
2326
2327
2328
2329
2330
2331
2332
eii
2338
2339
2340
2341
2342
2343
2344
2345
2346
2347
2348
2349
2350
2351
zJ?z
2353
2354
2355
2356
2357
2358
2359
2360
zJo I
2362
2363
2364
2365
2366
2367
2368
eii
2373
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
DPW
REVISED PROTOCOL
Year-EndFERC BUS
108361 StructuresandlmprovementsDPW S
108362 StationEquipment
DPW
108363 Storage Battery Equipment
DPW
108364 Poles, Towers & Fixtures
DPW
108365 OverheadConductors
DPW
108366 UndergroundConduit
DPW
108367 UndergroundConductors
DPW
108368 LineTransformers
DPW
UNADJUSTED RESULTS
Page 10.37
IDAHO
817
817
(2s7,491,571) (226,091,121) (11,400,450) - (11,400,4s0)
817
817
(s43,311,233) (509,167,s18) (34,143,714) 2,151,642 (31,992,073)817 (543,311,233) (s09,167,518) (34,143,714) 2,1s1,642 (31,992,073)
817
817
(333,600,493) (321,091,264) (12,509,229) - (12,509,229)
Br7
817
817
(82,726,474) (73,20e,081) (e,517,3s3) - (e,517,393)
817
1 08369
1 08370
Services
DPW
Meters
DPW
108371 lnstallations on Customers' PremisesDPW S
108372 Leased Property
DPW
108373 Street Lights
DPW
1 08D00 Unclassified Oist Plant - Acct 300
DPW S
Unclassified Dist Sub Plant - Acct 300DPW S
Unclassified Dist Sub Plant - Acct 300DPW S
1 08DS
1 OSDP
Total Distributlon Plant Accum Depreciation
Summary of Distribution Plant Depr by Factor
a
Total Distribution Depreciation by Factor
(2.387.454.2911 12.258.387.676\(129.056.6151
ot/
817
817
817
817
817
817
4 334 295 179 917 378 154.378
4.334.295 1 1
2,151,642 (1 26,914,973)
(2,387,454,291\(2,258,387,676) (129,066,61s)2,151,642 (1 26,e14,e73)
817
REVISED PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS IOAHOACCT DESGRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AOJUSTMENT AOJ TOTAL108GP General Plant Accumulated Depr
G-SITUS
PT
PT
U-S(,
CUST
PTD
P
G-SG
b-Jb
(1 89,968,064)
(1,7s4,607)
(3,566,441)
(70,629,243)
(6,597,309)
(93,356,063)
(s66,396)
(65,910)
(1 77,538,687)
(1,64s,743)
(3,34s,1 62)
(66,247,066)
(6,340,261)
(87,853,62s)
(342,997)
(61,787)
(12,42e,377)
(1 08,864)
(221,279)
(4,382,177)
(2s7,047)
(5,512,438)
(23,400)
(4,1 23)
Page 10.38
1,360
,,iu.
1,927
(1 03)
(1 8)
(0)
(12,428,O18)S
SG
SG
SG
CN
so
SE
SSGCT
SSGCH
- (108,864)
(221,279)
(4,380,426)
(2s5,1 20)
(5,s12,s41)
(23,4171
(4,123)
ti
2374
2379
2380
2381
2382
2383
2384
2385
2386
2387
zJoa
2389
2390
2351
2392
2393
2394
zSva
2396
2397
2398
,200
2400
2401
2402
2403
2404
2405
2406
2407
2408
2409
el
2414
2415
2416
2417
2418
2419
2420
?421
2422
2423
2424
2425
2426
2427
2428
2429
2430
2431
2432
2433
2434
2435
2436
2437
2438
2439
2440
2441
2442
2443
2444
108MP Mining Plant Accumulated Depr.PSPSE
108MP Less Centralia Situs DepreciationPS
108'1390 Accum Depr- Capital LeasePTD SO
Remove Capital Leases
1081399 Accum Depr- Capital LeasePSPSE
Remove Capital Leases
Total General Plant Accum Depreciation
Summary of General Depreciation by Factor
S
DGP
DGU
SE
so
CN
SG
DEU
SSGCT
SSGCH
Remove Capital Leases
Total General Depreciation by Factor
Total Accum Depreciation - Plant ln Service
I 1 1SP Accum Prov for Amort-SteamPSGP SSGCT
111GP Accum Prov tor Amort-GeneralG-SITUS SCUST CNI.SG SGPTD SOPSE
(170,36s,081) (1s9,488,s91) (10,880,4e0) - (10,880,4e0)817 (170,36e,081) (15e,488,se1) (10,880,490) - (10,880,4s0)
817 (170,369,081) (15e,488,591) (10,880,490) - (10,880,490)
817
817
817
817
817 (s38,895,111) (504,947,387) |.13,s47,7241 4,387 (33,943,337)
(1 8e,e68,064)
(170,735,477)
(93,366,063)
(6,597,309)
(7s,950,291)
(65,910)
12,211,e-96)
(177,538,687)
(1 59,831 ,588)
(87,853,625)
(6,340,261)
(7 I ,237 ,971)
(61,787)
(2,083,468)
(12,429,377)
(1 0,903,889)
(s,512,438)
(257,O47)
(4,712,320)
(4,123)
(128,s29)
1,360
(1 8)
(1 03)
1,927
1,751
(0)
(52s)
(12,428,018)
(1 0,903,907)
(5,51 2,541)
(255,120)
(4,71 0,570)
(4,123)
(129,057)
(7,805.701.387)(7.341.579,552)(465.r 21.835)(6.487,704)(47,t.609.539)817
818
(1 0,4s8,s92)
(2,936,060)
(s4,532)
(6,441,849)
(1 0,372,664)
(2,821,664)
(51,149)
(6,061 ,515)
(85,928)
(1 14,395)
(3,383)
(380,334)
- (8s,928)- (1 14,396)- (3,383)- (380,334)
818
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTEO RESULTSTOTAL OTHER
Page 10.39
IDAHOADJUSTMENT ADJ TOTAL
C,i
2449
2450
2451
2452
2453
2454
2455
2456
2457
2458
2455
2480
2461
2462
2463
2464
2465
2466
2467
2468
2469
2470
2471
2472
2473
2474
247 5
2476
2477
2478
2479
2480
eii
24A5
2486
2487
2488
2489
2490
2491
2492
2493
2494
2495
Accum Prov for Amort-Hydro
f
Pr
P
Accum Prov for Amort-lntangible PlantI-SITUS S
P
P
P
I.SG
SSGCT
SSGCH
so
SG
5(,
SG
SG
trro,rrol turo,ourl
818
1817,237)
I.SG
r-sG
CUST
P
SG
SG
SE
JU
5(,
5S
CN
(658,964)
(405,80s) (382,226) (23,s79)(279,408,250) (262,el1,671) (16,4s6,s79) (9,8s4) (16,506,434)
818 (497,132,10s) (468,959,437) (28,172,667) (668,819) (28,841,486)
(1,570,876)
(399,1 ss)
(2,259,'t25)
(62,026,923)
(36,08s,592)
(4,293,065)
(1 1 0,683,308)
396,357
91 0,304
(1 1 ,633,11 1)
(2,259,125\
(277,176,8151
(1 1s,619,369)
(405,80s)
(1 02,833,938)
(7s3,639)
(374,394)
(2,114,848)
(s8,178,476)
(33,846,669)
(4,026,703)
(1 06,370,81 2)
(1 0,72e,e46)
(2,114,848t
(260,81 1,983)
(109j92,4-77)
(382,226)
(96,453,628)
(817.237\
(24,766)
1144,2771
(3,848,,148)
(2,238,923)
(266,362)
(4,312,496)
(903,165)
(144,277)
(16,364,833)
(4,426,892)
(23,579)
(6,380,31 1)
tr,ruol
(uuu,rao)
(24,766)
1144,277\
(3,848,448)
(2,897,887\
(266,362)
(4,312,496)
(23,579)
(s03,15s)
(144,277)
(16,374,687)
(4,426,8_92)
(23,s79)
0,03s,275)
P
PTD
1 1 1lP Less Non-Utility Plant
NUTIL
1 1 1390 Accum Amtr - Capital Lease
G-SITUS SPSGPTD SO
Remgve Capital Lrase Amtr
Total Accum Provision for Amortization
Summary of Amortization by Factor
c
DGP
DGU
SE
SO
CN
SSGCT
SSGCH
SG
Less Capital Lease
Total Provision For Amortization by Factor
396,357853,825 56,480 56,4808,673,284 8,161,204 512,081 - 5'.12,0819,979,946 9,41 1,386 568,560 - 568,560
ata
Rocky Mountain Page 11.1
RESULTS OF TIONS
USER SPECIFIC INF TION
OTHER INFORMATION
The capital structure is calculated using the five quarter average trom 12131120121o 1213112013.
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF RATE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 OR 12 CP:
DEMAND %
ENERGY %
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDEML RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDEMUSTATE COMBINED RATE
TAx RATE
35.00%
4.54o/o
1.616
37.951o/o
CAPITAL STRUCTURE INFORMATION
CAPITAL
STRUCTURE
EMBEDDED
COST
5.31o/o
5.47o/o
9.90%
WEIGHTED
COST
2.5160/o
0.0120/.
5.1910/o
DEBT
PREFERRED
COMMON
47.35%
0.22o/o
52.440/o
10036%,7.719o
ROLLED.IN
Year-End
RESULTS OF OPERATIONS SUMMARY
Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.2
IDAHOADJUSTMENTS ADJ TOTALI Description of Account summary:IDAHO
1
2
J
4
o
7
8I
10
11
12
'13
14
15
16
17
t6
19
20
21
24
25
26
27
28,o
30
31
32t:
JO
5l
38
39
40
41
42
43
44
45
46
47
48
49
3U
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
oo
67
68e'
Operating Revenues
General Business Revenues
lnterdepartmental
Special Sales
Other Operating Revenues
Total Operating Revenues
Operating Expenses:
Steam Production
Nuclear Production
Hydro Produc,tion
Other Power Supply
Transmission
Distribution
Customer Accounting
Customer Service & lnfor
Sales
Administrative & General
TotalO&MExpenses
Depreciation
Amortization
Taxes Other Than lncome
lncome Taxes - Federal
lncome Taxes - State
lncome Taxes - Def Net
lnvestment Tax Credit Adj.
Misc Revenue & Expense
Total Operating Expenses
Operating Revenue for Retum
Rate Base:
Electric Plant in Service
Plant Held for Future Use
Misc Deferred Debits
Elec Plant Acq Adj
Nuclear Fuel
Prepayments
Fuel Slock
Material & Supplies
Working Capltal
Weatherization Loans
Miscellaneous Rate Base
Total Electric Plant
Rate Base Deductions:
Accum Prov For Depr
Accum Prov For Amort
Accum Def Income Taxes
Unamortized ITC
Customer Adv for Const
Customer Service Deposits
Misc. Rate Base Deductions
Total Rate Base Deductions
Total Rate Base
Retum on Rate Base
Return on Equity
Net Power Costs
Revenue Requirement lmpact
Rate Base Decrease
1 1.3
1 1.3
'l 1.3
4,644,073,132
0
325,520,827
1,127,469,876
0
40,607,575
1,109,294,745
1 98,670,1 32
208,439,397
87,534,326
1 1 6,604,669
0
4,352,558,1 14
0
306,052,072
1,056,037,801
0
38,088,086
1,039,904,883
1 86,328,338
197,429,894
82,536,894
111,942,702
0
291 ,515,019
0
19,468,755
71 ,432,A75
n
2,519,489
69,389,862
12,341,795
'1 '1,009,503
4,997,432
4,661,967
n
(26,ss6,se4)
0
1 1,140,549
4,775,309
U
8,015
1 ,371,206
587,259
5s,330
(393,5s8)
(3,766,ss3)
0
u2.7611
264,958,025
0
30,609,305
76,207,384
0
2,527,503
70,761,068
1 2,929,054
1 1,064,834
4,603,874
895,414
0
9.810.610
11.a11,4 5,153,094,804 4,831,536,761 321,558,043 (16,376,313) 305,181,730
11.5
11.6
11.7
11.9
11 .10
11 .12
11.'.t2
11.13
'1 1 .13
11.14
11 .14
1 1.16
11.1?
