201605022015Earnings Report.pdf

ROCKY MOUNTAIN
POWER
A DIVISION OF PACIFICORP
RECE'VED
zst6 npR zs AH r0: r? !-ff9;:'Ji&ltl?11ii3'ite 310
,-,, i !f ilj { "',r';g;i l 8s r orv
April29,2016
VIA OWRNIGHT DELIWRY
Idaho Public Utilities Commission
472West Washington
Boise,ID 83702-5983
Attention: Jean D. Jewell
Commission Secretary
RE: PAC-E-02-03
Rocky Mountain Power Annual Earnings Report
Pursuant to the Stipulation between the parties approved by Commission order in Case No. PAC-
E-02-03, Rocky Mountain Power agreed to file an annual eamings report with the Commission.
Transmitted herewith, please find tvro copies of Rocky Mountain Power's results of operations
for the Idaho jurisdiction for the twelve months ended December 31,2015. 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
(801)220-2e63.
Sincerely,
Jfur m*-/e"-.
Jeffrey K. Larsen
Vice President, Regulation
Rocky Mountain Power
Enclosure
--.I
o
RECEIVED
?'$i6 hPR 29 tr6 P: l2
Roc KY M ouNTAI N'' u' lfi''\' i'j#'f,h\B''o'''
POWER
A D]VISION OF PACIFICORP
Idaho Jurisdiction
RESULTS OF OPERATIONS
For Period Ended
December 31,2015
o
o
ROCKY MOUNTAIN POWER
Stat ofldaho
Actual, Adiustod & Nomaliz.d R.8ultr ot Oper.tlonr . 2010 Proteol
Re3uit3 ol Oper.tlon. Oocemb.r 20i 5
('tl
Unadlustod
Rsults
285,019,107
15.820.741
(26,790,s92)
(6)
Type 3
Adlustnont!
10,454,321
/1,296,031
(21
Type I
Adi6tmenb
(3) fi)
Totel Adru.rad fyF2
Ac,tu.l Resutt Adlulthent
258.228,5r5
15.820.741
(s)
Td.l Annuallz.d
Actual R.rultt
258,2:2A,515
I 5,820.7,t1
(7)
fotal Normallzed
R6sull!
268,282,839
20,116,772
I Oporrting Rovoruo.:
2 G.neaal Bu.inoaa Rov.nu€g
3 lnt rdep.rlhentil,l spociel sal.r
5 Oth.r Oper.tinq Revenue.6 Toi.l Op.r.ting Revcnuo.
7E Op.rstlng Expen&siI St am Produc'tionl0 Nucl.ar Productlonll Hydro Productionl2 Othcr P*cr Supplyl3 Tranamllaion
t4 DiBtribrrtlon
l5 Customer Accounting
16 Customor S.ryic.
17 5.16rl8 Admlnl.tr.0ve & Goneraltx19 TotalO&MExpon.es
xx
20 Doprrcl.tion
21 Amortization
22 Taxoo Other Than lncome
23 lncomc Taxos - F.doral
24 lncom Tu.B . Si.to
25 ln@rc Tdes - D.t Net
26 ln@stmontT.x Crrdlt Adl.
27 lrl.c Reven$ & Exponr.
70,966,2s2
2,545,337
60,860,874
12,978,701
r0,670,59r
3,698,7'14
,1,625,803
e47,7-sol
(4,r60,928)
:
(82)
(3,836,298)
70,678,503
2,5'r5337
56,699,9,16
12,978,7U
10,670,69t
3,698,662
789,s05
2t,790
3,437
6,359
3,883
11,812
8,2j24t,:,
70,700,293
2,519,771
s5,708,306
12,982,5E8
10,6E5,503
3,706,887
790,951
(l,106,756)
14.595
5,407,210
(374,688)
121,273
797,120
12,1.?7
69,593,537
2,563,360
52.115,516
12,60?,899
10,8U),776
4,498,007
803,078
7,064,059 (78r,490) 6,28?,569 17,513 6,300,082 406,592 6,?q9,673
t73,410,465
38,224,m6
2,738,639
8,826,095
7,767,549
1,539,508
r2,352,120
(s45,332)
(9,066,s48)
308,302
(r,933,707)
(5,'17'1,829)
{703,r73)
(r0s,282)
164,343,917
38,532,909
8t,4.933
8,826,095
2,592,720
835,335
'12,2'15,838
(s4s,332)
19,itG5
558,764
s,62t
161,423,382
3S,091,673
81,1,554
E,826,095
2,376,285
806,925
12"246,838
(s45,332)
s,271,172
11,121,2811658,416
314,262
(2,34?,689)
l.228,5171
5,148,3?l
1 69,597,85,1
37,970,389
1,472,910
9,1'$,357
26,596
577,978
17,395r08
(54s,332)
(2r6,135)
(29,410|
g
28E
30
31
Tot l Op..ating Expon.o.:
Oper.tlng R.v For R.tum:
214,335,938 (1q751,'176)227,581,762 227.986.768 7.697,600 235,684,368
32 Rlt 886:
33 Eloct ic Pl.nt ln S.ryl@
34 Plant Hold fo, FutuE U&
35 llitc DtfetEd D€6lb
36 Eloc Plant Acq Adl
37 Nuol!.r Fsl
3E Prepeym.nts
39 F@l Stock
ito Materl.l & Supplio.
41 Worling C.ptt l
42 W.dheriadion Loan!
43 ili.c Rab B.reuil4 Totrl El.ctdc Pla,rti
45il6 R.tc B.s! Oeductioh.i
47 Aeum Prov For Oepaoc
4E Accuh Prov Fo, Amort
49 Accum OoI lncom. Tsx
50 l,rnemorti.ed tTC5l Cuitomo, Adv For Con6i
52 Customor Soryico Doposlta
53 Mlrc R.t Bs.e Oeducton.
,t,525,525,637
81s.873
53,256,13E
1,893,/ts0
2.713,703
11,618,119
13,312,847
2,968,24
1,878,271
'12,379,621
(8'r5,873)
(28,567,368)
(197,3671
r,517,905,261
24,688,770
r,893,450
2,n3,703
'H,6t8, r9
13,312,U7
2770,062
1,878,271
Q,1971
,,537,905,261
24,688,770
1,893,1150
2,773,703
i1,614,119
13,312,U7
2,768,665
1,878,2-71
14,469,798
(739.708)
(285,696)
r,619,253
(163,904)
25,0't3
1,552,375,059
23.949,062
1,607,75/i
2717,703
13,23?,372
13,148,9.12
2,793,677
1,A78,271
1,614,042,269
(r87,89r,699)
(31,18r,33/t)
(2s3,768,8S7)
(90,r76)
(1,894,05s)
(r7,200,985)
(303,631)
7,326,717
212.970
1 ,596,8,11 ,285
({87,89r,699}
(31,484,96s)
(246,i1it2,180)
(90,'176)
{1,6s1,085)
r,596,839,087
('1E7,891,691r)
(31,481,955)
l'246,412,1001
(90,r76)
fi,651,085)
11,921,?55
8,282,12'
(323,r9r)
(6s7,365)
r,611,763,843
(,179,609,s78)
(3r,008,156)
(247,099,s45)
(90,r76)
(r,551,085)
51
55
s6
57
58
Totrl R.t Ba.e Dcduotlons
Totll Rd. BB.e:
(800,059,809)21,738,e6 (78,321,163)(778,321,163)7.301,565 (771,019,598)
440.741.215
59 Rotuh on Rrto Bas
g
60 R.turn on Equity
61
62 TAX CALCULATION:
63 Ope,.ting RevenB
B[ Othor D.duc-tion.
65 lnt.re.t(AFUDC)
66 lDt ro.t
67 Schedule'M" Addltion.
68 Schedulo -il" Deducilon.
69 lncome B€for. Tu
707l Sttte lncom. Tuei
72 Tdabl6 lhcomc
73
7il Faderal lncomo Tu.a + Olh.t
6.771%
10.791% .2,176.h 8.315% .0.m6%
86,s39,756 (1s,989,273) 70,5s0,483 (G47,851)
(r,906,723) (4,457) (1,911,180)
8.219% 1.166% 9.385%
69,902,632 9,081,77E
(rBl1,r80)
76,984,410
(t,9rr,180)
21,138,663
48.206.218
20,798,8EE (2',19,00r) 20,579,E86 (s5) 20,579,83r s58,83248.579.524 2n,45 48,8s6,939 - 48,856,939 (650,721)
82,317,243 - 82,317.213 . 82,317,213 12,915,115 95,2X2,3s7
33,909,873 (rs,,188,399) 18,421,173 (64r,795) 17'773$7a (5,0i12,890) 12,730,708
(1) Typo t rdlu.tmntt lnvolye nom.llzaoon fd out of petlod histryi@l and unu.cl lt ms thd @ur durlng th€ te.( p.rlod.
(2) Typs 2 .dru.tn.ntt lnnu.lizo chango. that Gcured during the t$t Petlod'
(3) Typr 3 rdrurtmnt .E kndn .nd m.surable ltem. that will occur in 3 futuB Poriod
IDAHO SUMMARY OF ADJUSTMENTS TOTAL
RevenueAdjustments O&MAdjustments
Totar Adiustments (Tab 3) (Tab 4)
Net Power CostAdjustments Deprecialion &
(Tab 5) Amonization (Tab 6)
o,rn.or., -
Page 1.1
Tax Adjustments Misc Rate Base
(Tab 7) Adjustments (Tab 8)
(16,736,268)
4.296,031
(109.286J
(16,736.268)
04.429\
1 Operating Rev6nus:
2 GeneEl Eusin* Rovsues
3 Interd€parihdtal
4 Special Sal6
5 Othq Operating Revenue6
6 Tot6l Opersting R6v6nues
7
B Opdratlng Expensgs:
I Sioam Production
10 Nuclear Production
'11 Hydrc Prodlction
12 Other Powr Supply
13 Transmission
'14 Oi8tibution
15 Customgr Aodunling
16 Customor Sorvlc€ & lnfo
17 Sals
18 Adminlst ativs & Gen€ral
19 Total O&M Exponss
20 Deprsiation
2'l Amrtizaton
22 Taxs Other Than ln@h€
23 ln@m€ Tu6s: F6d6ral
24 Stato
25 Def€r€d ln@m€ Taxes
26 lnv6sm6nl Tsx Cr€dit Adj.
27 Misc Revenue & Expense
28 Total Operaling Expens*:
\1,372,716)
18.032
1.254.U2
(370.805)
139.085
799,262
13,822,725)
(357,386)
(3,618)
u,274
525.602
36.465
139,085
799.262
(3,822,7-251
(357.s86)
(1.095,416)
i203,163)
1407.270\
(273,681)
114.2421
932.203
(3,712,61 1 )
(254,218)
(1,26s,670)
3',14.262
(7,738,9s3)
(961.530)
5,043,089
(5.616,622)
(763.206)
(2,651.041)
ann.oaa
(1,705,849)
,,*r,r$
272,4.&5
720,582
i'1,617,982)
299,073
40,639
860
314.262
(879,e40)
(29.491)
644,279
(974.800)
352,313
(4,446.318)
(601,181)
5,0,42,2.29
18.651.571)t6.379.828)(1.705.292\571.924 (556.8281 (595.069)13 522
29
30
31
Operating Rev For R6tum: (3,897'99?) (10.430.869) '1,670,436 3,724,106 556,828 (13.522)
32 Rat€ Bass:
33 Eloctric Plant ln Seilic€
34 Plant H€ld for Future Us6
35 Misc D€ferod Dobils
36 El6c Plant Acq Adj
37 Nuclear Fuel
38 Prepaymonts
39 Fuel Stock
40 Matorial & Sspplis
41 Working Capital
42 Weath€rietion Loans
43 Misc Rate Bas€
44 Total Eloctric Plant
45
46 Deductions:
47 Aocum Prov For Oeproc
48 Accum Prov For Amorl
49 Accum Def ln@me Tax
50 Unamortiz€d ITC
51 Custom€r Adv For Conet
52 Custom€r Serui@ Dep@its
53 Mis€llan@us D€ductions
26,8{9j22
(815.873)
(29.307.076)
(285.696)
1,619,253
(163,904)
(174,552)
26.819,422
(81s,873)
(29,307,076)
(28s.696)
1.619.253
(163,904)
(174,5521
9,282,121
\626,822)
6,669,352
242.970
'ro.orr.u"',
\221,122)
(41,866)
1.478312
8,503.243
(584.956)
4,884,73't
242,970
,lo,rro,ru,
298,310
301.734
29.040.2't1 1 474 312 27 216 M5
56
57
58
59
Total Ooductions
Tobl Rale Bssel 1.478.312 24.9*.418
60 Eslimat€d ROE impact
61
62
63
64 TAx CALCULATION:
65
66 Operating R6v6nue
67 OthorDeduotions
68 lntereEt (AFUDC)
69 lnt6r€9t
70 Schedule "M" Additlons
72 Sch6dul6'M' Dductons
73 ln@me Beforg Tax
74
76 Slate ln@me Tax@
7/ Tdable ln@m6
78
79 Fedem, lncom€ Taxs
17.555,U7\
(4,4s?l
339,775
(373,305)
12,915,1 15
(16,810,697)2.692.124 6.001.880
0.1396/0
2266
0.114%
'314,262)
(4,457)
339,775
121,791)
1rrr.,ou1
12 912 A49
(21,179.085)
(961,530)
120,217,554')
(16,810.697)
(763.206)
06.047,491)
2.692,124
2,569.902
6,001,880
272,485
5,729,394
895,1 33
40.639
854,494
(649.579)
(29.491)
(620.089)
(13.307,945)
(604,181)
(12,703,765)
Rocky Mountain Power
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
OTHER INFORMATION
The capital structure is calculated using the five quarter average from 1213112014 to 1213112015.
Page 2.1
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF RATE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 OR 12 CP:
DEMAND o/o
ENERGY %
IDAHO
DECEMBER 2015
JAM Dec 2015 Results lD
Revenue Requiremenl Departmenl
4t25t2016
4:04:12PM
Year-End
2010 PROTOCOL
Separate Jurisdiction
12 Coincident Peaks
75% Demand
25o/o Energy
IAX INFORMATION
TAX MTE ASSUMPTIONS:
FEDEML RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDEMUSTATE COMBINED RATE
TAxRATE
35.00%
4.54o/o
1 .619
37.951o/o
CAPITAL STRUCTURE INFORMATION
CAPITAL
STRUCTURE
48.81%
0.01%
51.18%
100.00%
EMBEDDED
COST
5.15%
6.75o/.
9.90%
WEIGHTED
COST
DEBT
PREFERRED
COMMON
2-514o/o
0.001%
2010 PROTOCOL
Year-End
Page2.2
RESULTS OF OPERATIONS SUMMARY
UNADJUSTED RESULTS IDAHO
Description ofAccount Summary: Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL
1
2
J
4
5
o
7
8I
10
11
12
13
14
.15
16
17
18
19
20
21
22
23
24
25
zo
27
28
29
30
31e
35
JO
37
38
39
40
41
42
43
44
45
46
47
48
49
50
cl
52
53
54
55
56
57
58
59
60
61
62
63
64
65
ob
67j
Operating R6venues
General Business Revenues
lnterdeparlmental
Special Sales
Olher Operating Revenues
Total Operating Revenues
Operating Expenses:
Steam Production
Nuclear Pmduction
Hydro Production
Other Power Supply
Transmission
Disldbution
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 Nel
lnvestment Tax Credit Adj.
Misc Revenue & Expense
Total Operating Expenses
Operating Revenue for Retum
Rate Base:
Electric Plant in Service
Plant H6ld for Future Use
Misc Defened Debits
Elec Phnt Acq Adj
Nuclear Fuel
Prepayments
Fuel Stock
Material & Supplies
Working Capital
Weatherization Loans
Misceltaneous Rate Base
Total Eleclric Plant
Rate Base Deductions:
Accum Prov For Depr
Accum Prov ForAmort
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
Retum on Equity
Net Power Costs
Revenue Requirement lmpact
Rate Base Decrease
2.3
2.5
2.3
2.4
2.4
4,810,600,630
0
269,833,622
1 ,146,025,051
0
42,326,257
1,007,352,570
215,664,452
207,035,425
81,365,999
135,712,01 1
0
134,255,043
4,525,581,524
0
254,012,880
145.924.291
1,075,058,799
0
39,780,920
946,491,695
202,685,748
196,364,734
77,667,254
1 31 ,086,208
0
1 27.1 90.984
285,01 9,107
0
15,820,74'.1
70,966,252
0
2,545,337
60,860,874
12,978,704
10,670,691
3,698,7214
4,625,803
0
7,064.059
(16,736,268)
0
4,296,031
(1,372,716)
0
18,032
1,254,642
(370,805)
139,085
799,262
(3,822,7251
0
(3s7.386)
268,282,839
0
20,116,772
69,593,537
0
2,563,368
62,1 15,516
12.607.899
10,809.776
4,498,007
803,078
0
6.706.673
2.5
z.o
2,7
2.9
2.10
2.12
2.12
2.13
2.13
2.14
2.14
z- to
2.17
2.17
2.20
?.20
2.19
2.17
2.4
2.20
2.30
2.31
2.33
2.3'l
2.32
2.32
2.32
z.J5
2.34
2,969,736,807
674,204,141
43,422,397
1 85,302,308
134,575,401
26,335,1 50
1 72,506,1 60
(4,756,408)
4,200,453,475
't,034,827,070
2,796,326,342
635,979,535
40,683,758
176.476.212
160,1 54,040
(4,211,076)
173,410,465
38,224,606
2,738,639
8,826.095
12,352,120
(545,332)
(3,712,611)
(254,218)
(1,265,670)
314,262
(7,738,953)
(961,530)
5,043,089
0
(8,6s1 ,571)
(3,897,952)
1 69,697,854
37,970,389
1,472,970
9,140,357
28,596
577,978
17,395.208
(545,332)
235,684,368
61,527,959
126,807,851 7,767,54924,795,642 1,539,508
(872,481) (894,7681 22,287 (75,940\ (53,6521
3,956,1 1 7,536 244,335,938
969,401,159 65,425,91 1
26,317,061 ,346
23,319,217
955,399,607
43,011,308
U
54,981 ,163
186,683,1 77
232,859,093
51,025,243
19,59s,904
0
24,791,535,710
22,503,344
902.1 43.469
41 ,1 17,858
0
52,207.461
1 75,065,058
219,546,246
48,057,014
17 ,717,630
0
1,525,525,637
815,873
53,2s6,1 38
1,893,450
0
2,773,703
11,6'18,1 19
13,312,847
2,968,229
1,878,27 4
0
26,849,422
(81 s,873)
(29,307,076)
(28s,696)
0
0
1 ,619,253
(163,904)
(174,552)
0
0
1,552,375,059
(0)
23,949,062
1 ,607,754
0
2,773,703
13,237,372
13,148,942
2,793,677
1,878,274
0
2.38
2.39
2.35
2.34
2.34
2.34 (464.835,104) (439,601,456) (2s,233,648) 14,472,591 00,761,057)
27,883,936,059
(8,443,081,694)
(546,542,636)
(4,483,328,537)
(633,1 94)
(33,685,743)
0
(1 3,972,1 06,909)
13,91 1.829.150
26,269,893,789
(7,955,1 89,995)
(515,361,302)
(4,229,559,640)
(543,018)
(31,791,687)
n
(13,172,047 ,100)
13,097.846.690
1,614,042,269
(487,891,699)
(31,1 81,334)
(253,768,897)
(90,1 76)
(1,8e4,055)
0
(800,059,809)
813,982,460
(2,278,427)
8,282,121
(626,822t
6,669,352
0
242,970
0
29,040,21'.l
26,761,785
1 ,611,763,843
(479,609,578)
(31,808,156)
(247,099,545)
(90,176)
(1,6s1,085)
0
(771,019,598)
840,7M,245
8.038%
10.791%
101 ,317,915
6,713,988
\48,7?7,?44)
7.3180k
9.385%
91,646,156
6,934,727
(54,953,882)
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
Seles lo [.,ltimete CustomeB
440 Residential SalesOS 1,781,722,516 1,708,668,571 73,053,945 (723,399) 72,330,545
442 Commercial & lndustrial SalesOSPSEPT SG
2,992,033,307 2.780,580,774 211,452,532 (1 5,998,641)195.453.892
B1
444
Page 2.3
*
72
73
74
75
76
78
70
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98oo
100
101
102
103
104f,i
108
109
110
111
112
113
114
115
116
117
118
119
120
121
1?2
123
124
125
126
127
128
129
130
131
132
133
134
135
IJD
137
138
r20
140
;n
145
B1
Public Street & Highway LightingOS
Other Sales to Public AuthorityOS
lnterdepartmental
DPW
GP
Total Sales to Ultimate Customers
Sales for Resale-Non NPC
P
447NPC Sales for Resale-NPC
P
P
P
Total Sales for Resale
Provision for Rate Refund
P
P
Total Sales from Electrlcity
450 Forfeited Discounts & lnterest
CUST
CUST
Misc Electric Revenue
CUST
GP
GP
Water Sales
P
Rent of Elect ic Property
DPW
T
T
GP
SO
19,942,747 19,430,1 17 512,630 (14,227\498,402
M5
448
B1
B1
447
D
SO
SG
CE
SG
S
5(,
S
SO
B1
B1
B1
B1
B1
Qi
16,902,061 16,902,061
16,902,061 16.902,061
4,810,600,630 4,525,s81,s24 28s,019,107 (16,736,268) 268282,839
6 751 4ji 6 751 4?3 - - -
ATqlr?1 A7qtl?? - - -
263,082,1 89 ?47 ,261,447 15,820,7-41 4,296,031 20,116,7-7?
263,082,1 89 247 ,261,447 15.820.7 41 4,296,031 20,116,772
ar
5,080.434,252 4,779,554,404 300,839,848 (12,440,2371 288,399,61 1
9,141,276
5,521,840
8,733,327 407,950 - 407,950
er
451 )
5b
SO 9.407
5,433,240
8.862
88,600
545
88,600
545
1 1 1
5b
S
5b
SO
9,020,770 8,862,3596,178,199 5,806,666
- 158,41 1- 371,533
158,41 1
371,533
18,000 16,918 1,082 1,082
454
3,854,279 3,630,857 223,422 (34.856) 188,565
B1
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page2.4
IDAHO
ADJ TOTALt:
148
149
150
151
152
153
154
155
156
187
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
'174
175
176
177
178
179
180ei
184
185
186
187
188
189
190
191
192
193
194
195
195
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
456 Other Electric Revenue
DMSC
CUST
OTHSE
OTHSO
OTHSGR
Total Other Etectric Revonues
Total Electric Operating Revenues
Summary of Revenues by Factor
5
CN
SE
SO
SG
DGP
Total Electdc Operating Revenues
Miscellansous Revenues
41 160 Gain on Sale of Utility Plant - CRDPW STSGGSO
T
P
41170 Loss on Sale of Utility Plant
DPW
T
41 18 Gain from Emission AllowancesPS
S
CN
SE
SO
SG
(6,239,827)
8.324,826
1,473,932
1 17,543,590
(6,238,140)
7,806,735
1,388,492
110,474,975
(1,688)
518,091
85,440
7.068,615
409,4-28
(483,8s7)
407,740
518,091
85,1140
6,584,758
B1
B1
BI
121,102,520 113,432,062 7,670,a58 (7a,429) M
1s4,846,293 115,921,291 8,922,001 (109,286)8,8r2,716
5235280,545 4,925,s18,695 309,761,849 (12,s49,523)297,212,327
4.834,796.123
8.324,826
386,821,978
4,549,123,743
7.806.73s
363,560,006
285,672,380
518,091
309,407
23,261,572
(16,326,840)
(34,856)
3,8'12,173
269,345,541
518,091
274,550
27,074,145
5,337,618 5,028,212
SG
SG
5g
B1
B1
41181 Gain from Disposilion of NOX Credits
SE
SE
4194
421
lmpact Housing lnterest lncomePSG
(Gain) / Loss on Sale of Utility PlantDPW S
t5u
TSG
PTD SG.P
PTD SO
B1
B1
0,236,374)
(186,536)
t872.4811
(1,236,3774\
(175,723)
(894,768)
(10,813)
120
22287
10,788 (2s)
SG 727
{75.940)
B1
Total Miscellaneous R6venues
Miscellaneous Expenses4311 lnterest on Customer Deposits
CUST
Total Miscellaneous Expenses
Net lllisc Revenue and Expense
{53.6521
B1
B1 (872.jl81)(894.768t 22,287 (75.9rO)(53.652)
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNAOJUSTED RESULTS
OTHER IDAHO
Page 2.5
IDAHOADJUSTMENT ADJ TOTALa
218
?19
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
235
240
241
242
?43
244
245
246
248
249
C
254,((
256
257
258
259
260
lol
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286el
290
291
?92
293
294
295
500 Operation Superuision & EngineeringPSG
SG
14,077,255
1.439,7s6
13,230,704
1 ,353,175
846,551
86,581
120,029 966,581
86,581P
501 Fuel Related-Non NPC
P
P
P
P
P
P
501NPC FuelRelaied-NPC
P
P
P
P
P
505
506
82 15,51 7,01 1 14,583,878 933,1 33 120,029 1,053,162
82
s
SE
SE
SE
SE
S
SE
SE
SE
SE
13,614,538 12,767,245 847,293 1,304,580 2,151,873
797
171.1
(4,1 16,984)
802,486,900
(4.067,670)
752,W,594
(4e,314)
49,942,307
49,314
Total Fuel Related
Steam Expenses
P
P
Steam From Other Sources-Non-NPCPSE
Steam From Other Sources-NPCPSE
Electric Expenses
P
P
Misc. Steam Expense
Y
P
P
Rents
P
P
Dg
5g
SG
>g
5U
SE
Sb
(4,867,849)45,074,457
sa,rso,irz sq.sos,osz g,ozr,iss - g,ozr,ias
B2
76,644,125 72,035,045 4,609,080 (28,307)4,580,7737,969,920 7,490,640 479,280 - 479,28082 q{,Q14r045 79i2s,68s 5,088,360 (28,307) s,060,053
(25)(2s)
3,980,975 3,733,221 247,754 53,240 300,99482 3,980.975 3,733,221 247,754 53,240 300,994
(25)(2s)
503NPC
82
82
1,634,440
717,?O9 674.079 43,1 30
1.536.151 98.289 (38,e02)59,387
43,130
2,351,648 2,210,229 141,419 (38,902)102,517
(1 6,596,635)(1 5,598,578)(998,0s7)2,223,249 1,225,192
507
Maint Supervision & EngineeringPSG
Maintenance of Structures
P
P
512 Maintenance of Boiler Plant
PSG
PSG
513 Maintenance of Electric Plant
514 Maintenance of Misc. Steam Plant
PSG
PSG
Total Steam Power Generation
5U
5g
)g
5U
PSG
PSG
394,702 370,965 23,736 23,7-36
370.966 23.736 23.736
6,223,663 5,849,396 374.267 (1 28,1 06)246,161
SG 2,291,276 2,153.488 137,788 - 137,78882 8,514,939 8,002,884 512,05s (128,106) 383,949
29,272,248 1,760,3??1,751,975
91,820,297 86,298,581 5,521,716 (42,613)5,479,1033,211,628 3,018,493 193,135 - 193,135
B2
34,083,034 32,033,412 2,049,621 (5,286) 2,044,336752,056 706,831 45,2?6 - 45,?2682 34,835,090 32,740,243 2.094,847 (5.286) 2,089,562
8,663,254 8,142,279 520.974 (3.6s5)517.2793,230,982 3,036,684 194,299 - 194,29982 11.894,236 11,178,963 Jf 3,27L (3,695) 711 ,578
394.70282
510
ctt
27,511 ,966
82 1,146,025.051 1.075,058.799 70,966.252 11,372,7161 69,593.537
*298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
324
523
3lo
327
328
329
330
ei
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
.351
352
354
355
356
357
358
2010 PROTOCOL Page 2.6
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
520
P
Nuclear Fuel Expense
P
Coolants and Water
P
Steam Expenses
P
Electric Expenses
P
Misc. Nuclear Expenses
P
Maintenance Super & EngineeringPSG
529 Maintenance of Structures
P
530 Maintenance of Reactor PlantPSG
Maintenance of Electric PlantPSG
Maintenance of Misc NuclearPSG532
82
82
82
s2
SG
SE
SG
5g
SG
SG
518
519
523
82
82
82
82
82
5S
528
531
B2
82Total Nuclear Power Generation
535 Operation Super & EngineeringP OGPPSGPSG
536 Water For Power
P
P
P
7,440,742
1,395,409
o,sss,2as
1 ,31 1,495
oor,iu,
83,914
16,268
10,136
our,iru
94,050
8.836.15'1 8.304.780 531.372 26.404 557.776
DGP
55
SG
121,947 114,614 7,333 7,333
82 121,947 114,614 7,333 7.333
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page2.7
IDAHO
ADJ TOTAL
*361
362
JOJ
364
365
366
367
368
369
370
371
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
201
?o?
393
e;
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
4.16
417
418
419
420
421
422
423
424
425
426
537 Hydraulic Expenses
P
P
P
Electric Expenses
P
P
P
Misc. Hydro Expenses
P
P
P
DGP
Jg
SG
DGP
JU
SG
DGP
)g
SG
4,015,084
31 2,916
3,773,632
294,098
241,452
18,818
,o,,iu,
18.818
82 4,327,999 4,067,730 260,269 260.269
538
539
82 20,379,916 19,154,347 1,225,569 (14,242J 1,211,327
1 1 ,173,045
9,206,871
', ,u , r,io,
10,501,142
8,653,206
671,904
553,665 (14,2421
671,904
539,423
,',,iu,
3.271
540 Rents (Hydro Generation)
P
P
P
Maint Supervision & EngineeringP DGP
P
P
542 MaintenanceofStructures
P
P
P
543 Maintenance of Dams & WaGrwaysP DGPPSG
P
544 Maintenance of Electric Plant
P
P
P
545 Maintenance of Misc. Hydro PlantP DGPPSGPSG
Total Hydraulic Power Generation
DGP
SG
SG
SG
SG
OGP
5g
5U
DGP
5U
SG
.,orr,iuo s1,353
3.271
82 1,573,497 1,478,873 94,624 - 94,624
54,391 51.120
541
388 23 4,559
1,312
4,582
1,312
82
,uu,ro,
142,093
,,n,i*
1 33,548
ouJfi
8,545
oujfi
8,545
907,301 852,740 54,562 54,562
5U
1,041,508
371,684
978,876
349.333
ur,in
22352
62,632
82
82
1.413.192 1324.208 84,984 84.984
, ,ran,n',,
459.907
1,212,348
432,250
71 ,571
27,657
77 ,571
27,657
2,386,977 2,243,433 143,544 - 143,544
37,829
82 3,016,038 2,834,665 181,373 - 181,373
629,061 s91,232 37,829
82 12,326,257 39.780,920 2,545,337 18.032 2.563,368
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTSACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO
Page 2.8
IDAHOADJUSTMENT ADJ TOTAL
*
439
440
441
442443 548
444
445
446
447448 549
449
450
451
452
453
454
455
456457 550
458
459
460
461
ff551465
466467 552
468
469
470
471472 553
473
474
475
476
477478 554
479
480
481
482
483
Maint Supervision & EngineeringPSG
Maintenance of StructuresPSGPSG
Maint of Generation & Electric PlantPSGPSGPSG
Maintenance of Misc. Other
484 TotalOtherPowerGeneration
485
486487 555 Purchased Power-Non NPC488 DMSC S
489
490491 555NPC Purchased Power-NPC492 P SG493 P SE494 Seasonal Conl P SG
495 oGP
496
497
ils ss6 .*,-"j":::Dispatch501 P SG
502
503
504
505
36,949 36,9494,525,090 4,252,968 272,121 (6,073) 266,0483,183,350 2,991,916 191,434 - 191,434
B2
469,383 469,38340,323 37,e98 2,4?52,9A1,767 2,802,455 179,312 - 179,312
82 3,491 ,472 3,309.736 181,737 - 181,737
4,043,824 3.800.644 243,180 243,1 80184,185 173,109 11,076 - 11,07682 4,228,009 3,973,753 254,256 - 254,256
546
429
430
431
432433 547
434
435
436
437438 547NPC Fuel-NPC
Operation Super & EngineeringPSG
Fuel-Non-NPC
59
418,092 392,949 25.142 192 25,334
418.092 392.949 25,142
269,192,787 252,439,730 16,753,057 631,749 17,384,806
3,233,408 3,032,179 201,229 - 201,229
82 272,426,195 255,471,909 16,954,286 631,749 17,586,036
17,605,641 16,546,906 1,058,735 1,058,735
25,33419292
P
P
Generation Expense
P
P
Miscellaneous Other
SE
SE
SE
QE
J9
Jb
a
SG
PSGPSGPSG
116
Rents
PSPSGPSG
P
P
P
B7
650,458 611,342 39,116 - 39,11682 26,813,693 25,201,222 1,612,471 (145,797\ 1,466,674
11,849,021
14,314,214
57,638
1,259,962
1 1 ,136,467
13,453,413
1,184,192
712,554
860,801
(145,797) 566,757- 860.801
3,466
75.769
54,172 3,466
75,769164,169 154,296 9,872 - 9,87282 1 ,481,768 1,392,660 89,108 - 89,108
82 334,842,731 31.1,165,408 20,617,326 4A5J?7 21,162,153
129,856 129,856
129,856 1 29,856
61 1 ,665,418
11,312,861
574,882,235
10,608,812
36,783,1 83
704,049
(2,025,251)
1.190.339
34,757932
1,894,388
B2
1,426,643 1,340,850 85,793 85,793
B2
2010 PROTOCOL
Year-EndFERC BUS
Page 2.9
IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
UNADJUSTED RESULTS
e?
508
509
510
511
512
513
515
516
517
518
519
520
aal
522
523
524
525
526
527
528
529
530
5.tz
533
534
535
536
537
538
539
540
*
544
545
546
547
548
549
550
552
5s3
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
574
575
5/b
G580
557 Other Expenses
P
P
P
P
P
P
Embedded Cost DiffeEntials
Company Owned Hyd( P
Company Owned Hyd( P
Mid-C Contract P
Mid-C Contract P
Existing QF Contracts P
Existing QF Contracts P
Hydm Endowment Fixed Dollar Proposal
Klamath Surcharge Situs P
ECD Hydro P
Total Other Power Supply
Total Productlon Expense
S
SG
SGCT
SE
SG
TROJP
DGP
sg
MC
)g
5
Sg
Summary of Production Expense by Factor
S
DU
SE
SNPPH
TROJP
SGCT
DGP
DEU
DEP
SNPPS
SNPPO
DGU
MC
55UL I
SSECT
SSGC
SSGCH
SSECH
Total Production Expense by Factor
560 Operation Supervision & Engineering
561
T
Load Dispatching
T
Station Expense
T
Overhead Line Expense
T
Underground Line Expense
T
s62
563
1,684,305
45,1 59,404
1,122,425
9,4-72
1 ,717.279
42,443,693
1,054,810
8,883
(32,973)
2,715,711
67,615
589
975,961 942,988
628.477 3.344.188- 67,615(121 578
ez
S
S
(550)975,411 (97s,961)(975,961 )
140.419
B2
82
769.515
2,195,743,877 2,061,331,414 134,372,163 1100,0421 134,272,421
(1 ,797,040].
1 ,030,731,538
1,165,646,955
1,122,425
-
(1,574,335)
968,747,345
1 ,093,1 03,593
1,054,810
:
(222,706)
61 ,984,193
72,543,3-62
^_:.-or,otc
.
1,025,275
562,660,,*r,:r,
:
802,569
62,546,852
70,855,385
67,615
:
B?
82
5g
5g
5b
5g
az
9,280,674 8,722,570 558,1 04 30,503
ez
1 8,759.105 17,631 ,005 1 ,128,100
B?18.759.1 05 17.631 .005 1 .128.1 00
3,072,973 2,888,176 184,797
3.O72.973 2.866.1 76 1E4,797
409,509 384,883 24,626
564
DU
82
409.509 384.883 24,626
24,626
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 2.10
IDAHO
ADJ TOTALe;
583
584
585
586
587
s88
589
590
591
592
AO?
594
EOE
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
e:
619
620
621
622
623
624
625
626
627
628
629
630
oJl
632
633
634
635
636
637
638
639
640
641'
642
643
644
645
646
647
648
649
6s0
651
C;
565 Transmission of Electricity by Others
565NPC Transmission of Electricity by Others-NPCTSG
566
TotalTransmission of Electricity by Others
Misc. Transmission ExpenseTSG
Rents - TransmissionTSG
Maint Supervision & EngineeringTSG
Maintenance of SUucturesTSG
Maintenance of Station EquipmentTSG
Maintenance of Overhead LinesTSG
Maintenance of Underground LinesTSG
Maint of Misc. Transmission PlantTSG
s69
570
572
Total Transmission Expense
Summary of Transmission Expense by Factor
ec
SG
SNPT
Toial Transmission Expense by Factor
580 Operation SupeNision & EngineeringDPW SDPW SNPD
TSGTSE
SE
143,906,711
4,518,635
135,252,720
4,237,420
8,653,991
281,215
(372,6s1 )
(34,619)
8,281,340
246,595
148.425,345 1 39,490,1 40 8,935,205 (407,270\8,527,936
82 1 .18,425,345 139,490,140 8,935,205 (407,270) 8,527,936
2,400,520 2,256,162 1 44,358 144,358
2,248,767 2,1 13,535 135,232 - 135,232
568
B2
82
82 2,248,767 2,113,535 135,232 - 135,232
1 ,186,503 1 ,1 15,151 71,352 5,962 77,313
5.962
249,990
ez
8.037.307
4,157,074 3,907.083 249.990
7,553.975 483,332
571
483,332
B2
17,091 ,353 16,063,546 1,027,808 1,027,808
51,642 3,1 06 3,1 06
5'1,642 48.537 3,106 3.'106
543,682 32,695 32,695
543,682 51 0,987 32.695 32.695
215,664,452 202.685,748 12,978,704 (370.805)12.607.899
82
48,537
510,987
82
82
82
4,s18,635
21 1 ,145,818
4,237,420
198,448,328
281,215
12,697,490
(34,619) 246,595
(336,186)12,361 ,304
215,664,452 202,685,748 12,978,704 (370.805) 12,607,899
1,364,423 1,386,079 (21,656) 34,259 12,6039,923,459 9,438,959 484,501 30,247 514,74782 11,287,882 10.825.038 462,844 64.506 527.350
1 1 ,746,191 ,a.rrr.un ur.,in.573.493
Load Dispatching
DPW
DPW
Station Expense
DPW
DPW
S
SNPD
s
SNPD
11,746,191 11,172,697 573,493 573,493
4,221,061
14,888
3,896,757
14,161
324,304
727
324,304
727
582
B?
4.235.949 3,910,919 325,030 325,030
2010 PROTOCOL
Year-EndFERC BUS
DPW
DPW
Meter Expenses
DPW
DPW
DPW
DPW
590
DPW
DPW
s96
UNADJUSTED RESULTS
Page 2.1 1
IDAHO
*
657
658
659
660
661
662
663
664
665
666
bb/
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
{:
694
695
b9b
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
723
t
ACCT DESCR|P FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOT.AL
583 Overhead Line ExpensesDPW S 6.803.1 19 6,469,349 333,770 333,770
DPW SNPD
Underground Line ExpenseDPW SDPW SNPD
Street Lighling & Signal SystBms
6,628 b.Jzo
448
6,179
448
5,878
S
SNPD
5
SNPD
s
SNPD
)
SNPD
SNPD
,rr.iu.,,rr.ia,10,934
223.951 213,017 10,934 10,934
6.270.482 443,336 443,336313,930 298,602 15,327 - 15,327
82 6,584,411 6,125,748 458,663 - 458,663
Customer lnstallation Expenses
DPW
DPW
Misc. Distribution Expenses
DPW
DPW
r0,015,857 536,080 s36,080
10,551 ,937 10,015,857 536,080 536,080
1,024,224
3.646.150
1,004,504
3,468.131
19,720
1 78,019
19,720
178,019
4,670,374 4,472,635 197,739 197,739
3,291,781
23.802
3,255,835
22.640
35,945
1j62
35,945
1,162
Maint Supervision & EngineeringDPW SDPW SNPD
Maintenance of Structures
254,9032,187,365 2,080,569 106,795 10,173 116,96882 5,710,663 5,413,370 297,293 74,579 371,872
3,523,298
2,134,557
95,647 90,978
3,332,801 190,498 64,406
2.061.310 73.247
591
4,670
73,247
4,670
82 2,230,204 2,152,288 77,916 77,916
592
593
594
Maintenance of Station EquipmentDPW SDPW SNPD
82
Maintenance of Ovefiead LinesDPW S
SNPD
Maintenance of Underground LinesDPW S
DPW
Maintenance of Line TransformersDPW S
DPW
Maint of Street Lighting & Signal Sys.DPW S
B2
82 22,910,745
9,911,005 9,375,947 535,058 535,058
1 .503_1 1
11.414.124
89,851,526 84.601,489 5,250,037 5,250.037
I ,777,1 1
22,901,741
9,004
22,183,M0
8,564
718,301
440
718,301
440SNPD
SNPD
22,192,004 718,741 718.741
,rr,rru urr,roa ou,oa, - ou,ou
82 922.335 877,303 45,032 - 4s,032
3,252,544 1 50.260
82 3,252,544 3,102,285 150,260 - 150,260
3,102,285 150,260
DPW SNPD
2010 PROTOCOL
Year-EndFERC BUSACGT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTEO RESULTS
OTHER
Page 2.12
IDAHOADJUSTMENT ADJTOTALIDAHOt
726
727
728
729
730
731
t5z
733
734
735
736
737
738
"20740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758ti762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
Maintenanc€ of Meters
DPW
DPW
S
SNPD
4,008,344
285,668
3.728,123
271,721
280,220
13,947
280,220
13,947
82 4.294.O'.12 3,999,844 294,1 68 294,168
598 Maint of Misc. Dislribution PlantDPW S
DPW
Tot l Distribution Expense
Summary of Distribution Expense by Factor
s
SNPD
Total Distribution Expense by Facter
901 Supervision
CUSl
CUST
902 Meter Reading Expense
CUST
CUST
904
Customer Receipts & CollectionsCUST SCUST CN
U ncollectible AccountsCUST SPSGCUST CN
Misc. Customer Accounb ExpenseCUST SCUST CN
Total Customer Accounts Expense
Summary of Customer Accts Exp by Factor
CN
5g
Total Customer Accounts Expense by Factor
907 Supervision
CUST
CUST
908 CustomerAssistance
CUST
CUST
SNPD
1 ,877,919
3.362.703
1,836,298
3.1 98.524
41,621
164.180
41,621
164.180
6Z
92
5,240,622 5,034,822 205,801 205,801
207,035.125 r96,364.734 10.670.691 139,085 ,l0,809,776
170,988,408
36,047,016
162,077,669
34,287,065
1 ,615
I ?AO OEt
196
8,910,740 98.665 9,009.40540,420 1,800,371
42,348S
CN
1 ,811
1 .738.164 1.670.164
42,'t52
35.076
82
82
1 1.
5
CN
15,832,659 14,298,304 1,534,355
59.011
1,534,355
1.508.410 1
903
360,45744,446,718 42,707 ,898 1,738,821 (gzt 1 ,738,73982 52,023,964 49,924,685 2,099,278 (82) 2,099,196
7 ,577 ,245 7.216,788 360,457
10,2?4,314
3.237
571
3?,871
10,287,822
3.110
571
31.585
(63,508) 722,1-16 658,608
127 - 12792 10,227,550 10,290,932 (63,382') 722j16 658,735
1,286 r.zao
82
82
'1,286 1,286
81,365,999 77,667,254 3,698,7t14 799,262 it,498,007
33,636,599 31,805,099 1,83"t ,500
1.867.244
764,268 2,595,768
47,729,399 45.862.1 55 34,994 1,902,238
81,365.999 77 ,667 ,254 3.698,744 799,262 4,498,007
10,600 1 0,600
33,442 32,156
J
CN
S
CN
1
B2 13.573 24,205
1 30,758,259
1,542,878
1 26,333,573
1,482,518
4,424,686
60.360
(3,835,750)588,936
60,360
2010 PROTOCOL
YearEndFERC BUS
Page 2.13
IDAHOADJUSTMENT ADJTOTALACGTOESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHOt:
791
792
70?
794
70E
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823tl
827
828
829
830
831
832
833
834
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
853
854
855
856
909 lnformational & lnstructional AdvCUST SCUST CN
Misc. Customer SerVice
CUST
CUST
Total Customer Sorvice Erpense
Summary of Customer Service Exp by Factor
CN
Total Customer Service Expense by Factor
911 Supervision
CUST
CUST
Demonstration & Selling ExpenseCUST SCUST CN
Advertising Expense
CUST
CUST
916 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 SalariesPTD SCUST CNPTD SO
921 Office Supplies & expensesPTD SCUST CNPTD SO
A&G Expenses TransfenedPTD S
CUST CNPTD SO
1,185,672 1,131,985 53,687
75.799
(440]53,247
75.69111.861.729
14
910
640CN
82
B2
(446)
16,350
(446)
15,710 640
135.712.011 131.086.208 4.625,803 13,822,7251 803,078
131,943,485
3.768.526
127,465,112
3,621,096
4,478,373
147,430
(3,82s,589)
2,864
652,784
1 50,294
912
S
CN
S
CN
82
82
ez
135,712,011 131,086,208 4,625,803 13,822,72s1 803,078
2,753
82
82
82
e
CN
82
(s34,203) (334,203)z,tcJ
zg,ast,6oo zg,ags,1+z a,s+o,qsg ror,ogz +,zog,tst82 78,097,397 73,550,939 4,546,458 164,445 4,710,903
292,413
83.371
261,875
80,1 10
30,538
5,ZOZ
30,538
3,262
7.71 47 472.671
77482 4) 506,471
(37,773,122) (35,s83,521) (2,189,601) (2,189,601)
82 (37,773,122) (3s,583,s21) (2,189,601) - (2,189,601)
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page 2.14
IDAHO
ADJ TOTALTOTALIDAHOADJUSTMENTer
859
860
861
862
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
e;
895
896
897
898
899
900
901
902
903
904
905
906
s07
908
909
910
s'11
912
913
914
915
916
917
918
919
920
921
922
o?a
924
ora
925
926
927
928
929
Outside Services
PTD
CUST
PTD
Property lnsurance
PT
PT
PTD
Injuries & Damages
PTD
PTD
S
CN
SO
201.408 200,980 428 (233) 194
16,627,688 15,663,828 963,860 (81,524) 882,33682 1q.q?98q6 1!,801,8!q e64,288 (81,7s7) 882,530
9,414,384 9,301 ,434 1 12,950
924
e
5g
SO
S
SO
- 112,950
6,523,925 6,145,7s2 378,173 (79,925) 298,24882 1qg3!,q!0 ry447195 4e1,124 (7s,s25) 411,1es
3,134,945
2,214,666
3,134,945
2,086,288 128,378 334,722 our,ioo
82 5,349,612 5,221,234 128,378 334,722 463.100
Employee Pensions & BenefitsLABOR S
CUST CNLABOR SO
Franchise Requirements
DMSC
OMSC
Regulatory Commission Exp6nseDMSC SPSEDMSC SOFERC SG
Duplicate Charges
82
B2
S
so
16,297,524
481,583
1 ,395,1 49
101
15,432,417
451,612
1,314,277
785
865,1 07
?9,971
80,873
4,859
c
869,966
29,974
80,873
82
S
SO
930
LABOR
LABOR
Misc General Expenses
PTD
CUST
P
LABOR
Rents
PTD
PTD
Maintenance of General Plant
g
CUST
u
935
Total Administrative & Geneml Expense
Summary of A&G Expense by Factor
SO
5g
CN
Total A&G Expense by Factor
Total O&M Expense
S
CN
SG
SO
167,970
2,219,287
1 65,820
2,090,641
2,1-50
128.646
(2,1_sA)
-
(699,107) (570.461)
931
82 2,387,?57 2,256,461 130,796 (701,2571 (570,461\
355,467 354,049 1,418 1 ,4'18
266.939
S
SO
s
CN
SO
82
82
716,182
63,361
134,255,043
702,004
60,882
1 4,1 78
2,479
127,190,984 7,064,059 (3s7,3E6)
14,178
2,479
6,706,673
30,246,090
99,279,209
4,101,429
146.732
29,219,321
93,524,274
3,854,785
140.992
1,026,769
5,754,935
246,644
5.740
5,229
(362,61 8)
1,031,997
5,392,317
246,644
40
B2
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.15
IDAHOADJUSTMENT ADJ TOTALIDAHOe:
927
928
929
930
931
932
o2a
934o?<
936
937
938
o?o
940
941
942
943
944
945
946
947
948
949
950
951o<,
953
954
955
956
957
958
959
e;
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994I
4O3SP Steam Depreciation
P
P
P
Y
Nuclear Depreciation
P
Hydro Depreciation
P
P
P
P
403OP OtherProductionDepreciationPSGPSG
P
P
403TP TransmissionDepreciation
T
T
T
5g
SG
SG
SG
30,979,824
37,367,691
152,889,'145
14,830,704
29,116,817
35,120,543
1 43,694,985
13,938,843
1,863,006
?,247,148
9,1 94,1 60
891,861
(478,995)
1,863,006
2,247,148
8,71 5,165
891.861
236,067,363 221,871,188 14,1 96,1 75 (478,995)13,717,180
403HP
SG
5g
SG
5g
SG
DU
SG
5,062,276
1,415,771
22,581,649
4,757,850
1,330,632
21,223,676
4,948,784
304,426
85,1 39
1,357,973 1' '' r,nrr 1
2,086
304,426
85,139
1,239,002
31 8.729
1 1.947
SG
Jg
57,103,1 54
3,1 16,783
9,609,177
11,142,837
53,669,192
2,929,352
9,031 ,319
10,472,750
380,180
1,804,773
(4,448,090)
36,158,576
18,072,281
8,224,322
19,204,O34
29,13'1,742
15,226,155
6,463,304
490,776
3,433,962
187,431
577,859
670,087
24,591
38,1 14
(1,866,587)
2,895,172
903,626
210,05s
603,974
1,784,757
8 14,875
552,520
9,746
945,588
2,124
4,8s5
3,091
45,766
s25,186
839,291
M4
91 ,615
(225\
tr,rrrl
8,755
,,uru,u77
187,431
577,859
670,087
24,591
38,114
(1,866,587)
2,895,172
903,626
210,0s5
603,974
1,784,533
814,875
552,520
9,7_46
945,588
2,124
4,855
3,091
46,766
521,368
848,046
444
66,748,773 62,734,761 4,014,012 - 4,014,01283 126,968,710 119,333,304 7,635,405 91,615 7,727,020
78,183,026 73,481,402 4,701,624 245,334 4,946,9s783 98,935,040 92,985,471 5,949,569 245,334 6,194,903
403 Distribution Depreciation
360 bnd I Lsnd Rishb DPW
361 Skuctures DPW
362 sbbnEquipm.nt DPW
363 sorrpB:eryEqrip DPW
364 Pols & To@E DPW365 OHconduotorc DPW
366 UG conduft DPW367 UG conductor DPW
368 Line Trans DPW
369 S€ruic* DPW370 Melets DPW
371 hdcudPmh DPW
372 LM Pmp.rty DPW
373 sr.otLishuno DPW
403GP GeneralDepreciation
G.SITUS
PT
PT
P
CUST
b-5G
PTDg-Du
b-5b
403GV0 GeneralVehicles
Mining Depreciation
P
S
S
s
s
S
S
5
S
S
s
e
Q
a
444,771
1,842,887
(6,314,677)
39,053,748
1 8,975,907
8,434,377
19,808,008
30,91 6,500
16,041,030
7,015,824
500,522
14,306,882
35,317
80,741
49,668
1,195,397
8,733,294
14,478,735
7,379
13,361 ,2942? lo?
75,885
46,577
1,148,631
8,208,107
13,639,444
6,935
137.273
2,195,s41 2,163,235 32,305 - 32,30593 138,874,$A 132,87't,287 6,003,149 (225\ 6,002,924
5
SG
SE
CN
5g
5U
5U
'146 783
1 1
403MP
SE
B3
2010 PROTOCOL
Year-End
FERC BUS
Summary S
DGP
DGU
SG
SO
CN
SE
SSGCH
SSGCT
Total Depreciation Expense By Factor
404GP Amort of LT Plant - Leasehold lmprovementsr-srTUS Sr-sc sG. PTD SOPSGCUST CN
404SP Amort of LT Plant - Cap Lease SteamPSG
404tP Amort of LT Plant - lntangible Plantt-srTUS sPSEI.SG SGPTD SO
CUST CNI.SG SGI.SG SGPSG
t-59 )u
I.SG SGPSG
Amort of LT Plant - Mining PlantPSE
Amort of LT Plant - Other PlantPSG
Amortization of Other Electric PlantPSGPSG
UNADJUSTED RESULTS
Page 2.16
IDAHO
b
ACCT DESCRIP FUNC FACTOR Ref TOTAL oTHER lDAtlO ADJUSTMENT ADJTOTAL
PSG
P
ARO Depreciation
P
a2
B3
B3 674,204,141Totel Depreciation Expense 635,979,535 38,224,606 37,970.389
997
998
ooo
1 000
1 001
1002
1003
1004
1 005
1 006
1007
1008
1 009
1010
101 1
1012
1013
10't4
1 015
1016
1017
1018
1019
1 020
1021
1022
1023
1024
1 025
1026
1027
1 028
1029ei
1 033
1 034
1 035
1 036
1 037
1 038
1039
1040
'1041
1042
1043
1044
1 045
1046
1047
1048
1 049
1050
1051
1 052
1 053
1054
I 055
1056
1057
1 058
1059
1 060
1 061
1062
1063
1 064
1065
#;
5g
4031
(254,2181
153,181,319
505,299,022
14,478,735
1 ,195,397
49,668
768,?24
587,679
z.iss
146,232,582
474,912,301
'13,639,441
1,148,631
673,807
553,613
z,iat
6,948,737
30,386,721
839,291
46,766,,:t,
94,416
34,066
88
(2:5)
(262,748)
'i"
6,948,513
30,123,973
848046
46,766
3,091
94,4'16
34.066
88
B4
B4
SG
SG
971 ,686
48,953
1 1.588,723
9,039,840
3,344,560
10,851,457
307,174
78,646
252.993
950,520
45,906
10,891,822
8,515,826
3,213,716
10,1 98,893
288,702
73,916
237,779
21 ,1 66
3,047
696,901
524,014
130,844
652,564
18,472
4,729
15,214
782,270
5,453
46,O34
(1 S0,463)
:
803,436
3,047
702,354
570,048
130,844
462,101
18,472
4,729
'15.214
16,485 15,494 991 - 99184 36,500,517 34,432,574 2,067,943 643,294 2,711,237
4O4MP
4040P
281,624 264,688 16,936 16,936
281.624
Total Amortization of Limited Term Plant
Amortization of Other Electric PlantGPS
B4
B4
JU
405
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR TOTAL
UNADJUSTEO RESULTS
OTHER IDAHO ADJUSTMENT
Page 2.17
IDAHO
ADJ TOTALC:
1 070
I 071
1072
1 073
1474
1 075
1 076
1077
1078
1079
1 080
1081
1 082
1 083
I 084
1 085
1 086
1087
1088
1 089
1 090
1 091
1 092
1 093
1 094
1 095
1 096
1 097
1 098
I 099
1 100
1 101
1102
frl
1 106
1107
1 108
1 109
1 110
1 111
1112
1113
1 114
1 115
1 116
11 17
1 118
1 119
1120
1122
1123
1124
1125
1126
1127
406
407
P
P
r
r
Total Amortization Expense
Amortization of Plant Acquisition Ad.lPSPSGPSGPSGPSO
Amort of Prop Losses, Unrec Plant, etc
DPW SGP SO
238,546
4.750,825
238,546 - -
4.465.129 285.696 z6c,ovo
(1,669,470)
84 4,989,371 4,703,675 285,696 - 285,696
292,727 53,233 239,494 (1,908,964)
SG-P
SE
5U
TROJP 84 292,727 53,233 239,494 (1,908,964) (1,669,470)
43,422,397 40,683,758 2,738.639 (1,265,670)1,172,570B4
Summary of Amortization Expense by Factor)
SE
TROJP
DGP
DGU
SO
SSGCT
SSGCH
SG.P
CN
SG
Total Amortization Expense by Factor408 Taxes OtherThan lncome
DMSC
GP
GP
P
P
DMSC
GP
GP
Total Taxes Other Than lncome
S
GPS
so
SE
5g
OPRV-ID
EXCTAX
Dg
2,271,183
48,953
9,627,520
3.346,815
33,172,133
1 38,845,561
't0,663,182
883,362
1,738,070
1,916,106
45,906
9,069,439
:
3,215,883
33,1 72,1 33
1 30,797,076
10,045,067
828,387
1,633,549
355,076
558,080
, ao,na,
8.048,485
618,1 14
54,976
,oo"--r,
(1 ,126,694)
ou,oro
298,851
15,410
(771 ,618)
a,:4,
604,1 14
:
130,932
8,347,336
618,1 14
54,976
I19,931
41140 Defened lnvestment Tax Credit - Fed
PTD DGU
41141 Defened lnvestment Tax Credit - ldaho
PTD DGU
fotal Defurred ITC
B5
(4,756,408)\4,211,076)(s45,332)(54s,332)
ez
(4,756,r108)(4,2'r 1.076)(5,15.332)1s45,332t
B7
B7
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS
Page 2.18
TDAHO
ADJ TOTALAccT DEscRlP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT
*:
1 130
1 131
1132
1 133
1134
1 135
1136
1137
1 138
'1 139
1 140
1 141
1142
1 143
1144
1 145
1146
1147
1148
1149
1 150
1 151
1152
1 153
1154
1 155
1 156
1157
1'158
1 159
'1 160
1 .161
1162t:
1 166
1167
1 168
1 169
1170
1171
1172
1173
1174
1 175
1176
1177
1178
1 179
1 180
1 181
1 182
1 183
1 184
1 185
1 186
1187
427 lnterest on Long-Term DebtGPS
GP SNP
428 Amorlization of Debt Disc & ExpGP SNP
Amodzatbn of Premium on DebtGP SNP
Other lnterest Expense431
339,775 339,775
3s6,471,778 335,775,346 20.696,433 - 20,696,43386 s56,471,778 335,775,346 20,696,433 339,775 21,036,208
4,920,889 4,635,187 285,702 - 285,70286 4,920,889 4,635,187 285,702 - 285,702
14,445,893 13,607,178 838,716 - 838,716
86 14,445,893 13,607,178 838,716 - 838,716
(17,s91,087) (16,s69,764) (1,021,323) - (1,021,323)(17,591,087) (16,569,764) (1,021,323) - (1,021.323)
358,236,448 337,437,560 20.798,888 339,775 21 ,138,663
358.236.448 337.437.560 20,798,888 339,775 21 ,138,663
NUTIL
GP
GP
AFUDC - Borrowed
GP
OTH
SO
SNP
SNP
Total Elec. lntorest Deductions for Tax
Non-Utility Portion of lnierest
427 NUTIL NUTIL
428 NUTIL NUTIL
429 NUTIL NUTIL
431 NUTIL NUTIL
Total Non-utility lnterest
Total lnterest Deductions for Tax
419 lnterest & Dividendsgr)
GP SNP
Total Operating Deductions fur Tax
41010 Deferred lncome Tax - Federal-DRGPSCUST CNPT SGLABOR SO
GP SNPPSEPT SGP SGCTGP GPS
TAXDEPR TAXDEPRCUST BADDEBT
CUST SCHMDEXP
(25,051,2_42\
7?,853
15,996.009
19,056,036
11 ,558,563
78,309,573
(1 5,1 85,239)
431,766.868
(25,900,1 44)
68,472
15.068,766
17.949.660
10,839,223
73,600,339
(1 4,304,994)
408,339,283
848,902
4,381
927,243
1,106,376
719,340
4,709,234
(880,245)
23,427,5-85
(215,5-12)
614,31 1
.
4,809,025
633,390
4.381
1,541,554
1,106,376
719,340
9,518,258
(880,245)
23,427,585
943
P IBTDPW SNPD 19,319 1
516.s42.740 485.678.980
2010 PROTOCOL
Year.End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref
Page 2.19
UNADJUSTED RESULTS IDAHOOTHER IDAHO ADJUSTMENT ADJTOTALe:
1 190
1 191
1192
1193
1194
1 195
1 196
1197
1 198
11gg
1200
1201
1202
1203
1204
1 205
1 206
1207
1 208
l rno
1210
1211
1212
1213
1?14
1215
1216
1217
1218
1219
't220
1221
1222el
1226
1227
1228
1229
1230
1231
1232
1233
1234
1 235
'1236
1237
1 239
1240
1?41
1242
1243
1244
1245
41110 Defened lncome Tax - Federal4RGPSPSEPSGGP SNP
PT SGDPW CIAC
LABOR SOPT SNPDCUST CNP SGCT
BOOKDEPR SCHMDEXPP TROJDCUST BADDEBT
GP GPS
Total Deferrod lncome Taxes
SCHMAF Additions - Flow Through
SCHMAF S
SCHMAF SNP
SCHMAF SO
SCHMAF SE
SCHMAF TROJP
SCHMAF SG
SCHMAP Additions - PermanentPSPSELABOR SNP
SCHMAP.SO SO
SCHMAP SG
BOOKDEPR SCHMDEXP
SCHMAT Additions - Temporary
SCHMAT-SITI SPSGDPW CIAC
SCHMAT.SNF SNP
TROJD
SGCT
(11 ,785,928)
27.765,407
(s38,s68)
(9,101 ,035)
(626,778\
(41 ,11 1,053)
(15,912,172)
(526,227],
(425,972)
(291,736,928)
13,983
36,1 83
(87,6e2)
(1 1,670,469)
26,037,M3
(505,993)
(8,572,637)
(589,086)
(39,103,857)
(14,989,788)
(500,535)
(400,311)
(275,196,642]
13,137
36,407
(82,609)
(1 1 5,459)
1 ,727.964
(s2,37s)
(s28,398)
(37,692)
(2,007,1 96)
(922,384)
(25,692)
(25,661)
(16,540,286)
846
(224\
(5,083)
(286,930)
122,195
(402,389)
1,727,964
(32,37s)
(528,398)
84,503
(2,007,1 96)
(922,384)
(25,692)
(25,661 )
(16,540,286)
846
(224\
(s,083)
ez
172,506,150 160,154,04{t 12,352,120 s,043,08s 17,395,208
B6
B6
64,197
766,626
ur.iuu
60,202
722,187
,u.onu
3,995
44,439
,,,,,
3,995
44,439
.,ir',
890,289 838,483 51,806 51,806
P
P
44,577,908
108,326,668
23,981,017
(36,847)
1,122,425
(73,1 61 ,200)
1,657,394
41,928,195
1,386,s97
(9s,341 )
231,066
M,438,742
103,O37,752
22,588,701
(34,617)
1 .054,810
(68,608,055)
1,557,725
39,497,736
1 ,318.898
(95,932)
217,672
1 39,1 66
5,288,916
1,392,316
(2,230)
67,615
(4,553,1 45)
99,669
2,430,4s9
67,699
591
13,394
756.054
(.,,r, ,in )
48,633
895,220
5,288,916
1 ,392,316
(2,230)
67,615
(4,553,14s)
(1 ,078,323)
2,479,092
67,699
591
13,394
43.583.267
SCHMAT.SE SEPSGCUST CN
SCHMAT-SO SO
SCHMAT-SNF SNPDDPW BADDEBT
SCHMAT.GPS GPS
BOOKDEPR SCHMDEXP
TOTAL SCHEDULE - M ADDITIONS
B6
B6 919,528,171 870,948,647 48,579,524 (373.305)48,206.218
2010 PROTOCOL
Year-End
FERC
FACTOR Ref
Deductjons - Flow Through
SCHMDF S
SCHMDF DGP
SCHMDF DGU
SCHMDP Deductions - Permanent
SCHMDP SPSEPTD SNP
BOOKDEPR SCHMDEXPPSG
SCHMDP-SO SO
SCHMOI Deductions - TemporaryGPSDPW BADDEBT
SCHMDT-SNT SNP
SCHMDT CN
SCHMDT SGCUST DGPPSE
SCHMDT-SG SG
SCHMDT.GP.'GPS
SCHMDT.SO SO
TAXDEPR TAXDEPR
DPW SNPD
TOTAL SCHEDULE . M DEDUCTIONS
TOTAL SCHEDULE. M ADJUSTMENTS
4091 1 State lncome Taxes
IBT
IBT
P
IBT
Calculation of Taxable lncome:
Operating Revenues
Operating Deductions:
O & M Expenses
Depreciation Expense
Amo(ization Expense
Taxes Other Than lncome
lnterest & Dividends (AFUDC-Equity)
Misc Revenue & Expense
Total Operatjng Deductions
Other Deductions:
lnterest Deductions
lnterest on PCRBS
Schedule M Adjustrnents
lncome Before State Taxes
State lncome Taxes
Total Taxable lncome
Tax Rate
Federal lncome Tax - Calculated
Adjustments to Calculaied Tax;40910 PMt P SE40910 PTc P SG40910 P SO40910 rRS s.& LABOR S
Federal Income Tax Expense
Total Operating Expenses
646,675 606,4ii0 40,245 - 40,245
BUS UNADJUSTED RESULTS
OTHER ADJUSTMENT
Page2.20
IDAHO
ADJ TOTALe;
1248
1249
1250
1251
1252
1253
1254
1255
1 256
1257
1 258
1259,t260
1261
1262
1 263
1264
1265
1 266
1267
1 268
1269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1?79
1280ei1284
1?85.1286
1287
12AA
1289
1290
1291
1292
1 293
1294
1 295
1 296
1297
1298
'1299
1 300
1 301
1 302
1 303
'1304
1 305
1 306
1 307
1308
1309
1310
1311
1312
IJ IJ
1314
1315
'13'1 6
Ci
1321
64,760
(1 7,1 68)
15,808,349
(66,009,417)
50,212,205
191 ,965
206,343,898
(40,012,756)
42,149,111
1,137,695,628
61,000 3,760(16,19s) (973)14,857,696 950,6s3
(68,246,260) 2,236,843 (567,869)
3,760
(s73)
950,653(29,9s3) (28,198) (1,735) - (1,735)
86 16,472,683 15,480,733 991,950 - 991,950
or,rnu,n n
180,421
1 93,935,1 77
(37,693,330)
39,705,846
1,075,964,488
,,rru,iou
12,408,72'.1
12,319,426)
2,443,265
61,731,140
1 1 ,815.656
1,667,328
1,668,974
2,915,276
{,iu
1,895,446
24.224,377
4,1 10,593
2,915,276
11,544
,o,ruu,io, ,r,ru,,io',
- (2,319,426)
- 61,731,14050,905 48,420 2,485 - 2,485
B6
1,377,550,769 1,295,233,527 82,317,243 1 2,915,1 15 95,232,357
(458,022,598',1 1424,254,879\(33,737,719)(1 3,288,420)(47,026,139)
B6
B6
SE
)g
IBT
26,335,150 24,795,6_42 1,539,508 (e61,530)577,978
PTC
Total State Tax Expense 26,335,150 24,795,92 1,539,508 (961,530) 577,978
5.235.280.545 4.925.518.695 309.761.849 (12.549.523\297.212.327
2,96S,736,807
674,204,141
43,422,397
185,302,308
(32,841,065)
(87?.481\
2,796,326,342
635,979,535
40,683,758
176,476,212
(30,934,342)
(894.768)
173,410,465
38,224,606
2,738,639
8,826,095
(1,906,723)
22,287
(3,712,611)
(254,218)
(1,265,670)
314,262
(4,4s7)
(75,940)
169,697,854
37,970,389
1,472,970
9,140,357
(1 ,91 1 ,1 80)
(s3,6s2)
3,838,952,1 07
3s8,236,448
(458,022,598)
3,617,636,737 221,315,370 (4.998,633)216,316,737
337,437,560 20,798,888 339.775 21.138.663
(424,284,879\(33,737,719)(13,288,420)(47,026,139)
2qq!!1150 2!'799j6!? 1,53s,s08 (961,530)
553.734.242 521.363.A77 32.370.364 (20.217.554\ 12_152.810
35.0o/o 35.0o/o 35.0%
193,806,985
(58,1 2S)
(59,1 73,010)
(445)
182,477,357
(54,51 1)
(5s,614,57s)
(419)
35.0%
11,329,628
(3,618)(3,558,435) (662,80e)
(26)
35.00/o
(7,076,144) 4,253,484
(3,618)
(4,221,244)
l',ur
4,200,153.475 3,956,1 17,536 244,335,938 (8,651,s71)235,684,368
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
.-, ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL],I[zs p sG 2,328,22g ?,1sl,z1s '140,011 - 140,01 132,614,518 2,086,80350.650.637 3.240.823
2,476,839 1 58,478
Page2.21
- 2,086,803- 3,240,823
'158,478
1324
1325
1 326
't327
1328
1329
1 330
1 331
1 332
1 333
1 334
1 336
1337
1 338
1 339
1 340
1341
1 343
1344
1 345
1 346
1347
1 348
1 349
1 350
'1351
1352
1 353
I 354
1 355
1 356
ffI
1 360
1361,t362
1363
1364
1365
1 366
1 367
1 368
1 369
1 370
1371
1372
'1373
1374
1 375
1376
1377
1378
1 379
1 380
1 381
1382
1 383
1 384
1385
1 386
1387
1388
1389
1 390
1 391
1392
d:
Dqa
PSGPSPSG
Structures and lmprovements
312
P
P
f
P
Boiler Plant Eguipment
P
P
P
P
Turbogenerator Units
P
P
P
P
Accessory Electric Equipmenl
P
P
P
P
Misc Power Plant Equipment
P
P
P
P
Steam Plant ARO
P
Unclassiried Steam Plant - Account 300PSG
Total Steam Production Plant 88
Summary of Steam Production Planl by Factor
S
DGP
DGU
SG
SSGCH
Total Steam Production Plant by Factor
320 Land and Land RightsPSGPSG
321 Structures and lmprovementsPSGPSG
34,701,321
53,891,460
2.635.317
B8 OA EEA 2'E 87,930,211 5,626,114 5,626,114
311
SG
SG
5b
)g
JU
5g
SG
5b
SG
5g
SG
SG
SG
5U
SG
SG
SG
5U
B8
317
SP
228,246,471
319,042,904
405,804,082
609,372,421
528,736,611
2,954,528,838
112,753,942
131,096,190
669,846,682
67,656,927
214,520,614
299,856,902
381,400,600
496,940,444
2,776,854,946
105,973,358
123,212.574
629,564,703
13,725,856
19,186,001
24,403,482
31,796,167
177,673,892
6,780,584
7,883,616
40,281,979
572.727.130 36,645,291
13,725,856
19,186,001
24,403,482
382
36,645,291
31 ,796,1 67
18?,462,054
6,780,584
7,883,616
40,281,979
4,068,625
4,788,162
335,700,686 315,512,950 20,187,736 - 20,187,73688 4,428,338,556 4,162,035,470 266,303,086 4,788,162 271,091,248
314
315
63.588.302 4.068,625
B8
B8
981,353,741 922,338,937 59,014,804 59,014,804
86,586,943
1 36,555,1 13
1 98,960,1 81
81,379,940
128,343,?18
1 86,995,488
5,207,003
8,211 ,894
11,964,693
5,207,003
8,211 ,894
11,964,693
712 989
316
3.'r 21 .364 2.933.6s7 187,7074.735.573 303,000
1 7,882,653 1,144,201
- 187,707- 303,000- 1,144201
5,038.573
19,026,8554,094,398 3,848,177 246,221 - 246,221B8 31,281,189 29,400,060 1,881,129 - 1,881,129
(80.669,512) (75,818,361) (4,851,151) - (4,851,151)
88 (80,669,512) (75,818,361) (4,851,151) - (4,851,151)
6,961.561.574 6.542.920.291 1't8,641282 .1,788.162 423,429,414
6,961.561 ,574 6.542.920.291 418,641,282 4,788,162 423,429,444
6,961,561,574 6,542,920,291 418,641,282 4,788,162 423,429,444
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page2.22
,DAHOADJUSTMENT ADJTOTAL
*:
1397
1 398
I 200
1 400
1401
1402
1 403
1404
1 405
1 406
1407
1408
't409
1410
1 411
1412
1413
1414
1415
1416
1417
1418
1419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
f,I
1434
1435
1436
1437
1 438
1 439
1440
1441
1442
1443
1444
1445
1 446
1447
1448
1449
1 450
1451
1452
1 453
1454.1455
1 456
1457
1 4s8
1 459
1 460
1461
1 462
1 463
1464
1 465
#?
