201804302017Earnings Report.pdf

x ROCKY MOUNTAIN
POWER
A OTV|S|ON OF PACTFTCORP
1407 West North Temple, Suite 330
Salt Lake City, Utah 84116
o
ftE C T IVED
April30,20l8
Zfli$ iuf*ii 30 flt{ l0: 3i:
VIA OVERNIGHT DELIVERY :.; " '' i-:'l'"-r;-ir'''
,'i: l'":r:;:: . i;ii.ii,';l$Si0N
Idaho Public Utilities Commission
472West Washington
Boise, ID 83702-5983
Attention:Diane Hanian
Commission Secretary
PAC-E-02-03
Rocky Mountain Power Annual Earnings Report
Pursuant to the Stipulation between the parties approved by Commission order in Case No. PAC-
E-02-03, Rocky Mountain Power agreed to file an annual eamings report with the Commission.
Transmitted herewith, please frnd2 copies of Rocky Mountain Power's results of operations for
the Idaho jurisdiction for the twelve months ended December 31,2017. The report provides
actual and normalized results of operations, based upon 2017 Protocol allocation methodology.
Informational inquires may be directed to Ted Weston, Manager, Idaho Regulatory Affairs, at
(80t) 220-2e63.
c*-D
Vice President, Regulation
Rocky Mountain Power
Enclosure
o
RE:
o
o
ROCKY MOUN TAIN
A DIVISION OF PACIFICORP
Idaho Jurisdiction
RESULTS OF OPERATIONS
For Period Ended
December 3 I, 2017
o
t ROCKY MOUNTAIN POWER
sEh of ldaho
UnadiusEd, Ad.iusted & Nomalized Resuhs of Ope.ations .2017 Prdocol
Results o( OpeEtioos Oecembe.20l7
(3) (4)
Tobl Adiusted fype 2
Adual Results AdiustmenB
(6)
Type 3
aatiustme nts
(s)
TGI Annualized
Actual ResulE
27E,539,915
t3,02i1,600
Results
278,539,915
2E,641,606
Page 1-0
(7)(1)
un.diusted
ResulB
(2)
Type I
Adjustments1 Operating Revenues:
3 lnterdepadmenEl
4 Special Sales
295,378,051
13,024,600
(16,838,135)278,539,915
13,024,600 15,617,007
Other Ope,aling Revenues
Total Oporating Revenues
Operaling Expenses:
Steam Paoduction 179,476
(601,66E1
1t Hydro Production
12 Other Power Supply
13 Thnsmission
'14 Disfibution
'15 Customea Accounting
16 Customer Seryice
17 Sales
2,658,828
61,705,963
12,745,668
10,838,489
4,755,340
2t8,127
(61)
(r4sl
('H,017)
19 TohlO&MExp€n*slx
20 DepEciation
2l Amoniation
22 Tares OthGr Than lncome
23 lncome Taxea - Fedeal
2a lncome Taxer - Sbte
,o,rrn,r92
2,85E,828
60,904,295
12,745,668
10,83E,42E
,t,755,1S0
227,106
2,661,833
60,9 10,4t3
12,750,t08
10,E56,666
{,76r,854
227,356
13,164
14,638,631
1 63,45E
79,906
1219,2411
(67,246)
2,574,996
75,549,044
12,013,E66
r0,t36,574
4,542,513
160, t'10
7.509.733 303.341 7,913.075 7.252 7.920,327 112,9,161 7.907.3Ei
171,036,857 (330,076)170,706,782 62,292 r70,759,073 14,8114.01 9 185,6't 3,093
7O.4a4,714
t't6.570)
40,868,126
2,685,539
9,595,8t2
16,531,588
2,715,118
4,5r6,480
(439,790)
(60r,133)
1,349,138
9,949
s.849
40,366,S93
4,034,678
9,595,882
10,845,751
1,942,537
4,526,r29
(rr39,790)
t6.721\
229,2U
57,160
121,7101
(2,9s4)
(108,708)
40,596,277
4,091,837
9,595,882
10,421,012
1,939,583
4,117,721
(439,790)
$,7?1t
,10,569,,10,t
3,807,907
9,873,361
s,373,979
r,675,930
6,896,6E2
(439,790)
(6,72r)
16,02{
3,005
6,fl 8
4,740
18,240
6,663
250
70,680,215 248.293
126,6721
{2E3,930}
277,478
11,1150,032)(263,653)
2,17E,96',1
70,928,509
(5,6E5,E36t
1772,6111
26 Investment Tax C,edit Adi.
27 Misc Revenue & Expense
28 Tobl Operating Erpenses:
2930 Opedting Rev For Retumr
3t32 Rate Base:
33 Electric Plant ln Seryice
2t5,333 241,787,873 15,575,971 257,363,845
35 Misc Delerrcd Debits
35 Elec Plant Acq Adi
37 Nuclear Fuel
38 PrcpaymenE
39 Fuel Stock
1,635,286,/135
782,606
47,t6t,378
1,45S,337
I,62',1,822
1782,606)
{23,E2?,489)24,033,888
1,459,337
(2,150,403)
(636,946)
1,644,908,258 1,644,908,258 10,828,203 1,655,736,451
21,883,,186
822.391
t 41 Wori(ing Capital
2,886,288
12,1',tE,461
't3,727,?10
1,281,615
1,647,023
2{,033,888
1,459,337
2,886,288
12,,118,461
13,727.710
1,268,89,1
1,687,023
2,EE6,2E8
12,118,161
13,727,710
'1,268,965
1,587,023
(s39,s02)
10,724
2,806,288
fi,878,959
13,727,710
1,279,6EE
1,687,023
112,72'tl
43 Misc Rate Base
xt44 ToEl Electdc Plafr:
45
46 Rate Ease Oeductions:
47 Accum Prov For Deprec
rlE Accum Prov For Amon
1,717,390,853 (15,000,994)1,702.389,859 70 I,702,389,S30 7,512,076 r.709.902.005
108,708
t20 .072.7 231 115.243.,t591 {15,243,459}
i.877,273,E971 14,2rG,568 (863,057,329) '08,708 (852,948,620) (929,513) {863,878,133)
810.fi6.955 t784.
50 Unamortized ITC
51 CustomerAdv ForConst
52 Customer Service Oeposits
53 Misc Rate Base Deductions
5455 Total Rate Base Oeductions
5667 Total Rate Base:
58
(553,921,48,t)
(33,761,241)
1267 ,227,281t
(73,502)
12,217,6671
8,933,00S
/154,296
o.rrr,rra
(553,32r,484)
(33,761,24r)
125E,294,2721
173,502)(1,763,371)
{553,921,484)(33,761,24't)
(258,18s,563)
(73,s02)
(.r,763,37r )
(1 5,243,459)
1U,710
(204,336)
(863,887)
{553,776,774)(33,965,577)
(259,065,/rs0)
(2s,502)
(r,753,371)
tx
60 Relurn on Equily
61
62 TAX CALCUL,ATION:
53 OpeEting Revenue
64 Other Deductions
65 lnterest (AFUDC)
66 lnbrcst
67 Schcdule "M" Additions
68 Schedul€ "M" Dedudions
69 lncome Before Tax
70
7l StaE lncome Tares
72 Tarable lncome
73
74 Feda,al lncome Tares + Other
8.456%
11,465./"
94,362,592 (18,082,679)
(531,7871
(5ss,2sr)
(26,215)
7.078rk
8.788%
76,279,912
7.051%
8.7 37%
75,931,177
4.0770k
892,603
167,928
(t,915,2s6)
4,616,757
7.01'toa
E.660%
76,E23,7E0
(1,191,6551
21,971,557
56,628,596
70,406,259
11,723,4421
2',1.412,305
56,602,380
70,406,259
11,723,112].
21,115,O82
55,888,824
70r49q,209
11,723,1r'21
2 t,583,010
5.1,973,568
75,023,026
-2.677rk 4.0520/,
(346,736)
2,775
266,443
59,805,0J7 (17,017,E58)42,722,092 {s,807,338)36,914,75442,747,159 (65,067)
't6,531,588 15,685,8361 10,845,751 121,7401 't 0,824,012 (1,450.032)9.373,979
(1) Type I adiustments involve nomalization tor oul ot pGriod histodcal and unusual items that occur during the test period.
(2) Type 2 adiushents annualize changes that occurred during the tosi period.
(3) Type 3 adiustments are known and measuEble items that will occur in a futurc period.
o
247,493,269 (5,920,719) 241,572,s40
7r,0s9,167 (1r,614,18r) s9,404,985
70
t IDAHO SUMMARY OF ADJUSTMENTS TOTAL
Net Power Cost
Revenue Adjustments O&M Adlustments Adjustments Depreciataon &
Totrl Adjustments (Tab 3) (Tab 4) (Tab 5) Amortization (Tab 6)
(16,838,r36)o6.260.055)
Tax Adjustments
(Tab 7)
Page 1.1
Misc Rate Base
Adjustments (Tab 8)
(578,081)
15,617.007
(630,472)
15.61 7,007
(630.472)
(1.851,601)(16,8S0.s27)15,617 ,007 (578.081)
443.796
297.647
16.169
13,843,081
168,198
9E,0E5
1212,7271
(7E.013)
16,169
(2,443,686)
25.507
98.085
(212,727)
(9.673)
466.847
297 .647
1 78.094
16,308.275
'142.691
(201,145)
(21.s08)
(68.340)
14,576.236
(29E,721)
1,122,368
277 .478
(7.157.609)
(1.039,218)
2.340,202
(1,761,831)
87,379
(5,643.294)
(766.830)
732.765
99,571
16,629,059
125.41 I
s30.434
(290.993)
(s1 1,s20)
191,934
(338,137)
(45.947)
(345,1 04)
(46,894)
(8,70E)
277,474
528.437
5,1 88
(2,092.2751
(284.305)
2.388.910
9,849 s.849
9,870.586 (6,410,124)655.146 81 1,103 (598,249)(832.267\ 16 ,244 .97 5
(11.722.187)t10 480.403)832 267 (655 146)(81 1.103)20.168.969)
t
'1 Ope€ling Rewnues:
2 Geneml Business Rewnues
3 lnterdepartmenlal
4 Special Sales
5 Other Operating Rewnues
6 Total Operating Rerenues
7
8 Operating Expenses:
I Steam Prcduclion
10 Nuclear Poduciion
',, Hydro Prcdudion
12 Oher Pwe. Supply
'13 Transmission
14 Distribution
15 Customer Ac@unting
16 Customer SeM@ & lnfo
17 Sales
18 Administretive & General
19 Total O&M Expenses
20 Deprecistion
21 Amodization
22 Taxes Olher Than ln@me
23 lncome Taxes: Federal
21 State
25 Defered lncome Taxes
26 lnvestment Tax Credil Adj.
27 Misc Revenue & Expense
28 Total Operatino Expenses:
30 Operating Rev For Retum:
32 Rate Base:
33 Eledric Plant h Seryie
34 Planl Held for Futurc Use
35 Misc Detered Oebils
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Maiedal & Supplies
41 Working Capital
42 Weatherizstion Loans
43 Misc Rate Base
44 Total Eleclric Plant:
45
46 Deduclions:
47 Accum Prcv For Deprec
48 Accum Prov For Amort
49 Accum Def lncome Tax
50 Unamortized ITC
51 Cuslomer Adv For Consl
52 Custome. SeMoe Deposits
53 Miscellaneous Oeduclions
54
55 Tolal Deductions:
56
57 Total Rate Base:
58
59
60 Estimeted RoE impad
81
62
il TAX CALCULATION:
65
66 Operating Rewnue
67 Other Oeductions
68 lnterest (AFUDC)
69 lnterest
70 Schedule "M" Addilions
72 Schedule "M" Dedudions
73 lncome Before Tax
74
76 Stde lncome Taxes
77 Taxable ln@me
79 Federal ln@me Taxes
20,150.026
(782.606)
(25,977.892)
(636.946)
(539,502)
(1,927)
20.450,026
o82,606)
(25,577.892)
(636.948)
(539,502)
(1,927)
(7.488,848)(7.48E.848)
141,710
(204.336)
E,1 71.E30
(158,201)
(2,774)
104,761 1 ,7 49,131
302,911
(201,562)
6,291.49S
454.296
4,829,263
26,444
(69.668)
454.296
4,898,931
1 3.395.764 143.228)(56.215)1,719,131 11,746 075
5.906.916 u3.224\(s6,215)1,749.131 4.257 .228
-2.a060k
(17 ,538 ,812t
-2.4230/.
(16.890,527)
0.1 93%-0.1450k
(1,012.0s3)
-4.1 504/o
(1,05s.853)
(22,947')
-0.22110
(277,47et
-0.0780k
32,197'1,664,602
(528,582)(3.20s)
(388.547)
(531.787)
(388.547)
(1.655.028)
4.616.757
0.055,028)
4.639,704
(22 890,263)(16.890,527)(1,032.906)114.273 (6,262,235)2,193.185 (1,012.053)
(1,039.218)
(21 851.04s)
(766,830)
(16.123.697)
99.571
2.093.614
(46,894)
(986,012)
5.188
1 09,085
(284.305)
(5,977.930)t (7.157.609)(5.643.294)732765
(4s.947)
(966,105)
(345,1 04)528.137 \2.092.275)
Rocky Mountain Power
RESULTS OF OPERATIONS
Page 2.1
t IN
TAX INFORMATION
AL STRUCTURE INFORMATIONt
OTHER INFORI\iIATION
The capital structure is calculated using the five quarter average lrom 1213112016 lo 1213112017
Revenue Requirement Department
JAM Dec 2017 Results lD
IDAHO
DECEMBER 201 7
STATE:
PERIOD:
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF RATE BASE:
ALLOCATION METHOD:
FERCJURISDICTION, SeparateJurisdiction
8 OR 12 CP: 12 Coincident Peaks
DEMAND %
ENERGY o/o
4t24t2018
12:11:05 PM
Year-End
2017 PROTOCOL
75olo Demand
25o/o Energy
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAL/STATE COMBINED RATE
TAX RATE
35.00%
4.54o/o
1 .618
37.951o/o
7.650%- 100,00%
CAPITAL
STRUCTURE
EMBEDDED
COST
WEIGHTED
COST
5.260/o
6.75o/o
9.90%
DEBT
PREFERRED
COMMON
48.49o/o
0.02o/o
51 .49o/o
2.551o/o
0.001%
5.098%
t
I
2017 PROTOCOL
Year-End
Description of Account Summary:Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 2.2
IOAHOADJUSTMENTS ADJ TOTAL
1
2
J
4
5
o
7II
'10
11
't2
IJ
't4
15
to
18
19
20
22
25
26
27
28
29
30
JI
5Z
34
?6
11
lo
40
41
42
44
45
46
47
48
49
50
52
54
55
56
57
59
60
61
62
63
64
65
66
67
68
69
Operating Revenues
General Business Revenues
lnterdepartmental
Special Sales
Other Operating Revenues
Total Operating Revenues
2.3
2.3
2.4
4,85 1,077.383
0
217.427.479
1,099,366,408
0
42,742,181
945.029,505
204,805,841
197.577 ,910
86,1 05,542
91,522,244
0
142,109,735
4,555,699,332
0
2M.402.879
'l ,028,881,694
0
40,083,353
883.323.542
1 92,060.1 73
186,739,422
81,350,202
91,284,121
0
1 34,500,002
295,378,051
0
13,024,600
(16,838,1 36)
0
15,617,007
443,796
0
1 6,1 69
13,843.081
168,198
98,085
(212,727\
(78,01 3)
0
297,647
278.539,91 5
0
28.641,606
989
Operating Expenses:
Steam Produclion
Nuclear Produclion
Hydro Production
Other Power Supply
Transmission
Distribution
Customer Accounting
Cuslomer Service & lnfor
Sales
Administrative & General
TotalO&MExpenses
Depreoation
Amortization
Taxes Other Than lncome
lncome Taxes - Federal
lncome Taxes - State
lncome Taxes - Def Net
lnvestment Tax Credit Adj.
Misc Revenue & Expense
Total Operating Expenses
Operating Revenue for Return
Rate Base:
Elec{ric Plant in Service
Plant Held for Future Use
Misc Deferred Debits
Elec Plant Acq Adj
Nuclear Fuel
Prepayments
Fuel Stock
Material & Supplies
Working Capital
Weatherization Loans
Miscellaneous Rate BaBe
Total Electric Plant
Rate Base Deductions:
Accum Prov For Depr
Accum Prov For Amort
Accum Def lncome Taxes
Unamortized ITC
Customer Adv for Const
Cuslomer Service Deposils
Misc. Rale Base Deduclions
Total Rate Base Deduc{ions
Total Rate Base
Relurn on Rate Base
Return on Equity
Nel Power Costs
Revenue Requirement lmpact
Rate Base Decrease
2.5
2.6
2.7
2.8-2.9
2.10
2.',1?
2.12
2.13
2.13
2.14
70,484,714
0
2,658,828
61,705,963
12.745,668
'10,838,489
4,755,340
238,123
0
7,609.733
70,928,509
0
2.674,996
7s,549.044
12.913,866
1 0,936,574
4,542,613
160.1 10
0
7,907,381
z_ to
2.17
2.17
2.?0
2.20
2.19
2.17
?.4
2.20
z.J I
2.31
2.32
2.33
2.38
Z.JY
2.35
2.35
2.34
2.34
2.34
2.809,259,366
699,765,1 67
47,034.658
1 96,653,71 0
253,427.910
41,972,455
77.605.581
(3,698,228)
(24s.996)
?.638,22?,509
658,897,042
44,349,119
187,057,827
236,896.322
39,257,307
73,089.1 01
(3,258,438)
(229.426\
1 71,036.857 14.576.236 1 85,61 3.093
40,868.126
2,685,539
9.595.882
16,531,588
2,715.148
4.516,480
(439.790)
(16,570)
(298.721],
1,122,368
277.478
(7,1 57,609)
(1,039.218)
2380,202
0
9.849
40.569.404
3,807,907
9,873,361
9.373,979
1.675.930
6,896,682
(43e.790)
(6,721\
4,121,774,622
1 ,121.191.004
3,874.281.363
1 .050,1 51.838
247.493,259
71,039.167
9,870,586
(11.722.187\
257,363,845
59.3'16.980I27.470,055,898
26.134,387
769,522,867
34,381,646
0
73,432,193
192.O45.779
235,003,870
36,556,356
8,714,488
0
25,834,769.462
25,351.781
721 ,661.490
32,922,309
0
70,545,905
179,627.318
221,276,159
35,274,741
7 ,027,465
0
1,635.286,435
782,606
47.861,378
1,459,337
0
2,886,288
12.418,461
13,727,710
1 .281,615
1,687,023
0
20.450.026
(782,606)
(25,977,892\
(636,946)
0
0
(s39,502)
0
(1,9271
0
0
1,655.736,461
(0)
21.883,486
822.391
0
2,886,288
1 1.878,959
13,727,710
1.279,688
1,687,023
0
28,845,847.484 27,128,456.631 1,717,390,853 (7,488,848)1,709.902,005
(9.376,076,161 )
(564,956,666)
(4,641 ,870,51 1)
(382.237)
(36,665,s19)
0
(475,386,848)
(8,822,154,677)
(531,195,425)
(4,374,643,230)
(308.735)
(34,447,852)
0
(4s5,314.'126)
(553,921,484)
(33,761,241)
(267,227 ,281)
(73,502)
(2,217,667)
0
(2O.O72.723)
144,710
(204,336)
8,171,830
0
454.296
0
4.429,263
(5s3,776,774)
(33,965,s77)
(2s9,055,450)
(73,502)
(1,763,371)
U
(1s.243,459)
(1 5,095,337,942)
13,750,509.542
(14,218,064.04s) (877,273,897)
1 2,9 1 0,392,586 840,1 16,956
'13.395,764
5,906,916
(863,878,133)
846.023,872
8.456%
11.4650/o
97,030,683
6,97'1,526
(48.220,654)
7.011o/o
8.660%
98,042.736
7,020,543
(57.880,430)
o
2017 PROTOCOL
Year-End
FERCACCT DESCRIP FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
BUS
FUNC IDAHO
Page 2.3
IDAHOADJUSTMENT ADJ TOTALt70
71
72
IJ
74
76
77
78
70
80
81
82
83
84
85
86
87
88
89
90
91
92ot
94
o<
96
97
98oo
100
101
102
103
104
105
106
107
108
109
'110
1't1
112
1'13
114
115
116
117
118
iao
tz9
121
122
123
125
tzo
127
128
129
130
131
132
133
134
135
136
137
138
140
141
142
143
144
145
Sales to Ultimate Customers440 Residential Sales
0
442
S 1,884,431.867 1.805,350,598 79,081.269 (3,547.769)75,533,500
6t 1.884.431 .867 '1.805.350.598 79,081.269 ( 3,547,769)75.533.500
Commerdal & lndustrial Sales
OS
PSE
PT SG
Public Street & Highway LightingOS0so
other sales to Public Authority
S
2,943,505.560 2,727.745.651 215,759,A70 (1 3,280,033)202,479,837
444
445
448
B1
B1
B1
19,817,707 19,280,795 qaa ot,(1 0,334)526,578
19.817,707 1 9.280,795 536,912 (10.334)526.578
0 3,32?,249 3,322.249
lnterdepartmental
Sales for Resale Non NPC
P
.|47NPC Sales for Resal+.NPC
P
P
P
Total Sales for Resale
Provision for Rate RefundPSPSG
Total Sales from Electricity450 Forfeited Discounts & lnterestCUST SCUST SO
Misc Electric Revenue
CUST
GP
GP
Water Sales
DPW
GP
B1
B1 4,851,077,383 4,555,699,332 295,378,051 (16,838,136)278,539,9't5
t
Total Sales to Ultimate Customers
447
449
451
5
5U
SE
5(,
209.377.912 1 96.353.31 2 1 3,024,600 15,6'17,007 28,641,606
209,377,91?toa aat tt,13.024.600 15.617,007 28.641.606
B1 217 ,427,479 204,402,879 13.024,600 15,617,007 28.641.606
B1
B'
B1
5.068,504,862 4,760,102,211 308,fi2,6s1 (1,221,1291 307,181,52?
10,272,123 9,778,365 493.758 493,758
10.272.123 9,778,365 493,758 493.758
453
4il
P
bl
Bl
D
SG
SO
SG
S
SG
SG
SO
DPW
T
T
GP
5, JJb. SCl
10.466,737
5,822,215
5,249,304
134
10,?95,141
5,460,038
87,246
325
171,596
362,178
87,246
171,596
362,178
Rent of Electric Property
t B1
,969
2.727,745.691 215,759.870 (13.280,033)202.479.A37
3 422 249 3 322 )49
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.4
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTALI
I
146
147
148
149
150
151
152
ICJ
154
t<<
156
157
158
159
160
161
162
163
164
165
'166
167
168
169
170
171
172
l/J
174
t/o
177
178
179
180
181
182
'183
184
185
186
t6t
188
189
190
191
192
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
456 Oiher Eleciric Revenue
DMSC
CUST
OTHSE
OTHSO
OTHSGR
Total Other Electric Revenues
Total Electric operating Revenues
Summary of Revenues by Factor
Total Electric Operating Revenues
Miscellaneous Revenues41160 Gain on Sale of L.ltility Plant - CRDPW STSGGSOTSGPSG
41170 Loss on Sale of Utility Plant
DPW S
4118 Gain from Emission AllowancesPSPSE
41181 Gain from Disposition of NOX CreditsPSE
4194 lmpac{ Housing lnlerest lncome
P SG
421 (Gain) / Loss on Sale of LJtility Plant
Total Miscellaneous Revenues
Miscellaneous Expenses4311 lnterest on Customer DepositsCUST S
Totel Miscellaneous Expenses
Net Misc Revenue and Expense
a
CN
SE
SO
SG
(26)
DPW
T
P
PTD
PTD
P
J
SG
SE
SG.P
SO
SG
(2,006,565)
14.466,350
3,212,673
124,664,564
(2,007,288)
1 3,530,897
3,021.423
1't6,909,658
723
935,453
191,250
7,754.906 (630,472)
723
935,453
'191,250
7.124,4U
B1
B,I
B1
140.337.022 131 .454.690 8.882.331 (630.472\8.251.859
174,460,764 164,330,989 10,129,775 {630:424 9,499,302
s,242,96s,626 4,924,433,201 31A,532,426 (1,851,601 )316,680,824
S
CN
SE
SO
SG
DGP
4,883,1 95,795
'14.466.350
5,384,591
339,91 8,890
4.587 .064,421
1 3.530,897
5,064,047
318,773,835
296.131,374 ( 1 6,838,1 36)
935,453
320,544
21,145,055
279,?93,238
935,453
320.544
36,1 31,589
T
1 4,986,534
5,242,965.626 4,924,433.201 31 8,532.426 (1.851 ,601)31 6,680,824
'11
B1
B1
32,344 32.344
(278,163)(261,604)( 1 6,55e)16,559
(245,9961 (229,4261 r16.s701 9.849 t6.7211
Bl (24s.996) (229,426) (16,s701 9,849= = = (6,721)
B1
B1
B1
B1
\zo )
t
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC
UNAOJUSTED RESULTS
OTHER
Page 2.5
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTALt215
lto
217
218
219
220
?21
222
223
224
225
226
227
228
229
230
231
a1a
233
234
236
,ao
240
241
243
244
246
247
248
249
251
zcJ
254
255
t20
257
za6
259
260
261
262
zo5
264
lo6
267
268
269
270
271
274
275
276
277
278
279
280
?82
2A4
286
tdd
289
290
291
292
294
295
500
501
Operation Supervision & EngineeringPSGPSG 1 5,575,1 00 14,606,233 968,867 48,6?1 1 ,017,489
2.093
82
Fuel Related-Non NPC
P
P
P
P
P
P
S
SE
SE
SE
SE
SE
SE
SE
SE
SE
(2,275,O07)
48,946,082
(2,27s,oo7)
45.781,0?9 3,165,053 114 3,1 65,1 67
117 751 ?01 201
82
501NPC FuelRelated-NPc
P
P
P
P
P
(355,060)
7'15,803,81 1
(262,012)
669,51 7,026
(93,048)
46.286.785
93,048
64.892 46.351.677
82
Total Fuel Related
502 Steam Expenses
P
P
SG
SG
69,070,784 64,774,',t55 4,296.630 4.296.630
Steam From Other Sources-Non-NPCPSE
82
82
82
677 095 4 154
I 505
506
Eleslric Expenses
P
P
)u
SG
SG
SE
SG
Dg
SG
1,O20.141
1 94,950
956,682
toz,oz)
63,459
IZ. tat
63,459
12.127
82 1 ,215.091 'l ,139,505 75,586 75,586
Misc. Steam Expense
P
P
P
9,166,51 1 8,596.298 570,214 (284,s79)285,635
748 187,903 l6t
82
507 Rents
P
P
549,31 5 515.144 34,171 34,171
82 549.31 5 34,17 34.171
5'10 Maint Supervision & EngineeringPSGPSG 5,446,331 5,1 07,536 338.795 464.057 802.852
82
Jtt Maintenance of StructuresPSGPSG 27.146.245 25.457.581 1,688,664 1,688,664
226.318too
512 Mainlenance of Boiler PlantPSG
HJU
82,085,901 76,979,650 5,106,250 37,489 5,143,739
377 763
82 947 278 4
5tJ Maintenance of Elecrric Plant
P5(,
PSG
29.303,467 27,480,610 1.822.857 1,822,857
311 9?8
82
514 Maintenance of Misc. Sleam PlantPSGPSG 10.243,263 9.606,069 637,1 94
142,226
637,1 94
142.226
82
82
t
Total Steam Power Generation 1,099,366,408 1,028,881,694 70,48,4,714 .143,796 70,928,509
817,291,865 764,365.426 52.926.438 1 58.054 53.084.492
503NPC Steam From Other Sources-NPCPSE
82
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.6
IDAHOBUS UNADJUSTED RESULTSFUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTALt296
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
J to
317
318
319
320
321
324
ozo
327
328
JJJ
334
339
340
341
343
344
345
346
347
348
349
350
351
356
358
517 Operation Super & Engineering
5b
SE
SG
SG
P
P
82
Nuclear Fuel Expense
P
Coolants and Water
P
Steam Expenses
P
Eleclric Expenses
92
82
82
5g
Jg
82
6Z
6Z
B?
82
82
82
82
Misc. Nudear Expenses
P
Maintenance Super & EngineeringPSG
Maintenance of Strudures
P
Maintenance of Reactor PlantPSG
Maintenance of Eleclric PlantPSG
Mainlenance of Misc NuclearPSG
Operation Super & EngineeringP DGPPSGPSG
SG
t
Total Nuclear Power Generation
536
7,210,587
1,448,028
6,762.044
1,357,951
448,543
90.076
7,661
5,077
456,204
95,1 54
82
82
8,658.615 8,119,995 538.619 12.739 551.358
Water For Po\,ver
P
P
P
DGP
SG)u 120,631 113,127 7,504 7,504
120.631 113.127 7,504 7,504
t
518
519
520
523
524
528
5?9
530
531
532
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.7
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTALI
t
aEo
360
JOI
JOZ
JOJ
364
365
366
367
368
369
370
372
373
375
377
378
379
380
381
JOZ
384
386
388
aao
390
JYI
392
ao2
394
204
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
537 Hydraulic Expenses
P
P
P
P
P
P
P
P
P
DGP
SG
JU
DGP
SG
5U
DGP
>b
SG
3,608,395
330.505
3,383,930
309.945
224,464
20,559
224,464
20,559
82
82
82
82
82
82
3,938,899 3.693,876 245.024 245.024
538 Electric Expenses
539 Misc. Hydro Expenses
82
82
12,562,384
7,019,634
1 1,780.926
6.582,969
781.458
436,665
781.458
436,665
540
541
544
Rents (Hydro Generation)P DGPPSGPSG
Maint Supervision & EngineeringP DGPPSGPSG
Maintenance of StructuresP DGPPSGPSG
Maintenance of Dams & WatenaaysP DGPPSGPSG
Maintenance of Eleclric PlantP DGPPSGPSG
Maintenance of Misc. Hydro PlantP DGPPSGPSG
1,756,590
142,160
1 ,647.319
IJJ.J IO
109,271
8,843
109,271
8,M3
364 24 24
389 364 24 24
542
672,695
60,093
630.849
56.355
41,446 41,846
3,738
732,787 687,203 45.544 45,584
'1.459,086
583,630
1.368,322
547.325
90.764
36,305
90.76.4
36,305
2,077,179
441,346
1,947,966
4'13,891
aro a11
27,454
129,213
27,454
2,518,525 2,361,857 156,668 '156.668
2,542,246
706.604
2,384,1 03
662.649
1 58,143
43,955
2,658
772
160.801
44,728
B?
82
3.248.850 3,046.752 202,099 3,430 20s,529
Total Hydraulic Power Generation 42,742,181 40,083,353 2,658,828 16,169 2,674,996
1 1 114
o
19,582,017 1 8.363.895 1.218.122 1.218,122
118.114
2,O42,717 1,915.647 127,470 127.070
2017 PROTOCOL Page 2.8
Year-EndFERC BUS UNADJUSTEDRESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTALo427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
+at
483
484
485
486
447
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
505
506
546 Operation Super & EngineenngPSGPSG
*7 FueFNon-NPC
343,362 21,359 21.359
726712
82
82
82
82
SE
SE
SE
SE
Jg
SG
s
SG
JU
343,362 322.003 21,359 21.359
P
P
P
P
P
547NPC Fuel-NPC
548
549
Generation Expense
P
P
Miscellaneous Other
P
P
P
209,597,343
1 5,1 69,91 2
95,537
3,900,582
21 9,383
40,305
1 96,043,926
14.226.250
95,537
3,657,941
219,383
37.798
13,553.416
943.662
242.640
2,507
4,434,9U
7.499
17,988.401
951,'r 61
726
242.640
2,507
21
82
550 Rents
P
P
P
S
SG
SG
DU
551
553
554
Maint Supervision & Engineering
82
82oMaintenance of SlrucluresPSG
P5b
Maint of Generation & Electric PlantPSGPSGPSG
Maintenance of Misc. Other
H5bPSGPSG
Purchased Power-Non NPCDMSC S
82
82
2,602,397
4,014,645
1 1,289,618
'1,532,803
'1 ,351,076
to
261,275,379
2,440,512
3,764,909
1 0.587.334
777
1,437,453
1,267.030
244,515,906
161 ,885
70
249.736
702.284
95,350
84,045
10.763
16,759,474
301 ,016
4,743,499
16'1,885
7.170
550,752
702,284
95.350
84,045
1 0.763
21,542,97382Total Other Power Generation
555
555NPC PurchasedPower-NPC
P
P
P
Seasonal Conl P
Total Purchased Power
D
SG
SE
SG
DGP
2,433,483
609,908,794
630,924
2,433,483
571,968,699
590.126
37,940,095
40,798
1 0,553,324
I,319,966
48,493,420
1,360,765
o System Control & Load Dispatch
bz
1 ,310,515 1.228.993 81,522 81.522
556
P SG
82
639.445.881 601,464,987 37.980,893 49,854,1 8411.873.291
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC
UNADJUSTED RESULTS
OTHER
Page 2.9
IDAHO
FACTOR Ref TOTAL IDAHO AOJUSTMENT ADJ TOTALt507
508
509
510
511
ctz
513
514
515
516
517
518
^ao520
521q))
523
524
526
528
529
530
53'1
532
534
535
536
537
539
540
541
544
545
546
547
548
549
550
551
552
554
555
556
559
560
cot
562
563
564
565
5bb
567
568
569
570
572
574
575
576
577
578
579
580
581
557 Other Expenses
P
P
P
P
P
P
S
5b
SGCT
5E
bU
TROJP
DGP
5(,
MC
5b
4.271,410
38,566,095
654,748
9,032
813,256
36,1 67,046
614.005
8.448
3,458,1 55
2.399,049
40.743
584
(3,457,882)
724,918
(40.7431
(2)
3,123,968
cq?
82
Embedded Cost Differentials
Company Owned Hydro P
Company Owned Hydro P
Mid-C Contract P
Mid-C Contract P
Existing QF Contracts P
Existing QF Conttacts P
2017 Protocol Adjustment
Baseline ECD P
Equalization Adjustment P
2017 Protocol Adjustment
S
S
(9,s78,038)(1 0,4 1 3.580)835.542 835.542
Total Other Power Supply 82 683,754,125 638,807,636 44,946,489 9,099,582 s4,046,071
82 2,087,138,093 1,952,288,589 134,849,504 14,303,046 149,152,550Total Production Expense
Summary of Produclion Expense by Factor
S
5U
SE
SNPPH
TROJP
SGCT
DGP
DEU
DEP
SNPPS
SNPPO
DGU
MC
SSGCT
SSECT
SSGC
SSGCH
SSECH
Total Produc{ion Expense by Factor
560 Operation Supervision & EngineeringTSG
30.358.871
1,016,831,450
1.039,293,024
26,008,221
953,578,252
972,088,111
4.350,649
63.253,1 99
67.204.913
(3.364,834)
11,868,514
5.840.1 09
985.81 5
75,121,713
73.0/.5,022t654,748 614.005 40,743 (40,743\
B?
82
2,087,138.093 l-952.288_589 134,849,5Trr 14,303;046 149,152,550
6,347,854 5,952.978 394,876 1 3,963 408,839
6,347,854 5.952.978 394,876 1 3,963 408.839
561
562
563
564
Load Dispatching
T SG
SG
Jg
5b
1 9.890,784 1 8,653,454 1.237.330 1.237,330
82
82
1 9.890,784 18,653,454 1,237.330 1,237.330
Staion Expense
T 3,413,322 3,200,992 212,330 212,330
Overhead Line Expense
T 505,147 473,724 31,423 31,423
82
I
Underground Line Expense
T
82
505,147 473.724 31,423 31,423
43 501 285 37 60? 754 5,898,531 12.t /3,loal 3.124.423
3,413.322 3.200.992 212.330 212.330
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.1O
BUS
FUNC
UNADJUSTEO RESULTS IDAHO
FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTALI582
583
584
585
586
587
588
589
590
591
592
593
594
AOA
597
598
599
600
601
602
603
604
605
606
bu/
608
609
610
ott
612
613
614
615
o to
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
bJJ
634
635
636
637
638
639
640
641
642
6M
645
646
647
648
649
650
651
652
653
654
565 Transmission of Electricity by Others
T
T
5b
SE
565NPC Transmission of Electricily by Others-NPC
T QA 132.243,839 124,O17,455 8.226.384 131.723 8.358.1 07
T SE 126 154 967 122
Total Transmission of Electricity by Other 82 134,473,119 126,102,581 8.370.538 't42,691 8,513.229
s56
567
568
569
570
571
572
573
Misc. Transmission Expenset5u 2.349,1 09 2.202.980 146.129 146,129
oz 2.349.1 09 2.202.980 146.129 146.129
Renls - Transmission
T SG 2,161,509 2,027.O50 1 34,459 134.459
82 2,161,509 2,027,050 134,459 34,459
Maint Supervision & Engineering
t5b 1.06?,627 996,525 66,1 02 66,1 02
82 1.062.627 996,525 66.1 02 66.1 02
Maintenance of Struclures
T 5U 5,8't 9,931 5,457,896 362,036 362,036
5,81 9.931 5.457.896 362,036 362.036
Maintenance of Station EquiPmentt5u 1 1,826,106 1 1,090,449 735,657 735,657
82 1 1.826,106 1 1,090.449 735 657 735.657IMaintenance of Overhead Lines
TSG '16,851.778 15.803,493 I,048,285 11,545 1,059,829
Mainlenance of Underground Lines
T ca 19,786 18,555 1,231 - 1,231
B2
Maint of Misc. Transmission PlantTSG 84,769 79,496 5.273 5,273
Total Transmission Expense
82
82 204,805,841 1 92,060,1 73 12.745.668 168,198 12.913,866
Summary of Transmission Expense by Faclor
SE
5b
SNPT
Total Transmission Expense by Fac,tor
580 Operation Supervision & EngineeringDPW SDPW SNPD
2,229.280
202,576,560
2.085.126
1 89,975,047
144,154
12.601,514
10,967 155,122
12,758,744
1 ,59'1,431 ,561 141
723
30,290 17,325 47.615
7
6t
581 Load Dispatching
DPW
DPW SNPD 799
82
Station Expense
DPW
DPW
c 3,978,577 3,671.111 307,467
410
307,467
410
I
582
SNPD
EZ
164 7
16.451./ lA 15,803,493 1 044 245 11 545 1.059.829
84 769 79.496 5.273 - 5,273
tvz,uou, | / J 12,t45.664 'tti6,1gts 1 2,9 1 3,E6ti
t 656
657
658
AAO
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
678
679
680
oot
682
683
684
685
686
687
688
689
690
691
oYl
aoe
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
/ tc
716
717
718
719
720
722
724
zolz PRorocol Page 2.11
Year-EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
@ DPW S 7,809,291 7,472.707 336,584 - 336,584DPW SNPD 163 155 8 - 8
82
584
585
586
587
588
589
590
591
592
593
594
595
596
Underground Line ExpenseDPW SDPW SNPD
787 787
6l 787 787
Street Lighting & Signal Sysiems
DPW
DPW
S
SNPD 7 7
82
Meter Expenses
DPW
DPW
5 4.206,385
14.549
3,943,087
13,818
263,298
731
263.298
SNPD 73',|
82 4.220.934 3,956.905 264.029 264,029
Customer lnstallation ExpensesDPW SDPW SNPD
13.556.316 12.514,751 1,041,565 - 1,041,565
13,556.316 12.514,751 1,041,565 - 1,041.5656Z
Misc. Distribution ExpensesDPW SDPW SNPD
901,908 870.478 31,430
B2
Rents
DPW
DPW
S 3,172,426 3,135,419 37,006
5tu
37.006
320SNPD
E2
Maint Supervision & Engineering
DPW
DPW
S
SNPD
3.1 51 .325 3.0 1 6,980 134,345 1 34,345
112.951t741135790
82
Maintenance of Structures
DPW
DPW
S 2,338,654
124.505
z,zaz Ylt
118.252
85,733
6.254 6,254SNPD
82 2,463,1 60 2.37'l,173 91,986 91.986
lvlaintenance of Station EquipmentDPW SDPW SNPD
7,280,739 6,736,963 543,776 543.776
Maintenance of Overhead LinesDPW SDPW SNPD
82
B?
85,1 90,678 79,951,571
1.402.421
5,239,107 63,071 5,302,178
I
Majntenance of Underground LinesDPW SDPW SNPD
25,409.405 24.576.600 832,805 832,805
82
Maintenance of Line TransformersDPW SDPW SNPD 969.563 700 700
82
Maint of Skeet Lighting & Signal Sys.DPW SDPW SNPD
2,930,590 2.815,310 115,279 115,279
82 2.930.590 ,815,310 5,279 115.279
o
2017 PROTOCOL
Year-End
FERCACCT OESCRIP
Page 2.12
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
IDAHOADJUSTMENT ADJ TOTAL
726
727
724
729
730
731
t32
734
735
/JO
737
739
740
741
742
743
744
745
746
747
748
749
750
751
114
753
754
755
756
758
759
760
/o I
76?