11.17
11.20
11.20
1 1.19
11.17
11 .4
11.20
1 1.30
1 1.31
1 1.33
1 1.31
1 1.31
11.32
11.32
11.32
1'1.33
11.31
11 .34
1 t.38
1 1.39
'I 1.35
1 1.35
11.34
11.34
11.34
175.836.600 165 983.228 9.853.371
3,064,457,319
581,390,974
53,01 1,726
1 69,647,1 83
65,230,852
18,348,596
22'1,089,384
(1 ,812,064)
72.571
2,87A,251,826
547,731,991
50,262,531
161,473,982
54,900,950
16,356,426
210,554,683
(1,s98,s07)
69.625
1 86,205,493
33,658,982
2,749,195
8,173,201
10,329,901
1 ,992,1 70
10,534,701
(21 3,5s8)
2_946
2,594,247
6,334,528
236,497
457,'135
(1 s,s36,69s)
(2,087,420)
7,406,098
(377,971)
(545.949)
188,799,74't
39,993,51 1
2,985,692
8,630,335
(5,206,791)
(ss,250)
17,940,800
(591,s2e)
(543.003)
4,17't,436,540
981.658.264
3,91 8,003,508 253,433,032 (1,s19,527)
913.533.253 68.125.01 1 (14.856.786)
251 ,91 3,504
53,268.225
24,461,378,484
51,879,635
335,594,1 1 1
41,071,191
0
46,513,772
234,566,950
212,271,115
56,722,976
(4,222,887\
0
23,01 5,010,328
49,214,260
329,839,087
3A,522,937
0
44,061,127
219,586,513
1 99,351 ,682
53,845,881
(6,546,071)
0
I ,446,368,1 s6
2,665,375
5,755,025
2,548,254
0
2,452,645
14,980,437
12,919,433
2,877,O95
2,323,184
0
76,947,1 36
(2,66s,37s)
17,O15,747
(299,943)
0
(1,592,91 7)
0
(20s.743)
0
0
1,523,315,292
(0)
22,770,771
2,248,311
0
2,452,645
1 3,387,520
12,919,433
2,671,352
2,323,184
0
25,435,775,348
o,806,701,387)
(517,908,1 09)
(3,883,721,882)
(1 ,61 3,371)
(24,865,342)
0
23.942.885,746
(7,340,869,761)
(489,069,878)
(3,667,489,514)
(1,s07,78s)
(23,434,566)
n
1,492,889,603
(465,831,626)
(28,838,231)
(216,23?,367)
(1 0s,s87)
(1,43o,776)
0
(6.046.802)
89,1 98,906
(6,513,483)
(668,833)
(7,207,2O9)
0
166,042
0
0
1.582.088.508
(472,345,108)
(29,507,064)
(223,439,5771
(1 05,s87)
(1,264,734)
0
(6.046.802)/141.217.491\ (135.170.689)
(12,376,027 ,582)
1 3.059.747.766
(1 1 ,657,542,1 93)
12.285.343.552
(71 8,48s,389)
774.404.214
('14,223,453)
74.975.423
(732,708,872)
849.379.636
7.5170/o
9.513%
1 ,612,771 ,000
1 10,368,749
(851,663,618)
8.797o/o
'11.9550/o
102,148,807
6,544,539
(43,564,1 82)
6.271o/o
7.139%
93,342,702
7,178,161
(6s,540,072)
ROLLED.IN
Year-EndFERC BUS UNADJUSTED RESULTS
Page 11.3
IDAHO
Ti73
74
76
77
78
ao
80
81
82
83
84
85
86
87
88
89
90
91
92
oe
94
o<
96
98
99
100
101
102
103
104
105fi:
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
lJt
132
133
134
135
136
137
138
139
140
141Ji
145
ACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
440 Residential Sales
0
442 Commercial & lndustrial Sales
1 ,773,896,1 55 1,694,671,475 79,224,680 (7,329,669)7'1 ,895,010
2,833,027,382 2,621 ,221,038 21 1,806,344 (1 s,206,588)1 92,599.756
344B1
ar
20,047,674 19,563,679 483,995 (20,737) 463,258
81 20,047,674 '.19,563,679 483,995 (20,737) 463,258
17,101,922 17 ,10't,522
17,101,922 17 ,101,922
4.6{4.073.132 4.352.558.r 14 29t,sr5.01 9 (26.556.994)264.958.025
1171q1q1 117i5?q3 - - -
11,735,353 11,735,353 - - -
Public Street & Highway LightingOS0so
Other Sales to Public Authority0s
lnterdepartmental
OSOQtr
PT SG
S
SO
SG
SE
SG
s
SG
S
S(J
so
B1
448
DPW
uts
Total Sales to Ultimate Customers
Sales for Resale-Non NPC
P
447NPC Sales for Resale-NPC
P
P
P
449
Total Sales for Resale
Provision for Rate Refund
P
P
Total Sales from Electricity
450 Forfeited Discounts & lnterest
CUST
CUST
Misc Electric Revenue
CUST
GP
GP
Water Sales
P
Rent of Electric Property
DPW
T
T
GP
B1
B1
447
313,785,4_74 294,316,719 19,468,75s 1 1,140,549 30,609,305
B1
4,969,593,9s9 4,658,610,185 310,983,774 (15,416,1145) 295,567,329
B1
B1
B1
s
SO
S
SG
SG
SO
9,906,509 9,347,278 559,23 1 559,231
9.906.509
451
453
6.303.650 6,164,772 138,877
4106.935
,|
138,877
410
DI
DU
8,770,906
5,382,234
8,617,568
5,048,294
1 53,339 - 1 53,339
333,940 333,940
454
3,642,137 3,426,782 215,355 - 215,355Bl 17,795,277 17,092,644 702,633 - 702,633
ROLLEO.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.4
IDAHOADJUSTMENT ADJ TOTALIDAHO
ei
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
I AO
174
171
172
173
174
175
176
177
'178
179
180
181e;
185
186
187
188
189
190
'191
192
toa
194
I OE
'196
197
198
199
200
zvt
202
203
204
205
206
207
208
209
210
zt I
212
213
214
456 Other Electric Revenue
DMSC
CUST
OTHSE
OTHSO
OTHSGR
Total Other Electric Revenues
Total Elect'ic Operating Revenues
Summary of Revenues by Factor
S
CN
SE
SO
SU
DGP
Total Electric Operating Revenues
Miscellaneous Revenues41160 Gain on Sale of Utility Plant - CRDPW STSG
GSO
T
P
4'1170 Loss on Sale of Utility Plant
DPW
T
S
CN
SE
SO
JU
1,931,043
1 1,552,664
867,537
1 35,1 35,653
1,931,586
10,814,862
816,241
'126,751,189
(s-42)
737.802
51.296
8,3E4,464
150,650
(11E,257)
(992,261 )
1 50,108
737.802
(66,e61)
7,392,202
B1
B1
149,486,8S7 140,31 3.878 9,1 73,020 (959.868)8.213.151
183.500.845 172,926.575 10,574.269 (959.868)9.614.401
BI 5.153,094,804 4,831,536.761 32't.558.0/(}{16,376.3131 305,181,730
4,682,720,594
1 1,552,664
4,516,608
454,304,938
4,390,354,670
10,814,862
4,249,547
426,117,682
292,365,924
737,802
267,06 1
28,187,256
(26,406,344)
(118,257)
10,148,288
265,959,580
737,802
148,804
38,335,544
SG
SG
D
SG
81
4114
PTD
P
Total Miscellaneous Revenues
Miscellaneous Expenses4311 lnterest on Customer Deposits
CUST
Total Miscellaneous Expenses
Net Misc Revenue and Expense
Gain from Emission AllowancesPSPSE
Gain from Disposition of NOX CreditsPSE
lmpact Housing lntere6t lncomePSG
(Gain) / Loss on Sale of Utility PlantDPW STSGTSGPTD CN
63,381 59,448 3,932 - 3,93281 63,38 r 59,448 3,932 - 3,932
(26,461) (24,771) (1,6s0) (s25,8e6) (s27,s86)81 (26,461) (24,771) (1,6e0) (52s,896) (s27,586)
41 181
4194
421
B1
B1
SO
5g
21,056
(26,742\
5,798
23,542
1 1.997
21,056
(25,083)
5,572
22,150
11.252
rr,aunl
226
t eot
744
tirut
(1,3e2)
(1 8.435)
tr,uunl
0
(1 7.691)Bl 3s-qql 34,s48 703 (20,0s3) (19,3s0)
72,571 69,625 2,946 (545,949) (543,003)
B1
B1 72,571 69.625 2,946 {545.949)(543.003t
ROLLED.IN
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IOAHO ADJUSTMENT ADJ TOTAL
1 5,502,067 15,478,200 1,023,867 51,081 1,074,948
Page 1 1.5
e;218
215
220
221
223
224
225
226
227
228
229
230
231
232
ZJJ
234
235
236
z3t
238
239
240
241
242
243
244
245
246
247
248
249
250ei254
255
z5b
257
25A
259
260
261
242
263
264
285
266
267
zoa
269
270
271
272
273
274
275
276
277
zta
279
280
281
282
283
284
2A5
286ci
290
291
292
293
254
P
P
Fuel Related-Non NPC
P
P
P
P
P
Maintenance of Structures
P
P
Maintenance of Boiler Plant
P
P
Maintenance of Electric Plant
P
P
SG
SG
501
SE
SE
SE
SE
SE
5
SE
SE
SE
SE
B2
82
SG
SG
142,11s)
745,041,464
8,008,051
(26,665)
697,459,966
7,51 1 .193
a97,677
(1 s,4s0)
47,581,498
2,227,937
496,858
15,450
3 825,955 51,407,453
2,227,937
496.858
(6,668) 891,00e
501NPC FuelRelated-NPC
P
P
P
P
P
502
82
Total Fuel Related
Steam Expenses
P
P
Steam From Other Sources-Non-NPCPSE
Steam From Other Sources-NPCPSE
Eleckic Expenses
35.908.528 33.680.591
82
82
82
503
5b
Sb
SG
SG
SU
SE
SG
SG
SG
SG
SG
43,916,579 41 ,191,784 2,724,795 2,724,795
503NPC
506
P
P
Misc. Steam Expense
P
P
P
Rents
P
P
507
510 Maint Supervision & EngineeringPSGPSG
4,312,439 4.037.028 275.411 (64,808)210.602
4.312.439 4.037,028 275,411 (64,808)21 0,602
505
3,01 5,550
52,863,293
2.155.002
2,828,451
49,583,401
2.021.295
1 87,099
3,279,892
133.707
- 187,099933,545 875,624 57,922 - 57 ,922B? 3,949,096 3,704,075 245,021 - 245,021
iqst
3.279,892
(745)
1 33.707
55.01 8.295 51,604.696 3,4 13,599 (745)3.412,854
496,045 465,268 30,777 30,777
496.045 465.268 30 777 30.777
4,695,811
2,635.668
4,404,461
2,472.139
291,351
163,530
386,772 678.123
1 63.530
82
82
7,331,480 6,876,600 454,880 386,772 841,652
511
512
513
29,067.236
928,885
27,263,765
471.252
1,803,471
57,632
1,803,471
57,632
29,996,1 20 28,135,017 1 ,861 ,103 1,861,'103
Dg
SG
97,617,962
5,588,244
91,561,275
5,241,523
6,056,686
346.721
568.272 6,624,959
346.721
82 1 03.206.206
B?
82
82
96.802.798 6.403.408 568.272 6.971.680
30,397,840
693,907
28,511,812
650.853
1,886,02E
43.053
1,886,028
43.053
Maintenance of Misc. Steam PlantPSG
31,091,746 29,1 62,665 1,929,081 1 ,929,081
10,688,131 r 0,024,988 663,143 - 663,1434,089,307 3,835,587 253,720 - 253,72014,777,438 13.860.575 916.863 - 916,863
P
Total Steam Power Generation
1,589,656 1,491,026 98,630 - 98,63082 18,091,723 16,969,226 1 ,122,497 51,081 1 ,173,578
14,056,024 13,158,346
s,ezz,iqq g,sgt.iae zy .3sz ztt,ist82 17,678,667 16,549,633 1,129,034 (6,668) 1,122,367
5b
'|,'127,469,876 1.056.037.801 7',t.432.075 4.775.309 76,207,384
ROLLEO.IN
Year-EndFERC BUS UNADJUSTED RESULTS
Page 11.6
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IOAHO ADJUSTMENT ADJ TOTAL
^295
G; PscBz-
298
Nuclear Fuel ExpensePSE299 518
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
325
327
328
329
330ei334
335
336
337
338
339
340
519
520
Coolants and Water
P
Steam Expenses
P
Electric Expenses
P
Misc. Nuclear Expenses
P
Maintenance Super & EngineeringPSG
Maintenance of Structures
P
Maintenance of Reactor Plant
PSG
Maintenance of Electric PlantPSG
Maintenance of Misc NuclearPSG
Operation Super & EngineeringP DGPPSG
PSG
Water For Power
528
JZJ
524
529
530
536
SG
532
341342 Total Nuclear Power Generation
343
82
82
82
82
B2
531
344
345
346
347
348
349
350
351
352
353
354
355
356
357
82 7,551,949 7,083,390 468,559 4,230 472,789
,,oro,iu,
487,097
', rr,naa
17,638
a,uru,i',u
456,875
',u",ifi
16.544
oar,a37
30,222
1 1 ,166
1,094
o,iro oor,iffi
30,222
P
P
P
DGP
SG
SG
- 1 '1,166- 1,094
82 1 97,601 't85.341 12,260 12.260
ROLLEO.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref ADJUSTMENT
Page 11.7
IDAHO
ADJ TOTAL
UNADJUSTED RESULTS
OTHER
e:
361
502
363
364
365
366
JO/
368
369
370
371
372
373
374
375
J/O
377
378
379
380
381
382
383
384
385
386
388
389
390
391
ao,
eo2
et
397
398
399
400
40'1
402
403
404
405
406
407
408
409
410
411
412
413
4't4
415
416
417
a to
419
420
421
422
423
424
425
537 Hydraulic Expenses
P
P
P
Electric Expenses
P
P
P
Misc. Hydro Expenses
P
P
P
Rents (Hydro Generation)
P
P
P
DGP
JU
SG
3,754,693 232,959
15,827
238,034
15,827255,087 239,260
82 4,009,780 3,760,994 248,786 5,075 253,861
1 1,857,;7S
5,27't,e08
1,067,518
7,606
11,121,;71
4,944,813
tss,ioz
327,094
66.234
731,366
327,094
82 17,129,586 16,066,784 1,062,802 (4,341) 1,058,461
DGP
SG
SG 7,134 47?