B8
B8
B8
B8
B8
324
322 Reactor Plant Equipment
P
P
Turbogenerator Units
P
P
Land and Land RighG
P
P
Misc. Power Plant Equipment
P
P
525
Unclassified Nuclear Plant - Acct 300PSG
Total Nuclear Production Plant BB
Summary of Nuclear Production Plant by Factor
DGP
DGU
Dg
Total Nuclear Plant by Factor
330 Land and Land Rights
331 Structures and lmprovemenB
PSG
PSG
PSG
PSG
J5J
Reservoirs, Dams I WaterwaysPSGPSGPSGPSG
Water Wheel, Turbines, & GeneratorsPSG
PSG
PSG
PSG
PSG
10,332,460
5,268,340
15,040,883
671,248
9,71 1 ,1 06
4,951,522
1 4,1 36,383
630,881
62'1,354
316,817
904,500
40,366
6?1,354
316,817
904,500
40.366
B8
B8
31 ,312,931 29,429,893 1,883,038 1,883,038
20,076,174
5,013,201
226,240,230
9.818,558
18,868,871
4,711,727
212,635,021
9.228.1 08
1,207,303
301,474
13,605,209
590.450
1 ,207,303
301,474
13,605,209
590,450
261.148,163 ?45,443,727 15,704,437 15,704,437
332
146,7 46,021
18,961 ,307
250,348,61't
29,020,897
8,245,437
59,426,293
3'l,047,562
137,921 ,285
17 ,821,048
235,293,61 I
27,275,693
7,749,588
55,852,626
29,180,482
8,824,736
1,140,259
15,054,993
1,745,204
495,849
3,573,667
1,867,080
- 8,824,736- 1.140,259
415,696 15,470,690
71 ,618,523 67,31 '1 ,663 4,306.860 1 22,330 4,429,19088 487,674,462 458,347,613 29,326,849 538,026 29,864,875
P
P
P
334 Accessory Electric Equipment
P
P
P
P
SG
Sg
5g
1,745,204
495,849
3,573,667
1,867,080
B8 127.740.149 1 20.058_3SO 7.681 .799 - 7.681 .799
SG
SG
5U
SG
3,850,262
3,415,337
63,090,877
3,618,722
3,209,9s2
231,540
205,385
- 231,540- 205,385- 3.794.04059,296,837 3,794,0408,809,884 8,280,092 529,792 - 529,79288 79,166,361 74,405,603 4,760,758 - 4,760,758
2010 PROTOCOL Page2.23
Year-EndFERC BUS UNADJUSTED RESULTS IOAHO
ACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
*:
1470
1471
1472
1473
1474
1475
1476
1477
1478
1479
1 480
1481
1482
1 483
1484
1 485
1486
1487
1488
I 489
1 490
1 491
1492
'1493
1494
'1495
'1496
1497
1 498
1 499
.1500
1 501
150?t:
1 506
1507
1 508
1 509
1 510
151 '1
1512
1513
1514
1515
15 16
1517
1518
1519
1 520
1521
1522
1523
1524
1525
1526
1527
1528,t529
1 530
1 531
1532
1 533
1 534
1 535
1 536
1 537
Misc. Power Plant Equipment
P
P
P
P
Roads, Railroads & Bridges
P
P
P
P
Hydro Plant ARO
P
Unclassified Hydro Plant - Acct 300PSPSG
P
Y
Total Hydraulic Production Plant
Summary of Hydraulic Plant by Factor
S)u
DGP
DGU
Tolal Hydraulic Plant by Factor
340 Land and Land Rights
P
P
P
P
341 Structures and lmprovementsPSGPSGPSGPSG
SG
aa
5b
SG
SG
SG
SG
JU
1,1 38,826
1 57,300
1,051,607
18,279
1,070,341
147,841
988,367
17.180
68,485
9,459
63,240
1,099
68,485
9,459
63,240
1,099
B8 2,366,012 2.223,729 142,283 142,283
J5D 4,294,928 4,036,648 2s8,280825,485 775,844 49,641
1 5,839,790 14.887,247 952.543
- 258,280- 49,641- 952,543
B8
1,004,557 944,147 60,410 - 60,410B8 21,964,761 20,643,885 1 ,320,875 - 1 ,320,875
1.01 1.372.878 950,552,840 60,820.038 538,026 61.358,0&{
SG
5U
DO
B8
1 ,01 1,372,878
74,986
37,311 ,084
5,395,985
235,1 29
950,552,840
74,986
35,067,340
5,071,491
220,990
60,820,038
,,ror,roo
324,494
14,140
538,025 61,358,064
,,ror,roo
324,494
1 4,1 40
S
SG
SU
5g
B8 43,017,184 40,434,807 2,582,377 2,582,377
169.699.015 1 59,493,976 10,205,040 - 10,205,040
- 3,201,026ur,rrn,ur, uo,orr,io, ,,ro'r,iru4,273,000 4,016,038 256,962 - 256,962
B8
342 Fuel Holders, Producers & AccessoriesPSGPSGPSG
Prime Movers
13,425,135
2.479.161
12,617,799
2.330,074
807,335
149,087
807,335
149,087
B8 1 5,904,296 14,947,873 956,423 956,423
343
344 Generators
P
P
P
P
P
r
P
P
P
e
5U
SG
5g
SG
J9
5E
SG
1 ,789,1 45,917
1 ,083,073,013
55,198,949
1,681,553,629
1,017,941,208
51,879,498
107,592,288
65,131 ,806
3,319,450
2,617,766
,or,unr,ru,
67,749,572
3,319,450
B8 2,927,417,879 2,751 ,37 4,334 176,043,545 2,617 ,766 178,661 ,310
55,803,203 52,447,415398,888,901 374,901,271
3,355,788
23,987,630
- 3,355,788- 23,987,63017,486,676 16,435,095 1,051 ,581 - 1 ,051 ,581B8 472,178,780 443,783,782 28,394,998 - 28,394,998
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 2.24
IDAHOADJUSTMENT ADJ TOTALC:
1 540
1 541
154?
1 543
1544
1 545
1 546
1547
1548
1 549
1 550
1 551
1 552
1 553
1 554
1 555
1 556
1 557
1558
1559
1 560
1 561
1 562
1 563
1 564
1 565
1 566
1567
1 568
1 569
1 570
1571
1572
Ci
1 576
'1577
1 578
1 579
1 580
1 581
1582
1 583
1 584
1 585
1586
1 587
1 588
1589
1 590
1 591
1592
1 593
I 594
1 595
1 596
1 597
1 598
1 599
1 600
1 601
1602
1 603
1604
1605
1 606
1 607
1 608I
345 Accessory Electric Plant
P
P
P
P
346
SG
SG
SG
5b ,.no',.in ,.rrr.iou ',ro.iuu - ',ro,i*
88 325,252,147 305,692.745 19,559,401 - 19,559,401
210,565,918
111,784,736
12,572,400
3,317,713
197,903,301
1 05,062,436
1 1 ,816,345
3,1 1 8,199
12,662,617
6,722,300
756,055
199.514
12,662,617
6,722,300
756,055
199,514
Misc. Power Plant Equipmenl
P
P
P
Other Production ARO
P
59
5b
-g
B8
B8
347
SG
Jg
5
SG
5b
SG
5g
SG
SG
JU
15,890,1 1 3 14,934,544 955,570 9s5,570
., .uor,nau ', ,rao,i,, nn,rr, - nr,r,
1 ,649,936 1 ,550,715 99,221 - 99,221
B8 4.028.512.023 3.786.257.461 242,254,562 2,617,766 244,872,328
OP Unclassified Other Prod Plant-Acct 102PSPSG
Total Other Production Plant
Summary of Other Production Plant by Factor
e
DGU
5b
SSGCT
Total of Other Production Plant by Factor
Experimental Plant103 Experimental Plant
P
Total Experimental Production Plant
Total Production Plant350 Land and Land Rights
T
T
T
5b
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
74,986
4.028.437.037
74,986
3.786.182.475
B8
242,254,562 2,617,766 244,872,3?.8
12.001.446.474 1'.|.275.730.592 721,715,882 7,943.954 729.659.836
1,266,51421,060,783
48,411,588
7,136,742
17,825,073
6,707,566
1 6,753,143
429,176
1,071,931
19,794,26945,500,303 2,911,285
- 1,266,514- 2,911.285181,000,141 170,115,495 10,884,646 (37,042) 10,847,60488 250,472,511 235,410,067 15,062,444 (37 ,042\ 1 5,025,403
429,176
1 ,071,931210,023,209 197,393,229 12.629.980 _ - 12,629,980B8 234.985.024 220.853.937 14.131,087 14,131,087
354
1,676,033,0s9 1,57s,242,938 100,790,120 (289,493) 100,500,627
B8 1,9s4.095,289 1 ,836.583,s85 117,511,703 (289,493) 117 ,222.210
r 1 1,260,528
166,801,702
155,352,157
133,1 48,899
63,273,316
1 1 5,634,866
703,750.750
104,569,752
156,770,895
1 46,009,881
125,141,841
6,690,776
10,030,807
9,342,275
8,007,058
42.320.838 5.592,215
- 6,690,776- 10,030,807
- 9,342,275- 8,007,058
JU
Jg
SG 1,006,817,206 946,271,128 60,546,077 - 60,546,07788 1,295,318,261 1 ,217 ,422.851 77,895,411 - 77 ,895,411
s9,468,304 3,805,012108,681,034 6,953,832
661.429,912
3,805,012
6,953,832
47,913,053
B8 882,6s8,931 829,579,250 53,079,681 5,592.215 58,671,896
A AccT DESCRIP FUNC FAcToR Ref TOTAL OTHER IDAHO AOJUSTMENT ADJTOTALtrsUro r sG 17a,111,?sz '167,400,333 10,710,919 - 10,210,919
TSGTSG
357 Underground ConduitTSGTSGTSG
358 Underground Conductors
1 59,688,312 150,085.277 9.603,035
86,1 39
1,087,552 1,022,151
161 1
1612
1613
1614
1615
1616
1617
161 8
1619
1 620
1621
1622
1623
1624
1 625
1626
1627
1 628
1629
1 630
'1631
1632
I OJJ
1 634
1 635
I OJO
1637
1 638
1 639
1 640
1 641
1642
1643J;
1647
1648
1 649
1650
1 651
1652
1653
1 654
1 655
1 656
1 657
1 658
1659
1660
1 661
1 662
1 663
1664
1 665
I bob
1667
1 668
1 669
'1670
6,371
91,651
2010 PROTOCOL
Year-EndFERC BUS
359 Roads and Trails
Unclassilied Trans Plant - Acct 300TSG
Unclassmed Trans Sub Plant - Acct 300TSG
848,696,338 797,6s9.036 51,037,302 - 51,037,302B8 1 ,186,495,903 1 ,1 15,144,646 71 ,351 ,257 - 71 ,351 .257
UNADJUSTED RESULTS
1,750,996
414,022
5.988 383
Page2.25
IOAHO
- 9,603,035
1 12,03s
26,491
383
5,5123,421,544 3,215,786 205,758 - 205,75888 3,519,566 3,307.913 211,653 - 211,653
5,512
65,401
ISUTSGTSG
TSGTSGTSG
65,4016,947,802 6,529,988 417,814 - 417,814
88 8,035,354 7,552,139 483,215 - 483,215
1,863,032
440,513
'1 12,035
26,491
B8
B8
TP
B8
B8
9.633 579.331 579.331
5,910,756,444 5,555,306,502 355,449,942 5,265,680 360,715,622
u.rro.rru,o* u,uuu.rou.uo, ,uu.oon,io, u,ruu,iro ,uo:rru,ur.,
61 ,614,135 60,071 ,924 1,542,211 - 1,542,21188 61 ,61 4,135 60,071 ,924 1 ,542,21 1 - 1 ,542,21 1
108,973,020 1 06,658,1 96 2,3',14.825 2,314,8?5
108.973.020 106_558.1 96 2314.425 2_314.825
937,790,877 907,092,819 30,698,058 30,698,058
937.790.477 907.0s2.819 30.698.058 30_6S8.0s8
1,113,476,440 1 ,03'1.175.872 82,300,568 82.300.568
1,113,476,440 1,031,175,872 82,300,568 82,300,568
721,192,798 684,567,768 36,625,030 36,625,030721j52.794 684.567.768 36.625.030 36.625.030
TSO
Total Transmission Plant
Summary of Transmission Plant by Factor
DGP
UgU
5U
TotalTransmission Plant by Factor360 Land and Land RightsDPW S
361 Structures and lmprovementsDPW S
501 Station Equipment
DPW
Storage Battery EquipmentDPW S
Poles, Towers & Fixtures
DPW
Overhead Conductors
DPW
B8
B8
B8
363
364
365
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page2.26
IDAHOADJUSTMENT ADJ TOTALTDAHO
Underground Conduit
DPW*;
1673
1674
1675
1676
1677
1 678
1 679
1680
1 681
1682
1683
1 684
1685
1 686
1687
1688
1 689
1 690
1 691
I 692
1 693
1694
1695
1 696
1637
1698
1 699
1 700
1701
1702
1703
1704
1705
e:
1 709
1710
1711
1712
1713
't714
1715
1716
1717
1718
1719
1720
367 Underground Conductors
DPW
Line Transformers
DPW
Services
DPW
Meters
DPW
lnstalhtions on Customels' Premises
DPW S
Leased Property
DPW
Street Lights
DPW
368
369
370
814.1 31,885 787,502.512 26.629.373
B8 814,131
1,266,096,744 1,188,339,567 77,757,176 - 77,757,17688 1,266.096,744 1,188,339,567 77,757,176 - 77,757,176
709,528,257 672,666,199 36,862,057 - 36,862,0s7B8 709,528,257 672,666,199 36,862,057 - 36,862,057
186,936,755 172,794,804 14,141,951 - 14,141,951B8 186,936,755 172,794,804 14,141,951 - 14,141,951
8,863.050 171 168,879 -
1al 1AC t70
61,220,678 60,540,267 680,411 - 680,41188 61,220,678 60,540,267 680,411 - 680,411
B8
B8
371
372
DP Unchssified Dist Plant - Acct 300DPW S
UnclassiFred Dist Sub Plant - Acct 300DPW S
DSO
Total Distribution Plant
Summary of Distribution Plant by Factor
D
Total Distribution Plant by Factor
B8
B8 6,399,768,038 6,078,602,463 321,165,575 321,165,575
6.399.768.038 6,078,602,463 321 ,165,575 321,165,575
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page2.27
IDAHOADJUSTMENT ADJ TOTAL*t
1723
1724
1725
1726
1727
1728
1729
1730
1731
1732
1 733
1734
1 735
lrJo
1737
1 738
1 739
1740
1741
1742
1743
1744
1745
1746
1747
1748
1749
1 750
1751
1752
1 753
1754.1755
e:
1 759
1 760
1761
1762
1 763
1764
I 765
1 766
1767
1 768
1 769
1770
B8
B8
S
CN
5g
SG
SO
J
SG
SG
CN
DU
SE
SO
S
SG
5g
CN
og
SE
SO
SG
SG
S
DV
5g
CN
Jg
SE
5S
SG
SG
391
389
390
392
393
Land and Land Rights
G.SITUS
CUST
PT
G.SG
PTD
Structures and lmprovements
G.SITUS
PT
PT
CUST
G-SG
P
PTD
Office Furniture & Equipment
G.SITUS
PT
PT
CUST
g-)9
P
PTD
g-59
9-59
Transportation Equipment
G.SITUS
PTD
g-59
CUST
PT
P
PT
g-Dg
PT
Stores Equipmeni
G-SITUS
PT
PT
PTD
g-59
PT
12,735,009
1,1 28,506
1,228
1?,537,371
1,084,357
197,639
44,149332 312 20
1,154 74
- 197,639
44,149
20
747,516,302 7,080,603 435,699 - 435,69988 21,381.377 20,703,797 677.580 - 677.580
122,585,350
336,019
1,488,899
8,049,513
5,671,824
1,004,549
111,651,631
315,813
1,399,362
7,734,605
5,330,742
942,031
91.344.085
10,933,719
20,207
89,537
314,909
341,081
62,517
10,933,719
20,207
89,537
31 4,909
341,081
62,517
96.964 5.620.779 779
1
10,12s,036
3,696
6,658,737
3,676,835
121,032
57,734,148
90,667
9,528,036
3,473
6,398,237
3,455,724
1 13,500
54,387,462
85,215
597,000
222
260,500
221,111
7,532
3,346,685
5,452
597,000
222
260.500
221,111
7,532
3,346,885
5,452
73,9 ,438,502
S
Jg
SG
SO
J9
Sg
B8
B8
81,099,425
7,314.953
'19,456,855
598,609
918,483
71 ,316
322,414
9,040,027
193,163
5,742,336
53.971
75,372,286
5,890,926
1 8,286,795
562,611
861,322
67,027
303,026
41
8,632,214
181 ,966
5,397,014
725
5,727,139
424,027
i,170,060
3s,998
57,161
4,289
19,389
407,813
1 1,197
345,322
5,727,139
424,O27
1,1 70,060
35,998
57,161
4,289
19,389
407,8'13
11.197
345,322
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page2.28
IDAHOADJUSTMENT ADJTOTAL*t
1773
1774
1775
1776
1777
1778
1779
1 780
'1781
1782
1 783
1784
1 785
'1786
1787
1788
1 789
1 790
1791
1792
1793
1794
1 795
1 796
1797
1798
1 799
1 800
1 801
1 802
1 803
1 804
1 805
fr:
1 809
1810
181 1
1812
181 3
1814
181 5
1816
1817
1818
'1819
I 820
1821
1822
1 823
1424
1825
1826
1827
1a?8
1829
1 830
1 831
1832
1 833
'1834
1 835
1836
1 837
1 838
Tools, Shop & Garage Equipment
G-SITUS SPT SG
U-Sg JUPTD SO
P5EPT SGG.SG SG
g-59 Du
Laboratory Equipment
34,426,168
123,718
23,327,8?1
3,724,164
142,740
1.63',t,292
32,415,738
116,278
21,924,977
3,508,284
133,857
1 ,533,193
2,010,431
7,440
1,402,845
215,879
8,883
98,100
t.ou,i.a
2,010,431
7,440
1 ,096,113
215,879
8,883
98,1 00
395
396
?oo
3991
G-SITUS
PT
PT
PTD
P
G-SG
G.SG
G-SG
Power Operated Equipmenl
G.SITUS
PT
U.5U
PTD
PT
P
P
G.SG
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-5u
Coal Mine
P
P
WIDCO Capital Lease
P
Remove Capital Leases
S
5U
5U
SO
SE
SG
5g
JU
S
Dg
5U
so
SG
SE
5g
5U
19,948,080
1,426
4,489,901
831,184
5,787,776
112,292,356
613,077
37,638,390
2,086,535
1.290,733
422.193
1,371 ,227
91
276.282
55,1 61
370,324
9,485,458
39.227
2,408,249
128,393
82,586
28,019
210,141 13,446
1,371,227
91
276,?82
55,161
370,324
13,446
9,485,458
39,227
2,408,249
128,393
82,586
28,019
927,117 871,364 55,753 - 55,75388 167 .442,333 155.214.648 12,227 .686 - 12,227 ,686
397
B8
B8
5g
SG
SO
CN
SG
SE
SG
Sb
S
SG
SG
CN
SO
SE)u
J9
SE
SE
5E
178,748,229
648,960
1,281,796
79,554,691
3,536,849
1 55,698,1 40
342,988
1,205,096
167,646,242
609,934
1,204,714
74,943,1 30
3,398,483
146,335,058
321,64?
1,132,626
11 ,101 ,988
39,026
77,082
4,611,s61
138,367
9,363,082
21,346
72,470
250,555
1 1 ,101 ,988
39,026
77,082
4,862,1 15
1 38,367
9,363,082
21,346
72.470
'l
2,590,851
216,484
2,670,500
4,527
2,473,516
2,532,877
208,015
2,515,699
4,?45
2,324,768
57,973
8,469
154,801
282
148,748
57,973
8,469
154,801
282
148,748
7,955.879 7,585.605 370,273 370.273
2,559,1 13 2,399,848 159,265 11,420,415 1 1,579,680
B8 2,559,1 1 3 2,399,848 159,265 11,420,415 1 1 ,579,680
B8
89,913 84,506 5,407 - 5,407
B8
21,319,307
1 ,518
4,766,1 83
886,345
6,1 58,1 00
223,587
121,777,814
652,304
40,046,639
2,214,928
1 ,373,319
450,2-12
14,022 13,178 843 - 843
B8
B8
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS
Page 2.29
IDAHO
^.L Accr DEScRtp FUNC FAcroR Ref rorAL orHER rDAHo ADJUSTMENT ADJToTALIG:
1841 p sG 12,505,559 11,753,524 752,036 - 752,036
184? PTD SO 1,373,382 1,293,770 79,611 - 79,611
1843 B9 ?2,289,919 21,458,272 831 ,647 - 831 ,647
18441845 Remove Capital Leases (22,289,919\ (?1 ,458,272\ (831 ,647\ ' (831 ,647)
1 846
1847
1 848 1 01 '1 346 General Gas Line Capital Leases1849 P SG1B5o ag
1 8511852 Remove Capital l-eases
1 853
1 8541855 GP Unclassified Gen Plant-Acct3001856 G-SITUS S .
1857 prD SO 17 ,052,342 16,063,866 988,476 - 988,476
1858 CUST CN1859 G-SG SG 1 ,121 ,579 1 ,054,131 67 ,447 - 67 ,4471860 PT SG1861 PT SG1862 ea
1 863
1864 399G Unclassified Gen Plant-Acct3001865 G-SITUS S -1866 PTD so1867 G-SG SG
1868 PT SG1869 PT SG1870 gg
1 871
1872 Total General Plant B8
1 873
f;
t"**to*n"S;lPlantbvFactor 602,8ss,1es s60,e67,80e 41,8e0,386 -- 41,8e0,386
1877 DGU'1878 SG 287,080,285 269,816,391 17,263,894 (306,732) 16,957,162
1879 SO 281,079,621 264,786,230 16,293,391 250,555 16,543,946
1880 SE 6,429,S88 6,029,821 400,167 11,420,415 11,820,582
1881 CN 19,590,090 18,823,697 766,393 - 766,39318A2 DEU1883 SSGCT1884 SSGCH1885 Less Capital Leases1886 Total Goneral Phnt by Factor
1887 301 Organization1888 I-SITUS S1889 PTD SO1890 I.SG SG
1891 B8
1892 302 Franchise & Consent1893 t-StTUS S (31,081,215) (32,081,215) 1,000,000 - 1,000,0001894 r-SG SG 10,500,447 9,868,991 631,456 - 631,456
1895 t-SG SG 172,821,245 162,428,446 10,392,799 - 10,392,7991896 t-SG SG 9,189,363 8,636,750 552,613 - s52,613
1897 P SG1898 p SG 600,993 564,852 36,141 - 36,1411899 88 162,030,833 149,417,824 12,613,009 - 12,613,009
1 900
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAT
UNADJUSTEO RESULTS
OTHER IDAHO ADJUSTMENT
Page 2.30
IDAHO
ADJ TOTALer
1 903
1 904
1 905
1 906
1 907
1 908
1909
1910
191 1
1912
1913
'1914
'1915
1916
1917
1918
IOIO
1920
1921
1922
1923
1924
1925
1 926
1927
1928
1929
1 930
1 931
1 932
1933
1 934
1935
C:
1 939
1940
1941
1942
1 943
1944
1945
1 946
1947
303 Miscellaneous lntangible PlantI.SITUS S
I.SG SGPTD SO
PSECUST CNPSGPSG
Less Non-Utility PlantFSITUS S
Unclassified lntangible Plant - Acct 300I.SITUS SI-SG SGPSGPTD SO
Total lntangible Plant 88
Summary of lntangible Planl by Factor
s
DGP
DGU
)g
SO
CN
SSGCT
SSGCH
SE
Total lntangible Plant by Factor
Summary of Unclassmed Plant (Account 1 06 & 102)
DP
DSO
GP
HP
NP
OP
TP
TSO
IP
MP
SP
Fotal Unclassified Plant by Factor
Total Eleclric Plant ln Service BB
830.342.130 778,930.476 s1,111,6U
13,844,788
147,887 ,516
369,935,004
244,763
1 36,399,226
10,734,980
1 38,994,135
348,490,918
229,531
1 31 ,063,089
3,109,808
8,893,381
21,444,086
15,233
5,336,1 38
2,275,549
3,109,808
8,893,381
23,719,636
5,336,1 38
B8 668,311,297 629,512,651 38,798,646 2.275,549 41,074,195
303
2,275,549 53,687,204
('17,236,4_27)
340,999,563
369,935,004
136.399.226
61,688,861
18,173,921
:
1,649,936
83,238,405
(?1,346,235)
320,453,174
348,490,91 8
131 ,063,089
59,403,508
17,117,997
', ,uro,r',a
78,232,7-71
4,109,808
20,506,390
21,444,086
5,336,1 38
't,ouu,n23
99,221
5,005,634
2,?75,549
4,1 09,808
20,506,390
23,719,636
5,336,138
2,285,352
1,055,923
:
99,221
5,005,634
,,552,375,05926,317,061,346 21,791,535,71A 1,525,525,637 25,849,422
2010 PROTOCOL
Year-End
FERC
Page 2.31
IDAHO
ADJ TOTAL
BUS
FUNC
UNADJUSTED RESULTS
OTHER
*
1 950
1951
1 952
1 953
1 954
1 955
1956
I 957
1 958
1 959
1 960
1 961
1 962
1 963
1 964
1 0a^
1 966
1 967
1 968
1 969
1 970
1971
1972
1 973
1974
1975
1 976
1977
1 978
r o70
1 980
1 981
1 982
C:
1 986
1 987
1 988
1 989
1 990
I 991
1 992
1993
1994
1995
1996
1 997
1 998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
FACTOR Ref TOTAL IDAHO
367,1 65,770
41 5,399
1 ,1 14,936,107
37,737,477
6,102,531
21s,;50
536,613
59,310
ADJUSTMENT
Summary of Electric Plant by Factor
J
SE
DGU
DGP
SG
SO
CN
DEU
SSGCH
SSGCT
6,985,464,793
6,674,7-51
18,540,207,781
651 ,014,625
155,989,316
9,785,367
3,657,s34
8,923,302
953,014
11,763,784
143,167,971
(238,s46)
(11 1 ,681 ,900)
6,618,299,023
6,2s9,352
17 ,425,271,674
613,277,148
149.886,786
9,785,367
3,437,585
8,386,689
893,704
11,420,4-15
12,902.902
2,526,104
(7s6,563)
(59,310)
367,'165,770
11 ,835,814
1 ,127,839,009
40,263,581
6,1 02,531
(536,;1 3)
536,613
(0)
(z,oo1,;12)
Less Capital Leases
105 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 Adjustment
s
SG
ig
Dg
SE
SG
Blo
8,609,566
Bls 154,931,754 ',146,322,1A9 8,609,566 - 8,609,566
11,763,784134,558,405 8,609,566
(238,546)
(104,965,785)(6,716,;16)(28s,696)
115 Accum Provision for Asset Acquisition Ad,iusttnents
H5
P
P
128 Pensions LABOR SO
Total Nuclear Fuel
124 Weatherization
815
Bt5
182W Weatherization
186W Weatherization
fotal Weatherization
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
a
SO
S
5b
JUU I
SO
18,301,871 16,423,340 1,878,5-32 - 1,878,532
B 16 18,301,871 16,423,340 1 ,878,532 - 1,878,532
CN
CNP
SG
SO
816
B16 19.595,904 17.717.630 1,878,274 1,878,274
1,298,486
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 2.32
IDAHOADJI.JSTMENT ADJ TOTAL
151 Fuel Stock
P
P
P
P
Total Fuel Stock
152 Fuel Stock - Undistributed
P
DEU
SE
SE
SE
SE
185,687,;88
6.618.700
174,fi1,;47
6,206.789
1 1 ,556,141
411.91 1
1 ,569,312 13,125,453
411,911
Bt3
*;
2011
201?
201 3
2014
2015
201 6
2017
2018
201 I
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
204?
Ci
2047
2A48
2049
2050
2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
2065
2066
2067
2068
2069
25316 DG&T Working Capital DepositPSE
25317 OG&T Working Capital DepositPSE
25319 Provo Working Capital DepositPSE
Total Fuel Stock
Materials and Supplies
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
Total Materials and Supplies
163 Stores Expense Undistributed
MSS
,985,811
813 11
813 186,683,177 1 75,065,058 1 1.618,1 19 1,619,253 13,237,372
154
J
5U
SE
SO
SG
SNPO
>g
SG
SG
Jg
5g
en
so
5
GPS
5g
SE
so
13,344,256
11 ,907,489
5,179,425
(70,1 6s)
1 2,995,061
11 ,217,245
4,867,954
(65,798)
349,1 95
690,243
311,470
(4,367)
1 04,860,768
5,657,285
1 53,1 04
1 1 5,1 46,096
6,504
(2,157,8
_481
9.466.184
99,269,322
5,317,078
144,229
108,221,657
6,1 13
(2,052,4_94)
:
8,896,924
5,591,446
340,2-07
8,875
6,924,439
aot
(1 05,354)
569,260
(163,904)
5,591 ,446
1 76,303
8,875
6,924,439
391
(1 05,354)
569,260
813
err
(273,000)(256,583)(16,417)17],
(273,000) (256.s83) (16,417) - (16.417)
232,8s9,093 219.546,246 13,312.847 (1 63,904)13,148,942
25318 Provo Working Capital DepositMSS SG
813
813Total Materials & Supplies
165 Prepayments
DMSC
GP
PT
P
PTD
Total Prepayments
349,1 95
690,243
311,470
(4,367)24,620,159 23,192,998 1 .427,161 - 1,427,161
ats
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTEO RESULTS
OTHER IDAHO
Page2.33
IDAHOADJUSTMENT ADJ TOTAL*r
2072
2073
2074
2075
2076
2077
2078
2079
2080
2081
2082
2083
2084
2085
2086
2087
2088
2089
2090
2091
2492
2093
2094
2095
2096
2097
2098
2099
2100
2101
2102
2103
2104fii
2148
2149
2110
2111
2112
2113
2114
2115
2116
2117
2118
2119
2120
2121
2122
2123
2124
2125
2126
2127
2128
2129
182M MiscRegulatoryAssets
DD52
DEFSG
P
DEFSG
P
P
DDS02
186M Misc Defened Debits
LABOR
P
P
DEFSG
LABOR
P
P
Uts
Total Misc, Deferred Debits
Worting CapitalCWC Cash Working Capital
CWC
cwc
cwc
OWC Otherwork. Cap.
131 cash GP
135 Working Funds GP
141 Not€s Reoivabb GP
143 orhq A/R GP232 NP PTD232 NP PTD232 NP P232 A,/P T2533 s.r M$. or cd. P
2533 oscrM$.of.cd. P
230 AstRlu. obril. P
230 A$r R.tr. oblq. P
2541 05 ARo Rcs Lbbt[ry P
2541 05 ARo Res Lhbifry P
2533 chorh R.chmalon P
s
5b
SGCT
SG.P
SE
JU
SO
s
5g
SG
SG
SO
SE
5g
EXCTAX
5
SO
SE
SNP
5U
so
SO
S
SO
SE
SG
SE
SE
5
SG
SE
124,302,224 493,909,906 30,392,317 (28,567,368) 1 ,824,949gtt
144,1 36,894
1,777,173
216,301 ,683
7 ,221,7-06
57,464,883
186,399
4,008,646
1 38,557,536
1,670,'t 16
,or,roo,rr"
7,221,7-06
54,009,1 68
1 75,594
3,759,170
49,623,601
5,579,358
107,057
',r,ou, oro
3,455,715
10,805
249,476
2,s31,500
(1 ,856,481)
1,924,3?1
104,516
(612,572).
(2s9,491 )
(1 5e,78s)
3,722,878
1,924,321
1 07,057
'104,516
12,848,8-37
3,156,224
10,805
2,371,716
att
52.1 55.101
814 52.1 55.1 01 49.623.601 2.531.s00 (159.785t 2.371.716
24,525,739
(117,2231
(7,542,104\
(2,980,021)
(69,2-24)
(5,754,724)
0
(9,192,301 )
,r,,oo,ou,
(117,223\
(7,104,910)
(2,794,561 )
(65,061)
(5,396,582)
0
(9,192,301)
,,orr,uru
(437,194)
(1 85,460)
(4,1 63)
(358,142)
0
y,o,)ur1
1,421,688
(437,1 94)
(1 85,460)
(4,1 63)
(372,90e)
0
814
814
(1 ,1 29,858)(1,566,587)436,729 (14,767)421,962
TotalWorking Capital
Miscellaneous Rate Base18221 Unrec Plant & Reg Study Costs
P
18222 NuclearPlant-Trojan
P
P
P
51,025.243 lt8.057.014 2,968,229 (171,5521 2,793,677
trtc
e
TROJP
TROJD
815
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page2.34
IDAHOADJUSTMENT AOJTOTAL
1869 Misc Defened Debits-Trojan
P
P
Total Miscellanaous Rat€ Base
Total Rate Base Additions235 Customer Service Deposits
CUST
CUST
Total Customer Service Deposits
815
815
815 1,566,874,712 1,478,358,080 88,51 6,632 129,127,8481 59,388,784
?281
2282
2283
2283
25335
254
Prop lns
lnj & Dam
Pen & Ben
Pen & Ben
Pens Oblig
Ins Prov
PTD
PTO
PTD
PTD
P
PTD
SO
SO
SO
S
SE
SO
(26,550,966)
(246,654,1 01 )
(1 1 0,680,657)
(25,011,881)
(232,356,260)
(103,792,51 1)
(1,539,084)
(14,297,841\
(6,888,1 46)
zot,iv
1 4,1 70,857
(1,237,3s11
(1 26,984)
- (6,888,146)
815 (383,885,724\ (361J60$5?) (22,725,072J 14,472,591 (8,252,481')
22841 Accum Misc Oper Provisions - Other
P
P
er
2132
2134
2135
21 36
2137
21 38
2139
2140
2141
2142
2143
2144
2145
2146
2147
2148
2149
21 50
215'l
2152
2153
2154
2155
21 56
2157
2158
2159
2160
2161
2162
2163
2164ei
2168
2169
2170
2171
2172
2173
2174
2175
2176
?177
2178
2179
2180
2s4105 ARO230 ARO
254105 ARO
254
P
P
P
P
5
5g
TROJO
TROJD
268,456
(1,841 ,521j
(3,723,144],
(2,189,604)
(31 ,496,1 39)
(2,189,604)
(2e,602,083)(1,894,0s5)392,?21
(111,433)
(225,292)
(1 49,251 )
(1,501 ,834)
- (149,251)
252 Customer Advances for ConstructronDPW SDPW SETSGOPW SOCUST CN
Total Customer Advances for Construction
25398 SO2 EmissionsPSE
25399 OtherDefenedCredits
P
LABOR
P
P
819 (33,68s,743) (31,7s1,687) (1,894,05s) 242870 (1,6s1,085)
819
5
SO
SE
(5,431,879)
(22,938,098)
(5,371,11S) (60,759)(60,7s9)
(21 ,608,441)(1,329,657)- (1,329,657)(3,435,s00) (3,228,e02) (206,598) (206,s98)
819 (31,805,476) (30,208,462) (1,597,014) - (1,597,014)
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 2.35
IDAHOADJUSTMENT ADJ TOTAL*r
2183
2184
21 85
2186
2187
2188
2189
2190
2191
2192
2193
2194
21 95
2195
2197
2198
ta oo
2200
2201
2?02
zzvJ
2204
2205
2206
2207
2208
22.09
2?10
2211
2212
2213
2214
2215
JZ2219
2220
2221
2222
22?3
2224
2225
2226
2227
2228
2229
2230
2231
2232
2233
2234
2235
2236
2237
2238
2239
2240
2241
190 Accumulated Defened lncome TaxesPSCUST CNP IBT
LABOR SOP DGP
CUST BADDEBTP TROJD
PSGPSEPTD SNPDPW SNPDPSG
Total Accum Defurred lncome Taxes
282
Accumulated Defened lncome TaxesPSPT SGT SNPT
Accumulated Defened lncome Taxesbrn
ACCMOIT DITBALCUST CNPTD SNPDPW SNPDLABOR SO
DPW CIACPSE
PSG
Accumuleted Defened lncome TaxesGPSPSGPSELABOR SOGP GPSPTD SNP
P TROJDPSGP SGCT
283
Total Accum Defered Income Tax
255 Accumulated lnvestment Tax Credit
171 ,745,089
2,963,607
2,111,845
45,273,000
13,083,611
2,202,584
750,735
(4,076,829,816)
('t,262,004',)
,ra,nr a
$,767.726\
161,789,512
2,981.973
1,984,055
42,550,457
12,269,360
1,224,248
(3,848,299,683)
(1,188,849)
,ru,au,
(9,180.333)
(473,51 3)
(2?8,530,1-32)
(73,155)
17,047
(587.393)
(243,044,082].
228,530,132
4,O24
6,557
(187,298)
3,834
(30,513)
230,804
187,7-33
4,395,1 33
(1 8,366)
127,790
486,348
814,251
107,538
(243,517,s95)
0
4,024
6,557
(260,452)
3,834
(13,466)
(356,s89)
24,424,697 24,236,964 187,7_33 :
9,955,577 (5,560,444)
(18,366)
127,790
2,722,542
814,251
(2,236,1 94)
2,095,046 107,538
Br9
rrur,ru*,4u, )(17,198,1 48)(285,986,998)17,198,148 (0)
819
819 (4,086.834,897)(3,857,187,751 )Q29.A47,147\(14,486,542\(244,1 33,688)
(59,1 31,633)
(1,794,043)
182,727,1961
(217,202,277\
(8,370,903)
(2,410,s70)
(674,454)
(s6,823,754)
(1,686,156)
(77,578,717],
(204,611 ,675)
(7,885,666)
(2,270,6-14)
(633,825)
(2,307,879)
(1 07,887)
(5,148,479)
(1 2,590,602)
(485,238)
(1 39,9s6)
(40,629)
231,788
(769,s64)
1,048,334
11,244,227
(2,076,091)
(877,851 )
(4,100,1 45)
(1,346,375)
(485,238)
(1 39,9s6)
(40,629)qn
819 (372,31 1,075) (3sl,490.406) (20,820.669) 1 1,754,384 (9,066,285)
819
PTD
PTD
PTD
PTD
PTD
PTD
PTD
PTD
Total Accumlated ITC
Total Rate Base Oeductions
S
tTc84
ITC85
rTc86
rTC88
ITC89
rrcg0
5g
(s4,665)
(1 5)
(44,478)
(133,324)
(1 43,2s0)
(s4,665)
(1 5)
(44,478)
(133,324)
(123,222)
819
(20,028)
14,982,482,5781 (4,701,495,802)(280,986,776)21,384,912 (259,601,8641
rro,orrl
20r0 PRoTocoL
Year-End
FERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 2.36
IDAHO
ADJ TOTAL
- 2243
?244
?245
2246
2247
2248
2249
?250
2251
2252
2253
2254
2255
2256
2257
2258
?259
?260
2261
2242
2263
2264
2265
2266
2267
2268
2269
2270
2271
2272
2273
227 4
2275
C?,
2280
2281
2282
2283
2284
2286
2287
2288
2289
2290
2291
2292
2293
2294
2295
2296
2297
1 OSSP
1 OSNP
Sieam Prod Plant Accumulated DeprPSPSGPSGPSGPSGPSG
Nuclear Prod Plant Accumulated DeprPSGPSG
1 OSHP Hydraulic Prod Plant Accum DeprPSPSGPSGPSGPSG
Other Production Plant - Accum DeprPSPSGPSGPSGPSG
Experimental Plant - Accum DoprPSG1 OSEP
Total Production Plant Accum Depreciation
Summary of Prod Plant Depreciation by Factor
S
DGP
DGU)u
SSGCH
55gU I
Total of Prod Plant Depreciation by Factor
108TP Transmission Plant Accumulated DeprTSGTSGTSG
Total Trans Plant Accum Depreciation
12,949,335
(745,90s,999)
(807,386,340)
(1 ,01 1,026,455)
(203.583.328)
1 1,701,639
(701,0s0,108)
(758,833,260)
(950,227,2-50)
(191 .340.61 8)
1,247 ,697
(44,855,8s1 )
(48,5s3,080)
(60,799,205)
n2.242.711\
8,124,335
1 ,247,697
(44,855,891 )
(48,553,080)
(52,674,8_70)
(12.242.711\
5g
817 (2,754.952,787) (2,589,749.597) (165.203,190) 8,124,33s (157,078.854)
817
rru,aurl(33,s74,8s7) (31,55s,795) (2,019,062) 15,641 (2,003,421)817 (331.204,962) (311,226,716) (19,978,246) (12,717) (19,990,963)
1 ,012,1 32
(1 57,21 6,635)
(28,773.212)
(1 1 2,652,390)
(532,58e,609)
(289,967,826)
1,412,132
(147,762,237)
(27,042,903)
(1 05,877,S1 3)
(500,560,798)
(272,530,286\
(9,454,398)
(1,730,309)
(6,774,477\
(32,027,811 )
(1 7,437,s39)
(9,454,398)
(1,730,309)
(6,802,835)
1Ur,Orr,u',,1
(17,476,142')
1 080P
>u
(38,603)
(29.587 ,772\ (27,808,478\ (1 ,779.2e4\ - (1,77e,?e4\
817
817 (3.938.301.956)t3.701.875,8771 (236.426.0801 8,073.016 (228.353.064)
13,961,467
{3,952,263,423)
:
(378,269,3341
(416,318,447)
12,713,7-70
(3,71 4,589,647)
.
(35s,s21,685)
(391,28?,672],
7,638
1,247,6_97
(237,673,776)
.
(22,747,649).
(2s,035,775)
42,71
8,073,016
75,149
1 ,247,697
(229,600,761\
(22,747,649)
(25,035,775)
(42
817
2010 PROTOCOL
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
DPW
Page 2.37
*:
2300
2301
2302
2303
2304
2305
2306
?307
2308
2309
2310
2311
2312
2313
2314
tJ tc
2316
?318
231 I
2321
2322
2323
2325
tSlo
2327
2328
2?)O
255 I
frl2336
zcJ I
2338
2339
2340
2341
2342
2343
2344
2345
2346
2347
?348
2349
2350
2351
2352
2353
2354
23s6
lSJt
2358
IJCV
2360
2361
2362
ZJOJ
2364
z.lb5
2366
2367
2368
Ci
2373
2374
108361 StructuresandlmprovementsDPW S
108362 Station Equipment
DPW
108363 Storage Battery EquipmentDPW S
108365
Polgs, Towers & Fixtures
DPW
Overhead Conductors
DPW
108366 UndergroundConduit
DPW
108367 UndergroundConductors
DPW
108368 LineTransformers
DPW
108369 SeNices
DPW
'108370
817
817
817
817
817
817
817
817
(254.1 85.473)(242,719,639\ (11,465,834)(1 1,46s,834)
(254,185.473\(242,719,639\ (1 1,465,834)(1 1,465,834)
(151 47,249,262
5 t ,255,7 147
13.025.353)
(487,099,314) (460,295,009) (26,804,305) - (26,804,305)
B17
(357.567.091 .541.738 (1 3.025,353)
DPW
108371 lnstallationsonCustomers'PremisesDPW S
108372 Leased Property
oPw
108373 Street Lights DPW S
108D00 UnclassmedDistPlant-Acct300DPW S
1080S Unclassified Dist Sub Plant - Acct 300
DPW S
Unclassified Dist Sub Plant - Acct 300DPW S
Total Distribution Plant Accum Depreciation
Summary of Dislribution Plant Depr by Factor
a
Total Distibution Depreciation by Factor
7.256.471 7 .113.701 142,7 142,7
817
817
817
817
817
817
7,?56,47 (7,113,701\1 42.7
(29,886,41 1 ) (29,4ss,392) (431 ,01 9) - (431 ,019)
81 7 (29,886,41 1 ) (29,4s5,392) (431,01 9) - (431,01 9)
1 08DP
704 14,917 14.917
7 14.917
34,703
(2,580,675,199)(2,445,972,112) (134,703,087)- (134,703,087)
B17
2010 PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 2.38
IDAHOADJUSTMENT ADJ TOTAL
*;
2377
2378
2379
2380
2381
2382
2383
2384
2385
2386
2387
2388
2389
2390
2391
2392
2393
2394
2395
2396
2397
2398
2399
2400
?401
2402
?403
2404
2405
2406
2407
2409
2409
:\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
?440
2441
2442
2443
2444
2445t
1O8GP General Plant Accumulated Depr
G.SITUS SPT SGPT SGG.SG SG
CUST CNPTD SOPSEG.SG SGG-SG SG
Mining Plant Accumulated Depr.PSPSE
Less Centralia Situs DepreciationPS
1O8MP
108MP
1081390 Accum Depr- Capital LeasePTD SO
Remove Capital Leases
1081399 Accum Depr- Capital LeasePSPSE
Remove Capital Leases
Total General Plant Aecum Depreciation
Summary of General Depreciation by Factor
S
DGP
DGU
SE
SO
CN
5g
DEU
SSGCT
SSGCH
Remove Capital Leases
Total General Depreciation by Factor
Total Accum Depreciation - Plant In Service111SP Accum ProvforAmort-Steam
817
817
B17 (419,160,082) (392,899,066) (26,261,016) 133,956 (26,127,060)
817
817
817
817 (419,160,082) (392,899,066) (26,261,016) 133,956 (26,127,0601
(21 6,107,840)
(1,308,221',t
(3,326,e84)
(88,458,043)
(7,501,875)
(s8,241,1 92)
(1 ,807,015)
(81,779)
e327.135\
(201,690,659)
(1,229,550)
(3,126,912)
(83,1 38,520)
(7,208,390)
(92,546,428)
(1,694,556)
(76,861)
(2.1 87.1 90)
(14,417,180)
(78,671)
(2A0,072)
(5,319,523)
(2e3,484)
(5,694,764)
(112,459)
(4,918)
(139.945)
140,723
(6,767)
(14,417,180)
(78,671)
(200,072')
(s,1 78,801)
(293,484)
(5,701 ,531)
(1 1 2,459)
(4,918)
(1 39,945)
<u,iurl
140,7-23
(8,/143,081,694)(7,955,189,99s) (487,891,699) 4,282,121 (479,609,578)
817
(21 6,1 07,840)
(1 ,807,015)
(98,241,192)
(7,501,875)
(95,502,1 62)
(201,690,659)
(1,694,556)
(92,546,428)
(7,208,390)
(89,7s9,032)
(14,417,'.t-80t
(1 1 2,459)
(5,694,764)
(293,484)
(5,743,1 29)
(14,417,180)
(1 1 2,459)
(5,701 ,531)
(293,484)
(5,602,407)
P
P
SG
SG
817
818
1 1 1GP Accum Prov for Amort-GeneralG-SITUS SCUST CN
I-SG SGPTD SOPSE
(1 1 ,758,017)
(1 81,793)
(4,687,538)
(11,483,2_57)
(1 70,860)
(4,415,815)
(274,7_61)
(10,e32)
(271,723)
(274,7-61l.
(10,e32)
(271,723\
818
2010 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNAOJUSTED RESULTS
OTHER
Page 2.39
IDAHOADJUSTMENT ADJTOTALIDAHOlr2448
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
Ci
2485
2486
2487
2488
2489
2490
2491
2492
2493
2494
2495
2496
1 1 1 HP Accum Prov for Amort-Hydro
P
P
P
P
1 1 1 lP Accum Prov for Amort-lntangible PlantI.SITUS SPSGPSGPSEI.SG SGI.SG SG
t-Su JgCUST CNPSGPSGPTD SO
1111P Less Non-Utility PlantNUTIL OTH
1 1 1 390 Accum Amtr - Capital LoaseG.SITUS SPSGPTO SO
Romov€ Capital Lease Amtr
Total Accum Provision for Amortization
Summary of Amortization by Factor
S
DGP
DGU
SE
SO
CN
SSGCT
SSGCH)u
LesB Capital Lease
Total Provision For Amortizaiion by Factor
SG
SG
5U 1'',ooo,nrrl
16,347,306
(432,129\
(213,691 )
(56,209,193)
(67,607,339)
(4,907,413)
(1 1 6,047,890)
396.357
910,304
8,673,284
(, ,ruo,roal
17,?06,874
(406,143)
(200,392)
(s2,828,990)
(63,541,696)
(4,612,300)
(111,507,926)
396,357
855,562
8,1 70,518
(25,s87)
(13,299)
(3,380,203)
(4,065,643)
(295,1 1 3)
(4,539,963)
trur,rru)
1uu,iuo1
(1,163,199)
(25,987)
(13,299)
(3,380,203)
(4,346,967)
(295,1 1 3)
(4,s3s,963)
(52,312)
rru,uuol
(8s9,568) (303,631)
ara
(869,890) (817,578)(52,312)(298,534,092) (281,228,914) (17,305,177) (41,866) (17,347,043)
B18 (s28,474,331) (4e7,e37,067) (30,537,264) (626,8221 (s1,164,086)
54,742 54,742
9.979.946 9.422_438 557.508 557.508
(9,979,946) (9,422,438) (557,508) - (557,508)
"n"
502,766 - 502,766
4,985,646
(213,691)
(294,548,345)
(116,047,890)
(130,738,409)
6,119,974
(200,392)
{277,474,?11)
(111,507,926)
(1,134,329)
(13,299)
(17,074,1351
(4,539,963)
(7,862,100)
(303,631)
1or,uuu1
(281,32s)
(1,437,960)
(13,299)
(17,116,001)
(4,539,963)
(8,143,425)(122,876,309)
IDAHO 20,IO PROTOCOL
Revenue Adjustmen(s (fab 3)
TOTAL
1 OpeEting Revenuos:
2 Gen€ral Business Revenues
3 lnterdepartmental
4 Sp*ialSeles
5 Oiher Operating REvenues
6 Total Ope€ting Rsvenues
7
I OpeEting Expensesi
I Steam Produclion
10 Nuclcar Production
'l 1 Hydrc PDduction
12 Other Power Supply
13 Transmission
14 Oistribution
15 Customer A@ounting
16 Customer Seryi@ & lnfo
17 Sales
'18 AdministEtive & Gen€ral
19 Tolal O&M Expenses
20 D€pr8ciation
21 Amortization
22 Taes Olh6r Than lncome
23 lncome Tilss: Fedoml
24 StatB
25 Defered ln@me Tues
26 lnvastmsnt Tax Ccdil Adj.
27 Misc Rovenue & Expense
28 Total Operating Expcnscs:
30 OpoEting Rev For Retum:
31
32 Rate Base:
33 Eleclric Plant ln Seruice
34 Plant Held lor Future Use
35 Misc Oef€red Debits
36 Eleq Plant Acq Adj
37 Nuclear Fuel
38 Prepayn€nts
39 Fuel Stock
40 Material & Supplies
41 Woidng Capital
42 Weathorization Loans
43 Misc Rate Base
44 Tolal Electric Plant:
45
46 D€duclions:
47 A€um Prov For Deprec
48 A&um Prov For Amod
49 A@um Def ln@me Ta
50 Unamortized ITC
51 Customer Adv For Const
52 Custome. Servi@ Deposits
53 Mis@llaneous Deductions
3.'l
Temperature
TotalNormalized Nomaliation
Revenue Efieclive PrieNormaiization Change
Page 3.0 Total
3.4 3.5 3.6
Ancillary Seruices
and OtherRevef,ue REC Revenues vvheeling Revenue
(16.736,268) (2.346.1E6) e4.444,4o6t 10.054.324 - _ -
(74.42sj---(r4n.,lrrlrru,or1(oo.,rr,
(5,616,622)
(763,206)
3,359,250
456,466
(83,234)
(1 1.310)
(783,884) (8,167,121)
(106,517) (1,109,776)
71,857 (13,491)s,164 (1,833)
54
55
56
57
58
5S
Total Deductionsl
Total Rate Base:
(6 379.82E) (890.401) (9,276.897) 3.815.717 (94 544) 81,621 (15.324)
{10,430,869) (1.455,785) (15.167.510) 6,238,608 (154.578)'133,449 (25,054)
.2.5040/o
(16,810,697) (2,346,1E6) (24,444,406)10,054,324 1249.122)
(16,810.697) (2,346.186) (24,444,46) 10,034,324 (249.1221
60 Estimated ROE impact
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenuo
67 Othor Oeduclions
68 lntBrcsl (AFUDC)
69 lnteEst
70 Schedule'M" Additions
71 Schedule "M" Doduqtigns
72 ln@m6 Bolore Tu
74 Slate ln@me Texes
76 Taxsbla In6me
77
78 Fade€l lncome Taxes
215.071 (40.378)
(11.310) 9.7U063206| (106.517) (1,109,776)456,466 (r.833)
(5,616.622) (783,884) (6,167,121)3,359,250 71.451 (13,491)
Rocky Mountain Power
ldaho Results of Operations - December 2015
Temperature Normalization
Adjustment to Revenue:
Residential
Commercial
lndustrial
Total
TOTAL
ACCOUN'Tvoe COMPANY
PAGE 3.1
IDAHO
FACTOR FACTOR% ALLOCATED
lD Situs 1,621,147lD Situs (44,979)lD Situs (3,922,353)
(2,346,186)
REF#
440
442
442
1 1,621,1471 (44,97s)1 (3,922,3s3)
(2,346,186)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 2O-year rolling time period, which is 1994-2013. This revenue adjustment corresponds with
temperature adjustments made to system peak, energy, and net power costs.
:
d
o)o)(u0-
=a
oo.I0-';!6
E'(EcE(B>.
Y0Acoc)=gdrgsga!og
;cE9bE
o-trm.=
oE
oYlo)l o)F:OE
EO(u(see o,ET0)fEO=(!6
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-;ooa-goo) '-fQ.ee
=g-oE(,oc,!
sOotr>!96
o=6()
^= -olo E
=' 9s).(E a
-OO=0) rDgB P1C6 Eo-foo (o9
<(0 ''=o..N 5 ocD':f, F 1J
et E b-9g'o E -o(!L6d5e 'frE
EEgL1At Ef5E E:lt g} ==-5->gE ?x
EEaBE'-o-=9g -'.E f_ a.6:EET6 6E e dicr=E9or; E.e ()Y=JLL8E"- ePd)!ZLF
(E:
Eot!
oo
fo
E0,=(E
o
6
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oll
ooootoE
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l:0.
Rocky Mountain Power
State of ldaho
12 Months Ending December 2015
(MWh's)
Page3.1.2
1. lncludes out of period adjustment, temperature adjustment and normalization of special contracts.
2. The curtailed load includes both economic curtailment and interruption kWh.
cA
Booked Normalization
Adjustmentsl
Total
Normalized
Residential 656,943 17.441 674,384
Commercial 457,854 (781)457.073
lndustrial 147.192 40,232 187.424
lrriqation 607,087 (54.646)552.441
Public St & Hwv 2,663 0 2,663
SpecialContract 1 Firm 54.992 (4,072\50,920
Soecial Contract 1 lnterruotible 1,401,108 (56.985)1,344,123
Special Contract 1 - Curtailed'0 22,732 22,732
Special Contract 2 115.5s9 168 115,727
Total ldaho 3,443,399 (35.910t 3,407,488
Source / Formula 305 Table 2 A+B
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Rocky Mountain Power
ldaho Results of Operations - December 2015
Revenue Normalization
Adjustment to Revenue:
Residential
Commercial
Industrial
Public St & Hwy
Special Contract 1 - Firm
Special Contract 1 - lnterruptible
Special Contract 1 - Curtailed
Special Contract 2
Total
PAGE 3.2
TOTAL IDAHO
ACCOUN'Tvoe COMPANY FACTORFACTOR% ALLOCATED REF#
440 1 (4,330,200) lD Situs (4,330,200)442 1 (2,886,511) lD Situs (2,886,511)442 1 (3,488,518) lD Situs (3,488,518)444 1 (22,157\ lD Situs (22,157)442 1 (706,498) lD Situs (706,498)442 1 (12,908,568) lD Situs (12,908,568)442 1 711,588 lD Situs 711,588442 1 (813,542) lD Situs (813,542)(24,444,406) (24,444,406) 3.',1.1
I
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, 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 - December 2015
Effective Price Change
Adjustment to lncome:
Residential
Commercial
lndustrial
Public St & Hwy
Special Contract 1 - Firm
Special Contract 1 - lnterruptible
Special Contract 1 - Curtailed
Special Contract 2
Total
TOTAL
ACCOUN'Tvoe COMPANY
PAGE 3.3
IDAHO
ALLOCATED REF#
440 3442 3442 3444 3442 3442 34r',23442 3
1,985,654
1,381,276
2,197,039
7,929
148,839
3,928,872
66,446
338,269@
1,985,654
1,381,276
2,197,039
7,929
148,839
3,928,872
66,446
338,269
10,054.324 3.1.1
FACTOR FACTOR %
lD SituslD SituslD SituslD SitusID SituslD SituslD SituslD Situs
Description of Adiustment:
This adjustment normalizes retail revenues for ECAM modifications effective January 'l , 2016 according to Case PAC-E-15-09.
Rocky Mountain Power
ldaho Results of Operations - December 2015
Ancillary Seruices and Other Revenue
Adjustment to Revenue:
Ancillary Services
BPA South ldaho Exchange Revenues
Total
TOTAL
ACCOUN'Tvoe COMPANY
IDAHO
FACTOR FACTOR o/o ALLOCATED
6.0136% 53,3156.01367o (302,437)
(249,122)
3.4
REF#
3.4.1
3.4.2
SG
SG
456
456
3 886,5703 (5,029,212)
{4,142,U2)
Description of Adjustment:
This adjusts ancillary revenues in the base period to what is expected in the pro forma period. This adjustment also adjusts
revenues related to the BPA South ldaho Exchange Agreement, which expires in July 2016, to the projected 2016 level.
=tLIfl
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Page 3.4.2
Rocky Mountain Power
Results of Operations - December 2015
BPA South ldaho Exchange Agreement Revenues
FERC Acct Factor Total Company
CY 2Ol5 Unadjusted Revenues
CY 2016 Contract Revenues* 456 SG $ 4,898,532
Overstatement of Revenues in Filing 456 SG $ (5,029,2{2) Ref.3.4
*Current projection (contract expires in July 2016)
Rocky Mountain Power
ldaho Results of Operations - December 2015
REC Revenues
PAGE
TOTAL IDAHO
ACCOUN Tvpe COMPANY FACTOR FACTOR % ALLOCATED REF#
Add December 2015 REC Revenues Reallocated According to RPS Eligibility:
OR/CAMA RPS Elioible:ffi. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
Adjustment for WA RPS Banking
ORIiCA RPS Eliqible
Realloc. of Dec 2015 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
CA RPS Eliqible
Realloc. of Dec 2015 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS - lneligible Wind
Adjustment for OR RPS - lneligible Wind
Remove December 2015 REC Deferrals
lncremental Adjust Dec 2016 Rev. to Dec 2016
456
456
456
456
456 1456 1456 1
456 1456 1456 1456 1
456 1
456 3
456 3456 3456 3456 3
456 3456 3456 3
SG
CA
OR
WA
SG
CA
OR
SG
SG
SG
CA
OR
WA
SG
CA
OR
SG
DL,
SG
456 3456 3456 3456 3
456 3456 3456 3
1 459,3301 (19,633)
1 (334,917)1 (104,780)
6.0136% 27,622 3.s.2Situs - 3.5.2Situs - 3.5.2Situs - 3.5.2@
6.0136% 71,760 3.5.2Situs - 3.5.2Situs - 3.5.2
--7W
1,193,285
(66,077)
(1,127 ,208)
150,954
(3,669,255)
(250,293)
10,698
182,499
57,096
(1,119,4s4)
61,989
1,057,466
(3,013) SG3,013 CA51,399 0R
(51,q99) OTHER
3,145
3,640,000
1,000,000
3,340 SG 6.0136%(3,340) CA Situs(56,981) OR Situs
56,981 oTHER 0.0000%
1o'
-----
201
3.5.2
3.5.2
3.5.2
3.5.2
Re-allocate Dec 2016 REC Revenues According to RPS Eligibility:
OR/CAMA RPS Elioible:
Realloc. of Dec 20'16 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
Adjustment for WA RPS Banking
ORTCA RPS Eliqible
Realloc. of Dec 2016 Rev. for Non-RPS States
Adjustrnent for CA RPS Banking
Adjustment for OR RPS Banking
CA RPS EliqibIe
Realloc. of Dec 2016 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 Rev. 12 ME Dec. 2016
Add REC rev. sales - struct. 12 ME Dec. 2016
Add REC rev. sales - unstruct. 12 ME Dec. 2016
Description of Adiustment:
6.01360/o
6.0136%
6.01360/o
Situs
Situs
Situs
6.0136%
Situs
Situs
6.0136%
Situs
Situs
6.0136% (181) 3.5.3Situs - 3.5.3Situs - 3.5.30.0000% - 3.5.3
-liEiI
9,078 3.5.1
(220,655) 3.5.3
(15,052) 3.5.3- 3.5.3- 3.5.3- 3.5.3---@I
(67,320) 3.5.3- 3.5.3- 3.5,3TreOI
189 3.5.3321,189 3.5.488,239 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 eompliance. 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 2015 and reallocates OR, CA, and WA SG factor amounts to the Company's other jurisdictions,
consistent with the agreement with the Multi-State Process (MSP) standing committee.
Actual REC revenues are accounted for in the Company's ECAM filings as ordered by the ldaho Commission in Order No. 32196,
Case No. PAC-E-10-07. Additionally, this adjustment adds to results revenue associated with Leaning Juniper. REC deferrals are
also removed consistent with adjustment 5.1, which removes NPC deferrals included in unadjusted results.
Rocky Mountain Power
ldaho Results of Operations - December 2015
REC Revenue
Acfuals as Booked
REC Deferrals lncluded ln Unadiusted Resutts:
FERC Account
Amount Yr. Ended Oecember 201 5
4562700
150,954 Ref.3.5
15 (130,753) s34,837 (s34,601) (190,5February-1s (698,352) 725,590 (190,600)lJlarch-15 (395,169) 163,515 (163,200)April-1s (852,459) 39s,169 (394,700) (851May-1s (313,42s) 852,4se (8s2,000) (31June-1s (331,473) 313,42e (3s2,896)Juiy-15 (249,722) 331 ,473 (330,849)August-1s (695,784) 763,350 1249.296) (181,
September-1s (330,268) 182,155 (231,946)
October-1s (501,008) 330,268 (301,8s3)
November-ls (338,383) 501,008 (483,554) (320,929)
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Rocky Mountain Power
ldaho Results of Operations - December 2015
Wheeling Revenue
Adjustment to Revenues:
Other Electric Revenues
Adjustment Detail:
Actual Wheeling Revenues 12 ME December 2015
Total Adjustments
Adjusted Wheeling Revenues 12 ME December 2016
TOTAL
ACCOUN'Tvoe COMPANY
456 1 (671,436)
92,780,346
(671,436)
92,108,910
PAGE
IDAHO
FACTOR FACTOR % ALLOCATED
6.0136% (40,378)
REF#
3.6.1
Descriotion of Adiustment:
This adjustment removes out-of-period and one-time adjustments from the 12 months ending December 2015. lmbalance
penalty revenue and expense is removed to avoid any impact on regulated results. After November 2014, imbalance penalty
revenues and expenses are eliminated due to the Company's participation in the Energy lmbalance Market.
