201704282016Earnings Report.pdf

.Y ROCKY MOUNTAIN
POI'IIER
A BVTSOa{ OF ATqHCOfiP -:l , li Fl,12:l-iZ 1407 West North Temple, Suite 310
Salt Lake City, Utah 84116
April28,2017
VA OYERNIGHT DELIVERY
l.,r
Idaho Public Utilities Commission
472West Washington
Boise,ID 83702-5983
Attention: Diane Hanian
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 earnings report with the Commission.
I Transmitted herewith, please find 2 copies of Rocky Mountain Power's results of operations for
the Idaho jurisdiction for the twelve months ended December 31, 2016. 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,
Jeffrey K. Larsen
Vice President, Regulation and Government Affairs
Rocky Mountain Power
Enclosure
J
a
BesKY n/touNTArNPOWER ----'
o
A DIVISION OF PACIFICORP
Idaho Jurisdiction
RESULTS OF OPERATIONS
For Period Ended
December 3 1,2016
o
Pag.'1.0
ROCKY MOUNTAIN POWER
Statr of ldaho
Act!.|, Adjusted & Normaliz.d R.ault. of Opor.tlons - 2017 Protocol
Rosultr ot Operation. De@mbor 2016I(r)
Un.dru.tod
Rorults
l2tTyp. IAdiurth€nt
(3) (,{)
Total AdlBted Typ. 2
Acriu.l R..ult Adi8tmcnt
(5)
Total Annralized
Actual Rorurt
(7)
Total Nom.lizod
Rorultt
(6)
Typ. 3
Adru.thent3I Operating Roveos6:
293,072,336
10,739,647
27G,970,256
t0,?39,547
276,970,256
10,739,647
(1,092,it20)
11,114,772
275,877,83?
22,,t81,119
(r6,r02,080)
3 ,ntlrdop.rtmont l
,l Sp.ci.l Salo.
5 Other OpeBtlng Rovonue.6 Total OIErsting Revenuo!
78 Op.r.tlng Esna6s:I Ste.m Produclion
167
69,{45,289
2,&(9,997
5?,3E6,337
12,127,906
9,702,459
ir,628,934
691,209
69270,298
2,549,997
51,2:25,613
12,'f27,906
9,702,459
'1,628,8r0690,927
2,Gs2,709
5,r,23r,403
12,132,301
9,718,r25
4,634,750
691,875
5.873.789
2,697,U2
6,1,393.644
12,716,6y
9,975,s92
i|,679,026
707,508
(174,9!11)
(3,160,724)
l,(,730
2,711
s,790
4,394
,5,666
s,931
9,[8
5,907
69,2E5,028 3,393,307
,t{,733
10.162,U1
3l/t,353
258,i157
tl,276
r5,634
96,r03
72,678,335
5,969,892
(1r6)
(2821
6,2,14,508 (376,625)s,867,883
ll Hydro Prodlctlon
12 Oth.r Pilar Supply
13 Trenrmirslonl,l Dlst ibutionl5 Cultomer Accounting
16 Curlomer Serulca
17 S.l.!
18 Admlnl8tt.tlve & Gener.l
g,9 Tot l O&U Expenc
IX
20 D.pEcldion2l Amortlatlon
22 Td.r Other Th.n lncm6
23 lbcome.Tuaa - Federal
24 lncome Taos - Stato
25 ln@m. T!xe. . Dof Net
26 lni..kn nt Tsr CEdltAd.l.
27 Ml.c R.Enuo E Expen!.tx28 Tot l Opcr.(ing Expen$.:
2g30 Opor.0no R.v For Roturn:
3t
32 Retr Br.e:
33 Electrio Plant ln Soryic.
34 Pl.nt H.ld tor Future Uso
35 Ml.c D.terod Debns
36 El.c Pl.nt Acq AdJ
37 l{ucle€r FEI
38 PEplymnt!
39 F@l Stock/t0 M.t rhl & Suppli€.
41 Worklng C.plt l
163,1 76,641 (3,7r2,739)r59,463,902 56,078 't59,519,980 u324,111 r73,&!9,093
39,i12E,690 (403,(B7) 39,025,593 io8,482 39,,{34,075 79,096 39,513,1712,555,761 (362,587) 1,593,17/t 41,012 1,634,216 (1EE,5rE) 1,4/t5,69!)9,115,31,( - 9,115,314 - 9,115,3'td 303,773 9,41S,08715,391,93s (3,686,579) 11,708,356 (20,554) 11,687,802 {5,/tt5,s9o} 8,272,2122,64t,119 (500,94s) 2,116,2U (2,793) 2,113,111 (763,s66) 1,379,84i7,339,i160 (l05rE2) 1,23/,178 (170,t68) 7,06/L010 il,6il5,il06 11,709,416(51,t,782)-1511,7821.15't4,782\-(514,782)(95,947) 76,280 (19,666) . (19,566) . (19,665)
239,047,U1 (9,44,949) ?ja,752,273 312,087 230,064,360 r2,989,7t6 2€,054,075
1,575,177,904
768,889
54,873,838
r,72s888
2,673,038
13,/87,865
13,108,463
t,079,it23
1,966,2t3
10,E8it,027
(768,8E9)
(30,42r,5fl)
r,586,051,932
21,452,326
1,725,988
t,586,051,932
24,452,325
r,725,988
2.673,038
,3,437,865
13,t08,i163
1,06/t,580
1,966,213
1 8,935,9t7
278,810
(3r2,891)
1,604,997,849
24,771,137
l,{.t3,097
I 2,673,038
r3137,865
r3,r08,463
1,06it,618
1,966,213
(r4,E0/.)6t
257,891
3,'t79
2,673,03E
13,695,755
13,'108,'163
1,068,r59
1,966,213
43 lilisc Rlte Bs.eui4 Totil Electrlc Plant
15
46 Rate Bre Dedudlons:
47 Accuh Prov For Depreo
u
60 R.tum on Equily
6t
52 TAX CALCULATION:
53 Op.r.thg Rov6nuo
64 Oh.t Ooduction.
65 lnt reit (AFUDC)
66 lnter..t
67 Schdulo "M- Addhlons
68 Schadub 'M' Oeductlon.
69 lncme B.fore Td
707l SLt lncoma Tuos
72 Terrbl. lncom.
73
1,664,Et'1,620 1,6,14,490,504
(5r6,038,7r4)
18,1,1111
(1,637,825)
110.534-'1sitl
19,163,206
(95,88s)
r,663,653,710
(s16,13,t,59!t)
(8r,4'14)
(1,637,825)
(516,038,71't)
l.11,442,7211(26t,999,085)
lEl,14l
(2,061,9i19)
120,321,1771 I ,644,/t90,441
(5't6,038,714)
13,1,112,7211
{255,059,621}(8r,/u4)
(r,637,825)
(l0.534.t5,(l
131,112,7211 1270,2911 (3r,713,016)(254,8E9,it53) (2,975,038) (257,86,t,,t91)
61
t70,16849 Accum Dcflncom. T.x
50 Unlmoni..d ITC5l Curtmor Adv For C@3t
5? Cu.tom.r S.ry16 Oepo.tt
53 Ml.c R.t 8... Doducuon3
5il55 Totll Rrto Baso O.ductior!
5657 Totil Rlto Ba!o:
58
6,939,46i1
424,121
,5.E78.351126.'112.505)fl0,534. t54t
(838,036,419) 23,211,939 (81i1,794,480) 170,168 (81i1,524,312) (3,341,218) (8'17,965,530)
826.775.201 2-920
8.955%8.045%8.006%
12.505%
98,90r,97r
-1-f70%
(r r,577,219)
(6,4r3)
10,735%
87,321,?53
{.075%
(505,602)
10.659%
86,819,'r50
7.544%
9_758.f,4.900%
(it,177,910)
it(}o,181
{1,953,3,17)
10,287,190
82,il1,240
(r,613,553)
2l ,2'1i1,630
s3,209,317
71,171,971
(1,619,S66)
20,98s,267
53,485,733
71,171,97,
(1,619,966)
20,989,573
s3,934,121
71,17',|,971
(r,619,966)
21,X89,751
51,900,24
8'1,459,rGi
(259,353)
277,115
/t,306
,l/18,389
58,307,241 ( r I ,034,02E)17,277,2',t4 (61,519) 47,211,691 (16,6r8,629)30,393,065
?il Fc&r.llncomTd6+Olher 15,394,935 (3,686,579) li,?0E,356 (20,554) 11,687,802 (5,it15.590) 6,272r't2
(l ) Typo 1 tdru.lmerts lnvolv. norm.lizstion ,or out of perlod hlrtoilc.l .nd unusual lteh. thrt occur during tho talt p..iod,
(2) Type 2 edrurtDqrt. annualiz. chrngEr th.t @curred dutlng tho te.t p.riod.
(3) Typo 3 .dJBtnehta aE krown ahd m6e.u.ablo itBmi thatwlll @cur ln a futuE pertod.
I
IDAHO SUMMARY OF ADJUSTMENTS TOTAL
Tax Adjustments
(Tab 7)
Page 1 ,1
Misc Rate Base
Adjustments (Tab 8)
(921.002)
Rsvenue Adjustments
Total Adjustments crab 3)
O&M Adjustments
(Tab 4)
Not Power CostAdjustments Depreciation &
(Tab 5) Amoftization (Tab 6)o
(17,194.500)(16,273,498)
(520,829)
11,A44,772
(48.1,080)
11,444,772
36.750
3,233,046 277.698 3.152,892
47,441
7,007,307
318,7,18
27 4,133
s0,091
16.299
47.414
(3,212.363)
76,896
274,133
50,091
16,299
't0.234.521
241.A52
(197,543)
(14,85s)
1274,6161 (274.6161
1 Oparatng R6venus:
2 General Busino$ Revou6
3 lnterdepartmBnlal
4 Special Sal6
5 Othor Oporating Rdenus
6 Total Operating R€venu*
7
8 Operating Expom6:
I St€am Prcduction
10 Nud@r Prcduction
11 Hyd@P@duction
'12 Othor Porer Supply
13 Transnrission
'14 Oietribution
15 Customer Ao@untir€
16 Cu6toh6r Ssruico & lnfo
17 S6te
18 Adminbtsalivo & G6n€Gl
'19 Total O&M Exp6ns6
20 D€prsiation
21 Amoniaton
22 Tax66 Other Than ln@me
23 ln@me Td6: Federal
24 State
25 Defer€d ln@me Tus
26 lnv6knent Tu Crodit Adj-
27 Misc Rev€nuo & Expsnse
28 Total Oporating Expsnss:
30 Operaling R6v For Retum:
31
32 Rate Bas.:
33 Eletric Plant ln S6ryi@
34 Plant H6ld tor Future Us€
35 Misc Dofered Dsblb
36 El@ Piant Acq Adj
37 Nucler Fu6l
38 Propayments
39 Fuel Stock
40 Material & Supplis
41 Workihg Capital
42 WEathorization Loens
43 Misc Rato Base
10,672,453
u,481
(1,1 10,062)
{3,773
(9,122,7231
(1,267,304)
4,369,956
(5,611,1s3)
1762,462)
903.730
122.802
(729,862)
(99,176)
575,88,{
{1,682,812)
372,439
50,608
(2,958)
303,r73
55,844
(20,089)
{212,398)
(491,403)
5?2,749
(4,113,722)
(5s8,986)
4.372.914
(2.714,4171 13.629,267
76,280 76.280
4,006,854 (6.373,615)(686,838)339,528 (430,846)(1.641.605) 12,800.230
(10,240,661 )110.420.712)686,838 (339,528)(490,r56)1,678,355 {1.355,457)
o
29,819.944
(768,889)
(30.142,701)
(312,891)
257.891
(1 1,264)
29.819.944
(768,889)
(30.142,701)
(312,891)
257.89',1
(1 1,264)
44
45
46
47
Total Eleclric Plant:(1.''57.909)-----(1,157,909)
Doduc'tions:
Acoum P@v For Deprec (95,885)
1270,294)
4,134.594
424,124
15.878,351
(235.023)
(21,003)
58,259 1 ,449,484
139.1 38
(249,292\
2,554,91271,938
(189,sss)
424,124
16,067,906
20.070,889 l'117,617)(197.766)1 .449.484 18.936.789
18,91?.980 (117.617\17 779 Aaq
zl8 Accum Prov For Amort
49 Aooum 06l ln@ms Tsx
50 Unamortized ITC
5'l Cuslomer Adv For Consl
52 Custom6r SeNi@ Deposits
53 Miscellahsus Deduclions
54
55 Total D€ductirns:
56
57 Total Rate Baae:
58
60 Estimatod ROE impaot
61
63
64 TAX CALCULATION:
65
66 Oporating Revenue
67 Oth6r Doduotions
68 lnt€rEt (AFUDC)
69 lni6r*t
70 Sch€dule'ilr Additions
72 Sch€dul6 tf Doductions
-2.7470A
(16.260,731)
-2.454Vo
(16,794,327\
0.1 66oi6
1,106,928
(7.793\
4.110o/o
(303,773)
(6.413)
145,124
-0.4aook
(789.951 )
0.3s806 -0.319%
2,70{,886 (2,184.{95)
(6,413)
145,124
1.1.227,543)
10,287,190
11,227,5431
10.294.983
74
(27,914,176)
l.1,267,3[4)
l?6,&6,872)
(16.794,3271 1,114,721 (442,184].
(20,089)
1422,3951
(12.312.4n\
(558,986)
(11,753,491)
2,7U,8A6 (2,184.495)
(99,176)
(2,085,319)t (762.462)
(16,031,865)
122,802
2,582,0U
50,608
1,064,1 1 377 Taxabl€ lnemo
78
79 Fed€ral ln@m6 Tax*19,122.723)(5.611,153)903.730 (729.862\372.439 55,844 i.4.113,722)
STATE:
PERIOD:
IDAHO
DECEMBER 2016
FILE:
PREPARED BY:
DATE:
TIME:
JAM Dec 2016 Resuits lD
Revenue Requirement Department
4t24t2017
1 1:20:05 AM
TYPE OF RATE BASE:
ALLOCAION METHOD:
Year-End
2017 PROTOCOL
FERCJURISDICTION: SeparateJurisdiction
8 OR'12 CP: 12 Coincident Peaks
DEMAND o/o
ENERGY %
75% Demand
25o/oEneqy
Rocky Mountain Power
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
TAX INFORMATION
CAPITAL STRUCTURE INFORMATION
OTHER INFORMATION
The capital structure is calculated using the five quarter average from 123112Q15 lo 12!3112016.
Page2.1
o
o
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAUSTATE COMBINEO RATE
TAX RATE
35.00%
4.54o/o
't .618
37.95104
CAPITAL
STRUCTURE
EMBEDDED
COST
WEIGHTED
COST
DEBT
PREFERRED
COMMON
48.610/o
0.02o/o
51.37%
5.20%
6.75o/o
9.90%
2.529o/o
0.0017o
5.086o/o
100.00%7 -6160h
o
2017 PROTOCOL
Year-End
?age2.2
of Ref TOTAL
UNADJUSTED RESULTS
OTHER
4,573,534,264
0
'166,358,813
1 ,025,160,830
0
40,710,222
869,070,71 2
1 90,833,098
1 86,795,473
78,558,076
146,723,356
0
1 23,338,029
IDAHOADJUSTMENTS ADJ TOTAL
1
2
3
4
5
6
7
8
o
'10
11
12.13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33e
Operating Revenues
IDAHO
293,072,336
0
1 0,739,647
69,445,289
0
2,649,997
57,386,337
12,427,906
9,702,459
4,628,934
691,209
0
6,244,508
(1 7,1 94,500)
0
11,444,772
3,233,046
0
47,444
7,007 ,307
318,748
274,133
50,091
16,299
0
(274,616\
275,877,837
0
22,184,419
72,678,335
0
2,697,442
64,393,644
12,7 46,654
9,976,592
4,679,026
707,508
0
5,969,892
General Business Revenues
lnterdepartmental
Special Sales
Other Operating Revenues
Totial Operating Revenues
2.3
,a
2.3
2.4
2.4
4,866,606,600
0
177,098,460
157
I ,094,606,1 19
0
43,360,219
926,457,050
203,261,005
196,497,932
83,187,011
147,414,565
0
129,582,538
Operating Expenses:
Steam Production
Nuclear Production
Hydro Production
Other Power Supply
Transmission
Distribution
Customer Accounting
Customer Servica & lnfor
Sales
Administrative & General
TotalO&MExpenses
Deprecration
Amoffzation
Taxes Other Than lncome
lncome Taxes - FEderal
lncome Taxes - State
lncome Taxes - Def Net
Investnent Tax Credit Adj.
Misc Revenue & Expense
Total Operating Expenses
Operating Revenue for Retum
Rate Base:
Electric Plant in SeNice
Plant Held for Future Use
Misc Defoned Debits
Elec Plant Acq Adj
Nuclear Fuel
Prepayments
Fuel Stock
Materiat & Suppties
Working Capital
Weathertzation Loans
Miscellaneous Rate Base
Total Electric Plant
Rate Base Deductions:
Accum Prov For Depr
Accum Prov For Amort
Accum Def lncome Taxes
Unamortized ITC
Customer Adv for Const
Customer Service Deposits
Misc. Rate Base Deductions
Total Rate Base Deductions
Total Rate Base
Retum on Rate Base
Retum on Equity
Net Power Costs
Revenue Requirement lmpact
Rate Base Decrease
2.6
2.7
2.8-2.9
2.10
2.12
2.12
2.13
2.13
2.14
2.14
2.16
2.17
2.17
2.20
2.20
2.19
2.17
2.4
2.20
2,824,366,438
685,576,743
44,223,934
189,632,535
226,250J63
39,828,328
90,861,100
(4,341 ,401)
(1,747,7661
2,661,1 89,798
646,1 48,052
41,668,1 73
180,517,221
210,855,227
37,1 81 ,1 80
83,521,640
(3,826,619)
(1,651,819)
1 63,1 76,641
39,428,690
2,555,761
9,1 15,314
15,394,935
2,647,149
7,339,460
(514,7821
(95,947)
1 0,672,4s3
84,481
(1 ,1 10,062)
303,773
(9,122,723)
(1,267,304)
4,369,956
0
76,280
1 73,849,093
39,513,171
1,445,699
9,419,087
6,272,212
1,379,845
1 1,709,416
(514,782)
(19,666)
4,094,650,073
1,106,430,637
3,855,602,852
1,032,395,428
239,047,221
74,O35,210
4,006,854
(10,240,661 )
243,054,075
63,794,549
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
oo
67
68
69
2.30
2.31
Z.JJ
2.31
2.31
2.32
2.32
2.33
2.31
2.34
2.38
2.39
2.35
2.35
2.34
2.34
2.34
26,862,838,825
23,502,790
885,801,33'1
39,464,841
0
63,217,883
209,873,477
227,988,286
31,690,748
7,263,920
0
25,287,660,921
22,733,901
830,927,494
37,738,853
0
60,544,845
196,435,613
214,879,823
30,611,325
5,297,707
0
1,575,177 ,904
768,889
54,873,838
1,725,988
U
2,673,038
13,437,865
13,108,463
1,079,423
1,966,213
0
29,819,944
(768,889)
(30,1 42,701 )
(312,891)
0
0
257,891
0
(1 1,264)
0
1,604,997,849
(0)
24,731,137
1,413,097
0
2,673,038
1 3,695,755
1 3,108,463
1 ,068,159
1,966,213
0
28,351,642,101
(8,843,075,1 02)
(536,s90,826)
(4,s73,898,546)
(499,926)
(32,301 ,401 )
0
(51 3,697,048)
(8,327,036,388)
(504,948,1 05)
(4,311 ,899,461 )
(41 8,481 )
(30,239,452)
0
(487,284,543\
(516,038,71 4)
(31,442,721)
(261,999,085)
(81,444)
(2,061,949)
0
(26,41 2,s05)
(ss,885)
(270,294)
4,134,594
0
424,124
0
15,878,351
(51 6,1 34,599)
(31,713,016)
(2s7,864,491 )
(8't,444)
(1,637,825)
0
(1 0,534,1 54)
26,686,830,482 1 ,664,81 1,620 (1 ,1 57,909)1,663,653,710
(1 4,499,862,849)
13.851 .779.253
0 3,661 ,826,430)
13.025.004.052
(838,036,41 9)
826,775,201
20,070,889
18,912,980
(81 7,965,530)
845,688,1 81
8.955%
12.505Yo
92,698,393
6,844,823
(44,8s6,003)
7.544o/o
9.7580/o
94,882,888
7,O01,402
(53,91 8,1 89)t
2oiTPRorocoL Page 2.3
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
zo
Residential Sales
0 1,851,336,999 1,772,225,452 79,111,547 76,694,386(2,417,161)C74
75
,o
77
78
79
80
81
82
83
84
85
6b
87
88
89
90
91
92
o?
94
95
96
97
98
99
S
440
442
B1 1,851,336,999 1,772,225,452 79,111,547 (2,417 ,161) 76,694,386
Commercial & lndustrkll Sales0sPSEPT SG
Public Street & Highway Lighting
2,973,215,402
20,068,906
2,759,765,639
19,557,880
213,449,763 (14,764,281)
511,026 (13,0s8)
198,685,482
497,968
444
445
448
0
B1
B1
B1
SOn
20,068,906 19,557,880 (13,058)497,968,026
Other Sales to Public Authority
0
lnterdepartmental
DPW
GP
Sales for Resale-Non NPC
P
Provision for Rate Refund
P
P
Total Sales from Electricity
Forfeited Discounts & lnterestCUST SCUST SO
Misc Electric Revenue
uus I
GP
GP
Water Sales
P
Rent of Electric Property
21,985,292 21,985,292
21,985,292 21,985,292
S
SO
B1
B'l 4,856,606,500 1,573,534,264 293,072,336 (17,194,500)275,877,837
100
101
102
103
104
105
106#
111
1't2
113
114
ltc
116
117
118
1'19
120
121
122
123
124
125
126
127
128
130
131
132
133
134
tJc
136
137
138
139
140
141
142
143
*
Total Sales to Ultimate CustomerE
447
447NPC Sales for Resale-NPC
P
P,P
TotalSales for Resale
449
164
B1
SG
SE
SG
S
175,726,OO2
175
164,986,3s5 10,739,647 11,444,772 22,184,419
1S
B1
B1
B1
5,043,705,060 4,739,893,077 303,81{,983 15,749,7271 298,062,255
450
9,371,769 8,894,989 476,780 476,780
9,371,769 8,894,989 476,780 476,780
451
5
SG
so
SG
5
Sg
SG
SO
DPW
T
T
GP
c,oot,oov
(22.O51\
5,510,537
(20.758)
1 55,1 33
(1.293)
155,1 33
(1.293)
453
454
B1
B1
5,643,618 5,489,778 153,840 1 53,840
75,033 70,447 4,586 - 4,58675,033 70,447 4,586 - 4,586
1 1 ,613,394
5,21 1,052
3,669,742
11,450,649
4,892,574
3,454,556
162,744
318,478
21 5.1 86
36,750
162,744
355,228
?15,186
1
11
B1 20,494,188 19,797,780 696,408 36,750 733,1 57
2017 PROTOCOL Page 2.4
YearEndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT A,DJTOTAL
146#456 Other Electric Revenue
DMSC
CUST
OTHSE
OTHSO
OTHSGR
Total Other Electric Revenues
Total Electric Operating Revenues
Summary of Revenues by Factor
Total Electrb Operating Revenues
Miscellaneous Revenues41160 Gain on Sale of Utility Plant -
DPW
T
G
T
P
41170 Loss on Sale of Utility Plant
DPW
4118
150
'151
152
153
154
IEE
156
157
158
159
160
161
162
toJ
1A4
165
166
167
168
169
170
171
173
174
175
176
177
178
170
180
181
182
s
CN
SE
SO
5g
c
SG
SE
SG.P
SO
5U
(7,803,737)
924
7,481,066
1,302,4S9
120,810,291
(7,803,732)
886
7,002,065
1,226,123
113,426,866
(5)
38
479,001
76,376
7,383,425
(5)
,o
479,001
76,376
6,862,596(520,829)
B1
Bl 157,375,651 1/t8,10s,203 9,270,448 (484,080) 8,786,368
Bl 5,201,080,711 4,8S7,998,280 313,0S2,431 (6,233,807) 306,848,624
S
CN
SE
so
SG
DGP
4,886,826,1 52
924
7,481,066
4,950,190
3U,422,379
4,592,959,1 64
886
7,002,065
4,6s9,921
283,376,243
293,866,988
38
479,001
290,268
1 8,446,136
(1 7,1 94,500)
10,960,693
276,672,488
38
479,001
290,268
29,406,828
5,201 ,080,711 4,887,998,280 313,082,431 (6,233,807)306,848,624
UK
S
)g
DU
5g
SG
s
SG
B1
T
EItr'186
187
188
189
190
191
192
193
194
loE
196
197
198
199' 200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
I
41181
Gain from Emission AllowancesPSPSE
Gain from Disposition of NOX CreditsPSE
B1
B1
B1
71
DPW
T
P
PTD
PTD
P
(Gain) / Loss on Sal6 of Utility Plant+zl
4194 lmpact Housing lnterest lncomePSG
Total Miscellaneous Rev€nues
Miscellaneous Expenses4311 lnterest on Customer DepositsCUST S
Total Miscelleneous Expenses
Net Misc Revenue and Expense
B1
(1 1 3,756)
(1,581,009)
(1,747,7661
(1 1 s,756)
(1,488,303)(92,707)
117
92.882
49
(1,651,819)(95,947) 76,280
117
175
(1e,666)
B1
B1 (1,747,7661 (1,651,819)(e5,947)76,280 (19,666)
215
2017 PRorocoL Page 2.5
Year-End
FERC BUS' UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
p sc 15,779,430 14,815,056 964,373 144,766 1,109,140
5Ue:
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
C
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
ztc
275
276
277
278
279
280
281
282
283
284
285
286
287
288
G
292
293
294
295
501 Fuel Related-Non NPC
501NPC FuelR€lated-NPC
Total Fuel Related
502 Steam Expenses
P
P
P
P
P
P
P
P
P
P
P
P
P
P
S
SE
ctr
SE
SE
SE
s
atr
SE
82
92
82
(2,74s,3s0)
42,893,203
149,780
71 5,1 65,1 30
13
(2,745,350)
40,1 46,819
14
'107,619
669,374,246
21
2,746,383
114
42,161
45,790,885
(420)
(42,161)
3,193,233
215
2,745,963
114
82
P
P
P
P
P
48,984,1 18
40,212,229 37,637,504 2,574,725 2,574,725
B? 755,527,139 707,119,369 48,407,771 3j51p72 51,558,842
798,737,920 747 ,387,652 51,350,268 3,1s0,652 54,500,920
71,792,492 67,404,831 4,387,660 4,387,6605g
SG
82
82
82
77
503 Steam From Other Sources-Non-NPCPSE
503NPC Steam From OtherSources-NPCPSE
505 Electric Expenses
4,387,771 4,1 06,829 280,942 1,820 282,762
4,387,771 4,1 06,829 280,942 1,8?0 282,762
SG
5b
SG
SE
SG
Sg
SG
1,069,023
288,658
1,003,689
271,016
6s,334
17,642
65,334
17,642
82 1,357,681 1,274,705 82,976 82,976
P
P
506
507
510
Misc. St6am Expense
Rents
Maint SupeNision & EngineeringPSGPSG
Maintenance of Structures
P
P
Maintenance of Boiler Plant
P
P
Mainlenance of Electric Planl
P
P
Maintenance of Misc. Steam PlantPSG
PSG
511
,'.t?
513
514
6Z
82
82
193
B?
B2
JU
SG
SG
SG
SG
SG
16,749,359
497,552
5,891,937
26,281,764
87,149,990
15,725,707
467,144
5,531,846
24,675,531
171
81,823,743
28,997,266
687,640
1 ,023,652
30,408
360,091
1,606,233
5,326,247
1,887,552
44,761
40,608
(216,661)
141
112,449
1,064,259
30,408
1 43,430
1,606,374
5,438,696
193
1,887,552
44,761
7
30,884,819
732,402
82 31,617,221 29,684,907 1,932,314 1,932,314
7,690,1 79 7,220,187 469,992 (72s)469,2632,248,891 2,'t11 ,448 137,443 - 137,4439,939,070 9,331,635 607,435 (729) 606,706
Total Steam Power Generation 1,094,606,119 1,025,160,830 69,.145,289 3,233,046 72,678,335
2017 PROTOCOL
Year-End
FERC BUS
Misc. Nuclear Expenses
P
P DU
Maintenance of Structures
P
Maintenance of Reactor PlantPSG
Maintenance of Electric PlantPSG
Maintenanc6 of Misc NuclearPSG
Total Nuclear Power GBn6ration
535 Operation Sup6r & Engineering
UNADJUSTED RESULTS
Page 2.6
IDAHO
296
ei
ACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
PSG
Nuclear Fuel Expense
P
CoolanG and Water
P
Steam Expenses
P
Elecric Expenses
P
82
300 518
301
302
303
304305 519
306
307
308309 520
310
311
5lz
313
314315 523
J ID
317
318319 524
320
321
322323 528
324
325
JZD327 529
328
329
330331 530
SE
5g
SG
SG
)u
B?
82
82
Maintenance Super & Engineering
5b
82
82
82
82
82
92
82
82
ei
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
356
357
358
Eal
532
P
P
P
DGP
SG
SG
DGP
J9
7,085,894
1 ,909,104
6,652,834
1,792,428
433,061
116,677
?2,425
14,838
455,485
1 31 ,514
82 8,994,999 8,445,262 549,737 37,263 587,000
536 Water For Power
P
P
P
48,260 45,311 2,949 2,949
92 48,260 45,31 ?,949 2,949
I
2017 PROTOCOL
Year.End
FERCACCT DESCRIP
BUS
FUNC
UNADJUSTED RESULTS
OTHER
Page2.7
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTAL
359
el
537 Hydraulh Expenses
P
P
P
DGP
Sg
SG
DGP
SG
SG
DGP
SG)u
DGP
SG
5U
4,066,100
372,079
3,817,597
349,339
248,503
22,740
248,503
22,740
363
364
365366 538
367
368
369
370
371
372373 539
374
375
376
377
378
e70
380381 s40
382
383
384
385
386
387388 541
2qo
390
391
s92
393
394395 542
82
Electric Expenses
P
P
P
82
Misc. Hydrc Expenses
P
P
P
10,948,878
6,860,807
10,279,728
6,441,502
669,150
419,304
669,150
419,304
82
Rents (Hydro Generation)
P
P
P
1,265,732
73,384
1,188,375
68,899
77,356
4,485
77,356
4,485
82 1 ,339,1 15 1,257,274 81,841 81,84'1
Maint Supervision & Engineering
P
P
P
DGP
Sg
5g
DGP
5g
59
400 376 24 24
82 400 376 24 24
Maintenance of Structures{i
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
P
P
P
1 ,108,718
48,884
1,040,958
45,897
67,760
2,988
67,760
2,988
82 1 ,157,602 1,086,854 70,748 70,748
543 Maintenance of Dams & Wateuays
P
P
P
DGP
5g
SG
3,438,183
592,572
3,228,056
556,732
210,128
36,240
210,128
36,240
82 4.03't .155 3.784.787 246,368 246.368
544 Maintenance of Electric Plant
P
P
P
DGP
SG
SG
1 ,871,389
655,889
't,757 ,017
615,804
114,372
40,085
't14,372
40,085
82 2.527.27A 2X72421 154,457 154,457
545 Maintenance of Misc. Hydro Plant
P
P
P
DGP
SG
SG
2,320,538
693,008
2,178,7'.t6
650,654
141,A22
42,354
7,977
2,205
149,799
44,558
82
82
t
Total Hydraulic Power Generation 43.360.2{9 10.710.222 2,649,997 17,444 2,697,412
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.8
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTAL
427t;
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463t
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
t-
504
s05
546
547
Operation Super & EngineeringPSGPSG 315,661 296,369 19,292 19,292
82 315,661 296,369 19,292 9,292
FueFNon-NPC
P SE
SE
5tr
5g
SG
S
SG
SG
P
82
547NPC Fuel-NPC
P
P
249,325,494 233,361,579 15,963,914 (5,968,057)9,995,857
82
548
549
Generation Expense
P 15,592,850 14,639,879 952,971 22,545 975,51 5
,P
82
Miscellaneous Other
P
P
P
49,735
4,036,440
49,735
3,789,750 246,691 246,691
B?
550 Rents
P
P
P
S
SG
5U
448,788
38,084
448,788
35,756 2,328 2,328
551
552
Maint Supervision & Engineering
82
82
P 5g
Maintenance of StructuresPSGPSG 2,590,452 2,432,135 158,318 - 158,318235,107 220,739 14,369 - 14,36982 2,825,560 2,652,873 172,687 - 172.687
Maint of Generation & Electnb PlantPSGPSGPSG
5,212.081
11 ,580,746
4,893,541
10,872,978
318,s41
707,767
244,200 562,741
707,767
744 531 168
82
554 Maintenance of Misc. Other
P
P
P
5g
5g
SG
111,653
1,779,759
104,829
1,670,987
6,824
108,771
6,824
108,771
0 0
82
Total Othar Power Generation 82 301,609,8S 282,fr0
555 Purchased Power-Non NPC
DMSC S
555NPC PurchasedPower-NPC
P
P
Seasonal Conl P
5Uctr
SS
DGP
.188,075,942
'11 ,341 ,691
458,246,758
10,615,500
29,829,183
726,'190
14,991 ,899
1,210,682
.14,821,083
1,936,872
Total Purchased Power 92 757
System Control & Load DispatchPSG556
82
1,686,094 1,583,047 103,047 103,047
2017 PROTOCOL
Year-End
Page 2.9
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
506ili
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
czo
527
528
529
530
531
533
534
535
536
537
538
Eao
540
541
542fr
546
547
548
549
550
551
552
553
554
5s5
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578t
557 Other Expenses
P
P
P
P
P
P
S
SG
SGCT
SE
Jg
TROJP
DGP
SG
MC
SG
S
5U
4,300,771
37,942,568
1,122,425
9,2s5
85,877
35,623,675
1,053,803
8,662
4,214,894
2,318,893
68,622
593
(4,2s3,818)
768,448
128,592\
(1 8,e24)
3,087,341
40,029
593
82
Embedded Cost Differentials
Company Owned Hydn P
Company Owned Hydr P
Mid-C Contract P
Mid{ Contract P
Existing QF Contracts P
Existing QF Contracts P
201 7 Protocol Ad.iustrnent
Baseline ECD P
Equalization Adjust nent P
201 7 Protocol Adjustrnent
J
J
(9,578,038)(10,41 3,580)835,542 835,542
Total Other Power Supply 92 624,847,202 586,600,238 38,246,964 12,708,619 50,955,583
Total Production Expense 82 2,0il,e3,388 1,934
Summary of Production Expense by Factor
s
Jg
SE
SNPPH
TROJP
Sgu I
DGP
DEU
DEP
SNPPS
SNPPO
DGU
MC
SSGCT
SSECT
SSGC
SSGCH
SSECH
Total Production Expense by Factor
560 Operation SupeNision & EngineeringTSG
82,572,181
910,71 8,1 87
1,070,010,594
77,329,584
855,058,857
1,001,499,520
5,242,597
s5,659,330
68,51 1,075
(4,275,979)
16,155,1 11
(1,562,743)
966,618
71,814,441
66,948,332
1,122,425 '1,053,803 68,622 (28,592)40,029
82
82
2,Q64,4?3,388 1,934,941,764 129,441,623 10,2E7,797 139,769,421
7,696,616 7,226,231 470,385 44,914 51 5,300
7,696,616 7,226,231 470,385 44,914 515,300
s61
s62
563
564
Load Dispatching
T SG
SG
SG
5g
19,673,254 18,470,906 1,202,348 1,202,348
Station Expense
T
82
82
3,574,s21 3,356,061 218,460 218,460
Overhead Line Expense
T 523,824 491,810 32,014 32,O14
82
Underground Line Expense
T
B2
523.824 491 ,810 32,014 32,014
2017 PROTOCOL
Year-End
FERC BUS
565NPC Transmission of Electricity by Others-NPCTSG
IJtr
UNADJUSTEO RESULTS
Page 2.10
IOAHO
581
ei585
s86
587
588
589
590
591
592
593
594
595
595
EO7
598ioo
600
601
602
603
604
605
606
607
608
609
610
611
612
6t3
614
615
616
617
Ci
622
623
6?4
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
d'
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
W TSGTSE
8,137,563
11
Total Transmission of Electricity by Others 82
Misc, Transmission Expense
T sG 3,701,508 3,475,287 226,221 - 226,221
az
128,923,1 59 121,043,909 7,879,2s0 258,313
?,406,374 2,259,307 147,068 - 147,068
az
967,541 908,409 59,132 59,132
s67_s41 908.409 5C,1 32
4,688,332 4,401,801 286,53'l 286,s31
1 1 ,581,205 10,873,409 707 ,795 - 707,795
ae
17,444,207 16,378,089 1,066,118 31,982 1,098.100
az
98,313 92,305 6,008 6,008
98,313 92.305 6,008 6.008
116,402 1 09,288 7 ,114 7 ,1't4
116,402 109,288 7,114 7,114
203,261,005 190,833,098 12,427,906 318,7118 12,746,654
566
567
568
569
570
571
572
573
Rents - Transmission
T SG
Maint Supervision & Engineering
5bT
Maintenance of Sructures
T
Maintenance of Station Equipment
T SG
Maintenanc6 of Overhead Lines
TSG
Maintenance of Underground Lines
T SG
Maint of Misc. Transmission PlantTSG
Total Transmission Expense
Summary of Transmission Expense by Factor
SE
SG
SNPT
Total Transmissbn Expense by Factor580 Operation Supervision & EngineeringDPW SDPW SNPD
581 Load Dispatching
DPW
DPW SNPD
582 Station Expense
DPW
DPW
82
82
5b
B?
82
B2
82
82
s
1,865,747
201,395,257
1,746,286
189,086,812
119,461
12,308,445
(16,461)
335,209
1 03,000
12,643,654
1,290,392 1,252,835 37,558 60.295 97,853
112 42
11 11 768
4,449,466 4,026,489 422,976 422,976o,ozg s,zzs zOa - zga4,455,539 4,032,264 423,275 - 423,275
SNPD
82
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.11
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTAL
655
e:
583 Overhead Line Expenses
DPW
DPW
s 7,582,391
489
7,1 84,380
465
398,011 398,011
SNPD
82 7
659660 584
661
662
bb5
664665 585
666
bb/
668
669670 586
671
672
673
674675 587
676
677
678
679680 588
681
682
oae
684685 589
686
687
688
689690 590
691
Underground Line Expense
DPW
DPW
e 1,120 1120
SNPD
82
Street Lighting & Signal Systems
DPW
DPW
S
SNPO 248 151 196
82
Meter Expenses
DPW
DPW
e 6,010,884 5.447.432 563,453 563,453
SNPD 42
82
Customer Installation ExpensesDPW SDPW SNPD
13,509,277 12,648,637 860,640 860,640
B2
Misc. Distribution Expenses
DPW
DPW
5 1,986,676 1,996,558 (e,882)(s,882)
SNPD 127 2 2
82
Rents
DPW
DPW
J 3,306,772 3,281,91 1 24,861
596
24,861
SNPD 146 596
82
Maint Supervision & Engineering
DPW
DPW
5
SNPD
3,277,969 3,097,427 180,542 1 80,542
C 82
591 Maintenance of Structures
DPW
DPW.
b9b
697
698
699700 592
701
702
703704 593
705
706
707
708709 594
710
711
712
713714 595
715
716
717
718719 596
720
721
722
723
S 1 ,863,998 1,775,753 88,245 - 88,245133,389 126,839 6,551 - 6,5s182 1,997,387 1,902,592 94,796 - 94,796
SNPD
Maintenance of Station EquipmentDPW SDPW SNPD
8,872,325 8,356,631 515,694 515,694
82
Maintenance of Overhead LinesDPW SDPW SNPD
79,205,132 75,1 77,000 4,028,132 159,915 4,188,O47
11
82
Maintenance of Underground LinesDPW SDPW SNPD
25,682,459 24,986,155 696,304 696,304
82
Maintenance of Line TransformersDPW SDPW SNPD
82
Maint of Street Lighting & Signal Sys.