66,234
472
Maint Supervision & EngineeringP DGP
Maintenance of Dams & WaterwaysP DGP
DGP
SG
SG
SG
Jb
B2
506
P
P
542 f\ilaintenance of Structures
P
P
P
543
DGP
SG
SG
SG
DU
aao,sza
325,146
zts,izs
304,973
sr,iss
20,174
sr,iss
20.174
82 1.156,074 1.084.346 71.728 - /1.728
P
P
544 Maintenance of Electric Plani
P
P
P
P
P
P
Total Hydraulic Power Generation
82 2,292,070 2,149,859 142,211 - 142,211
1,872,977
41 9,094
2,285,920
642,051
3,334,969
951,947
1,756,768
393,091
2.125,331
116,208
26,003
140,589602,215 39,836
- 1 16,208- 26,003
- 140,589- 39,836
209,968
59,063
545 Maintenance of Misc. Hydro Plant
82
3,1 28,051 206,917 3,050892,883 59,063
82 4,286,915 4,020,935 265,981 3,050 269,031
DGP
5U
SG
82 40.607,575 38.088.086 2,519,489 8.015 2,527,503
ROLLED.IN
Ybar-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
Page '11,8
UNADJUSTED RESULTS IDAHOOTHER IDAHO ADJUSTMENT ADJ TOTAL
CZ429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461e;
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
4A7
488
489
490
491
492
493
494
495
496
el,
501
502
503
504
Operation Super & EngineeringPSGPSG
Fuel-Non-NPCPSEPSE
448,713 420,872 27,840 - 27,840
547
547NPC Fuel-NPC
82 448,713 420,872 27,840 - 27,840
312,460,182 292,505,1 53 1 9,955,028 230,087 20,185,1168,830,233 8,266,297 563,936 - 563,93682 321,290,415 300,771As1 20,518,964 230,087 20,749,052
82
548
550 Rents
552
P
P
Generation Expense
P
P
Miscellaneous Other
P
P
P
13,881 ,340
525,061
1 3,020,075
492.484
SE
SE
SG
SG
S
5(,
SG
S
SG
SG
SG
5U
5(J
861.265 (17,439)843,826
32.57732.57782 14,406,401 13,512,559 893,842 (17,439) 876,403
50,15'l
4,566,634
403,383
436,066
403,383
409,01 1 ,r,iuu
50,151
4,283,29E 283,336 10,401 293,7365,965,387 5,595,266 370,121 685,409 1,055,53082 10,582,172 9,928,715 653,457 695,809 1,349,266
P
P
P
Maint Supervision & EngineeringPSG
Maintenance of Structures
P
P
rrr,rrrl ,,iuo
CEI
3,810,104 3,573,707 236,397 - 236,397
82 4,649,553 4,386,100 263,453 (23,392) 240,061
2,863,124 2,685,482 177,642
82
SG
JU
553
- 177,642165,998 155,699 10,299 - 10,29982 3,029,122 2,U1,181 187,941 - 187,941
Maint of Generation & Electric PlantPSGPSG
4,339,417
12,261,705
4,070,179
1 1,500,930
269,238
760,775
274,2-28 543,466
760,7.75
P
554 Maintenance of Misc. Other
P
P
P
Total Other Power Generation
555 Purchased Power-Non NPC
DMSC
555NPC PurchasedPower-NPC
P
P
Seasonal Co P
289,684 271.711
1.01 5E4 14 62,814
DZ 1
82
B2
17,973 (8,111) 9,862- 168,5912,717,242 2.548.651 168.591114,628 107,516 7,112 - 7,1123,121,555 2,927,878 193,676 (8,111) 185,565
375.141.450 351.309..149 23.832.00'l 1.151.182 24.983.',t84
158,405 158.405
158.405 158 405
(2,415,124)
8'1,552
666,167,276 624,796,489 41,370,786 (2,333,572) 39,037,214
ez
1,439,706 1.350.380 89.326 89,326
D
SG
SE
5g
DGP
644,965,71 5
21 ,201,560
604,948,950
1 9,847,539
40,016,765
1,354,021
37,60'1,641
1,435,573
Total Purchased Power
System Control & Load DispatchPSG556
82 1,439,706 1,350,380 89,326 89,326
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTSTOTAL OTHER IDAHO ADJUSTMENT
Page 1'1.9
IDAHO
ADJ TOTAL
C;
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
A'E
524
525
3ZO
527
528
529
530
531
532
533
534
535
537
538
539
540ei
544
545
546
547
548
549
550
551
552
553
554
5s5
556
5s7
558
559
560
561
5bz
563
564
565
566
567
568
569
570
571
572
573
574
575
576ei
557 Other Expenses
P
P
P
P
P
P
Embedded Cost Differentials
Company Owned Hy( P
Company Owned Hy( P
Mid-C Contract P
Mid-C Contract P
Existiog QF Contractr P
Existing QF Contractr P
Hydro Endowment Fixed Dollar Proposal
Klamath Surcharge Sit P
ECD Hydro P
Total Other Power Supply
Total Production Expense
S
SG
SGCT
SE
SG
TROJP
(1 83,792)
65,440,332
1,122,425
8,9-44
(1s0,81 9)
61,380,100
1,052,507
8,3-73
(32,s73)
4,060,232
69,918
5-71
975,96'1
1,577,635
942,988
5,637,867
B2
- 69,918
DGP
SG
MC
SG
S
SG
Summary of Production Expense by Factor
e
SG
SE
SNPPH
TROJP
SGCT
DGP
DEU
DEP
SNPPS
SNPPO
DGU
MC
SSGCT
SSECT
SSbU
SSGCH
SSECH
Total Production Expense by Factor
560 Operation Supervision & EngineeringTSG
562
Load Dispatching
T
Station Expense
T
Overhead Line Expense
T
Underground Line Expense
T
SG
563
S
82
82
734.1s3.29s 688.595.434 45.557,861 220.024 45.777.885
2,277 ,372,195 2.134.030,770 143.341,426 6.154.530 1 49.495.955
386,031
1,113,725,558
1 ,162,1 38,1 81
1,122,425
434,454
1,044,624,685
1,087,91 9, 123
1,052,507
(48,423)
69,1 00,873
74,21 9,058
69,918
991,41 '1
1,097 ,745
4,065,374
:
:
942,988
70,1 98,618
78,284,4-31
69,918
386.645 13.583 400.2286,231,709 5,845,064
B2
82
SG
561
Jg
6,231.709 5.845,064 386,645 13,583 400,228
9,577,208 8,982,992 594,216 594,216
3,029,593 2,841,623 187,971 _ 187 ,971
B2
353,289 331 ,369 21,920 - 21,920
B2
564
S(,
82
ROLLED-IN
Year-End
FERC BUSACCT DESCRIP FUNC FACTOR Ref
Page 11.10
IDAHOUNADJUSTED RESULTS
OTHER ADJUSTMENT ADJ TOTAL
C:
583
584
585
586
587
588
589
590
591
592
593
594
EOE
EOA
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
olz
613
o t4
615e:
619
620
621
622
623
624
625
626
ozt
628
629
630
631
oJz
b5J
634
635
b50
oJ/
638
640
64'1
642
643
644
645
646
647
648
649
650
651
ei:3
565 Transmission of Electricity by Others
565NPC Transmission of Electricity by Others-NPCTSGTSE
Total Transmission of Electricity by Other!
Misc. Transmission Expense
T
Rents - Transmission
T
Maint Supervision & EngineeringTSG
Maintenance of Structures
T
572
Mainienance of Station EquipmentTCn
Maintenance of Overhead LinesTSG
Maintenance of Underground Lines
TSG
Maant of Misc. Transmission PlantTSG573
Total Transmission Expense
Summary of Transmission Expense by Factor
SE
SG
SNPT
Total Transmission Expense by Factor580 Operation Supervision & EngineeringDPW SDPW SNPD
581 Load DispatchingDPW SDPW SNPD
TSGTSE
128,747,207 120,759,1 1 3 7,988,094 729,725 8,717,8198,435,097 7,896,396 538,701 (68,393) 470,308137,182,304 128,655,509 8,526,795 661,332 9,188,127
ez
4,162,643 3,904,372 258,270 (88,000)170,270
82 4,162,643 3,904,372 258,270 l88,AOo) 170,270
2.755.216 2.584.269 170.947 170.947
2,755,216 2,s84,269 170.947 174.947
1 ,608,1 59 1,508,381 99.778
az
4.332. 1 33 4,063.347 268.786 268,786
4,332,133 4.063.347 268,786 268,786
10,141,753 9,512,510 629,243 629,243
a2 10,141,753 9,512,510 629,243 - 629,243
18,707,537 17,546,832 I 160 705
99.778
571 344 1,161,049
ez
72.498 68.000 4,498 4.498
72,498 68,000 4,498 4,498
516,090 484,070 32,021 32.021
198.670,132 186.328.338 12,341,795 587,259 1 2,929.054
82
82
a2
8,435,097
1 90,235,035
7,896,396
178,431,942
538,701
11 ,803,094
(68,393) 470,308655,652 12,458,745
Station Expense
DPW
DPW
1 ,183,041 1 ,1 39,579 43,462
I 1,856,954 1 1,307,1 79 559,774 1 3,499 573,27482 13,049,994 12,446,758 603,236 15,636 618,872
4,215,751 3,830,053 385,699
2,137 45,598
- 385,699S
SNPD 48,476 46,190 2,287 - 2,28782 4,264,228 3.876,242 387,985 - 387.985
582
ROLLED.IN
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
6,053,617 5,727.010 326,607
Page 11.11
C:
657
658
6s9
660
oot
662
663
664
665
obo
667
668
669
670
671
672
673
674
575
676
677
678
679
880
681
682
683
684
685
686
687
688
689
e3:
693
694
695
696
697
698
699
700
701
702
703
704
705
706
708
709
710
711
712
713
714
715
716
717
71A
715
720
721
722
o
DPW
DPW
Underground Line Expense
DPW
DPW
S
SNPD 368 1
326,607
1.432
5.755.946
s
SNPD
496 496
496 496
Street Lighting & Signal SystemsDPW S
DPW
Meter Expenses
DPW
DPW
SNPD
SNPD
s
SNPD
S
SNPD
e
SNPD
e
SNPD
202,145 192.610 9,535
202.
6.309,250 371,949
Customer lnstallation ExpensesDPW S
DPW
Misc. Distribution Expenses
DPW
DPW
11,097,401 575,01 I
Maint Supervision & Engineering
DPW
DPW
Maintenance of Structures
DPW
DPW
11,097,401
311,914 352,228 (40,314)
443 209,443
169 1 1 69,1 28
3,605,608 3,546,968 58,640 58,64093,281 88,881 4,400 - 4,40082 3,698,889 3,635,849 63,040 - 63,040
2.577,502 140,514 '140,514
1,559,034 1,576,668 82,365 82,365
591
<oe
595
1 49 2
82
82
SNPD
1
592
594
596
Maintenance of Station EquipmentDPW S
DPW
Maintenance of Overhead Lines
DPW S
DPW SNPD
Maintenance of underground LinesDPW S
SNPD
Maintenance of Line TransformersDPW S
Maint of Street Lighting & Signal Sys.DPW S
82
82
21,363,704
9,999,660
1,897,675
9,072,327
1 ,808,1 60
927,333
89,515
927,333
89,515
11,897,335 10,880,487 1 ,016,848 1 ,016,848
21,324,570
39,1 34
83,512,877
20,646,693
37,288
677,877
1,846
4,995,696
677,877
1,846DPW
SNPDDPW
DPW
20,683,980 679.723 679,723
(1,694)
1,025,952
(1,6e4)
977.5s7 48,395 48,395
1,024,257 975.862 48,395 48,395
3,591,531 3,431,775 I 59,756 1 59,756
371,949
2,718,016
88,474,071
SNPD
82 3,591,531 3.431.775 159,756 159.756
ROLLEO.IN
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AD.,USTI,IENT ADJ TOTAL
4,478,152 35s,234 355,234
Page 11.12
ei
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
7501E4
7s3
754
755
756
757
758
e:
763
764
765
766
767
768
769
770
772
773
774
775
776
777
778
779
780
781
782
783
784
7e5
786
787
DPW
OPW
598 Maint of Misc. Distribution PlantDPW S
DPW SNPD
Total Distrlbution Expense
Summary of Distribution Expense by Factor
S
SNPD
Total Distribution Expense by Factor
901 Supervision CUST SCUST CN
2,230 1,745 485
S
SNPD 1
82
1.833_340
1,676,031
1.727 ,599
1 ,626,610
1,646,107
49,421
81,492
49,421
81.492
B2
82
3,403,630 3,272.716 1 30.9't 3 130.913
208.439.397 1 97,429,894 t 1,009,503 55,330 1 1,064,834
36.638 9.1 1 1.393
18,692 1,953.441
167,423,631
41 ,015,766
'1s8,348,876
39,081,018
9,074,755
1,934,749
2.439.760
485
95,059
44
17.51A.323 1 5,949,064 1,369,259 - 1,569,2592,143,748 2,060,222 83,526 - 83,526
82 19,562,071 18,009,286 1,652,785 - 1,652,785
8,154,922 7,752,259 402,663 16,578 419,241
44.233.473 42.510.027
701
82
Meter Reading Expense
CUST
CUST
J
CN
o^e Customer Receipts & CollectionsCUST SCUST CN
Uncollectible Acrou ntsCUST SPSGCUST CN
Misc. Customer Accounts Expense
CUST SCUST CN
904
905
Total Customer Accounts Expense
Summary of Customer Accts Exp by Factor
s
CN
SG
Total Customer Accounts Expense by Faclor
907 Supervision CUST SCUST CN
908 CuBtomer Assistance
CUST
CUST
13.517 1 ,736,963
26,1 09 30.095 2.1
1 2,907,1 36 1 1,789,329 1,1 17,808 (423,653) 694,155
',r.)." ,u,uou ir, '-
ur,
82 12,924,355 11,805.876 1,118,478 (423,6s3) 694,826
,|
82
38,584,238
48,950,088
35,494,023 3,090,215 (407,07s)
13.517
2,683,1 40
1 ,920,73447,042,871 1,907,217
9023112.902
82
82
331.132 318.230
S
CN
1 1 1,36E,614
1,303,141
1 06,895,1 93
1,252,368
4,473,421
50,774
(3,766,010)
1,097
707,411
51 ,871
.764.91 759,282
4,833,386
ROLLED.IN
Year-End
FERC BUSACCT DESCRIP FUNC FACTOR Ref
Page 11.13
IDAHOUNADJUSTED RESULTS
OTHER ADJUSTMENT ADJ TOTALe:
791
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
ao7
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823ei
827
828
829
830
831
E32
833
834
835
oJo
837
838
839
840
441
842
843
844
845
846
847
848
849
850
85'1
852
853
854
855
909 lnformational & lnstructional Adv
CUST
CUST
Misc. Customer Service
CUST
CUST
S
CN
1 ,631,613 1,583,505 48,1 08 48.1 081,853,139 1,780,937 72,203 (1,540) 70,56382 3,4U,752 3,364,442 120,310 (1640) 118,671
116.604.659 111.942.702 4.661.967 (3.766.553)895.414Total Customer Serwice Expense
Summary of Customer Service Exp by Factor
S
CN
Total Customer Service Expense by Factor
Supervision
(3,766,010)755,519
3,604,442 (s43) 13e,895
B2
1 16,604,669 111,942,702 4,661,967 (3,765,553)895,414
(334,204)(334,204)1.741
77,089,087 72,530,914 4,558,173 61,649 4,619,82282 76,754,883 72,196,710 4,558,173 63,390 4,621,563
1 08,478,598
3,464,004
4,521,529
140.438
CUST
CUST
Demonstration & Selling ExpenseCUST S
s16
CUST
Advertising Expense
CUST
CUST
Misc. Sales Expense
CUST
CUST
Total Sales Expense
Total Sales Expense by Factor
c
CN
Total Sales Expense by Factor
Total Customer Service Exp lncluding Sales
920 Administrative & General SalariesPTD SCUST CNPTD SO
921 Office Supplies & expensesPTD SCUST CNPTD SO
922 A&G Expenses TransfenedPTD SCUST CNPTD SO
CN
s
CN
92
82
B2
S
CN
82
198,891
184,263
171 ,898
177.O84
,a oot
7,175
- 26,993- 7.1797,980,589 7,508,707 471,881 (1,159) 470,72282 8,363,743 7,857,689 506,054 (1,159) 504,895
ROLLED.IN
Year.EndFERC BUS
928 Regulaiory Commission ExpenseDN,ISC SCUST CN
929
DMSC
FERC
Duplicate Charges
LABOR
LABOR
Misc General Expenses
PTD
CUST
P
LABOR
Rents
PTD
PTD
Maintenance of General Plant
G
CUST
G
930
935
Total Administrative & General Expense
Summary of A&G Expense by Factor
S
SO
>(,
CN
Total A&G Expense by Factor
Total O&M Expense
UNADJUSTED RESULTS
Page 11.14
IDAHO
C:859
860
861
ooz
863
864
865
866
867
868
869
870
871
472
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
e;
895
896
897
898
899
900
901
902
903
904
905
906
907
908
ono
910
911oa,
913
914
915
916
917
918
919
920
921
922
Jl5
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
PTD
CUST
PTD
Property lnsurance
PT
PT
PTD
lnjuries & Damages
PTD
PTD
Employee Pensions & Beneflts
LABOR
CUST
LABOR
Franchise Requirements
DMSC
DMSC
1,005,003
7,721,749
925
34,269,697 2,1 53,664 (254,995)1,898,669
36,1 51,606 33,997,942 2,1 53,664 (254,995)1.898,669
926
927
5
CN
SO
99 178 277
'15,477,851 14,562,667 915jA4 078,054) 737,13082 16,482,854 15,567,571 915,283 (177,876) 737,407
924
S
5(,
SO
s
CN
so
7,835,293
5,983,471 5,629,677 353,795 (1,637) 352,15882 1 3,81 8,764 13,351,426 467,339 (1,637) 465,702
(2?1,7s5)
36.423.361
113,544
't6,239,266
2,295,094
4.233,877
15,427,006
2,1 59,388
3,971.187
812,260
1 35,706
262,690
2,687 814.946
135,706
262,690
B2
SO
SG
S
SO
s
CN
DU
SO
22,768,237 ?1,557,582 1,210,656 2,687 1,213,342
e.gtz.iqo) $.ost,iztt (zss,itz) z.izo rzszjszla2 $,312,840) (4,057,827) (255,012) 2,420 (252,592)
13,8s0 191,148 204,998
931
202.046 1 88,1 96
l,gzs,sls a.aez,azq qsg,tst lst,aoe saqlsq82 7 ,527,621 7 ,080,620 447,OO1 322,751 769,752
942.874 941 ,817 1 058 1,058
5.057.866 3',t7.859 317
18.600 999 683 JI
e
SO
82
J
CN
SO
1 35,860
56.1 25
21,010,099
21,202,085
1 20,1 89
53,939
1 9,767.800
19,941 ,928 1 ,260,1 s6
15,671
2.187
15,670
2,187
(1)
1 1
6/
82
1 ,261,81
175,836,600 165,983,228 9,853,371 (42,7611 9,810,610
25,953,274
145,409,059
4,233,877
24,969,800 983,475136,811.218 8,597,E41
3,971,187 262,690
1 95,752 1 ,179,227(238,513) 8,3s9,327- 262.690240,389 231,023 9,366 - 9,366
o,
ROLLED.IN
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FAGTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTALI]24G: E :B zz:,12?:,211 ll:ll?:ill l:ili:ill . l:iil:lll
927928 P
929
930931 403NP Nuclear Depreciation932 P
Page 11.15
sG 94,776,687 88,896,287 5,880,400 7,901,518 13,781,9't8sG 8,047,s03 7,548,197 499,306 - 499,306
es
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
oqr
952
953
954
955
956
957
958
959e!