Rocky Mountain Power
Results of Operations - Dec6mber 2015
Wheeling Revenue
lncrom€ntal Adjustments
Accum Totals
Page 3.6.1
Total.-_-€2Jqq3!0I
Ref.3.6
6?1/436 I
Ref. 3.6
___e?l-9!"91E
Ref.3.6
Powet )n {5 055 057'
'I Eloctnc PNer te (aat aao'
3lack Hills. lnc.(, ROO
Black Hills Generation
(5.876.259',
Power Markets Il 79 308'
ilion (Exelon)t10'l
)oral Power/Shell r 15C
lowitz Countv PUD (160.5021
)eseret Generation & Transmission Coooerative 4.967 1
Fall River Rural Electric Coooerative (151 308'
:oot Crek lll I LC 159 916'
o Power Comoanv /t 33a 380'
\,Ioroan Stanlev CaDital GrouD. lnc.(42t
)acifiCom Merchanl fBusiness Ljnit transfer)n
>acific Gas & Fb.-t ic Comoanv (1 4.7 1 8_8981
lorlhnd Gendel Fl*tric (58.1 891
,werex corDoralion /15 885 7401
berdmla a3 651
)ublic SeMe Comoanv of Colorado t4
)uoet Sound Emrov (3
iainbow Fne.e Markctind (13.5091
rm Pr.ifi. P (75.1 841
ral. of Sd*h nrkofa {1 1 8 650,
fransAlta Enerfl t276 U
fri-Stale Generai'bn and Tmns-t1 1n1 9/41
Jlah Associaled Municioal PMr Svslems /t6 q4()
It.h f,r"^i^i^.1 P^r6r A^a6tu /1 31? 6?71
L/am SDrinds (1 19.7001
(44.s54
t3 4AS 449
lextEra Enerov Resoures. LLC t? 443
iouthem Calif Fdison Com Direct t? ??7 nqa
)Pl Fnerov Phrs I I C (94.500
Flume[ of R*lamelidn (51.509
16n I akp Flarlrin A<emialidn (20 867
Joene water and Electric Board {700 403
emom Enerov Solutions LLC la54 51
inel t17o 6
JPM Venlures Fmrov (285_!
rrr'6i^i^.1 E^a. w A^a^A, ^, NAhEcL.(60
vd Fnerdv lnc / Raser powcr Svsiems I I C/lntemountainl 1403.556
acramento MmiciDal Utilitv District (a74 24A
vlacourie Eneffi. LLC
;alt River Pmied t7?? na2
15.371
fhe Fnerdv Aldln.itv (81.048
olrthem Crlif^mi, PPA (3 383
enaska Pmr Services Co /87 046
-os Anoeles DeDt Water & Power '43 151
)owd6r River Enerov Com
(3.526
alion Ntu FnerN fFrelonl (65.838
v .tt Anahaim t'111 71A
ehnm Ganamli^n (7
rcson Flccfda- Pdwar /5 979
Accruals and Adiustments (1.210.8
Remove re-funds an.l olher oul of oeriod adiustments.466.079
:onslEllrtidn 2.446
cuthem Califomia Edison 5 653
JP Moroan 194 6t't
Southem Califomia PPA 3 156
Exelon 5AR
Removal of imbalan@ penalties as penalties incuned are accrued and refunded to non-ofiending customers.l1 do1
Type
IDAHO 201O PROTOCOL
O&M Adjustments (Tab 4)
TOTAL
1 OpeEting Revsu6:
2 General Businss Revenues
3 lnterdepartmenlal
4 Special Sals
5 Other Ope€ting Revenues6 Total Opsating Rryenues
7
8 OpeEting Expqs6:
9 StGm Production
10 Nuclear Prcduction
11 Hydro P@ducti6
12 Other Pwer Supply
'13 Transmissio
14 Distibutio
'15 CustomerA6@nting
16 Customer Service & lnfo
'17 Sals
18 Admlnistrative & General19 Total O&M Expenss
20 Depreciaton
21 Amortiatim
22 Taxs Oths Than ln6me
23 lncomeTax6: FedeEl24 State
25 Defefied lncome Taxes
26 lnv6tment Tax Credit Adj.
27 Misc Revenue & Expense28 Total Op*ting Expsses:
2930 Operating Rev Fd Retum:
JI
32 Ratc Base:
33 Electic Plant ln Service
34 Plant Held ior Future Use
35 Misc Defered Debib
36 ElsPlantAcqAdj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stck
40 Material & Supplis
4 1 Working Capital
42 Wetheriation L@ns
43 Misc Rate Base
44 Total Electric Plant
45
46 Deducticns:
47 Accum Prcv For Deprs
48 Accum Pov Fd Amo(
49 Accum Def lncome Td
50 Unamortized ITC
5'l CustomerAdv ForConst
52 Customer Seruice Deposits
53 Miscellaneos Oeductions
4.1
Miscellaneous
Gseral Expense
Total Nomelized and Revenue
Class 'l DSM
Progr8m Costs Outside Sflices
Page 4.0 Total
4.6
DSM Expense
Removal
(3,835,750)
4.2
Wage and
4.3
Wage and
Employee Benefii - Employee Benerit .
Annuelizalim Pro Forma
(3.618)
32.274
525.602
36,465
139.085
799,262
(3,822,725)
21,790
3.437
8,3s9
3.883
14,812
8,224
't,445
(26,550)
(3.608)
182,831
28.837
70,136
32,582
124,273
69.004
12.127
(222,760)
(30.269)
592,965lu'r
(82\
(s8)
(3s7,386) (4,750) 17,s13 146,936 - (75,484) -(2,651,041) (5,441) 79,465 666,726 592,965 (75,484) (3,835.750)
urn,oau 15,u4122,222 2,112
(198,1 1 s)
(26.921 )
25,220
3,427
1,281,*2
174,143
298,310
301,734
402.625
54
55
56
58
59
Total Deductions:
Toial Rate Base:
60 Estimsted ROE impsct
61
62
63
& TAX CALCULATION:
65
66 OpeEting Revenue
67 Olher Dedustims
68 lnterest (AFUDC)
69 lnterest
70 Schedule'M' Additions
71 Schedule'M' Deductions
72 lncome Before Tax
74 State lncome Taxs
76 Teble lncome
77
78 Federal lncome Taxs
2.692.124 (79,465)(666,726)(592,955)
0_0110/"
75.4U 3,835,750
2,692,124
122.222
(666.726)3,835.75046,525 (79,465)(s92,965) 7s.484
(30.269) (26,921) 3,4272.112
2.569,902 44,412 (75.857) (636.457) (566.044) 72,057 3,661,607
!98 1 1-281
IDAHO 201O PROTOCOL
O&M Adiustments (Iab 4)
TOTAL
1 Opsating Rwffus:
2 General Businss Rmnus
3 lntsdepartmental
4 Spsial Sal6
5 Other OpeEting Rrysus6 Total Operating Revsu6
7
I Operatlng Expsss:I Steam Productim
10 Nucler PDductim
1'l HydroProduction
12 OthsPilcrSupply
13 TEnsmlssiff
14 Distributm
15 Custms AccNnting
16 Customer SeMe & lnfo
17 Sals
18 Adminislratlve & Genersl19 Total O&M E pens6
20 D€preciation
21 Amortiation
22 Taxs Other Than lncome
23 lncme Teres: FedeEl24 State
25 Oefered ln@re Tqes
26 lnvestrn€nt Td Credit Adj,
27 Misc Rovcnuc & Expense28 Total Opcratlng Expmss:
2930 Opffiting Rev For Retum:
3132 Rate Base:
33 Electrlc Plant ln Seryice
34 Ptant Held for Fut € Use
35 Misc Defened Debits
36 ElsPlantAcqAdj
37 Nucl$r Fuel
38 Prepayments
39 Fuel Stock
40 Matsial & Suppli6
41 Worting Capltal
42 Weatherizlion Loac
43 Misc Rate Base44 Total Elfftric Plant:
45
46 Deductios:
47 Accum Prcv For Depm
48 Accum Pril For Amort
49 A6um Dcf lncome T*
50 Unamdtizcd ITC
51 CustomerAdvFdConst
52 Custmcr Seryice Deposits
53 Miscellensus Deductions
4.124.104.84.7
Page 4.0.1 Total
0
0
Revenue Sssiwelnsurarce Gmeralion ltms/ Membffihips &Elpsse Ov6rhaul Expen* uncolleclibls Subscriptlons
ldaho PeGion
Expense - Cash
lntflenor Funding tsasis
--(208,2-4r'.::---
- (145,797) .
::,,,,',,,u::::
254,797 . 17.024 (40,196) (12.165) (661,061) -
214,7-97 (3s4,037) 739,141 (40.196) (12,165) (661,061) :
(85,130)
(1 1,568)
118,247
16,073
(246,954)
(33,s57)
13,430,,yt o,o*
552
uo,iu,
30.012
rs nqq /r1q 676) asA A2q I2d qdl\ /7 54n\ /41n lR2l -
(158.099)
'19,6?6
(114,5_111
*,,i*
r0,196
54
56
57
58
59
Total Dcductims:
Total R te Base:187.223 - 10.196
60 Estimated ROE impact
6'r
62
bJ
64 TAXCALCULATIONI
65
66 Opsating Revenre
67 OthqDeductions
68 lntaet (AFUDC)
69 lnterst
70 SchedulB 'M' Addilions
71 Schedule'M' Oeductions
72 lncme Bsf,ore Tax
73
74 State lncome Texes
75
76 TaEble lncome
77
78 FedeEl llffieTax6
(2r4,797\(739.'t41 )40.196
(2s,797\
(1 r,568)
40,196
1.825
12,165
552
661,061
x.012
331,037 (739,141)
16,073 (33,557)
(85,130)11A.287 (246,954) 13,430
Rocky Mountain Power
Idaho Results of Operations - December 2015
Miscellaneous General Expense and Revenue
Adjustment to Revenue:
Gain on Property Sales
Gain on Property Sales
Gain on Property 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
Rent from Electric Property
Rent from Electric Property
Adjustment to Expense:
Other Expenses
Load Dispatching
Customer Records
Customer Records
I nformational Advertisi ng
lnformational Advertising
Office Supplies and Expense
Outside Services
Outside Services
Duplicate Charges
Total Miscellaneous General Expense Removal
ACCOUNT Tvpe
PAGE 4.1
IDAHO
FACTOR % ALLOCATED REF#
TOTAL
COMPANY
(1,443,278)
1,271,109
187,779
(15,609)
1,098
(s8)
546
(1,681)
135
(601,31 1)
601,31 1
(1,020)
(2,0e9)
(52,434)
(2,767)
(7,387)
(33,876)
(440)
{108,227)
6.0136%
Situs
5.7967Yo
Situs
--@Ef +.r.r
(86,793)
10,885
(s7)
-
(31) 4.1.1
(34,8s6)
-_
(34,856) 4.1.1
421 1421 1421 1421 1421 1
6.0136%
Situs
Situs
5.7967%
Situs
4541454 1
SO
UT
SG
Dtr
CN
OR
CN
OR
SO
ID
SO
SO
5.79670/o
Situs
557 1561 1903 1903 1909 1909 1921 1909 1923 1929 1
6.0136%
6.0136%
3.9121%
Situs
3.9121%
Situs
5.7967%
Situs
5.7967%
5.7967o/o
lu,'l
1u'r
(108)
(1,964)
(440)
(6,274)
3,487------6frT1 4.1.1
Description of Adjustment:
This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-regulated
accounts. lt also reallocates gains and losses on property sales to reflecl the appropriate allocation.
(0)
FACTOR
SG
UT
SO
OR
421 1421 1421 1421 1
SG
UT
SO
OR
(148,088)
Page 4.1.1
Rocky Mountain Power
Results of Operations - December 2015
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 Property Sales
Gain on Property Sales
Gain on Property Sales
Gain on Property Sales
Gain on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Properg Sales
Loss on Property Sales
Loss on Properly Sales
Non-Regulated Flights
Other
Other
FERG 909 - lnformational & lnstructional Advertising
Blue Sky
Blue Sky
Blue Sky
Blue Sky
Blue Sky
DSM
Sponsorships
Public Relations, lnternal
Lobbying
Legislative
FERC 921 - Office Supplies & Expenses
Charitable Donations and Sponsorships
Legislative & Lobbyist
Blue Sky
FERC 923 - Outside Seruices
Out of Period Expenses
lntercompany SERP Costs
FERC 454 - Rent from Electric Property
Reallocation of Google Fiber Reimbursements
Reallocation of Google Fiber Reimbursements
TOTAL i'IISC GENERAL EXPENSE REMOVED
421 SG421 SG
421
421
421
421
421
421
421
421
421
421
421
921
557
CN
OR
CN
OR
SO
CN
CN
CN
CN
ID
454
454
310,278
'1,133,000
59,376
(187,779)
(1,330,485)
15,609
(843)
(635)
(546)
(254)
1,681
(1 35)
733
6,313
1,020
7,332
(1,758)
7,387
2,099
52,434
(60,162)
1,810
124
1,121
1,471
440
4,965
660
26,861
42
UT
SO
UT
OR
SG
UT
WYP
SG
SO
OR
UT
SO
SG
909
909
903
903
929
909
909
909
909
909
921
921
921
SO
SO
SO
923 0R923 SO
SO
UT
108,227
601,311
(601 ,31 1)
--
Rocky Mountain Power
ldaho Results of Operations - December 20f 5
Wage and Employee Benefit - Annualization
Adjustment to Expense
Steam Operations
Steam Operations
Fuel Related-Non NPC
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operations
Other Operations
Other Maintenance
Other Power Supply Expenses
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
TOTAL
ACCOUNT Tvoe COMPANY
PAGE 4.2
IDAHO
FACTOR% ALLOCATED REF#FACTOR
500 2503 2501 2510 2535 2535 2541 2541 2546 2549 2551 2557 2557 2560 2568 2580 2s80 2590 2590 2901 2901 2907 2907 2907 2920 2920 2928 2
212,917 SG(3es) sE7,672 SE141,910 SG28,809 SG-P
17,949 SG-U8,073 SG-P2,323 SG-U340 SG27,796 SG8,954 SG(20) sE101,939 SG54,018 SG10,557 SG66,685 tD
65,975 SNPD110,116 rD22,190 SNPD95,484 CN53,553 tD8,091 CN
142 OTHER17,112 tD2,712 rD297,007 SO54 SE--36mS-
12,804
(25)
477
8,534
1,732
1,079
485
140
20
1,672
538
(1)
6,130
3,248
635
3,648
3,221
6,859
1,083
3,73s
4,489
317
1,129
293
17,217
3ffi+.s.2
6.0136%
6.2234%
6.2234Yo
6.01360/o
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.2234%
6.0136%
6.0136%
6.0136%
Situs
4.8824o/o
Situs
4.8824o/o
3.9121o/o
Situs
3.9121o/o
0.0000%
Situs
Situs
5.7967Yo
6.22340k
Descriotion of Adiustment:
This adjustment annualizes the wage and benefit increases that occurred during the twelve month period ended December 2015 for
labor charged to operations and maintenance accounts. See page 4.3.1 for more information on how this adjustrnent was calculated.
Rocky Mountain Power
ldaho Results of Operations - December 2015
Wage and Employee Benefit - Pro Forma
Adjustment to Expense
Steam Operations
Steam Operations
Fuel Related-Non NPC
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operations
Other Operations
Other Maintenance
Other Power Supply Expenses
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
PAGE 4.3
ACCOUNT Tvpe
TOTAL
COMPANY
IDAHO
ALLOCATED REF#
(201)
107,427
4,006
71,600
14,536
9,056
4,073
1,172
172
14,024
4,518
(10)
51,433
27,255
5,327
30,611
27,026
57,547
9,090
31,341
37,663
2,6s6
9,472
26
2,460
144,M9
-@ q.s.z
500
s00
501
510
535
535
541
541
546
549
551
557
557
560
568
580
580
s90
s90
901
901
907
907
907
920
920
920
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
(3,349)
1,786,390
64,368
1,'t90,637
241,711
150,598
67,730
19,489
2,8s3
233,212
75,123
(165)
855,276
453,220
88,578
559,491
553,536
923,881
186,174
801,119
449,314
67,887
1,192
143,570
454
22,758
FACTOR FACTOR%
sG 6.0136%sG 6.0136%sE 6.22340/0sG 6.0136%sG-P 6.0136%sc-u 6.0136%sG-P 6.0136%sc-u 6.0136%SG 6.01360/osG 6.0136%sG 6.0136%sE 6.22344/0sG 6,0136%sG 6.0136%sG 6.0136%lD SitusSNPD 4.88240/0lD SitusSNPD 4.8824o/ocN 3.9121yolD SitusCN 3.9121o/o
OTHER 0.0000o/olD Situsso 5.7967%lD Situsso 5.79670/0
Description of Adiustment:
This adjustment recognizes wage and benefit increases that have occurred, or are projected to occur during the twelve month period
ending December 2016 for labor charged to operation & maintenance accounts. See page 4.3.1 for more information on how this
adjustment was calculated.
Page 4.3.1Rocky Mountain Power
Results of Operations - December 2015
Wage and Ennployee Benefit Adjustment
The unadjusted, annualized (12 months ended December 2015), and pro forma period (12 months ending
december 2016) 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 2015 total labor related expenses are identified on page 4.3.2, including bare
labor, incentive, other labor, pensions, benefits, and payrolltaxes.
2. Actual December 2015 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 2015 regular time, overtime, and premium pay expenses were then
escalated prospectively by labor group to December 2016 (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 2016 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 2016 pension and employee benefit expenses are based on either
actuarial projections or are calculated by using actual December 2015 data escalated to December 2016.
These expenses can be found on page 4.3.7.
6. Payroll tax calculations can be found on page 4.3.8.
Roclqr Mountain Power
Results of Operations - DEcember 2015
wage and Employee Ben6fit Adjustment
Account Description
5002xx Overtime
Adjustment
Page 4.3.2
Adjustment
57,1 66,480 221,052
29.220
134,816
4.3.3&4
s0J4: 4.3.6Unused Leave Accrual
Tem porary/Contract Labor
Severance/Redundancy
Other Salary/Labor Costs
580899 Mining Salary/Benefit Credd (507,425)
Total Other Labor 4,193,762
1,102,696
3,449,878
64,8 11
83,801
26.690.227
3,361,6s0
(8,949,662)
4.3.6
4.3.6
4.3.7
4.3.?
4.5.1
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
+_5.t
501160 Post Emolovment Bene{its
(4,935,31 7)
(3,361,6s0)
669,874
157.8'12
u,aro,rot
279,081
168,449
21,029
410,271
312,643
721
63,S68
49.338
Total PenEions
501102 PensionAdministration50112X Medical501175 Dental501200 Vision50122X Life5012s0 401(k)501251 401(k)Administration501252 40'l(k) Fixed501275 Accidental Oeath & Disability501300 Long-TermOisability5016XX Worke/sCompensation
752.394
52,650.491
3,877,360
334.228
920,035't9.533,042
30,1 55
13,678,141
31,543
2,798,611
2,1 58,546
502900 Other Salarv Overhead 1 ,1 9'1 ,391
Total Benefits 97,955,937
Payroll Tax Expense
Total Labor
Non-Utility and Capitalized Labor 224,84:4,261
('1 ) Pension Curtailment Gain and Pension & Posl Retirement Measurement Oale Change efiects are not included.
979,477 4.3.8
5.508.459 4.3.9
4.3.9
5003)fi Premium Pay 7,556,522
500sxx
500600
500700
500850
50109X
500250 Overtime Meals500400 Bonus and AwErds501325 Physical Exam502300 Education Assistance
50110X Pensions(1)501115 SERP Plan50115X Post Retirement Benefits (1)
1,102,696
3,449,878
64,811
83.801
?52,394
52,650,491
3.877,360
334.228
920.035
19,s33,042
30,155
1 3,678,141
31.543
2,798,611
2,1 58,546
752,394
61,020,799
4,156.441
502.677
941.064
19,943,313
30,1 55
1 3,990,784
32,264
2,862,579
2.207.884
1 .'t 91.391
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Rocky Mountain Power
Resutts of Operations - December 2015
Wage and Employee Benefit Adjustment
Page 4.3.7
D.A[:*ll-lI Adjustmenr I I n"r I
26,690,227 27,426,843 22,355,318 21,754.910 (4,935,317) 4.3.23,361,650 3,361,6s0 (3,361,650) 4.3.2(8,949,662) (9,185,922) (8,498,364) (8,279,788) 669,874 4.3.26,904,296 7,124,287 7 ,287,128 7,062,108 157,812 4.3.2
28,006,51't 28,726,859 21,144,082 20,537,231 (7,469,281) 4.3.2
752,394 775,1 36 775.13e 752,394
501 10X
501 1 15
501 15X
501 160
501 102
501 12X
501 175
501204
50'122X
501250
501251
50't252
501275
501 300
5016XX
502900
Pensions
SERP Plan
Post Retirement Benefits
Post Employment Benefits
Subtotal
Pension Administration
Medical
Dehtal
Vision
Lif€
401 (k)
401 (k) Administration
401(k) Fixed
Accidental Death & Disability
Long-Term Disability
Worke/s Compensation
Other Salary Overhead
Subtotal
Grand Total
334,228 342,7s1920,035 9s1,766
- 4.3.2
8,370,308 4.3.2279.081 4.3.2168,449 4.3.221,029 4.3.2410,271 4.3.2- 4.3.2312,643 4.3.2721 4.3.263,968 4.3.249,338 4.3.2
9,675,809 4.3.2
52,650,491 54,467,174 63,126,296 61,020,799
3,877,360 3,998,710
31,s43
2,798,611
2,1 58,546
31,843
2,887,882
2,221,736
4,28A,526
515,495
973.521
2,953,891
2.272,518
4,156,441
502,677
941,064
2,862,579
2.207.884
19,533,042 20,192,962 20,617,094 19,943,313
30.155 31.083 31,083 30,155
13,990,78413,678,141 14,213,646 14,538,52932,571 32,264
1,191,391 1,192,309 1,192,309 1,191,391
97,955,937 101,306,998 111,314,969 107,631,746
125,962,448 130,033,857 132,459,051 128,168,977 2,206,529 4.3.2
Ref. i1,3,2 Ref. 4.3.2 Ref. 4.3.2
D
Account Description
ACIUat Ugcemp€I
2015
Net of Joint
Venture
Actual
December 2015
GROSS
Proiected
December 2016
GROSS
r rgrwfqq
December 201 6
Net of Joint
Venture
Rocky Mountain Pow€r
Results of Operations December 2015
Wage and Employee Beneflt Adjustment
Payroll Tax Adjustment Calculation
FICA Calculated on December 2015 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
Total FICA Tax on Annuallzed Labor
FICA Calculated on December 2016 Pro Forma Labor
Pro Forma Wages Adjustment
Pro Forma lncentive Adjustment
Percentage of eligible wages below limit
lncrease below limit
Rate below limit
Tax on increase below limit
Total FICA Tax on Pro Forma Labor
TOTAL FICA
Ref SOCIAL SEC MEDICARE TAX
1.883,686 1,883,686
a*uffi
92.05% 100.000/0c'd 1,733,916 1,883,6866.20% 1.450/oe't@
g+k 1 07,503
9,250,966
27,313 134.816 4.3.2
9,250,966 4.3.2
4.3.24,498,453 4,498,45313,749,419 13,749,419
91.51o/o 100.00o/on*o 12,582,424 13,749,419
6.20Yo 1 .45o/o
Line No.
b
c
d
f
o
p
q
r
I
m
n
Page 4.3.8
Ref
4.3.2
4.3.2
4.3.2
p-g
r+v 780,1 I 0
780.'t 10
1S9,367 979,q77
Rocky Mountain Power
Results of Operations - December 2015
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 20'l 0 Protocol Factor
Actual
t2 Months Ended
Annualized
Annualization 12 Months EndedAdiustment December 20'15
Pro Forma
Pro Foma 12 Months Ending
Adiustment December2016
Page 4.3.9
501SE
5OOSE
51OSG
5355G-P
535SG.U
541SG.P
541SG.U
546SG
5495G
551SG
557SG
557SE
560sG
5685G
580CA
580rDU
5800R
5SOSNPD
58OUT
58OWA
58OWYP
ssOWYIJ
590CA
590tDU
5900R
59OSNPD
59OUT
5gOWA
59OWYP
590WYU
901cN
901tDU
901CA
9010R
90lUT
90lWA
901WYP
90lWYU
907CN
9070R
907CA
907rDU
SOTOTHER
907UT
9O7WA
907WYP
920CA
9200R
920SO
92OUT
92OWA
920rDU
920SE
92OWYP
920WYU
2,627,387
(1 36,705)
48,599,404
9,866,152
6,147.099
2,7U,621
795,521
116,436
9,519,241
3,066,383
34,910,666
(6.744)
1 8,499,539
3,615,573
712,908
1,249,469
7,351,500
22.594.225
9,710,739
1,569,507
2,081,?33
1 61,928
2,399,967
2,348,939
I 3,1 07,979
7,599,265
1 4,654,705
1 ,524,080
3,211.627
463,684
32,700,O88
1,537 ,320
1,027,065
8,251,912
5,25s,440
1,037,041
1,027,324
204,003
2,771,00'l
1,731,154
45,039
386,61 1
48,647
2,231,83?
u1.328
1.124,?73
( 149,382)
(1,246,291)
101,715,095
1,335,277
131,209
100,404
18,547
764.978
(7,260)
0.38%
-0.020k
7.O30k
1.430/0
0.89%
0.40o/o
0.12Yo
0.021o
1.38o/o
0.44o/o
5.05%
0.00%
2.680/o
0.52o/o
0.10%
0.1 8%
1,0670
3.27o/o
1.40Yo
0.23%
0.30"/"
0.02o/o
0.35olo
0.Uo/o
'1.90%
1.10Yo
2.12v"
0.22Yo
0.46Yo
0.070k
4.730/0
o.220/0
o.1svo
1.19yo
0.760/o
0.15%
0.150/0
0.03%
0.40yo
0.25Vo
o.o1vo
0.067o
0.O1o/o
0.3?ok
0.05%
0.16%
-0.o?Yo
-0.'180/o
14.710h
0.19o/o
0.02o/o
0.01o/o
0.00o/o
0.11o/o
0.00%
212,917
7,672
(3s9)
141,910
28,809
17,949
8,073
340
27,796
8,954
101,939
(20)
54,018
10,557
2,O82
3,M8
71,466
65,975
28,355
4,583
6,077
473
7,008
6,859
38,275
27,190
42,792
4,450
9,378
'r.354
95,484
4,489
2,999
24,096
15,346
3,028
3.000
596
8.091
5,055
'132
1,129
't42
6,517
997
3,283
(436)
(3,639)
297,OO7
3,899
383
293
54
2,234
(21t
73,1?9,788
2.635.059
(137,104)
48.741.314
9,894,961
6,165.049
2.772,694
797,U4
116.776
9.547.037
3.075,337
35,012,605
(6,764)
'18.553,557
3,6m,131
714.989
1,253,117
7,372,966
22,660,200
9,739,094
1,574,090
2,087,311
162.401
2,406,975
2,355,798
13,146,254
7,62'1,454
14.697,497
1,528,530
3.221.005
465,038
32,795.572
1.541.809
1.030.064
8,276,007
5,270,786
1,040,069
1,030.324
204,599
2.779.093
1,736,209
45.170
387,740
48,789
2,238,U9
34?.325
1,127 ,556
( 149,81 8)
(1,249,930)
102,01?,102
1,339,1 76
131,592
100,697
18,601
767,?12
(7,281)
1,786,390
6,4.368
(3,349)
1,190,637
241,7't1
I 50,598
67,730
19,489
2,853
233,212
75j23
855,276
( 165)
453,?20
88,578
1 7,466
30,611
1 80,104
553,536
237,903
38,45'1
50,988
3,967
58,797
57,547
321,132
186,174
359,026
37,338
78,682
1 1,360
801,1 19
37,663
25,162
20?.1U
128,753
25,406
25,168
4,998
67,887
42,412
1,103
9,472
1,192
54,678
8,362
27,544
(3,660)
(30,533)
2,491,918
3,214
2,460
454
18,74'l
(1 78)
74,916.178
2,699.428
(1 40,453)
49.931.9sl
1 0,1 36,671
6,315,646
2,8/.0,424
81 7,333
1 19.628
9,780,249
3,150,460
35,867,88 1
(6,929)
19,006,778
3,714,709
732,455
1,?83,728
7,553,070
23,213,735
9,976,998
1,612,541
2,138,299
166,368
2,465,772
2,413,344
r 3,467,386
7,807,629
:15,056,522
1,565,869
3,299,687
476,398
33,596,691
1,579,472
1,055,226
8,478,171
E aoo E?o
1,065,476
1,055,492
209,596
2,846,979
1,778,620
46,274
397,212
49,981
2,2s3,o27
350,687
1,155.099
(153,478)
(1,280,463)
104,504,020
1,371,888
134,807
1 03,157
19.056
785,953
(7,459)
Ref. Pase 4.3.2
Non-Utility/Capital 224,844,261 32.53%656.543 225.500.804 5.508,459 231.009,263 Ref. Page 4.3,2
Ref- Page 4.3.2
Rocky Mountain Power
ldaho Results of Operations - December 2015
Class I DSM Program Costs
Adjustment to Expense:
Utah lrrigation Load Control
Utah Cool Keeper
Total
Class 1 DSM Costs folt2 ME Dec 2016:
Other Purchased Power
PAGE 4.4
IDAHO
FACTOR% ALLOCATED REF#ACCOUNT Tvoe
TOTAL
COMPANY
476,399
4,173,967
557 1557 1
1
FACTOR
SG
SG
6.0136%
6.0136%
28.649 4.4.1
251,006 4.4.1
279,655 4.4.14,650,367
557 3 5,210,007 SG 6.01360/o 313,310 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 191 / 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
ldaho Results of Operatons - December 2015
Glass 1 DSM Program Costs
lrigation Load Control
Total Program Costs
lnigation Load Control
Total Program Costs
Cool Keeper Program
Total Program Costs $
$
Page 4.4.1
3,593,206 $
476,399 $
6,195,000 $
9s2,701 $
2,601,792
476,302
2,131,914
5,210,007
6.013670
6.01360/o
6.01360/o
otal Class 1 DSM 575
Adjustm ent Cal culatian :
Total Class 1 DSM Costs - 12 ME Dec 2015
Costs lncluded in Unadjusted Results of Operations:
ldaho Load lrrigation Payment
Program Costs - System
Program Costs - System
Type I Adjustment
Total Class 1 DSM Costs - 12MEDec2015
Total Class 1 DSM Costs - 12 ME Dec 2016
Type 3 Adjustment
4,173,967 $6,305,8E1 $
13,453,582
3,554,011
371
3E,826
3,593,208
-$----+Fm?-
8,243,575
'13,453,582
T-Zi6r67
SG
CN
SG
SG
SG
SG
Ref 4.4
Ref 4.4
Pro Forma Costs Pra Forma Allocation Allocation
Total
ldaho
Allocated
Costs
Amount
8.243,575
Rocky Mountain Power
ldaho Results of Operations - December 2015
Outside Services
Adjustment to Expense:
Outside Services Expense
Outside Services Expense
TOTAL
ACCOUN-I Tvoe COMPANY FACTOR
923 1 (233) rD923 1 (1,298,156) SO
(1,298,389)
PAGE 4.5
IDAHO
FACTOR% ALLOCATED REF#
Situs (233) 4.5.15.79670/0 (75,250) 4.5.1
(75,484)
Descriotion of Adiustment:
Per ldaho Order No. 32196, this adjustment normalizes outside services expense for the 12 months ended December 2015 to a 3
year average (Deecmber 2013, December 2014, December 2015).
Rocky Mountain Power
Results of Operations - December 2015
Outside Services Expense
Page 4.5.1
ID
OR
SO
UT
WA
lffY
CA
ID
OR
so
UT
WA
WY
CA
ID
OR
SO
UT
WA
WY
99
M,310
15,477,851
28,212
105,336
1,301
16,482,854
10,480
56
32,U4
13,883,057
746
231,328
653
14,158,363
7,180
428
44,032
16,627,688
8,482
140,388
899
16,829,096
Summarv of Oubide Services Expenge bv Year
cA 825,746
12 Months Ended December 2013
12 Months Ended December2014
12 Months Ended December 2015
CA
ID
OR
SO
UT
WA
WY
ID
OR
SO
UT
WA
WY
281,'t35
194
40,128
1s,329,532
12,480
159,018
(233) Ref.4.5
(3,903)
(1,298,156) Ref.4.5
3,998
18,629
52--'m65€-56I
Rocky Mountain Power
ldaho Results of Operations - December 2015
DSM Expense Removal
Adjustrnent to Expense:
Remove DSM Amortization Expense
Adjustment to Tax:
Deierred Tax Balance - Year End
Deferred Tax Balance - Year End
TOTAL
AGCOUNT Tvoe COMPANY FACTOR
908 1 (2,768,173) CA908 1 (3,835,750) rD908 1 (22,135,795) OR908 1 (68,050,7't3) UT908 1 (10,509,237) WA908 1 (s,703,361) WY
(113,003,029)
6,945,743
(888,964)
PAGE 4.6
IDAHO
ALLOCATED REF#
(3,835,750)
:
(3,835,750) 4.6.1
402,625
FACTOR %
5.7967o/o
Situs
Situs
Situs
Situs
Situs
Situs
Situs
SO
OR
283 1190 1
Descriotion of Adiustment:
This adjustment removes 12 months ended December 2015 amortizations associated with the Company's Demand-side
Management (DSM) programs. The 12 months ended December 2015 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 2015
DSM Expense Removal
Page 4.6.1
Remove DSii Amortization
Amoilization
908
908
908
908
908
908
Amortization Expense
Amortization Expense
Amortization Expense
Amortization Expense
Amortization Expense
Amortization Expense
CA
ID
OR
UT
WA
WY
2,768,173
3,835,750
22,135,795
68,050,713
10,509,237
5.703.361
{13,003,029 Ref.4.6
Rocky Mountain Power
ldaho Results of Operations - December 20'15
lnsurance Expense
Adjustment to Expense:
Adjust accrual to $year average
Adjust Liability lnsur. Prem. to expected level
Adjust Property lnsur. Prem. to expected level
Adjustment to Rate Base:
lnjuries & Damages Reserve
lnjuries & Damages Receivable
Adjustment to Tax:
Accum. Deferred lncome Tax Balance - 287341
Accum. Defened lncome Tax Balance -287970
TOTAL
ACCOUNT Tvoe COMPANY
PAGE 4.7
IDAHO
FACTOR FACTOR % ALLOCATED REF#
SO
SO
SO
SO
SO
SO
SO
925
925
924
2282 12282 1
3 5,693,097
3 81,2333 (1,378,798)
27,297,206
(22,091,9s5)
(10,359,563)
8,384,1't8
5.7967o/o
5.7967%
5.7967o/o
5.7967o/o
5.7967o/o
330,013 4.7.1
4,709 4.7.2
(7s,925) 4.7.2
(600,515)
486,004
5.7967% 1,582,U3 4.7.15.7967% (1,280,609) 4.7.1
190
190
Description of Adiustment:
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-1 1-1 2. During 201 5, the Company continued to accrue $9,462 per
month for property damages, consistent with the methodology used in PAC-E-1 1-1 2. ln 2015, the 3rd Party Liability lnsurance
coverage was renewed with a deductible of $10 million with an increased upper limit of $540 million. Properly lnsurance was renewed
with a deductible of $10 million and an upper limit of $400 million.
Also, this adjustment reduces the injuries & damages reserye and receivable for amounts not requested.
Rocky Mountain Power
ldaho Results ol Operations - December 2015
lnsurance Expense
lnJurles & Damages - Three Year Average
Accrual
Remove accrued amounts not requested
Net accrual
Third Party Receivable
Remove accrued amounts not requested
Net receivable
Net - Accrual Minus Receivable
3 Year Average
Jan-13 to Dec-13 Jan-14to Dec-14Accrual Accrual
Jan-15 to Dec-15 Totals
Accrual Accrual
32,556,434 16,279,207 3,438,127 s2,273,768
(88,954)(46,316,575)0,844,084) (54,249,612)
7
4,779,427 2,212,971 (3,130,977)3,861,421
Page 4.7.1
Adlustment Detall:
Base Year Expense
Minus lnsurance Receivable
Net Base Year Expense
3 Year Average - Acsual Basis
Dlfference ln Base Year and Three-Year Average
lniuries & Damaqes Reserve Adiustrnent
1,287,140
3,438,127 Above
0,844,084) Above
(4,40s,954
1,287,140 Above
Balance in Reserve Account228.21
Remove accrued amounts not rcquested
Adjusted Balance in Reserve Account
Balance in Reserve Accounl228.25
R€move accrued amounts not rcguested
Adjusted Balance in Reserve Account
Balance at
December 2015
(53,792,440)
27,297,2OG ReI 1.7
__(?9j199,234)_
Balance at
December 20{5ru@
(22,091,955) Ref4.7
;gH**
E sIE E
E Hl I I
HEI EE
E>(,,o
s€sgstEl -o u
bI .E E
3l -Bg
n-b
EFtso-
c.l\soo)oo-
=to orlO O,=l o oJl o o
al I I
EI Bg
9u
= -!9dD9Gi tr (v)oE lrl trrl I P.s.E UA +
E E H8 8.E: c!N=-ENE-
ol
8ls st\ \Ol- -iIP Fol rriEI 'o |ollll E E
EI S 56l - -o-t
5 E BIE B
E e u5 3Eeflk3
rlol
olSl d)
=l E
HI gE
EI EEEI EEg EE
cE-
E(l)9^'tB()Cc(EE=
=oec
EBEq(Eg
=(L
\\ttoou,t
Hsg
ro
oN
-:Lo-ooooo
oo
o
C
=o
Eo!o
=o)coLo.c
ooo
oo.oo(E-o(l)E
.E
E
.:f,Eo
o-
o)C)L(U
fo.E
0)-c
(,,c
al,f€''
o
oJ(o
oN
oEof(,oexUJ
oI
Ero .=EENEbo.lloEO8Eo=clo
ILeEo=.'Ett6g s!9 J-o^rooTYE.P:oo;i.E o 9d
=EuIgs$gE)oEE?i.c5=EgEP
Rocky Mountain Power
ldaho Results of Operations - December 2015
Generation Overhaul Expense
Adjustment to Expense:
Generation Overhaul Expense - Steam
Generation Overhaul Expense - Cholla
Generation Overhaul Expense - Other
Generation Overhaul Expense - Gadsby
ACCOUNT Tvpe
TOTAL
COMPANY
(4,677,0A2)
1,214,250
(2,437,950)
13,500
(5,887,262)
FACTOR %
6.0136%
6.0136%
6.0136%
6.0136%
PAGE 4,8
IDAHO
ALLOCATED REF#
(281,260) 4.8.1
73,020 4.8.1
(146,609) 4.8.1
812 4.8.1
-E5aFfl
510
510
553
553
FACTOR
SG
JL,
SG
SG
Descriotion of Adiustment:
This adjustment normalizes generation overhaul expenses in the 12 months ended Decembet 2015 using a four-year average
methodology. The actual overhaul costs for the 1 2 months ended December 2015 are subtracted from the four-year average which
results in this adjustment. The new Lake Side 2 generating unit placed in-service May 30, 2014, is comprised of the pro forma overhaul
expense for the first four full years the unit is operational and would have typical overhaul expenses. The Carbon plant overhaul
expense is treated separately in the Carbon Decommissioning adjustment and therefore these costs are excluded in this adjustment.
Rocky Mountain Power
Results of Operations - December 20'15
Generation Overhaul Expense
FUNCTION: STEAM
Period
Year Ending Dec2O12
Year Ending Dec 2013
Year Ending Dec2014
Year Ending Dec 2013
Year Ending Dec 2014
Adiuetment
GADSBY PEAKERS
Period
Page 4.8.1
Overhaul
Expense
26,768,005
14,649,200
29,543,696
Year Endino Dec 20'15 2S.889.716
4 YearAverage - Steam 25,212,654
YearEndingDec20l5OverhaulExpense-Steam 29,889,716 Ref4.8.2Adi$tment (4,677,062) Ref 4.8
CHOLLAPLANT
OverhaulPerlod Expense
Year Ending Dec 2013
Year Ending Dec2014
Year Endino Dec 2015
4,857,000
4 Year Average
Year Endinq Dec 2015 Overhaul Elqrense - Cholla
1,214,250
Adjustment
FUNCTION: OTHER
1,214,250
Ref 4.8.2
R6f 4.8
3,133,210
4,291,225
Year Endino Dec 2015 1 1 .356.901
4 Year Average 7 ,455,387
Year Ending Oec 20'15 Overhaul Expense - Other t 1,356,901
(3,901,514)
Overhaul
Exp€nse
Ref 4.8.2
Ref 4.8
YearEnding oec2012 54,000
Year Ending Dec20't3
Year Ending Dec2014
YearEnding Dec2015 -4YearAverage 13,500
I.AKE SIDE 2
Year Ending Dec 20'16
Year Ending Dec2017
Year Endino Dec 2018 2,900,200
4 YearAverage 1,463,564
Ref 4.8.2
Ref 4.8
Overhaul
Overhaul
Total Adjustment ---E8ffi,i
Page 4.8.2
Rocky mountain Power
Results of Operations - December 2015
Generatlon Overhaul Expense
Existino Units
Steam Production
Blundell
Dave Johnston
Gadsby
Hunter
Huntington
Jim Bridger
Naughton
Wodak
Colstrip
Craig
Cholla
Total Stoam Producuon
Other Productlon
Hermiston
Camas
Gunant Creek
Lake Side
Gadsby Peakers
Lake Side 2
Total - Other Production
1,617,'166 180,000(3,000) 2,88s,000- 1,705,000- 7,610,580- 7,884,4415,791,000 7,361,000(76,s66) 31,674
350,000
s,.t 16
1 ,378,918
154,000
4,221,0O0
4,537,666
6,968,000
6,962,000
5,1 83.050
1,425,000- 1,110,000
$,70; :
5,033 4,748Js4
Yr. Ending Yr. Ending Yr. Ending Yr. EndingDec2012 Dec2013 Dec2014 Dec2015
2,109,000- 5,212,000
Hayden 897,000 - 461,000 754,000
Subtotal -Steam 26,768,005 14,649,200 29,543,696 29,889,716 Ref4.8.{
547,000
4,534,000
1,729,000
7,940,700
5,1 86,000
5,834,305
1 00,000
5,720,M7
419
- 4,857,000 Ref 4.8,1
3,863,000 1,140,000 3,667,000 2,014,000
Chehalis 1,456,746 259,176 525,490 4,554,767
Ref 4.8.l
54,000
Yr. Ending Yr. Ending Yr. Ending Yr. Ending
Dec 2015 Dec 2016 Dec 2017 Dec 2018- s64,8s5 2,389,200 2,900,200
Ref 4.8.1
Rocky Mountain Power
ldaho Results of Operations - December 2015
Revenue Sensitive ltems/ Uncollectibles
Adjustment to Expense:
Uncollectible Expense
Regulatory Commission Exp
PAGE 4.9
ACCOUNT Tvpe COMPANY FACTOR FACTOR o/o ALLOCATED REF#
904 3 722,116 lD Situs 722,116 4.9.1
928 3 17,024 lD Situs 17,024 4.9.1
Description of Adjustment;
This adjusts the uncollectible expense to a 3 year average (December 2013 - December 2015) as ordered by the Commission in
the ldaho General Rate Case No. PAC-E-10-07.
Rocky Mountain Power
ldaho Results of Operations - December 2015
Revenue Sensitive ltems and Uncollectible Expense
Descriotion
ID FERC
Account 904
Page 4.9.1
Uncollectible
General Business Revenues Accounts %
Reference
12 Months Ended
Dec-14
Dec-'!5
1 , 1 17,808
934,731
General Business Revenues
Average Uncollectible Rate
Uncollectible Expense using average rate
12 ME December 2015 Uncollectible Expense
Adjustment to Reflect 3 Yr Average
General Business Revenues
Adjusted General Business Revenues
Adjustments
PUC Fees o/o
PUC Fees Expense
285,019,107
0.231o/o
658,608
(63,508)
722,116
Ref 4.9
285,019,107
292,388,976
7,369,869
0.23100
17,024
Ref 4.9
A
B
C
D AboveE =C-D
3.1.1
Above
=A'B
Rocky Mountain Power
ldaho Results of Operations - December 2015
Memberships & Subscriptions
ACCOUNT Tvoe
Adjustment to Expense:
Remove Total Mennberships and Subscriptions
Total
Add Back 75o/a of National & Regional MembershipsVarious 930
TOTAL
COMPANY FACTOR
PAGE 4.10
IDAHO
FACTOR % ALLOCATED REF#
SO
ID
930 1930 1
(1,6ss,679)
(2,150)
(1,657,829)
999,349
5.7967o/o
Situs
5.79670/o 57,929
4.10.1
414.1
Descriotion of Adiustment:
This adjustnent removes expenses in excess of Commission policy allowances as stated in Order No. 29505. National and regional
trade organizations are recognized al75%. Western Electricity Coordinating Council and Northern Tier Transmission Group dues
are included al 1O0o/o. These dues are no longer included in FERC account 930 and are not shown in this adjustment. The dues for
these two organizations are now being booked to FERC account 561.
Page 4.'10.1
Rocky Mountain Power
Results of Operations . December 2015
Memberships and Subscriptlons Adjustment Detail
Account Factor Descriptlon Amount
930.2
930.2
SO
IDU
lncluded in Unadjusted Results
lncluded in Unadjusted Results
(1,65s,679)
(2,1s0)
(1,657,829) Ref 4.10
Allowed National and Regional Trade Memberships at 75%
SO American Wind Energy Association
SO Associated Taxpayers of ldaho
SO Association of ldaho Cities
SO Centre for Energy Advance through Tech lnnovation
SO Edison Electric lnstitute
SO Greater ldaho Falls Chamber of Commerce
SO ldaho Association of Counties
SO llluminating Engineering Society of North America
SO lntermountain EtectricalAssociation
SO lnternationalEconomicDevelopmentCouncil
SO National Automated Clearing House
SO National Coal Transportation Association
SO National Electric Energy Testing Research and App Center
SO NationalJointUtilitiesNotificationSystem
SO North American Transmission Forum, lnc.
SO Pacific Northwest Utilities Conference
SO Rexburg Area Chamber of Commerce
SO Rigby Chamber of Commerce
SO Rocky Mountain Electrical League
SO Solar Electric Power Association
SO The City Club of ldaho City, lnc.
SO UtilityVariable-GenerationSO Westem Energy lnstitute
SO Western Energy Supply and Transmission Associates
SO Westem Govemors Association
Allowed Memberships and Subscriptions - 75% of amount above
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
13,779
850
500
47,300
927,754
500
350
170
9,000
385
8,000
1,600
85,250
10,500
53,121
76,715
404
100
18,000
2,500
50
965
44,988
25,68s
1,332,465
999,349 Ref 4'10
Rocky Mountain Power
ldaho Results of Operations - December 2015
lnteryenor Funding
Adjustment to Rate Base:
Misc. General Expense
Adjustment to Tax:
Arcum. Def. Tax Balance
Adjustment Detail:
December 201 5 Amortization Expense
December 20'16 Amortization Expense
lncremental Adjustment to Expense
December 2015 ADIT Balance
December 2016 ADIT Balance
lncremental Adjustment to ADIT
PAGE 4.11
TOTAL IDAHOACCOUNTTvoe COMPANY FACTOR FACTOR% ALLOCATED REF#
928 3 (12,165) lD Situs (12,165) Betow
283 3 10,196 lD Situs 10,196 Below
12,165
(12,165)
(10,196)
--___-10,196
4.11.1
4.11.1
Description of Adjustment:
This adjustmentamortizes intervenorfunding awarded to the ldaho lrrigation PumpersAssociation (llPA), and the ldaho Conservation
League (lCL), as ordered in general rate case no. PAC-E-1 1-12, and Avoided Cost Case No. GNR-E-1 1-03. Amortization expense is
adjusted by the expected amortization amount through the 12 months ending December 2016 and rate base is adjusted to reflect the
December 2016 balance.
Rocky ilounteln Powr
REults of Opentlons . Dccembrr 20'l 5
ldaho lntorv€nor Fundlng
Amofiatlon Schldulr & B.Lne Timllne
GL Aeount tt?058
Jan-1
&norlization SAP Assl Annual Amod.
FgL15
Mar-15
AprJ5
Msy-15
Jun 15
JUL'15
Aug-15
S€915
FcLl6
Mar-16
Apr-16
Mey-16J*16
JuLl6
Ar*16
Sop-16
@-16
(36)
(36)
(36)
(36)
(36)
(36)
(36)
(36)
(1,333)
(1.333)
(1,333)
(1,333)
(1,333)
(1,333)
(1,333)
(1.333)
(1,369)
(1.369)
(1,36S)
(1,369)
(l,369)
(1,369)
(1,369)
2,8S6
fi.369)
36,293
34,923
33,554
u,185
30,8'i6
29,417
28,077
30,974
29,604
26.866
25.866
26,866
26,866
26,866
26,866
26,866
26,886
26,866Nov-16 - 26.856
R"f o"t1
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.+ .sE=o6ODCEFE EKcE =(L-6 d-.E'8, 8eoo)64!<.9 P 9<9E-9 pE!@r o:E Pg PEE5E 5E00-e o-o(J - o -()
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Rocky Mountain Power
ldaho Results of Operations - December 2015
ldaho Pension Expense - Cash Basis
Adjustment to Expense:
Pension Expense
PAGE 4.12
TOTAL IDAHO
ACCOUNTTvoe COMPANY FACTOR FACTOR% ALLOCATED REF#
930 1 (11,404,057) SO s.7967% (661,061) 4.12.1
Description of Adiustment:
Per IPUC Order No. 32196, this adjustment replaces the accrual pension expense for the 12 months ended December 2015 with the
average actuaUprojected amount funded during the 36 months ended December 2016.
Page 4.12.1
Rocky Mountaln Power
Results of Operations - Decembor 2015
ldaho Cash Basls Pension Expense
Cash Basls Pension Expense
Pension Funding CY 2014
Pension Funding CY 2015
Pension Funding CY 2016
Pension Funding Three-Year Average Ending December 2016
Exclude Mines
Exclude Joint Ventures
Pension Funding to Electric Expense
Accrual Basls Penslon Exoenge
Total Pension Expense
Less; Local 57 Cash Basis Pension Expense
Accrual Basis Pension Expense in Results 12 ME December 2014
Total Difference
O&M portion
Adjustment lo O&M
5,500,000
1,833,333
100.31%
1^B5B55f
96.88%
26,690,227
(8,007,142)
1,781 ,612
18,683,085
(16,901,473)
67.4740/o
(1{,'t0'1,057) Ref 4.12
loAHo 2010 PROTOCOL
Net Pmr Cosl Adjustrneils Cfab 5)
TOTAL
I Op€rating Revenus8:
2 Geneml Business Rev6nu6s
3 lnledepErtmental
4 Spccial Salcs
5 Olherop6Eting Rcvsnueg6 Total OpeEting Revenucs
7
8 OpeBting Expenses:
9 Sl@m Prcduclion
10 Nuclcar Prcduclion
11 l-lydo Production
12 OthsrPMrSupply
13 TEnsmiseion
t4 Distributior
15 Custom.rA@unting
16 Customer Servie & lnfo
17 Ssles
18 Adminiitrativs & G€neral19 Tolsl OEM Expenses
20 OepBciation
21 Amonization
22 Tues Olher Than ln@m"
23 In@m Tqes: FedeEl21 Slate
25 Defcred ln@mo TuGs
26 lnvcatment Til Crcdit Adj.
27 Misc ReYenue & Expense28 Total OpeEting Expenses:
2930 Op€Eting Rev For Rstum:
31
32 Reta Base:
33 B€ctric Aant ln S6M@
34 Plant Hsld for FutuE Use
35 Misc Detered Debits
36 Elec Plent Acq Ad,i
37 Nuclear Fuel
38 PEpay,nents
39 Fu6l Stock
40 Mstsrisl & Supplies
41 Working C.pitel
42 Wcatheriation Losns
43 Misq Rste Base44 Totel El€ctric Plant:
45
46 Dcdustions:
47 A@m Prcv For Depcc
48 A@m PoY ForAmort
49 Arcum Def ln6me Tu
50 Unamortized ITC
51 Customr Adv For Const
52 Customs Servie Deposits
53 Miscallsrc@s Dedudions
54
55 Total Deduclions:
5657 Total Rate Base:
58
59
60 Estimstod ROE impacl
61
B2
63
64 TAX CALCULATION:
65
86 OpeEting Rsvcn@
67 O(her Dedusliqs
68 lnleresl (AFUDC)
69 lnlcrcst
70 Schedule "M'' Additions
71 Schldule "M" Deduclions
72 ln@me BefoE Tu
74 Statc ln@me Tues
75
76 Teble ln@re
n
78 F€doBl ln@re Tues
51
Tolal Nomalized Net Power Costr
4,296,031 4,296,031
(1,095,416) (1,095,416)
(2os,;m)
(407.270\
(203,;63)
(4O7,27O)
(1,70s,649) (1.705,649)
2.005.288 2.005.288272,4A5 272,485
571,924
6.001.E60 6.001.880
6,001,880
272.485
6,00'1,880
272.4E5
Psge 5.0 Toral
Rocky Mountain Power
ldaho Results of Operations - December 2015
Net Power Costs
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 - ldaho
Fuel - Overburden Amortization - Wyoming
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 Cost Adjustment
Post-merger Firm Type 1
Remove Power Cost Deferrals
PAGE 5.1
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR % ALLOCATED REF#
447NPC
447NPC
447NPC
447NPC
555NPC
555NPC
555NPC
555NPC
555NPC
555NPC
555NPC
565NPC
565NPC
565NPC
565NPC
501 NPC
501 NPC
501 NPC
501 NPC
5O3NPC
547NPC
547NPC
501 NPC
555NPC
555NPC
14,071,412
57,367,033
71.438.445
3
3
3
3
3
3
3
3
sG 6.0136%sG 6.0136%sG 6.0136%SE 6.22340/o
846,200
3,449,831
4,296,031 5.1.1
3
3
3
3
3
3
3
4,955,132
23,330,307
30,439,557
1,780,848
(11,312,861)
4,216,296
3,456,358
56,865,637
21,004,980
62,759
(27,264,523)
(556,272)
(6,753,057)
297,982
1,402,994
1,894,388
107,093
(704,049)
253,552
207,852
3,459,812 5.1.'1
1,263,158
3,774
(1,639,s83)
(34,619)
(407,270) 5.1.1
49,314
(582,835)
(277,728)
53,240
715,780
(84,030)
G37,447)
(463,666) 5.1.1
5.1.1
5.1.1
5.1.1
SG
SG
SE
SG
SE
SG
SG
DL,
SG
SG
SE
ID
WY
SE
SE
SE
SE
SE
SE
D(,
SG
6.0136%
6.0136%
6.2234o/o
6.0136%
6.2234o/o
6.0136%
6.0136%
3 49,3143 164,9473 (9,365,149)3 (4,462,617)3 855,4773 1 1,501,3473 (1,350,221)3 (5,421,545)
(8,028,448)
6.0136%
6.0136%
6.0'136%
6.2234o/o
Situs
Situs
6.2234%
6.2234o/o
6.2234o/o
6.2234o/o
6.2234o/o
6.2234o/o
-?u,s4313l',
1 (21,351,886)1 (50,064,842)
(71,416,728)
6.0136% (1,284,019)
6.0136% (3,010,705)
(4,2s4,725)
Description of Adiustment:
This 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 2016. The GRID study for this adjustment is based on temperature adjusted
normalized loads for the 12 months ended December 2015.
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o&z
9ets
F(oL
(,ez-fE!
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eg.E-t3E
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Page 5.'1.2
Rocky Mountain Power
Results of Operations - December 2015
Net Power Cost Adjustment
SPECIAL SALES FOR RESALE
Pacific Pre Merger
Post Merger
Utiah Pre Merger
NonFirm Sub Total
TOTAL SPECIAL SALES
PURCHASED POWER & NET INTERCHANGE
BPA Peak Purchase
Pacific Capacity
Mid Columbia
Misc,/Pacific
Q.F. ContractYPPL
Small Purchases west
Merged
01116-1216
14,071,412
320,M9,594
334,521,006
6,577,053
154,785
67,414,436
14,071,412
1,973,1 16
32,097
4,603,93i
122,688
_
Pre-Merger Pre-MergerDemand Enerov
14,071,412
Non-Firm Post-Meroer
320,449.594
320,449,594
67,414,436
Pacific Sub Total
Gemstate
GSLM
QF ContractVUPL
IPP Layoff
Small Purchases east
UP&L to PP&L
74,146,274
1,327,500
146,058,970
u,2g;
2,00s,213
20,149,411
4,726,626
1,327,500
8,635,462
u,2g;
67,414,436
117,274,097
Utah Sub Total
APS Supplemental
Avoided Cost Resource
BPA Reserve Purchase
Combine Hills Wind
Deseret Purchase
Eagle Mountain - UAMPSruMPA
Georgia-Pacific Camas
Hermiston Purchase
Huricane Purchase
MagCorp
MagCorp Reserves
Nucor
P4 Production
Rock River Wind
Thr€e Buttes Wind
Top of the World Wind
Tri-State Purchase
Wolverine Creek Wind
BPASo. ldaho
PSCo Exchange
Seasonal Purchased Power
Constellation 201 3-2016
147,400,762
668,230
4,872.561
u,174,875
2,345,405
31,361,720
125,720
6,784,920
7,1 29,800
I O OOO OOO
4,893,388
20,838,397
41,651,504
9,424,438
9,678,761
(2)
5,400,000
4,216,296
20,149,411 9,977,254 117,274,097
668,230
4.872.561
u,174,875
2,345,405
31,361,720
125,720
6,784,920
7,1 29,800
19,999,999
4,893,388
20,838,397
41,651,504
9,424,438
9,678,761
(2\
5,400,000
4,216,296
Page 5.1.3
Rocky Mountain Power
Results of Operations - December 2015
Net Power Cost Adjustment
Short Term Firm Purchases
Merged
01t16-12116
179,936,223
Pre-Merger
Demand
Pre-Merger
Enerov Non-Firm Post-Merqer
179,936,223
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 1
Lake Side 2
Naughton - Gas
Naughton
Wyodak
TOTAL FUEL BURN EXPENSE
OTHER GENERATION EXPENSE
Blundell
TOTAL OTHER GEN. EXPENSE
NET POWER COST
383,502,236
3,456,358
608,505,631
21,0M,980
62,759
116,U2,187
3,962,361
383,502,236
3,456,358
22,154,624 14,703,880
21,004,980
62,759
21,067,739
571,647 ,127
116,642,187
3,962,361
141,672,287
52,763,843
16,077,330
25,549,418
56,844,281
39,189,828
61,762,350
2,050,617
'1,883,191
12,506,205
29,793,321
139,217,594
121,433,738
218,609,404
80,724,404
74,141,055-
105,693,432
26,777,805
3,962,361
52,763,843
16,077,330
25,549,418
56,844,281
39,1 89,828
61,762,350
2,050,617
1,883,191
't2,506,205
29,793,321
139,217,594
121,433,738
218,609,404
80,724,404
74,141,055_
105,693,4s2
26,777,845
116,642,187
1,065,017,817
4,836,452
1,065,017,817
4,836,452
4,836,452.00 4.836,452
1,485,511,180 29,150,950 14,703,880 1,073,816,630 367,839,720
loAHo 2010 PROTOCOL
DcpMiation & Amortization (Iab 6)
TOTAL
OpcEtino Rrvqnucs:
GEnsEl Businrss Rsvsnugg
lnterdep€rtmentsl
Spftral Salos
Othcr OpeEting Rev6n@s
Total Opmtjng RGv.nucs
6.'1
Doprocialim &
Amortiation
Totel Nomlized Expsn*
6.1.'t 6.2
(Part 2)
Dapcci8tioo & DcpBciation &Amortizatim AmortizationExpqnse Rrsrry€
Hydrc Oepreciation
Oc@mmE3ioning Studyosferal
Page 6.0 Total
0
0
6 OpaEting Expenscs:
9 Steam Prcduclion
10 NucloarPoduq,tion
11 Hydrc Pbduc{ion
12 OtherPorerSupdy
13 Tansmission
14 Distibution
15 Customc.A@unting
16 Customer Serui6 & lnfo
17 Slles
18 AdeinistEtive A G.neBl19 Tot.l O&M Exp€nses
20 DcpEciation
21 Amortizaiion
22 T8xs3 OlherThan ln@mc
23 ln@me Td6s: F.der.l24 Stat!
25 Dsfrmd ln@mo Td.3
26 lnvostmcnt Tq Ccdit Adj-
27 Misc RrvenG & Expcnse
2E Tolsl Op€Eting Expenses:
30 OpeEling Rov For Rstum:
3'
32 Rsts Base:
33 Eloctric Plent ln Sorvi@
34 Planl Held forFutuc Us6
35 Misc Defered Dsbits
36 Elsc Plsni Acq Ad.i
37 Nuclcsr Fuel
3E Prcpsymcnts
39 Fucl Stock
40 Mstqrial & Supplies
41 Worting Cafiial
42 Wsothsriution Loans
43 Mi3c Rate BaBc4,1 Totsl Electric Plant;
45
46 Huclions:
47 ABm PDv For Dsprcc
48 A@m Prcv ForAnort
49 A@m Oof ln@me Tlx
50 Unamortizrd ITC
51 CustomsrAdv For Const
52 Cu3tomer Sewice Dcposlts
53 Misellan@s Dcductions
,ro,ie
(1,617.982)
299,073
40,639
TO
uua,rao
9,621
(189,903)
(25,805)
,rr,aa,
,11,866
(88,624)
(12,043)
05n
(103)
TO
tar,urol
(1,669,470)
578,3s6
78,589
(556,E28) 352,678 164,588 - (0) (1,074,093)
(22't,122)
(41,866)
7,999
(223,388)
(41,866)
2,26
7,999
54
55
57
58
59
Totsl Oeduslionsl
Totsl Rate Base:
B0 Estim.tcd ROE impacl
61
a2
63
64 TAX CALCULATIONi
55
66 OpeBting Revenue
67 olhd Doduciions
68 lnteBst (AFUDC)
69 lnteres't
70 Schedulo 'M" AdditionE
71 Schedule'M' Deduc{ions
72 ln@me Betm Tu
73
74 Slatc ln@ru Tax6s
75
76 Taxable ln@me
77
78 FrdoBl lreme TBxc6
0.139%
(568,386)(265,zil)1,73't,040
(12,043)(103)
854.494 (542.581t Q53212r . 0.163) 1.652.450
Rocky Mountain Power
ldaho Results of Operations - December 2015
Depreciation & Amortization Expense
PAGE 6.1
IDAHO
FACTOR FACTOR% ALLOCATED REF#
TOTAL
ACCOUNT Tvpe COMPANY
Adjustment to Expense:
Steam Production
Hydro Production
Other Production
Transmission
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - Wyoming
General Plant - Oregon
General Plant - Washington
General Plant - Utah
General Plant
General Plant
tntangible Plant
lntangible Plant
2 4,746,7282 116,7232 881,5342 3,413,3872 100,9812 71,3722 28,8772 176,5762 5,8662 2,4692 2,0382 34,3012 100,2242 71,9052 90,683
9,843,667
sG 6.0'136%sG-P 6.0136%sG 6.0136%sG 6.0136%OR SitusWA SitusUT SitusWY SitusOR SitusWA SitusUT SitusSO 5.79670/osG 6.0136%SO 5.79670/0sG 6.0136%
285,450
7,019
53,012
205,268
t,gaa
6,027
4,168
5,453
-568386-
6.1.2
4035P
4O3HP
4030P
4O3TP
403364
403364
403364
403364
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
4041P
4041P
Description of Adjustment:
This adjustment enters into the test period results depreciation and amortization expense for the major plant additions
added to rate base in adjustment 8.5.
Rocky Mountain Power
ldaho Results of Operations - December 2015
(Part 2) Depreciation & Amortization Expense
PAGE 6.1.1
IDAHO
FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Steam Production
Steam Production
Hydro Production
Hydro Production
Other Production
Transmission
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - Wyoming
General Plant
lntangible Plant
ACCOUNT Tvoe
403SP 3403SP 3403HP 3
4O3HP
4030P
4O3TP
403364
403364
403364
403364
4O3GP
4041P
TOTAL
COMPANY
1,960,731
48,903
91,903
47,116
u1,921
811,612
68,339
156,085
88,473
97,759
116,732
722,237
4,851 ,810
sG 6.0136%sG 6.0136%sc-P 6.0136%
6.0136%
6.0136%
6.0136%
Situs
Situs
Situs
Situs
5.79670/o
5.7967%
6,767
41.866
265,254 6.1.2
3
3
3
3
3
3
3
3
3
117,911
2,941
5,527
2,833
38,603
48,807
SG-U
SG
SG
OR
WA
UT
WY
SO
SO
t
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 2015
Depreciation & Amortization Reserve
PAGE 6.2
REF#
TOTAL
ACCOUNT Tvoe COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED
Adjustment to Reserve
Steam Production
Steam Production
Hydro Production
Hydro Production
Other Production
Transmission
Distribution - Oregon
Diskibution - Washington
Distribution - Utah
Distribution - Wyoming
General Plant
lntangible Plant
(1,960,731)
(48,e03)
(e1,s03)
(47,116)
(641 ,921)
(811,612)
(68,33e)
(156,085)
(88,473)
(e7,759)
(116,732)
(722,237)
(4,8s1,810)
(117,e11)
(2,941)
(5,527)
(2,833)
(38,603)
(48,807)
lo,iozy
(41,866)
(265,254) 6.2.1
1O8SP
1O8SP
108HP
108HP
1080P
1O8TP
108364
108364
1083M
108364
1O8GP
111tP
SG
SG
SG.P
SG-U
SG
SG
OR
WA
UT
WY
SO
SO
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
Situs
Situs
Situs
Situs
5.79670/o
5.79670/o
3
3
3
3
3
3
3
3
3
2
3
3
Description of Adiustment:
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.
e8,o-
Nqt
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tso
dN
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Rocky Mountain Power
ldaho Results of Operations - December 2015
Hydro Decommissioning
TOTAL
ACCOUNT Tvoe COMPANY
PAGE 6.3
IDAHO
FACTOR FACTOR % ALLOCATED REF#
Adjustment to Reserve
Depreciation Reserve
Depreciation Reserve
Adjustment to Tax:
Schedule M Deduction
Deferred lncome Tax Expense
ADIT Y/E Balance
108HP 3 (269,s18) SG-P 6.0136% (16,208) 6.3.1108HP 3 307,204 SG-U 6.0136% 18,474 6.3.137,686 2,266
SCHMDT
41010
282
37,686
14,302
'133,014
(1,156,268)
(1,1 18,582)
37,686
6.0136%
6.0136%
6.0136%
2,266 6.3.1860 6.3.17,999 6.3.1
6.3.1
6.3.1
6.3.1
3
3
3
SG
SG
SG
Adjustment to December 2016 Year-End Balance for Projected Spend / Accrual Detail:
December 201 5 Year End Reserve Balance
December 2016 Year End Reserve Balance
Total Adjustment to Reserve
Description of Adiustment:
ln the last depreciation study, filed with the Commission in 2013 under ldaho Case No. PAC-E-13-02, Order 32926, the
Company estabilished 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 years that have a probability of being decommissioned during the next ten years. This adjustment walks
the depreciation reserve balance to the December 2016 year-end projected level.
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Rocky Mountain Power
ldaho Results of Operations - December 2015
Depreciation Study Deferral
TOTAL
ACCOUNT Tvpe COMPANY
IDAHO
FACTOR% ALLOCATED
PAGE 6.4
66,104
(127,674')
(1,669,470)
(1,731,040)
Adjustment to Expense
Remove syst.alloc. deferral
Remove syst.alloc. give-back rever
Add Situs alloc. deferral
Add Situs alloc.deferral
Add Situs alloc. deferral
Add Situs alloc. give-back reversal
Total
4O3SP
4O3SP
407
407
407
407
6.0136%
6.01360/o
Situs
Situs
Situs
Situs
1,099,236
(2,123,081\
128,043
(1,669,470)
442,191
2,123,081
FACTOR REF#
6.4.1
6.4,2
6.4.1
6.4.1
6.4.1
6.4.2
SG
SG
UT
ID
WY
OR
Description of Adiustment:
The Stipulation in the Company's general rate case Docket No. PAC -E-13-04 established a regulatory asset to
track and defer the aggregate net difference between the depreciation expense that would have been booked
beginning in 2014 under the depreciation rates in effect as of the date of the stipulation and the depreciation
expense actually booked beginning in 2014 under the depreciation rates approved by the Commission in Docket
No. PAC-E-13-02 until the new rates were reflected in rates. The reduction in expense due to the deferral was
booked on a System Generation (SG) factor but should have been booked situs to each state. This adjustment
corrects the allocation. Also, a reversing entry that was made to conect an Oregon give-back on the Hunter and
Colstrip plants was incorrectly booked system and should have been situs assigned to Oregon.