DPW
DPW
S
SNPD
3,239,309 3,1 15,614 123,694 123,694
3.115.614 123,694 - 123,694
t
BZ 3,239,309
724
ei728
729
730
731
732
t35
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
CJ
765
/bo
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
2oi7 PRorocol Page2.12
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
DPW S 451,742 392,479 59,263 - 59,263
DPW SNPD
Maint of Misc. Distribution Plant
DPW SDPW SNPD
1,794,096 1,749,536 44,560 44,560
4 151 5
Total Distribution Expense 196,497,932 186,795,473 9,702,459 271,133 9,976,592
?13
92
82
82
598
92
82
82
S
CN
S
CN
82
82
82
Summary of Distribution Expense by Faclor
S
SNPD
Total Distribution Expense by Factor
901 Supervision
CUST
CUST
902 Meter Reading Expense
CUST
CUST
903 Customer Rec6ipts & CollectionsCUST SCUST CN
904 Uncollectible Accounts
CUST
P
CUST
905 Migc. Customer Accounts ExpenseCUST SCUST CN
Total Customer Accounts Expense
Summary of Customer Accts Exp by Factorc
CN
SG
Total Customer Accounts Expense by Factor
907 Supervision
CUST
CUST
908 Customer Assistance
CUST
CUST
1 62,524,008
33,973,925
154,489,957
32,305,51 7
8,034,051
1,668,408
220,210
53,923
8,254,?61
1,722,331
1 96,497,932 1 86,795,473 9,702,459 274,133 9,976,592
(1 ,1 29)
17,519,272
570,456
(1,129)
15,630,425
546,913
1,888,847
23,544
1,888,847
23,544
18,089,728 16,1 77,338 1 ,912,390 1,912,390
7,144,352
41,439,500
6,798,936
39,729,229
345,416
1,710,271
60,713
42,960
406,130
1,753,231
48,583,852 46,528,165 2,055,687 103,674 2,1 59,361
5U
CN
11,539,476
1,908,869
1 1 ,005.167 534,309 (53,582)480,727
1,908,869
130
78,558,076 4,628,934 50,091 4,579,026
4
83,187,01 1
38,1 10.841
45.076,169
278,714
35,342,269
43,215,808
267,211
2,768,573
1,860,362
11,503
7,131
42,960
2,775,704
1,903,322
11,503
s
CN
J
CN
82 278,714 267,211 11 ,503 11,503
142,398,229
1,588,892
141,903,952
1,523,316
494.277
65,576
'13,051
3,530
507,328
69,106
92 143,987,121 143,427,268 559,853 16,581 376,434
t
789ti
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
a21
822
823
824
825{i
830
831
832
833
834
835
836
837
838qao
840
841
842
843
8M
845
846
847
848
849
850
851
852
853
854
85s
856
2olz PRorocoL Page 2.13
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
cusT s 1,624,057 1,567,1?9 56,928 - 56,S28
CUST CN 760 101
82
910 Misc. Customer Service
CUST
CUST 54,913 52,647 2,266 2,266
82
Total Customer Service Expense 82 147,414,565 146,723,356 691,209 16,299 707,508
Summary of Customer Service Exp by Factor
S
CN
S
CN
CN
't44,022,286
3,392,279
143,471,082
3,252,274
551 ,205
140,004
13,051
3,248
564,256
143,252
Total Customer Service Expense by Factor
911 Supervision
CUST
CUST
912 Demonstration & Selling ExpenseCUST SCUST CN
913 Advertising Expense
CUST
CUST
916 Misc. Sales Expense
CUST
CUST
Total Sales Exp€nse
Total Sales Expense by Factor
S
CN
Total Sales Expense by Factor
Total Customer Service Exp lncluding Sales920 Administrative & Genoral SalariesPTD S
CUST CNPTD SO
921 Offae Supplies & expensesPTO SCUST CNPTD SO
922 A&G Expenses Transferred
82 147,411,565 146,723,356
82 147.414.565 146.723.356 691,209 16,299 707,s08
5
CN
S
CN
82
82
82
82
82
691 r09 r6,299 707,508
(231,438)
342,751
84,243
60,352
310,850
80,766
17
(291,790)
31,901
3,477
477 lzu
821 (290,969)
31,901
3,477
82
92
82
737
PTD
CUST
PTO
S
CN
SO
t
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref
Page 2.14
UNADJUSTED RESULTS IDAHO
TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
il:857 923 Outside SeNices
PTD
CUST
PTD
Property lnsurance
PT.PT
PTD
lnjuries & Damages
PTD
PTD
LABOR
CUST
LABOR
Franchise Requirements
DMSC
DMSC
Regulatory Commission ExpenseDMSC SPSEDMSC SOFERC SG
s
CN
SO
)
5U
so
S
SO
1,201,859
157
8,209,641
7'lo
3,562,162
1 ,198,578
8,148,704
3.281 (2,026}-
51 734
1,255
860.652
60,937
I
Employee Pensions & Benefits
S
CN
SO
S
SO
861
862863 924
864
865
866
867
868869 925
870
871
872
873874 926
875
876
877
878
879880 927
881
882
883
884885 928
886
887
888
889
890
891
892 929
893
82
82
82
B2
60,937
7
3,562,162
7
82
82
17,117,647
197,259
3,743,712
16,472,223
184,628
3,524,1 89
645,423
12,630
219,523
2,643 648,066
12,630
219,523
Duplicate Charges
LABOR
LABOR
S
SO
s
CN
Jg
SO
82
4,?03,204 3,946,321 256,882 - 256,88225,261,821 24,127,362 1,134,459 2,843 1 ,137 ,102
169,238 157,738 11,500 (11,500)
115 127 779
371,215 369,803 1,412 1,412
257
t
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
923
924
925
I
931
93s
930 Misc General Expenses
PTD
CUST
P
LABOR
Rents
PTD
PTD
Maintenance of General Plant
G
CUST
G
Total Administrative I General Expenso
Summary of A&G Expense by Factor
S
so
SE
Jg
CN
Total A&G Expense by Factor
127
82
B?
J
so
5
CN
SO 703
82
B2
723,592
61,119
129,582,538
704,002
58,s97
123,338,029
19,590
2,522
6,244,508 (274,6161
19,590
2,5?2
168
5,969,892
31,466,668
93,570,046
197,259
4,203,204
30,984,413
88,083,304
184,528
3,946,321
482,254
5,486,74?
12,630
256,482
(10,063)
(264,553)
472,192
5,222,189
12,630
256,882
5
Total O&M Expense 82 2,A24,366,438 2,661,189,798 163.176.il1 10.672.453 173.E49.093
2017 PROTOCOL
YearEnd
FERC
403NP NuclearDepreciation
Page 2.15
BUS UNAOJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
926c
930
931
932
o?l
934
935
936
937
938
939
940
941
942
943
944
94s
945
947
948
949
950
951
952
oEa
954
oEE
956
957
958
959
960
96'1
962
C
967
968
oAo
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
ooE
t
P
P
P
P
SU
SG
SG
SG
5U
SG
SG
SG
5g
30,701,824
31,215,119
1 58,079,994
11
28,825,456
29,307,380
148,418,798
1,876,369
1,907,739
9,661 ,196
91
(29,360)
1,876,369
1,907,739
9,631,835
B3
403HP HydroDeprechtion
Other Production Dopreciation
PSG
PSG
PSG
PSG
403TP Transmission Depreciation
ISU
TSG
TSG
Distribution Depreciation
Land&LandRishb DPW
Sfucturee DPW
Subn Equbm.nt DPW
sur+ aarcryequip DPW
Pol6&Tre6 OPW
OH Conductoc DPW
UG Condult DPW
UG Conductor DPW
LIh6 Trana DPW
S€Nice DPW
Met66 DPW
hstcudPm DPW
L..ed PbFrty DPW
sr&tLlshtns DPW
403GP
P
P
P
P
P
B3
B3
B3
B3
4,650,242
1,405,128
23,941,289
4,366,038
1,319,253
22,478,096
53,863,316
2,543,260
284,204
85,876
1,463,193
3.506.187
191 ,589
535,335
675,1 87
167
24,867
38,611
(1,835,698)
284,204
85,876
1,326,010
3,538,574
191,589
535,335
675,187
24,867
38,611
(1,835,698)
3,099,581
918,640
218,1 36
615,880
1 ,835,166
858,181
591,258
9,743
(1 37,183)
32,387
77,088
4030P
57,369,503
3,134,849
127
8,7s9,353
11,047,652
398,965
1,934,118
(5,7s7,362)
40,326,273
19,394,122
8,661,602
20,406,722
31 ,896,817
16,779,027
7,266,524
499,986
2,206,963
8,2?4,A18
10,372,465
374,098
1,895,507
(3,921,664)
37,303,781
18,475,482
8,443,465
19,790,841
30,061,651
15,920,846
6,675,266
490,243
3,O22,493
918,640
218,136
615,880
1 ,835,166
858,1 81
591,258
9,743
11
403
360
361
362
363
364
365
366
367
368
369
370
371
372
373
S
J
S
S
S
S
S
S
S
5
5
S
S 2,173,868 33,095 - 33,095
B3 144,013,757 1 37,683,385 6,330,372 77,088 6,407,460
General Depreciation
G.SITUS
PT
PT
P
CUST
G-SG
PTD
G-SG
u-D9
S
5b
SG
SE
CN
SG
so
5g
Dg
59
SE
14,550,376
35,349
78,567
100,086
1,228,407
9,008,029
14,159,446
7,379
13,601 ,716
33,189
73,765
93,678
1,177,709
8,457,496
1 3,329,1 67
6,928
948,661
2,160
4,842
6,408
50,698
550,534
830,279
451
ao
13,496
1,0?0
948,699
2,1 60
4,802
19,904
50,698
551,554
830,279
451
0
403GV0 GeneralVehicles
G.SG
403MP MiningDepreciation
B3
B3
B3
P
2017 pRorocoL Page 2.16
Year-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
996C P
P
SG
SG
1 000
1 001
1002
I 003
1 004
1 00s
1 006
1 007
1 008
1 009
1010
101 1
1012
1 013
1 014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1 026
10?7
1 028
1029
1 030
1031
1032
4031 ARO Depreciation
B3
B3
B3
P e
Total Depr€ciation Expense
Summary S
DGP
DGUqc
SO
CN
SE
SSGCH
J)gU I
Total Depreciation Expense By Factor
685,576,743 646,148,052 39,428,690 U,48'.1 39,513,171
1 58,564,1 33 151,28s,101 7,?79,032 77,127 7,356,159
51 1,524,670
14,159,446
1,228,407
100,086
480,262,398
1 3,329,167
1,177,709
93,678
31,262,273
830,279
50,698
6,408
(6,1 42)31,256,131
830,279
50,698
19,90413,496
685,576,743 646,148,052 39.428.690 44.441 39.513.171
404GP Amort of LT Plant - Leasehold lmpovementsI.SITUS SI.SG SGPTD SOPSGCUST CNPSG
643,406
837.1 82
s84,396
788,091
59,010
49,091
59,010
49,091
B4
404SP Amort of LT Plant - Cap Lease SteamPSGPSG
B4
4041P Amort of LT Plant - lntangible PlantI.SITUS SPSEI-SG SGPTD SOCUST CNI.SG SG
t-5u D9PSGI-SG SGI.SG SG
PSG
qr 922,862
25,220
1 0,880,636
10,004,887
3,963,369
10,851 ,449
307,174
78,646
901,696
ZJ,OUO
10,215,657
9,418,222
3,799,795
1 0,188,253
288,401
73,839
21,166
1 ,615
664,979
586,665
163,574
663,1 96
18,773
4,807
303,631 324,797
1 ,615
442,210
639,1 s1
165,71 9
ooJ- I votalts
4,807
1 037
1038
1 039
1 040
1041
1042
1 043
1044
1 045
1 046
1047
1 048
1 049
1 050
1 051
't052
1 053
1 054
1 055
1 056
1057
1 058
1 059
1060
'1061
1062
1 063
1064
1 065
1066
1067
1 068
(222,769)
52,487
2,145
180,587 169,551 11,037 1 1,037
B4
B4
B4
37
404MP Amo( of LT Plant - Mining Plant
P SE
4040P Amort of LT Plant - Other PlantPSG
4O4HP Amortbation of Other Electric Plant
PSG
PSG
PSG
304,546 285,933 18,613 18,613
B4
B4
304,540 245,933 8,613 18,613
Total Amortization of Limlted Term Plant
AmortEation of Other Electric PlantGPS
a
405
B4
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page2.17
BUS
FUNC FACTOR Ref
UNADJUSTED RESULTS IDAHO
TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1069 406 Amortization of Plant Acquisition AdjJi1073
1074
1 075
1076
1077
1 078
1 079
1 080
1 081
1082
1 083
1 084
1 085
1 086
1 087
1 088
1089
1090
'1091
1 092
1 093
1094
1 095
1096
1 097
1 098
1 099
1100
1101
1'102
1 103
1 104
1 105
C;
1110
1111
1 112
1113
1114
1115
1116
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
P
P
P
P
P
J
Sb
SG
SG
so
301,635 301,635
4,781,559 4,489,330 292,229 20,662 31 2,891
B4 5,083,195 4,790,966 292,229 20,662 312,891
407 Amort of Prop Losses, Unrec PlanL etc
DPW SGP SOP SG-PPSEPSGP TROJP
124,290 124,290 (1 ,266,218)(1,266,218\
B4
B4
124,2W '124,290 (1,266,218)(1,266,218)
Total Amortization Expense 14,223,931 41,668,173 2,355,761 (1,110,052)1,t145,699
Summary of Amortization Expense by Factor
S
SE
TROJP
DGP
DGU
SO
SSGCT
SSGCH
SG-P
CN
5U
1,992,194
25,220
1,912,018
23,606
80,176
1 ,615
(962,s87)(882,411)
1,615
10.842.069 10,206,314 635,755 52,487 688,242
3,963,369 3,799,795 163,574 2,145 165,719
Total Amortization Expense by Factor
408 Taxes Other Than Income
DMSC
GP
GP
P
P
DMSC
GP
GP
5
GPS
SO
SE
5g
34,327,331
140,1 1 7,830
12,491 ,503
644,550
2,051,320
34,327,331
131,901 ,628
11,759,029
603,281
1,925,952
8,216,202
73?,474
41,270
1 25,368
307,440 8,523,642
732,474
41,270
121,701(s,668)
OPRV]D
EXCTAX
5g
Total Taxes Other Than lncome B5 189.632.535 180,5',t7,221 9,115.314 303,773 9,419.087
41140 Deferred lnvestrnentTax Credil - FedPTD DGU (4,341 ,401)(3,826,619)(514,7e2\(514,782)
B7 (4,341,401')(3,826,619)(514,782)(514,782')
411 41 Defened lnvesgnent Tax Credit - ldahoPTD OGU
Total Deferred ITC
87
B7 (4,341,4011 (3,826,619)1514,782l.|s14,782l.
t
2017 PROTOCOL
Year.End
FERCACCT DESCRIP
Page 2.18
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
1129ei
1 133
1 134
1 135
1 136
1137
1 138
1 139
1140
1141
1142
1143
11 44
1145
1146
1147
1148
1 149
1150
1 151
1'152
1 153
1154
1 155
1156
1157
1158
1 159
I 160
1 161
1162
1 163
1164
1 165t:
1 169
1170
1171
1172
1173
1174
1175
1176
1177
1178
1179
1 180
1 181
1182
1 183
1 184
1 185
1 186
1187
'1188
427
428
429
431
432
419
41 010
NUTIL
NUTIL
NUTIL
NUTIL
Q
CN
5g
JU
SNP
SE
5b
SGCT
GPS
TAXDEPR
BADDEBT
SCHMDEXP
IBT
SNPD
lnterest on Long-Term DebtGPSGP SNP
Amortization of Debt Disc & ExpGP SNP
Amortization of Premium on DebtGP SNP
Other lnterest Expense
NUTIL
GP
GP
AFUDC - Borowed
GP
Non-Utility Portion of lnterest
427 NUTIL
428 NUTIL
429 NUTIL
431 N.UTIL
B6
B6
B6
145,124 145,124
12,460,408 11,727,968 732,440 - 732,44086 12,460,408 11,727,968 732,440 - 732,440
B6 361 .417.789 340.173.1 60 21,244,630 145,124 21,389,754
B6 361.417.789 340.1 73.1 60 21,244,630 145,124 21,389,754
(2s,71 s,020)(25,870,825)155,805
731
10
OTH
so
SNP
SNP
Total Elec. lnterest Oeductions for Tax
Total Non-utility lnterest
Total lnterest Deductions for Tax
lnterest & Dividends
GP
GP SNP
Total Operatjng Deductions for Tax B6
Defened lncome Tax - FederaFDR
GP
CUST
PT
LABOR
GP
P
PT
P
GP
CUST
CUST
P
DPW
B7
S
TAXDEPR
86,2s0
22,180,039
1 6,1 14,709
6,245,350
64,753,275
31,014,417
345,724,294
80,979
20,879,450
15,167,464
5,845,470
60,795,823
29,195,800
326,790,607
5,271
1,300,589
947,245
399,880
3,957,45?
1 ,818,617
I 8,933,687
1,392,828
(814)
172,235
(s08,727)
2,384,194
1,548,633
(814)
5,271
1,472,824
947,245
91 ,153
6,341,647
1,818,617
18,933,687
I
#i
2017 PRoTOCoL Page 2.19
Y6ar.EndFERC BUS UNADJUSTED RESULTS IOAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
41'l 10 Defened lncome Tax - FederaFCR
1 189
1 193
1194
1 195
1 196
1 197
1 198
1 199
1200
1201
1202
1 203
1204
1 205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224
1225
1230
1231
1232
't233
1234
1235
1236
1237
1238
1239
1240
1241
1242
1243
1244
1245
1246
GPSPSEPSG
GP SNPPT SGDPW CIACLABOR SOPT SNPDCUST CNP SGCT
BOOKDEPR SCHMDEXPP TROJDCUST BADDEBTGP GPS
Total Deferred lncome Taxes
SCHMAF Additions - Flow Through
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAP Additions - PermanentPSPSELABOR SNP
SCHMAP.SO SO
SCHMAP SG
BOOKDEPR SCHMDEXP
SCHMAT Additions - Temporary
SCHMAT.SITT SPSGDPW CIAC
SCHMAT.SNF SNPP TROJD
P SGCT
SCHMAT.SE SEPSGCUST CN
SCHMAT-SO SO
SCHMAT.SNF SNPDDPW BADDEBT
SCHMAT.GPS GPS
BOOKDEPR SCHMDEXP
TOTAL SCHEDULE. M ADDITIONS
(1 6,839,1 1 4)
(1 8,053,978),(538,368)
(6,015,450)
53,711
(27,003,431)
(1 I ,399,259)
(707,268)
(425,s72)
(288,732,487t
50,076
(52,873)
251,76?
(16,850,e58)
(16,898,011 )
(505,465)
(5,661,854)
50,428
(25,677,3s3)
(10,730,831)
(672,535)
(399,929)
(272,126,988)
46,989
(50,440)
236,999
11,844
(1 ,155,967)
(32,S03)
(3s3,596)
3,283
(1,326,098)
(668,428)
(34,733)
(26,043)
(16,605,499)
3,087
(2,433)
14,763
(105,282)
672,744
1 43,575
8,352
10,851
(e3,438)
(483,224\
(32,e03)
(353,s96)
1 46,857
(1,326,098)
(660,07s)
(34,733)
(1 5,1 92)
(16,605,499)
3,087
(2,433)
14,763
87
87
(369,412,651)(349,239,928)(2O,172,723\730.240 (19,442.484\
90,861.1 00 83.521.640 7,339,460 /1,369,956 11,709,415
S
SNP
SO
SE
TROJP
5U
B6
t!B6
47,238
250,045
64,422,069
30,036,784
1,863,634
1 39,320
(663,387)
71 ,153,413
15,850,569
(131 ,9s0)
1,122,425
47 ,571,816
(1 35,676)
44,213
235,383
64,334,902
67,659,1 77
14,918,851
(123,817)
1,053,803
44,525,868
(127,384)
28,275,493
1,772,114.
132,908
(624.487)
717
3,025
14,662
87,167
3,494,236
931,718
(8,133)
68,622
3,045,948
(8,2e2)
1,761,291
91,520
6,411
(38,900)
354,542
(28,592)
(1,772,6631
174.186
2,145
42,838
3,025
14,662
2
441,709
102
3,494,236
931,718
(8,1 33)
40,0?9
1,273,285
1 65,894
2,145
1 ,804,129
91,520
6.411
(38,900)
102
B6
B6 992.398.1 64 939.1 89.846 s3,208,317 (1,227,543),980,774
t
20'17 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC TOTALFACTOR Ref
UNADJUSTED RESULTS
OTHER
Page2,20
IDAHOIDAHO ADJUSTMENT ADJTOTAL
1247 SCHMDF Deductions - Flow ThrougheiSCHMDF
SCHMDF
SCHMDF
SCHMDP Deductions - Permanent
SCHMDP
P
s
DGP
DGU
1251
'1252
1253
1254
1255
1 256
1257
1 258
1 259
1260
't261
1262
1263
't264
1265
1 266
1267
1 268
1?69
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
1281
1282
I zd6
1 289
1 290
1291
1292
1293
1294
1 295
1296
1297
1298
1299
1 300
1 301
1302
1 303
1 304
1 305
1 306
1 307
1 308
1 309
1310
131 1
1312
1 313
1314
1315
1316
1317
1318
131 9
S
SE
B6
B6
TOTAL SCHEDULE. M DEOUCTIONS
TOTAL SCHEDULE. M ADJUSTMENTS
4091 1 State Incomts 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
lnterest & Dividends (AFUDC-Equity)
Misc Revenue & Expense
Total Operatng Deductions
Other Deductions:
lnterest Deductions
lnterest on PCRBS
Schedule M Adjustments
Income Before State Taxes
State lncome Taxes
TotalTaxable lncome
Tax Rate
Federal lncome Tax - Calculated
Adjust nents to Calculated Tax:
PTD SNP
BOOKDEPR SCHMDEXP
PSG
SCHMDP-SO SO
P
P
P
LABOR
837 ,447,624 781,787 ,532
1,783,664
64,760
(1 6,933)
25,541,142
1,669,459
60,953
(15,s5s)
23,980,'173
114,205
3,807
(e74)
1,560,969
114,205
3,807
(s74)
1,560,969
27,372,633 25,694,626 ,678,007 1,678,007
SCHMDT
40910
40910
40910
40910
2,824,366,438
685,576,743
44,223,934
189,632,53s
(27,450,081 )
(1 ,747,766)
2,661 ,189,798
646,148,052
41,668,173
't80,517,221
(2s,836,528)
(1,651,819)
1 63,1 76,641
39,428,690
2,555,761
9,115,314
(1 ,613,553)
(95,947)
10,672,453
84,481
(1 ,1 10,062)
303,773
(6,413)
76,280
173,849,093
39,513,1 71
1,445,699
9,419,087
(1 ,619,966)
(19,666)
Deductrons - TemporaryGPSDPW EADDEBT
SCHMDT.SNT SNP
SCHMDT CNSCHMDT SGCUST DGPPSE
SCHMDT.SG SG
SCHMDT-GP! GPS
SCHMDT.SO SO
TAXDEPR TAXDEPR
DPW SNPD
(67,758,391)
42,461,886
227,265
1 6,456,355
170,623,372
81,722,264
s8,443,885
910,975,456
(68,168,934)
39,965,919
213,376
15,402,681
160,195,577
76,930,250
55,016,864
861,085,631
410,543
2,495,967
13,890
1,053,674
10,427,795
4,792,014
3,427,021
49,889,825
3,747,198
(813,489)
6,834,799
4,157,741
2,495,967
13,890
240,185
17,262,594
4,792,014
3,945,703
49,889,825
B6
B6
B6
518,682
(341,396) (324,630) (16,76s) - (16,765)1,212,810,697 1,140,316,733 72,493,964 10,287,190 82,781,154
(247,785,166)(226,821,s121 (20,963,654)(1 1,514,733)(32,478,387)
39,828,328 37,1 81 ,1 80 2,647,149 (1,267,304)1,379,845
39,828,328 37,1 81,1 80 2,647,149 11,267,3041 1,37gFZte[;
SE
SG
IBT
3,714,601 ,803
36'1 ,417,789
(247,785,166\
3,502,034,896
340,1 73,160
(226,821,s12)
212,566,906
21,244,630
(20,963,654)
10,020,51 1
145,124
(1 1,514,733)
222,587,418
21,389,754
(32,478,387)
877,275,953
39.828.328
818,968,712
37.181.180
58,307,241
2,647 ,149
(27,914,176)
(1,267 ,304)
30,393,065
1,379,845
s5,660,092 (26,646,872) 29,013,220
PMI
PTC
SE
5U
so
s
35.0olo
293,1 06,669
(37,414\
(66,817,070)
(2,0221
35-0%
273,625,636
(3s,018)
(62,733,487)
(1,903)
35.0%
19,481 ,032
(2,396)
(4,083,583)
(11s)
35.0Y0
(9,326,405)
203,682
35.0%
10,154,627
(2,396)
(3,879,901)
(1 1e)
IRS Ss&
ci,
Federal lncome Tar Expense
Total Operating Expenses
226,25O,163 21O,455227 'I J,JV4,v5C lJ,1ZZ,t zsl b,lt z,z1z
4.094.650.O73 3.855.602.852 4,006,854 243,054.075,221
2017 PROTOCOL
YearEnd
FERCACCT DESCRIP
Page 2.21
IDAHOBUS
Ft,NC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
1323 310 Land and Land RightseiP
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
SG
SG
5g
S
SG
SG
SG
5g
SG
SG
SG
SG
SG
5g
Jg
5g
SG
2,328,228
33,837,468
s3,911,582
2,185,937
31,769,462
50,616,729
563,080,322
468,1 31 ,971
2,902,778,196
1 04,483,984
103,827,708
641.151.72A
81,210,592
1 25,51 0,750
1 86,532,253
2,905,418
4,690,157
17,634,127
142,29?
2,068,006
3,294,853
161
36,653,235
30,472,653
188,953,881
6,801,296
6,758,576
41,735,227
5,286,335
8,170,016
12,142,159
I 89,1 26
305,302
1,147,878
3,490,277
142,292
2,068,006
3.294,853
'161
36,653,235
30,472,653
192,444,158
6,801,296
6,758,576
41,735,2?7
5,286,335
8,170,0'16
12,142,159
1 89,1 26
305,302
1,147 ,878
1327
toao
1 329
1 330
1 331
1 332
1 333
1334
1 335
1 336
I 337
1 338
I ??O
1 340
1 341
1342
1 343
1344
1 345
I 346
1347
1 348
'1349
1 350
1 351
1352
1 353
1354
1 355
1 356
1 357
1 358
1 359
7
B8
311
312
314
315
Structures and lmprovements
Boiler Plant Equipment
Turbogenerator Units
SGee
5U
5U
Unclassified Steam Plant - Account 300PSG
227 ,967 s23 214,035,466 13,932,457 - 1 3,9X2,457
316,056,923 296,740,831 19,316,092 - 19,316,092405,216,417 380,451,265 24,765,152 - 24,765,15?
65,183,210 61,199,482 3,983,728 - 3,983,728B8 1,014,424,474 952,427,045 61 ,997,429 - 61,997,429
P
P
P
P
599,733,557
498,604,624
3,091,732,077
11 1,28s,280
1 10,586,284
682,886,955
67
86,496,927
1 33,680,765
158,674,412
487
3,094,544
4,995,459
1 8,782,005
B8
B8
Accessory Electric Equipment
SG
SG
SG
B8
Ci 316 Misc Power Plant Equipment
317 Steam Plant ARO
P
P
P
P
P
1 364
1 365
'1366
1 367
1 368
1 369
1 370
1371
1372
1 373
1374
1 375
1 376
1377
1 378
1 379
1 380
1 381
1382
1 383
1 384
1 385
1 386
1 387
1 388
1 389
1 390
1 391
1 392
1 393
1 394
1 395
SP
B8
B8
B8
B8Total Steam Production Plant
Summary of Steam Production Plant by Factor
S
ugr
DGU
SG
SSGCH
Total Steam Production Plant by Factor
32O Land and Land RightsPSGPSG
321 Structures and lmprovements
P SG
7,165,469,589 6,727,545,715 437,923,873 3,490277 441,4',t1,151
7,1 65,469,589 6,727,545,715 437,923,873 3,490,277 441,414,151
P
B8
B8
a
SG
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page2.22
IDAHOBUS
FUNC Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
1 396el
P
P
32?
323
324
325
Reactor Plant Equipment
P
P
Turbogenerator Units
B8
B8
SG
SG
SG
SG
SG
)g
1400
1401
140?
1 403
1404
1 405
1406
1407
1408
1409
14 10
'1411
1412
1413
1414
1415
1 416
1417
'r418
1419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
1430
1 431
1432
1437
'1438
1 439
1440
1441
1442
1443
1444
1445
1446
1447
1448
1449
1 450
1451
1452
1453
1454
1455
'1456
1457
1 458
1 459
1 460
1461
1462
1 463
1464
1465
1466
1467
1468
331
333
334
Land and Land Rights
P
P
P
P
P
P
P
P
P
P
SG
SG
SG
SG
Misc. Power Phnt Equipment
DQN
PSG
Unclassified Nuclear Plant - Acct 300PSG
Total Nuclear Production Plant
DGP
DGU
)9
Total Nuclear Plant by Factor
330 Land and Land Rights
B8
B8
NP
B8
B8
Summary of Nuclear Production Plant by Factor
P
P
P
P
31B8
5g
>s
5b
SG
SG
SG
SG
1 0,332,460
5,268,32?
14,942,933
20,058,015
4,996,594
229,832,808
1 46,3 1 3,1 90
18,936,942
257,645,688
28,931,961
8,234,869
60,534,938
14
3,802,730
3,414,615
64,182,426
9,700,983
4,946,344
14,029,683
712
18,832,152
4,691.223
215,786,377
137 ,371,132
17,779,594
241,899,449
27,163,759
7,731,588
56,835,2S3
3,s70,323
3,205,928
60,259,861
631,477
321,978
913,250
1,225,863
305,371
14,046,431
601
8,942,057
't ,157,348
15,746,239 672,869
631,477
321,978
91 3,2s0
159
1,225,863
305,371
14,046,431
8,942,057
1,157,348
16,419,108
1,768,20?