963
964
965
966
967
968
969
970
971
972
973
974
975
976
o77
978
979
980
981
982
983
984
985
986
987
988
989
oon
991oo,
993
4O3HP
4030P
Hydro Depreciation
P
P
P
P
Other Production Depreciation
P
P
P
P
Transmission Depreciation
T
T
T
General Depreciation
G-SITUS
PT
PTr
CUST
G.SG
PTD
b-5b
G-SG
General Vehicles
G-SG
Mining Depreciation
P
SG
5b
SG
SG
2,942,847
968,677
'16,464,'t77
5,210,079
2,760,259
908,575
1s,442,661
4,886,820
1 82,588
1 ,021 ,516
323.258
607.874
1 82,588
60, 1 01
1,629,391
323,2582s,s85,779 23,998,315 1,587,464 607,874 2,195,339
SG
SG
s(J
5U
SG
51,
Jg
,ro,in2,520,867 166,753
81 ,087 ,502 76,056,444 5,031,057 (912,424) 4,118,63383 116.090,957 108,888,118 7.202.840 72.313 7,275j52
24,844
32,290,992
2.687.620
23,303
30,287,504
1,541
2,003.488
1,541
2,988,225
166,753
4O3TP
403GP
403GVo
71,584,355 67,142,918 4,441,437 (141,102) 4,300,33483 94,837,473 88,9s3,301 5,884,171 (141,102) 5,743,069
10,872,212
1 2,380,905
1 0,197,648 674,564
19,787
33,416
668,471
2,5 1 0,1 86
999,332
'184,583
512,896
1,590,700
618,513
437,212
7.706
11,612.735 768,171
- 674,564- 768,171
19,787
33,328
668,471
358,544
999,332
't 84.583
512,896
1,590,700
618,513
437,212
7,706
403 Distribution Depreciation
360 Lsnd E bod R,ghr! DPW
361 structqcs DPW
362 st.tion Equ,pmcnt DPW
363 sroraga eatary Eq, DPW
364 Potes &Towcrs DPW
365 oH conductors DPW
366 uG conduit DPW
367 UGConductor DPW
368 Lin.Trans DPW
369 services DPW370 Meters DPW
371 tnsr c!.t Pr.m DPW372 rcasx Proparty DPW
373 steel Lishrins DPW
S
S
e
e
S
S
Se
S
S
S
S
S
S
428,899
1,545,348
20,1 45,509
38,065,674
20,559,746
8,499,834
18,796,764
29,985,430
13,019,982
6,1 55,942
485,649
2,132,618
409,112
1,511,932
19,477,038
35,555,488
19,560,414
8,31 5,251
1 8,283,868
28,394,730
12,401,469
5,718,730
477,944
2,102.076
f'r
(2,151,842)
B3 1 52 208 051 7.613.34 151.731
B3
B3
s
5U
SL,
SE
CN
SG
5U
SG
SG
SG
14,691,674
63,8'r4
112,731
25,616
1,471,484
7,804,766
14,591,752
7,432
1 33.1 00
13,814,223
59,855
105,737
23,980
1 ,414,151
7,320,521
13,728,962
6,971
124,842
877,452
2 oEO
6,994
1,636
57,333
484,245
862,791
461
8,258
'18,522
'18
(1,e27)
9,569
19,473
895,974
3,959
6,994
1,654
55,406
493,81 5
882,264
461
8,258
38,902,369 36,599.240 ?,303,129 45.656 2.348,785
4O3MP
SE
B3
ROLLED.IN
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
P
P
ARO Depreciation
P
B3
B3
B3
s81.390.974Total Depreciation Expense
Summary S
DGP
DGU
SG
SO
CN
SE
SSGCH
SSGCT
Total Depreciation Expense By Factor
4O4GP Amort of LT Plant - Leasehold lmprovementsi-stTUS s
Page 11.16
994
e;
998
ooo
1 000
1 001
1 002
1 003
1 004
1 005
1 006
1007
1 008
1 009
1 010
101 1
1012
'101 3
1014
1 015
1016
1017
1 018
10 t9
1020,t021
1022
1 023
1024
1025
1 026
1027
1028
1029
1 030
eii
1 034
'1035
1 036
1 037
1 038
1 039
1 040
1041
1042
1 043
1044
1 045
'1046
1047
1 048
1 049
1 050
1 051
1052
1 053
'r 054
1 055
1 056
1057
1 058
1 059
'1060
1 061
1 062
1 063
'1064
1 065
I 066
SG
SG
4031
547.731.991 33.658.982 6.334.528 39.993.51 1
174,5',13,0-70
390,789,052
'14,591,752
1,471,484
25 616
806,1 65
743,700
zz.itz
166,022,273
366,542,625
13,728,962
'l,414,151
23,980
739,287
699,726
ur,ao,
8,490,797
24,246,426
862,791
57,333
1,636
66,878
43.974
z,ar o
(2,133,208)
8,450,172
19,473
(1,e27)
6,357,589
32,696,599
882,264
55,406
1,654
66,878
43,974
z,ito
B4
SG
SO
SG
CN
5g
5(,
t-su
PTD
P
CUST
P
1.621.977 1 ,508,315 1 13,662 1 1 3,662
404SP Amort of LT Plant - Cap Leas6 SteamPSG
P
Amort of LT Plant - lntangible PlantI.SITUS S
B4
4041P
P
I.SG
PTD
CUST
I.SG
r-sG
SE
SG
CN
SG
SG
4,701 ,542
50,367
10,634,9 19
16,434,797
3,802,204
7,274,822
307,769
68,27'l
4,680,377
47,150
9,975,077
15,463,030
3,654,061
6,823,457
288,673
64,035
21,166
3,217
659,841
s71,767
148,143
451,365
19,095
4,236
,or,rw
9,878
21,166
3,217
909,840
981,645
148,143
451,365
19,095
4,236PSGI-SG SGI-SG SG
SG
4O4MP
4040P
Amort of LT Plant - Mining PlantPSE
B4
Amort of LT Plant - Other PlantPSG
B4
404HP Amortization of Other Eleclric PtanlPSGPSG
273,912 256,91 I 16,995
273,912 256.918 16,995 16.9S5
Total Amortization of Limited Term Plant B4
Amortization of Other Electric PlantGPS
SG
B4
,or,ro,,"r,io,
405
B4
ROLLED.IN
Year-EndFERC BUS
GP
P
P
P
P
Total Amortization Expense
DMSC
GP
GP
P
P
DMSC
GP
GP
Total Taxes Other Than lncome
P
P
P
P
Amort of Prop Losses, Unrec Plant, etcDPW S
UNADJUSTEO RESULTS
Page 11.17
IDAHO
t:i
1070
'1o71
1072
1 073
1074
1075
I 076
1077
1078
1 079
'1080
1 081
1082
1 083
1 084
1 085
1 086
1 087
I 088
1 089
1 090
1 091
1092
1 093
1094
1 095
1 095
1 097
1 098
1 099
1 100
1 101
1 102;t:
1 106
1 107
1'108
1 109
1110
1111
1112
1 113
1114
1 115
1116
1117
1118
1 119
1 120
1 121
1 122
I 123
1124
1125
1126
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AOJUSTMENT ADJ TOTAL406 Amortization of Plant Acquisition AdjPS
Sg
SG
5b
so
5,211,112
2,365,9-47
(23,380)299,9434.887.790 323.322
84 5,211,112 4,887 ,79O 323,322 (23,380) 299,943
407
5U
SG-P
SE
SG
TROJP
2,365,947
B4
B4 53,011,726 50,252,531 2,749,195 23G,497 2,985,692
Summary of Amortization Expense by Factor
a
SE
TROJP
DGP
DGU
so
SSGCT
SSGCH
SG.P
CN
5U
Total Amortization Expense by Factor408 Taxes Other Than lncome
7,873,655
50,367
17,178,497
:
3,874.316
24.034.891
31,572,045
124,73't,619
10,749,974
779,970
1,813,575
7,785,611
47,'t 50
16,162,756
:
3,723,363
31,572,045
1 17,356,385
10,114,342
730, I 58
1,701,0
-s2
88,044
,,r_-n
1,015,741
.
I 50,953
1.240
7,375,234
635,631
49,812
112,523
444,9-78
12,157
88,044
1,02s,61S
:
1 50,953
1.717.859
7,820,21?
635,631
4S,812
124,6it9
9,878
S
GPS
SO
SE
SG
OPRV.ID
EXCTAX
41140 Defened lnvestment Tax Credit - Fed
PTD DGU
41141 Deferred lnvestment Tax Credit - ldahoPTD DGU
Total Oeterred ITC
87
B5
(1,812,0U)(1,598,s07)(21 3,558)(377 ,971)(591.529)
{1.81 2.064}(1.s98.507)(213,558)1377,9711 (s91.529)
Q1
87
ROLLED.IN
Year-End
FERCACCT DESCRIP
BUS
FUNC
UNAOJUSTEO RESULTS
FACTOR Ref TOTAL OTHER
Page 11.18
IDAHOADJUSTMENT ADJ TOTALIDAHO*i
1 130
113',1
1132
1 133
1134
1 135
1 136
1 137
I 138
1 139
't140
1 141
1 142
1 143
1 144
1145
1146
1 147
1 148
1 149
1 150
1 151
1152
1 153
1 154
1 155
'1 156
I 157
1 158
1 159
1 160
1 161
1 162
ei:
1 166
1167
1 168
1 169
1170
1171
1 172
1 173
117 4
1175
1 176
1177
1178
1 179
1 180
1 181
1 182
1 183
1184
't 185
1 186
427 lnterest on Long-Term Debt
GPSGP SNP
429
- 1.003.099
428 Amortization of Debt Disc & ExpGP SNP
B6
Amortization of Premium on DebtGP SNP
B6
Other lnterest Expense
1.003.0993s5,945,454 334,952,760 20.992,694 - 20,992,69486 355,945,454 334,952,760 20,992,694 1,003,099 21,995,793
5,31 0,308 4,997 ,121 31 3,1 88 31 3,188
5 310 308 4.957 121 31 3.1 88 313 188
,r,,ro.rru ,r.uoo,rr, ,rr.rr, - ,rr,rn,86 13,394,875 12,604,881 789,993 - 789,993
(29,258.693) (27,533,095)(1.725.598)(1.725.598)
(29,258.693)(27.533.095)(1,725.598)(1 .725.598)
345.380.91 8 325.011.291 20.369,627 1.003.099 21.372.725
B6 345,380,91 8 325,O11,291 20,369,627 1,003,099 21,372,725
431
Total Elec. Interest oeductions for Tax
Non-Utility Portron of lnterest
427 NUTIL NUTIL
428 NUTIL NUTIL
429 NUTIL NUTIL
431 NUTIL NUTIL
Total Non-utility lnterest
Total lnterest Deductions for Tax
419 lnterest & DividendsGPSGP SNP
Total Operating Deductions for Tax
41010 Deferred lncome Tax - Federal-DR
NUTIL
gr
GP
AFUDC - Borrowedur
OTHCA
SNP
SNP
SNP
SE
5bceaT
GPSTAXDEPR TAXDEPR
B6
GP
CUST
PT
LABOR
GP
P
PT
P
GP
19,498,494
51,977
(4,1 84,893)
32,793,357
6,191,570
38,867,325
17,201 ,039
41 3.e39.500
19,481,825
48,752
(3,937,446)
30,859,294
5,796,1 50
36,455,810
1 6,1 83,962
390,825,012
'16,669
3.225
(247,447)
'1,934,063
395,420
2,411,515
1,017,077
23,114,488
829,356
2,293
448,483
zos,iot
5,991,101
846,025
2,293
3.225
201,036
1,934,063
598,821
8,402,616
1,017,077
23,114,488
5
CN
SG
SO
CUST
CUST
P
DPW
BADDEBT
SCHMDEXP
IBT
SNPD tzre,sosl tzoa,igo) tro,izgl r.8zs rs,isol87 524,139,404 495,504,722 28,634,682 7,476,512 36,111,194
ROLLED-IN
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page 11.'19
IDAHOADJUSTMENT ADJ TOTAL
eil
1 190
1 191
1192
1 193
1194
1.t95
1 196
1't97
1 198
1 199
't200
1201
1202
1203
1204
1205
1 206
1207
1208
1 209
1210
1211
1212
1213
1214
1215
12't6
1217
1218
1219
I ZZV
1221
1222
eri
1226
1227
1228
1230
1231
1232
I ZJJ
1234
1235
1236
1237
1238
't239
1240
1241
1242
I 215
1244
P
P
GP
PT
DPW
LABOR
PT
CUST
Str
SG
SNP
SG
ctAc
SO
SNPD
TAxDEPR
(1,e41,603)
(9,545,009)
(538,368)
{20,221,043)
(1 23,046)
(1 8,522,494)
3,514,14'l
(s74,059)
(425,e72)
(255,836,257)
(1 86,861)
708,01 4
642,537
(1,128,1211
(8,935,424)
(504,965)
(19,028,461)
(115,412)
(17,648,772)
3,306,35s
(s46,980)
(399,437)
(241,024,9021
(175,206)
646,742
604,545
(813,482)
(60e,s85)
(33,403)
(1,1 92,582)
(7,634)
(873,722)
207,786
(27,o7e)
(26,535)
(14,81 1,355)
(1 1,6s5)
61,272
37,992
(88,1 87)
(2?,42O)
1779,943)
(60e,s8s)
(33,403)
(1,1 92,582)
(9s,822)
(873,72?l
1 80,367
(27,075\
Deferred Income Tax - FederaFCRGPS
P SGCT
BOOKDEPR SCHMDEXPP TROJDCUST BADOEBTGP GPS
Total Deferred lncome Tares
SCHMAF Additions - Flow ThroughSCHMAF SSCHMAF SNPSCHMAF SOSCHMAF SESCHMAF TROJP
SCHMAF SG
SCHMAP Additions - Permanent
- (26,s3s)- {14,81 1,355)
1 1,6s4 (0)
- ol,zlz- 37,992
B7
B7 221,089,384 21 0,554,683 10,534,701 7,406,098 17,940,800
P
P
LABOR
SCHMAP.SO
SCHMAP
BOOKDEPR
SCHMAT Additions - Temporary
SCHMAT.SITUS SPSGDPW CIAC
SCHMAT-SNP SNP
P TROJDP SGCT
SCHMAT.SE SEPSGCUST CN
SCHMAT.SO SO
SCHMAT-SNP SNPDDPW BADOEBT
SCHMAT.GPS GPS
BOOKDEPR SCHMDEXP
TOTAL SCHEDULE - M ADDITIONS
c
SE
SNP
SO
SG
SCHMDEXP
1,561
(723,997)
978,697
12,736,682)
48,806,340
53,281,974
492,373
1,122,425
25,1 50,880
324,224
(9,259,68s)
1,512,633
(1,86s,600)
(1,693,070)
1,561
(677,7se1
9?O 82A
(8,712,172)
1,441,281
(1 ,704,1 so)
(1,se2,961 )
(46,238)
57,859
(547,;1 3)
71,352
(161 ,4s0)
(1 00,1 09)
(46,238)
57,869
st ir zg.ito t .iaz '- t,iqz
86
(2,861,2791 124,597
46,s04.;03 z,so2,;3750.139,548 3,142,426461,664 30,709
1,052,507 69,91 823,544,638 1,606,242
304,108 20j16
(2,1 35,364)
2.302.237
3,142,426
69.91 I
1,597,871
8,542,812
(6,042)
(481,969)
66,403- (161 ,450)- (100,10s)
(2,259 961)
(30,709)
ra,3zol
8,522,696
(6,042)
65,544
(4,949)
674,122,571 635,094,996 39,027,575 - 39,027,57586 789,258,383 743,672,283 45,586,100 6,278,208 51,864,308
bb 789.546,455 743,946,881 45,599,574 6,278,208 51,877,782
ROLLED-IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.20
IDAHOADJUSTMENT ADJ TOTALIDAHO
45
46
47
1248
1249
1 250
1251
1252
1253
1254
1255
1256
1257
1258
1 259
1 260
1261
1262
1 263
1264
1265
1 266
1267
1268
'1269
1270
127 1
1272
1273
1274
1275
1276
1277
1278
1279
1280
Jjzi
1284
1285
1 286
't287
1288
1 289
1 290
1291
1292
1293
1294
1295
1 296
1297
1298
1299
1 300
I 301
1 302
1 303
1304
1 305
1 306
1 307
I 308
1 309
1 310