Rocky Mountlin Power
ldlho Results of Oporations . Decembsr 2015
Depraciation Allocation Corroction AdJustrnent
On January 1, 20'14 new deprecidion Etes became otredive in utah, ldaho, and Wyoming. The impaci of the deprcciation
rates was defsned, to be amorlized when new rates became etredive. This defenal of depreciation oqlense
should be cedited situs to Utrh, ldaho, and Vwoming. lnstead it was credited systern-wide.
@0! Arnount Fac{orAclual ,{03sP (1,093,236} SG Ref6.4
Page 6.4.1
Conect
t tah Depn
ldaho Depn
\rvloming Depn
Fiscal
Year
2016
2016
20'16
2016
2015
2015
20't6
2016
2016
2016
407 128,0'[3 UT4O7 (1,669,a70) rD47 112"191 WYP
( 1.099,236)
Period Account Number Arnount
z
3
3
3
4
4
4
5
5
6
6
6
7
7
7
8
56513110,670 ArnoriizeDe{enedDepfExp-Steam-UT565131 36,849 AnortizeDefenedDaprExp-Steam-Wy565131 (135,298)DeferDeprecExpense-Steam-lD585131 10,670 AnortizeDofsnedDeprEa-Steam-UT565131 36,&{9 AmortizeoefenedDepfExp-Staam-Wy565131 (135,293)DeturDeprscExpsnse-St6sm-lD565131 10,670 AmortieDelenedDeprE,e-St6am-UT565131 36,849 ArnortizoDetanedDeprExp-Steam-Wy565131 (135,457)DeferDeprecExpense-Steam-lD565131 10,670 AmortizeDefenedDeprE4-Steam-UT565131 36,449 AflortizeDefenedDeprE@-Steam-V\ry565131 (137,420)D€ferDeprecE)@ense-Steam-lD565131 10,670 AnortizeOetenedOeprE)p-Steam-UT565131 36,849 Anor&eDsfenedDeprha-StBam-VUy56513'l (140,407)DeforDeprecExpense-Steam-tD565131 10,070 &nortizeDefenedDeprExp-Steam-UT565131 36,849 ArnortizeOoteredDeprExp-Steam-tryy56513'l (141,215)DeferDeprccEeens€-Steam-lD565131 10,670 Anortize Ddened Depr E)p - St6am - Uf565131 36,449 Anortize DefofiBd Depr E)A - StBam - Wy505131 (140,840)DeferDepr€cExpense-Steam-lD565131 10,670 ArnortizeDsterEdDeprEla-Steam-uT565131 36,849 ArnorlizeDetenedDsprE)g-Steam-WyI 565'l3t (141,660) DeferDeprecExpense-Steam-lD565131 10,670 AnorlizeDefenedDeprE:o-Steam-UT56513t 36,849 AmoflizeD6fsr6dDeprEA-St"rm-VUf565131 (139,691)DeturDeprccE)0€nse-Steam-lD565131 10,670 tunortizeDefsnedDeprE(p-Steam-UT565131 36,449 Anortize Defered Dopr Eje - St6am - Wy565131 (137,684)DeferDeprecE)eense-Steam-lD565131 t0,670 ArnortizeDefenedDeprEJe-Steam-UT565131 36,&49 AnortizeDsfsnedDeprbo-Stsam-Wy565131 (141,942)DeferDeprecEeens€-Stoam-lD565131 10,670 ArnortizeD€GnedDeprEA-Staam-UT565131 36,8119 Amortize Defenad Depr E e - Sieam - Wy565131 ____111?E9[ Defer Deprec E)eense - Steam - tD(1.099,236)
Ref 6.4
Ref 6.4
Ref 6.4
Description FERC Account FERC Locaflon
Actual Comcl
Allocalion AlocalionSG UTSG WYPSG IDSG UTSG YUTPSG IDSG UTSG WYPSG IDSG UTSG WYPSG IDSG UTSG WYPsG toSG UTSG VVYPSG IDSG UTSG WYPSG IDSG UTSG WYPSG IDSG UTSG WYPSG IDSG UTSG WYPSG IDSG UTSG WYPSG IDSG UTSG WYPSG ID
2016
2016
2016
2016
4032000
4032000
/t032000
4032000
4032000
/o32000
4032000
4032000
4032000
4032000
4032000
/m32000
4032000
4032000
4032000
4m2m0
4032000
4032000
4032000
4032000
4032000
4032000
.1032000
/m32000
/t032000
4032000
4032000
4032000
403200,0
4032000
.1032000
4032000
4032000
4032000
4032@0
4032000
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2015
2016
2016
I
8II
9l0
10
t0tl
11
'11
12
12
12
2016
2016
2016
2016
2016
20r6
Rocky tountain Power
ldeho Ratuit3 of Opentions - Dccomber 2015
DeprcciaUon Allocadon Corcction Adjustmenl
Aclual
Coned
Oregon GMe-Back
Account Amount403sP 2,123,081
407 2,123,081
____31-?3,gg.1-
Amount Descriotion
48,153 OR - Reverse give-back - Colstrip
124,470 OR - Reverse givB.back - Huntet
48,153 OR - Reverse give-bac* - Colstrip124,470 OR - Reverse give-back - Hunter48,153 OR - Reve6e give-back- Cotstrip
124,470 OR - ReveBe give.back - Hunier57,750 OR - ReveBc Aive-back - Colstrip
149,275 OR - Rcversc give.back - Hunter48,753 OR - Reverse give-back - Cotst.ip
126,020 OR - Reverse giv+back - Hunter48,753 OR - Revorse give-back - Colslrip
125,020 OR - Reverse give-back - Hunter48,753 OR - Reverse give-back - Colstdp
126,020 OR - Reverse givs.back - Hunter
48,753 OR - RevaBe give-beck - Colstrip
126,020 OR - Revorse give.beck - Hunter
48,753 OR - Reverse give-back - Colstrip
1 26,020 OR - Reverse givs.back - Hunter
48,753 OR - R€verse give.back - Colstrip
1 26,020 OR - Reverse gaye-back - Hunter
48,753 OR - Reverse givrback - Colstrip
'l 26,020 OR - Roverse give-bac* - Hunter48,753 OR - Reverse give-back - Colstrip
1 26,020 OR - Reverse give-back - Hurder
__3J33p91_
Adual Conec{FERC Account FERC Location Alrocalion Allocation4032000 401000 sc oR4032000 s00 sG oR4032000 401000 sG oR4032000 300 sG oR4032000 401ooo sG OR4032000 300 sG oR4032000 401000 sG OR4032000 300 sG OR4032000 401000 sc oR4032000 3oo sG oR4032000 401000 sc oR4032000 300 SG OR4032000 40,1000 sG oR4032000 300 sc oR4032000 401000 sG OR4032000 300 sG oR4032000 401000 sc oR4032000 300 sG oR4032000 108 SG OR4032000 108 SG OR4032000 108 SG oR4032000 108 Se oR4032000 108 SG oR
Page 6.4.2
108 SG OR
Faclot
SG
OR
Ref 6.4
Ret6.4
Fiscal
Year
2016
2016
2016
2016
2016
201 6
2015
2016
2016
2016
2016
2016
20't6
2016
2016
2016
2016
2016
20't6
2016
2016
2016
2016
2016
565131
565131
565131
s65131
565131
565131
565131
565131
565131
565131
565131
5651 31
565131
565131
5651 31
555131
565't31
565131
565131
56513J
565131
565131
565131
565131
Perilcd Account Number
1
1
2
2
3
3
4
4
E
5
6
6
7
7
8
B
9
9
10
10
11
11
12
12 4032000
TDAHO 2010 PROTOCOL
Tax Adjustrnents (Tab 7)
TOTAL
Operating Revenues:
General Business Revenues
lnterdepartmental
Special Sales
Other Operating Revenues
Total Operating Revtrues
Operating Expens6:
Steam Production
Nuclear Production
Hydro Prcduclion
Other Power Supply
TEnsmission
Distribution
Customer Accounting
Custmer Seruice & lnfo
Sals
Administr8tive & General
Total O&M Expens6
Oepreciation
Amortia0on
Taxs Other Than lncome
lncome Taxs: Federal
State
Oefered lncome Taxes
lnvstment Tax Credil Adj.
Misc Revenue & Expense
Total Operating Expenses:
Operating Rev For Retum:
Rate Basei
Electic Plant In Service
Plant Held for Future Use
Misc Defered Deblts
Els Planl Acq Adj
Nucl€r Fuel
Prepayments
Fuel St@k
Material & Supplies
Working Capital
Wealheriation L@ns
Misc Rate Base
Total Elstric Plant
Deductiss:
Accum Prov Fgr Deprec
Accum Prov ForAmort
Accum Def lncome Tax
lJnamodized ITC
Customer Adv For Const
Customer Setuice Deposits
Mis@llan@us Deductions
TotalDeductims:
Total Rate Base:
Estimated ROE impact
TA( CALCULATION:
Operating Revmue
Other Deductions
lnterst (AFUDC)
lnterest
Schedule "M' Additions
Schedule "M' Deductions
lncome Before Tax
Strate hcome Taxes
Tarable lncome
Fede6l Income iax - Calculated
Adjustrnents to Calculated Tax:
Renryable Energy Tax C.edits
Federal lncome Texes
7.1
Total Nom€lized lnterest True Up
Poperty Tax Renilable Energy Wyoming Wind
Expense Tax Credit Generation Tax
PwerTax AOI'T
AFUDC Equity Balance
747.2
Page 7.0 Total
10
11
14
15
18
19
20
21
24
26
27
28
30
34
35
36
38
40
41
42
43
44
45
46
47
48
49
50
51
54
55
56
58
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
80
81
^. . :^^
(879,840)
(29,491)
(113,522)
(1 5,426)
238.851
(99,849)
(r3,568)
(662,809)
15,410
{s,149)
(700)
1,489
2_02
(s95.069) (128,948) 185,434 (662.809) 9,562 1,692
595,069 128.948 (18s,434) 662,809 (9,562) (1,692) -
1,478,312 1,478,312
0.1 590/.
(314,262)
(4.4571
339,775
(298,851 )(15,410)
339,775
(4,457)
(649.579)
(29,491)
(339,775) (298,851)
(1 5,426)(13,568)
( 1 5,410)
(700)
4,457
202
(620.089) (324,349) (285.284) - (14,71 1) 4.255
(21 7,031 )
(662,809)
(113,522\(99,849)
(662,809)
(s,149)1,489
Rocky Mountain Power
ldaho Results of Operations - December 2015
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 lnterest 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
Type 2 lnterest Expense
Total lnterest True-up Adjustment
TOTAL
ACCOUNT Tvpe COMPANY
lD SituslD SituslD Situs
427
427
427
1 (219,001)2 (55)3 558,832-------M
FACTOR FACTOR %
PAGE 7.1
IDAHO
ALLOCATED REF#
(219,001) Below
(55) Below
558,832 Below
339,775 2.18
818,520,122
2.514o/o--10-5?93-8-6.-
20,798,888
-lzte,-661t
818,517,925
2.514%
-z05F,mr
20,579,886
1.0
2.1
1.0
1.0
1.0
1.0
2.1
1.0
'1.0TII.O
840,744,245
2.514o/"
21,138,663 1.0
20,579,831 1.0----5683t 1.0
1.0
2.1
Description of Adiustment:
This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multipllng rate base by the
Company's weighted cost of debt.
Rocky Mountain Power
ldaho Results of Operations ' December 20f 5
Property Tax Expense
TOTALCOMPANY FACTOR FACTOR%
5,155,528 GPS 5.7967%
PAGE 7,2
IDAHO
ALLOCATED REF#
298,852 7.2.1
Adjustment to Expense:
Taxes Other Than lncome
ACCOUNT Tvpe
408 3
Descriotion of Adiustment:
This adjustment normalizes the difference between accrued property tax expense and forecasted property tax
expense resulting from estimated capital additions.
Rocky Mountain Power
Results of Operations - December 2015
Estimated Property Tax Expense for December 2016
Propefi Tax Adjustment Summaly
FERC Account GILAccount Co. Code Total Reference408.15 579000 1000
Total Accrued Property Tax Expense - 12 Months Ended December 2015
Forecasted Property Tax Expense - 12 Months Ending December 31, 2016
Less Accrued Property Tax Expense - 12 Months Ended December 31 , 2015
lncremental Adjustment to Property Tax Expense
136,796,472
Tab 85
141,952,000
(136,796,472)
5,155,528 Ref 7.2
Rocky Mountain Power
ldaho Results of Operations - December 2015
Renewable Energy Tax Credit
ACCOUNT Tvoe
40910 3
40910 3
TOTAL
COMPANY
(70,194,820)
59,173,010
FACTOR FACTOR O/O
sG 6.0136%
sG 6.0136%
PAGE 7.3
IDAHO
ALLOCATED REF#
(4,221,244) 7.3.1
3,558,435
Adjustment to Tax:
FED Renewable Energy Tax Credit
Remove from Base Period:
FED Renewable Energy Tax Credit
Description of Adjustment:
This adjustment normalizes federal renewable energy income tax credits the Company is entitled to take as a result of
placing qualified generating plants into service. The federal PTC tax credit is based on the generation of the plant, and
the credit can be taken for ten years on qualifying property.
Rocky Mountaln Porer
R6ult3 of Operalions - Decombor 2015
Renewable Energy Ta Crodll
Page 7.3.'l
78,546,178
316,690,942
'12't,599,275
267,537,499
310,333,504
302,',t't7,782
3,927,531
394,338,348
187,890,082
86,344,994
285,408,87'l
u8,742,0X4
68.693.943
12J112017
1il30nu8
r/r6120 19
,?j17DO17
10t't4t201s
st13t2016
9l13l2UA
8t212017
6/25/20r8
r0r3rr2019
1n6no19
rz30r20t8
12/3U2010
912912020
0.023
0.023
0.023
0.023
0.023
0.023
0.023
0.023
0.023
0.023
0.023
0.023
0.023
0.023
1,806,562
7,283,A92
2,796,783
6,153,362
7,137,671
5,242,272
68,150
9,069,782
4,321,472
1,985,935
6,564,404
8,021,067
1.579,961
Rocky Mountain Power
ldaho Results of Operations - December 2015
Wyoming Wind Generation Tax
Adjustment to Tax;
Taxes Other Than lncome
PAGE 7.4
ACCouNr rvpe .Jflllt-., FAcroR FAcroR % orl'SX?=, REF#
408 3 2s6,257 SG 6.0136% 15,410 7.4.1
Description of Adjustment:
The Wyoming Wind Generation Tax is an excise tax levied upon 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 person producing the electricity. The tax is one
dollar on each megawatt hour of electricity produced from wind resources at the point of interconnection with an electric
transmission line.
Rocky Mountain Power
Results of Operations - December 2015
Wyoming Wind Generation Tax
ID
Foote Creek
Glenrock lWind Plant
Seven Mile HillWind Plant
Seven Mile HillllWind Plant
Glenrock lllWind Plant
Rolling Hills Wind Plant
High Plains Wind Plant
McFadden Ridge
Dunlap lWind
TotalWY Wind MWH
Booked through December 20'15
Adjustment to normalize to CY December 2016
Page 7.4.1
101,578
316,691
348,742
68,694
121,599
285,409
310,334
86,345
354,935
1t1t2012
111t2012
1t1t2012
111t2012
11112012
1t1t2012
911t2012
9t1t2012
10t1t2013
101,578
3'16,691
348,742
68,694
12't,599
285,409
310,334
86,345
354,935
1,738,070
256,257
1
NPC
MWH
Production
Tax
2016
$1/MWH
TaxWind Plant
Rocky Mountain Power
ldaho Results of Operations - December 2015
AFUDC Equity
AdJustment to Expense:
AFUDC - Equity
TOTAL
ACCOUNT Tvpe COMPANY
419 1 (76,773)
FACTOR FACTOR %
SNP 5.8059o/o
PAGE 7.5
IDAHO
ALLOCATED REF#
(4,457) 7.s.1
Description of Adiustment:
This adjustment brings in the appropriate level of AFUDC - Equity into results to align the tax schedule m with regulatory income.
Page 7.5.1
Rocky Mountain Power
Results of Operations - December 2015
AFUDC - Equity
For the 12 Months Ended December 31, 2015
Dec-15 12 months
Dec-15 12 months
Dec-15 12 months
Adjustment to Account 419
Account 419
AFUDC-Equity SCHMDT
AFUDC-lntangible Basis - Equity
Total
Equity
SAP Accts
382000 & 382060
841,065)
(32,697,891)
(219,947)
(32,917,838)
(76,7731
Ref 7.5
Rocky Mountain Power
ldaho Results of Operations - December 2015
PowerTax ADIT Balance
PAGE 7.6
IDAHO
FACTOR FACTOR o/o ALLOCATED REF#
Adjustment to Tax:
ADIT Balance
Exchange Normalization
Cholla SHL
Accel Amort of Pollution Cntrl Facilities
California
ldaho
Other
Oregon
Utah
Washington
Wyoming
Powerdale
PP&E Adjustment - YE - SE
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
ACCOUNT Tvpe
TOTAL
COMPANY
4,076,829,816
6,993.724
(37,185,543)
285,986,998
(94,11 1,906)
(243,632,826)
(72,804,926)
(1 ,148,088,71 3)
(1,91 1,513,528)
(261,144,163)
(614,956,079)
(490,292\
69,301
78,518
20,197,132
134,300
282
282
190
281
282
282
282
282
282
282
282
283
282
282
282
282
282
282
DITBAL
SG
SG
SG
CA
ID
OTHER
OR
UT
WA
WY
SG
SE
SNP
CIAC
bu
SNPD
SO
5.6056o/o
6.0136%
6.0136%
6.0136%
Situs
Situs
0.0000o/o
Situs
Situs
Situs
Situs
6.0136%
6.2234o/o
5.8059%
4.8824o/o
6.0136%
4.8824o/o
228,530,132
420,575
(2,236,1e4)
17,198,148
(243,632,826)
(30,513)
4,024
3,834
1,214,577
6,5575.79670/o (2)
1,478,312 7.6.1
(30)
6,361,783
Description of Adiustment:
This adjustment reflects the accumulated deferred income tax balances for property on a jurisdictional basis as maintained in
the PowerTax System.
Page 7.6.1
Rocky Mountain Power
Results of Operations - December 2015
ADIT Balance Adjustment - Year End
*Derived from jurisidictional reports from the Companys tax fixed asset system.
*"Out-of-system calculation, reversing over four years pursuant to the lntemal Revenue Code
IDAHO 201O PROTOCOL
Misc Rate Base Adjustments (Tab 8)
TOTAL
Page 8.0 Total
8.5.1
(Part 2) Major Plant
Additions
ot
update cash
Total Nomalized Working Capital
TEpps Mine Rate Jim Bridger Mine
Base Rate Bas
8.4
Customer
Advan6 fq
Consructim
Majq Plant
Additions
'1 Operating Revenus:
2 General Business Revenues
3 lnterdepartmental
4 Special Sal6
5 Other Operating Revenues
6 Total OpeEtinq Revenus
8 Operating Expenses:
9 St€m Produclion
10 Nucler Prcduction
'l l Hydro PEduction
12 Olher Piler Supply
13 Transmission
14 Dist ibution
15 Custmer A@ounting
16 Custmer SeMce & lnfo
17 Sals
18 Administr6tive & General
19 Total O&M Expenss
20 Depreclatis
21 Amortiation
22 Taxs Other Than lnMe
23 lncome Taxes: Fedffil
24 State
25 Defered ln@me Ta6
26 lnvstrnent Td Credit Adj.
27 Misc Revaue & Expense
28 Total Operating Expenss:
29
30 Operating Rev For Return:
31
32 Rate Base:
33 Electic Plant ln Setuice
34 Plant Held ior Future Use
35 Misc Defered Debits
36 EIE Plant Acq Adj
37 Nucl€r Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
4l Working Capltal
42 Weatheriatiff Loans
43 Misc Rate Base
44 Total Et6tric Ptanl
45
46 Deductions:
47 Arcum Prov For Deprs
48 Accum Prcv For Amort
49 Accum Del Income Tax
50 Unamortizod ITC
51 Custmer Adv For Const
52 Custmer Seryice Deposits
53 Miscellan@us Oeductiore
(273,681)
114,242)
932.203
644,279
(974,800)
352,313
(4,446.318)
(604,181 )
5,M2,229
(4,034,;40)
(548,241),
4,582,880
13,522
26,449,422
(81s,873)
(29,307,076)
(285,696)
1.619.253
(163,904)
(174.5-52)
8,503,243
(584,956)
4,884,73'1
242,970
14 170.857
(1s9,785)
fi2,762
(14.767')
10,917,653 23,278.9U
(2.278.427) (159,785) 487.995 '10,917,653 - 23.278.904 -
(1.0s2,;84)
242,970
56
58
59
Total Deductions:
Tolal Rate Base:24.938.418 (1
27,2
60 Estimated ROE impacl
51
62
63
& TAX CALCULATION:
65
66 Operating Revenue
67 Othe. Deductions
68 lnterEt (AFUDC)
69 lnterGt
70 Schedule 'M' Addltims
71 Schedule "M' Deductions
72 ln@me Before Ts
73
74 State lncome Texes
76 Taxable lncome
77
78 Federal ln@me Tax6
242.974 23.278.904 (1.082,984
-0.470yo 0.0030/0 -0.0090/0 4.4376/o 0.021/
(21,791)
(373.305) - 265,2s12q12tuq - - - - - 121!1 n36
(13,307.945) - (12,075,782)
487.995 10.917.653
(604,181 )(548,241 )
(12,703,7651 - (1',1,527.542)
IDAHO 201O PROTOCOL
Misc Rate Base Adjustments (Tab 8)
TOTAL
Page 8.0.1 Totaj
8.128.6
Miscellanrus
Rate Base
FERC '105 - Plant
P@erdale Hydro Held for Future Regulatory AssetRemoval lJse Amorliztim
KlamathHldreltrtric Miscellane@sAsset
Setuement Agremst Sales and Rffiovals
Carbon Plant
Closur€
1 Operating Revenues:
2 General Business Revenues
3 lnterdepanmental
4 Spsial Sats
5 Other Operating Revenu6
6 Total Operating Revenus
1
8 Operating Expens6:
9 St€m Prcduction
10 NuclearPrcduction
11 Hydro Production
12 Oths PNs Supply
13 Transmission
14 DisMbution
15 Customg Accounting
16 Customs Swice & lrdo
'17 Sals
18 Adminiskative & GeneEl
19 Total O&M Expenss
20 Depreciation
21 AmorUzation
22 TaxE Other Than lncome
23 lncom€Tues; Federal
24 State
25 Deiered lncome Tiles
26 lnvGtmentTax CBditAdj.
27 Misc Revenue & Expense
28 Total Operating Expenss:
30 Operating Rev For Retumi
31 l
32 Rate Base:
33 Electric Plant ln Swice
34 Plant Held lor Future Use
35 Misc Derered Oebits
36 Els Plant Acq Adj
37 Nucl€r Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatheriation Loans
43 Misc Rate Base44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec
48 A6um Prov For Amort
49 A@um Def Income Tax
50 unsmortized ITC
5'1 CustomerAdv FsConst
52 Cuslomer Sefrice Deposits
53 Miscllan@us Deductims
54
56
57
58
59
975.961
(14,242)
(21,769)
(194.1-72)
(21,989)
ru.iunl
(1,1 90)
191
(23S,494)
80,017
10,873
975,961
(131,517)
(21 6,176)
(326.078)
(44.309)
131,953
(36,012)
(138,950)
58.456
7,943
(21 6,161 )
(702,761)
478,639
147.1 03
19,989
(15.954) " 148.604 (389,835)273.192
trrr.irr)
,1,u1n.rua
(2s.629)
(815,873)
(37,042) (7,812,8s6)
(285,696)
1,319.761 (25.629) {815.873) (285.696) - (37.042) (7.812.856)
9,727
(6,62s) 27,525
(281,325)(109.583)
.
Total Deductions:
Total Rate Base:
(397,531 )27,525
1,319,761 (15.902)(815,873)(285,696) (397,531)(9,517) (7.812,8s6)
60 Estimated ROE impact
61
62
64 T/U( CALCULATION:
66 Operating Revenue
67 Other Deductions
68 lnterest(AFUDC)
69 lnterBt
70 Schedule 'M' Additions
7l Schedule "M' Oeductims
72 IncomeBeloreTax
74 State lncome Taxes
75
76 Taxable lncome
77
78 Federal lncme Ta6
"0.086"/.
(62e.269)
(s47,692)
0.21804
(25,7',t3j.
(503)
(26,216)
(1,190)
239,494
10.873
(975,961)
(44,309)
174,961
7,943
IDAHO 201O PROTOCOL
Misc Rate Base Adjustrnents (Tab 8)
TOTAL
Paoe 8.0.2 Total
8.12.1 8.13 8. 14 8.15 8.16 0 0 0.0
Pension and Othsr
Posiretirement
(Part 2) Carbon Welfare Plan Net ldaho Populus - ldaho Asset
Plant Closu.e Prepaid Balanc6 D@r Cret Mine Teminal Erchange 0 0 0
1 Operating Revenu6:
2 General Business Revenu6
3 lnterdepartmental
4 Special Sal€
5 Other Operating Revenues
6 Total OpeEting Revenu6
7
I Operadng Expens6:
I Stsm Prcduction
10 Nucle8r Produclim
11 HydE Prcduction
12 Oths P@er Supply
l3 Transmissiq
14 Dlstribulion
15 Custmer Accounting
16 Customq SeMce & lnfo
17 Sales
18 Administrative & General
19 Total O&M Expenses
20 Oepreciation
21 Amortiatis
22 Taxs Other Than ln@me
23 lncome Taxs: Federal
24 State
25 Defened lrcome Taxes
26 lnvestment Tax Credlt Adl,
(79,509)
(389,508).26,56s-s2s(52,928) - 3,610
442.A',- (115,231) -
28 Total Operating Expenses: 0 - (49,335) 188,400 (976) - - -
(0) - 49,335 (188,400) 97b
197.985 (28.567,s68) (612,572\
(1 63.904)
2930 Operating Rev For Retum:
3'
32 Rate Base:
33 Elebic Plant ln SeMce
34 Plant Held ior Future Use
35 Misc Defered Debits
36 ElecPlantAcqAdj
37 NuclearFuel
38 Prepayments
39 Fuel Stock
40 Msterial & Supplis
41 Working Capital
4? Wealhsiation Loans
43 Misc Rate Base44 Total Electric Plant:
45
46 Oeductids:
47 Accum Prov For Deprec
48 Accum PDV For Amon
49 Accum Det ln@me Tax
50 Unamortized ITC
51 Custome. Adv For Const
52 Customer SeMce Dep6its
53 Misceilan@us Deductions
5455 TotalDeductiMs;
5657 Total Rate Base:
58
59
60 Estimated ROE impact
61
62
& TruCALCULATION:
65
66 Ope6tjng Revenue
67 Oiier Deduclims
68 lnterst (AFUDC)
69 lnterst
70 Schedule "M' Additions
71 Schedule "[r' Deductlons
72 lncme Betore Tax
74 State lncome Taxes
76 Taxable lncome
77
78 Federat lncome Tax6
14,170,857
LA82,U',l - (303,631)(482,208) 5.395,668 1,038,881 115,231
8.034.214 (9,000,843) 426.308 ('t88.400)
-0.153% 0j76% 0.004% 4.042% 0.000% 0.000% 0.000% 0.000%
. 79,509 (303.631) 1,572
(593,995)
571.412
303,631
(1,16s,E07)
t52.9281 - 3,610 -
(389,s08)-26,565-525
Rocky Mountain Power
ldaho Results of Operations - December 2015
Update Cash Working Capital
Adjustment to Rate Base:
Cash Working Capital
Cash Working Capital
Cash Working Capital
Total
Adiustment 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
TOTAL
ACCOUNT Tvpe COMPANY
cwc 1 (197,367)cwc 2 (2,197)CWC 3 39,780----115e:785)-
836,335
140,419
PAGE 8.1
IDAHO
FACTOR % ALLOCATED REF#
Situs (197,367) Below
Situs (2,197) BelowSitus 39,780 Below--l5E]7651" 2.33
FACTOR
ID
ID
ID
Typel fype2 Type 3
164,343,917 164,423,382 169,697,8s4
8,826,095 8,826,095 9,140,3572,592,720 2,376,285
1.0
1.0
1.0
1.0
2.9
806,925
140,419
28,596
577,978
140,419
36s 365 365
484,218
4.82
483.762
4.82
492,014
4.82
2,531,500 2,334,133 2,331,936
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 2012lead lag study.
Rocky Mountain Power
ldaho Results of Operations - December 2015
Trapper Mine Rate Base
Adjustment to Rate Base:
Other Tangible Property
Other Tangible Property
Final Reclamation Liability
Adjustment Detail
December 201 5 Balance
December 2016 Balance
Adjust to December 2016 Balance
TOTAL
ACCOUNT Tvpe COMPANY
399 1399 3
REF#
Below
Below
Below
8.2.2
FACTOR
SE
SE
PAGE 8.2
IDAHO
FACTOR % ALLOCATED
6.22340/. 531,1946.2234% (28,432)
6.2?34%(14,767\
8,535,366
8,078,515
(4s6,851)
8.2.1
8.2.1
Above
Description of Adiustment:
The Company ov'rns 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 maintenanc,e 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 2016.
N
ooI
ontci600
d
ddtcioo6
o'
8S8,
drid600
@
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Rocky Mountain Power
ldaho Results of Operations - December 2015
Jim Bridger Mine Rate Base
Adjustment to Rate Base:
Other Tangible Property
Other Tangible Property
Adjustment Detail
December 2015 Balance
December 2016 Balance
Adjustment to December 2016 Balance
TOTALTvpe COMPANY
PAGE 8.3
IDAHO
FACTOR % ALLOCATED REF#
6.22U% 't 1,848,430 Betow
6.2234o/o __lgllLUI Below
'10,917,653
8_3.1
8.3.1
Above
ACCOUNT
399
399
'190,383,877
(14,955,978)
175,427,898
FACTOR
SE
SE
1
3
190,383,877
175,427,898
(14,955,978)
Description 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
anangement, the coal mine investment is not included in Account 101 - Eleclric Plant in Service. The normalized costs for BCC provide no retum
on investment. The retum on investment for BCC is removed in the fuels credit which lhe Company has included as an offset to fuel prices
leaving no retum in results. This adjustment is necessary to propedy reflect the BCC plant investment in the 12-month period.
ci6oq)
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=(sO0rF=EEEE*E:d E E E & { ENnrr)(Ol'-@
ui
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Rocky Mountain Power
ldaho Results of Operations - December 2015
Customer Advances for Construction
Adjustment to Rate Base:
Customer Advances
Customer Advances
Customer Advances
Customer Advances
Customer Advances
Cuslomer Advances
Customer Advances
ACCOUNT Tvpe
TOTAL
COMPANY
(53,458)
(1,170,303)
(193,417)
(149,251)
(4,236,281)
(719,511)
6,522,222
2s2
2s2
252
252
252
252
252
Situs
Situs
Situs
Situs
Situs
Situs
6.0136%
FACTOR
CA
OR
WA
ID
UT\/Y
SG
PAGE 8.4
IDAHO
FACTOR% ALLOCATED REF#
- 8'4'1- 8.4.1- 8.4.1
(149,251) 8.4.1- 8.4.1- 8.4.1
392,221 8.4.'l
242,970
Descrlotion of Adlustment:
Customer advsnces for construction are booked into FERC account 252. When they are booked, the entries do not reflect the proper
allocation. This adjustment conects the allocation.
Page 8.4.1
Rocky Mountain Power
Results of Operations - December 2015
Customer Advances for Construction
Account
252 (s46,084)
(1,120,9_47)
(615,801)
93,228
(31 ,496, 1 39)
2520R
Booked Allocation Correct Allocation
(599,542)
(2,291,250)
(193,417)
(149,251)
(4,8s2,082)
(626,283)
(24,973,917\
Ref.
(53,458) Ref.8.4
(1,170,303) Ref.8.4
(193,417) Ref.8.4
(149,251) Ref.8.4
(4,236,281) Ref.8.4
(719,511) Ref.8.4
6,522,222 Ref.8.4
252WA
252tDU
252UT
252WYP
252SG
Total (33,685,743)(33,685.743)
YEAR END BASIS:
Rocky Mountain Power
tdaho Results of Operations - December 2015
Major Plant Additions
Adjustment to Rate Base:
Steam Production
Steam Produdion
Hydro Production
Hydro Produc{ion
Other Produc,tion
Transmission
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - Wyoming
General Plant
lntangible Plant
ACCOUNT Tvoe
TOTAL
COMPANY
196,063,440
3,s63,555
6,912,588
2,43/,221
43,530,678
92,992,620
5,429,785
11,248,459
6,786,066
6,658,770
4,322,360
PAGE 8.5
IDAHO
ALLOCATED REF#
11,790,494
214,298
415,696
122,330
2,617,766
5,592,215
250,;55
2,275,549
23,278,904 8.5.2
3
3
3
312
312
332
332
343
35s
364
364
364
364
397
303
3
3
3
3
3
3
3
3
5
FACTOR
DIJ
SG
SG-P
SG-U
SG
SG
OR
WA
UT
WY
SO
SO
FACTOR %
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
Situs
Situs
Situs
Situs
5.7967%
s.7967%
Descriotion of Adiustment:
This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2015.
The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2.
Rocky Mountain Power
ldaho Results of Operations - December 2015
(Part 2) Major Plant Additions
Adjustment to Expense:
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Total
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Total
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Defered Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Total
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lncTax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Total
PAGE 8.5..I
IDAHO
ALLOCATED REF#
213,681
2,941
ACCOUNT Tvoe
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
41010
41010
41010
41010
41010
41010
41010
4101 0
3
3
3
3
3
3
3
3
TOTAL
COMPANY
3,553,282
48,903
156,085
68,339
88,473
97,759
838,969
4,851,810
175,569,434
1,923,045
5,835,139
2,816,701
3,520,272
3,454,237
28,763,314
221.882.142
65,281,848
711,256
2,155,258
'1,043,031
1,302,402
1,273,817
10,597,568
82,365,1 80
(14,585,288)
(309,063)
(634,830)
(395,23s)
(s1,107)
(107,346)
(3,231,068)
(19,313,s37)
FACTOR %
6.0136%
6.0136%
Situs
Situs
Situs
Situs
Situs
5.79670
6.0136%
6.0136%
Situs
Situs
Situs
Situs
Situs
5.7967Yo
6.0136%
6.0136%
Situs
Situs
Situs
Situs
Situs
5.7967o/o
48,633
265,254
10,5s8,064
115,644
3,925,797
42,772
FACTOR
SG
SG
CA
WA
OR
UT
so
282 3282 3282 3282 3282 3282 3282 3282 3
SG
SG
CA
WA
OR
UT
WY
SO
SG
SG
CA
WA
OR
UT
WY
so
SG
SG
CA
WA
OR
UT
SO
614,311.:38-m6o-
6.0136% (877,103)6.0136% (18,586)
Situs
Situs
Situs
Situs
Situs5.79674/0 (187,296)
(1,082,984)
Description of Adiustment:
This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2016.
The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2.
Page 8.5.2
Rocky Mountain Power
Results of Operations - December 2015
Major Plant Addltion Summary
Description Facior
JanlS to Dec15
Plant Addltions
Jan16 to Decl6
Plant Additions Ref#
Steam Production Plant:
Various
Jim Bridger U3 SCR System
Jim Bridger U4 SCR System
Various
Total Steam Plant
Hydro Production Plant:
Various
Various
Total Hydro Plant
Other Production Plant:
Various
Total Other Plant
Transmlssion Plant:
Sigurd Red Butte Crystal 345kV Line
Various
Total Tran8mi8sion Plant
Olstrlbution Plant:
Califomia
Oregon
Washington
Utah
ldaho
Wyoming
Total Distrlbution Plant
General Plant:
Califomia
Oregon
Washington
Utah
ldaho
lArloming
General
General
General
General
Total General Plant
ilining Plant:
Coal Mine
Total lllining Plant
lntanglble Plant:
General
General
General
Califomia
Oregon
ldaho
Utah
V1&oming
Total lntangible Plant
Total Electdc Plent ln Servlce
SG
SG
SG
5b
74,515,438
2,s60,845
1 1 8,987,157
8,779,499
---8,779,499
6,912,588
59,29,604 43,530,678
337,960,079
SG-P
SG-U
SG
SG
8.5.3
8.5,3
8.5.3
CA
OR
WA
UT
ID
WYP
CA
OR
WA
UT
ID
\ATYP
SO
SE
CN
SG
SE
so
CN
SG
CA
OR
ID
UT
WYP
8,023,386
5,'.143,497
2,2',t4,967
12,027,332--@
asz,iqs
178,064
183,171
1,270,091
-
8.5.3
5.429,785
11,248,459
6,786,066
6,658,770
---3q@o-
4,322,360
4,322,360 8.5.48,283,128
8.5.4
3,908,242
3,850,000
-
39,255,828
7,759,212*-----Emr-
83,035,781
100,326,774
183,362,55t
366,725,109
39,255,828 8.5.4
Page 8.5.3
Rocky Mountain Power
Results of Operations - December 2015
Major Plant Addition Detail - CY 2016
CY2016 Plant
Project Description Account Factor ln-Service Date Additions
Steam Production
Cholla 4: Mercury Reduction
Hayden 2: SCR lnstallation Eng & Constr
Hunter 303 Baghouse Bags - CYI 6
Hunter 303 Cooling Tower Replacement Pro.lect
Hunter 303 Generator Excitation System
Hunter 303 Submerged Drag Chain Conveyor
Hunter 303 Generator Stator Rewind
Hunter 303 Watervvall Panel Replacement CY16
Jim Bridger U4 Replace Hot Reheat Pipe l6
Jim Bridger U3 SCR System
Jim Bridger U4 SCR System
Jim Bridger U4 Replace Finishing Superheater 16
Naughton U2 OH Turbine Major CY16
Wyodak U1 - Boiler Waterwall Replacement CY15/CY16
Wyodak U1 - Base Turbine Malntenance CY16
Steam Production Total
Hydro Production
INU 10.6 Aquatic Connectivity 16
Oneida Water Conveyance Protection
Wallowa Falls Relicensing
Red Blanket Dam Rehab
Hydro Production Total
Other Production
Chehalis U3 GSU permanent replacemenl
Chehalis CT2 Compressor Replace & Repair
Currant Creek U1 CSA Variable fee 24k - CTA HGP
Currant Creek U2 CSA Variable fee 24k - CTB HGP
Lakeside U22 Combustion Overhaul - CY201 6
Lakeside U21 Combustion Overhaul - CY2016
Lakeside U00 Central Utah Water Conservancy District CY16
Other Production Total
Transmission
Standpipe Substation Construct New 230 kV Sub
Union Gap - Add 230 - 1 15kV Capacity
Holden lrrigation - Fillmore Rebuild for Network Customer
Pinto Add 3rd Phase Shifting Transformer
Hazelwood Upgrade tie line to BPA Albany,New 1 15 kv ring bus ph 1
NE Portland Transmission upgrade - Re-insulate 69 line to '1 '15
ldaho Power- Borah Replace C 341 Series Cap
Simplot - 50MW Load
Simplot - 50MW Load
Vineyard, Convert Sub and Timp-Vineyard Line to 138 kV - T
Southwest Wyoming-Silver Creek -Wasatch C0 - T
Grace New 161-138kV Xfmr
Transmission Total
a1a Qn
312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG312 SG31? SG312 SG312 SG
332 SG.P332 SG-U332 SG.P332 SG-P
Mar-16
Nov-1 6
Apr-16
Apr-16
Apr-16
Apr-16
Apr-16
Apr-16
Nov-1 6
Various
Nov-16
Nov-1 6
May-16
May-16
Nov-1 6
Dec-16
Aug-16
Oct-l6
Feb-16
Mar-16
Apr-16
Apr-16
Mar-16
Mar'16
Jul-16
May-16
May-16
May-16
Apr-16
Oec-1 6
Vanous
Nov-16
Oct-16
Oct-16
May-16
Nov-'16
Apr-16
J, )OJ, t55
11,297 ,560
2,255,013
9,840,281
4,107,577
1 0,1 65,069
8,834,176
2.233,913
2,938,899
2,560,845
1 1 8,987,1 57
I 0,089,1 88
3,348,31 3
4,803,389May-16 4,602,060
199,626,995
2,275,999
2,034,221
2,631,793
2,004,796
8,946,810
343
343
343
343
343
343
343
355
355
?<E
35s
355
355
355
355
355
Jb
tb
SG
SG
SG
SG
5b
SG
SG
SG
SG
JU
SG
5b
SG
SG
SG
SG
SG
3,839,985
10,297.898
10,445,486
10,445,486
3,059,538
3,059,538
2,382,747
43,530,678
24,335,260
20,295,010
3,786,317
15,002,991
2,349,682
1,842,442
3,882,947
1,792,129
I 101 a)O
3,717 ,47 1
12,029,176
2,167,066
92,992,620
Page 0,5.4
Rocky Mountaln Power
Results of Operations - December 2015
Maior Plant Additon Datall - CY 20tG
ProlcctDescrlDuon Account Factor
CY2016 Pl.nt
ln€ervice Date Addltions
Distrlbution
Punkin Center Load - Stadleman
Punkin Center Load - Stadleman - Repl Spare
River Rd Sub Incr Capacity 25 MV
River Rd Sub lncr Capacity 25 MVA - Replace Spare XFMR
NE Portland Transmission upgrade - Parkrose
HiLand Pumping 5 MW Load
Simplot - soturyv Load
Mne)rard, Convert Sub and TimpMneyard Line to 138 kV - underbuild
SouthwBt wyoming-Silver Creek - Coalville Sub-D
Distribu{ion Totsl
General
EMS/SCADA Replacement / Upgrade - general
EMS/SCADA Replacement / Upgrade - hardware
Generil Total
lntanglble
GTx Componeni Upgrade
C&T: Endur Major Varsion Upgrade
MV-Star Replacement Poect
EMS/SCADA Replacement / Upgrade - software
lntanglbleTotal
364 WA364 WA364 WA364 WA364 0R364 VVYP364 VrYP364 UT364 UT
397
397
Jul-16
Nov-16
Apr-16
Aug-16
May-16
Oct-16
Oct-16
May-16
Decl6
Apr15
Apr-l6
Dec.'l6
Dec.16
Dec.16
Apr-16
6,025,283
796,732
3,535,775
890,668
5,429,785
3,086,178
3,572,592
702,570
6,0E3,49e
30,123,080
so
so 774,711
3,547,649
4322,360
3,334,429
2,018,4e9
4,876,170
29,026,760
39,255,E28
303 so303 SO303 SO303 SO
Rocky Mountain Power
ldaho Results of Operations - December 2015
Miscellaneous Rate Base
Adjushrent to Expense:
1 - Fuel Stock - Pro Forma
1 - Fuel Stock - Working Capilal Deposit
'l - Fuel Stock - Working Capital Deposit
2 - Prepaid Overhauls
TOTAL
ACCOUNT Twe COMPAiIY
151 3 25,216,145
PAGE 8.6
IDAHO
FACTOR % ALLOCATED REF#
6.2234% 1,569,312 8.6.1
FACTOR
SE
SE
SE
SG
25316
25317
186M
3
3
3
474,0A0
328,456
(4,980,222)
6.22U%
6.22340/o
6.0136%
29,499 8.6.1
20,441 8.6.1
(299,4e1) 8.6.1
Descriotlon of Adiustment:
1 - Fuel stock levels as of December 2016 are projected to be higher than December 2015 levels due to an increase in the amount of coal
stockpiled and higher stockpile unit cosls. The adjustment also reflects the working capital deposits wtrich are an offset to fuel stock costs.
2 - Balances for prepaid overhauls at lhe Lake Side, Chehalis and Cunani Creek gas plants are walked forward to reflect payments and
transfers of capital to electric plant in service during the year ending December 2016.
Page 8.6-1
Rocky illountain Pow6r
Resutts of Operations - December 2015
Miscellaneous Rate Base
Year-End Balances - Summary
151
151
151
151
151
151
151
151
151
15't
1sl
151
151
SE
SE
SE
SE
SE
SE
SE
SE
SE
SE
SE
SE
0
6,618,700
1,417 ,688
14,654,023
2,419,110
49,843,741
24,650,508
8,905,844
12,812,600
16.513.409
12,731,926
1,522,249
16,319,964
1,752,4U
66,411,218
2s,391,101
8,559,410
1 1,748,195
8,247,813
14.779.161
6.1 13.226
104,561
1,665,941
(866,626
16,567,477
740,592
(8,265,596)
186M
186M
186M
186M
ca
SG
SG
TOTAL IDAHO
ACCOUNT Tvoe COMPANY FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Decommisslonlng Reg Asset:
Decommissioning Amortization 4MlP 3 427,572 SG-P 6.0136% 25,713 8.7.1
Decommissioning RegAsset 182M 3 1,737,990 SG-P 6.0136% 104,516 8.7.1
Remove Booked Decom Reg Asset 182M 3 (130,145) lD Situs (130,145) &16
Rocky Mountaln Power
ldaho Results of Operations - December 2015
Powerdale Hydro Removal
Adjustment To Tax:
Schedule M - Decommissioning
Deferred lncome Tax Expense
Year End ADIT Balance
Year End ADIT Balance
Schedule M - Decommissioning
Defered lncome Tax Expense
Year End ADIT Balance
PAGE 8.7
SoHMAT 3 427,572 SG 6.0136% 25,71341110 3 (162,268) SG 6.0136% (9,758)283 3 (659,s8s) SG 6.0136% (3s,66s)
283 1 sG 6.01360/o
SCHMAT 1 (26,216) lD Situs (26,216)41110 1 9,949 lD Situs 9,949283 'l 49,392 lD Situs 49,392
Descriotion of Adiustrnent:
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 nel 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 1 0 years, beginning in the subsequent year after they are spent. The
decommissioning of the plant was substantially complete by the end of 2010.
t
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Rocky Mountain Power
ldaho Results of Operations - December 2015
FERC 105 - Plant Held for Future Use
Adjustment to Rate Base:
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
ACCOUNT Tvpe
(12,580,836)
(9s3,014)
(4,U7,3/.2)
(601)
(4,254,106)
(683,318)
(23,319,217)
PAGE 8.8
IDAHO
FACTOR% ALLOCATED
6.0136%' (7s6,563)6.22340/o (59,310)
Silus
Situs
Situs
Situs ---i61E3ffi
TOTAL
COMPANY
105
105
105
105
105
105
FACTOR
SG
SE
UT
WY
OR
CA
8.8.1
Description of Adiustnent:
This adjustment removes Plant Held for Future Use (PHFU) assets from FERC account 105. The company is making this adjustment in
compliance with Title 16 of Public Utility Regulation, chapter 5 "Powers and Duties of Public Utilities Commission" section 61-502A.
.E
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Rocky Mountain Power
ldaho Results of Operations - December 2015
Regulatory Asset Amortization
Adjustment to Expense:
Remove Amort. of Dev. Costs - Naughton U3
Adjustment to Rate Base:
Adjust Elec. Plant Acq. Acc. Amort. to pro forma per
TOTAL
ACCOUNT Tvpe COMPANY
407 3 (239,494)
(4,750,825')
PAGE 8.9
IDAHO
FACTOR % ALLOCATED REF#
Situs (239,494) 8.9.4
6.0135%
FACTOR
ID
(285,696) 8.9.1
Description of Adiustment:
This adjustment walks fomard Electric Plant Acquisition Amortization in the base period (12 months ended December 201 5) to pro forma period
levels (12 months ending December 2016).
The amoriization expense of ldaho's share of the Naughton Unit 3 development clsts included in the unadjusted period are removed in this
adjustment for the 12 months ended December 2016 period since the amortization of the regulatory asset ended as of December 2015. Defenal of
these costs was approved by the IPUC in PAC-E-12-07, order No, 32691.
115
Rocky Mountain Powor
Results of Operations - December 2015
Reg u latory Assot Amortization
Electric Plant Acquisition Adjustment
Adiust Base Perlod to Pro Forma Period
Pro Forma Amount (below)
Base Period Amount (below)
Pro Forma Adrustment
Year
Opening Balance
2015 January
February
March
April
May
June
July
August
September
October
November
December
2016 January
February
March
April
May
June
July
August
, September
October
November
December
Rate Baso
Amortizatlon Gross Acq. Acc. Amort
4,750,825 143,167,971 (116,432,725)
4,750,825 143,167 ,971 (11 1,681 ,900)
(4,750,82s)
Ref.8.9 Ref.8.9
Beq Balance
Accumulated
Amortizatlon Amortization
Page 8.9.1
Ref. 8.9
Gross
Acquisltlon
143,167,971
143,167,971
143,167,971
143,167,971
143,167,97'.!
143,167,971
143,167,971
143,167,971
143,167,971
143,167,971
143,167,971
't43,167,971
143,167,971
Base
(1 06,931,076)
(107,326,978)
(107,722,880)
(108,1 18,782)
(108,514,684)
(108,910,s86)
(109,306,488)
(109,702,390)
(110,0e8,292)
(1 10,494,194)
(1 10,890,096)
(111,285,998)
Period Amort =
143,167,971 (111,681,900)
143,167,971 (112,077,803)
143,167,971 (1'.t2,473,705)
143,167,971 (112,869,607)
143,167,971 (113,265,509)
143,167 ,971 (1 13,661 ,411)
143,167,971 (114,057,313)
143,167,971 (114,453,215)
143,167,971 (114,849,',117)
14s,167,971 (115,245,019)
143,167,971 (115,64,0,921)
143,167,971 (116,036,823)
Pro Forma Amort =
End Balance
Accumulated
Amortization
(106,931,076)
(1 07,326,978)
(107,722,880)
(108,118,782)
(108,514,684)
(108,910,586)
(109,306,488)
(109,702,390)
(110,098,292)
(1 10,494,194)
(1 10,890,096)
(111,285,998)
(1 1 1 ,681,900)
(1 12,077,803)
(112,473,705\
(1 12,869,607)
(1 1 3,265,509)
(1 13,661,41 1)
(114,057,313)
(1 14,453,21s)
(114,849,117)
(1 1 5,245,019)
(115,640,921)
(1 16,036,823)
(116,432,725)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(39s,902)
(3e5,902)
(395,902)
(395,902)
(395,902)
(395,902)
(4,750,825)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(se5,902)
(395,902)
(395,e02)
(395,e02)
(395,902)
(395,902)
(4,750,825)
Rocky Mountain Fower
Results of Operations - December 20{5
Regulatory Asset Amortization
GL Account 140800 - Actuals for 12 Months Ended December 20'15
Year Month Amount
Accumulated
Amount
2014
2015
201 5
2015
2015
2415
2015
2015
2015
2015
2015
2015
2015
GLAccount Balance
Account Nurnber 140800
Caiendar year 20'15Perlld i
-Bihhcs,.€?-,.
t1 ;'t, r :, :l;1,
a,i: -rt.il rtiti
3 ,:,a i: r,'i,
g
6
7
Oebfr r OEdk i
- 143,167,971- 143,167,971- 143,167,971- 143,167,971- 143,167,971- 143,167,971- 143,167,971- 143,167,971- 143,167,971- 143,167,971- 143,167,971- 143,167,97111,763,7A 154,93t,754 Ret.8.9.'!
Page 8.9.2
12
1
2
3
4
5
6
7I
9
10
11
12
I
9
10
1.L
Bahnce r Clrm. bahnae
tr43,167,E7O.74
143,167,€t'r0.74
1.13,167.970./+
r{3,167,970.74
t43,157,970.74
143,167,E7O.74
\49,167,97A.74
143.167,970.74
1.{3,157,970.74
t+3:lf.7,gi70.74
143,167,970.74
L43,167,97A.74
11,7q?,7&i.€8 tr1"7.63,783#fr :154,93r.754.421
Rocky Mountain Fower
Results of Operations - December 2015
Regulatory Asset Amortization
GL Account 145800 - Actuals lor 12 Months Ended December 2015
Page 8.9.3
Year Monttr Removal
Accumulated
Amount
2014
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
(395,902)
12
1
2
3
4
5
6
7
8I
10
11
12
(106,931,076)
(107,326,978)
(107,722,890)
(108,118,782)
(108,514,684)
(108,910,596)
(109,306,498)
(109,702,390)
(110,098,292)
(110,494,194)
(110,890,096)
(111,285,998)
1111,92O,U7 ) Ref . 8.9.1
G!- Account Balance
Account Nurnber'[45800
Galendar year 20'[5
Pcrhrd I ogbk l
Brhrisa;Ci..-
[,. "' '''
,?,,
E
6l
7
8
9
l0
11
Credk
395,9Q2.$7
395,902.07
395,9O2.O7
395,90?,O8
3Sr5,902,66
395,902"O8
39s 902,$7
395,902,O6
395,902-0tl
395,902.O7
395.902.08
B&nce I Gurn behnce
I06,93X.,O75.60-
395,902.07- rO7'326$77.67-
39A9$2,O7,. r07,7Z?,S79.7IS-
395,902.07. lOg,l18,rAl.81-
395,902.08- lOE.5l:f,6S3"89-
395,902.06- 1OS,91O,5a:t.95-
3!)5,902.08- 109,306,488.03.
395,902.07- 109;702.3{r!0.1O-
35t5,902.06- t1O,Oe8,2IrZ.16.
3S15,902.08- 110,.+9{,L%.?.4-
395,902.O7- 11O,99O,096.31-
5t5,902.08- 111,285,9€t8.3!l-
12 ---ffiGE-
Rocky Mountain Power
Results of Operations - December 2015
Regulatory Asset Amortization
Naughton U3 Write-Off
ldaho's Share of the Naughton U3 Development Costs
Amortize CY 2014 - CY 2015
Total Company Amount $
ldaho's Share using SG Factorfrom PAC-E-11-12
Amortization Period
Amount
7,914,548
478,988
2years
Amortization
Base Period Amount (below) 239,494
Pro Forma Amount (below) -Adjustment (239,494)
Ref.8.9
Page 8.9.4
RefBeqinninq Bal.
478,988
478,988
478,988
419,115
399,157
379,199
359,241
339,283
319,326
299,368
279,410
259,452
239,494
219,536
199,579
179,621
159,663
139,705
119,747
99,789
79,831
59,874
39,916
19,958
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
Endinq Bal.
478,988
478,988
4',19,115
399,157
379,199
359,241
339,283
319,326
299,368
279,410
259,452
239,494
219,536
199,579
179,621
159,663
139,705
119,747
99,789
79,831
59,874
39,916
19,958
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
(0)
Amortization
2014 January
February
March
April
May
June
July
August
September
October
November
December
2015 January
February
March
April
May
June
JulY
August
September
October
November
December
2016 January
February
March
Apill
May
June
July
August
September
October
November
December
(se,874)
(19,958)
(19,958)
(1e,e58)
(19,958)
(19,958)
(19,958)
(19,958)
(19,958)
19,
TotalAmortization (478,988)
Rocky Mountain Power
ldaho Results of Operations - December 2015
Klamath Hydroelectric Settlement Agreement
Adjustment to Expense:
Facilities Removal Costs
Klamath Relicensins Process Costs
Adjustment to Amortization Expense:
Klamath Relicensing & Settlement Process Costs
Adjustment to Amortization Reserve:
Klamath Relicensing & Settlement Process Costs
Klamath Existinq Plant
Adjustment to Depreciation Expense:
Existing Klamath
Adjustment to Depreciation Reserye:
Existing Klamath
Adjustment to Tax:
Klamath Relicensing Process Costs:
Schedule M Addition
Deferred Tax Expense
Accum Def lnc Tax Balanc,e
Existing Klamath:
Schedule M Addition
Deferred Tax Expense
Accum Def lnc Tax Balance
TOTAL
ACCOUNT Tvpe COMPANY
5s7 3 17,200,000
PAGE 8.10
IDAHO
FACTOR % ALLOCATED REF#
Situs 975,961 8.10.1
FACTOR
ID
4041P
1'tltP
4O3HP
108HP
SCHMAT
41110
282
SCHMAT
41110
282
(3,594,773)
(4,678,130)
(2,186,982)
(1 I 0,1 37)
(3,s94,773)
1,364,254
(870,319)
(2,186,982)
829,985
(951,937)
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
(216,176)
(281,325)
8.10.2
8.10.2
3
3
3
J
3
3
SG
SG
SG
D\,
SG
SG
(131,517) 8.10.1
(6,623) 8.10.1
(216,176)
82,041
(52,338)
(131,s17)
49,912
(57,246)
Descriotion of Adiustment:
This adjustment reflecls the impacts of the Klamath Hydroelectric Settlement Agreement (KHSA). This adjustment correcls the Klamath
Relicensing and Settlement Process costs for the year ended December 2015. Consistent with the stipulation in PAC-E-13-02, beginning in
January 1 ,2014, depreciation expense for the Klamath facilities is set to fully depreciate the assets by December 31 , 2022. The regulatory
balance related to the relicensing cost is shown on page 8.10.2. This asset is being defened, and amortization will be proposed in the next
general rate case.
Page 8.10.1
Rocky Mountain Power
Results of Operations - December 2015
Klamath Hydroelectric Settlement Agreement
Year End
Existing Klamath Plant Balances
Adiust depreciation to oo throuoh December 31. 2022 startinq Januarv 1. 2015
Actuals As Booked December 2016
December 2015 Year Year End Adiustment
Gross EPIS (YE Basis)
Amortization Expense (12 ME)
Amortization Reserve (YE Basis)
88J88,226
7,027J90
(59,036,842)
88,188,226
88,188,226
88,188,226
88,188,226
88,188,226
88,188,226
88,188,226
88,'188,226
88,188,226
88,188,226
88,188,226
88,188,226
4,&40,208
(59,146,980)
403,351
403,351
403,351
403,351
403,351
403,351
403,351
403,351
403,351
403,351
403,351
- Ref.8.10
(2,185,982) Ref. 8.10
(110,137) Ref.8.10
(54,710,123)
(55,113,473)
(ss,s16,824)
(55,920,175)
(56,323,52s)
(56,726,876)
(57,130,226)
(57,533,577)
(57,936,928)
(58,340,278)
(58,743,629)
Depreciation Depreciation
Month EPIS B
Jan-l6
Feb-I6
Mar-l6
Apr-l6
May-l6
Jun-16
Jul-16
Aug-l6
Sep-l6
Oct-16
Nov-l6
Dec-l6
*Depreciation reserve adjusted per the stipulation in PAC-E-1&0. Existing depreciation rates were used for the period
priorto January 1,2014, with depreciation rates revised on January 1,2014 to fully amortize by December31,2Q22.
5 Rate 5.49Yo
Page 8.10.2
Rocky Mountain Power
Results of Operations - December 2015
Klamath Hydroelectric Settlement Agreement
Year End
Klamath Relicensing &
Settlement Process Costs
Actuals As Booked
December 20{5 Year
End
Forecast
December 2016
Year End Adjustment
Gross EPIS (YE Basis)
Amortization Expense (12 ME)
Amortization Reserve (YE Basis)
74,111,750
8,272,903
(41,364,841)
74,111,750
4,678,130
(46,042,971)
See Below
(3,594,773) Ref.8.10
(4,678,130) Ref.8.{0
5 amortization rate I 6.312%
Month EPIS Balance
Amortization Amortization
Expense Reserve
Dec-l5
Jan-16
Feb-16
Mar-l6
Apr-16
May-l6
Jun-l6
Jul-16
Aug-l6
Sep-l6
Oct-l6
Nov-l6
Dec-i6
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,754
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
74,111,750
(41,364,941)
389,844 (41,754,685)
389,844 (42,144,530)
389,844 (42,534,374)
389,844 (42,924,218)
389,844 (43,314,062)
389,844 (43,703,906)
389,844 (44,093,750)
389,844 (44,493,594)
389,844 (44,873,439)
389,844 (45,263,293)
389,844 (45,653,127)74,111,750 389,844 (46,042,971)74,111,750 4,678,130 (46,A42,9711
See Above See Above See Above
Rocky Mountain Power
ldaho Results of Operations - December 2015
Miscellaneous Asset Sales and Removals
Adjustment to Rate Base:
Remove GP Camas EPIS - Transmission
Remove Olmsted EPIS - Transmission
Adjustment to Depreciation Reserve:
Remove GP Camas Dep. Res. - Transmission
Remove Olmsted Dep. Res. - Transmission
Adjustment to Depreciation Expense:
Remove GP Camas Dep. Exp. - Steam
Remove GP Camas Dep. Exp. - Transmission
Remove Olmsted Dep. Exp. - Hydro
Remove Olmsted Dep. Exp. - Transmission
Adjustment to O&M Expense:
Remove GP Camas O&M - Steam
Remove Olmsted O&M - Hydro
TOTAL
ACCOUNT Tvoe COMPANY
PAGE 8.11
IDAHO
FACTOR % ALLOCATED REF#
350 3350 3
FACTOR
SG
SG
(28,367) 8.11.1
(8,675) 8.11.1
G7,442)
1O8TP
108rP
4O3SP
4O3TP
4O3HP
4O3TP
6.0136%
6.0't36%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
6.0136%
8.11.1
8.11.1
8.'t 1 .1
8.11.1
8.11.1
8.11.1
3
3
(471,706)
(144,259)
(615,965)
394,850
62,858
457,708
(2,247,612)
(33,621)
(12,420)
(16,936)
(2,310,588)
(362,000)
(236,83s)
(598,83s)
SG
DL,
SG
SG
SG.U
SG
23,745
3,780
27,525
(1 3s,163)
(2,022)
(747)
(1,018)
(1 38,eso)
3
3
3
3
549 3539 3
SG
SG-U
(21,769) 8.11.1
(14,242\ 8.11.1
(36,012)
Description of Adiustment:
This adjusts the Company's filing for various assets that were sold or removed, including the sale of the GP Camas Cogeneration plant and
Olmsted related transmission assets effective December 31 , 2015.
Page 8.11.1
Rocky Mountain Power
Results of Operations - December 2015
Misc Asset Sales and Removals
Rate Base:
December 2015
Year-End Balance Adjustment
GP Camas
EPIS - Transmission
Dep. Res. - Transmission
Olmsted Hydro Plant
EPIS - Transmission
Dep. Res. - Transmission
Depreciation Expense:
471,706
(394,850)
144,259
(62,858)
12ii/.,E December 2015
(471,7061
394,850
114/.,2591
62,858
Adjustment
Ref.8.{1
Ref.8.11
Ref.8.ll
Ref.8.tl
GP Camas
Depreciation Expense - Steam
Depreciation Expense - Transmission
Olmsted Hydro Plant
Depreciation Expense - Hydro
Depreciation Expense - Transmission
2,247,612
33,621
12,420
16,936
12,247,6121
(33,621)
112,4201
(,l6,936)
Ref.8.ll
Ref.8.1{
Ref.8.11
Ref.8.{1
O&M Expense: 12 ME December 2015 Adjustment
GP Camas
O&M Expense - Steam
Olmsted Hydro Plant
O&M Expense - Hydro
362,000
236,835
(362,000) Ref.8.11
(236,835) Ref.8.11
Rocky Mountain Power
ldaho Results of Operations - December 2015
Carbon Plant Closure
Adjustment to Amortization Expense:
Remove system alloc deferral
Correct Allocation
Add situs alloc deferral
Add situs alloc deferral
Add situs alloc deferral
Adiust base oeriod amort to pro forma period:
Pro Forma Amort of Unrec Plant
ldaho Unrec Plant offset
ldaho Removal offset
Remove O&M exoense from base period
Steam Non-NPC fuel exp
Steam Non fuel operation exp
Steam Non fuel operation exp
Steam Non fuel operation exp
Sleam maintenance exp
Steam maintenance exp
Steam mainlenance exp
Steam maintenance exp
Other power supply exp
Remove depreciation expense from base period
Steam plant depn exp
Transmission plant depn exp
Distribution plant depn exp
General plant depn exp
Adjustment to Rate Base:
Remove EPIS from base period
Steam production plant
Transmission plant
Distribution plant
General plant
PAGE 8.12
IDAHOFACTOR% ALLOCATED REF#
TOTAL
ACCOUNT Tvpe COMPANY
403sP 1 6,150,584
407 1 (4,905,563)407 1 (567,868)407 1 (677,153)
FACTOR
SG
404tP
407
407
4035P
403TP
403364
4O3GP
6.0136%
Situs
Situs
Situs
6.0136%
6.0136%
Situs
6.0136%
6.2234%
6.0136%
6.0136%
6.0136%
6.0136o/o
6.0136%
6.0136%
6.0136o/o
6.0136%
6.0136%
6.0136%
Situs
6.0136%
(1,058,435)
(4,579)
8.12.6
8.12.6
8.12.6
8.12.6
UT
ID
WY
ID
ID
ID
SE
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
UT
SG
SG
SG
UT
SG
369,872 8.12.2
- 8.12.2
(567,868) 8.12.2- 8.12.2----lrcmil
478,639 8.12.7
286,822 8.12.7
281,047 8.1?.7
1,046,507
501
502
505
506
511
512
513
514
557
Situs
Situs
Situs
3
3
3
3
3
3
a
3 (186,032)3 (470,710)3 (646,891)3 (922,014)3 (138,794)3 (708,605)3 (87,893)3 (61,444)3 (365,6s8)
(3,588,041)
(11,578) 8.12.4
(28,307) 8.12.4
(38,902) 8.12.4
155,446) 8.12.4
(8,U7) 8.12.4
(42,613) 8.12.4
(5,286) 8.12.4
(3,6e5) 8.12.4
(21,989) 8.12.4
(216,161)
478,639
286,822
281,047
1,046.507
(17,600,662)
(76,151)
(1,207)
(1s9,951)
(17,837,972)
(120,004,932)
(4,813,967)
(s1 ,613)
(5,100,629)
(129,971,141)
312 3353 3362 3394 3
(7,216,631) 8.12.5
(289,493) 8.12.s- 8.12.5
(306,732) 8.12.5
(7,812,856)
Description of Adiustment:
As described in the Company's application in Case No. PAC-E-12-08, the Carbon plant (a coal-fired generation facility located in Carbon County,
Utah) was retired in 2015 to comply with environmental and air quality regulations. ln Commission Order 32701 and 329'10, the Commission
approved the transfer of the net book value of the Carbon plant to a regulatory asset once the facility is retired and amortization of the regulatory
asset through 2020, the remaining depreciable life of the facility. The removal costs will be addressed in the Company's next general rate case.
and amortization of the removal cost regulatory asset will commence when the rates from that proceeding become effective.
This adjustment: 1) conects the allocation of the base period accelerated depreciation expense for the Carbon plant; 2) removes the operation
and maintenance expense and depreciation expense from the the base period 3) removes the electric plant in service, accumulated
depreciation reserve, and regulatory assets from the base period, and 4) adds the regulatory asset and amortization to the pro forma period.