503,281
3,699,645
232,407
208,687
3,922,564
Structures and lmprovements
P
P
P
P
Reservoirs, Dams & Waterways
B8
B8
4
water Wheel, Turbines, & GeneratorsPSGPSGPSGPSG
Accessory Electric Equipment
B8
1,768202
503,281
3,699,645
232,407
208,687
3,92?,564
SG
SG
5g
SG
B8
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page2.23
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
1 469
1473
1474
1475
1476
1477
1478
1479
1 480
't481
1482
1483
1484
1 485
1 486
1 487
1488
1489
1 490
1491
1492
1493
1494
1 495
1 496
1497
1 498
1 499
1 500
1 501
1 502
1 503
1504
1 505
1510
151 1
1512
1513
1514
1515
1516
1517
1518
1 519
1520
1521
1522
1523
1524
1525
1526
1527
1 528
1 529
1 530
1 531
I CJZ
1 533
1 534
1 535
1 536
1 537
1538
SG
SG
SG
SG
SG
SG
JS
5g
335 Misc. Power Plant Equipment
336 Roads, Railroads & Bridges
337 Hydro Plant ARO
P
HP
Total Hydraulic Production Plant
Summary of Hydraulic Plant by Facl,or
S
Jg
DGP
DGU
Total Hydraulic Plant by Factor
Land and Land Rights
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
P
B8
1 ,138,826
1 57,300
1,051 ,607
4,192,096
825,485
16,868,673
1,089,225
147,687
987,337
17 162
3,935,892
775,035
1 5,837,730
6S,600
9,614
64,270
117
256,204
50,450
1,030,944
69,600
9,614
64,270
117
256,204
50,450
1,030,944
Unclassified Hydro Plant - Acct 300
s
Structures and lmprovements
Fuel Holders, Producers & AccessoriesPSGPSGPSG
Prime Movers
Generators
B8
B8
B8
B8
c
5g
SG
1,025,984,176 963,280266 62,703,911 572,869 63,376,780
1 ,025,984,176 963,280,266 62,703,911 672,869 63,376,780
1.025.984.1 76 963.280.266 62,703,911 672,869 63,376,780
340
S
SG
JU
Jg
5g
SG
SG
5g
74,986
39,067,820
6,1 00,269
74,986
36,680,156
5,727,446
2,387,664
372,823
2,387,664
372,823
B8
235,129 220,759 14,370 - 14,37045,478,205 42,703,348 2,774,857 - 2,774,857
341
342
343
344
P
P
P
P
10,379,146 10,379,1 46
3,258,802 3,258,802
261 148 261 148
13,428,915 1 2,608,195 820,770 820,720
2,748,357 2,580,389 167,968 - 167,96816,177,272 1s,188,584 988,688 - 988,688
169,827,363
53,321 ,697
159,448,217
50,062,895
B8
B8
P
P
P
P
P
7
B8
S
5U
Jg
SG
5U
s
SG
5U
SG
1,792,499,678
1,069,382,302
56,369,762
399,347,232
1,682,949,509
1,004,026,078
52,924,675
374,940,781
1 09,550,1 69
65,356,225
3,445,O87
24,406,452
1 09,550,1 69
65,356,225
3,445,087
24,406,452
P
P
P
P
B8
17 13 713
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
Page 2.24
IDAHO
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
1539
fr;
1543
1544
1545
1 546
1547
1548
1 549
1 550
1 551
1 552
1 553
1 554
1 555
1 556
1 557
1 558
1 559
1 560
1 561
1562
1 563
'1564
1 565
1 566
1 567
1 568
1 569
1 570
157 1
1572
1 573
1574
1 575
q,i
1580
1 581
1582
1 583
1 584
1 585
1 586
1587
1 588
I 589
1 590
1 591
1592
1 593
1594
1 595
1 596
1 597
1 598
1 599
1 600
1 601
1602
1 603
1604
1 605
1606
1 607
1 608
1609
345 Accessory Electric Plant
P
P
P
P
346 Misc. Power Plant Equipment
SG
SG
DU
SG
211,795,888
112,060,237
12,543,1@
3,317,681
198,851,799
105,211,578
11,776,574
3,114,9't 8
12,944,089
6,848,658
766,586
202,763
12,944,089
6,848,658
177
766,586
202,763
B8
P
P
P
SG
SG
5U
B8
B8
'15.860.841 14 891 _492 969,349 969.349
347
OP
Other Production ARO
P
Unclassified Other Prod Plant-Acct I02PSPSG
Total Other Production Plant
Summary of Other Production Plant by Factor
DGU
JE
SSGCT
Total of Other Production Plant by Factor
Exp€rimental Plant103 Experimental Plant
P
Total Experimental Production Plant
Total Production Plant
350 Land and Land Rights
T
T
T
352
Station Equipment
88 4,021,05s,s76 3,775,309,868 215,745,708 245,745,708
74,986
4,020,980,590
74,986
3,775,234,882 245,745,708 245,745,708
4.021 .055.576 3.775.309.868 245,745,708 245,145,tO6
SG
SG
SG
SG
B8
88 12,212,509,U1 I 1,466,135,849 716,373,492 4,163,146 750,536,638
B8
21,060,783
48,249,195
186
7.134.167
17,815,256
217
1 10,157,633
163,895,893
1 9,773,635
45,300,403
6,698,157
16,726,461
711
103,425,254
153,879,254
1 20,293,605
123,302,841
967
58,1 57,628
108,004,861
1,287,148
2,948,791
436,011
1,088,795
166
6,732,379
10,016,639
7,830,410
8,026,294
3,785,721
7,030,485
I ,287,148
2,948,791
11
436,011
1,088,795
6,732,379
10,016,639
107
7,830,410
8,026,294
3,7A5,721
7,030,485
Structures and lmprovements
T
T
T
T
787
B8
B8
B8
s
SG
SG
JU
SG
SG
SG
SG
SG
SG
JU
JU
5g
353
354
355
T
T
T 4
Towers and Flxtures
T
T
T
Poles and Fixtures
T
T
T
128,124,015
131,329,134
61,943,350
1 1 5,035,345
I
B8
700
2017 PROTOCOL
Year.End
FERCACCT DESCRIP
?aqe2.25
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTAL
1610 356 Clearing and Gradingei1614
'1 615
161 6
1617
1618
1619
1620
1621
1622
1623
1624
1625
1 626
1627
1628
't629
1 630
'1631
1 632
1 633
1 634
1635
1 636
1 637
1 638
1 639
1 640
'1641
't642
1 643
16M
1 645
1 646
{t;
1651
1652
1 653
1654
1655
1 656
1657
1 658
1 659
1660
1 661
1662
1663
1664
1 665
1666
1667
1 668
1 669
1 570
1671
T
T
T
SG
5g
SG
SG
JU
SG
59
SG
SG
SG
SGcn
158,952,458
157,987,684
149,237,941
1 48,332,1 30
9,714,517
9,655,554
9,714,517
9,655,554
837 790 790
B8
357 Underground Conduit
T
T
T
6,371
91,651
5,982
86,049
389
5,601
389
5,601
209 100
B8
3s8
359
Underground Conductors
T
T
T
1,087,s52 1,021,085 66,467 66,467
181 424
B8
Roads and Trails
T
T
T
1,863,032
440,513
9,633,656
1,749,171
413,591
9,044,886
113,861
26,922
588,769
113,861
26,922
588,769
B8
B8
B8
B8
11,937,200 11,207 ,648 729,552 729,552
TP Unclassifled Trans Plant - Acct 300TSG 83
TSO Unchssified Trans Sub Plant - Acct 300TSG
Total Transmission Plant
Summary of Transmission Plant by Factor
OGP
DGU
J9
TotalTransmission Plant by Factor
360 Land and Land RightsDPW S
6,051,719,907 5,681,863,809 363,8s6,098 a,717,291 378,603,389
11
361
50t
5b5
364
365
Struciures and lmprovementsDPW S
B8
B8
B8
B8
B8
B8
11 11 2
Slation Equipment
DPW e tt
Storage Battery Equipment
DPW S
Poles, Towers & Fixtures
DPW S
Overhead Conductors
DPW 737,481,5s8 700,382,712 37,098,846 - s7,098,B46737,481,558 700,382,712 37,098,846 - 37,098,846
2017 PROTOCOL
Year-End
FERC
Page2.26
BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AoJTOTAL
1 672
DPW S
B8
1 676
1677
'1678
1679
1580
1681
1682
1683
1684
1685
1686
1 687
1 688
1 689
1 690
1 691
1 692
1 693
1 694
1 695
1 696
1 697
1 698
1699
1700
1701
1702
1 703
1704
1 705
1 706
1707
1 708
367
368
369
370
371
372
373
DP
Underground Conductors
DPW s 811 27 27
Line Transformers
DPW S
B8
B8
B8
B8
B8
B8
B8
B8
B8
B8
Services
DPW S 743,490,472 704,682,003 38,808,468 - 38,808,468743,490,472 704,682,003 38,808,468 - 38,808,468
Meters
DPW S 177 113
lnstallations on Customers' PremisesDPW S 158
Leased Property
DPW S
Street Lights
DPW S 61
Unclassifled Dist Plant - Acct 300DPW SqiDSOUnclassified Dist Sub Plant - Acct 300
DPW S
1713
1714
1715
1716
1717
1718
1719
1720
1721
Total Distribution Plant 6,581,302,000 6,251,052,528 330249,172 5,694,441 335,9l:l,913
Summary of Distribution Plant by Factor
S 6,581,302,000 6,251,052,528 330,249,472 5,694,441 335,943,913
Total Distribution Plant by Factor
o
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC
UNADJUSTED RESULTS
OTHER
Page2.27
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTAL
1722 389 Land and Land Rights
1726
1727
1729
1729
1 730
1731
1732
1 733
'1734
1735
1 736
1737
1 738
1 739
1740
1741
1742
1 743
1744
1745
1746
1747
1748
1749
1 750
1751
1752
1753
1754
1 755
1 756
1757
1 758
G.SITUS
CUST
PT
G.SG
PTD
S
CN
5U
SG
SO
5
SG
SG
CN
SG
SE
SO
S
SG
SG
CN
JU
SE
SO
Jg
5g
S
SO
SG
CN
Jg
SE
Jg
SG
5g
S
SU
5g
so
SG
SG
12,897,990
1,128,506
332
1,228
12,700,351
1,081,931
312
1,153
197,639
46,575
20
75
197,639
46,575
20
75
7 7
ts6
390
391
392
Structures and lmprovements
G.SITUS
PT
PT
CUST
G.SG
P
PTD
125,843,732
335,238
1,488,899
8,105,361
5,708,180
1 ,011 ,923
1 14.669.478
314,750
1,397,904
7,770,U1
5,359,320
947,131
11,174,253
20,488
90,995
334,521
348,860
64,792
11,174,253
20,,188
90,995
334,521
348,860
64,792
97 185
B8
Office Fumiture & Equipment
G.SITUS
PT
PT
CUSTgsg
P
PTD
E.J9
u-5b
9,067,855 8,530,743 537,1 1 1 537,11 1
6,249,630
3,410,769
91,173
55,71 9,678
74,351
5,991,698
3,202,317
85,335
52,452,398
69,807
257,932
208,452
5,838
3,267,280
4,544
257,932
208,452
5,838
3,267,280
4,544
B8
Transportation Equipment
G-SITUS
PTD
G-SG
CUST
PT
P
PT
G.SG
PT
81,477 ,840
7,206,897
20,253,665
75,770,651
6,784,301
19,015,845
5,707,1 89
422,597
1,237,820
5,707,189
422,597
1,237,820
591,209
541,396
71,316
322,414
555,077
506,731
66,957
302,710
36,1 32
34,665
4,359
19,705
36,132
34,665
4,359
19,705
B8
1 763
1764
1765
1 766
I tot
1 768
1 769
1770
1771
393 Stores Equipment
G-SITUS
PT
PT
PTD
G.SG
PT
9,149, t 64 8,741,352 407,813 407,813
193,163
5,967,951
1 81 ,837
5,603,215
11,327
364,737
11,327
364,737
B8
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page2.28
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
1772el
1776
1777
1778
1779
1 780
1781
1782
1783
1784
1785
1 786
1787
1788
1 789
1790
1791
1792
1 793
1794
I 795
't 796
1797
1 798
1 799
1 800
1 801
1 802
1 803
1 804
1 805
1 806
1 807
1808{i
1 813
1814
1815
1816
1817
1818
181 I
1 820
1821
1822
1823
'1824
1 825
1826
1827
1828
1829
1 830
1 831
1 832
1 833
1834
1 835
1 836
1 837
1 838
I 839
394 Tools, Shop & Garage Equipment
G-SITUS
PT
9-J9
PTD
P
PT
G-SG
g-)g
Laboratory Equipment
G-SITUS
PT
PT
PTD
P
G.SG
G.SG
9-59
Power Operated Equipment
G.SITUS
PT
G-SG
PTD
PT
P
P
b-5u
Communication Equipment
G-SITUS
PT
FI
PTD
CUST
g-Dg
P
G-SG
G.SG
Misc. Equipment
G.SITUS
PT
PT
CUST
PTD
P
G.SG
u-59
Coal Mine
WIDCO Capital Lease
S
SG
5g
SO
SE
5U
Sb
SG
q
SG
Jg
SO
SE
SG
5b
5b
5
SG
SG
SO
SG
SE
JU
)g
)u
SG
SO
CN
)g
5t
5U
Jg
D
5g
SG
CN
SO
SE
SG
5g
SE
SE
CE
B8
34,528,589
120,808
22,8?6,992
3,857,673
142,740
32,496,980
113,425
21,431,901
3,631,467
133,501
2,031,608
7,383
1,395,091
226,205
9,139
2,031,608
7,383
1,395,091
226,205
9,139
1 ,631,292 1,531,594 99,698 99,69889,913 84,418 5,495 - s,49s63,198,008 59,423,387 3,774,621 - 3,774,621
ao<
396
397
398
aoo
MP
3991
B8
B8
20,332J32
1,518
4,847,524
992,54'1
6,107,O12
223,587
117 ,721,338
541,568
39,502,91 I
2,324,142
1 ,084,013
403,876
216,484
2,638,841
4,527
2,509,888
1,8s4,828
18,S16,638
1,425
4,563,276
928,990
5,733,777
209,922
109,016,659
508,470
37,088,664
2,187,859
1,017,762
378,017
207,550
2,484,105
4,237
2,356,494
1,736,066
1,415,494
93
284,248
63,s51
373,235
13,665
8,704,678
33,098
2,4'.14,255
136,283
66,250
25,860
8,935
1 54,736
290
1 53,394
118.762 10,230,31 I
1,415,494
oa
284,?48
63,551
373,235
13,665
151 142
8,704,678
33,098
2,414,255
1 36,283
66,250
25,860
8,935
1 54,736
290
1 53,394
'10.349,072
182,567,305 171,458,477 11,108,828 - 11,108,828412,544 387,331 25,213 - 25,213
1 ,136,750 1,067 ,277 69,473 - 69,47386,44?,504 81,373,705 s,068,799 - 5,068,7993,576,131 3,428,539 147,s92 - 147,592159,549,587 149,798,576 9,751,011 - 9,751,011342,988 321,027 21,961 - 21,9611,296,209 1,216,990 79,219 - 79,21916,633 1s,616 1,017 - 1,017B8 435,340,650 409,067,537 26,273,113 - 26,273,113
2,624,918 2,563,552 61,366 61,366
oo
P
P
Remove Capital Leases
P
B8
B8
B8
1 840
2Ot7 PROTOCOL Page 2.29
Year-EndFERC BUS UNADJUSTED RESULTS IDAHO
ACCT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
G-STTUS S 8,s38,771 8,538,771p sG 12,137,277 11,395,496 741,7AO - 741,780pTD SO G,627,213\ (3,414,s21\ (212,69?) - (212,692\ti
1844
1845
1 846
1847
1 848
1 849
1 850
1 851
185?
1 853
1 854
1 855
1 856
1 857
1 858
1 859
1 860
1 861
1 862
1863
1864
1 865
I 866
1 867
1 868
1869
1 870
1871
1872
1 873
1874
1875
1876
1880
1 881
1882
1883
1884
1885
1886
1887
1888
1889
1890
1891
1892
1 893
1 894
1 895
1896
1 897
I 898
1 899
1 900
1 901
B9 529,088 529,088
(529 088)(529.088\
B9
12,636,047 1 1,895,096 740,950 740,950
BS
1,178,253,745 1,102,398,948 75,851,797 10,230,311 86,085,108
563,403,653 41,345,979 41,345,979
1 7,048,835
(17.048.835)
16,51 9,746
(16.519.746)Remove Capital Leases
101 1346 General Gas Line Capital LeasesPSG
Remove Capital Leases
GP Unclassified Gen Plant - Acct 300
G-SITUS SPTD SOCUST CN
G-SG SGPT SG
PT SG
399G Unclassified Gen Plant - Acct 300
G-SITUS SPTD SOG-SG SG
PT SGPT SG
Total General Plant
Summary of General Plant by Factor
S
DGP
OGU
-U
SOqtr
CN
DEU
SSGCT
SSGCH
Less Capital Leases
Total General Plant by Factor
301 Organization
I.SITUS
PTD
I-SG
302 Franchise & Consent
r-srTUs
I.SG
t-sG
t-sc
P
P
B8
B8
604,749,632ti288,491,101
277,399,742
5,385,992
19,276,1 13
270,859,717
261,133,630
5,041 ,135
18,480,558
17,631 ,383
16,?66,112
344,856
795,554
10,230,31 1
17,631,383
16,266,112
10,575,167
795,554
S
SO
5g
s
5b
SG
SU
SG
SG
B8
B8
(31 ,081 ,21s)
10,500.447
1t2,821,245
9,189,363
(32,081 ,21s)
9,858,703
162,259,125
8,627,747
1,000,000
641,744
10,562,120
561 ,616
1,000,000
641,744
10,562,120
561,616
I
2017 PROTOCOL
Year-End
FERC
Page 2.30
BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FAGTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
, rra
e:1906
I.SITUS
I.SG
PTD
P
CUST
P
P
s
SG
SO
CN
SG
SG
15,527,990
1 51,744,599
367,018,282
23,300
1 42,708,830
12,172,604
142,470,596
345,497,1 36
21,808
136,819,020
3,355,385
9,274,002
21,521,146
1,492
5,889,810
193,072
791,684
3,355,385
9,467,074
22,312,831
1,492
5,889,8'101 907
1 908
1 909
1910
191 1
1912
1913
1 914
1915
1916
1917
1918
1919
1920
1921
1922
1 923
1924
1925
1 926
1927
1928
1929
1930
1931
1 932
1 933
1 934
1 935
1 936
1 937
1 938
B8 677,023,000 636,981,164 40,041,836 984,756 41,026,592
303 Less Non-Utility PlantI-SITUS S
677,023,000 636,981,1 64 40,041,836 984,756 ,026,592
IP Unclassified lntangible Plant - Acct 300
I-SITUS
I.SG
P
PTD
s
SG
SG
so
Total lntangible Plant
Summary of lntangible Plant by Factor
B8 839,053,833 786,209,787 52,844,045'984,756 53,828,801
S
DGP
DGU
5g
SO
CN
SSGCT
SSGCH
SE
Total lntangible Plant by Factor
Summary of Unclassified Plant (Account 106 & 102)
DP
DSO
GP
HP
NP
OP
TP
TSO
IP
MP
SP
(1 s,553,225)(1 9,908,61 0)4,355,385 4,355,385
344,856,647
367,018,282
142,708,830
323,780,434
345,497,136
136,819,020
21,076,212
21,521,146
5,889,810
193,072
791,684
21,269,284
22,312,831
5,889,810
50,439,939
12,636,047
49,107,434
11,895,096
1,332,504
740.950
1,332,504
740,950
ei (925,01 9)
83,144,441
(868,486)
78,062,997
(56,5s3)
5,08'.1,444
(56,533)
5,081,444
1 943
1944
'1945
1 946
1947
1 948
11 0
Total Unclassified Plant by Factor
Total Electric Plant ln Servlce B8 26,862,838,825 2s287,660,921 1,575,177,901 29,819,9/t4 {,604,997,849
I
2017 PROTOCOL
Year-End
FERCACCT OESCRIP
Page 2.31
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTAL
1949 Summary of Electric P,ant by Factor
e:S
SE
DGU
DGP
SG
SO
CN
DEU
SSGCH
>DSU I
Less Capital Leases
7,170,573,393
5,409,291
6,794,622,556
5,062,943
375,950,836
346,348
5,694,441
10,230,31 1
381,645,277
1 0,576,6s9
1 953
I 954
1955
1 956
1 957
1 958
1959
1 960
1961
MZ
1 963
1 964
1 965
1 966
1967
1968
1 969
1 970
1971
1972
1 973
1974
1975
1976
1977
1 978
1 979
1 980
1 981
1 982
1 983
1984
1985
18,897,502,009
644,418,025
161 ,984,943
17,742,564,824
606,630,766
1 55,299,578
1,154,937,1 85
37,787 ,258
6,685,364
13,103,509
791,684
1,168,040,694
38,s78,943
6,685,364
7
'105 Plant Held For Future UseDPW S
PSGTSGPSGPSEGSG
10,921,954 10,921,954
3,657,534
8,923,302
3,434,001
8,377,946
223,533
545,35s
(768,889)(545,355)
545,355
Total Plant Held For Future Use 810 23,502,790 22,73t,901 768,889 (768,889)(0)
114 Electric Plant Acquisition AdiustmentsPSPSGPSG
Total Electric Plant Acquisition Adjustment
11,763,784
'144,704,699
11,763,784
135,860,946 8,843,753 8,843,753
815 156,468,483 147,624,730 8,843,753 8,843,753
115 Accum ProvisionforAssetAcquisitionAdjustnentsPSPSGPSG
(540,182)
(1 1 6,463,460)
(540,182)
(1 09,s45,695)(7,1'.17 ,765)(312,891 )(7,430,656)
815 (1 1 7,OO3,642)(109,6E5,E76)(7,1 1 7,76s)(312,E91 )(7,430,6s6)
C;
128 Pensions
Total Nuclear Fuel
1?4 Weatherbation
LABOR SO
B,t5
1 990
1 991
1992
1993
'1994
1 995
1 996
1 997
1 998
1 999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
DMSC
DMSC
a
SO
c
5U
SGCT
SO
S
CN
CNP
5g
so
1 ,186,367 1 ,186,367
816
182W Wealherization
186W Weatherization
Total Weatherization
DMSC
DMSC
DMSC
DMSC
2,632,601
3,449,406
876,940
3,238,592
1,755,661
210,813
1,755,661
210,813
B16 6.082.007 4.1 15.533 1,966,474 1,966,474
DMSC
DMSC
DMSC
DMSC
DMSC
tr to
816 7,263,920 5,297,707 .r,966,213 1,966213
o
20'r7 PROTOCOL
Year-End
FERCACCT DESCRIP
Page2.32
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTAL
201 0e1
2
3
151 FuelStrock
P
P
P
P
TotralFuel Stock
DEU
SE
SE
SE
SE
1 93,74s,645 181 ,340,420 12,405,225 298,437 12,703,662
2014
2015
2016
2017
2018
201 9
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
B13
152 Fuel Stock - Undistributed
P
25316 DG&T Working Capit€l DepositPSE
813
25317 DG&T Working Caprtal Deposit
P SE 4
813
25319 Provo Working Capit€l Deposit
P SE
Total Fuel Stock 813 2.09,873,417 196,435,613 13.437.865 257,891 13.695.755
154 Materials and Supplies
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
Total Materials & Supplies
S
SGctr
SO
>u
5g
100,692,346
6,6M,425
95,391,863
6,238,345
5,300,482
406,080
5,300,482
406,080
SNPD
189,989
112,961,517
7,682
(2,385,994)
1 78,849
1 06,057,776
7,213
(2,268,8221
11,141
6,903,741
470
(1',t7,173)
'11 ,'t41
6,903,741
470
(117,1731
ei
SG
SG
Jg
5U
Sg
SG
10,151.321 9,530,914 620,407 620,407
813
2051
2052
2053
2054
2055
2056
2057
2058
2059
2060
2061
206?
2063
2064
2065
2066
2067
2068
2069
2070
163 Stores Expense UndistributedMSS SO
813
25318 Provo Working Capital DepositMSS SG (273,000)(2s6,31 s)(1 6,685)(1 6,685)
813
813
(273,000)(256,31 5)(16,68s)(1 6,685)
Total Materials and Supplies
165 Prepayments
227,988,286 ?14,879,823 13,108,{63 13,108,463
DMSC
GP
PT
P
PTD
S
GPS
SG
SE
SO
22,374,148
1 2,198,562
4,219,596
1 9,364
22,106,657
11,483,265
3,961 ,712
18,124
267,490
715,297
257,884
1,240
267,490
715,297
257,884
1,240
Total Prepayments 815
a
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.33
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
2071Ji
2075
2076
2077
2078
2079
2080
2081
2082
2083
2084
2085
2086
2087
2088
2089
2090
2091
2092
2093
2094
209s
2096
2097
2098
2099
2100
2101
2102
2103
2104
2105
2106
2107
Cii
2112
2113
2114
21',t5
2116
2117
2't18
2119
2120
2121
2122
2123
2124
2125
2126
2127
2128
2129
2130
182M Misc Regulatory Assets
DD52
DEFSG
P
DEFSG
P
P
DDSO2
186M Misc Defened Debits
LABOR
P
P
DEFSG
LABOR
P
P
GP
Total Misc. Defurred Oebits
Wort(ing CapitalCWC Cash Working Capital
cwc
cwc
CWC
S
SG
SGCT
SG.P
SE
SG
SO
)g
SU
SG
SO
SE
SG
EXCTAX
SO
SE
SNP
SG
SO
SO
SO
5tr
5ge
SE
SE
e
Jg
SE
SE
811
Bt1
B14
66,776,362
654,748
,or,uuu,oru
551,631
5,1 29,705
51,532,291
191,902
2,318,452
60,888,297
614,718
, ro,rru,ru,
5,129,705"
48,382,851
180,649
2,170,005
5,888,065
40,029
,a,rro,iru
3,149,441
11,253
148,447
(1,502,643)
1,289,902
(818,3s1)
1,309,903
4,385,422
1,28E,902
40,029
12,471,775
4,459,344
11,253
148,447
59,f72.350 55,863,210 3.309.140 1.309.903 4.619.043
owc
131
135
141
143
232
232
232
232
2533
2533
230
230
2541 05
254105
Olhor Work. Cap.
Cash
Working Funds
Not6 R@ivable
OtherA,/R
Oh€r M*. Of. Crd.
Olh.r M$. D{. Cd.
A.et R.tr. ObIg.
tust R.tr. Obfig.
ARO R6s Lbbfrty
ARO Rq Lbbility
Cholb Rccbmabn
GP
GP
GP
GP
PTD
PTD
P
T
P
P
P
P
P
P
P
27,674,302
28,990,370
(1 4,1 00)
(6,436,1 67)
(3,ss9,804)
(0)
(5,978,692)
(9,1 85,1 62)
31,690,748
27,319,480
27,290,438
(1 4,1 00)
(6,058,764)
(3,144,681)
(0)
(5,s95,885)
(9,1 85,1 62)
30,61 1,325
354,823
1,699,932
1377.403)
(215,123)
(0)
(382,806)
1,079,423
1,098
(12,362)
111,2641
355,921
1,699,932
(377,403)
(215,123)
(0)
(395,1 68)
1,068,159
814
814Total Working Capital
Miscellaneous Rate Base18221 Unrec Plant& Reg StudyCostsPS
18222 NuclearPlant-Trojan
P
P
P
S
TROJP
TROJD
815
815
I
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page2.34
BUS
FUNC
UNADJUSTED RESULTS IDAHO
FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2131
fr;
2135
21 36
2137
2138
2139
2140
2141
2142
2143
2144
2145
2146
?147
2148
2149
2150
2151
2152
2't53
2154
2155
21 56
2157
21 58
2159
2160
2161
2162
2163
2164
2165
2166
2167
{f?
2172
2173
2174
2175
2176
2177
2178
2179
2180
2181
1 869 Misc Defened Debits-TrojanPSPSG
Total Miscellaneous Rate Base
815
B't5
Bl5Total Rate Base Additions235 Customer Service DepositsCUST SCUST CN
Total Customer Sewice Deposits
1,488,803276 1,399,169,561 89,633,715 (30,977,854)s8,655,862
Bl5
2281
2282
2283
2283
25335
254
Prop lns
lnj & Dam
Pen & Ben
Pen & Ben
Pens Oblig
lns Prov
PTD
PTD
PTD
PTD
P
PTD
SO
SO
SO
S
SE
SO
1,507,842
(275,942,040)
1,419,426
(2s9,761,404)
88,417
(1 6,180,636)
(7,370,893)
(1 89,555)
16,067,906
(101,1 38)
(112,729)
(1 1 5,1 19,099)(107,748,207)(7,s70,893)
815 (389s53.2ei7, (366.090.i86) (23,463.112)15,878,351 (7,584,760)
22841 Accum Misc Oper Provisions - OtherPSPSG
815
254105
230
2541 05
254
ARO
ARO
ARO
P
P
P
P
S
TROJD
TROJD
s
260,008
(1 ,998,431)
(s,434,284)
260,008
(1,875,255)
13,222,607\
(123,1761
(211,677)
(1 23,1 76)
\211,677]'
815
252 CustomerAdvancesforConstructionDPW SOPW SETSGDPW SOCUST CN
Total Customer Advances for Construction
1,330,603
(33,632,004)
1,337,103
(31,s76,55s)
(6,s00)
(2,0s5,449)
(1 68,330)
592,454
(1 74,830)
(1,462,995)
819 (32,301,401)(30,239,452)(2,061,949)424,124 (1,637,82s)
25398 SO2 Emissions
P SE
5
SO
5U
SE
819
,6aoo Other Defened Credits
P
LABOR
P
P
(6,731,008)
(26,1 s0,079)
(2,92s,331)
(6,664,746)
(24,616,696)
(2,746,547].
(66,262)
(1,s33,383)
(178,784)
(66,262)
(1,533,383)
(1 78,784)
131
819
I
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.35
IDAHOIDAHO ADJUSTMENT ADJTOTAL
2182
el1e0
2186
2187
2188
21 89
21 90
2191
219?
2193
2194
2195
2196
2197
2198 281
2199
2200
2201
2202
2203
2204 282
2205
2206
2207
2208
2209
2210
2211
2212
22'13
2214
2215
2216 283
2217
2218
Ci2222
2223
2224
zttc
zzzo
2227
2228
2229
ZIJU
2231
2232
zz55
2234
ZZJC
zz50
2237
2238
2239
2240
2242
Accumulated Defened lncome Taxes
PSCUST CNP IBTLABOR SOP DGP
Accumulated Defened lncome Taxes
PSPT SGT SNPT
Accumulated Defened lncome TaxesGPS
ACCMDIT DITBALCUST CNPTD SNPDPW SNPDLABOR SODPW CIACPSEPSG
Accumulated Def6ned lncomo Taxes
CUST
P
P
P
PTD
DPW
P
BADDEBT
TROJD
SG
SE
SNP
SNPD
SG
39,694,047
1 70,493,1 46
2,988,505
2,061,769
43,855,550
19,948,867
2,332,148
39,483,1 87
1 60,495,802
2,850,977
1,934,689
41,175,280
18,671,573
2,217,619
210,8s9
9,997,344
137,528
127,080
?,680,270
1,277,294
114,528
(6,094,731)
(2,1 93,798)
210,859
3,902,613
137,528
127,080
486,472
1,277,294
114,528
B19 28'1,374,032 266,829,128 14,544,904 (8,288,s29)6,256,375
(306,993,377)
1,464,031
(4,202,264,6941
(1,3s6,842)
262,597
(31,26s,618)
\2,964,777],(78,014,154)
(220,91 5,759)
(8,420,282)
(2,193,336)
(248,483)
1,937,544
(3,966,385,31 5)
(1,314,934)
245,783
(28,811,882)
(2,783,583)
(73,019,032)
(207 ,961,744)
(7,926,535)
(2,064,409)
(233,291 )
(473,s13)
(235,879,379)
(81,908)
16,814
(2,453,735)
(1 81 ,1 95)
(4,995,122l.
(12,954,015)
(493,7471
(128,927)
(15,192)
18,762,166
(251,986,169)
235,879,379
814
(421,649)
(45,05s)
(176,452\
3,856
504,226
1504,717)
243,796
1 1 ,519,397
15,1 92
(0)
(252,459,682)
(0)
814
(421,649)
(45,053)
(258,360)
3,856
16,814
(1,949,509)
(685,91 2)
(4,751,3261
(1 ,434,618)
(493,747)
(1 28,927)
1288,231,211\(1 8,762,1 66)
819
819
819
819
B,,9
LABOR
GP
P
P
GP
PTD
P
7
P
P
S
Sg
SO
GPS
SNP
TROJD
DE
SGCT
JU
0
(344,02?,4O9)(322,800,476)(21.221,933\11,/ I I,694 {9,444,U39)
Total Accum Deferred lncome Tax
255 Accumulated lnvestment Tax CreditPTD SPTD ITC84PTD ITC85
PTD ITC86PTD ITC88PTD ITC89PTD ITCgOPTO SG
Total Accumlated ITC
Total Rate Base Deductions
(4.573.898.546)(4.311.899.461t t261,999,085)1,134,591 (257,864,491)
(s0,419)
(1 4,850)
(74,416\
(114,4741
(50,419)(s0,419)
(14,850)
(74,416)
(98,469)(16,005)(16,005)
(5,120,396,911) (
t
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.36
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
2243
C;
2279e!
108SP Steam Prod PlantAccumulated Depr
2247
2248
2249
2250
2251
2252
2253
2254
2255
2256
2257
2258
?259
2260
2261
2262
2263
2264
2265
2266
2267
2268
2269
2270
227'l
2272
2273
2274
2275
2276
2277
2278
2283
2284
?285
2284
2287
2288
2289
2290
2291
2292
2293
2294
2295
2296
2297
2298
P
P
P
P
P
P
P
P
P
P
P
s
SG
SG
JU
SG
JU
12,414,109
(744,216,8181
(74s,101,447)
(1 ,1 s9,081,690)
11 ,'166,413
(698,733,363)
(69e,563,927)
(1,088,243,410)
1,247,697
(45,€3,4s5)
(45,537,520)
(70,838,280)(64,6es)
't,247 ,697
(45,483,455)
(4s,537,520)
(70,902,S7s)
108NP
lO8HP
1080P
108EP
Nuclear Prod Piant Accumulated DeprPSGPSGPSG
Hydraulic Prod Plant Accum Depr
Other Production Plant - Accum Depr
Experimental Plant - Accum Depr
P
P
P
P
Y
S
SG
Jg
DU
SG
S
SG
SG
SG
SG
SG
SG
817
817
817
817
817
1,551,837
(163,s3s,865)
(30,140,633)
(1 32,407,875)
(5e0,927,s1 1)
(297,480,897)
1,551,837
(153,541,230)
(28,298,562)
(124,315,653)
(554,812,465)
(279,300,094)
(e,994,636)
(1,842,071\
(8,092,222)
(36,1 1 s,046)
(1 8,1 80,802)
103,560
18 775
(9,994,636)
(1,842,071)
(7,988,662)
(36,1 1 5,046)
(18,180,802)
P
P
Total Production Plant Accum Depreciation 817 (4,136,2.19,713) (3,883,853,389) (252,396,324) 57,640 (252,338,684)
Summary of Prod Plant Depreciation by Factor
J
DGP
DGU
SG
SSGCH
SSGCT
Total of Prod Plant Depreciation by Factor'
1O8TP Transmission Plant Accumulated DeprTSGTSGTSG
Total Trans Plant Accum Depreciation
'13,965,947 12,718,250 1,247 ,697
(4,150,21 5,660)(3,896,571,639)e$,a44,021)57,640
1 ,247,697
(253,586,381)
t4.136.z49. / 13)t3-aa3-8b3_349)(252,396,324)o r,o4u {zoz.5J6.oo4)
(350,162,441 )
(418,380,030)
(328,761,960)
(392,810,373)
(21,400,481)
(2s,s69,6s8)
(21 ,400,481)
(25,569,658)
t
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.37
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNAOJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
2299 108360 Land and Land Rights
DPW Sfri 817
817
817
817
B17
817
817
817
817
817
2303
2304
2305
2306
2307
2308
2309
?310
2311
2312
2313
2314
2315
2316
2317
2318
2319
2320
2321
2322
2324
2325
2326
2327
2328
2329
2330
2331
2332
2333
?334
2335
2340
2341
2342
2343
2344
2345
2346
2347
?348
2349
2350
2351
2352
2353
2354
2355
2356
2357
2358
2359
2360
2361
2362
2363
2364
2365
2366
2367
2368
2369
2370
2371
108361
108362
108363
108364
1 08365
108366
108367
1 08368
108369
108370 Meters
Structures and lmprovements
DPW
Station Equipment
DPW 5
5
Storage Battery Equipment
DPW
Poles, Towers & Fixtures
DPW
Overhead Conductors
DPW
Underground Conductors
DPW
S
s
Q
Underground Conduit
DPW
Line Transformers
DPW
Services
DPW S
57
)
741
DPW s (94,315,367) (84,461,125) (9,854,242) - (9,854,242)817 (94,315,367) (84,46't ,125) (9.854,242) - (9,854,242)
1 08371 lnstallations on Customers' PremisesDPW S
108372 Leased Property
DPW
'108373 Street Lights
DPW 5
108D00 Unclassified Dist Plant - Acct 300DPW S
l08DS Unclassifled Dist Sub Plant - Acct 300OPW S
108DP Unclassified Dist Sub Phnt - Acct 300DPW S
Total Dlstribution Plent Accum Depreciation
Summary of Distribution Plant Depr by Factor
S
187
817
817
817
817
817
817
817
817
S
Q.679.118.A1$12.540.499.6391 9,175)(77,0881 (138,695263)
(2,679,1 1 8,814)(2,s40,499,639)(1 38,61 9,1 7s)(77,088)(1 38,696,263)
7
Total Distribution Depreciation by Factor (2.679.114.814\(2.540.499.639)(1 38,61 9,1 75)(77,088)(138,696,263)
2017 PROTOCOL
Year-End
FERC
Page 2.38
BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
zszoel2380
2381
2382
2383
2384
2385
2386
2387
2388
2389
2390
2391
2392
2393
2394
2395
2396
2397
2398
2399
2400
2401
2402
2403
2404
2445
2406
2407
2408
2409
2410
2411
2412
C;
2417
2418
2419
2420
2421
2422
2423
2424
2425
2426
2427
2428
2429
2430
2431
2432
2433
2434
2435
2436
2437
2438
2439
2MO
2441
244?
2443
2444
2M5
2446
G.SITUS
PT
PT
G-SG
CUST
PTD
P
G€G
G.SG
s
SG
SG
SG
CN
SO
SE
SG
SG
(221,736,887)
(990,959)
(3,023,369)
(94,438,988)
(7,622,396)
(102,s83,472)
(1.s63,41 1 )
(89,832)
(206,686,156)
(930,395)
(2,838,594)
(88,667.267)
(7,307,808)
(96,568,202)
(1,463,308)
(84,342)
(15,0s0,731 )
(60,s63)
(1 84,776)
(5,771,720)
(314,588)
(6,015,270)
(1 00,1 03)
(s,490)
(1 5,050,731 )
(60,s63)
(1 84,776)
(5,771,720)
(314,588)
(6,015,270)
(100,1 03)
(5,490)
5'l
817
108MP Mining Plant AccumulaEd Depr.
P
P SE
817108MP Less Centralia Situs Deprechtion
P
817
1 081 390 Accum Depr - Capital Lease
PTD SO 817
Remove Capitial Leases
B'17
1081399 Accum Depr-Capital LeasePSPSE 817
Remove Capital Leases
817
Totel General Plant Accum Depreciation 817 1431,527 J91l (406,873,075)(27,654,715)(27,654,71sl
Summary of General Depreciation by Factor
J
DGP
DGU
SE
D9
CN
JU
DEU
SSSU I
SSGCH
Remove Capital Leases
Total General Depreciation by Factor
(221,736,8871 (206,686,1 56)(1 5,050,731 )(1 s,050.731 )
(1,563,411)
(102,583,472\
(7,622,396)
(1 01 ,021 ,625)
(1,463,308)
(96,568,202)
(7,307,808)
(94,847,601 )
(1 00,1 03)
(6,01 5,270)
(31 4,588)
(6,174,024].
(1 00,1 03)
(6,015,270)
(31 4,588)
(6,174,024)
(434,527,7911 (406,873,075)(27,654,715)(?7,654,715\
Total Accum Depreciation - Plant ln Service
1 1 1SP Accum Prov for Amort-SteamPSGPSG
817 18.843.075..t 02t 18.327-036.388t (9s,885)(516,134,s99)
818
1 11GP Accum Prov for Amorl-GeneralG.SITUS SCUST CNI.SG SGPTD SOPSE
(12,1't5,947)(11,782,176)(333,771 )(s33,771 )
(5,468,832)(5,1 48,1 52)(320,680)(320,680)
I
818 (17,584,779)(1 6,930,328)(654,451)(654,451 )
2017 PROTOCOL
Year-End
FERCACCT DESGRIP
BUS
Page 2.39
IOAHO
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTAL
2447
111HP Accum ProvforAmort-Hydro
5g
SG
SG
5g
1 11 lP Accum Prov for Amort-lntangible Plant
S
5g
SG
SE
5g
SG
SG
CN
SG
SG
SO
OTH
s
J9
SO
R€mv6 Capitsl L@se Amtr
Total Accum Provision for Amortization
Summary of Amortization by Factor
S
DGP
DGU
SE
SO
CN
SSGCT
SSGCH
SG
Less Capital Lease
Total Provision For Arnortization by Factor
(51 7,060,545)(486,378,es2)
P
P
P
P
2451
2452
2453
2454
2455
2456
2457
2458
2459
2460
2461
2462
2463
2464
2465
2466
2467
2464
2469
2470
2471
2472
2473
2474
2475
2416
2477
2478
2479
2480
2481
2482
2483
2488
2489
2490
2491
2492
2493
2494
2495
2496
2497
I.SITUS
P
P
P
r-sG
r-sG
I-SG
CUST
P
P
PTD
818
818
(1,745,502)
20,394,212
(448,61 4)
('t7,448)
(64,155,815)
(78,458,788)
(s,214,s87)
(1 19,960,438)
(s74,s0s)
(268,624,563)
(1,638,824)
21,274,945
(421,1971
(16,331 )
(60,234,877)
(73,663,711)
(4,89s,S93)
(1 15,009,489)
(s39,392)
(252,873,008)
(106,678)
(880,734)
(27,417\
(1,117)
(3,920,938)
(4,795,077)
(318,694)
(4,950,949)
(35,11 1)
(15,751 ,555)
(253,558)
(1 6,737)
(1 06,678)
(880,734)
(27,417)
(1,117)
(4,174,456)
14,795,077)
(318,694)
(4,950,949)
(3s,11 1)
(15,768,291 )
(30,681,592)(270,294l (30,951,887)111|P Less Non-Utility Plant
NUTIL
111390 Accum Amtr - Capital Lease
G.SITUS
PTD
(c17,0t 0,545)(4E6.376.952)(3U.681.592)tzrv,zJ4l {JU,VOI.66'}
P
396,357
910,304
396,357
854,670 55,634 55,634
818 (535,390,E26)(5O4,g/rE,1O5)131,'t,tz,7211 lzru,zvct (J1,' r J,Ulb'
8,674,622
117,448)
\265,420,111)
(1 19,960,438)
9,889,127
(16,331 )
(249,856,458)
(1 1 5,009,489)
(1,214,504)
(1,117)
(15,56s,653)
(4,950,949)
(9,148,281 )
(16,737)
(2s3,s58)
(1,214,504)
(1,117)
(1 5,580,389)
(4,950,e49)
(9,401,839)(1 49,687,505)(140,539,224)
o
IDAHO 2OI7 PROTOCOL
Revenue Adjustments Oab 3)
TOTAL
1 OpeEting Rgvsnues:
2 GongEl Business Revenues
3 lnt€rdepartmental
4 Spocial Sales
5 Othar OpeEting R€waues6 Total OpsEling REveoues
7
I OpeEting Exp€nses:
9 Steam Prcdu.ikm
10 Nuclear PBdwtion
'l 1 l-i&ro Prcdqction
'1 2 Other Pwer Supply
'13 Transmission
14 Elist.ibution
15 CustmerA@unting
16 Customer Scruie & lnlo
17 Sslss
18 Administrativo & cmeral'19 Tolal O&M Expenses
20 D€pr@iation
Amonization
Taes Other Than lmme
ln@me Taxes: FqdeEl
Stslc
DefEred ln@me Tsxcs
lnvestmeni Tax Crcdit Adj.