764
765
766
767
768
769
770
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
597 Maintenance of Meters
DPW
DPW
S 471.456 437.827 33,629 33,629
SNPD
82
598 Maint of Misc. Distribution PlantDPW SDPW SNPD
1,333,401 1,247 ,783 85.618 85.618
82
Total Distribution Expense 82 197,577,910 186,739,422 10,838,489 98,085 10,936,574
Summary of Distribution Expense by Factor
SNPD
Total Distribution Expense by Fac,tor
901 Supervision
CUST
CUST
163,323,369
34.254.541
154.205,437
32.533,985
9,117,932
1,720,556
80,396
1 7,689
9,1 98,328
1,738,246
1e7.577,910 186;7te,422 10,838.489 98.085 10,936,574
CN o7 0 97
82
902
903
904
Meler Reading Expense
L.LJS I
CUST
q
CN
1 8.695.492 16.686,228 2,009.264 2,OO9.264
725 104 104
82
Customer Receipls & Colleclions
CUST
CUST
c
CN
S
5(,
CN
7.280.867 6.955,1 1 2 325,755
672.797
2 ,534 347,289
686.970172
82 706
Uncollecti ble Accounts
CUST
P
CUST
15.4'!6,800 14.807.802 608,998
306
(248.433)360,565
JUO77102
82
905 Misc. Customer Accounts Expense
UU> I
CUST
869,500 869,500
CN 11 731 506 506
Total Customer Accounts Expense
Summary of Customer Accls Exp by Faclor
J
CN
5U
Total Customer Accounts Expense by Factor
82
82 86,105.s42 81.350,202 4,755,340 (212.727!4,542,613
42,262,659
43,842,883
39,318,642
42,031,560
2,944,017
1,81 'l,323
(226,900)
14,172
2,717,117
1,825,495
907
908
Supervision
UUS I
CUST UI\
Customer Assistance
CUST
CUST CN
86.303,020
1.591,714
86,273,288
1.525,954
29.733
65,760
(68.24e)
1 )q)
(38.51 6)
67,012
87,894,734 87,799,241 95.493 (66,996) 28,497
o 790
791
792
793
794
795
796
797704
799
800
801
802
803
804
805
806
807
808
809
8'10
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
829
830
831
dJl
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
856
857
2olz PRorocol Page2.13
Year.EndFERC BUS UNADJUSTED RESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
cusT s 1,115,893 1.077,028 38,866 78 38,944
CUST CN 127 91,704 80.608
EI
910 Misc. Customer Service
CUST
CUST
S
CN 3,182 3,051 tJ I tJt
82
82
3.182 3.051 IJI 131
Total Customer Service Expense 91,522,?4 91,?84,121 238,123 (78,013)160,110
Summary of Customer Service Exp by Faclor
a
CN
87.418,914
4,103,33'1
87,350,315
3,933,806
68.598
169.525
(68,1 70)
(s,843)
428
159,682
Total Customer Service Expense by Factor 82 91.522,244 91.284.121 ZJA, I ZC (78,01 3)'160,1 '10
91 1 Supervision
CUST
CUST
S
CN
82
912
913
916
Demonstration & Selling ExpenseCUST SCUST CN
d2
Advertising Expense
CUST
CUST
q
CN
bz
Misc. Sales ExpensetCUST
CUST
c
CN
Total Sales Expense
82
82
Total Sales Expense by Faclor
S
CN
Total Sales Expense by Factor
Total Customer Service Exp lncluding Sales
920 Administrative & General SalariesPTD SCUST CNPTD SO
82 91.522.244 91.284,121 238,1?,3 (78,013)160,110
2 55b c60
708763124
82
921
922
Office Supplies & expenses
PTD
CUST
PTD
CN
SO
S
CN
SU
328.830
94,325
295,42s
90,428
33,405
3,897
33,405
3,897
82
A&G Expenses Transferred
PTD
CUST
PTD
82
a
2017 PROTOCOL
Year-End
Page 2.14
t 858
859
860
oot
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
884
885
886
887
888
aao
890
891
892
893
894
aoa
896
897
898
899
900
901
902
904
905
906
907
908
909
910
911
912
o1?
914
915
916
917
918
919
920
921
92?
923
924
925
926
FERC BUS UNADJUSTEDRESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
PTD S 3,169,392 3,160.691 8,702 (4,565) 4,137CUST CN
PTD SO
82
924 Property lnsurance
PT
PT
PTD
S
SG
SO
9,241,532 9,134,521 107,01 1 't07 ,011
925
926
lnjuries & Damages
PTD
PTD SO
( 1,236,765)
1 0,671,1 34
(1.236.76s)
1 0,035,883 635 250 (s70,964)64.286
9,434,369 8.799,1 18 635,250 (570,964)64,286
Employee Pensions & BenefitsLABOR SCUST CNLABOR SO
9,855 9,855
029 880
82
927
928
Franchise Requirements
DIUSC
DIVSC
s
SO
82
Regulatory Commission ExpenseDMSC SPSEDMSC SOFERC SG
15,710,496
24.120
2.387,955
15,054,126
22.560
2,?45,801
656.370
1,560
142.154
(43.112\613,258
1,560
145.2213.067
t.zoJ 921
929 Duplicate Charges
LABOR
LABORt S
SO
5
CN
5g
SO
82
930 Misc General Expenses
PTD
CUST
P
LABOR
54.245 1,750 (1,7s0)
1 0.535 I 0,535
82
93't
935
Rents
PTD
PTD
S
SO
496,776 495,648 1
51
128 1,128
17 151 7
82
Maintenance of General Plant
b5
CUST CN
GSO
517.151
76,563
500.925
73,400
16,226
3,163
16,226
3,163
82
Total Administrative & General Expense 82 14,109,735 13a,s0
Summary of A&G Expense by Facxor
S
SO
SE
SG
CN
Total A&G Expense by Faclor
28,293,264
'108,890,230
24,120
4,731,233
27,468,674
1 02,408,018
22,560
4,436.921
824,590
6.482.212
1,560
294,312
775,750
6,81 8,164
1.560
294,312
7 060
t
Total O&M Expense B2 ,f09755366 zFT87z;50s 174138657 71fr6,56 1 85,61 3,093
82
B?
(48,840)
335,953
I 928
929
o?n
931
932
933
934
oa(
o2a
937
938
oao
940
941
942
943
944
945
946
947
948
949
950
953
954
955
o<7
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
974
975
v/b
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
oo<
996
2017 PROTOCOL Page 2.15
Year-EndFERC BUS UNADJUSTEDRESULTS IOAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
*ra"r **p,*
P
P
P
P
SG
5b
DU
SG
SG
SG
JU
SG
SG
30,382,067
30.850.602
166,061,540
28,492.114
28,931,504
155.731 ,486
1,889,952
1,919.098
10,330,054 (414,002)
1,889,952
1,919,098
9,91 6,051orn
4O3NP Nudear Depreciation
P
B3
B3
403HP HydroDepreciation
P
P
P
P
3,917,969
1 .410.61 1
25,356,847
3,674,247
1.322,862
23,779,495
243,722
87,749
1,577 ,353 (150,540)
243.722
87,749
1.426.812
D"
4030P Other Production Depreciation
P
P
P
P
5b
SG
DU
JU
56,816,787
3,148,781
53,282.432
2.952,907
3.534,355
195.874
16,498 3,550.854
'195,874
B3 910
4O3TP Transmission DepreciationTSG
tJuTSG
8,730.273
1 0.990.321
8.1 87.1 96
'10,306,655
543,077
683.666
5$,477
683.666
817 81 174 '161
B3
403 Distribution Depreciation
LandaLandRrehs DPW
structues DPW
srd,on EquDmst DPW
storae Batery Equip DPW
Poles & Tore6 DPW
OHCondudo6 DPW
UG conduit DPW
UG Condudor DPW
Line Trans OPW
SeNices DPW
llleteE DPW
rn* cust P,em DPW
Laed Prcper, DPW
sredLshtns OPW
360
361
J6l
363
364
365
Jbb
367
368
369
370
371
372
373
5
D)
J
D
S)
J
J
D
S
S
414.114
'1.969,675
(5,058.630)
387.981
'1 ,931,065
(3.279,763t
26,1 33
38.610
(1,778,867)
26,133
38.610
(1,778,867)t 41.367.549
19,762,768
8,913,918
20,923,383
32.779.557
17,570,673
7,585,671
498,357
38.243.881
1 8,820,673
8,688,608
20,297,085
30.902,1 18
16,671.520
6,981,613
488,598
3,1 23,669
942,094
225.3',t0
626.299
1,877.439
899,1 53
604,058
9,759
60,16'l 3,1 83,830
942,094
225,310
626,299
1,877,439
899,153
604,058
9,759
B3
403GP General Depreciation
G-SITUS
PT
PT
P
CUST
b-5u
PTD
G-SG
G-SG
D
SG
5Uetr
CN
SG
SO
SG
SG
5b
SE
14,484.749
23,764
73.079
104,441
1,069,373
9.217,0?9
1 3,364.905
7,749
1 3,549,638
68.533
97,688
1,025,1 93
8,643,673
12.569,295
7,267
935,112
1.478
4,546
6,754
44,180
573.356
795,610
4,745
12,278
935,1 12
1.478
4,il6
6.754
44,1 80
578.1 01
807,888
482
7
482
u6z
403GV0 GeneralVehicles
G-SG
oe
B3
B3
403MP MiningDepreciation
P
t
20't7 PROTOCOL
Year-End
FERCACCT DESCRIP FACTOR Ref
BUS
FUNC TOTAL
Page 2.16
UNADJUSTED RESULTS IDAHOOTHER IDAHO ADJUSTMENT ADJ TOTALtfit403EP ExperimentalPlantDepreciation
4031 ARO Depreoation
P S
Total Depreciation Expense
Summary S
DGP
DGU
SG
SO
CN
SE
SSGCH
SSGCT
Total Depreciaion Expense By Fac{or
404GP Amort of LT Plant - Leasehold lmprovementsI.SITUS SI-SG SGPTD SOPSGCUST CNPSG
B4
404SP Amort of LT Plant - Cap Lease Sleam
P
SG
SG
P
P
'1000
100'1
1002
1003
1004
1005
1006
1007
1008
1009
'1010
1011
1012
1013
1014
1015
'1016
1017
1018
1019
1020
102',1
1022
1 023
1024
1 025
1026
1027
1028
1029
1 030
1 031
1032
1 033
'1034
1 035
1 036
1037
1 038
1039
1040
1041
1042
1043
1044
1045
1046
1047
1 048
'1049
1 050
1 051
1052
1 053
1 054
1055
1056
1457
1058
1059
1060
1061
1062
1063
1064
1065
1 066
1 067
'r 068
'1069
B3
B3
B3
163,435,953 155,872.963 7,s62,989 60,161 7.623,151
521,790,495
1 3,364,905
1,069,373
10/.,441
489,331,903
1 2,569,295
1,025,193
97,688
32,458,593
795,610
M,180
6.7il
(371 ,1 60)
12,278
32,087,433
807,888
44.180
6,754
699,765.1 67 658,897.042 40.868,126 (298,721\ 40,569.404
573,635
461,429
573,635
433,960 27.469 27.469
1.035.064 1.007,595 27.469 27,469
en
JgP
4041P Amort of LT Plant - lntangible PlantI-SITUS SPSEI-SG SGPTD SOCUST CNI.SG SGI-SG SGPSGI-SG SGI-SG SGPSG
404MP Amorl of LT Plant - Mining PlantPSE
4040P Amort of LT Plant - Other PlantPSG
404HP Amortization of Other Electric PlantPSGPSGPSG
Total Amortization of Limited Term Plant
Amortization of Other Electric PlanlGPS
B4
t 923.O23
3.147
1 1,383,833
1 1.525,966
5,234,969
10,865,828
307.174
78,646
147,068
902.289
2.943
1 0,675,689
1 0,839,828
5,018.692
1 0,1 89,906
288.066
73.754
137 ,919
20.735
203
708,145
686,1 38
216,277
o75.92?
1 9,1 08
4,89?
9,1 49
(270,672)
39,166
2,552
20,735
203
437,473
725,304
218,829
678,104
1 9,1 08
4,892
9,149
025
B4
84
u
305,969 ,AA qlA 1 9,033
B4
84
t
405
B4
19.033 - 19.033305.969 286.936
41,827,173 39,439,077 2,388,097 (226,7701 2,161,326
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.17
BUS
FUNC
UNADJUSTED RESULTS IDAHO
FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTALo1070 406 Amortization of Plant Acquisition Adj
107 1
1072
1 073
1074
1075
1076
1477
1078
1A79
1 080
1 081
1092
1 083
1 084
1085
1 086
1087
'1088
1089
1090
109'1
1092
1093
1094
1095
1096
1097
1098
1099
1 100
1 101
1102
1 103
1104
1 105
1 106
1107
'1108
1 109
1110
't111
1112
1113
1'114
1116
1117
11 18
1119
1120
1121
1122
1124
1126
1127
1128
1129
P
P
P
P
P
a
5b
SG
5U
SO
301,635 301.635
4.781.559 4.484,117 297.443 ?97.443
B4
407 Amort of Prop Losses, Unrec Plant. etcDPW SGP SOP SG.PPSEPSGP TROJP
124,290 124,290 0 1 ,349,1 38 1 ,349.1 38
84
B4
124,290 124.290 0 1 ,349,1 38 1 ,349,1 38
Total Amortization Expense 47,034,658 /t4.349,119 2.685.539 1122,368 3,807.907
Summary of Amortization Expense by Faclor
5
SE
TROJP
DGP
DGU
SO
SSGCT
SSGCH
SGP
CN
SG
Total Amortazalion Expense by Faclor408 Taxes Other Than lncomeDMSC SGP GPSGP SOPSEPSGDMSC OPRV-IDGP EXCTAXGP SG
1.922,584
3,147
1 ,901,849
2.943
20,735 1,349,1 38 1,369,873
203
1 1,987,395 11.273.788 7'13,607 39,1 66
5,234,969 5.018.692 216,277 218,829
27 151
35,614,560
145,325,972
1 3,042.865
858,527
1,81 1 ,786
35,61 4,560
136,674.749
12.266.426
803,011r aoo na,
8.651.223
776.439
55,51 6
112,7U
266,338 8,91 7,561
776,439
55,516
123,W5o11.141
Total Taxes Other Than lncome B5 19b,O5J./1U 187,057,827 9,595,882 277,47E 9,873,361
41140 Deferred lnvestment Tax Credit - Fed
PTD DGU (3,698,228)(3,258.438)(439,790)(439,790)
87
41141 Deferred lnvestment Tax Credit - ldaho
PTD DGU
Total Deferred ITC
87
87 (3,698,228)(3,258,438)(fi9!790l (439,7901
o
5.0E3,1 95 4, t45, / 52 297 443 297 443
203
(3,698,228)(3,258.438)(439.790)(439,790)
1 130
1131
1132
! IJJ
1134
'l '135
1136
1 137
1 138
'1 139
1140
1141
1142
1143
1144
1145
1146
1 147
1148
1149
1 150
1 151
1 153
1 154
1 156
1157
1 158
1 159
1 160
1 161
I toz
I toJ
1164
I toc
I too
1 167
1 168
1 169
1170
117 1
1172
1173
1174
1175
1176
1177
1178
1179
1 180
1181
1182
1 183
1184
1 185
1 186
1187
'1 188
1 189
427
428
429
431
432
419
41010
lnterest on Long-Term Debl
GP
GP
S
SNP .uo.o,o i,o ..u,oru iru ,r,u',r,uuo t"u'I''
.',13?3.331'86 360,014,410 338,498,526 21.515,884 (388,547) 21.127,337
Amortization of Debt Disc & Exp
GP SNP /o!284
Amortization of Premium on DeblGP SNP
B6
B6
Other lnterest Expense
NUTIL
bF
GP
OTH
SO
SNP
SNP
14,124,382 13,280.253 844j29 - 844.12986 1a,1U.39 13.2N,2* 8aa,1n
AFUDC - Borrowed
bts 11
Total Elec. lnterest Deduclionsfor Tax
Non-Utility Portion of lnterest
B6 367.638,952 345.667,395 21.971.557 (388,547)21.583.010
427 NUTIL
428 NUTIL
429 NUTIL
431 NUTIL
NUTIL
NUTIL
NUTIL
NUTIL
Total Non-utility lnterest
Total lnterest Deductions for Tax 86 367.638,952 345,667,395 21 .971.557 (388,547) 21 .583.010
lnterest & Dividends
GP
GP
S
SNP 191
Total Operating Deduclions for Tax 86
Deferred lncome Tax - Federal-DR
GP
CUST
PT
LABORur
P
PT
P
GP
TAXDEPR
CUST
CUST
P
DPW
S
CN
SG
SO
SNP
SE
SG
SGCT
GPS
TAXDEPR
BADDEBT
SCHMDEXP
IBT
SNPD
(8,129,674)(7,484,068)(645,605)1 43,059
(96e)
(502,547)
(e6e)
6,352
2,456,668
703.962
215.1',t3
4.762,423
102,111
41.113,962
11,779,036
8.529,187
48,005,636
OE 7RO
38,666,457
11.075,074
7,977,655
45.01 9.389
6,352
2,447,505
703,962
551.532
2,986,247
9,1 63
(336.419)
1,776,176
1 9,749,950
326,1 75,81 9
18,574.240
307,550,666
1,175,7',t1
1 8,625,1 53
1,'t75,710
1 8,625,1 53
719 20.178 20,178
87 0 27
2oi7 PRorocoL Page 2.18
Year-EndFERC BUS UNADJUSTEDRESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AOJUSTMENT ADJ TOTAL
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER
Page 2.19
IDAHO
ADJUSTMENT ADJ TOTALIDAHOt1 190
1 191
1192
1 193
1194
1'195
'1196
1197
1 198
'1199
1200
1201
1202
1203
1204
1205
1206
1207
1208
'1209
1210
121',|
1212
1?13
1214
1215
1216
1?17
1218
tztt
1220
1?21
1222
1223
1224
1225
't226
1227
1228
1229
1230
41110 Deferred lncome Tax - Federal-CR
GP
P
P
GP
PT
DPW
LABOR
PT
CUST
P
BOOKDEPR
P
CUST
e
SE
JU
SNP
5b
CIAC
SO
SNPD
CN
SGCT
SCHMDEXP
TROJD
BADDEBT
GPS
(1,789,976)
(1 8.508,1 86)
(538,368)
(6,096,038)
(75,e81)
ezeu,277)
(22,186,910)
(667,649)
(248,4e4)
(2e6,162.374)
11,292
(1,079,036)
100,822
(1,886.427\
(17 ,311,371\
(s04.878)
(5,731,71 5)
(71,255\
(21,731,983)
(20.866,1 28)
(634,1 14)
(233.022)
(278.865,71 3)
10,585
(1.036,41 1)
94.820
96,451
( 1 ,1 96,81 5)
(33,490)
(364,323)
(4,726t
(1,149,294)
(1,320,782)
(33.s3s)
(1 5,462)
(17,296,661 )
707
(42,625\
6.002
2,649
593.31 2
170,294
7,474
15,462
99,1 00
(603,503)
(33,490)
(364,323)
1 65,568
(1,149,294\
(1,313,308)
(33,s35)
(0)
(17,296,661 )
707
(42,6251
6,002
87
87
(370,122,165)(348,767.612\(21,354,s53)789,1 91 (20.s65.362)
Total Deferred lncome Taxes
SCHMAF Additions - Flow Through
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAF
SCHMAP Additions - Permanent
S
SNP
SO
SE
TROJP
5U
PSPSELABOR SNP
SCHMAP-SO SO
SCHMAP SG
BOOKDEPR SCHMDEXP
77,605,581 73,089,101 4,516,480 2,380,202 6,896,682
B6
B6
41.864
898.246
27.204.880
60,291.631
16,062,921
(29,754)
654.748
48,768,639
206.057
58,461,999
r 7ao rtd
2,843.233
(265,663)
39,157
844,774
27.071,653
57,263,269
15,102.937
(27,890)
614,005
45,615,061
1 93.239
54,981,769
1,670,875
2.730.917
(249,848)
2,707
53,472
3,028,362
959,984
(1,864)
40,743
3,1 53.579
12,818
3,480,230
88.364
112,317
( 1 s,81 s)
53.1 80
(40,743\
( 1,s63,363)
(138,404)
2.552
31,749
2,707
53,472
1 86.407
3,028.362
959.984
( 1.864)
1,590,216
( 1 25,s86)
2,552
3,51 1,979
88.364
'112,317
(1 s,81 s)
T
1231
1232
1233
1234
1235
I ZJO
1237
1238
1239
1240
1241
1242
1243
1244
1245
1246
1247
SCHMAT
TOTAL SCHEDULE. M ADDITIONS
Additions - Temporary
SCHMAT.SITISPSGDPW CIAC
SCHMAT.SNT SNPP TROJDP SGCT
SCHMAT-SE SEPSGCUST CN
SCHMAT-SO SO
SCHMAT-SNI SNPDDPW BADDEBT
SCHMAT-GPI GPS
BOOKDEPR SCHMDEXP
B6
B6 997,350,454 940.721,858 56,628.596 (1,65s.028)54.973.568
t
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS UNADJUSTED RESULTS
FACTOR Ref TOTAL OTHER
Page 2.20
IDAHO
ADJUSTMENT ADJ TOTALFUNCIDAHOt1248 SCHMDF Deductions-FlowThrough
1249
1250
tzc I
1252
1253
1254
't255
1256
IZal
1258
1259
1260
1261
1262
I ZOJ
1264
't?65
'1266
1267
1268
1269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285
1286
1287
1288
1289
1290
1291
1292
1293
1?94
1295
1296
1297
1298
1299
1300
1 301
1302
1 303
1304
1305
1306
1307
1308
1309
't310
1311
1312
1313
1316
1317
1319
1321
1322
SCHMDF
SCHMDF
SCHMDF
DGP
DGU
B6
SCHMDP Deduclions-Permanent
SCHMDP SPSEPTD SNP
BOOKDEPR SCHMDEXPPSG
SCHMDP-SO SO
SCHMDT
1,620,786
64,761
(1 0.637)
34.219,097
22,474,204
126,493,729
52.040,658
't 08,334,332
859,465,675
1,515.979
60,890
(10.016)
32,090,457
1 04,807
(621\
2,128.639
1,453,273
7,868,691
3,097,969
6,449,119
49,076.845
168
(13,777,673l,
104,807
3,870
(621)
2,128.639
566,817
1 2,859,1 89
3.097.969
6,524,707
49,076,845
,oo
(20,049,458)
Deduclions - TemporaryGPSDPW BADDEBT
SCHMDT.SNI SNP
SCHMDT CN
SCHMDT SGCUST DGPPSE
SCHMDT.SG SG
SCHMDT.GPI GPS
SCHMDT.SO SO
TAXDEPR TAXDEPRDPW SNPD
es
(21,421 ,502) (19,720.350) (1 ,701,152\ 437 ,128 (1,264,024\
31,037.490 29,182,567 1,854,923 1,854,923
269.058 16,737 16,737
21,020,930
118,625.037
48,942,689
101.885,212
81 0,388,830
(886,457)
4,990,498
75,588
(6.271,785)
TOTAL SCHEDULE - M DEDUCTIONS
TOTAL SCHEDULE . M ADJUSTMENTS
4091 1 State lncome Taxes
IBT
IBTPTC P
IBT
Total State Tax Expense
Calculation of Taxable lncome:
B6
B6
B6 |'218,29s,717l (204,518,044l.
41.972.455 39.257.307 2,71s,148 (1 ,039,218)1,675,930tSE
5b
IBT
41,972,455 39,257,307 2,715,1#(1,039,21 8)1,675,930
Operating Revenues
Operating Deduclions:
O & M Expenses
Depreciation Expense
Amortization Expense
Taxes Other Than lncome
lnterest & Dividends (AFUDC-Equity)
Misc Revenue & Expense
Total Operating Deductions
Other Deduclions:
lnterest Deduclions
lnterest on PCRBS
Schedule M Adjustments
lncome Before State Taxes
State lncome Taxes
5,242,965.626 4,924.433,?01 318.532,426 ( 1,851 ,601)3 1 6,680,824
2,809,259,366
699,765,1 67
47.034,658
196,653,710
(1 9,939,361 )
(245,996)
2.638,222.509
658.897,042
44,349,119
187,057,827
{18.747,706)
(229,426)
171,036,857
40.868,1 26
2,685,539
9.595,882
(1,191.65s)
(16,570)
14,576,236
(298,721)
1,122,368
277,478
(531,787)
9,849
'185,613.093
40,569,404
3,807.907
9,873,361
(1,723,442)
(6,721\
3.732,527,544
367,638,952
(218,295,717)
3,509,549,365
345,667,395
(204,518,044)
222,e78,179
?1,971,557
(13.777,673)
15,155,423
(388,547)
(6,271,78s\
238,1 33,602
21,583.010
(20,049.458)
924,503,414
41,972,455
864,698,397
39.257.307
59,805,017
2,715.148
(22,890,263\
( 1 ,039.21 8)
36,914.754
1,675.930
Total Taxable lncome
Tax Rate
Federal lncome Tax - Calculated
Adjustmenls to Calculated Tax:40910 PMt P40910 Prc P40910 P40910 rRS sefre LABOR
Federal lncome Tax Expense
Total Operating Expenses
882.530.959 825.441.090 57,089,869 (21,851,045)35.238.824
SE
SG
SO
S
35.0%
308,885,836
(1 8,98s)
(s5,436,71 2)
(2,229')
35.0%
288,904,381
(17 ,757)
(51,988.206)
(2,096)
35.0olo
19.981 ,454
(1,228\
(3,448,506)
(133)
35.Ook
(7,647,866)
490.257
35.0%
12,333,589
(1.2281
(2.9s8,249)
(133)
253,427,910 236.896.322 16.531,588 (7,1 57,609)9,373,979I4,121,774.622 3,874,281,363 247.493,259 9,870,586 257,363,845
1.215.646.171 1.145.239,902 70.406.269 4.616.757 75,023.026
2017 PROTOCOL
Year-End
FERC
311 Struclures and lmprovements
312 Boiler Plant Equipment
314 Turbogenerator Units
Accessory Electric EquipmenlPSGPSGPSGPSG
316 Misc Power Plant Equipment
SG
5U
DU
SG
Jt/Steam Plant ARO
P
Page 2.21
BUS UNADJUSTED RESULTS IDAHOACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
"a*t 325
326
P
P
P
P
P
SG
5b
Sb
D
SG
2,328,228
33.837.468
54,188,889
227,883,361
314,745,690
419,557,114
596,176,332
497.075.409
3,174,743,097
1 10.533,617
110,294,623
694,939,868
67 168
86,232.062
1 33,601.926
198.269,497
2,853,993
4,977,072
19,900,648
2.1 83.398
31,732,569
50,8 1 8.005
213,707,608
295,166,563
393,458.069
559,090,481
466,154,247
2,977,254.461
31
103,657,743
103,433,616
651,710,314
154
80,867.895
125,291,061
'185.935.909
2,676,457
4,667,467
1 8,662.705
144,830
2,'104,900
3,370,884
14,175,753
19.579.127
26,099,045
37.085.851
30,921.162
197.488,635
21
6.875.874
6,861,007
43,229,553
5,364,167
8,310,865
1 2,333,588
177,536
309,605
1.237 ,943
2,057.617
144,830
2,1M.900
3,370,884
14,175,753
19.579,127
26,099,045
.980
37,085.851
30,921.16?
199,546,252
6,875,874
6,861 ,007
43,229,553
4,207
5,364,167
8,31 0.865
1 2,333,588
177,536
309,605
1.237 ,943
781
1329
1330
1331
1332
1333
1 334
1335
1336
1337
1 338
1 339
1 340
1341
1342
1343
1344
1 345
1 346
1347
1 348
1349
I 350
1352
I JCJ
1354
1356
1357
1358
1359
1360
1361
1362
1363
1364
IJOC
1366
1367
1 368
1 369
1370
137 1
1372
1373
1375
tJ/o
1 379
1 380
1381
1382
1383
1384
1 385
1386
I 387
1 388
1 389
1 390
1 391
1ao,
1393
1 394
1395
1396
B8
P
P
P
P
SG
Dg
SG
SG
5b
5b
SG
DU
bb
5b
SG
5b
61
P
P
P
P
B8
B8
B8
B8
P
P
P
P
I P
P
P
P
c
B8
B8
B8
B8
bt,Unclassified Steam Plant - Account 300PSG 't93
7 ,263,757,247 6,81 1,906,668
730
Total Steam Production Plant
Summary of Steam Produclion Plant by Factor
D
DGP
DGU
SG
SSGCH
Total Steam Produc{ion Plant by Faclor
320 Land and Land RightsPSGPSG
321 Struclures and lmprovements
451,850,579 2,057,617 453,908,196
7 ,263,757,247 6,8 1 1,906.668 451,850,579 2.057.617 453,908,1 96
P
B8
B8P
t
SG
7.263.757,247 6.81'1,906,668 451.850.579 453.908 196
o 1397
1 398
'1399
1400
1401
1402
1403
1404
1405
1406
1407
't408
1409
1410
1411
1412
1413
1414
1415
1416
1417
1418
1419
1420
1421
1422
1423
1424
1425
14?6
1427
1428
1429
1430
1431
1432
1433
1434
1435
'1436
1437
1438
1439
1440
144'l
1442
1443
1444
1445
1446
1447
1448
1449
'1450
1451
'1452
1453
'1454
1455
1456
1457
1458
1459
1460
146',|
1462
1463
1464
1465
1466
1467
1468
1469
323
324
Jta
Reaclor Plant Equipment
P
P
5(j
SG
5L,
JU
SG
5b
B8
Turbogenerator Units
P
P
B8
Land and Land Rights
P
P
B8
Misc. Power Plant EquipmentPSGPSG
B8
NP Unclassified Nuclear Plant - Accl 300PSG
Total Nuclear Production Plant
B8
B8
Summary of Nuclear Production Plant by Factor
DGP
DGU
o Total Nuclear Plant by Fador
330 Land and Land Rights
P
P
P
P
SG
SG
5b
10,332,372
5.268.322
19,417,767
9,689,634
4,940,600
1 8,209,862 1.207,905
64?.737
1,207 ,905
EO
331 Structures and lmprovements
P
P
P
P
SG
20.002.680
4,990,005
238.682,083
1 8.758,389
4.679,596
223.834,582
1,244,290
310,409
14,847.500
1,244.290
3'10,409
14,847,500
10,978
B8 17
Reservoirs, Dams & WaleMaysPSGPSGPSGPSG
146,193.402 137.099,269 9,094,133 - 9,094,13318.872,292 17,698,319 1,173.973 - 1.173,973262,131,048 245.824.877 16,306,171 628,905 16,935,07676,455,778 71,699,757 4,756,022 144,036 4,900,05888 5$,6A.519 472.322.221 31,330fi
JCJ Water Wheel, Turbines, & GeneratorsPSGPSGPSGPSG
28,960,51 0
8,146, I 05
60,618,882
27,1 58.988
7.639.367
56,848,01 3
1.801.523
506,738
3,770,869
1,801 ,523
506,738
3,770,869
B8
334 Accessory Eleciric Equipment
P
P
P
P
SGqn
Jb
}U
3.749,323
3,397,1 03
65,083.087
3,516,092
3,1 85,783
61,034,517
zJJ,lc I
211.321
4,O48.570
zJs,ZJ I
211,321
4,O48.570
o
B8
2017 PROTOCOL Page 2.22
Year-EndFERC BUS UNADJUSTEDRESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page2.23
BUS UNADJUSTED RESULTS
OTHER
IOAHO
FUNC FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTALt1470
1471
1472
1474
1475
1476
1477
1478
1479
1480
1481
1482
1483
148r',
1485
1486
1487
1488
1489
'1490
1491
1492
1493
1494
1495
1496
1497
1498
1499
1 500
I 501
't502
1 503
I 504
1 505
1 506
1507
1 508
1 509
1510
151 1
1512
1513
1514
15'15
1516
1517
1519
1520
1521
1522
1523
1524
1525
1526
1527
1528
1529
1 530
1531
1532
1 533
1 534
1 535
1 536
't537
1 538
1 539
Misc. Power Planl EquipmentPSGPSGPSG
PSG
1,1 35,690
157,300
1,051 ,607
1,065.043
147,515
986.1 90
70,647
9,785
65,416
70,647
9,785
65,416
B8
JJb Roads, Railroads & BridgesPSGPSGPSGPSG
4,174,705
815.999
17,253,287
3,915,012
765.239
16,1 80,026
259.692
50.760
1.073.261
259.692
50,760
1,073.261
337
HP
Hydro Plant ARO
P
B8
B8
Unclassified Hydro Plant - Acct 300PSPSGPSGPSG
B8
Total Hydraulic Production Plant
Summary of Hydraulic Plant by Factor
a
5b
DGP
DGU
s 1,053,980,985 988
1,053,980,985 988.416,855 65,564,1 29 772,941 66,337,070
Total Hydraulic Plant by Factor
340 Land and Land RightstP
P
P
P
q
SG
74.986
39.067,820
6,100,269
74,986
36,637.560
5.720,795
2.430,260
379.474
?.430,260
379.474
B8
341 Structures and lmprovements
P
P
P
P
QA
SG
SG
SG
1 70,1 29,696 1 59,546.578
50,069.710
10,583,1 '18
3,321,247
1 0,583,1 18
3,321.247
B8
342 Fuel Holders, Producers & AccessoriesPSGPSGPSG
13,428,915 1 2.593,554 835,361 835,361
B8
343 Prime Movers
P
P
P
P
P
e
SGqc
5b
)u
e
SG
5U
SG
1 ,792,108,86'1
1,072.179,189
1,680,628,618
1 ,005,483,01 9
111,480,243
66,696,1 70 1.1 19.836
111,480,243
67,816.006
543 51
B8 593 181
344 Generators
P
P
P
P
56.869,305
400,655,723
53,331,682
375.732,462
3.537.622
24,923,261
3.537.622
24,923,261
t
B8
1,053,980.985 988.416.855 65,564,1 29 772.941 66.337,070
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNAOJUSTED RESULTS
OTHER IDAHO
Page 2.24
IDAHO
ADJUSTMENT ADJ TOTALt'1540
1 541
1542
1543
1544
1 545
1 546
1547
'1548
1549
1551
1552
'r553
1554
1556
1557
1558
1 559
1560
tco I
1saz
1563
1564
1565
1566
1567
1568
1569
1570
1571
1572
1573
1574
1575
1576
1577
1578
1579
1 580
1581
't582
1583
1 584
1 585
1 586
1 587
1 588
1 589
'1590
1 591
1592
1 593
I 594
1 595
1 596
1597
1 598
1 599
1600
lou I
1602
1603
1604
1605
1606
1607
1608
1609
1610
345 Accessory Electric Plant
346 Misc. Power Planl Equipment
P
P
P
P
bt,en
JU
5b
SG
5b
B8
2'10.981,829
1 13,064,813
901
12,583.906
3,322,482
197,857 ,456
106.031,483
721,O02
'l 1,801 ,109
3,1 15,803
13,124,373
7,033,330
782.797
206.679
13.124.373
7.033,330
782,797
206.679
347
OP
Other Produclion ARO
P
Unclassified Other Prod Plant-Acct 102PSPSG
P
P
P
T
T
T
5
B8
B8
8,
Total Other Production Plant
Summary of Other Production Plant by Faclor
S
DGU
5U
SSGCT
Total of olher Production Plant by Factor
Experimental Plant103 Experimental PlantPSG
Total Experimental Production Plant
Total Production Plant350 Land and Land Rights
T
T
T
352 Struclures and lmprovements
Station Equipment
510
805
21
48.285.