Rocky Mountain Power
Idaho Results of Operations - December 2015
(Part 2l Carbon Plant Closure
Adjustment to Rate Base:
Remove Depn Reserve from base oeriod
Steam production depn reserve
Transmission depn reserve
Distribution depn reserve
General depn reserve
Remove Mat & Supplies from base oeriod
Material & supplies
lnclude Reg Asset in pro forma period:
ldaho Unrec Plant reg asset
ldaho Removal Cost reg asset
Remove Reo Asset from base period
ldaho Unrec Plant reg asset
ldaho Removal Cost reg asset
Adjusbment to Tax:
Removino Depreciation Exoense from base period:
Schedule M Addition
Schedule M Addition
Deferred lncome Tax Exp Adj
Deferred lncome Tax Exp Adj
Accum Def lnc Tax Bal Adj
Accum Def lnc Tax Bal Adj
lnclude Reg Asset in pro forma period:
Pro forma amort of unrecov plt sch m
Remove base period unrecov plt sch m
Remove base period decommiss sch m
Pro forma removal spending sch m
Deferred lncome Tax Exp Adj
Deferred lncome Tax Exp Adj
Deferred lncome Tax Exp Adj
Deferred lncome Tax Exp Adj
Pro forma ADIT - Unrecov plt
Pro forma ADIT - removal costs
Remove base period ADIT - unrecov
Remove base period ADIT - removal
TOTAL
ACCOUNT Tvpe COMPANY
108SP
1O8TP
1 08364
1O8GP
154
182M
182M
182M
1 82M
SCHMAT
SCHMAT
41010
41 010
282
282
SCHMAT 3
SCHMDT 3
SCHMDT 3
SCHMDT 341110 341010 341010 341010 3283 3283 3283 3282 3
D(,
SG
UT
SG
3
3
3
3
1 37,1 08,733
1,603,557
17,669
2,340.069
141,070,028
3 (2,725,554)
3 1,914,5553 31 ,999,415
3 (2,393,193)3 (1,247,697)
3 (17,836,764)3 (1,207)3 6,769,2303 4583 (6,769,230)3 (4s8)
FACTOR
ID
ID
ID
SG
ID
ID
ID
SG
ID
Jt,
ID
ID
FACTOR %
6.0136%
6.0136%
Situs
6.0136%
6.0136%
Situs
6.0136%
PAGE 8.12.1
IDAHO
ALLOCATED REF#
8,245,187 8.12.6
96,432 8.12.6- 8.12.6
140,723 8.12.6
8,482,341
(163,904) 8.12.6
1,914,555 8.'t2.6
1,924,321 8.12.7
(2,393,193)
(1,247,697)
(1,072,6U)
407,075
@oz,;_7i)
478,639
(286,822)
(281,047)
1,139,681
(181,648)
(108,852)
(106,660)
432,520
(726,588)
(730,299)
908,241
473,513
Jt,
ID
SG
Situs
Situs
ID
ID
SG
UT
SG
UT
SG
UT
6.0136%
Situs
6.0136%
Situs
6.0136%
Situs
Situs
Situs
Situs
6.0136%
Situs
SitUS
Situs
6.0136%
Situs
6.0136%
Situs
Situs
478,639
(286,822)
(281,047)
18,951,690
(181,648)
(108,852)
(106,660)
7,',t92,356
(726,588)
(12,1M,102)
908,241
473,513
As described in the Company's application in Docket No. 200004'14-EA-12, the Carbon plant (a coal-fired generation facility located in Carbon County, Utah) was
retired in 2015 to comply with environmental and airquality regulations. ln Docket No. 20000-414-EA-12, the Company requested approval to transferthe net book
value of the Carbon plant to a regulatory asset once the facility is retired and to amortize the regulatory asset through 2020, the remaining depreciable life of the
facility. This matter was addressed in the Companys 201 1 general rate case (Docket No. 20000405-ER-l 1). ln that proceeding, stipulating parties agreed to the
Company's proposal in Docket 20000414-EA-12to lransfer the remaining plant balance at the time of retirement to a regulatory asset and amortization of the balance
through 2020. ln Docket No. 20000-427-EA-1 3, depreciation rates for Carbon were established effective January 1, 2014, to fully depreciate plant by Apnl 2015.
This adjustment corrects the allocation of the base period accelerated depreciation deferral, and removes the Carbon base period depreciation expense, operation
and maintenance expense, Elec{ric Plant in Service, Depreciation Reserve . This adjustment also adjustts the regulatory assets to the amounts in the pro forma
period.
Page 8.12.2
Rocky Mountain Power
Results of Operations - December 2015
Carbon Plant Closure
On January 1,2014 new depreciation rates for the Carbon Plant became effective in Utah
ldaho, and Wyoming. The difference in the depreciation in these rates due to the
retirement of the Carbon Plant was deferred, to be amortized to expense after the plant is
retired. This deferral and amortization of depreciation expense was booked on a compan'
system factor, but needs to be allocated situs to Utah, ldaho, and Wyoming.
Actual
UT, lD, \A/Y depn defenal
Correct
Utah depn deferral
ldaho depn deferral
Wyoming depn deferral
lD Deon DeferalConsists Of:
Decommissioning Deferral
Unrecovered Plant Deferral
Unrecovered Plant Amort
Account
4O3SP
Amount
(6,150,594)
(4,905,563)
(567,868)
(677,153)
__91q05!1t
(281,047)
(605,914)
319,092
(s67,868)
Factor
SG
Ref
8.12
8.12
8.12
8.12
UT
ID
WYP
407
447
407
407
407
407
Page 8.12.3
Rocky irountain Power
Results of Operations - December 2015
Carbon Plant Closure
Deferral of Depreciatlon ExpeNe - 12 Months Ended December 20{5year Period Account Number Amount Description Doc Number FERC Account FERC Location Allocation Allocation
2015 1 565131 (80,554.16) lD Defened Carbon Decomm 127785671 4032000 250 SG tO2OlS 1 565131 (173,717.31) lD Defered Carbon Depreciation 127785671 4032000 250 SG lD
2O1S 2 565131 (80,554.16) lD Defened Carbon Decomm 12787*t25 4032000 250 SG lD2OlS 2 565131 (173,717.31) lD Defened Carbon Depreciation 127879625 4032000 250 SG lD
2O1S 3 565131 (80,554.16) lD Detured Carbon Decomm 127953236 4032000 250 SG lD
2O1S 3 565131 (173,717.33\ lD Defened Carbon Depreciation 12795323A 4032000 250 SG lD
2O1S 4 565131 (39,384.25) lD Defened Carbon Decomm 128257950 4032000 250 SG lD
2015 4 565131 (84,762.18) lD Defered Carbon Depreciation 128257950 4032000 250 SG lDZO,|S 5 565131 39,886.55 AmortizelDDefenedcarbonDepreci 12S33S20S 4032000 250 SG lD
2O1S 6 565131 39,886.55 Amortize lD Defened Carbon Depreci. 128428723 4032000 250 SG lDZO|S 7 565131 39,886.55 Amortize lD Defened Ca6on Depreci. 128746819 4032000 250 SG lD
2O1S 8 565131 39,886.55 Amortize lD Defened Carbon Depreci 128820947 4032000 250 SG lD
2O1S I 565131 39,886.55 Amortize lD Defened Carbon Depreci. 128913740 4032000 250 SG lD
2O1S 10 565131 39,886.55 AmortizelDDefenedcarbonDepreci. 129231400 4032000 106 SG lD
2O1S 11 58513'1 39,886.55 AmortizelDDefenedcarbonDeprecl 129318548 4032000 106 SG lD2015 12 565131 39,886.55 Amortize lD Deferred Carbon Depreci. 129398740 4032000 106 SG lD
Page 8.12.4
Rocky Mountain Power
Results of Operatlons - D.cember 2015
Carbon Plant Closure
Remove Calendar Yoar 2015 Oparatioo & Maintenance Expense
Labor Expanse
FERC
Acct Fac{or Jan - Dec 2015
Lsbor Jan - Dec 2015
Escelation' EscalatedLabor
Steam Op6r6tion Expens€ - Non-NPC Fuel
Steam OperEtion apense
Steam Operation Expense
Steam Operation Eryense
Steam Maintenanco E)eense
Slgam Maintenance Epense
Steam Maintenance Expense
Steam Maintenance Expense
Other Porrer Supply Expense
Total
Non - Lrbor Exponse
501
502
505
506
5't 1
512
513
514
557
FERC
Acct
bE
SG
5U
SG
SG
SG
SG
SG
SG
89,462
226,363
311,088
rt43,394
66,746
340,766
42,267
29,548
't75,944
--------Jr25'479-
Jan - Dec 2015
2.560k 91,755
2.56%
2.569o
232,165
319.062
Factor
2.560/0 411,759
2.56'/0 68,456
2.560h 349,501
2.56% 43,35r
2.560h 30,306
2.560/o _____-l rgrll_
I,769,707
Non-Labor May 201/t - Doc 2015
Escaletlon EscalatgdNon-Labor
Steam Operation Expense - Non-NPC Fuel
Steam Operation Expense
St6am Operatlon Exp€nse
Steam Op€ration Expense
Steam Maintenance E}p€flse
Steam Maintenance Expense
Sleam Malntenanc€ Expense
Steam Maintenance Expense
Other Powor Suppty Expense
Tot l
Totel Operation & Maintsnance Expense
Steam Operation Expense - Non-NPC Fuel
Steam Operation Expense
Steam Operation E)p€nse
Steam Operation Expense
Steam Maintenanco Elpense
St€am Mainlenance Expense
Steam Maintenance Expense
Steam Maintenance Expen6e
Other Pev6r Supply Ep€nse
Total
Dec 2015 Total Utility Labor =
Dec 2016 Escalated Wity Labor =
Escalation Fac-tor
Factor
466,425,856 Page 4.2.2
478,381,402 Page4.2.2
2.56% Above
501
502
505
506
511
512
5t3
514
557
FERC
Acci
SE
SG
SG
SG
SG
SG
SG
DU
SG
94,276
238,545
327,829
167,255
70,337
359,104
44,542
31,1 38
185,307
_____-Lg1!t3_
s4,274
238,545
327,E29
467,?55
70,337
359,104
44,542
3t,138
185,307
_____-__!81 8,!34_
Total Ref
501
502
505
506
511
512
513
514
557
SE
SG
DU
SG
DU
SG
SG
SG
SG
186,032 E.12
170,710 8.12
646,891 8.12
922,011 6.12
13E,794 8.12
708,005 8.r2
87,693 8.12
61,141 E.'lt2
365,658 8.12
3,58E,041 8.12
fiese costs are escalated in the Wage and Employee Benefit adiustment, so lhe amount of thiE adjustment is
Page 8.12.5
Rocky Mountain Power
Results of Operations - December 2015
Carbon Plant Closure
Base Period Rate Base and Depreciation
Carbon Plant and related facilities electric plant in seruice
FERC
Description Acct Factor
YE
December 2015 Ref.
Steam Production Plant
Land
Structures & improvements
Boiler plant equipment
Turbogenerator units
Accessory electrical equipment
Miscellaneous power plant equipment
Transmission Plant
Structures and improvements
Station equip
Distribution Plant
Station equip
GeneralPlant
Office furniture and equp
Transportation equip
Stores equipment
Tools, shop & garage equipment
Laboratory equipment
Power operated equip
Communication equip
Miscellaneous equip
310
311
312
314
315
316
SG
SG
SG
SG
SG
SG
956,546
15,578,830
68,203,413
28,155,320
6,302,080
808,742
120,004,932 8.12
744,665
4,069,302
4,813,967 8.12
8.1251,613
155,721
709,339
268,492
1,094,633
117,247
1,153,149
1,467,272
134,777
5,100,629 9.12
129,971,141
352
353
362
391
392
393
394
395
396
397
398
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
Page 8.12.6
Rocky Mountain Power
Results of Operations - December 2015
Carbon Plant Closure
Base Period Rate Base and Accumulated Depn (continued)
Carbon Plant and related facilities accumulated depreciation
FERC
Description Acct Factor
12 ME
December 2015 Ref.
Steam production depn reserve
Transmission depn reserve
Distribution depn reserve
Generaldepn reserve
Deer Creek mine material & supplies
Description
1O8SP
1O8TP
1 08362
1O8GP
FERC
Acct Factor
SG
SG
UT
SG
(137,108,733) 8.12.1
(1,603,557) 8.12.1
(17,669) 8.12.1
(2,340,069) 8.12.1
(141,070,028\
12 ME
December 2015 Ref.
M&S - Carbon Plant
Depreciation expense
Description
154.1
FERC
Acct
SG 2,725,554 8.12.1
Factor
12 ME
December 2015 Ref.
Steam plant depn expense
Transmission plant depn expense
Distribution plant depn expense
General plant depn expense
4O3SP
4O3TP
4O3DP
403GP
SG
SG
UT
SG
17,600,652 8.12
76,151 8.12
1,207 8.12
159,951 8.12
17,837,972
Page 8.12.7
Rocky Mountain Power
Results of Operations - December 2015
Carbon Plant Closure
Unrecovered Plant Depreciation Deferral
Account 187330 - Carbon Unrecovered Plant
Jan-1 5
Feb-15
Mar-15
Apr-15
May-15
Jun-1 5
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Jan-1 6
Feb-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
Beo Bal
2,106,371
2,280,089
2,453,806
2,627,523
2,712,286
2,672,399
2,632,512
2,592,626
2,552,739
2,512,853
2,472,966
2,433,080
2,393,193
2,353,307
2,313,420
2,273,533
2,233,647
2,193,760
2,153,874
2,113,987
2,074,101
2,034,214
1,994,328
1,954,441
Deferral Amortization
173,717
173,717
173,717
84,762
(39,887)
(3e,887)
(3e,887)
(3e,887)
(3e,887)
(39,887)
(39,887)
CY 2016 Amort Exp 478,639
Ref 8.12
End Bal
2,280,089
2,453,806
2,627,523
2,712,286
2,672,399
2,632,512
2,592,626
2,552,739
2,512,853
2,472,966
2,433,080
2,393,193
2,353,307
2,313,420
2,273,533
2,233,647
2,193,760
2,153,874
2,113,987
2,074,101
2,034,214
1,994,328
1,954,441
{,914,555
Ref 8.12.1
(39,887)
(39,887)
(39,887)
(39,887)
(39,887)
(39,887)
(39,887)
(39,887)
(39,887)
(39,887)
(39,887)
Rocky Mountain Power
Results of Operations - December 2015
Carbon Plant
Removal Costs
UnsPent
Removal
Regulatory
Month / Year Asset Amortization (1)
Carbon Removal
in Rates
Estimated
Estimated CumulativeRemoval RemovalSpending Spending
Page 8.'12.8
Net Rogulatory
Asset (2)
Dec2014
Jan2015
Feb 2015
Mar 201 5
Apr 2015
May 2015
Jun 2015
Jul 2015
Aug 2015
Sep 2015
Oct 2015
Nov 201 5
Dec 201 5
Jan 2016
Feb 2016
Mar 2016
Apr 2016
May 2016
Jun 2016
Jul 2016
Aug 2016
Sep 2016
Oct 2016
Nov 2016
Dec 2016
20,124,000
1,340,946
41,843
62,037
62,037
62,037
62,037
1,593,274
1,694,958
1,643,274
1,643,274
1,643,274
1,643,274
1,555,462
1,582,598
1,582,598
1,582,598
1,582,598
1,582,598
1,582,598
1 ,581 ,719
1,574,877
1,574,877
1,574,877
1,574,877
1,574.877
1,340,946
1,382,789
1,444,826
1,506,863
1,568,900
1,630,937
3,224,211
4,919,168
6,562,442
8,205,716
9,848,989
11,492,263
13,047,725
14,630,322
16,212,920
17,795,518
19,378,116
20,960,713
22,543,311
24,125,030
25,699,907
27,274,784
28,849,661
30,424,538
31 ,999,415
1,340,946
1,382,789
1,444,826
1,506,863
1,568,900
1,630,937
3,224,211
4,919,168
6,562,442
8,205,716
9,848,989
11,492,263
13,O47,725
14,630,322
16,212,920
17,795,518
19,378,1 16
20,960,713
22,543,31',!
24125,030
25,699,907
27,274,7U
28,849,661
30,424,538
3'1,999,415
Ref 8.12.1
(1) Amortization will begin with the effective date of the next ldaho general rate case.
(2) Excess of removal spending over amounts collecled from cuslomers.
Rocky Mountain Power
ldaho Results of Operations - December 2015
Pension and Other Postretirement Welfare Plan Net Prepaid Balances
PAGE 8.13
IDAHO
ALLOCATED REF#
(28,s67,368)
14,170,857
(14,396,511) 8.13.1
Adjustment to Rate Base:
Net Prepaid Balance
Net Prepaid Balance
Net Prepaid Balance
Net Prepaid Balance
Net Prepaid Balance
Adjustment to Tax:
ADIT Balances
ADIT Balances
ADIT Balances
ADIT Balances
ADIT Balances
ACCOUNT Tvpe
182M 1182M ',l182M 1182M I2283 1
TOTAL
COMPANY
223,297
2,464,756
(1,123,648)
(492,819,760)
244,463,482
(246,791,833)
(93,948,579)
187,030,026
(93s,414)
(84,7M)
426,437
92,487,726
FACTOR
CA
OR
UT
so
so
SO
SO
OR
CA
UT
FACTOR %
Situs
Situs
Situs
5,79670/o
5.79670/o
190 1283 1283 1283 1283 1
5.7967To (5,445,934)5.79670/o 10,841,602
Situs
Situs
Situs ----5jgs,-66a a.rs.r
Descriotion of Adiustment:
This adjustment removes the Company's net prepaid asset associated with its pension and other postretirement welfare plans, net of associated
accumulated defered income taxes in unadjusted results. Please referto adiustment4.l2 - ldaho Pension Expense Cash Basis fortreatment of
pensions in results.
Page 8.13.1
Rocky Mountain Power
Results of Operations - December 2015
Prepaid Pension Asset
FERC
Pension
Account Factor
December 2015
Year Ending
Allocation Ref
182M
182M
182M
182M
2283
FERC
Tax
Account
CA
OR
UT
SO
SO
(223,297) 8.13
(2,4U,796) 8.1s
1,123,U8 8.13
492,819,760 8.13
(244,463,482) 8.13
246,791,833 8.13
December 2015
Year Ending
Allocation RefFactor
190
283
283
283
283
SO
SO
OR
CA
UT
93,948,579 8.13
(187,030,026) 8.13
935,414 8.13
84,744 8.13
(426,437) 8.13
(92,487,7261 8.13
Rocky Mountain Power
ldaho Results of Operations - December 2015
Deer Creek Mine
Adjustment to Expense:
Correct expense cateoory
Deer Creek mine amortization
Deer Creek mine amortization
Tax Adiustment:
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lncTax Bal
PAGE 8,14
TOTAL IDAHO
ACCOUNT lvpe COMPANY FACTOR FACTOR% ALLOCATED REF#
501NPC 1 (21,076,353) SE 6.22340/o (1,311,675) 8.14.150'f 1 21 ,076,353 SE 6.22340/o 1 ,31 1,675 8.',t4.1
283 3 16,581,508 SE 6.2234% 1,031,941283 3 237,327 SE 6.22340/o 14,770283 3 26,081 SE 6.2234Yo 1,623283 3 (9,453) lD Situs (9,453)
Correct Joint Owner AllocationFuelCost 501NPC 1 (37,892,294) SE 6.2234% (2,358,205) 8.14.1
Steam operation expense 506 1 37,892,294 SG 6.0136% 2,278,695 8.14.1
Adjushment to Rate Base:
Add pro forma reo assets
Unrecovered plant reg asset 182M 3 (21,076,353) SE 6.22340/o (1,311,675) 8.14.2
Closure cost Reg Asset 182M 3 11,749,885 SE 6.2234Yo 731,247 8.14.3
Fuel inventory contra reg assel 182M 3 (472,700) SE 6.22340/o (29,418) 8.14.4
lnterest on Bowie note contra 182M 3 (43,814) SE 6.2234Yo (2,727) 8.14.6
Description of Adiustment:
Deer Creek mine closed at the end of 2014. The Deer Creek assets were retired or sold in May, 2015. This transaction and the related defenal of
costs, balances and losses to regulatory assets was approved in IPUC Order No. 33304. Unrecovered plant has been set up as a regulatory asset
and is being amortized at the rates of depreciation of the assets. Closure costs and the loss on sale of the preparation plant are being included as
regulatory assets, offset by the reduction in fuel inventory and interest on the Bowie note receivable. Recovery will begin in the next ldaho general
rate case.
Rocky Mountain Power
Results of Operations - December 2015
Deer Creek Mine Closure
Base Period Deer Greek-Related Expense
Deer Creek mine unrecovered plant amortization expense
Description
Page 8.14.1
12t[,E
Factor December 2015 Ref.
FERC
Acct
Deer Creek mine amortization
Deer Creek mine contra amortization - CA
Deer Creek mine contra amortization - WA
Deer Creek mine contra amortization - OR
Allocation Correction
Description
501 NPC
501 NPC
501 NPC
501 NPC
FERC
Acct
21,076,353
(344,725)
(1,546,203)
(2,011,795)
Ref. 8.14
Ref. 8.14
Ref.8.14
Ref.8.14
Ref.
SE
CA
WA
OR
{2 ME
Factor December 2015
Deer Creek Closure Costs
Deer Creek Closure Costs
501 NPC
506
SE
SG
37,892,294 Ref.8.14
(37,892,294) Ref.8.14
Page 8.14.2
Rocky Mountain Power
Results of Operations - December 2015
Deer Greek Mine Closure
Unrecovered Plant
cY 201_6
cY 2015
Adjustment
Amort Exp
2L,076,353
21,076,353
Rate Base
33,327,671
54,404,024
(21,076,353)
Ref 8.14
Amortization
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,7s6,363)
(21,076,3531
I
2016 January
February
March
April
May
June
July
August
September
October
November
December
Beo Balance
54,404,024
52,647,661
50,891,298
49,134,935
47,378,573
45,622,210
43,865,847
42,109,484
40,353,122
38,596,759
36,840,396
35,084,033
Total for 2016
End Balance
52,647,661
50,891,298
49,134,935
47,378,573
45,522,270
43,865,947
42,L09,484
40,353,122
38,595,759
36,840,396
35,084,033
13,327,67L
Detail of L2131,12O15 Balance
Account Description
185801 EPIS - Tangible
186802 EPIS - lntangible
185805 CWrP
186806 PS&r
186816 Joint Owner Portion
186817 Less Acc Amort
Amount
70,503,305
L,077,694
3,959,799
7,614,21O
14,447,263)
72,807,735
(18,403,7LL\
54,404,O24
Depreciation and Depletion of Deer Creek Reg Asset
Account 515120
Pcorp share DC Depr - Reg Asset Amort
Pcorp share PRP Depr - Reg Asset Amort
Pcorp share DC Depl - Reg Asset Amort
Pcorp share TOTAL (Acct 515120)
L,579,313
79,93t
97,LLg
L,756,36?
Page 8.14.3
Rocky Mountain Power
Results of Operations - December 2015
Deer Creek Mine Closure
Closure Costs
cY 2016
cY 2015
Year-End
Rate Base
52,572,215
40,822,330
Adjustment 11,749,885 Ref 8.14
Detail of Closure Costs Balance at 12131/2015
Account Description
186820 ARO
18682s M&S
L86826 Prepaid Royalties
186828 RecoveryRoyalties
186830 Union Suppl Benefits
186833 Non-Union Severance
186835 Misc Closure Costs
186836 Closure to Joint Owners
186839 Deer Creek Tax Flow-Through
Total Closure Costs at 72/3t/2015
2016 January
February
March
April
May
June
July
August
September
October
November
December
Estimated
Costs
Jan-16 585,993Feb-16 693,L29Mar-16 892,552
Apr-15 775,293
May-16 561,129
Jun-16 2,898,366
Jul-15 2,701,520
Aug-16 2,908,483
Sep-16 60,475
Oct-16 17,250
Nov-16 11,500
Dec-16
Beo Balance
40,822,330
41,482,706
42,149,951
$,a49,172
43,755,513
44,295,687
47,085,817
49,686,4s2
s2,486,322
52,544,538
52,561,144
52,572,215
3.73%
Joint Owner
Portion
(2s,618)
(2s,884)
(33,331)
(28,9s2)
(20,9ss)
(108,236)
(100,88s)
(108,614)
(2,2s8)
(644l.
l42sl
Deferral
660,376
667,245
859,221
746,341
540,175
2,790,130
2,600,635
2,799,869
58,217
16,606
11.071
Balance
12131/207s
4,765,201
4,492,L92
842,957
7,675,991
2,267,358
2,609,630
22,708,898
(1,s18,s80)
2,978,683
End Balance
4L,482,706
42,t49,951
43,009,772
43,755,513
44,295,697
47,085,8t7
49,686,452
52,486,322
52,5M,538
52,s61,144
52,572,2L5
52,572,21s
40,822,330
Net
Addition
550,376
667,245
859,221
746,341
540,775
?,790,130
2,600,63s
2,799,869
58,217
16,606
11,071
Total Closure Costs 72/37/2076 52,572,215
Rocky Mountain Power
Results of Operations - December 2015
Deer Creek Mine Closure
Fuel lnventory Offset
cY 2016
cY 2015
Adjustment
Rate Base
(525,351)
(152,651)
2016 January
February
March
April
May
June
July
August
September
October
November
December
Detail of 12/3tl2OL5 Balance
Account Description
186861 ROR Offset - fuel inventory lD
Amount
(152,651)
(1472,7001 Ref 8.14
Beq Balance
(152,651)
(183,846)
(224,603)
(264,278)
(303,01 1)
(341,452)
(379,836)
(418,913)
(459,209)
(500,146)
(541,222)
(582,745)
Deferral (Ref 8.14.5)
(31,1e5)
(40,757)
(39,675)
(38,732)
(38,442\
(38,383)
(3e,077)
(40,296)
(40,937)
(41,076)
(41,523)
(42,606)
End Balance
(183,846)
(224,603)
(264,278)
(303,01 1)
(341,452)
(379,836)
(418,e13)
(459,209)
(500,146)
(541,222)
(582,745)
(625,351)
Page 8.14.4
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Page 8.14.6
Rocky Mountain Power
Results of Operations - December 2015
Deer Greek Mine Closure
lnterest on Bowie Note Offset
The Bowie note arose due to the sale of the preparation plant.
lnterest on the note is a regulatory asset offset,
cY 2016
cY 2015
Adjustment
Rate Base
(68,722)
(24,e08)
Ref 8.14
2016 January
February
March
April
May
June
July
August
September
October
November
December
Beg Balance
(24,908)
(28,559)
(32,210)
(35,861)
(39,512)
(43,164)
(46,815)
(50,466)
(54,117)
(57,768)
(61 ,41e)
(65,070)
End Balance
(3,651) (28,559)(3,651) (32,210)(3,651) (35,861)(3,651) (39,512)(3,651) (43,164)(3,651) (46,815)(3,6s1) (50,466)(3,651) (54,117)(3,651) (57,768)(3,651) (61,419)(3,651) (65,070)(3,651) 168,7221
Amount
(24,908)
Deferral
Detail of 12131 1201 5 BalanceAccount Description
186863 ROR Offset - Bowie Note lD
Calculation of lnterest:
Principal
lnterest per annum
Annual lnterest
Monthly interest
ldaho
10,000,000
7o/o
700,000
58,333
6.2591o/o
3,651
Rocky Mountain Power
ldaho Results of Operations - December 2015
ldaho Populus - Terminal
Adjustment to Expense:
Depreciation Expense
Adjustment to Rate Base:
Accumulated Depreciation
Adjustment to Tax:
Schedule M Addition
Deferred lncome Tax Expense
Acci, Def. lnocme Tax Balance - YE
TOTAL
ACCOUNT Tvoe COMPANY
4041P 1 303,63't
PAGE 8.15
IDAHO
FACTOR% ALLOCATED REF#
Situs 303,631 8.15.1
8.15.2
303,631
(1 1 5,231)
115,231
FACTOR
ID
ID111tP
SCHMAT
41110
282
(303,631)
303,631
(115,231)
115,231
ID
ID
ID
Situs
Situs
Situs
Descriotion of Adiustment:
Order 32432, Sec.14, Docket No. PAC-E-1 'l-12 stated that the Company could defer the depreciation expense associated with the
Populus to Terminal transmission line until it was included in rates on January 1 , 2014. The accumulated deferral balance would be
amortized over three years from the date the costs were included in rates (also January 1 , 2014). This adjustment reallocates the
depreciation expense and accumulated defenal for the Populus-Terminal transmission line cunently not induded in unadjusted results to
ldaho for 12 ME December 2015.
Rocky Mountain Fower
Resulb of Operations - December 2015
ldaho Populus-Terminal
Depreciation Expense - Transnrission
Month Mont
Depr-Tranm - lE Adj
Peciffarp
Olsphy ilrYEncf
Page 8.15.1
us0
Orm. babnce
25,3{12.61
50,605.22
75,907,93
:101,210,44
IZA,'LI,O5
151,815.66
t77,tl&.T7
24442A.
u7,723.49
2t3,026.10
?.78,328.7L
Feb-1 5
Mar-15
Apr-15
May-15
Jun-1 5
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Total
25,303
25,303
25,303
25,303
25,303
25,303
25,303
25,303
25,303
25,303
50,605
75,908
101,210
126,513
151,816
177,118
202,421
227,723
253,026
278,329
303,631
Ref.8.{5
Account nun$er
Conpany code
&rshes'xea
Frcal yeer
A[ dorurentr h curnency
Credk l Sabnce:
25,302.61
zsJ0?*61
25,302.6r
25,302.61
E,3OL6L
25J02.63
2s.302.61
25,302.61
2sJ02.61
2A302.6r
25,302.61
!2 ---E-E.61-- ffi
WmffiilrffitEl
PeriodrE fi,ql"
l',,,' .:
Zl,l t, ,,
*rl',,, ,:', l
5 l'1, ,-, :t.
6:
l'
I
9,,
10'
t1
Debit i
25,302.61
E$42.67
zs"3oL61
z5,}QZ,S|
25.302.61
21:I02.61
2sF0e61
25,302.61
25J02.61
25,302.61
25,302.51
565X42
1000
2816
tlc
Rocky Mountain Fowen
tlesults of Operations - December 20'!5
ldaho Fopulus-Terminal
Accumulated Depreciation - Transnnission
Month Mont
(25,303)
(25,303)
(25,303)
(25,303)
(25,303)
(25,303)
(25,303)
(25,303)
(25,303)
(25,303)
(25,303)
581,960
556,657
531,355
506,052
480,750
455,447
430,1M
404,M2
379,539
3U,237
328,9U
303,631
Page 8.15.2
uso
Cum" b'*nce
6t7,262.8+
581,9fr).03
5fi,657.42
531,35+.81
5(E,052.20
48A,749.W
+35i{45.98
4?,,.,7++.37
4A+,8l;t.76
379,538.15
3y,236.?+
328,9SI.93
Jan-15
Feb-15
Mar-15
Apr-15
May-15
Jun-1 5
.iul-15
Aug-15
Sep-15
Oct-15
Nov-15Dec-15 (25,303)rotal-(@63i|
Ref.8.15
A€count nunber
Eorprrry code
EuElre$i xea
Fircd yeer
&$ dacurents hr cumncy
ArOpr-Tmm-DAdJ
hdffCorp
mplay curency
Saktce
25.302,61-
25,302.61.
21302.61-
25,30?.61-
2sJ02.6r-
25,302.6r-
2sJ02.61-
25.302.61-
21302.61-
25,302.61-
25,302.61-
145t42
tr-o00
2016
l.
iffirffi
Debfr CnEdt
25,302.6X
21:Irr2.6X
a5,.3$2.61
25,308"6r
25,302.{i1
25,30251
25J02"6r
25,302.6t
25,302.61
25,302.61
,25J02.61
.a
2EEOe6l 25,31261-;303,6:t1.32 ;
Rocky Mountain Power
ldaho Results of Operations - December 2015
ldaho Asset Exchange
Adjustment to Rate Base:
Sale of Assets to ldaho Power
Distribution Depreciation Expense
General Depreciation Expense
Transmission Depreciation Expense
Receiot of Assets from ldaho Power
Transmission Depreciation Expense
TOTAL
ACCOUNT Tvpe COMPANY
PAGE 8.16
IDAHO
FACTOR% ALLOCATED REF#
ID
SG
SG
403368
403GP
4O3TP
3 (22s)3 (3,763)s (90s,283)
Situs
6.0136%
6.0136%
(225) 8.16.1
(226) 8.16.1
(54,440) 8.16.1
6.0136% 53,319 8.16.1
Description of Adiustment:
During 2014, the Company entered Into an agreement with ldaho Power Company to exchange certain transmission assets. The exchange is
meant to reallocate respective ownership interests to befter meei respective load service obligations and improve operational efficiency. The
exchange was approved in Case Nos. PAC-E-14-11 and IPC-E-14-41.
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ldaho Results of Operations
December 2015
Year End Factors
Page 9.1
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=
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E
3
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dI92€o: -;F-9KE Ed. aHE t SFg; 3 E TEfiCi i E5ASHE is! Ee:rl Fl ^ : "tt3; F o ;" $ E c!i3ix 1 _Pii E rE€Fg:i e HcE . E €
EgHaEri eEE i =' niEEEi ; ; eEssBsF;s'ti t E fl;s;egEi= i
rdPl
dQEI
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a3
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63
4
dd6dddddd
dc<d<<<<4
zzu
JoooF9eEO
o(u2
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2OI5 FACTORS
COINCIDENTAL PE.AKS
Month Day TimeJan-15 21 18Feb-15 23 IMar-15 4 IApr-15 16 IMay-15 4 15Jun-15 29 16Jul-15 1 17Aug-15 13 17Sep-15 1 16Oct-15 1 17Nov-15 30 18Dec-15 14 18
125
135
131
117
123
136
153
119
110
97
131
2,135
2,322
2,298
2,083
1,664
2,410
2,564
2,242
1 ,918
1,678
2,414
2,1 3s
2,322
2,298
2,083
1,664
2,410
2,564
2,242
'l ,918
1,678
2,414
714
693
683
585
541
837
825
830
617
584
778
5
714
693
683
585
u1
837
825
830
617
584
778
645
1,020
1,00'l
1,006
961
936
1,082
1,049
1,050
1,010
967
1,107
1,020
1,001
1,006
961
936
1,082
1,049
1,050
1,010
967
1.107
1
3,433
3,229
3,084
2,953
a ,oa
5,245
4,966
4,601
4,351
3,889
3,506
466
446
441
419
457
690
677
577
484
401
394
466
446
441
419
457
690
677
577
4U
401
394
234
213
223
212
192
219
220
212
223
208
219
234
213
223
212
192
219
220
212
223
208
219
3,405
3.202
3,058
2,926
3,267
5,226
4,962
4,598
4,348
3,887
3,503
8,126
8,038
7,865
7,331
7,210
10,618
10,4U
9,631
8,712
7,824
8,550
(less)
Month Day TimeJan-15 21 18Feb-15 23 8Mar-15 4 8Apr-15 16 8May-15 4 15Jun-15 29 16Jul-15 1 17
Aug-'l 5 13 17Sep-15 1 16
Oct-15 1 17Nov-15 30 18
Dec-15 14 18
Month Day TimeJan-15 21 18Feb-15 23 8Mar-15 4 8Apr-15 16 8May-15 4 15Jun-15 29 16Jul-15 1 17Aug-15 13 17Sep-15 1 16Oct-15 1 17Nov-15 30 18Dec-15 14 18
Month Day TimeJan-15 21 18Feb-15 23 8Mar-15 4 IApr-15 16 8Mayls 4 15
Jun-15 29 16Jul-15 1 17Aug-15 13 17Sep-15 '1 16Oct-15 I 17Nov-15 30 18Dec-15 14 18
and Load No
(12s)
(1 31)
(12s)
(1-24)
125
135
131
117
123
136
153
119
110
97
131
3,433
3,229
3,084
2.953
3.297
5j22
4,835
4,472
4,227
3,889
3,506
3,405
3,202
3,058
2,926
3,267
5,1 04
4,832
4,469
4,224
3,887
3,503
(123)
(1 31)
(12e)
(1_24)
9
12
8,1 26
8,038
7,865
7,331
7,210
'10,496
1 0,323
9,502
8,588
7,824
8,550
tr rul
(131)
(12e)
(1-24)
12
24
27
22
25
29u
207
197
32
32
31
't2
1 464
+ ptus
Adiustments for Ancilary Services Contracts including Reserves, Direct Access and Class I DSM Programs Treated As System Resources (Additions to
24
27
22
25
29
34
34
JJ
5Z
32
31
9
12
28
26
26
27
30
18
3
2
3
Page 9.13
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2OI5 FACTORS
COINCIDENTAL PEAKS
Month Day TimeJan-15 21 18Feb-15 23 I
Mar-15 4 IApr15 16 IMay-15 4 15Jun-15 29 16Jul-15 1 17Aug-'15 13 17Sep-15 1 '16Oct-15 1 17Nov-15 30 18
Dec-'t 5 14 18
Month Day TimeJan-15 21 18Feb-15 23 8Mar-15 4 IApr-15 16 8May-15 4 15Jun-15 29 16Jul-15 1 17Aug-15 13 17
Sep-15 1 16Oct-15 1 17
Nov-15 30 18Dec-15 14 18
125
135
131
117
123
136
153
119
110
97
131
2,1 59
2,349
2,320
2,108
1,693
2,444
2,598
2,275
1,950
1,710
2,445
339
3,433
3,229
3,084
2,9s3
3,297
5,122
4,844
4,484
4,227
3,889
3,506
3,491
3,320
3,083
2,988
3,398
4,633
4,916
4,473
3,921
3,444
3,487
equals
466
446
441
419
457
690
841
730
4U
401
394
371
3,405
3,202
3,058
2,926
3,267
5,1 04
4,441
4,481
4,224
3,887
3,503
8,1 50
8,066
7,887
7,356
7,238
1 0,529
10,530
9,700
8,621
7,856
8,581
714
bYJ
683
585
54',|
8s7
825
830
417
584
778
645
1,020
1,00'l
1,006
961
936
1,082
1,049
1,050
1 ,010
967
1.107
1
234
213
223
212
192
219
220
212
uaa
208
219
2191
J
8
6
2
I
(4)
(1)
(1)
1
(0)
(1 0)
4
120
260
52
3'1
28
(2e8)
(110)
(6e)
28
c
(1 s8)
36
93
9
10
(148)
(46)
(6e)
1
15
(47)
765
787
700
594
550
689
779
761
618
599
731
0
(6)
(32)
17
(1)
6
24
1
(2e)
(8)
(20)
8
'15
(3)
4
39
(4s)
17
(1 8)
(26)
(82)
(17)
0
1
0
2U
213
219
213
192
219
220
212
222
208
217
219
58
92
(1)
35
101
(488)
72
(1 1)
(306)
(445)
(1 e)
241
461
37
99
178
(e78)
(43)
(1 68)
(332)
(51 7)
(314)
for Coincidental
+plus
58
92
(1)
35
101
(488)
72
(1 1)
(306)
(44s)
(1 e)
0
(1
(3
Month Day Time
Jan-15 21 18Feb-15 23 8
Mar-15 4 IApr-15 '16 8May-15 4 15Jun-15 29 16Jul-15 1 17Aug-15 13 17Sep15 1 16Oct-15 1 17Nov-15 30 18Dec-15 14 18
128
143
137
119
124
132
15'1
118
111
97
121
144
1.525
2.279
2,609
2.372
2,139
1,722
2,146
2,488
2,206
1,978
1,713
2.247
1,021
995
974
978
935
1,088
1,073
1,051
981
oqo
1,O87
1
474
461
438
423
496
644
858
712
458
319
377
373
1
3,463
3,294
3,057
2,960
3,368
4,6'15
4,913
4,470
3,918
3,441
3,484
474
8,392
8,527
7,924
7,455
7,416
9,551
10,487
9,532
8,289
7,339
8,267
4
NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION
28
26
26
27
30
18
3
3
a
5
3
Paoe 9.14
IDAHO RESULTS OF OPERATIONS
}IISTORICAL DECEMBER 2OI5 FACTORS
ENERGY
Year Month2015 12015 22015 32015 4201s 52015 62015 72015 I2015 I2015 102015 112015 12
Year Month2015 t2015 22015 32015 42015 52015 6
2015 72015 82015 I2015 102015 1 12015 12
Year Month2015 12015 22015 32015 42015 52015 62015 72015 8
2015 I2015 102015 112015 12
Year Month2015 12015 2
2015 42015 52015 62015 72015 82015 I2015 1A2015 112015 12
OR
'1,330,168
1,1 13,925
1,180,6s0
1,130,466
1.100,722
1,223,048
1,314,525
1,250,827
1,075,553
1,085,250
1,246,662
Total UT
2.209,402
1 ,895,313
1,995,916
1 ,913,487
2,007,976
2,364,202
2,466,473
2,434,760
2,107,946
1,983,968
2,017,'108
ID
287,450
256,269
274,101
301,279
304,253
444,730
425,',t15
348,445
303,053
258,348
268,1 56
164,695
142,250
157,486
147,818
147,997
147,483
151,718
152,683
145,800
147,303
146,980
1
CA
78.850
66,109
66,805
67,502
75,809
79,831
81,888
80,009
56,215
64,214
72,010
CA
78,850
66,1 09
66,805
67.502
75,809
79,831
81,888
80,009
66,215
64,214
72,010
WA E. WY435,798 727,259
336,788 628.475345,175 666,037336.789 628,316335,677 654,924404,709 655,466431,029 675,679407,657 683,258
353,972 639,220342,014 672,697383,779 686,886
Net UT Total2,192,123 5,233,622
1,880,873 4,439,1291,979,653 4,686,171
1,897,208 4,525.6581,99't,182 4,627 ,3582,351,070 5,319,5082,464,828 5,546,4282,433,056 5,357,638
2,106,493 4,691,7591,982,602 4,553,794
2,015,497 4,821,580
1.377 .387 2
(less)
for Curtallments and Load No
NET UT
(8,490)
(3,005)
(3.s47)
(6,657)
(8,4e0)
(3,00s)
(3,547)
(6,6s7)
(8,490)
(3,00s)
(3,547)
(6,6s7)
747
OR
1,330.168
1,113,925
1,180,650
1,130,466
1,100,722
1,223,O8e
1,314.525
1,250,827
1,075,553
1,085,250
1,246,662
UT
2,209.402
't,895,313
1 ,995,916
1,913,487
2,007,976
2,355,712
2,463,468
2,431,213
2,101,289
1,983,968
2.017,108
Net UT
2,192,123
1,880,873
1,979,653
1,897,208
1 .991 ,182
2,342,s81
2,461,823
2,429.510
2,099,836
1,982,602
2,015,497
Total
5,233,622
4,439,129
4,686,171
4,525,658
4,627,358
5,31 1 ,019
s,543,423
5,354,091
4,685,101
4,553,794
4,821,580
WA E. WY435,798 727.259
336,788 628.475345,175 666,037336,789 628,316335,677 654,924404,709 655,466431,029 675,679407,657 683,258353,972 639,220342,014 672,697383.779 686.886
+
Services Contracts
equals
ID W.WY287,450 164,695256.269 142.250274,101 157,486
301 ,279 147,818
304,253 147.997444,730 147,483
425,115 151,718344,445 152,683303,053 145,800258,348 147,303268,156 146,980257.936 158.358
plus
Resewes
226
98
409
230
176
197
80.490 11 2
OR
16,530
14,990
1 6,549
18,033
19,06s
19,833
20,930
21,118
20,381
21,539
20,951
UT
1,466
317
213
106
163
166
636
460
509
382
Net UT
1,466
s17
213
106
4
Total
18,593
15,339
16,858
18,201
1 9,065
zv,zzJ
21,193
22,163
21,070
22,224
21,531
597
33
OA
62
163
166
636
460
509
382
Page 9.1 5
ALLOCATIONS USING
1
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2015 FACTORS
ENERGY
equals
Year Month2015 1
2015 22015 32015 42015 52015 62015 72015 82015 I2015 102015 112015 12
Year Month2015 12015 22015 32015 42415 52015 62015 72015 82015 I2015 102015 11
2015 12
Year Month2015 12015 22015 32015 42015 5
2015 62015 7
2015 I2015 I2015 102015 112015 12
1,346,698
1,128,915
1,1 97,1 99
1,148,499
1,119,787
1,242,921
1,335,455
1,271,945
1,095,933
'l ,106,789
1.267.613
OR
40,861
77,664
59,817
7,900
7,571
(1 06,290)
(ss,228)
(3e,5es)
10,633
19,254
(2e,820)
52.778
OR
1,387,559
1,206,579
1,257 ,016
1,156,400
1,127 ,358
1,136,632
1,276,228
1,232,246
1 ,106,s66
1,126,O43
1,237,793
WA
435,798
336,788
345,1 75
336,789
335,677
4U,709
431,029
407,657
353,972
342,014
383,779
727.259
628.475
666,037
628,31 6
654,924
655,466
675,679
683,258
639,220
672,697
686,886
2,210,868
1,895,630
1,996.129
1 ,913,594
2,007,976
2,3s5,875
2,463,634
2,431,849
2,101,748
1,984,477
2,017,490
UT
22,487
58,311
26,113
13,014
29,072
(78,477)
96,1 93
23,517
(72,60s)
(17,998)
(10,881)
UT
2,233,335
1,953,941
2,022,242
1,926,607
2,037,048
2,176,998
2,559,427
2,455,366
2,029,140
1,966,479
2,006,609
289,047
256,301
274,197
301,340
304,253
444.957
425,214
348,854
303,283
258,524
268,3s3
ID
3.682
8,679
2,690
3,554
(45,1 76)
'15,299
(1,675)
(20,527)
(1 1,1 80)
(3,314)
ID
291,729
264.980
276,887
304,895
311,987
399,781
440,512
347.179
282,757
247,344
265,038
164,695
142,250
157,486
147,818
147,997
147,483
151,718
152,683
145,800
147,303
1 46,980
W. WY
328
725
877
328
1 65,023
142,974
1 58,363
148,146
147,772
147,3'.t9
1 52,048
152,778
145.886
148,295
146.638
otal
78,850
66,109
66,805
67,502
75,809
79,831
81,888
80,009
66,215
64,214
72,010
1,459
3,261
3,303
706
273
(1,s64)
(748)
(50e)
85
549
(1 ,1 56)
442 16
+plus
2,193,589
1,881 ,189
1,979,866
1,897,314
1,991,182
2,342,744
2,461,989
2,430,146
2,100,295
1,983,1 1 1
2,015,879
5,252,215
4,4U,468
4,703,028
4,543,859
4.646,423
5,331,242
5,564,617
5,376,254
4,706,171
4,576,018
4,843.111
UT Total22,467 90,051
58,31 1 187,85726,113 126,15713,014 36,24029,072 26,277(7e.877) (400,1e7)96,193 32,93323,517 (35,021)(72,609) (82,969)(17,998) 19,043(10,881) (4s,413)
UT Total
2,216,056 5,U2,2661,939,500 4.642.325
2,005,979 4,829,1861,910,328 4,580,0992,020,254 4,672,701
2,163,866 4,931,0552,558,182 5,597,550
2,453,663 5,341,2332,027,687 4,623,202
1,965,1 14 4,595,06'12.004.998 4.797.698
CA WA E. WY18,103 3,1s032,273 6,94525,174 8,1837,423 3,314(17,831) (316)(61,s43) (5,774)(30,664) 11,751(19,609) 2,8592,905 (3,543)19,195 8,1323,420 (3,319)
WA
453,901
369,061
370,349
344,212
31 7,846
s42,766
400,365
388,048
356,878
361,209
387,1 99
E. WY
730,409
635,420
674,220
631,631
654,608
649,692
687,430
686,1 '17
635,677
680,829
683.567
t
equals
CA
80,309
69,369
70,109
68,209
76,082
77,867
81,141
79,500
66,299
64,853
70.854
1.452.238 449.552 735.520
Page 9.16
ALLOCATIONS USING
1 1
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Page 9.'19
IDAHO RESULTS OF OPERATIONS
ANNUAL EMBEDDED COSTS
December 2015
YEAR END BALANCE
Revised Protocol
Company Omed Hydro . West
Account Dsscription Amount lrl{h i/irsfi Differential Reference
403HP Hydro Depreciation Expense
4041P / 404HP Hydro Relicensing Amortization
Total Wsst Hydro Operating Expense
330 - 336 Hydrc Electric Plant in Service
302 & 1821,4 Hydro Relicensing108HP Hydo Accumulated Depreciation Resewe
11 1|P Hydro Relicensing Accumulated Reserve154 Materials and Supplies
West Hydro Net Rate Base
Pr*tax Retum
Rate Bass Revenue Requlroment
Annual Embedded Cost
West Hydro-Electric Rssources
Grant Reasonable Portion
555 Oregon Annual Oualiried Facilities Cosis555 ldaho Annual Oualified Facilities Costs555 WYU Annual Oualirled Facilities Cosls555 WYP Annual Oualitied Facilities Costs555 Califomia Annual Oualified Faciliues Cosls
Washington Annual Oualified Facilities Costs
Total Oualified Facilities Costs
Mld C Contracis
Account Descrlptlon Amount Mwh $/Mwh Dlfrerenllal Roferencs555 Annual Mid-C Contracts Costs 5,642,793 347,749 16.23 (10,436,834) GRID
25,665,569
8,044,526
63,787,775
853,410,449
1 74,559,235
(270,340,583)
(72,285,469\
6,504
685,350,1 35
10.68%
73,203,651
________.1_193914?I_
(1.237,951 )
4,404,842
(25,746,238) MWh frcm GRID
(1,237.951) GRrD
(1 I,674,785)
Page 2.15, West only
Page 2.16, West only
Page 2.23, West only
Page 2.29, West only
Page 2.36, West only
Page 2.39, lvest ocly
Page 2.32. VYesi only
MWh frcm GRID
Quallfiod Facililies
Account Descrlptlon Amount i,l,flh t/i,nf,h DifferenUal R6toronce
3.519.479
68.507.89'l
7,744,996
1,089,287
40910
41 t8
456
456
4O3MP
404tP
406
310 - 316
330 - 336
302 & 186M
340 - 346
399
1O8SP
1080P
1O8MP
1O8HP
1',t1tP
't14
1'15
151
253.16 - 253.19
253.98
154
154
12,628,98't
4,575,64'l
5.032.938
12,513,45'l
u2,492,668
549,543,556
(1 13,669,669)
(320)
0
(2,659,000)
228,102,190
6,715,894
128,492,165
0
323,659
4,989,371
2,281,017,879
7,04'l,183,636
166,909,238
9,790.356
4,072,042,701
't86,065,526
(2,619,853,688)
(8s2,786,128)
0
(62,087,981 )(5,339,542)
154,931,754
(116,67',t,2721
217,522,133
(5,093,35s)
0
1 1 5.146,096
s30't,?59/4?6
886,727,93't
_____lffzt!9Jl!_
Page 2.7, East only
Page 2.8
GRID less OF and Mid-C
Pale2.20
Page2.4
James River Adj (Tab 5)
Geen Tag Crab 3)
Page 2.15
Page 2.15, East only
Page 2.15
Page 2.15
Page 2,16, East only
Page2.17
Page2.2'l
Page 2.23, East only
Page 2.29, East only
Page2.24
Paqe2.28
Page 2.36
Page 2.36
Page 2.38, East only
Page 2.36, East only
Page 2.39, East only
Page 2.31
Page 2.31
Page 2.32
Page 2.32
Page2.U
Page 2.32
'105,624 12075.398 60_69
35,255 142.76 3,402,782
_---------------634.814 80.37 21.669.185 GR|D51,022,433
All Other Genoration R€sources
(Excl. West Hydro, Mid C, and OF)
Account Oescription Amount i,l'ofi $/Mu,h Retsrence
535 - 545
546 - 554
East Hydro Opection & Maintenance Expense
Other Generation Operation & Maintenance Expense
Renewable Energy Production Tax Credit
SO2 Emission Allowances
James River
REC Revenue
Steam Oepreciation Expense
East Hydro Depreciation Expense
Other G6neratjon Depreciation Expense
Mining Oepreciation Expense
East Hydro Relicensing Amortization
Amortization of Plant Acquisition Costs
Total All Other Operating Expenses
Steam Electric Plant in SeMce
East Hydro Eleclic Plant in Service
Easi Hydrc Relicensing
Other Electric Plant in Service
Minlng
Steam Accumulated Depreciation Reserye
Other Generaiion Accumulated Depreciation Reserye
Other Accumulated Depreciation Reserve
East Hydro Acemulated DepEciaton Reserve
East Hydro Reliensing Accumulated Reserye
Electric Planl Acquisition Adjustrnent
Accumulated Provision Acquisition Adjustment
Fuel Stock
Joint Owner WC Deposit
SO2 Emission Allowances
Matorials & Suppli6
East Hydro Mateials & Supplies
Total Net Rate Base
PrFtax Retum
Rat€ Base R€vonue Requlrement
Annual Embedded Cost
All Oth6r Generatlon Resourcs3
555 Other Purchased Power Contracts
4035P
4O3HP
4030P
Total Annual Embedded Costs 3,360,164,512 73,009,933 16.02
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Rocky Mountain Power
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
OTHER TNFORMATION
The capital structure is calculated using the five quarter average trom 1213112014 to 1213112015.
Page'10.1
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
ryPE OF RATE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 OR 12 CP:
DEMAND %
ENERGY o/o
IDAHO
DECEMBER 2015
JAM Dec 2015 Results lD
Revenue Requirement Department
4t25t2016
4:1 1:54 PM
Year-End
REVISED PROTOCOL
Separate Jurisdiction
12 Coincident Peaks
75% Demand
25o/o Energy
TAX INFORMATION
TAX MTE ASSUMPTIONS:
FEDEML RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAUSTATE COMBINED RATE
TAX RATE
35.00%
4.54o/o
1.619
37.951o/o
CAPITAL STRUCTURE INFORMATION
CAPITAL
STRUCTURE
EMBEDDED
COST
WEIGHTED
COST
DEBT
PREFERRED
COMMON
48.81%
0.01%
51 .18o/o-io6Id%.
5.15% 2.514%6.750/o 0.001%9.90% 5.067%m-
REVISED PROTOCOL
Year-End
Description of Account Summary:Ref
RESULTS OF OPEMNONS SUMMARY
TOTAL
UNADJUSTED RESULTS
OTHER
Page 10.2
IDAHOADJUSTMENTS ADJ TOTALIDAHO
1
2
5
4
6
8I
10
11
12
13
14
15
to
17
18
19
20
21
22
24
25
?6
27
28
29e22
34
35
5b
37
39
40
41
43
44
45
46
47
48
49
50
51
4'
53
54
55
56
FA
58
59
60
61
oz
63
64
65e
Operating Revenues
General Business Revenues
lnterdepartmental
Special Sales
Other Operating Revenues
Total Operating Revenues
Operating Expenses:
Steam Production
Nuclear Production
Hydro Production
Other Power Suppty
Transmission
Distribution
Customer Accounting
Customer Seryice & lnfor
Sales
Administrative & General
TotalO&MExpenses
Depreciation
Amortization
Taxes OtherThan lncome
lncome Taxes - Federal
lncome Taxes - Stat6
lncome Taxes - Def Net
lnvestment Tax Credit Adj.
Misc Revenue & Expense
Total Operating Expenses
Operating Revenue for Return
Rate Base:
Electnc Plant in Service
Plant Held for 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
Unamortked ITC
Customer Adv for Const
Customer Service Deposits
Misc. Rato Base Deductions
Total Rate Base Deductions
Total Rate Base
Retum on Rate Base
Retum on Equity
Net Power Costs
Rovenue 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
10.13
10.'13
10.14
10.14
10.16
10.17
10.17
10.20
10.20
10.19
10.17
10.4
10.20
10.30
10.31
10.33
'10.31
10.31
10.32
10.32
10.32
10.33
10.31
10.34
4,810,600,630
0
269,833,622
154.846.293
1 ,146,025,051
0
42,326,257
1,007,353,120
215,664,452
207,035,425
81,365,999
135,712,011
0
134,255,043
4,525,581,524
0
254,012,880
1,075,499,833
0
39,780,920
944,765,246
202,68s,748
1 96,364,734
77,667,254
131,086,208
0
127,198,839
285,01 9,107
0
15,820,741
70,525,218
0
2,545,337
62,587,874
12,978,704
10,670,691
3,698,744
4,625,803
0
7,056,204
(16,736,268)
0
4,296,031
(1,362,760)
0
18,032
1,266,048
(370,80s)
1 39,085
799,262
13,822,725)
0
(356.891 )
268,282,839
0
?0,116,772
8,812,341
,952
69,162,458
0
2,s63,368
63,853,922
12,607,899
10,809,776
4,498,007
803,078
U
6.699_313
2,969,737,357
674,204,141
43,422,397
185,302,308
134,575,217
26,335,125
1 72,506,1 60
(4,756,408)
{l872,481\
2,795,048,782
636,024,184
40,685,994
174,488,042
127,224,382
24,85?.242
1 60,1 31,531
(4,211,076)
(894.782)
174,688,575
38,1 79,957
2,736,403
8,814,266
7,350,834
1,482,884
12,374,630
(54s,332)
22,302
(3,690,754)
(2s4,51 5)
(1 ,265,732\
313,854
(7,742,303)
(961,986)
5,042,250
0
(75.954)
170,997,821
37,925,442
1,470.671
9,128,120
(391,468)
520,898
1 7,416,880
(54s,332)
(53.652)
4,200,453,816 3,955,349,298
970.1 69.820
245,104,51 9
64.656.908
(8,635,139)236,469,379
,728 q1
26,317,061 ,346
73,319,217
955,399,607
43,01 1,308
0
54,981,163
1 86,683,1 77
232,859,093
51,048,377
19,595,904
0
24,793,617,973
22,503,344
902,1 84,968
41 ,1 17,858
n
52,210,351
175,098,536
219,598,184
48,093,001
17,717,630
0
1,523,443,374
81 5,873
53,214,639
1,893,450
0
2,770,813
11,584,641
13,260,908
2,955,376
1,878,274
0
26,825,207
(81s,873)
(2e,268,083)
(285,696)
0
0
1 ,619,253
(163,904)
(1 74,319)
0
0
1,550,268,561
(0)
23,946,557
1,607,754
0
2,770,813
13,203,894
13,097,004
2,781,058
1,878,27 4
0
10.38
10.39
10.35
10.35
10.34
10.34
27,883,9s9,1 92
(8,443,081,694)
(546,542,636)
(4,483,328,537],
(633,1 e4)
(33,68s,743)
0
(1 3,972,106,909)
13,911,852,284
26,272,141,844
(7,955,982,007)
(51 5,390,363)
(4,229,564,175)
(543,01 8)
(31,791 ,687)
0
(13,172,896,1 38)
1 3,099,245,706
1 ,61 1,817,348
(487,099,587)
(31,152,273)
(253,764,362)
(e0,1 76)
(1,894,0s5)
0
(799,210,770)
812,606,578
(2,263,415'l
8,282,415
(626,765)
6,661,844
0
242,970
0
29,013,301
26,749,886
1,609,553,933
(478,817.272)
(31,779,038)
(247,102,518)
(90,1 76)
(1 ,651,085)
0
(770,197,4701
839,356,464
10.34 (464,835,104) (439,624,888) (25,210,216) 14,452,836 (10,757,380)
7.957%
10.633%
101,063,352
6,702,639
(49,1 1 0,302)
7.237%
9.226Y0
91,430,233
6,923,281
(55,440,012)
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER ADJUSTMENT
Page 10.3
IDAHO
ADJ TOTAL
445
448
Sales to Ultimate Customers440 Residential Sales
0
442 Commercial & lndustrial Sales
OSPSEPT SG
444 Public Street & Highway LightingOS0so
Other Sales to Public Authority
0
lnterdepartmental
DPW
GP
Total Sales to Ultimate Customers
Sales for Resale-Non NPCPS
447NPC Sales lor Resale-NPC
P
P
P
Total Sales for Resale
Provision for Rate Refund
P
P
Total Sales from Electricity450 Forfeited Discounts & lnterest
CUST
CUST
453
Misc Electric Revenue
CUST
GP
GP
Water Sales
Rent of Electric Property
DPW
T
T
GP
1 .781.722.516 1.708.668,571 73,053,945 (723,399)72,330.545
Bl 1,781,722,516 1,708,668,571 73,053,94s (723,399) 72,330,545
2,992,033,307 2.780.580.774 211,45?,532 (15,998,641)195.453.892
19,942,747 19,430,1 17 512,630 (14,227\498,402
81 19,942,747 19,430,117 512,630 (14,227) 498,402
16,902,061 16,902,061
16.902.061
4,810.600.630 4,5?5,581,524 28s.019,'t 07 fi6,736.2681 268,282,839
751.433
263,082,1 89 ?47 ,261,447
9E
99
100
101
102t;
107
108
109
110
111
112
113
'11 4
116
117
118
119
1?O
121
122
123
124
125
126
127
124
129
130
131
132
133
134
135
136
137
138ti
143
144
145
447
B1
B,I
B1
B1
5g
SE
15,820,7-41 4,296,031 20,116'7-.72
263,082,1 89 247,261,447 15,820,741 4,296,031 20,116,772
741 20.116.772
5,080,434,252 4,779,594,404 300,839,848 (12,440,2371 288.399,61 1
9,141,276 8,733,327 407,950 407,950
9.141-276 8.733_327 407.950 - 407.950
451
s
5U
SO
S
QC
SG
5U
5,521,840
9.407
5,433,240
8.863
88,600
545
88,600
545
5,531,248 5,442,103 89,145 89,1 45
9,020,770
6,178,199
18,000
8,862,359
5,806,666
16,918
158,4 t 1
371,533
1,O82
158,41't
371,533
1,082
70
71
72
73
74
73
76
77
78
79
80
81
82
83
84
85
86
88
89
s0
91
a)
93
94
95
96
97
454
REVISED PROTOCOL
YearEndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 10.4
IDAHO
ADJ TOTALI
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
too
167
168
169
170
171
172
173
174
176
177
178tr
182
183
184
185
186
187
188
189
190
19'1
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
2't2
213
214I
456 OtherElecficRevenue
DMSC
CUST
OTHSE
OTHSO
OTHSGR
Total Other Electric Revenues
Total Electric Operating R6venues
Summary of Revenues by Factor
S
CN
SE
so
SG
DGP
Total Electric Operating RBvenues
Miscellaneous Rev6nues41'160 Gain on Sale of Utility Phnt - CR
DPW
T
E
T
P
41170 Loss on Sale of Utility Planl
OPW
T
4118 Gain from Emission Allowances
DQ
41181 Gain from Disposition of NOX Credits
s
CN
SE
SO
SG
(6,239,827)
8,324,826
1,473,932
1 1 7.543.590
(6,238,140)
7,806,735
1,388,609
1't0,474,975
(1,688)
518.091
85,323
7,068,615
409'4,.?8
(483,857)
407,740
518,091
85,323
6.584.758
B1
B1
B1
121,102,520 113,432,179 7,670,341 (74,429)7.595.912
154,846,293 '.t45,924,7'.t4 8,921,579 (109,238)8,812,341
5.235.280.545 4.925,519.118 309,761,427 |12,549.4751 297,21'1,952
4,834,796,123
8,324,826
5,337,618
386,821,978
4,549,123,7-43
7,806,735
5,028,634
363,560,006
285,672,380
518.091
308,984
23,261,972
(1 6,326,840)
3,812,173
269,345,541
518,091
27,074,145
(34,809) 274,176
J
)u
SO
5b
SG
S
B1
B1
SE
SE
(320)(300)(20)(20)
(300)
4194
421
lmpact Housing lnterest lncomePSG
(Gain) / Loss on Sale of Utility PlantDPW STSGTSGPTD SG.PPTD SOPSG
B1
(1,236,3--74)
(1 86,536)
|872.1811
o,236,3
_74)
(1 75,738)
{89/t.7821
(10,7e8)10,773
{75.954)(s3.6s21Total Miscellaneous Revenues
Miscellaneous Exp6nses4311 lnterest on Customer Deposits
CUS'I
Total Miscellangous Expenses
Net Misc Revenue and Exp6nse (75,9t{)
B1
(872,481) (894,782)22,302 (53,652)
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 10.5
IDAHOADJUSTI'ENT ADJTOTALIDAHO
21s 500
216
217
218
219220 501
221
222
223
224
225
226
227
228229 501NPC Fuel Related-NPo230 P
Operation Supervision & Engineering
PSG
P SSGCH
82
Fuel Related-Non NPC
J
SE
SE
SE
SSECT
SSECH
Jtr
SE
SSECT
SSECH
14,077,255
1,439,756
13,230,704
1,361,565
846,551
78,191
12,804
96,834
859,355
1 75,026
P
P
P
P
P
P
15.517.01 1 14,592,269 924,743 109,638 1.034.381
13.614,;38 12,761.;4s 847,293 1,304,;80 ,., u,,rrc
a.urr.in, a,orr,rr, ,or.i., - ,or,ua,82 17,244,334 16,189,503 1,054,831 1,304,580 2,359,412
231
232
zJ5
234
235
236
237
238239 502
240
241
242
243244 503
245
240
247
P
P
P
P
Total Fuel Related
Steam Expenses
P
P
Electric Expenses
P
P
Misc. Steam Expense
P
F
P
Rents
P
P
Maintenance of Structures
P
P
Maintenance of Boiler Plant
P
P
Maintenance of Electric Plant
P
P
(4,1 16,984)
802,486,900
58.186,21 7
(4,067,670)
752,5M,594
54,859,343
(49,314)
49,942,307
3,326.875
49,314
(4,530,443)
(309,984)
45,41 1,;64
3.016.891
856,s56,1 34 803,336,267 53,219,867 (4,791 ,1 13)48,428,755
72,035,045 4,609,080 (28,307)4,580,773
Steam From Other Sources-Non-NPCDetr
SG
SSGCH
DU
SSGCH
5U
SE
55gUn
SG
SSGCH
5U
SSGCH
)g
SSGCH
>u
ei252 505
aEl
254
256257 506
258
259
260
261
262263 507
264
zoc
too
267268 510
269
270
271
272
273
274275 511
276
277
278
27928A 512
281
282
283
284
e;513
288
289290 514
291
292
293
503NPC Steam From OtherSources-NPCPSE
82
82
3,980,975 3,733,221 247,754 53,240 300,99482 3,980,975 3,733.221 247,754 53,240 300,994
1,634,440 1 ,536,151 98,289 (38,e02)59,387
717
(16,s96,635)(15,598,578)(e98,0s7)2,223,249 1,225,1_92
'1 ,02'1,693 966,206 55,487 - 55,48782 (15,574,943) {14,632,372) (942,571) 2,223,249 1,280,679
394.702 370,966 23,736 23,736
82
Maint Supervision & EngineeringPSGP SSGCH
6,223,663
2,291,276
5,849,396
2,166,840
374,267
124,436
(201,1261,
65.944
173,141
1 90.380
8.514.939 8_016.236 498.703 (135.'182)363.521
29,272.288
1,392,665
27.511 .966
I ,317,032
1,760,322
75.634
(8,347)1 ,751,975
75,634
30,664,953 28,828,998 1,835,955 (8,347)1.827,609
91,820,297
3,211,628
86,298,s81
3,037,209
5,521 ,716
174,419
(42,613'5,479,103
174,419
82 95.031.926 89.335.790 5.696.135 {42.613\5.653.522
Maintenance of Misc. Steam PlantPSGP SSGCH
8,663,254
32,033,412
8,142,279
2,049,621
520,974 (3,695)
2,044,336
517,279
2 175.470 1
82
a,
11 1 1 .197
294
tOE T^t.l C16.h g^!.,..GAhairti^^
76,644,125
34,083,034
{ {tA n?6 nE{I n7< Aqq t?1 7n A)1 )a*,{ 3R' 7601 Aq {A' tqn
REVISED PROTOCOL
Year-EndFERC BUS
Total Nucloar Power Generation
535 Operation Super & EngineeringP DGPPSGPSG
536
DGP
SG
SG
UNADJUSTED RESULTS
Page 10.6
IDAHOI296
297
298
299
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
326
328ff
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
82
520
Nuclear Fuel Expense
P
Coohnts and Water
Steam Expenses
P
524
Electric Expenses
P
Misc. Nuclear Expenses
P
529
Maintenance Super & EngineeringPSG
Maintenance of Strucfu resPSG
Maintenance of Reactor PlanlPSG
Maintenance of Electric PlantPSG
Maintenance of Misc NuclearPSG
530
82
82
82
SE
5U
59
bb
SG
518
s19
523
82
82
82
82
B2
82
82
82
528
531
7,440,742
1,395,409
6,993,285
1,311,495
+nt,ist
83,914
ro,zoa
10.136
cas,izs
94,050
82
82
8,836,1 51 8.304,780 531,372 26,404 557,776
Water For Power
P
P
P
121,947 114,614 7,333 7,333
121.947 114,614 7,333 7,333
REVISED PROTOCOL
Year-EndFERC BUS
294,098 18,818
Page 10.7
IDAHO
'-
,o'r,iu,- 18,818
7 AccT DESCRIP FUNC FAcToR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
359 537 Hydraulic Expenses
I..,NADJUSTED RESULTS
3,773,632
360
361
36?