1311
1312
1313
1314
1 315
1 316eI
1320
SCHMDF Deductions - Flow Through
SCHMDF
SCHMDF
SCHMDF
SCHMDP Deductions - Permanent
SCHMDP
P
PTD
BOOKDEPR
P
SCHMDP.SO
SCHMDT Deductions - Temporary
GP
DPW
SCHMDT.SNP
SCHMDT
SCHMDT
CUST
P
SCHMDT-SG
SCHMDT-GPS
SCHMDT-SO
TAXDEPR
DPW
TOTAL SCHEDULE - M DEDUCTIONS
TOTAL SCHEDULE . M ADJUSTMENTS
40911 State Income Taxes
e
DGP
DGU
e
SE
SNP
SCHMDEXP
5U
5U
BADDEBT
SNP
CN
SG
DGP
SE
SG
GPS
SO
TAXDEPR
SNPD
B6
B6
475,313
353,861
(24,4-04)
51,378,067
86,409,730
r so,9er
16,314,647
'102,414,498
45,324,335
(1 1,027,089)
444.958
332,991
(22,991\
21.7
51,334,143
81 ,313,5'1 I
r za.ies
15.272.725
96,060,21 2
42,644,360
(1 0,375,072)
30,355
20,870
(1,413)
43,924
5,096,211
a,iga
1,O41,922
6,354,286
2,679,975
(652,017)
60,906,1 38
30,355
20,870
(1.413)
13.744
urr,iuu
24,O76,736
',,uun,io,
30,431,022
523,01 I
60,906,1 38
57,668
- 5,096,21.1
- 8,498
- 2,679,975
1,090,720,929 1,029,814,791
'1 ,175,036
(s76,968) (s49,752) (27,216) - (27,216)86 1,381,095,110 1,305,643,389 75,451,721 25,793,102 101,244,823
86 1,381,770,500 1,306,276,617 75,493,883 2s,800,752 101,294,635
B6 (s92,224,045)(562,329,736)(29,894,309)(19,522,544)(49,416,854)
18,348,596
PTC
IBT
IBT
P
IBT
Total State Tax Expense
Calculation of Taxable lncome:
Operating RevenueB
Operating Deductions:
O & M Expenses
Depreciation Expense
Amortization Expense
Taxes Other Than lncome
lnterest & Dividends (AFUDC-Equity)
Misc Revenue & Expense
Total Operating Deductions
Other Deductions:
lnterest Deductions
lnterest on PCRBS
Schedule M Adjustments
lncorne Before State Taxes
State lncome Taxes
Total Taxable lncome
Tax Rate
Federal lncome Tax - Calculated
Adjustments to Calculated Tax:40910 PMr P40910 Prc P40910 P40910 rRs sdre LABOR
Federal lncome Tax Expense
Total Operating Expenses
16,356,426 1,992,170 (2,087,420)(ss,2s0)
SE
SG
IBT 18,348,596 16,356,426 1,992,170 (2,087,420) (95,2s0)
5.153.094.804 4.831 536.761 321 558.043 (16.376.313) 305.181.730
3,064,457,319
581,390,974
53,01 1,726
169,647,1 83
(57,244,026)
345,380,91 I
1592,224,045\
50,262,531
161,473,982
325,011 .291
(s62,329,736)
2,749,195
8.173,201
20,369,627
(29,894,309)
2,594,247
6,334,528
236,497
457.135
1,003,099
(19,s22,544)
188,799,741
39,993,51 1
2,985,692
8,630,335
(3,376,097)
21,372,725
(49,416,854)
2,878,251,826 186,205,493547,731,991 33,658,982
(s3,867,s29) (3,376,097)
72,571 69,625 2,946 (54s,949) (s43,003)3,811,335,747 3,583,9?2,027 227,413,720 9,076,459 236,490,178
404,1 54,095 360.273.707 43.880.387 (45,978,415)(2,098,028)
(95.250)'18.348.596 16.356.426 1.992.170 Q.O87.420\
385.805.499 343.917.281 41.888.218 (43.890.995) (2.OO2.777\
SE
SG
SO
S
35.0%
1 35,031,925
(1 02,236)
(69,697,276)
(1,s61)
35.0o/o
120,371,048
(95.707)
35.lYo
14,660,876
(6,52s)
35.0o/o
(1 s,361,848)
(174,845)
35.0%
(700,e72)
(6,529)
(4,49e,1e8)
(e2)
(65,372,923) (4,324,3s3)
(1 46e) (e2)
6s,230,852 54,900
4.171.€6.540 3.918.003.508 253.433.032 (1.51 9.s27)251,913,504
ROLLED-IN
Year.EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2.328,228 2.183.774 144,454SG32,639.383 2,159,062
50.502,258
- 144,454- 2,159,062- 3,340,674
Page '1 1.21
- 14,210,240- 19,498,651- 25,067,018
eii1324
1325
1326
1327
1328
1 329
1 330
'1331
1332
1 333
1 334
1 335
I JCO
IJJ/
1 338
1 339
1 340
1341
1342
1 343
1344
1345
1 346
1347
1 348
1 349
1 350
1 351
1 s52
1 353
1 354
1 355
1 355
e:i
1 360
1 361
1 362
1 363
1 364
1 365
1 366
'1367
1 368
1 369
1370
137 1
1372
1 373
1374
1375
1 376
1377
1 378
1 379
1 380
1 381
1382
1 383
1 384
1 385
1 386
1387
1 388
1 389
'1390
1 391
1 392J"
PSGPSGPSPSG
311 Structures and lmprovements
312 Boiler Plant Equipment
P
P
P
P
Turbogenerator Units
P
P
P
P
Accessory Electric Equipment
P
P
P
P
Misc Power Plant Equipment
P
P
P
P
Steam Plant ARO
P
SG
Jg
SG
5U
3,340,674
,,uro.n, ,.or,,io, ,ur,ir, -- ,rr,i$88 93,604,532 87,796,858 5,807,674 - 5,807,674
34,798,446
53,842,932
229,031,94'l
314,267,319
404,014,847
214,821,701
294,768,667
378,947,828
14,210,240
19,498,651
25,067,018
PSGPSGPSGPSG 62,589,051 58,705,726 3,883,325 - 3,883,32588 1.009.903.157 947.243.923 62.659.234 - 62,659,2s4
5U
SG
SG
SG
614,395,425
556,745,283
2,61 1 ,375,010
1 1 5,568,236
132,425,506
673,182.257
86,413,159
136,852,2e4
1 89,854,328
3,122,296
5,058,775
18,857,783
576,275,387
s22,202,136
2,449,352,784
31 0.865.035
1 08,397,829
124,209,192
631,414.802
81,051,673
128,361.294
178,074,855
2,928,573
4,744,904
17,687,756
38,1 20,038
34,543,147
142,022,226
7,170,407
8,2 16,313
41 ,767.455
5,361,487
8,490,971
11,779,473
193,722
313,871
1,170,027
38,1 20,038
34,543,147
171,759,867
r0410
B8
314
315
SG
5(,
5b
SG
SG
SG
SG
5(j
88
B8
317
SP
67,629,835 63,433,755 4,196,079 - 4,196,079
B8 988,805,834 927,455,579 61,350,255 - 61,350,255
7,170,407
8,216,313
41,767,455
5,361,487
8,490,971
11.779.473
193,722
313,871
1,170,027
67 ,327,572 63,150,246 4,177,325 - 4,177,32588 480,447,323 450,638,068 29,809,255 - 29,809,255
316
4 254.036 254,036
Unclassified Steam Plant - Account 300
PSG
Total Steam Production Plant 88
Summary of Steam Production Plant by Factor
5
DGP
DGU
Jg
SSGCH
Total Steam Production Plant by Factor
320 Land and Land Righls
Structures and lmprovements
P
P
31 .1 1 041 I C31
3,919,758 3,676,558 243,201 - 243,201
88 3,919,758 3,676,558 243,201 - 243,201
8.721.75A.O19 6.304.707.925 417.050.094 9,777,641 426.827,735
6,721,758,O',t9 6,304,707,925 41 7.050,094 9.777,641 426,827,735
6,721,758,019 6,304,707,925 417,050,094 5,777,641 426,827,735
PSGPSG
B8
SGSG 88
321
ROLLED.IN
Year-End
FERC
ACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.22
IDAHOADJUSTMENT ADJ TOTAL
GI
1 397
I eoe
I QOO
1400
1 401
1402
1 403
1404
1 405
I 406
1407
1 408
1 409
141 0
141 1
1412
1413
1414
14't 5
1416
1417
141 I
1419
1420
1421
1422
1423
1424
1425
1426
1427
142A
1429
e:r
1 433
1434
1 435
1 436
1437
1 438
1 439
1440
1441
1442
1443
1444
1445
1446
1447
1448
1449
1 450
1451
1452
1453
't454
1455
1456
1457
1 458
1 459
1 460
1461
1462
1 463
1464
1465e*
NP
322 Reaclor Plant Equipment
P
P
Turbogenerator Units
P
P
Land and Land Rights
P
P
Misc. Power Plant Equipment
P
P
323
325
Unclassified Nuclear Plant - Acct 300PSG
Total Nuclear Production Plant
Summary of Nuclear Production Plant by Factor
DGP
DGU
ou
Total Nuclear Plant by Factor
330 Land and Land RightsPSGPSGPSGPSG
Structures and lmprovementsPSGPSGPSGPSG
Reservoirs, Dams & WateNaysPSG
673,529 631,740 41,789 - 41,789
B8 31,316,716 29,373,677 1,943,039 - 1,943,039
29,299.922 27,482,0148.288.084 7.773.852
52,806,296 49,529,940
1,817,908
514,232
3,276,356
3.806.680 251.808
- 9,133,186- 1,190,7304.270,517 19.044.206
- 1,817,908- 514,232- 3,276,356
- 640,988- 326,798- 933,465
- 1,249,585- 321,846- 9,756,681
- 251,808- 212,888- 3,797 ,152
10,331 ,050
5,267,122
15,04s.014
20,1 40,0s1
5,187,319
157,252.215
147,203,107
19,191 ,463
238,113,274
4,058,488
3,431,190
61,200,178
9,690,062
4,940,325
14,1'l 1,549
18,890,465
4,865,473
1 47,495,533
1 38,069,920
1 8,000,733
223,339,585
3,218,303
57,403,026
640,988
326,798
933,465
1,249,585
321,846
9.756,681
9,1 33,186
1 ,1 90,730
14,773.689
212,888
3,797,152
9,659,471 9.060,151 599,320 - s99.320B8 192,239,055 180,311,623 11,927,433 - 11,927,433
P
P
P
5U
5\J
5b
PSGPSGPSGPSG
66,801,761 62,657,060 4,144,702 - 4,144,702
B8 471,309,605 442,067,297 29,242,308 4,270,517 33,512,825
333 Water Wheel, Turbines, & GeneralorsPSGPSGPSGPSG
Accessory Electric Equipmenl
30,408,718 28,522,015 1,886,703 - 1,886,70398 120,803,019 113,307,821 7,495,198 - 7,495,198
7 ,659,232 7,184,016 475,215 - 475,21588 76,349,089 71,612,026 4,737,064 - 4,737,064
334
ROLLED-IN
Year-End
FERCAGCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.23
IDAHOADJUSTMENT ADJ TOTALffi1470
1471
1472
1473
1474
1475
1476
1477
1478
1479
1480
1481.1482
1483
1484
1 485
1 486
1487
1 488
1 489
1 490
1 491
1492
1 493
1494
1495
1 496
1497
1 498
I 499
1 500
1 501
1502
Cll
1 506
1 507
1 508
1 509
1 510
151 1
1512
'1513
1514
1515
1 516
1517
1518
1519
1520
1 521
1522
1523
1524
1525
't526
1527
1528
.1529
1 530
1 531
1532
1 533
1 534
1 535
1 536
aaE
336
Misc- Power Plant Equipmenl
P
P
P
P
Roads, Reilroads & Bridges
P
P
P
P
Hydro Plant ARO
P
Unclassified Hydro Plant - Acct 300PSPSGPSGPSG
Total Hydraulic Production Plant
Summary of Hydraulic Plant by Factor
S
JU
DGP
DGU
Total Hydraulic Plant by Factor
340 Land and Land Rights
P
P
P
P
Structures and lmprovements
P
P
P
P
343
Fuel Holders, Producers & AccessoriesPSGPSGPSG
Prime Movers
P
P
P
P
P
Generators
P
P
P
P
2,359,453 2.213,061 146.392
JU
SG
SG
Jg
SG
SL,
SG
SG
1,142,565
I ,047,1 88
12.582
1,071,674
147,370
982,215
70,890
9,748
64,973
78',1
70,890
9,748
64,973
781
1 46.392
4,323,289
818,286
1 3,723,800
1 ,01 8,136
4,055,052
767,51 5
12,872,310
954.966
268,238
50,770
851,490
63,1 70
268,238
50,770
851,490
63,1 70
18,649,843 1,233,668 1,233,668
337
HP
B8
B8 914,260,i148 857,535,347 56,725,102 4,270,517 60,995,619
914,260,448
74,986
23,624,966
5.395.985
857,535,347
74,986
22,159,159
5,061 ,1 92
56,725.102
1,465,806
334.793
4,270.5_17 60,995,419
1,465,806
334,793
e
5U
SG
SG
SG
5(J
SG
5\,
B8
341
342
109,1 59,084
51.957.347
1,784,227,;Og
726.290,636
54,486,374
242,037,623
1 02,386,331
48.733.664
1,673,s25,;81
681,228,082
6,772,753
3.223,683
110,702,;22
45,062,5s3
51 ,087,019 3,379,355
6,772,753
3,223,683
110,702,022
86,056,356
- g,ezs,3ss
- 15 ,O17 ,17 5
4,273,000 4,007,883 265,117 - 265,117B8 165,389,431 155,127,878 10,261,553 - 10,261,553
8,424,526 7,901,828 522,698 522,698
2,692,815 2,525,739 167,075 - 167 ,07588 11,117 ,341 10,427,568 689,773 - 689,773
S
SG
SG
SG
SG
SG
UU
SG
40,993,80354,918,887 51 .51 1 ,456 3,407,431 - 3,407,431B8 2,565,436,926 2,406,2M,919 159,172,007 40,993,803 200,165,810
227,020,449 15,017,17516,423,605 '15,404,605 1,018,999 - 1,018,99988 312,927,602 293,512.073 19,4'.t5,529 - 19,415,529
ROLLED.IN
Year-End
FERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.24
IDAHOADJUSTMENT ADJ TOTALIDAHO
1 537
G3
1541
1542
1 543
1544
1 545
1 546
1547
1 548
1 549
1 550
'1551
1552
1 553
1 554
1 555
1 556
1 557
I 558
1 559
1 560
1 561
1 562
1 563
I 564
1 565
1 566
1 567
1 568
1 569
1570
157 1
1572
1573ei;
1 578
1579
1 580
1 581
1582
1 583
1 584
1 585
1 586
1 587
1 588
'15E9
1 590
1 591
1 592
1 593
1 594
1 595
1 596
I 597
1 598
1 599
1600
1601
1602
1 603
1 604
1 605
'1606
I 607
345 Accessory Electric Plant
P
P
P
P
346
OP
5G
SG
SG
SG
5('
SG
SG
B8
B8
347
5
5b
SG
5b
't35,300,481
111,442,273
1 26,905,791
1 04,527,860
8,394,69't
5.914.413
8,394,691
5,914,413
180.6551
'164B8
Misc. Power Plant Equipment
P
P
P
Other Production ARO
P
Unclassified Other Prod PlanlAcct 102PS
9,610,734
2.530.800
9,014,438
2,373,777
596.296
157,023
596,296
157,0-23
388.