Misc Revenue & Expense
Total Operating Erpenses:
Operatino Rev Fo. Retm:
3.4
Ancillary Seryi@s
and other
Revenw
3.1
TempeEtuE
3.2
Revenue
l.lomalization
Page 3.0 Total
3.5 3.5
REC Revenues Wheeling RevenueTotslNomalizcd Nomalization
EffectivE Prie
Change
(16,273,498)490.180 (15.671,256) (1,092,420)
21
22
23
24
25
26
27
28
,o
33
51
52
53
54
55
56
58
59
60
61
a2
63
(5,51 1,153)
(762,162)
153,r/4
22,254
(s,235,924)
{7'11,471'.,
(364,988)
(49,596)
(120,297',t
(16,3.16)
44578
'11,493 03E,295)
('t8,792)
Rale Base:
Eleclric Plant ln SeNice
o
34 Plant Held for Future Use
35 Misc Defered Oebils
36 Elec Planl Acq Adj
37 Nuclear Fuel
38 Prcpayments
39 Fuel Stock
40 MalerEl & Supplies
4l Wo*ing Capital
42 Wealherization Loans
43 Misc Rate Basc
44 Tolal Electric Pl8nt:
45
46 Deductions:
47 A@m PDv For D€prec
48 Aqm PDv ForAmrt
49 Accum Dsf ln6mc Tax
50 Unarcdized ITC
CustomEr Adv For Const
Custorer S€rvi@ Deposits
Misellaneous Dsduclions
Tolal Dedqctims:
Total Rate Base:
64 TAX CALCULATION:
65
66 OpeEting R€venB
57 Olher O€ductions
68 lnterest (AFUDC)
69 lnterest
70 Schedule "M" Addilions
7l Schcdule"M" Oedustions
72 lncome Betoc Tu
73
74 State Income Taxes
76 Tryablo lncom€
77
78 F€deral lMme Taxes
(1s,671,258)
(711,4751
impaclROEEstimated -2.4540/o o.o720h -2.2fiVo -0. l600/o -0.053%
(16,794,327)490,180 (15,671,258) (1,092,420) (360,053)
0.037%
253,141
-0.060%
(413,920)
(16,794,327'
(762,462'
490.180
22,2*
(1,092,420)
(49,596)
253,'t44
11J93
(360,0s3)
(16,346)
(413.920)
(18,792)I (5,611,153)163,774 (s,235,924)(364,988)(120,2971 84,578 o38,295)
a
Rocky Mountain Power
ldaho Results of Operations - December 2016
Temperature Normalization
Adjustment to Revenue:
Residential
Commercial
lndustrial
Total
Descri on of ustment:
TOTAL
ACCOUNT Type COMPANY
PAGE 3.1
IDAHO
FACTOR FACTOR % ALLOCATED REF#
440
442
442
1 884,590 rD1 20,521 tD1 (414,930) rD
490,180
884,590
20,s21
(414,930)
490,180 3.1.1
Situs
Situs
Situs
o
o
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. This revenue adjustment corresponds with temperature adjustments made to
system peak, energy, and net power costs-
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Rocky Mountain Power
State of ldaho
12 Months Ending December 2016
(Mwhs)
1. lncludes out of period adjustment, temperature adjustment and normalization of special contracts
2. The curtailed load includes both economic curtailment and interruption MWh.
Page 3.1.2
cBA
Booked Normalization
Adjustmentsl
Total
Normalized
Residential 712,648 9,102 721,750
Commercial 491,380 337 491,717
lndustrial 212,625 (26,573)186,052
lrrigation 661,794 (5,741)656,054
Public St & Hwy 2,663 0 2,663
SpecialContract 1 Firm 33,876 0 33,876
Special Contract 1 lnterruptible 1,286,024 9,426 1,295,450
Special Contract 1 - Curtailedz 0 21,448 21,448
Special Contract 2 109,469 (227)109,242
Total ldaho 3,510,478 7,772 3,518,251
Source / Formula 305 Table2 A+B
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a
Rocky Mountain Power
ldaho Results of Operations - December 2016
Revenue Normalization
PAGE 3.2I
TOTAL
ACCOUNT TvoE COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Revenue:
Residential
Commercial
lndustrial
Public St & Hwy
Special Contract 1 - Firm
Special Contract 1 - lntenuptible
Special Contract 1 - Curtailed
Special Contract 2
Total
440
442
M2
444
442
442
442
442
1 (2,718,577) rD1 (1,924,692) tD1 (4,517,993) rD1 (8,510) rD1 150,356 tD1 (6,788,921) rD1 734,079 rD1 (s97,001) rD
(15,671,2s8)
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
(2,718,577)
(1,924,692)
(4,s17,993)
(8,510)
150,356
(6,788,921)
734,079
(5e7,001)
(15,671,258) 3.1.1
o
of nt:
lncluded in actual revenue are a number of items that should not be reflected in regulatory results. These items lnclude out of period
adjustments, normalization of special contract revenues, removal of revenue accounting adjustments and ECAM. This adjustment
normalizes revenues by removing the effect of these items.
o
I
I
Rocky Mountain Power
ldaho ResulB of Operations - December 2016
Effective Price Change
Adjustment to Revenue:
Residential
Commercial
lndustrial
Public St & Hwy
Special Contract 1 - Firm
Special Contract 1 - lntenuptible
Special Contract 1 - Curtailed
Special Contract 2
Total
of
TOTAL
ACCOUNT Tvpe COMPANY
PAGE 3.3
IDAHO
FACTOR FACTOR% ALLOCATED REF#
440
442
442
444
442
M2
442
442
3
2
2
3
3
3
3
J
(218,4s7)
(153,569)
(255,245)
(864)
(10,773)
(41 1,e53)
(6,820)
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
ID
ID
ID
ID
ID
ID
ID
ID
(218,457)
(1s3,56e)
(255,24s\
(864)
(10,773)
(411,953)
(6,820)
(34,739)
(1,092,420)
(34,739)
(1,092,424)3.1.1
This adjustment normalizes retail revenues for known and measurable changes through December 2017 in regards to the NPC update
effective January 1 , 2017 , authorized by Case PAC-E-1 6-1 2.
t
I Rocky Mountain Power
ldaho Results of Operations - December 2016
Ancillary Services and Other Revenue
Adjustment to Revenue:
Ancillary Contract Renewal
South ldaho Exchange Revenue
of
ACCOUNT Type
456
456
TOTAL
COMPANY
3
1
(176,368)
7
IDAHO
FACTOR FACTOR% ALLOCATED
6.1116%
6.11160/o
0,779)
(349,274)
(360,053)
SG
SG
PAGE 3.4
REF#
3.4.1
3.4.2
I
This adjusts ancillary revenue in the base period to what is expected in the pro forma period. This adjustment also removes
revenues related to the BPA South ldaho Exchange Agreement, which expired in June 2016.
I
t
I
Page 3.4.1
Rocky Mountain Power
Results of Operations - December 2016
Ancillary Services Revenue
12 Months 12 Months
Ended December Ending lncremental 2017PDescription 2016 December 2017 Change FERG Acct Factor
BPA Foote Creek 4 Ancillary Service
Foote Creek 1 Ancillary Service
EWEB Foote Creek 1 Ancillary Service
EWEB Credit
EWEB Foote Creek 1 O&M
835,925
69,689
223,747
(202,709)
43
788,961
65,130
210,538
(202,709)
(46,e64)
(4,558)
(13,209)
(0)
SG
SG
SG
SG
SG
456
456
456
456
456
t
Page3.4.2
o
o
Rocky Mountain Power
Results of Operations - December 2016
BPA South ldaho Exchange Agreement Revenues
12ME December 2016 Unadjusted Revenue
12ME December 2017 Contract Revenue"
Adjustment
*Contract expired in June 2016
FERC Acct Factor Total Company
456
456
456
SG
SG $
$ 5,714,954
SG $ 1S,214,9541Ref.3.4
o
o
o
Rocky Mountain Power
ldaho Results of Operations - December 2016
REC Revenues
TOTAL
ACCOUNT Tvoe COIvIPANY
Add December 2016 REC Revenues Reallocated According to RPS Eligibility
OR/CAMA RPS Elioible:
Realloc. of Dec 2016 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
Adjustment for WA RPS Banking
PAGE 3.5
IDAHO
FACTOR FACTOR % ALLOCATED REF#
822,084
(35,258)
(602,028)
(184,797)
6.11160/o
Situs
Situs
Situs
s0,242 3.5.2- 3.5.2- 3.5.2- 3.5.2
50,242
456
456
456
456
456
456
456
456
456
456
456
456
456
456
456
456
456
456
456
456
456
SG
CA
OR
WA
SG
CA
OR
OR/CA RPS Elioible
Realloc. of Dec 2016 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
CA RPS Elioible
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
Remove Dgcember 2016 REC Deferrals
lncremental Adjust Dec 2016 Rev. to Dec 2017
Re-allocate Dec 2017 REC Revenues According to RPS Eligibility
OR/CAANA RPS Eliqible:
Realloc. of Dec 2017 Rev. for Non-RPS States 456 3
Adjustment for CA RPS Banking 456 3
Adjustment for OR RPS Banking 456 3
Adjustment for WA RPS Banking 456 3
OR/CA RPS Elioible
Realloc. of Dec 2017 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
CA RPS Eligible
Realloc. of Dec 2017 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS - lneligible Wind
Adjustment for OR RPS - Ineligible Wind
Add Est. Leaning Juniper Rev. 12 ME Dec, 2017 3
Descri of
1
1
1
1
1
1
1
1
3
1,425,426
(78,863)
(1,346,563)
6.1 I 16%
Situs
Situs
6.1116%
Situs
Situs
0.0000%
6.1116%
6.1116Yo
6.1116%
Situs
Situs
Situs
6.1116Yo
Situs
Situs
6.11160/o
Situs
Situs
0.0000%
87,116 3.5.2- 3.5.2- 3.5.2
87 116
4,529
(4,52e)
(77,336)
77,336
SG
CA
OR
OTHER
3.5.2
3.5.2
3.5.2
3.5.2
1"
277
1,824,872
141,335
(659,146)
28,270
482,706
148,170
SG
SG
111,529
8,638
3.5.1
3.5.3
584,1 30
(32,317)
(ss1,813)
SG
CA
OR
WA
SG
CA
OR
SG
CA
OR
OTHER
(40,284) 3.5.3- 3.5.3- 3.5.3- 3.5.3
(40,284\
35,700 3.5.3- 3.5.3- 3.5.3
3
3
2
J
3
2
(3,066)
3,066
52,354
(52,354)
35,700
'i''
------l1E7I
3.5.3
3.5.3
3.5.3
3.s.3
1,877 SG 6.1116%115 3.5.3
t
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. RECs may also be applied to meet renewable portfolio standards (RPS) in
various states. Currently, California (CA), Oregon (OR), and Washington (WA) have renewable portfolio standards. As such, the
Company does not sell RECs that are eligible for CA, OR, or WA RPS compliance. lnstead, the Company uses these RECs to
comply with current year or future year RPS requirements. This adjustment restates REC revenues in the 12 months ended
December 2015 and reallocates OR, CA, and WA SG factor amounts to the Company's other jurisdictions.
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.
Page 3.5.1
t Rocky Mountain Power
ldaho Results of Operations - December 2016
REC Revenue
Actuals as Booked
January-16
February-16
March-16
April-16
May-16
June-1 6
July-16
Augustl6
September-16
October-16
November-16
December-16
(s0,184
(260)
(463)
(303,817)
(596,475)
(661)
(250,568)
(600,469)
(100,475)
(310,300)
(1,301,510)
353,813
50,1 84
260
463
303,817
596,475
661
250,568
600,469
100,475
310,300
(353,401)
(44,627)
1
27,500
(303,232)
(595,810)
(252,768)
(1,822,742)
(490,882)
(4e,772)
5,297
(201)
(275,854)
(595,891)
5
{249,907)
(602,669)
(1,322,748)
(209,825)
(1,482,093)
Posting Date Fin Accrual Fin Reversal Back Office
Actual SAP Total
FERC Acct (Ref 81)4562700 4562700 4562704
SAP Acct 301 944 301944 301 945
820 114
REC Deferrals lncluded in Unadjusted Results:
FERC Account 4562700
AmountYr. Ended December2016 1,824,872 Ref. 3.5
301 510 094 13 12
Ref.3.5.2I12 ME December 2016 Total 4,335 171
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Rocky Mountain Power
ldaho Results of Operations - December 2016
Wheeling Revenue
ACCOUNT Tvpe
456 1
TOTAL
COMPANY
(6,772,718)
FACTOR FACTOR%
SG 6.11160/o
PAGE 3.6
IDAHO
ALLOCATED REF#
(413,920) 3.6.1
3.6.1
Above
3.6.1
I
Adjustment to Revenue:
Other Electric Revenues
Adjustment Detail:
Actual Wheeling Revenues 12 ME December 2016
Total Adjustments
Adjusted Wheeling Revenues 12 ME December 2016
of
100,653,541
(6,772,718\
93,880,823
o
o
This adjustment removes out-of-period and one{ime adjustments from the twelve months ending December 2016 revenue.
Rocky Mountain Power
Results of Operations - December 2015
Wheeling Revenue
Page 3.6.1IcustomerTotal
I
Total ('t00.6s3.541)
Ref 3.6
Type
I ncremental Adiustments
Ref 3.5
(93,880.823)
Eonneville Power Administration 14 547 6501
Basin Eleclric Power Coooerative (1 )22 411\
ack Hills. lnc.(2 956 232\
Bonneville Po$/er Administration t4747 2?9\
Caroill Power Markets. LLC (1 56 865)
Constellation (Exelon)(257 558',1
Coral Power/Shell (286.523)
Deseret Generation & Transmission CooDerative 4.627 671\
Fall River Rural Electric Coooerative /151 3nR\
Foot Creek lll. LLC /71 Rq3\
ldah6 PMer Comnenv /1 100 3571
[r6roen Slanlev Caoital Grouo. lnc.1756 301 \
Pecificom Merchani (Business Unit transfer)/0\
Pacific Gas & Electric ComDanv (1A 711 A6)\
Porlland General Electric t3 c85\
Powerex Comoralion 11 5 90S 4181
Anvanorid (lberdrola)(4 072 637
Puoet Sound Enerov l16l
Rainbow Enerov Marketino (24 561 1
Sierra Pacific Power (59 521)
State of South Dakota llrA 2\7\
TransAlla Fncrov /A! 3Rnl
Tri-State Generation and Trans./431 33Al
tltah Associaled Municioal Power Svslems /17 571 1q5\
t lteh t\runicioal Power Aoencv t3 )r7 442\
Wam SDrinos rl 1 c 700)
Western Area Power Administration r73 041)
Western Area Power Administration (3 259 302)
NextEra Enerov Resources. LLC (2 730 3'14\
Southem Calif Edison Com Direct (2 997 559)
PPL Enerov Plus. LLC (26.793\
US Bureau of Reclamation /61 lqn\
Moon Lake Electric Association tla rA)\
Fuoene Waler and Electric Boerd t9a7 o,4t\
Caloine lNoble)/50c a60\
:nel 358
Municioal Enerov Aoencv of Nebraska (? 57?\
Crvo Enerov. lnc.( Raser Power LLC/lntermountai 1431 961',|
Nevada (31 212\
Sacramento Municioal Utilitv District {961.810)
Macouane Enerov. LLC (373)
Salt River Proiect (80 1.821)
Blrck Hills/Coloredo Electric laTr\
The Fnerdv Auihorifu /20 053\
Southem Califomia PPA /13 AR3\
Tenaska Power Services Co (33 436\
Los Anoeles Deot Water & Power (32 )10\
Powder River Enerov Coro (405)
Brookfield Enerov Marketino LP (67 276
OIene (7 81.869)
Constellation NewEnerov, lnc.(50.3't4)
Ciw of Anaheim 132A A1 q\
Westar Enerdv fi\
Calnine Enerov Solulions LLC la) Ro \
(5.022.286\
Remove refunds and other out of oeriod adiustments.4.131.912
Conslellation Generation (1 2.939)
Southem California Edison 96.255
Anvanorid a ?o?
Southern California PPA 12 05C
Remove Brsin Confrrct as contracl lemineted 701 734
Remdve Olene Contract as conlract terminated 781 869
1 057 634o
Accum Totals
Ref 3.6
IDAHO 2017 PROTOCOL
O&M Adjustrnsts (Tab 4)
TOTAL
Page 4.0 Total
4.1 4.2
Miscellansus Wage and
Gcn@l Expense Emplo)€e Bseflt
Total Noruli4d and Revcnue Annualiatim
4.3 4.4 4.5 4.6tWage and
Employe Bs€fft -
Pro Fma
Cl€ss 1 DSM
Program Costs
Gsffitim Expense
OutsideSeMc6 Nmaliatid
I Opcrating Revffus:
2 Goeral Busin6s Revqu6
3 lntsdepartnental
4 Spsial Sal6
5 Oths Ope€ting Revenus6 Tota, Opffiting Revenu*
7
I Opmting Expe66:
9 Stcam PDductim
10 NuclesrProduction
11 HydroProduEtion
12 Other Pilsr Supply
13 Transmlssion
14 Distribution
'15 Cuslomer Acwnting
16 Custms Sflie E lnfo
17 Sales
1676n 36750 - - - - -
s75n iA75n - - - - -
277,698 14.730 243.020 19.948
47,444
(3.212,363)
76.896
274,133
50.091
16,299
(20)
2,711
5,790
4,394
15,666
5,931
948
44,733
95,527
72,fi2
258,167
97,858
15,634
(3,550,712)237,053
(1 16)
(2821
(274,6',16',t 2,122 5.907 97,448 55.05519 Totel OEM Expenss
20 Dep.edetim
21 Amortlatim
22 Tax$ OthtrThan hcome
23 lncomo Til6: Federal24 Stete
25 Defered ln@me Tax6
26 lnvE&nent Tax Credlt Adj.
27 Misc Rsaue & Erpense
(2,744,417\'1,704 56,078 925,189 (3,550,712)55,056 257,001
903,730
122,402
(13,777)
('t,872\
(18,736)
(2,546)
(309,1 1 5)
(42,004)
1,186,32&
161,202
(18,39s)
(2,500)
(85,866)
(1 1,668)
28
29
30
JI
33u
Tot8l Opemting Expenss:
OpemtinE Rev Fs Retum:'1.678.355 {25.585}(34.796)) ,n? 141 t% ae)\I I 5q a66\
Rate Base:
El€ctric Plent ln Sctuice
Plant Hsld ftr FutuE Use
Misc Ocfered Debitst36 Elec Plant Acq AdJ
37 Nuclear Fuel
38 PrepaymaG
39 Fuet St@k
40 Mate.ial & Supplies
4 t Working Capital
42 Weatheriatlon Loans
43 Mi$ Rate Base
44
45
46
47
48
Total Electrlc Plant:
Deduclions:
A@um Prcv For Deprec
Accum PDv ForAmo(
49 A@m Def lncome Til
50 Unamortized ITC
51 CustomerAdv ForCmsl
52 Customer SeMce Depcils
53 Mis@llansus Deductions
5455 Total Deduclids:
5657 Total Rate Base:
59
60 Estmated ROE impscl
6'!
bJ
64 TAX CALCULATION:
65
65 Opffiting Revenue
67 Other Deductlms
68 lnterest (AFUDC)
69 lnlerGt
70 Schedule 'M' Additions
7'l Schedule'M' Deduciions
72 lnme Bsfoe Tax
73
71,938
(189,555)
(117,6171
(117.617\
0.398%-0.006"/.{.008.[-0.135./6 0.519%-0.0080f -0.0380[
2,704,886 (41,2U1 (56,078) (925,189) 3,550,712 (55,056)(2r,001)
2,704,886 (41,2v)
122,802 (1,872\
(56,078) (925,189) 3,5fi,112
(2,546) ({2,004) 16't,2O2
(5s,056)
(2,500)
(257,001',,
(1 1,668)t 76 Taxable lncome
77
903,730 (13,777)(18,736)(309,115) 1,186,328 ( 18,395)(8s,866)
IDAHO 20,17 PROTOCOL
O&M AdJustrnsts (Tab 4)
TOTAL
Page 4.0.1 Tolal
4.7 4.8 4.9 4.10 0 0 0IlnjuriG and
Damags
Revenue SensitiwItems/ Mmbe6hips &Uncollstlbles Subscriptios
ldsho Pension
Expase - Cash
Basis 0 0
'l Optraling Revau6:
2 General Business Revmues
3 lnterdepartnental
4 Sp6ial Ssl6
5 Oths Opmting Revenus6 Total Operating Rwenues
7
I Operating Expens6:
9 St6m PrDduction
10 NuclearProduclim
',1 HydrcProductifi
12 Oths Piler Supply
13 Trsnsmission
14 Distribution
15 Cuslomer A@ting
16 Custmer Seruie & Inio
17 Sal6
'18 Administmtive & Gencral19 Total O8M Elpens6
20 DepMistlm
21 Amortizaton
22 Taxs Other Than lncome
23 lncme T*6i Fed€Bl24 Stata
25 Defmd lncme Ta6
26 lnvEtmcnt Td Credit AdJ.
27 Mlsc Revenue & Expase
(53,582)
162,017 (1,34s)(49,770)(546,0s0)
'162,017 (54,928)(49,770)(546,050)
(54.131 )
(7.3s6)
18,352
2,4
16,629
2,260
182.44',1
24,791
28
29
30
3'l
32
94
35
Toral Operating Expqss: 100.530 (34.082) (30,882) (338,8'19) - - .
Operating Rev Fs Return:(100.5s0)34.082 30,882 338-819
Rate Base:
Electrlc Plsnt ln Swice
Plant Held icr Future Use
Misc Defered DebitsI36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stci(
40 Matenal & Supplies
41 Working Capital
42 Weatheriation Loans
43 Misc Rate Base44 Total Elect ic Plant:
45
46 Deductions:
47 A6um Pril For Deprec
48 Accum Pil For Amort
49 Accum Oef lncme Tax
50 Unamortized ITC
51 Custffiq Adv Ftr Cct
52 Customer Swice Dep6its
53 MisEllaneas Deductions
5455 Total Deductic:
5657 Total Rate Baso:
58
60 Estimated ROE impact
61
62
63
64 TAX CALCULATION;
65
66 Opsating Revmus
67 Other Deductlons
68 lnteEt (AFUDC)
69 interest
70 SctEdule 'M' Additiss
71 Schedule "M" Deducuons
72 lncme Before Tax
73
?4 State lncome Tds
75
76 T8Eble ln@me
77
78 FedeEl lncme Taes
71,938
(189,555)
(1 17,617)
|.117,617\
-o.0210/0 0.008%0.0070h 0.080%0.000%0.000%0.0000/,
(162,017)54,928 49,770 546,050
(162,017)
(7.3s6)
54,928
2,494
49,770
2,260tail 131 \1g 3s2 16 6rq
546,050
24,791
I
t
Rocky Mountain Power
ldaho Results of Operations - December 2016
Miscellaneous General Expense and Revenue
Adjustment to Revenue:
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
Rent from Electric Property
Rent from Eleetric Property
Adjustment to Expense:
Other Expenses
Customer Records
Customer Records
lnformational Advertising
lnformational Advertising
lnformational Advertising
ffice Supplies and Expense
Outside Services
Regulatory Commission Expense
Duplicate Charges
Total Miscellaneous General Expense Removal
of
1 (271,732) SG1 1,827 SE1 (s,ee1) uTI 1,581,508 SO1 226,025 UT1 (1,827) SG1 2,489 SO1 (1,30s) ORI (1,184) WY
1 ,529,810
ACCOUNT Tvpe
TOTAL
COMPANY FACTOR FACTOR%
PAGE 4.1
IDAHO
ALLOCATED REF#
(16,607)
117
92,736
421
421
421
421
421
421
421
421
421
454
454
557
903
903
909
909
909
921
923
928
929
6.1116%
6.4028Yo
Situs
5.8638%
Situs
6.1116%
5.86387o
Situs
Situs
(112)
146
1
1
601,311 SG(601,311) UT
76,280 4.',t.1
36,750
36,750 4.1.1
6.1116%
Situs
1 (328) SG1 (2,813) CN1 (75,454) OR1 (6,838) CN1 (6,765) OR1 (130) WA1 (28,171) SO1 (91,212) SO1 3,988 rDI 87,557 SO
(120,167)
6.1116%
4.1272o/o
Situs
4.1272o/o
Situs
Situs
s.8638%
5.8638%
Situs
5.8638%
(20)
(116)
(282)
(1,652)
(5,348)
3,988
5,134704 4.1.11
t
This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-regulated
accounts. lt also reallocates gains and losses on property sales to reflect the appropriate allocation.
Page 4.1.'t
o Rocky Mountain Power
Results of Operations . December 2016
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 Properly Sales
Gain on Property Sales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
421
421
421
421
421
421
421
421
421
SG
SE
UT
SO
UT
SG
SO
OR
WYU
271,732
(1,827)
5,991
(1,581,508)
(226,025)
1,827
(2,489)
1,305
1J84
:__11;5zg';81"6I'Ref 4.1
FERC 454 - Rent from Electric Property
Reallocation of Google Fiber Reimbursements
Reallocation of Google Fiber Reimbursements
454 SG
UT
SO
>(,
CN
OR
CN
OR
SO
CN
OR
CN
OR
CN
OR
CN
WA
SO
SO
SO
SO
SO
SO
SO
ID
(601,311)
601,311454
Ref 4.1
Non-Regulated Flights
Office Supplies and Expenses
Other Expenses
921
557
20,759
328
21,087
t
FERC 909 - lnformational & lnstructional Advertising
Blue Sky 909
Blue Sky 909
Blue Sky 903
Blue Sky 903
Blue Sky 929Donations 909Donations 909Sponsorships 909Sponsorships 909Legislative 909Misc. 909Misc. 909Misc. 909
4,456
4,833
2,813
75,454
(87,557)
1,189
500
600
941
563
490
31
130
4,444
FERC 921 . Office Supplies & Expenses
Charity
Sponsorship
Legislative & Lobbyist
DSM
Blue Sky
Retirement
921
921
921
921
YZt
921
375
778
3,520
36
1,697
1,006
7,413
FERC 923 - Outside Services
lntercompany SERP Costs 923
928
91,212
91,212
FERC 928 - Regulatory Commission Expense
Reallocate charges (3,988)
(3,s88)
TOTAL MISC GENERAL EXPENSE TO REMOVE __124167_I Ref 4.1
Rocky Mountain Power
ldaho Results of Operations - December 2016
Wage and Employee Benefit - Annualizatibn
PAGE 4.2
ACCOUNT Tvoe
TOTAL
COMPANY FACTOR
SG
SE
SE
SG
SG
SG
SG-P
SG.U
SG-P
SG-U
SG
SG
SG
OR
SG
SG
SG-W
SG
ID
SG
SG
SG
ID
SNPD
ID
SNPD
CN
ID
CN
OTHER
ID
ID
SO
ID
SO
IDAHO
FACTOR % ALLOCATED REF#
Adjustmentto Expense:
Steam Operations
Steam Operations
Fuel Related-Non NPC
Steam Maintenance
Steam Maintenance
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operations
Other Operations
Other Operations
Other Operations
Other Maintenance
Other Maintenance
Other Maintenance
Other 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
Administrative & General
500
503
501
510
512
512
535
535
545
545
546
549
548
549
551
553
553
553
557
557
560
571
580
580
593
593
903
903
908
908
908
920
920
935
935
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
135.648 6.11160/0
6.4028o/o
6.4028o/o
6.11160/o
6.1116%
6.1116%
6.11160/o
6.1't16%
6.1116%
6.1116%
6.1116%
6.1116%
6.1116%
Situs
6.11160/o
6.11160/o
6.11160/o
6.11160/o
Situs
6.1116%
6.1 1 16%
6 1116%
Situs
4.91Qlo/o
Situs
4.9108%
4.1272o/o
Situs
4.1272%
0.0000%
Situs
Situs
5.8638%
Situs
5.8638%
8,290
13
a,iza
1.282
848
456
126
210
105,149
20,969
13,874
7,459
2,061
21,081I 1,288
6,683 408
18
66,684
41,998
29,906
49,280
49,545
147,296
13,206
59,648
36,462
4,888
91
1 1,980
1,669
OE A7O
400
'18
4,075
2,567
1,828
3,446
2,433
9,1 39
649
2,462
3,470
202
746
47
5,605
4,351
926,145
255
56,078 4.3.2
Descri nof ustment:
This adjustment annualizes the wage and benefit increases that occurred during the twelve month period ended December 20'16 for
Iabor charged to operations and maintenance accounts. See page 4.3.1 for more information on how this adjustment was calculated.
Rocky Mountain Power
ldaho Results of Operations - December 2016
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
Administrative & General
Descri of
PAGE 4.3
IDAHO
FACTOR FACTOR % ALLOCATED REF#
TOTAL
COMPANYACCOUNT Tvpe
500
500
501
512
535
535
545
545
548
549
553
557
557
560
571
580
580
593
EO2
903
903
908
908
908
920
920
935
935
1
3
3
3
J
3
3
J
c
3
3
3
J
3
3
3
J
3
3
J
J
3
5
J
3
J
3
3
2,237p66
3,459
1,734,787
345,955
228,905
123,067
34,01'l
347,805
134
110,265
293
SG
SG
SE
SG
SG-P
SG-U
SG-P
SG.U
SG
ID
SG
ID
SG
SG
SG
ID
SNPD
ID
SNPD
CN
ID
CN
OTHER
ID
SO
ID
SO
ID
6.1116%
6.1116%
6.4028o/o
6.1116%
6.1116%
6.11160/o
6.1116%
6.1116%
6.11160/o
Situs
6.11160/o
Situs
6.1116%
6.1116%
6.11160/o
Situs
4.9108%
Situs
4.9108%
4.1272o/o
Situs
4.1272%
0.0000%
Situs
5.8638%
Situs
s.8638%
Situs
o,iss
293
67,238
42,347
30,154
56,849
17500
136,775
221
106,023
21,143
13,990
7,521
2,079
21,256
40,142
150,776
10,700
40,6't5
57,244
3,328
12,305
92,465
774
4,209
925,189 4.3.2
692,904
493,393
813,039
817,406
2,430,131
217,875
984,085
601,567
80,648.1,499
197,644
1,576,885
27,535
71,786
6,59s
15,279,815
This adjustment recognizes wage and benefit increases that have occurred, or are projected to occur during the twelve month period
ending December 2017 for labor charged to operation & maintenance accounts. See page 4.3.1 for more information on how this
adjustment was calculated.
Rocky Mountain Power
Results of Operations - December 2016
Wage and Employee Benefit Adjustment
The unadjusted, annualized (12 months ended December 2016), and pro forma period (12 months ending
December 2017) 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 2016 total labor related expenses are identified on page 4.3.2, including bare
labor, incentive, other labor, pensions, benefits, and payroll taxes.
2. Actual December 2016 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 2016 regular time, overtime, and premium pay expenses were then
escalated prospectively by labor group to December 2017 (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 2017
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 2017 pension and employee benefit expenses are based on either
actuarial projections or are calculated by using actual December 2016 data escalated to December 2017
These expenses can be found on page 4.3.7.
6. Payrolltax calculations can be found on page 4.3.8.
Page 4.3.1I
t
t
o Rocky Mountain Pow6r
Results of Operations - December 2016
Wage and Employee Benefit Adjustment
Page 4.3.2
Adjust nsnt Rsf.
950,274
Actual
12 Months EndedAccountOescription
50O2XX Overtime 52,382,4755003XX Premium Pay 7,283,383
Subtotal for Escalation 476,213,094
5005XX Unusod Leave Accrual 2,232,515500600 Temporary/Contract Labor (1,421)
500700 Severane Pay 1,080,172500850 Other Salary/Labor Costs 3,733,13550109X Joint Omer Cutbacks (1,408,400)
Subtotal Bare Labor 481,849,096
AdJustment
139,066
5.927
90,093
430,392
4.3.3&4
4.3.640,500
(3,337,888)
(510,587)
254,310
5,405,599
599,91 1
1 38,195
'16,431
5,31 9,909
16,500
643
57,823
36,513
7,100,738
436
4.3.6500410 Annual lncentive Plan 27,864,341
Total lncentive 27,864,341
500250
500400
501 325
502300
Overtime Meals
Bonus and Awards
Physical Exam
Education Assistance
Pension Administration
Medical
Dental
Vision
Life
4o1(k)
401(k) Administration
A$idental Death & Disability
Long-Term Oisability
Worke/s Compensation
Other Salary Overh€d
1,066,683
4,093,1 1 5
58,791
105,791
50110X Pensions (1) 21,219,669501115 SERP Plan 3,337,888
501 15X Post Retirement Benefits (9,673,355)501160 Post Employment Benefits 5,957.250
Total Pensions 20,841,451
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7
o
501 102
501 12X
501 17X
50120X
50122X
50125X
501 251
501275
501 300
5016XX
502900
540,603
50,369,526
3,515,832
362.559
790.086
32,399,0'17
6,806
30,931
2,780,481
1,755,793
1,343,471
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
4.3.7Total Benetits 93,895,1 04
Subtotal Pensions and Benefits 1'14,736,556
580500 Payroll Tax Expense 35,743,557580700 Payroll Tax Expense-Unemployment 3,017.285
Total Payroll Taxes 38,760,841
Non-Utility and Capitalized Labor 2'11,988,818
Total Utility Labor 456,170,890
(1 ) Pension expense is ac@unted for on a csh basis, reter to the ldaho Pension Cash Basis adjustment.
4.3.7
954,680 4.3.8
4.3.9
4.3.9
4.3.9
Oecember 20'16
417.653.090
Annualized
12 Months End€d
52,521.54',1
7.302.719
.854
12 Months Ending
Decomber 2017
425.209,698
53.471,814
7.4U.848
177 L77 3SO €6,115,3601.264.256 I
2,238,442
(1,421)
1,080,1 72
3,733,135
(1.4'12.139)3.739)
2,278,943
(1,421)
1.O80.172
3,733,1 35
(1.437.689)
443 115 5ZO 491.769.500
27 A6434'l 32457 364
27.864.341 32.457-364 4.593.
'1,066,683
4,093,1 1 5
58,791
105,791
(375.507)
1,066,683
4,093,1 15
58,791
1 05,791
(375.5071
51 5.928.755
4,944,874
1.266.444
I 4,9/t8,874
I s29.17s.739 13.2/I5-9)
21 ,219,669
3,337,888
(9,673,355)
5.957.250
21,219,669
(1 0,1 83.943)
6. 1 38.781
20,841.451 17.174.507 (3.666.945
540,603
50,369,526
3,51 5,832
362,559
790,086
32,399,017
6,806
30,931
2,780,481
1,755,793
1.U3.471
794,91 3
55,775,126
4.'115,744
500.754
806,5'17
37,718,925
23,306
31.574
2,838,303
1,792,306
1.U3.471
93.895.104 105.740.938
{ l4 736 556 122 915 tni
35,833,650 36,788,330
3.01 7.285
| 39,805,61s
I 691-896-799
90,093
-- aia6=It-
38,850,934
669.516-245 22.34lJ-
21?,419,210 21 9,51 9,948
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Rocky Mountaln Power
Resulb of Operations - December 2015
Wage and Employee Benefit Adjustnent
Page 4.3.7
D.A
Pro Forma
Adiustment Ref
50110X
501115
501 1 5X
501 160
501 1 02
50112X
501 17X
50120X
50122X
50125X
50 1 251
501275
501300
5016XX
502900
Pensions
SERP Plan
Post Retirement Benefits
Post Employment Benefits
Subtotal
Pension Administration
Medical
Dental
Vision
Life
401 (k)
401(k) Administration
Accidental Death & Disability
Long-Term Disability
Worker's Compensation
Other Salary Overhead
Subtotal
Grand Total
20,841,451 2't,292,610 17,616,791
21,219,669
3,337.888
(9,673,355)
5,957,250
21,755,922
3,337,888
(9,es4,886)
6,'153,685
21,755,922
(1 0,480,333)
6,341,202
21,219,669
(1 0,1 83,943)
6,138,781
(3,337,888)
(51 0,s87)
181 ,531
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
540.603
50,369,526
3,515,832
362,559
790,086
32,399,017
6,806
30,931
2,780,481
1,755,793
1,343,471
557,152
52,069,623
3,622,403
372,',t06
81 6,024
33,576,798
6,809
30,931
2,872,128
1,810,031
't,344,459
819,247
57,6s7,675
4,240,499
51 3,940
832,994
39,090,098
23,317
3',t,574
2,931,857
1,847,672
1,344,459
17,174,sO1
794,91 3
55,775,1 26
4.115,744
500,754
806,517
37,718,925
23,306
31,574
2,838,303
1,792,306
1,343,471
(3,666,945)
254,310
5,405,599
599,911
138,1 95
16,431
5,319,909
16,500
643
57,823
36,51 3
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.293,895,104 97,078,4U 109,333,331 1 05,740,938 1 1,845,834
114,736,556 118,371,074 126,950,122 122,915,45 8,178,889 4.3.2
Ref. 4.3.2 Ref.4.3.2 Ref.4.3.2
Account Descriotion
ACtUal IJeCemoer
2016
Net of Joint
Venture
Actual
December 2016
GROSS
Projected
December 2017
GROSS
Projecteo
December 2017
Net of Joint
Ventu16
o
Page 4.3.8
Rocky Mountain Power
Results of Operations December 2016
Wage and Employee Benefit Adjustment
Payroll Tax Adjustment Calculation
FICA Calculated on December 2016 Annualized Labor
Annualized Wages Adjustment
Annualized lncentive Adjustment
Percentage of eligible wages
Total eligible wages
Tax rate
Tax on eligible wages
Total FICA Tax on Annualized Labor
FICA Calculated on December 2017 Pro Forma Labor
Pro Forma Wages Adjustment
Pro Forma lncentlve Adjustment
Percentage of eligible wages
Total eligible wages
Tax rate
Tax on eligible wages
Total FICA Tax on Pro Forma Labor
Line No. Ref
a+b
c*d
Social Securitv
1,260,517
Medicare
1,260,5'.t7
Total FICA Tax Bel
a
b
c
d
e
f
g
1,260,517 1,260,517
91.89% 100.00%
1,158,314
6.20o/o
1,260,517
1.45o/o
4.3.2
4.3.2
4.3.2
4.3.2
gr
s
71,815 18,277
18,277 90,093 4.3.271,815
h
i
j
k
I
m
n
h+i
8,613,46'l 8,613,4614,593,023 4,593,02313,206,483 13,206,483
93.210/o 100.00%12,309,457 13,206,483
6.2O0/o 1.45o/o
763,'185 191,494
763,186 191,494 954,680
j.k
l*m
n
Rocky Mountain Power
Results of Operations - December 2016
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 20 t7 Protocol Factor
Page 4.3.9
I
o
Actual
12 Months Ended
103,272
51,791 ,1 53
10,328,294
6,833,837
3,674,087
1,015,386
'10,383,544
4,001
3,291,902
32,845,155
8,757
20,686,279
14,729,977
741,038
1,697,206
7,057 ,775
24,403,236
10,661.1 13
1,677,294
2,1 82,639
255,798
3,299,835
4,501,351
2 1,854,351
6,504,555
30,657,479
3,981,717
7,406,609
848,952
1,708,983
845,287
29,379,340
8,628,974
4,654,0?4
759,022
1,'140,122
223,U6
367,368
38,1 20
2,066,644
2,407,695
44.756
2,182,U5
31 5,048
930,746
1 7,363
287,248
23,106
't52,317
47,077,089
243,541
98,473
3,276
1 78,598
2,143,1 36
15,023
Annualization
Adjustment
Annualized
'12 Months Ended
Oecember 2016
Pro Forma
Pro Forma 12 Months EndingAdjustmqnt Dmember 20172,237,966 69,186,9233,459 106,9411,7U,787 53,631,090345,955 10,695,217228,905 7,076,616123,067 3,804,61234,0fi 1,051,459347,805 10,752,431134 4,143110,265 3,408,8511,100,175 34,012,014293 9,068692,904 21,421,181493,393 15,253,27524,822 767,36456,849 1,757,501236,406 7,308,510817,406 25,270,187357,103 1 1,039,86056,182 1,736,88273,109 2,260,1808,508 264,885
1 10,531 3,417,065150,776 4,661,267732,029 22,630,751
217 ,875 6,735,6361,026,897 31 ,746,619133,371 4,123,172248,090 7,669,73628,436 879,1122A,314 1 ,739,013984,085 1,889,02057,2M 29,440,053289,035 8,935,52715s,890 4,819,36325,424 785,98738,189 1,180,6267,471 230,9701,277 368,72380,648 123,65612,305 2,079,69569,224 2,48'l,1151,499 46,34773,109 2,260,18610,5s3 326,24131,176 963,812582 17,980774 288,0695,102 28,517'1,576,885 1,824,7818,158 47,085,7419,622 253,7453,298 101,971
1 10 3,3935,982 184,94371,786 2,219,273503 15,550
lndicator Decembor 2016 % Of Total
0.0%
7 .8o/o
1.5%
1 .0olo
0.5%
0,20k
1 ,60/o
0.0o/o
o.5%
4.9Yo
0.0o/o
3.10/o
2.2o/o
o.10
0.37o
1.1o/o
3.7Yo
1.6%
o.30/o
0.30
0.0%
0.5Yo
0.7o/o
3.3%
1 .0o/o
4.60/o
0.6%
1 .10/o
0.10k
0.10k
4.40k
0.3%
1.30k
0.7Yo
0.1%
0.2%
0.oo/o
0.0%
0.4o/o
0.1Vo
0.30k
0.0olo
0.3%
0.0o/o
0.1%
0.0o/o
0.0,/"
0.0v"
7.O%
0.0%
0.00/6
0.go/o
0.Oo/o
0.0%
O.3o/o
O.0o/o
501SE
512SG
535SG.P
535SG.U
545SG-P
5455G-U
548SG
5490R
553SG
5575G
557tDU
560SG
57,1SG
580C4
580rou
5800R
5SOSNPD
58OUT
58OWA
58OWYP
58OWYU
593CA
593rDU
5930R
593SNPD
593UT
593WA
593WYP
593WYU
903CA
903CN
903tou
9030R
903UT
9O3WA
9O3WYP
9O3WU
908CA
9O8CN
908tDU
9080R
90SOTHER
908UT
908WA
9O8WYP
920CA
920lDU
9200R
e20so
92OUT
92OWA
92OWYP
935CA
9350R
935SO
935W4
135,648
210
105,149
20,969
1 3,874
7,455
2,061
21,081
8
6,683
66,684
18
41,998
29,900
1,504
3,446
14,329
49,545
21,645
3,405
4,431
519
6,700
9,139
44,370
13,206
62,243
8,084
'15,037
1,724
1,716
59,648
3,470
17,519
9,449
1,541
2,315
453
77
4,888
746
4,196
91
4,431
640
1,890
35
47
309
95,579
494
583
200
7
363
4,351
31
66,948,957
103,482
51,896,303
1 0,349,263
6,847,7'.t1
3,681,546
1,017 i48
10,404,626
4,009
3,298,586
32,91 1,839
8,775
20,728,2n
14,759,883
742,542
1,700,652
7,072,1U
24,452,781
10,682,757
1,680,700
2,187,071
25A317
3,306,534
4,510,490
21,898,721
6,517,760
30,719,722
3,989,801
7,421,U6
850,676
1,710,699
904,935
29,382,8 1 0
8,646,493
4,663,473
760,563
't,142,437
223,499
307,446
43,009
2,067,390
2,411,891
44,847
2,187,O76
31 5,688
932,635
1 7,398
287,295
?3,415
247,895
47,O77,583
244,124
98,673
3.283
178,960
2,147,487
1 5,053
Ref. Page 4.3.2
Non-Utility/Capital 21'l,988,818 31.70/o 430.392 212,419,210 7,100,738 219,519,948 Ref. Page 4.3.2
t
799 Ref.Page 4.3.2
Rocky Mountain Power
ldaho Results of Operations - December 2016
Class 1 DSM Program CosG
PAGE 4.4
IDAHO
FACTOR FACTOR % ALLOCATED REF#
TOTAL
COMPANY
4,237,757
10,109
(4,237,757)
(10,109)
SG
SG
ID
ID
0
1 429,750 SG1 4,956,931 SG
5,386,681
3
t
I
ACCOUNT Tyoe
Adjustment to Expense:
lD lrr. Load Control lncentive Payments
lD lrr. Load Control Program Costs
lD lrr. Load Control lncentive Payments
lD lrr. Load Control Program Costs
Total
Utah lrrigation Load Control
Utah Cool Keeper
Total
lncremental Class 1 DSM Costs for 12 ME Dec 2017:
Other Purchased Power 557
of
1 ,772,549 SG 6.1 1 16%108,331 4.4.1
557
557
557
557
557
557
1
1
1
1
6.1116%
6.11160/o
Situs
Situs
6.11160/o
6.11160/o
258,994 4.4.1
618 4.4.1
(4,237,757) 4.4.1
(10,109) 4.4.1
(3,e88,2s5)
26,265
30?,947
329,212
4.4.