363
364
365366 538
367
368
369
370
371
372373 539
374
375
376
377
378
379
380381 540
383
384
385
386
387388 541
389
390
391
{: s42
396
397
398
399
400
401
402
403
404405 543
406
407
408
409
410
411412 544
413
414
415
416
417
418419 545
420
421
422
423
424
425
P
P
P
Eleciric Expenses
P
P
P
Misc. Hydro Expenses
P
P
P
Rents (Hydro Generation)
P
P
P
DGP
SG
DGP
5g
59
4,015,084
312,9'16
241,452
82
DGP
DU ', ',,', ra,oou
9,206,871
1 ,519,107
54,391
',o,uo",,ro,
8,653,206
1,427 ,754
51,120
,r,l,noo
553,665 (14,242)
ur',,roo
539,423
91,353
3,271
ez
DGP
SG
SG
n,,iu. -
3,271
Maint Supervision & EngineeringP DGPPSG
PSG
Maintenance of Structures
DGP
SG
JU
DGP
5U
>g
82
82
82
82
388 23365 ,,run
1,312
o,i&
1,312
5.870 5.894
P
P
P
765,208
142,093
',,0r, ,uou
371,684
719,192
133,548
nru,uru
349,333
oz,oJz
22.352
ou,o ,, :
8,545
44,U7
8.545
ur,iu
22.352
82 907,301 852,740 54,562 - 54,562
Maintenance of Dams & WaterwaysP DGP
P
P
Maintenance of Electric Plant
P
P
P
Maint6nance of Misc. Hydro PlantP DGPPSGPSG
Sb
5b
1,413,192 1,328,208 84,984 84,984
1,289,919
459,907
1,212,348
432.250
77,571
27,657
77,571
27.657
1,749,826 1,644,598 105,228 105,228
2,386,977
629,061
2,243,433
s91,232
143,544
37,829
143,544
37,829
82 3,016,038 2,834,665 181,373 - 18'1,373
426 TotalHydraulicPowerGeneration 82 42,326,257 39,780.920 2,515,t37 18,032 2,563,368
REVISED PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 10.8
IDAHOADJUSTMENT ADJ TOTAL
427428 546
429
430
431
432433 547
434
435
435
437
Operation Super & EngineeringPSG 192
438 547NPC FUeFNPC
Fuel-Non-NPC
P
P
Generation Expense
P
P
Miscellaneous Other
P
P
P
Rents
55gU I
SE
SSECT
SE
SSECT
5g
DSSU
'
5U
SSGCT
19282
82
418,092 392.949 25,142 25,334
418,092 392,949 25,142 25.334
269,192,787 252,439,730 16,753,057 71 5,780 17,468,8373,233,408 2,9s2,431 240s77 (100,628\ 140,34982 272,426,195 255,432,161 16,994,034 615,151 17,609,185
17,605,641
439
440
441
442443 548
4M
445
446
447448 549
449
450
451
452
453
454
455
456457 550
458
459
{, 501
464
465
466467 552
468
469
470
471472 553
473
474
475
476
477478 554
479
480
481
482
483
75
16,546,906
585-579
1,058,735
46.896
1 ,0s8,735
46.896
1,1821,
c
SG
SG
5g
5U
36,949 36,9494,525,090 4,252,968 272,121 (6,073) 266,0483,183,350 2,991,916 191,434 - 191,434B2 7,745,388 7,281,833 463,556 (6,073) 457,482
P
P
P
P
P
P
P
P
469.383
40,323
2.981.767
469,383
37,898
2.802.455
,,iru
179,312
,,iru
179,312
5,056
82
82
3,491,472 3,309,736 181.737 1 81 ,737
Maint Supervision & EngineeringDae
Maintenance of Structures
5.056
5,056 5,056
4,043,824
184,185
3,800,644
1 70.528
243,1 80
13,657
243,180
13.657
92 4,228,009 3,971,172 256,837 256,837
Maint of Generation & Eleckic PhntPSGPSGP SSGCT
Maintenance of Misc. Other
SG
SG
SSGCT
11 ,849,021
14,314,214
57,638
1,259,962
1 64.1 69
11,136,467
13,453,413
54,172
1,184,192
151 .996
3,466
75,769
12.173
712,554 (146,609) s65,945
860,801 - 860,801650,458 602,228 48,230 1.001 49,231
82 26,813,693 ?5,192,108 1 ,621 ,585 (145,608) 1.475,977
3,466
75,769
12.173
468,718
82
82
1
484 Total Oth6r PowerGeneration
485
486487 555 Purchased Power-Non NPC488 DMSC S
489
490491 555NPC Purchased Power-NPC492 P SG493 P SE494 Seasonal Conl P SSGC495 DGP
ff robtPurchasedPower
500 556 System Control & Load Dispatch
501 P SG
502
503
504
50s
334,81?,734 3'14.102,804 20,739,930 21,.08,618
129.856 129,856
129,856 1 29,856
61 1.665.418
't 1 ,312,861
574,882,235
10,608,812
36,783,1 83
704,049
(2,278,803)
1 ,190,339
281,367
34,504,380
1,894,388
281,367
,48
az
1.426.643 1,340,850 85,793 85,793
82 1.426.643 1.340.850 85.793 85.793
REVISED PROTOCOL
YearEnd
FERC BUS
ACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER
Page 10.9
IBAHOADJUSTMENT ADJTOTALo
506
507
508
509
510
511
512
5.13
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538C542
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
{ii
c/v
580
557 OtherExpenses
P
P
P
P
P
P
Embeddod Cost Differentials
Company Owned Hydn P
Company Owned Hydn P
Mid-C Contract P
Mid-C Contracl P
Existing QF Contracts P
Existing OF Contracts P
Hydro Endowment Fixed Oollar Proposal
Klamath Surcharge Situs P
ECD Hydro
Total Other Power Supply
Total Production Expense
Summary of Pmduction Expense by Factor
S
SG
SE
SNPPH
TROJP
SbU I
DGP
DEU
DEP
SNPPS
SNPPO
DGU
MC
SSGCT
SSECT
SSGC
SSGCH
SSECH
Total Production Expense by Factor560 Operation Superuision & EngineeringTSG
S
JU
SGCT
SE
SSGCT
TROJP
DGP
SG
MC
5U
5b
z, 4355.36d'-
1,684,305
45,159.404
1,122,425
9,472
(25,736,856)
25,736,856
(1 1,676,088)
1 1,676,088
21,666,806
(21,666,806)
1,717,279
42,443,693
1,054,810
8,883
(25,736,8s6)
24,189,142
(1 1,1 64,148)
10,973,933
20,577,801
(20,363,849)
(32,973)
2,715,711
67,615
589
1,547,;$
(511 ,940)
702,155
1,089,005
(1,302,958)
975,961
628,476
(10)
942,988
3,3M,187
67,6'15
579
1,547.715
(s1 1,940)
702,1 55
1,089,005
(1,302,958)
- (1,523,976) 1,523,976 - 1,523,976
92
B2 2,195,704,428
672.s10.386 630,662,.!42 41,847,941 797,330 42.645.274
2,080,045,999 135,658,429 (78,680)135,579.7/[8
19,870,316
1 ,022,819,203
1,100,597,533
1.122,425
(25,736,856)
(11 ,676,;8s)
't,631,287
3,233,408
22,027,185
18,863,598
961 ,310,828
1,032,'102,484
1,054,810
(25,736,856)
(1 1,164,1 48)
1 ,510,331
2,992,431
20,830,920
'r,006,718
61,508,375
68,495,049
67.615
(s1r,;40)
'120,956
240,977
1,196,266
1,025,275
128,049
(1,266,539)
r,oor
(1 00,628)
281,367
162,779
2,031,993
61,636,425
67,228,5-10
67.615
(s11,%0)
121,957
I 40,349
281,367
1,359,044
9,280,674 8,722,570 558,104 30,503 s88,607
Load Dispatching
T
Station Expense
T
Ovefiead Line Expense
T
Underground Line Expense
T
a2
82
82
18,759,105
9.28O.674 E.72?.570 556,1 04 30,503 5E8.607
5E
5b
'18,759.105 17.631 .005 1.128.100 1,128,100
17,631 ,005 1,1 28,100 1,1 28,100
3,072,973 2.888.1 76 184.797 1U,797
3,072,973 2.888,1 76 1 84,797 1 84,797
5g
564
5U
B2
409.509 384,883 24,626 24.626
REVISED PROTOCOL
Year-EndFERC BUS
565NPC Transmission of Electricity by Others-NPCTSG
UNADJUSTED RESULTS
Page 10.10
IDAHOo
581
582
583
584
585
586
587
588
589
590
591
592
593
594
<oa
596
597
EOA
EOO
600
601
602
603
604
605
buo
607
608
609
610
611
612
613t
618
619
620
621
622
623
624
625
bzo
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650e
654
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
TSG
SE
CE
143,906,71 1
4.518,635
135,252,720 8.653.991 (372,651 )8,281,340
4.237.420 281,215 ,61 246.595
40 8,935,205 8,527,936
TotalTransmission of Electricity by Others 82
Misc. Transmission ExpenseTSG
4.527
566
2.400.520 2,254,162 1 44.358 144,358
B2
82
82
82
82
SG
568
569
2,400,520 2,256,162 144,358 144,358
567 Rents - Transmission
T
Maint Supervision & EngineeringTSG
Maintenance of Structures
T
570 Maintenance of Station EquipmentTSG
Maintenance of Overhead Lines
t5(,
Maintenance of Underground LinesTSG
Maint of Misc. Transmission PlantTSG573
Total Transmission Expense
Summary of Transmission Expense by Factor
SE
5g
SNPT
Total Transmission Expense by Factor
580 Operation Superuision & EngineeringDPW S
2,248,767 2.1 1 3,535 135,232 135,232
7,248,767 2,1 13,535 135,232 135,232
1 ,186,503 1 .1 1 5.15'1 71,352 5,962 77,313
1 ,186,503 1,115,151 71,352 5,962 77,313
4.157,074 3,907,083 249,990 249,990
4,157.074 3,907,083 249,990 - 249,990
8,037,307 7.553.975 483,33?483,332
17,091 ,353 16,063,546 1,027,808 - 1,027,808
B2
51,642 48,537 3,1 06 3,106
5't.642 48.537 3.106 3.106
543,682 510,987 32,695 32,695
543,682 510.987 32,695 32.695
215,664,452 202,685,748 12,978,704 (370.805)12,607.899
82
82
82
4,518,635
211,'t45,8_18
4,237,420
198,448,j)8
281,215
12,697,490
(34,619)
(336,186)
246,595
12,361 ,304
1,364,423 1,386,079 (21,656)34,259
30.247
12,603
514.7479.923.459 9.438.959 484.501
82
82
581
DPW
Load Dispatching
DPW
DPW
Station Expense
DPW
DPW
SNPD
S
SNPD
S
SNPD
11,462,844
1 1,746,;91 11.172,;s7 573,493 573,493
11,746,191 11,172,697 573,493 573,493
4.221,061 3,896.757
141
582
82 4 919
324,304 324,304
I
655
656
657
658
659
660
661
662
663
664
665
ooo
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
Ci
692
693
694
695
696
697
698
aoo
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
7.16
717
718
7'19
720
721
722
723t
REVISED PROTOCOL
Year-EndFERC BUS
5,480 5,212 268
Page 1 0.1 1
IDAHO
- 333,770- 268
ACCT DESCRIP FUNG FACTOR Ref TOTAL OTHER IDAHO AoJUSTMENT ADJ TOTAL
UNADJUSTED RESULTS
6.469,349DPW
DPW
Underground Line Expense
DPW
DPW
S
SNPD
s
SNPD
6,803,119 333,770
302
82
82
584
6,808,598 6,474,561 334,037 334.037
448
6,179
448
5,878 302
585
586
s89
590
591
593
594
Street Lighting & Signal SystemsDPW SDPW SNPD
Meter ExpensesDPW SDPW SNPD
Customer lnstallation ExpensesDPW S
DPW
Misc. Distribution Expenses
DPW
DPW
Rents
DPW
DPW
SNPD
Maint Supervision & EngineeringDPW SDPW SNPD
Maintenance of Structures
6,628 6,326 302 302
,rr,nu, , , r,0,, ,o,rao ', o,nro82 223.951 213.017 10,934 - 10,934
6,270,482 5,827,146 443,336 443,336313,930 298,602 15,327 - 15,32782 6,584,411 6,125,748 458,663 - 458,663
10,551,937 10,015,857 536,080 - 536,080
82
82
82
82
82
S
SNPD
588
1,024,224 1,004,504 19,720 19,720
3.646.150 131 178.019 178.019
4 4.4
SNPD
3,291,781 3,255.83523.802 22.640
35,945
1,162
35,945
1 .1623.315,582 3.278.475 37,107 37,107
3,523.?98
2.187,365
3,332,801
2.080.569
'190,498
106,795
64,406
10.173
254,903
1 16,968
5,710,663 5,413,370 297.293 74,579 371,872
DPW
DPW
S
SNPD
2,134,557
95,647
2,061,310
90,978
73,247
4,670
73,247
4,670
2,230,204 2,152,288 77,916 77,916
Maintenance of Station EquipmentDPW SDPW SNPD
Maintenance of Overhead LinesDPW SDPW SNPD
Maintenance of Underground LinesDPW S
9.911.00s 9,375,947 535,058 535,058
1_503.1 1.429.731 7 7
5.250.0371,777,147 1,690,380 86,767 - 86,76782 91,628,672 86,291 ,868 5,336,804 - 5,336,804
89.851.526 84.601.€9 5,2s0,037
EOq
DPW SNPO
Maintenance of Line TransformersDPW SDPW SNPO
Maint of Street Lighting & Signal Sys.DPW S
,rr.aru urr.ro,ou.on ou,i9
82
3,252,544 3,102,285 1 50,260 1 50,260
596
SNPD
82 3,252,544 3,'1o2,285 150,260 150,260
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER ADJUSTMENT
Page 10.'12
IDAHO
AOJ TOTALI
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
74'l
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
Ci
761
762
763
764
765
766
767
768
769
770
771
772
I t3
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
597 Maintenance of Meters
DPW
DPW
Maint of Misc. Distribution PlantDPW S
DPW
Total Distribution Expense
Summary of Distribution Expense by Factor
S
SNPD
Total Distribution Expense by Factor
901 Supervision
CUST
CUST
902 MeterReadingExpense
CUST
CUST
903 Cuslomer Receipts & CollectionsCUST SCUST CN
904 Uncollectible AccountsCUST SPSGCUST CN
905 Misc. Customer Accounts Expense
5
SNPD
S
CN
4,008,344
285.668
280,220
13,947
68
1 ,877,919 1,836,298 41,62'l 41,621
SNPD 1 ,180 164.180
,801
170,988,408
36,047,016
162,077,669
34,287,065
8,9'10,740 98,665 9,009,405
1,800,37140,420
1 ,811 1 ,615 42,15?42,349
1,738,164 1 .670.164
196
68.000
82
B2
s
CN
1 5,832,659
1,508,410
14,298,304
1.449.399
1,534,355
EO nlr
17,341 ,069 15,747,
7 ,577,245 7.216.788 360.457 360,45744,446,718 42,707,498 1,738,821 (82) 1,738,73982 52,023,964 49.924,685 2,099,278 (82) 2,099,196
10,224,314 10.287.822 (63,s08) 722,116 658,608
,,ry u,'rro ,r, - in
ez
571CUST
CUST
S
CN
Total Customor Accounts Expense
Summary of Customer Accts Exp by Factor
CN
JU
Total Customer Accounts Expense by Factor
907 Suporvision
CUST SCUST CN
908 CustomerAssistanceCUST SCUST CN
82
82
57132,871 31 ,585 1 ,286 - 1 ,28633,442 32,156 1,286 - 1 ,286
81,365,999 77,667,254 3,698,7,14 799,262 4,498,007
33,636,599 31,805,099 1 ,831,500 764,?:68 2,595,768
1,902,23847,729.399 45,862,155 1,467 ,?44 34,994
,rr,rro ^',,rr, ,o,ua, '!:3?! 13:33?271,770 261 ,138 10,632 13,573 24,205
130,758,259
1,542,878
126,333,573
1,482,518
4,424,686
60,360
(3,835,750)588,936
60,360
82 132,301,137 127,816,091 4,4,85,045 (3,835.750) 649,295
I
789
790
791
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821:i
825
826
827
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
856
I
REVISED PROTOCOL Page 10.13
Year-EndFERC BUS UNADJUSTEO RESULTS IDAHO
ACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1,185,672CUST ScusT cN 1 ,937,528 1 ,861 ,729 75,799 (108) 75,691
B2
910 Misc. Customer Service
1 ,131,985 53,687 (440) 53,241
(446)
15,710 640 - 640
CUST SCUST CN
Total Customer SeBice Expense
Summary of Customer Service Exp by Factor
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
5
CN
Total Sales Expense by Factor
Total CustomerService Exp lncluding Sales920 Administrative & General SalariesPTD SCUST CN
PTD
Office Supplies & expenses
PTD
CUST
PTD
A&G Expenses Transfered
PTD
CUST
PTD
(446)
1 6,350
640B?
B2
15,904 15,264 640
13s,712,011 't31,086,208 4,62s,803 (.3,822,7251 803,078
131 ,943,485 1?7,465,112 4,478,373 (3,825,589)652,7843,768,526 3,621,096 147,430 2,864 150,294
B2
82 't35,712,011 13 1,086,208 4,625,803 (3,822,7251 803,078
912
ot2
916
S
CN
J
CN
J
CN
82
82
B2
82
82
SO
o
CN
SO
921
(334,203)
292,413
83,371
8,1 87,993
261,875
80,1 10
7,714,006
30,538
3,262
473,987
2,7_53
(1,961)
30,538
3,262
472,026
505.826828.563_778 8.O55.99'l 507.747
J
CN
SO
REVISED PROTOCOL
Year-EndFERC BUS
Page 10.14
IDAHO
7 Accr oEscRlp FUNC FAcroR Ref rorAL orHER lpAHo ADJUSTMENT ADJ TorAL
857 923 OutsirJe Services
UNADJUSTED RESULTS
200,980858
859
860
861
862863 924
864
865
866
867
868869 925
870
871
872
873874 926
875
876
877
878
879880 g?7
881
882
883
88488s 928
886
887
888
889
cl e2e
894
895
896897 930
898
899
900
901
902
903904 931
905
906
907
908909 935
910
911
912
913
914
PTD SCUST CNPTD SO
Properly lnsurance
PT
PT
PTO
lnjuries & Damages
PTD
PTD
Employee Pensions & BenefitsLABOR SCUST CNLABOR SO
Franchise Requirements
DMSC
DMSC
Regulatory Commission ExpenseDMSC SPSEDN,ISC SOFERC SG
Duplicate Charges
LABOR
LABOR
Misc General Expenses
PTD
CUST
P
LABOR
Rents
PTD
PTD
Maintenance of General Plant
u
CUST(,
167,970 165,820
201,408 428 (233)
881.t
194
16,627,688 15,665,144 962,544 (81,413) 881,132
92 16,829,096 1 5,866,1 24 962,972 (81 ,646) 881 ,326
e
SG
SO
9,414,384 9,301,434 1 12,950 1 12,950
377 297.841
92
82
SO
82
82
J
SO
82
82
S
SO
CN
5g
)v
1
3,134,945 3,134,945
4
16,297,524
481,583
1,395,149
4.101.429
15,432,417
451,612
1,314,387
3.854.785
865,107
29,971
80,762
246,644
4,859 869,966
29,574
80,762
246,644
22,275,686 21.053,201 1,222,484 4.863 1 ,227.347
(5.348.422\(5.038.812)(309.610)3,483 (306,1 27)
6,348.422\(5,038.812)(309,610)3,483 (306,1 27)
2,150
z.zrg.2sz z.ogo,8ro rze.izo (oga,iszl (sog.oezt
B2
355,467 354,049 1,418 1.4184,604,995 4,338,421 266,574 - 266,57482 4,960,462 4,69?.470 267,992 - ?67,992
S
so
a
CN
SO
716,182
oJ,JO r
22,195,448
70?,004
60.882
14,178
2,479
14,178
2,479
20,910,597 1,
1.30'l .508 1
1.2A4.851
82 21.67
915 Total Adminlstrative & General Expense
916917 Summary ofA&G Expense by Factor918 S919 SO
920 SG921 CN922 Total A8G Expense by Factor
923924 Total O&M Expense
82 134,255,043 127.198.839 7.056.204 (356.891)6.699,313
30,246,090
99,?79,209
4,101,429
146.732
29,219,321
93,532,1 29
3,854,785
1,026,769
5,747,080
246,644
5.740
5,229
(362,1-23)
1,031,997
5,384,957
246.644
740
t925
926
927
928
929
930
931
932
933
934
93s
936
o?7
938
939
940
941
942
943
944
945
946
947
948
949
9s0
951
952
953
s54
OEE
956
957
C
962
963
964
965
vbb
967
968
969
970
971
972
973
974
oaR
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994t
REVISED PROTOCOL Page 10.15
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
P
P
P
SG
SG
ou
SG
JU
SG
SG
30,979,824
37,367,691
1 52,889,145
35,1 20,543
1 43,694,985
1 4,025,269
2,247,148
9,194,160
805,435
29,116,817 1,863,006 - 1,863,006- 2,247,148(481,935) 8,712,224
2,6s6 808,091P SSGCH 14,830,704
DT
B3
SG
236,067,363 221,957 ,615 14,109,748 (479,280)13,630,469
403NP Nucl€ar Depreciation
P
Hydro Depreciation
P
P
P
P
Other Production Depreciation
P
P
P
P
Transmission Depreciation
T
T
T
5,062,276 4,757,830 304,426
4O3HP
1,415,771
22,581,649
9,609,177
11,142,837
1,330,632
21,223,676
380,1 80
1,804,773
(4,448,090)
36,1 s8,576
18,072,281
8,2?4,322
19,?04,034
29,131,742
1 5,226,1 55
6,463,304
49Q,776
2.163.235
1,357,973
304,426
aE aao
1,239,002(118,971)
(225)
85,139
4030P
403TP
403GP GeneralDepreciation
G.SITUS
PT
PT
P
CUST
9-)U
PTD
b->g
G.SG
403GV0 G6neralVehicles
G-SG
Mining Depreciation
Y
59
5U
SSGCT
5g
SG
SG
SG
)
Se
Q
J
S
5
S
S
S
S
5
5b
5U
5tr
CN
5g
SO
SSGCT
SSGCH
Jg
SE
404,771
1.84?,887
(6,314,677)
39,053,748
18,975,907
8,434,377
19.808,008
30,916,500
16,041 ,030
7,015,824
500,s22
2.195.541
24,591
38,1 14
(1,866,s87)
2,895,172
903,626
210,055
603,974
1,784,757
814,875
5s2,520
9,746
32,305
24,591
38,114
(1,866,s87)
2,895,172
903,626
210,055
603,974
1,784,533
814,875
552,520
9,746
32.305
5,265,426 4,94U,784 316,642 2,086 318,72983 34,3?5,122 32.260,943 2,064,180 (116,884) 1,947,295
57,1 03,1 54 53,669,192 3,433,962 91 ,615 3,525,577- 23.1 ,1013,116,783 2,885,682 231,10166,748,773 62,734,761 4,014,012 - 4,0'14,012
B3
9,031,319 577,85910,472,750 670,08778,183,026 73,481,402 4,701,624 ?45,334 4,946,95783 98,935,040 92.985,471 5,949,569 245,334 6,194,903
- 577,859- 670,087
403 Distribution Depreciation
360 Llnd&LlndRishb DPW
361 shucturc DPW
362 sbhnEqlhm.nr DPW
363 storaseBaucryEquipDPW364 Polss & ToreB DPW
365 oHconductoc DPW
366 Ucconduit DPW
367 UGconductor DPW
368 LineTrens DPW
369 Seryics DPW
370 Met€6 DPw
371 h$cgtPrn DPW
372 L6'sdPrcp.(y DPW
373 Su@r L6hhq DPW
B3 138,874,436 132,871,287 6,003,1 49 (22s1 6,002,9?4
14,306,882
35,317
80,741
49,668
1 ,195,397
8,733,294
14,478,735
7,379
146.056
13,361,294
33,193
75,885
46,577
1 ,148,631
8,208,107
1 3,640,590
6,832
138,124
945,588
2,124
4,855
3,091
4b, / oo
525,1 86
838,1 46
547
7,932
(3,818)
8,743
945,588
2.124
4,855
3,091
46,766
52"t,368
846,889
547
7,932
B3
B3
39,033,469 36,6s9,234 2,374,?35 4,925 2,379,160
4O3MP
B3
REVISED PROTOCOL
Year-EndFERG BUS
Page 10.16
IDAHOUNADJUSTED RESULTS
997
998
999
1000
1 001
1 002
1 003
P
403't ARO Depreciation
P
SG
B3
B3
B3 37,925,4121004 Total Depreciation Expense
1 005
1006 Summary S1OO7 DGP1OO8 DGU1009 sG1010 so1011 CN1012 SE
1013 SSGCH1014 SSGCT
1015 Total Depreciation Expense By Factor
10161017 404GP Amo( of LT Plant - Leasehold Improvements
I-SITUS SI.SG SG
PTD SOPSGCUST CNPSG
Amort of LT Plant - Cap Lease Steam
671,201,141 636.024,184 38,179,957 (254,s15)
1 53,18'1 ,319
487,198,1 00
14,478,735
1 ,195,397
49,668
14,976,760
768,224
587,679
ziss
146,232,582
457,899,898
13,640,590
1,148,631
46,577
14,163,393
673,807
553,659
z,iat
6,948,737
29,298,202
838,146
46,766
3,091
813,367
94,416
34,020
88
(26s,689)
8,7-43
29,032,513
846,889
46,766
(2_?5) 6,948,s13
3,124,162 2,892,5't4 231 ,649 - 231,649
- 3,0912,656 816,023
- 94,416
- 34,020
: :,,
101 I
1019
1 020
1021
1022
1023
1024
1 025
1026 404SP
B4
1027 P SG
ti 404rp AmortorLrr,"l,-,*-n,r"]l*
84
1032
1033
1 034
1035
1 036
1 037
1038
1 039
'1040
1041
1042
1043
1444
1045 404MP
I.SITUS SPSEI-SG SGPTD SOCUST CNI.SG SGI.SG SGPSGI.SG SSGCTI.SG SSGCH
PSGPSGPSG
971,686
48,953
1 1,588,723
9,039,840
3,344,560
10,851 ,457
307,174
78,646
252,993
950,520
45,906
10,891,822
8,516,542
3,213,716
1 0,198,893
288,702
73,916
239,254
21 ,166
3,047
696,901
523,299
130,844
652,s64
18,472
4,729
13,740
782,270
5.453
45,971
(1 90,463)
-
803,436
3,047
702,354
569,270
130,844
462,101
18,472
4,729
13.740
5U 991
B4 2,065,753
Amort of LT Plant - Mining Phnt
1046 P SE
1047
1048'1049 404OP Amort of LT Plant - Other Plant1O5O P SG
1 051
1 052
1 053
1054 4O4HP Amortization of Otlrer Electric Plant
1 055
1056
'1057
'1058
1 059
?81,624 264,688 1 6,936 16,936
264.688
1060 Total Amortization of Limited Term Plant
281,624 16,936 16,936
1061
1062
1063 405
1 064ei
Amortization of Other Electric PlantGPS
a Accr DEscRlp FUNc FAcroR Ref rorAL orHER tDAHo ADJUSTMENT ADJToTAL
995 403EP Experimental Plant Depreciation
aa
REVISED PROTOCOL
Year-EndFERC BUS
Page 10.17
IOAHOI
1068
1 069
1070
1071
1072
1073
1074
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJTOTAL
UNAOJUSTED RESULTS
238,546
4,465,1 29
P
P
P
P
P
S
SG
Dg
SG
SO
238,546
4,750,825 285,696 285,696
B4
1075 407
1 076
1077
1078
1 079
1 080
1 081
1 082
1 083
S
SO
SG-P
SE
SG
TROJP
Amort of Prop Losses, Unrec Plant, elc
DPW
GP
P
P
P
P
P
P
DMSC
GP
GP
SG
OPRV.ID
EXCTAX
SG
(1,669,470)
B!
B{
292,727 53,233 239,494 (1,908,964)(1,669,470)
1084 Total Amortization Expense
1 085
1 086
1 087
1088 Summary of Amortization Expense by Factor
43,422,397 /$,685,99.t 2,736,/103 11,265,7321 1,470,671
e
SE
TROJP
DGP
DGU
SO
SSGCT
SSGCH
SG.P
CN
5b1100 TotalAmortization Expense by Factor
ti 408 '"*'o'*"nEl*'"'"
s:"
1089
1 090
1091
1 092
1093
1 094
1 095
1096
1 097
1098
1 099
1 105
1 106
1107
1 108
1 109
'1110
1111
1112
1117
1118
11 19
1120
1121 41141
1122
1123
1124
't125
2,271,183
48,953
9,627,520
252,993
,,rou,aru
33,172,133
1 38,845,561
1 0,663,182
883,362
1,738,070
1,916,106
45,906
9,070,201
,rn,iuo
3,215,883
33,1 72,1 33
1 30,808,062
10,045,91 1
828,387
1,633,549
355,076,,:a
557,318
ar,i o,
130,932
8,037,499
617,271
54,976
104,521
(1,126,694)
ou,nr',|
298,4-43
15,410
(771 ,618)
3,047
603,290
13,740
,ao,na,
8,335,942
617,271
54,976
119,931
1113 TotalTaxes OtherThan lncome
111 4
1115
1116 41140 Defened lnvestrnentTax Credit- Fed
PTD DGU
Defened lnvestrnent Tax Credit - ldaho
PTD DGU
1126 Total Deferred ITC
1127
es
(4,756,408) (4,?11,076) (545,332). (s4s,332)
B7
14.756.408t {4.211.0761 (545.3321 {545.3321
87
B7
REVISED PROTOCOL
Year-End
FERCACCT DESCRIP FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
BUS
FUNC IDAHO ADJUSTMENT
Page 10.18
IOAHO
ADJ TOTAL
427 lntereston Long-Term Debt
GPSGP SNP
428 Amortization of Debt Disc & ExpGP SNP
B6
Amortization of Premium on Debt
GP SNP
B6
Other lnterest Expense
4,920,889 4,635,545 285.344 285,344
4,920,889 4,635,545 285.344 285.344
I
1128
1129
1 130
1131
1132
1 133
1134
1 135
1 136
1 137
1138
1139
1140
1141
1142
1143
1144
1145
1 146
1147
1144
1149
1 150
1151
1152
1 153
1154
1 155
1156
1157
1158
1159
1 160ti
1164
I 165
1 166
1167
1 168
1 169
1170
1171
1172
1 173
1174
1 175
1176
1177
1178
1179
1 180
1 181
1142
1 183
1 184
1 185
1 186
1187
431
NUTIL
GP
GP
AFUDC - Bonowed
GP
OTH
SO
SNP
SNP
14,445,893 13,608.230 837,663 - 837,66386 14,445,893 13,608,230 837,663 - 837,663
7,591,087 .571 1.O20.O41 .020.041
7 ,020,041
Total Elec. lnterest Deductions for Tax
Non-Utility Portjon of Interest
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
B6
B6
358,236,448 337,463,65s 20,772,792 330.978 21,103,770
358,236,448 337,463,655 20,772,792 330,978 21.103,770
41010 Defened lncome Tax - Federal-DRGPSCUST CNPT SSGCHLABOR SO
GP SNPPSEof Qn
P SGCTGP GPS
TAXDEPR TAXDEPRCUST BADDEBTCUST SCHMDEXPP IBTDPW SNPD
(2s,051,242],
72,853
15,996,009
1 9,056,036
11,558,563
78,309,573
(1 5,1 85,239)
431,766,868
(25,900,144)
68,896
15,070,031
17,951 ,048
10,839,223
73,600,339
(1 4,306,1 95)
408.339,283
848,902
3,957
925,S78
1,104,988
71 9,340
4,709,234
(87s,044)
23,427,545
(215,5-12)
613,473
:
4,809,025
:
633,390
3,957
1,539,450
1,104,988
71 9,340
9,518,258
(879,044)
23,427,585
no,1 1
7
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 10.19
IDAHOADJUSTMENT ADJTOTALIDAHO
1 188
1 189
1 1 90 41110 Defened lncome Tax - Federal-CR1191 GP s1192 P SE1193 P SSGCH
1.194 GP SNP1195 PT SG1196 DPW clAc1197 LABOR so1198 PT SNPD1199 CUST CN12OO P SGCT
1201 BOOKDEPR SCHMDEXP1202 P TROJD1203 CUST BADDEBT1204 GP GPS
1 205
1206
12071208 TotalDeferredlncomeTaxes 87
12Og SCHMAF Additjons - Flow Through1210 SCHMAF S1?11 SCHMAF SNP1212 SCHMAF SO1213 SCHMAF SE1214 SCHMAF TROJP1215 SCHMAF SG1216 86
1217
1218 SCHMAP Additions - Permanent1219 P s1220 P SECi 3'lffii::!E:,,,,"lzzs 86
1226
1227 SCHMAT Additions - Temporary1228 SCHMAT.SITI S1229 P SSGCH1230 DPW clAc1231 SCHMAT.SNFSNP1232 P TROJD1233 P SGCT1234 SCHMAT-SE SE,1235 P SG
1236 CUST CN1237 SCHMAT-SO SO
1238 SCHMAT-SNFSNPD1239 DPW BADDEBT1240 SCHMAT-GPSGPS1241 BOOKDEPR SCHMDEXP1242 86
1243
1244 TOTALSCHEDULE.MADDITIONS 86
1245
(1 1,78s,928)
27,765,407
(538,368)
(9,101,035)
(626,778)
(41,111,0s3)
115,912,172).
(526,2271
(425,972)
(291,736,928)
13,983
36,183
(87,692)
(1 1,670,469)
26,037,443
(509,1 3o)
(8,573,300)
(s89,086)
(39,103,857)
(1 4,991,047)
(s00,53s)
(400,311)
(275,21 5,962)
13,137
36,407
(82,616)
(1 1s,459)
1,727 ,964
(29,238)
(s27,735)
(37,692)
(2,007,196)
(921,125)
(25,6e2)
(25,661)
(1 6,520,966)
846
(224)
(5,076)
(286,930)
122.195
(402,389)
1,727 ,964
(29,238)
(s27,735)
84,503
(2,007,1 96)
(921,125)
(25,692)
(25,661)
(1 6,520,966)
846
(224)
(s,076)
87 (344,036,580) (32s,549,326) (18,487,253) (164,735) (18,651,988)
172.506.160 160,131.531 12,374,630 5,042,250 17,416,880
59,466 56,099 3,368 - 3,368890,289 838,548 51,741 - 51,741
64,1 97
766,626
uo,ro,
722,248
44,438,742
103,037,752
22,590,447
(34,617)
1 ,054,810
(68,608,0s5)
1,557,725
39,501,054
1,318,898
(e5,s32)
217,690
187
3,995
44,378
1 39,1 66
5,288,916
1,390,570
(2,230)
67,615
(4,553,145)
99,669
2,427,141
67,699
591
13,376
1,,,r, ,in 1
48,566
3,995
44,378
895,220
5,288,916
1,390,570
(2,230)
67,615
(4,553,145)
0,078,323)
2,475,708
67,699
591
13,376
43.532.359
44,577,908
108,326.668
23,981 ,017
(36,847)
1,122,425
(73,1 61 ,200)
1,657,394
41,928,195
1,386,597
(95,341 )
231,066
756.054
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 10.20
IDAHO
ADJ TOTALI1246
1247
1248
1245
1 250
1251
1252
1253
1254
1 255
1 256
1257
1 259
1260
1261
1262
1263
1264
1 265
I ZOO
1267
1268
1 269
1270
1271
1272
1273
1274
1276
1277
1278
C;
1283
1284
1285
1 286
1287
1 288
1289
1290
1291
1292
1293
1294
1295
1296
1297
1298
1299
1 300
1 301
1302
1 303
1 304
1305
1 306
1307
1 308
1 309
1 310
131 1
1312
IJ IJ
1314
131 5e:
1319
1320
1321
SCHMDF Deductions - Flow Through
SCHMDF SSCHMDF DGP
SCHMOF DGU
SCHMOP Doductions - Permanent
SCHMDP SPSEPTD SNP
BOOKDEPR SCHMDEXPPSG
SCHMDP-SO SO
SCHMDT Deductions - TemporaryGPSDPW BADDEBT
SCHMDT.SNF SNP
SCHMDT CN
SCHMDT SSGCHCUST DGPPSE
SCHMDT.SG SG
SCHMDT-GPS GPS
SCHMDT.SO SO
TAXDEPR TAXDEPR
DPW SNPD
TOTAL SCHEDULE. M DEDUCTIONS
TOTAL SCHEDULE . M ADJUSTMENTS
4091 1 State lncome Taxes
IBT
IBT
P
IBT
Calculation of Taxable lncome:
Operating Revenues
Opeeting Deductions:
O E 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
lncome Before State Taxes
State lncome Taxes
Total Taxable lncome
Tax Rate
Federal lncome Tax - Calculated
Adjustments to Calculated Tax:40910 PMt P40910 Prc P40910 P40910 rRs $rd. LABOR
Federal Income Tar Expense
Total Operating Expenses
606.430 40.24564,760 61,005 3,7s5
B6
(29,93s) (28,200) (1,733) - (1,733)86 16,472,683 1s,480,735 991,948 - 991,948
646.675
(1 7,1 68)
15,808,349
(66,009,417)
50,212,205
191 ,965
,r,ouu,ufi
206,343,898
(40,012,756)
42,149,111
1 ,137,695,628
,r,uur,,o,
1 93,935,1 77
(37,696,496)
39,709,1 81
1,075,964,488
1,895,446
12,408,721
2,439,930
61,731 ,140
1 1 ,815,656
40,245
3,755
(972\
950.653
1,668,974
2,911 ,618
,o,iru
1,895,446
24,224,377
(2,316,260)
4,104,982
(16,196) (972)14,857,696 950.653
(68,246,260) 2,236,U3 (567,86e)
47.300.587 ,,rr, ,ur, -
181,540 10,425
(2,316,260)
1,665,052
50,905 48,420 2,485 - 2,48586 1.361,078,086 1,279,757,738 81.320,348 12,912,839 94,233,187
82,312,296
{4s8,022,s98}1424,233,77O1 (33,788,8281 (13,286.211)(47.075.039)
- 61 ,731,'.t40
SE
Jg
IBT
(961,986) 520,898
5.235.280.545 4,925,519,118 309,761,427 (12,549,475\297,211,952
26,335,1_25 24,852,2-42 1,482,884
PTC
Total State Tax Expense
2,969,737,357
674,204,141
18s,302,308
(32,841,065)
358,236,448
(458,022,s98)
2,795,048,782
636,024,184
176,488,042
(30,936,734)
337,463,655
(424,233,770\
1 74,688,575
38,1 79,957
8,814,266
(3,690,754)
(254,515)
(1,265,732j
313,854
170,997,821
37,925,442
1,470,671
9,128,120
(1,908,782)
21,103,770
(47,075,039)
43,422,397 40,685,994 2,736,403
(1 ,904,331) (\4,452)
(872,481], (894,782) 22,302 (75,954) (53,652)3,838,952,657 3,616,415,485 222,537 ,173 (4,977,553) 217,559,619
20,772,792 330,978
(33,788,828)(13,286,211)
580,068,842
26.335.1 2s
547,406,207
24,852,242
32,662,634
1,482,884
(21,189,111)
(961,986)
11,473,523
520,898
553.733.71 6 522.553.966 31.179.751
SE
SG
SO
s
35.0olo
1 93,806,801
(58,1 29)
(s9,1 73,01 0)
(445)
35.00/"
182,893,888
(54,51 1 )
(55,614,575)
(41e)
35.0%
10,912,913
(3,618)
(3,5s8,435)
(26)
35.0%
(7,079,494)
(ooz.ouy,
:
35.0%
3,833,419
(3,618)
(4,221,244\
(26)
4,200,453,816 3,955,349,298 215,,t04,519 {8.635,1 39}236,46S,379
REVISED PROTOCOL
Year-EndFERC BUS
Page 10.21
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IOAHO AOJUSTMENT AOJTOTAL
UNADJUSTED RESULTS
2,188,218
32,614,518
1322
1 323
1324
1325
1 326
1327
1 328
1 329
1330
I 331
133?
1 333
1334
1 335
1 336
1 337
1 338
1339
1 340
1341
1342
1343
't344
1 345
1 346
1347
'1348
1 349
1 350
1 351
1352
1 353
1 354
C:
1 359
1 360
1 361
I COZ
1 363
1 364
1 365
I JOO
1 367
1 368
1 369
1 370
1371
1372
1 373
1374
1375
1376
1377
1378
1 379
1 380
1 381
I COZ
1 383
1 384
1 385
1 386
tJor
1 388
1 389
1 390
1 391
C;
PSG
HSg
PSG
2,328,228
34.701.321
140,01 1
2,086,803
3,240,823
1 43,1 20
140,01 1
2,086,803
3,240,823
143,120
P
P
Structures and lmprovements
P
P
Pr
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
S
SSGCH
5G
Jg
5U
5DUUN
Dg
SG
5g
SSGCH
5g
5g
SG
SSGCH
SG
SG
SG
SSGCH
53,891,460 50,6s0,637
2,635,317 2,492,196
93.556.325 87.945.569 5.6'10_757 5.610.757
311
64,426,869 60,927,936 3,498,933 - 3,498,93388 1 ,017,520,326 956,706,053 60,814,273 - 60,814,273
228,246,471
319,042,904
405,804,082
609,372,421
528,736,611
2,954,528,838
335,700,686
214,520,614
299,8s6,902
381,400,600
572,727,130
496,940,444
2,776,854,946
317,469,252
13,725,856
19,1 86,001
24,403,482
36,645,291
31 ,796,1 67
177,673,892
18,231,433
4,573,863
1 93,532
13,725,856
19,186,001
24,403,482
36,645,29'l
31,796,167
182,247,756
18,424,965
312
B8 4,428.338,556 4.163,991,772 ?64,346,784 4,757,395 269,114,179
314
315
67,656,927 63,982,574 3,674,353 - 3,674,35388 981,353,741 922,733,210 58,620,531 - 58,620,531
112,753,942
131 ,096,190
669,846,682
86,586,943
136,555,1 13
198,960,181
68,O78,712
105,973,358
123,212,574
629,564,703
81,379,940
128,343,218
186,995,488
64,381.453
6,780,584
7,883,616
40,281,979
5,207,003
8,?11,894
11,964,693
3,697,259
6,780,584
7,883,616
40,281,979
5,207,003
8,211,894
11,964,693
3,697.259
46
J tp
5U
SG
5b
SSGCH
S
3,121,364
5,038,573
19,026,855
4,094,398
2,933,657
4,735,573
17,882,653
3,872,037
187,707
303,000
1,144,201
222,361
187,707
303,000
1,144,201
222.361
B8 31,281,189 29,423,920 1,857.269 1.857,269
Jtt
SP
B8
Unclassified Steam Plant - Account 300PSG
Total St6am Prcduction Plant
Summary of Steam Production Plant by Factor
5
DGP
DGU
SG
SSGCH
Total Steam Production Plant by Factor320 Land and Land RightsPSGPSG
B8
321 Structures and lmprovemontsPSGPSGBS
6,961 ,56r,574 6,546,082,262 4'r 5,479,311 4,767,395 420,216,706
6,41S,96S,;65 6,032,956,;14 3S6,01 1,;52 4,5rc,;63 ,no.rra.r, u542,592,908 513,125,449 29,467,459 193,532 29,660,991
REVISED PROTOCOL
Year-End
FERC
ACCT DESCRIP
BUS
FUNC FACTOR TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 10.22
IDAHOADJUSTMENT ADJ TOTAL
1 3951396 322
1 397
1 398
1399
1400
1401 323
1402
1403
1404
1405
1406 324
1407
'1408
1 409
1410
1411 325
1412
1413
141 4
1415
14'16
1417 NP
1418
1419
1420
142'l
1432
1433 330
1434
1435
I 436
1437
1438
1 439
1440 331
1 441
1442
1443
1444
1445
1446
1447 332
1448
1449
1450
1451
1457
1453
1454 333.1455
1456
1457
't458
1 459
1 460
1461 334
1462
1463
1464t;
Reactor Plant Equipment
P
P
Turbogenerator Units
P
P
Land and Land Rights
P
P
Misc. Power Plant Equipment
P
P
Unclassified Nuclear Plant - Acct 300
PSG
Land and Land Rights
P
P
P
P
Structures and lmprovements
P
P
P
P
Reservoirs, Dams & WateMays
PSG
PSG
PSG
Water Wheel, Turbines, & GeneratorsPSG
H5U
PSG
PSG
Accessory Electric Equipment
SG
SG
5b
SG
)u
SG
5g
SG
B8
B8
B8
B8
B8
B81422 Total NuclearProduction Plant
1423
't424
1425
1426 Summary of Nuclear Production Plant by Factor1427 DGP
ti ."o,n,",",..r1L'orr"o",
SG)u
SG
5g
>9
SG
5b
SG
SG
5b
SG
)g
10,332,460
5,268,340
15.040.883
9,711,106
4,951,52?
14,136,383
4,711,727
212,635,021
137 ,921,285
17,821,048
235,293,618
621,354
316,817
904,500
1,207,303
301,474
13,605,209
8,824,736
1,140,259
15,0s4,993
1
o', r,unu
122.330
621,354
316,817
904,500
8,824,736
1 ,140,259
15,470,690
20,076,174 18,868,871 - 1,207,303- 301,474- 13,605,209
5,013,201
226,240,230
146,746,O21
18,961,307
250,348,611
9,818,558 9,228,108 590,450 - 590,450B8 261,148,163 245,443,727 15,704,437 - 15,704,437
67.311.663 4.429.190
B8
29,020,897
8,245,437
27,275,693 1,745,204 - 1,745,204- 495,849- 3,573,657
7.749.588 495.84959,426,293 55,852.626 3,573,667
31 ,047,562 29,180,482 1 ,867,080 - 1 ,867,08088 127.740j89 120.058.390 7.681.799 - 7.681.799
P
P
P
Y
3,850,262
3,415,337
63,090,877
8,809,884
3,618,722
3,209,952
59,296,837
8,280,092
231,540
205,385
3,794,040
EUO 'Oa
231,540
205,385
3,794,040
529,792
B8 79,166.361 74,405,603 4,760,758 4,760,758
l_,
1 469
1470
1471
1472
1 473
147 4
1475
1476
1477
1478
1479
1 480
1 481
1482
1 483
1484
1 485
1 486
1 487
1 488
1 489
1 490
1 491
1492
1 493
1494
1 495
1 496
1497
1 498
1 499
1 500ti
1 505
1 506
1 507
1 508
1509
1510
151 1
1512
1513
1514
1515
1516
1517
'1518
1519
1 520
1521
1522
1 523
1524
1525
1526
1527
1528
15?9
1 530
1 531
1 532
1 533
1 534
1 535
1 536
1537I
REVISED PROTOCOL
Year-EndFERC BUS
Misc. Power Plant Equipment
P
P
P
P
Roads, Railroads & Bridges
P
P
P
P
Hydro Plant ARO
P
Unclassified Hydro Plant - Acct 300PSPSG
ts5bPSG
Total Hydraulic Production Plant
Summary of Hydraulic Plant by Factor
San
DGP
DGU
Total Hydraulic Plant by Factor
1 .011.372.878 950,552,;40
Page 10.23
IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
UNADJUSTED RESULTS
1,070,341
147,841
988,367
17
4,036,648
775,844
14,887,247
944,147
335
336
340
341
342
5g
SG
5U
SG
5g
5g
5g
5g
s
5b
5U
SG
1,138.826
157,300
1,051,607
4,294,928
825,485
15,839,790
1,004,557
68,485
9,459
63,240
68,485
9,459
63,240
1
258,280
49,641
952,543
60,410
1
B8
258,280
49,641
952,543
60,410
B8
B8
B8
B8
21,964,761 20,643,885 1,320,875 1,320.875
1,011,372,878 950,552,&()60,820,038 538,026 6't,358,064
60.820.;38 538,026 61,358,064
Land and Land Rrghts
P
P
P
P
Structures and lmprovements
P
P
P
P
74,986
37,311,084
5,395,985
74,986
35,067,340
5,071,491
2,243,744
324,494
2,243,744
324,494
S
SG
SG
SG
SJUU I
s
5b
SG
1,789,145,9'17
1,083,073,013
55,803,203
398,888,901
1 ,681,553,629
1 ,017 ,941,208
52,447,415
374,901,271
1 0,205,040
3,201.026
107,592,288
65,131 ,806
3,355,788
23,987,630
SG
ag
5g
SSGCT
235,1?9 220p90 14,140 - 14,140B8 43,017,184 40,434,807 2,58?,377 - 2,582.377
169,699,0'16 1 59,493,976 1 0,205,040
3.201.026
13,425,135 12,617,799 807,335 807,33s
,.orn.iu', ,,rnu,ra, ,rr,ur. - ,rr.u*B8 15,904,296 14,913,137 991,159 - 991,159
B8
Fuel Holders, Producers & AccessoriesPSGPSGP SSGCT
Prime Movers
P
P
P
P
P
2,617,76655,198,949 51,106,089 4,092,859 - 4,092,859B8 2,927,417,879 2,750,600,926 176,816,953 2,617 ,766 179,434,719
107,592,288
67,749,572
33s5,;88
23,987,630
P
P
P
P
53,229,671 50,028,645
Generators
17 I 1.296.592 1
REVISED PROTOCOL
Year-End
FERCACCT OESCRIP FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
BUS
FUNC IDAHO
Page 10.24
IDAHOADJUSTMENT ADJTOTALQ,.,
a <20
1 540
1541
154?
1 543
1544
1 545
1 546
1547
1 548
1 549
1 550
1 551
1552
1 553
1554
1 555
1 556
1 557
1 558
1559
1560
1 561
1 562
1 563
1 564
1 565
1 566
1567
1 568
1 569
1 570
Ci
1 575
1576
1577
1 578
1 579
I 580
1 581
1582
1 583
1 584
1 585
1 586
1 587
1 588
1 589
1 590
1 591
1592
1 593
1 594
1 595
1 596
1 597
1 5S8
1 599
1 600
1 601
1602
I OUJ
1 604
1605
1 606
1 607e'
345 Accessory Electric Plant
P
P
P
P
ig
SG
Jg
SSGCT
21 0,565,918
111,784,736
1 97.903,301
105,062,436
12,662,617
6.722,300
- 12,662,617- 6,722,300
2.s01.;s3 2,686,3:s zrs.ise - ,,u,iru
B8
346 I\4isc. Power Plant Equipment
P
P
P
Other Production ARO
P
Unclassifled Other Prod Plant-Acct 102PS
5b
5U
SG
15,890,113 14.934,544
5b
59
1?,572,400
3,317,713
1 1 ,816,345
3,1 18,199
756,055
I 99,514
756,055
199,514
B8
B8
347
OP
a
SG
5U
5g
955,570 955,570
SG 1,649,936 1.oso.;1s ss.izt nn,rr,
1,649,936 1 ,550,715 99,221 99,221
Total Other Production Plant
Summary of Other Production Plant by Factor
a
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
Structures and lmprovements
T
T
T
T
Station Equipment
T
T
T
Towers and Fixtures
T
T
T
Poles and Fixtures
T
T
T
B8 4,028,512,023 3,785,103,781 243,&8,241 2,617,766 246,026,007
74,986
3,946,097,758
74,986
3,708,794,761 aaa 1i) ooa z,ot t,loo 239,920,763
JU
82,339,278 76,234,034 6,105244 - 6,105,244
't2,o01,416,174 l'.t,281,738,884 719,707,590 7,923,187 727.630,778
B8
B8
SG
SG
SG
SG
JU
SG
SG
21 ,060,783
48,411,588
z .rsa,i+z
17,825,073
1 9,794,269
6,707,;66
1 6,753,1 43
1 ,266,514 - 1,266,514- 2,911,28545,500,303 2,911,285181,000,141 170,115,495 10,884,646 (37,042) 10,847,604B8 250,472,511 235,410,067 15,062,444 (37,042) 15,025,403
qzs,;a
1,071,931210,023,209 197 ,393,229 12,629,980 - 12,629,980
B8 234,985,024 220,853,937 14,131,087
- 1,071,931
- 14,131,087
1,676,033,059 1,575,242,938 100,790,120 (289,493) 100,500,62788 1.954,095,289 1,836,583,585 117.511,703 (289,4931 117,222,210
111,260,528
1 66,801,702
155,352,157
1 33,1 48,899
1,006,817,206
104,569,752
156,770,895
1 46,009,881
125,141,841
946,271,1?8
6,690,776
10,030,807
9.342,275
8,007,0s8
60,546,077
- 6,690,776- 10,030,807
- 9,342,275- 8,007,058- 60,546,077
354
1.295.318.261 1.217.422.851 77.895.41 1 77.495.4't1
63,273,316
1 15,634,866
59,468,304
108,681,034
3,805,012
6,953,832
- 3,805,012- 6,953,832703,750,750 661,429,912 42,320,838 5,s92,215 47,913,053B8 882,658,931 829.579.250 53,079,681 5.592.215 58.671.896
355
REVISED PROTOCOL
Year-EndFERC BUS
T
T
5b
SG
178,111,252
1s9,688,312
UNADJUSTED RESULTS
1 67,400,333 - 10,710,919- 9.603.035
1610
161 1
1612
1613
1614
1615 357
IO tO
1617
1618
1619
150,08s,277 9,603,035
T SG 848,696,338 797.659,036 s1,037,302 - 51,037,302
B8
Underground Conduil
10,710,919
65,401
417,814
1620
1621
1622
1623
1624
1 625
1626
1627
I 628
1629
1630
1 631
1632
1633
1 634
1 635
1636
1 637
1638
1639
1 640
1641
C,
1646
1647
1648
1 649
1 650
1 651
1652
1 653
1 654
1 655
1 656
1 657
1 658
I AEO
1 660
1 661
1662
1663
1 664
1 665
1 666
1 667
1668
1669
I 670
TSG
tsgTSG
Underground Conductors
Roads and Trails
T
T
T
Unclassified Trans Plant - Acct 300TSG
Unclassified Trans Sub Plant - Acct 300TSG
6,371 5,988 383
5,51286,1393,4?1,544 3,215,786 205,758 - 205,758B8 3,519,566 3,307,913 211,653 - 211,653
,,orr,iu,,,orr.iu',
91,651
6.947.802 6.529.988
383
5,512
65,401
417,814
358
eao
TP
TSGTSGTSG
SG
SG
DU
z-3 t4-6t5
B8
B8
361
B8 8,035,354 7,552,139 483,21 5 483,215
1,863,032
440.513
1,750,996 1 12,035414,022 26,491
- 1 12,035- 26,491
- 717.857
721,192.798 684.567,768 36,625,030 - 36,625,030
9,633,656 9,054,325 579,331 - 579,331
11.937.200 11.219.343 717.857B8
83,238,405B8
B8
B8
83.238,405 t8,232,771 5.005.634 5,005,634
78,232,771 5,005,634 5,00s,634
5,910,756,444 5,555.306,502 355,449,942 5,265,680 360,715,622
61,614,135 60,071,924 1,54?,211 1,542,211
61 ,614,135 60,071 ,924 1,542,211 1,542,211
108.973.020 106,658,1 96 2,314,825 2,314,825
108.973_O20 106.6s8.1 96 2.314.825
937,790,877 907,092,819 30,698,058 s0,698,05888 937,790,877 907,092,819 30,698,058 - 30,698,058
1,113,476,440 1,031,175,872 82,300,568 - 82,300,56888 1,113,476,440 1 ,031 ,175,872 82,300,568 - 82,300,568
TSO
Total Transmission Plant
Summary of Transmission Plant by Factor
DGP
DGUae
TotalTransmission Plant by Factor
360 Land and Land Rights
DPW
362
Structures and lmprovements
DPW
Station Equipment
OPW
Storage Battery Equipment
DPW
Poles, Towers & Fixtures
OPW
Overhead Conductors
DPW
364
365
363
B8
B8 721,192,798 684,s67,768 36,625,030 36,625,030
REVISED PROTOCOL Page 10.26
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
Dpw s 348,254,539 339,094,855 9,159,684 - 9,159,68488 348,254,539 339,094,855 9,159,684 - 9,159,684
367 814,131,885 787,502,512 ?6,629,373 - 26,629,373814,131,885 787,502,512 26,629,373 - 26,629,373
1,266,096,744 1,188,339,567 77 ,757 ,176 - 77,757,1761,266,096,744 1,188,339,567 77,757,176 - 77,757,176
368
Underground Conductors
DPW
Line Transformers
DPW
Services
DPW
Meters
DPW
B8
B8
369
o
io/ I
1672
1673
1674
1675
1676
1677
1678
1 679
1 680
1 681
1682
1 683
1 684
1685
1 686
1687
1 688
1689
1 690
1691
1 692
1 693
1694
1 695
1696
1 697
1 698
1699
1 700
1701
1702
1 703
G;
1 708
'1709
1710
1711
1712
1713
1714
1715
1716
1717
1718
1719
1720
B8
B8
B8
371
370
372
373
lnstallations on CustomeG' PremisesDPW S
Leased Property
DPW
Street Lights DPW S
Unclassified Oist Plant - Acct 300DPW S
Unclassmed Dist Sub Plant - Acct 300DPW S
186,936,755 172,794,804 14,141 ,951 14.141.951
186,936,755 112,794,804 14,141,951 14,141,951
8.694.171 168.879 168,879
168,8
61,220,678 60,540,267 680,41 1 - 680,41 1B8 61,220,678 60,540,267 680,411 - 680,411
DP
DSO
Total Distribution Plant
Summary of Distibution Plant by Factor
S
Total Distdbution Plant by Factor
B8 6.399.758.038 6.078.602.463 321,165,575 321,165,575
6,399,768,038 6,078,602,463 321,165,575 - 321.165.575
t1721
1722
1723
1724
1725
1726
1727
1728
1729
1730
1731
1732
1733
1734
1 735
1 736
1737
1 738
1739
1740
1741
1742
1743
1744
1745
1746
1747
1748
1749
1750
1751
1752
1 753t;
1 758
1 759
1 760
1761
1762
1763
1794
1765
1766
1767
1 768
1769
1770
REV]SED PROTOCOL Page 10.27
Year-EndFERC BUS UNADJUSTEO RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1 2.735.009G.SITUS S
CUST
PT
G-SG
PTD
Suuctures and lmprovements
G.SITUS
PT
PT
CUST
g-59
P
PTD
Office Fumiture & Equipment
G.SITUS
PT
PT
CUST
G-SG
P
PTDg--9
u-59
Transporlation Equipment
G-SITUS
PTD
b-59
CUST
PT
P
PT
G.SG
PT
Stores Equipment
G.SITUS
PT
PT
PTD
G.SG
PT
CN
SG
SG
SO
s
)g
Dg
CN
Dg
SE
SO
332
'1,228
12,537,371
't,084,357
312
1 ,154
197,639
44,149
20
74
197,639
44,149
20
74
7
21
390
aol
122,585,350
336,019
1,488,899
8,049,513
5,671,824
1,004,549
96,964,864
1 1 1,651 ,631
315,813
1,399,362
7,734,605
5,330,742
942,031
91,351,757
10,933,719
20,207
89,537
314,909
341,081
62,517
5,613,107
10,933,719
20,207
89,537
314,909
341,081
62,517
5,613,107
236,101,019 218,725,941 17,375,077 17,375,077
S
SG
SG
CN
SG
>E
so
SSGCH
SSGCT
S
SO
SG
CN
SG
SE
5b
SSGCH
SSGCT
S
SG
SG
SO
>g
DJUU I
B8
10,125,036
3,696
6,658,737
3,676,835
121,032
57,734,148
90,667
81,099,425
7,314,953
19,456,855
598,609
918,483
71,316
322,4't4
9,s28,036
3,473
6,398,237
3,455,724
1 13,500
54,392,031
85,743
75,372,286
6,891,505
18,286,795
562,61 1
861,322
67,027
304,905
597,000
222
260,500
221,111
7,532
3,342,117
4,924
5,727,139
423,448
1,170,060
3s,998
57,161
4.289
17,510
597,000
222
260,500
221,111
7,532
3,342,'t't7
4,924
5,727,139
423,M8
1,170,060
35.998
57,1 61
4,289
17,510
392
r14,655
916B8711
393
9,040,027
1S3,163
5,742,336
8,632,2_14
181 ,981
5,397,014
407,8-13
11,182
345,322
407,813
B8
11J82
345,322
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 10.28
IDAHOADJUSTMENT ADJTOTALIDAHOI'1771
1772
1773
1774
1775
1776
1777
1778
1779
1 780
1781
1782
1783
1784
1785
't 786
1787
1 788
1 789
1 790
1 791
1792
1793
1794
1795
1 796
1797
1 798
1 799
'1800
1 801
1AO2
1 803*i
1808
1 809
1810
181 1
1812
18'13
1814
1815
1816
1817
18'18
181 9
1820
1821
1822
1823
1824
1825
1 826
1827
1828
1829
1 830
1 831
1832
1 833
1 834
1835
1836
1837
1838
394 Tools, Shop & Garage Equipment
G.SITUS S
PT SGG.SG SGPTD SOPSEPT SGG.SG SSGCH
34,426,1 68
123,718
23,327,821
3,724,164
142,740
1,631,292
32,41 5,738
116,278
21,924,977
3,508,579
1 33,857
1,542,699
2,010,431
7,440
1,402,845
2'15,585
8,883
88,593
6.667
(306,732)
2,010,431
7,440
1 ,096,1 13
215,585
8,883
88,593
6.667G*SG
Laboratory Equipment
G.SITUS
PT
PT
PTD
P
U.Jg
g-58
G-5b
Power Operated Equipment
G-SITUS
PT
b-5u
PTD
PT
P
P
b-5b
Communication Equipment
G.SITUS
PT
PT
PTO
CUSTg-59
P
u-Jg
G.SG
Misc. Equipment
G.SITUS
PT
PT
CUST
PTD
P
G.SG
G-SG
Coal Mine
P
P
WIDCO Capital Lease
P
Remove Capital Leases
SSGCT
s
)u
JU
SO
59
SSGCH
SSGCT
S
SG
SG
so
SG
SE
SSGCT
SSGCH
e
5g
5g
SO
CN
SG
SE
SSGCH
SSGCT
SG
)g
CN
SO
SE
Jg
SSGCT
SE
SE
SE
21,319,307
1 ,518
4,766,183
886,345
6,158,100
14.022
121 ,777,814
652,304
40,046,639
2,214,928
1,373,319
450,212
't78,748,229
648,960
1,281 ,796
79,554,691
3,536,849
I 55,698,1 40
342,988
1,205,096
1
2,590,851
216,484
2,670,500
4,527
2,473,516
1 9,948,080
1,426
4,490,278
831 ,1 84
5,787,776
12.98?
112,292,356
613,077
37,638,390
2,086,710
1,290,733
422,193
167,646,242
609,934
1,204,714
74,949,4?5
3,398,483
1 46,335,058
321,642
1 ,139,649
I
2,532,877
208,015
2,515,910
4,245
2,324,768
1,371,227
91
275,905
55,1 61
370,324
12,143
1.040
9,485,458
39,227
2,408,249
128,218
82,586
28,019
1 1,101,988
39,026
77,082
4,60s,266
138,367
9,363,082
21,346
65.447
1.233
57,973
8,469
1 54,590
282
148,748
250,213
83
395
Jvo
397
398
B8
223,587 211,444
- 1 ,371,227
91
- 275,905- 55,161- 370,324- 12,143- 1.040
9,485,458
39,227
2,408,249
128,218
82,586
28,019
1 1 ,101 ,988
39,026
77,082
4,855,479
1 38,367
9,363,082
21,346
65,447
1.233
927,117 876,766 50,350 - 50,35088 167,442,333 155,220,226 12,222j07 - 12,222,107
B8
57,9_73
8,469
154,590
282
148,748
B8 7,955,879 7,585,817 370,062 370,062
2,559,1 1 3 2,399,848 159,265 11,420,415 11 ,579,680
B8
B8
399
MP
3991
B8
REVISED PROTOCOL
Year.EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDA.HO
Page 10.29
IDAHO
ADJUSTMENT ADJTOTALI1839
1 840
1841
't842
1 843
1844
1 845
1846
1847
'1848
1849
1 850
1 851
1852
1 853
1 854
1856
1857
1 858
1 859
1 860
1861
1862
1 863
1 864
1 865
1 866
1 867
1 868
1 869
1870
1871
el
1876
1877
1 878
1 879
1880
1881
1882
1 883
1 884
1 885
1 886
1887
1 888
1 889
1 890
1891
1a92
1 893
1 894
I 895
1 896
1897
1 898
1 899
1900
101 1390 General Capital Leases
G.SITUS
P
PTD
Remove Capital Leases
101 1346 General Gas Line Capital LeasesPSG
Remove Capital Leases
GP Unclassified Gen Plant - Acct 300
G-SITUS S
PTD SOCUST CNG.SG SG
399G Unclassified Gen Plant - Acct 300
G-SITUS SPTD SOG.SG SGPT SG
PT
Total General Plant
Summary of General Plant by Factor
DGP
DGU
5g
SO
SE
CN
DEU
SSGCT
SSGCH
Less Capital Leases
Total General Plant by Factor301 Organization
I.SITUS
PTD
I.SG
302 Franchise & Consent
I-SITUS
t-sg
I.SG
I-SG
P
P
5b
SO
8,410,978
1 2,505,559
8,410,978
11,753,524 752,036
1 ,373,382 1,293,879 79,502 - 79,502B9 22,289,919 21,458,381 831,538 - 831,538
(22,289.919)(21 ,458,381)(831 ,s38)(831,s38)
- 752,036
B9
ar,our,io,
1,121.579
, u,our,r', u
1 .054.131
987,127
67.447
987,127
67,447
5b
SG
PT
PT
B8 1E.173.921 17 ,119,347 1,054,574 1,054,574
5S
B8
B8 1,174,748,260 1,099,010,378 7s,737,882 11,363,896 87.101.778
602,858,1 95
282,460.917
281,079,621
6,429,988
19,590,090
219,194
4,400,174
560,967,809
265,474,815
264,808,470
6,029,821
18,823,697
20?,941
4,161,207
41,890,386
1 6,986,1 03
16,271,151
400,167
766,393
16,253
238,967
1.ou,irr1
250,213
11,420,415
41,890,386
16,679,371
16,52'l ,364
11,820,582
766,393
16.253
238,967(22,289,919) (21,458,381) (831,538) - (831,538)1,174,748,260 1,099,010,378 75,737,882 11,363,896 87,101,778
J
SO
SG
5
>u
5U
5g
5g
B8
B8
(31,081,21s)
'10,500,447
172,82'.t,245
9,1 89,363
600.e93
(32,081 ,215)
9,868,991
162,428,446
8,636,750
564.852
1,000,000
631,456
10,392,799
552,613
36.141
1,000,000
631,456
10,392,799
552,613
36.141
REVISED PROTOCOL
Year.EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 10.30
IOAHO
ADJ TOTALI
1 901
1 902
1 903
1 904
1 905
1906
1 907
1 908
1 909
1910
191 1
1912
'1913
1914
191 5
1916
191 7
191 8
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1 930
1931
1 932
1 933
C;
1 938
1 939
1 940
1 941
1942
1943
1944
1 945
1946
1947
303
303
Miscellaneous lntangible PlantI-SITUS SI-SG SG
PTD SOPSE
CUST CNPSGP SSGCT
Less Non-Utility Plantr-stTus s
Unclassified Intangible Plant - Acct 300I.SITUS SI.SG SG
PSG
PTD SO
Total lntangible Plant
Summary of tntangible Phnt by Factor
o
DGP
DGU
SG
SO
CN
SSGCT
SSGCH
SE
Total lntangible Plant by Factor
Summary of Unclassifled Plant (Account 106 & 102)
DP
DSO
GP
HP
NP
OP
TP
TSO
IP
MP
SP
Total Unclassified Plant by Factor
Total Electric Plant ln Service
B8 668,31'1 ,297
1 3,844,788
147,887,516
369,935,004
244,763
136,399,226
10,734,980
138,994,135
348,520,1 88
229,531
1 31 ,063,089
3,109,808
8,893,381
21,414,816
15,233
5,336,1 38
2,272,443
3,109,808
8,893,381
23,687,2s9
15,233
5,336,1 38
629,541,92',1 38,769,375 2,272,443 41 ,041,819
IP
B8 830.342.130 778,959,746 51,382.384 2.272,443 53.6s4,828
(17,236,4-27)
340,999.563
369,935,004
1 36,399.226
61,688,861
18,173,921
1,649,936
83,238,405
(21,346,2-35)
320,493,174
348,520,1 88
1 31,063,089
59,403,508
17,119,347
1,550,715
78,232,7-71
4,109,808
20,506,390
21,414,816
5,336,138
2,285,352
1,054,574
oo )r,
5,005,634
2,272,443
4,109,808
20,506,390
23,687,259
5,336,138
2,285,352
1,O54,574
99,22'l
5,005,634
(80,669,s12) (7s,818,361) (4,851,151) - (4,851,1s1)84,081,611 80,487,980 3,593,631 - 3,593,631
B8 26.317,061.346 24.793.617.973 1,523.1/,3,374 26,825,207 1,550.268.581
Page 10.31
IDAHO
REVISED PROTOCOL
Year-EndFERC BUS
1 949
1 950
1 951
1952
1953
1 954
1 955
1 956
1957
1 9581959 Less Capital Leases
1 960
1961 105 Plant Held For Future Use
DPW
P
T
P
P
G
1970 Total Plant Held ForFuture Use
1971
Electric Plant Acquisition Adjustments
5
SG
SG
s
SE
DGU
DGP
Pensions
P
P
P
LABOR
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
-u
SO
CN
DEU
SSGCH
SSGCT
6,985,464,793
6,674,751
1 7,910,656,226
651 ,014,625
155,989,316
s46,993.082
82,558,472
9,785,367
3,657,s34
8,923,302
953,014
11,763,784
143,167,971
(238,s46)
(111,681 ,900)
UNADJUSTED RESULTS
6,618,299,023
6,259,352
16,833,578,905
61 3,328,657
1 49,886,786
517,286,655
76,436,975
9,785,367
3,437,585
8,386,689
893,704
1 34,558,405
(238,546)
(104,965,785)
367,1 65,770
415,399
:
1,077,O77,321
37,685,967
6, t02,s31
29,706,427
6,121,497
,',n,nro
536,613
59,310
- 367,165,770
11 ,420,4_15
12,688,604
2,522,6-56
193,532
.