B8
B8
B8
ca
>g
SG
s a,026,sa,t9 3,776
74,986 74.986
4,026,419,593 3,775,951,418 250.468,175 1,1 19,836 251,588,01 1
12,34.J,,232.811 1 1,576,349,927 '.882.883 3.950,394 771,833.278
06
I
T
T
T
T
S
SG
b(J
SG
SG)u
SG
SG
SG
SG
5g
SG
5g
7.028.684
17,798,128
217
1 07.639,428
1 61,569,502
128,124,015
131,328.357
19,751 ,354
45.282,130
6,59'1,456
1 6,690.975
1 00,943,590
151 .518.881
'120,153,910
123,158,922
1,310.156
3,003,675
437,228
1,107,',t54
14
6.695.837
10,050,621
7,970,1 05
8,169,435
I,310.1 56
3,003,675
437,?28
1,107,154
6,695.837
10,050,621
7.970,105
8,1 69,435
353
354
355
oo
B8
109
Towers and Fixtures
T
T
T
Poles and Fixtures
T
T
T
B8
1.035,114,869 970,724,329 64.390.540 - 64,390,540'1,294.567.242 1,214.037,161 80,530,081 - 80,530,081
61,693,542 57,855.822 3.837,719 - 3,837,7'19114,693,430 107,558,790 7,134,640 - 7,134,640760,417,U1 713,114.965 47.302,675 7,905,897 55,208,572B8 936,804,612 878,529,577 58,275,035 7,905.897 66,180,932
o4a388
I
989,476 989.476
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.25
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO AOJUSTMENT ADJ TOTALt161 1
1612
1613
1614
1615
1616
lb I /
1618
1619
1620
1621
't622
1623
1624
1625
1626
1627
1628
1629
1630
1 631
1632
1633
aAa
toJo
1637
1638
1639
1640
1641
1642
'1643
1644
1 645
1646
1647
1 648
1649
1650
1 651
1652
1 653
1654
1 655
1656
IO5/
1 658
1 659
1660
1661
1662
1 663
1664
1665
1 666
1667
1668
1669
1670
167 1
1672
356 Clearing and Grading
T
T
T
JU
5(j
5U
5U
SG
SU
5b
SG
5U
SG
SG
5b
1 58,790,41 I
157.83'1.120
148.912,673
148,01 3,049
9,877.745
9,818.071
9.877.745
9,818,071
B8
Underground Conduit
T
T
T
Q,J/ I
91,651
5,975
85,949
396
5,701
396
5,701
541 21 830
B8
358 Underground Conductors
T
T
T
1,087,552 1,019,900 67,652 o / .o5z
359 Roads and Trails
T
T
T
1,863,032
440,513
1,747,139
413.111
1 15,892
27,403
1 15,892
27,403
656
11
TP Unclassified Trans Plant - Acci 300
t5b 11 307 eaa ,004 861 829
TSO Unclassified Trans Sub Plant - Accl 300TSG
Total Transmission Plant
Summary of Transmission Plant by Faclor
DGP
DGU
SG
Total Transmission Plant by Factor
360 Land and Land RightsDPW S
6,222,285,657 5.835.221,046 387,064,61 1 7,905,897 394,970,508
657 387.7.897t11bl1.81 103 6,1 03
361
363
364
365
Structures and lmprovements
DPW S 11 113 11 727
Station Equipment
DPW S 069 JI
Storage Battery Equipment
DPW S
Poles, Towers & Fixtures
DPW c
Overhead Conductors
DPW S 751 358.4'19 71 117 179
751
I
B8
B8
B8
B8
B8
B8
B8
B8
B8
B8
o/J
674
675
676
2017 PRoTocOL Page 2.26
Year-EndFERC BUS UNAOJUSTEO RESULTS IDAHO
ACCT DESCRTP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
DPW
E6
7',tg
1677
1 678
'1679
1680
1681
1682
1683
1684
1685
1686
1687
1688
1689
1690
1691
1692
1693
1694
1695
1696
1697
1698
1699
1700
1701
1702
1704
1705
1706
17A7
1708
1709
1710
17 11
1712
1713
1714
1715
't716
17 17
1718
1719
1720
1721
1722
367
368
369
5TU
371
372
DP
DSO
Underground Conduclors
DPW S
Line Transformers
DPW
Services
DPW
lVeters
DPW
lnstallations on Cuslomers' PremisesDPW S
Leased Property
DPW
14
B8
B8
B8
B8
B8
B8
B8
B8
B8
88
5
o 737 517
194 81
704 704
S
Street Lights
DPW S
Unclassified Dist Plant - Acci 300DPW S
Unclassified Dist Sub Plant - Acc{ 300DPW S
194 61
721
Total Distribution Plant
Summary of Distribution Plant by Factor
a
Total Distribution Plant by Faclor
6,780,558,594 6,436,853,534 343,705,061 343,705,061
6,780,558,594 6,436,853,534 343.705,061 343,705,061
b, /5u,b5u,594 b,4Jb,65J.5J4 343,705,061 343.705,06 1
778.O51.452
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNADJUSTEO RESULTS
OTHER IDAHO
Page 2.27
IDAHOADJUSTMENT ADJ TOTALo723 389 Land and Land Rights
G.SITUS
CUST
PT
b-59
PTD
a
CN
SG
5U
5U
724
725
726
13,048,647
1.1 28,506
332,t,228
130,634.546
335,238
1,487,619
8,1 39,644
5.774.374
1,01 1 ,923
14'1,600
8.889,545
6,638,299
3,095,780
77.782
62.582.563
4.039
'119,201,637
314.384
1.395.080
7,803,363
5.415.172
946,488
12,851.008
1 ,081,883
312
1,151
8,350,567
6,364.045
2,903,203
72.753
58,857,037
3,787
197,63e
46.623
21
76
11,432,908
20.854
92,539
336,281
359,202
65,435
538.979
274,254
192.577
5,030
3,725,526
251
197,639
46.623
21
76
1 1,432,908
20.854
92,s39
JJO.Zd I
359,202
65,435
538,979
274,254
192,577
5,030
3,725.526
251
1727
1728
1729
1730
1731
1732
1733
1734
1735
1736
1737
1738
1739
1740
1741
1742
1743
1744
1745
'1746
1747
1748
1749
1750
1751
1752
1753
1754
1755
1756
1757
1758
77 447447
B8
Struclures and lmprovements
G-SITUS
PT
PT
CUST
g-Dg
P
PTD
Office Furniture & Equipment
G.SITUS
PT
PT
CUST
G.SG
P
PTD
G-SG
G.SG
Transporlation Equipment
G-SITUS
PTD
G.SG
CUST
PT
P
PT
G-SG
PT
Stores Equipment
G.SITUS
PT
PT
PTD
u-Ju
PT
e
5b
5b
CN
5b
SE
SO
5
5b
5U
CN
5b
SE
SO
5b
SG
S
SO
SG
CN
SG
SE
SG
5b
SG
SG
5(,
SO
5b
SG
2
B8
B8 81,288,009 76.551.392 4.736.617 4.736,617
I 1759
1760
1761
1762
I /OJ
86,401,003
1 0,1 96,1 80
21.161 ,944
588,901
541,386
70,616
307.992
44
9.170,027
261,955
5.942.250
79,640,959
9,589.204
1 9,845,540
552,268
506.378
66,223
288.833
8,665.360
246,361
5,572,605
6.760.044
606,976
1.316.404
36.633
35,008
4.393
1 9,1 59
6,760.044
606.976
1.316.404
Jb,bJJ
35,008
4.393
1 9,1 59
778
504.667
I 5.594
369,645
4
504,667
I 5,594
369,645
1764
1765
1766
1767
1768
1769
1770
1771
1772
B8
B8
357J
t
390
391
392
393
2017 PROTOCOL
Year-End
Page 2.28
FERC BUS UNADJUSTEDRESULTS IDAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AOJUSTMENT ADJ TOTAL
't774
1775
1776
1777
1778
1779
1780
174'l
1782
1783
1784
1785
1786
1787
1 788
1789
1790
1791
1792
1793
1794
1795
1796
1797
'1798
1799
1800
'1801
1802
1 803
1804
1805
1806
1807
394
395
396
397
Tools, Shop & Garage EquipmentGSITUS SPT SGG-SG SGPTD SOPSEPT SGG.SG SGG-SG SG
35.854,636
I 09,756
22,831,506
3,734,534
'137.478
33,786,491
't02.929
21 ,411,246
3,512.218
'128,588
2,068,145
6,828
1,420.261
222.316
8.890
2,068.145
6,828
1,420.261
222,316
8,890
1 ,711,761 1,605.279 1 06.482 106,482
B8
Laboratory Equipment
G-SITUS
PT
PT
PTD
P
G-SG
u-Dg
b-59
S
SG
5b
SO
SE
5b
DU
Jb
QA
SG
SO
SG
SEen
SG
5
SG)u
SO
CN
SG
SE
5b
5b
D
SG
SG
CN
SO
SE
SG
SG
SE
SE
SE
20.31 5.084 1 8.960.1 01 1,354,982 1,354,982
4.941,121
1.177.W1
6,1 59,070
223.587
4,646,977
1 ,101,677
5,775,938
209,679
294,144
76.164
383,132
13,908
872
294.144
76,1U
C6J- IJZ
r s,goa
872149
bo
Po\i/er Operaed Equipment
G-SITUS
PT
u-5b
PTD
PT
P
P
b-Ju
129,6?1,747
311,208
41,876.648
5.177.883
1 ,084,013
403.876
1 20,1 85.906
291.849
39.271.662
4.869,645
1.016.580
377.760
9,435,841
19.359
2,604,986
308.238
67,432
26.116
9,435,841
to aAo
2.604,986
308.238
67,432
26.116
B8
808
809
810
811
814
Communication Equipment
G-SITUS
PT
PT
PTD
CUST
G-SG
P
b-5u
G-SG
189.758.423
412.544
1.1 36.750
88,51 3,334
3.847.079
167,875,31 1
342,988
1,297,830
1 78.605,296
386.881
1.066.037
83.244.155
J.OOO. I 4 I
157,432,429
320,809
1.217.097
11,153,127
25.663
70,713
5.269,179
'158,938
10,442,882
22.179
80,733
11 ,153,127
25,663
70,713
5,269,179
1 58,938
10,442,882
,a lao
80,733
1815
1816
to t 1
1818
1819
1820
1821
1822
1823
1824
1825
1826
1827
1828
1 829
1 830
1 831
1832
1 833
1 834
1836
1837
1838
1839
'1840
B8
398
399
MP
3991
Misc. Equipment
G-SITUS
PT
PT
CUST
PTD
P
u-5(J
b-5u
2,748,875 2,661,721 87.1 54 87.154
2,639,057
4,527
2.559,279
216.076
2,481,955
4.2U
2,400,076
9,312
157,102
293
1 59.203
9,312
157,102
293
1 59.203
B8 8.177,125 7,764,061 413.064 41 3.064
Coal lvline
P
P
1,854.828 1.734.887 119,941 8,407,750 8,587,691
WIDCO Capital Lease
B8
B8
B8
P
Remove Capital Leases
1,854.828 1,734.887 119.941 8,467,750 8,587,69 1
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.29
BUS UNADJUSTED RESULTS
OTHER
IDAHO
FUNC FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTALI1841
1842
1843
1844
1 845
1 846
1847
'1848
1 849
1 850
'1851
1852
1 853
1 854
1 855
I 856
1 857
1 858
1 859
'1860
1 861
1862
tooJ
1864
1865
t600
1867
1868
1869
1870
1871
1872
1873
1874
1875
t6/b
1011390 General Capital Leases
G-SITUS
P
PTD
Q
5b
4,124,382
11,720,567
(s,s86,979)
4.124.382
10.991,476
(s,254.387)(332.592\
729,092
(332,592)
B9 10,257,971
(10,257,971\
9,861,471
(9,861,471)
396,500
(396.500)
396.500
(3e6.s00)Remove Capital Leases
'101 1346 General Gas Line Capital LeasesPSG
B9
Remove Capital Leases
GP Unclassmed Gen Plant - Acct 300
G-SITUS SPTD SOCUST CN
b-Sb 59PT SGPT SG
32,655,963 30,71 1.960 1,944.002 1,944,002
B8
399G Unclassified Gen Plant - Acct 300
G.SITUS SPTD SOu-su JuPT SGPT SG
Total General Plant
Summary of General PIant by Faclor
a
DGP
DGU
5G
5U
SE
CN
DEU
55bU I
55ULH
Less Capital Leases
Total General Plant by Factor301 Organization
I.SITUS
PTD
I.SG
B8
B8 1,253,877,729 1,172,559.006 81,318,723 8,467,750 89,786,473
1877
't878
1879
1 880
1 881
630,566.9 1 5 587.033.428 43,533,487 43,533,487t299,263,726
308,773,51 4
5,552,630
1 9,978,91 5
280.647.673
290.392,294
5,1 93,574
1 9,1 53,507
18.616,053
18,381,220
359,056
825,408
18,616,053
18.381.220
8,826,806
825,408
1882
'1883
't 884
1885
1886
1887
1888
1 889
1890
1891
1892
1893
1894
1895
1896
1897
1898
1899
1900
1901
1902
8.467,750
daa
S
SO
S
SG
SG
B8
302 Franchise & Consent
I.SITUS
I.SG
I.SG
I-SG
P
P
(31.081,215)
10,500,447
175.524,525
9,1 89,363
(32,081 ,21 5)
9,847.254
1 64,605,81 5
8.617,728
1.000.000
653,1 93
10,918,710
571,635
1,000,000
653,1 93
10.918,710
571,635
oo"
B8
t
32 655 963 30 71 1 960 1.944.OO2 1,944.OO2
t 1 903
1 904
1 905
1 906
1907
1908
1 909
1910
191 1
1912
1913
1914
1915
1916
1917
1918
1919
1920
192'l
1922
1923
1924
1925
1926
1927
1928
1929
1 930
'1931
1 932
I YJJ
1 934
I 935
1936
1937
1938
1945
1 946
1947
1948
1949
2017 PRorocol Page 2.30
Year-EndFERC BUS UNADJUSTEDRESULTS IOAHOACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AOJUSTI,ENT ATN TOTAL
W r-stTUS S 15,980,452 12,622j34 3.358,318 - 3,358,318t-sc sG 163,275,216 153,118,489 10,156,727 - 10,156,727PTD SO 380,132,115 357,502.933 22,629,182 ',t25,9u 22,755,166P SE 14,653 13,706 948 - 948cusT cN 144,964,558 138,975.498 5.989,059 - 5.989,059PSGPSG
B8
Less Non-Utility PlantI-SITUS S
Unclassified lntangible Plant - Accl 300I.SITUS SI-SG SGPSGPTD SO
Total lntangible Plant 88 869,101,106 813,785,950 5s,315,1s7 12q9U 55,41,141
(15,100,763) (19,459.081) 4,358.318 - 4.358,318
303
IP
Summary of lntangible Plant by Faclor
S
DGP
DGU
SG
SO
CN
SSGCT
SSGCH
SE
Total lntangible Plant by Faclor
Summary of Unclassified Plant (Account 106 & 102)
DP
DSO
GP
HP
NP
OP
TP
TSO
IP
MP
SP
Total Unclassified Plant by Factor
Total Electric Plant ln Service 27,470,05s,898 25,834,769,6? 1,635,286,/85
359,090,544
380,132,1 15
144,964,558
14,653
66,145.360
32.655.963
(5s3.173)
'110,307,833
336,752,893
357,502.933
138,975,498
60,224,283
30,7'l 1,960
(518,762)
'103,446,004
22.337.650
22.629,182
5.989.059
5,921.O77
1.944.002
(34,411)
6.861.829
125,984
20,450,026
22,337,650
22,755,166
5.989,059
948
5,921.077
1,944,002
(34,411)
6.861.829
1,655,736,/161
948
t 939
940
941
942
943
944
193JI ,730
B8
I
760 1
704 365 993 662 ?32 760 42.134.234 125.944 42.260.218
704,366.993 1:/5,964 42,260,214
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.31
BUS
FUNC
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTALI1950
1 951
1952
1953
1954
1955
1956
1957
1958
aoEo
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
197 1
1972
1973
1974
1975
1 976
1977
1978
1 979
1 980
1 981
1 982
1 983
1 984
1 985
Summary of Electric Plant by Factor
S
SE
DGU
DGP
5g
SO
CN
DEU
SSGCH
SSGCT
7,396,099,732
5.567,283
7,004,502.867
5,207,280
391,596,865
360.003 8,467.750
39'l,596,865
8,827.753
19,224,797,752
688,905,629
1U,943.473
1 8,028,896,554
647,895,227
158,129.006
1,195.901,1 98
41.010.402
6,814,467
1 '1,856,291
125,984
1.207 ,757,489
41,1 36.386
6,814,467
Less Capital Leases
105 Plant Held For Future UseDPW SPSGTSGPSGPSE
UJU
1 3,553,551 1 3,553,s51
3.657,534
8.923.302
3,430,013
8,368,217
227.521
555.084
(782.606)(555.084)
555,084
Total Plant Held For Future Use 810 26.134:387 25:351.78',t 782,606 I782.606)(0)
114 Eleclric Plail Acquisition AdjustmentsPSPSGPSG
Total Electric Plant Acquisition Adjustment Bt5
11,763,784
144,7U.699
11,763,784
135.703.173 9.001.526 (318,473)8,683,053
1 56.468.483 147.466,956 9,001,526 (318,473)8,683,053
115 Accum Provision for Asset Acquisition Adjustments
DQ
PSGPSG
(841,817)
(121,245.019)
(841,817)
(1 13.702.830)(7,542,',t89)(318,473)(7,860,663)
815 ( 122.086.836)\114.544.647)(7,542]89)(318.473\(7,860.663)
t 986 128 Pensions
987988 Total Nuclear Fuel
LABOR SO
815
989
990
991
992
Weatherization
DMSC
DMSC
D
SO
5b
SGCT
JU
CN
CNP
SG
SO
941,854 941.854
1993
1994
1 995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2006
2007
2008
2010
816
182W Weatherization
DMSC
DMSC
DMSC
DMSC
7 .777 ,641 6,090,320 t,oa t .cz t 1,687,321
816 7 ,777 ,641 6,090,320 1,687,321 1.687.321
186W Weatherizatlon
DMSC
DMSC
DMSC
DMSC
DMSC
Total Weatherization
B16
816 8,714,488 7,027,$5 1,687,023 1,587,023
o
UNAOJUSTED RESULTS
OTHER
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
Page 2.32
IDAHO
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO ADJUSTMENT ADJ TOTALI2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
ZUJO
2038
2039
2040
?o41
2042
2443
2044
2045
2446
2047
2448
2049
2050
2051
205?
2053
2054
2055
2056
2057
2058
2059
2060
2061
2062
2063
2064
2065
zuoo
2467
2068
2069
2070
2071
151 Fuel Stock
P
P
P
P
Total Fuel Stock
152 Fuel Stock - Undistributed
P
2531 6 DG&T Working Capital DepositPSE
25317 DG&T Working Capital DepositPSE
Provo Working Capital DepositPSE
DEU
SE
SE
SE
SE
184,119.737 172.213,806 1 1 ,905,931
183
(549,347\I 1.356.583
btJ
813
813
813
tot
Total Fuel Stock154 Materials and Supplies
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
MSS
Total Materials & Supplies
192,045,779 't79,627,318 '12,418,461 (s39,s02)1 1,878,959
SG
SO
5b
SG
SNPD
SG
SG)u
DU
SG
1 05,462,082
5,514,627
44.997
1 16.135.647
7,682
(1,682.877)
9,794,711
99,81 2.708
5,1 71 ,583
42,318
108.911.292
7,205
(1,598,348)
9,185.419
5,649,374
343.044
2.679
7.224,355
478
(84,528)
609.292
5.649.374
343.044
2.679
7,?24,355
478
(84,528)
609.292a235,276,870 221,532,177 13.744.692 13.744.692
toJ Stores Expense UndistributedMSS SO
25318 Provo Working Capital Deposit
MSS ca
Total Materials and Supplies
165 Prepayments
813
813
(273,000)
235,003,870
(256,01 8)
22'.t,276,159
( 1 6,982)
'13,727,710
( 1 6,982)
13,727,710
S
GPS
SG
SE
so
DMSC
GP
PT
P
PTD
JV,t tz,ooz
12,561,479
3,950,446
(28.019)
30,389,292
I 1.813.697
3,704,7M
(26,207\
333.370
747,782
245.742
(1,812)
333.370
747,782
245.742
(1,812)
206
815Total Prepayments
o
(273,000)(256.01 8)( 1 6.982)( 16,982)
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.33
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO AOJUSTMENT ADJ TOTALI2072 182M l\/lisc Regulatory Assets
2073
2074
2075
2076
2077
2078
2079
2080
2081
2042
2083
2084
2085
2086
2087
2088
2089
2090
2091
2092
2093
2094
2095
2096
2097
2098
2099
2100
2101
?10?
2103
2104
2105
2106
2107
DD52
DEFSG
P
DEFSG
P
P
DDSO2
s
SG
SGCT
SG.P
SE
SG
SO
46,753,374
3,448,669
42,854.799
3,?34,141
3.898,576
214.529
(2,5s6,17s)
1,320,973
1,342,401
1,535.502
199,686,444 186,773.907 12,912,537 (1,064,050)11,848,477
447 11
811
186M Misc Deferred Debits
LABOR
P
P
DEFSG
LABOR
P
P
GP
Total Misc. Deferred Debits
S
Db
SG
SG
SO
SE
SG
EXCTAX
4,753,082 4,753.082
65,284,388
19'1 .902
'1,993,938
61,223,295
1 80.478
1,865,002
4,061,092
11.424
128.936
1 48,860 4.209,952
11.424
1 28.936
81'l 72.225314 68121357 48T,4'.2 148360 435A,312
Working CapitalCWC Cash Working Capital
CWC
cwc
CWC
SO
SE
SNP
5U
SO
SO
S
SO
5E
DU
S
SE
SE
S
SG
SE
SE
28.890,203 28,517,493 372,710 12.474 385.185
814
OWC
tJt
141
143
232
aaa
2533
230
23A
2541 05
254105
2s33
OtherWoll(. Cap.
Cash
Working Funds
Noles Re@ivable
otherA/R
6s M$ Dl Crd.
Ohs M$. q Crd
As.t Rdr. Ob[g
ARO R€g Liabiliy
ARO Reg Li4ility
GP
GP
GP
GP
PTD
PTD
P
T
P
P
P
P
P
P
P
31.763.148
(17,732\
(6,1 17,520)
(3.395,699)
29.872.294
(17,732\
(5,753,345)
(3,176,120)
1.890,853 1,890,853
(364,1 75)
(21s.s80)
(364,1 75)
(21 e. s80)I 2108
2109
2110
2112
2113
(6,157.881 )
(8,408,162)
(s.7s9,687)
(8,408,1 62)
(398,1 94)(14,402)(412,59s)
2114
2115
2116
2117
zt to
z'l'19
21?0
2121
212?
2124
2125
ztzo
2127
2128
2129
2130
2131
814
814
7.666,153 6,757.248 908.905 (14,402)894,504
Total Working Capital
Miscellaneous Rate Base18221 Unrec Plant & Reg Study CostsPS
36,556,356 35,274,741 1,281,615 |'1,927l 1,279,688
18222 Nuclear Plant - Trojan
P
P
P
815
815
TROJP
TROJD
o
28,890,203 28.517,493 372,710 12,474 385,185
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.34
IDAHOBUS
FUNC FACTOR Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO AOJUSTMENT ADJ TOTALt2132
2133
2134
2135
z lJo
213A
2139
2140
2141
2142
2143
2144
2145
2146
2147
2149
2150
?151
215?
2153
2154
2155
2156
2157
2158
2159
2160
2161
2162
z toJ
2164
z toc
2166
2167
1 869
2281
2282
2282
2283
2283
254
22841
254105
230
254105
254
815
815
815
Misc Deferred Debits-Trojan
P5
PSG
Total Miscellaneous Rate Base
Total Rate Base Additions
235 Customer Service Deposits
CUST
CUST
Total customer Service Deposits
't,375,791,586 1 ,293,687,1 68 82,104,418 (27r938,8131 54,165,54
Prop lns
lnj & Dam
lnj & Dam
Pen & Ben
Pen & Ben
Pens Oblig
lns Prov
PTD
PTD
PTD
PTD
PTD
P
PTD
S
CN
S
SO
SO
S
SE
SO
815
815
815
(115,119,099)(107,675,030)
767
(6,09s,041)
(5,9s7.060)
(7,545,376)
(84.1 39,334)
258.659
(2.686,947)
(2,716.014)
(1 ,01 5,250)
(3s,6s0,269)
(5,432,419)
(s,602,438)
(7,54s,376)
(79,1 30,538)
258.659
(2,s18,622\
(2,545.868)
(1,o1s,2so)
(33,432,602)
(662,622)
(354,6_22\
(s,008,796)
(7,444,069)
(168.325)
(170,146\
(2.217.667\
(69,668)
4,898,931
(174,8_71)
629,1 68
\ooz,ozzl
(424,2_90)
(1 09,86s)
(7,444.069)
( 1 68,325)
(170,146)
(174,8-71],
(1.588,499)
815
Accum Misc Oper Provisions - OtherPSPSG
D
TROJD
TROJD
D
ARO
ARO
ARO
P
P
P
P
21 68
2169
2170
2171
2172I
t
252 Customer Advances for ConstructionDPW SDPW SETSGDPW SOCUST CN
Total Customer Advances for Construction
25398 SO2 Emissions
P
25399 Other Deferred Credits
P
LABOR
P
P
819
819
(36,665,51 9)134,447,8s2l.12,217,667l'454,296 (1,763,37',t!
2174
tlta
2176
2177
2179
2180
ztot
z',t82
2183
SE
s
SO
DU
SE
(6,387,884)
(52,303,714)
(6,3s8,774)
(6,320.325)
(49,190,085)
(s,963,21 9)
(67,5s9)
(3,1 1 3,629)
(395,s5s)
(67,559)
(3,1 13.629)
(395,5ss)
819
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC Ref TOTAL
UNADJUSTED RESULTS
OTHER IDAHO
Page 2.35
IDAHO
ADJUSTMENT ADJ TOTALt2184
21 85
2186
2't87
21 88
2'189
2 190
2191
2192
2193
2194
2195
2196
2197
2198
2199
2200
2201
2202
2203
2204
2205
2206
2207
2208
2210
2211
2212
2214
2215
2216
2217
2218
2219
2220
2221
2222
2224
22?5
2226
2227
2228
2229
2230
2231
2232
2234
zlJo
2237
2238
2239
2240
2242
2243
2244
10n Accumulated Deferred lncome TaxesPSCUST CNP IBTLABOR SOP DGP
281 Accumulated Delerred lncome Taxes
PSPT SGT SNPT
Accumulated Deferred lncome TaxesGPS
ACCMDIT DITBALCUST CNPTD SNPDPW SNPDLABOR SODPW CIACPSEPSG
283 Accumulated Deferred lncome Taxes
CUST
P
P
P
PTD
DPW
P
BADDEBT
TROJD
5b
SE
SNP
SNPD
5b
54.205.268
1 15,201,456
4,273.988
2.050,477
41,55'1.380
25.81 9,528
1,930,428
53.953,797
1 08.343.538
4,1 05,1 52
1,922,024
38.966.628
24,149,932
1,833,465
251.471
6,857,918
1 68,836
128,453
2.584,753
1,669.596
96.963
579.647
(2,417,497)
(2,112,001\
831.1 18
4.440,421
'168,836
128.453
472,751
1,669.596
96.963
819 245,032,525 233,274,537 11.757.988 (3.949.851 )7.808.1 37
(286.202,049)(268,398,51 3)(1 7.803,536)17.803,536 (0)
819
819
819
(286,202.0491 (268,398.51 3)( 1 7,803.536)1 7.803,536 (0)
GP
P
P
DU
SE
SO
GPS
SNP
TROJD
5g
SGCT
5g
2.171.334
(4,297,26s,2771
(1 ,473,901 )
251.467
(26,121,193)
(2.8M.078)
(73,924,423\
(192,s01.s94)
(s,1 s7,093)
(1,e50,603)
2,644,847
(4,055,384.344)
(1,386.160)
235.206
124,323,01?l
(2.667,1 59)
(69,1 44,1 69)
(1 81 .042,01 6)
(4,850,093)
(1,834,027)
(473,51 3)
(241.880,934)
(87,741)
16,261
(1,798.1 81)
(176,919)
(4.780.254)
(1 1,459,578)
(307,001)
(1 I 6,576)
(256,008,452)
241,880,934
969
(428,697)
(38.479)
(70,978)
3.944
47,357
(501,323)
276.851
9,538,142
(256,481,965)
0
969
(428,697)
(38.479)
(1 58,719)
3.944
16,261
(1,750.824)
(678,242\
(4,503.402)
(1,921,436)
(307,001 )
(1 16,576)I LABOR
0
GP
PTD
P
P
P
P
0 0 0
Total Accum Deferred lncome Tax255 Accumulated lnvestment Tax CreditPTD SPTD ITC84PTD ITC85PTD ITC86PTD ITC88PTD ITC89PTD ITCgOPTD SG
Total Accumlated ITC
Total Rate Base Deductions
819 (302,498,984)(283,860.476)(1 8.638,508)9.36'1.028 (9.277.481\
819
(46,959)-(46,959)-(46,959)
(1 5,508)
(8s,6e8)
( 1 s,508)
(73,716)( 1 1 ,982)(1 1,982)
(5,154,305,115) (4,864,713,94s) 1289,59'.t,172l.13,45s,390 {276,135,782)
t
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
BUS
FUNC FACTOR Ref TOTAL
UNAOJUSTED RESULTS
OTHER IDAHO
Page 2.36
IDAHO
ADJUSTMENT ADJ TOTALt2245
2246
2247
2249
?.250
2251
2252
2253
2254
2256
2257
2258
?259
2260
2261
2262
2263
2264
2265
2266
2267
2268
2269
2270
2271
2273
2274
))74
?276
2277
2278
2279
2280
2281
2282
2283
2284
2285
2286
2287
2288
2289
2290
2291
2294
lzSc
2296
2297
2298
2299
2300
108SP Steam Prod Plant Accumulated Depr
1 OSNP Nudear Prod Plant Accumulated Depr
PSGPSGPSG
108HP Hydraulic Prod Plant Accum Depr
108OP Other Production Plant - Accum Depr
1O8EP Experimental Plant - Accum DeprPSGPSG
Total Production Plant Accum Depreciation
Summary of Prod Plant Depreciation by Faclor
DGP
DGU
DE
SSGCH
SSGCT
Total of Prod Plant Depreciation by Faclor
108TP Transmission Plant Accumulated Deprca
5b
SG
Total Trans Plant Accum Depreciation
P
P
P
P
P
P
S
5g
SG
Dg
SG
SL,
1 1,878,883
(7s6.188,538)
(761,369,367)
(1.283,671,945)
10,631.187
(709,148,939)
(714,007,488')
(1,203,819,619)
1.247 ,697
(47,039,599)
(47.361,879)
(79,852,326)(38.062)
1.247,697
(47,039,599)
(47.361,879)
(79,890.388)
817
P
P
P
P
P
)
SG
SG
DU
SG
SG
DU
SG)u
817
817
B',l7
2.1 1 9.502
( 1 70,036,9se)
(30,946.861 )
(153,221,764)
(651 ,261,802)
(3s1,963,285)
2.119.502
( 1 59,459,609)
(29.0?1.775)
(143,690,423)
(610,749,294)
(330,068.994)
(1 0,s77,349)
(1,925,086)
(9,531,340)
(40,51 2.508)
(21.894,291\
252,504
(10,577,349)
(1,925,086)
(9.278.$7\
(40,512,508)
(21,910,789)
P
P
P
P
P
I
( 1 6,498)
E,17
817 (a,a51,858,9951 (
13,998.386 12.750.689 1,247,697 - 1,247,697
(4,465,867,380) (4.188,062,838)(277,804,s43],213,782 (277.s90.761)
G7513683C5I I4a7U51Z14g (276:556346t ?13 7 A2 /276 343 065)
T
T
(353,045,207)
(422.461,997)
(331,083,61 4)
(396,1 82,250)
(21,961,593)
(26,279.746)
(21,961,s93)
126,279,746\
071
I
2017 PROTOCOL
Year-End
FERC
Page 2.37
BUS UNADJUSTED RESULTS IDAHOI2301
2302
2303
2304
2305
2306
2307
zJva
2309
2310
2312
2313
2314
2315
2316
2317
2319
2320
2321
2322
2323
2324
2325
zSlo
tczv
2330
l3J1
IJJO
,a ao
2340
2341
2342
2343
2344
2345
23/,6
2347
2348
2349
2350
2351
2352
2356
2358
IJSY
2360
zJoz
2363
236/.
zJoa
2366
2368
2369
2370
2371
2372
2374
2375
2376
2377
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
-a*, aar" ara aa*
DPW S
108361 Structuresandlmprovements
817
817
817
817
817
817
817
817
817
817
817
817
817
817
817
817
817
817
817
DPW
108362 StationEquipmenl
DPW Q 107
108363 Storage Battery Equipment
DPW S
1 08364 Poles. Towers & Fir.tures
DPW (632,245.055) (593.629,829) (38,615,226) - (38,615.226)(632,245,055) (s93,629,829) (38.615,226) - (38,61s,226)
1 08365 Overhead Conductors
DPW 7 7.
1 08366 Underground Conduit
DPW S
108367 UndergroundConductors
DPW S
108368 Line Transformers
DPW S 1 98.54 1 1 98.54 I
108369 Serviceso DPW S 81
108370 Meters
DPW S 981
1 08371 lnstallalions on Customers' PremisesDPW S
108372 Leased Property
DPW )
108373 Street Lights
DPW c ,771
108D00 Unclassified Dist Plant - Accl 300DPW S
108DS Unclassified Dist Sub Plant - Accl 300DPW S
lO8DP Unclassified Dist Sub Plant - Acct 300DPW S 2.06',|17 125
Total Distribution Plant Accum Depreciation
Summary of Dislribution Plant Depr by Factor
5
Q.782.769.2741 (2.639.867.41 2)(142,901,86,t )
(2,782,769,274) (2,639,867.412) (142.901,861)(142,901,861 )t Total Dislribution Deprecration by Factor 12,782.769.274\(2,639,867,4 1 2)(142,901,861 )Ir4zeor:86'
J
S
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.38
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTALa2378
2379
2380
2381
2382
2384
2385
2386
2387
2389
2390
2391
2392
2394
,toE
2396
zJSt
2398
2399
2400
2401
2402
2403
240/.
2405
2406
2408
2409
2410
2411
2412
2413
2414
2415
2416
2417
2418
2419
2420
2421
2422
2423
2424
2426
2427
2428
2429
2430
2431
2432
2433
24?4
2435
2436
2437
2438
2439
2440
2441
2442
2443
2444
2445
2446
2447
2448
108GP General Plant Accumulated DeprG.SITUS SPT SGPT SGG.SG SG
CUST CNPTD SOPSEG.SG SGG.SG SG
108MP Mining Plant Accumulaled Depr.PSPSE
108MP Less Centralia Situs DepreeationPS
1081390 Accum Depr- Capital LeasePTD SO
Remove Capilal Leases
1081399 Accum Depr- Capital LeasePSPSE
Remove Capital Leases
Total General Plant Accum Depreciation
Summary of General Depreciation by Factor
S
DGP
DGU
SE
SU
CN
ib
DEU
SSGCT
SSGCH
Remove Capital Leases
Total General Depreciation by Faclor
Total Accum Depreciation - Plant ln Service
111SP AccumProvforAmort-SteamPSGPSG
111GP Accum Prov for Amort-General
G-SITUS SCUST CNI.SG SGPTD SOPSE
(232,5'11,572\
(875,336)
(3,080,43s)
(1 01.567,216)
(8,061,583)
(1 10,732,615)
( 1,6s8.66s)
(98,492)
(216,335,09s)
(820,884)
(2,888,81 3)
(95,249,1O7\
(7.728.5281
(104,140,7261
(1,551,409)
(92,365)
(16,176,477\
(54.451)
(191.622)
(6,318.108)
(333,056)
(6,591.888)
(107,2s6t
(6,127)
(16,176,477)
(s4.451)
(191,622)
(6,31 8,108)
(333,0s6)
(6,591.888)
(107,256\
(6,127)
157
817
817
Etl
817
6tt
B'17
817
t B17
(232.511,572],(21 6,335,095)(16,176,477\(16,176,477)
(1,6s8,665)
(110,732,615)
(8,051,583)
( 1 08.1 59,837)
( 1,551 ,409)
(104,140,726\
(7,728,528\
(101 ,431,627\
(1 07,256)
(6,591,888)
(333,056)
(6,728,210)
( 1 07,256)
(6,591,888)
(333,056)
(6,728,210)
817 (9,376,076,161) (8,822,154,6771 {553,921,/r84}14d,,710 (s53,776,774)
B18
(12,v2,727],(12,208.956)(333,771)(333,771)
(3,s06.621)(3,297,873)(2O8,7481 (208,748)
t
818 ( 1 6,049,348)(1 5,506.829)(s42,s19)(542,519)
2017 PROTOCOL
Year-End
FERCACCT DESCRIP
Page 2.39
BUS
FUNC
UNADJUSTED RESULTS
OTHER
IDAHO
FACTOR Ref TOTAL IDAHO ADJUSTMENT ADJ TOTALI2449
2450
2451
2452
2453
2454
2456
2457
245A
2459
2460
2461
7462
2463
2464
2465
2466
2467
2468
2469
2470
2472
2473
2474
2476
2477
2478
2479
2480
2481
2482
2484
2485
2486
2487
2488
2489
2490
2491
2492
2493
2494
2495
2496
2497
2498
2499
1 1 1HP Accum Prov for Amort-Hydro
P
P
P
P
SG
QA
QA
5b
(2.051,472\(1,923,857)(127.614)(127.614)
818 (2.051,472\(1,923,857)(127.614\( 127 .614\
1'l 1 lP Accum Prov for Amort-lnt€ngible PlantI.SITUS SPSGPSGPSEI-SG SG
t-Sb Ju
t-Sb JgCUST CNPSGPSGPTD SO
23.987,983 24,884,277 (896,294)(896,294)
(465,099)
(1 1.949)
(73,080,739)
(89,324,516)
(5,s21 ,761)
(122.959,167\
(436,167)
(1 1,176)
(68,s34,666)
(83,768,073)
$,174,273],
(117,87e,237)
(28.932')
(773)
(4,546,073)
(5,556,s43)
(343.488)
(5,079,930)
(201,562)
(28.932)
(773),
(4.747,6351
(5,5s6,543)
(343,488)
(5,07e,e30)
(621,211\
(278,859,288)
(582,s68)
Gq?$.8lq)
(38,643) (38,643)(16,600,433) (2,774) (16,603,207)
818 (s46,855.847)(s13,764,739) (33,091,108)(204.336)(33,295,444)
1111P Less Non-Lnility Plant
NUTIL OTH
154635s344 (5r576473q (33,091 ,1 08)(204,336)133.295,444)
111390 Accum Amtr - Capital Lease
G.SITUS SPSGPTD SO
396.357
91 0.304
396,357
853.678 56,627
516,319
56,627
Remove Capilal Lease Amr
Total Accum Provision for Amortization
(9,979,946) (9.407,001) (572,94s])(s72,945)
818 (564.956,666)(531,19s,425)(33,76',t 441',t (204,336) (33,965,577)
t Summary of Amortization by Factor
DGP
DGU
SE
SO
CN
SSGCT
SSGCH
Jg
Less Capital Lease
Total Provision For Amortization by Faclor
11 ,841,614 13,071,678 (1,230,064)(1,230,064)
(1 1,949)
(273,692,625)
(122,9s9,167)
(1 1,176)
(257,399,763)
(117,879,237)
(773)
(16,292,862)
(s,079,930)
(2,774)
\t t5)
( 1 6,29s,636)
(s.079,930)
( 1 70.154,594)( 1 59,s69,927)(1 0,584.667)(201.s62)('t0,786,229J
.001
t
TDAHO 20r7 PROIoCOL
Rqenuc Adiutlm.nts (frb 3)
TOTAL
Page 3.0 Total
3.1 3.4
Ancifiary SeryiBs
.nd Oth..
Rrvense
3.5 atTampomlure
TotalNemalirad Nomalizslior
Rovefiuc
Nomaltation lr{haslin!Rovenue REa Revqiues a
1 OpeBing R.vef,ues:
{16,260.055} (?,34A.9221 (12,913,132)
3 lnt!.depa(msntrl
4 Spedal Sales
5 Ofier qos.aling Raenuts
6 Totd Operaling Ravoruss
7
I OpeEting Ep.nsesr
I Slsam Prcduolion
10 Nuclc.rPEductid
11 l.idro P@duclion
t2 Othor Pmr Supply
13 Trrnsmbsion
14
16
17
18
19
20
22
DLitdbutior
Curt@s A@untiog
Cuslomsr SaNice & loto
Sal.s
Total O&i, ExpcBe!
DcpGdatDn
Amrtizttion
Texes Other Thsn lne0e
23 lnffie Taxas: Feder.l
21 State
25 Defcred lr@ne Tiles
26 lnvetmenl Tax Credil Adj.
27 Misc Revenue & Erpame
{5.943,294)
(766.830)
t1,118.240t
(151.950)
14.?14.401\
{566,256)
(238.5s9)
(32,43C1
41,999
5,701
i13,987)
(1,901)
2A
29
31
Tolel Opsatiog Expenses:(6,410,124) (1,270,190) (4,900,663) (271.0E9) 47,706 (15,8E7)
OpeEting Rcv Fo. Relum. (10.4E0,403) (2,076,732) (8,012,470) (443.225) 77,99E (25,975) -
Rate Ba*:
33 Eledrs Pisni ln seBie
t
35 Misc Defemd Debits
35 E,ec Pianl Acq Adi
37 NudearFuel
38 PEpsym6nts
39 Fu6l gtock
40 Mrtenal & Supplies
41 Wod<i6g Capila!
42 Wsaiherization Loans
43 MirE R.te B.!a
44 Total Elec'tnc Plrnt:
45
46 Dedsslions:
47 A@m Prcv For Dsprec
48 A@ft Prov For Amoil
49 A@m Det ln@6c 7e
51 Custose.Adv ForCoost
52 Customer Sgrui@ DQposits
53 Miiel,anBous Deduction!
54
55 T0ll Deductionsi
57 Total Rate Sase:
58
59
e0 E tisaled ROE impacl
61
62
63
64 TAX CALCULATION:
66 Ope6tin0 Rcvenue
67 OthEr Doduciifis
6g htarcsl (AFUDC}
69 lntcrosl
70 Schadule "M" Additions
71 Sahedule "M' O€duc'.iont
72 |nffie Berore Til
73
74 Stat€ ltrcomr Tares
76 TMble ln@mc
77
78 Fqdorai lnsmg Taxes
-2.423'lo -a.48C./r -1.852.-o 1029/.0.0r89;-0.n64/.c 0000/c
t16,890.527) (3,346,522',) i12,9aX.132\t7 14,311i 1?3,7Q4 $1.e6?j
116.d90,52n
r/66,830)
(3,346.9221
i151.950)
(12,913,132)
(588,258)
(714,3',14)
132,430],
125,7U
5,707
(1,4621
(1,9O1i
{.1e123.597} (3,194.972\ ti2.326,878i .,19,997 (3s,s62)
o (5,U3.294\tl.1 18.240)(.4,3i4.4071
(881,884i
41.999 {1X.947\
o
t
Rocky Mountain Power
ldaho Results of Operations - December 2417
Temperature Normalization
Adjustment to Revenue:
Residential
Commercial
lndustrial
Tatal
at
TOTAL
ACCOUNT Tvoe COMPANY
PAGE 3-1
IDAHOrAcToR FACTOR % ALLOCATEp REF#
444
442
442
I
I
1
(806,710)
(43,866)
Situs
Situs
Situs
lp
'UID
(806,710)
(43.866)
(2,496,346)
(3,346.9221QA94346)(3,346,922)3.1.1
This adjustment normalizes revenues in the test period by comparing actual sales to temperature normalized sales. Temperature
normalization reflects weather or temperature pattems which can be measurably different than normal, defined as the average
temperature aver a 2I-year rolling time period. This revenue adjustment coresponds with ternperature adjustments made to
system peak, energy, and net power cost$.
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<eal-
t Rocky ltlountain Power
$tate of ldaho
Historic t2 Months Ended December 2017
(Mltths)
?a1e3.1.2
A
t
1. lncludes out of period adjustment, temperature adjustment and normalization of special contracts.
2. The curtailed load includes both economic curtailment and interruption MWh.
Booked Normalization
Adjustmentsl
Total
Normalized
Residential 712,438 t6,444)745,994
Commercral 542.269 (706)501,563
lndustrial 209,757 {5,548}2A4,249
l"t^igalian 586,388 G3,eX)552,567
Public St & Hwy 2.786 0 2,786
SpecialContract 1 Firm 88,374 0 88,374
$pecial Contract 1 lnterruptible 1,388.926 t14,498)1.374,428
$pecial Cantractl - C*rlailedz *25,936 2*,936
Special Canlracl2 111,728 t252)111,476
Total ldaho 3,602,666 (35,332)3,567,334
$aurc* lFarmula 305 Report Table2 h**
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Rocky Mountain Power
ldaho Fleeults of Operations - December 2Q'07
Revenue Normalizetion
PAGE 3,2t
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOS FACTOR 7o ALLOCATED REF#
Adjustmentto Revenue:
Residential
Commercial
lndustriai
Public St & Hwy
$pecial Contract 1 - Firm
Special Contract'1 - lnterruptible
Special Contract 1 - Curtailed
tpecial Contract 2
Total
.+.+\J
M2
442
444
442
442
442
1
1
I
1
I
I
I
1
.2.512.139)
(,774,$2\
(3,081,431)
(8,021)
447,658
(6,443,257,
879,438
IDtn
ID
IDtn
ID
ln
IU
Situs
Situs
Situs
Situs
Situs
Situs
Situs
Situs
{2,512,139)(,774,*2j
(3,081,431)
(8.021)
M7.658
(6,443.257)
879,438
(424,5l'8)
112,913,132)
(424,548\
(12,913,132)3.1.1
t
at
lnsluded in actual reverue are a number of items that should not be reflected in regulatory results^ These items include the ECAM
normalization of special contracts, revenue accounting adjustments. and out of period adjustments. This adjustment normalizes
revenues by removing the effect of these items.
o
t Rocky Mountain Power
ldaho Results of Operations - December 2$17
liYheeling REvenue
Adjustment to Revenue:
0ther Electric Revenues
Other Electric Revenues
Other Electric Revenues
Adiusrment 0etaii;
Actual Wheeling Revenues 12 ME Decernber 2Q17
Total Adjustments
Adjusted Wheeling Revenues 12 htrE December 2018
of
TOTAL
AOCQUNT Tvpe COMPANY
PAGE 3.3
IDAHO
FACTOR FACTOR % ALLOCATED REF#
456
456
45d
1 (296,997) SG1 965,334 SG1 112,151,345) SG
(11,483,008)
15,c41,634
(11,483,008)
103,558,626
1755,889)(714,314)
(18,475) 3.3.1
60,050 3.3.1
'1. 1 .l
6.22460/o
6.22064/o
6.2246%
3.3.1
Above
3.3.1
t
This adjustment removes out-of-period and one-time adiustments from the 12 moaths ended December 2A17 and adds in pro forma
changes through December 201 8.
I
Page 3.3.1
Rocky Mountain Power
Re$ults cf Operatiaxs - Secember 2Q17
Wheeling RevenuetCustomer Totrl
t
Talal 1115,041,Q34t
Ref 3.3
Tvw
1
I
1
1
2
2
3
3
Remove refunds and other out ol penod adiustmentg 265.075
Ccnstellation Generation 13,229
Southem Califomia Edison 4,273
Southem California PPA 10.414
Annualize Clatskanie PUD (539,206)
Annualize Powerex Malin (549.838
Annualize SMUD contract termination 22X.710
PG&E Lease Termination 1 2.500.000
everoreen Bio Proiection (348.055)
I n cr e$efil,l Ad.tt.l.strhants
::::::-ii6t5aEFr3t
Ref 3.3
lonneville Power Administtation a4 531 S32)
asin Electric Power Cooperative (1.076.334)
Btack Hills. lnc.(3,68,l.816)
laroill Power Markets. LLC is85.482)
Constellaton (Exelon)t'l o54 621\
)oral Power/Shell t1.864.887)
Deseret Generation & Transmission Cooperative (5,566.705)
Fall Rrver Rural Electric Cooperative rl 51 .308)
Foot Creek lll, LLC (61.292)
ldaho Power Company fi 235 574\
oroan Stanlev Caoital Grouo. Inc.{4.083.971)
Paciflc Gas & Electric Company t12 688 119)
Portland General Eleclric (3.314\
Powerex Corporation (19.738.604)
Anvanorid (lberdrola){5.551.802)
Rainbow Enerqy Marketing (541.385)
Sierra Pacific PoweI /32.310)
State of South Dakota t147,81?)
(250.724\
Tri-State Generation and Trans.(734.294\
Utah Aseociated Municipal Power Systems (21 2A4 145\
Utah Power Aqenry (4.055.383)
Warm Sprinqs {119.700)
Western Area Power Administration /oo ot?\
Western Area Power Administration (3,1 86 080)
NextEra Enerov Resources. LLC (3.285.578)
Southem Calif Edison Com Direct (3.902.31 1 )
US Bureau ol Reclamation /52 065)
Moon Lake Electdc Association {19,282}
Euqene Water and Electric 1970 346\
46
Municioal Energy Agency ol Nebraska t4 51X}
Crvo Enerov, lnc.( Raser Power Systerns LLC/lntermountain)&74.406\
Nevada
Macquane Energy, LLC
1185igl)
1s48.796\(11 471\
Salt River Proiect a da a eoe\
Black Hillslcolorado Electric tao 257\
;aole Enerov Partners LP {5.024\
The Energy Authoriv 434 S65)
Southem Califomia PPA {54.739}
Tenaska Power Services Co {160.057)
(1 1 8,386)
Powder River Energy Corporation {358)
lrookfield Eneray Marketinc LP (40,98t
Constellation NervEnergy, lnc.la 22a\
clatskanie PUD (1.255_776\
City of Anaheim (480,853)
Wegtar Enercv, lnc.14.306)
Calpine En6rov Solutions, Ll-C {i43,287\
Arizona Public Service ComDanv (9.762\
lowlitz {168.684)
Accruals and Adiustrnents 7. S3S.654
t hccutfiTolzl$
Rocky Blountain Powar
ldaho Results of Operations - Decernber 2017
Ancillary Services and Other ReYenue
PAGE 3.4t
ACCOUNT Tvpe
456 3
rOTAL
COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF#
Adjustment to Revenue:
Ancillary Contract Renewal 2,A2A,760 SG 6.22A6d/a 125.744 3.4.1
t
of
This adluslment includes ancillary revenue conlracl changes that are included in the net power cost study.
I
Page 3.4.1
I Rocky Mountain?ower
ResulB of OperaUons - December 2017
Ancillary Services Flevenue
12 ltJlonths 12 Months
Ended December Ending lncremental zAfi?