4.4.
ln Case No. PAC-E-10-07, Order No. 32196, the ldaho Commission decided that 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. Part of the program
costs are allocated directly to ldaho in the Company's unadjusted results. This adjustment allocates the ldaho program costs as system
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.
t
Page 4.4.1
t
I
Rocky Mountain Power
Resulb of Operations - December 2016
Class 1 DSM Program Gosts
ldaho lrrigation Load Control lncentive Payments
ldaho lrigation Load Control Program Costs
Utah lrigatlon Load Control Program Costs
Utah Cool Keeper Program Costs
Utah Cool Keeper Program lncentive Payments
Type 3 Adjustnent Calculation:
Class 1 DSM Programs
ldaho lrrigation Load Control Program
Utah lnigation Load Control Program
Utah Cool Keeper Program
Total Class 1 DSM Costs - 12 ME Dec 2016
Total Class 1 DSM Costs - 12 Me Oec2O17
Type 3 Adjustment
FERC
Account
557
557
908
908
Acfua, Costs
12 ME Dec 2016
OTHER
OTHER
OTHER
Pro Foma Costs
12 ME Dec 2017
Corrected FactorCurrent Factor Amount Ref
4,237,757 Ret.4.4
10,109 Ref.4.4
_____!34?W_
429,750 Ref.4.4
2,887,186 Ref.4.4
2,069,745 Ref.4.4
5,386,681
Allocatlon
Factor
SG
Jg
SG
SG
SG
ID
ID
908
Pro Fome
Adjustment
4,240,770 5,840,000
429,750 600,000
4,956,931 5,000,000
1,559,230
170,250
43,069
SG
SG
SG
Dg9.657..15{11,440,000 1,772,549
9,667,451
1 1,440,000
I 1,772,549 Ret 4.4
SG
SG
t
Rocky Mountain Power
ldaho Results of Operations - December 2016
Outside Services
PAGE 4.5
o
ACCOUNT Tvpe
TOTAL
COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Outside Services Expense
Outside Services Expense
923
923
(2,026)
973,477
lD Situsso 5.8638%
(2,026) 4.5.1
57,083 4.5.1
55,056971451
I
Desc of ustment:
ln compliance with ldaho Order No. 32196, this adjustment normalizes outside services expense for the 12 months ended December
2016 to a 3 year average (December2014, December 2015, December 2016).
t
a Rocky Mountain Power
Results of Operations - December 2016
Outside Services Expense
Page 4.5.1
Summary of Outside Services Expense by Year
Year Factor Total
CA
ID
OR
SO
UT
WA
WY
10,480
56
32,044
13,883,057
746
231,328
653
'14,158,36312 Months Ended December 2014
CA
ID
OR
SO
UT
WA
WY
7,180
428
44,032
16,627,688
8,482
140,388
899
16,829,09612 Months Ended December 2015
t CA
ID
OR
SO
UT
WA
WY
(13,647)
3,281
608,617
13,795,157
492,129
56,851
54,627
14,997,01612 Months Ended December 2016
Three-Year Averaqe
Factor Total
CA
ID
OR
SO
UT
WA
WY
1,337
1,255
228,231
14,768,634
167,119
142,856
18 726
15,328,158
Adjustment from December 2016 Actuals
Factor Total
CA
ID
OR
SO
UT
WA
WY
14,985
(2,0261
(380,387)
973,477
(325,010)
86,005
(35,901)
Ref.4.5
Ref.4.5
I 331,142
Rocky Mountain Power
ldaho Results of Operations - December 20{6
Generation Expense Normalization
PAGE 4.6I
ACCOUNT Tvoe
TOTAL
COMPANY
IDAHO
FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Generation Overhaul Expense - Steam
Generation Overhaul Expense - Other
Generation Overhaul Expense - Other
510
553
553
1 (3,545,08e) SG1 3,279,941 SG3 598,800 SG
333,652
6.11 16%
6.1116%
6.1116%
(216,661)
200,456
36,596
4.6.1
4.6.1
4.6.1
4.6.120,391
Generation O&M - Coal
Non NPC, Non-Overhaul Expense 506 1 3,871,485 SG 6.11160/o 236,609 4.6.1
4.6.1Total4,205j37 257,001
t
nof ustment:
This adjustment normalizes generation overhaul expenses in the 12 months ended December 2016 using a four-year average
methodology. The actual overhaul costs for the 12 months ended December 2016 are subtracted from the four-year average which
results in this adjustment. The 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. This adjustment also includes a
four-year average of generation O&M expense using the same methodology.
t
Page 4.6.1IRocky Mountain Power
Results of Operations - December 2016
Generation Expense Normalization
FUNCTION: STEAM
Period
Overhaul
Expense
Year Ending Dec 2013
Year Ending Dec2014
Year Ending Dec 2015
Year Endinq Dec 2016
19,506,200
29,543,696
29,889,716
31,039,989
4 Year Average - Steam
Year Ending December 2016 Overhaul Expense - Steam
27,494,900
31,039,989 Ref. 4.6.2
Adjustment (3,545,089) Ref. 4.6
FUNCTION: OTHER
Period
Overhaul
Expense
Year Ending Dec 2013
Year Ending Dec2014
Year Ending Dec 2015
3,133,210
4,291,225
11,356,901
Year Dec 2016 191
4 ear Average 5,167,132
I Year Ending December 2016 Overhaul Expense - Other 1,887,'191 Ref.4.6.2
Adjustment
LAKE SIDE 2
Period
3,279,941 Ref.4.6
Overhaul
Expense
Year Ending Dec 2015
Year Ending Dec 2016
Year Ending Dec 2017
Year Ending Dec 2018
2,395,200
4 Year Average
Year Endinq December 2016 Overhaul Expense - Lakeside 2
598,800
Adjustment 598,800
Ref.4.6,2
Ref.4.6
FUNCTION: Steam O&M - Coal
Period O&M Expense
Year Ending Dec 2013
Year Ending Dec2014
YearEnding Dec2015
Year Endinq Dec 2016
275,682,377
276,298,089
275,908,239
270,800,921
4Year Average - Steam 274,672,400
Year Ending December2016 Overhaul Expense - Steam 270,800,921 AboveAdjustment 3,871,485 Ref.4.6
t Total Adjustment 4,205,137 Ref.4.6
Page 4.6.2IRocky Mountain Power
Results of Operations - December 2015
Generation Expense Normalization
Existino Units Yr. Ending
Dec 2013
Yr. Ending
Dec2014
Yr. Ending
Dec 2015
Yr. Ending
Dec 2016
Steam Production
Blundell
Dave Johnston
Gadsby
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
Cholla
Colstrip
Craig
Hayden
1,617,166
(3,000)
5,791,000
(76,966)
4,857,000
2,109,000
5,212,000
180,000
2,885,000
1,705,000
7,610,580
7,884,441
7,36'1,000
31,674
1,425,000
461,000
154,000
4,221,OO0
4,537,666
6,968,000
6,962,000
5,183,050
1 ,1 1 0,000
754,000
981,000
2,355,309
8,162,353
6,249,089
5,366,238
4,651,000
1,237,000
1,657,000
381,000
Subtotal - Steam 19,506,200 29,543,696 29,889,716 31,039,989 Ref 4.6.1
TotalSteam Production 19,506,200 29,543,696 29,889,716 31,039,989
t
Other Production
Hermiston
Camas
Currant Creek
Lake Side 1
Gadsby Peakers
Chehalis
1,140,000
350,000
5,116
1,378,918
3,667,000
93,702
5,033
525,490
2,014,000
4,788,134
4,554,767
1,576,236
310,e;s5
259,176
Subtotal - Other
Lake Side 2 2
Total - Other Production
3,133,210 4,291,225 1 '1,356,901 1,887,191 Ref +.s.t
Yr. Ending
Dec 201 5
Yr. Ending
Dec 2016
Yr. Ending
Dec2017
Yr. Ending
Dec 2018
2,395,200
3,133,210 4,291,225 13,752,101 1,887,191
- Ref 4.6.1
Grand Total 22,639,410 33,834,920 43,641,818 32,927,181
'This row includes actual expense for Lake Side Units 1 and 2.
2 Lake Side 2 actuals are included in the Lake Side row above. The projected amounts for Lake Side 2 are shown in
2017 dollars.
t
Rocky Mountain Power
ldaho Results of Operations - December 2016
lnjuries and Damages
PAGE 4.7
o
ACCOUNT Tvpe
925 1
TOTAL
COMPANY
IDAHO
FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Adjust accrual to 3-year average 2,763,007 SO 5.8638%162,017 4.7.1
Adjustment to Rate Base:
lnjuries & Damages Reserve
lnjuries & Damages Receivable
2282
2282
1 19,509,464 SO1 (22,742,105) SO
(3,232,641)
5.8638%
5.8638%
1,143,992 4.7.1
4.7.1(1,333,547)
(1 89,555)
Adjustment to Tax:
Accum. Deferred lncome Tax Balance - 287341
Accum. Deferred lncome Tax Balance - 287970
190
190
1
1
(7,404,037)
8,630,856
SO
SO
5.8638%
5.8638%
(434,156)
506,094
o
of
This adjustment normalizes injury and damages expense to reflect a three year average of gross expense net of insurance receivables,
consistent with the methodology used in PAC-E-11-12. During 2016, the Company continued to accrue $9,462 per month for properg
damages, consistent with the methodology used in PAC-E-I 1-12. ln 2016, the 3rd Party Liability lnsurance coverage was renewed with
a deductible of $10 million with an increased upper limit of $540 million. Property lnsurance was renewed with a deductible of $10
million and an upper limit of $400 million.
Also, this adjustment reduces the injuries & damages reserve and receivable for amounts not requested.
o
o Rocky Mountain Power
ldaho Results of Operations - December 2016
lnjuries & 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
Balance in Reserve Account 228.21
Remove accrued amounts not requested
Adjusted Balance in Reserve Account
Balance in Reserve Accounl228.25
Remove accrued amounts not requested
Adjusted Balance in Reserve Account
Jan-14 to Dec-14 Jan-15 to Dec-15 Jan-16 to Dec-16Accrual Accrual Accrual
Totals
Accrual
Page 4.7.1
Above
16,279,207 3,438,'.t27 460,5M 20,177,878
(46,316,s75) (7,U4,084) (6,524;670) (60,685,329)
46
2.212.971 (3.'l (8,985,354) (9,903,360)
(3,301.120)
7
3 Year Average
Adiustmont Detail:
Base Year Expense
Minus lnsurance Receivable
Net Base Year Expense
3 Year Average - Accrual Basis
Difference in Base Year and Three-Year Average
Iniuries & Damaoes Reserve Adiustment
460,544 Above
(6,524,670) Above
(6,064,127)
(3,301,120)
______azg3,ggz-
Ref 4.7
o Balance at
December 2016
(32,400,464)
19,509,464 Ref 4.7
_(_2,8%999r
Balance at
December 2016
29,392,105
-WLRr4'7
6,650,000
o
I
t
Rocky Mountain Power
ldaho Results of Operations - December 20{6
Revenue Sensitive ltems/ Uncollectibles
Adjustment to Expense
Uncollectible Expense
Regulatory Commission Exp
of ustment:
ACCOUNT Type
904 3
928 3
PAGE 4.8
TOTAL IDAHO
COMPANY FACTOR FACTOR% ALLOCATED REF#
(53,s82) lD Situs (53,582) 4.8.1
(1,345) lD Situs (1,345) 4.8.1
This adjusts the uncollectible expense to a 3 year average (December 2014 - December 2016) as ordered by the Commission in the
ldaho General Rate Case No. PAC-E-'|0-07.
I
I Rocky Mountain Power
ldaho Results of Operations - December 2016
Uncollectible Expense & Revenue Sensitive ltems
'12 Months Ended
Description
Page 4.8.1
Uncollectible
General Business Revenues Accounts %
Line Reference
ID FERC
Account 904
Amount
Dec-15
Dec-16 0.1
(63,508)285,019,107
336
General Business Revenues
Average Uncollectible Rate
Uncollectible Expense using average rate
12 ME December 2016 Uncollectible Expense
Adjustment to Reflect 3 Yr Average
General Buslness Revenues
Adjusted General Business Revenues
Adjustments
PUC Fees o/o
PUC Fees Expense
293,072,336
0.1ilo/o
480,727
534,309
3.1.1
Above
=A*B
Above
=C-D
A
B
c
D
E(53,582)
Ref 4.8
293,072,336
292,470,097
(602,240)
0.2234o/o
(1,345)
Ref 4.8I
t
Rocky Mountain Power
ldaho Results of Operations - December 2016
Memberchips & Subscriptions
PAGE 4.9t
ACCOUNT Tvoe
TOTAL
COMPANY
IDAHO
FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Remove Total Memberships and Subscriptions 930 1 (1 ,612,036)930 I (1 1,500)
(1,623,536)
SO
ID
5.8638%
Situs
(94,526)
Total
(11,500)
(106,026) 4.9.1
Add Back 75% ot National & Regional MembershipsVarious 930 959,382 SO 5.8638%56,256 4.9.1
t
of
This adjustrnent removes expenses in excess of Commission policy allowances as stated in Order No. 29505. National and regional trade
organizations are recognized at75o/o. Western Electricity Coordinating Council and Northern Tier Transmission Group dues are included at
100%. 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.
t
Page 4.9.'l
t Rocky Mountain Power
Results of Operations - December 2016
Memberships and Subscriptions Adjustment Detail
Account Factor Description Amount
o
Remove Total Memberships and Subscriptions in Account 930.2
930.2 SO lncluded in Unadjusted Results
930.2 IDU lncluded in Unadjusted Results
Allowed National and Regional Trade Memberships at 75%
930.2 SO American Wind Energy Association
930.2 SO Association of ldaho Cities
930.2 SO Centre for Energy Advancement through Technological lnnovation
930.2 SO Edison Electric lnstitute
930.2 SO Greater ldaho Falls Chamber of Commerce
930.2 SO ldaho Association of Counties
930.2 SO ldaho Economic Development Association
930.2 SO lntermountain Electrical Association
930.2 SO National Automated Clearing House
930.2 SO National Electric Energy Testing Research and Application Center
930.2 SO National Joint Utilities Notification System
930.2 SO North American Transmission Forum, lnc.
930.2 SO Pacific Northwest Utilities Conference
930.2 SO Rexburg Area Chamber of Commerce
930.2 SO Rigby Chamber of Commerce
930.2 SO Rocky Mountain Electrical League
930.2 SO The City Club of ldaho City, lnc.
930.2 SO Utility Varlable-Generation
930.2 SO Western Governors Association
930.2 SO Alta Club
930.2 SO Edison Electric lnstitute - Avian Power lnteraction Committee
930.2 SO Greater Preston Business Association
930.2 SO Midamerica Economic Development Council
930.2 SO National Safety Council
930.2 SO Northwest Public PowerAssociation
930.2 SO Rexburg Rotary Club
930.2 SO Society for Human Resource Management
930.2 SO Utility Economic Development Association, lnc.
Allowed Memberships and Subscriptions - 7SYo of amount above
(1,612,036)
(11,500)
(1,623,536) Ref 4.9
10,000
400
47,850
920,864
500
350
1,000
9,000
2,875
98,500
10,500
62,423
78,674
450
100
18,000
50
1,361
500
399
5,750
100
150
6,03s
2,270
240
190
645
1,279,176
959,382 Ref 4.9
o
Rocky Mountain Power
ldaho Results of Operations - December 2016
ldaho Pension Expense - Cash Basis
PAGE 4.10t
ACCOUNT Tvoe
930 1
TOTAL
COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Pension Expense (9,312,25s) SO 5.8638% (s46,050) 4.10.1
o
Descri nof ustment:
Per IPUC Order No. 32196, this adjustment replaces the accrual pension expense for the 12 months ended December 2016 with the
average actual/projected amount funded during the 36 months ended December 2017.
t
Page 4.10.1tRocky Mountain Power
Results of Operations - December 2016
ldaho Cash Basis Pension Expense
Cash Basis Penslon Exoense'
Pension Funding CY 2015
Pension Funding CY 2016
Pension Funding CY 2017
Pension Funding Three-Year Average Ending December 201 7
Exclude Mines 101.01o/o
Exclude Joint Ventures
Pension Funding to Electric Expense
96.920/o
Accrual Basis Pension Expense
Total Pension Expense
Less: Local 57 Cash Basis Pension Expense
Accrual Basis Pension Expense in Results 12 ME December2016
21,219,669
(7,579,882)
13,639,786
Total Difference
O&M Portion
Adjustment to O&M
(13,639,786)
68.273o/o
(9.312.25s1 Ref 4.10
*There was no cash basis pension expense during calendar years 2015-2017
o
t
loAHo 20r7 PROTOCOL
NGI Pwcr Cost Adjustments (Tab 5)
TOTAL
Page 5.0 Total
5.,l 0 0ITotsl NomalDed llel Pwer Costs 0 0
1 Opccting Ravenues:
2 Gcncral Busioess Revcn@s
3 lntcrdspadmental
4 Special Sales
5 Olher OpoElinq Rcvenues6 Toisl Oporaling Rcvcnrcs
7
I OpeEting Expen*s:
11,444,772 11,444,772
11,444,772 11,444,?72
3,152,892 3,152,892
11 HydE Prcduction
12 Other Pmr Supply
13 Transmi3sion
t4 orlribqlion
15 Custom$ A@unting
16 Cuslomcr Servi@ & lnto
17 Sal€s
'18 AdministGtive & cencr8l'19 Total O&M Expensos
20 Dopreciation
21 Amortization
22 TuEs Othor Than ln@m€
23 ln@ms Tdes: Faderel
10,234,524
241,852
10.2U,524
241,452
'13,629,267 13,629,267
24
26
2A
2g
30
3.,
32
Slats
Detened ln@me Tax€s
lnvostmenl T8x Credit Adj.
Misc RevEnue & Expense
Totel Opcrating Expenses:
(729,862)
(99,176)
(729,8621
(99,176)
12.800.230 12,800.230
Operating Rcv For Rclum:(1,355,457) (1,355,454
Rate Base:
I
34 Plant Held ror Future Us6
35 Misc O€fered Oebits
36 Eloc Plant Acq Adj
37 Nuclear Fuel
38 Prcpayments
39 Fuel Stock
40 Material & Supplies
41 Working Capilal
42 Wcatherization Loans
43 Misc Ratc Base
44 Total Etectriq Plant:
45
46 Dcduclions:
47 A€um Prcv For Deprcc
48 Arcum Prcv For Amort
49 Accum Def lncoma Tax
51 CustomerAdv ForConst
52 Customer Service Deposits
53 Miscellsneous Deductions
5455 Total Deduc{ions:
57 lolal Rate Base;
60 Estimated ROE impact
6t
62
63
64 TAX CALCULATION:
65
65 OpeBting Revenus
67 Olh6r Deduction3
68 lntsEst (AFUDC)
69 lnteBst
70 Schcdule "lr" Additions
71 Schedulc lvf' Dcdudion6
-0.319%-0.31 9olo 0.000%0.000%0.000%0.0000/6 0.000ro
(2,184.49s) (2,184.49s)
(2,184,495)
(99,176)
(2,184,495)
(99,176)
/? oRA itql /2 m6 i1q\ - - - - -
(72s.86.2) (729,E621t
73
74 Stste lncome Taxes
76 Tuabl€ ln@me
77
78 FedsEl lrcomE Teos
t
I
t
Rocky Mountain Power
ldaho Results of Operations - December2016
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
PAGE 5.1
IDAHO
FACTOR FACTOR % ALLOCATED REF#
TOTAL
COMPANY
13.743,196 SG
SG
SG
SE
187,263,525
4,672,025
23,565,098
30,250,201
205,528,603
(11,341,691)
6,663,121
259,337,357
3 20,944,243 SG3 641,806 SG3 (17,359,437) SG
3 (257,094) SE
3,969,518
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
nof
ACCOUNT Tvoe
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 1
173,520,329
3 (42,161)3 (107,61e)3 35,914,7693 (2,456,462)3 28,4223 (e0,771,356)3 (2,438,166)3 16,413,821
(43,458,752)
3
3
3
3
3
3
3
3
3
3
3
SG
SG
SE
SG
SE
SG
SG
6.11160/o
6.1116%
6.1116%
6.4028o/o
6.11160/o
6.1116%
6.4028o/o
6.1116%
6.4028o/o
6.11160/o
6.11160/o
6.1116%
6.11160/o
6.11160/o
6.4028Yo
839,927
10,604,845
11,444,772 5.1.1
285,535
1,M0,201
1,936,872
12,561,058
(726,1e0)
407,222
1 5,904,699 5.1 .1
1,280,026
39,225
(1,060,937)
(16,461)
241,852 5.1.1
(42,161)
2,299,565
(157,283)
1,820
(5,81 1,945)
(156,112)
1,050,951
(2,815,166)
ID
WY
SE
SE
SE
SE
SE
SE
Situs
Situs
6.4028o/o
6.40280/o
6.4O28o/o
6.40280/o
6.4028%
6.4028o/o
32,584,598 1 ,866,613
4,874,060 SG 6.1116% 297,882
5.1.1
5.1.1
5.1.1
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 1 2 month period ending December 2017 . The GRID study for this adjustment is based on temperature adjusted
normalized loads for the 12 months ended December 2016.
&
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I
Page 5.1.2
I Rocky Mountain Power
Results of Operations - December 2016
Net Power Cost Adjustment
Period Ending
Dec-17
Study Results
MERGED PEAI(ENERGY SPLIT
($)
Merged
01t17-12t17
13,743,196
349,246,331
Pre-Merger
Demand
Pre-Merger
Energy Non-Firm Post-Meroer
SPECIAL SALES FOR RESALE
Pacific Pre Merger
Post Merger
Utah Pre Merger
NonFirm Sub Total
TOTAL SPECIAL SALES
13,743,196
349,246,331
362,989,527 13,743, 1 96 349,246,331
PURCHASED POWER & NET INTERCHANGE
BPA Peak Purchase
Pacific Capacity
Mid Columbia
Misc/Pacific
Q.F. Contracts/PPL
Small Purchases west
5,s65,915
154,785
90,156,410
1,669,774
32,097
2,970,154
3,896,140
122,688
14,471,021 72,715,235
Pacific Sub Total 95,877,109
'1,646,736
230,218,307
fi,28;
4,672,025 18,489,850
1,646,736
'10,099,328
M,2S;
72,715,235
Gemstate
GSLM
QF Contracts/UPL
IPP Layoff
Small Purchases east
UP&L to PP&L
23,565,098 196,553,88't
Utah Sub Total 231,879,331
325,603
23,565,098 11,760,352 196,s53,881
325,603APS Supplemental
Avoided Cost Resource
BPA Reserve Purchase
Combine Hills Wind
Deseret Purchase
Eagle Mountain - UAMPS/UMPA
Georgia-Pacific Camas
Hermiston Purchase
Hurricane Purchase
MagCorp
MagCorp Reserves
Nucor
P4 Production
Rock River Wind
Three Buttes Wind
Top of the World Wind
Tri-State Purchase
Wolverine Creek Wind
BPA So. ldaho
PSCo Exchange
4,890,199
33,203,576
2,829,034
4,890,199
33,203,s76
2,829,034
84,037 84,037
7,422,510
7,129,800
19,999,999
4,951,007
20,484,063
40,847,406
9,855,'156
9,762,093
7,422,510
7,129,800
19,999,999
4,951,007
20,484,063
40,u7,406
9,855,156
9,762,093
o
5,400,000 5,400,000
Page 5.1.3
a
Rocky Mountain Power
Results of Operations - December 2016
Net Power Cost Adjustment
Period Ending
Dec-17
Study Results
MERGED PEAI(ENERGY SPLIT
($)
Merged
01t17-12117
Pre-Merger
Demand
Pre-Merger
Enerqv Non-Firm Post-Meroer
Seasonal Purchased Power
Constellation 201 3-201 6
Short Term Firm Purchases 262,025,004 262,025,004
New Firm Sub Total
lntegration Charge
Non Firm Sub Total
429,209,488
6,663,121
429,209,488
6,663,121
TOTAL PURCHASED PW & NET INT 763,629,049 28,237,123 30,250,201 705,141,725
WHEELING & U. OF F. EXPENSE
Pacific Firm Wheeling and Use of Facilities
Utah Firm Wheeling and Use of Facilities
Post Merger
Nonfirm Wheeling
20,944,243
641,806
111,563,723
1,608,6s4
20,944,243
641,806
111,563,723
1,608,654
o TOTAL WHEELING & U. OF F. EXPENSE 134,758,424 21,586,048 1,608,654 111,563,723
THERMAL FUEL BURN EXPENSE
Carbon
Cholla
Colstrip
Craig
Chehalis
Currant Creek
Dave Johnston
Gadsby
Gadsby CT
Hayden
Hermiston
Hunter
Huntington
Jim Bridger
Lake Side 1
Lake Side 2
Naughton - Gas
Naughton
56,626,050
15,207,693
25,191,283
29,584,761
14,188,724
55,266,462
1 ,810,328
1,174,729
13,271,898
28,648,141
147,827,858
127,158,004
231,716,527
37,869,786
48,262,727
s6,626,050
15,207,693
25,191,283
29,584,761
14,188,724
55,266,462
1,810,328
1,174,729
13,271,898
28,648,141
147,827,858
127,158,004
231,716,527
37,869,786
48,262,727
'103,329,612
27,843,772
103,329,612
Wyodak 27,843,772
TOTAL FUEL BURN EXPENSE 964,978,353 964,978 353
OTHER GENERATION EXPENSE
Blundell 4,416,193 4,416,193
TOTAL OTHER GEN. EXPENSE 4,416,192.73 4,416,193I1,504,792,493 36,079,975 30,250,201 971,003,200 467,459,116NET POWER COST
Ref 5.1.1
IDAHO 2017 PROTOCOL
Depreciation & Amortizalion (Tab 6)
TOTAL
Page 6.0 Tolal
6.'l 6.1.1
(Part 2)
Depeialion &
Amo rtization
Expenso
Deprrciation &
Amortizatioo
Resetue
6.3
Hydrc
Decommissiooing
Depreciation
Allo€tion
Corection
6.4 0IOepreciation &
Amortiation
TotalNomalized Expense 0
1 OpeEting Revqnues:
2 Gereral Busiress Revenues
3 lnterdepartmental
4 Special Sales
5 Other Oporating Revenuos
6 Total Operating Revenues
7
I OpeEting Expenses:I Steam PDduction
'10 Nuclear Poduction
1 'l HydD Prcduction
12 O{her Power Supply
13 Tansmission
14 Distribution
'15 Customer A@unting
16 Customer Seryice & lnto
17 Sales
l8 AdministEtive & General
19 Total O&M Exp6nse3
20 Dsprsciation
2'l Amortization
22 Taes Other Than ln@me
23 ln@me Taxes: FedeBl
24 Stalc
25 Dofered ln@me Taxes
26 lnvestment Tax Crcdit Adj.
27 Misc Revenue & Erpense28 Total Operaling Expenses:
30 Operating Rev Fq Ratum:
31
32 Rale Base:
33 Electric Plant ln Seryi@
34 Plant Held for Future Use
35 Misc Defered Debits
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepaymenls
39 Fuel St@k
40 Material & Supplies
41 Working Capital
42 Weatheriation Loans
43 Misc Rate Ba$44 Total Electric Plant:
45
46 Deductions:
47 Accum Prcv For Deprcc
48 Acam Prcv For Amorl
49 Acqm Det hcore Tax
50 Unamortized ITC
51 Custome. Adv For Const
52 Cuslomer Seryice Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:
56
57 Total Rate B€se:
58
59
60 Estimated ROE impacl
6'1
62
63
64 TAX CALCULATION:
65
65 Operaling Revenue
67 Oth6r Deduclions
6E lnteBst (AFUDC)
69 lf,tecst
70 Schedule "l\,1" Additions
71 Schedule'M' Deductions
72 ln@me Betore Tax
73
74 State lncome Taxes
76 Tsxable ln@me
575,884
(1.682,812)
408,482
41,U2
227,230
21,@3
(59,828)
11,144,857\
372,439 (150,191) (82,937) - 2,604 602,96350,608 (20,408) (11.270) - 354 81,933(2,ss8)--:,r,:ut,--
(686,838) 278,926 154,026 - 0 (1,',119,789) -
665.838 t278.926)t 154.026)/o\1 11q749
I
(235,023)
(2'',003)
58,259
(227,230)
(21,003)
(7,7-93)
58,259
50 466{197.766}
0 1660/.-0.0660/"-0.0367o
1,106,928 (449,525)(248,23s]-
o.793)
0.005%-o.oolah
(7,793't
0.2640h
'1,804,685
o 000%
1,114,72',t (449.525) (248,233)
50,608 (20.408) (11,270)
1,804.685
81.933354
1.064.113 (429.116) {236.963) - 7.439 1.722.152I372,439 (150,191 )(82,937)2,604 602,963
Rocky Mountain Power
ldaho Results of Operations - December20l6
Depreciation & Amortization Expense
PAGE 6.1
I
ACCOUNT Tvpe
TOTAL
COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF#
Adiustment to Expense:
Steam Production
Steam Production
Hydro Production
Hydro Production
Hydro Production
Other Production
Other Production
Transmission
Distribution - California
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - ldaho
Distribution - Wyoming
General Plant - California
General Plant - Oregon
General Plant - Washington
General Plant - Utah
General Plant - ldaho
General Plant - Wyoming
General Plant
General Plant
General Plant
GeneralPlant
lntangible Plant
lntangible Plant
lntangible Plant
lntangible Plant
lntangible Plant
lntangible Plant
4O3SP
4O3SP
4O3HP
4O3HP
4O3HP
4030P
4030P
4O3TP
403364
403364
403364
403364
403364
403364
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
4O3GP
403GP
403GP
4041P
404tP
4041P
4041P
4041P
4041P
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
5,056,664 SG
SG
SG-P
SG-U
SG.U
SG
SG-W
SG
CA
OR
WA
UT
ID
WY
CA
6.1116%
6.11160/o
6.1116Yo
6.1116Yo
6.11160/o
6.1116%
6.1116%
6.1116%
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
6.4028o/o
6.1116%
6.40280/0
Situs
5.8638%
6.1116%
Situs
Situs
Situs
4.1272o/o
309,042
I 94131,761
529,925 32,387
827.236 50,557
102,303
140,599
88,187
48,401
78
25
3,1 16
39
6,154
210,774
16,697
OR
WA
UT
ID
WY
39
SE 13,496
1,020SG
SE
WYI1j62
609,680
51,493
SO 35,750
3,147SG
UT
WY
OR
CN51,971 2,145
449,5257,776,266 6.1.2
of ent:
This adjustment annualizes into the test period results the depreciation and amortization expense associated with the major
plant additions added to rate base in adjustment 8.5.
t
o
o
403SP
403SP
4O3HP
403TP
403364
403364
403364
403364
403364
4O3GP
4041P
404tP
147,425
1,2s0,690
67,201
107,654
114,585
268,485
77,088
582,111
285,422
SG
SG
SG-P
SG
CA
OR
WA
UT
ID
OR
SO
SG
6.1116%
6.1116%
6.1116%
6.11160/0
Situs
Situs
Situs
Situs
Situs
Situs
5.8638%
6.1116%
Rocky Mountain Power
ldaho Results of Operations - December 2016
(Part 2) Depreciation & Amoftization Expense
ACCOUNT Tvpe
Adjustment to Expense:
Steam Production
Steam Production
Hydro Production
Transmission
Distribution - California
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - Wyoming
GeneralPlant
Intangible Plant
Intangible Plant
PAGE 6.1.1
IDAHO
FACTOR FACTOR % ALLOCATED REF#
TOTAL
COMPANY
1,058,5563
3
3
3
3
3
3
3
3
3
3
3
64,695
9,010
76,437
77,088
16,737
4,266
248,233
69,804
4,029,021 6.1.2
This adjustment annualizes into the test period results the depreciation and amortization expense associated with the major
plant additions added to rate base in adjustment 8.5.t
on of
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Rocky Mountain Power
ldaho Results of Operations - December 2016
Depreciation & Amortization Reserve
ACCOUNT Tvoe
Adjustment to Rate Base:
Steam Production
Hydro Production
Transmission
Distribution - California
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - ldaho
General Plant - Oregon
lntangible Plant
lntangible Plant
on of
PAGE 6.2
IDAHO
FACTOR FACTOR% ALLOCATED REF#
TOTAL
COMPANY
108SP
1O8HP
1O8TP
108364
1 08364
1 08364
108364
108364
1O8GP
111|P
111tP
(1,058,556)
(147,42s)
(1,250,690)
(67,201)
(107,654)
(114,585)
(268,485)
(77,088)
(s82,111\
(285,422)
6.11160/o
6.1116%
6.11160/o
Situs
Situs
Situs
Situs
Situs
Situs
5.8638%
6.1116%
(64,6e5)
(e,010)
(76,437)
(77,088)
(16,737)
(4,266)
(248,233)
3
3
3
3
3
3
3
3
3
3
3
SG
SG.P
SG
CA
OR
WA
UT
ID
OR
SO
SG(69,804)
(4,029,021)6.2.1
This adjustment annualizes into the test period results the depreciation and amortization reserve associated with the major
plant additions added to rate base in adjustment 8.5.
a
I Rocky Mountain Power
Results of Operations - December 2016
Incremental Accumulated Reserve
Descriotion
Plant Reserve
Account Account Factor
Jan {7 to Dec 17
Plant Addftions
lncluded in Adj Months
Page 6.2.1
Jan {7 to Dec 17
lncremental Reserve
on Plant Adds
Depreciation
Rate
Steam Production Plant:
Various
Jim Bridger U4 SCR System
Total Steam Plant
Hydro Production Plant:
Various
Various
Total Hydro Plant
Other Production Plant:
Various
Total Other Plant
Transmlssion Plant:
Various
Total Transmission Plant
Distribution Plant:
California
Oregon
Washington
Utah
ldaho
Wyoming
Total Distribution Plant
General Plant:
California
Oregon
Washington
Utah
ldaho
Wyoming
General
General
General
Total General Plant
Mining Plant:
Coal Mine
Total Mlning Plant
lntangible Plant:
General
General
General
Utah
Wyoming
Total lntangible Plant
SG
SG
CA
OR
WA
UT
ID
WYP
CA
OR
WA
UT
ID
WYP
so
CN
SG
SE
SO
CN
SG
UT
WYP
312
312
332
332
343
355
364
36,4
364
364
364
364
397
397
397
397
397
397
397
397
397
399
303
303
303
303
303
108SP
108SP
108HP
1 OSHP
108MP
SG.P
SG-U
3.707o/o
3.707o/o
2.678o/a
4.610%
2.946%
1.748Yo
2.8930h
2.51gvo
2.777%
2.6070/0
2.707%
2.946%
4-190Yo
4.533o/o
4.290%
4.177%
3.881%
4.847Yo
5.4040/o
5.958%
4.598%
0.000%
4.228o/o
3.136%
4.419o/o
12.805%
0.331%
57,1 09,1 88 (1,0s8,556)
57,109,{88 (r.058,5s6)
11,009,727 6 (147,425)-6 j'5i
6
6
1O8OP SG
1O8TP SG
1 08364
1 08364
1 08364
1 08364
1 08364
1 08364
b
143.126.349 6 (1.250.690)
143 126 ALq {1.250.690)
4,il6,133
8,550,797
8,251,270
20,600.702
5,694,441
25,683,929
6
6
6
6
6
6
6
6
o
6
b
6
6
6
(67,201)
(1 07,6s4)
(1 1 4,s85)
(268,485)
(77,088)
(582,111)I 1O8GP
lO8GP
1O8GP
108GP
1O8GP
1O8GP
lO8GP
1O8GP
1O8GP
6
111tP
11 1tP
1 11tP
11',|P
111|P
13,501,257
3,159,1 09
o
6
6
6
6
(285,422)
(69,804)
301,332,902 (4.029.021t
Ref.8.5.2 Ref.6.2
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Hydro Decommissioning
ACCOUNT Type
Adjustment to Rate Base:
Depreciation Reserve
Depreciation Reserve
PAGE 6.3
IDAHO
FACTOR FACTOR % ALLOCATED REF#
sG-P 6.11160/0 (26,568) 6.3.1sc-u 6.1116% 18,775 6.3.1
(7,7e3)
1O8HP
1O8HP
TOTAL
COMPANY
3 (434,719)3 307,204
(127,515)
Adjustment to Tax:
Schedule M Deduction
Deferred lncome Tax Expense
ADIT YiE Balance
SCHMDT 341010 3282 3
(127,515)
(48,393)
953,261
6.11160
6.1116%
6.11160/o
(7,7e3)
(2,es8)
58,259
SG
SG
SG
6.3.1
6.3.1
6.3.1
6.3.1
6.3.1
6.3.1
Adjustrnent to December 2017 Year-End Balance for Projected Spend / Accrual Detail:
December 2016 Year End Reserve Balance (2,384,307)
December 2017 Year End Reserve Balance {2,511,822)
Total Adjustment to Reserve (127,s15)
Desc of
ln the last depreciation study, filed with the Commission in 2013 under ldaho Case No. PAC-E-13-02, Order 32926, the
Company established 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 2017 year-end projected level.