1 1 ,835,814
1,089,76s,925
40,208,624
6,102,s31
29,899,958
1 962
1 963
1 964
1 965
1 966
1967
1 968
1 969
Sen
SG
SG
SE
SG
J
SG
DE
SO
1ruu,rua1
(59,31 0)
1uru,i',,y
536,613
-
(0)
8,609,566
ato
1972 114
1 973
1974
1 975
1978 115
1 979
1 980
Ci Q8
1985
P
P
P
1 1 ,763,784
8,609,566
1976 Total Electric PlantAcquisition Adjustment
1977
Accum Provision for Asset Acquisition Adjustrnents
815 154,98t754 146,322,189 8,609,566 - !,qqgdq9
1986 Total NuclearFuel
1987
1988 124 Weatherizalion
1 989
I OOn
I OOI
1992
1993 182W Weatherization
1 994
1 995
1 996
1 997
1 998
1 999
2000 186W Weatherization
2001
200?
2003
2004
2005
2006
20072008 TotalWeatherization
SO
(6,716,116)(285,696)(7,001 ,812)
B1s @ (105;202,33i) (6,716,116) (28s,696) (7,001,812)
815
1,298,486 1.298,486
18,301,871 16.423,340 1,878,532S
5g
SGCT
SO
S
CN
CNP
SG
SO
816
B't6
6,121,497
(4,454) (4,196) (258) (25p)
816 --- --- -794;032 {.294,290 (2s8) - (258)
- 1,878,532
19,595,904 17,717,630 1,878,274 - 1,878,274
REVISED PROTOCOL
Year-End
FERCACCT DESCRIP FACTOR Ref ADJUSTMENT
Page 10.32
IDAHO
ADJ TOTAL
BUS
FUNC TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
151 Fuel Stock
Total Fuel Stock
152
P
P
P
P
DEU
SE
SSECT
SSECH
SE
813
1s5,687,;88
6.618,700
174,fi1,;47 1 1,556,;41 r ,soe,ir z ',a,r ru,iu,
6,240,267 378,433 378,433
192.305,988 180,371,4'14 1 1,934,s74 I,569,3r2 1 3,503,886
Fuel Stock - Undistributed
P
25316 DG&T Working Capital DepositPSE
25317 DG&T Working Capital DepositPSE
25319 Provo Working Capital Depositt' )E
I2009
?010
2011
2012
2013
20't4
2015
2016
2017
201 8
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041tl
2046
2047
2048
2049
2050
2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
206s
2066
2067
2068
2069
Total Fuel Stock
Materials and Supplies
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
trcc
MSS
MSS
MSS
MSS
Total Materials and Supplies
25318
Stores Expense UndistributedMSS SO
Provo Working Capital DepositMSS SNPPS
Total Materials & Supplies
165 Prepayments
DMSC
GP
PT
P
PTD
Total Prepayments
186,683,177 175,098,536 11,584,641 1.619,253813 1 3,203,894
5b
5tr
SO
SNPPS
SNPPH
SNPD
SNPT
SG
5g
SSGCT
SNPPO
104,860,768
5,657,285
1 53,1 04
115,146,096
6,504
(2,1s7,848)
9,466,184
99,269,322
5,31 7,078
144,241
1 08,275,901
6,113
(2,0s2,494)
8,894,735
5,591,446
340,207
8,863
6,870,1 95
391
(105,354)
571,449
(1 63,904)
5,591,446
1 76,303
8,863
6,870,195
391
(10s,354)
--
ur't,ion
163
813
(273,000)(256,7111 (1 6,289)(16,289)
(273,000)
813
813
813
(256,711) (16,289)(1 6,289)
232.85S.09s 219,598,184 13,260,908 (1 63,904)13,097,004
s
GPS
SG
SE
SO
13,344,256
11 ,907,489
5,179,425
(70,1 65)
12,995,061
11,218,187
4,867,954
(6s,798)
349,1 95
689,301
311,470
(4,367)
349,1 95
689,301
311,470
(4,367)24,620,159 23,194,946 1,425,213 - 1,425,213
ars
REVISED PROTOCOL Page 10.33
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
DDS2 S
DEFSG SGP SGCT
DEFSG SG-PPSEP SSGCTDDSO2 SO
186M Misc Defened Debits
1 44,1 36,894
1,777 ,173
216,301,;83 202,840,273 13,461,4't0
1 38,557,536
1,670,116 107,057
5,579,3s8 (1 ,856,481)
1,924,321
104,516
(612,s72)
3,722,878
1,924,321
107,057
1 04,51 6
12,848,837
I
2070
2071
2072
2073
2074
2075
2076
2077
2078
2079
2080
2041
2082
ZUSJ
2084
2085
2086
2087
2088
2089
2090
2091
2092
2093
2094
,noq
2096
2097
2098
2099
2100
2101
2102tr
2107
2108
21 09
2110
2111
2112
2113
2114
2115
2116
2117
2118
21 19
2120
?121
2122
2123
2124
2125
21?6
2127
2128
?129
LABOR
P
P
DEFSG
LABOR
P
P
GP
Total Misc. Deferred Deblts
Working CapitialCWC Cash Working Capital
CWC
cwc
cwc
OWC ottrerwork. Cap.
131 Cash GP
135 Working Fund6 GP
141 Nor6 ReBivabte GP
143 oftHArR GP
232 AJP PTD
232 A/P PTD
232 NP P
232 atP T
2533 oho,M$.o{.cd. P
2533 tu.' Ms Dt. cd. P
230 Asi Rork obris P
230 Asr Rctr. ob[s P
254105 ARo RryLl€bf,ry P
254105 ARoRelbbny P
2533 chob Re'bn P
TotalWorldng Capital
Miscellaneous Rate Base18221 Unrec Plant & Reg Study Costs
P
18222 Nuclear Plant - Trojan
P
P
P
J
DE
Jg
SG
so
SE
SNPPS
EXCTAX
SNP
J9
SO
SO
S
SO
SE
Jg
e
SE
SE
i9
SE
SSECH
811
7,221,706
57,464,883
186,399
4,008,646
24,525,;39
(117,223)
(7,542,104)
(2,980,021)
(69,2241
(5,754,724\
0
(9,192,301)
7,221,7-06
54,009,168
1 75,609
3,759,1 70
,,,ror,nn,
(117,2231
(7,105,507)
(2,794,561)
(6s,061)
(5,396,582)
0
(9,192,301 )
3,455,715
10,790
249,4-76
2,5r9,991
1,41g,;47
(436,s98)
(18s,460)
(4,163)
(358,142)
:o
(299,491 )
(1 59,5s2)
(14,767)
3,156,2?4
10,790
249,4-76
1,419,;47
(436,s98)
085,460)
(4,163)
(372,5091
.
e
SO
SE
2,360,440
814 52,178,235 49,658,243 2,519,991 (159,552) 2,360,440
52,178,2_35 49,658,243
814
814
51.048,377 48,093.001 2.955,376 1171,3191 2,781,058
815
S
TROJP
TROJD
815
REVISED PROTOCOL
Year-End
FERC
ACCT OESCRTP
BUS
FUNC FACTOR Ref
UNADJUSTED RESULTSTOTAL OTHER IDAHO
Page 10.34
IDAHOADJUSTMENT ADJTOTALo
2130
2131
2132
2133
2134
2135
2136
zt5t
2138
21 39
2140
2141
2142
2143
2144
2145
2146
2147
2148
2149
2150
215',1
2152
2153
2154
2155
21 56
2157
21 58
2159
2160
2161
2162
Ci
2167
2168
2169
2170
2171
2172
2173
2174
2175
2176
2177
2178
)1 70
2180
1 869 Misc Defened Debits-TrojanPSP SNPPN
Total Miscellaneous Rate Bas6
Total Rate Base Additions
235 Customer Service Deposits
CUST
CUST
Total Customer Service Deposits
2281 Prop lns PTD2282 lnj & Dam PTD2283 Pen & Ben PTD2283 Pen & Ben PTD25335 Pens Oblig P254 lns Prov PTD
22841 Accum Misc Oper Provisions - Other
P
P
254105 ARO P23O ARO P2s4105 ARO P254 P
Customer Advances for Construction
DPW S
815
815
81s
B15
1,566,897,846 1,478,523,971 88,373,975 (29,088,622l.59,285,353
s
CN
SO
SO
SO
Q
SE
5U
5
SO
SG
SE
ats
(26,ss0,966)
(246,6s4,1 01 )
(1 10,680,657)
(2,1 89,604)
(31 ,496,139)
(2s,01 3,982)
(232,375,7-76\
(1 03,792,51 1 )
(2,1 89,604)
(29,602,083)
(1,536,984)
(14,278,325)
(6,888,146)
(1,894,0s5)
301,322
14,151,514
(1,235,662)
(126,81 1 )
(6,888,146)
DPW
T
DPW
CUST
S
SG
SE)u
SO
CN
815
s 268,456 268,456TROJD (1 ,841 ,521) (1 ,730,089) (1 1 1 ,433) - (1 1 1 ,433)rRoJD (3,723,144\ (3,497,852) (225,292' (225,29?\
s (4?,514,6531 142,019,979) (494,674) - (494.6741815 (47,810,861) (a6,
- (149,251)(1 49,251)
392,2_?1 (1,501,834)
Total Customer Advances for Construction
25398 SO2 Emissions
P
25399 OtherDefenedCredits
P
LABOR
P
P
SE
819
819
(s,431,879)
(22,e38,098)
(3,435,500)
(5,371 ,1 1 9)
(21,610,2s6)
(3,228,902)
(60,7s9)(60,759)
- (1,327,842)- (206,598)
819 (31 ,80s,a76) (30,
(1 ,327,842)
(206,s98)
;,,,
2182
2183
2184
2185
2186
2187
21 88
21 89
21 90
?191
2192
2193
2194
21 95
21 96
2197
21 98
2199
2200
220'l
2202
2203
2204
?205
2206
2207
2208
2209
2210
2211
2212
2213
Ci
2218
2219
2220
2221
2222
2223
2224
2225
2226
2227
2228
2229
2230
2231
)aa)
2233
2234
2235
zz50
2237
2238
2239
2240
2?41
REVISED PROTOCOL Page 10.35
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
190 Accumulated Defuned lncome TaxesPS
CUST CNP IBTLABOR SOP DGPCUST BADDEBTP TROJDPSGPSEPTD SNPDPW SNPDP SSGCT
Total Accum Deferred lncome Taxes
282
Accumulated Defened lncome TaxesPSPT SGT SNPT
Accumulated Defened lncome Taxes
GPS
ACCMOIT DITBAL
CUST CNPTD SNPDPW SNPDLABOR SODPW CIACPSEPSG
Accumulated Defened lncome Taxes283
B19
24,424,697
171 ,745,089
z,eoe,ioz
2,111,845
45,273,000
13,083,611
2,202,584
(28s,986,998)
750,735
(4,076,829,816)
(1,262,004)
zze,9r g
(59,131 ,633)
(1,794,043)
(82,727,196)
(217,202,277)
(8,370,903)
(2,410,570)
(674,454)
24,236,964
161,803,101
z,gu,;73
1,984,055
42,550,457
1 2,269,360
2,095,046
(268,788,8s1 )
1,224,248
(3,848,299,683)
(1,188,949)
256,867
(56,823,754)
(1 ,686,1 56)
(77,578,717)
(204,628,860)
(7,886,328)
12,270,7-90)
(633,825)
187,7_33
9,941,988
1r a,aoo1
127,790
2,7?2,542
814,?51
'107,538
(17,198,1 48)
(473,s13)
(228,530,132)
(73,05s)
n,iqt
(2,307,879)
(107,887)
(5,148,479)
(12,573,41 6)
(484,575)
(1 39,780)
(40,629)
(5,552,8s5)
(2.:.:6,;s4l
1243,044,0821
228,530,132
4,019
6,557
(187,042\
231,788
(769,964)
1,048,334
11.228.879
187,7_33
4,389,134
rr a,3ool
127,790
486,348
814,251
107,538
(243,51 7,595)
0
4,019
6,557
(260,097)
(2,076,091)
(877,851 )
(4,100,145)
(1,344,5371
(484,575)
(139.780)
(40,629)
281
17,198,148
-(0)
819
3,834 3,834(30,s13) (13,466)(s,767,726) (9,180,333) (587.3s3) 230,804 (356,589)
819 (4,086,834,897) (3,857,187,851) (229,647,047) (14,486,291) (244,133,338)
LABOR SO
GP
P
P
GP
PTD
P
P
P
P
S
SG
SE
GPS
SNP
TROJO
SSGCT
SGCT
SSGCH
S
rrc84
tTc85
tTc86
lTc88
tTc89
ITCgO
SG
B19 (372,311,075) (351,508,430) (20,802,646) 1 1,739,037 (9,063,609)
819 (4,483,328,537) 14,229,s64,17s1 (253,764,362)6,661,844 (217,102,5181Total Accum Defurred lncome Tax255 AccumulatedlnvesunentTaxCredit
PTD
PTD
PTD
PTD
PTD
PTD
PTD
PTD
Total Accumlated ffc
Total Rate Base Deductions
(s4,665)
(1 5)
(44,478)
(1 33,324)
(143,250)
i,',
(44,4781
(1 33,324)
(123,222\
(54,665)
:
(20,028)
(s4,665)
tzo,ozat(257,463) (241,980) (15,483) - (15,483)819 (633,194) (543,01
(4,982,482,5781 11,701,523,7681 {280,958,810} 21,357,651 (259,60'1,1s9)
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 10.36
IDAHO
ADJUSTMENT ADJTOTALI
2242
2243
2244
2245
2246
2247
2248
2249
2250
2251
2252
2253
2254
2255
2256
2257
2258
2259
2260
2261
2262
2263
2264
?265
2266
2267
2268
2269
2270
2272
2273
2274ei
2278
2279
2280
2281
2282
2283
2284
2285
2286
2287
?289
2290
2291
2292
2293
2294
2295
lZJO
2297
lO8SP
1 OSHP
Steam Prod Plant Accumulated DeprPSPSGPSGPSG
H5UP SSGCH
Nuclear Prod Plant Accumulated DeprPSG
Hydraulic Prod Plant Accum DeprPSPSGPSG
PSGPSG
Other Production Plant - Accum DeprPS
12,949,335
(74s,905,999)
(807,386,340)
(1,01 I,026,455)
11,701,639
(701,050,108)
(7s8,833,260)
(950,227,250)
1,247,697
(44,855,891 )
(48,553,080)
(60,799,205)
1 ,247,697
(44,855,891)
(48,553,080)
(52,671 ,929)8,127.276
(203,s83,328) (192,527,004) (11,056,325) (2,656) (11,0s8,981 )(2.754.952.747\r2.590.935.983)(164.016.804',|8-124.620 (155.892.1 83)
SG
5g
P
P
817
817
1,012,132
(1 57,216,635)
(28,773,212)
(1 1 2,652,390)
(33,574,857)
1,012,132
(147,762,2371
(27,042,903\
(10s,877,91 3)
(31.555,795)
(e,454,;e8)
(1,730,309)
(6,77 4,477)
(2,019,062)
(28,35S)
15,641
(e,454.;ss)
(1,730,309)
(6,802,83s)
(2,003,421)
B17 (331,204,962) (311,226,716) (19,978,246) (12,717) (19,990,963)
SG
Jg
5g
SSGCT
108EP ExperimentalPlant-AccumDeprPSG
Total Production Plant Accum Depreciation
Summary of Prod Plant Depreciation by Factor
5
DGP
DGUqn
SJgUH
55UU I
Total of Prod Plant Depreciation by Factor
108TP Transmission Phnt Accumulated DeprTSGTSGTSG
Total Trans Plant Accum Depreciation
P
P
P
P
(s32,58s,;oe)
(289,967,826)
(500,s60,798)
(272,530,286)
(3?,027,;11
(1 7,437,539)taa,iosl
(s2,o27,811)
(17,476,142\
(29,587,7.393.915),193,857 (2.193.85
59
1
817 (3,938,301,956) (
81'l
B17
144
13,961,467
(3,719,092,323)
(203,583,328)
587_
(378,269,334)
(416,318,447)
12,713,7_70
(3.49s,440,551 )
(192,527,004)
(355,521,685)
1391,282,672)
1,247 ,697
(223,651,772)
(11 ,056,32s)
2.193.857
(22,7 47,6491
(25,035,775)
8,075,956
(2,656)
1,247,697
(215,575,815)
(11,058,S81)
'193
(22,747,649)
(2s,03s,775)
REVISEO PROTOCOL
BUS UNADJUSTED RESULTS
DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO
Year-End
FERC
ACCT
Page 10.37
IDAHOADJUSTMENT ADJTOTAL
2298 108360 LandandLandRights2299 DPW S
2300
2301
2302 108361 Structures and lmprovements2303 DPW S
2304
2305
2306 108362 Station Equipment2307 DPW S
2308,2no
2310 108363 StorageBatteryEquipment2311 DPW S
2312
ZJ IJ
2314 108364 Poles, Towers & Fixtures2315 DPW S
2316
2317
2318 108365 Overhead Conductors23,19 DPW S
2320
2321
2322 108366 Underground Conduit2323 DPW S
2324
2325
2326 108367 UndergroundConductors2327 DPW S
2328
23292330 108368 Line Transformers
{ii 1os36e services
DPW s
2335 DPW S
2336
23372338 108370 Meters2339 DPW S
2340
2341
2342
2343
2344 108371 lnstallations on Customers' Premises2345 DPW S
2346
2347
2348 108372 Leased Property2349 DPW S
2350
2351
2352 108373 Street Lights2353 DPW S
2354
2355
2356 108D00 Unclassmed Dist Plant - Acct 3002357 oPW S
2358
2359
2360 108DS Unclassified DistSub PIant-Acct300?361 DPW S
2362
2363
2364 108DP Unclassifled Dist Sub Plant - Acct 3002365 DPW S
2366
2367
C:
rotal Distrrbution prant Accum Depreciation
2371 Summary of Distribution Plant Depr by Factor2372 S
23732374 Total Distribution Depreciation by Factor
817
817
817
817
B17
817
(22.682.996) (22,060,018)(622,578\(622,978)
(22.682.996)(22,060,018)(622,978\(622,978\
(254,185,47s) (242,719,639) (11,465,8s4) - (11,465,834)
817
(1 51 .255.732)(147,249,?62\ (4,006,470)(4,006,470)
(151.255.732\(147.249,262\(4,006,470)(4,006,470)
(357,567,091) (344,541,738) (13,025,353) - (13,02s,3s3)
817 (357,567,091) (344,s41,738) (13,025,353) - (13,025,353)
817
817
817
(7,256,471) (7,113,701) (142,770) - (142,7701817 (7,256,471) (7,113,701) (142,7701 - (142,7701
(29,886,411) (2e,4s5,392) (431.019) - (431,019)
817 (29.886,411) (29,455,392) (4s1,019) - (431,019)
817
817
(6,689,946) (6,704,863) 14,917 - 14,917(6,689,946) (6,704,863) 14,917 - 14,917
(2,580,675,1991 (2,445,972,112) (134,703,087) - (134,703,087)
(2,580,675,1 99)(2,445,972,112\(1 34,703,087)
817
817
- (134,703,087)
817
;,,,
2376
2377
2378
2379
2380
2381
2382
2383
2384
2385
2386
2388
2389
2390
2391
2392
2393
2394
2395
2396
2397
2398
2399
?400
2401
2402
2403
2404
2405
2406
2407
{ii
2412
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
2444l.'
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHo ADJUSTMENT ADJ TOTAL
REVISED PROTOCOL
YearEndFERC BUS
1O8MP
G.SITUS SPT SGPT SG
u-59 J9CUST CNPTD SOPSEG.SG SSGCT
G.SG SSGCH
Mining Plant Accumulated Depr.PS
108MP Less Centralia Situs DepreciationPS
1081390 Accum Depr- Capital LeasePTD SO
Rgmove Capital Leases
1081399 Accum Depr-Capital LeasePSPSE
Remove Capital Leases
Total General Plant Accum Depreciation
Summary of General Depreciation by Factor
DGP
DGU
SE
SO
CN
D9
DEU
SSGCT
SSGCH
Remove Capital Leases
Total General Depreciation by Factor
Total Accum Depreciation - Plant ln Service
1 1 1 SP Accum Prov for Amort-Steam
5U
SSGCT
UNAOJUSTED RESULTS
(201,690,659)
(1,229,550)
(3,126,9121
(83,1 38,520)
(7,208,390)
(92,554,201 )
(1,694,556)
(200,072)
(5,31S,s23) 140,723
Page 10.38
TDAHO
- (14,417,1 80)- (78,671)
(200,072)
(s,1 78,801)
(293,484)
(5,693,748)
(1 12,459)
(6,064)
(21 6,107,840)
(1,308,2211
(3,326,984)
(88,458,043)
(7,s01,875)
(98,241,192)
(1 ,807,015)
(81,779)
(14,417,180)
(78,671)
(2s3,484)
(5,686,ee1)
(1 12,459)
(6,064)
(6,7s7)
817
SE
817
817
817
817
817
817
B't7 (419,160,082){392,91S2s4}(26,21/J,8281 133,965 (26,106.862)
(21 6,107,840)
(1 ,807,01s)
(98,241,192)
(7,501,875)
(93,093,248)
(81,7791
12,327,135)
(201,690,659)
(1,694,556)
(92,554,201)
(7,208,390)
(87,494,982)
(75,71 5)
(2,200,7-51)
(14,41 7,1 80)
(1 1 2,459)
(5,686,e91)
(293,484)
(5,598,266)
(6,064)
(126,383)
ru,irrr
140,7_23
(14,417,1-801
(1't2,459\
(5,693,748)
(293,484)
(5,457,5,14)
(6,064)
(1 26,383)
11 1GP Accum Prov for Amort-GeneralG.SITUS SCUST CNI-SG SG
P
P
PTD
P
817
818
(8,.143,081,694)(7,955,942,007)(487,099,587)8,282,415 (478,E17,2721
(1 1 ,758,017)
(1 81 ,793)
(4,687,538)
(11,483,257')
(1 70,860)
(4,416,186)
(274,761)
(10,932)
(271,352)
(274,761],
(10,e32)
(271,3-52)SO
SE
(7s,71s)
818
REVISED PROTOCOL
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 10.39
IDAHOADJUSTMENT ADJTOTALQ.,
2447
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
?474
2475
2476
2477
2478
ei
2483
?484
2485
2446
2487
2488
2489
2490
2491
2492
2493
2494
2495
2496
1 1 1HP Accum Prov for Amort-Hydro
P
P
P
P
11 1lP Accum Prov for Amort-lntangible PlantI-SITUS SPSGPSGPSEI-SG SGI-SG SGI-SG SG
CUST CNP SSGCTP SSGCHPTD SO
11 1 lP Less Non-Utility PlantNUTIL OTH
1 1 1390 Accum Amtr - Capital LeaseG.SITUS SPSGPTD SO
R6mov€ Capital Lease Amh
Total Accum Provision for Amortization
Summary of Amortization by Factor
DGP
DGU
SE
5U
CN
SSGCT
SSGCH
SG
Less Capital Lease
Total Provision For Amortization by Factor
cn
SG
QA
SG
(1,440,957)(1,354,303)(86,654)(86,654)
trt6
818
(1 ,440,957)(1,3s4.303)(86,654)(86,654)
16,347,306
(432,129\
(213,691 )
(56,209,1 93)
(67,607,339)
(4,907,413)
(1 1 6,047,890)
(869,890)
17,206,874
(406,1 43)
(200,392)
(52,828,990)
(63,s41,696)
(4,612,300)
(1 1 1,507.926)
(822,647)
(8se,568)
(25,987)
(13,299)
(3,380,203)
(4,065,643)
(295,1 1 3)
(4,539,963)
(47,242\
(303,631 )
tzar ,325t
(1,163,199)
(2s,987)
(1 3,299)
(3,380,203)
(4,346,967)
(295,1 13)
(4,539,963)
- (47,242)(298,534,092) (281,2s2,s3s) (17,281,ss7) (41,809) (17,323,365)
(528,474,331)(497,e65,7s7)(30,s08,574)(626,76s) (s1,135,339)
396,357 396,357910,304 855,5628.673.284 8.171.205
sq,iqz
502,080
uo,io,
502.080
9,979,946 9,423,124 556.822 556,822
eta
4,985,646
(213,691)
(294,548,345)
(1 16,047,890)
(869,8e0)
(129,868,51 9)
6,1 19,974
(200,392)
(277,497,516)
(111,507,926)
(822,647)
(122,058,731 )
(1 ,1 34,329)
(13,299)
(1 7,050,829)
(4,539,963)
(47,242)
(7,809,788)
(303,631 )
to,,uor)
rrr',,rrul
(1,437,960)
(1 3,2e9)
(1 7,092,638)
(4,s39,963)
(47,242)
(8,091 ,1 13)
Rocky Mountain Power
RESULTS OF OPERAT]ONS
USER SPECIFIC INFORMATION
OTHER INFORMATION
The capitaf structure is calculated using the five quarter average from 1213112014 to 123112015.
Page 11.1
STATE:
PERIOD:
IDAHO
DECEMBER 2015
JAM Dec 2015 Results lD
Revenue Requirement Department
4t2512016
4:10:01 PM
Year-End
ROLLED.IN
Separate Jurisdiction
12 Coincident Peaks
75% Demand
25o/o Energy
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF RATE BASE:
ALLOCATION METHOD:
FERC JURISDICTION:
8 OR 12 CP:
DEMAND %
ENERGY %
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAUSTATE COMBINED RATE
TAX RATE
35.00%
4.54o/o
1.619
37.9510
CAPITAL STRUCTURE INFORMATION
CAPITAL
STRUCTURE
48.81o/o
0.01o/o
51.18o/o
1d656r
EMBEDDED
COST
WEIGHTED
COST
2.514o/o
0.001%
5.067%_-_ffi-
DEBT
PREFERRED
COMMON
5.15o/o
6.75o/o
9.90%
ROLLED.IN
Year-End
Description of Account Summary:Ref
RESULTS OF OPERATIONS SUMMARY
TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.2
IDAHOADJUSTMENTS ADJTOTALIDAHO
1
2
3
4
6
7I
o
10
11
12
13
14
15
16
17
18
19
20
21
22
t5
24
26
27
28
29It
34
35
Jb
37
38
20
40
41
43
44
45
46
47
48
49
50
51
52
54
55
56
57
58
59
60
61
62
63
64
65
C
Operating Revenues
General Business Revenues
lnterdepartrnental
Special Sales
Other Operating Revenues
Total Operating Revenues
Operatjng Expenses:
Steam Production
Nuclear Production
Hydro Production
Otirer Po\,rcr Suppty
Transmission
Distribution
Customer Accountjng
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 Defened Debits
Elec Plant Acq Adi
Nuclear Fuel
Prepayments
Fuel Stock
Material& Supplies
Working Capital
Weatherization Loans
Miscellaneous Rate Base
Total Electric Plant
Rate Base D6ductions:
Accum Prov For Depr
Accum Prov For Amort
Accum Def lncome Taxes
Unamoriized ITC
Customer Adv for Const
Customer Service Deposits
Misc. Rate Base Deductions
Total Rate Base Deductions
Total Rate Base
Retum on Rate Base
Retum on Equity
Net Power Costs
Revenue Requlrement lmpact
Rate Base Decrease
(a72.4a1\ (894.768) 22.287 (75.940)
11.3 4,810,600,630 4,525,581,524 285,019,107 (16,736,268) 268,282,83911.3 0 0 0 0 011.3 269,833,622 254,012,880 15,820,741 4,296,031 ?0,116,772
1 1 .4 154,846,293 145,924,29'1 8,922,001 (109,286) 8,812,71611.4 5.235,280,54s 4,925,518,695 309,761,849 (12,549,523) 297,212,327
1 1.5
11 .6
11.7
11.9
1 1.10
11.12
11.12
1 1.13
1 1.13
11.14
11.14
'11.16
11.17
11.17
11.20
11.20
11.19
11.17
11.4
11.20
1 ,146,025,051
0
42,326,257
1,007,353,120
215,664,452
?o7,035,425
81,365,999
135,712,011
0
1 34,2s5,043
'l,075,058,799
0
39,780,920
946,351,827
202,685,748
1 96,364,734
77,667,254
131,086,208
0
127,190,984
70,966,252
U
2,545,337
61,001,293
12,978,704
10,670,691
3,698,744
4,62s,803
0
7,064,0s9
(1,372,716)
0
18,032
1,2s4,642
(370,80s)
139,085
799,262
(3,822,725)
0
(357,386)
69,593,537
0
2,563,368
62,255,935
12,607,899
10,809,776
4,498,007
803,078
0
6,706,673
2,969,737,357
674,204,141
43,422,397
1 85,302,308
134,575,217
26,335J25
172,506,160
(4,756,408)
2,796,'t86,473
635,979,535
40,683,758
176,476,212
1 26,8s4,s83
24,801,992
1 60,1 54,040
(4,211,476\
1 73,550,884
34,224,606
2,738,639
8,826,095
7,720,634
1 ,533,133
12,352,120
(545,332)
(3,712,611)
(254,218)
(1,265,670)
314,?62
(7,738,947)
(961,530)
5,043,089
169,838,273
37,970,389
1,472,970
9,140,357
(18,313)
571 ,604
1 7,39s,208
(s4s,332)
(53_652)
4,200,453,816
1,034.826,728
3,956,030,749
969,487,946
244,423,067
65.338,782
(8,6s1,564)
(3.897.959)
235,771,503
61,440,824
11.30
I 1.31
11.33
11.31
11.3'l
11.32
11.32
11.32
11.31
11.34
'11 .38
11.39
11.35
1 1.35
11.34
11.34
26,317,061 ,346
23,319,217
955,399,607
43,011,308
0
54,981,163
'186,683,177
232,859,093
51,040,498
19,595,904
0
24,791,535,710
22,503,344
902,143,469
41 ,1 17,858
0
52,207,461
'175,065,058
219,546,246
48,072,973
17,717 ,630
0
1,525,525,637
815,873
53,256,1 38
1,893,450
0
2,773,703
1 1 ,618,1 19
13,312,847
2,967,525
1,878,274
0
26,849,422
(815,873)
(29,307,076)
(285,696)
0
0
1 ,619,253
(1 63,904)
(174,552)
0
0
1,552,375,0s9
(0)
23,949,062
1,607,754
0
2,773,703
13,237,372
13,148,942
2,752,974
1,878,274
0
11.34 (464,835,104) (439,601,456) (25,233,648) 14,472,591 (10,761,057)
27,883,9s1.3'14
(8,443,081,694)
(546,542,636)
(4,483,328,537)
(633,1 94)
(33,685,743)
0
(1 3,972,1 06,909)
13,911,844,405
26,269,909,749
(7,955,189,995)
(515,361,302)
(4,229,559,640)
(543,01 8)
(31 ,791,687)
0
(13,172,O47 ,100)
13.097.862.649
1,614,041,565
(487,891,699)
(31,181,334)
(2s3,768,897)
(90,1 76)
(1,894,055)
0
(800,05e,809)
813,981,757
(2,278,426)
8,28?,121
(626,822)
6,669,352
0
242,970
0
29,O40,211
26,761,785
1,61 1 ,763,139
(479,609,578)
(31 ,808,1 56)
(247,099,545)
(90,1 76)
(1 ,6s1,085)
0
(771,01 9,598)
840,743,541
8.027o/o
1O.77Oo/o
101,3't7,915
6,71 3,982
@8,78e,245l.
7 .3080/o
9.365%
91,646,1 56
6,934,722
(55,026,6271
ROLLED.IN
Year-End
FERC BUS
442 Commercial & lndustrial SalesOSPSEPT SG
445
Public Street & Highway Lighting0s0so
Other Sales to Public AuthorityOS
lnterdepartmental448
DPW
GP
Total Sales to Ultimate Customers
UNADJUSTED RESULTS
Page 11.3
IDAHOe
71
72
73
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
o2
94
OE
96
97
98
99
100
101
102
ei
107
108
109
110
111
112
113
114
115
116
117
118
119
120,t21
122
123
124
125
126
127
128
129
130
131
t5z
133
134
135
136
137
138
139ei
143
144
145
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
440 ResidentialSales
0 1,781,722,516 1.708,668.571 73,0s3,945 72,330,545
.708.668,57116B1
(723,399)
2,992,033,307 2.780.580.774 211.452,532 (15,998,641)1 95,453,892
ar
512,630 (14,227) 498,402
B1
19,942,7 47 19,430,1 17
81 19,942,747 19,430,117 512,630 (14,2271 498,402
16,902,061 16,902,061
4.810.600.630 1.525.5A1.524 285.019,107 (16.736.2681 268,282,839
6.751.433 6,751,433
6,751,433 6,751,433
263,082,1 89 247,261,447
447
B1
BI
B1
B1
B1
B1
Sales for Resale-Non NPc
P
J
SO
5U
SE
>u
)
S
SG
SO
447NPC Sales for Resale-NPL
P
P
P
15,820,7-41 4,296,031
M9
TotalSales for Resale
Povision for Rate Refund
P
P
Total Sales hom Electricity
450 Forfeited Discounts & lnterestCUST SCUST SO
451 Misc Electric Revenue
CUST
GP
GP
Water Sales
P
Rent of Electric Property
DPW
T
T
GP
B1 269,833,622 254,012,880 15,820,741 4,296,031 20,116,772
s.080.434.252 4.779,594.404 300,839,848 (12,110,2371 288,399,61'l
9,141,2-76 8,733,327 407,950 407,9s0
B1 I,141 ,276 8,733,327 407,950 rc7,950
5,521,840 5,433,240
8.862
88,600
545
88,600
545
1
5b
)
SG
5g
SO
9,020,770
6,1 78,1 99
'18,000
8,862,359
5,8C6,666
16,918
158,411
371,533
1,082
158,41 1
aa1 <aa
1,082
453
B1
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 11.4
IDAHO
ADJ TOTALI146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178ti182
183
184
185
186
't87
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
214I
456 Other Electric Revenue
DMSC
CUST
OTHSE
OTHSO
OTHSGR
Total Other Electrlc Revenues
Total Electric Oporating Revenues
Summary of Revenues by Factor
J
CN
SE
SO
5U
DGP
Total Electric Operating Revenues
Miscellaneous Revenues
41 160 Gain on Sale of Utility Plant - CRDPW S
TSGGSOTSGPSG
41170 Loss on Sale of Utility Plant
S
CN
SE
SO
SG
(6,239,8-271
8,324,826
1,473,932
117,543,590
(6,238,140)
7,806,735
1,388,492
110,474,975
(1,688)
518,091
85,440
7,068,615
409,428
(483,857)
407,740
518,091
85,440
6,584,758
B1
BI
B1
154.8116,293 115.924.291 8.922.001 (109.286|8.812.716
5,235,280,545 4.925,518,695 309,761.8,19 fi2,s49,s23)297,212.327
4,834,796,123
8,324,826
5,337,618
386,821,978
4,549,123,743
7.806.735
363,560,006
285,672,380
518,091
23,261,972
(16,326,840)
(34,856)
3,812,1_73
269,345,541
518.091
274,550
27,074,145
5.029.212 309.407
B1
DPW
T
S
Jg
4114 Gain from Emission AllowancesPS
41 181 Gain from Disposition of NOX Credlts
SE
SE
8,1
4't94
421
lmpact Housing lnterest lncomePSG
(Gain) / Loss on Sale of Utility PlantDPW STSGTSGPTD SG-PPTD SO
(1,236,3-74)
(1 86,;36)
750
(872,/Al)
(1,236,3-74)
fii,;lrl'l
51 7.630
(894.768)
(10,813)
120
10,788
727
(7s,940)
(25)
5S
B1
Total Miscellaneous Revenues
Miscellaneous Expenses4311 lnterest on Customer Deposits
CUST
Total Miscellaneous Expenses
Net Misc Revenue and Erpense
(53,652)
B1
BI $72.4a11 (894.768)22.2E7 (75.940)(53.652t
ROLLED-IN Page 11.5
I I:1';=* BUs ,NADJUSTEDRE.,LT' rDAHo
V ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
215 500 Operation Superuision & Engineering
216
217
218
219
220
221
222
223
224
zac
226
227
228
PSGPSG
501 FuelRelated-NonNPC
966.5811,439,756 1.3s3,175 86,581 - 86,58182 15,517,011 14.583,878 933,133 120,029 1,053,162
13,614,538 ar,rur.ro,,or.r93 1.304.580 ,,'rua,in
,,urr,ir, .,oou,uru ,ru,.ru - ,rr,rru82 17 ,244,334 16,171 ,143 1 ,073.191 1 ,304.580 2.377 .772
14.077.255 13,230,704 846,551 120,029
PSPSEPSEPSEoetr
PSE
229 501NPC Fuel Related-NPo230 P231 P232 P
ctr
SE
SE
SE
(4,116,984)
802,486,900
,u,',uu,r',,
(4,067,670)
752,544,5-94
54,565.032
(49,31 4)
49,942,307
3,621 .185
49,314
(4,867,849)45,O74,4-57
3.621.185234
236
237
238239 502
240
241
242
243244 503
245
246
247
P
P
Total Fuel Related
Steam Expenses
P
P
Steam From Other Sources-Non-NPCDetr
82 856,556,1 34 803,041,956 53,514,178 {4,818,536)48,69s,643
72,035,045 4,609,080 (28,307)4,580,773
(2s)(2s)
(2s)
53,240 300,994
1,634,440
5g
SG
(25\82
C
503NPc steamFromothersources-NPc
252 505 Electric Expenses253 P SG254 P SG
255
256257 506 Misc. Steam Expense258 P SG259 P SE260 P SG
261
262263 507 Renls264 P SG265 P SG
266
267268 510 Maint Supervision & Engineering269 P SG270 P SG
271
272
273
274275 51 1 Maintenance ofStructures276 P SG277 P SG
278
279280 512 Maintenance of Boiler Plant281 P SG282 P SG
283
284
*
513 Maintsnance of El""'," t',"nt
:3
288
289290 514 Maintenance of Misc. Steam Plant291 P SG292 P SG
293
2942-95 Total Steam Power Genemtion
59,387717,209 674,079 43,130 - 43,13082 2,351,648 2,210.229 141,419 (38,902) 102,517
1,536,151 98,289 (38,902)
(16,s96,63s)
1 ,021,693
(5,598,578)
960,252
(e98,057)
61.441
2,223,249 1,2?5,192
61.441
82
82
(1 s,574,943)(1 4.638,326)(936.61 7)2,223,249 1,286.633
394.702 370.966 lJ,/50 23,736
394,702 370,966 23,736 23,736
6,223,663
2,291,276
5,849,396
2,1 53,488
374,267
137,788
(1 28,1 06)246,161
137,7888,514,939 8,002,884 512.055 (1 28,1 06)383,949
29,272,288
1,392,665
27,511,966
1,308,916
1,760,322
83,749
(8,3471 1,751,975
83,74982 30,664,953 28,820,882 1)8!4,071 (8,347) 1,835,725
91,820,297 86.298,581 5,521,716 (42,613)5,479,103
11 193.1 193,
82 l.714_851 42.61 2
32,033,412 2,044,336
8,663,254 8,142,279 520,974 (3,695) 517,2793,230,982 3,036,684 194,299 - 194,29982 11,894,236 11.178,963 715,273 (3,695) 711,578
76,644,125
82 1.'t 46.025.051 1.07s.058.799 70.966.252 11.372.7161 69.593.537
ROLLED.IN
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AOJUSTMENT ADJ TOTAL
P
Nuclear Fuel Expense
P
Coolants and Water
P
Steam Expenses
P
SG
520
523 Electric Expenses
P
Misc. Nuclear Expenses
P
524
530
Maintenance Super & Engineering
PSG
Maintenance of Structures
PSG
Maintenance of Reactor Plant
PSG
Maintenance of Electrlc Planl
PSG
Maintenance of Misc Nuclear
PSG
532
Page 1 1.6o296
297
298
299
300
301
302
303
304
305
306
307
308
ano
310
311
31?
313
314
315
316
317
318
319
320
321
322
czJ
324
325
326
327
328
ei
aaa
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
354
355
356
357
358
82
82
82
82
82
82
SE
5g
SG
SG
SG
s18
519
B2
B?
82
82
B2
531
528
Total Nuclear Powet Generation
535 Operation Super & EngineeringP DGPPSGPSG
536
DGP
5b
SG
,,ooo,io,
1.395.409
u,rnr,rru
1,311,495
*r,iu,
83.914
26,404 473,861
83,914
82
82
8,836,151 8,304,780 531,372 26,404 557,776
Water For Power
P
P
P
121,947 114,614 7,333 7,133
121,947 114,614 7,333 7,333
ROLLED.IN
Year-End
FERC BUSACCT OESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 11.7
IDAHOADJUSTMENT ADJTOTAI-
359 537 Hydraulic Expenses360 P
361
362
363
364
365366 538
367
368
369
370
371
372
2?? 4aO
374
375
376
377
378
379
380381 540
382
383
384
385
386
387388 541
389
390
391
G 542
396
397
398
399
400
401
402
403
444405 543
406
407
408
409
410
411412 544
413
414
415
416
417
418419 545
420
421
422
423
424
425
P
P
Electric Expenses
P
P
P
Misc. Hydro Expenses
P
P
P
DGP
SG
DU
4,015,084
312,916
z,ztt,isz
294,098
,or,iu,
'18,818
?41,452
18,818
DGP
SG
SG
DGP
SG
5g
DGP
SG
SG
DGP
5U
5G
82
82
82
82
82
11,173,045
9,206,871
',,urn,io,
54.391
10,501,142
8,653,206
,,0r, ,ruo
51 ,120
671,904
5s3,665
n',,aua
3,271
(14,2421 657,661
s53.665
n',,a53
3.271
B2
Rents (Hydro Generation)
P
P
P
Maint Supervision & EngineeringP DGPPSGPSG
Maintenance of Structures
1,573,497 1,478,873 94,624 94,624
23365388 5,870 5,894
P
P
P
P
P
P
,ur,io,.
142,093
719,192
133.548
ou.i ,
8,545
ou,ifi
8,545
907.301 852_740 54.562 54.562
Maintenance of Dams & WaterwaysP DGPPSGPSG
Maintenance of Electric Planl
az
1,041,508
371,684
1,28g,;19
459.907
978,876
349,333
,,r'rr,io"
432,250
62,632
22,352
,riT
27,657
62,632
22,352
27,657
OGP
SG
SG
145.228
Maintenance of Misc. Hydro PlantP DGP
H59
PSG
?,386,577
629,061
2,243,433
591.23?
143,544
37.829
143,544
37,829
B2
82
3.016,038 2,834,665 181 ,373 181 .373
426 Total HydraulicPowerGeneration 42,326,257 39,780,920 2,545,337 18,032 2,563,368
ROLLEO.IN
Yoar-End
FERCACCT DESCRIP
BUS
FUNC
Page 11.8
UNADJUSTEO RESULTS IDAHO
FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJ TOTAL
546 Operation Super & EngineeringPSG
547 FueFNon-NPC
P
P
547NPC Fuel-NPC
P
P
548 Generation Expense
P
P
549 Miscellaneous Other
P
P
P
550 Rents
5g
418,092 392,949 25,142 1-92 25,334
82
82
SE
SE
SE
SE
5g
S
SG
5b
c
SG
SG
?69,192,787 252,435,730 16,753,057 631,749 17,384,8063.233,408 3,032,179 201.229 - 201,229
82 272,426,195 255,471,909 16,954,286 631,749 17,586,036
17,605,641 16,546,906 1,058,735 - 1,058,735
632,475 594,44'1 38,035 - 38,03582 18,238,116 17,141,347 1,096,770 - 1,096,770
36,949 36,9494,525,090 4,2s2,968 ro,ozsl zoo,o+s
469,383
40,323
469,383
37,898
ztz,izt
2,425
3,183,350 2,991,916 191,434 - 191,434
82 7,745,388 7,281,833 463,556 (6,073) 457,482
P
P
P
2,425
7 179.312 179.312
82 181
551
427
428
429
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
459
eii
464
465
466
467
468
469
470
471
472
473
474
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
e,
s00
501
502
503
504
505
552
Maint Supervision & EngineeringPSG
Maintenance of Structures
P
P
)g
5b
4,043,824 3,800,644 243j80 243J80
144.1 109 11 11
B2
553 Maint of Generation I Electric Plant
PSG
PSG
PSG
Maintenance of Misc. Other
P
P
P
fotal Other Power Gene.ation
555 Purchased Power-Non NPCOMSC S
555NPC PurchasedPower-NPC
P
P
Soasonal Conl P
Total Purchased Power
556 System Control & Load DispatchPSG
11,136,467 712,55413,453,413 860,801
650,458 611 ,342 39,1 16 - 39,1 ',16
82 26,813.693 25,201,222 1,612,471 (145,7971 1.466,674
11 ,849,021
14,314,214
(145,797) 566,757- 860.801
SG
Sg
SG
SE
5g
DGP
57,638
1,259,962
'164.169
54,172
1,184,192
154,296
3,466
75,769
3,466
75,769
182
82 334,812,734 314,165,408 20,677,326 485,127 21,162,453
12q A5A 120 456 - - -
12qA56 12qA5A - - -
36,783,1 83 (2,025,251)61 1 ,665,418
1 1 ,312,861
574,882,?35
10,608,812 704,0_49 1,190,339
34,757,932
1,894,388
622,979,Xt9 585,491 ,047 37,487,233 (834,912) 36,6s2,320
B2
1,426,643 1,340,8s0 85.793 85,793
82 1.426.643 1,340.850 85,793 85,793
ROLLED.IN
Year-End
FERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 1'1.9
IDAHOADJUSTMENT ADJTOTALIDAHOI
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
s33
534
535
536
537
538ti542
543
544
545
546
547
548
549
550
551
552
554
555
s56
557
558
EAO
560
561
562
563
564
565
566
567
s68
569
570
571
ctz
c/J
574
{:
579
580
557 Other Expenses
P
P
P
P
P
P
Embedded Cost Differentials
Company Owned Hydn P
Comparry Owled Hyd( P
Mid-C Contract P
Mid-C Contract P
Existjng QF Contracts P
Existing QF Contracts P
Hydro Endowment Fked Oollar Proposal
Klamath Surcharge Situs P
ECO Hydro P
Total Other Power Supply
Total Production Expense
S
SG
SGCT
CE
SG
TROJP
1,684,305
45,1 59,404
't,122,425
no::,
1,717 ,279
42,443,693
1,054,810a,:,
(32,e73)
?,715,711
67,615
:'
975,961
628,477
(12)
-
942,988
3,344,188
67,615
:,,
92 45,
DGP
)g
MC
SGc
SG
5
c
82
82
672.510,386 632,186.4r8 40,323,968 769,51 5 41,093,482
2,195,704,428 2,061,191,545 131,512,882 (r00,042)134,412,840
Summary of Production Expense by Factor
S
Jg
SE
SNPPH
TROJP
SGCT
DGP
DEU
DEP
SNPPS
SNPPO
DGU
MC
SSGCT
SSECT
SSGC
SSGCH
SSECH
Total Production Expense by Factor560 Operation Supervision & Engineering
561
T
Load Dispatching
T
Station Expense
T
Overhead Line Expense
T
Underground Line Expense
T
409,s09 384,883 24.626
(1,796,490)
1,030.731,538
1,165,646,955
1,122,425
(1,714,203)
968,747,345
1,093,103,593
1,0s4,810
(82,287)
61 ,984,193
72,543,3-62
67,615
1,025,275
562,660
(1,687,977)
942,988
62,546,852
70,855,385
67,615
?4,626
82
82
DU
Jg
5g
Dg
562
2,195,704,428 2,061,191,545 134,512,882 (100,042) 134,412,840
9.280.674 8,722,570 558,1 04 30,503 588,607
9,280,674 8,72?,570 558,104 30,503 588,607
18,759,105 17,631 ,005 1,1 28,100 - 1,128,100
az
3,072,973 2,888,176 184,797 - 184,797
ez
24.62682
563
J9
82
409.s09 384.883 24,626
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 1 1.10
IDAHO
ADJ TOTALI
581
582
583
584
585
586
587
588
589
EOn
591
EO'
s93
594
595
596
597
598
599
600
601
ovz
OUJ
604
605
606
607
608
609
610
oit
612
613t
618
619
620
ozt
622
623
624
625
ozo
627
628
629
630
oct
632
633
634
bJc
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650ei
654
565 Transmission of Electricity by Others
565NPC TGnsmission of Etectricity by Others-NPCTSG
566
Total Transmission of Electricity by Others
Misc. Transmission ExpenseTSG
Rents - TransmissionTSG
Maint Supervision & EngineeringTSG
Maintenance of StsucturesTSG
Maintenance of Station EquipmentTSG
Maintenanco of Overhead LinesTSG
Maintenance of Undergmund Lines
TSG
Maint of Misc. Transmission Plant
t5b
569
570
572
Total Transmission Expense
Summary of Transmission Expense by Factor
SE
SG
SNPT
Total Transmission Expense by Factor
580 Opera$on Supervision & EngineeringDPW SDPW SNPD
581 Load Dispatching
TSGTSE
SE
'143,906,711
4.518.635
135,252,720 8,653,991 (372,65't)8.281.3404,518,635 4,237,420 281,215 (34,619) 246,595148,42s,345 139,490,140 8,935,205 (407,270) 8,527,936
ez
281,2'.t5 (34,619) 246,5S5
1 44.358
2,248,767 2,1 't3,535 135.232
az
1 ,186,503 1 ,1 15,151 71,352 5,962 77,313
ee
4,157,074 3,907,083 249,S90 249,990
ez
8,037,307 7,553,975 483,332 483,332
8.037,307 7.553.975 483.332 483.332
17,091,353 16,063,546 1,027,808 1,027,808
51,642 48,537 3,106 3,106
543,682 510,987 32.695 32,695
215,661,452 202,685,7$12,978,701 (370,805)12,607,899
2,400,520 2,256,162 144,358
82
567
s68
82
82
573
82
82
4,518,635
211,145,818
4,237,420
1 98,448,328
281,215
1 2.697.490
(34,619) 246,s95
(336,186)12,361,304
1,364,423 1,386,079 (21,656)34,259 12,6039,923,459 9,438,959 484,501 30,247 514,74782 11,287,882 10,825,038 462,844 64,506 527,350
DPW
DPW
582 Stration Expense
DPW
DPW
5
SNPD
SNPD
4,221,061
14,888
3,896,757 324,304
727161
82 4 1
324.304
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 11.1'1
IDAHO
ADJUSTMENT ADJTOTALI
655
656
657
6s8
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
687
Ci
692
bYJ
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
71'l
712
713
714
715
716
717
7.18
719
720
721
722
723I
583
584
Overhead Line ExpensesDPW SDPW SNPO
Underground Line ExpenseDPW SDPW SNPD
Street Lighting & Signal SystemsDPW SDPW SNPD
Meter Expenses
6,803,1 19 6,469,349 333,770 - 333,7705,480 5,212 268 - 268a2 6,808,598 6,474,561 334,037 - 334,037
448 M86,179 s,878 302 - 302s2 6,628 6,326 302 - 302
223,951 213.017 10,934 10,934
223,951 213.O17 10.934 10,93482
586
587
585
588
589 Rents
AO'
593
594
595
DPW
DPW
S
SNPD
S
SNPD
6,270,482
313.930
5,827,146
298,602
443,336
15,327
443,336
15,327
customer lnstallation ExpensesOPW SDPW SNPD
Misc. Distribution Expenses
DPW
DPW
DPW
DPW
82
82
82
82
10,551,937
197 ,739 - 197,739
6,584,411 6,125,748 458,663 458,663
10,551,937 10,015,857 536,080 s36,080
10,01s,8s7 536,080 536,080
1,024,224
3,646,150
1,004,504
3,468,131
19,720
1 78,019
19,720
178,019
4,670,374 4,472,635
o
SNPD
S
SNPD
3,291,781
23,802
3,255,835
22,640
35,945
1,162
35,945
1,162
3.31s_582 3.274.473 37.107 37.107
590 Maint Supervision & EngineeringDPW SDPW SNPD
Maintenance of Structures
64,406 254,9032.187,365 2,080,569 106,795 10,173 116,968
82 5,710,663 5,413,370 297,293 74,579 371,872
3,523,298 3,332.801 190,498
2,134,557 2,061,310 73,247DPW
DPW
73,24795,647 90,978 4,670 - 4,670
82 2.230.204 2.152.288 77.916 - 77,916
9,91 1,005 9,375,947 535,058 - 535,0581,503,119 1.429,731 73,388 - 73,388
82 11.414.124 10.805.678 608,446 - 608,446
89,851 ,526 84,601,489 5,250,037 5,250,037
86.7671.777.147 767
Maintenance of Station EquipmentDPW SDPW SNPD
Maintenance of Overhead LinesDPW SDPW SNPD
Maintenance of Underground LinesDPW S
DPW
Maintenance of Line TransformersDPW S
1
B2
6Z
22p01,7 41
9.004
22,163,440
8.564
7'18,301
440
718,301
440
SNPD
Maint of Street Lighting & Signal Sys.DPW SDPW SNPD
3,252,544 3,102,285 1 50,260 1 50,260
ROLLED.IN
Year-End
FERC
Page 11 .12
IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
BUS
DPW
DPW
S
SNPD
UNADJUSTED RESULTS
3,728,123
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
Ci
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
280,220
13.947
294,
280,220
'13.947
82
285.668
4,294,012 3,999,844
598 Maintof Misc. Distibution PlantDPW SDPW SNPD
Total Distributlon Expense
Summary of Distribution Expense by Factor
S
SNPD
Total Distribution Expense by Factor
1,877,919 1,836,298
3,198,524
41,621 41,621
3.362.703 1
B2
82
5,240,622
207,035,425 196,364,734 10,670,591 139,085 10,809,776
1 70,988,408
36,047,016
'162,077,669
34,287,065
1 ,615
1.670.164
8,910,740
1,759,951
196
68,000
98,665 9,009,40540.420 1.800.371
901
902
Supervision
CUST
CUST
Moter Reading Expense
903
CUST SCUST CN
Customer Receipts & CollectionsCUST SCUST CN
Uncollectible AccountsCUST SPSGCUST CN
Misc. Customer Accounts ExponseCUST SCUST CN
904
905
Total Customer Accounts Expense
Summary of Customer Accts Exp by Factor
s
CN
)9
Total Customer Accounts Expense by Factor
907 SupeNision
CUST
CUST
908 CustomerAssistance
CUST
CUST
S
CN
1,811
1.738.164
68.196 77.228 145,424
15,832,6s9 14,298,304 1,534,355 - 1,534,3551,508,410 1,449,399 59,011 - 59,01182 17,341,069 15,747,703 1,593,366 - 1,593,366
7,577,245 7,216,788 360.457
42,152
35,076
42,348
103,076
82
- 360.45744,446,718 42,707,898 ',t,738,821 (82) 1,738,739
B2
10,?24,314 10,287,822 (63,508) 722:t16 658,608
3,237 3,110 127 - 127
82 10,227,550 10,290,932 (63,382) 722,116 658,735
571
1.2861
571 1,286 -
1.28682
82 81.365,999 77,667,254 3,698,744 799,262 4.498.007
33,636,599
47,729,399
31,805,099
45,862,155
1,831,500
1.867,244
764,268
34,994
2,595,768
1,902,238
CN
S
CN
271.770 261 .138 10,632
r 0,600 10,600
13,604,o
92 13.573
130,758,259
1,542,878
1 26,333,573
1,482,518
4,424,686
60,360
(3,835,750)588.936
60,360
4,008,344
82 132,301,137 127,816,091 4,485,045 (3,835,750)649,295
I 789
790
701
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
Ci
826
827
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
856t
ROLLED.IN
Year-EndFERC BUS
Total Customer Service Expense
Summary of Customer Service Exp by Factor)
CN
Total CustomerService Expense by Factor
Supervision
CUST
CUST
Demonstration & Selling ExpenseCUST S
CUST
Adv6rtising Expense
CUST
CUST
Misc. Sales Expense
CUST
CUST
Total Sales Expense
Total Sales Expenso by Factor
CN
Total Sales Expense by Factor
Total Customer Service Exp lncluding Sales920 Administrative&GeneralSalariesPTD SCUST CN
922
PTD
Office Supplies & expenses
PTD
CUST
PTD
A&G Expenses Transfened
PTO
CUST
PTD
UNADJUSTEO RESULTS
Page 11.13
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
CUST
CUST
Misc. Customer Service
CUST
CUST
1 ,185,672
1,86'1,729 75,799
640
15,904 15,264 640 640
S
CN
'1 ,131 ,985 53,687 (440) 53,?47
1
(446)
16,350
(446)
15,710 640
135,712,011 131,086,208 4,62s,803 13,822,7251 803.078
1 31 ,943,485
3,768,526
127,465,112
3,621,096
4,478,373 (3,825,589)652,784
147 ,430 2,864 150,294
B2
912
913
916
CN
CN
S
CN
82
B?
82
a2
82
82
SO
135,712,011 131,086,208 4,625,803 13,822,7251 803,078
(334,203)(334,203)2,753
708.1 51
921
78,431,600 142
7
292,413 261.875 30,538 30,53883,371 80,110 3,262 - 3,2628,187,993 7,713,358 474,635 (1,964) 472,67182 8,563,778 8,055,343 508,435 (1,964) 506,471
(37,773,122) (35,s83,521) (2,189,601) - (2,189,601)82 (37.773,122) (35,583.521) (2,189,601) - (2,189,601)
s
CN
SO
c
CN
so
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 11.14
IDAHO
ADJ TOTALI857
858
8s9
860
861
862
863
864
865
6bb
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889{i
894
895
896
897
898
899
900
901
902
903
904
onE
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
9?1
922
923
924
I
925
Outside Services
PTD
CUST
PTD
Property lnsurance
PT
PT
PTD
lnjuries & Damages
PTD
PTD
927
Employee Pensions & BenefitsTABOR SCUST CNLABOR SO
Franchise Requirements
DMSC
DMSC
Regulatory Commission ExpenseDMSC SPSEDMSC SOFERC SG
Duplicate ChargesLABOR SLABOR SO
Misc General ExpensesPTD SCUST CNPSGLABOR SO
Rents PTD SPTD SO
935 Maintenance of General PlantGSCUST CNGSO
Total Administrative & General Expenge
Summary of A&G Expense by Factor
S
SO
Sb
CN
Total A&G Expense by Factor
Total O&M Expense
s
CN
SO 16.627,688 1s,663,828 963,860 (81.524\ 882,336
16,829,096 1s,864,808 964,288
201,408 200,980 428 (233) 194
(81,757) 882,53082
e
5g
SO
S
SO
9,414,384 9.301.434 1 12,950 - 1 12.950
6,523,925 6J49!!52 378.173 (79,92s) 298,248
15,938,310 15,447,186 491,124 (79,925)41 1,199
3,134,945
2,214,666
3,134,945
2,086,288 128,378 334,722 463.1 00
5,349,612 5,221,234 128,378 334.722 463,1 00
926
928
B2
82
D
so
16,297,524
481,583
1,395,149
167,970
15,432,417
451,612
1,314,277
1 65,820
865,107
29,971
2,150
4,859
3
869,966
29,974
80,87380.8734,101/29 3,854,785 246,644 - 246,644
az
(r,aou,orr) (u,oau,rrn) (rro,oau) u,ou, (rou,uor)
82 (5,348,422) (5,038,389) (310,033) 3,487 (306,545)
931
(2,1 50)
,.rrn,rr, ,,oro,uo, ,rr.uou tunr,iorl ruro,iuil82 2,387,257 2,256,461 130,796 (701 ,257\ (570,461],
355,467 354,049 1,418 1,4184,604,995 4,338,057 266,939 - 266,93982 4,960,462 4,692,106 268,356 - 268.356
716,182
63,361
22,195.448
702,004 14,17860,882 2,47920,908,840 1,286,607
14,178
2,479
1.286,607
82
82
22.974.990 21.671.726 1.303.264 'I _303.264
134255,0rt3 127.190.984 7.08{.059 (357.386)6.706.673
30.246,090
95,279,209
4,101,429
29,219,321
93,524,274
3,854,785
5,754,935
246,6M
(362,618)
1 ,031,997
5,392,317
1.026.769 5.229
- 246,644146,732 140,992 5,740 - 5,740
B2
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 1 1.15
IDAHOADJUSTMENT AOJ TOTALI
925
926
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
94t)
949
950
951
952
953
954
956
957
C:961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
s90
oor
992
oo2
d'
4O3SP Steam Depreciation
P
P
P
P
Nuclear Depreciation
P
Hydro Depreciation
P
P
P
P
4O3NP
403OP OtherProductionDepreciation
P
P
P
P
403TP TransmissionDepreciation
T
T
T
JU
5g
SG
30.979.824 29.1 16.81 7 - 1,863,006- 2,?47.14837,367,6S1
152,889,145
35,120,s43
143,594,985
1,863,006
2,247,148
9,1 94.1 60 (478.995)8,715,16514,830,704 13,938,843 891.861 - 891,86183 236,067,363 221,871,188 14,196,175 (478,995) 13,717,180
5U
403HP
5U
SG
SG
SG
)u
SG
5b
5b
5,062,276
1,415,771
?2,581,649
4,757,850
1,330,632
21,223,676
304,426
85,139
1 ,357,973
304,426
85,1 39
1,241,089
B3
(116,884)
316.642
11
57,103,1 54 53,669,1 92 3,433,962 91,615 3,525,577
187,4313,116,783 2,929,35266,748,773 62,734,761 4,014.012 - 4,014,01283 126.968.710 119,333,304 7,635,405 91,615 7,727,020
187,431
JU
Jg
SG
9,609,177
11,142.837
404,771
1,842,887
(6,314,677)
39,053,748
18,975,907
8,434,377
'19,808,008
30,916,500
16,041 ,030
7,015,824
500,522
9,031 ,319
10,472,750
380,1 80
1,804,773
(4,448,090)
13,361,294
33,1 93
75,885
46,577
1,148,631
8,208,1 07
13,639,444
6,935
577,859
670.087
24,591
38,1 14
(1,866,587)
36,158,576 2,895.17218,072,281 903,6268,224,322 210,05519,204,034 603,974
29,131 ,742 1,784,75715,226,155 814,87s6,463,304 552.52049a,776 9,746
- 577,859- 670,087
- 24,591- 38,1 14- (1,866,587)
- 2,895,172- 903.626- 210,055- 603,974
1225) 1,784,533- 814,875- 552,520- 9,746
78,183,026 73,481,402 4,701 ,624 245,334 4,946,95783 98,935,040 92,985,471 5,949,569 245,334 6,194.903
403 Distribution Depreciation
360 Llnd&L.ndRishb DPW361 Structure DPW
362 s6bnEquipmont DPW363 sorase aarc,yequ6 DPW364 Pa6 & Torec DPW
365 OH conducror6 DPW366 ucconduir DPW
367 UGConductor DPW368 LineTrans DPW
369 Swicos DPW
370 Metore DPW371 h*cusPr.m DPW
372 L.asd P,op.,ty DPW373 sh.tLlehtne DPW
403GP GeneralDepreciation
G-SITUS
PT
PT
P
CUST
u-59
PTD
u-)g
u-)u
q
S
e
5
S
a
S
S
5
Sc 2,195.541 2,163,235 32,305 - 32,30583 138,874,436 1 32,87'1 ,287 6,003,149 (225) 6,002,924
S
Dg
5U
SE
CN
SG
SO
SG
SG
'14,306,882
35,317
80,741
49,668
1,195,397
8,733,294
14,478,735
7,379
'146_056
945,588
2,124
4,85s
3,09'1
46,766
525,1 86
839,291
M4
1
- 945.588- 2,124- 4,855- 3,091- 46,766(3,818) 521,3688,755 8218,046- 444_ 8,783
129B3
B3
4.937
403GV0 General Vehicles
G.SG
Mining Oepreciation
P
4O3MP
B3
ROLLED.IN
Ysar-End
FERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL oTHER IDAHO ADJUSTMENT ADJ TOTAL
W
P
P
ARO Depreciation
P
Page 't 1.16I
995
996
997
998
999
1 000
1001
1002
1 003
1004
1005
1 006
1007
1008
1009
1010
101 1
1012
1013
1014
1015
1016
101 7
'1018
1019
1020
1021
1022
1023
1024
10?5
1A26
1027
qEi
1032
I 033
1 034
1 035
1 036
1037
1 038
1 039
1 040
1041
1042
1043
1044
'1045
1 046
1047
1 048
1 049
1 050
1051
1 052
1053
1 054
1 055
1 056
1057
1 058
1 059
1 060
1 061
1062
1 063
*;
SG
SG
B3
B3
B3 674,204,111 635.979.535 38,224.605 (254,218)37.970.389Total Depreciation Expense
Summary S
DGP
UbU
5g
SO
CN
SE
SSGCH
SSGCT
Total Depreciation Expense By Factor
404GP Amo( of LT Plant - Leasehold lmprovementsI-SITUS SI.SG SGPTD SOoea
CUST CN
Amort of LT Phnt - Cap Lease SteamPSG
404tP Amort of LT Plant - lntangible PlantI-SITUS S
P
I.SG
PTD
CUST
I.SG
I-SG
P
I-SG
t-)g
P
4O4MP Amo( of LT Plant - Mining PlantPSE
Amort of LT Plant - Other PlantPSG
Amortization of Other Electric PlantPSG
153,181,319
505.2S9.022
14,478,735
1,195,397
49,668
768,224
587,679
,.iuu
146,232,582 6,948,737 (2251
(262,748J
':'
6,948,513
30,123,973
848,046
46,766
3,091
94,416
34,066
88
474,912,301 30,386,72113,639,144 839,2911,148,631 46,76646,57!7 3,091
673,807 94,416
553,613 34,066
,,iu, aB
S5
1 ,358,158 1,229,588 128,571 128,571
404SP
5U
SE
JU
SO
CN
SG
5g
SG
5U
SG
SG
971,686
48,953
11,588,723
9,039,840
3,344,560
10,851 ,457
307,174
78,646
252,993
1
950,520
45,906
10,891 ,822
8,515,826
3,213,716
10,198,893
288,702
73,916
237,779
21,166
3,047
696,901
524,014
130,844
652,564
18,472
4,729
15,214
991
782,270
(185,010)-:"
803,436
3,047
511,891
570,048
130,844
652,564
18,47?