Description _ 2A17 December20l9 Change FERCAcct Factor
BPA Foote Creek 4 Ancillary Service
Foote Creek 1 Anciliary Service
EWEB Foote Creek 1 A.nciltary Service
EWEB Credit
EWEB Foote Creek 1 O&M
739,083
67,830
22C,496
QA2,7A9)
763,594
65,429
L iz. tzt
QA2.,7OS,
24,511
{.2,402)
(8,369)
(0)
456
456
456
4SA
456
SG
U(f
SG
DL,
SG
Ret.3.4
I
t
Rocky Mountain Power
tdaho Results of Operations - December 2017
REC Revenues
TOTAL
ACQOUNT Tvoe COMPANY
Add Deeember 2Q17 REC Revenues Reallocated According to RPS Eligibility:
OR/CAMA RPS Elioible:
Realloc. ol Dec 2017 Rev. for Non-RPS States 456 1 385.999
Adjustment for CA RPS Banking 456 1 116,652)
Adjustment for OR RPS Banking 456 1 (281,166j
PAGE 3.5
rDAr-ro
FACTOR FACTOR o/o ALLOCATED REF#
Adjustment for WA RPS Banking
ORICA RPS Elicible
Realloc. ol Dec2A17 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for Ofi RPS Banking
Add Est. Leaning Juniper Rev.12 ME Dec. 2Q18
456 (88,181)
6.2246Ya
Situs
Situs
Situs
6.22Q64/o
Situs
Situs
6.2246Yo
Situs
Situs
0.00007o
6.22Q64/o
O.ZZUO-/o
6.22AQYo
Situs
Situs
Situs
6.2246o/a
Situs
Situs
E 22060/o
Situs
Situs
a"jaaaah
24,A12 3.5.2- 3^5.2- 3.5.2_ 3.5.2
SG
CA
OR
WA
SG
OR
456
45e
456
456
456
456
456
454
456
456
456
456
456
456
456
45Q
456
456
456
456
456
1
1
1
914,672
(51,144)
(863,52e)
-----TW
56,898
4A 898
Iru
ata
3.5.2
3.5.2
CA RPS E|ioib|e
Realloc. at Dec2017 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS - lneligible Wind
Adjustment for OR RPS - lneligible Wind
Remav* Aec,ember 2017 ReC Detenals
lncremental Adjust Oec 2017 Rev. to Dec 2018
Re-allocate Oec 2*18 REC Revenues According to RPS Eligibility:
ORIQA/UVA RPS Elioible
Realloc. ot Dec2A18 Rev, for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
Adjustment lorWA RPS Banking
OR/CA RP$ Eliqible
Realloc. of Dec 2018 Rev. for Non-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS Banking
CA RPS E|ioible
Realloc. ol Dec2A18 Rev. for lrlon-RPS States
Adjustment for CA RPS Banking
Adjustment for OR RPS - lneligible Wind
Adjustment for OR RPS - lneligible Wind
5,400 sG(5,400i cA(91,173) OR
91,173 oTHER
(4,86e)
4,86S
91,173
|e1,173)
SG
CA
OR
OTHER
":"'
3.C.2
3.5.2e.Ea
3.5.2
3 5.3
3.5.3
3.5.32Ea
1 {,1.345,472'}
(7e,117\
bu
SG
SG
CA
OR
WA
(83,6S7) 3.5.1
t29,742) 3.5.3
J
J
3
,. 63,800
12,048
243,427
131,'186 SG(7,335) CA(123,860) 0R
(17.373) 3.5.3- 3.5.3_ ?(1- 3.5.3
(17,3731
8,161 3.5.3
- J.C.J- 3.5.3
8,161
Qa3)
?(2,482j SG 6.2206Yo (154) 3.5.3
of
1
1
I
1
RECs
RECs to
consistent with
resulte
Actual REC revenues are accounted for in the32196, Case No.
removes NPC delerrals included
RPS
of power produced from renewable
be
renewable
Page 3.5"1
I Rocky Mountain Power
ldaho Results of Operations - December 2017
REC Revenue
Actuals as Booked
January-17
February-17
March-17
AprillT
May-17
June-1 7
July-17
August-17
September-17
October-'17
November-17
December-17
(1,069,485)
(2e8,486)
(151,63ei
Q74,365)
(549,254)
(211,941)
(1s3,505)
Q$A,9121
(367)
(161,239}
(3ee,862)
8?4,114
1,069,485
298,486
151.639
274.365
549,254
211,941
1W,545
2AA,912
367
161,239
(81e,738i
(e75,950)
t321,376j
t221,575)
(1,069,108)
{244,951)
t174,5291
(340,300)
{278,889}
Q48,217l,
(258)
(438,753)
4,695
{164,246}
(389,344)
t545,574)
(18,654)
(431,344)
{195,850)
(3,375)
fi64,720)
934 862 1 61 7
*et.3.8.2IREC Det*rrals lncluded in Unadjusted Results:
FERC Account 456274t)
Amount Yr. Ended December 2017 11,345,472t Ref. 3.5
Posting Date Fin Acerual Fin Reversal Back Office
Actual SAP Total
7E Acct a1 704 45627A4
SAP Acct
12ME Oecember
t
4562704
3AiS44 JV I Y.+t+301945
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o3Easoq
a2E
Zo aE"':'
6tt
c,- @-
aa'
a---
a
F
roAHo 2017 PROTOCOL
O&M Adjustmrnk frib 4)
TOTAL
?a}e 4.4 Toal
4.1 4.2 4.3
tlrisilareou3 Wage and W!,e and
General Expen3c Emplol$ Boncff . Emplgyrc Bwli{
Totsl Nomaltr€d ard Revetue Af,nualizalion Prc Fms
4.8
o Cl.$ I DSM Gssctioft Expffi€
PrcgBm Coslls Outside Seoims Nmali2aticn
1 Opcrating RrvsnEs:
2 Gcmill Bugims R4onles
3 tnt.rdGpffimmd
4 Spsid Salqs
5 Olhcr Opsling RrvduEl
6 'Jot8l OFeBting Rrvcnw!
7
I OpcEiing expcner:
I Staam Pmduction
10 NudcarPrcduction
1, lrydrc P0duclion
1 2 Olher PMr SuPply
13 TnNmisrion
i4 Distribut'on
'15 Cuslomor Asunting
16 Customc! Srryic. & lnfo
17 Sds
1E Ad0inislrativa & Oaf,cBl
19 Totel O&M &ponees
20 lbpr{jstion
21 Amoninton
22 Tecs OthsrThan lnmma
23 lnmmo Tdes: FodeEl
4ffi.U7 14,424 74,204
t6,163
(2,443,6t6,)
98,085
{212.727t
(9,673)
297,O47
(66i
3,005
6.1 16
4,740
18.240
6.863
254
13,'162
26,803
20.767
79,909
29,192
1,094
(2,773t24)294,879
{6'1t
1149\
(10.61 3)l4u\
31.769 (222,381.1
(1,781,331)
87,379
d2,292 272,A95 t2,775,824) (222,\811 67s,503
?4
26
27
2A
30
31
Slala
Defered ln@mo Tiles
lnvqshcnt Td Credit Adi.
Misc Rev6nue & Erpsnse
Totsl OprGting Expsn$s:
732.705 (3,519)
1472,)
Q0,412)
(2,8281
(91,1n)
(12,389)
927.43a
126,O22
74304
10,0s6
t?27.029t
{3C,84S)
Op6ratiog Rov Fd Rstumi 83r.16? C,535) (38,8
Reta 8ca:
I
33 E,ectdc Plant h Soryiac
34 Plant H.ld tor FsturB Use
35 Misc Ddemd Debils
36 ElecPlrntAcqAdi
37 NuctearFucl
3E PcpEyBanls
39 Fuel Slock
40 M.iof,al & Supplies
41 Working Capital
42 Westhdation Lems
43 Misc R.te Bale
44 Total Elrdric Plant:
A5
46 Deductions:
47 A@um PrcY For D6prec
48 Awum Pev For Amort
49 A@um Dcl ln@me Tax
50 Unsoo(izcd ITC
51 CustomerAdv ForConst
52 Cusiomcr Soryi@ D€Posil8
53 Miscellaneous Drductiong
54
55 Tolal Deductiss'
56
57 Tolal Rste Bas€:
58
59
B0 E tmled ROE impsd
6l
62
A4 TAX CALCULATION:
65
66 op.rliog RovlnuG
57 Othar DoduclionE
68 lntccal (AFUDC)
59 hterctt
70 Schedulc "kf Addilions
71 Schodulc'M" Doductioni
72 ln@m€ BeloE Til
73
74 Steto ln@m€ Tile3
75
76 Tsabl? ln@me
77
78 Federal tn@me Taxes
2E,444
{69.66E)
G3.228\
{43.228t
a 193r/.-a oa2rh -0.009%.0 039%0.398%4.432./,-O.A97Yo
1.654,602
(s28,562)
{1C,s33)(82.292){272.A95t 2,775,U4 222,341 $79.5C3j
2,r93,1E5
99,571
(10.s33)
$78)
(62,2921
t2,s28l
(272,895t
(12.389)
2,775.821
126,422
222,381
1A,O
(679,503)
€A,849)
t 732,765 (3,513) (2o.E',t2\ 191.177\ 927,131 74.300 (221.O29t
toAHo 2017 PROTOCOL
o&M Adjustmeils ffab 4)
TOTAL
Pag€ 4.0.1 To?a,
4.7 LE (,.-o 4.1Ctlnjsries and
Damages
Remoze Noft
Recuning E tnc!
Membeshtps &
Subscfiptisrs
ldaho Prnsie
Exp.nr. - Csh R€v?noe Senlitva Heme/B.ss uaall€dibles e
1 Ops,atirE Rgrcnuesi
2 Gonrnl Bu3inrss Revsues
3 ,ilerdeparlBstal
4 SpecjBl Sals
5 O,ths OpsEting Revenues
6 Totrl OpcEtiog R€wnueg
7
8 Oponting Expsnitti
9 Sleam Ptodudrm
'10 Nuqlgsr PEdlc1ion
,1 llydrc Prcdu6{ion
'12 olhsr Power Supply
i3 Tanrmissioi
t4 gstribullon
'15 CuslgmnrAmuding
16 CusiomarSeMe&lnto
l7 Salei
'18 Admini3tfilive & Ganetrl
19 Tdd OAM Expinses
20 Dopcciation
21 AmortizEtion
22 Taer oliq Than ln@me
23 ln@mG Taxes: F.dsrE,
24 Srate
25 Der€rcd lnmo Tqxca
26 lnveement Ts Crrdit Adi.
27 Migc Rsvenuo & Expsnse
1248,433)
(570.964) . (48,532) 1,133,646 (44,715) " -(570,964) - (48,s32) 1,133.646 (293.149)
87,379
190,765
25,922
147.41C 16,215
2.203
(378,762)
(s1 468)
97,944
13.309
t!
31
32
iotal Opeating Extenses:(354,277) 2s4.A2O (30,111) 703,416 (181.896)
Operating Rev For RaturFi 354,217 (254,82A)3C,1 14 181,896
R{e Base:
Eleclric Plant ln Seryice
t 35 Misc Dofg@d D€bits
38 Elec Ptail Acq Ad.i
37 Nuclaer Fuel
38 P€paysents
33 Fu€l Stocl
40 Mrtirirl & Suppliee
41 Warking Cagiral
42 -Wctthe.iElid Loans
43 MBc Raie Baee44 Iotal Eloclric Plant:
45
46 Dgduclioec:
47 A@m Pm For Deprec
48 Asum Prcv For Amor,
49 A@m Oel lnsm€ Tax
50 LJnamltized ITC
51 Cs8tomerAdv For Const
52 Cuslomsr Seryice Depcarts
53 Mi3ellensu! Dedudions
5455 Tot'l Deductrong:
56
57 Tot.l R.1c Baso:
58
60 Egtimatsd ROE impacl
61
63
64 TAX CqLCULATION:
65
66 OplFting Rav€nuG
67 Othsr Dcddion3
68 lntercs1 (AFUDC)
69 ,otQrost
70 Schcdule "'i4' Addiliss
71 SctBdlle "M" Deduc{ione
72 ln@me Betoc Tu
73
74 Stalg ln@Ee Taqs
73
76 lusble ln*me
77
78 F€deEl lnEme Tees
28.444
(6S,668)
t43,22E\
(43,228)
-0.C59Yr o.o0?.h .c.$3.L c.042%a.aoo"l"a.oco./"
\ia. 4 (87,379)
(52E,582)
48.s32 (1,133,646t 291.149
5?O,964
25,922
{41,243
20,031
44,532 (1,133.646)
i51,468)
293,145
13,309
t 34t,D42 42 46.326 11,082.179',)279,U0
190.765 14'i,414 16,215 1318,762t 97.94{
Rocky Mountain ?awer
ldaho Results of Operations - December 2017
Miscellaneous General Expense and Revenue
PAGE 4.1
I TOTAL
COMPANY
IDAHO
FACTOR FACTOR % ALLOCATED REF#ACC0UNT Tyoe
Adiustment to Revenue:
Gain on Property Sales
Gain on Property Saies
Gain on Property Saies
Gain on Property $ales
Loss on Property Sales
Loss on Property Sales
Loss on Property Sales
421
421
421
421
421
421
421
t107,540)
(41 1)
(32,090)
284,579
84
83
SG
SG.P
I 11-
so
SG
OR
SO
6.22464k
6.2206a/o
$itus
5.3530%
6.22A60h
Situs
5.9530%
{6,6e0)
l26i
16.703
A
12.416\
138,284
1144\
9,849 4.1"1
Adju$&rent to Expersel
Other Expenses
Oper Superv & Eng
Customer Records
Customer Records
lnformational Advertising
lnformational Advertising
lnformational Advertising
lnformational Advertising
lnformational Advertising
Office Supplies and Expense
Outside Services
Outside Services
Regulatory Commission Expense
Regulatory Commission Expense
Regulatory Commission Expense
Regulatory Commission Expense
Duplicaie Charages
Advertising
Total Miscellaneous General Expense Removal
557
580
903
903
909
oI"10
90s
ono
ono
921
923
923
928
928
928
928
929
o?n
1
I
1
1
1
I
1
1
1
I
1t
1
1
1
1
1
1
(1,066)
(,247\
(3,616)
(10,466)
t268,982)
t12,151)
500
5,029
3,244
t33,529)
t57,674)
(14,120)
51,516
{51,516)
1,603
{1,603}
30,1 83
ilL?
St'lPD
CN
OR
CN
OR
ID
UTiit|f
SO
DIJ
UT
SO
WY
ID
UT
$o
CN
6.2246%
5.4229%
4.1314%
Situs
4.1314%
Situs
$itus
Situs
Situs
5.953Ao/a
5.9534o/e
Situs
5.gs1Aok
Situs
Situs
Situs
5.g,3ABk
4.1314%
(66)
(61)
(149)
{11,113)
5Afr
{1,996)(3,433)
J,UC/I ',OUJ
255,0A4----ll-o5,eq
1,797
10.535
--"@- a.t.t
ol
This adjustrnent 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 $ales to reflect the appropriate allocation.
;
Page 4.1.1IRacky Mountain ?awer
Results of Operations - tsecember 2417
[riscellaneous General Expense & Revenue
Description FERC Factor Amt to ExcludeUtilitfPletr
Gain on Property Sales
Gain on Property Sales
Gain on Propefi Sales
Gain on Property Sales
Gain on Property Sales
Loss on Property Sales
Loss on Property Saleo
Loss on Property Sales
421
421
421
421
421
421
421
421
$57
580
OLI (47,544)
{411}
t7e,549)
280,579
47,455u
83
SG.P
L,T
$0
UT
ou
OR
SO (2,416\--T5s768-rc Ref 4.1
Non-Regulated Flights
Ath*r Expenses
Oper Superv & Eng
ULI
SNPD
{1,046}
r,247)
(2,2721
t
FERC 909 - lnformational & lnstructional Advertising
tslue Sky 909
tslue Sky S09
*lue $ky 943
Blue Sky 903
Blue Sky 929DSM 909Sponsorships 909Campaign 909Campaign 930
Remove system allocation 909
Add situs allocation 909
Add situs allocation 909
Add situs allocation 909
CN
OR
cn
OR
SO
CN
OR
CN
CN
CN
ID
UT
WY
SO
so
UT
SO
(4,509)
(11,591)
$,416)
{a,4681
30,183
{703}
(560)
e55,AAA)
255,OAA
(8,765)
5AO
5,029
3,24A
{1,263)
FERC 921 - Office Supplies & Expenses
Expense removal 921 (33,52e)
FWXC923 - Outside $*wice*
lntercompany SERP Costs
LegalServices
l*egalServices
or2.
923
a.)a
{71,7s4J
$4j24)u324
(71,754)
FERC 528 - Regulatory Commission Expen*e
Reclassify EverPower Wind l-loldings costs
Reclassify EverPower Wind Holdings costs
ft.eclassify ldaho Line Extension
Reclassify ldaho Line Extension
928
928
vzo
928
so
WY
ID
UT
51,516
t51,516)
1,603
fi,643\
I TQ-TAL MISC GEITIERAL EXPENSE TO REW,AVE _11P8,859r- Ret 4.1
Rocky Mountain Power
ldaho Results of Operations - December 2017
t[age and Employee Benefit - Annualization
PAGE 4.2
ACCOUNT Tvoe
TOTAL
COMPANY
IDAHO
FACTOR FACTOR O/O ALLOCATED REF#
Adjustment to Expense:
Steam Operations
Steam Operations
Fuel Related-Non NPC
Steam Maintenance
Stearn Maintenance
Steam Maintenance
Hydro Operations
Hydro Operations
Hydro Maintenance
Hydro Maintenance
Other Operalions
Other Operations
Other Operations
Other Operations
Other Mainlenance
Other Mainlenance
Other Maintenance
Other Power Supply Expenses
Other Power Supply Expenses
Other Power Supply Expenses
Transmission Operations
Transmission Maintenanse
Distributisn 0perations
Distribution Operations
Distribution Mainlenance
Distribution Maintenance
Customer Accounts
Customer Accounts
Customer Services
Customer $ervices
Customer Services
Administrative & General
Administrative & General
Administrative & Qeneral
Administrative & General
500
503
501
510
E1.)
512
E'1E
535
545
545u6
549
548
549
551
553
553
557
557
557
560
571
36U
580q,o?
40?
on?
903
908
908
908
920
924
oaq
935
2
2
z
2
2
2
2
2
2
2
2)
2
2)
2
2
2
2
2
Z
I
Z
2
Z
2
2
2
2
a
a
145,266 5t)
SE
SE
SG
SG
SG
$G-P
SG-U
SG-P
SG-U
SGsc
SG
OR
SG
SG
$G-W
SE
ID
SG
SG
SG
ID
SNPD
ID
SNPD
CN
ID
CN
OTHER
tD
ID
so
ID
so
6.2246ya
6A454%
6.4664%
6.22460/o
6.22A6%
6.22060/o
6.22A6o/a
6.2246%
6.2246c/o
6.ZZAOa/o
6.22AAo/o
6.2206%
6.2246o/a
Situs
6.22AOa/o
6.22A6%
6.2206%
6.46$4%
Situs
6.z21ia/s
6.22Q67a
A.ZZUO"Ia
Siius
5.42290k
Situs
5.A229olo
4.13144/a
$itug
4.1314%
o.aa}a%
Situs
Situs
5.9531r/a
Situs
5.95304/o
9,036
325 )1
1 1'',998 6,967
22,888
15,169
7,940
2,348
1,424
944
494
144
22,402
27
1,394
6,384 ?o7
(5)
51
68,755
41,714
34,489
52,619
47,210
176,253
18,463
64,424
41,266
5,634
OE,
12,414
'1,658
114,2:09
119
5,778-----lr"TqEa6-
{0)
51
4,277
, EOC
2,145
3,22Q
2,371
11,721
o,J'7
2,662
4,442
,,\.4.
17
109
6,759
344
o2 292 4.3.2
Oescri ol
This adjustment annualizes the wage and benefit increases that occurred during the twelve month period ended December 2A17 br
labor charged to operations and maintenance accounts. See page 4.3.1 lor more information on how this adjustment was celculated.
Rocky Mountain Power
ldaho Results of Operations - December 2417
Wage and Employee Benefit - Pro Forma
Adjustment to Expen*e:
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
Other Power Suppty Expenses
Transmission Operations
Transmission Maintenance
Distribution Operations
Oistribution Operations
Oistribution Mainlenance
Distribution Maintenanc,e
Customer Accounts
Customer Accounts
Customer Services
Customer $ervices
Customer Service$
Administrative & General
Administrative & General
Administrative & General
Administrative & General
at
PAGE 4.3
IDAHO
FACTOR FACTOR % AttOCATEp REF#ACCOUNT Tvpe
500
501
512
535
535
545
RTAy8
549
553
557
557
557
560
571
580
580
593
40?
903
903
908
908
908
924
920
935
935
TOTAI-
COMPANY
J
3
3
2.
2
2
3
3
1
J
J
J
3
?
J
J
J
636,355
'1,436
494,654
1AA,27A
66,453
34,785
98,142
118
27,568
(23j
222
341.210
182.747
151,095
230,519
206.825
772.150
80,886
282,235
18A,781
24,681
415
54,383
500,340
7,261
25.313
522
SG
SE
SG
SG.P
SG.U
SG.P
DL7-tJ
SG
ID
DlJ
SE
ID
SG
DT,
S(,
ID
SNPD
ID
SNPO
CN
ID
CN
OTHER
ID
SO
ID
SO
ID
6.2206.0/o
6.46640/o
6.2206o/a
6.22460/o
6.2206n/o
6.22AOn/o
o-ZlUOlta
6.2206%
Situs
6.2206%
$.466l.0
Situs
6.22060/o
6.2246%
6.2?060/0
Situs
5.4229o/s
Situs
5.0229%
4.13144/o
Situs
4.1314olo
0.0000%
Situs
5.9530%
Situs
5.3530%
Situs
39,585
93
34,522
6,237
4,134
2,1U
629
6,105
1,744
(1)
222
18,737
11,368
9,399
M,145
10,38S
51,345
4,063
11,660
17.532
1.020
74
29,785
477
1,507
z?T{e{ 4.3.2A A,A7 Rr\d
This adiustment recognizes wage and benefit increases that have occurred, or are projected to occur during the twelve month period
ending December 2018 for labor charged to operation & maintenance accounts. See page 4.3.1 lar more information on how this
adjustment was calculated.
?age 4.3.1
I Rocky Mountain Power
Results of Operations - December 2417
Wage and Employee Benefit Adiustment
The unadjusted, annua{ized (12 months ended December 2017), and pro forma period (12 months ending
December 2AlSjlabor expenses are summarized an page 4.3.2. The following is an explanation
of the procedures used to develop the labor benafits & expenses used in this adjustment.
1. Actual Decernber 2A17 l.rlal labor related expenses are identified on page 4.3.2, including bare
labor, incentive, other labor, pensions, benefits, and payrolltaxes.
2. Actual December 2A17 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 4.3.4.
3. The annualized Decernber 2A17 regular time, overtime. and premium pay expenses were then
escalated prospectively by labor group to December 2018 (see page 4.3.4'5. Union and non-union costs
were escalated using the contractual and target rates found on page 4.3.5.
t
4. Compensation related to the Annual lncentive Plan is included at the December 2A18
targellevel The Annual Incentive Pian 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 annualgoals. Union employees do not participate in the Company's Annual Incentive
?lan; instead, they rece:e annual increases to their wages lhatare reflected in the escalation
described above.
3. Pra Torma Decemb*r 2A18 p*nsian and employee benefit expenses are based on either
acluarial projections or are calculated by using aetual December 2A17 dala escalated to December 2A18.
These expenses can be found on page 4.3.7.
6. Payroll tax calculations can be found on page 4.3.8
t
I Rocky luountain Powar
Results of Operations - Decembet 2017
Wage and Employee Benefit Adjustmant
Account D6scription
5W2XX
Page 4.3.2
A{i$urent Ret.
1,C41.54A
Actual
12 Mon$B Ended
Overtime
Premium
57,549337
Adju3lrnent
165,752
46C.$15
5005xx
500600
500700
500850
500250
5AA4AC
fi2344
501 10X
501 1 15
501 1 5X
Unused Leava Acctual
Tempcrary/Corfact Labor
SeveEn6 Pay
Othar Salaryllahor Cosls
?lan
Overlime Meals
Bonus and Awards
Physiei EHm
Education Assistsnce
Credtl
Pensions ('1 )
SERP Plan
Po61 Ratirerent Bmetils
Post
2,022,635
51 9,g19
4.324.902
1104.112
4,417,036
64.234
100,935
(4.434.308)
3.214,U2
(10,048.501)
4.3.3&4
4.3.651,C31
(0)
t3,214 342)
(2.0s6,156)
2.417,474
4.3.6
4.3.7
1.3 7
4.3.7
4.3.7
501142
541,",2X
50i17X
54120X
54122X
50125X
541251
501300
5016XX
502940
631.049
55,738,049
3,979.412
362,328
602.169
37.359,09?
25,v7
32.854
2,773,54'l
1,{64.749
1,510,650
t
Pansion Administratior
Medi€!
Dentsl
Vision
Itie
401(k)
401(k) Administrglion
Acidstal Death A Disability
Long-Term Dissbility
Workels Compen$tion
Other Sa,aru Overhead
9,980
Q,e77,971t
285.233
1e1,775
12.619
937,578
i4,&7\
687
54,124
4.3.7
4.3.7
4.3.7
4.3 i
4.3.7
4.3.7
4.3.7
4.3.7
4.3.7Total BeEefits '1o4.d79.a30
SAAgaa Payroll Tax ExpanEo .474.757
Non-Utility Bnd Capitalized Labor 244,138.744
45t.961,U5
,.1) Pension expense is awnled lor on a cash basis, ret6r to the ldaho Pension Cash Basis adiuGtmenl.
4.3.7
974.618 4.3.8
4.3.9
4.3.e
4 3.9
12 ltlonths En{ted 12 trlonths Ending
57 ,775J44
414,534,373
7,3U,224
,179,693,737
58,816.679
1,3?6
2,E30,756
12,462
<to oro
4,3?4,902
(1.221,517t
2,841,788
12.462
4,324,*2
486.160.4i!0
27.552974
27,552,976
1 .104,112
4,4r7,036
u.2w
'100,935
(466,402)
1,104,"12
4,417,436
64.230
100,935
5,219,912
518.933.318 1,1
{4,434,308}
3.214,342
(10 044,501)
6.357.884
(4,Aan,308)
112,144,657)
i'4.910,5&Zl
631.0!9
55,738,0{9
3.979.412
362,328
37,359,0S2
25,517
32.884
2,773,541
1,&4,789
641,O28
52.360.078
4,264,645
544.104
614.789
38.296,670
20.74fr
33,491
2,831,64
1.495,486
194,479,4r0
-----*--658r;ilr
36.17 4294
3 023.8{tS
g7,148,514
39,198,185
657,?00.360
206,61 6,7332U,599.2$9
t
Subtotal Labor ild tncentive
Tdl't La}lor
IOtal ulrlr& Laoor
y Aaa 84
5,219,912
532 ,,0.869
r 02.613.346
a1 \7) M7
40,172,E03
6M_t85"678
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?age 4.3.7
t Rocky Mountain Power
Result3 of Operations - Deeember 2017
Wage and Emptoyee Benefit Adjustment
o-A
Pro Forma
Adiustment Ref
50't 10x
501 1 5X
501 160
Pensiong
SERP Plan
Posi Retirement Beneiia
Post Employm€nt Beneiils
Subtota!
(4,434,308)
9,214,342
(10.048,s01 )
, q,3!2,884
14,972,893)
3.214,342
(1 0,3S8,286)
a,59e,2ez
t4,972.893)i.4,434,305]I 4.X.2
4.3.2
4.3.2
1.3-Z
4.3.2
112,587,4s81
5.721,732
(12,144,657)
5.s37,626
(3,214.342t
{2,096,1 56)
1e20,259)(4.910,582) (5,587,s75) (ii,Ai8,569) (11,041.339)$,13A.7s7)
501 1 02
5A1QX
501 1 7X
5A120X
58122X
50125X(n { r<l
501 275
501 300
5016XX
502900
Pension Administration
Medical
Dental
Vision
Llle
401(k)
401 (k) AclminiEtration
Accidental Death & Disability
Long-Term Disability
Workefs Compensation
Other Salary Overhead
631,049
55.738,049
3,979.412
362,328
602.169
37,3s9,092
25.547
32.804
2,773,541
1,464.789
1,510,650
650,708
57,501,394
4,1 08.830
37'1,954
621,922
38,66S,566
26,396
33,071
2,805,746
1.510,565
1,51 1,646
660,999
54,016,556
4,403,U0
558,559
834,958
33,640,033
21,429
33,764
2,925,892
1.542.221
1,51 1,646
641,028
52.360.078
4,264,645
544,104
614,7A9
38.290,670
20,740
33,491
2,831.664
1.495,486
1,51C.650
9,980
t3,377,971)
285,233
181.775
12,619
937,575
(4,807)
587
58,124
30,697
4.3.2
4.3.2
q.J.z
4.3.2
4.3.2
4.3.2
4.3_2
4.3.2
4.3.2
4.3.2
Subtotal
Grand Total
1Q4,479.43A 107,871.797 1A5,949,302 't92.613,346 {1,866.084)
t?F 6FZ1)Ref.4.3.2 Rel.4.3.2 Re1.4.3.2
I
A,ccount Descriptior
ACIU*' Decamber
2817
Het oi Joint
V€nture
Actual
Becember 2017
OroBs
Projected
December 2018
Gross
Proiscted
December 2018
Net of Joint
Venture
I
t
a
Rocky ttlountain Power
Results of Operations December 2017
Wage and Employee Benefit Adjustment
Payroll Tax Adjustment Calculation
FICA Calculated on December 2017 Annualized Labor
Annualized Wages Adjustment
Annualrzed lncentive Adjustmenl
Percentage of eligible wages
Total eligible wages
Tax rate
Tax on eligible wages
?otal FICA Tax on Annualized Labor
FICA Calculated on December 2018 Pro Forma Labor
Pro Forma Wages Adjustment
Pro Forma lncentive Adjustment
Percentiage of eiigible wages
Total eligible wages
Tax rate
Tax on eligible wages
Yalal FICAT ax an ?ra Farma Labar
Line No. Ref
a+b
c'd
Social Securitv
1,372,700
8,625,648
4,830,872
8,625.648
4,830,872
Page 4.3 8
Ref
4.3.2
4.3.2
4.3.2
4.3.2
Medicare Total FICA Tax
1,372,740a
b
a
A
e
f
1,372,700 1,372,744
93.570lo '10C.00%
1,284,424 1.372,700
1A5%
79,634 19,904 S9,538 4_3.2
e'
s
i
j
k
I
n
h+i
)'k
l*m
n
13,456,520
931'3%
13,456,520
100.c0%12.572,556 13,456.520
779,498 49s,12A 974,61& 4.3.2
t
Rocky Mountain Potvor
Results o, Oper.tions - Llecember 2017
Wage and Employes Bonefit Adjustment
Adjuttment by FERC Account.nd 2017 Protocol Factor
Page 4.3.9
o
lndicator
Actual
12 Months Endsd
Oeccmber20JT %OfTotal
Anrua,ization
Adiustment
Annualized
12 Monthr Ended
Decemb€r 2017
?to Forfia
Adjustment
Pro Forma
'12 Month& Ending
Oacembar 201t
t
SOOSG
501SE
512SG
535SG.P
535SGU
545SG.P
545SG.U
548SG
5490R
553SG
55710
557SE
557SG
560SG
57ISG
58oCA
s80tD
5800R
580SNPO
58EJT
58OWA
SBOWYP
58OWYU
593CA
593rD
3930R
593SNPD
593UT
593v{A
5g3VU/P
593WYU
9O3CA
903CN
903ro
9030R
9O3UT
9O3WA
903t rYP
OO3WYU
908CA
908CN
908tD
9080R
9OSOTHER
908UT
908WA
908WYP
920CA
920rD
s200R
920SO
92OUT
92OWA
92OWYP
935CA
s350R
93$S0
S3sUT
935WA
93sWYU
64.389,828
145342
4p,647,013
10,'145,804
6,724,459
3,5'19,695
1,023,@5
9,930.569,!'1,943
2,829,901
22,476
t2,289)
30,478,067
18,491,359
15,2&8,612
853,A24
1.427,265
7,W5,017
24,927,ilg
9,s60,828
1,605,577
2,133,685
239,745
4,535.532
5,195,806
23,625.152
8, r 84,480
3i,346,908
4,279,472
&.393,553
749,774
818,080
28,558,003
1,773,967
e,a80.767
4,914.668
767,787
1,203,608
233,466
109,375
2.497,338
7,519
1 ,851,088
41,963
2.366,014
283,351
884.596
123.485
48,300
2't0,609
10,a27,O42
241.832
8,781
101.767
1 ,155
?a,627
2.501,?14
,05
11,523
?,432
145,236
?28
1 1 1,998
22,888
15,169
7,940
2.308
22,40?
27
6,384
(5)
68,7s5
41,714
34,489
1,924
3,224
'10,930
47,210
21,568
3,622
4,813
u1
10,232
11,721
53,305
18,463
70,715
9,654
18,935
1,691
1,845
64,121
4,002
19,357
11,081
1,732
2,715
527
217
5.634
17
4,178
95
5,338
639
1,9S6
275
109
475
114,209
546
?0
230
3
83
5,778
0
26I
6rt,535,084
145,630
49,75S,0r't
10,168,692
6,739,228
3,527,6e5
1,025,3r 3
s,952,972
11 ,970
2,836,285
22.527
(2,294)
30,546,822
18,533,073
1 5,323,101
854,948
1,430,484
7,521,948
20,974,860
9,582,3S7
1,609,199
2,138,498
240.285
4,345,761
5,207.527
23,482.157
8,202,943
31,417,623
4,2ts9,12A
8,41?,488
711,465
819,925
29622,487
1,777,969
8,600,1 24
4,925,756
769,s1S
1,206,323
233,993
r09,622
2.502,971
7,535
1,8$6,065
42,457
2,371,381
283,991
880,592
123.7M
44,409
211,O84
50,74r,251
242,?78
8,800
r 01,997
1.157
36.710
2,567,O94
'105
'11,549
3,140
636,355
1,436
490,O54
100,270
60,453
34,785
10,1 t0
98,142
1'18
27.9t8
222
(23)
301,210
1A?,747
151,095
8,430
14,105
74,171
206,E25
94,488
15.868
7.487
2,3A9
44,824
51.349
233,524
e0,886
309,79?
42,293
7,4',t0
8,085
282.275
17,332
84,802
48,571
7,508
1 1,8S5
2,347
1,481
24,481
74
18,302
415
23,383
2,800
8.742
1.220
2,O&1
500,340
, aoa
87
1,008
11
3A?
?5,313
1
114u
65,171,140
$7,046
50,249,665
10,268,962
0,805,681
3,562,120
1,03s,423
10.051,1 14
12,088
2,804,233
?2.719
(2.317)
30,848,032
18,715.821
15,474,196
ss3,379
1,414,590
7,596,1 19
21,181,685
s,076,885
1.625,067
2,159,585
242,A55
4,590,588
8,258.877
23,91 5.98r
8,283.825
31,777 .420
4,3?1.419
8A9*.441
75A.$75
826,010
2&.5A4,722
1,795,501
e,.684,927
4,974,32A
777307
1,21A,215
236,300
I 10,703
2,s27.652
7.609
1,874,367
42,472
2.3p4,765
286,791
895,334
124,964
48.487
?l3,\46
51,241 ,591
244,768
a.ss7
103,002
t. tE9
37,07?
2.592,407
106
1 1,663
3,473
9.8%
0.0%
7.6%
1.5%
1 .04/o
0.5%
o.zvo
1.5Yo
0.o%
0.40h
0.00,6
0.0%
4.60,6
2.8%
2.3o/s
0.1%
0.2r/o
1.1Y0
3.2%i <v^
o.2.k
A.lYo
o.a%
0.70k
o.80k
3.6'/6
1.2%
4.8%
O.7n/t
1.?Vs
4.10k
o.1%
4.40k
a.?,h
1.30h
0.7rk
A.1a/i
4.20/o
0.0%
0.0%
o.4%
0.oo/o
a.30/o
o.oak
o.4%
o.o%
O.1o/a
o.v
a.aoh
0.V/$
7 .74/o
0.0%
0.0%
0.0%
a.ook
a.od/o
O.4o/o
a.ovo
0.o%
0.0%
Ref. page 4.3.2
No&,Ulilily/Capital 2M,138,744 ?1.1053% 460,515 2A,599,259 2,017,474 200,8i8,733 Ref. page 4.3.2
1
a
Ref. Page 4.3.2
Rocky Mountain Power
Idaho Results of Operations . Aecember 2447
Class'l DSM Program Costs
PAGE 4.4
IDAHO
FACTOR FACTOR % ALLOCATED REF#
I
Adjustment to Expense:
lD lrr. Load Control lncentive Payments
lD trr. Load Control Prograrn Costs
lD lrr. Load Control Program Costs
ID lrr. Load Control lncentive Payments
lD lrr. Load Control Program Costs
lD lrr. Load Control Program Costs
Total
Utah lnigation Load Control
Utah Cool Keeper
Total
lneremental Class I DSM Costs for 12 ME Dec?418:
Other Purchased Power 557
al
ACCOUNT Type
TOTAL
COMPANY
3,451,875
25,5't5
422
(3,451,875)
{25,515)u22\.,+
\'u)
339,524
3,449,423
557
557
909
557
557
909
557
557
SG
SG
CN
ID
ID
ID
D\,
SG
SG
4,018,641
4,358,165
6.2206%
6.22A64/0
4.13144/a
Situs
Situs
Situs
e'.2206o/x
6.2246o/a
{422)
t3.26i,479)
214,728
1,587
17
i3.4s1,875)(25,51s)
21,12A
4.4.1
4.4.1
4.4.1
4.4.1
4.4.1
4.4.1
I
I
4.4.1
4.4.1249,9W
271J45
6.22A60/o 214,551 4.4.1
t
o
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 altacaied directly to ldaho in the Company's unad.iusted results. This adjustrnent allocates the ldaho program costs as syslem
purchased power and reflects into ldaho re$ults the costs of Class 1 DSM programs in other states. The jurisdictional loads used for
allocatlon factors do not reflect peak reductions frorn these programs, consistent with this adjustrnent^
?age 4.4.1
Rocky Mountain Power
Results ol Operations - Oecember 2017
Class 1 DSM Program Costst FERC
Account Current Factor Corrected Factor Amount Ref
3,451.875 Ref. 4.4
25,515 Rel.4.4
422 Rel.4.4
ldaho lrrigation Load Control lncentive Payments
ldaho lrrigation Load Control Program Costs
ldaho lrrigation Load Control Ptogram Costs
ct?
557
909
908
908
908
ID
ID
ID
SG
}E
CN
SG
Dg
JS
3,477,812
Utah lrigation Load Control Program Costg
Utsh Cool Keeper Program Cost3
Utah Cool Keeper Program lncentive Payments
OTHER
OTHER
OTHER
339,524 Ref .4.4
1.930.201 Rel. 4.4
2,O98,440
-__-rEiglgI-
Rel.4 4
Type 3 Arijuswent Catculatiat :
Class 1 DSM Programs
ldaho lrrigation Load Control Program
Utah kngation Load Control PlEgran
Utah Cool Keeper Program
Actual Casts,2t EDec2Ar7
Pra Foma Costs
12 HE Dee 2018
Pra Forme
Adjustmant
Alrocatian
Factor
3,477,812
339,324
5,035,000
750,000
1,557 ,188
410.476
SG
AA
SG
Jg
Total Class 1 DSM Costs - 12 ME D@c2417
Total Cla$ 1 DSM Ccsts - 'i2 ME Dec 2018
7,835,977
1 1,285,000
SG
Type 3 Adjustrnent $3,44,5,023 Rel 4.4
I
t
Rocky Mountain Power
ldaho Results of Operations - Decernber 2017
Outside Seryices
PAGE 4.5t
ACCOUNT Tvpe
TOTAL
COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF*
Adiustment tc Experse:
Outside Services Expense
Outside Services Expense
o7l
ort 1
1
(4,565)ID
SO
Situs
5.9530%
(4,56s) 4.5.1
(3,658,953)
(3,663,518)*,* {217,817}
{222,381\
4.5.1
I
at
ln compliance with ldaho Order No. 32196, this adjustment normalizes outside seruices expense for the '12 months ended December
2017 lo a 3-year average (December 201 5, December 2A16, Aecember 2A17).
t
t Rocky Mountain Power
Results of Operations - December 2A17
Outside $ervices Expense
Page 4.5.1
$ummary of Outside $ervices Expe.nse by Year _Year Factor _ TotalcA 7.180
ID
CIR
SO
UI
WA
WY
428
44,A32
$.627,688
4,482
140,388
899
12 Months Ended December 2415 16,829,496
CA
ID
OR
SO
UT
WA
WY
{13,6471
3,281
648,617
13,795,157
492J29
56,851
54,627
:-T4-,ssr,0Tr
62,8A8
8,742
241,291
24,699,852
2,657,568
225,021
13.403ru
l2Months Ended December 2416
o
CA
ID
OR
$o
UT
WA
WY
12 Months Ended December2017
Three-Year Average
Factar Tatal
CA
ID
OR
so
UT
WA
WY
18,780
4,137
284,647
17,A44,899
1.452,726
144,954
22,970
::-rr,565ris--
Adjustment from Oecember 2017 Actuals
Factor TotalcA $4,A27)tD (4,565)oR 83,356so (3,658,953)uT (,644,842)wA (84,668)wY 9,574
:::T536{126i-
Ref.4.5
Rel.4.5
a
Rocky Mountain Power
ldaho Results of Operations - December 2417
Generation Expense Normalization
Adiustment to Expense:
Generation Overhaul Expense - Steam
Generation Overhaul Expense - Other
Generation Overhaul Expense - Other
Generation 0&M - Coal
Non NPC, Non-Overhaul Expense
Total
af
PAGE 4.6t
t
ACCOUNT Tvpe
506 1
TOTAL
COMPANY
IDAHO
ALLOCATED REF#
464,057
235,519
63,360
{o2.v30
(83,434\ 4.6.1
679.503 4.6.1
510
553
55J
1
I
7.459,982
3,786,106
i ,018.550
4.6.1
4.6.1
4.6.1
4.6.112.264,639
fi,341.242,
rACTOR. FqTTAR%
6.22064/a
6.22464/a
a.2256ya
6.2206Ya
ou
$G
JL7
D\,
14,923,397
This adjustment normalizes generation overhaul expenses in the 12 months ended December 2$17 using a four-year average
methodology. The actual overhaul costs for the 12 manlhs ended December 2017 are subtracted from the four-year average which
results in this adjustment. The Lake Side 2 generating unit placed in'service May 34,2414, is comprised of the overhaul expense for
the first four full years the unit is operational. This adjustment also includes a four-year average of coal O&M expense using the sarre
methodology.
o
?age 4.6.1IRocky Mountain Power
Results of Operations - December 2017
Generation Expense Normalization
FUNCTION: STEAIII!