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Page 6.3.2
Rocky Mountain Power
Results of Operations - December 2016
Hydro Decommissioning
Tax Summaryo
t
Tax Depreciation Book Depreciation
Book-Tax
Difference
Deferred lncome Tax
ExDense
Deferred lncome
Tax
12t31t2016 904,868
1t31t2017 147,551 211,402 (80.229)985.097
2t28t2017 fi17.002\147.551 30.549 11.594)996.691
3131t2017 36.000)147.551 111,551 (42.335)1,039,026
4t30t2017 77.500)147,551 70,051 (26.585)1.065.611
5t31t2017 10.000 147.551 137.551 152.202't 1,117,813
6130t2017 147,551 142.551 (54.'t00)1.171.913
7131t2017 409 1 147.551 (1.261 .900)478.904 693,009
8131t2017 50,000 147,551 97,551 (37.022\730.031
55 5'18)9t30t2017 (1.000)147.551 146.551 785,649
1At3'U2017 147.551 146,551 (55.618)841.267
11t3012017 147,551 147,551 55.997)897,264
12t31t2017 147.551 147.551 (55.997)953,261
TOTAL fi.643.102 1,770,617 127.515 (48.393)
953,261
Ref 5.3
Tax Depreciation
Book Depreciation
Net Schedule M Adjustment
months ending December 2017
1,643,102 SCHMDT
1,770,617 SCHMAT
(127,51s1
Ref 6.3
41010Tax
Summary
o
t
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Depreciation Allocation Correction
ACCOUNT Tvpe
Adjustment to Expense:
Remove syst. alloc. deferral
Remove syst. alloc. give-back reversal
Add Situs alloc. deferral
Add Situs alloc. deferral
Add Situs alloc. deferral
Add Situs alloc. give-back reversal
Total
on of
PAGE 6,4
IDAHO
FACTOR FACTOR % ALLOCATED REF#
TOTAL
COMPANY
403SP
403SP
447
407
407
407
1,174,623
(2,153,555)
128,043
(1,744,857)
442,191
2,153,555
6.1116%
6.1116%
Situs
Situs
Situs
Situs
71,788
(131,616)
1
1
1
1
1
1
SG
SG
UT
ID
OR
6.4.1
6.4.2
6,4.1
6.4.1
6.4.1
6.4.2
(1,744,857)
(1,804,685)
The Stipulation in the Company's general rate case Docket No. PAC -E-13-04 established a requlatory asset to track
and deier the aggregate ndt Oitfer6nce between the depreciation expense that would have beei booki:d 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 correct an Oregon give-back on the Hunter and Colstrip plants was incorrectly
booked system and should have been situs assigned to Oregon.
o
I
I
Conect
Utah Depn
ldaho Oepn
Wyoming Depn
Calendar
Year
20't6
201 6
2016
2016
2016
2016
2016
201 6
2016
2016
201 6
201 6
2016
2016
2016
2016
2016
2016
201 6
201 6
2016
201 6
201 6
2016
201 6
2016
201 6
2016
2016
2016
201 6
2016
201 6
2016
2016
201 6
Ref.6.4
Ref.6.4
Ref.6.4
Rocky Mountain Power
ldaho Results of Operatlons - Dec€mber 2016
Depreciation Allocation Correction Adjustment
OnJanuaryl,20l4newdepreciationratesbecameeffectiveinUtah, ldaho,andWyoming- Theimpactofthedepreciation
rates was defened, lo be amortized when new rates became effeclive. This deferral of depreciation expense
should be credited situs to Utah, Idaho, and Wyoming. lnstead it was credited system-wide.
Actual
Account Amount Factor403SP 11,17 4,6231 SG Ref.6.4
Amount Description
10,670 Amortize Deferred Depr Exp - Steam - UT
36,849 Amortize Deferred Depr Exp - Steam - V\ry
(141,121) Defer Deprec Expense - Steam - lD
10,670 Amorlize Oefened Depr Exp - Steam - UT
36,849 Amorlize Defened Depr Exp - Steam - WY
(141,391) Defer Deprec Expense - Steam - ID
1 0,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(141,660) Defer Deprec Expense - Steam - lD
10,670 Amoilze Oefened Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(143,055) Defer Deprec Expense - Steam - lD
10,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - V\rY
1142,119]. Defer Deprec Expense - Steam - lD
1 0,670 Amortize Deferred Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(143,51 1) Defer Deprec Expense - Steam - lD
10,670 Amortize Deferred Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - VVY
(147,4471 Deler Deprec Expense - Steam - lD
1 0,670 Amortize Defened Depr Exp - Sleam - UT
36,849 Amortize Defened Depr Exp - Sleam - WY
(146,121) Defer Deprec Expense - Steam - lD
1 0,670 Amortize Defened Depr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(146,1 10) Defer Deprec Expense - Steam - lD
1 0,670 Amortize Deferred Depr Exp - Sleam - UT
36,849 Amortize Deferred Depr Exp - Steam - WY
(146,902) Defer Deprec Expense - Sleam - lD
1 0,670 Amortize Defened Oepr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(149,808) Defer Deprec Expense - Sleam - lD
I 0,670 Amortize Deferred Oepr Exp - Steam - UT
36,849 Amortize Defened Depr Exp - Steam - WY
(155,61 1) Defer Deprec Expense - Steam - lD
(1,'t74,623\
Page 6.4.1
Actual Conect
FERC Account FERC Location Allocalion Allocation
SG
SG
SG
>g
-g
QA
DU
SG
Dg
5U
>U
JU
JU
SG)u
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
Dg
SG
SG
SG
SG
SG
SG
407
407
407
1 28,043
11,744,8571
M2.19',1
Period Account Number1 5651311 5651311 5651312 565131
z coStJt2 565131
J COCICI
3 56s131
3 5651314 565131
4 5651314 5651315 5651315 5651315 5651315 565131
6 565131o coclJl
7 565131
7 s65131
7 56513'1
8 565131
8 565131
I 565131
9 565131
I 5651319 56513110 56513110 56513110 56513'1
11 56513111 56513111 565131
12 55513112 565131
12 565131
UT
ID
WYP
(1,174,623)
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
ID
UT
WYP
IU
I
I
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Depreciation Allocafion Corre8tion Adjusbnent
Page 6.4.2
Ac'tual
Conect
Oregon Give-Back 407
Amount
2,153,555
2,153,555
____2JE!gg_
Account
4O3SP
Factor
SG
OR
Calendar
Year
2015
20'16
2016
2016
2016
201 6
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
Period Accourt Number1 5651311 5651312 5651312 5651313 5651313 5651314 5651314 5651315 5651315 5651316 5651316 5651317 5651317 5651318 5651318 5651319 5651319 56513110 56513110 56513111 56513111 56513112 56513112 565131
Rcf.6.4
Ref.6.4
Amount Descriotion
1 26,020 OR - Reverse give-back - Hunter
OR - Reverse give-back - Colstrip
OR - Reverse give-back - Hunter
OR - Reverse give-back - Colstrip
OR - Reverse giv+back - Hunter
OR - Reverse give,back - Colstrip
OR - Reverse give-back - Hunter
OR - Reverse giveback - Colstrip
OR - Reverse give.back - Hunter
OR - Reverse giv+back - Colstrip
OR - Reve6e give-back - Hunter
OR - Reverse give.back - Colstrip
OR - Reverse give-back - Huntar
OR - Reverse give.back - Colstrip
OR - Reverse giva.back - Hunter
OR - Reverse give.back - Cotstrip
OR - Reverse giv+back - Hunter
OR - Reverse give-back - Colstrip
OR - Reverse give-back - Hunter
OR - Reverse give-back - Colstrip
OR - Reverse give-back - Hunter
OR - Reverse give.back - Colstrip
OR - Reverse give-back - Hunter
OR - Reverse give-back - Colstrip
Actual Conec{
FERC Account FERC Location Allocation Allocation4032000 108 sG oR4032000 '108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 SG OR4032000 108 sG oR4032000 108 SG OR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 SG OR4032000 108 sG oR4032000 108 sG oR4032000 108 SG OR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR4032000 108 sG oR
48,753
126,020
48,753
126,020
48,753
1 57,581
60,963
127,147
49,189
127,147
49,189
127,147
49,189
127,147
49,189
127,147
49.1 89
127,',t47
49,1 89
127,147
49,189
't27,147
49,189
_31-99,ff9_
t
TDABO 2017 PROTOCOL
Tu Adj6tnems (Tab 7)
TOTAL
1 Operating Revenu6:
2 General Busin6s Rsmus
3 lnterdepartmental
4 Sp$ial Sd6
5 Ohcr OpeEUnE Revfius
Total OpffitirE Rwenus
Opmting Erpens6:
Steam Productin
'I 0 Nuder Productix
11 hdm Prcduc{iq
12 OtherPwtrSupdy
13 Tcnsmi$im
14 Oistibutim
1 5 CGtomar A*ountlng
1 6 C6tdner Servlce & lnio
'17 Sds
18 AdministEttue & GffeBl19 ToialOSMExpss6
20 Depreist@
2l Amqfiatq
22 TaxB Oths Than lnffie
23 locmeTa6: Fedml24 Statc
25 Deftned lnmTd6
lnvGfnent Tax Crcd[ Adj.
Ml$ Revaue & Expense
Total Opffiting Expenss:
Opecting Rev For Retum:
Rate Basel
33 Elect ic Plant ln Sflice
35 Misc DefeftEd Oebits
36 Eloc Plsdt Acq Adi
37 Nucl€r Fuel
38 Prepayrnqts
39 FuelSt@k
40 Matqial & Suppli6
41 Worfing Capital
42 WEthorlztlon L@ns
43 Mlsc Rats Base
44 To(al Electric Plant:
45
46 Deductiosi
47 Acdm PDv Ftr D€pE
48 Acom Pov Fs Amort
49 Accum DEf lllme Til
50 Unamortized ITC
51 CctomerAdvFqConst
52 Custffir Swie DepGits
53 Miscdlanrus Deiuctiosv
55 Total Deductiss:
57 Total Rate Base:
58
60 Eslimated ROE impect
61
62
63
64 TAXCALCTJLATION;
65
66 Op@tng Rerue
67 Ot rs Ded$tions
68 lnieEt(AFLoC)
69 lnterBt
70 Schodule 'M' Addrums
7t Schedule 'M" Deductims
72 lncome Beforc Tax
73
74 State lncme Ta6
75
76 TaEble h@me
TI
78 Fod@l ln@re Trx - Calculaisd
79 Adj6tments to Catalated Til:
80 Ruwable EneryyTil Credits
81 Federal lncome Tdes
7.'l
Total Nmlized lntct True Up
7.2
Prcperty T8x
Expemc
Page 7.0 Total
7.3 7.4
Renilable Enc€y Wloming Wind
Td Credit Gensation Tax AFUDC Equity
PilsTax ADIT
Balancet
o
26
28
29s
31
w3,773
55,844
(20,089)
(339,528)
(48,487)
(6.589)
3o7,44,0
(102,719)
(13,958)
(3,668)
1,'25
,6?
2,276
2,143
291
(2,43.\
203,682
55,076 (190,764)(203,682)
1,449,484 1,449.484
1,449,484 1,449,4U
1,449,484 1.449,4U
-0.110%
(303,rrc)
(6,413)
145,124
0.013%
145,124
-0.M5%
(307,440)
-0.048%0.001%
3,668
-0.001%
(6,413)
-0.031%
(442,48/.)
(20,089)
(145,124')
(6,589)
(307,440)
(13,958)
3,668
'167
6,4'13
291t(147,838)(48,487)(1V2,7191
203,682
203.82
1,225 2,143
203,682
55,844 (48,487)(102,719)1,225 2,',t43
Rocky Mountain Power
ldaho Results of Operations - December 2016
lnterest True Up
ACCOUNT Tvoe
TOTAL
COMPANY
1 (259,36s)2 4,3063 400,181
-@
FACTOR FACTOR 70
PAGE 7.1
IDAHOALLOCATED REF#
(259,363) Below
4,306 Below
400,181 Below
145,124 2.18
Adjustment to Expense:
Other lnterest Expense - Type 1
Other lnterest Expense -TypeZ
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
Type2
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up lnterest Expense
427
427
427
ID
ID
ID
Situs
Situs
Situs
Type
Total
829,695,962
2.529o/o
20,985,267
21,244,630
(259,363)
829,866,192
2.529o/o
20,989,573
20,985,267
4,306
84s,688,181
2.529o/o
21,389,754
20,989,573
400 181
1.0
2.1
1.0
1.0
1.0
1.0
2.1
1.0
1.0
1,0
1.0
2.1
1.0
1.0
1.0
Type 3
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up lnterest Expense
1 lnterest Expense
I nterest Tru+.up Adjustment
2 lnterest Expense
lnterest True-up Adjustment
of ustment:
Type
Total
This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying rate base by the
Compan/s weighted cost of debt.
This adjustment normalizes the difference between accrued property tax expense and forecasted property tax
expense resulting from estimated capital additions.
Rocky Mountain Power
ldaho Results of Operations - December 2016
Propefty Tax Expense
PAGE 7.2t
t
Adjustment to Expense:
Taxes Other Than lncome
of
ACCOUNT Tvoe
408 3
TOTAL
COMPANY
5,243,040
FACTOR FACTOR%
GPS 5.8638%
IDAHO
ALLOCATED
307,440
REF#
7.2.1
t
I Results of Operations - December 2016
Esfmated Property Tax Expense for December 2017
Property Tax Adiustment Summary
Page 7.2.1
FERC Accou nt G/L Accouni Factor Tota!Ref
408.15
Total Accrued Property Tax - 12 Months End. December 2016
579000 GPS 140,117,830
140,117,830 Tab 85
145,360,870
(140,1 17,830)
5,243,040 Ref,7.2
Forecasted Property Tax Expense - 12 Months Ending December 2017
Less: Accrued Properg Tax Expense- 1 2 Months Ended December 31 , 2016
lncremental Adjustment to Propety Taxes
I
t
Rocky Mountain Power
ldaho Results of Operations - December 2016
Renewable Energy Tax Credit
PAGE 7.3I
ACCOUNT Tvoe
40910 3
TOTAL
COMPANY FACTOR FACTOR%
sG 6.1116yo
IDAHO
ALLOCATED REF#
7.3.1
Adiustment to Tax:
FED Renewable Energy Tax Credit (63,484,346)(3,879,901)
Remove from Base Period:
FED Renewable Energy Tax Credit 40910 3 66,817,070 SG 6.11160/o 4,083,583 Tab 86
t
Descri of
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 qualiffing property.
t
"iF*
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o
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r..-PoL9oro*o9o,33Eo=oo:X-=o:oo&s!&sN&x9&sNaa
=EP!IP.NR{PQQ-*s=s9db.D==S:
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o N (, o) { c\I o (o co o) N $ r{'(O F O) t'- F. t (\l (' ..) r e F- NI.-- $- cO- O- a rr)- Or- c.I" $- O- ry (.)- 'f-6 f._ F F- O' - C7) (.) N (O @ F- cOF--N(OOO CDcO@@$(OOrNC.J(f, (O- N(r)
roO)
3:lo
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FFTOFOOrNtN\ @- or- C\t- a$F-sl(OF.
rOrt<fc)Oro(')(ooco@$-'r)-S_-o--_(f)O\tOr(oNF-O)(O(OC.)*(o- tt- o- @- c)- (o-r0rtN(o@-
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-cOo)Nt$Or€)-FFC{c)- .l o- o{ co- .{'-(Or'-(o(oF-@(fJ€coco\r(o
C-,1 - N (e
@(>(.)|()r,FOI@tO)(o- @- ()- N- l.--|oc\lr)OrSO)FO)FNcO- {- o- (f)- r:()F--OO)F-FN(OO(.)-C{(O
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(_)
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EsE=5HQ=i s-Yv o'== o o o!9995LF c c Xc83369
=-C>t>6)YE
-:too.g.scc:l--
- oc
=8=Yc(;
^ oFPE;6.9.E(o(,0>=e.
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t
-o.E
=.xFoN
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Lo
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9eeoo-B ,IJ ED.=be
E ^*ul=: o:o!EoS>=tL5lDooco6,ottru
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Wyoming Wind Generation Tax
PAGE 7.4I
ACCOUNT Tyoe
408 3
TOTAL
COMPANY FACTOR FACTOR%
SG 6.11160/o
IDAHO
ALLOCATED REF#
7.4.1
Adjustment to Tax:
Taxes Other Than lncome (60,012)(3,668)
t
of ustment:
t
The V[oming 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 2016
Wyoming Wind Generation Tax
Wind Plant
2017
NPC
MWH
Production
Page 7.4.1I
Foote Creek
Glenrock lWind Plant
Seven Mile HillWind Plant
Seven Mile Hill llWind Plant
Glenrock lllWind Plant
Rolling Hills Wind Plant
High Plains Wind Plant
McFadden Ridge
Dunlap lWind
TotalWY Wind MWH
2017 $1/ MWh tax
Booked through December 2016
Adjustment to normalize to CY December 2017
101,171
317,413
u7,374
68,425
121,896
286,213
309,1 75
86,019
353,622
1,991,307
$1,991,307
$2,051,320
($60,012)I
t
Rocky Mountain Power
ldaho Results of Operations - December 2016
AFUDC Equity
PAGE 7.5t
ACCOUNT Tvoe
419 1
TOTAL
COMPANY FACTOR FACTOR%
sNP 5.87810/o
IDAHO
ALLOCATED REF#
(6,413) 7.5.1
Adjustment to Expense:
AFUDC - Equity (109,100)
I
of ustment:
This adjustment brings in the appropriate level of AFUDC - Equity into results to allgn the tax schedule m with regulatory income.
I
I
I
Rocky Mountain Power
Results of Operations - December 2016
AFUDC Equity tor 12 Months Ended December 31, 2016
Dec-16 12 months Account 419
AFUDC-Equity SCHMDT
AFUDC-lntangible Basis - Equity
Total
Page 7.5.1
Equity
SAP Accts
382000 & 382060
Q7.450.081\
Ref. Tab 86
(27,254,684)
(304,497)
(27,559,181)
(1 09,1 00)
Ref.7.5
Dec-16
Dec-16
12 months
12 months
Adjustment to Account 419
I
Rocky Mountain Power
ldaho ResulB of Operations - December 2016
PowerTax ADIT Balance
PAGE 7.6t
ACCOUNT Tvpe
TOTAL
COMPANY FACTOR FACTOR%
IDAHO
ALLOCATED REF#
Adjustment to Tax:
ADIT Balance
Exchange Normalization
Cholla SHL
Accel Amort of Pollution Cntrl Facilities
California
Idaho
Other
Oregon
Utah
Washington
Wyoming
Powerdale
PP&E Adjustment - YE - OTHER
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
282
282
190
281
282
282
282
282
282
282
282
283
282
282
282
282
282
282
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
I
1
4,202,264,694 DTTBAL 5.6131%
6.1 1 16%
6.11160/o
6.11160/o
Situs
Situs
0.0000%
Situs
Situs
Situs
Situs
6.11160
0.0000%
5.87810k
4.9108%
6.1116%
4.9108%
5.8638%
235,879,379
(35,895,726)
306,993,377
(96,818,336)
(251,367,883)
(80,984,141)
(1,172,110,231)
(1,979,205,982)
(271,427,354)
(633,811,708)
SG
J(,
SG
CA
ID
OTHER
OR
UT
WA
WY
SG
OTHER
SNP
crAc
SG
SNPD
SO
(2,193,798)
18,762,166
(251,367,883)
(38,456)
(7,173,174)
78,518
13,690,125
(917,414)
(71,921)
(6,795,612)
(421,64e)
3,856
836,684
(45,053)
(4,217)
1 449 484 7.6.1
o
of
This ad.iustment reflects the accumulated deferred income tax balances for property on a jurisdictional basis as maintained in the
PowerTax System.
o
Page 7.6.1
Rocky Mountain Power
Results of Operations - December 2016
ADIT Balance Adiustment - Year Ehdt
o
Book Tax Difference STATE Allocation
Descriotion #Unadiusted Adiustment Adiusfad trtilitv 2010 Protocol
Qiqlla 9H! (Tex ln! -,Tax
AS!,9 leF.ted !-ql! uli 9t'. con!r.-o!
Solar ITC Basis
Book Depreciation. .. .. .
Reoair Deduction
481 qgductiqt
Rate Differential
6|_VQQ: Equity .
6vcrqel Costs
Energy
S'1031 Exchange
Mir-9.Sareg qec 179E Election -PPW
-c_o..r:t t!"e-cl ! !? Di!,ty Basis Adiustment - Eagle Mountain
gaD./ (1999) 9rr"Disposition
cqrtlraql lrFg!ity-Be-9ig Adjggtmgrrt :-QlehilLs-14!!!ge!9.n -qbrc,a!9"1 _Exchange. Normalization
_Cg?l Mlng .Delglop"lnqtt,
Coal Mine Extension
Removal Costs
Book Gain/Loss on Land
R&E-Sec.174
r-qrq9 I
Tgxeg
Iaxes
Texe..s
1
1 05.1 28
4
35 895 726 (35,895.726)
- 306,9-9-3,377_
_{q,995_(?4,991t?2)
(2.415.886)
. .0
0
0
0
0
0
0
0
0
0
.0
0
I
0
I,q
,0
0
0
0
0
0
0
0
(96,818,336)
(251,367,883)
(80,984,141)
(1 ,172,,110,231)
(1,979,205,982)
{271,427,354)
(63?,81 1,70q)
0
(98,456)
0
0.173.174\
5b
5(J
SG
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
_ -- *2,1
. (9,6?9)
29
10
314
?a,1
31 058
100 110
1Q"9,t_0!
'1 05.101
10511
105
1
+1.s;!7_?,795",, 238,585,871
708
,919
DITBAL
1
1q-s.l-29-
:1qp.l30_.
1 05.'1 35
1 05.137
I
1
DITBAL
DITBAL
1 05.140 DITBAL
1 05.1 41 a --.__ qLrBAl . ,-.._ Dl-r-FAl*" ""DITBAL
I 05_141 b
-0
0
0
0
0
0
0
0
105_142
1 05.1 46
105 147
'105.148
1 05.1 51
1 05.1 52
1 05.1 53
1 1
q-
(231.316,204\
'1 1,916,233
(?gg.ggq,
(s""q. 8-18 396)
. (?51 3-9.2,q8q)
(pq,eq4,:111)
(,172,110
,97q:?0-q,-98?)
(?71
" - (Q"8
0
1 17I
'19-,6,90,1
17
, PIIBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
DITBAL
CA
IDU
OTHER
OR
UT
WA
WYP
DITBAL
OTHER
SE
SNP
78,s1 8
I 3.690,1 25
(e17,414)
(71.921\
CIAC
t4.473.362.3451 {6.795.612}{4.440.157.9571
Ref. 7.6
lepair Deduction 0 0 0
Ref.7.6
G.473.362.3451 (6.79s.612t (4.44O.157.9571
*.Derived from jurisidictional reports from the Company's tax fixed asset system.-'-Out-of-system calculation, reversing over four years pursuant to the lnternal Revenue Code
o
IDAHO 2017 PROTOCOL Page 8.0 Total
Misc Rate Base Adjustments (Tab 8)
TOTAL
8.1 8.4 8.5 8.5.1tUpdateCash TrapperMineRstE JimBrldgerMine
Total Nomalized Wofting Capital Base Rate Base
Customer
Advances fff
Constuctim
M8jtr Plant (Part 2) Majd Plant
Additims Additiss
1 Operating Revenues:
2 Gsqsl Busin6s RBvmues
3 lnterdepartrnstal
4 Sprcial Sals
5 Other Ope€ting Revsues6 Total Opffiting Rsenues
7
I OpqetiDg Expffis:
9 St@m Pbductiff
10 Nrclear Prcduction
1'l HydroProdustim
12 OtherPwsSupply
13 TEnsmisls
'14 Distributlm
15 Custms Accounting
'| 6 Customer Swice & lnfo
'17 Sal6
18 Administmtive & GseBl19 Total O&M Expens*
20 DBpreciatlon
21 Amstizatie
22 Ta6 Oths Than lncmo
23 lncme Taes: FedeEl24 State
25 Defered lnmme Taxs
26 lnvs&rat Ta Credit Adi.
27 Mi$ Revenue & Expsse
(s21.002)
(197,5,13)
(14.85s)
(212,398)
(4s1,403)
572,749
(4,113,722t
(5s8,986)
4,372,914
149,811
20,357
(170,168)
(3,343, r96)
(454,285)
3,797,481
28
29
30
31
Total OpeEting Expenss:(430,846) . (0) 0
(490,156) 0 (0)Operating Rev Fs REtum:
Rate Base:
Electic Plant ln Swice 29,819,944
(758,889)
(30,142,70r )
(312,89r)
502,283 9,728,O27 19,589,634
o
34 Plant Held tor Future Use
35 Misc Defered Debits
36 El* Plant Acq Adj
37 Nucl€r Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplis
41 Working Cspital
257,89'r
(1 1,264)1,098 (12,362)
43
44
45
46
47
Misc Rste Base
Total Elrclric Plant
Deductions:
Arcum Prcv For Deprec 139,138
(249,292\
2,554,912
48 Accum P@ For Amo.t
49 Accum Def lncome Ta 170.168 (3,797,481)
51 Customer Adv For Const
52 Customer Service Dep6its
53 Misellanfl s Deductims
5455 Total Deductions:
5657 Total Rate Basei
58
59
60 Estimated ROE impact
61
63
64 TAXCALCULATION:
65
66 Ope.ating Revenue
67 Oths Deductions
68 lnrffit(AFUDC)
69 htercst
70 Schedule'M' Additions
71 Schedule'M' Oeduclims
72 lncome B€lore Ta
74 State lncme Td6
75
76 Taxable ln@me
77
78 Fedtral lncomc Td6
424,124 424,124
16.067,906
18,936,789 124.124 170.168 (3,797,481 )
17,778,879 1,098 489,921 9,728,027 421,124 19,759,802 (3,797,481 )
-0.4800/.0,0000/.-0.010oi5 -0.203%-0-009%-0.4070h 0.080%
(789,951 )
(1,227,543)
10,294,983
448,389 248,232
10,254,505
(12,312,477\
(5s8,986)
448,389
20,357
(10,006,272)
(454,285)t (4,113,122\'149.8'l l (3,343,196)
roAHo 2017 PROTOCOL
Misc Rate Base Adjustments (Tab 8)
TOTAL
Page 8,0.1 Total
8.128.1 0
Klamath Hydroelstric
Setthenl Agreement
8.1 1
ldaho Populus
Tminal
8.6 8.1 8.8 8.9
FERC 105 - Plsnt
Pwerdale Hydrc Held for Futuro Regulatory AssetRemoval Use Amortiationt
t
Miscellan@us
Rate Base
Carbon Plant
Closure
1 Operating Revenus:
2 Gensal Busan6s Rssu6
3 lnterdepartmental
4 Speciai Sals
5 Other Opqating Revenues6 Total Opffiting Revenu6
7
I Operatirp Expmse;
9 Stoam Prcduction
10 Nuclear Production
'11 HydroProduction
12 Ofler PowerSupply
I 3 Transmission
'14 Distrlbution
'15 Custmer Acc@nting
16 Custmer SeMce & lnlo
17 Sals
18 AdminlstEtive & General19 Total O&M Expenss
20 Deprciatim
21 Amoftal@
22 Til* OthtrThan lncme
23 lncome Taes: Federal24 State
25 Defred lncome Taxes
26 lnvBtrnent Tax Credit Adj,
27 Misc Revmue & Exptrse28 Total Opecting Expens6:
30 Operating Rw For Return:
31
32 Rste Base;
33 Eletric Plant ln Service
34 Plant Held for Future Use
35 Misc Defened Debits
36 Els Plant Acq Adj
37 Nucl€r Fuel
38 Prepayments
39 Fuel St&k
40 Material & Supplies
41 Wo*ing Capital
43 l',,lisc Rate Base44 Total Electric Plant:
45
46 Deductiqs:
47 A€um P.ov For Depre
48 A&um Prcv For Amo(
49 Accum Def lncome Tu
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Servie OepositsS Miscellaneous Deductions
5455 TotalDeductiss:
5657 Total Rate Base;
58
60 Estimated ROE impact
61
& Tlo(CALCULATION:
65
66 Opealing Revenue
67 Other Deductims
68 lntsest (AFUDC)
69 lntrut
70 Schedule'M' Additims
71 Schedule"M- Deductions
72 ln@me Befse Tq
(2,604)
(14,855)
26,131
(8,759)
(1,190)
( 14,8ss)
20,662
(6,s03)
(s38)
5,637
(3,603)
(148,1 34)
(2*,314)
153,492
250,956
- (2,604)- (343,259)
303,631 478,639
(115,231)
(64.659)
(8.786)
23,060
(188,400)(82.379)
16.214
(1 6,214)
(768,889)
1,309,903
257,891
(23.842t (20,780)
(312,891 )
(476,505)
1,567,794 (23.842)(768,889)(333,671)(476,505)
1,567,7
9,049 7,893
( 14,793)(768,889)(325.779)
139,138
1249,292)
97,486
(12,667)
180.846
(295,6s9)
-0.033%-0.004%
(26,131)
0.01670 0.0060/.
(5.808)
(28,592)
(13,738)
0.0590/.
404,448
(85)
-0.044%-0-0130)L
(30s,631) (132,765)
60,761
(26,216\
(1,190)
(20.662)
(938)I 75
76 Taxable lncome
77
78 Federal ln@me Tax6
(404,448)303,631
(193,526)
(8,786)
IDAHO 2017 PROTOCOL
Misc Rate Base Adjustnents (Tab 8)
TOTAL
P6ge 8.0.2 Total
8.13 8.14 0 U 0
PEpaid Pension
Asset Oeer CEek Mine 0 0 0 0 0
(921.002)
- (921.0021 -
(194,939)
I
1 Opqatjng Rcvcnu$:
2 GffilBuslnsRMu6
3 lnterdepadrfftal
4 Special Sals
5 Olhs Op€ratlng Revsus6 Total Opffidng Re@6
7
I OpeEting Erpss€s:
9 Stam Prcduction
10 Nuclear Productiff
11 l'lydDProductiq
12 Olhs Pwor Supply
13 Transmission
14 Dlstributis
15 CusimsAeounling
16 Custmc. SediB E lnfo
17 Sals
19 Tot6lO&M &pens6
20 Dep.&iatim
21 Nnqlialion
22 Tax6 OthqThan lnffie
23 ln@mc Tix6: FcdeE!24 St6tc
25 Dcrercd Income Tu6
26 lnvBtment Til CrBdlt Adj.
27 Mlsc Rffiue & Expmse
(194,939)
Total Operating Expfl s6:- ta76AA7\ - - - - - -
OpeEting Rev Ftr Retum:(450.51s)
(840,0r6)
(114,141\
678,612
28
29
30
33
34
Rate Bse:
Elec,t ic Plent ln Scrvie
Plsnt Held br Future Use (N,421.5',11\ (509,96s)t 35 Mbc Oefcred OebiG
36 El€c Plant Acq Adj
37 Nuder Fuel
38 Pr€psynsts
39 Fuel St@k
40 Mstaial & Suppli6
41 Worllng Capital
42 Wealhrriation Loans
43 Misc Rale Base44 TotBl Elec*rlc Plant
45
45 Deductions:
47 A6um Prcv Fs Dcpr
48 A@m P@ Ftr Amo.t
49 Accum Def lnm" Ts
50 Un€mortiEd ITC
51 CustomerAdv For Const
52 Customer Seryicc Ocposits
53 MisGllanms Ocductions
il55 Total Deductionsr
5657 Total REteBase:
58
59
60 Estimatsd ROE impect
61
62
63
64 TAX CALCULATION:
65
66 OparstirE Rerenuc
67 Othq Drductions
68 lntqst (AFUDC)
69 lntffit
5,378,599 508,352
16,067,S05
21,446,505 508,352
(8.975.006) (1,614)
0- 1 s 10l"-0.1060/
(726,063)
(1,794,671)
(6.545)
0.000p/.0.0@oi6 0.0000/0.0007o0.000%0.0000;
71 Schedulq 'M' Deductiffs
72 lncoms Befse Tax (2,514,189)
(114,144)t 75
76 Tilable lncme
77
78 FedcEl ln@me Tax6 (840,016)
(2.400,045)
Rocky Mountain Power
ldaho Results of Operations - December 2016
Update Cash Working Capital
Adjustment to Rate Base:
Cash Working Capital
Cash Working Capital
Cash Working Capital
Total
Adjustment Detail
O&M Expense
Taxes Other Than lncome Tax
Federal lncome Tax
State lncome Tax
Less: 2017 Protocol Equalization
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
of
ACCOUNT TvDe
CWC
CWC
cwc
TOTAL
COMPANY
(14,804)
61
15,842:-rI-56-
Typel
15S,463,902
9,1 15,314
11,708,356
2,146,204
(985,s42)
,|
2
3
FACTOR FACTOR%
Situs
Situs
Situs
fype2
'1s9,51S,S80
9,115,314
11,687,802
2,143,411
(e8s,s42)
PAGE 8.1
IDAHO
ALLOCATED REF#
(14,804) Below
61 Below
15,842 Below----T096- 2.33
ID
ID
ID
Type 3
173,849,093
9,419,087
6,272,212
1,379,845
(98s,542)
1.0
1.0
1.0
1.0
2.9
181,448,234
365
181,480,964
365
189,S34,695
365
497,118
0.68
497,208
0.68
520,369
0.68
340,018
354,823
340,080
340,018
355,921
340,080
(14,804)15,84261
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 2015 lead lag study.
o
Rocky Mountain Power
ldaho Results of Operations - December 2016
Trapper Mine Rate Base
Adjustment to Rate Base:
Other Tangible Property
Other Tangible Property
Final Reclamation Liability
Adjustment Detail:
Other Tanoible Propertv
December 2016 Balance
December 2017 Balance
Adjust to December 2017 Balance
Final Reclamation Liabilitv
December2016 12 Mth. Avg. Balance
December 2017 12 Mth. Avg. Balance
Adjust to Dee,ember 2017 12 Mth. Avg. Balance
of
TOTAL
ACCOUNT Tvpe COMPANY
8,385,398
2533 3 (1 93,074)
8,385,398
7,844,696
(540,702)
(5,978,692)
(6,171,766)
(193,074)
FACTOR FACTOR%
6.4028yo
6.4028%o
6.4028%
PAGE 8.2
IDAHO
ALLOCATED
536,9M
(34,620)
502,283
(12,s62) 8.2.2
399
399
I
o
Str,
SE
SE
(540,702\
7,844,696
REF#
Below
Below
Below
8.2.1
8.2.1
Above
8.2.2
8.2.2
Above
o
The Company owns a 21.40olo interest in the Trapper Mine, which provides coal to the Craig generating plant. The normalized coal cost of Trapper
includes all operating and maintenance costs, but does not include a return on investment. This adjustment adds the Company's portion of the
Trapper Mine plant investment to the rate base. This adjustment reflects net plant to recognize the depreciation of the investment over time. This
adjustment also walks forward the Reclamation Liability to December 2017.
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Rocky Mountain Power
ldaho Results of Operations - December 2016
Jim Bridger Mine Rate Base
PAGE 8.3
I
TOTAL
ACCOUNT Tvpe COMPANY FACTOR FACTOR%
IDAHO
ALLOCATED REF#
Adjustment to Rate Base:
Other Tangible Property
Other Tangible Property
399
200
,|
3
161,602,075 SE
SE
6.4028yo
6.4028%
10,347J24 Below
Below(9,669,090)
151,932,985
(619,096)
9,728,027
Adjustment Detail:
December2016 Balance
December 2017 Balance
Adjustment to December 2017 Balance
161,602,075 8.3.1
8.3.1
Above
151,932,985
(9,669,090)
I
of ent:
The Company 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 Paclfic Minerals, INC (PMI), a wholly-owned subsidiary. Because of this ownership
anangement, the coal mine investment is not included in Account 101 - Electric Plant in Service. The normalized costs for BCC provide no return
on investment. The return on investment for.BCC is removed in the fuels credit vvfiich the Company has included as an offset to fuel prices leaving
no retum in results.
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Rocky Mountain Power
ldaho ResulB of Operations - December 2016
Customer Advances for Construction
Adjustment to Rate Base:
Customer Advances
Customer Advances
Cuslomer Advances
Customer Advances
Cuslomer Advances
Customer Advances
Customer Advances
of
ACCOUNT Tvoe
TOTAL
COMPANY FACTOR FACTOR %
PAGE 8.4
IDAHO
ALLOCATED
(168,330)
592,454
424,124
REF#
252
252
252
252
252
252
252
1
1
1
1
1
1
I
(89,07e)
(941 ,1 15)
(232,519)
(168,330)
(6,266,ee5)
(1,995,905)
9,693,943
Situs
Situs
Situs
Situs
Situs
Situs
6.1116%
CA
OR
WA
ID
UT
SG
8.4.1
8.4.1
8.4.1
8.4.1
8.4.1
8.4.1
8.4.1
Customer advances for construction are booked into FERC account 252. When they are booked, the entries do not reflect the proper allocation
This adjustment corrects the allocalion.
a
Page 8.4.1IRocky Mountain Power
Results of Operations - December 2016
Customer Advances for Construction
YEAR END BASIS:Account Booked Allocation Correct Allocation Adjustment Ref.