4,729
15,214
991
B4
B4
B4
4040P
P
P
SG
5U
281,624 264,688 16,936 16,935
Total Amortlzation of Limited Term Plant
B4
B4
Amortkation of Other Electric PlantGPS405
B4
140,299 35,643,294
ROLLED.IN
YearEnd
FERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 11.17
IDAHO
ADJ TOTALt
1 068
1069
1070
1071
1072
1073
1474
1 075
1 076
1077
1 078
1079
1 080
1081
1 082
I 083
1084
1085
1 086
1087
1 088
1 089
1 090
1 091
1 092
1 093
1 094
1095
1 096
1097
1098
1 099
1 100
ei1104
1 105
1 106
1107
1 108
1 109
1110
1111
1112
1113
1114
1115
1116
1 117
1118
1119
1120
'1121
1122
1123
1124
1125
1126
1127
Amortization of Plant Acquisition AdjPS 238,546 238,546
P
P
P
P
Sb
SG
i9
SO
SO
SG.P
SE
SG
TROJP
4,750,825 4,465,'129 285,696 - 285,696
84 4,989,371 4,703.675 285,696 - 28s,696
407 Amort of Prop Losses, Unrec Plant, etcDPW S 292,727 53.233 239,494 (1,908,964)
2,738,639 (1,265,670)
GP
P
P
P
P
Total Amortization Expense
Summary of Amortization Exponse by Faclor
S
SE
TROJP
DGP
DGU
SO
JJSU I
SSGCH
SG.P
CN
SG
Total Amortization Expense by Factor
408 TaxesOtherThanlncome
DMSC
GP
GP
P
P
DMSC
gr
GP
Total Taxes Other Than lncome
43,422,397 40,683,758
(1,669,470)
1,472,970
5
GPS
SO
SE
DU
OPRV.ID
EXCTAX
5g
2,271,183
48,953
9,627,520
:
3,346,815
33,1 72,1 33
1 38,845,561
10,663,1 82
883,362
1,738,070
1,916,106
45,906
9,069,439
:
3,215,883
33,172,133
1 30,797,076
10,045,067
828,387
1,633,549
355,076,,i:,
558,080
130,932
8,048,485
618,1 14
54,976
104,5121
(1,126,694)
46,034
,nr,ru',
, a,i, o
(771,618)
3,047
130.932
8,347,336
618,114
54,976,rr,:t,
41140 Defered lnvestment Tax Credit - FedPTD DGU
41141 Defened lnvestrnent Tax Credit - ldahoPTD DGU
Total Deferred ITC
B5
(4,756,408)(4,211,0761 (545,332)
87 (4,756,408) (4,21 1.076) (545,332) - (54s,332)
(4,756,408)14,211,0761 (545,332)(545,332)
(545,332)
B7
87
ROLLED.IN
Year.End
FERC
ACCT DESCRIP
BUS
FUNC
UNADJUSTED RESULTS
FACTOR Ref TOTAL OTHER
Page 11.18
IDAHOADJUSTMENT ADJ TOTALIDAHOI
1128
1129
1130
1 131
1',t32
't'133
1134
1135
1136
1137
1138
1139
1140
11 41
1143
1144
1 145
1146
1147
1148
1 149
1150
'1151
1152
'I 153
1 154
'1 155
1156
1 157
1158
1 159
1 160fii1164
I 165
I too
1167
1 168
1 169
1170
1 171
1172
1173
1174
1175
1176
1177
1178
1179
1 180
1 181
1182
1 183
1184
1 185
'1 186
't 187
427 lntereston Long-Term Debt
GPSGP SNP
428 Amortization of Debt Disc & ExpGP SNP
Amortization of Premium on DebtGP SNP
Other lnterest Expense
429
431
4,920,889 4,635,187 285,702
339,757
285,702
B6
B6
4,920,889 4,635,187 285,702 285,702
1
(11
NUTIL
GP
GP
OTH
SO
SNP 14.445.893 13,607,178 838,716 838.716
AFUDC - BonowedGP SNP
Total Elec. lnterest Deductions forTax
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 & Dividends
gts
GP
B6 14,445,893 I 3,607,1 78 838,71 6 838,716
(17,591,087) (16,s69,764) (1,021,323) (1,021,323)
(1 7,591,087) (16,56e,764) (1,021,323) - (1,021,323)
B6 358,236,448 337,437,560 20,798,888 339.757 21,138,645
B6 358,236,448 337,437.560 20,798,888 339,757 21 ,1 38,645
419
i
SNP
41010
Total Operating Deductlons for Tax
Defened lncome Tax - Federal-DRGPSCUST CNPT SGLABOR SOGP SNPPSEPT SGP SGCT
GP GPS
TAXDEPR TAXDEPRCUST BADDEBTCUST SCHMDEXPP IBT
DPW SNPD
(25,051,242\
72,853
15,996,009
19,056,036
11,558,563
78,309,573
(1 5,1 85,239)
431,766,868
19,319
(25,900,1 44)
68,472
15,068,766
1 7,949,660
10,839,223
73,600,339
(14,304,994)
408,339,283
18.376
848,902
4,381
927,243
1 ,1 06,376
719,340
4,709,2-34
(880,24s)
23,427,585
943
(215,5-12)
614,311
4,809,;25
633,390
4,381
'l ,541,554
1 ,106,376
719,340
9,518,258
(880,245)
23,427,585
943
B7
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 11.'19
IDAHOADJUSTMENT ADJ TOTAL
1 188
1 189
1190
1 191
1192
1 193
'1194
1 195
1 196
1 197
1198
I 199
1200
1201
1202
1 203
1204
1205
1 206
1207
1208
1209
1210
1211
't212
1213
1214
1215
1216
1217
12't8
1219
1220
e21224
1225
1226
1227
1228
1229
1230
1231
1232
1233
1234
1235
1236
1237
1238
1239
1240
1241
1242
1243
1244
1245
41110 Defened lncome Tax - Federal-CRGPSPSEPSG
GP
PT
DPW
SNP
SG
CIACLABOR SOPT SNPDCUST CNP SGCT
BOOKDEPR SCHMDEXPP TROJDCUST BADDEBTGP GPS
Total Defured lncome Taxes
SCHMAF Additions - Flow ThroughSCHMAF S
SCHMAF SNP
SCHMAF SO
SCHMAF SE
SCHMAF TROJPSCHMAF SG
SCHMAP Additions - PermanenlPSPSELABOR SNP
SCHMAP.SO SO
SCHMAP SG
BOOKDEPR SCHMDEXP
SCHMAT Additions - Temporary
SCHMAT-SITI SPSGDPW CIAC
SCHMAT-SNF SNPP TROJDP SGCT
SCHMAT.SE SEPSGCUST CN
SCHMAT-SO SO
SCHMAT-SNF SNPODPW BADDEBT
SCHMAT.GPS GPS
BOOKDEPR SCHMOEXP
TOTAL SCHEDULE - M AODITIONS
(1 1,785,928)
27,765,407
(538,368)
(9,101 ,035)
(626,778)
(41,1 11,053)
(15,912,172)
(s26,2_27l.
{425,972)
(291,736,928)
13,983
36,1 83
(87,6e2)
(11 ,670,469)
26,037,443
(505,993)
(8,572,637)
(589,086)
(39,103,857)
(14,989,788)
(s00,s3s)
(400,31 1)
\21s,196,642)
13,137
36,407
(82,60s)
(1 15,459)
1.727 ,964
132,375)
(528,398)
(37,692)
(2,007,1 96)
(922,384)
(2s,692)
(25,661)
(16,540,286)
846
(224)
(5,08s)
(286,s30)
12?.195
(402,389)
1,727,964
(32,s7s)
(528,398)
84,503
(2,007,1 96)
(922,384)
(25,692)
(25,661)
(1 6,540,286)
846
(224],
(5,083)
B7
172,506,160 160,154,0.10 12,352,120 5,043.089 17.395,20887
B6
59,466 56,095 3,371 - 3,;7186 890,289 838,483 51,806 - s1,806
64,197
766,626
44,577,908
t08,326,668
23,981 ,017
(s6,847)
1,122,425
(73,161,200)
1,657,394
41,928,1 95
1,386,597
(95,341 )
231.066
60,202
722,187
44,438,742
3,995
44,439
(1,177,992)
48.633
s,9gs
44.439
895,220
5,288,916
1,392,316
12,230)
67,615
(4,553,145)
<1,078,3-23)
2,479,092
67,699
591
13,394
139,166 756.054
103,037,752 5,288,91622,588,701 1 ,392,316(u,617) (2.230)1,054,810 67,615(68,608,05s) (4,553,14s)1,557,725 99,669
39,497,736
1,318,898
2,430,459
217,672
67,699(95,932) 591
13,394758,720,000 725,136,733 43,583,267 - 43,583,26786 918,637,882 870,110,164 48,527,718 (373,305) 48,154,413
919.52E.171 870.948.647 48.579.524 44.206.218r373.305)B6
ROLLED.IN
Year-End
FERC
SCHMDT Deductions - TemporaryGPSDPW BADDEBT
SCHMDT.SNI SNP
SCHMDT CN
SCHMDT SG
CUST DGPPSE
SCHMDT.SG SG
SCHMDT.GPS GPS
SCHMDT.SO SO
TMDEPR TAXDEPR
DPW SNPD
TOTAL SCHEOULE - M DEDUCTIONS
TOTAL SCHEDULE. M ADJUSTMENTS
BUS UNADJUSTED RESULTS
Page 11.20
IDAHO
1246
1247
1248
1249
1250
1251
1252
'1253
1254
1255
1 256
1257
1258
I ZCv
1260
tzol
1262
1 263
1264
1265
1266
tzot
1268
1269
1270
1271
1272
1273
1274
1276
1277
1278
frl1282
1 283
1284
1285
1 286
1287
1288
1 289
1 290
1291
1292
1 293
1294
1295
1 296
1297
1298
1299
1 300
1 301
1 302
1 303
1 304
1 305
1 306
1 307
1 308
'1309
1 310
131 'l
1312
1313
1314
e:
1319
1320
1321
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
SCHMDF S
SCHMDF DGP
SCHMDF DGU
SCHMDP Deductions - Permanenl
SCHMDP SPSEPTD SNP
BOOKDEPR SCHMDEXPPSG
SCHMDP.SO SO (2e,933) (28,1s8) (1,735) - (1,735)86 16.472,683 15.480,733 991,950 - 991,950
B6
uau,uru
64,760
(1 7,1 68)
1 5,808,349
(66,009,417)
50,21?,205
191 ,965
30,456,547
206,343,898
(40,01 2,756)
42,149,111
1 ,1 37,695,628
s0.905
uou,iro
61,000
(16,1s5)
14,857,696
(68,246,260)
47,296,929
180,421
,u,uu',,', o',
193,935,1 77
(37,693,330)
39,705,846
1,075,964,488
ooiou
3,760
(e73)
9s0,653
2,236,843
2,915,276
'rrj*
1.895.446
12,408,721
(2,319,426)
2,M3,263
61 ,731 ,140
(s67,869)
40,245
3,760
(e73)
950,653
1,668,974
2,915,276
,'r,ioo
1,895,446
24,224,377
(2,319,426)
4,1 10,593
61,731,140
', , ,r, u,uuu
1,667.328
B6
B6 (458,022,s98)1424,284,8791 (33,737,719)(13,288,4201 (47,026.139)
86 1,377,550,769 1,295,233,527 82,317,243 12,915,115 95,232,357
26,335,125
40911 State lncome Taxes
IBT
IBTPTC P
IBT
Total State Tax Expense
Calculation of Taxable lncome:
Operating Revenues
Operating Deductions:
O & M Expenses
Depreciation Expense
Amortization Expense
Taxes Other Than lncome
D9
IBT
24,801,992 1,533,1 33 (961,s30)
5_235.280.545 4.925.518_695 309_761.849 (12.549.523!297.212.327
lnterest & Dividends (AFUDC-Equity)
Misc Revenue & Expense
Total Operating Deductions
Other Deductions:
lnterest Deductions
lnterest on PCRBS
Schedule M Adjustments
lncome Befrcre State Taxes
(872,481) (8e4,768) 22,287 (75,940) (5s,652)
3,838,9s2,657 3,617,496,868 221,455,789 (4,998,633) 216,457 ,156
2,969,737,357
674,204,141
43,422,397
185,302,308
(32,841,065)
358,236,448
(458,022,598)
2,796,186,473
635,979,535
40,683,758
176,476,212
(30,934,342)
337,437,560
(424,284,879\
173,550,884
38,224,606
2,738,639
8,826,095
(1,906,723)
20,798,888
(33,737,719)
(3,712,6111
(254,218\
(1,265,670)
314,262
(4,457J
339,757
(13.288.420\
1 69,838,273
37,970,389
1,472,970
9,1 40,357
(1 ,91 1 ,180)
21,138,64s
(47,026,1 39)
State lncome Taxes
TotalTaxable lncome
Tax Rate
Federal lncome Tax - Calculated
Ad.iustments to Calculated Tax:40910 PMI P
40910 Prc P
40910 P
40910 rRs s.eo LABOR
Federal lncome Tax Expense
Total Operatlng Expenses
580,068,842 546,299,388 33,769,454 (21,179,067) 12,590,387
26.335,125 24,801,992 1 ,533,133 (961,530)571,604
553.733.716 521.497.396 32.236.320 (20.217.537],'12.018_783
SE
SG
SO
a
35-0%
193,806,801
(58,1 29)
(59,173,010)
(4-45)
35.0o/o
182,524,O89
(54,51 1)
(55,614,575)
(41 s)
35.0%
11,282,712
(3,618)
(3,558,435)
l',ul
35.0%
(7,076,138)
(662,809)
:
35.0%
4,206,574
(3,618)
(4,221,244)
(26)
4,200,453,816 3,955,030,749 244,423,067 (8,6s1,5e{)235,771,503
ROLLED.IN
Year-End
FERC
P
P
P
Y
P
Strucfures and lmprovements
P
P
P
P
Boiler Plant Equipment
P
P
P
P
Turbogenerator Units
P
P
P
P
Accessory Electric Equipment
Y
P
P
P
Misc Power Plant Equipment
P
P
P
P
Sleam Plant ARO
P
Unclassified Steam Plant - Account 300PSG
Total Steam PFduction Plant
Summary of Steam Production Plant by Factor
DGP
DGU
5b
SSGCH
TotalSteam Production Plant by Factor320 Land and Land RightsPSGPSG
B8
321 Structures and lmprovementsPSGPSGBS
Page 11.21
IDAHO
1323
1324
1325
1 326
1327
1 328
1 329
I 330
1331
'1332
'1333
1334
I 335
1336
1337
1 338
1 339
1340
1341
1342
1 343
1344
1 345
1 346
1347
1 348
1 349
1 350
1351
1352
1 353
1354
ci
1 359
1 360
1 361
1362
1 363
1 364
1 365
'1366
1367
1 368
1 369
'1370
1371
1372
1 373
1374
1375
1 376
1377
1 378
1 379
1 380
1381
1382
1383
1384
I 385
'1386
1387
1388
1389
1 390ti
B8
B8
SG
5g
SG
5
SG
SG
SG
SG
5g
Jg
Dg
5g
5g
311
2,328,?28
34,701,321
53,891,460
228,246,471
319,042,904
405,804,082
64.426.869
UNADJUSTED RESULTS
2,188,218
32,614,518
50,650,637
214,520,614
299,856,902
381,400,600
140,01 1
2,086,803
3,240,823
13,725,856
19,1 86,001
24,403,482
140,01 1
2,086,803
3,240,823
1 3,725,856
1 9,1 86,001
24.403.482
7
649372,421
528,736,61 1
2,954,528,838
335,700,686
572,72; jso
496,940,444
2,776,854,946
315.512,950
36,645,291
31,796,167
177,673,a92
20.187.736
4,788,162
36,645,291
31 ,796,167
182,462,054
187.7
70B8 4
314
315
SG
SG
5b
5g
5U
SG
SG
5b
112,753,942
131,096,190
669,846,682
105,973,358 6,780,584123,212,574 7,883,616
629,564,703 40,281,979
- 6,780,584- 7,883,616- 40,281,979
- 5,207,003- 8,211 ,894- 11,964,693
67,656,927 63,588,302 4,068,625 - 4,068,62588 981,353,741 922,338,937 59,014,804 - 59,014,804
86,586,943
136,555,1 13
198,960,181
68,078,712
81,379,940
128,343,218
186,995,488
63.984.723
5,207,003
8,?11,894
1 1,964,693
B8 - 29.477
316
SG
SG
SG
5U
3,121,364
s,038,573
19,026,855
4,094,398
2,933,657
4,735,573
17,882,653
3,848,177
187,707
303,000
1,144,201
246.221
- 187,707- 303,000- 1,144,201
oo
B8
317
SP
31,281 ,189 29
(80,669,512) (75,818,361 ) (4,8s1 ,151 ) - (4,8s1 ,151)B8 (80,669,512) (75,818,361) (4,851,1s1) - (4,851,151)
6,961,561,574 6,542,920,291 418,641,282 4,789,162 423.429.444
u,nur,uu',,uro 6,542,920,291 418,641,282 4,788,162 423,429,444
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 11.22
IDAHO
AOJ TOTAL
1 395
1 396
1397
1 398
, ?oo
1 400
1401
1402
1 403
1404
1 405
1 406
1407
1 408
1 409
1410
1 411
1412
1413
1414
1415
1416
1417
1418
1419
1420
1421
1422
1423
1424
1425
1426
1427
e31431
1432
1433
1434
1 435
I CJO
1437
1438
1 439
1440
1441
1443
1444
1445
1446
1447
1448
1449
1 450
1451
1452
1453
1454.1455
1 456
1457
1 458
1 459
1460
1461
1462
1 463t;
324
325
Reactor Plant Equipment
P
f
Turbogenerator Units
P
P
Land and Land Rights
P
P
Misc. Power Plant Equipmenl
I
P
Unclassified Nuclear Plant - Acct 300PSG
Total Nuclear Production Plani 88
Summary of Nuclear Production Plant by Factor
OGP
DGU
SG
Total Nuclear Plant by Factor
330 Land and Land Rights
P
P
P
P
Structures and lmprovements
P
P
P
P
JCZ Reservoirs, Dams & WaterwaysPSG
5g
5U
5g
333 Water Wheel, Turbines, & GeneratorsPSGPSGPSG
P
334 Accessory Ebcfic Equipmenl
P
P
P
P
5g
SG
B8
B8
B8
SG
SG
SG
SG
5g
SGan
SG
10,332,460
5,268,340
15,040,883
9,71 1,106
4,951,522
14,1 36,383
621,354
316,817
904,500
621,354
316,817
904.500
331
24,076,174
5,013,20'1
226,240,230
o ala 4Ea
18,868,871
4,711,727
21?,635,021
9,?28,108
1,207,303
301,474
1 3,605,209
590.450
1,207 343
30'l,474
13,605,209
590.450
B8 261 ,1 48,1 63 245,443,727 15,704,437 15.704.437
P
P
P
538,026
71 ,618,523 67,31 1 ,663 4.306,860 - 4,306,860B8 487,674,462 458,347,613 29,326,849 538,026 29,864,875
146,746,021
18,961 ,307
250,348,611
29,020,897
8,245,437
59.426,293
3,850,262
3,415,337
63,090,877
8,809,884
137,921,285
17 ,821,048
235,293,618
27,275,693
7,749,588
55.8s2.626
3,618,722
3,209,952
59,296,837
8,280,092
8,824,734
1,140,259
1 5,054,993
1,745,204
495,849
3,573,667
231,540
205,385
3,794,040
529,792
8,824,736
1 ,140,259
15,593.020
495,849
3,573,667
231,540
205,385
3,794,040
529,792
SG 31,047,562 29,180,482 1,867,080 - 1,867,08088 127,740,189 120,058,390 7,681,799 - 7,681,799
SG
5b
5b
D9
B8 7S_'166.361 74.405_603 4.760.758 4.760.758
ROLLEDJN
Year.End
FERCACCT DESCRIP
BUS
FUNC
Page 11.23
UNADJUSTED RESULTS IDAHO
FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTALI
I 468
1 469
1470
147 1
1472
1473
1474
1475
1476
1477
1478
1479
1 480
1 481
1482
1483
1484
1 485
1486
1487
1 488
1489
1 490
1 491
1492
1493
1494
1495
1 496
1497
1 498
1499
1500
Ci
1 504
1 505
1506
1 507
1 508
I 509
1510
151 1
1512
1 513
1514
1515
1516
1517
1518
15!I
1 520
1521
1522
'1523
1524
i RtE
'1526
15?7
1528
1 529
'1530
1 531
1532
1 533
1 534
1 535
I CJO
1 537t
33s Misc. Power Plant Equipment
P
P
P
P
Roads, Railroads & Bridges
P
P
P
P
Hydro Plant ARO
P
336
Unclassified Hydro Plant - Acct 300PSPSGPSGPSG
Total Hydraulic Producton Plant
Summary of Hydraulic Plant by Factor
S)u
DGP
DGU
Total Hydraulic Plant by Factor
Land and Land Rights
P
P
P
P
Structures and lmprovements
P
P
P
P
9.4591,051,607 988,367 63,240
5U
SG
SG
5g
SG
ea
Jg
5g
e
SG
5g
5g
Sb
SG
>g
S
SG
SG
SG
5b
S
5b
5U
5E
P
P
P
P
18,279 17,180 1,099 - 1,099
88 2,366,012 ?,223,729 142,283 - 142,283
1,138,826
1 57,300
4,?94,928
825,485
1 5,839.790
147,841
4,036,648
775.844
258,280
49,641
1,070,341 68,485 68,485
9,459
63,240
- 258,280- 49.641- 952,543
337
14,887,247 952,5431,004,557 944,147 60,41 0 - 60,410
88 21,964,761 20,643,885 1 ,320,875 - 1 ,320,875
1,ofi372,878 9s0,552.840 60,820,038 538,026 61,358,064
1.Af 372,878 950,552,840 60,820,038 uar,oru 61,358,064
B8
B8
B8
74,986
37,31 1,084
5,395,985
74,986
35,067,340
5,071,491
2,243,744
324,494
2,243,744
324,494
1 14.'140
B8 7.144
341
342
169,699,016
',,rrr,'',ou,rfi
1.083,073,013
159,493,976
1 ,681,553,629
1,017,941 ,208
10,205,040
3.201.026
107,592,288
65,131 ,806
10,205,040
3.201,026
Fuel Holders, Producers & AccessoriesPSG
SG
SG
Prime Movers
P
P
ur.rrn.ir', ,o.orr.iou4,273,000 4,016,038 256,962 - 256,962B8 227 ,201 ,687 213,538,660 13,663,027 - 13,663,027
13,425,135 12,617,799 807,335 807,335
2,479,161 2,330,074 149,087 - 149,087B8 15,904,296 14,947 ,873 956,423 - 956,423
P
P
P
P
P 5
2,617,766
107,592,288
67,749,572
3.319.450
.41 1 1
,u,uor,r,
398,888,901
17.486.676
52,447,415
374,901,271
16,435,095
,,ara,iuu
23.987.630
,,rru,i,,
23,987,630
Generatore
B8 1
1.O51 1_O5'! .58'l
ROLLEDNN
Year-End
FERCACCT DESCRIP
BUS
FUNC
UNADJUSTED RESULTS
FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT
Page 11.24
IDAHO
ADJ TOTALI
1 539
1540
1 541
't542
1 543
1544
1 545
1 546
1547
1548
'1549
1 550
1 551
1 552
1 554
1 556
1 557
1 558
I E<O
1 560
1 561
1 562
1 563
1 564
1 565
1 566
1 567
1 568
I 569
1 570Ji
157 4
1 575
1576
1577
1 578
I (70
1 580
1 581
1582
1 583
1 584
1 585
1 586
1 587
I 588
1 589
1 590
'1591
1 592
1 593
1 594
1 595
1 596
1597
'1598
1 599
1 600
1601
1 602
1 603
1 604
1 605
1606
#r
345 Accessory Electric Planl
P
P
P
P
Misc. Power Plant EquipmentPSGPSG
SG
Other Production AROPS
Unclassified Other Prod Plant-Acct 102
DC
SG
SG
SG
SG
SG
SG
210,565,918
111,784,736
12,572,400
3,317,713
1 97,903,301
105,062,436
11,816,345
3,118,199
12,662,617
6,72?,300
756,055
1 99,514
I l,ooz,o I I
6,7223A0
756,055
199,514
346
OP
347
15,890,1 13 14,934,544 955,570 955.570
1.649,936 1 ,550,715 99,221 - 99,221
1 ,649,936 1 ,550,715 99,221 - 99,221
5U
Total Other Production Plant
Summary of Other Production Plant by Factor
s
DGU
Dg
SSGCT
Total of Other Production Plant by Factor
Experimental Plant103 Experimental Plant
P
Total Experimental Production Plant
Total Production Plant350 Land and Land Rights
T
T
T
Structures and lmprovements
T
I
T
T
Staiion Equipment
T
T
T
Towers and Fixfures
T
T
T
Poles and Fixtures
T
T
T
353
B6 4,028,512,023 3,186,257,481 242,254,562 2,617,766 244,872,328
74,985
4,028,437,037
74,986
3,786,1 82,475 242,254,562 2,617.766 244,87?,328
4:02a,512,023 3,786.257,461 242,254,562 2,617,766 244,872,328
12,001,446,474 11,279,730,592 721,715,9A2 7,943,954 729,659,836B8
)u
Jg
5g
5g
SG
SG
SG
)9
21,060,783
48,41 1,588
19,794,269
45,500,303
't,266,514
2,911,285
1 ,266,514
2.911.285
1 .000.14'1 11 7,604
11
e
Jg
SG
SG
7fi6,;42
17,825,073
111,260,528
166,801,702
1 55,352,1 57
1 33.1 48.899
63,273,316
1 15,634,866
6,707,;66
16,753,1 43
104,569,752
1 46,009,881
125,141.841
59,468,304
108,681,034
qzs,;a
1 ,071,931
6,690,776
9,342,275
8,007,058
3,805,012
6,953,832
- 429,176- 1,071,931
- 6,690,776- 10,030,807
- 9,342,275- 8,007,058
- 3,805,012- 6,953,832
210,023,209 197,393,229 12,629,980 - 12,629,98088 234,985,0?4 220,853,937 14,131,087 - 14,131 ,087
156.770.895 10,030,8071,676,033,059 1,575.242,938 100,790,120 (289,493) 100,500,627
B8 1,954.095,289 1,836,s83,585 117,511,703 (289,493) 117,222,2',10
'1 ,006,817,206 946,271 ,128 60,546,077 - 60,546,077
88 1,295,318,261 1,217,422,851 77,895,411 - 77,895,411
5.s92,215
355
1
661.429.912
,21
47,913.053
ROLLED.IN
Year-End
FERC
357
2EO
364
Page 11.25
IDAHO7 AccT DESCRIP FUNC FAcToR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
t 609
BUS
T
T
T
Underground Conduit
T
T
T
Underground Conductors
Roads and TrailsTSGl5uTSG
Unclassified Trans Plant - Acct 300TSG
Unclassmed Trans Sub Plant - Acct 300TSG
Station Equipment
DPW
Storage Battery Equipment
DPW
Poles, Towers & Fixtures
DPW
Overhead Conductors
DPW
UNAOJUSTED RESULTS
167,400,333
150,085.277
797,659,036
1 610
161 1
1612
161 3
1 614
1615
1616
1617
1618
16't 9
1620
1621
1622
1623
1624
1625
1626
1627
1628
1629
1 630
1 631
1632
1 633
1634
1 635
I O50
1 637
1 638
1639
1640
1641
ei1645
I 646
1647
1 648
1649
.t 650
1 651
1652
1653
1654
1 655
1 656
1 657
1 658
1 659
1660
1661
1662
1 663
1664
1665
I OOO
1 667
1 668
1669
1 670
B8
SG
5g
Jg
5U
SU
178,111,252
159,688,312
848,696,338
10,710,919
9,603,035
51,037,302
10,710,919
9,603,035
51,037,302
1.1 86.495.903 1,115.144,646 71,351,257 71,351,257
6,371
91,651
3,421,544
5,988
86,139
383
5,512
383
5,512
1
B8 211.653
358 TSG
I 5L,TSG 65,4016,947,802 6,529,988 417,814 - 417,81488 8,035,354 7,552,139 483,215 - 483,215
1.087.552
1,863,032
440,513
1,750,996 112,A35
1,022,151 65,401
414,0?2 26,491
112,035
26,491
TP
9,633,656 9,054,325 579,331 - 579,331
B8
83,238,405 78,232,771 s,005,634 - 5,005,634
B8
5.9't0.756.4{4 5.555.306.502 155.149.942 5.265.680 360.715.622
61,614,135 60,071,924 1,542,211 - 1,542,211
ee
1,113,476,440 1 ,031,175,872 82,300,568 82,300,s68
1.113.476.440 1_O31.175_472 82.300.568 82.300.568
TSO
Total Transmission Plant
Summary of Transmission Plant by Factor
DGP
DGU
SG
TotalTransmission Plant by Factor360 Land and Land Rights
DPW
361 Structures and lmprovements
DPW
B8
B8
362
B8
B8
B8
365
ROLLED.IN
Year-End
FERC UNADJUSTED RESULTS
Page 11.26
IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
BUS
Underground Conductors
DPW
Line Transformers
DPW
Services
DPW
Meters
DPW
lnstallations on Customers' PremisesDPW S
Leased Property
DPW
Street Lights DPW S
Unclassified Dist Plant - Acct 300DPW S
Unclassified Dist Sub Plant - Acct 300DPW S
1671
1672
1673
1674
1 675
1 676
1677
1 678
1 679
1680
1681
1 682
1 683
1684
1685
1686
1 687
1 688
1689
1690
1 691
I bvz
1693
1 694
1 695
1696
1697
1 698
1 699
1700
1701
1702
1 703
ei1707
1708
1 709
1710
1711
1712
1713
17 14
1715
't716
1717
1718
1719
1720
Dpw s 348,254,539 339.094,855 9,159,684 - 9,159,684
B8
367
368
369
B8
B8
B8
371
373
DP
370
372
814,131,885 787,502,512 26,629,373 - 26,629,37388 814.131.885 787,50?,512 26,629.373 - 26,629,373
1,266,496,744 1 ,189,339,567 77,757 ,176 - 77,757,176B8 1,2ffi,0%Jaa 1Jffi,339,W 77JilJ
709.528.257
186,936,755 172,794,804 14,141 ,951 14,141,951
186,936,755 172,794,804 14,141 ,951 14,141,951
8.863.050 8.694,171 168.879 168.879
8,863,050 8,694,171 168,879 1 68,879
61 .220,678 60,540.267 680,41 1 - 680,41 1B8 61,220,678 60,540,257 680,411 - 680,411
61.688,861 59,403,508 2,285,352 - 2,285,352B8 61,688,861 59,403,508 2,285,352 - 2,285,352
6,399,768.038 6,078.602,463 321,1 65.575 321,165.575
6.399.768.038 6,078,602,463 321,165,575
DSO
Total Distribution Plant
Summary of Distribution Plant by Factor
Total Distribution Plant by Factor
B8
- 321 ,165,575
ROLLEDJN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.27
IDAHOADJUSTMENT AOJTOTALIDAHO
a
CN
5b
JU
SO
12,73s,009
1,1 28,506
332
1,228
12,537,371
1,084,357
312
1 ,154
1 97,639
44,149
20
74
197,639
44,149
20
74
1721
1722
1723
1724
1725
1726
1727
1728
1729
1 730
1731
1732
1 733
1734
1735
1 736
1737
1738
1 739
1740
1741
1742
1743
1744
1745
1746
1747
1748
1749
1750
1 751
1752
1753
Ci
1 758
1 759
1760
1761
1762
1 763
1764
1 765
'1766
1767
'1768
1 769
1770
390
Land and Land Rights
G.SITUS
CUST
PT
u-59
PTD
Structures and lmprovements
G-SITUS
PT
PT
CUST
G-SG
P
PTD
Office Fumiture & Equipment
G-SITUS
PT
PT
CUST
u-Jg
P
PTD
G-SG
g-Jg
Transportation Equipment
G.SITUS
PTD
b-59
CUST
PT
P
PT
G.SG
PT
Stor6s Equipment
G-SITUS
PT
PT
PTD
u-Du
PT
B8
5
SG
5b
CN
SG
SE
SO
5
5g
SG
CN
Jg
SE
SO
SG
SG
n
SO
5U
CN
Dg
SE
SG
DU
SG
391
96,964,864 91,344,095 5,620,779 - 5,620,779
B8
1 22,585,350
336,019
1,488,899
8,049,51 3
5,671,824
1,004,549
I 0,125,036
3,696
6,658,737
3,676,835
121,032
57,734,148
90,667
1 11,651,631
315,813
1,399,362
7,734,605
5,330,742
942,031
9,528,036
3,473
6,398,237
3,455,724
1 13,500
54,387,452
85,21 5
10,933,719
?0,207
89,537
314,909
341,081
62,517
597,000
222
260,500
221,111
7,532
3,346,685
5,452
1 0,933,719
20,207
89,537
314,909
341,081
62,517
597,000
222
260,s00
221,111
7,s32
3,346,685
5,452
78 10,1 50 3,971,648
392
393
B8
81,099,425
7,314,953
19,456,855
598,609
918,483
71 ,316
322,414
9,040,027
193,1 63
5,742,336
75,372,286
6,890.926
1 8,286,795
uur,i',,
861,322
67,027
303,026
41.970
8,632,214
181,966
s,397,014
5,727j39
424,027
1 ,170,060
,u,nnu
57,161
4,289
19,389
407,8_13
11,197
345322
5,7?7,139
424,027
1 ,170,060
35,998
57,1 61
4,289
19,389
-- 407,8_13
- 11,197- 345,3?2
q
SG
Sg
SO
SGce 53,971 50,725 3,246 - 3,24688 15,029,497 14,261,920 767,577 - 767,577
ROLLED.IN
Year-End
FERC
Page 11.28
IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
BUS
Tools, Shop & Garage EquipmentGSITUS SPT SGG.SG SGPTD SOPSEPT SGG.SG SG
UNADJUSTED RESULTS
32,415,738
116,278
21,924,977
3,508,284
133,857
1 ,533,193
34.426,168
123,718
23,327,821
3,724,164
142,7 40
1,631,292
2,010,431
7,440
1,402,845
215,879
8,883
98,1 00
(306,732)
2,010,431
7,440
1 ,096,1 13
215.879
8,883
98,100
1771
1772 394
1773
1774
1775
1776
1777
1778
1779
1 780
1781
1782
1783 395
1784
1785
1 786
1787
1 788
1789
1 790
1791
1792
1 793
1794 396
1795
1796
1797
1 798
1 799
1800
1801
18A2
1 803
f,l 3e7
1 807
1 808
1 809
1810
1811
1812
181 3
1814
18'1 5
1816 398
1817
1818
181 I
1820
1A21
1822
1823
1824
1 825
18261827 399
1 828
1829 MP
1830
1 831
1832 3991
1 833
1 834
1835
1 836
1837
1838
u-59
Laboratory Equipment
G-SITUS
PT
PT
PTD
P
u-5ug-59
u-59
Power Operated Equipment
G.SITUS
PT
G€G
PTD
PT
P
P
g-59
Communication Equipment
G.SITUS
PT
PT
PTD
CUST
G.SG
P
g-59
g-Dg
Misc. Equipment
G.SITUS
PT
PT
CUST
PTD
P
b-5b
u-)g
Coal Mine
P
P
WIDCO Capital Lease
P
Remove Capital Leases
1,290,733 82,586422,'t_93 28,019
871.364 55,753
)9
J
5U
SG
so
SE
Dg
DU
5g
S
SG
SG
SO
SG
CE
5U
SG
21,319,307
1 ,518
4,766,183
886,345
6,1 58,1 00
?23,587
19,948,080
1,426
4,489,901
831,184
5,787,776
210,141
13.178
1 ,371,227ot
zta,iaz
55,1 61
370,324
13,446
843
1,371,227
91
276,282
55,1 61
370,324
13,446
843
B8 7L
121,777,814
652,304
40,046,639
?,214,928
1,373,319
450,212
927.117
112,292,356
613,077
37,638,390
2.086.53s
9,485,458
39,227
2,408,249
128,393
9,485,458
39,227
2,408,249
128,393
82,586
28,019
55.75388 . 167 ,442,333 155,?14,648 12,227,686 - 12,227,686
B8
s
SG
SG
so
CN
og
SE
SG
SG
S
SG
SG
CN
SO
CE
178,748,229
648,960
1,281,796
79,554,691
3,536,849
1 55,698,1 40
342,988
1,205.096
2,590,851
216,484
2,670,500
4,527
2,413,516
167,646,242
609,934
1,204,714
74,943,130
3,398,483
146,335,058
321,642
1 ,132,626
11 ,101 ,988
39,026
77,O82
4,611,561
138,367
9,363,082
21,346
72,470
1.000
57,973
8,469
154,801
282
148,748
11 ,101 ,988
39,026
77,082
4,862,115
138,367
9,363,082
21,346
72,470
1
57,973
8,469
154,801
282
148,748
2,532,977
208.015
2,515,699
4,245
2,324,768
88 7,955,879 7,s85,605 370,273 - 370,273
SE
SE
2,5s9,'l 13 2,399,848 159,265 11,420,4-15 1 1,579,680
B8SE
B8
ROLLED.IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page'11.29
IDAHO
ADJ TOTALI
1839
1 840
1841
1842
1A43
1844
1 845
'1846
1847
1848
1 849
1 850
1 851
1852
1 853
1 854
1 855
1 856
1 857
1 858
1 859
1 860
1861
1862
1 863
'1864
1 865
1866
1 867
1868
1869
1 870
1871t:i
'1875
1876
1877
'1878
'1879
1 880
1 881
1882
1 883
1 884
1 885
1 886
1887
1888
1889
1 890
1 891
1 892
1 893
1 894
'1895
1 896
1 897
1 898
1 899
1 900
101 1 390 General Capilal Leases
G.SITUS
P
PTD
Remove Capital Leases
1011346 General Gas Line Capital LeasesPSG
Remove Capilal Leases
GP Unclassified G6n Plant - Acct 300
G.SITUS SPTD SOCUST CNG.SG SGPT SG
399G Unclasslfied Gen Plant - Acct 300
G-SITUS SPTD SO
G-SG
PT
PT
Total General Plant
Summary of General Plant by Faclor
Q
DGP
DGU
Jg
SO
SE
CN
DEU
SSGCT
iJUUN
Less Capital Leases
Total General Plant by Factor
301 Organization
t-slTUs
PTD
t-59
302 Franchise & Consent
I.SITUS
I-SG
t-59
I-SG
P
P
s
SG
SO
8,410,978
1 2,505,559
8,410,97811,753,524 752,036 - 752,036
1 ,373,382 1 ,293,770 79,61 1 - 79,611B9 22,289,919 21,458,272 831,647 - 831,647
(22,289,919) (21,458,272).(831,647)(831.647)
B9
17,052,;42
1,121,579
1 6,063,866
1,054,131
988,476
67,447
988,476
67,447
B8
SG
5g
SG
SG
PT
s
so
SG
S
SG
D9
SG
SG
SG
18,173,921 17 ,117,997 1,055,923 1,055,923
B8
B8 1,174,748,260 I,098,965,676 75,782,584 11,364238 a7146,A22
602,858,1 95
287,080,285
281,079,621
6,429,988
19,590,090
s60,967,809
269,816,391
264,786,230
6,029,821
18,823,697
41,890,386
17,263,854
16,293,391
400,1 67
766,393
(s06,;32)
250,555
11,420,415
41,890,386
16,957,1 62
1 6,543,946
11,820,582
766,393
B8
(31 ,081 ,21s)(32,081 ,215)10,500.447 9,868,991
172,821,?45 162.428.4469,189,363 8,636.750
1,000,000
631,456
10,392,799
552,613
- 1,000,000- 631,456- 10,392,799- 552,613
uoo,nn. uuo.rr, au.io', - .u,io,88 162,030,833 149,417.824 12.613,009 - 12.613.009
ACCT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJ TOTAL
ROLLED.IN
Year-End
FERC BUS
I-SITUS S
l-SG >gPTD SOEetr
CUST CN
P
P
Less Non-Utility Plant
I.SITUS
Unclassified lntangible Plant - Acct 300I.SITUS S
l-Sb 5uPSGPTD SO
Total lntangible Plant
Summary of lntangible Plant by Factor
s
DGP
DGU
SG
SO
CN
cen^T
SSGCH
SE
Total lntangible Plant by Factor
Summary of Unclassmed Plant (Account '106 & 102)
DP
DSO
GP
HP
NP
OP.TP
TSO
IP
MP
SP
Total Unclassified Plant by Factor
Total Electric Plant ln Service
UNADJUSTED RESULTS
10.734.980 3,109,8081s8.994.135 8.893,381
Page 11.30
IDAHO
- 3,1 09,808
8,893,381
23,719,636
1 5,233
1901
1902
1 903
1904
1 905
1 906
1907
1908
1 909
1910
191 1
1912
1913
1914
1915
1916
191 7
191 I
191 I
1920
1921
192?
1923
1924
1 925
1926
19?7
1 928
1929
1 930
1 931
1 932
I 933
e;1937
1 938
I O20
1940
1941
1942
1 943
1944
1 945
1 946
1947
13,844,788
147 ,887,5't6
369.935,004
244,763
136,399,226
348,490,918
229,531
131 ,063,089
21,444,086
1 5,233
5,336,138
2,275,549
- 5,336,138
5g
5g
B8 668.311.297 629.512.651 38,798,646 2,275.549 41,074,195
303
B8 830.342.130 778,930,476 51,411,654 2,275,549 53,687,204
(80,669,s12) (75,818,361 ) (4,851 ,1 51 ) - (4,851 ,1s1)
84,081,61 1 80,486,631 3,594,980 - 3,594,980
(17,236,427)
340.999,563
369,935,004
136,399,226
61,688,861
18,1 73,921
1,64s,;36
83,238,405
(21,346,2_35)
320,493,174
348,490,918
1 31 ,063,089
59,403,508
17 ,117 ,997
1 ,5s0,;1s
4,109,808
20,506,390
21,M4,086
5,336,138
2,285,352
1.055,923
99,221
5,005,634
2,?75,;4g
26,849,422
4,1 09,808
20,506,390
23,719,636
5,336,138
2,285,352
1,055,923
99,221
5,005,634
r,552,375,059B826,317,061,346 24,791,535,710 1,525,525,637
o
1 948
1 949
1 950
1951
1952
1 953
1 954
I 955
1 956
1957
1 958
1959
1 960
1 961
1 962
1 963
1 964
1 965
1 966
1 967
I OAq
1 969
1970
1971
1972
1 973
1974
1 975
1 976
1977
1 978
1 979
1 980
ei
1 985
1 986
1987
1988
1 989
'1990
1 001
loo,
1993
1994
1 995
1 996
1997
1 998
1 999
2000
2001
2002
2003
2004
2005
2006
2007
2008
ROLLED-IN
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
Page 11.31
- 367,165.7706,985,464,793
6,674,751
18,540,207,781
651,014,625
155,989,316
9,785,367
3,657,534
8,923,302
953,014
11,763,784
143,167,971
(238,546)
(111,681,900)
6,618,299,023
6,259,352
17,425,271 ,674
613,277,148
1 49,886,786
9,785,367
3,437,585
8,386,689
893,704
367,1 65,770
415,399
1,1 14,936,107
37,737 ,477
6,102,531
zrg,gso
536,613
59,310
DGU
DGP
Jg
so
1 1 ,420,415
'12,902,902
2,526,1-O4
(2s6,;63)
(se,310)
11,835,814
1,127,839,009
40,263,s81
6,102,531
(soe,ir s)
536,613
(0)
105
CN
DEU
SSGCH
SSGCT
Less Capital Leases
Plant Held For Future Use
DPW
P
T
P
P
G
Total Plant Held For Future Use
114 Electric Plant Acquisition AdjustrnentsPSPSGPSG
Total Electric Plant Acguisition Adjustment
115 Accum Provision for Asset Acquisition Adjustments
S
SG
>g
SG
SE
5g
Blo
8,609,;66
815 154,93'r,754 116,322,189 8,609,566 - 8,609,566
11,763,784134,558,405 8,609,566
(238,s46)
(104,965,785)
PSPSGPSG {o,zro,r ro1 (28s.;s6)(7,001,;12)
815 (111.920,447) (105,204,331) (6,716,116) (285.696) (7,001,812)
815
1.298.486 1,298,486
128 Pensions
Total Nuclear Fuel
124 Weatherization
Weatherization
186W Weatherization
Total Weatherization
LABOR
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
DMSC
s
SO
a
5E
SGET
so
18,301,871 16,423,3-40 1,878,532 1,878,532
SO
E to
E tb
1,
5
CN
CNP
SG
SO
B16
B't6 ,9,595,904 17,717 ,630 1,878,271 1,87A,274
ROLLED.IN
YearEndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 11.32
IDAHO
ADJ TOTALI
2009
2010
2011
2012
2013
2014
201 5
201 6
?017
201 8
201 9
2020
2021
2022
2023
2024
2025
2026
2027
2028,n?o
2030
2031
2032
2033
2034
2035
2036
?037
2038
2039
2040
2041
Cl
?446
2047
2044
2049
2050
2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
2065
2066
2067
2068
2069
151 Fuel Stock
P
P
P
P
Total Fuel Stock
152 Fuel Stock - Undistributed
P
DEU
cc
SE
SE
SE
1 85,687,288 174.131.147 11 ,556,141 1 ,569,312 ',a,, ru,iua
u,urr.roo u,rou.irn o', r.n.,', - or',.nr',813 192,305,988 180,337,935 11,968,052 1,569,312 13,537,364
(2,637,000) (2,472,888) (164,112) 29,4e9 (134,613)813 (2,637,000) (2,472,888) (164,1 12) 29,499 (134,613)
(2,935,811) (2,799,991) (185,820) 20,441 (165.379)813 (2,985,811) (2,799,991) (185,820) 20,441 (165,379)
186,683,177 1 75.065.058 11,618,119 1.619,253 13,237,372
25316 DG&T Wo*ing Capital DepositPSE
25317 DG&T Working Capital DepositPSE
25319 Provo Working Capital Deposit
P
Total Fuel Stock
154 Materials and Supplies
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
Total Materials and Supplies
163 Stores Expense Undistributed
MSS
Total Materials & Supplies
165 Prepayments
DMSC
GP
PT
P
PTD
Total Prepayments
813
S
5U
SE
SO
5gcn
SNPD
SG
5g
5U
5g
5g
5b
SO
q
GPS
-u
SE
SO
13.344,256
1 1,907,489
5,179,425
(70,1 65)
4,867,954
(65,7s8)
311,470
(4,367)
1 04,860,768
5,657,285
153.1 04
1 15,1 46,096
6,504
(2,157,8-48)
:
9,466,1 84
99,269,3?2
5,317,078
144,229
108,221,657
6,1 13
(2,0s2,4941
:
8,896,924
5,591,446
34'o,2a7
8,875
6,924,439
?ol
00s,354)
569,260
(163,904)
5,591,446
1 76,303
8,875
6,924,439
391
(105,354)
s69,260
25318 Provo Working Capital DepositMSS SG
Bl3
813
(273,000)(256,583) (16,417)(16,41 7)
era
813 232,859,093 219.546.246 13.312,847 (163.904) 13.14A.942
12,995,061 349,1 9511.217.245 690.243
- 349,195- 690,243- 311,470- (4,367)24,620,159 23,192,998 1 ,427 ,161 - 1,427 ,161815
ROLLEO.IN
Year-EndFERC BUS
Page 11.33
IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
UNADJUSTED RESULTS
1 38,557,536
1 ,670,1 16
,or,roo,i-r,
DDS2 SDEFSG SG
P SGCTDEFSG SG-P
PSEPSGDDSO2 SO
Misc Debned Debits
144,136,894
1,777 ,173
,rr,uor,u&
5,579,358
107,057
',r,ru,,i,o
(1 ,856,481)
2,028,837
(612,572)
3,722,878
2,028,437
107,057
12,848,837
t
2070
2071
2072
2073
2074
2075
2076
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
210?ti
2107
2108
2109
2110
2111
2112
2113
2',t14
2115
2116
2117
2118
2119
2120
2121
2122
2123
2124
2125
2126
2127
2128
2'l29
186M
LABOR
P
P
DEFSG
LABOR
P
P
GP
Total Misc. Defened Debits
Working CapitalCWC Cash Working Capital
cwccwc
cwc
OWC ohqwo*. cap.131 cssh GP
135 Working Fund! GP141 [e-mail] GP
143 othsA/R GP
232 NP PTD232 NP PTD
232 NP P232 A/P T
2533 oMME or.cd. P
2533 ffie'M&.of.crd. P
230 Asr R.E. obrp. P
230 AdRch obrs. P
254105 ARo R.c Lbbmy P
2541 05 ARo R.s Liebfl[y P
2533 chorh Rebm.hn P
S
5g
SG
5S
SO
iu
EXCTAX
7,221,7-06
57,464.883
186,399
4,008,646
7 ,221,706
54,009,168
1 75,594
3,759,1 70
,,ruu,i, u
10,805
249,476
(299,491),,,uu,iro
10,805
249,476
Brr
S
SO
SE
52,1 70,356 49,639,560 2,530,797 (1 59,785)
814 52,1 70,356 49,639,560 2,530,797 (1 59,785)2,371,012
SNP
SG
SO
SO
e
SO
SE
SG
5
SE
S
SG
CE
S
TROJP
TROJO
-
24,525,739
1117,223)
(7,542,104)
(2,980,021)
(69,2_24)
(5,754,724)
0
(e,1s2,301 )
23,1 04,051
(117,223t
(7,104,910)
(2,794,561)
(65,061)
(5,396,s82)
0
(9,192,301)
',,0r,,i,,
(437,194)
(185,460)
(4,1 63)
(3s8,142)114,767)
,,or',,um
(437,194)
(185,460)
(4,163)
(372,909)
814
814
(1,1 29,858)(1,566,587)436,729 (14,767\421,962
Total Working Capital
Miscellaneous Rate Base18221 Unrec Plant & Reg Study Costs
P
18222 Nuclear Plant - Trojan
P
P
P
51,040,498 48,072,973 2.967,525 $71,5521 2,792.974
815
815
ROLLED.IN
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER ADJUSTMENT
Page 11.34
IDAHO
ADJ TOTALI
2130
2131
2132
?133
2134
2135
21 36
2137
21 38
2139
2140
2141
2142
2143
2144
2145
2146
2147
2148
2149
2150
2151
2152
?153
2154
2155
2156
?157
21 58
2159
2160
2161
2162tr
2167
21 68
21 69
2170
2171
2172
2173
2174
2175
2176
2177
2178
2179
2180
1 869 Misc Defened Debits-Trojan
P
P
Total Miscellaneous Rate Base
Total Rate Base Additions
235 Customer Service Deposits
CUST
CUST
Totel Customer Service Deposits
915
815
815
815
1,566,889,967 't,478,374,039 88,515,928 129,'.t27,8481 s9,388,080
(1,539,084)
(14,297,841\
(u,rrr,rou) :
ers
S.sG (1,333,042) (1,252,878) (80,164) - (80,164)
815
2281
2282
2283
25335
254
Prop lns PTD
Inj & Dam PTD
Pen & Ben PTD
Pen & Ben PTD
Pens Oblig P
lns Pmv PTD
SO
SO
SO
a
SE
SO
(26,550,s66)
(246,654,1 01 )
(1 10,680,657)
(1 ,841,521)
(3,723,1441
(2s,01 1 ,881)
(232,3s6,260)
(103,792,51 1 )
(1,730,089)
(3,497,852)
301,734
14,170,857
(1,237,351)
(1 26,984)
(6,888,146)
- 1rrr,oss1- (225,29?\
22841 Accum Misc Oper Provisions - Other
P
P
25410s ARO P230 ARO P
254105 ARO P254 P
TROJD
TROJD
S
268,456 268,456 (r,',,irr)
(225,252)
252 Customer Advances for Construct'onDPW S
DPW SE
TQA
DPW
CUST
Total Customer Advances for Construction
25398 SO2 EmissionsPSE
25399 Other Defened Credits
P
LABOR
P
P
SO
CN
(2,1 89,604)
(29,602,083)(1 ,894,055)
(149,2s1)
392,?21
(149,251 )
(1,501,834)
819
819
q
SO
SG
SE
(60,759)
(1,329,657)- (1,329,657)- (206,598)(3,435,500) (3,228,902) (206,se8)
819 (3
(5,431,879)
(22,938,098)
(5,371 ,1 19)
(21,608,441 )
(60,759)
(42,514,6s3) (42,019,979) (494,674) - (494,674)815 (a7,810,861) (a6,
(2,1 89,604)
(31 ,496,1 39)
ROLLED.IN
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 11.35
IDAHOADJUSTMENT ADJ TOTAL
z',t81
?182
2183
2'184
21 85
21 86
2187
21 88
21 89
21 90
2191
2192
2193
2194
?'t95
21 96
2197
2'198
2199
2240
2201
2202
2203
2204
2205
2206
2207
?208
2209
2210
2211
2212
2213ei2217
2218
2219
2220
2221
2222
2223
2224
?225
2226
2227
2228
2229
2230
2231
2232
zz53
2234
tzJa
2236
2237
2238
2239
2240
2241
190 Accumulated Defened lncome TaxesPSCUST CNP IBTLABOR SO
P
CUST
P
P
P
PTD
DPW
DGP
BADDEBT
TROJD
SG
SE
SNP
SNPD
CN
SNP
24.424,697
171.745.089
2,9m,;07
2,111,845
45,273,000
13,083,61 1
750,735
(4,076,829,816)
(i,262,;-04l
273,913
(9.767,726\
24,236,964
1 61 ,789,51 2
2,e81.;73
1,984.055
42,550,457
1 2,269,360
1,224,248
(3,848,299,683)
(1,188,849)
1 87,733
9,955,577
tr a,3ool
1?7,790
2,722,542
814,251
107,538
(5,560,444)
(2;36,;_s4\
187,7-33
4,395,133
(r aSoo)
127,790
486,348
814,251
(243,51 7,595)
0
4,024
6,557
\260,452)
3,834
(1 3,466)
2,202.584 2,095,046 . 107,538PSG
Total Accum Defurred lncome Taxes
281 Accumulatod Defened lncome TaxesPSPT SGT SNPT
282 Accumulated Defened lncome TaxesGPS
ACCMDIT DITBAL
B19 261,804,434 247,907,367 13,897,067 (7,796,639) 6,100,428
(rru,nuu,rnr)(268,78s,;51 )(17,1s8.;48) 17 ,1s8.;48 (o)
819
CUST
PTD
256,867 17.047
(473,513) (243,044,082)(228,530,132) 228,s30,132
4,024
6,557
(1 87,298)
3,834
(30,513)
DPW SNPDLABOR SODPW CIACPSEPSG
283 Accumuhted Deferred lncome Taxesnoe
PSGPSE
LABOR SOGP GPSPTD SNP
TROJD
DU
SGCT
Jg
Total Accum Deferred lncome Tax255 Accumulated lnvestment Tax CreditPTD S
tTc84
tTc85
ITC86
rTc88
ITC89
ITC9OPTD SG
Total Accumlated ITC
Total Rate Base Deductions
rze,issl
(9.1 80.333)(587,393)230,804 (356,589)819 (4,086,834,897) (3,8s7,187,7s1 ) (229,647,147) (14,486,s42) (244,133,688)
P
P
P
P
(59,131 ,633)
(1,7e4,043)
(82,727,196)
(217,202,277)
(8,370,903)
(2,410,s70]|
(674,454\
(56,823,754)
(1,686,156)
(77,578,717)
(204,61 1,675)
(7,885,666)
(2,270,6-14)
(2,307,879)
(1 07,887)
(5,148,479)
(1 2,s90,602)
(48s,238)
(1 39,956)
231,788
(769,964)
1,O4A334
11,244,227
(2,076,091)
(877,851)
(4,100,145)
(1,346,375)
(48s,238)
(139,956)
(40,629)(633,82s) (40,629)
819 (372,31 1,075) (351,490,406) (20,820,669) 1 1,754,384 (9,066,28s)
819 (a,483,328,537) (
(54,665)
(1 5)
(44,478)
(1 33,324)
(1 43,250)
(54,665)(54,665)
PTD
PTD
PTD
PTD
PTD
PTD
(15)
:(44.478].
(1 33,324)(1?3,222) (20,028) - (20,028)(257,463) (241,980) (15,483) - (15,483)B19 (633,194) (sa3,o1
@982,$2,5?81 G,?01,4s5,804 e80,9$,n
ROLLED.IN
Year-End
FERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 11.36
IDAHO
ADJ TOTAL
1O8SP Steam Prod Plant Accumulated Depr
DQ
PSG
PSG
PSG
PSG
12,949,335
(745,905,999)
(807,386,340)
(1,01 1,026,455)
11 ,701 ,639
(701,050,108)
(758,833,260)
(950,227,250)
1,247 ,697
(44,855,891)
(48,553,080)
(60,799,205)
1,247,697
(44,855,891)
(48,5s3,080)
(52,674,870)
I
2242
2243
2244
2245
2246
2247
2248
2249
2250
2251
2252
2253
2254
2255
2256
2257
2258
2259
2260
2261
2262
2263
2264
2265
2266
2267
2268
2269
2270
2271
2272
2273
2274ei
2278
2275
2280
22A1
2282
2283
2284
2285
2286
2287
2288
2289
2290
2291
2292
2293
2294
2?95
2296
2297
108NP Nuclear Prod PlantAccumulated DeprPSG
5U
SG
)g
P
P
108HP Hydraulic Prod PlantAccum DeprPS
PSGPSGPSGPSG
1 08OP Other Production Plant - Accum DeprPSPSGPSGPSG
108EP Experimental Plant - Accum DeprPSGPSG
Total Production Plant Accum Depreciation
Summary of Prod Plant Depreciation by Factor
S
uur
DGU
5b
SSGCH
SSGCT
Total of Prod Phnt Depreciaiion by Factor
108TP TransmissionPlantAccumulatedDeprTSGTSGTSG
Total Trans Plant Accum Depreciation
817
817
1,012,132
(157,216,635)
(28,773,?12\
0 12,652,390)
(s32,sBB,;oe)
(289,967,826)
1,012,132
(147,762,237',t
(27,042,9031
(105,877,913)
(500,560,;s8)
(272,530,286)
(9,454,398)
(1,730,309)
(6,774,477)
(32,027.;11)
(17,437,539)
(12,717)
(38,603)
(9,4s4,398)
(1,730,309)
(6,787,194)
(32,027,;1D
\17,476,142)
SG (29,587,772\ (27,808,478\ (1,779,2941 - (',1,779,2941817 (852,144,207) (800,899,563) (51,244,6214) (38,603) (51,283,246)
817 (3,938,301.956)(3.701.875.8771 (236.426.080)8.073,01 6 (228.353,064)
(3,938,301,9s6) (
13,961,467
(3,952,263,423',)
(378,269,334)
(416,318,447)
710,356,67s
12,713,7-70
(3,714,589,647')
(355,521,685)
G91,2e2,672)
,638
1,247,897
(237rrc.;76) s,073,;16
(22,747,649)
(25,035,77s)
- 1,247 .697
(22s,600,;61)
\22,747,649\
(25,035,775)
817
ROLLED-IN
Year-EndFERC BUSACCT DESCRIP FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT
Page 1 1.37
IDAHO
ADJ TOTAL
2298
2299
2300
2301
2302
2303
2304
2305
2306
2307
2308
2309
2310
2311
2312
2314
2315
2316
2317
2318
2319
2320
2321
2322
2323
?324
zSzo
2327
2328
2329
2330
ei
2335
2336
2337
2334
2339
2340
2341
2342
2343
2344
2345
2346
2347
2348
2345
2350
2351
2353
2354
2355
2356
2357
23s8
2359
2360
2361
2362
2363
2364
236s
2366
2367
C:
2371
2372
2373
2374
1 08360 Land and Land Rights
DPW
108361 StructuresandlmprovementsDPW S
1 08362 Station Equipment
DPW
1 08363 Storage Battery EquipmentDPW S
108364 Poles, Towers I Fixtures
DPW
108365 OverheadConductors
DPW
108366 UndergroundConduit
DPW
108367 UndergroundConductors
DPW
108368 LineTransfomers
DPW
108369
1 08370
Services
DPW
DPW
108371 lnstallations on Customers'PremisesDPW S
108372 Leased Property
108373 Street Lights
108D00 UnclassilEd Dist Plant - Acct 300OPW S
10805 UnclassifiedDistSubPlant-Acct300DPW S
1 OSDP Unclassified Dist Sub Plant - Accl 300
DPW S
Total Distribution Plant Accum Depreciation
Summary of Distribution Plant Depr by Factor
S
Total Distribution Depreciation by Factor
,130,205 {8.570.592)
817
6tt
817
817
1
(s85,540,203) (549,598,1 15)(35.942,088)(35,942,088)
B17 (585,540,203) (549,s98,115) (35,942,088) - (35,942,088)
(306,124,995) (28e,734,026) (r6,s90,969) (16,s90,969)
817 (306,124,995) (289,734,026) (16,390,969) - (16,390,969)
(151,255,732) (147,249,262) (4,006,470) - (4,006,470)
817
817
(487,099,314) (460,295.009) (26,804,305) - (26,804,305)
817 (487,099,314) (460,295.009) (26,804,30s) - (26,804,305)
(273,079,867) (257,440,178) (15,639,689) - (15,639,689)817 (273,079,867) (2s7,440,178) (1s,639,689) - (15,639,689)
817
(7,2s6,471\ (7,113,701) (142,7701 - 1142,770\
817
(29,886,41 1) (29,455.392) (431,019) - (431,019)817 (29,886,411) (29,45s,392) (431,019) - (431,019)
817
(6,689,946) (6,704,863) 14,917 - 14,917
817
(2,580,675,'t 99)(2,415,972,1121 (1 3/1,703,087)(r34,703,087)
(2,580,675,1 99)(1 34,703,087)(134,703,087)
817
Q,,
2376
t3t I
2378
2379
2380
2381
2382
2383
2384
2385
2386
2387
2388
2389
2390
2391
2392
2393
2394
2395
2396
2357
2398
,eoo
2400
2401
2402
2403
2404
2405
2406
2407
{ii
2412
2413
2414
2415
2416
2417
2418
2419
2420
2421
2422
2423
2424
2425
2426
2427
2428
2429
2430
2431
243?
2433
2434
2435
2436
2437
2438
2439
2440
2441
2442
2443
2444l..
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
ROLLED.IN
Year-End
FERC BUS
G.SITUS SPT SGPT SGG.SG SGCUST CNPTD SODQtr
G-SG SGG.SG SG
Mining Plant Accumulated Depr.PS
Less Centralia Situs DepreciationPS
1081390 Accum Depr- Capital LeasePTD SO
Remove Capital Leases
1081399 Accum Depr- Capitjal LeasePSPSE
Remove Capital Leases
Total General Plant Accum Depreciation
Summary of General Depreciation by Factor
S
DGP
DGU
SE
SO
CN
SG
DEU
J}gU I
SSGCH
Remove Capital Leases
Total General Depreciation by Factor
Total Accum Depreciation - Plant ln Service
1 1 1SP Accum Prov for Amort-SteamPSGPSG
1 1 1GP Accum Prov forAmort-General
G-SITUS S
UNADJUSTED RESULTS
(201,690,659)
(1,229,550)
(3,126,912)
(83,138,520)
(7,208,390)
(92,546,428)
(1,694,556)
(76,861)
(2.187.1 90)
Page 11.38
IDAHO
- (14,417,180)- (78,671)
(200,072\
(5,1 78,801)
(293,484)
(s,701 ,s31)
(112,459)
(4,e18)
(1 39,945)
(21 6,107,840)
(1 ,308,221)
(3,326,e84)
(88,458,043)
(7,501,87s)
(98,241,1921
(1,807,015)
(81,779)
(2.327.1 35i
(14,417,180)
(78,671)
1200,072')
(5,319,523)
(293,484)
(5,694,764)
(1 1 2,459)
(4,918)
(1 39,945)
,or,in
(6,767)
817 (419,160,082) (392,899,066) (26,261,016) 133,956 (26,127,060)
108MP
108MP
SE
817
817
817
g',t7
817
817
B'.t7
818
(419,160,082) (392,899,066) (26,261,015)1 33,956 (26,127,060)
(216,107,840)
(1,807,015)
(98,241 ,1 92)
(7,501,875)
(95,502,1 62)
(201,690,659)
(1,694,556)
(s2,546,428)
(7,208,390)
(89,7s9,032)
(14,417,1-80)
(112,459\
(5,694,764)
(293,484)
(5,743,1 29)
(6,767)
(8,443.081.694)(7.955.189.995](487,891,699)8,292,121 (479,609,s78t
(14,417,1 80)
(1 12,459)
(5,701 ,531)
(2e3,484)
(5,602,407)
CUST
r-sG
PTD
P
CN
SG
so
SE
(1 1,758,017)
(1 81 ,793)
(4,687,538)
(11,483,2571
(1 70,860)
(4,415,815)
(274,7-61)
(10,932)
(271,7_23)
-- (274,7-61\
- (10,932)-- (27't,7_23)
818
ROLLED.IN
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR TOTAL
UNADJUSTED RESULTS
OTHER
Page 11.39
IDAHOADJUSTMENT ADJTOTALIDAHOI
2444
2447
2448
2449
2450
2451
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
Ci
2483
2484
2485
2486
2487
2488
2489
2490
?491
2492
2493
2494
2495
2496
1 1 1HP Accum Prov for Amort-Hydro
P
P
P
P
1111P Accum Prov for Amort-lntangible Plant
I-SITUS S
PSG
PSG
PSE
I.SG SG
I-SG SG
I.SG SG
CUST
P
P
PTD
11 1lP Less Non-Utility Plant
NUTIL
1 1 1390 Accum Amtr - Capital Lease
G.SITUS
P
PTD
5g
SG
5g
(1,440,957)(1,354,303)(86,654)(86,6s4)
(1.440,957)(1,354,303)(86,654)(86,6s4)
OTH
CN
SG
SG
SO
q
SG
SO
(sz,itz)(298,534,092) (281,228,914) (17,305,177) (41,866) (17,347,043)818 (528,474,331) (497,937,067) (30,s37,264) (626,822) (31,164,086)
(528,4?4,331) (49
16,347,306
(432,129)
(213,691 )
(56,209,193)
(67,607,339)
(4,907,413)
(1 16,047,890)
396,357
910,304
8,673,284
17,206,874
(406,1 43)
(200,392)
(52,828,990)
(63,541,696)
(4,612,300)
(1 1 1,507,926)
396,357
855.562
8.1 70,51 8
(8ss,s68)
(2s,987)
(1 3,zse)
(3,380,203)
(4,065,643)
(295,1 1 3)
(4,539,963)
uo,io,
502,766
(303,631)
(281,325\
:
(869,890) (817,578)(52,312)
(1,163,199)
(25,987)
(1 3,29e)
(3,661,s27)
(4,065,643)
(29s,1 1 3)
(4,539,963)
'-
,0,)0,- 502.766
Romove Capital Lease Amt
Total Accum Provision for Amortization
9,979,946 9.422,438 557.508 557.508
818
Summary of Amortization by Factor
c
DGP
DGU
SE
5(J
CN
SSGCT
SSGCH
)u
Less Capital Lease
Total Provision For Amortization by Factor
4,98s,646
(213,691 )
(294,548,345)
(1 1 6,047,890)
(130,738,409)
6,1 19,974
(200,392)
1277,474,211)
(1 1 1,507,926)
(1 22,876,309)
(1 ,1 34,329)
(1 3,299)
(1 7,074,1 35)
(4,539,963)
(7.862.1 00)
(303,631)
(41,866)
:
(281,325)
(1,437,960)
(1 3,299)
(17,1 16,001)
(4,539,963)
(8,1 43,425)
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