Period
Overhaul
Expense
Year Ended Dec2A14
Year Ended Dec2015
Year Ended Dec 2016
Year Ended Dec2A17
29,543,696
29,889,710
31,039,989
24,211,157
4 Year Average - Steam
Year Ended December 2017 Overhaul Expense - Steam
27,671J44
24,211,157 Ref.4.6.2
Adjustment 7,459,987, Rei4.6
FUNCTION: OTHER
Period
Overhaul
Expense
Year Ended Dec2Q14
Year Ended Dec2A15
Year Ended Dec 2016
Year Ended Dec2017
4,291,2?;5
11,350,901
1,887,191
796,964
4Year Average
Year Ended December 2017 Overhau! Elppqse - Other
4,583,074
796,964 Ref.4.6.2tAdJustment
LAKE SIDE 2
Period
3,786,1AA Rel.4.S
Overhaul
Expense
Year Ended DecZA|S
Year Ended Dec2016
Year Ended Dec2A17
Year Ending Dec 2018 4,474,204
4Year Average 1,018,550
Yeal5nded Decernber 2017 Overhaul Expense - Lakeside 2 -Adjustment 1,018,550
Ref. 4.6.2
Ref. 4,6
FUNCTION: Steam O&M - Coai
Period 0&M Expense
Year Ended Dec2AM 276,298,489
Year Ended Dec 2015 275,9A8,239
Year Ended DecZAl5 274,840,921
Year Ended Dec2A17 276,124,472
Year Ended December2O17 Overhaul Expensg- Slgarn 276,124,072 AboveAdjustment 11,U1,2421Ref.4.6
t Total Adjustrnent 1Q,923,357 Ref.4.6
?age 4.6.2
Rocky Mountain Power
Resulb of Operations - December 2Q17
Generation Expense Normalization
Existins Units Yr. Ended
AecZAM
Yr. Ended
|.tar )Cr'|1
Yr. Ended
Dec2A16
Yr. Ended
Dec2017
Steam Production
Blundell
Dave Johnston
Gadsby
Hunter
lluntingtcn
Jim Bridger
Naughton
Wyodak
Cholla
Colstrip
Craig
Flevqelr
-
180,000
2,885,000
1,705,000
7,610,580
v,8u,441
7,361,000
31.674
154,000
4,221,O00
981,000
2,355.309
367,000
5,362,747
68,308
4.537,660
O- ,J0t1. tlur-,
o,sgz,ooo
5,183,050
o, 'oz.JcJ
6,249.089
5,366,238
4.6y,AOO
5.906,742
4.646,360
(18,000)
1,425,000 - 1,237 ,000- 1 .'t 10,000 1 ,657,000461,000 754,000 381,000
Subtatal -$tear*29,543,696 29,885,716 31,039,989 2A,211,157 Ref4.S.'!
Tatal Steam Production 29,543,696 29,889.716 31.039,989 20,211,157
Other Projluction
Hermiston
Currant Creek
Lake Side 1
Gadsby Peakers
Chehalis
3,667,000
93,702
5,033
2,4M,000 603,OQ1
72,47Q
4,788jU
1,576,236
310,955
925,49A 4,554,767 121.894
Subtotal - Other 4,291,225 11.356,9U 1,887.191 796,9U Ref4.6.1
Yr. Ended
Aec2Q15
Yr. Ended
Oec2A16
Yr. Ended
Dec2A17
Yr. Ending
Dec2A1&
Lake Side 2 2
Total - Other Production
4,A74,2AA Ret 4"6.1
4.291,225 1 1,356,901 1,887,191 4,871jU
Grand Total 33,834,92A 41,246,618 32,927,18 25,082,321
'This row includes actual expense for Lake Side Units 1 and2.
2 Lake Side 2 actuals are included in the Lake Side row above. The projected amounls for Lake Side 2 are shown in
2017 dollars.
1,218.404
2,660,000
I Rocky Mountain Power
ldaho Re$ults of Operations - December 2017
lnjuries and Damages
Adjustment to Expense:
Adlusl acuual to 3-year average
Adjustment to Rate Base:
lnjuries & Damages Reserve
lnjuries & Damages Receivable
Adiustment to Tax:
Accum. Deferred lncome TaxBalane"e - 287341
Actum. Deferred lncame TaxBalanw -287974
a?
PAGE 4"7
IDAHO
FACTOR FACTOR % ALLOCATED REF#
TOTAL
COMPANY
1 1j11214 SO1 12,281,313i SO
\1,170,297'
(421,717,
865,857
2282
2282
ts,591.234) $O 5.953A% $70,561) 4.7.1
6 082n0/-
4.933A%
5.9534o/a
a or,rno/-
66,150
_(135,818)(69,668)
Q5JA1)
51.544
'74
19Q
194
1
1
SO
$o
t
t
This adjustment normalizes injury and damages expense to reflect a three year aveftge of gross expen$e net of insulrance receivables,
consistent with the methodology used in PAC-E-11-12. During 2017, the Company continued to accrue $9.462 per month for properg
damages, consistent with the methodology used in PAC-E-11-12. ln 2017, the 3rd Party Liability lnsurance coverage was renewed with
a deductible of $10 million and an upper limit of $550 rnillion. Property lnsurance was renewed with a deductibla of $10 million and an
upper limit of $400 million.
Also, this adiustment reduces tlre injuries & damages reserve and receivable for amounts not requested.
ACCOUNT Tvpe
925 1
Page 4.7.i
o Rocky Mountain Power
ldaho Results of Operations - Oecember 2017
lnjuries E Damages - Three Year Average
Jan-151o Dec-'i5 Jan-16 to Dec*'l6 Jan-17 loOec-17Accrual Acxrual Acc.rual
Totalg
Accrual
Accrual
Remove a@rued amounts not reque$ted
Net accrual
3,438,i27 464,544 7,995,858 11.8U.529
149 aaa 142
Third Party Receivable
Remove accrued amounts not requested
Net recoivable
(7.844,0e4) (6,524,670)871.264 (13,497,490)
Nel - Accrual Minus Receivable {3,130,977) (8,98
3 Year Average 112)
Adjustment Detail:
Base Year Expense
lnsurance Receivable
Net Base Year Expense
3 Year Average - Accrual Basis
Difference in Base Year and Three-Year Average
7,995.858 Above
_871.?94 Abave
&.847,i22
1724,112\
(9,5S1,234)
Rel 4.7
Above
lniuries & Damaae$ Reserve Adiustment
Aa|ance at
December2AlTtBalance in Reserve Account 228.21
Remove accrued amounG nct requested
Adiusted Balance in Reserve Account
18.529,243)
\!11,1,16 Rel a.7
-__lzdr-gg|aBalance at
December 2017
Balanoe in Reserve Accounl278.25
Remove accrued amountg not requested
Adjusted Balance in Reserve Account
2,281,513
12,281,5131 Rel 4.7
t
a
t
Rocky Mountain Power
ldaho Results of Operations - December 2017
Remove Non-Recurring Entries
Adjustment to Expense:
Removal of prior period correction
Removal of prior period correction
Removal of prior period correction
Descri of ustment:
PAGE 4.8
IDAHO
FACTOR FACTOR % ALLOCATED REF#ACCOUNT Tvoe
4O3SP
403TP
419
TOTAL
COMPANY
1,035,802
368,870
6.22060/o
6.22060/o
5.976404
64,433
22,946
(528,582)
(441,203)
SG
SG
SNP(8,844,503)
(7,439,831)
This adjustment removes items that have been identified and corrected as part of FERC audit and are related to a prior period
o
1
1
1
Rocky Mountain Power
ldaho Results of Operations - December 2017
Memberships & Subscriptions
PAGE 4.9
o
ACCOUNT Tvoe
TOTAL
COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF#
Adiustment to Expense:
Remove Tota! Memberships and Subscriptions
930 (1,705,709i SO
ID
s.9s30%
Situs
(101,541)
(1,750)
{103.291) 4.9.1
930 (1,750)
t1,707,459)Total
Add Back 7$o/o at l,lational & Regioral Memberchips\,/arious 93C 919,854 SO 5.9530%54,759 4.9.1
t
pt
a
This adjustrnent removes expenses in excess of Commission policy allowances as stated in Order No. 29505. National and regional lrade
organizations are recognized al 75o/o. Western Eleckicity Coordinating Councii and Northern Tier Transmission Group dues are included at
100%. These dues are no longer included in FERC account 930 and are not shown in this adjustment. The dues for these two
organizations are nolv being booked to FERC account 561.
I
1
I
?age 4.9.1
t Roeky Mountain Power
Results of Operations -December 2417
Memberships and Subscriptions Adjustnent Detail
Account ?aclar
SO lncluded in Unadjusted ResultsIDU lncluded in Unadjusted Results
and Regional Trade Membershlps at 75%
SO American Wind Energy AssociationSO Centre for Energy Advancement through Technological lnnovation
SO Edison Electric lnstituteSO Greater ldaho Falls Chamber of CommerceSO ldaho Economic Development Association
SO lntermountainElectricalAssociation
SO National Automated Clearing House
SO National Coal Transportation Association
SO National Electric Energy Testing Research and Application Center
SO National Joint Utilities Notification System
S0 North American Transmission Forum, lnc.S0 Northwest HydroelectricAssociation
SO Rexburg Area Chamber of CommerceSO Rocky Mountain Electrical LeagueS0 Westem Energy lnstitute
SO Westem Energy Supply and Transmission As$ociates
SO WorldatWork
SO National Safety Council
SO Northwest Public Power AssociationSO Rexburg Rotary Club
SO Utility Economic Development Association, lnc.
SO Walla Walla Area Utilities Coordinating CouncilSO American Wind Wildlife lnstitute
S0 Utility Variable Generation lntegration Group
SO Redmond Economic Development, lnc.
Amount
(1,705,709)
$,754'
11,787,439t Ref 4.9
934.2
930.2
Allowed National
930.2
930.2
*a.2
934.2
930.2
934.2
s34.2
930.2
934.2
930.2
934.2
930.2
93A.2
934.2
934.2
930.2
%4.2
934.2
93A.2
934.2
934.2
930.2
%4.2
93A.2
s30.2
25,04A
25,000
896,692
500
1,000
9,000
2,875
1,850
',04,000
10,500
69,867
1,000
454
18,000
500
25,685
1,615
6,035
3,153
244
645
115
16,467
1,084
5,000
I
t
Allowed Mernberships and Subscriptions - 75o/o of amount above
I,tzo,.+ I z.
919,854 Ref '1.9
Description
Remove Total Memberships and $ubscriptions in Account 930.2
Rocky Mountain Power
ldaho Resulta of Operations - Deeember 2417
ldaho Pension Expense - Cash BEsis
PAGE 4IA
I
&CCqUNT Type
930 1
TOTAL
COMPANY
IDAHO
FACTOR FACTOR % ALLOCATED REF#
Adjustment to Expense:
Pension Expense 19,443,343 SO 5.9530% 1,133,646 4.10.1
I
at
Per IPUC Order Ns. 32196, this adjustment replaces the accrual pension expense for the 12 months ended December 2Q17 with the
average acluall$oiected amount funded during the 36 months ended December 2A18.
t
Page 4.'10.1tRacky MountainPower
Re8ults of Op6ratio,ts - December 2Q17
ldaho Cash Basis Pension Expenae
Cash Basis Pgrsion Exoense'
Pension Funding CY 2416
Pension Funding CY 2017
Pension Funding CY 201 I 50,000,000
Pension Funding Three-Year Average Ending December 2018
Exclude Mines
16,666,667
99.71o/o
Exclude Joinl Ventures
Pension Funding to Electric Expense
16,619,080
94.69Yo
15,736,7V8 15,V36,778
Accrual Baeis Pension Exoenso
Tolal Pension Expense
Less: Local 57 Cash Basis Pension Expense
Acrual Basis Pension Expense in Results 12 ME December 2017
(4,434.308)
17,471,341\
Total Difterence
O&M Portion
Adjustment to O&M
(11,905,449)
27,642,427
B$.892o/o
- --iTrifim-?"et 4.1fr
"There was no cash basis pension expense during calendar year 2016. The company is noi proiecling any pension expense tor 2Q18-
t
I
Rocky Mountain?awer
ldaho Resulk of Operations - December 201V
Revenue $ensitive ltems/ Uncollectibles
PAGE 4.11
o
Adiustment to Expense
Uncollectible Txpe*s*
ACCOUNT Tvoe
904 3
928 3
TOTAL IDAHOCOMPANY FACTOR FACTOR % ALLOCATED REF#
1248,4331 lD Situs (248,433) 4.11.1
(44,?15) lD Situs t44,715) 4.11.1Regulatory Commission Exp
t
al
This ad.iusts the uncoltectible expense ta a 3 year average {December 2A15 - December 2017} as ordered by the Commission in the
ldaho General Rate Case No. PAC-E-10-07.
o
Page 4.11.1
o Rocky Mountaln ?ower
ldaho Results of Operations - December 2017
Uncollectible Expense & Revenue Sensitive ltems
12ManlhsEnded
ID TERC
Account 904
Uncollectible
General Business Revenueg Accounts 7o
Year
Oescription A,mount Reference
General Business Revenues
Average Uncollectible Rate
Uncoltectible Expense using average rate
295,378,051
0.122o/o
12 ME Aec*mber 2A17 Uncollectible Expense
Adjustment to Refleet 3Yr Avera,ge
360.565
608,998
(248,433\ Re? 4.11
General Business Revenues
Adjusted General Business Revenues
Adjustrnents
295,378,051
279.117,996
(16.260,055)
?UC Feesolo
?UC Fees *xpen**
0.77SQo/o
144,716t Ref 4.11
t
Dec-l6
Oec-l7
534,309
608,998
0.182o/o
0.206o/o
l-lon-
293,072,336
9,1
a
loAHo 2017 PROTOCOL
NEt Powr Cosl Adiustmants (T8b 5)
TOTAL
Pag.5.0 Totsl
5.1 0 0 c 0 0tTd.l Nofrriized Nel Pm. CorL c a 0
I Operstiog Rewuesj
2 GcncEl Bu!ine3! RrvEnlo3
3 htr6epartmontal
4 Spsial Salos
5 Oliter Opsating Rqvonuls
6 Total Opcrating Revrnues
7
I Operstirg Expcnsca:
9 Stls Produrlior
15,6'17.007 15,617,007
15,611,007 15.61/,m1
174.494 178,494
11 Hydre Prod0clion
12 O*Er PaW guppty
13 TBnsiarioo
'14 Dekibution
'15 Customsr A@unfing
16 Cus,omer SoM6 & lnro
17 Salet
18 Admini3trativc & GliaEl'19 Tot.l O&M Ertenle!
20 [repaclrlion
21 Amortiation
22 T*es Oths Tlr"n h6me
23 lnrcmr Trci F€deBl
16.308,275
142,631
16,308,275
142.691
16,629,059 16,629,05S
24
25
26
27
28
29
30
32
State
Dct?r€d ln@re Tarc!
lnvrskncnt T* Crcdil Adi.
Misc R6vsnlc & Expensa
Tota, OpeGting ExpGneee:
(338,137)
(45,944
(336,;37)
t45,9471
OpeGting Rev For Rolue:(627.959)(627,eq9)
Aate Base:
t
33 Ebeidc Pl.rd h SRi@
3.1 Plar{ Hald lor Foture Ur6
35 Miec Deforcd Debils
36 Elec Plant Acq Adj
37 Nuclear Fual
38 P.epaymgnls
39 Fue, Sloct
40 M.leirl E Supplies
41 Wo*in! CspitEl
42 Weathaiatis Leans
43 Misc Ratq 8a$o
44 Tot l Electric Plant.
15
46 Ocdutlrgns:
47 A@m Pev Ftr Dcprec
49 Adm Def ln6me Ta
50 Unercrtizqd ITC
51 Custom€r Adv For Const
52 Cuslom.r Seryie Dcposit3
53 Mis*liancous DEductions
54
55 Total DoductioB:
56
57 Total Rate Base:
58
59
80 Estimalrd RoE impsc,t
6t
63
64 T,A{ CALCUI TICNI
66 Operrtiog Rovenua
67 Olhcr Doduclront
68 lnteEst (AFUDC)
69 ,nt4.t
70 Schedul€ 'M' Additiof,r
7l Scfiedolr "M" EEdqdionr
-a.*56/..A.14534 0.4000/.0.000%0.000%o.&ootl
(,a12,A$t (1,012.053)
( 1,012,053)
145.e471
(1.012,053)
(4s. 71
t
74 State lnsmc Texel
76 Tffibl. h@e
78 Feder.i ln@m€ lqot (338,137)(,338,1q?)
16,244,975 16.214,975
r$lnSt (ffilo5l - - - - -
Rocky Mountain Power
ldaho Results of Oparations - Aecember 2017
Net Power Costs
TOTAL
ACCOUNT Tyoe COMPANY
PAGE 5.1
IDAHO
FACTOR FACTOR % ALLOCATED REF#o
I
t
Adjustment to Revenue:
Sales for Resale {AEcount 447}
Existing Firm PPL
Existing Finn UPL
Post-Merger Firm
Non-Firm
Total Sales for Resale
Adjustment to Expense:
Purchased Power tAccount 555)
Existing Firm Demand PPL
Existing Firm Demand UPL
Existing Firm Energy
Poslmerger Firm
Post-merger Firm - Situs
Secondary Purchases
Seasonal Contracts
Other Generation
Total Purchased Polrer Adjustments:
Wheeling Expense (Account 565)
Existing Firm PPL
Existing Firm UPL
Post-merger Firm
Non-Firm
Total Ytlheeling Expense Adjustments :
Fuel Expense {Accounts 501,503, 547}
Fuel - Overburden Amortization - ldaho
Fuel - Overburden Amorlization - Wyoming
Fuel Consumed - Caal
Fuel Consumed - Gas
Steam from Other Sources
Naturat Gas Consumed
Simple Cycle Combustion Turbines
Cholla IAPS Exchange
Total Fuel Expense Adjuetments:
11,505,093 nb
SG
SG
ST
2il,452,340
4,572,663
2.777,958
21,U3,597
123,788,996
(2,433,483)
(630,924)
7,117,950
15A 160,tCt
24,963,460
1,286,964
(24,132,855)
169,S04
2,287,132
3 93,048 rD3 262,012 WY3 11,V85,399 SE3 359,U2 SE3 311,671 SE3 71,436,093 SE3 (2,511,104) $E3 (11,141,517) SE
74.255,244w_
1 32,9*1,884 SG1 11,5s8,714) SG
31,393.174
(40.798)
- 442,784
9,920,41 4a 1
6.22A6% 1344,0576.22460/o 84,457
6.22AEn/o (1,252354)6.46640/o 18,967
142,691 5.1.1
447N?C
447NPC
447N?C
447NPC
555NPC
555NPC
555NPC
555NPC
555NPC
555NPC
555NPC
555NPC
565NPC
565NPC
565NPC
565NPC
501NPC
501 NPC
581 NPC
501 NPC
5O3NPC
547NPC
547NPC
501NPC
235,547,248
6.22A6ah
6,2256o/a
6-ZlUb'Lta
6.4664o/c
6.22464/o
6.2246%
6.46640/o
6.2246o/o
Situs
6.460444
6.22460/o
6.220601o
Situs
Situs
6.46f,44/0
6,46640/o
6.46644/a
6.46644/o
6.46f.4ah
6.4664%
6.2205o/o
6,ZZAGa/a
,2,
Jt
c
2
J
J
SG
>tr
SE
SG
ID
SE
DL,
SG
SG
SG
sr
715,688
M,9A1319
15,417,447 5"1.1
284,448
172.806
'1,360,765
7,7A4fi4A
93,A48
742,492
23,256
24,154
4,597,362
(162,378)
Total Power Cost Adjustment
Post-merger FirmType 1
Remove Contract Buythrough kwh
of
S55NPC
555NPC
. 172*.456)
4.613.078
2,4s2,299
{ss,450)
-1.952,849
5.1.1
5.1.1
5.1.1
5.1.4
5.1.1
This net power cost adjustment normalizes power costs by adjusting sales tor resale, purchased power, wheeling and fuel in a
manner consistent with the contractual terms of sales and purchase agreements, and normal hydro and temperature conditions for
the 12 rnonth period ending December 201 8^ The GRID study for this adjustment is based on temperature adjusted normalized
loads for the 12 months ended December 2017 -
An additianal adjustrnent is made to remove power purchased to provide for contract buy-throughs of economic curtailments to be
consistent with the trealment of loads.
*1TW6,276'
c
0
i
&
z
og, 888!; eawav|#d.[.?}
c! r.{ q
6'6orooaoFar
oc\irtNriil6+;ddO6NFF6dON'E-t9:o.c-a^t_o-N".!6"
- o a*fi*
NNf6O
-:;qPFts--:!r.Y
o660 66066669D O SU 6si cit;,ol0
eri{
o0
-9ts E 66?Eg * :i*es € tt egt* E-s EE**
EEE;IE;;gggEI-
aqE5E€*i$PBE$*
{EEFE#r5EFFs3E
o c o s - a CCt?6?tsoorOOo66o-o.i^ido;d;JO@6orOrQj _FiJ
6 6t6 * s o 6 6t?+66c66o3050eoFri6irtF;F6;v&Fooo{6
6N6E6666!F{60sooo-o-6-o-o-o-@-l
o6NNNOh6
o J..i
n;
N.
q
E
aEt
t'
?:ar u3EEa q9iiirg E
c.s.g E,! 9*&EE6tEUULZE3|:
s8
ER"
oooG,^,^ ooroSo*&"oEooqo-' aaai;@F6ot
ots
dft'
ts
^i
i:l'.
3.9
si
G
$JJSd5 3 E sEE:BEE- 5$5 iEE+
3E E Ee iEEf Et,i?!??9rii5=EEF;;
iEEprrEsEgrFEEEEIE*3eSEe<*
PUUd&LAZq5E@L,
F.
a o r o 6e
@oo6F6F
dvtciljddd666606G664 .OSO
rtX F'
Be? H
.,i14
q
o_
:
.!
:qqFtsF
:
a
i0
€iiEE+31
oc
B$rc
F
LA
rt ij
rj
e
i
Ed4i
3i f;,e "
$Esg?g.EEEE9Ei*.!6'fEt
E!
*Ffi
o
=-r?
-lt a
E
z
!-
€$g i;32
4
.3 ?i{g
u
c
a9e*a
ocz
*.>6
e&
. eE-43
az
NZ
I
d
!i
123
-o -9 t":t{
EOOi:t
scz
o
I
o
o
Rocky Mountain Power
Resulte of Operations - December 2017
Net Power Cost f.diustment
Period Ending
Dec-l8
SPECIAL SALES FOR RESALE
Pacific Pre Merger
Post Merger
Utah Pre Merger
NonFirm Sub Total
TOTAL SPECIAL SALES
Study Results
MERGED PEAI(ENERGY SPLIT
($)
Page 5.1.2
Non-Firm Post-Merqer
444,925j6C
Merged
01t18-12t18
11,505,093
444.925,160
Pre-Merger
Demand
11,505,093
Pre-Merger
Enerov
464,*4.25?11,505,093 448,925j60
140,138,159
PURCHASED POWER & NET INTERCHANGE
BPA Peak Purchase
Pacific Capacity
Mid Columbia
Mise/Pacific
Q.F. Contracts/PPl
Srnall Purchases we$t
5,249,134
154,785
157,553,922
1,574,740
32,097
2,96s,824
3,674,394
122.688
14,449,937
t
Pacific Sub Total
Gemstate
GSLM
QF Contrac-ts/UPl
IPP Layoff
$mall Purchases east
UP&L to PP&L
Utah Sub Tota?
AP$ Supplemental
Avoided Cost Resource
BPA Reserve Purchase
Combine Hills Wind
Deseret Purchase
Eagle Mountain - UAMPS/UMPA
Georgia-Pacific Camas
Hermiston Purchase
Hurricane Furchase
MagCorp
MagCorp Reserves
Nucor
Monsanto Reserves
Rock RiverWind
Three Buttes Wnd
Top of the World Wind
?ri-State Purchase
Wolverine Creek Wind
BPA So. ldaho
PSCo Exchange
West Vauey Toll
162.957,U1
1 ,591,536
165.689,912
*,iaa
167,255,9?6
19.162
5,259,649
32,275,615
2,098,801
129,378
5,690,190
7.129.800
{ o ooo ooo
5,039,176
20,997,16A
42.633,128
9.855,1 56
10,063,491
s.400,000
1,674,&52
4.4 { 2 ljll.5 18.247,024
1,5S1 ,536
1.190,554
14,488
2,777,958
2,777.958 2,796,577
144j38,159
161,721,4C4
161,721,4W
19J62
5,259,U9
32,275,615
2,098,801
129,378
5,690,190
7,125,844
1() 000 0()0
5,039,176
20,997,160
42,633,128
9,855,156
10,063,491
5,400,000
1,674.892
I
Page 5.1.3
t Rocky Mountain Power
Results of Operations - December 2017
Net Power Cost Adjustment
Study Results
MERGED PEAKENERGY SPLIT
($)
Period ending
Dec-l8
Merged
41t18-12t18
Pre-Merger
Demand
Pre-Merger
Enerqy Ncn-Firm Post-Mercer
Seasonal Purchased Power
Constellation 21fi-241 6
Short Term Firm Purchases 294,965,847 2U.965.847
New Firm 9ub Total
lntegration Charge
Non Firm Sub Total
463,23i,446
7.',t17,950
463,2y,446
7,117.954
TOTAL PURCHASED PW & NET INT 800,603,133 7.350.621 21,443,597 772,248.915
WHEELING & U. OF F. EXPENSE
Pacific Firm Wheeling and Use of Facilitir
Utah Firm Wheeling and Use of Facilitles
Posi Merger
Nonfirm Wheeling
20,s63,400
1,286.564
{2,114,944
2.398,884
20,963,460
1,286.5U
112,114,544
2,398.A&4
I TOTAL WI.IEELING & U. AF F. EXPEN$E 136,76Q,251 22,25A,423 2.398,&&4 112,11*.944
THERMAL FUEL BURN EXPENSE
Carbon
Cholla
Colskip
Craig
Chehalis
Currant Creek
Dave Johnston
Gadsby
Gadsby CT
Hayden
Hermiston
Hunter
Huntington
Jim Bridger
Lake Side 1
Lake $ide 2
Naughton - Gas
Naughton
44,v3.192
M,486,726
22,423,092
49,938,697
62.857,623
57,971,928
3,037,609
1,945,595
10.736.175
25,484,937
134,4%375
110,99't,848
232,555369
77,294,973
65,121.2A6
44,913j92
14,686,726
22,023,092
49,938,697
62,&57,623
57,971,928
3,037,609
1,945,5p3
14.736,175
25,484,937
134,653.375
110,991.848
232,953,369
77,294,973
65,121.206
Wyodak
r1,a32,624
29,82A,108
111,032,624
29,8201A8
TOTAL FUEL BURN EXPENSE 1,1il.541,475 1,Av,641,475
OTHER GENERAI]OhI EXPENSE
Blundell 4.98&,76A 4.988,766
TOTAL OTHER GEN. EXPENSE 4,98&.766 4.988,7*$
1,533,422,973 14,095,952 21,4&$97 1,45&,888,726 435,394,659tNET POWER COST
Rel i.t,.i
Page 5.1.4
t Rocky Mountain Power
Results ot Operations - December 2017
Net Power Cost Adjustment
Special Contract Buy-Through
Remove Curtailment Buv-Throuqh
Amgunt 6vh,
Jan-17
Feb-17
Mar-17
Apr-17
May-17
Jun-1 7
Jul17
Aug-17
Sep-17
Qcf-17
Nov-17
Dec-17
Total
zo3,,lI 2A 8,957
328,651
284,684
383,125
11A,397
5,955
5,627
4,253
3,112
228,737 7.566
Ref 5.1
t
t
TDAHO 2017 PRO'IOCOL
DBpecistion & ABotti4t,on (Tab 6)
TOTAL
'1 Ope.6iin! Revenuos:
2 Gsneral Busincss Rovsues
3 lnlerdepanmfftg!
4 Specirl Salcs
5 Otheropr[iirg Rev6nuss
6 Total Oporstng Revrn!€s
E Ope.atiog Erecmes:
g Steam Ppductron
't , ltydrc Poductiof,
12 Oths Prer suFply
13 TEnrmBsion
14 Dktribution
1 5 Cusl6mt. A@unliog
16 Cusiomsr Ssryic & lnfo
17 Sqiet
18 Adminislmtiv. & erneral
19 Tota' O&M €rteDses
20 Dep@istion
21 Amofiizatbn
22 Tees Olhd Th.. !o@me
lnme Taps: FedeEl
StEl"
Dgfcmd ln@me Toxr3
lnvastaont T8 Cr€dit Adj.
Mi* Rev.nue a Expcns
Tot.l Opc6ting Expenses:
Oocr€tino Rev For Ratue'
6.1
Deprcciation &
Amgilation
,otal Nomaliz.d Expssc
P:ge 6.0 Total
6.1.'!
Fan2j
Ocprcciation &
Amortiatis
Epcnse
Depr.cist,on &
Amonization
RcaaM
Hydrc
Dr@mmiasising
OlprcqiaIoi
Al,ocstion
CoBction
e.2
o g
125,419
930 434
225,241
57,160
135,254
2.174
(95,704)
(r3.o0s)
{45.1',17t
(0,266)
?,ffi?
1,U2
(8,708i
(239.1 19)
870,500
(210,95r)
(28,665)
21
26
30
31
(345,104\
(46.8%)
(8,708)
655,16 1 t1, t35 45,545 0 391,765
(6s5.146)t177,735\(e5,645)(0)(391,76s)
Ra!. Ba3e:
Electdc Plaot ln $eryie
o
15 Mi& Derered kbits
36 Ebc Plad Acq Adj
37 NuelearFuol
38 PGpaymrnl9
3g Fuel Stock
40 Materiai & Supplies
4', Wo,Jdo Capital
42 We6lheri*tion Lo€ns
43 Misi Rlie Base
44 Tatel Eldric Plant
45
46 Deductions:
.17 A@m Prcv For Deprec
,48 Aq6 Prov For Amod
49 Acqm Dlf ln@me Tax
51 ClltomrrAdv ForConsl
52 Csstomr Swi@ Depolits
53 [e-mail] Deduclions
54
55 T*l Doduclions:
56
57 Total Rrte B.8e:
60 Ectimrred ROE impacl
6l
ts2
63
6,I TAX CALCULATION:
65
66 Op@ting Rovonu€
67 Othei Dcdldion'
6E Intercat (AFUDC)
69 lnterell
70 Sch€dulc '1 " Add(imt
71 SctEdul€ "l\,1" Deduclions
72 ln@mo Beto€ Tu
74 S!3le lnome ?aes
76 Tdxabia ln6he
77
78 Fedqal ln@me T*es
(54,2011
12.774)
1n4.761
(135,2s4i
{2,774}
(22:7)
'1o4,761
(56,21 5)81.E14
-c.150%-0.o41./"-r.024%occS -0.0027o -0.091%oooa%
(1.055.8s3)(246,444'{138.029}(631,381)
(22,Ui71 --Q2,547)-(1,032,905) (285,444) (138,029) - 22,947 (831,381)
(6.494)(13,0351 {6,266)1,O12 (26,665)
{9m,o1z)Q t r,439)\1 !1 . !92)21,eq5 L@ZJ1SLt(345,104)(95,704)(46,117)7,867 (210.951)
(138,029)81 414
Rocky Mountain Power
ldaho Results of Operaticns - Oecember 2417
Depraciation & A:moftizalion Expense
PAGE 6,1
t TOTAL
COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF#ACCOUNT Tvoe
Adiustment to Expense;
Steam Production
Steam Production
Hydro Production
Hydro Production
Hydro Produclion
Other Production
Other Production
Transmission
Distribution - Califomia
Distribution - Oregon
Distribution - Washington
Distribution - Utah
Distribution - ldaho
Distribution - Wyoming
General Plant - California
General Plant - Oregon
General Plant - Washington
General Ptant - Utah
General Plant - ldaho
General Plant - Wyoming
General Plant
General Plant
General Plant
General Plant
lntangible Plant
lntangible Plant
lntangible Plant
lntangible Plant
lntangible Plant
lntangible Plant
4O3SP
4O3SP
4O3HP
4O3HP
4O3HP
4030P
4030P
4O3TP
403364
403364
4A3364
443364
403364
443364
4O3GP
4O3GP
4O3GP
4A3QP
4O3GP
4O3GP
4A3G?
403Gp
4A3A?
4*3G?
404tP
4A4lP
4A4p
4O4tp
404tP
4AAlP
/_
2
2
2
2
2
z
2
2
I
2
2
2
/.
2
2
2
a
2
2
2
2
2.)
2
L
2
2
2
1,157,684 $G
D(J
SG.P
SG-U
SG-U
SG
SG-W
SG
CA
OR
WA
UT
ID
WY
CA
OR
WA
UT
ID
WY
$o
D(J
SE
WY
$o
D(,
UT
WY
SG-P
CN
6.22060/
6.22460/o
6.2206e/a
6.22460/o
6.2206D/
6.z2A1a/o
A.ZZUA"/o
6.22A6Y"
Situs
Situs
Situs
Situs
Situs
$itus
Situs
Situs
Situs
Situs
Situs
Situs
5.953A4/o
6.22060tc
6.4664%
Situs
5.5fi4%
6.2206%
Situs
Situs
6.2246Ya
413140/a
72,415
52,A18
125,444
3,236
7,843
1 ,1 09,358 69,046
1 15,995
29,A63
246,270
60,161 60,161
47,483
5,568
1,746
206,243
76,273
12,278
4,745
I 611,325
257,734
lg,lsz
16,033
35,091
61,774
4,159,369
2,183
2,552w 6.1"2
of
This adjustmenl annualize$ 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
Rocky Mountain Power
ldaho Results of Operations - December 2$17
(7 a* 21 Depreciation & Amarlization Expense
PAGE 8.1.1t
ACCOUNT Tvoe
TOTAL
coMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense:
Steam Production
Hydro Production
Hydro Production
Other Production
Transmission
Distribution - California
Distribution - ldaho
Distribution - Oregon
Distribution - Utah
Distribution - Wyoming
General Plant
lntangible Plant
4O3SP
4O3HP
4O3HP
4030P
4O3TP
403364
443364
4Q3364
44336,4-
443364
403G?
404tp
J
J
J
J
611,862
134,241
52,606
265,221
1 ,1 10,362
219,178
SG
SG.P
SG-IJ
SG
SG
CA
ID
OR
UT
WY
OR
SO
6.2208%
6.2246%
6.2246Yo
6.2246%
6.22AA%
Situs
Situs
Situs
Situs
Situs
$itus
5.9530%
38,062
8,351
3,272
16,498
69,071
736,632
33,232
92,297
116,474
46,601-ww 2,774
138,029 6.1.2
I
This adjustment annualizes into the test period results the depreciation and amorlizalian expenss associated with the major
plant additions added to rate base in adjustment 8.5.
t
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Pei
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a
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EtlFI
I
e
a
108SP
1O8HP
1O8HP
1080P
1O8TP
148364
148364
108364
1 08364
1A1GP
111t?
6.2206ak
6.2246Yt
8.22464/0
6.22460/0
6.22460/o
Situs
Situs
Situs
Situs
Situs
5.9530o/o
Rocky Mcuntain Fower
Idaho Resulta of Operations - Oeeember 2Q17
Depreciation & Arnortization Reserve
ACCOUNT Tvpe
Adjustment to Rate Base:
Sleam Production
Hydro Production
Hydro Production
Other Production
Transmission
Distribution - Oregon
Distribution - Calil *rnia
Distribution - Utah
Distribution - Wyoming
General Plant - Oregon
lntangible Plant
al usttfi*r*i
PAGE 6,2
IDAHO
FACTOR FACTOR% ALLOCATED REF#
3
3
3
.)
J
J
J
TOTAL
COMPANY
(61 1,862)
(134,241)
(52,606)
(265,221)
$,114362)
(738,632)
(219.178l,
(33,232)
(s2,2e7)
(116,474l|
(46,601)
{3,418,706)
(38,062)
(8,351)
(3,272,
(16,498i
{69,071)
(2,7741
(138,029)
DIJ
SG-P
SG.U
SG
SG
OR
CA
UT
WY
OR
so
o.z. l
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.
o
Page 6.2.1
o Rocky Mountain Power
Results ot Operations - December 2017
lncremental Accumulatsd Reserv?
Jan 18 to Dec 18
Plant Additions
lncluded in Adi lulonths
Jan 18 to Dec 18Plant Reserve
Account Account Factot
Depreciation
Description Rate on PlantAdds
Steam Production Pl&nt:
Various
Total Sieam Plent
312 1O8SP SG A.l UV"/a 3x,477 .373 6 $4.1,A62)s1,077,373 (61r,882t
Hydro Production Plant:
various
Various
Totai Hydro Plant
332
332
343
355
364
3U
3U
3U
384
3M
397
397
eo7
357
aaa
397
397
3e7
ada
399
303
303
303
303
303
108HP
1O8HP
SG.P
SG.U
2.656./o
4.544%
10,1'10,013 6 {134,241)
Other Production Plant:
Various
Total Other Plant
1O8OP SG 2.947.1a 18.002,008 6 (265,221)18,002,008 {265,22r)
Trrnsmlssion Plant:
Various
Totsl Transmi$ion Plant
1O8TP SG 1.7 47o/o 11
Di8trlbufion Plant:
Califomia
0regon
Washington
Utah
ldaho
Woming
Total Distrlbutior Plant
108364
1 08364
108364
108364
108364
1 08364
CA
OR
WA
UT
ID
WYP
OR
WA
UT
ID
WYP
so
CN
DU
SE
so
CN
SG
UT
WYP
, a(do/-
2.519%
2.767Y,
2.8Q6c/o
2.706$lr
2.953%
16,485.909
58,484.985
6
o
o
6
6
6
{219,178t
u36,*2)
2,550,000 (33,232j
General Plant:
Califomia
Oregon
Washington
Utah
ldaho
twoming
General
General
General
Total Gcneral Plant
lO8GP
lO8GP
1O8GP
1O8GP
lO8GP
lO8GP
1O8GP
1O8GP
1O8GP
4.208%
4.596%
4.31$Yo
4.203%
3_891%
4.76io/o
5.569%
6.180%
4.597%
5,068.170
6
6
6
6
o
6
6
b
i.118,474)I
Mining Plant:
Coal Mine
Tot6l Mlning Fl6nt
lOBMP *.{}a*%6
lntrngible Plrnt:
General
General
ldaho
Utah
Wyoming
Total
11 1lP
1'1 1 lP
'111tP
111tP
111tP
4.4040k
4.933Ya
i2.9544/o
a aoao/-
2,116,323 o
6
D
6
(46,601)
o
Rocky Mountain ?ower
ldaho Resul6 of Operations - December 2017
Hydro Decommissioning
PAGE 6.3t
ACCOUNT Type
TOTAL
COMPANY
IDAHO
FACTOR FACTOR OIO ALLOCATED REF#
Adjustment to Rate Base
Depreciation Reserve
Depreciation Reserve
1O8HP
1O8HP ?
(676,088)sG-P 6.22A6o/o (42,057)sG-u 6.22060/o _ffi 6.3.1
6.3,1347,204-----l36sF64I
Adjustment to Tax:
Schedule M Deduction
Deferred lncome Tax Expense
ADIT YIE Balance
SCHMDT 341410 3282 3
{36e,884)
(139,993)
1,684,087
SG
SL:
i)tr
6.22AdYo
6.220804
6.22484/a
IZZ,947i o.J.z
6.3.2
6.3.2
(8,708)
144,761
Adjustment to December 2$18Year-End Balance for Projected Spend / Accrual Detail:
December 2Q17 Year End Reserve Balance (3,U0,723)
December 2018Year End Reserve Balance (4,2A5,647)
6.3.1
6.3.1
6.3.1Total Adjustment to Reserve (368,884)
a
of
ln the last depreciation study, filed with the Commission in2A13 under ldaho Case No. PAC-E-I3-02, Order 32926,Lhe
Company established a decommissioning fund in order to build up a reserve for possible decommissioning of some of the
rema'inin! smaller hydro plants. This adjustment is to accrue $8.9 million for decommissioning cost: 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 2418 year-end projected level.
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Page 6.3.2
Rocky Mountain Power
Results of Operations - December 2017
Hydro Decommissioning
TaxSummary
t
t
Tax Depreciation Book Depreciation
Book-Tax
Diflerence
Deferred lncome Tax
Expense
Deferred lncome
Tax
12t31D417 1.544.094
1t31'2418 10,733)147,551 136,818 1 ,596,018
147,551 145.5512/28t2418 1,651,256
147,5513t312418 145,551 (s5,238)1,706,494
147,551 145,5514nat2a18 1,761,732
5t3112018 147,551 (.1.234,449\1.293.244
6t3Ai2A18 147,551 145.551 1,348.4&4
7 t31t2o1B 147,551 147,551 1.404.481
a 11 Ecl lrr,.3i'1,460,47&
147,551 147.5519t30t2418 1,516,475
147.55110t31Q418 146,551 (55,618)1,572,493
147.55111t302418 147,551 148 OO7 1,628,090
12t31t2018 147,551 147,551 1.684,087
TOTAL 1,774,il7 368.884 120 00'l\
Ref 6.3
Ref 6.3
months ending December
1,401.733 SCHMDT
1,770,617 SCHMAT
(368,884)
Ref 6.3
1t
I
Deferred Tax
Summary
Depreciation
Book Depreciation
lrlet Schedule M Adjustrnent
I
Rocky Mountain ?ower
Idaho Results of Operations - Oecember 2017
Depreciation Allocation Correction
PAGE 6"4t
ACCOUNT Tvpe
TOTAL
COMPANY
IDAHO
FACTOR FACTOR% ALLOCATED REF#
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
?otai
4O3SP
4035P
447
407
447
447
t
1
I
I;I
(,444,n4)
12.403.245)
128,U3
870,500
442,191
2,443,245
SG
SG
UT
ID
WY
ND
6.22A6%
8.22060/o
Situs
Situs
Situs
Situs
{8s,623)
t149,497)
6.4.1
6.4.2
6.4.1
6.4.1
6.4.1
6.4.2
870,500
I
af
The Stipulation in the Company's general rate case Docket No. PAC -E-13-04 established a regulatory asset to track
and defer the aggregate net difference between the depreciation expense that would have been booked beginning in
2A14 under the depreciation rates in effect as of the date of the stipulation and the depreciation expense actually
booked beginning in 2A14 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 baoked situs to each state. This adjustrrent corrects the allocation. Also,
a reversing entry that was made to correct an OreEon give-back on the Hunter and Cal*lrip plants was incorrectly
booked syitem and should have been situs assigned to Oregon.
t
* 631,381
t Rocky t$ounlaln Porrrer
ldaho Results of OpsrEllon$ - Oecember 2017
Deprectation Allocation Correction Adjustm€n!