252C4
2520R
252W4
252tDU
252UT
252WYP
252SG
Total
(508,498)
(6,500)
51,840
1,793,761
(33,632,004)
(8s,07e)
(1,449,613)
(232,51e)
(174,830)
(6,215,154)
(202,145)
(23,938,061)
(89,079)
(941,{ 15)
(232,519)
(168,330)
(6,266,995)
(1,995,905)
9,693,943
Page 8.4
Page 8.4
Page 8.4
Page 8.4
Page 8.4
Page 8.4
Page 8.4
(32,301,401)(32.30{.401)
I
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Major Plant Additions
Adjustment to Rate Base:
Steam Production
Hydro Production
Transmission
Distribution - California
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - Wyoming
General Plant
lntangible Plant
lntangible Plant
Adjustment to Tax:
Schedule M Additions
Schedule M Additions
Schedule M Addilions
Schedule M Additions
Schedule M Additions
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Descri nof
ACCOUNT Tvoe
SCHMAT 2
SCHMAT 2
SCHMAT 2
SCHMAT 2
SCHMAT 2
TOTAL
COMPANY
312
332
355
364
364
364
364
364
397
303
303
3
3
3
J
3
3
3
3
3
3
3
57,109,1 88
11,009,727
143,126,U9
4,646.133
8,550,797
8,251,270
20,600,702
5,694,441
25,683,929
13,501 ,257
3,159,1 09
6.'1116%
6.11160/o
6.1116o/0
Situs
Situs
Situs
Situs
Situs
Situs
s.8638%
6.1 1 16%
FACTOR FACTOR %
PAGE 8.5
IDAHO
ALLOCATED REF#
3,490,277
672,869
8,747,291
5,694,441
791,684
193,072
19,s89,634 8.5.2
396,154
1,941
39
2,145
48,1 10
448,389
(1 50,344)
(737)
(1 5)
(814)
(18,258)
(1 70,168)
SG
SG.P
SG
CA
OR
WA
UT
ID
OR
SO
SG
5b
DL,
ID
CN
so
SG
SG
ID
CN
SO
SG
SG
ID
CN
SO
6.1116%
6.1116%
Situs
4.1272o/"
5.8638%
6.11160/0
6.111604
Situs
4.1272o/o
5.8638%
6.1116%
6.11160k
Situs
4.12720/o
5.8638%
150,344
737
15
814
41010
41010
41010
41010
41010
301,332,902
6,482,015
31,761
390,064
51,971
820,454
7,776,26s
(2,459,990)
(12,054)
(148,033)
(1e,724)
(31 1,370)
(2,951,171\
2 2,459,9902 12.0542 148,0332 19,7242 311,370
2,951,171
2
2
2
2
2
282
282
282
282
282 18,258
170,'168
This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2017
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 2016
(Part 2) Major Plant Additions
PAGE 8.5.1
ACCOUNT Tvoe
TOTAL
COMPANY FACTOR FACTOR%
IDAHO
ALLOCATED REF#
Adjustment to Tax:
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Schedule M Additions
Total
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
2,379,049
147,425
67,201
'1 14,585
689,765
268,485
77,088
SG
SG
CA
WA
OR
UT
ID
SO
6.11160/0
6.1116Yo
Situs
Situs
Situs
Situs
Situs
5.8638o/o
145,398
9,010
285,423
4,029,02'l
77,088
16,737
248,232
6,553,163
228,667
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
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3
107,225,243
3,74'1,535
2,410,181
4,280,346
20,881,664
10,686,614
2,953,992
SG
SG
CA
WA
OR
UT
ID
SO
SG
D\,
CA
WA
OR
UT
ID
so
SG
SG
CA
WA
OR
UT
ID
SO
6.11160/o
6.11',t6%
Situs
Situs
Situs
Situs
Situs
5.8638%
2,953,992
8,845,521
161 ,02s,096
518,682
10,254,505
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Deferred Tax Expense
Total
41010
410'10
4101 0
41010
410'10
41010
41 010
41010
3
J
3
3
3
3
J
3
39,790,181
1,364,003
889,1 85
1,580,949
7,663,026
3,953,782
1,091,814
6.11160/o
6.1116yo
Situs
Situs
Situs
Situs
Situs
5.8638%
2,431 ,811
83,362
3,248,640
59,581,580
1,09'1,814
190,493
3,797,481
(2,431 ,81 1 )(83,s62)
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Total
282
282
282
282
282
282
282
282
3
3
3
3
3
3
5
(39,790,181)
(1,364,003)
(889,1 85)
(1,580,949)
(7,663,026)
(s,95s,782)
(1 ,091 ,814)
6.1116to
6.1116%
Situs
Situs
Situs
Situs
Situs
5.86387o
(1,091,814)
(3,248,640)
(59,581,580)
(1e0,493)
(3,797,481)
of
This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2017
The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.'l and 6.2.
Page 8.5.2
Rocky Mountain Power
Results of Operations - December 2016
MaJor Plant Addition Summary
Jan16 to Dsc16 Jan17 to Dec17
Descriotion Factor Plant Additions Plant Additions Ref#
Steam Production Plant:
Various
Jim Bridger U4 SCR System
Total Steam Plant
SG
SG
70,867,472
115,394,322
186,261,794
57,1 09,1 88
57,109,188 8.5.3
Hydro Production Plant:
Various
Various
Total Hydro Plant
SG.P
SG-U
2,371,916 11,009,727
2,371,916 11.009,727 8.5.3
Other Production Plant:
Various
Total Other Plant
SG
SG
35,974,275
35,974,275 8.5.3
Transmission Plant:
Various
Total Transmission Plant
94,667,181 143,126,34994,667,181 143,126,349 8.5.3
Distribution Plant:
California
Oregon
Washington
Utah
ldaho
Wyoming
Total Distribution Plant
CA
OR
WA
UT
ID
WYP
8,',t25,785
10,124,573
6,766,574
4,646,133
8,550,797
8,251,270
20,600,702
5,694,441
3,285,631
28,302,563 47,743,343 8.5.3
General Plant:
California
Oregon
Washington
Utah
ldaho
Wyoming
Wyoming
General
General
General
Total General Plant
CA
OR
WA
UT
ID
WYP
WYU
so
CN
SG
3,433
1,173
149,196
2,001
253,941
58,244
7,801,298
25,683,929
726,241
9,995,527 25,583,929 8.5.3
Mining Plant:
Coal Mine
Total Mining Plant
SE
8.5.3
lntangible Plant:
General
General
General
California
Oregon
ldaho
Utah
Wyoming
Total lntangible Plant
so
CN
SG
CA
OR
ID
UT
WYP
28,839,546
3,315,002
2,330,413
13,501,257
3,159,'109
34,484,961 16,660,366 8.5.3
30{,332,902Total Electric Plant in Service 391,058,218
Ref 8.5
Page 8.5.3IRocky Mountain Power
Results of Operations - Oscember 2016
Major Plant Addition Datail - January 2017 . December 2017
Prciect D6scriotion Account Factor lnseruice Date
Jan 17 - Oec 17
Plant Additions
Steam Production
ELG Naughton Divert Plant Drains from Ash Ponds
Craig 2: SCR System
Oave Johnston U4 - Turbine Maior Overhaul 2017
Huntington U2 Cooling Tower Cells 7 & 8 Rebuild
Jim Bridger U2 Replac€ Finishing Superheate|l7
Jim Bridger U2 APH Baskets 1 7
Steam Prcduction Total
Hydro Production
ILR 10.2 Swift Land Fund 2017
Oneida 3 Rotor Replacement
ILR 4.4.3 Release Ponds
Hydro Prcduction Total
Transmlssion
Foster Land & Cattle
ldaho Power - Borah Replace C 341 Series Cap
Southwest Vwoming-Silv€r Creek - Coalville-Silver Creek-T
wesl Point: New 138 kv Line & 40 MVA Substation
Lassen SuFNew 69x115 kV sub to replace Mt Shasta Sub(Net 12.5 MVA)
Hazehilood & Fry: Relay Replacement
sigurd-Red Butte 345kv Line
Snow Goose 500-230kV substation
Syracuse- lnstall 2nd 345-138kV Tmnsformer - TPL
Troutdale Sub Construct 230kV Yard & complete 1 15kV ring bus
Union Gap - Add 230 - 1 I skv Capacity
Wallula-McNary 230kV Line
Transmission Total
Distribution
Vineyard, Converl Sub and Timp-Vineyard Line to 138 kV - D
Foster Land & Caftle
Oregon AMI - Meter Replacement
Albina Network - Tie to Lincoln FeedeB
Borton Fruit Load Req - Voelker Feeder Ph 2
Lassen Sub-New 69x115 kV sub to replace Mt Shasta Sub(Net 12.5 MVA)
Gromore Substation - Construct new sub to offload Wiley and Orchard
Southwest Wyoming-Silver Creek - Coalville SULD
Southwest Vwoming-Silver Creek - CoalvilleSituer Creek Undrbld - O
West Point: New 138 kV Line & 40 MVA Substalion
Mne Street lncrease Capacity (10 MVA)
Distribution fotal
General
Oregon AMI - lT System modifications
Oregon AMI - Communicalion Systems Phase 1
General Total
lntangible
Cybersecurity Framework lnitiatives
Endur Upgrade
MV-Star Replacement Project
Outbound Expanse Program
U00 Central Utah Water Conservancy District CY17
lntangibleTotal
312
5tz
312
312
312
312
SG
SG
SG
SG
5U
SG
Dec-17
Juft.'17
Aptrl7
Juol7
Jun-17
Jun-17
SG-P
SG-P
SG.P
Nov-17
Feb-17
D&-17
3,1 18,234
34,629,861
3.030,039
2,974,297
1 0,396,606
2.960.1 51
57.109.188
3,797,130
3,231,305
3,981.292
11,009,727
432,559
4.1 11.s05
11,538.309
7,335,513
1,579,469
3,049,333
3.1 91.662
46,544.763
4,658,356
10,653,402
'19,485,250
30,546,229
't43,126,349
4,423,523
5,694,441
4.010,008
2,255,886
2,720,28
4,646,1 33
5,531,012
3,563,542
5,108,626
7,505,011
2,284,9o3
47,743,313
22,196,569
3,487,361
25,683,929
4,653,957
2,123,319
3.696.945
3,027.036
3,1 59.1 09
16,660,366
:::::Jo-m5rBoz
Ref,8.5.2
JJZ
332
332
355
355
355
355
355
355
355
355
355
35s
355
364
364
364
364
304
364
364
364
364
3&4
364
397
397
303
303
303
303
ig
SG
SG!u
SG
SG
SG
SG
SG
SG
SG
SG
UT
ID
OR
OR
CA
UT
UT
UT
OR
OR
OR
SO
SO
SO
SO
SG
Jull7
Nov-17
Oct-17
May-17
Dec-17
Feb^17
Jun-17
Nov-17
May-17
A.o?17
May-17
Nov-l 7
Feb-1 7
Jul-1 7
Various
Oct-l7
May-17
Dec-17
May-'l7
Oct-17
Oct-17
May-17
Jun-1 7
Sep-17
Various
SeP17
Feb-17
Jaft-17
Dec-1 7
Jul-17
a
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Miscellaneous Rate Base
Adjustment to Rate Base:
1 - Fuel Stock - Pro Forma
1 - Fuel Stock - Working Capital Deposit
1 - Fuel Stock - Wo*ing Capital Deposit
2 - Prepaid Overhauls
of
't86M 3 21,433,115
PAGE 8.6I
a
ACCOUNT Tvoe
151 3
25316
25317
TOTAL
COMPANY
4,661,013
(6ee,000)
65,743
FACTOR
SE
FACTOR %
6.4028Yo
6.4028Yo
6.4028o/o
6.1116%
IDAHO
ALLOCATED
298,437
REF#
8.6.1
SE
SE
SG
3
3
(44,7s6',)
4,209
8.6.1
8.6.1
1 ,309,903 8.6.1
'l - Fuel stock levels as of December 2017 are projected to be higher than December 2016 levels due to an increase in the amount of coal
stockpiled and higher stockpile unit costs. The adjustment also reflects the working capital deposits which are an offset to fuel stock costs.
2 - Balances for prepaid overhauls at the Lake Side, Chehalis and Currant Creek gas plants are walked forward to reflect payments and transfers
of capital to electric plant in service during the year ending December 2017.
t
Page 8.6.1
I
t
Rocky Mountain Pow6r
Results of Operations - December 2016
miscellaneous Rate Base
Year-End Balances - Summary
2017 Protocol Dec-2016
Balrnce
Dec-2017
Balance Adjustnent
151
151
151
151
151
151
151
151
SE
SE
SE
SE
SE
SE
SE
SE
Johnston
Naughton
Prep Plant
21,750,6s5
20,948,1 87
1,527,639
1 4,353,501
1,481,912
60,480,244
24,439,466
7,630,058
1 0,589,861
1 5,1 35,81 0
32.730.433
33,869,851
17,962,197
'1,441,991
16,547,763
3,181,573
s7,207,623
23,448,249
9,593,739
1 2,875,1 66
6,870,213
32.730.43s
12,1 1 9,1 96
(2,985,990)
(8s,648)
2,194,262
1,699,661
(3,272,641)
(991,217)
1,963,681
2,285,305
(8,265,s96)
211 067 7A4 215 72A 79A 4_66.'t _O,t 3
Dec-2016
Etlrnce
Dec-2017
Balance
Adjustment
UAMPS Workinq Capital Deposit 25316
25317
SE
SFDPFC Workino Ce6ilel f)anosil
(2,163,000)
t) 657 355\
(2,862,000)() 591 e1?\
(699,0001
65.743
Ref.8.6
Ref.8.6
Ref.8.6
8.6
Dec-2016
B.lrhce
Oec-2017
Eahncc AdJustment
186M
186M
186M
186M
SG
SG
SG
SG
SGo&M
Creek
Side 2
o&M
12,1s6,745
5,646,399
3,280,442
12,382,313
146,974
231.937
18,955,300
8,018,984
8,413,447
18,990,'160
271,700
628.334
6,798,555
2,372,585
5,133,005
6,607,847
124,726
396.396
33 844 8t0 55277 925 2l /,33-t ls
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Powerdale Hydro Removal
Adjustmentto Expense and Rate Base:
Decommissioning Reg Asset:
Decommissioning Amortization
Decommissioning Reg Asset
Remove Booked Decom Reg Asset
Adjustment To Tax:
Schedule M - Decommissioning
Deferred lncome Tax Expense
Year End ADIT Balance
Schedule M - Decommissioning
Deferred lncome Tax Expense
Year End ADIT Balance
of ent:
TOTAL
ACCOUNT Tvoe COMPANY FACTOR FACTOR %
6.11160/o
6.11160/o
Situs
6.1116%
6.1116%
6.1116%
PAGE 8.7
IDAHO
ALLOCATED REF#
404tP
182M
182M
SCHMAT 341110 3283 3
427,572
1,310,418
(1 03,929)
427,572
(162,268)
(497,317)
(26,216)
9,949
39,443
3
3
3
SG
SG
ID
SG
SG
SG
26,131
80,087
(103,929)
8.7.1
8.7.1
B-16
SCHMAT 141110 1283 1
ID
ID
ID
Situs
Situs
Situs
26,131
(e,s17)
(30,394)
(26,216)
9,949
39,443
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 ddrmage caused by a flood in November 2006. During 2007, the net book value (including an offset for
insurance proceeds) of the assets to be retired was transferred to the unrecovered plant regulatory asset. ln addition, decommissioning costs are
deferred as they are spent and amortized over 10 years, beginning in the subsequent year after they are spent. The decommissioning of the plant
was substantially complete by the end of 2010.
d
d@6@o666oo@oo@@6 @@@o@o@o@@o@ooo
6666666066 0660@@Oo@O6606@ @6000@@666@@666
dNNNd NNNdN
ooooooooooooooooooooo6666666666 666000
ooaoo60006NNNNNNNNNNdNNNNN
oooooooo oooo ooooooooo466666d66660066 66066d d o o rt o ri o rt o o o o o o o ct at d ci o o rt o o d Ft Fi o 6 o o d o .i.i
FNFENtsNNNNNNNN NNNN ANNNd(NdNd6@d@6060@@@oo@@@@oo@oo@@o6@@ooooo@@
ooooooooooooooo ooooooooooo+i+r!+rtill{!*t {rlrt
oooooooo60 0000000006
oooooooooo oooooooooooooooo
oooooooooo ooooooooooo60000NNNNNNNNNANNNNNNNNNN
0o666 €O6666@O60
rr?rl3r*l*r+*talia*itll t*<t ir*ll{ls{ooooooo660
oooooooooo ooooooooooooooo
NNNNA NNdNN NNNNN
€6666@@@€OOO @O@O6466666d66666666@OOAO@6066@@ €606666606@O6dddNNNNNNd(NNNQNNNNNNfl d NNNNNNNNNNNNN
00600 0000000@00 oooooooooo60
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E f g $$: =
gss i8 Ef E esj =:$t; E! f E "i$; = c$si g
o.
ot EEE T
E
e
t
!
E
o
3qo.5
9o
o
6
P
o
o
[98R
9o
I
Bs
r
9o
IR
ES
o
3b9HFI
.9
i.i
E
=
ry
E
&
S1
e
?;
e
a
6E
b
e*3;\6ui
*{
9o
3i
E.9
OE
a9E6-=E
EooEc:;
;!e>: !
Eie
o
t
t
e
Rocky Mountain Power
ldaho Results of Operations - December2016
FERC 105 - Plant Held for Future Use
Adjustment to Rate Base:
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
of
ACCOUNT Tvoe
TOTAL
COMPANY
(12,580,836)
(683,318)
(4,254J06)
(5,983,929)
(23,502,790)
FACTOR FACTOR %
PAGE 8.8
IDAHO
ALLOCATED REF#
(768,88e)
(768.889) 8.8.1
105
105
't05
105
105
SG
CA
OR
UT
WY
6.1116%
Situs
Situs
Situs
Situs
t
This adjustment rernoves 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 61-5024.
t
d
@oo)(sL
oq
@
ttso,tr,(OO)-(O@cONOOF@o:r(O-(O- -,^c) (.) -' $ cf)0o@ lo@Ir)o) c!(oNlo s'('rg? @@
0-
=
OFa)
@
(f)
CA@(o@
o)No)
(")
@o)d@
@
COoqt-or.r)
c.,@
6lo(o
ooNo).
@@
E
o
c\N
o)_
No
O)-
N@
c{(or{).srot-@
@(ool(o.ff.-@
o(o@
oor\6toro,
(v)Nq
o
-9 (,a CI
ct)
(.9a o E.o Ff
0-
E
to
g
o.Jo
oo
.E
!oc
=ooco
-J
0)o)
;o
=opcGJ
c)o
.E
Eoc3oEco
-J
0)o)
.c
Eoc
=oocoJ
oo
.C
Eoc
=o
EcoJ
oo
;oc
=oEc(UJ
oo
.c
Eoc
=o
!coJ
o
-co
L
ECoJ
ooo
O$(f)
OoorC)ro
(f)
oooNor{)
(f)
oooro(o
(f)
ooo
o(o
(f)
ooo
o(o
(f)
ooo
O(o
(f,
ooo
o)@(f)
o.t)J
Efa
Lo
Eo-cgo
ul
oa:fIf
=Lo
E
0)-cvo
ul
oo
=oLf)
Lo
Eo.C
g(}
tr
o@
=0)g
==Lots
=(I)E
=o
fr
oaJoL
3
LoEIo)-cgo
d
0)a
E:fa
Lo
Eo-c
=o
u.l
oaJ
E5
3
Lo
ro
c)=go
tu
oa:f
Ea
=uo
p
0)E
=o
ul
oooaroo
ooootoo
c)oooroo
ooooroo
ooooltr)o
ooootoo
g
oot
(g
o
o
5ooo
o
'cL
ooooloor
ooooroo
t
I
fo
oN
o€^EOooo:fEe
o=Et
-^-Eg9L
= oE
f, o"E
.=ots.E o!tr=o-il 5-O Olr!
=&PB:poSlrJE liU-
(!
568
I
I
t
Adjustment to Expense:
Adjust Elec. Plant Acq. Amort. Exp 406
Adjust Cholla Transaction Cost Amort Exp 557
Adjust Cholla Transaction Cost (Contra) Amort Exp 557
Rocky Mountain Power
ldaho Results of Operations - December 2016
Regulatory Asset Amortization
Adjustment to Rate Base:
Adjust Cholla Transaction Cost Amort.
Adjust Cholla Transaction Cost Amort. (Contra) Bal.
Adjust Elec. Plant Acq. Acc. Amort.
Adjustment to Tax:
Schedule M Addition
Schedule M Deduction
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Accumulated Deferred lncome Tax Balance
Accumulated Deferred lncome Tax Balance
of
TOTAL
COMPANY
IDAHO
ALLOCATED
PAGE 8.9
REF#ACCOUNT Tvoe
't82M
182M
115
SG3
3
3
3
3
5
338,080
(467,677)
13,738
(6s4,748)
19,235
(5,119,640)
(467,677)
(13,738)
177,488
(5,214)
248,483
(7,299)
FACTOR FACTOR%
SGCT
6.1116%
6.1137To
Situs
6.11160/o
Situs
6.1116%
SGCT
20,662
(28,se2)
13,738
(40,01s)
19,235
(312,891)
8.9.1
8.9.2
8.9.4
8.9.2
8.9.4
8.9.1
SCHMAT 3
SCHMDT 341110 341010 3283 3283 3
ID
SG
ID
SG
ID
ID
ID
SGCT
SGCT
6.1137%
Situs
6.1137o/o
Situs
6.1137o/o
Situs
(28,5s2)
(1 3.738)
10,851
(5,214)
15,192
(7,zes)
This adjustment walks forward Electric Plant Acquisition Amortization in the base period (12 months ended December 2016 to pro forma period
levels (12 months ending December2017).
This adjustment also includes the impact of the transaction costs from the ldaho Asset Exchange, which began amortization in December 2016.
t
I
t
Rocky Mountain Power
Results of Operations - December 2016
Reg ulatory Asset Amortization
Electric Plant Acquisition Adjustment
Adiust Base Period to Pro Forma Period
Page 8.9.1
Pro Forma Amount (below)
Base Period Amount (below)
Pro Forma Adjustment
Amortization
5,119,640
4,781,559
Rate Base
Gross Acq. Acc. Amort.
144,704,699 (121,583,099)
144,704,699 (116,463,460)
338,080 (5,119,640)
Ref. 8.9 Ref. 8.9 Ref. 8.9
t
Year
2017
Opening Balance
2016 January
February
March
April
May
June
July
August
September
October
November
December
Beq Balance
Gross Accumulated
Acquisition Amortization
143,167,971
143,167 ,971 (11 1,681,900)
143,167,971 (112,077,803)
143,167,971 (112,473,705)
143,167,971 (112,869,607)
143,167,971 (113,265,509)
143,167,971 (113,661,411)
143,167,971 (114,057,313)
143,167,971 (114,453,215)
143,167,971 (114,849,117)
143,167,971 (115,245,019)
143,167,971 (115,640,921)
144,704,699 (116,036,823)
Base Period Amort =
Amortization
End Balance
Accumulated
Amortization
(111,681,900)
(112,077,803)
(112,473,705)
(112,869,607)
(113,265,509)
(113,661,411)
(114,057,313)
(114,453,215)
(114,849,117)
(115,245,019)
(115,640,921)
(116,036,823)
(116,463,460)
(395,902)
(395,e02)
(s9s,902)
(395,902)
(395,902)
(3e5,e02)
(3e5,e02)
(39s,902)
(395,902)
(395,e02)
(395,902)
(426,637)
January
February
March
April
May
June
July
August
September
October
November
December
144,704,699 (116,463,460)
144,704,699 (116,890,097)
144,704,699 (117,316,733)
144,704,699 (117,743,370)
144,704,699 (118,170,006)
144,704,699 (118,596,643)
144,704,699 (119,023,280)
144,704,699 (119,449,916)
144,704,699 (119,876,553)
144,704,699 (120,303,190)
144,704,699 (120,729,826)
144,704,699 (121,156,463)
Pro Forma Amort =
(4,781,559)
(426,637)
(426,637)
(426,637)
(426,637)
(426,637)
(426,637)
(426,637)
(426,637)
(426,637)
(426,637)
(426,637)
(426,637)
(116,890,097)
(117,316,733)
(117,743,370)
(1 1 8, 170,006)
(118,596,643)
(119,023,280)
(119,449,916)
(119,876,5s3)
(120,303,190)
(120,729,826)
(121,156,463)
(121,583,099)
(5,119,640)
Page 8.9.2
o
I
(93,535)
(93,535)
(93,535)
(93,535)
(93,535)
(93,535)
(93,535)
(e3,535)
(93,535)
(93,535)
(93,535)
(e3,535)Ref.8.9.3
Rocky Mountain Power
Results of Operations - December 2016
Regulatory Asset Amortization
Cholla Transaction Costs
Amortization
(1,122,425)
Rate Base
654,748
748
.8.9 Ref.8.9
Base Period Amount (below)
Pro Forma Amount (below)
Adjustment:
1,777,173
'1,683,638
1,590,102
1,496,567
1,403,031
1,309,496
1,215,960
1,122,425
1,028,890
935,354
841,819
748,283
Base Period Amort =
654,748
561,213
467,677
374,142
280,606
187,071
93,535
Pro Forma Amort =
467
Beqinnino Bal. Amortization
Opening tsalance
2016 January
February
March
April
May
June
July
August
September
October
November
December
Endino Bal.
1,777,173
1,683,638
1,590,102
1,496,567
1,403,031
1,309,496
1,215,960
1,122,425
1,028,890
935,354
841,819
748,283
654,748
2017 January
February
March
April
May
June
July
August
September
October
November
December
122 5
(654,748)
561,213
467,677
374,142
280,606
187,071
93,535
(93,535)
(93,535)
(93,535)
(e3,535)
(e3,535)
(93,535)
(93,535)
t
o Rocky Mountain Power
Results of Operations - December 2016
Reg u latory Asset Amortization
Gholla Transaction Costs
GL Account 187050 - Actuals for 12 Months Ended December 2016
Page 8.9.3
Year Month Amortization Balance
I
2015
2016
2016
2016
2016
201 6
2016
2016
2016
2016
2016
2016
2016
12
1
2
3
4
5
6
a
B
o
10
11
12
(e3,535)
(e3,535)
(93,535)
(e3,s35)
(93,535)
(93,535)
(93,535)
(93,535)
(93,535)
(93,535)
(93,535)
(93,535)
1,777,173
1,683,638
1,590,102
1,496,567
1,403,031
1,309,496
1,215,960
1,122,425
1,028,890
93s,3s4
841,819
748,283
654,748 Ref.8.9.2
GL Account Balance
Account Number 187050
: 93,535:42
o
93,535.42 93,535.42-6y',747.94
I
t
Rocky Mountain Power
Results of Operations - December 2016
Regulatory Asset Amortization
Cholla Transaction Costs - lD Contra Account
Page 8.9.4
Amortization
32,973
Rate Base
(19,235)
Opening Balance
2016 January
February
March
April
May
June
July
August
September
October
November
December
Base Period Amount (below)
Pro Forma Amount (below)
Adjustment:
(52,208)
(49,461)
(46,713)
(43,965)
(41,217)
(38,470)
(35,722)
(32,974)
(30,226)
(27,47e)
(24,731)
(21,983)
Base Period Amort =
(19,235)
(16,487)
(13,740)
(10,992)
(8,244)
(5,4e6)
(2,74e)
Pro Forma Amort =
Beqinninq Bal. Amortization
'19
Ref.8.9 Ref,8.9
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2 748
32 3
(16,487)
(13,740)
('10,992)
(8,244)
(5,4e6)
(2,749)
19,235
Endinq Bal.
(52,208)
(49,461)
(46,713)
(43,e65)
(41,217)
(38,470)
(35,722)
(32,e74)
(30,226)
(27,47e)
(24,731)
(21,983)
(19,235) Ref. 8.9.5
2017 January
February
March
April
May
June
July
August
September
October
November
December
I
2,748
2,748
2,748
2,748
2,748
2,749
2,74
I Rocky Mountain Power
Results of Operations - December 2016
Regu latory Asset Amortization
Cholla Transaction Costs - lD Gontra Account
GL Account187062 - Actuals lor 12 Months Ended December 2016
Page 8.9.5
Year Month Amortization Balance
I
2015
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
12
1
2
3
4
5
6
7
I
I
't0
11
12
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
2,748
(52,208)
(49,461)
(46,713)
(43,965)
(41,217)
(38,470)
(35,722)
(32,974)
(30,226)
(27,479)
(24,731)
(21,983)
(19,235)Ref.8.9.4
GL Account Balance
Account Number 187062
Galendar year 20{6
z+,730.79-
t 2,747.77 19,235.25-.
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Klamath Hydroelectric Settlement Agreement
Klamath Relicensinq 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 Reserve:
Existing Klamath
Adjustment to Tax:
Klamath Relicensing Process Costs:
Schedule M Addition
Deferred Tax Expense
Accum Def lnc Tax Balance
Existing Klamath:
Schedule M Addition
Deferred Tax Expense
Accum Def lnc Tax Balance
of ustmentl
TOTAL
ACCOUNT Tvpe COMPANY
4041P 3 (4,193,902) SG
111rP 3 (4,079,001) SG
403HP 3 (2,423,821) SG-P
108HP 3 2,276,626 SG-P
PAGE 8.10
IDAHO
FACTOR % ALLOCATED REF#
6.1116%(256,314) 8.10.2
6.11160/o (249,2921 8,10.2
6.1116%(148,134) 8.10.1
6.11160/o 139,138 8.10.1
FACTOR
SCHMAT 341110 3282 3
SCHMAT 341110 3282 3
(4,193,902)
1,s91,628
712,869
(2,423,82',t)
919,864
882,236
6.1116Yo
6.11160/0
6.11'.160/o
6.11160/o
6.11160/o
6.11160/o
(2s6,314)
97,274
43,568
SG
SG
SG
SG
SG
SG
(1 48,1 34)
56,218
53,919I
This adjustment reflects the impacts of the Klamath Hydroelec{ric Settlement Agreement (KHSA). Consistent with the stipulation in PAC-E-13-
02, beginning in January 1,2014, depreciation expense forthe Klamath facilities is setto 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 deferred, and amortization will be proposed in the
next general rate case.
I
Page 8.'10.1IRocky Mountain Powsr
Results of Operations . December 2016
Klamath Hydroelectric Settlement Agreement
Year End
Existing Klamath Plant Balances
Adiust deoreciation to oo throuoh December 31. 2022
Gross EPIS (YE Basis)
Depreciation Expense (12 ME)
Depreciation Reserve (YE Basis)
Depreciation rale lor 2022 life:
Month
Actuals As Booked December 2017
December 2016 Year Year End Adjustment89,310,344 89,310,344 - Ref.8.107,471,944 5,048,123 (2,423,8211 Ref.8.10(66,346,358) (64,069,731) 2,276,626 Ref. 8.10
5.65e/o
EPIS Balanco
Depreciation
Expense
Depreciation
Reseru6
Dec-16
Jan-17
Feb-17
Mar-17
Apr-17
May-l7
Jun-l 7
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
89,310,344
89,310,3,{4
89,310,344
89,310,344
89,310,344
8S,310,344
89,310,344
89,310,344
89,310,344
89,310,344
89,310,344
89,310,344
89,310,344
420,677
420,677
420,677
420,677
420,677
420,677
42A,677
420,677
420,677
420,677
420,677
420.677
(59,021,609)
(59,442,286)
(s9,862,e62)
(60,283,639)
(60,704,316)
(61 ,124,993)
(61 ,545,670)
(61,966,347)
(62,387,024)
(62,807,701)
(63,228,378)
(63,649,054)
(64.069.731)t 89,310,3,14 5,048,123 (64,069,7311
See Above See Above See Above
"Depreciation reserve adjusted perthe stipulation in PAC-E-13-0. Existing depreciation rates were used forthe period
prior to January 1,2014, with depreciation rates revised on January 1,20141o fully amortize by December 31,2022.
t
Page 8.10.2
Rocky Mountain Power
Results of Operations - December 2016
Klamath Hydroelectric Settlement Agreement
Year End
Klamath Relicensing &
Settlement Process Costs
Actuals As Booked
December 2016
Year End
Forecast
December 2017
Year End Adjustment
Gross EPIS (YE Basis)
Amortization Expense (12 ME)
Amortization Reserve (YE Basis)
74,111,750
8,272,903
(49,637,745)
74,111,750
4,079,001 (4,193,902) Ref. 8.10
(53,716,745) (4,079,001)Ref.8.10
See Below
Amortization rate for 2022life:5.50o/o
Month EPIS Balance
Amortization
Expense
Amortization
Reserve
Dec-16
Jan-17
Feb-17
Mar-17
Apr-17
May-17
Jun-l7
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
74,111,750 (49,637,745)74,111,750 339,917 (49,977,661)74,111,750 339,917 (50,317,578)
74,111,75O 339,917 (50,657,495)74,111,750 339,917 (50,997,41 1)74,111,750 339,917 (51,337,328)
74,111,750 339,917 (51,677,245)
74,111,754 $9,917 (52,017 ,162)74,111,750 339,917 (52,357,078)
74,111,750 339,917 (52,696,995)
74,111 ,750 339,91 7 (53,036,912)
74,111,7sO 339,917 (53,376,829)
74,111,750 339,917 (53,716,745)
74,11'.1,750 4,079,001 (53,716,7451
See Above See Above See Above
Rocky Mountain Power
ldaho Results of Operations - December 2016
ldaho Populus - Terminal
Adjustment to Expense:
Amortization of Depreciation Expense Deferral
Adjustment to Tax:
Schedule M Addition
Deferred lncome fax Expense
of ent:
PAGE 8-11t
ACCOUNT Tvpe
404tP 1
SCHMAT 141110 1
TOTAL
COMPANY
303,631
303,631
(115,231)
FACTOR
ID
FACTOR %
Situs
Situs
Situs
IDAHO
ALLOCATED
303,631
REF#
8.11.1
ID
ID
303,631
(115,231)
I
Order 32432, Sec.1 4, Docket No. PAC-E-1 1 -1 2 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 defenal 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 deferral forthe Populus-Terminal transmission line currently not included in unadjusted results to
ldaho for '12 ME December 2016.
o
Rocky Mountain Power
Results of Operations - December 2016
ldaho Populus-Terminal
Depreciation Expense - Transmission
Month Monthly Balance Cumulative Balance
Page 8.1 1.1t
t
Jan-1 6
Feb-16
Mar-16
Apr-16
May-'l6
Jun-1 6
J ul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
Total
25,303
25,303
25,303
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
303,631
Ref.8.11
Account nunrber 555142
1 000
207J
Depr-Tra,nm - ID Adj
Pacrf€orp
DEphy cunency USD
C;edit! ,:,, B#|fe iCrri{rhtive bebnre
25,302.61 50,685.22
25,302.61 75,907.83
25,392.6L 101,210.44
126,513.05
303,631.32
Company code
Business area
Ftsral year
Afl documents in
4
5
6
1
L2
25,392.,is;soz.gr ' ,
25,302.61
z5,19z.or
25,302.61
I
Rocky Mountain Power
ldaho Results of Operations - December 2016
Carbon Plant Closure
Adjustment to Amortization Expense:
Remove system alloc deferral
Correct Allocation
Add situs alloc deferral
Add situs alloc defenal
Add situs alloc defenal
Remove O&M expense from base oeriod
Operation Supv and Engineering
Non-NPC Fuel Cost
Misc Steam Power Expense
Maintenance of Structures
Maint of Misc Steam Plant
Adjustment to Rate Base:
Remove Reo Asset from base period
ldaho Unrec Plant reg asset
ldaho Removal Cost reg asset
Carbon M&S reg asset
lnclude Req Asset in oro forma period:
ldaho Unrec Plant reg asset
ldaho Removal Cost reg asset
Adjustment to Tax:
Sch M Deduction - Removal Spend
Def lnc Tax Exp Adj- Removal Spend
ADIT - Removal Spending
Remove ADIT - Unrecovered Plant
Remove ADIT - Removal Spending
Remove ADIT - Remove Reg Asset - lnventory
of ustment:
PAGE 8.12
ACCOUNT Tvoe
403SP 1
500
501
506
511
514
182M
182M
182M
182M
182M
TOTAL
COMPANY FACTOR %
6.11160/o
Situs
Situs
Situs
6.11160A
6.4028%
6.11160k
6.1116Yo
6.11160/o
Situs
Situs
6.1116o/0
Situs
6.11160
6.1116%
6.11160/o
6.1116y0
Situs
Situs
6.11160/"
IDAHO
ALLOCATED REF#
(343,269) 8.12.1
- 8.12.1
478,639 8.12.1- 8.12.1
135,370
FACTOR
SG
UT
ID
WY
SG
SE
SG
SG
SG
407
407
407
4101
283
283
282
283
(5,616,693)
3,444,641
478,639
1,693,4'14
3 (4,893)3 (10,234)3 (17,389)3 2,3123 (11,923)
(42,127)
(1,914,555)
(1,247,697)
(3,449,406)
1,435,916
23,899,574
994,1 99
377,308
(9,070,126)
181,656
473,513
1,309,084
(299) 8.12.3
(65s) 8.12.3
(1,063) 8.12.3141 8.12.3
(729\
(2,604)
1,435,916
1,460,643
(1,914,555) 8.12.4
(1,247,697) Tab 817
(210,813) Tab 816
8.12.3
3
J
3
3
3
3
3
3
3
3
ID
ID
SG
ID
SG
8.12.4
8.12.5
SCHMDT
U
SG
SG
SG
ID
ID
SG
60,761
23,060
(554,329)
181,656
473,513
80,006
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 3291 0, 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 adjusts the results of operations for four items related to the Carbon plant closure. First, this adjustment corrects the allocation of the booked
amortization expense associated with the unrecovered plant and removal costs regulatory assets. Second, this adjustment removes the Carbon
Plant operations and maintenance expense. Third, this adjusts the unrecovered plant and removal costs regulatory asset balances and
associated amortization expense in the unadjusted results to reflect the amounts in the 12 months ending December 31 , 2017. Lastly, this
adjustment captures the effects of the pro forma regulalory assets on defened income taxes.
Page 8.12.1
I Rocky Mountain Power
Results of Operations - December 2016
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. Amortization to expense of unrecovered
plant began in ldaho in May 2015, after the plant was retired. Amortization of closure cosl
will begin in ldaho with the next ldaho General Rate Case. Deferral and amortization of
depreciation expense was booked on a company system factor, but needs to be allocated
situs to Utah, ldaho, and Wyoming, as appropriate. The accounting detail is provided on
Page 8.12.2.