DU
Total Other Production Plant
Summary of Other Production Plant by Factor
s
DGU
SG
SSGCT
Total of Other Production Plant by Factor
Experimental Plant103 Experimental Plant
P
Total Erperimental Production Plant
Total Production Plant
350 Land and Land Rights
T
T
T
352 Structures and lmprovements
T
T
T
T
Station Equipment
T
T
T
Towers and Fixtures
T
T
T
Poles and Fixtures
T
T
T
3.345,759.964 3,138,177.627 207,582.337 40,993.803 248.576.140
74,986
3,345,684,978
74,986
3.1 38.102.641 207.582.337 4o.es3.;03 248,576,140
SG
SG
JU
5g
5(J
5L,
SG
Jg
5b
SG
Jg
SG
SG
354
355
B8
B8 10,981.778.431 10.300.420,898 681,357,532 55.041.961 735,399.494
156,139,233 146,451,607 9,687,627 - 9,687,62788 225,627,425 211,628,418 13,999.007 - 13,999,007
21,060,783
48,427,409
1 15,518,737
I 72,635,580
19,7 54,071
45,422,741
108,351 ,401
161,924,441
1,306,712
3,004,669
452,533
'l ,1 16,450
- 1 ,306,712- 3,004,669
- 452,533- 1 ,1 '1 6,450
7,2s3,;s5 6,a41,;22
17,954,262 16,877,812158,847,658 148,991,987 9,855,670 - 9,855,670B8 1A4135,575 172,710,921 11,424,654 - 11,424,654
353
1.51'1.390.441
B8 1.799.544,757 1,687,892,373
7,167,336
10,71 1 ,13993,773,909 - 93,773,909
11'1 ,652,384 - 111,652,384
- 7,167,336- 10.711.139
125,024,873 8,270,270916,955,375 860,063,067 56,892,308 - 56,892,30888 1,205,686,451 1,130,879,883 74,806,568 - 74.806,s68
1 55,435,933
1 33,295,1 43
65,118,885
1 15,31 5,552
145,791,942 9,643,990
61,078,597 4,040,288108,160,822 7,154,730
- 9,643,990- 8,270,270
- 4,040,288- 7154,730516,425,953 484,384,411 32,041,542 7,250,668 39,292,210B8 696,860,390 6s3,623,830 43,236,560 7,250,668 50,487,227
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 1't .25
IDAHOADJUSTMENT ADJ TOTALIDAHO
Cl:161 1
1612
161 3
1 614
1615
1616
1617
1618
1619
1 620
1621
1622
1623
1624
'1625
1626
1627
1628
1 629
1630
163'l
1 632
1 633
1 634
1 635
1 636
1637
1 638
1 639
1 640
1641
1642
1 643
ei:1647
1 648
1 649
1 650
1 651
1 652
1 653
1 654
1 655
1 656
1657
1658
1 659
1 660
1 661
1662
1 663
1 664
1 665
1 666
1 667
1 668
1 669
356
357
Clearing and Grading
T
T
T
Underground Conduit
T
T
T
Underground Conductors
T
T
T
Roads and TrailsTSGTSGTSG
Unclassified Trans Plant - Acct 300TSG
Unclassified Trans Sub Plant - Acct 300TSG
SG
SG
SG
170,586,318
146,988,092
11,284,114
9,723,115
11,2U,114
9,723,115
395
5,686
201,154
156,71 1 ,206707,459,214 663,565,052 43,894,16't - 43,894,161B8 1,046,040,851 981,139,462 64,901,390 - 64,901,390
5t
SG
SG
6,371
91,651
3,242,082
5,976 39585,964 5,6863.040.928 201jil
3,340.104 3.132.868 207,236 207,236
358
359
SG
SG
5b
,,orr,iu,
6.41 1.908
,,oro,oru
6.014.082
,r,in
397.825
67,477
397.825
7.499.460 7.034,1 57 465,302 465,302
1,863,032
440,513
1,747 ,440 1 1 5,591413,182 27,332
1 15,591
27,332
TP
TSO
9,619,250 9,022,426 596,824 - 596,824B8 11,922,795 11,183,048 739,747 - 739,747
50,448,446 47,318,382 3,130,063 - 3,130,063B8 50.448.446 47.318.382 3,130,063 - 3,130,063
5,231,105,254 4,906,543,342 324,s62,912 7,250,668 331,813,579
62,028,583 60,534,269 1,494,314 - 1,494,31462,028,583 60,534,269 1,494,314 - 1,494,314
97,299,882 95,136,369 2,163,5'13 - 2,163,51397,299,882 95,136,369 2,163,513 - 2,163,513
901,028,391 871,836,011 29,192,380 - 29,192,380
88 901,028,391 871,836,011 29,192,380 - 29,192,380
1.045.311.674 970.273.225 75.038.449 75,038,449
1 ,045,31 1 5.038 75,038,449
655.9't 1 35_382.77E
B8
B8Total Transmlssion Plant
Summary of Transmission Plant by Factor
DGP
DGU
S(j
Total Transmission Plant by Factor
360 Land and Land Rights
DPW
36'l Structures and lmprovements
DPW
362 Station Equipment
DPW
363 Storage Battery Equipment
DPW
364 Poles, Towers & Fixtures
DPW
Overhead Conductors
DPW
365
B8
B8
778
B8
B8
B8
ROLLED-IN
Year-EndFERC BUS
367
368
UNADJUSTED RESULTS
Page 11.26
IDAHO
- 8,580,532eil
1 673
1674
1 675
1676
1677
1678
1679
1 680
1 681
1 682
1 683
1684
1 685
1 686
1687
1 688
1 689
1 690
1691
1 692
1 693
1 694
1 695
1696
1 697
1 698
1 699
1700
1701
1702
1 703
1704
1705
eff
1709
17 10
1711
171?
1713
17 14
1715
1716
17 17
1718
1719
ACCT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJ TOTAL
DPW 328.787.157 320.206.625 8.580.532
B8
B8
328,787,157 320,206,625 8,580,532 8,580,532
773.463.584 747.839.367 ?5.624.217 25.624.217
773,463,584 747,839,367 25,624,217 25,624.217
654,161.585 33,345,1 60 33.345,1 60
1,585 1
6.021.760.978 5.721.261,012 300.499,967 - 300,499,967
6,021,760,978 5,721,261,012 300,499,967 - 300.499,967
369
370
371
373
DP
DSO
Underground Conductors
DPW
Line Transformers
DPW
Services
DPW
Meters
DPW
Installations on Customerc' Premises
DPW S
Leased Property
DPW
Street Lights
DPW
Unclassified Dist Plant - Acct 300DPW S
Unclassified Dist Sub Plant - Acct 300DPW S
24
B8
177,959,362 164,374,948 13,584,414 - 13,584,41488 177,959,362 164,374,948 13,584,414 - 13,584,414
27,033.777 25.396.169 1.637.608 1,637,608
27,033.777 25,396,1 69 1,637,608 1,637,608
B8
B8
B8
B8Total DistribUtion Plant
Summary of Distribution Plant by Factor
S
Total Distribution Plant by Factor
ROLLED.IN
Year-End
FERC
392
393
BUS UNADJUSTED RESULTS
108,108,410
316,771
1,531 ,088
1 0,575,2034.992.134 330.2258,352 570
Page 11.27
IDAHO
- r 0,661 ,432- 20,954- 101,280- 428,741- 330,225_ 570
- 647.293- 229
- 270.630- 272.696- 3,267- 3,85s,163- 5.625
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
.-7720J:l BfJI" 3* ''i',12.'','"lz '?,lli::li 'll,sll : 'll:sr3
1723
1724
1725
1726
17271728 390
1729
1730
1731
1732
1733
1734
1 735
1 736
17371738 391
1739
1740
1741
1742
1743
1744
1745
1748
1747
332 312 211,151 76
21
76
SG
SG
5
SG
SG
CN
SG
SE
SO
PT
G.SG
PTD
S
SU
SG
CN
SG
SE
SO
5(,
SG
S
SO
SG
CN
SG
SE
SG
JU
>\J
1,228so 7,592,077 7,'143,167 448,909 - 448,90988 21 ,472,385 20,781,771 690,614 - 690,614
Structures and lmprovements
G-SITUS
PT
PT
CUST
(J-5\,
P
PTD
Office Fumiture & Equipment
G.SITUS
PT
PT
CUST
G.SG
P
PTD
u-Jg
G-SG
Transporietion Equipment
G.SITUS
PTD
b-5u
CUST
PT
r
PT
u-Js
PT
Stores Equipment
G.SITUS
PT
PT
PTD
G.SG
PT
95,642,272 89,987,074 5,655,198 - 5,655,19888 232,717,431 215,519,032 17,198,400 - 17,198,400
1 18,769,842
337.725
1,532,368
11,003,944
5,322,359
8.922
10,336,519
3,696
6,945,924
4,395,142
51 ,1 57
65,165,767
90.667
9,689,227
3,466
6,675,293
4,122,447
47,890
61 ,312,604
85,042
10,661,432
20,954
101,280
428.741
647,293
229
270,630
272,696
3,267
3,853,1 53
5,625
1748
1749
1750
1751
1752
1753
1754
1755tl:
I 759
1 760
1761
1762
1763
1764
1765
1 766
1767
1 768
1 769
B8 E6.988,872 81.935.968 5,052,904 5,052,904
S
Jb
5Uan
SU
Dg
B8
B8
77,528,271
7,034,29'.1
18,719,234
673.478
429,830
1 '18,263
343,984
9,009,077
53,469
1 13,785
318,705
5,218,457
5s.971
72,278,205
6,618,363
1 7,557,803
631,692
402,379
1 10,925
322,642
41
8,583,645
50,1 51
108,725
299,860
4,894,717
50,622
5,250,066
415,928
1,161 ,431
41,786
27,451
7,338
21,342
771
425,432
3,317
7,050
1 8,845
323,781
3,349
5,250,066
41 5,928
1 ,1 6'l ,431
41,786
27,451
7,338
21,342
771
425,432
3,317
7,060
18,845
323,781
3,349
14.767.5U '13,985,721 781,783 781,783
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page 11.28
IDAHOADJUSTMENT ADJ TOTAL
eii1773
1774
1775
1776
1777
1778
1779
1740
1781
1782
1783
17A4
1785
't 786
1787
I 788
'1789
1 790
1791
1792
1793
1794
1 795
1 796
1797
1 798
1 799
1 800
1 801
1802
1 803
1 804
1 805
G:
I 809
1 810
181 1
1812
1813
1814
1815
1 816
1817
1818
1819
1 820
1821
1822
1823
1824
1 825
1826
1827
1 828
1E29
1 830
1 831
1832
1 633
1834
I 835
1 836
1837
34,028,003
234,515
22,975,',t72
3,770,043
5,617
200,483
1,758,012
23,341,660
1,5'18
5,178,761
u,rua,oo,
271,218
14,022
32,015,619
21 9,965
21,549,682
3,547,126
5,258
1 88,044
1,648,937
2,012,385
14,550
1,425,49A
222,918
2EO
12,439
1 09,076
1,3A1,227
94
306,213
oor,ioo
16,828
870
2,012,385
14,550
1,425,490
222p18
359
't2,439
109,076
1,381,227
94
306,21 3
oo,,iro
't 6,828
870
394 Tools, Shop & Garage Equipment
G.SITUS
PT
G.SG
PTD
P
PT
U-DU
u-Ju
Laboratory Equipment
G-SITUS
PT
PT
PTD
P
G.SG
G.SG
b-5b
Power Operated Equipment
G-SITUS
PT
G-SG
PTD
PT
P
P
u-Jg
Communication Equipment
G.SITUS
PT
PT
PTD
CUST
G-SG
P
u-5(,
g-Jg
Misc. Equipment
G-SITUS
PT
PT
CUST
PTD
P
G.SG
u-Ju
Coal Mine
P
P
WIDCO Capital Lease
P
Remove Capital Leases
-_ 52,203
- 8.435- 170,881- 107- 147,060
S
SG
SG
SO
SE
SG
SG
SG
aoq
S
5b
SG
so
5E
SG
SG
SG
s
SG
SG
SO
Sb
SE
SG
5(J
Q
SG
5U
SO
CN
SG
SE
SG
SU
J
SG
SG
CN
SO
SE
5b
JU
2'l,960,433
1.424
4,872.548
u,ruu,roa
254,390
13.152
35,370,1 82 33,257,749 2,112,433 2,112,433
397
115,214,709
942,522
38,309,765
1,372,818
1,383,394
45.031
164,930,351
987,208
1,544,068
74,320,295
3,413,535
134,871 ,651
31 6,999
881,627
106,827,084
884,043
35,932,844
1 ,291,645
',,297,562
42.156
1 55,409,587
925,956
1,448,267
69,925,837
3,280,535
1 26,503,567
296,755
826,926
8,387,625
58,479
2,376,92?