Page A.4.1
Actual Conec,
FERC Location A,location Allocation
Account
4035P
A8ecd
1,44A,7t4 *eL 4.4
Ret- B-/t
Ref.0.4
Ref.8.4
Factor
$G
UT
ID
WYP
Cone61
tjtah Depn 447
ldailo Depn 4A7
Wyoming Depn 447
Calendar
Year
2A17
2017
2017
2017
2017
2017
2417
2017
2A17
2a17
2A17
2417
2017
2A17
2A17
2A17
za17
2017
?417
2A17
2017
7017
2017
2A17
2017
2A17
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2417
2017
2017
r28,043
870,500
442,194
__:-.444.7U_
Period Accounl Numb€r Amoufit D$cription1 565131 10,670 Amortizooe{enedoeprExrr,Stsam-UTi 565131 36,i149 Amortize Oeferred Depl Exp - Steam. WY1 56513'1 (152,729) Oeler Deprec Expense - Steam - lD2 565131 10,670 AmortizeDefenedDeprExp-Steam-UT2 5€5131 36,849 AmorlizeDe{en€dDeprExp-Steam.WY? 565131 (152,963)De{erDeprecExpenso-Stearn-lD3 5$5131 10,670 AmonizeDeferredDeprExp-Steam-UT3 5S5131 36,849 AmortizeDeferedDeprExp-Steam-yyy3 5S5131 (152,745) Dder Deprec E,eense - Steam - ID4 565131 10,670 AmorlizeDetenedDeprExp-Steam,UT4 565131 36,849 AmortizeDetenEdDeprExp-Steam.yvy4 56513'l ('152,889) OeferDeprecExpen8e-Steam-tD5 585131 10.670 AmortizeDefenedDeprExp-Sream-UT5 505131 36,849 AmonizeDeteredD.prExp-Steam-Wy5 565131 (154,238)BeterD.precErpense-Steam-tD6 565131 10,670 AmorlizeD€tenedDeprExp-StEaft-UT6 565131 36,849 Amortize Oefened Depr Exp - Stsam - WY6 565131 (154,324) DeterDeprecExpense-Steam-tD6 5,65131 485.278 D18732ODeteredDepr-arnort7 565131 10,670 AmoilireDetenedDeprExp-Steam-UT7 565131 36,849 Amoriize Detened Oepr Exp - Steam - Wy7 565131 (155,510) OelerDeprecExpense-steam-tD7 565131 533,973 tD 187320 Detened Dspr - amortI 565131 '10,670 AmortizeDelenedDeprExp-Steam-UTI 565131 36,849 AmortizeDerenedDeprExp-Steam-Vyy8 565131 (156,224j De,fer Deprec Expense - Steam - lD8 565131 440,474 '10187320DefenedDe$-amo*9 565131 '10,670 Amo(izeoefsnedDeprExp-$team"UT9 565131 36,8rtg Amorlize Detened Depr Exp - Steam - WyI 565131 (155,577) DeferDeprecExpenEe-Steam-tD9 565131 386,80'l tD 187320 Defened Depr- amort1A 585131 10,670 AmortizeDefenadoeprExp-Sleam.UT10 565131 30,849 AmortizeDefenedDeprExp-Steam-WY10 585131 (155.800) DeferDeprecExpense-Steam-lD10 565131 283,876 tD187320DefenedDepr-amcrt11 5€5131 '10,670 AmortizeBetenedoeprExp-Steam-UT11 565131 36,849 Amortize Detened Depr Exp - Steam - WY11 66131 (155,98',)OeterDeprecExpense-Steam-lD11 565131 298,452 t91873zoDefenedDeDr-amo,t12 565131 10,670 AmortizoDetenodoeprExp-gteam-UT12 565131 36,849 AmorlizeDetenedDeprExp-Sieam-WY12 565131 (156,962) DelerDeprecExpense-Steam-lD12 565131 U.&_lO 167321}e|tr;fied Dcpr- amort:::_lmE-
FERC Account
4032000
4WzaAO
403?000
4032000
4032000
403200c
4032000
4032000
4032000
4032000
403200a
40320AQ
4032000
4032000
4032000
4A32A0A
4A32AW
403204A
4C32000
4032000
4032AOC
40320oA
4C320efr
4032AAO
40320C0
4032000
4A328AO
4032AAA
4032000
4o320AA
4032tt1*
4032WA
4A32AAA
4032040
44320A0
4032000
4032AA0
4ASZAAC
4A32AAA
4032000
4A320AO
4032003
4A32AA*
UT
WYP
ID
UT
WYP
ID
UT
WY'P
ID
UT
WYP
lo
UT
WYP
ID
UT
wYp
ID
ID
UT
WYP
ID
ID
UT
WYP
ID
ID
UT
WYP
ID
ID
UT
wYp
ID
ID
UT
WYP
ID
to
UTylrrP
IO
ID
SG
DU
Dg
SG
!g
SG
SG
Dg
JU
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
D9
SG
Dg
Dg
SG
SG
Sg
SG
Sb
SC
SG
SG
SG
SGQA
SG
SG
D9
D9
ng)u
o
o
t Rocky lilount in Fovver
ldaho Rerults of Operations - Dscembet 2A17
Oepreciation Allocation ConEction Adju$t?lent
Page A.4.2
Astual Correcl
kd.ual
Coned
Oregon Give-Back
Amount
2,$t,215
Accounl
403SP
Fador
8G
OR
Calendar
Yeat
2017
2017
2017
2017
2417
2017
2017
2017
2417
2417
2417
2017
2417
2017
2017
20'17
2017
2017
2017
2017
2017
?417
2A17
2017
Amounl
127,147
49,189
127 ,147
49,1 89
127,147
49.1 89
299,722
1 15,953
131,462
50,858
131.4G2
50,E58
131,162
50,858
131,462
50,858
13't.462
50,858
131,462
50,858
131,442
50,858
131.462
4032000
40?240A
4032000
4032000
4032000
4032000
4032A0e
4032000
4032000
4032000
4032000
4032000
4032000
4032400
4032000
4032004
4032000
1.032000
4032000
4032000
4032000
403240A
4032000
407 2,403,215
____-2&24j*
Period AccountNumber
565131
565r31
56513'1
565131
5651 31
565131
565131
5651 31
565131
565 1 31
5651 31
565131
5651 31
5651 31
565131
565131
5e5131
5651 31
565131
565131
56513,,
565131
5651 31
5651 31 50.858W
Rsi6.4
Rcf.6.4
Description
OR - Reverse give-back - Hunter
OR - Reveoe give-back - Colstrip
0R - Reverse give-back - Hunttst
OR - Reverse give-back - Col8irip
OR - Reverse giv*.back - Hunter
OR - Reverse give-back - Colstrip
OR - Reverse give-back - Hunter
OR - Reve6e give-back - Colstrip
OR - Reverse giveback - Hunter
OR - Reverse give-back - Col6trip
OR ' Reverse give-back - Hunter
OR - Reverse give-back - Coldrip
OR - Reverse giv+back - Hunter
0R - Reverse give-back - Colstrip
0R - Reverse give-back - Huntet
OR - Reveae give-back - Colstrip
OR - Reverse give-back - Hunter
OR - Reverse give-baek - Colstrip
OR - Reverse giye-back - Hunter
OR - Reverse give-back - Colstrip
OR - Reverse give-back - Hunter
OR - Reverse give-back - Colstrip
0R - Reverse give-back - Hunter
0R - Reverse give-back - Co,strip
FERC Accaunt
4032000
FERC Localion Alloc6tion Allocation
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
1
2
2
3
4
4
5
6
6
7
7
8I
v
I
10
10
,t
lr
12
12
108
108
108
108
108
108
108
108
108
'r08
108
108
108
108
108
108
108
108
108
1A&
108
SG
ogcc
Sb
SG
SG
SG
SG
)g
5g
5U
SG
)b
)g
ou
SG
5U
SG
SG
SG
SG
5b
)gqat
o
IDAHO 2017 PROTOCOL
Tu AdiuitBents (Tab 7)
TOTAL
Page 7.0 Tora,
7.1 7.3 7.4tiotsl Nomslized lnter€sl True Up
Prcperly Tax
Expen$e
Redeable Energy Predia, ADIT
taxcredit Ba,an*AFUDC Equty
Wyoming Wnd
Generation Til
1 OpeEting Rrrerqesi
2 GaneEl Bulircas RavonseE
3 lntcrdrpt(mer*a,
4 Special S.lcs
Oth.. Opoctiig Revanues
Total OpeEling RaYenles
OpeEting Expen$sg Siead P6ductior
10 Nuc|!i.Poduetion
1'1 Hydro Froductior
12 O{iEr Porcr Slpply
'13 TEnsmBd@
'14 Distribltron
1 5 Curiomer A@dr{itrg
16 Cusisersgilie & lnfo
17 Sal6
,9 TotrlO&ME)ee63ci
20 Oepeiahon
21 Aoortization
22 Trcs Othsr Than h@ms
23 ln@mc Tuos: FEdarrl
21 Slate
25 Dofercd h@me Tax6s
26 lnvertmnt Tax Crcdit Adj.
27 Mirc Revonus & Erpcnre
28 Total Opc6ting Exp@scs:
29
30 Openting Rev For REtum:
3'
32 Ral€ B8$:
27t,478
52A,437
5,188
129,817
'17,640
266,33E
(88,S86)
{12,092)
450,257 1,471
11,141
(3,722)
(s06)i45
811,103 147,157 165,260 490.257 1,216 6.913
(q11,10q) 011,111)|!6!160)\4s9.217)('1,216)(6,etr3)
33 Eledric Pl.rt ln Seryrce
t
35 Mbc Dafrrcd Debtts
36 Ei6c Planl Acq Adj
37 Nudear Furt
38 PrrpaymcdE
39 Fuel St@k
40 M.tcri.i & Suppli€
4t Working Capilal
42 Weathlriatis Loans
43 Misr Rrt! gs3a
44 Toiat Ehctric Plant:
45
46 Deductiorcl
47 Affi PDv For Dsprcc
49 A@m D.f lnsso Tax
50 Unamortized ITC
51 CuslofterAdv ForConrt
52 Custwlr Seruie Dgpositr
53 [e-mail]$ tledudions
54
55 Tctal Oeduc(ions:
5657 Total Ratc Basc:
5S
59
S Estimared ROE impact
61
62
63
6{ TAX CALCULATION:
65
66 Operrting Revenua
67 othcr Drduc,tion3
68 lntecat (AFUDci
69 lntsE t
70 Schedutc "M. Addition.
71 Schcduie'|d" Deruclions
?2 lnane 3atcre Til
74 State ln@me Taxrs
75
75 Tffibl6lnarcn
78 F€de6l ln6me Tar - Cslculated
79 Adiuslmcnb to Calculalcd Tax:
80 RcnMb,o Eoergy Tu Oeditt
81 Fedgel tn6me Tarcs
1,719.13.1,?d9,r3{
1.749,131 1,719,131
4.221%.0.034.4 -0.038%-0.113%-0.0347o aoao%.a.aa2%
t271.47At (266.336)f1 Ja1)
(3,205)
(388,547)
(3,205)
(388,541)
114,773
5.188
366,547
a7,844
(236,338)
(12,O92'
3,205 ('r'r,14t)
(506)a45
t 38,180
49A,257
129.417 &s.986t
490,257
t3,722t
1,719,131 1.749,131
Rocky Mountain Power
ldaho Results of Operations - Decernber 2017
lnterest True Up
ACCOUNT Tvoe FACTOR FACTOR%
Situs
Situs
Situs
PAGE 7,1
IDAHOALLOCATED REF#
(559,251) Below
2,775 Below
167,928 Below
{ga654n- 2.18
t TOTAL
COMPANY
IU
ID
ID
1.4
2.1
1.0t
Adiustment to Expense:
Other lnterest Expense -Type 1
Other lnterest Expense -TyPeZ
Other lnterest Expense - Type 3
Total
Adjustment Ostail:
Type 1
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up lnterest Expense
Actual lnterest Expense
Total lnterest True-up Adjustment
Type 2
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up lnterest Expense
427
427
.+z I
1
2
/qAo ,E'r \
2,775
167,928
j&q,14?l
aio 2aa qa t
2.551%2.1
1.0
1.0
1n
1.0
2.1
21,412346
21,971,557
Type
Total
Type
Total
Type 3
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up lnterest Expense
1 lnterest Expense
I nterest True-up Adjustment
2 lnterest Expense
I nterest True-up Adjustment
ol
t559.251\
839,441314
2.551b/a
21,415,482
21,412346 1.0
1.02.775
846,423,872
2^551%-----27 FffiI1o-
21,415.082 1.A**_*w 10
This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying rate base by the
Company's weighled cost of debt,
I
Rocky Mountain Power
ldaho Results of Operations - December 201,7
Proper{y Tax Expense
PAGE 7.2
o
o
Adiustment to Expense:
Taxes Other Than lncorne
ot
ACCOUNT Tvpe
448 3
TOTAL
COMPANY
4.474,428
FACTOR FACTOR%
GPS 5.953Aye
IDAHO
ALLOCATED
zao.336
REF#
7.2.1
t
This adjustment normalizes the difference between accrued property tax expen$e and forecasted property tax
expense resulting from estimated capital additions.
t Results of Operations - December 2017
Estimated Property Tax Expense for December 2018
Property Tax Adjustment Summary
?a7e7.2.1
FERC Account G/L Account Factor Total Ref
448i5 579000 GPS 145,325.972
Total Accrued Property Tax - 12 Months End. December 2Q17 12t31D417 145.325.972
Forecasted Property Tax Exp. for the Twelve Months Ending December 2018
Less: Accrued Propefry Tax- 12 Months Ended December 31,2017
149,800,000
(145,3?5,972)
lncremental Adjustment to Property Taxes 4,474,428 7.2
I
t
Rocky Mountain Power
ldaho Resutts of Operations - December 2017
Renewable Energy Tax Credit
PAGE 7.3t
ACCOUNT Tvpe
40910 3
TOTAL
COMPANY FACTOR FACTOR%
SG 6.22A6o/o
IDANA
ALLOCATED REF#
7.3.1
Adjustment to Yax:
FED Renewable Energy Tax Credit (47.555,547j (2,958,249\
Remove from Basa Period:
FED Renewable Energy Tax Credit 40910 3 55,436,712 SG 6.2206ck 3,448.506 7.3.1
t
ol
This adjustment normalizes federal renewable energy income tax credits the Company is entitled to take as a result of
placing qualified generating plants into service. The federal PTC tax credit is based on the generation of the plant, and
the credit can be taken for ten years on qualifying property.
T
Rocky Mountain Power
Results o{ ODerations - December 2017
Renewable Energy Tax Credit
2017 Ptolocol
Page7.3.1t
t
Ref 7.3
KWh Generation
per NPC Study
Factor {inflated Federal lncome
Tax CreditDescriotionExpiraion Date Available kwh tar Der unit)
Wind/Geothermal
Blundell Bottoming Cycle KWh
Glenrock KWh
Glenrock lll KWh
Goodnoe Kwh
High Plains Wind
Leaning Juniper 1 KWh
Leaning Juniper lndemnity
Marengo KWh
Marengo ll KWh
McFadden Ridge
Rolling Hills KWh
Seven Mile KWh
Seven Mile ll KWh
81.080.714
303,526,909
113,408.542
219,525,309
308.803.392
223,364,898
2,943,744
357,983,642
166,463,085
93,663,295
271.328.564
341,769.309
70,820,090
12t1t2017
12t30t2018
1116t2019
12117!2017
10i14t2019
9t13t2016
9!13!201A
8i2,2017
6!25t201A
10t31t2019
1t1612019
1?,30t2018
12130!2018
9t29t2020
302,413,292
113,408,542
c.c24
4.024
0.024
0.o24
4.024
0.424
0.o24
0.o21
0.424
o.024
0 424
Q.024
0.o24
0.424
7,257 ,9i9
2,721.805
308,803,-?92 7 .4i i.281
91,943.426
s3,663,295
271,328,5U
340,507,795
74,558,542
2,206.633
2,247.919
6,51 1.886
8,172,187
1,693,406
9,332,511388388.854.634
1 ,981.481 J22 47.555.547
Total Federal Renewable Energy Tax Credit 47,5s5,547
KWh Generation
per NPC Study
Factor {inflated Federal lncome
Tax CreditDescriptionExpiraion Date Available kwh tax per unit!
lMndiceothermal
Blundell Bottoming Cycle KWh
Gienroc'( l(Wh
Glenrock lll t(Wh
GooCnoe KWh
High Plains wind
Leaning Juniper 1 KWh
Leaning Juniper lndemr,ity
Marengo KWh
Marengo Il Ktdh
McFadden Ridge
Rolling Hills KWh
Seven Mile KWh
Seven Mile ll KWh
Dunlap iWind l(A/h
60,791,000
219,9S5.000
93.299,00C
233.052.00A
314,461,000
121112017
Qnat2a18
111612019
12t17t2017
101412019
9!13t2416
9t13t2018
8t2t2017
6'25t241e
10t31t2019
1/16/2019
12130t2018
12t30t2018
st29t202a
60,791.000
219.9S5,000
93,29S,000
314,461,000
4.024
0.024
0.024
0.424
0.024
4.424
0.424
0.o24
0.o24
o c24
a.a24
o.a?4
0.o24
0.o24
1,458.984
5,279,880
2.239,176
5,5S3,248
7,547,0U
189,977,000
153,361 ,000
82,718.000
1 89,429,000
288,007,000
'133,507,000
351.266.000
1 89,977,000
153,36'1,00C
82,718,000
189,429,00C
288,007,04A
133,507,000
351,266,000
4.559,448
3,680,664
1.S85.232
4,546,296
6,912,1S8
3,2U,168
Total KWl1 Production 2,309,863,000 2,309,863,000
8,434,384
55,43A,712
Total Federal Renewable Enerqv Tax credit 55.436.712
Factor {inflated
NPC
(20,289,714)
(83,53r,909)
(2O3O9.5421
5,657,608
(223,364,898)
(2,gos,7M)
(168,006,642)
(1 3,1 02,085)
(10,s45,2e5)
(81,899,s64)
(53,762,309)
62,686,910
121t2417
12t30t2018
1t16t2019
12t17t2oi7
1An4t2A1S
th3l?a16
u13!2A16
8tzt2017
6t2512018
10t31t2419
1t16!2019
12t30t2018
1213012018
9l29nA2A
0.024
o.o24
o.424
4.o24
Q.O24
0.o24
0.a24
0.o24
0.424
0.424
4.o24
o.o24
0.024
Blunde,l Boftoming Cycle KWh
32e,3e1,878
Total Federal Reneurable
1,458,984
<1
64,791,soj
(82,41e,292)
120,109.542)
233,052,000
5,657,608
KWh
$ KWh
KWh
High Plains Wind
Leaning Juniper 1 KWh
Leaning Juniper lndemnity
lilarengo KWh
Marengo ll KWh
fi,lcFadden Ridge
Rolling Hills KVi/h
Seven Mile KWh
Seven Mile ll KWh
189,977 _0A0
61,417,974
(1 0,945,2e5)
(81,899,564)
(52,500,7e5)
62,948,418
(37,588,434)
4,559.448
1,474,O31
(262,687)
(1,965,590)
(1 ,260,019)
1,51A,762
5,593,248
135,783
t
Rocky Mauntain ?ower
ldaho Results of Operations - December 2517
PowerTax ADIT Balance
PAGE 7 "4
ACCOUNT Tvpe
TOTAL
COMPANY FACTOR TACTAR%
IDAHO
ALI.OCATED REF#
Adjustment to Tax:
ADIT Balance
Cholla SHL
Accel Amort of Pollution Cntrt Facilities
California
ldaho
Other
0regon
Utah
Washington
Wyoming
PP&E Adjustment - YE - SNP
PP&E Adjustment - YE - CIAC
PP&E Adjustment - YE - OTHER
PP&E Adjustment - YE - SG
PP&E Adjustmenl - YE - SNPD
PP&E Adjustment - YE - SO
282
190
281
282
282
282
282
282
282
282
26Z
282
26l
282
282
242
1 4,297,265,2781 (33,951,629)1 286,242,4491 (98,824,945>1 (256,5O4,757t1 (78,433,523)1 (1,183,225,325)I {2,421,176,s03)1 (281,018,731)1 (U5,783,752)1 (7,173,174)1 78,5181 (10,873,777)1 19,395,2951 (766,076]'1 (1,038,384)
(15,625,47ry
DITBAL
SG
SG
CA
ID
OTHER
OR
UT
WA
SNP
CIAC
OTHER
SG
SNPD
SO
5.6287Yo
6.22060/o
6.2206Yo
Situs
Situs
0.00000/o
Situs
Situs
Situs
Situs
5.97640/o
5.42290/o
0.0000%
6.2ZAOa/o
5.0229o/o
5.95300/,
(428,657l,
3,944
1,206,507
(38,479)
(61,815)
1,749,133 7 .4.1
of
This adjustment reflects the accumulated defened income tax balances for property on a jurisdictional basis as maintained in the
PowerTax System.
241,880,9U
{2,112,OAU
17,803,536
(256,504,797],
PAGE 7.4.1
o Results ol Opetations - Dscember 2017
A,D'T tsalance Adjusknent - Year End
t
ReDair Deduction 0 0 0
Ral- 7.4
{4_549.5r3.6981 fi5.625.4771
-Deriyed from jurisidictional reports flom the ConBany's tax fixed asset system.
*Out-ot-systsm calculation, revarsing ovsr ,our ysars pursuant lo lho lntemal Revenlje Code
Total ComanvBool Ta Oittercnco
#Unadiusted Adiustmsnt Adiusted utilitv 20lO PBtocolOe$cription
105.221 33.951.623 (33.951.629i
(117.U7 -276\
2,!15,9@
..... \?99,?o._1,919t
(44,1'tq)
33,444,121
145.128
. 1"0t,1.00_.
-ia:;;li
286202,O49
._, _. . 131)-6_
- 199.,i"q0J4)
" . _ \2A1-5_,W)
117.647.276
DIIBAL
DITBAL
105.1 16 t8.u?\
3.262,026,358
-w17_(3.262.026,358\
9!lqAL
DITBAL105 120
105.122 524J8e.936
r05.125
,r99,.qq . __Ia99,58_q._371)(6.879.058.0{3)
0
0
105.130
19?,1?9.."
105.129 0
337
1 05.135 (473.008)
105.137
47399P(24.065.522\
OITBAT
DITBAL
DITBAL
{1 1 0.1 90.1 09)
_ ??.9_?j,7.o1
(244,654.O20\
11
-lgq.L4q.
19t 111?
105.141 b
105.142 DITBAL
OITBAL
DITBAL
172.874147
473,124
105.15'1 1,102,327
E6,375,807
105.15S
199,199.
105.159
'105.165
199,179
DITBAL
DITEAL
..,.... -,-- -19,o-?,Y:19.11
,-,-' ,,-,, --,, '-, ,,1,stl,gp'9,
. . ... ....-..... ..-5,9-5,q,,69.q-..
279.953.416
32A.210
L95,17.8
11
qr,.F.Al-
DITBAL
CA
143.131
?1,N,9ee
(1 1,916,233). ?w}o3,o3-s
o
0
- ---- _4.
c
0
78.91q
_, -9
.-(
0
1
0
0
0
-; --
Pl-r_941 .
qE
SNP
-wvq
9f lnld sqlgn
of Tos1 Energy
SHL
179E.,ql6r3s:?P1ry.. .. .
Mountain
Costs
Taes
Gainlloss
1 74 Deduclion
YE - CIAC
De{ered h99t!e-_1-CI99_ (Yf-v_). .: y-E-....,. -. - . "..
&
.:.Y-8 .,---..-..--"."..,-
ITC Brsis Adjustment
PMrtax
lor Powenax -
PP&E
T#s {C4)- YE
p6f9f r_ed. lqco" !'1.i9. 19xe!..(lJll_.: Y-E
PP&E Adjustmenr - YE - SG
0
, -,,'q'.
... . .........."..." "_.".._..9"..
(1.038.384i
. t7.:99,-q7-q)
(256,$?1.7e7)
t1,183,2?p,3.?Qj
(281,018,
(q49,783,
78,1!8
19,3?1 29i
0
0
0
0
{'1o,873,
t7,17x,
l4_54t.5r5_698r u4.625.1771 $.5e634117A\
Rel- 7.4
a
Rocky filountain Power
u Eei 12a 't1\
STATF Alln.itidh
0
0
q
0
o
0
o
I
DITRA'
aninri^ru Adni(nanl nanra.iElion Flow-Throuoh NITBAI
Book nenracirtioa
Reaair D6dildion {art 1Aa 9M
9-99,a-8"L9ld.iss!I9L'!:[sP3r-q99!]9!!s1--..,.-.
TaY na^,E.irrim
23A 5A5 871 nlTnat
6 87S 058 443 DITBAI
F;YAd A(<dc - Strte Mddificttinh c riraAt
DITBAL
ctac /317 nO? qAa
a.nitrlirad na^ra.i.ti6h 16 MS 5r)NITRAI
ReimhUrco6ent((32 655701
AFI lnn - Rahl 244.6UA2C
lFl IDC - Fduitv
{v6iddd Coits )al 477 ao7 (9A4 a17 Ad7
105 146 5 )a8 ra3 ,52342?3 D'TRAI
t172 a7A NlTRAI
106 1aR tL7a a14 DITgAI
t1Jg?-,q.
tA€, a7a Ad7
DITBAL
3ain I (l oss) on ProD Drsoosition 10& a\t
1^hr'a* ! i.hililv e.aic Adnrdnant - Chaha,ii Mitidetidn Oblidefion (rqF, 1 746 461 NTRAI
29371A {253 714 f]ITBAI
Qa.larR ta 61o31 Fr.ha.de Nomallzatis AdiustmenlTEnsmissign 6 889 481 DiTBAL
anrl t ina Develonmanl L Aad ma
3oel Mine Fxlens'on r5 asB 660 NITNAI
{)79 953 016 OITRAI
DITBAT
oM )a) iia
iae F24 945
Ar.',a' il.tad nat lEd ln6m. Trve( llnl l) - YF (156 504 797 tn,r
t7a 433 !,2?OT'{FR
ta 1e1))c ar{OR
(2pz:1.116,5-c.
t)41 ..14 731
ti"T
(ats laz is2
Roundino
PP,F A.ti"qhcnl - YF - OTHFR i10.47377:,OTHER
PP,&_E_AgjestE"9l!j_YE:9Nl _, _ .t7 .17? 17!
ctac
1S 395 295 SG
SNPI)
)otE Ain,.+matr VF, qn an
Rocky Mountain?awar
ldaho Results of Operations - Oecember 2fi17
AFUDC Equity
PAGE 7.5t
ACCOUNT Tvpe
419 1
TOTAL
COMPANY
IOAHO
FACTOR FACTOR% ALLOCATED REF#
Adjustment to Expense;
AFUDC - Equity (53,623) SNP 5.9764o/a (3,205) 7.5.1
t
ot
This adjustment brings in the appropriate level of AFUDC - Equity into results to align the tax schedule m with regulatory income.
a
t Rocky Mountain Povter
Results of Operations - December 2017
AFUDC Equity tor l2llllonths Ended December 31,2017
Dec-17 12 months Account 419
AFUDC-Equity SCHMDT
AFUDC-lntangible Basis - Equity
Page7.5.1
fig,84A,73A)
(i52,254t
__*_Jg.ggagSr
----*--T3m-
Ref.7.5
Dec-17
Dec-17
12 months
'!2 rnonths
Total
Adjustrnent to Account,419
I
Equity
SAP Accts
382000 & 382A6A
t
Rocky Mountain Power
ldaho Results of Operations - frecember 2&17
Vtlyorning Wind Generation Tax
PAGE 7.6t
ACCOUNT Tvpe
408 3
TOTAL
COMPANY FACTOR FACTOR o/o
sG 6.22A6ah
IDAHO
ALLOCATED
11,141
REF#
7.6.1
Adjustment to Tax:
Taxes Other Than lncome 4'td nol
I
af
The Wyoming Wind Generation Tax is an excise tax levied upon on ihe 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 eleclric
transmission line.
t
Rocky Mountain Power
Results of Operations -Aecenbet 2O17
ItYyoming \rtlind Generation Tax
Page 7.$.1t
Foote Creek
Glenrock lWind Plant
Seven Mile HillWind Plant
Seven Mile FlillllWind Plant
Glenrock lll Wind Plant
Rolling Hills Wind Plant
High Plains Wind Plant
McFadden Ridge
Dunlap lWind
98,742
an1 4r7
u1,769
7A,824
r3,4A9
271,329
308,803
s3,663
388,855
1t1t2012
1t1t2g1?
1fin412
1nt2a12
111t2012
1n12412
w1EA12
911t2012
10t1n413
98,7A2
ana Eaa
341,78g
70,820
113,409
271,329
308,803
93,663
388,855
TotalWY Wind MWH 1,990,877 1,990,877
Booked through Dee,ember 2017
Adjustment la normalize to CY December 2018
1,511,786
179,091
Ref 7.6
I
I
2018
NPC
MWH
Produclion
Tax
2418
$11MWH
TaxWind Plant Begins
IDAHC 2C17 PROTOCOL Page 8.0 Iotal
Misc Rale 8?se Adjustmonts (Tab 8)
TOTAL
8.1 4.2 4.4tt pdata Ceh Tcppar Min. R.te Jim B.idgar MinE
Tohl Nomalized Wortng Cap'tal Base Rare 8r$
Cugloms
Conitruaition
Mqjor Planl (P3rt 2) Mricr Plant
Clpo€{ing .Re!wer:
Ggmnl Buriner9 RsvenGs
htGrrrrFartrertal
Spacjrl Sale.
Othar OpeEting Rffiuca
Tot8l opmtin! R6vmues
(578.C8't)
Opg.aling Exp.nset:
I SLam Preduction
1 e Nrdsr Pedu.ricn
1t ltdoPrcdsdion
12 Othrr Pffi Supply
i3 TBnamission
14 f,iislribuiicn
1 5 Cugtomer A@nling
16 Cuctmer Sgilic6 & lnlo
17 s.lei
18 Admioirt.aiiv€ & GcmRl
19 Tot.l O&M Exps.ses
20 Daprciation
21 Amodi:.tron
22 Tsxr! Oths Tt8n ,n@mo
23 lo@mc Taxrsr Feddtl
24 Stde
25 OofGred inerc Taxes
28 lnvastmcnt Ts eEdit Adj.
27 Misc Rewnqs & E psneo
28 Totrl Operating Eleenlctj
30 Opsrating Rw For Retum;
31
32 Rste tsEse:
33 Eloclnc Plent ln swi@
34 Plsnl Held for Fs[B Use
35 Mtuc Oefered Debitt
35 E,.c Pl8r11 Acq Ad.i
37 Nuclesr Fuel
38 Prepryrrlnt3
39 Fuel Btock
40 Maleria, & Suppligs
41 Worling Capilal
42 Wsathsiation Losos
43 Misc R.te Brs44 Total Ele.rric Pl.nl:
45
46 Dodqclions:
47 A@m Ppv For Deprec
48 A6um Prov Fgr Amot
49 A@m Det lncorc Tax
50 Un.morlized ITC
51 csslomerAdv ForCoosl
52 Curtomer 89ryi@ Deposils
53 Misll.neoc D.ductions*
5, T0ll Dodsctions:
57 Totsl Rale Baga:
58
60 Edi6.t"d ROE imp6d
61
64 TAX CALCUI.ATION:
65
66 OplBting Rden@
57 Othcr Oeduc{ions
68 lntrclt (AFUDC)
69 lnlssl
70 Sdradqte "l,f Additions
71 Sctrsdule "t!l' Drduction6
72 ln@m6 Betorc Tu
74 Siate lnamc T.xes
75
76 Til8ble tn6me
77
78 Fsd6c, lo@me Til6s
(201.145)
Ql.5AO)
{6e.340)
(2S0.993)
1511,520)
1S1,934
(2,A92,2?5j
(284.305)
2,3EE,S1C
95,704
13.C05
l1aa,7o8i
(,,654,'165)
{224,174\
1,8?8,930
2A,450,026
?a?.606)
(25.977,892t
{fie .946)
500,548 7.96i.242 11,982.275
I u,ir,,12.174 u4,442)
3A2,9',|1
t201,562)
6,291,499 108,7C8 (1,878,938)
454.2*454,296
4,898,331
11.746,075 454.296 108.708 (1.878.938)
4.257,228 12.474 4ffi,1& 7,961.2Q2 154,296 12.0*,981 (,478,83a)
-o.a'r8y,a.cc00/,-0.009%-o.1540/o -0.009%-r.233./.0.037%
32.197
(1.655,028)
4,e39,iU
2E4,443 13E.029
5,08E,9E7
(6,262.235t
€84,r05)
285,443
13.005
(4,9s0,958)
(224,774)
(5,,o77.930)273,439 (4i26.1qq)I (2.asz,275)95,704 (1.6s4,165)
(598,249)(0)(0)
12,4(4 4W,14b 1,96 t .202 11.942.275
IDAHO 2017 PROTOCOL
Misc Rats Bas. Adjuttnen{E {Tab 8)
TOTAL
Page 8.0.', Tolal
86 &7 BB 8.9 412tMisella*eous
Rat€ Bse
FERC 105 - PlantPffidele Hydro tteld td Futue Reoulatory AssctRelwal Usc Amo(izati6
K.math Hydrcelectric
S.dlemem Agruoment Deer Creek Mine
Catboa Plant
Closure
1 Op@tjng R.venulsi
2 G!rcB, Susincas R6vcnuas (578,081)
lntordspartmonlal
Spsgial Sale!
Other Opecting Rryenus8
?otat OpeBting Rwenues {578.081 )
E OperBting Expsr€slI 9t!6m Prcduction
10 Nudoar Prcdudis
11 llydrcFrcducilon
12 Otho. Po@. guppl,
t3 Tmnsmirsiofi
'14 Diitribulioot5 Custwr Ac@ntinq
16 Cudffi. Seryice & Ittfo
'17 Srlos
18 Admin,slElivo & Gsre€i
19 TotalO&MErpcfisos
20 Drprcirtiot
21 Amorti:ation
22 T.rce Oth* Then ln@@
23 lnomeTrxes: Frdoral
24 Strle
25 D.trmd incwr Tre5
26 lnv*tm.nt Til Cndit Adj.
27 Micc Revenue & Expef,se
i241,145J
(21.508)
(6e,340)
(8S.846)
26,360
('t62.127)
(313,064)
(8,759)
(1,..90)
(ss)
22,833
aJ62 't80,340
28
29
30
34
Totsl Opemting Expenses:16.356 (55,750t (294,850) t344.197) 80,133
Opaotirg Rev Fo/ Rdum:(16,356)55,750 294.850 (233.884)(80,193)
Rate Barr:
E,ectdc Plant lo Seruicr
Plsnt Hald fgi Fulurc tJsc (782,606i
35 MEc Osiered Debils
36 A.c Plart Acq Adj
37 Nudear Fuel
38 PEpsymarlts
39 Fue, Stock
,0 Matorial a Supplias
41 Workmg Caplt8l
42 WBthcriz6tion Loan6
43 Mrsc Rate BEse
44 Total Eiectric Pl.nt:
45
46 Deddiorr:
47 A€um Prq For Ocpr"c
48 Asue Prcv ForAmolt
49 A@m Oel lnsme T*
$e.64 t22.557t r1,e10.187)(460,518)
(ffie,946)t (5s9,502)
(390,643)(22,s57)o82,606)(636.946)(1,816,187) (460.518)
8,562
302,911
Q41,562',,
9i,47'i 658,965 174,781
51 CugtofiarAdv ForConst
52 Curiomer $eryi€ Dlpoeit3
53 Mrg€llanepug Dpdsctiont
5,{
55 ToEl Deductions:
97 Tol.l Rate B.s.:
5e
59
60 eermated RoE impsd
61
63
64 TAX CAICUI,CTTON:
65
66 OpcEtin! Rewnue
67 Oths Deductions
66 lnreEst {AFUDC)
69 lnteBst
70 gchcdule'ilf Addilions
71 Schcdute "M' Dedcdions
72 ln@m€ Betorc Td
E,562 192,426 658,965 174,781
(390,643) (13.9e5) {r!2,506) (636.s46)192.426 {1,1s7.222)(2p1,73n
a.aoa%-o.ao..h 0.415./o 4.425!o o.@40/c -o.431%-a.413%
(26,360)89,444 475,191 (376,935)(129,2461
144 (21.508)/t475.1t1'(,5a0,;|jlt
{149.329)46
(26.216)
(1,190)
68,340 (1.510,664)
(68,584)
(129.1&>
(s,865)
I
?5
76 Tuable ln@me
77
78 frdarrl ,llffi Tues (8,7s9)22.533 {504,7281 {43,160)
(201,145). (349.393). 476,63S
(504,728) (43,160)(68,s84) (s,66s)430,26',r lr"l
74 $tale ln@me Taxes
toAHo 2017 PROTOCOL
Misc Rrte B.se AdiustmanB (Tab 8)
TOTAL
Pqge 8.C.2 Total
813 o ctPBpaid Pgnsion
Asscl a 0 a 0 c
1 Op€ntin! Rqwnues:
3 ldterdeparhgntEl
4 Sp6i.l Selss
Oths, OpeEting Revenues
TotEl Op€frting Rewnues
OPgEling Ex?en!a!:
Stoam Produclioa
11 ltrdB Podqc,tio.
12 Olier Posr Sotply
'13 ?Ensmisliqn
14 Oistribilfion
15 Custgmer A@unting
{6 C{slom.r S@t€ & hlo
17 Salee
18 Adminiltralive & GeniEl'19 ?otal O&[,i Expenist
20 Dap{4iation
2t Amoffz.tion
22 T8xes Othlr Than ln@me
24 Stetc
25 Detered ln@m€ Taca
26 lnwstmsnl T* C€dit Adj.
27 Mis Revenqe & Erpense
26
30
31
32
33
34
Totrl Opa6ting Expenree:
Ope€ting ReY For Retum:
Rate Base:
Elrctric Plant in gdilice
Plaot Held {or Future Use
35 Mis Defetrcd Oebits
36 ElecPlrnlAcqAdj
37 Nuclear Fusl
38 Prepayments
39 F@i Stock
40 M.tcrial & Supplies
41 Wc*ing Cspital
42 Weath"dzatlon Losng
43 MiFc Rsto 8es
44 Total Elecr,ic Plaot:
45
46 Dsductioni:
47 A@m Prov For Dipr"c
48 Aqm Pav For Anorl
{9 A@m Def ld6m Ta,
50 ummorrized lTc
51 CuchmsrAdv For Cgntt
52 Customlr ScM@ Doposits
53 Misc?llrnseE Dedusliont
55 Toial Deductiors:
5657 Tdel Ralr 8as6:
58
59
60 E linal"d ROE impact
61
62
63
64 TAX CALCUIATION:
65
86 OreEling Revenue
67 Otherocdue-lione
68 lrllsFst (AFUDC)
8g lnt a3t
70 Schodule "M" Addiliots
7t SrtEdulc "M" Dedrctions
72 ln@me BBfgB Tax
74 State lmme Tax"s
75
76 TaEble ln@me
77
?8 FedaEl ln@re ?seg
(23.827,485\t
(23,827,4A9)
i,127,944
4,898,S31
r,11 800.6't4)
c.234.h 0.c(fr9a a.ao0%A @A'ia o.ooavc O.A.rA%0.000%c.aa04b
t
t
I
Rocky Mountain PoYrer
ldahc Results of Operations - Aeeefibet 2A17
Update Cash Yllorking CaPital
Adjustment to Rate Base:
Cash Working Capitai
Cash Working Capital
Cash Working Capital
Total
Ldjus&nent Detail:
O&M Expense
Taxes OtherThan 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 Oays
Cash Wo*ing Capital
Unad.i.rsted Caah W orking C,aPilal
Cash Working Capital Adjustment
a?
TOTAL
COMPANY
IDAHO
ALLOCATED
PAGE 8-1
REF#ACCOUNT TYpe
cwc
cwc
cwc
FACTOR FACTOR%
1
Z
(12.721)
7A
25,125ru ID
Situs
Situs
Situs
Type 3
185,613,093
9,873,361
9,373,979
1,675,930
(9&5,542)
112,721j
7A
25125
12.474
Below
Below
Below
t.3J
Typel
170,706,782
9,595,882
10,845,751
1,942,537
(985,542)
Type 2
174,769,A73
9,595,882
1t),824,A12
1,939,583
(985,5421
1.0
1.4
1.0
1.0
/..Y
192,145,410
365
192,143,008
365
245,550,821
365
526,316
0.68
526,419
0.68
563,1 53
0.68
359,989
Jt z\t tv
360,060
1(O Ona
385,185
360,060
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 at allacated taxes. including stale
and federal income taxes and taxes other than income. This total is divided by the nurnber of days in the year ia determine lhe Corrrpany's
average daily cost ot seNice" The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance. Net lag
days are calculaied using the Company's December 2415 |fad lag study.
I
I
o
Rocky Mountain Power
ldaho Results of Operations - December 2017
Trapper Mine Rate Base
Adjustment to Rate Ease:
Other Tangible Property
Other Tangible Property
Final Reclamation Liabiliry
Adiustment Detail:
A$et-lalsibie-ftapee
December 2A17 B,alance
December 201 8 Balance
Adju$t to Decernber 2018 Ealance
Final Reclamation LiabiliE
Aecember 2017 12 Mth^ Avg. Balance
December 2018 12 Mth. Avg. Balance
Adjust to Oecember 2018 12 Mth. Avg. Balance
of
TOTAL
ACCOUNT Tvoe COMPANY
399 1 8,A57,770399 3 (317,027\
7.740,743-
2533 3 1222,713,
I,057,774
7.744,743
(317,027)
(&,157,BB1)
(6,380.se4)
1222,713)
FACTOR FACTOR %
6.4664Ye
6.4664%
6.46640/o
CE
SE
SE
PAGE 8.2
rDAr'r0
ALLOCATED
521,448
(20,500)
500,548
(14,402t 8.2.2
REF#
Below
Below
Below
8.2.1
&.2.1
Above
8.2.2
8.2.2
Above
The Company owns a 21 .40o/o interest in the Trapper Mine. which provides coal to the Craig generating plant. The normalized coal cosl of Trapper
includes all operating and rnaintenance costs, but does not include a return on investment. This adiustrnent adds the Company's porlion of the
Trapper Mine plant investment to the rate base. This adjustment reflect$ net piant to recognize lhe deprcciation of the inve$tment over time. This
adjustment also walks for$rard the Reclamation Liability to December 2018.
o
si
c
ra
B!e6og5oc0-E3E
Es8
90io853
gftg
gPS
oNoooid
6'
ct
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BP8
gfiE
gss
o6.i
dd;.i
o oici
a
ooo
d
B.g86
g
J
-665EbE E i E-qF -a '! ?E8-- s _! A oN3 3?E: 41eX "E:E€ F,;8:-$8tfFl E€pe;-:?b5:€ B-,?ui
}EEEFEF igE!E#EEiiEEr !EEsSir:lOU o s g z =GEA< od F<F O F
ts6ido
o. 6_ 6. @-
NNcio
il N 6_o
o- 6- o" oq
i.id.i
o- o- @- i-
}ja{'o_o
o-q.!o-
{c';di
ts-q*-o-
i6ioto
qili.'td
rj.idot
<16-ao-
;ciljq,
EE
-ti$:i
€9
6toE
-i
hE
:9*d<e
eY
3E
2z
EI
*a*8
zZ
AE<rl
=f
3b
=6.{i
6<
2or
e.0
!
a
t*T g
! E1
; iC
E 5.eE:=
=Irr{[
ud.F
t
t
t
.!
c,,laooab-
.!