Actual
UT, lD, \A/Y depn deferral
Correct
Utah depn deferral
ldaho depn deferral
Wyoming depn deferral
Amount
5,616,693
3,4M,641
478,639
1,693,414
___1616,999_
Account
4O3SP
Factor
SG
UT
ID
VVY
Ref
8.12
407
407
407
8.12
8.12
8.12
I
t
Page a.12.2
a
Rocky Mountain Power
Results of Operations - Decembar 2016
Carbon Plant Closure
Deferral of Depreciation Expense - 1 2 Months Ended December 2016
Year Posting
period
AEount Numberl Amount Text Ref. IFERC Accountl FERC
Document I I Location
Nrmber I I
Actual
Alloetion
Corect
Allocation
t
2016
2016
20'16
2016
2016
2016
2016
2016
2016
2416
2016
2016
2016
2016
201 6
2016
201 6
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
20 t6
20'16
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
201 6
201 6
2016
6 1
I
1
1
2
2
a
2
3
4
4
4
4
5
5
5
6
6
6
b
7
7
7
7
8
I
8o
q
I
I
10
10
10
'10
1t
11
11
1'l
12
12
12
12
5651 31
5651 31
56513't
565131
5651 31
5651 31
5651 31
5651 31
565131
565131
5651 31
5651 31
5651 31
5651 3 1
5651 31
5651 31
5651 31
565131
565131
565't31
565131
565131
5651 31
56513'l
565131
565131
5651 31
5651 31
5651 31
5651 31
5651 31
5651 31
5651 31
5651 31
5651 31
56513 1
5651 31
5651 31
5651 31
565 1 31
5651 31
565131
5651 31
5651 31
565 1 31
5651 31
5651 31
96,515,65
287,053.43
39.886.55
44,602.16
96,51 5.65
2A7.053.43
39.886,55
44,602.16
96.515.65
287.053,43
39,886.55
44,602.16
96,515.65
287,053,43
39.886.5s
44,602.16
96.515.65
287.053.43
39,886.55
44.602.16
96.515.65
287.053.43
39,886.55
44,602.16
96,515.65
287.053.43
39,886.s5
44,602.16
96.515.65
287,053.43
39,886.55
44.60?.16
96,5't5.65
287.053.43
39.886.55
44,602.16
96,515.65
287,0s3.43
39,886.55
44,602.16
96.515.65
287,053.43
39.886-55
44.602.1 6
96,515.65
287,053.45
129704916
129704916
129704916
129774594
129774594
129774594
129774594
129857449
129857449
129857449
129857449
'130't 76512
'130176512
130176512
130176512
130255249
130255249
130255249
1 30255249
130334547
1 30334547
1 30334547
1 30334547
13062651 3
130626513
130626513
130626513
1 30664205
I 30664205
'130664205
130664205
130783003
130783003
130783003
130783003
I 31085063
r31085069
1 31085069
131085069
131 164987
131 1 64987
1 31 164987
131 164987
131235447
13',1235447
13',t235447
131235447
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
4032000
WY Defered Carbon Decomm
Amortize WY Defened Carbon Depreciation
Amortize UT Defened Carbon Depreciation
Amortize lD Defened Carbon Depreciation
Amortize VVY Defened Carbon Decomm
Amortize WY Defened Carton Depreciation
Amortize UT Defened Carbon Depreciation
Amortize lD Defened Carbon Depreciation
Amortize WY Defered Carbon Decomm
Amortize VVY Defened carbon Depreciatlon
Amortize UT Defered Carbon Depreciation
Amorlize lD Deferred Carbon Depreciation
Amortize VVY Defened Carton Decomm
Amortize VVY Defened Carbon Depreciation
Amortize UT Defened Carbon Depreciation
Amortize lD Defened Carlron Depreciation
Amortize \A/Y Defened Carbon Decomm
Amortize Uy'Y Defered Carbon Depreciation
Amortize UT Defened Carbon Depreciation
Amortize lD Defened Carbon Depreciation
Amortize VfY Deferred Carbon oecomm
Amortize VVY Defened Carbon Deprecialion
Amortize UT Oefened Carbon Depreciation
Amortize lO Defened Carbon Depreciation
Amortize VvY Oefened Carbon Decomm
Amortize VVY Defened Carbon Depreciation
Amortize UT Defened Catbon Oepreciation
Amortize lD Defened Ca$on Oepreciation
Amortize VVY Defened Carbon Decomm
Amortize WY Defered Carbon Depreciation
Amortize UT Defened Carbon Depreciation
Amortize lD Deferred Carton Depreciation
Amortize VVY Defered Carbon Decomm
Amortize VVY Defened Carbon Depreciation
Amortize UT Defened Carbon Depreciation
Amortize lD Oefened Carbon Depreciation
Amortize VVY Delered Carbon Decomm
Amorlize VVY Defered Carbon Deprecialion
Amortize UT Defered Carbon Depreciation
Amortize lO Defered Carbon Oepreciation
Amortize VVY'Defered Carbon Decomm
Amortize VVY Defered Carbon Deprecialion
Amortize UT Defened Carbon Depreciation
Amortize lD Defened Carbon Depreciation
Amortize VVY Defened Carbon Decomm
Amortize VVY Defened Carbon Depreciation
Amortize UT Defened Carbon Depreciation
39,886,55 Amortize lD Defened Carbon Depreciation
____!,gLqE!49-
114
109
106
114
114
109
106
114
114
109
106
'114
114
109
106
114
114
109
106
114
114
109
106
't14
't14
109
106
't14
114
109
106
114
114
109
106
114
114
'109
106
't'14
114
109
106
114
114
109
106
UT
ID
UT
ID
UT
to
UT
ID
UT
ID
UT
ID
UT
ID
UT
ID
UT
ID
UT
ID
UT
ID
UT
ID
SG
SG
DU
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
Dg
SG
Dg
SU
SG
5b
SG
SG
SG
SG
SG
Jb
>u
SG
SG
SG
SG
SG
Jg
SG
SG
SG
SG
Sg
SG
SG
o
Page 8.12.3
I Rocky Mountain Power
Results of Operations - December 2016
Carbon Plant Closure
Base Period Rate Base and Operation & Maintenance Expense
Carbon Plant and related facilities operation and maintenance expense
FERC 12ME
Description Acct Factor December 2016 Ref.
Operation Supv and Engineering
Non=NPC Fuel Cost
Misc Steam Power Expense
Maintenance of Structures
Maint of Misc Steam Plant
500
501
506
511
514
4,893
10,234
17,389
12,3121
11,923
8.12
8.12
8.12
8.12
8.12
SG
SE
SG
SG
SG
142 27
t
I
Page 8.12.4
I
I
Rocky Mountain Power
Results of Operations - December 2016
Carbon Plant Closure
Unrecovered Plant Depreciation Deferral
Account 187330 - Carbon Unrecovered Plant
Jan-1 5
Feb-1 5
Mar-15
Apr-15
May-15
Jun-1 5
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Jan-16
Feb-16
Mar-16
Apr-16
May-16
Jun-1 6
Jul-16
Aug-'16
Sep-16
Oct16
Nov-16
Dec-16
Jan-17
Feb-1 7
Mar-17
Apr-17
May-17
Jun-1 7
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
Beg 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
1,914,555
1,874,668
1,834,781
1,794,895
1,755,008
1,715,122
1,675,235
1,635,349
1,s95,462
1,555,576
1,515,689
1,475,802
Deferral
173,717
173,717
173,717
84,762
Amortization 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
1,914,555
1,874,668
1,834,781
1,794,895
1,755,008
1,715,122
1,675,235
1,635,349
1,595,462
1,555,576
'1,515,689
1,475,802
1,435,916
(3e,887)
(39,887)
(39,887)
(39,887)
(39,887)
(39,887)
(3e,887)
(39,887)
(39,887)
(3e,887)
(39,887)
(3e,887)
(39,887)
(39,887)
(3e,887)
(3e,887)
(3e,887)
(39,887)
(39,887)
(39,887)
(39,887)
(3e,887)
(39,887)
(39,887)
(3e,887)
(3e,887)
(39,887)
(39,887)
(39,887)
Ref 8.12
Ref 8.12
887)
887)
20
39
39,887
t
I
Fage 8.12.5
Rocky Mountain Power
Results of Operations - December 2016
Carbon PIant
Removal Costs
Month / Year
Unspent
Removal
Regulatory
Asset
Carbon Removal
Amortization (1) in Rates
Estimated
Removal
Spending
Estimated
Cumulative
Removal
Spending
Net Regulatory
Asset (2)
Dec 2015
Jan 2016 20,124,000
Feb 2016
Mar 2016
Apr 2016
May 2016
Jun 2015
Jul 2016
Aug 2016
Sep 2016
Oct 2016
Nov 2016
Dec 2016
Jan2017
Feb 2017
Mar 2017
Apr 2017
May 2017
Jun2017
Jul 2417
Aug2017
Sep 2017
od2017
Nov 2017
Dec2Q17
3,158,286
21 5,1 51
3,583,995
2,494,429
1,874,698
1,878,124
1,962,114
2,630,1 99
1,745,513
562,515
787,514
397,136
1 ,615,703
289,941
227,833
182,663
201,985
88,277
3,500
3,1 58,286
3,373,437
6,957,432
9,451,860
'1 1,326,559
13,204,682
'15,166,796
1 7,796,995
19,542,508
20,105,022
20,892,536
21,289,672
22,9A5375
23, 195,316
23,423,149
23,605,812
23,807,797
23,896,074
23,899,574
23,899,574
23,899,574
23,899,574
23,899,574
23,899,574
23,899,574
3,1s8,286
3,373,437
6,957,432
9,451,860
1't,326,559
13,204,682
1 5,1 66,796
17,796,995
1 9,s42,508
20,105,422
20,892,536
21,289,672
22,905,375
23,1 95,31 6
23,423,149
23,605,812
23,807,797
23,896,074
23,899,574
23,899,574
23,899,574
23,899,574
23,899,574
23,899,574
23,899,574
Ref 8.12I
(1) Amortization will begin with the effective date of the next ldaho general rate case.
(2) Excess of removal spending over amounts collected from customers.
I
o
t
5.8638%
5.8638%
Situs
Situs
Situs
Rocky Mountain Power
ldaho Results of Operations - December 2015
Prepaid Pension Asset
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
Descri nof
ACCOUNT Tvpe
182M
182M
182M
182M
2283
TOTAL
COMPANY
148,865
1,643,198
(s61,824)
(518,803,720)
274,019,572
(243,553,910)
I (105,165,411)'1 196,891,1991 (623,609)1 (56,496)1 213,219
91,258,902
190
283
283
283
283
FACTOR FACTOR%
Situs
Situs
Situs
5.8638%
5.8638%
PAGE 8.13
IDAHO
ALLOCATED REF#
(30,421,511)
16,067,906
(14,353,605) 8.13.1
(6,166,669)
11,545,268
5,378,599 8.13.1
CA
OR
UTso
SO
SO
SO
OR
CA
UT
o
This adjustment removes the Company's net prepaid asset associated with its pension and other postretirement welfare plans, net of associated
accumulated deferred income taxes in unadjusted results. Please refer to adjustment 4.10 - ldaho Pension Expense Cash Basis for treatment of
pensions in results.
Page 8.13.1
o
Rocky Mountain Power
Results of Operations - December 2016
Prepaid Pension Asset
FERC
Pension
Account Factor
December 2016
Year Ending
Allocation Ref
182M
182M
182M
182M
2283
CA
OR
UT
SO
SO
(148,865)
(1,643,198)
56{,824
518,803,720
(274,019,5721
8.13
8.13
8.13
8.13
8.13
8.13243,553,9{0
FERG December 2016
Year Ending
Allocation
Tax
Account Factor Ref
a
190
283
283
283
283
SO
SO
OR
CA
UT
't05,165,411
(196,891,199)
623,609
56,496
(213,2191
8.13
8.13
8.13
8.13
8.13
8.13(91,258,902)
t
Rocky Mountain Power
ldaho Results of Operations - December 2016
Deer Creek Mine
Adjustment to Revenue:
Residential
Commercial & lndustrial (includes lrrigation)
Public Street & Highway
Adjustment to Expense:
Remove base oeriod amortization
Wyoming Deer Creek closure cost amortization
Adjustment to Rate Base:
Remove base oeriod reo assets
Unrecovered Plant
Closure Cost
Fuel lnventory Offset
lnterest on Bowie note contra
UMWA PBOP Savings
Add oro forma req assets
Unrecovered Plant
Closure Cost
Fuel lnventory Offset
lnterest on Bowie note contra
UMWA PBOP Savings
Tax Adjustment:
Remove base period tax
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Schedule M Adjustment
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Deferred lncome Tax Expense
Defened lncome Tax Expense
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Add oro forma period tax
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
of
FACTOR FACTOR %
6.11160/o
Situs
Situs
Situs
8.14.1
8.14.1
8.14.1
PAGE 8.14
REF#Tvoe
1 82M
1 82M
182M
182M
182M
182M
182M
182M
1 82M
182M
SCHMAT 3
SCHMDT 3
SCHMAT 3
SCHMDT 3
TOTAL
COMPANY
(364,7',17\
(552,601)
(3,684)
(921,002)
(3,189,660)
(43,729,270)
(48,717.715)
309,975
68,174
763,678
22,652,917
57,132,814
(451,602)
(1 19,812)
(381,839)
(27,685,565)
(12,705,124)
(375,321)
806,944
'10,506,956
(4,821,722)
142,438
306,243
77,730,492
2,717,497
(315,696)
(73,922,862)
606,122
(3,1s8,689)
IDAHO
ALLOCATED
(364,717)
(552,601)
(3,684)
(921,002)
(2,799,916)
(3,1 19,31 8)
309,975
68,174
763,678
1,450,430
3,658,123
(451,602)
(7,671)
(381,839)
(1,772,663)
(813,489)
(22,008)
806,944
672,744
QAB,727)
8,352
306,243
4,976,960
159,348
(315,696)
(4,733,163)
606,122
(185,219)
ID
ID
ID
SG
440
442
444
506
3
3
3
3
J
3
J
3
J
3
3
3
3
3
3
3
3
(194,939) Tab 82
SE
SE
ID
ID
ID
SE
SE
ID
SE
ID
6.4O28o/o
6.4028o/o
Situs
Situs
Situs
6.4028Yo
6.4028o/o
Situs
6.4028o/o
Situs
6.4028Yo
6.4028Yo
5.8638%
Situs
6.4028Yo
6.4028o/o
5.8638%
Situs
6.4028Yo
5.8638%
Situs
6.4028o/o
Situs
s.8638%
8.14.2
8.14.3
8.14.4
8.14.5
8.14.2
8.14.3
8.14.4
8.14.5
8.14.6
41110
41010
41110
41010
SE
SE
SO
ID
SE
SE
SO
ID
SE
SO
ID
SE
ID
SO
283
283
283
283
283
283
3
1,
3
Deer Creek mine closed at the erld of 2014. The Deer Creek assets were retired or sold in May, 2015. This transaction and the related deferral of
costs, balances and losses to regulatory assets was approved in IPUC Order No. 33304. Unrecovered plant has been sel 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. Deferral of the savings due to reduction in fuel inventory and the reduction of postretirement benefit expense is reflected as a reduction in
revenues.
t Rocky Mountain Power
Results of Operations - December 2016
Deer Creek Mine Glosure
Savings in Company Postretirement Benefits due to UMWA Settlement
The closure of the Deer Creek mine resulted in lower fuel inventory levels and postretirement expense
which have not been built into rates. Until rates are re-set, the Company will accrue a regulatory
liability for these by reducing revenues.
Accrual
Account Description
186861 Return Otfset for Reduction in Fuel lnventory
186852 Return Offset for Sale of Fossil Rock
Soread to Revenue Accounts
440 Residential Sales
442 CommercialSales
442 lndustrial (includes lrrigation)
444 Public Street and Highway Lighting
Reduce revenue accounts for savinos:
440 ResidentialSales
442 Commercial & lndustrial Sales
442 lndustrial (includes lrrigation)
444 Public Street and Highway Lighting
Page 8.14.1
(1s7,324',)
(763,678) Ref 8.14.6
(921,002)
39.600%
23.300o/o
36.700%
O.401o/o
100.000%
(364,7171 Ref 8.14
(214,593) Ref 8.14
(338,008) Ref 8.14
(3,684) Ref 8.14
(921,002)
t
I
PageB.14.2
t
I
Rocky Mountain Power
Results of Operations - December 2016
Deer Creek Mine Closure
Unrecovered Plant
2017 January
February
March
April
May
June
July
August
September
October
November
December
Beq Balance
43,729,270
41,972,907
40,216,545
38,460,182
36,703,819
34,947,456
33,191 ,094
31,434,731
29,678,368
27,922,005
26,165,643
24,409,280
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)
(1,756,363)
End Balance
41,972,907
40,216,545
38,460,182
36,703,819
34,947,456
33,191,094
31,434,731
29,678,368
27,922,005
26,165,643
24,409,280
22,652,917 Ref 8.14
(21,076,353)
Detail of Unrecovered Plant Balance as of L2l31,l2OL6
Account
186801
186802
1 86805
1 86806
1 8681 1
1 8681 5
1 8681 6
Amount
70,603,305
1,077 ,694
3,959,789
1,614,210
9,902,284
93,579
(4,440,336)
Description
EPIS - Tangible
EPIS - lntangible
CWIP
PS&I
Loss on Sale of Assets
Deer Creek Sale - CWIP
Joint Owner Portion
186817 Less Acc Amort
82,810,525
(3e,081,255)
43,729,270
Ref 8.14
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)
1,579,313
79,931
97 118
1,756,363
t
Page 8.14.3
t
o
Deferral
608,122
683,383
721,260
1,767,471
1,713,379
1,790,934
284,559
221,359
1 56,1 5g
1 56,1 59
1 56,1 59
1 56,1 59 Ref 8.{4
Rocky Mountain Power
Results of Operations - December 2016
Deer Creek Mine Closure
Closure Costs
2016 January
February
March
April
May
June
July
August
September
October
November
December
Additions to Closure Costs
Jan-17
Feb-1 7
lilar-17
Apr-17
It/'ay-17
Jun-1 7
Jul17
Aug-17
Sep-1 7
Oct-17
Nov-17
Dec-17
Beg Balance
48,717,714
49,325,836
50,009,219
50,730,479
52,497,949
54,211,328
56,002,262
56,286,821
56,508,180
56,664,338
56,820,497
56,976,656
End Balance
49,325,836
50,009,219
50,730,479
52,497,949
54,211,328
56,002,262
56,286,821
56,508,180
56,664,338
56,820,497
56,976,656
57,132,814
Detail of Closure Costs Balance at 12131/2015
Balance
Account Description L2/3712O16
186820 ARO 3,748,151
186825 M&S 4,492,192
186826 Prepaid Royalties 842,957
186828 Recovery Royalties 3,547,353
186830 Union Suppl Benefits 1,603,003
186833 Non-Union Severance 2,494,699
186835 Misc Closure Costs 30,900,552
186836 Closure to Joint Owners (1,889,877)
186839 Deer Creek Tax Flow-Through 2,978,683
Total Closure Costs at 1213112016 48,7L7,7L4 Ref 8.14
608,122
683,383
721,260
1,767 ,471
1,713,379
1,790,934
284,559
221,3s9
1 56,1 59
1 56,1 59
1 56,1 59
1 56,1 59
Total Closure Costs 1213112017 _5?,132,814_
Ref 8.14o
Page 8.14.4
a
Rocky Mountain Power
Results of Operations - December 2016
Deer Creek Mine Closure
Fuel lnventory Offset (Account 186861)
20{7 January
February
March
April
May
June
July
August
September
October
November
Beq Balance
(309,975)
(325,794)
(336,826)
(348,241)
(358,053)
(366,514)
(374,133)
(382,197)
(392,968)
(406,219)
(420,259)
(434,72e)
Deferral
(15,81e)
(11,032)
(1 1,415)
(e,812)
(8,460)
(7,620)
(8,064)
(10,771)
(13,251)
(14,040)
(14,470)
(16,874)
End Balance
(325,794)
(336,826)
(348,241)
(3s8,053)
(366,514)
(374,1 33)
(382,197)
(392,968)
(406,21e)
(420,259)
(434,72e)
(451,6021
Ref 8.14
Detail of 1213112016 Balance
Account Description
186861 ROR Offset - Fuel Inventory
Amounto(309,975)
Ref 8.14
o
Page 8.14.5
t Rocky Mountain Power
Results of Operations - December 2016
Deer Creek Mine Closure
lnterest on Bowie Note Offiset
The Bowie note arose due to the sale of the preparation plant.
lnterest on the note is a regulatory asset offset.
Beg Balance Deferral End Balance
2017 January
February
March
April
May
June
July
August
Septembe
October
Novembel
December
(68,174)
(72,868)
(77,563)
(82,257)
(86,691)
(e1,124)
(95,558)
(99,730)
(103,903)
(108,076)
(1 1 1,988)
(115,e00)
(4,694)
(4,6e4)
(4,6e4)
(4,434)
(4,434)
(4,434)
(4,173)
{4,173)
(4,173)
(3,e12)
(3,912)
(3,912)
(72,868)
(77,563)
(82,257)
(86,691)
(91,124)
(95,558)
(ee,730)
(103,903)
(108,076)
(111,e88)
(115,900)
(119,8121
Ref 8.14
t Detail of 1213112016 Balance
Account Description Amount
186863 ROR Offset - Bowie Note lD (68,L741
Ref 8.14
o
Page 8.14.6
I
I
Rocky Mountain Power
Results of Operations - December 2015
Deer Creek Mine Closure
Savings Resulting from the UMWA PBOP Settlement
The UMWA PBOP settlement resulted in lower PBOP expense for the rest of the Company
The ldaho portion of these savings are being deferred and will be considered in the next
ldaho General Rate Case.
End Bal
Beg Bal
lncrease
(1,145,517)
(763,678)
(381,839) Ref 8.14
End Bal
Jan-1 6
Feb-16
Mar-16
Apr-16
May-16
Jun-1 6
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
Jan-17
Feb-17
Mar-17
Apr-17
May-17
Jun-1 7
Jul-17
Aug-17
Sep-17
Oct-17
Nov-17
Dec-17
Bes Bal
(572,758)
(604,578)
(636,3e8)
(668,218)
(700,038)
(731,858)
Deferral in 2016
(763,678)
(795,4e8)
(827,318)
(859,1 38)
(890,958)
(922,778)
(954,5e8)
(986,417)
(1,018,237)
(1,050,057)
(1,081,877)
(1 ,'1 13,697)
Deferra I
(572,758)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
1763,6781
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(31,820)
(572,7s8)
(604,578)
(636,398)
(668,218)
(700,038)
(731,858)
(763,678)
Ref 8.14.1
(795,498)
(827,318)
(859,1 38)
(890,958)
(922,778)
(954,5e8)
(986,417)
(1,018,237)
(1,050,057)
(1,081,877)
(1,1 13,697)
(1,145,5171
t
I
I
ldaho Results of Operations
December 2016
Year End Factors
I
Page 9.1
a o
r E
ts
o
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oi
o
ts
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o
q
oi
d
ts
c
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F
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F
a
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o
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co
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z
,
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tsooI o;o;
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o
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2016 FACTORS
COINCIDENTAL PEAKSo
a
o
Month
Jan-16
Feb-1 6
Mar-16
Apr16
May-16
Jun-1 6
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
Day
4
2
15
to
31
28
28
'16
1
19
30
14
Day
4
2
15
26
31
2e
)A
to
I
19
30
14
Day
4
2
26
31
28
28
16
1
19
14
2,288
2,297
2,058
1,926
1,970
2,202
2,463
2,322
1,821
1,917
2,089
2,288
2,297
2,058
1,926
1,970
2.202
2,463
) L)2
1,917
2,089
738
712
604
508
590
772
817
786
588
601
607
1,021
967
956
881
886
1,023
ooe
1,040
1,024
892
1,028
214
219
210
202
203
209
204
202
194
197
209
214
219
210
242
ZUJ
9no
204
194
197
209
221
3.498
a ,oo
2,909
2.e26
3,1 94
4.698
4.940
4,564
4.210
2.868
(124)
12
446
425
346
368
495
839
575
626
s58
380
383
Time
18
8
I
a
tt
16
17
15
o
18
18
Time
NON.FERC FERC
UT
3
3
2
2
2
3
3
?
J
2
J
5
'56 43.934 5 886 2 483 43.899 99.66
'134
145
125
119
122
134
139
139
110
114
124
3,50 1
3,302
2,912
2,829
3,'196
4,702
4,943
4,567
4,213
2,870
3,418
8.342
8,068
7.211
6,833
7,463
9,881
10,139
9,681
8,512
a o7l
7.858
W.
708
Month
Jan-1 6
Feb-1 6
Mar-16
Apr16
May-16
Jun-1 6
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16
Month
Jan- 1 6
Fetr16
Mar-16
Apr-16
May- 16
Jun-1 6
Jul-1 6
Aug-l 6
Sep-1 0
Oct-16
Nov-1 6
Dec-16
Month
Jan-1 6
Feb-1 6
Mar-16
Apr-16
May-16
Jun-1 6
Jul-1 6
Aug-1 6
Sep-1 6
Oct-16
Nov-16
Dec-1 6
Day
4
2
15
26
ct
28
28
16
1
19
30
14
Time
18I
8
I
17
to
tt
15I
18
to
18
8
8
8
17
16
17
15I
4a
18
18
a
8I
17
1b
17
15
8
18
18
for Curtailments
(less)
(124)
equals
12 76
(1 36)
(1 28)
(1 26)
(1 30)
(1 36)
\tzol
(126)
(1 s0)
(1 36)
{128)
(1 26)
(1 30)
{124)
8,218
8,068
7,211
6,833
7,463
9,745
10,01 1
9,554
8,381
6,971
7,858
708
31
J9
42
137
50
43
41
COINCIDENTAL PEAK SERVED FROM COMPANY RESOURCES
NOn.FERC FERG
UI
J
3
2,
3
3
3
3)
3
525 25.938 8.141 11.756 43.290 5.886 2.483 35 oo
134
145
125
119
122
lJ4
1ao
1"O
110
114
124
738
712
604
508
590
772
817
786
588
601
607
818
1,021
967
956
881
886
1,023
998
1,040
1,028
892
1,028
3,302) a1)
2,829
3,1 96
4,566
4,815
4,440
4,082
2,870
3,418
3.374
3,299, ono
2.826
3,1 94
4,563
4.812
4.4?7
4,080
z,6oo
e,415
446
425
346
368
495
839
575
626
JOU
445
+ ptus
Adjustments for Ancilary Services Contracts including Reserves, Direct Access and Class { DSM Programs Treated As System Resources (Addltions to
Time
34
34
31
35
39
42
50
50
43
?o
4
Page 9.1 3
ALLOCATIONS USING
HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2016 FACTORS
COINCIDENTAL PEAKS
equals
Month
Jan-1 6
Feb-1 6
Mar-16
Apr-16
May-16
Jun-1 6
Jul-1 6
Aug-16
Sep- 1 6
Oct-16
Nov-16
Dec- 1 6
Day
4
2
15
26
31
28
28
16
1
19
30
14
Time
18I
I
17
16
.17
I
1B
18
134
145
125
119
122
134
139
139
110
114
124
124
2,322
Z,JJ I
2,089
1,961
2,048
2,244
2.513
2,371
1,864
1,956
2,131
712
604
508
590
772
817
786
588
601
607
818
1,021
967oia
881
886
1,423
998
1,040
1,028
892
1.028
3,377
3,302
2,912
2,829
3,1 96
4,566
4,827
4,440
4,082
2,870
3,418
446
425
346
368
495
839
651
626
558
380
383
214,t o
I tv
202
203
209
204
202
194
197
209
3,374
a roo
, ono
2,826
3,194
4,563
4,824
4,437
4,080
2,868
3,415
8,252
8,1 02
7,242
6,868
7,s01
9,787
1 0,1 48
9,604
8,425
7,010
7,899
2
+plus
for Peaks re
Month
Jan-1 6
Feb-16
Mar16
Apr-16
May-16
Jun-1 6
Jul-16
Aug-16
Setr,16
Oct-16
Nov-1 6
Dec-16
Day
4
2
15
26
31
28
28
'16
1
19
30
14
Time
18
8
8
8
17
'16
17
8
'18
18
7
I
4
10
(0)
(3)
0
(1)
0
2
12
41
130
94
144
(6)
(1 3e)
11
(101)
13
158
197
30
bl
35
48
(40)
(8s)
(31)
(3s)
(3)
88
74
(1)
12
7
(8)
(25)
2
18
a
27
28
5
4
ou
36
(335)
(232)
(1 2e)
(1 86)
43
(1)
1
9
10
30
(20)
2
9
(1 e)
7
10
(0)
'I
1
2
(1)
(1)
0
0
0
J
3
5
4qa
60
36
(335)
(232)
(12e)
(1 86)
99
81
218
206
292
12
(607)
(247)
(23s)
(1 e2)
J6C
71
34
equals
Month
Jan-16
Feb-16
Mar-'16
Ap&l6
May'16
Jun-1 6
Jull 6
Aug-16
Sep-16
Oct-16
Nov-'16
Dec-1 6
Day
4
2
15
to
31
28
zo
to
1to
14
Time
18
8
8
8
17
16
17
17
IJ
8
18
18
't40
148
129
130
122
131
139
138
111
110
'136
2,303
2,461
2,183
2,105
2,002
2,105
2,524
2.270
1,877
2,114
767
780
639
556
551
687
786
751
584
689
581
1,020
980
963
aoR
879
998
999
1,058
1,031
919
1,057
3,382
2,969
2,88S
3,232
4,231
4,596
4,31 1
3.895
2,969
3,460
445
426
379
526
819
653
635
538
387
393
440
214
221
210
204tn1
208
204
202
194
240
212
219
a a?o
2.966
2,886
4.228
4.592
4.308
3,894
2.967
3,458
8,332
8,320
7,448
7,160
7,513
9,180
9,901
9,365
8,233
7,3S5
8,266
Page 9.14
ALLOCATIONS USING
HISTORICAL LOADS
3
3
2
2
3
3
?
2
3
UI
3
3
2
2
3
2
3
5
IOAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2016 FACTORS
ENERGYI
I
Year
2016
2016
2016
201 6
2016
201 6
2016
2016
201 6
2016
2016
201 6
Month
1
2
4
5
6
7
8
9
't0
11
12
CA
79,586
66,291
68,639
62,1 06
71,221
77,001
84,308
85,033
63,127
60,814
65,771
255
CA
CA
79,586
66,291
b6.oJv
62,1 06
7a nal
77,001
84,308
85,033
63,127
60,814
65,771
CA
OR
1,354,868
1,152,783
1,168,755
'1,035,377
1,072,150
1,151,914
'1,206,505
1,299,557
1,060,343
1,105,201
1 ,1 34,000
WA
436,418
354,439
344,465
302,898
326,684
346,858
384,563
410,499
344,1 66
352,151
354,260
E. WY
726,563
639,587
654,423
607,574
600,728
658,547
680,871
668,994
663,566
662.730
650,687
ID
291,364
255,51 5
246,428
238,594
307,756
473,616
480,553
397,225
275,899
252,514
231,092
ID
291,364
255,51 5
246.428
238.594
307,756
473,616
480,553
397.225
275.899
252,514
231.092
1 59,1 73
145,031
151,096
141,285
148.060
143,559
146,226
1 43,868
141,221
150,635
145,020
Net UT
2.1 93.306
1,96S.948
1.921,046
1,843.949
1.562.707
2,302,456
2,593,465
2,489.049
1 ,926.1 62
1.940.762
Total
5,243,1 95
4,585.201
4,556,366
4.233,1 65
4.490,640
5,155,606
5,578,260
5,495,882
4,567,017
4.51 1,548
4.523.081
Total UT
2,195,223
1,971,sss
1,922,559
1,845,33'l
1,964,040
2,304,1 09
2,595,235
2,450,706
2,018,696
1,927,504
1,942,251
for and Load No
UT
(9,122\
(8,351)
(6,6s4)
(8,3es)
(3,027')
(less)
ID
equals
Served to
Year
2016
2016
20't6
2016
2016
2016
2016
201 6
201 6
201 6
2016
lu to
Month
1
2
a
4
6
7
8I
10
11
12
OR WA
WA
WA
436,418
354,439
344.465
302.898
326,684
346,858
384,563
410.499
344.1 66
352,1 51
354,260
E. WY
156
NET UT
(9.122\
(8,351)
(6,654)
/a 100\
(3.027)
Total
(9.122\
Total
z5,oto
23,834
24,0?4
26.223
26,206
29.547
33,1 95
30.647
30.477
?7.749
(8,351)
(6,6s4)
(8,3s9)
(3,027)
Total
5,234,073
4 585,201
4,556,366
4,233,165
4.490,640
5,147,255
5,571,606
5,487,483
4.563,991
4,511,548
4,523.081
Year
lv to
201 6
ZU IO
2016
2016
2016
zv lo
2016
201G
2016
2016
zu to
Year
2016
201 6
201 6
2416
2018
2016
2016
2016
tv to
2016
2016
2016
Month
1
2
3
4
b
7
I
10
11
12
EAO
IJ
85
212
202
to
125
13
204
608
91
30
40
85
202
to
1)4
13
200
608
91
30
Month OR
1,354,868
1.152.783
1 .1 68,755
'1.035,377
1 ,072,1 50
1 ,151 ,914
I ,206,505
1.299.557
1.060.343
1.105.201
1 , 1 34,000
OR
23,361
21,928
23,325
?3,623
26,104
25,877
29,390
31,752
29,424
29,631
27,646
E. WY
726,563
639.587
654,423
607.574
600,728
658,547
680.871
668.994
663,566
662,730
650,687
UT
2,1 86, 1 00
1,971,555
'1,S22,559
1.845,331
1.964,040
t roE 7qo
2,s88,581
2,482.307
2,015,669
1.927 .504
1.942,251
1 59,173
145.031
151,096
141.285
1 48.060
1 43,559
146.226
143.868
141,221
150,635
145,020
Net UT
2,184,184
1.969.948
1,921,046
1,843,949
1.562.747
2,294,106
2,586.812
2,480.650
2.014,300
'1.926.162
1 .940.762
1
2
3
4
5
6
7I
o
10
11
12 4 2 5
+ plus
a<,013
Net UT
tofor
IDUT
Services Contracts
E. WY
Page 9. 1 5
ALLOCATIONS USING
HISTORICAL LOADS
Reserves
302
200
297
200
102
205
'145
244
615
755
73
205
M
I.FEF'G FtttcN,
UT
1,917
1,607
1,513
1,382
1,333
1,653
1,769
1,557
1,369
1,342
1,489
3 173
'.947.734 25.395.178 3 743 826 1 771 600 20 203 25 374 975 58.375 01
I.E,RONON.FERC
UT
1,917
1,607
1,513
1.342
I.JJJ
I,O3J
1,769
1,657
1,369
1.342
1,489
3.173
68.152 4.216.484 4,432,072 7.947.738 25.35A.216 3.743.826 1.771.600 20.203
I
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2016 FACTORS
ENERGYt = equals
Year
2016
2016
201 6
201 6
2016
201 6
2016
2016
2016
2016
2016
zu to
Month
1
2
3
4
c
o
7
o
10
11
12
79,566
66,291
58,639
62,'106
71.221
77.001
84.308
85,033
63,127
60.81 4
65.771
84 255
436.418
354,439
344.465
302,898
326,684
346.858
384,563
410.499
344.166
354.260
WA
13,603
28,173
18,406
18,303
(s,960)
(20,878)
(2,90s)
(1 2,96s)
4,465
16,961
39,223
726.563
639.587
654.423
607,574
600,728
658.547
680.871
668.994
663,566
662,730
650,687
291,666
255,715
246,725
238,794
307,859
473,821
480,697
398,469
276.514
253.270
zJ I too
ID
408
2,736
2,681
3,830
10,443
(36,381)
1,068
2,526
14,079
4,637
4,594
ID
292,074
258,450
249,406
z4z,otJ
318,302
437,440
481,766
400,995
?on (o,
257,907
235,759
'159,173
145.031
151,096
141.285
148,060
143,559
146.226
143.868
141.221
150.635
145,020
1,378.229
1,174.710
1 ,1 92,080
1.059.000
1,098,254
1,177 .791t r?< aoq
1,331,309
1.089.766
1.134,832
1,161,646
OR
34,171
68,768
37,873
37,466
7,179
(48,363)
24,592
(48.210l.
19,41 1
14,364
69,267
+ ptus
2,186.114
'1 ,971.640
1,922,771
1,845,533
1,964,056
2,255,884
2.588.594
2,482.507
2,416.278
'1,927,595
1.942,281
59S
UT
(2,682\
8,919
1 8,1 63
9,121
17,5U
(1 96,303)
(1 1 1,954)
(42,419\
2,455
(1 1,678)
30,807
UT
2,183.432
1,980.559
1.940,934
1,854,653
1 .981 ,610
2,099.580
2,476.640
2,400.089
2.418,733
1 .915,917
1,973,088
73 1
2,184,197
1,970,033
1 921,258
1 .844.150
1.962,723
2.294,231
2,586,825
2,480,850
2,014.909
1.926.253
1.940.792
UT
(2,6821
8,919
1 8.1 63
9.1 21
17.554
(1 96,303)
(1 1 1,954)
(82,419)
2,455
(1 1.678)
30,807
UT
2,181.515
1.978.952
1.939,421
1.853.271
1.98O,277
2,097,927
2,474,871
2.39A/32
2.017.364
1.914.575
1 ,971,599
5,257.749
4,607.414
4,580.200
4.257.189
4,516,863
5.173.462
5,601.153
5,520,679
4,594,638
4,542.02s
4,550.831
760
Total
50,1 83
121.607
u.340
74.487
30,920
(31 5,644)
(89,1 58)
(3A,424)
42,799
160,503
50
993
495
260
t
Year
2016
2016
2016
2016
2016
201 6
lu to
2016
2016
2016
2016
lu to
Month
1
2
3
4
5
6
7
UI
10
11
12
CA
4,179
3,1 03
2,258
3,306
642
(e00)
JOt
(813)
135
333
4,437
80
875
1.221
159.224
146.024
151.591
141.544
147,985
143,202
146.216
144.045
141 ,300
I 51.510
146,240
E.W/
454
8,917
4,465
2,202
1,137
(12,461l.
(31 1)
5,279
2,077
6,791
'10,954
E. WY
727.017
648,504
658,888
609,776
601,865
646.086
680.559
674.273
665,543
669,521
661,640
11
= equals
Year
2016
2016
2416
2016
2016
2016
lv to
2016
2016
201 6
2016
2016
Month
1
2
3
4
5
6
7
8
o
10
11
12
CA
83,765
69,394
70.897
65.413
71,864
7AJO1
B4,669
84,220
63,360
61.147
70.208
OR
1,412,440
1,243.478
1.229,953
1.096,466
1,105,433
1 ,129,428
1,260.487
1.283,099
1_109.177
1.149,1 95
1,230,913
WA
450,020
382.612
362,871
321,201
320,725
325,980
381,658
397.534
348,631
369,1 12
393,484
Total
5.347.532
4,729,O21
4,664,540
4,331,676
4,547.782
4,857 ,817
5,51 1.996
5,384.255
4.637,437
4.574,307
4,711,333
Page 9.16
ALLOCATIONS USING
HISTORICAL LOADS
to
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1 ,917
1,607
1,513
1,382
1,333
1,653
l./oY
1,657
1,369
1.342
1,489
al 1 1
UT
1,917
1,607
1.513
1.342
r,oJc
1,653
1,769
1,657
1,369
1.342
1,489
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