81,173
85,832
2.876
9,520,764
61,251
95,801
4,394,458
1 33,000
8,368,084
20,245
54,700
61 0,921
2A0,87?
8,387,625
58,479
2,376,922
81,173
85,832
2.876
9,520,764
61,251
95,801
5,005,380
1 33,000
8,648,955
20,245
54,700
17.428 1,081 1,081
B8 704 178
?oq
B8
2,530,455
216,484
2,889,987
1,668
2,370,221
302,211,757
2,478,252
208,050
2,7',t9,',t06
1,561
2,223,161
282,911,236
52,203
8,435
1 70,881
1A7
147,060
1 9,300,520 11,404,6-74 30,705,1 95SE
SE
eoo
MP
SE
88 302,211,757 282,91'.t,236 19,300,520 '.t1 ,404,674 30,705,195
B8
B8
ROLLED.IN
Year-EndFERC BUS UNADJUSTED RESULTS
Page 11.29
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL--oJo wI:: c-srrus so ,l:ff]:Bl3 ,z:,?11',:ii? ,,u.u,,., - ,,u.u,,.,
so1841
1842
1 843
1844
1 845
1846
1847
1 848
1 849
1 850
1 851
1A52
1 853
1 854
1 855
I OCO
1857
1 858
I 859
1 860
1 861
1A62
1 863
1 864
1 865
1 866
1 867
1 868
1 869
'1 870
187 1
1872
1873
ei:
1877
1 878
1 879
1 880
1 881
1882
1 883
1 884
'1885
1 886
1887
1 888
I 889
1 890
1 891
1892
a to2
1 894
1 895
1 896
1497
1 698
t eoo
PTD
Remove Capital Leases
3,704,763 3,485,705 219,058 - 219,058B9 38,728,512 36,872,547 1,855,965 - 1,855,965
(38,728,s12) (36,872,547) (1,8s5,e65) - (1,8ss,965)
1011346 General Gas Line Capital LeasesPSG
Remove Capital Leases
GP Unclassified Gen Plant - Acct 300
G.SITUS SPTD SO
CUST
b-Jb
PT
PT
399G Unclassified Gen Plant - Acci 300
G.SITUS
PTD
G-SG
PT
PT
Total General Plant
Summary of General Plant by Factor
S
DGP
DGU
SG
SO
CN
DEU
SSGCT
SSGCH
Less Capital Leases
Total General Plant by Factor
301 Organization
I.SITUS
PTD
I-SG
302 Franchise & Consent
I-SITUS
I.SG
t_sc
I-SG
P
P
B9
S
SO
SG
SG
SG
CN
SG
SG
5b
S
SO
DU
5,225.619 4.916.635 308.984 308.984
88 5,225,6t9 4,916,635 308,984 - 308,984
1.4'14.267.569 1.324.008.013 90.259.556 12.296.467 102.556.023
B8
B8
577,080,207
277.921,103
272,215,397
303,070,981
22,708,393
538,544,1 40
260,677,545
256,1 19,670
283,715,587
21.823.618
38,536,066
17,243,558
16,095,727
1 9,355,394
884,775
,ro,in
61 0,921
11,404,674
38,536,066
17,524,429
16,706,649
30,760.068
884,775
B8
S
5b
SG
SG
5b
SG
a,rro,in
600,993 563,705 37,288 - 37,288B8 162,831 ,412 15',1 ,790,991 11,040,822 1,990,472 13,031,2s4
1,000,000
10,500,447
141,541,009
9, t 89,363
9,848,949
132,759,126
8.619.21 1
1,000,000
651,498
8,781,883
570.152
1,000,000
2,641,970
8,781,883
570.152
ROLLED.IN
Year-End
FERC BUS
eli 303'**"""*'iu'o'"''"n'!,
1904 P SE1905 CUST CN1906 P sG't907 P sG
'1908
1909 303 Less Non-Utility Plant,1910 I.SITUS S
191 11912 lP Unclassified lntangible Plant - Accl 3001913 I.SITUS S1914 I.SG SG1915 P SG1916 PTD SO
1917
191 I1919 Total lntangible Plant
1 9201921 Summary of lntangible Plant by Factor1922 S1923 DGP1924 DGU1925 SG
'r 926 SO1927 CN1928 SSGCT1929 SSGCH1930 sE1931 Total lntangible Plant by Factor
1932 Summary of Unclassified Planl (Account 106 & 102)1933 DP1934 DSo1935 GPeii if1940 TS01941 lP1942 MP1943 SP1944 Total Unclassified Plant by Factor
1 9451946 Total Electric Plant ln Service
649,633,440 61 0,985.072 38.647.367 367,568 39.014.935
649,633,440 610,986,072 38,647,367 367,568 39,014,935
812,465,252 762.777.0G3 49,688.'t89 2.358,040 52,046,229
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
UNADJUSTED RESULTS
1 0,693,600
140,549,711
336,696,957
3,452,059
1 19,593,745
Page 11.30
IDAHO
- 3,106,489- 9,297,222367,568 21 ,527J39- 235,503- 4,848,581
1 3,800,088
149,846,933
357,856,529
3,687,563
124,442,327
3,106,489
9,297,222
21,159,572
235,503
4,848,581
B8
B8
14,800,088
311,678,745
357,856,529
124,442,327
27,033,777
5,225,619
:
(3,249)
50,448,446
10,693,600
292,340,702
336,696,957
1 19,593,745
2s,396,1 69
4,916,635
(3,048)
47,318,382
4,1 06,489
19,338,044
21,159,572
4.848.581
1,637,608
308,984
(202)
3,1 30,063
,,r"o,in
367.568
4,106,489
21,328,516
21,527,139
4.848,581
1,637,608
308,984
(2o2\
3,1 30,063
B8
3,919,758 3,676,558 243,201 - 243,201
24,461,378,484 23,015,010,328 1,446,368,156 76,947,136 1,523,315,292
ROLLED.IN
Year-EndFERC BUS UNADJUSTEO RESULTS IDAHOACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
Page 1'1.31
- 343,142,5226.270.573,737 343,142,522
287 .167 .646 19,590.898GI
1 950
1 951
1952
1 953
1 954
1 955
1 956
1 9s7
1 958
1 959
1 960
1961
1962
1 963
1 964
't 965
1 966
a oa?
'1 968
'1969
1 970
1971
1972
1 973
1974
'ts75
1 976
1977
1 978
1 979
I OAn
'1981
1 982
eii
1 986
1 987
1 988
1 989
1 990
1 991
1992
a ooa
1 994
{ oo4
1 996
1 997
1 998
1 999
2000
2001
2002
2003
2404
2005
2006
2007
105
S
SE
DGU
DGP
SG
SO
CN
DEU
SSGCH
SSGCT
Less Capital Leases
Plant Held For Future Use
DPW
P
T
P
P
u
Total Plant Held For Future Use
114 Electric Plant Acquisition AdjustmentsPSPSGPSG
Total Electric Plant Acquisition Adiustment
6,613,716,259
306,758,544
16,802,409,547
630,071,926
147,150,7-20
s,784,767
3,707,729
8,923,302
29,463,838
1 5,759,907,;01
592,816,627
141,417,363
9,784,767
3,477,683
8,369,657
27,5A2 j53
1,042,s02,;46
37,255,299
5,733,357
230,045
553,644
1,881 ,685
11,404,674
64,563,973
978,489
(78s,690)
(1,E81 ,685)
30,995,572
1,107,066,019
38,233,788
5,733,357
(s53,644)
553,644
Accum Provision for Asset Acquisitlon Adiustments
PS
S
SG
SG
SG
SE
SG
S
CN
CNP
SG
SO
810
815
815
815
1,523,692 16,473 16.473
P
P
SG
SG
SE
S
SO
120
124
Nuclear Fuel
Total Nuclear Fuel
Weatherizatton
DMSC
DMSC
182W Weatherization
DMSC
DMSC
DMSC
DMSC
186W Weatherization
DMSC
DMSC
OMSC
DMSC
DMSC
Total Weatherization
s
SG
cnaT
SO
(s,742,1-?4)(8,049,099)2,306,974 2,306,974
816 (5,742,i24) (8,049,0e9) 2,306,974 - ...,.,.,.,,....,2.19.061971.
816
816 (4,222,8871 (6,546,071) 2,323,184 - 2,323,184
1,507 ,218
ROLLEDJN
Year-End
FERCACCT DESCRIP
Page 't 1.32
IDAHOBUS
FUNC FACTOR Rel TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
151 Fuel Stock
P
P
P
P
Total Fuel Stock
152 Fuel Stock - Undistributed
P
DEU
SE
SE
SE
Bt3
SE
(i ,s85.;1s)ei;2011
2012
2013
2014
201 5
201 6
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
f,il
2047
2048
2049
2050
2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
2065
2066
2067
2068
25316 DG&T Working Capital DepositPSE
25317 DG&T Working Capital DepositPSE
25319 Provo Working Capital DepositPSE
Total Fuel Stock154 Materials and Supplies
MSS
MSS. MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
Total Materials and Supplies
e
SG
SE
so
5(,
SG
SNPD
DU
5g
5b
Sb
SG
SG
Q.708.727\(2.535.736)(172,991 )(9.482)fi82.473\813 (2,708.727) (2,535,736) (172,991) (e.482) (182,473)
813 234,566,950 219,586,513 14,980,437 (1,592,917)1 3,387,520
90,577,565 85,248,501 5,329,064
5,242,264
6,914,497
50,456
102,849,659
4,781
(1,847 ,7_s2\
8,752,685
4,917,009 325,255
813
(273,000)(256,062) (16,938)
- 5,329,064- 325,255- 441,5896,472,908
47,472
96,468,373
4,484
(1,760,631 )
:
8.209.627
441,589
2,983
6,381,286
297
"r,:.r,
- 2,983- 6,3E1,286- 297
: "'':"
543,059 - 543,059
163 Stores Expense UndistributedMSS SO
25318 Provo Working Capital DepositMSS SG
Total Materials & Supplies
165 Prepayments
DMSC
GP
PT
P
PTD
Total Prepayments
813
- (16,e38)
B'1 3 (273,000) (2s6,062) (16,e38) - (16,938)
813 212.271.115 '199.351.682 12,919,433 - 12,919.433
S
GPS
5b
SE
SO
10,412,202
1 1 ,639,218
3.566.251
10,118,163
10,951,004
3.344.984
294,039
688,213
221,267
182.9712,865,001 2,682,030
- 294,039- 688,213- 221,267- 182.97118,031,101 16,964,946 1,066,155 - 1,066,155a$
ROLLEO.IN
Year-EndFERC BUS UNADJUSTED RESULTS
Page 11.33
IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
do69
I;l
'
BB:S" Bo ?2s,230,143 22a,1io,2ss 11e,B8s (1ss,008) (7e,123)
2075 P SG2076 DDSO2 so 13,948,315 13,123,5702oz7 ar@
20782079 186M Misc Deferred Debits2080 LABOR S 16,243.097 16,243,0972081 P SG -
2082 P SG2083 DEFSG SG 61 ,351 ,511 57 ,544,969 3,806,542 1 ,215,607 5,022,1492084 LABOR SO 47,025 44,244 2,781 - 2,7812085 p SE 1 1,751,997 11,001,465 750,532 - 750,532
2086 P SG -2087 GP EXCTAX2088 Total Misc. Deferred Deblts 811
2089
2090 Working Capital2091 CWC Cash Working Capital2092 CWC S 53,050,565 50,320,744 2,729,821 (',t92,4s7) 2,537,3642093 CWC SOzo94 cwc SE2095 er+
?0962097 OWC otherwork. cap2098 131 cash GP SNP2099 135 Working Funds GP SG2100 141 Notcs Receivebt' GP SO2101 143 otherA/R GP SO 25,944,879 24,410,793 1,534,086 - 1,534,0862102 232 A/P PTD S (63,788) (63,788)
2103 232 Np PTD SO (6,628,149) (6,236,236) (391,913) (391,913)2104 232 Np P SE (2,3s4,376) (2.204.01s) (1s0,360) (1s0,360)
13: lZi, Il,u* o, "" I :o (77'1-71) (72'383) (4'788) - (4'788)
Uoz 2533 osdMsc Dr cd P SE (5,847,337) (s,473,901) (373,436) (13,286) (386,7221
2108 230 AsscrRdr obrie P SE (6,288,130) (5,8E6,543) (401,587) (401,587)
2109 230 tusdR6i., oDhs P S
2110 254105 ARoRql,rbilry P SG -
2111 254105 ARoR6sLiablny P SE (1,013,516) (948,789) (64,727) - 164,727)
2112 2533 crcrta Rsramailon P SE
2113 ga
2114
2115 Total Working Capital
2116 Miscellaneous Rate Base?117 14221 Unrec Plant & Reg Study Costs2118 P i
21192120 ArS
21212122 18222 Nuclear Plant - Trojan2123 P S2124 P TROJP2125 P TROJD2126 315
2127
2128
Bla 56,722,976 53,8a5
ROLLED.IN
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR
UNADJUSTED RESULTS
Ref TOTAL OTHER
Page 11.34
IDAHO
ADJUSTMENT ADJ TOTAL
Cii
2133
2134
2135
2136
2137
2138
2139
2140
2141
2142
2143
2144
2145
2146
2147
2148
2149
2150
2151
2152
21 53
2154
2155
2156
2157
2158
21 59
2160
2161
2162
2163
2164
Ci:
21 69
2170
2171
2172
2173
2174
2175
2176
2177
2174
2179
't 869 Misc Deferred Debits-Trojan
P
P
Total Miscellaneous Rate Base
Total Rate Base Addltions
235 Customer Service Deposits
CUST
CUST
Total Customer Service Deposits
2281 Prop lns2282 lnj & Oam2283 Pen & Ben2283 Pen & Ben254 Reg Liab254 lns Prov
22541 Accum Misc Oper Provisions - OtherPSPSG
815
815
815 974.396.864 927,875.417 48.521.447 12.2s1.769 58.773,216
SO
SO
SO
S
SE
so
PTD
PTD
PTD
PTD
PTD
PTD
e
soen
SE
o1^
(5e,307,721)
(2,e10,412)
285,034
(1 ,863,1 34)
(3,583,508)
1 .607.191
(1,8e3,896)
(22,971 ,4-46)
(ss,800,936)
(2,738,323)
285,034
(1,746,930)
(3,360,004)
I
(3,s06,78s)
(172,089)
(1 1 6,204)
(223,503)
(s,51 7)
(1,425,259)
(3,s06,785)
(172,089t
(1 16,204)
(223,503)
2s4105 ARO230 ARO
254105 ARO
254
P
P
P
P
S
TROJD
TROJD
S
252 CustomerAdvancesforConstructionDPW .S
DPW SETSGDPW SOCUST CN
Total customer Advances for Construction
25398 SO2 Emissions
P
25399 Other Deferred Credits
P
LABOR
P
P
815
Bt9
819
(1,888,37e)
(21,s46,187)
(236,490)
1
(242,0_08)
(1,022,7-26)
SE
(4,ss2,133)
(23,5s9,473)
(2,648,s49)
\4,487,811)
(22,166,433)
(2,484,221)-
(64,322)
(1,393,040)
(1 64,32e)
- (64,3221- (1,393,040)- (164,32e)
o, o
ROLLED.IN
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.35
IOAHOADJUSTMENT ADJ TOTALIDAHO
Cii
2184
2185
21 86
2187
2188
2189
2150
2191
2192
2193
2194
21 95
21 96
2197
2198
2199
2200
2201
2202
2203
2204
2205
2206
2207
2208
2209
2210
2211
2212
zz tJ
2214
2215
en2219
?220
2221
2222
2223
2224
2225
2226
2?27
2228
2229
2230
2231
2232
2233
2234
2235
2236
2237
2238
2239
?240
190 Accumulated Deferred lncome TaxesPS
CUST
P
LABOR
P
CUST
P
P
P
PTD
CN
IBT
SO
DGP
BAODEBT
TROJO
SG
SE
SNP
s
tTc84
tTc85
tTc86
tTc88
tTc89
rTc90
bb
35,724,4-57
91,436,699
,,u0,iu
2,067,055
44,115,261
(12,251,553)
lrru ,ro,rrrl
(r,ouu,oro)
(s,297,628)
35,254,835
86,030,171
3,204,263
1 ,938,1 32
4'1,378,139
(1 1 ,469,1 17)
lrar,uoo,i-ro1
rnru,iuu)
(4,959,299)
(arr,rrr)
(493,263)
(103,734)
(251,140\
(172,727)
469,6_22
5,406,528
.o.,i.n
128,922
2,737,122
(782,4s6)
(,o,oru,iro)
(206,727,2-32)
tur,iunl
(338,329)
(67,087)
.