@
eleil6lrtlolFl,dl6il,BINIe,Nndl'11YI'til
lfi
a€-ts
oocc6l!SG(oc0
0d
€cez''NNor*9so
Ioo
-oo
zooru 9i9
ts
a
*v,N
N6
F
N
€"
N,;
ts
o
a-&
6-
ts
otn
o
Q
F
da
N6
@F
e
!
FO6tba';
ts
ao
.;
h
6No-s
';
Frt
@
ts
6
=
ts
a.9
tso-
o
@_
o*h:@o-
F
@F
@
o
a
o
6E>
o^.9E
6,QI
=5s3co
dOE
EdE6LO9d.g6g.E
FL
No
oa
gaC]
a
€
Q
o
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t
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t
t
Rocky Mountain Power
ldaho Results of Operations - Aecetrlbet ZA17
Jim Bridger f*ine Rate Base
Adiustment to Rate Base:
Other Tangible ? roperly
0ther Tangible Property
Adjusfnent Detall:
December 2A16 Salance
December 2017 Balance
Adjustment to December 2A17 Balanw
of
I UA.739,278 SE3 (i7,530,166) SE
123.209,112
140,739,278
123,249112
(17,530,166)
ACCOUNT Tvpe
TOTAL
COMPANY FACTOR FACTOR %
6.46644/a
6.4664o/o
PAGE 8.3
IDAHO
ALLOCATED
s140,774
{1,133,572)
7,967,?02
39Saoo
REF#
Below
Below
&.3.1
8,3.1
Above
The Company own$ a Mo-third$ interest in the Bridger Caal Cor pany (BCC), wttich supplies coal to the Jim Bridger generating plant. The
Companys ir;vestment in BCC is recorded on lhe books of Pacific Minerals. INC (PMl), a wholly-owned subsidlary. Because of this ownership
arrariqerilent. the coal mine investment is not included in Account 101 - Electric Plant in Service. The normalized costs for BCC provide no return
on iniestment. The return on investment lar BCC is rernoved in the fuels credit which the Company hae included a$ an offset tc fuel prices leaving
no return in results.
t
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Rocky Mountain Power
ldaho Results of Operation$ - iecember 2817
Customer Advances for Constructior
PAGE 8.4
o TOTAL
ACCOUNT Tvoe COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Rate Base:
Customer Advances
customer Advances
Customer Advances
Customer Advances
Customer Advances
Customer Advances
Customer Advances
252
252
232
,8,'
252
252tul
(108,013)
{1.051,748}
(124,903)
(174,871)
(8,448.532)
QAs.721l
10,114,229
CA
OR
WA
,D
UT
WY
D\,
Situs
Situs
Situs
Situs
Situs
Situs
6.2ZAEYo
8.4.1
4.4.1
8.4.1
8.4.1
8.4.1
8.1.1
&.4.1629,168-----@:2W
I
of
Customer advances for con$truction are booked into FERC account 252. When they are booked, the entries do not reflect the proper allocation
This adjustment conects the allocation.
t
(174,871)
Page 8.4.1tRocky Mountain Power
Results of Operationa -Aecember 2017
Customer Advances for Construction
YEAR END BASIS:Account Booked Allocation Correct Allocation &e?,
252C}.
2524R
252WA
252tDU
252tJT
252WYP
2525G
Total
(108,013)
(1,508,244)
(144,903)
t174,871\
(8,987,767i
{24s,721)
(108,013)
t456,415)
{20,aao)
$,4il,788} Page8.4
$24,94q Page8.4
{174,871t Page 8.4
(8,448,9&2| Pa:ge 8.4
(2A5,721, Page 8.4
{,538,834i
I '|,1 Page 8.4
o
o
,{diustment
Rocky llilountain Power
ldaho Results of Operations - Aecember 2Q17
klaJor Plant Additions
Adjustment to Rate Base:
Steam Production
Hydro Production
Hydro Production
Other Production
Transmission
Distribution - California
Distribution - Oregon
Distribution - Utah
Distribution - Wyoming
General Plant
lntangible Plant
Adjustrnent to Tax:
Schedule M Additions
Schedule M Additione
Schedule M Additions
Schedule M Additions
$chedule M idditions
Schedule M Additions
$chedule M Additions
Schedule M Additions
Schedule M Additions
Deferred Tax Expense
Aeferred Tax Expense
Deferred Tax Expense
Deferred laxExpense
Defened Tax Expense
Deferred TaxExpen*e
Delerred Tax Expense
Deferred Tax Expense
Aekned Tax Expense
Accum Def lnc-faxts.al
Accum Def lne Tax Bal
Accum Del lncTaxBal
Accum Def lncTax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Del lnc Tax Bal
Accum Def lnc Tax Bal
at
TOTAL
ACCOUNT Tvpe C0MPANY FACTOH FACTA?,%
PAGE 8.5
IDAHO
ALLOCATED REF#
2.A57,617ara on(
&4,A38
1,119,836
7,905,897
Jtt
332
332
343
3s5
364
364
364
364
397
303
?
3
2
J
?
J
2
z
z
2
)
2
2
2
L
2
2
2
2
Z
2
2
33,077,373
10.110,013
2,315,441
18,002,008
127,091,826
16,4&5,909
58,484,985
2,550,000
a tcn n469,aavt9eu
5,068,170
2,6A1,647
87309
125.444
34,631
163,058
2A7,976
60,161
at,t tz+
6.2206%
6.2246%
6.2206%
6.2246%
6.22A60k
Situs
Situs
Eitus
Situs
Situs
5.9530%
DI,
SG.P
SG.U
SG
SG
CA
OR
UT
OR
so
SG
SG
D(,
WA
OR
UT
ID
CN
SO
D\,
SG
D\,
WA
OR
UT
ID
CN
SO
DI,
SG
SG
WA
OR
UT
ID
CN
SO
2,116,323
281.552,063
125.984
11,982,275 8.5.2
SCHMAT 2
SCHMAT 2
SCHMAT 2
SCHMAT 2
$CHMAT 2
SCHMAT 2
SCHMAT 2
SCHMAT 2
SCHMAT 2
6.22460/o
4.2246%
6.22A6%
Situs
$itus
Situs
Situs
4.1314%
5.9530%
161,839
5,419
7,803
60,161
2,552
48.670
286,443
(61,419t
G,A56],
(2,961)
(22,832j
te6e)
t18,471\
(108.708)
61,419
2,456
2.961
22,832
oao
18,471
108.708
41UA
4141A
41414
41414
41414
41414
41UA
41410
817,568
4,159,368
(987,351)
(.%,a59)
$7,6A7,
t13.143)
(61,882)
178.929i
(22,8321
123,444t
(.314,?r5)
(1.s78,5221
987,351
1',t l1(o
47,647
13.143
61,882
'7o Aah
22,832
23,444
314,275----Ifr€W
6.2246%
$.22A6Ya
6.22460/o
Situs
Silus
Situs
Situs
4.1314%
5.953Qok
6.22AA%
6.2246%
6.2206%
Situs
Situs
Situs
Situs
4.131Aola
5.9530%
282
282
282aa,
282
aaa
?82
a6t
282
This ad.iustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2418.
The associaled depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2.
Rocky Mountain Power
ldaho Results of Operations - December 2017
(?arl2t Major Plant Additions
PAGE 8.5.1tTOTAL
ACCOUNT Tvoe COMPANY FACTOR
IDAHO
FACTOR % 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
fotal
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
SCHMAT 3
1,987.445
186,U7
215,178
853,106
JJJ.2J2
92,2g7
nb
SG
OR
LITw/
SO
SG
SG
CA
OR
UT
WY
so
SG
SG
CA
OR
UT
SO
SG
5(,
CA
OR
U1
WY
SO
6.2246%
6.22A60/o
Situs
Situs
Situe
Situs
5.9530%
123,631
11,623
46,601---ww 2,774
138,029
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Schedule M Deductions
Schedule M Oeductions
Schedule M Deductions
$chedule M Deductions
Total
SCHMDT 3
SCHMDT 3SCHMDT 3
SCHMDT 3
SCHMDT 3
SCHMDT 3SCHMDT 3
IA,ZJV,'ZZ
4362,738
6,965,237
27,345,364
1,477,375
2,6r'.4,625
6.22A6Ya
6.2206%
Situs
Situs
Situs
Situs
5.9*A%
4.742,409
271.389
1,269,752
1 19,891 ,663
75,588
--5666387-
Deferred Tax Expense
Deferred Tax Expense
Deferred TaxExpense
Deferred Tax Expense
fielerredTaxExpense
Defened Tax Expense
Deferred Tax Expenselolal
41010
41414
41014
41414
41UA
41010
41414
2.
3
3
3
3
28,175,989
1,584,793
2.564,224
10,oil,073
396,2G3yo/,I to
6.2206Y,
6.22460/o
Situs
Situs
Situs
Situs
5.9$A%
1.752,721
94,5U
t 464J94
44.242,652
?7,634
'1,878,938
AccumAg{ hcTaxBal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
AceumA$ lnc'faxBal
Accum Def lnc Tax Bal
Accum Dei lnc Tax Bal
Accum Def lnc Tax Bal
Total
282
282
282
282
282
282
282
3
J
3
J
3
J
J
Qe,175,Ses\(1.584,793)
t2,560,22A)(a,a54,anj
(396,263)
(967,116)
6.22A6!a
6.22Q6o/o
Situs
Situt
Situs
Situs
5.9530%
t1,752,721'
(98,584)
t464,198\
(44,202,652)
(27,6341
(1,878,938)
of
This adjustment places into rale base the major plant additions greater than $2 million each for the 12 months ending December 2018.
The associated depreciation expense a*d accumulated reserve impacts are accounted for in adjustment 8.'1 and 6.2.
t
?age 8.5.2
I Rocky Mountain Polve,
R6sult$ of Operations -Decer*ber 2&17
Major Plant Addition Summary
Aescriplion
Jan17 to DectT Janl&toDec18Factor Plant Additions Plant Additions Ref*
Sleam Production Plant:
Various
Total Steam Plant
qn 62,584,626 X.A77.37362,584,626 33,A77,373 8.5.3
Hydro Production Plant:
Various
Various
Totat l"lydro Plant
SG-P
SG-U
3,917,605
5,521,502
10,110,013
2,315.461
12,425,474
18,002,008
18,002,008
127,491,826
127,491,826
9,439J47 8.5.3
0thEr Production Plant:
Various
Total Other Plant
SG
SG
c&
OR
whttT
ID
WY?
8.5.3
Tranemiesion Plant:
Various
Total Transmission Plant
127,049,353
127,045,353 oi,
Di$tribution Plant;
Califsrnia
Oregon
Washington
Utah
ldaho
Wyoming
Total Distribution Plant
9,249.449
2,100,410
15,427,959
4.447,468
16.485,90S
58,484,S85
2,55A.00A
I 31,584,5fi9
6.25A,A0A
43,774,894 8.s.3
Gensral?lan&:
California
Oregon
Washington
Utah
ldaho
Wyoming
Wyorning
General
General
General
Total General Plant
ck
OR
WA
ut
ID
WYP
WYU
SO
CN
D\f
2.047.870
257,853
81.188
5,068,170
7,407,4AA
3,318,U1
13,112,952 5,068,170 8.5.3
Mining Plant:
Coal Mine
Total Mining Plant
SE
SO
ct{
SG
SG-P
OR
ID
UT
WYP
8.5.3
lntangible Plant:
General
General
General
General
Oregon
ldaho
Utah
Wyoming
Total lntangible ?lani
27,762340
3,688.424
10,450,350
2,703,284
2,116,323
44,603,*65 2,11&,323 8.5.3
--------x GA66-E-
Ref 8.5tTotat Electric Plant in Sorvice 288374,&78
Page 8.5.3tRocky MoEntrin Pwst
R$ults ot Opentions - December 2017
Major Plant Addition Oetail - J.nusry 20'18 - December 2018
Prcject Ds3cription Account Factor ln€Gryice Date
Jan 18 - Doc It
PlantAdditions
Staan Production
Huntinglon Ul gooiing To$ror Cglls 1 - 6 Rebuild
Jim Bddger U1 APH Baskea 18
Dave Johnstm U2 - Turbine Maror Overiaul 2018
Hunter 301 Stacldscrubber Dud Replscemeil
Huntington U1 l-iorse Sh@ Duc,t Replsffienl
Hunter 301 Smrbber Components
Jim Bridger U1 Replaee Finl$hino Supefieaier 18
Naughton ELG NAU Ash Trans Wst\ Jat Zero Disciarg€
Stoam P.oduction Totsl
312
312
312
31?
312
312
Jta
SG
SG
SG
SG
SG
SG
3G
s6
SG
oct"18
Jun-18
JuelS
Apr-'18
De}16
Apr-lB
Jun-18
Fob.18
4,208,578
3,21135A
?.765,36S
3.250.278
3.602.809
2,244317
8,739,463
5.095,411
33,077,373
Olher Prcduction
Lake Side U21 Combuslion Overhaul - CY2018
Lake Side u22 Combuslion ovefiaul - cY2018
Othor Ptoduction Total
343
343
332
332
332
332
355
355
355
355
355
355
355
355
355
355
355
MBy-18
May-18
9,001,004
9,001,004
18,002,008
Hydm Produstion
Oneida 3 M&h Roplac€ & Returbish
Merwin Spillway Gste Wood Extension Repl
ILR 4.1.9 Futu,e Fbh Passage Stagre 1 Ph
ILR 10.? Swift/Lffis Lard Fund 2018
Hydro Prsduction Total
SG.P
SGP
SG.P
Aug-18
Nov-18
Jun-14
Nov-l8
2,315.461
2.546,069
5.464.473
2.O99,471
12,425,474
t
Transmi3sion
MOD{33
La$an SuFNew 69x115 kV sub to redace Mt Shasta Suh(Net 12.5 MVA)
Lsis & Cla.k Sub -Add 115 kV CB
Vitesge - Faoebook 60 MW Load Addition
Red Butl€lcenlral - st George conmd 4th 138 kV Ciroit TPL
Rigby and Sugarmi$ 161 kV Subsblion Shlnt Capacitors TPL
sams valley 5os"230kv New subststion
Spanish Fort( Ckcult Breaker Addition TPL
Spare Goshen 345/161 kV ?00 MVA T€nsfmer TPI
Syracuse - lnstall znd 345-'t 38kV Transtomor - TPL
Aeolus-Bridger/Anticline 500 kV Line
Purgatory Flats New 138 kV Network Delivery Point (UAMP$)
Q00S2 Cowlilz PUD lnteconnection
l{allula - McNarv 230 kV Une
Sigurd Red Eutte - BLM ROW Ranewal PL#67015
ldaho Power-Kinport Replace C 341 Seriss Cap
Rigby - St Anthony Rebuild 69kv to 161kv
Rigby - Rexburg Rebuild 69tV lo'l6lkv
Transmis3ion Total
SG
SG
SG
SG
S6
SG
SG
SG
SG
SG
SG
SG
SG
AugnB
Setr18
Mar-18
Dec''l8
MayJg
Oec-18
Various
May-18
Apr-18
May-18
O.r-18
Apt-18
Oct-18
Nov-18
May-18
Nov-18
Nov-18
Nov-18
2,600.000
s56,824
2,7e9,474
18.049,081
2.178,579
5,547.5s,2
8,643,000
2,674,453
3,664,265
3.460,O00
3.827,728
22,85A.458
32,426,977
3,46S,010
3,U7,4'17
3.000,000
127,O91,826
Dirtribution
Merlin sub Ns fgeder Phase 1
Lass€n Suuilan 69xl15 k\lsubtoredace Mt Sh88ta Sub(Net 12.5 li'lvA)
NE Porland Transmission upqGdo Albina Ph 2 - D
NE Portlsnd Transmission upgrade - Columbia I Albtna Ph 1 - B
Oreoon AMI - Meter Rep,ac6m6nt
Por{and dg Networt Montoritg System
AMI - CA meters
Por{and UG Network Solutions
Jsckslope Sob: Add 2ftd )&nr - Remove Oouglas Town 5l,6
,vins $ubstaiion lncrease Transformer Capacity
Dbtribution Total
304 0R364 CA364 0R364 0R364 0R364 0R364 CA364 0R364 WvP364 U',r',
OcrlS
Setr18
Setr18
Ser18
Various
oct-18
Various
Various
Dec.18
Dec-18
2,039,'' 1S
7.285,909
3.622,143
2,788,305
44,451,25A
2,U9.A63
9.200,000
3.385,105
6,250,000
Gen$al
Oregon AMI - Communicaiion Systems Phase 2b
Clatsop Seruice Ceffer Purchage
Grniral Total
397
397
303
OR
OR
s0
Sep17
2,550,000
83,770,ts4
2,568J7A
2.500,00Q
5,068,170
-2,119.3232,116,r23
281_5s2.O5S
Ref.8.5.2
Various
lntangible
Foufldation Layer- Big Data Answcs
lntanglbleTotal
Jun-18
o
Rocky Mountain Power
ldaho Results of Operations - December 2417
Miseellaneous Rate Base
Adiu,*ln e rrl la Flats Base:
1 - Fuel Stock - Pro Forma
1 - Fuel Stock - Working Capital Deposit
1 - Fuel Stock - Working Capital Deposit
2 -Preoaid Overhauls
al
186M 3 2393,A02
PAGE 8.6t
ACCOUNT Twe
151 3
25316
25317
TOTAL
COMPANY
(8.495,406)
156,000
(3,750)
FACTOR FACTOR %
6.46640/0
6.4664o/a
6.4664%
c ,anaot-
IDAHO
ALLOCATED REF#
8.6.1SE
SE
SE
SG
?
J
(549,347)
10,088 8.6.1
1242) 8.6.1
i48,864 6.6.1
t
projected to be lower than December 2Q17 leuels due to a decrease in lhe amount of coa,
adjustment also reflects the working capilal deposits wtrich are an offset to tuel stock costs.
2, Balances for prepaid overhauls at the Lake Side, Chehalis and Cunant Creek gas plants are walked forvya.d to reflect payments and transfers
of capital to electric plant in service during the year ending December 2A18.
1 - Fuel stock levels as otr,eaemberzolgare
stockpiled and higher stockpile unit cosls. The
t
Page 8.6-'l
t
I
Rocky mount in Power
Results of Opsrations - December 2017
lllocellaneous Rrt€ Base
Year-End Belances - Summary
2017 Proto'eol Dec-2017
Balance
0ec-2$18
Balanca Adju$ront
151
lEa
151
151
'151
151
151
151
SE
SEcr
SE
cc
SE
SE
SE
SE
Huntet
Dave Johnston
?lani
Cholla
Colstrip
C.nig
22,'186,417
13,379.654
1,360,1 16
1,865,597
44,955.492
1 1,840,336
14 562,972
6,874,213
32.730.433
16,400.447
11.884,A62
1,356,1 16
13,248,180
2.270,2A4
51,124,01e
32,958,'t79
10.061,500
12.72A,937
32.73A,433
(6,185,970)
(1,499,552)
/o ooa\
16,726,44A)
404,607
6,165,526
9,847,547
fi,778,5?6)
t|,842,035',)(6,574,?13i
192.445 441 184,354.A76 (8,49S.4061 Ref.8.6
Ref.8.6
Ret &.0
8.6
Aec-2017
B.elence
Des-20t8
Belance Adjustment
16,223,?96
9,054,358
5,7?1.314
17,216,422
327,27.5
424 A4A
186M
186M
186M
186M
nu
SG
SG
SG
Creek
Side 2
aa,;1
21,667 .164
11,774,478
8.531,713
8,280.100
637,584
5,443,868
2,720,1?0
2,803,399
(8,S35,S21)
144.001
217.535
4A.972.?.6?51.365.2A4 2393.402
t
Rocky Mountain Power
ldaho Results ot Operations - Aecembet 2t17
Powerdale l1y dra Ram-ov al
PAGE 8.7tTOTAL
ACCOUNT Tvpe COMPANY FACTCR
IDAHO
FACTOR% ALLOCATED REF#
Adjustment to Expense and Rate Base;
Decommissioning Reg Asset:
Decommissioning Amortization
Decommissroning Reg Assei
Rernove Booked Decom Reg Asset
4?4tp
1AzM
182M
2
J
a
423,749
886.669
(77,713\
olJ
SG
ID
SG
SG
5t
ID
ID
IN
6.2206Yo
6.2206%
Situs
26,360
55,1 56
(77,713t
8.7.1
8.7.1
B-16
Adjustment To Tax:
Scheduie M - Decommissioning
Deferred lncome Tax Expense
Year End ADIT Balance
SCHMAT 34111A 3283 3
423,749
(64,817i
{336.500)
6.2246%
6.22060/o
o.?206%
26,360
(10,004)
/'>a d1)\
Remove Booked Tax:
Schedule lll - Decommissioning
Deferred lncome Tax Expense
Year End ADIT Balance
SCHMAT 141110 1283 1
(26,2161
9,949
29,494
Situs
Situs
Situs
(26,216)
9,949
?9.494
I
of
This adjustmenl reflects the treatment approved by the Commission in Case No. PAC-E-07-04 to account for the decommissioning of the
Powerdale hydroelectric plant due to damage caused by a flood in November 2006. During 2AA7 ,the net book value {,ncluding an offset for
insurance proceeds) of the assets to be retired was transfened to the unrecovered plant regulatory a$set. In addition, decommissioning costs are
deferred as they are spent and amortized over 1 0 years, beginning in the subsequent year after they are spent. The decommissioning of the plant
was complete in 2013.
I
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oooooooooooooooooooc600000000000 000eooo000000NNNNNNNNNNNNNNNNNNNNNdN(NNNNNNNNNNNNNNNNNNNNNesq{qst3+wstrr9++r+q9!gsvc!$vtv<<+qvv$i<?v$s$
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a+ o{*, o a6 i q ii+ &&* r & iA + { i.e+ &A* i 6 i; { d :Li* &d.* > 644 e36i 8 E e i tE 4 < eEd 2E s e C f E 4 5 ? E 5 2 8 E e : tE e .; i 3 6 : 8
Rocky Mountain Power
*daha Resulle of Operations - Aecember 2417
FERC 105 - Plant Held for Future Use
PAGE 8,8
I
ACCOUNT Tvoe
TOTAI.
COMPANY FACTOR FACTOR O/O
IDAHO
ALLOCATED REF#
Adiustment to Rate Basel
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
Remove PHFU
105
105
105
105
105
(12,580,836)
(683,318)
(7,135,104)
(5.730.529)
51,
CA
OR
UT
WY
6.22A6e/o
Situs
Situs
Situs
Situs
082,6A6)
(601)
(.26j34.387)i782,606) 8.8.1
t
ol
o
This adju$tment remove$ Plant Held for Future Use (PHFU) assets from FERC account 105. The company is making this adjustment in
compliance with Titie 16 of Public Utility Regulation, chapter 5 "Powers and Outies of Public Utilities Commission" seclion il-\A2A.
I
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Go-
t Rocky Mountain Power
ldaho Results of Operations - December 2017
Regulatory Asset Amortization
AdjustrEent to Rate Base:
Adiust Elec. Plant Acq. Acc.
Adjust Elec. Plant Acq. Acc. Amort.
Adjustrfient to Tax:
Schedule M Addition
Schedule M Addition
Deferred lncome Tax Expense
Deferred lncome Tax Expense
af
TOTAL
ACCOUNT Tvoe COMPANY TACTOR FACTOR %
6.2246Yo
6.22274/a
Situs
Situs
l!.AHO
ALLOCATEO
PAGE 8.9
REF#
Adjustment to Expense:
Adjust Elec. Plant Acq. Amort. Exp. 406
Adjust Cholla Transaction Cost Amort Exp 557
Adjust Cholla Transaction Co$t (Contra) Amort Exp 557
Adjust D$M Cosis Amodization 908
J
J
1654,744)
19,235
(68.340)
(4.781,5591
DL:
$L,
{654,748}
19,233
248.483
$34s,
SGCT
SGCT
SGCT
SG
tn
ID
$4.743)
19,235
(68,340)
$i4,473,
{318.473\
(40,743)
19,235
15,462
(7,300)
8.9.1
8.9.4
8.9.6
8.S.8
114
115 ?
6.220A%
6.22A6%
6.2227o/o
Situs
6.22270/a
Situs
a.g.'i
8.9.1
SCHMAT 3SCHMAT 341114 341114 3 IU
t
I
This adjustment walks forward Electric Plant Acquisition, Cholla Transaction Costs Amortization and DSM Amofiizaiion in lhe base period (12
montheended December 2A17)to pro forma period levels (12 monthsending December20lB).
t
I
Rocky Mountain Power
ldaho Results of Operations - December 2017
Regulatory Asset Amortization
Electric Plant Acquisition Adjustment
Adlust Bgse Period to Prc Forrna Period
Page 8.9.'l
,ql?ortization
4,781,559
4,781,559
Rate Base
Gross Aec. Acc. A{norl
144.7M,699 {126,A26,579}Pro Forma Amount {below)
Base Period Amount {betow)
Pro Forma Adjustment
144,704,699 (121,245,019,
{4,781,559)
Opening Balance
2Q17 January
February
March
April
May
June
July
August
September
October
November
December
Year
2418
Ref.8.9 Ref. 8.9
Bes Balance
Gross Accumulated
Acouisition Amortization
144,744,699
M4,744.699 t116,463,469)
144,704,699 (116,861,923j
144,704,699 (117,26A386]i
144,704,699 t117,A58,85A)
144,704,659 (118,057.313)
144,744,695 (118,455,776)
144,704,699 1118,854,240)
M4,744.699 t119,252,7A3)$4,744,699 (119,651,166)
144,7U,699 t12O,A49,629:}
144,704,499 fi2},448,A*j
144.744,A99 (2A.846.556\
Base Period Arnort:
1M,704,699 t121,245,A15)
144,704,699 {121,U3,483)
144,704,659 {122,M1,9461
144,704,A99 fi22.44*fi}91u4.7A4,699 1122,838.872)
144,704,699 (123,237.336)
144,704,699 (123,635.799)
144,7U,699 (124,A34,262)
144,704,699 (124,432,726)
144,744.699 (124,831,189\
$4,744,699 t125.229,A52],u4,744,699 {125,628,115}
Pro Forma Amort =
Ref. 8.9
Amortization
End Balance
Accumulated
Amortization
(116.463,460)
(116,861,923)
(117,264386)
(117,658,e5A)
$18,457,313)
t118,455,776)
(118,854,24A)
t119.252,7A3,
(119,651,166)
$20,449.629)
t12CI,448.093j
rza,ua,556)
{121,245,A15)
(121,U3,483)
(122,041,946])
t122,440,4A5)
(122,838.872)
(123,237,336)
\123,635,799)
(124,O34,262)
(124.432,72A')
(124,831,1891
(125,229,852,
(125,628,1151
fize,426.579)
(398,463)
(398,463)
(398,463)
(398,463)
(398,463)
(398,463)
(s98,463)
(398,463)
(398,463)
(3S8,463)
(398,463)
(398.463)
January
February
March
April
May
June
July
August
September
October
November
December
(4,781,559)
(398,463)
(3s8,463)
(3S8,463)
(398,463)
(se8,463)
(3e8,463)
(3e8,463)
(398,463)
(3e8,463)
(398,463)
(398,463)
(398,463)
(4,781,559)
t
o Rocky Mountain Power
ldaho Results of Operations - December 2017
Regulatory Asset Amortization
Electric Plant Acquisition Adiustment
GL Account 140800 - Actuals for 12 Months Ended December 2017
Page 89.2
Year Month
Addition I
Amortization
Accumulated
Amount
2416
1n1'7
2417
2417
2417
2A17
2A17
2417
2A17
2417
2417
2Q17
2417
12
1
2
3
4
5
6
7
I
I
10
11
12
1,536,728 156,468,483
156,468,483
156,468,483
156,468,483
156,468,483
156,468,483
156,468,483
156,468,483
156,468,483
'156,468,483
156,468,483
156,468,483
156,468,483
System-allocated amount
Utah-situs amount
144,704,499 Ref. Tab B{5 & 8.9.1
11,763,784 Ref. Tab 815t{56,468,483
GL Account Balance
Account Number 140800
Calendar yeat 2017
*ertui Otbn Cr€dt'8#ncE.cnru*tyo babnce
156,468,483.73
156"158'482'73
7fi,4&,4A2.73
7fr,4&,482'.73
!*,4€f,,482,73
1s6368.482.73
7fi$&,48.2.73
Ifi,4&48.2.73
156.46A,482,73
156.4W,4A2.77
156,468,482.73
r56,458,482.73
136,46A,48?'73
t
o Rocky Mountain Power
ldaho Results of Operations - Deeember 2017
Regulatory Asset Amortization
Accum ulated Amortization
GL Account 145800 - Actuals for {2 Months Ended Decembet 2A17
Page 8.9.3
Year Month Amort.
Accumulated
Amount
20't6
2017
20i7
2017
2417
2417
zoit
2417
2017
2017
2417
2017
2017
12
I
2
4
5
6
7
8
o
10
11
12
(423,600)
(423,600)
(423,600)
(423,600)
(423,600)
(423,600)
(423,600)
(423,600)
(423,600)
(423,600)
(423,600)
$x,640)
(423,600)
(117,0CI3,U2)
(117,427,241)
(117,850,841)
(118,274,440)
(118,698,040)
(119,121,639)
(119,545,239)
(119,968,839)
(120,392,438)
(120,816,038)
{121.239,637)
t121,663,237)
(122,086,836)
System-allocated amount (121,245,019) Ref. Tab 815 & 8.9.1
Utah-situs amount (841,817) Ref. Tab B15
(122,086,836)
o GL Account Balance
Account Number 145800
Calendar year 2417
osdt: Sahnc*'Curnrbtye b#t.a
117.003,641.56
4?3'599.57-
4245S).5&.
tt7,427,247.1y
4?'3,599.5I-
423,599.50-
t17,A34,8,4A,71-
Lt8,274,*0,7*
118,6S,O39.87-
423,58,s,.56
42&599.58
4UI,599,5& 119.121,Gt!,,4:t-
423,599.5&, 119,}}5,239,01-
423,5*.*- 11q958,88.59
423,599.S 120,39?,438..73-
423,Sr9.5S
424599.56
423,599.58
423,599.58
423,599.58
423,599.57
423.599.5&
423,5S.5&
423,599.5&
423,39&,57-12e086,836.46-
o
Dqbk
o Rocky Mountain Power
ldaho Results of Operations - December 2017
Regulatory Asset Amortization
Cholla Transaction Costs
Base Period Amount (below)
Pro Forma Amount (below)
Adjustment:
BeqinniEqBal. Arnarlizalior.
hmartization
654,748
:::16il748t
Ref.8.9
Ref.8.9.5
Opening Balance
2417 January
February
March
April
MaY
June
July
August
SePtember
October
hlovember
December
654,748
561,213
467,677
374,142
280,606
187,471
93.535
Base Period Amo* =
Pro Forma Amort =
(e3,535)
(s3,535i
(93,535)
{e3,
(93,535
(s3,535
Endinq Bal.
454,748
561,213
467.677
374,142
280,606
187,471
93,535
o 2A1B January
February
March
April
May
June
July
August
September
October
November
December
o
Page 8.9.4
Rocky Mountain Power
ldaho Results of Operations - December 2417
Regulatory Asset Amortization
Cholla Transaction Costs
GL Account 187050 - Actuals for 12 Months Ended December 2017
Year Month Amortization Balance
654,748
561,213
467,677
374,142
280,606
187,471
93,535
Page 8.9.5t
2016
2017
2417
2417
2417
2017
2417
2017
2017
2417
2417
2417
2417
12
1,
3
4
5
6
7
8
s
10
11
12
(93,535)
(s3,535)
(93,535)
(93,53s)
(93,535)
(e3,53s)
(s3,535)
Ref.8.9.4
t
GL Account Balance
Account Number r87050
Calendar year 2017
Period Debt,&ed*
93,535.42
93.535.42
Eahnce Orm;btra bak'lce
65r'',v47.94
93,535.42- 561,212.5293,535.42- 467,677.t0
93,535.42
93,535.47.
93,535.42
s3,535.42
93,5&5,42
93,r35.42-
9t3,535.42-
93,535.42-
93.s35.43-
93,535.42-
374,141.68
2AA,606,-26
18;1,478.8+
93,53t.42
t
Rocky Mountain Power
Idaho Results of Operations - December 2417
Reg u latory Asset Amortization
Cholla Transaction Costs - Idaho
Page 8.9.6t
I
Base Period Amount (below)
?ra Farma Amount (below)
Adjustment:
Amortization
(19,235)
Opening Balance
2417 January
February
March
April
May
June
July
August
September
October
lrlovember
December
19,235
Ref.8.9
tseginninc tsal. Ama*ization
(19,235)
(16,487)
$3,74A)
(10,992)
(8,244)
(5,4e6)
t:2,7
Base Period Amort =
?raForma Amarl-
Endinq Bal.
(19,235)
(16,487)
{3,744}
(10,992)
(8,244,
(5,496)
(2,74s)
*et.&.9"7
2818 January
February
March
Aprrl
May
June
July
August
September
October
November
December
2.748
2,748
2,748
2,748
2,748
2,749
t
Rocky Mountain Power
ldaho Results of Operations - December 2017
Reg ulatory Asset Amortization
Cholla Transaction Costs - ldaho
GL Account 187062 - Actuals for l2 Months Ended December 2A17
Year Month Amortization Balance
Page 8.9.7t
t
2016
2417
2A17
2417
2017
2Q17
2017
2017
2417
2017
2417
2017
2,t40
2,748
2,748
2,748
2,748
2,748
2,749
(1e,235)
(16,487)
(13,740)
(4,9?2'
la,2M)
{5,496)
(2,749)
12
1
2
4
6
7
I
I
10
11
12 Ref. 8.9.6
GL Account Balance
Account Number 187062
Calendar year 2A17
Oobtt Cr*d* Eahnce Curmbtve bahnce
19,235.2t
2,747.77
2,748..&3
rq487.48'
13,739.71-
10,991.94-
8,244.t7-
5,496.4t)-
2,748,63-
\747.77
\747.77
4747,77
2,747.77
2,7+7.77
2,747.77
2J4A.&
2,747.77
2,747.77
2,747.77
21747.77
2,747.77
I
Rocky Mountain Fower
ldaho Results of Operations - December 2017
Reg ulatory Asset Amortization
DSM Coste Amorlizatian - ldaho
Page 8.9.8t
Base Period Amount {below)
Pro Forma Amount (below)
Adjustment:
Arnortrizalbt*
68.340
_***_Is&319)"
Ref,8.9
Beoinninq Bat. Amortization Endino Bal.
68,340
62,645
56,950
51,255
45,560
39,865
34J7A
28,475
22,78A
17,485
1139A
5,695
Opening Balance
2017 January
February
March
April
May
June
July
August
September
October
Itlovember
December
68,340
62,645
56,950
51,255
45.560
39,865
34,17A
28,475
22,784
17,08$
11,390
5,695
Base Period Amort =o 2A18 January
February
March
April
May
-lune
July
August
$eptember
October
November
Oecember
Pro Forma Amort =
(5,6e5
{5,695
{5,695
{5,695
{5,695
(5,6e5
Itr AO('
is,assi;
{5,6e5
695
o
o
Rocky Mountain Power
ldaho Results of Operations - Aecember 2417
Klamath Hydroelectric gettlement Agreement
Klamath Relicensinq Process Costs
Ad.iustment to Amortization Expense:
Klamalh Relicensing & Setllement Process Costs
Adjustment to Amortization Reserve:
Klarnath Relicensing & Settlemenl Process Costs
Klamath Existinq Plant
Adjustment to Depreciation Expense:
Existing Klarnath
Adjustment to Depreciation Reserve:
Existing Klamath
Adjustment to Taxl
Klamath Relicensing Frocess Costs:
$chedule M Addition
Defened Tax Expense
Aecum Def lnc Tax Balance
Existing Klamalh:
$chedule M Addilion
Deferred Tax Expense
Accum Def lne Tax Balance
al
TOTAL
ACCOUNT Tvpe COMPANY
PAGE 8,10
IDAHO
FACTOR % ALLOCATED REF#
6.2206Yo (313.064) 8.10.1
6.2246%(201.562) 8.10.1
6.2246o/o (162,1271 e1A.2
6.2206Yo 302,91 1 81A.2
FACTOR
404tP 3 <5,032,6$i SG
1''1lP 3 (3.240,220) SG
403HP 3 {2,606,277} SG-P
108HP 3 4,869,473 SG-P
SCHMAT 341114 3282 3
SCHMAT 341114 3?82 3
t5,a32,683)
1,909,954
566,280
(2,606,277)
989,117
904,263
6.22Q6o/c
8.2206Y,
6.2206%
6.22A6%
O.ZIUO-/a
a.2206%
(313,064)
118,811
35,226
(162,127\
61,529
56,251
SG
SU
SG
SG
SGt
This adjustment reflects the impacts of the Klamath Hydroelec{ric Settlement Agreement (KHSA}. Consistenl with the stipulation in PAC-E-1 3-
02, beginning in January 1 , 2014, depreciation expense for the Klamath facilities is set to fully depreciate the assels by December 31 , 2A22.The
regu,atory balance related to the relicensing cost is shown on page 8.'t0.2. This asset is being deferred, and amodzation will be proposed in the
next general rate case.
o
Page 8.10.1
t Rocky lYlountain Power
Result* of Operation* - Deeembet 2417
Klamath Hydroelectric Settlement Agreement
Year End
Klamath Relicensing & Settlement
Process Costg
Actuals As Booked
December 2017
Year End
Forecast
December 2018
'fear End
Gross EPIS (YE
Amort2ation Expense t12 ME}
Amortization Reserve (YE Basis)
Amortization rate for 2A22fife:
74,111,75A
8,272.503
{57,910,648}
4.37o/o
74,111,750
3,24A,220
(61,150,868)
See Below
|'8,432,683\ Ref.8.10
$,244,224\ Ref.8.t0
A,mortization Amofiization
R*seweEPIS Ealance,t
I
Jan-18
Feb-18
Mar-18
Apr-18
May-l8
Jun-18
Jul-18
Aug-tB
Sep-l8
Oct-18
Nov-18
Dec-18
Year End
12 Months Ended
74,111,754
74,111,754
74,111,754
74,111,754
74,111,754
74,111,754
74,111,754
74,111,754
74,111,754
74,11
74,11
(58,180,666)
(58,450,684)
\58,724,743j
$8,994,721t
$9.264,744}.
$e,*a,758\
(5S,800,776)
(60,474,7951
$o344,813)
{60,610,831)
(60,880,850)
1,1
750
750
750tt
See Above
t
274.418
27A.A18
274,018
270,418
27A,U8
274,418
270.018
274.U8
274,U8
27A,018
18
Adjustment
Manth
?age 8.14.2
Rocky Mountain Power
Results of Operations - Oecember 2017
Klamath Hydroelectric $et0ement Agreemcnt
Year End
Existing Klamath Plant Balances
Adiust depreciation to qo throggh December 31. 2022
Aetuals As Booked
December 201V Year
December 2018
Year End hcijusiment
Gross EPI$ (YE Basis)
Depreciation Expense (12 ME)
Oepreciation Reserve (YE Basis)
Depreciation rate for 2A22fite:
Month
89,819,097
7.780,432
(73,991.950)
5.7604
EPI&Batranca
89,819,097
5,174,155
t69,122.477)
- Ref.8.10
Q,6a6,277 Ref.8.10
4,869,479 Ref.8.'10
Depreciation
Expense
Depreciation
Reserve *
Dec-i7
Jan-{8
Feb-18
Mar-l8
Apr-i8
May-{8
Jun-tg
Jul-{8
Aug-i8
Sep-l8
Oct-rE
Nov-{8
Dec-l8
Year End
{2 Months Ended
89,8't9,097
89,819,097
89,819,097
89,8J9,497
89,819,097
89,819,097
89,819,097
89,819,097
89,819,097
89,819,097
89,819,497
89,819,097
89,819,097
(63,948,322\
t64.379,501)
{u,*a,681}
(65,241,e6A)
{65,673,040)
(66j04,22A)
(66,53s,399)
(66,966,579)
\67.397 ,758)
{67,828,938}
$8.26A117)
(68,651,297)
122
,1
6,174,1$& See Above
See Above
*Depreciation reserve adiusted per the stipulation in PAC-E-13-02. Existing depreciation rates were used for the period
prior to January 1 , 2A14, with depreciation rates revised on Janvary 1 ,2014 la fvlly amarlize by Oewmber 31 , 2A22.
$ee Above
431,184
431,180
431184
431 ,1 80
431.184
431 j$A
431 j$A
4U,184
$1184
431,180
431,184
Rocky Mountain Power
ldaho Results <rt Operations - December 2017
Deer Creek Mine
PAGE 8,11
Adiustmontto Revenue:
Residential
Commercial & lndustrial (includes lrrigation)
Public Street & Highway
ACCOUNT Tvpe
TOTAL
COMPANY
(228,920)
{.3/,6,8/,9}
FACTOF,FACTOR q/o
Situs
Situs
Situs
IDAHO
ALLOCATED
(228,920t
(346,845,
REF#
8.11.1
8.11.1
8.11.1
440
442
444 \2,312t(578,081)
ID
ID
ID
SE
SE
t0
ID
SE
CE
ID
ID
tn
SE
SE
$o
tu
SE
SE
sotn
SE
SE
so
w
SE
ID
SE
so
IU
(2,3121
(578,08J)
Adju$tment to Expense:
Rernove base oeriod amortization
Wyoming Deer Creek closule cost amortization 506 1 (3,233,528l,a aaicol Q41,145)
Adju$tment to Rate Base:
Remove base oeriod reo agsets
Unrecovered Plant
Ciosure Cost
Fue' lnventory Offset
,nterest on Bowie note contra
UMWA PBOP Savings
182M
182M
182M
1e'zM
1B2M
?
(22,652.4$)
(61,915,342)
506.217
123,463
1.145,517
6.4664t/o
6.46640/o
Situs
Situs
Situs
{1,464,771}(4.003,698i
506,217
123,463
1,143,517
8.11.2
8.11.3
8.11.4
8.1 1 .5
8.11 .6
Add Dro forma rec assets
Unrecovered Flant
Closure Cost
Fuel lnvenlory Offset
lnterest on Bowie note contra
UMWA PBOP Savings
1&2M
182M
182M
182M
i82M
J 1,575,650
8&,538,492
(837,385)
{162,583}
t1,527.356i
4.4664%
6.4684Yo
Situs
Situs
Situ$
101,88&
4,302.520
(837,385)
(162,s83i
11,527,356i
8.11.2
8^1 1.3
8.11.4
8.1 1.5
8.11.6
Tax Adjustment:
Remove base period tax
Schedule M Adjustment
Schedule M Adiustrnent
$chedule M Adjustment
Schedule M Adjustment
Defened lncome Tax Expense
Deferred lncome Tax Expense
Delerred lncome Tax Expense
Deferred lncome T ax Expense
Aceum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accurn Oef lnc Tax Bal
Accum Def lnc Tax Bal
SCHMAT 3
SCHMDT 3
SCHMAT 3
SCHMDT 341110 341010 341114 3410'.10 3283 3283 3190 3283 3
(24,176,687)
t13,708.U1t
(330,832t
437j28
s,175,294
(.5.202,56&'
125,554
185.894
{27,452,314}
1A1.210,479
2,591,543
(481,551,
6.4664%
6.4664%
3.5*A%
Situs
6.4664%
6.4664%
5.953A%
Situs
6.4664%
6.48640/o
5.9534Yo
Situs
{1,563,363i
t886,4571
(19,694)
437J2&
593,312
(336,419)
7,474
106.894
11,775,178',1
6,s44,655
154,298
(481,551)
Add oro forma oeriod tax
Accum Def lnc Tax Bal
Accurn Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
Accum Def lnc Tax Bal
283aaa
283
190
190
3
?
?
a.
(69.538,088)
317,796
u,742
(3,158.683)
579,&7
6.4664%
$itus
6.4664%c oE2no/-
Situs
(4,496,614],
317,796
3,994
(188,036)
579,647
al
Deer Creek mine closed at the end a{ 2A*. The Deer Creek assets were retired or sold ifi May, 2015. This transaction and the related delenal of
costs, balances and losses to regulatory assets was approved in IPUC Order No. 33304. Unrecovered plant has been set up as a regulatory asset
and is being amortized at the rates of depreciation of the assets. Closure costs and the loss on sale of the preparation plant are being included as
regulatory assets, off$et 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.
1
1
t
t
Rocky Mountain Power
Reaults of Opprations - December 2417
Deer Creek Mine Closure
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 regulalory
liability for these by reducing revenues.
Accrual
Account 0escription
186861 Return Offset for Reduction in Fuel lnventory
186852 Return Offset for Sale of Fossil Rock
t1e0,242)
Page &.11.1
t381.839) Ref 8.11.0
(578.081)€
39.6A0Yo
23344%
36.7AAYo
a.4aao/a
1*Q^0400/a
(228,92A, Ref 8.11
1134,6931 Ret 8.11
1212,1561 Ref 8.11
{2,312t Ref 8.11
t578,A81,)
Spre.ad to Revenue Accounts
440 ResidentialSales
442 CommercialSales
442 I ndustrial {includee I rrigation)
444 ?ublic Street and Highway Lighting
Reduce revenue accounts for savings:
440 ResidentialSales
442 Commercial & lndustrial Sales
442 lnduslrial (includes I rrigation)
444 ?ublic $treet and Highway Lighting
o
Page 8.11.2
a
Rocky Mountain Fower
Results of Operations - December 2417
Deer Creek Mine Closure
Unrecovered Plant
2418 January
February
March
April
May
June
July
August
September
October
November
December
Beq Balance
22,652,043
20,995,640
19,139,277
17,382,914
15,62A,552
13,870,189
12,113,926
14,357,463
8,601,101
6,8U,738
5,484,375
3,332,012
Amortization
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756,363)
(1,756.363)
(1,756,363)
(1,756,363)
(1,7s6,363)
___-l3l,07gj53l
End Balance
20,895,640
19,139,277
17,382,914
15,626,552
13,870,189
12,113,&26
1A,357,463
8,601,101
6,844,73A
5,099,375
3332,412
1,575,650 Ret 8.*1
Detaitr of Unrecovered ?lant Balance *s of 1213112O17
a
Account
186801
186842
1868,05
186806
186811
186&15
186816
Des*iption
EPIS - Tangible
EPIS - lntangible
CWIP
PS&I
Loss on Sale of Assets
Oeer Creek Sale - CWIP
Joint Owner Portion
Amount
74,642,355
1,477 ,694
3,959,789
1,614.210
9,902,284
93,579
$,44A341)
82,849,611
(60,157,608)*_4ww_
Ref 8.11
18*817 Less Acc Amort
Depree iation and Depleflqq o{ 9es1a1qek [eg 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
a'7 118
1,756,363
I
Page 8.11.3
t Rocky Mountain Power
Results of Operations - Oecember 2417
Deer Creek Mine Closure
Closure Costs
2418 January
February
March
April
May
June
July
August
September
October
November
December
Beq Balance
61,915,342
63,459,821
64,156,212
64,455,135
64,747,983
65,CzC,83i
05,268,680
a5,496,274
65,719,243
65,942,211
66,165,222
66,344,029
Deterral
1,544,478
696,392
2:98,923
292,848
272,848
247,848
227,594
222,969
222,969
223,Av
178,887
192,4$3
End Balance
63,459,821
64j56,212
64,455,tr35
64,747,583
65,020,831
65,248,68A
65,496,274
a5,719,243
45,942,211
66,165,222
66,344.429
66,536,492 ftet 8.1'*
Det$l at Closur* Costs &alance al12l31l2$17
T
Account
1868.28
186825
186826
186828
186830
186833
186835
186836
1 86839
Description
ARO
M&S
Prepaid Royalties
Recovery Royalties
Union SupplBenefits
Non-Union Severance
Misc Closure Costs
Closure to Joint Owners
Deer Creek Tax FlowThrough
TotalClosure Costs at 1213112017
Balance
4,838,493
4,492.192
842,957
5,463.429
1,611,812
2,494.699
41,594.924
{2,441,8l,4)
2,978,683
61,915,342 &et 8.11
Additions to Closure Qosts
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-1 I
Jul-18
Aug-18
Sep-18
Oct-18
Nov-18
Dec-18
i,544,478
696.392
298.923
292,848
272,849
247,44&
227,594
222,969
222,969
223.A11
178,847
192,463
TotalClosureCoslsiZl3i23lS 66,536,492
t
Ret 8.'11
?age 8.11.4
I
Rocky Mountain Power
Reaults of Operations - Decernber 2A17
Deer Creek Mine Closure
Fuel lnventory Offset {Account 186861}
2*18 January
February
Mareh
April
May
June
July
August
September
October
November
December
Beq Balance
1546,2',,7',t
(538,632)
{571,7s6)
(603,924)
(632,125)
(656,898)
(67s,782)
$42,934)
(728,117)
(754,728)
ue1ia1)
(847,848)
Oeferrai End Balance(32,415) (538,632)(33,165) (571,796i(32,127) (603,e24)(28,201) (632,1251(24.773) (656,898)
Q2,8eq $79,782)(23,152) 042.934)(25,184) (728,117)(26,610) (754,728)(26,373, (781.101)(26,747) (847,W8)(29,537) (837,385)
Ref 8.11
t Detail of 12131 12A17 Balance
Account Description
18AA61 ROR Offset - Fuel lnventory
Amount
$46,2171
Ref 8.1'!
t
?age 8.11.5
I Rocky Mountain Power
Results of Operations - December 2417
Deer Creek Mine Closure
lnterest on Bowie Note Offset
The Bowie note arose due to the sale of the preparation plant.
lnterest on the note is a regulatory asset offset.
Beg Balance
1123,463',t
(127,114'
(130,765)
(134,4171
{37,847:i
(141,197,
(144,588)
t147,717)
{154,847)
(153,976)
t156,8451
t15s,714],
Deferral End Baiance
2A1&January
February
March
April
May
June
July
August
September
October
November
December
(3,651)
(3,651)
(3,651)
(3,3e0)
(3,390)
i3,390)
{3,1 30)
(3,130)
i3,1 30)
(2,869)
tz,86s)
t2,869l,
(127,114)
(34,765)
(134,417)
$37,847)
(141,197)
(144,588)
{147,717l,
(54,&47)
(153,976)
(156,845)
(159,714)
1162,683',t
Ref 8.{1
Detail of 12131 12A17 BalanceAccount Description
186863 ROR Offset - Bowie Note lD
Amountt{123,4831
Ret t,'*1
t
Page 8.11.6
a
a
Rocky Mountain Pawer
Results of Operations - December 2A17
Oeer Creek Mine Closure
Savinge Resulting from the UMWA PBOP Settlement
The UMWA PBOP settlement resulted in lower PBOP expense for the rest of the Ccmpany
The ldaho portion of these savings are being deferred and will be considered in the next
ldaho General Rate Case.
End Bal
EegBal
lncrease
Deferral
(31,820)
(31,820)
\y,82A1
(31,820)
(31,820)
(31,820)
(31,820i
(31,820)
(31.820j
(31,820)
(31,820)
$1,82A)
{381,839}
$1,82A'
(31,8201
(31,820t
$1,82a)
(31,920)
(31,820)
(31,820)
(31,820)
(31,82A)
(31,820)
(31,820)
(31,820)
(1,527,356)
t1,145,51,7)__lgg!g3gt
End Bal
(795,498)
(827,318\
(859,1 38)
(8e0,e58)
(922,7781
(954,598)
(986,417)
(1,018,237)
(1,050,057)
$,4u,8771
(1,113,697)
(1,145,117'
Ref 8.11.1
(1,177,33V1
$,249J57)
$,244,9771
(1,272,757)
$,344,617l'
(1,336,437)
(1,368,257'
(,40A,A77'
(1,431,8971
{1,463,716}
(1,495,536)
11,527,3561
Jan-17
Feb-17
Mar-17
Apr-17
May-17
Jun-1 7
Jul17
Aug-17
Sep-1 7
ad-17
Nov-1 7
Dec-17
Jan-1 I
Feb-1 8
Mar-18
Apr-18
May-18
Jun-1 8
Jul-18
Aug-18
Sep-1 I
Oct-18
Nov-1 8
Dec-18
Beq Bal
(763,678)
(7s5,4e8)
(827,318)
(8s9,138)
(890,958)
(922,778)
(954,5e8)
(s86,4171
$,a18,237)
(1,050,057)
(,4u,877]'
(1,113,697)
Deferral in 2417
(1,145,517)
(1,177,337,
$,zAe j57)
(,244,977)
(1,272,797)
$3A4,617)
(1,336,437)
{1,368,257}
$,440,477)
(1,431,897)
t1,463,716t
(1,495,536)
Ret 8.11
Ref 8.11
o
Rocky Mountain Power
ldaho Results of Operations - Decarnber 2417
Carbon Plant Closure
PAGE 8.12
ACCOUNT lvoe
403sP 1
TOTAL
COMPANY FACTOR
D\,
UT
ID
WY
ID
ID
DI,
ID
SG
)1,
SG
SG
SG
ID
St,tn
t0
SG
FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Amo*ization Expense:
Remove system a,loc deferral
Correct Allocatior
Add situs alloc defenal
Add situs alloc deterral
Add siius alloc deferral
(5,616,693)6.22464h (34S,393) 8.12.1
407
447
407
3.444,641
478.639
1,693,414
Situs
Situs
Situs
- 812.1
478,639 8.12.1- 8.12.1
12e,246
Adjustment to Rate Ease:
Remove Reo Asset from base period
ldaho Unrec Plant reg asset
ldaho Rernoval Cost reg asset
Carbon M&S reg asset
182M
182M
182M 3
(1,435,916)
(1,247,697t
$.44e,6A9j
Situs
Situs
6.22$0o/o
(1,435,916) 8.12.3
(1,247,697) Tab 817
(214,529) Tab 816
lnclude Rea Asset in oro forma oeriod:
ldaho Unrec Plant reg asset
ldaho Removal Cost reg asset
182M
182M 3
957,277
23,797.406
titus
6.22A6%
957.277
1,484346
8.12.3
8.12.4
Adjustment to Tax:
Sch M Deduction - Removal $Pend
Sch M Deduction - Remove Decomm
Def lnc Tax Exp Adj- Removal SPend
Oet lncTax?xp hdy Remove Decomm
Def lnc Tax Exp Adj-Unrecovered
ADIT - Removal Spending
Remove ADIT - Unrecovered Plant
Remove ADIT - Removal Spending
Remove ADIT - Remove Reg Asset - lnventory
SCHMAT 3
SCHMDT 341114 341010 341410 3283 3283 3282 3283 3
1.791
736
{680)
279
(3)
(9,031.353)
181,656
473,513
1,308,805
6.2246%
6.2ZOOYo
6.2246%
6.2ZASYa
$itus
6.2206o/e
Situs
Situs
6.22A6%
111
46
(42t
17
{3}
(561,806)
181,658
473,513
81,416
at
As described in the Company's application in Case No. PAC-E-12-08, the Carbon plant (a c6al-fired generation facility located in Carbon County"
Utah) was retired in 2015 to comply with environmental and air quality regulalions. ln Commission Afier 327A1 and 3291 0, the Commission
approved the transfer of the net book value of the Carbon plant to a regulatory asset once the facili$ ts retired and amortization of the regulatory
assetthrough 202A,lhe remaining depreciable life of the facility. The removal costs will be addressed in lhe Company's next general rate case,
and amortization of the removal cost regulatory as$et will commence when the rales from that proceedlng becorne effective.
This adjusts the results of operations for several items related to the Carbon plant c,osure. First, this adjustment conecis the allocation of the
booked amortization expense associated with the unrecovered plant and removal costs regulatory assels. Second, this adjusts the unrecovered
plant and removal cosls regulatory asset balances and associated amortizalion expense in the unadjusted results to reflect the amounts in the 12
months ending December 31, 2A18. Last,y, this adjustment captures the effects of the pro forma regulalory assets on defened income taxes.
I
1
1
Paae 8.12.1
t Rocky Mountain Power
Results of Operations - December 2Q17
Carbon Plant Closure
On January 1,2AU 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. AmortEation to expense of unrecovered
ptant began in ldaho in May 2A15, afler the plant was retired. Amortization of closure cosl
will begin in ldaho with the next ldaho General Rate Case. Aeferral and amorlization of
depreciation expense was booked on a company system factor, but needs to be allocated
situs ts Utah, ldaho, and Wyoming, as appropriate. The accounting detail is provided on
Page 8.12.2.
Actual
UT, lD, WY depn defenal
Correct
Utah depn delerral
ldaho depn deferral
Wyoming depn deferral
407 3,444,641 UT447 478,639 W407 1,693,414 WY
**_l€lgg93*
Account
403SP
Amount
5,616,693
Factor
SG
Ref
8.12
&.12
8"',tz
&.12
I
t
Page 8-12.2
t Rrchy Mountsin Powsr
R*ults of Opentions - December 2017
Carbon Plant Closurc
Detgrral of Depreciation Exp"nre " 12 Months Ended December 2017
Yeat Posting lAccour{Numberperlod
I
Anount Text Ref.
Documenl
Numbet
FERCAecomII FERC
I r-o""ton
Actual
Allocation
Conect
Altocation
2A17
2017
2017
2417
2017
2417
2011
2017
201"1
2017
2A17
201'l
2017
2017
2011
?417
2011
2017
?a17
2017
2017
2017
2017
20't7
2017
2017
2C17
2017
2417
2017
2017
2017
2017
2017
za17
2417
2417
1
1
1
z
3
3
4
4
4
4
56
5
6
6
6
B
7
7
7
7
A
8IIIo
10
10l0
't0
11
11
11
12
12
1'11
109
106
114
114
109
106
114
1'14
109
106
114
114
'109
106
114
114
109
106
114
114
109
106
114
114
109
100
114
114
109
106
114
114
109
106
114
114
109
r06
114
114
10s
106
114
114
109
106
ID
UT
ID
UT
ID
UT
ID
UT
t0
UT
UI
ID
UT
ID
UT
ID
UI
t0
565131
565131
565131
565131
565131
565131
5651 3i
565131
565131
565131
5e5131
5651 31
545131
5651 31
565131
565'131
5651 31
565131
545131
565131
56513'
565131
56513't
565131
565131
565131
565131
565't31
565131
565131
585131
56513'1
5651 31
5e5131
565r31
565131
565131
565131
5651 31
565131
565131
565131
565131
96.515.65
287,A53.43
39.886.55
44,602.16
96.51 5.65
2&7,053.43
39.886.55
44,602.10
247,453.43
39,386.55
M,442.16
96,515.65
247,053.43
39,886.55
44,6A216
96.515.65
287.053.43
39.886.55
44.6421A
96.5!5.65
257,453.43
39.886.55
44.4O2.16
96,515.85
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Atnortize \\rY Defened Carbon Depreciation
Amonize UT Detened Carbon Depreciation
Amodize lD Defered Ca6on Deprciation
Amorlize UirY Defened Carbor Decomm
Amortize VVY Defersd Carbon Depreciation
Amorlize UT Oefened Carbon Depreciatton
Amortize lD Detered Caoofi Depreciation
Anprtize WY Defered Carbon Deoomm
Amottize WY Detened Carbon Depreciation
Amortize UT Betened Carbon DeDreciation
Amortize lD Detered garbon Depreclati,on
Amortize VVY Delened Carbon De6mm
Amortize WY Detened Carbon Deprecialion
Amortize UT Defered Carbon Depreciation
Amortize lO Detened Carbon Depreciation
Amortize UrY Oetened Carbon Deoomm
Amonize \ /y Defened Carbon Depreciation
Amortize UT Detened Carbon Depreciation
Amorlize lD Deterred Carroon Deprecistion
Amoffza lAlY oefered Carbon oecomm
Ar$ortize WY Deferred Carbon Depreciation
Amortize UT Detened Carbon Deprcciation
Amorlize lD Defened Carbon Depreciaiion
Amortize YfY Defered Carbon Demmm
Amortize WY Defarred Carbon Depreciation
Amortize UT Oerened Carbon Oepreeiaton
Amortize,O Deierr€d Carbon Depreciation
AmortDe WY De{erred Carbon Decornm
Amortize V,,lY Detened Carbon Depreciation
Amodize UT Defered Carbon Depreciatim
Amortize lD Detered Carbon Depreciation
Amortize WY Defered Carbon De6mm
Amortize Wy Detaned CaIton Depreciation
Amortize UT Aeterr ed Ca.b,on Aepradalion
Amottize l0 Detered carbon De?rcaahon
Amortize WY Defemd Carbon Oecomm
Amortze \4.f Oefered Carbon Oepreciation
Atl|ortize UT Defened Carbon Depreciatiorr
Amortize lD Delered Carbon Depreciation
Amortize V\ry Defened Carbofi Oecrinm
Amortizo Wy Defered Carbon Dopreciation
Amortize Ul Oetened Carbon Dep.eciation
Amortize lD Defered Carbon Depreciation
Amorlize WY Defered Carbon Bffim
Amonize WY Defered Carbon Depreciation
Amodize UT Defered Carbon Oepreciation
Amortize lD D€lorred Carbon Dsr,eeialio$
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
SG
Dg
SG
SG
SG
SG
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DU
S6
!u
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SG
SG
SG
SG
SG
SGiu
SG
SG
SG
I
5,61S,S93.48
t
?age 8.12.3
t Rocky Mountain Power
Kesults of Operations - December 201N7
Carbon Plant Closure
Unrecovered Plant Depreciation Deferral
Account 'r8733A - Carbon Unrecovered Plant
I
Dec-16
Jan-17
Feb-17
Mar-17
A:pr-17
May-17
Jun-l 7
Jul-17
Aug-17
$ep-17
Oct-17
Nov-17
Dec-17
Jan-18
Feb-18
Mar-18
Apr-18
May-18
Jun-18
Jul18
Aug-18
$ep-18
Oct-18
frlov-18
Dec-18
Beo Bal
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
1,475,842
1,435,916
1,396,029
1,356,143
1,316,256
1,276,370
1.236,483
1,196,597
1,15fi,714
1,116,824
1,076,937
',,037,050
997,164
Deferral Amortization
(3e,887)
/^A A6t\iov,oo/ /
(3e,887)
{39,8&7}
(39,887)
(39,887)
(3s,887)
(39,887)
(39,887)
(39,887)
(39,887)
(39,887i
(39,887t
{3e,887}
{39,887}
(39,887)
(39,e87)
(3s,887i
(3e,887)
{3s,887}
(39,887)
139,887]}
(3e,887)
(39,887)
t39,8871
End Bal
1,914,555
t,o/4,ood
1,8U,7&1
1,794,895
1,755,009
1.715,122
1,675,235
1,S35,349
1,595,462
1,555,576
1,515,689
1.475,842
1,436,9'16
1,396,029
1,356.143
1,316,250
1.276,370
1,236,483
1,196,597
1,156,71A
1.116,824
1,476,937
1,$7,A5A
997.164
957,27V
Ret &.12
Ret 8.12
t
?age 8.12.4
Rocky Mountain Power
Results of Operations - December 20J7
Carbon Plant
Removal Costs
Unspent
Removal
Regulatory Carbon Removal
Estimated
R€moval
Estimated
Cumulative
Removal Net Regulatory
Dec2015
Jan 2016
Mar 201A
Apr 2016
May 2016
Jun 2016
Jul 2016
Aug2016
Sep 2016
od.2a15
Nov 2016
Dec2018
Jan2Q17
Feb 2417
Mat 2A17
Apr 2017
May 2017
Jun 2817
Jd 2417
Aug2A17
Sep2017
ad2a17
Nov 2A17
Aec2A17
Jan 2418
Feb 2418
Ma,2018
Apr 2A18
May 2018
Jun2A18
Jul 2018
Avg 2418
Sep 2018
ocr...2a18
Nov 2018
Dec2A1&
a4t aa4
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
397,1 36
1,615,703
289.941
123,335
131.618
285,971
65,594
(8*,541)
86,088
15,479
918
2,317
2,342
3,373.437
6,957,432
9,451,860
r I,rrzo,cSY
13.204,682
15,166,796
17,796,9S5
19,542,508
20.105,022
20,892,536
21.289.672
22,905.375
23,1 95,316
23,318.651
23,450,269
23,716.240
23,781,834
23,692,293
23,778,38.,
23.793,46A
23.794,378
23.796,894
)2. 'tod 4aa
23.7sg,1g7
23,797,406
23,797.406
23,797.406
23,797,406
23,797,406
23,797,406
23,797,4A6
23,797,406
23,797,406
23.797,4A6
23.797,406
23,797,406
aa
3.373,437
6,931,432
9.451,860lf ?rA (Eo
13,2A1,682
13.166,796
1 7,796,995
19,$12.508
2*J45.422
24,892.536
?1,2&9,672
22,905,375
23.195,318
23.318.651
23,454,289
23,716,24A
23.781,834
23,692,29?
2?.778,381
23.793,484
23,794,378
23,756.894
1a:taa aa?
25, t3v. tv t
LS,{Vt 4UO
23,797.44A
23.797,4A6
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23.797,406
23.797,406
23.797,446
23.797,446
23,797.408
23,797.406
23,797.4Q6
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&ef *.12
11,791\
(1)Arnortization will begin with the effective date of the next ldaho general rate case.
(2) Excess of removal spending over amounts @llected fom cusiomers.
Rocky llllountain Power
ldaho Results of Operations - Oecembet 2017
Prepaid Pension Asset
PAGE 813
o
ACCOUNT Tvpe
TOTAL
COMPANY
72,545
814.471
(400,261,658)
82,293,782
(317,080,859)
FACIOR FACTOR OIO
IDAHO
ALLOCATED REF#
Adjwtment to Rate Base:
Net Prepaid Balance
Net Prepaid Balance
Net Prepaid Balance
Net Prepaid Baiance
182M
182M
182M
2283
CA
OR
so
SO
so
OR
CA
so
OR
CA
Situs
Situs
5.9530%
5.9530%
(23.827.4891
4,898,931
(18,928,558)8.1 3.1
Adjustment to ?axr
AOIT Balances
ADIT Balances
ADIT Balances
ADIT Balances
ADIT Balances
ADIT Balances
190
190
190
283
283
283
(40,487,262)
73,258
6,637
164,224,749
(382,s57],
5.9530%
Situs
Situs
5.9530%
Situs
Situs
(2,410,198)
s.538j42
(34,169)
1 I 9.400,816 7,127.944
t
al
This adjustment removes the Company's net prepaid asset associated with its pension and other postretiremenl welfare plans, net of associated
accumulated defened income taxes in unadiusted results. Please refer to adjustment 4.10 - ldaho Pension Expense Cash Basis for treatment of
pensions in result$.
a
1
1
I
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1
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1
1
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Page 8.13.1
t
I
Rocky Mountain Power
Results of Operations - Dec 2017
Prepaid Pension Asset
rERC
Pension
Account Factor
Dec 2A17
Year Ending
Allocation Ref
182M
1BzM
1&?'1,*
))aa
8.r3
.'. tJ
8.13
8.13
8.13
CA
OR
so
so
(72,5451
(814,471'
499,261,858
q82,293,782\
FERC
Tax
Aecaunt Faclor
317,080,959
Bec 2A17
Year Ending
Allocation Ref
SO
OR
CA
SO
OR
CA
tvu
'l on
283
26J
aaa
44,497,262
(73,2581
{6,637}
116Q,224,7A91
392,367
34,169
8.r3
8.13
8.13
8.13
8.13
8.13
8.13*19,4A0,916t
t
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t
ldaho Results of 0perations
December 2A17
Year End Factors
t
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I
IDAI.IO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2017 FACTORS
COINCIDENTAL PEAKSI
I
Month
Jat\.-17
Fe6-17
Mar-17
Apt-17
May-17
Jsn-17
Jul-17
Aug-17
Sep-17
od-17
Ncv-17
Oec-17
Month
Jan-17
Feb-17
Mar-17
Apt-17
May-17
Jun-17
JuliT
Aug-17
Sep- t 7
Oct-17
Nov-17
Dec-17
2,291
2,227
1.940
1,677
2,106
2,314
2,548
r ola
2,456
2,288
2,297
2,058t ora
1,974
2,202
2,463
a 1)1
1,821
1,917
2,089
1,039
1.409
1.441
921
1,003
1,048
',,090
1.0s9
980
961
3,550
?.322
3.A26
2,880
3,778
4,802
4.971
4,949
4.831
3,001
3,256
3,302) alt
2,825
3,196
4,566
4.8'15
4.444
4,Q82
2,870
3,418
12
3,547
3,319
3,023
2,877
3,775
4.798
4,967
4,946
4,627
2.998
3,2U
3,374
3,?99
2,909
2,826
3,194
4,563
4,8i2
4,437
4,080
2,868
3,415
8,864
8,149
7,726
7,O14
s,497
9.584
10,210
1 0,334
e,454
t,zt3
7,643
8.232
8,068
7,211
6,833
7,463
9,745
1C.A11
9,554
8,381
6,971
7,858
214
202
224
201
191
241
205
2A8
188
20a
247
473
437
443
402
647
DZO
675
Edl
533
382
384
816
lo I
553
685
675
812
7e7
?17
€38
bbb
Time
19
19
o
I
t,
10
17
17I
1A
18
Day
3
1
11
b
1
a4
7
lz
148
izo
118
1?7
1E)
134
109
114
Day
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11
,U
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7
a)
Time
to
I
17
16
17
aa
8
to
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(less)
a*d laad lo
{1 16)(116){1 16)
equal$
COIHCIDENTAL PT.A3q" $ERVED FROM COMPANY RESOURCE$
Non.FERC ;Ep-
UT
o
2
?
3
z
3
t43 25.938 8.'141 1 1.756 43.290 5,886 z_4bt 43.255 99.03
Monlh
Jafi-17
Feb-17
Ma?17
4p"17
May-17
Jun-17
Jul17
Aug-17
Sep-i 7
ad-17
Nov-i7
Dec-17
446
425
344
36B
455
839
620
558
380
383
738
7 a)
ou4
508
590
772
786
588
601
ou1
Time
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8
s
17
'16
tt
17
8
18
{a
34
35
3S
ls(
50
43
39
41
34
34
42
50
50
43
39
11
41
Time
ao
II
17
to
tt
17
8
18
18
Day
3
1
1
11
20
o
1
31
148
145
1ac
119
1U
139
114
124
1.A21
967
956
881
886
1,823
ss8
1,044
1,0?8
892
1,028
215
214,n)
249
194
ao7
299
+ plus
Adjustments for Ancilary Services Contracts including Rereryes, Direct Access and Class 1 DSM Programs Treated As System Resource.s {Additions to
Monih
FeU17
Mabl7
Apt-17
May-'17
Jun-1 7
Jul-l 7
Aug-17
Sepl7
AcL-17
Nov-17
Dec-17
76
?age 9.13
ALLOCATIONS USING
HISTORICAL LOADS
3
a
4
4
3
4
1
2
1
I 477 12 76 12
aay
?
1
tl
I
t
aa
7
tz
Non-FERC I FERC
IDAHo RESULTS OF OPERATIOIIIS
HI$TORICAL DECEMBER 2OT7 F/\CTORS
COINCIDEHTAL PEAKS
equals
Month
Ja4-17
Feb-17
Mat-17
Apr.17
May-17
Jun-17
Jul17
Aug-17
Setr17
Ocl-17
Hav-17
Dec-1 7
Month
Jaft-17
Feb-17
Ma*17
Apt.17
May-17
Jun-17
Jul-17
Aug-17
Sep-17
od-17
Nov-17
Dec-17
,'Aanlh
Jan-17
Feb-17
Mar-17
Apt-17
May-17
Jun-17
,Jul17
Aug-17
Sep.17
ad-17
Nov-17
Dec-l7
2,A67
l.JJZ
1,984
1,724
2,156
2,606
2,03C
2,104
1,039
1,00s
1.041
921
1,003
1,048
1,090
1,0s8
'1.028
oen
oA1
a,Jzz
3,026
2,880
3.778
4,492
4,980
4.949
4,631
3.001
3,254
3,547
a ala
3.023
2,877
3,775
4,688
4,977
4,346
4,627
2,998
3,254
8,905
e,1 89
7.77A
7.058
6,143
s,679
14,429
10.393
s.508
7,341
7,690
277
816
781
czJ
s62
686
a75
812
717
!5d
666
728
Time
19
8
17
1A
17
17
a
'18
'18
Day
J
1
1
11
30
20
6
5ai
1)
TION - Prior to
Non-fERC FERC
UT
a
3
3
2
4
4
3
2
2
3
26.502 8.463 45.464 2.411 45.426 103.3t
148
tzo
145
119
aa<
127
142
152
134
10s
i12
473 2144e7 242443 220402 2A1647 191782 201BU 245593 208533 188382 20A384 247
(20)
(0)
1
1
14
/{ o\
(38)
4
(42l,
2
19
123)
11
17
(0)
(1)
(1)
(1 1)
20
(0)
(6)
32
4
(71)
(40)
18
{38)
1
{56)
t54)
31
70
17
(7)
3
1
I
\a)
t2)
{1)
{.1}
1
1
Time
1&
1t
a
I
17
to
17
17
a
18
18
Day
e
1
1
11
30
20
A
a1
12
453
437
444
443
560
764
796
Kda
491
384
403
744
641
585
648
638
814
v31
063
1Jb
Day
3
I
1
1'
?n
)n
o
1
5
JI
12
Time
18
19
8
17
16
17
17
18
{t
141
147
119
114
142
aq4
134
110
132
(2731
(38)(t
(1 1)
(82)
(16)
{200}
lt82)(.11)
72
128
2.394
2,294
2,326
2.O15
z.,azt
2,35A
2.406
2,095
2.419
211
2A4
222
201
191
240
2A5
2AS
188
199
211
(35)
4v
(1 0)
(s41
(166)
(281i
(118)
(287)
6
78
3,511
3,368
3,044
2,867
3,681
4,522
4,696
4,827
4.344
3.005
3,332
(431)
(13)
117
55
(131)
{307)(3M)
(351)
(566)
22
275
8,473
8,177
7,587
7 ,113
4.412
s,372
10,085
14,442
9,942
7.362
7,966
for Coincidental
1.016
1,421
1,058
1.002
1.046
1,07S
1,118
1,428
974ooa
?a,e9.14
ALLOCATIONS USIN6
HISTORICAL LOADS
+ plus
(35)
49
23
(10)
(94\
(166)
1281)
(118)
(287j
6
78
108
eguals
3.514
3,371
3,049
2,869
3,683
4,526
4.704
4.831
4,U4
3,007
3,335
1
2
0
(0)
(0)
1
0
11
3
ALLOCATl0N
a
3
3
2
2
4
3
4
2
2
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2017 FACTORS
ENERGYt
CA
86.141
7A,208
70,620
64.966
72,56?
83,453
66,905
60,978
67,484
CA
CA
86,141
70.2A4
70,620
64,946
72,562
73,003
87,153
83,453
66,S05
60,978
67.484
CA
OR
1,U4.404
1,217,C71
1.478.474
1,083.219
1,263.887
1,285,598
r.094,516
1J02,513
1,183.408
WA
506,308
397.3S6
361,286
310,496
331,275
349.647
414,293
398,658
354,999
352,976
381 .410
E, WY
724,536
65Cj27
690,306
6la d5(
f/ia.ttq
665,833
738,850
724,737
ooz.ttu
666,360
664 477
TATAI UT
2.253,020
'i,888.557
1.978,75A
1.888,490
1,575.652
1,ZOY,Z3t
2,698.898
2,554.617
2,075,368
1,917,161
1,905,397
ID
314,435
244,870
2A8,042
274,733
339,340
432,612
484.042
384,840
254,357
270.886
256,A57
W.w/
1 56,936
t ao_4t q
147,964
141,52A
137,206
139.479
143,731
u4,431
136.462
142,255
'145,535
Net UT
2.?51.100
1,887.051
t.Jtt,too
1,887 ,121
1,974.342
2,287,642
2.697,042
2.552.884
2.474,483
1,915,770
1 ,903,910
Total
a sa( 20r
4,603,004
4,734,439
4,38i.525
4.585,371
5.068,776
5,830.853
5,575.934
4.*4,976
4,513.129
4,608.568
Year
2A17
2017
2017
2C17
2A17
2017
2017
2017
2017
Year
2017
2417
2017
2017
2417
2C17
2417
2017
2417
Month
1
2
J
4
E
6
7
8I
10
t,
Non.FERC FERC
UIr ot o
1,505
1,484
1.377
1,31 1
1,61 1
1 856
1,485
1.392
1 A*7
1.778
,228 14,595.508 4,609,855 8,190,79i 25,581,723 3,854,1:| 1 1 .724,825 18.939 25.542.784 59.442.1t
tor
147
(9,505)
, a 071\
(4,513)
UI
2.243.515
1,888,557
1,97E,75A
1.888,4S8
1,975,652
2,282,533
2,692,927
2,550,1A3
2,O7?.665
1 .917,161
1.905,397
15e 13i
(less)
and Load No Served
ID
Year
2017
2417
2017
2017
2017
2017
2017
2017
2017
Year
?017
2017
2017
2017
2017
2017
2017
2417
2017
2017
2017
OR
1,544.004
1,215,373
1,217,071
i,478.474
1.883,219
I.1 18,9s0
1,263.887
1,285,598
1.494,316
1J42.513
1,183,408
WA
506,308
397,396
361,286
310.496
331.27S
349,647
414.293
3S8,058
354,993
352.976
381.410
E. WY
724,536
654,127
690,306
EzA,$7
646.114
665,833
736,850
724.737
862,17A
666,360
668.477
314.435
244,A70
268,O42
270,733
339,340
432,612
484,042
384,84A
294,357
270,886
256.857
plus
ID
410
583
414
410
205
687
877
1,578
307
410
w. wY
1 56,936
136,474
147,964
141,520
137,206
139.479
145,731
144,031
136.062
142.255
145,535
Net UT
2,241.556
1.887.051
1.977,2A6
1,887,121
1,974.342
2.281,323
2,691,.470
2,548.370
2,471,181
1,915,770
1 ,903,910
(e,505i
(6.31s)
(5.9711
(4,513)
(3,302)
'146
44
Month
1
J
4
5
6
7I
o
10
11
1)
OR E. WY UT NET UT Total
{e,s05)
(6.319)
lc 07a r
{.4,513)
{3,302i
o = equals
Noft.FERC FERC
UT
1.9'19
1,505
1,484
t-Jt t
1,31 1
1,611
1,856
1,485
1,392
1,487
1,778.595.508 4.609,855 8,190.791 25.U4.A83 3,854,171 1.724.A25 aQ o?o
Month
Month
,
?
4
4
6
7
8I
10
11
12
OR
27,881
?6.992
31,224
tv,l I z
33,232
33,C26
35,848
38,534
?6 0aa
34,278
32,408
Net UT
Totai
5,57s,876
4.6C3,004
4,7U.439
4,341.525
4.585,371
5,042.457
5,824.882
5.571,424
4,631,673
4,513.129
4,608,568
Total
28,903
28,226
31.821
30,686
34,044
33.649
37.225
39,724
38,0C1
34.6U
32,849
1
2
J
4
6
7
o
s
10
ll
+
$eryices Contractr to
E.!\ /
Page 9.15
ALLOCATIONS USING
HISTORICAL LOADS
UT
61'1
652
187
308
398
378
693
309
510
9S
31
oitAq,
187
308
398
378
ovJ
309
51C
99
?1I
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 20,'7 FACTORS
ENERGYt equals
lo
Non-FERC FERC
UT
1 ,919
1,505
1.484
1,377
1,31 1
1 .611
1.856
1,733
1.485
1,392
1,487
1 778.228 14.968,238 4.609.855 8,190,791 25,548.53S 3,860,561 1.724.825 aa oao 25.529.5r
Year
2A17
2017
2A17
2017
2017
2017
2017
2017
2X17
Month
1
4
a
o
7
c
11
12
80.14i
70,208
7a,aza
64,966
87.153
6b,vu3
40.97&
67,484
CA
(5,1 71 )
1,132
1,121
adq
(602)
1436)
(5c8)
Qa41
188
1,571,885
i.242,364
1.248.296
1,1A8.647
1.116,451
1,151.976
1,?99,735
1,130,429
1,i36,790
1,215,816
5C6,308
397,396
341,286
310,496
331,279
349,647
414,293
398.658
354,999
352,976
724,536
A<n 1)7
690,306
a26,837
645,114
665,833
736,850
724.737
662,174
bbo, Jou
668,477
2,244,127
1.889.209
1.978,937
1 ,888,807
1,976,050
2.283,312
2,6S3,620
2,554,412
2,473,175
1,917 ,260
1,945.428
314,845
245.452
26e,452
270,938
432,817
484,729
385,717,o4 0a(
271,193
257,247
1 56,936
136,474
147,964
141,520
137,206
139.479
145,731
144,031
1 36,062
142,255
145,535
i51
2,?42.247
1.887,704
i,977 ,45?
1,887.429
1,974,740
2,281,701
2,691.764
2,548,679
2,071,690
1 ,915,869
1,903,941
5,604,778
4,631,230
4,765.86C
4.412,211
4,6',t9,411
5,096,067
5,862,111
5,611,'r40
4,719,674
4,547,81?
4,641,417
+plu$
lor
I
lear
2017
2017
?417
2017
2A17
2A17
2417
2017
Month
a
J
4
6
7
I
1A
11
1a
OR
{1 30,301)
(5,992)
2C,693
a,415
{14,519)
(35,003)
120.637)
t38.312)
(30.422|
23,70A
WA
146,711)
(24,226\
11,789
8,1 36
(,357J
{13.762)
126,2O3')
(28,170\
111 .731\
4,256{o qo?
E. WY
(9,1 32)
8,139
10.531
t ttd
(s24\
(7,6s8)
6,1 50
(5,002)
(863)
a 6aa
UT
(28,2O8)
30,488
15.878
4.Y lO
t2o,406r,
(1 35,4S3)
1167.514>
(1 03,682i
(53,5721
19,303
34,869
,oJz
UT) a14 daa
, oro ao7
1 ,9S4,815
1,893,723
1,955.645
2.147,Ue
2,524,146
2,446.73Q
2.019,603
1,S36,564
1,944,257
833
ID
(10,245)
3.58C
4,820
(203)
904
(8,820)
(26,995)
(5.453)
(8,562)
5.890
582
886
1,161
71
B
(235)
191
(368)
(1 50)
878
155,943
i 37.360
149,125
141,657
137,277
i39,187
145,495
144,222
135,695
142,105
146,413
UT
(28,208)
30,488
1 5.878
4,916
(20,406)
(1 35,4e3)
{1 67,514}
(1 03,682)
{53,572}
1 S,303
34.869
Total
(230,761)
14.006
66,300
23,536
(40,2351
1194,s97t
(24e.680)
(189,784)
(109,920)
I t ,5J5
94.192
equals
Yeat
2417
2017
2017
2417
2017
20i7
2017
2C17
2A17
20i7
Month
1
a
a
4
6
7
o
11
12
CA
80,969
?t ?to
72,A4
65,761,
72.617
72,441
84.717
42.945
65,641
ot,toa
68.4'13
1.441,584
1,236.372
a,2o8,9a9
1.117,062
1 ,141,932
1 ,1 1 6,973
1.279,09B
1,265.820
1joo,a07
1,141,158
1.239,517
WA
459,598
373.170
373.075
31 8,632
335.884
388,090
370,488
343.268
4A1.30?
E, WY
715.404
658,265
700,837
oza, I to
647,129
s64,909
729j92
730,887
657, r 68
865,497
676,500
ID
304,600
249.832
It J,Z.t 6
270,735
340,654
423.997
457.733
380,264
287,373
271,427
263,157
UI
2.214,44s
1.918,191
1,993,331
1,852,346
1.554,334
2,146.209
2,524,250
2.444,997
2,018,119
1,935,172
1.938,810
Total
5,374.017
4,645.236
4.832,160
4,435,747
4,579,176
4,901,474
5.612,431
5,421.356
4,609,754
4,575,148
4,735.599
:ZA
o
Page 9.16
ALLOCATION$ USING
HISTORICAL LOAOS
UT
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1.505
1,4U
1,377
1 ,311
1,61 1
1,856
1.733
1,485
1,392
1,487
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