(28,07s)
(1 19,6s9)
(1,380,327)
:
1128,922)
(2,369,681)
658,
75,536
(3,079)
(1 28,8s3)
(220,271,224\
208,727,232
(2,293)
3,048
13,369
(41 ,361)
3,704
(3,177)
349,963
4,026,201
aor,iu,
(0)
367,442
(782,436)
(220,271,224)
0
(2,2e3)
3,048
1 3,369
(1 03,920)
3,704
(341,506)
(81,s54)
(167,785)
(1,1 94,295)
(s14,1 31)
(482,686)
(1 81 ,073)
(9s,082)
(67,087)
tru,orul
DPW SNPDPSG
Total Accum Deferred lncome Taxes
281 Accumulated Deferred lncome TaxesPSPT SGT SNPT
282 Accumulated Deferred lncome TaxesGPSACCMDIT DITBALCUST CNPTD SNPDPW SNPDLABOR SOOPW CIACPSEPSG
283 Accumulated Deferred lncome TaxesGPSPSGPSELABOR SOGP GPSPTD SNPP TROJD
PSGP SGCT.PSG
Total Accum Deferred lncome Tax
255 Accumulated lnvestment Tax Credit
erg
ao,orr,r-uo - ,
B1e (226,880,978\ (212,804,194') (14,076,784) 14,076,784 0
13,399,273 13,399,273(3,677,147,292) (3,470,420,060)
71
819
B19
,3s8.
(1O0,224,714)
(2,654,634)
(1 8,700,s47)
(13,280,848)
(8,1 6s,292)
(3,070,214)
(1,526,397)
(67,087)
(329,332)
(493,263)
(1 03,734)
12s1,140)
(200,802)
(100,067,624) (1s7,090)(2,489,928) (164,706)(17,506,251) (1,194,296)(12,495,s70) (78s,279)(7,680,606) (482,686)(2,88s,141) (181,073)
(1,431,31 5) (95,082)
etg
819 (3,883,721,882) (
PTD
PTD
PTO
PTD
PTD
PTD
PTD
PTD
Total Accumlated ITC
Total Rate Base Deductions r4.OSl./118.0861 (3.827.602.554t 1223.815.5321 0.O41.1671 (230.856.699t
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC
UNADJUSTED RESULTS
FACTOR Ref TOTAL OTHER
Page 11.36
IDAHOADJUSTMENT ADJ TOTALIDAHO
eiz
2244
?245
2246
2247
2248
2249
2250
2251
2252
2253
2254
2255
2256
2257
2258
2259
2260
zzo I
2262
2263
2264
2265
2266
2267
226A
2269
2270
2271
2272
2?73
?275
Cti
2280
2281
2282
2283
2244
2285
2286
2287
2288
2289
2290
2291
2292
2293
2294
2295
2296
108SP Sieam Prod PlanlAccumulated DeprPSPSGPSGPSGPSGPSG
108NP Nuclear Prod Plant Accumulated DeprPSGPSGPSG
108HP Hydraulic Prod Plant Accum Depr
S
SG
SG
SG
SG
108OP Other Production Plant - Accum DeprPS
1ror,o', o,orr 1
ou,802,976)
(886,61 3,759)
(auu,or r,ioo)
(736,110,037)
(831 ,603,991)
(or,rro,rur l
(48,692,939)
(55,009,768)(7,849,1 56)
(oa,rro,rrr)
(48,692,939)
(62,8s8,92s)
(179,1s4,366) (168,076,28e) (11,118,078) - (11,118,078)
817 (2,ss9,621,123) (2,400,809,957) (158,811,166) (/,849,156) (166,660,323)
817
P
P
P
P
P
P
P
P
P
Jg
5g
SG
SG
(',or,rru,irr)
(26,31 8,398)
(80,603,618)
1o',u,rr,,irr1(233.931,1 65)
(',oo,oro,rur)
(24,685,475)
(75,602,s83)
(rro,rr r,rru)
(219,416,954)
(ru,rau,urr)
(14,514,211)
.576.924
(1 ,1 67,6ss)
,rr,iro
(976,7e8)
(9,262,464)
(r,632,920)
(6,1 68,734)
(24,946,467)
(1 5,491 ,009)
E415
B't7
1 OSEP Expenmental Plant - Accum DeprPSG
SG
Total Production Plant Accum Depreciation
Summary of Prod Plant Oepreciation by Factor
S
DGP
DGU
SG
SSGCH
SSGCT
Total of Prod Plant Depreciation by Factor
108TP Transmission Plant Accumulated Depr
TSGTSGTSG
Total Trans Plant Accum Depreciation
817 (3,516.887.254) (3,298,682,7171 e18,204,5471 (9,08r,230)1227,285,777',,
(377,856,950)
(407,632,581)
77.975,1
(354,41 2,893)
(382,341,1 01)
(23,444,057].
(2s,291,480)
(23,444,057)
(2s,2s1,4801
35
B'.t7
ROLLED.IN
Year.EndFERC BUS UNADJUSTED RESULTS
Page 1'1 .37
IDAHO
Gi2300
2301
2302
2303
2304
2305
2306
2307
2308
2309
2310
2311
2312
2313
2314
2315
zJ to
2317
2318
231 I
aaad
2321larn
2323
2324
2325
2326
2327
2328
zSzv
2330
2331
2332
ei:
2336
2337
2338
2339
2340
2341
2342
2343
2344
2345
2346
2347
2348
2349
2350
2351
2352
2353
2354
2356
z3a I
2358
2359
2360
2361
2362
z5bJ
zJo+
zJoc
ZJOO
2367
2368
e;i
2372
z5t5
108361 StructuresandlmprovementsDPW S
108362 StationEquipment
DPW
108363 Storage Battery Equipment
DPW
108364 Poles, Towers & Fixtures
DPW
108365 OverheadConductors
DPW
108366 UndergroundConduit
DPW
108367 UndergroundConductors
DPW
108368 LineTransformers
DPW
108369 Services
108370 Meters
DPW
DPW
108371 lnstallations on Customers' PremisesDPW S
108372 Leased Property
DPW
108373 Street Lights
DPW
1 08D00 Unclassified Dist Plant - Acct 300DPW S
Unclassified Dist Sub Plant - Acct 300DPW S
1 08DS
108DP Unclassified Dist Sub Plant- Acct 300
DPW S
Total Distribution Plant Accum Depreciation
Summary of Distribution Plant Depr by Factor
S
Total Distribution Depreciatlon by Factor
817
817
(237,4e1,571) (226,091,121) (11,400,4s0) - (11,400,450)817 (237,491,s71) (226,0e1,121) (11,400,450) - (11,400,4s0)
817
(s43,311,233) (50e,167,s18) (34,143,714) 2,1s1,642 (31,992,073)817 (543,311,233) (s09,167,s18) (34,143,714) 2,1s1,642 (31,992,073)
(333,600,493)(321.091.264)(12,509.229)(1 2.509,229)
(333.600.493)(321.091.264)(12.509.229\fiz,509.229\
1.645.97 14,439,
817
817
817
817
817
817
4,334,295 4,179,917 154,378 - 154,378817 4,334,295 4,179,917 154,378 - 154,378
817 (2,387,454,2911 (2,258,387,676) (129,066,515)2,151,642 (126,914,973)
(2,387,454,291)(2,258,387,676) (129,066,61s)2,151,642 (126,914,973)
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
Dpw s (8.595.008) (8,068.760) (526.249)
817
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
ROLLED.IN
Year-EndFERC BUS
G-SITUS SPT SGPT SGG.SG SGCUST CNPTD SOPSE
G.SG SGG.SG SG
108MP Mining Plant Accumulated Depr.PSPSE
108MP Less Centralia Situs DepreciationPS
1081390 Accum Depr- Capital Lease
PTD SO
Remove Capital Leases
1081399 Accum Depr- Capital LeasePSPSE
Remove Capital Leases
Total General Plant Accum Depreciation
Summary of General Depreciation by Factor
S
DGP
DGU
SE
so
CN
SG
DEU
SSGCT
SSGCH
Remove Capital Leases
Total General Depreciation by Factor
Total Accum Depreciation - Plant ln Service
111SP Accum Prov forAmort-SteamPSGPSG
1 1 1GP Accum Prov for Amort-GeneralG-SITUS S
CUST CNI.SG SGPTD SOPSE
UNADJUSTED RESULTS
(177,536,687)
(1,645,743\
(3,345,162)
(66,247,066)
(6,s40,261)
(87,845,454)
(342,997)
(61,821)
(2s7,0471 1,927
Page 11.38
IDAHO
1.360 (12,428.018)- (108,864)- (221,279)1,186 (4,380,991)
(255.120)(104) (5,s2o,712)
(23,417)
(4,089)
Gi
2377
2378
2379
2380
238 1
2382
2383
2384
2385
2386
2387
2388
2389
2390
2391
2352
2393
2394
2395
2396
2397
2398
2399
2400
2401
2402
2403
2404
2405
2406
2407
2408
2409
eii
2413
2414
2415
2416
2417
2418
2419
2420
2421
2422
2423
2424
2425
2426
2427
2428
2429
2430
2431
2432
2433
2434
2435
2436
2437
2438
2439
2440
2441
2442
2443
2444t
(1 89,968,064)
(1,754,607)
(3,s66,441)
(70,629,243)
(6,597,309)
(93,366,063)
(366,396)
(65,910)
(12,429,377l.
(1 08,864)
(221,279\
(4,382,177)
(s,s20,609)(23,400) (18)
(4,089)
817
(rzo,see,oar) (rsg,lsa,igrr (ro,aao,asot - (ro,aao,igo)817 (170,369,001) (15e,488,591) (10,880,490) - (10,880,490)
817
817
817
417
817
817 {538.895.11 ft (504.930.535)(33.964.575)4,351 (33.960.224t
1,360 (12,428,018)
i,ur
(1 04)
1,927
1,1 86
817 (7,806,701,387) (
319
(1 89,968,064)
(17O.735,477)
(93,366,063)
(6,s97,30e)
F8,22eJ_98)
(177,538,687)
t, ur,r.,| ,urr)
(87,845,454)
(6,340,261)
(73,374,s-45)
(12,429,377)
(10,903,889)
(5,s20,60e)
(257,0471
(4,853,652)
(10,903,907)
$,524,712)
(25s,120)
(4,852,467)
(1 0,458,ss2)
(2,e36,060)
(s4,532)
(6,441,849)
(1 0,372,664)
(2,821,664)
(51,149)
(6,060,9s1)
(8s,e28)
(1 14,396)
(3,383)
(380,898)
- (8s,e28)- (114,396)- (3,383)- (380,898)
818
ROLLED.IN
Year-EndFERC BUSACGT OESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 1',l,39
IDAHO
ADJUSTMENT ADJ TOTAL
ei;2448
2449
2450
2451
2452
2453
2454
2455
2456
2457
2458
2459
2460
2461
2462
2463
2464
2465
2466
2467
2468
2469
2470
2471
2472
2473
2474
2475
2476
2477
2478
2479
2480
eii
2484
2485
2486
2487
2488
2489
2490
2491
2492
2493
2494
2495
1 1 1HP Accum Prov tor Amort-Hydro
P
P
P
P
1 1 1lP Accum Prov for Amort-lntangible PlantI-SITUS SPSGPSGPSEI.SG SG
I-SG SGI-SG SGCUST CNPSGPSGPTD SO
111lP Less Non-Utility PlantNUTIL OTH
1 1 1 390 Accum Amtr - Capital LeaseG.SITUS SPSGPTO SO
R6movs Capital Lease Amtr
Total Accum Provision for Amortizatlon
Summary of Amortization by Factor
Q
DGP
DGU
SE
SO
CN
SSGCT
SSGCH
SG
Less Capital Lease
Total Provision For Amortization by Factor
SG
SG
SG
SG
(s4,908)
818 (884,970) (830,062) (s4,908) - (s4,908)
(884,970)
(1,s70,876)
(399,1 s9)
(2,259,125)
(62,026,923)
(36,08s,s92)
(1 1 0,683,308)
(405,805)
396,357
91 0,304
(830,062) (s4,e08)
-
(753,639) (817,237)- (817,237)
(24,766)
(144,277)
(4,s07,412)
(2,238,923)- (266,362)- (4,312,496)
- 56,480
(374,394)
(2,114,848\(58,178,476) (3,848,448)
(33,846,669)
(24,766)
('144,277'
(658,964)
(2,238,923)(4,293,06s) (4,026,703) (266,362)
(25,1 7B)(279,408,2s0) (262,887,219) (16,s21,031) (9,869) (16,s30,900)
818 (4e7,132,105) (468,933,387) (28,198,718) (668,833) (28,867,s51)
(1 06,370,81 2)(4,312,496)
396,357
853,825 56,480
(380,627) (25,178)
(e,869)
(658,964)
(e03,165)
(144,277)
(16,398,958)
(4,426,8_92)
(7,064,453)
8,673,284 8,160,445 512,840 - 512,8409,979,946 9,410,627 569,319 - 569,319
818
(11,6s3,11'l)
(2,259,125)
(277,176,g',t51
(1 1 3,61 9,369)
(103,239,743)
(1 0,72s,946)
(2,114,848)
(260,787,726)
(109,192,4_77)
(96,834,255)
(903,1 65)
(144,277\
(16,389,089)
(4,426,8_92)
(6,405,489)
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